Company registration number: 02672194 Charity registration number: 1007702
## Base 51
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025
Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
## **Base 51**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees Report|2 to 6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8 to 9|
|Balance Sheet|10|
|Statement of Cash Flows|11|
|Notes to the Financial Statements|12 to 22|
## **Base 51**
## **Reference and Administrative Details**
|**Trustees**|M Orozco|
|---|---|
||F Mustafa|
||L Binney|
||P Duckworth|
||S Trivedi|
||J Hipkiss|
||L Raddon Jackson|
||S Johnston|
||B Brauer|
|**Senior Management Team**|Darren York, CEO|
|**Charity Registration Number**|1007702|
|**Company Registration Number**|02672194|
|**Registered Office**|Suite 26, Sneinton Market Unit 6, Gedling Street|
||Nottingham|
||NG1 1DS|
|**Independent Examiner**|Eva Stevens, employee of|
||Community Accounting Plus|
||Units 1 & 2 North West|
||41 Talbot Street|
||Nottingham|
||NG1 5GL|
|**Solicitors:**|Nelsons Solicitors|
||Pennine House|
||8 Stanford Street|
||Nottingham|
||NG1 7BQ|
|**Bankers**|Lloyds Bank PLC|
||28 Gresham Street|
||London|
||EC2V7HN|
Page 1
## **Base 51**
## **Trustees Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2025.
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
Trustees: P Morley, Chair (resigned 16 December 2024) H Bartley (resigned 15 December 2025) G Kaur (resigned 16 August 2024) M Orozco F Mustafa L Binney N Stevenson, Treasurer (resigned 22 May 2025) P Duckworth S Trivedi M Dunn (appointed 10 June 2024 and resigned 9 July 2025) J Hipkiss (appointed 10 June 2024) L Raddon Jackson T Knight (resigned 11 April 2024) M Barnett (resigned 15 June 2024) S Johnston (appointed 14 October 2025) B Brauer (appointed 19 June 2025)
## **Structure, governance and management**
## _**Nature of governing document**_
The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 18th December 1991 and most recently amended 16th December 2018. It has no share capital and the liability of each member in the event of winding-up is limited to £1.
## _**Recruitment and appointment of trustees**_
During this year we have employed a specialist agency - 'Not for Profit People' to assist us in recruiting diverse Trustees, who have the skillset to enable the charity to deliver on current and future objectives.
## **Objectives and activities**
## _**Objects and aims**_
The objects of the Centre are:
(1) To promote the preservation and protection of the physical and mental health of young persons between the ages of 11 and 25 in the City of Nottingham Nottinghamshire and the East Midlands;
(2) To advance the education of such young persons as aforesaid and to provide in the interests of social welfare facilities for their recreation or other leisure-time occupation.
Page 2
## **Base 51**
## **Trustees Report**
## _**Objectives, strategies and activities**_
The main activities of Base 51 are in summary;
Provision of a young people's Counselling Service, working within our facility, communities and in GP surgeries;
Provision of an open access youth centre, with affordable and accessible activities, welfare and health services all under one roof;
Provision of targeted programmes which address the welfare of young people;
Provision of a Training Academy which is central to the quality and accessibility of safe services for young people in Nottingham and Nottinghamshire.
## _**Public benefit**_
The public benefits that flow from purpose (1) are:
a) improving the mental and emotional health of young people, so that they lead happier lives; b) enabling young people to make healthy decisions and be better able to cope when things go wrong.
The public benefits that flow from purpose (2) are:
a) to equip young people with the skills and behaviours to succeed in their chosen path; b) to make positive use of their leisure time, building positive and supporting peer groups; c) young people to be informed and able to make positive choices.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 3
## **Base 51**
## **Trustees Report**
## **Achievements and performance**
The Board of Trustees would sincerely like to thank the employee and volunteer team who enabled Base 51 to achieve so much for young people in 2024-25. Similarly, the Board is grateful to the many donors, funders, partners, and stakeholders who supported our work. We are particularly thankful to those grant funders who demonstrated flexibility and understanding in allowing us to reprofile and repurpose funding in response to changing circumstances.
