REGISTERED COMPANY NUMBER: 12962242 (England and Wales)

REGISTERED CHARITY NUMBER: 1193037

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

THE KING'S OUTREACH

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

Notes to the Financial Statements

6

to

11

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our charity's main activities are based in Lincolnshire. Our working name is Naomi's Garden within which we aim to be a source of hope and a place of achievement for anyone who is facing challenges. We offer a number of therapies and services to facilitate relief from, and triumph over, the effects of disability, sickness, suffering, isolation and hardship.

Public benefit

The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit and complied with section 17( 5) of the 2011 Charities act when reviewing the aims and objectives prior to planning and developing activities.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The King's Outreach (TKO) is a non-religious charity, which was founded in April 2001. The charity has continued to focus its efforts this year in developing the accessibility of its services to the local community under its working name 'Naomi's Garden.'

The main two arms of our services are Conductive Education sessions for children and adults with neurological disorders and Special Educational Needs and Disability sessions children and young adults with sensory processing disorders, ADHD, Autism and other learning difficulties. The Conductive Education sessions are at capacity while we wait for the refurbishment of our new 'Naomi's Garden' home to be completed. The SEND sessions have grown in number, increasing the outreach of the charity. Our lead conductor has trained to teach other Conductors in the future and there are a number of therapists that are committed to joining us in the new building when it is complete.

Although the HAF programme contract has come to an end, the charity has continued to undertake major fundraising events in order to facilitate the refurbishment while funds have also been received from outside organisations; other charities as well as people in the building trades. The charity has also hosted its annual banquet and Christmas Afternoon tea. The wider Naomi's Garden community continues to grow.

FINANCIAL REVIEW

Reserves policy

In accordance with the charity's Reserve Policy the sum of £ 6,000 is set aside. This is the amount that the charity needs to cover its overheads for 6 months if there were to be no funds or income during that period. Free reserves at the 31st March 2025 were £7,495 which meets this target.

FUTURE PLANS

With the help of local trades, our own community of volunteers and stakeholders, as well as other local organisations and grants 'The Guard's Room' refurbishment is underway. It is hoped that this work will be completed in 2026 when it will begin to be, not only a 'home' for our current services but also a vibrant and warm space for the local community access for a wide range of therapies and activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

12962242 (England and Wales)

Registered Charity number

1193037

Registered office

Bowen House

Manby Park

Manby

LOUTH

LN11 8UT

Trustees

Mrs. S. J. Walker

Mrs. D Rusling (resigned 29.10.24)

Mrs. H Lindsey

Mrs A Franklin

Mr. J. E. R. Walker (appointed 29.11.24)

Mr. R. M. Melbourne (appointed 15.3.25)

Mrs. J. Smith (appointed 15.3.25)

Mrs. V. Toyne (appointed 15.3.25)

Independent Examiner

C. M. Tams F.C.A.

Smethurst & Co

12 Abbey Road

GRIMSBY

DN32 0HL

Bankers

HSBC Bank plc

Cornmarket

Town Centre

Louth

LN11 9QB

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of The King's Outreach for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charities SORP;

-	make judgements and estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 10 December 2025 and signed on its behalf by:

Mrs A Franklin - Trustee

Independent examiner's report to the trustees of The King's Outreach ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

C. M. Tams F.C.A.

Smethurst & Co

12 Abbey Road

GRIMSBY

DN32 0HL

10 December 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

6,773

56,546

63,319

53,437

Charitable activities

Core

38,743

-

38,743

36,627

Other trading activities

2

-

11,849

11,849

5,099

Investment income

3

116

-

116

40

Total

45,632

68,395

114,027

95,203

EXPENDITURE ON

Raising funds

-

3,945

3,945

2,765

Charitable activities

Core

45,789

31,514

77,303

74,043

Total

45,789

35,459

81,248

76,808

NET INCOME/(EXPENDITURE)

(157

)

32,936

32,779

18,395

Transfers between funds

12

22,800

(22,800

)

-

-

Net movement in funds

22,643

10,136

32,779

18,395

RECONCILIATION OF FUNDS

Total funds brought forward

90,216

18,690

108,906

90,511

TOTAL FUNDS CARRIED FORWARD

112,859

28,826

141,685

108,906

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

7

177,197

-

177,197

164,205

CURRENT ASSETS

Debtors

8

4,463

2,067

6,530

4,889

Cash at bank and in hand

11,088

32,919

44,007

31,964

15,551

34,986

50,537

36,853

CREDITORS

Amounts falling due within one year

9

(8,056

)

(6,160

)

(14,216

)

(14,159

)

NET CURRENT ASSETS

7,495

28,826

36,321

22,694

TOTAL ASSETS LESS CURRENT LIABILITIES

184,692

28,826

213,518

186,899

CREDITORS

Amounts falling due after more than one year

10

(71,833

)

-

(71,833

)

(77,993

)

NET ASSETS

112,859

28,826

141,685

108,906

FUNDS

12

Unrestricted funds

112,859

90,216

Restricted funds

28,826

18,690

TOTAL FUNDS

141,685

108,906

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 10 December 2025 and were signed on its behalf by:

