Company registration number 04530654 (England and Wales)
Charity registration number 1097354 (England and Wales)
KERNOS CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
KERNOS CENTRE
CONTENTS
Page
Trustees report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 14
KERNOS CENTRE
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The Trustees present their annual report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the entity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The charity's exclusive charitable object is to provide counselling and support services to people with emotional and psychological difficulties from a wide variety of causes by the provision of a centre of excellence.

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.

The charity carries out these objects by:

Counselling individuals which is not confined by time or cost as the charity believes it is essential to continue therapy for as long as it is required. Many people are unable to afford private counselling and the charity enables those without such means to benefit from the expertise available at the centre for as long as required.

Much work has been done on the value to society of early intervention for those with emotional and psychological problems and the charity's aim is to achieve this by way of attracting grants and donations in order to finance counselling. With these funds significant benefit can be achieved for those who would otherwise be unable to participate in therapy, resulting in potentially adverse consequences for themselves and society in general.

The income of the company must be applied only towards the promotion of its objects as set out in its Memorandum and Articles of Association.

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the entity should undertake.

Volunteers

Trustees and Members are unpaid volunteers.

Achievements and performance

In considering the outlook for 2026 we are encouraged by the success we are having in raising more grants and the efforts made by many supporters, both within the charity and outside, in their fundraising efforts. We are also addressing counselling capacity and attendance performance by our clients in an effort to increase the number of counselling sessions we can achieve in the coming year. This higher capacity and the continuing cost of the transition programme will of course need to be met by higher income but we have made an encouraging start to 2026.

KERNOS CENTRE
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
Financial review

Income rose by 23% to £151,127 in the year to September 2025 thanks to the budgeted increase in funding from the National Lottery ( rising £2,600 to £48,100) and a better outcome in winning other restricted grants (up from £11,210 to £30,266). This reflected the greater efforts that were made in the year to win grants, as did the improvement in fundraising income, which increased from £2,366 to £7,387.

Costs were 6% higher at £149,691. This increase was a direct result of the need to transition the office systems from paper based to digital systems and was ameliorated to some extent by the reduced costs deriving from a 15% reduction in the number of counselling sessions undertaken during the year.

Our total reserve position remained steady at £67,808 at the end of the year compared with £66,372 last year, of which 41% were restricted funds, leaving £39,508 as free reserves. These unrestricted reserves are broadly in line with our policy to maintain sufficient free reserves to cover approximately six months of fixed costs.

Principal funding sources

The Charity is principally funded by grants from various bodies detailed in the accounts, room hire revenue, donations from our clients, other supporting individuals and organisations and fundraising activities.

The trustees continue to apply for more funds from grant making bodies and pursue referring agencies for financial support to establish means by which funding can follow a client to the Kernos Centre.

Reserves policy

The centre retains a reserve of 6 months fixed costs in free reserves. This provides for financial reserves to be set aside to ensure that the centre can continue to operate and meet the needs of clients in the event of unexpected contingencies including a cessation or interruption of part of its funding.

Structure, governance and management

The company was incorporated on 10 September 2002. The charity is controlled by its governing documents, a deed of trust, and constitutes a limited company, limited by guarantee and has no share capital as defined by the Companies Act 2006.

The trustees who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs CM Boatwright
Mr PJ Brown
Mr GB Hill
Mrs K Smout
Mr DP Morris
Mrs M Argent
(Resigned 28 April 2025)
Mrs Janet Crawley
(Appointed 10 March 2025 and resigned 30 May 2025)
John Francis
(Appointed 8 January 2025)
Adam Tozer
(Appointed 6 January 2025)
Mrs Linda Issac
(Appointed 17 October 2025)
Recruitment and appointment of trustees

The Board has the power to appoint additional trustees as it considers fit to do so.

KERNOS CENTRE
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
Organisational structure

The company has four registered members who have each undertaken to contribute an amount not exceeding ten pounds to the assets of the company in the event of the Company being wound up. The statutory records state the obligation as one pound per member. The Charity is organised so that the trustees have regular general meetings comprising of elected and nominated members to discuss progress, activities, fundraising and administration. All directors of the company are also trustees of the charity, and there are no other trustees.