We continue to operate in an extremely challenging funding environment. This year, we had to strike a careful balance between maintaining reserves and continuing the delivery of the services so desperately needed by young people in Nottingham and Nottinghamshire. In March, we approved a programme of redundancy and restructure in order to protect Base 51’s future. This involved the redundancy of nine roles, a restructure of management team duties, the closure of our Training Academy, and planning for an exit from our Peachey Street premises and a move to a remote operating model.
Despite this disruption, we delivered significant positive impact for the wellbeing of approximately 500 young people, including:
- •1,575 attendances at 87 detached youth work sessions
- •1,000 attendances at 134 Outburst (LGBTQIA+ youth club) sessions
- •1,000 attendances at 100 counselling and therapy sessions
- •625 attendances at 78 youth club sessions
- •180 attendances at 1:1 social prescribing sessions
- •60 attendances at 30 Art in Mind sessions
- •40 volunteers supporting our work.
We also delivered a varied programme of over 20 fundraising events generating valuable unrestricted income to support our work. This included: Power in Partnerships, Big Track for Base 51, Colour Run, Nottingham 10K, Robin Hood Half Marathon, and our For Female Success network.
## **Financial review**
The year saw a significant decrease in our restricted funds balance. In the main, this was due to failure, in a challenging funding environment, to secure budgeted income related to the Training Academy and the general counselling service. As a result, we took the difficult but responsible decision to close the Training Academy and pause our general counselling offer (i.e. open access counselling for which no grant or contract funding has been secured). Concerning the latter, our intention is to resume this service once a robust business plan is in place and associated resources can be secured. Our grant and contract-funded counselling and therapy services continue.
## _**Policy on reserves**_
The Trustees aim to maintain reserves equivalent to six months of available unrestricted expenditure, recognising in the current climate that this may not be possible. In quarter 4, to limit further reduction in our reserves, we approved a programme of redundancy and restructure as described above.
Page 4
## **Base 51**
## **Trustees Report**
## _**Principal risks and uncertainties**_
## _Financial risks_
The financial environment remains extremely challenging. However, the savings realised from the programme of redundancy and restructure were significant and will be greater still in 2026-27 due to costs, in 2025-26, relating to the early termination of contracts relating to premises. The Board created a new Income Generation Sub-committee in April 2025, which is helping us to diversify and grow our income streams.
## **Plans for future periods**
## _**Aims and key objectives for future periods**_
As referenced above, our main objective heading into 2025-26 was the exit from our Peachey Street premises and a move toward a remote operating model. This was successfully achieved in April and May following a sterling effort from staff, volunteers, Trustees, and corporate volunteering teams.
As we look ahead to 2026-27, our forward priorities include: business planning to support the reintroduction of our general counselling service (over and above current, funded, counselling and therapy services); the creation of a people plan that will set out our aspirations for engagement, recruitment & retention, and reward & recognition; the production of an organisational plan that will guide our work in 2026-27; a review of our articles of association and other governance arrangements to ensure that they remain fit for purpose; continued discussion with a property developer about a potential move into a refurbished and regenerated Nottingham War Rooms premises in the future; and the production of an organisational strategy, drawing upon input from a wide range of stakeholders, for launch by April 2027.
Page 5
## **Base 51**
## **Trustees Report**
## **Statement of Responsibilities**
The trustees (who are also the directors of Base 51 for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. 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 its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
- 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 that can disclose with reasonable accuracy at any time the financial position of the charitable company and 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.
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on 23/12/2025 and signed on its behalf by:
......................................... J Hipkiss Trustee
Page 6
## **Base 51**
## **Independent Examiner's Report to the trustees of Base 51 ('the Company')**
## **Independent examiner’s report to the trustees of Base 51 ('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**
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Public Finance and Accountancy (CIPFA), which is one of the listed bodies. 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 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.