Mrs A Franklin - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% and 5% Straight Line

Fixtures and fittings

-

15% Straight Line

Freehold property includes £10,000 for land costs. The land cost is not depreciated.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	OTHER TRADING ACTIVITIES

31.3.25

31.3.24

£

£

Fundraising events

11,849

5,099

3.	INVESTMENT INCOME

31.3.25

31.3.24

£

£

Deposit account interest

116

40

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.25

31.3.24

£

£

Independent examiner fee

960

900

Depreciation - owned assets

3,648

3,519

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

Travel expenses totalling £100 were paid to trustees during the year ended 31 March 2025. There were no other trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

27,339

26,098

53,437

Charitable activities

Core

36,627

-

36,627

Other trading activities

5,099

-

5,099

Investment income

40

-

40

Total

69,105

26,098

95,203

EXPENDITURE ON

Raising funds

2,765

-

2,765

Charitable activities

Core

52,339

21,704

74,043

Total

55,104

21,704

76,808

NET INCOME

14,001

4,394

18,395

RECONCILIATION OF FUNDS

Total funds brought forward

76,215

14,296

90,511

TOTAL FUNDS CARRIED FORWARD

90,216

18,690

108,906

7.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2024

169,153

3,848

12,240

185,241

Additions

16,640

-

-

16,640

At 31 March 2025

185,793

3,848

12,240

201,881

DEPRECIATION

At 1 April 2024

6,366

3,847

10,823

21,036

Charge for year

3,322

1

325

3,648

At 31 March 2025

9,688

3,848

11,148

24,684

NET BOOK VALUE

At 31 March 2025

176,105

-

1,092

177,197

At 31 March 2024

162,787

1

1,417

164,205

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

6,530

4,889

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other loans (see note 11)

6,160

6,160

Other creditors

8,056

7,999

14,216

14,159

10.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other loans (see note 11)

12,833

18,993

Other creditors

59,000

59,000

71,833

77,993

11.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due within one year on demand:

Other loans

6,160

6,160

Amounts falling between one and two years:

Other loans - 1-2 years

6,160

6,160

Amounts falling due between two and five years:

Other loans - 2-5 years

6,673

12,833

12.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

90,216

(157

)

22,800

112,859

Restricted funds

Naomi's Garden

2,919

10,804

(6,160

)

7,563

Holiday Activities and Food

10,437

2,704

-

13,141

Co-Op Funding

4,434

-

-

4,434

Cash for Kids

900

(572

)

-

328

BNA Charitable

-

20,000

(16,640

)

3,360

18,690

32,936

(22,800

)

28,826

TOTAL FUNDS

108,906

32,779

-

141,685

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

45,632

(45,789

)

(157

)

Restricted funds

Naomi's Garden

21,283

(10,479

)

10,804

Holiday Activities and Food

23,829

(21,125

)

2,704

Cash for Kids

3,283

(3,855

)

(572

)

BNA Charitable

20,000

-

20,000

68,395

(35,459

)

32,936

TOTAL FUNDS

114,027

(81,248

)

32,779

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

£

£

Unrestricted funds

General fund

76,215

14,001

90,216

Restricted funds

Naomi's Garden

-

2,919

2,919

Holiday Activities and Food

9,862

575

10,437

Co-Op Funding

4,434

-

4,434

Cash for Kids

-

900

900

14,296

4,394

18,690

TOTAL FUNDS

90,511

18,395

108,906

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

69,105

(55,104

)

14,001

Restricted funds

Naomi's Garden

3,338

(419

)

2,919

Holiday Activities and Food

21,760

(21,185

)

575

Cash for Kids

1,000

(100

)

900

26,098

(21,704

)

4,394

TOTAL FUNDS

95,203

(76,808

)

18,395

A current year 12 months and prior year 12 months combined position is as follows:

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

76,215

13,844

22,800

112,859

Restricted funds

Naomi's Garden

-

13,723

(6,160

)

7,563

Holiday Activities and Food

9,862

3,279

-

13,141

Co-Op Funding

4,434

-

-

4,434

Cash for Kids

-

328

-

328

BNA Charitable

-

20,000

(16,640

)

3,360

14,296

37,330

(22,800

)

28,826

TOTAL FUNDS

90,511

51,174

-

141,685

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

114,737

(100,893

)

13,844

Restricted funds

Naomi's Garden

24,621

(10,898

)

13,723

Holiday Activities and Food

45,589

(42,310

)

3,279

Cash for Kids

4,283

(3,955

)

328

BNA Charitable

20,000

-

20,000

94,493

(57,163

)

37,330

TOTAL FUNDS

209,230

(158,056

)

51,174

Naomi's Garden Guardroom - to enable the charity to complete the purchase of the renovation and refurbishment of the premises that are to be the permanent home of the charity. The Guardroom is to be used for the purpose of providing classes, therapies and community for people of all ages with neurological challenges such as Cerebral Palsy and Parkinson's Disease.