Heart 2 Heart Norfolk - Charities report

REGISTERED COMPANY NUMBER: 10910857 (England and Wales)

REGISTERED CHARITY NUMBER: 1174503

Report of the Trustees and

Unaudited Financial Statements

For The Year Ended

31st August 2025

for

Heart 2 Heart Norfolk

(A Company Limited by Guarantee)

Page

Report of the Trustees

1

to

2

Statement of Financial Activities

3

Balance Sheet

4

Notes to the Financial Statements

5

to

8

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 31st August 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

The advancement of health and saving of lives through providing defibrillators in the community and providing free training in the community and schools.

Significant activities

Fundraising events were held throughout the year, Talks were given to voluntary groups and free CPR and Defibrillator training was provided in the community and schools, starting from 5 years old.

Public benefit

The Trustees have taken into account Charity Commission guidance regarding Public Benefit when making decisions regarding the charities activities.

Volunteers

There are a considerable number of people who give up their time to assist Heart 2 Heart Norfolk, this enables the charity to fund raise to further provide defibrillators and training.

FINANCIAL REVIEW

Financial position

As at 31.08.2025 the charitable company had total funds of £133,759 (2024 £49,804) of which £129,668 (2024 £45,357) were unrestricted and £4,091 (2024 £4,447) were restricted funds.

Reserves policy

The Trustees are of the opinion that the charitable company has sufficient reserves to meet its future needs.

Going concern

After reviewing the financial status of the charitable company at 31.08.2025 and activity in the new year, the Trustees believe Heart 2 Heart Norfolk is a going concern and the financial statements have been prepared accordingly.

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.

Charity constitution

The charities constitution is as per the Memorandum and Articles of Association dated 11 August 2017.

Recruitment and appointment of new trustees

The charitable company is always looking for people who have the time and skill set to assist in reaching its objectives.

Organisational structure

There must be a minimum of 3 directors but no maximum number. The directors are also trustees of the charitable company. Those appointed must be a natural person aged 16 or over and may not appoint an alternative director or anyone to act on their behalf at meetings of the directors.

The liability of each member is limited to not more than £10 on the winding up of the company.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

10910857 (England and Wales)

Registered Charity number

1174503

Registered office

8 Sun Lane

Bradwell

Great Yarmouth

NR31 8PY

Trustees

Mrs J Biggs

A J Biggs

M J Cox

Miss Z R Kerswill

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 29th May 2026 and signed on its behalf by:

Mrs J Biggs - Trustee

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

70,226

-

70,226

22,592

Charitable activities

Improving health and saving lives

50,953

-

50,953

97,280

Other trading activities

3

22,851

-

22,851

11,635

Total

144,030

-

144,030

131,507

EXPENDITURE ON

Raising funds

4

7,211

-

7,211

744

Charitable activities

5

Improving health and saving lives

51,159

356

51,515

101,191

Other

1,349

-

1,349

-

Total

59,719

356

60,075

101,935

NET INCOME/(EXPENDITURE)

84,311

(356

)

83,955

29,572

RECONCILIATION OF FUNDS

Total funds brought forward

45,357

4,447

49,804

20,232

TOTAL FUNDS CARRIED FORWARD

129,668

4,091

133,759

49,804

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

8

72,925

2,650

75,575

36,250

CURRENT ASSETS

Cash at bank

57,743

1,441

59,184

14,328

CREDITORS

Amounts falling due within one year

9

(1,000

)

-

(1,000

)

(774

)

NET CURRENT ASSETS

56,743

1,441

58,184

13,554

TOTAL ASSETS LESS CURRENT LIABILITIES

129,668

4,091

133,759

49,804

NET ASSETS

129,668

4,091

133,759

49,804

FUNDS

10

Unrestricted funds

129,668

45,357

Restricted funds

4,091

4,447

TOTAL FUNDS

133,759

49,804

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 29th May 2026 and were signed on its behalf by:

J Biggs - 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.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

Recognition of income

These are included in the Statement of Financial Activities (SoFA) when:

- the charity becomes entitled to the resources;

- it is more likely than not that the trustees will receive the resources; and

- the monetary value can be measured with sufficient reliability.

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Donations

Donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).

Charitable activities

This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.

Fundraising events

Income from fundraising events is recognised upon receipt of the funds by the charity.

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. The figures are inclusive of VAT.

Tangible fixed assets

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

Plant and machinery

-

10% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2.	DONATIONS AND LEGACIES

2025

2024

£

Donations

70,226

22,592

3.	OTHER TRADING ACTIVITIES

2025

2024

£

Fundraising events

22,851

11,635

4.	RAISING FUNDS

Other trading activities

2025

2024

£

Other operating leases

-

468

Insurance

227

125

Repairs and renewals

6,984

151

7,211

744

5.	CHARITABLE ACTIVITIES COSTS

Direct

Costs

£

Improving health and saving lives

51,515

6.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

Depreciation - owned assets

5,675

3,750

Other operating leases

-

468

7.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st August 2025 nor for the year ended 31st August 2024.

8.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st September 2024

40,000

Additions

45,000

At 31st August 2025

85,000

DEPRECIATION

At 1st September 2024

3,750

Charge for year

5,675

At 31st August 2025

9,425

NET BOOK VALUE

At 31st August 2025

75,575

At 31st August 2024

36,250

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Accruals and deferred income

1,000

774

10.	MOVEMENT IN FUNDS

Net

movement

At

At 1/9/24

in funds

31/8/25

£

Unrestricted funds

General fund

45,357

84,311

129,668

Restricted funds

Brian Ecclestone Memorial fund

4,447

(356

)

4,091

TOTAL FUNDS

49,804

83,955

133,759

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

144,030

(59,719

)

84,311

Restricted funds

Brian Ecclestone Memorial fund

-

(356

)

(356

)

TOTAL FUNDS

144,030

(60,075

)

83,955

Comparatives for movement in funds

Net

movement

At

At 1/9/23

in funds

31/8/24

£

Unrestricted funds

General fund

20,232

25,125

45,357

Restricted funds

Brian Ecclestone Memorial fund

-

4,447

TOTAL FUNDS

20,232

29,572

49,804

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

126,830

(101,705

)

25,125

Restricted funds

Brian Ecclestone Memorial fund

4,677

(230

)

4,447

TOTAL FUNDS

131,507

(101,935

)

29,572

Restricted Funds

Brian Ecclestone Memorial Fund - This fund was established in the year ending 31.08.2024 following a donation to provide 2 defibrillators and Bleed kits, and for future maintenance of them.

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st August 2025.

12.	ULTIMATE CONTROLLING PARTY

The members have ultimate control of the charitable company.