The report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on ............................ and signed on behalf of the board of trustees by:

Mr GB Hill
13 March 2026
KERNOS CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF KERNOS CENTRE
- 4 -

I report to the Trustees on my examination of the financial statements of Kernos Centre (the entity) for the year ended 30 September 2025.

Responsibilities and basis of report

As the Trustees of the entity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the entity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the entity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

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 that in any material respect:

1

accounting records were not kept in respect of the entity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements 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 financial statements 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 financial statements to be reached.

Vincent Chandler FCA FCCA
Independent Examiner
Moore Green
22 Friars Street
Sudbury
CO10 2AA
Dated: 21 April 2026
KERNOS CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
2
25,284
78,366
103,650
22,232
56,710
78,942
Charitable activities
3
34,734
-
34,734
37,387
-
37,387
Other trading activities
4
7,387
-
7,387
2,366
-
2,366
Other income
5
5,356
-
5,356
4,209
-
4,209
Total income
72,761
78,366
151,127
66,194
56,710
122,904
Expenditure on:
Charitable activities
6
149,350
341
149,691
141,173
456
141,629
Total expenditure
149,350
341
149,691
141,173
456
141,629
Net income/(expenditure)
(76,589)
78,025
1,436
(74,979)
56,254
(18,725)
Transfers between funds
57,439
(57,439)
-
72,086
(72,086)
-
Net movement in funds
7
(19,150)
20,586
1,436
(2,893)
(15,832)
(18,725)
Reconciliation of funds:
Fund balances at 1 October 2024
58,658
7,714
66,372
61,551
23,546
85,097
Fund balances at 30 September 2025
39,508
28,300
67,808
58,658
7,714
66,372

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

KERNOS CENTRE
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 6 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
1,616
2,159
Current assets
Debtors
12
3,125
3,108
Cash at bank and in hand
71,476
69,747
74,601
72,855
Creditors: amounts falling due within one year
13
(8,409)
(8,642)
Net current assets
66,192
64,213
Total assets less current liabilities
67,808
66,372
The funds of the entity
Restricted income funds
15
28,300
7,714
Unrestricted funds
16
39,508
58,658
67,808
66,372

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on 13 March 2026
Mr GB Hill
KERNOS CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
1
Accounting policies
Charity information

Kernos Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is 22 Friars Street, Sudbury, Suffolk, CO10 2AA.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the entity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The entity is a Public Benefit Entity as defined by FRS 102.

The entity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

There are no material uncertainties about the charity's ability to continue.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the entity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the entity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the entity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
KERNOS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 8 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings and equipment
25% reducing balance
1.7
Impairment of fixed assets

At each reporting end date, the entity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9

Limited by guarantee

The charity is a company incorporated in England and Wales and is limited by guarantee. In the event that the charity is wound up the liability of each member is limited to £1.

2
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
25,284
-
25,284
22,232
-
22,232
Grants
-
78,366
78,366
-
56,710
56,710
25,284
78,366
103,650
22,232
56,710
78,942
KERNOS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
2
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
(Continued)
- 9 -
Grants
Suffolk Community Foundation
-
7,500
7,500
-
6,000
6,000
Bures Music Festival
-
2,000
2,000
-
750
750
Tudwick Foundation
-
3,000
3,000
-
-
-
Colchester Catalyst
-
7,566
7,566
-
3,360
3,360
Great Cornard Parish Council
-
1,200
1,200
-
1,100
1,100
Lottery
-
48,100
48,100
-
45,500
45,500
Other
-
9,000
9,000
-
-
-
-
78,366
78,366
-
56,710
56,710
3
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£

Sale of services as part of direct charitable activities

34,734
37,387
4
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising events
7,387
2,366
5
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Gift Aid
5,356
4,209
KERNOS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 10 -
6
Expenditure on charitable activities
2025
2024
£
£
Direct costs
Staff costs
16,576
-
Depreciation and impairment
542
724