...................................... Tobe Eva Stevens, BSc, CPFA, employee of Community Accounting Plus member of the Chartered Institute of Public Finance and Accountancy (CIPFA)
Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
23/12/2025 Date:.............................
Page 7
## **Base 51**
## **Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Charitable activities
3
Investment income
5
Total income
**Expenditure on:**
Charitable activities
6
Total expenditure
Net (expenditure)/income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
16|**Unrestricted**
**£**
81,211
231,832
-
313,043
(537,241)
(537,241)
(224,198)
(224,198)
226,086
1,888|**Restricted**
**£**
-
256,879
-
256,879
(197,509)
(197,509)
59,370
59,370
3,065
62,435|**Total**
**2025**
**£**
81,211
488,711
-
569,922
(734,750)
(734,750)
(164,828)
(164,828)
229,151
64,323|**Total**
**2024**
**£**
162,093
487,487
158|
|---|---|---|---|---|
|||||649,738|
|||||(811,360)|
|||||(811,360)|
|||||(161,622)|
|||||(161,622)
390,773|
|||||229,151|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 16.
The notes on pages 12 to 22 form an integral part of these financial statements. Page 8
## **Base 51**
## **Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
## **These are the figures for the previous accounting period and are included for comparative purposes**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Charitable activities
3
Investment income
5
Total income
**Expenditure on:**
Charitable activities
6
Total expenditure
Net expenditure
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
16|**Unrestricted**
**funds**
**£**
162,093
111,029
158
273,280
(319,574)
(319,574)
(46,294)
4,248
(42,046)
268,132
226,086|**Restricted**
**funds**
**£**
-
376,458
-
376,458
(491,786)
(491,786)
(115,328)
(4,248)
(119,576)
122,641
3,065|**Total**
**2024**
**£**
162,093
487,487
158|
|---|---|---|---|
||||649,738|
||||(811,360)|
||||(811,360)|
||||(161,622)
-|
||||(161,622)
390,773|
||||229,151|
The notes on pages 12 to 22 form an integral part of these financial statements. Page 9
## **Base 51**
## **(Registration number: 02672194) Balance Sheet as at 31 March 2025**
|**Note**
**Fixed assets**
Tangible assets
12
**Current assets**
Debtors
13
Cash at bank and in hand
14
**Creditors: Amounts falling due within one year**
15
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
16
**Unrestricted income funds**
Unrestricted funds
**Total funds**
16|**2025**
**£**
848
2,601
124,455
127,056
(63,581)
63,475
64,323
62,435
1,888
64,323|**2024**
**£**
1,490
55,986
236,738|
|---|---|---|
|||292,724
(65,063)|
|||227,661|
|||229,151|
|||3,065
226,086|
|||229,151|
For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements on pages 8 to 22 were approved by the trustees, and authorised for issue on 23/12/2025 and signed on their behalf by:
......................................... J Hipkiss Trustee
The notes on pages 12 to 22 form an integral part of these financial statements. Page 10
## **Base 51**
## **Statement of Cash Flows for the Year Ended 31 March 2025**
|**Note**
**Cash flows from operating activities**
Net cash expenditure
**Adjustments to cash flows from non-cash items**
Depreciation
Investment income
5
**Working capital adjustments**
Decrease in debtors
13
(Decrease)/increase in creditors
15
Net cash flows from operating activities
**Cash flows from investing activities**
Interest receivable and similar income
5
Purchase of tangible fixed assets
12
Net cash flows from investing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March
**Reconciliation of net cash flow to movement in net funds**
Decrease in cash
Net funds at 1 April 2024
Net funds at 31 March 2025|**2025**
**£**
(164,828)
1,272
-
(163,556)
53,385
(1,482)
(111,653)
-
(630)
(630)
(112,283)
236,738
124,455
(112,283)
236,738
124,455|**2024**
**£**
(161,622)
1,068
(158)|
|---|---|---|
|||(160,712)
19,946
38,082|
|||(102,684)|
|||158
-|
|||158|
|||(102,526)
339,264|
|||236,738|
|||(102,526)
339,264|
|||236,738|
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 12 to 22 form an integral part of these financial statements. Page 11
**Base 51**
**Notes to the Financial Statements for the Year Ended 31 March 2025**
## **1 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
Base 51 meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The financial statements have been prepared on a going concern basis.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Page 12
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Government grants**
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £100 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
|**Asset class**|**Depreciation method and rate**|
|---|---|
|Furniture & equipment|15.0% straight line|
|Computer equipment|33.3% straight line|
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 13
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## **Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those grants for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Pension costs charges in the Statement of Financial Activities represent the contributions payable by the charity during the year.
Page 14
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## **2 Income from donations and legacies**
|Donations and legacies;
Donations from companies, trusts and similar
proceeds
Grants, including capital grants;
Government grants
Grants from other charities
Grants from companies|**Unrestricted**
**funds**
**General**
**£**
-
-
58,350
22,861
81,211|**Total**
**2025**
**£**
-
-
58,350
22,861
81,211|**Total**
**2024**
**£**
127,463
34,630
-
-|
|---|---|---|---|
||||162,093|
## **3 Income from charitable activities**
|Grant income
Room hire income
Corporate income
Other income
Contracts
Building inocme|**Unrestricted**
**funds**
**General**
**£**
-
-
18,135
3,402
210,245
50
231,832|**Restricted**
**funds**
**£**
256,879
-
-
-
-
-
256,879|**Total**
**2025**
**£**
256,879
-
18,135
3,402
210,245
50
488,711|**Total**
**2024**
**£**
121,214
56,581
-
33,807
275,885
-|
|---|---|---|---|---|
|||||487,487|
Page 15
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
|**4**
**Grants & donations**
PayPal Giving Fund
Ramsdale Park Golf Charity
Aladdin MGMT Ltd
Derbyshire Trust
Hargreaves Beare
Global Charities
The National Lottery Community Fund
Police & Crime Commissioner for Nottinghamshire
Nottingham City Council
The Maurice Fry Charity
Amazon Grant
Thomas Farr
Mansfield
Department of Health and Social Care
TK Maxx Foundation
Sundry donations
The Gosling Foundation
Co-op
General Donations
**5**
**Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits|**Unrestricted**
**funds**
**£**
14,114
15,001
1,255
-
4,000
-
-
20,235
-
4,000
500
-
-
-
500
-
-
-
21,606
81,211|**Restricted**
**funds**
**£**
-
-
-
3,000
-
34,100
103,569
67,450
18,549
-
-
5,000
500
5,729
-
10,000
8,000
500
482
256,879
**Total**
**2025**
**£**
-|**Total**
**£**
14,114
15,001
1,255
3,000
4,000
34,100
103,569
87,685
18,549
4,000
500
5,000
500
5,729
500
10,000
8,000
500
22,088|
|---|---|---|---|
||||338,090|
||||**Total**
**2024**
**£**
158|
Interest receivable and similar income; Interest receivable on bank deposits
Page 16
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## **6 Expenditure on charitable activities**
|Wages, NI & pensions
Staff Travel
Depreciation
Utilities
Premises costs
Property repair & maintenance
Caretaking
Telephone & internet
Advestising & publications
Computer running costs
Miscellaneous expenses
Refreshments & hospitality
Project costs
Other agencies & consultant fees
Staff training & supervisory costs
Counselling costs
Printing & stationery
Legal & professional fees
Bank charges
Sewerage & wage
Licenses
Insurance
Grants paid
Recruitment
Fundraising
Volunteer expenses
Sinking fund repayment
Payroll fees
Shredding
Water machines
Contract exit fee
Staff costs|**Unrestricted**
**funds**
**General**
**£**
391,245
1,340
210
138
48,837
-
22,157
4,817
1,010
7,581
4,938
-
137
-
3,890
420
2,330
9,581
447
-
1,410
12,004
-
5,850
6,280
1,328
-
2,055
1,496
1,706
717
5,317
537,241|**Restricted**
**funds**
**£**
125,926
-
1,063
-
25,000
-
7,500
4,000
874
20,000
353
-
4,408
-
2,024
-
954
-
-
-
-
-
-
-
407
-
-
-
-
-
-
5,000
197,509|**Total**
**2025**
**£**
517,171
1,340
1,273
138
73,837
-
29,657
8,817
1,884
27,581
5,291
-
4,545
-
5,914
420
3,284
9,581
447
-
1,410
12,004
-
5,850
6,687
1,328
-
2,055
1,496
1,706
717
10,317
734,750|**Total**
**2024**
**£**
461,640
1,568
1,068
19,323
-
45,488
42,061
17,159
2,469
24,684
7,388
1,858
1,050
25,832
6,884
830
3,612
1,980
650
3,790
1,770
14,736
10,236
1,156
6,350
176
107,602
-
-
-
-
-|
|---|---|---|---|---|
|||||811,360|
Page 17
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## **7 Net incoming/outgoing resources**
Net outgoing resources for the year include:
|Depreciation of fixed assets
**8**
**Staff costs**
The aggregate payroll costs were as follows:
**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs|**2025**
**£**
1,272
**2025**
**£**
468,576
29,160
19,435
517,171|**2024**
**£**
1,068|
|---|---|---|
|||**2024**
**£**
416,167
27,450
18,023|
|||461,640|
The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:
|Average number of employees|**2025**
**No**
24|**2024**
**No**
25|
|---|---|---|
16 (2024 - 13) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £19,435 (2024 - £18,023).
No employee received emoluments of more than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £75,310 (2024 - £66,232).
## **9 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
Page 18
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## **10 Fees payable to independent examiner**
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
|Independent examination
Other financial services|**2025**
**£**
1,715
1,068
2,783|**2024**
**£**
1,650
3,814|
|---|---|---|
|||5,464|
## **11 Related party transactions**
There were no related party transactions in the year.
## **12 Tangible fixed assets**
|**Cost**
At 1 April 2024
Additions
At 31 March 2025
**Depreciation**
At 1 April 2024
Charge for the year
At 31 March 2025
**Net book value**
At 31 March 2025
At 31 March 2024
**13 Debtors**
Trade debtors
Prepayments
Other debtors|**Furniture and**
**equipment**
**£**
76,577
-
76,577
75,087
1,062
76,149
428
1,490|**Furniture and**
**equipment**
**£**
76,577
-
76,577
75,087
1,062
76,149
428
1,490|**Computer**
**equipment**
**£**
41,962
630||**Total**
**£**
118,539
630
119,169
117,049
1,272
118,321
848
1,490
**2024**
**£**
25,382
3,444
27,160|
|---|---|---|---|---|---|
||76,577||42,592|||
||75,087
1,062||41,962
210|||
||76,149||42,172|||
||428||420|||
||1,490||-|||
||||**2025**
**£**
-
2,601
-
2,601|||
||||||55,986|
Page 19
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## **14 Cash and cash equivalents**
|**14 Cash and cash equivalents**|||
|---|---|---|
|Cash on hand
Cash at bank
**15 Creditors: amounts falling due within one year**
Trade creditors
Other taxation and social security
Other creditors
Accruals|**2025**
**£**
17
124,438
124,455
**2025**
**£**
48,205
8,379
4,397
2,600
63,581|**2024**
**£**
5
236,733|
|||236,738|
|||**2024**
**£**
42,104
18,673
4,286
-|
|||65,063|
Page 20
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
|**16 Funds**
**Unrestricted funds**
**_General_**
General
**Restricted funds**
Evolution
Outburst
Youth Project
Community Art Therapist
Art in Mind
Partnership Projects
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2024**
**£**
226,086
-
-
-
3,065
-
-
3,065
229,151|**Incoming**
**resources**
**£**
313,043
28,846
34,100
15,951
19,866
9,587
148,529
256,879
569,922|**Resources**
**expended**
**£**
(537,241)
(28,846)
(27,651)
(15,951)
(10,813)
(9,587)
(104,661)
(197,509)
(734,750)|**Balance at 31**
**March 2025**
**£**
1,888
-
6,449
-
12,118
-
43,868|
|---|---|---|---|---|
|||||62,435|
|||||64,323|
The specific purposes for which the funds are to be applied are as follows:
Evolution is supported by the Office of the Police and Crime Commissioner and Nottinghamshire Violence Reduction Unit, and works with young people who have been affected by serious violence. It offers an access to trauma informed therapy and one to one support.
Outburst is a programme providing support for a group of young LGBTQ+ people.
Youth Project - activities included games nights, arts and crafts, cooking workshops, topical discussions and film nights. Many young people come to Base 51 sessions as it is a safe place to meet with friends and just 'hang out', others need 1-2-1 services and support - this year we had 296 attendances for support.
Community Art Therapist - this project offers an art therapy for young people affected by serious violence. Providing choice and control for young people who prefer this as an alternative to talking therapies, reducing barriers to engage in therapy and enable them to move forward positively in their lives.
Art in Mind is a programme that supports young people's wellbeing through art activities.
Page 21
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
|**Balance at 1**
**April 2023**
**£**
**Unrestricted funds**
**_General_**
General
268,132
**Restricted**
NGY
-
NGY Sinking Fund
122,641
Academy
-
Evolution
-
Outburst
-
Social Prescribing
-
Youth Project
-
Community Art Therapist
-
Step up to Inspire project
-
**Total restricted funds**
122,641
**Total funds**
390,773
**17 Analysis of net assets between funds**
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Balance at**
**31 March**
**2024**
**£**
273,280
(319,574)
4,248
226,086
56,581
(127,396)
70,815
-
-
(107,602)
(15,039)
-
74,990
(45,963)
(29,027)
-
28,610
(23,197)
(5,413)
-
7,367
(10,627)
3,260
-
116,306
(89,893)
(26,413)
-
43,487
(41,056)
(2,431)
-
9,741
(6,676)
-
3,065
39,376
(39,376)
-
-
376,458
(491,786)
(4,248)
3,065
649,738
(811,360)
-
229,151
**Unrestricted**
**General**
**£**
**Restricted**
**£**
**2025**
**Total funds**
**£**
420
428
848
56,670
70,386
127,056
(55,202)
(8,379)
(63,581)
1,888
62,435
64,323
**Unrestricted**
**General**
**£**
**Restricted**
**£**
**2024**
**Total funds**
**£**
1,490
-
1,490
289,659
3,065
292,724
(65,063)
-
(65,063)
226,086
3,065
229,151|**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Balance at**
**31 March**
**2024**
**£**
273,280
(319,574)
4,248
226,086
56,581
(127,396)
70,815
-
-
(107,602)
(15,039)
-
74,990
(45,963)
(29,027)
-
28,610
(23,197)
(5,413)
-
7,367
(10,627)
3,260
-
116,306
(89,893)
(26,413)
-
43,487
(41,056)
(2,431)
-
9,741
(6,676)
-
3,065
39,376
(39,376)
-
-
376,458
(491,786)
(4,248)
3,065
649,738
(811,360)
-
229,151
**Unrestricted**
**General**
**£**
**Restricted**
**£**
**2025**
**Total funds**
**£**
420
428
848
56,670
70,386
127,056
(55,202)
(8,379)
(63,581)
1,888
62,435
64,323
**Unrestricted**
**General**
**£**
**Restricted**
**£**
**2024**
**Total funds**
**£**
1,490
-
1,490
289,659
3,065
292,724
(65,063)
-
(65,063)
226,086
3,065
229,151|**Balance at**
**31 March**
**2024**
**£**
226,086
-
-
-
-
-
-
-
3,065
-|
|---|---|---|---|
||||3,065|
||||229,151|
|||||
|||64,323||
|||**2024**
**Total funds**
**£**
1,490
292,724
(65,063)||
|||229,151||
Page 22