The Friends of St Helier Limited

The Friends of St Helier Limited
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

The Friends of St Helier Limited Accountants' Report For the year ended 31 December 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts The Friends of St Helier Limited for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Friends of St Helier Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of The Friends of St Helier Limited , as a body, in accordance with the terms of our engagement letter dated 17 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of The Friends of St Helier Limited and state those matters that we have agreed to state to the Board of Directors of The Friends of St Helier Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Friends of St Helier Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that The Friends of St Helier Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit The Friends of St Helier Limited. You consider that The Friends of St Helier Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of The Friends of St Helier Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... T & K Accounting Group 69 Banstead Road Carshalton SM5 3NP 17 September 2026 1

The Friends of St Helier Limited
Accountants' Report
For the year ended 31 December 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts The Friends of St Helier Limited for the year ended 31 December 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Friends of St Helier Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of The Friends of St Helier Limited , as a body, in accordance with the terms of our engagement letter dated 17 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of The Friends of St Helier Limited and state those matters that we have agreed to state to the Board of Directors of The Friends of St Helier Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Friends of St Helier Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that The Friends of St Helier Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit The Friends of St Helier Limited. You consider that The Friends of St Helier Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Friends of St Helier Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................

T & K Accounting Group
69 Banstead Road
Carshalton
SM5 3NP
17 September 2026

1

The Friends of St Helier Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	4,932	3,117
		4,932	3,117
Current assets
Stocks		5,253	6,681
Debtors		0	277
Cash at bank and in hand		34,333	25,283
		39,586	32,241
Creditors: amount falling due within one year		(5,592)	(4,340)
Net current assets		33,994	27,901

Total assets less current liabilities		38,926	31,018
Creditors: amount falling due after more than one year		(8,826)	(28,826)
Net assets		30,100	2,192

Capital and reserves
Called up share capital	4	2	2
Profit and loss account		30,098	2,190
Shareholders' funds		30,100	2,192

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 17 September 2026 and were signed by:

-------------------------------
James Edward Dalton
Director

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The Friends of St Helier Limited
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

The Friends of St Helier Limited is a private company, limited by shares, registered in England and Wales, registration number 03901259, registration address League Of Friends Office St Helier Hospital, Wrythe Lane Carshalton, SM5 1AA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	20% Straight Line
Computer Equipment	20% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 January 2025	59,216	252	59,468
Additions	3,506	374	3,880
Disposals	-	-	-
At 31 December 2025	62,722	626	63,348
Depreciation
At 01 January 2025	56,099	252	56,351
Charge for year	2,015	50	2,065
On disposals	-	-	-
At 31 December 2025	58,114	302	58,416
Net book values
Closing balance as at 31 December 2025	4,608	324	4,932
Opening balance as at 01 January 2025	3,117	-	3,117

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Class A shares of £1.00 each	2		2
	2		2

5.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
The League Of Friends Of The St Helier NHS Trust	(20,000)		0		(8,826)		(28,826)

The company is a wholly owned subsidiary of The League of Friends of the St Helier NHS Trust During the year there were donations amounting to £25,407 (2024:£43,802) paid to the parent company, which is a registered charity (Reference 200355) Included in other creditors amounts falling due in more than one year is an amount of £8,826 (2024:£28,826) owing to The League of Friends of the St Helier NHS Trust.

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