Counsellor's fees

73,084
87,755

Supervision costs

6,397
7,518

Rent

9,600
9,600

Rates and water

750
716
Light & Heat
2,848
3,602
Repairs & Maintenance
1,293
326

Insurance

1,903
1,725

Telephone

1,141
932

General administrative expenses

33,041
25,649

Postage, stationery and printing

469
872

Advertising and website

247
890

Accountancy fees

1,800
1,320
149,691
141,629
Analysis by fund
Unrestricted funds
149,350
141,173
Restricted funds
341
456
149,691
141,629
7
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
1,800
1,320
Depreciation of owned tangible fixed assets
542
724
8
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the entity during the year.

Travel / administration costs amounting to nil (202 4 - £nil) were reimbursed to no (202 4 - n o) member/s of the management committee. Of this amount nil (202 4 - £nil) was donated back to the centre as donations.

KERNOS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 11 -
9
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
1
0
Employment costs
2025
2024
£
£
Wages and salaries
16,398
-
Other pension costs
178
-
16,576
-

The charity uses outsourced counsellors and volunteers along with the Trustees giving their time free of charge.

10
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

11
Tangible fixed assets
Fixtures, fittings and equipment
£
Cost
At 1 October 2024
9,884
At 30 September 2025
9,884
Depreciation and impairment
At 1 October 2024
7,726
Depreciation charged in the year
542
At 30 September 2025
8,268
Carrying amount
At 30 September 2025
1,616
At 30 September 2024
2,159
KERNOS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 12 -
12
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
45
Prepayments and accrued income
3,125
3,063
3,125
3,108
13
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
5,113
6,687
Accruals and deferred income
3,296
1,955
8,409
8,642
14
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
178
-
15
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 October 2024
Incoming resources
Resources expended
Transfers
At 30 September 2025
£
£
£
£
£
7,714
78,366
(341)
(57,439)
28,300
Previous year:
At 1 October 2023
Incoming resources
Resources expended
Transfers
At 30 September 2024
£
£
£
£
£
23,546
56,710
(456)
(72,086)
7,714
KERNOS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 13 -
16
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October 2024
Incoming resources
Resources expended
Transfers
At 30 September 2025
£
£
£
£
£
General funds
58,658
72,761
(149,350)
57,439
39,508
Previous year:
At 1 October 2023
Incoming resources
Resources expended
Transfers
At 30 September 2024
£
£
£
£
£
General funds
61,551
66,194
(141,173)
72,086
58,658
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 30 September 2025:
Tangible assets
599
1,017
1,616
Current assets/(liabilities)
38,909
27,283
66,192
39,508
28,300
67,808
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 30 September 2024:
Tangible assets
801
1,358
2,159
Current assets/(liabilities)
57,857
6,356
64,213
58,658
7,714
66,372
KERNOS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 14 -
18
Operating lease commitments
Lessee

At the reporting end date the entity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
9,600
9,600
19
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

2025-09-30 2024-10-01 false false false CCH Software iXBRL Review & Tag 2025.2 04530654 2024-10-01 2025-09-30 04530654 bus:Director1 2024-10-01 2025-09-30 04530654 bus:Director2 2024-10-01 2025-09-30 04530654 bus:Director3 2024-10-01 2025-09-30 04530654 bus:Director4 2024-10-01 2025-09-30 04530654 bus:Director5 2024-10-01 2025-09-30 04530654 bus:Director6 2024-10-01 2025-09-30 04530654 bus:Director7 2024-10-01 2025-09-30 04530654 bus:Director8 2024-10-01 2025-09-30 04530654 bus:Director9 2024-10-01 2025-09-30 04530654 bus:Director10 2024-10-01 2025-09-30 04530654 2025-09-30 04530654 2024-09-30 04530654 2023-10-01 2024-09-30 04530654 bus:FRS102 2024-10-01 2025-09-30 04530654 char:IndependentExaminationCharity 2024-10-01 2025-09-30 04530654 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP