2024-03-31-accounts

REGISTERED COMPANY NUMBER: 029037601England and Wales) REGISTERED CHARtrY NUMBER: 1039(K15 REPORT OF THE TRUSTEES AND CONSOLIDATED FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 MARCH 2024 FOR WIThON LODGE COMMUNITY ASSOCIATION J W Hlnks LLP Chartered Accountants and Statutory Audltors 19 Highfleld Road Edgbaston Blrmingham West Mldlands B15 3BH

wirroN LODGE COMMUNITY ASSOCIATION CONTENTS OF THE CONSOLIDATED FINANCIAL STATEME￿ FOR THE YEAR ENDED 31 f*AARCH 2024 Page Report of the Trustees Report of the Independent Audftors 9 to 11 Consolldated Ststement of Flnancial Actlvltles 12 to 13 Consolldated Balance Sheet 14 Parent Charlty Balance Sheet 15 Consolidated Cash Flow Ststement 16 Notes to the Consolldated Cash Flow Ststement 17 Notes to the Flnanclal Statements 18 to 38

WIThON LODGE COMMUNITY ASSOCIATION (REGISTERED NUfvIBER: 02903760) REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 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 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the U K and Republic of Ireland IFRS 1021 (effective l January 20191. OBJEcfivES AND ACTIVITIES Objectlves and Airns The Charitable Company Is Llmited by Guarantee Icompany no. 029037601 and registered as a Charity Ire8lstered no. 1039005}. The Charltable Company's main aim and prlncipal activity Is that of providln8 and managing soclal houslng for rent Ilncluding the development of new homes), managing Perry Common Community Hall and dellverlng a range of economic, social and envlronmental projects in North Birmlngham. The Charlty has the followln8 formal oblectives: To provide for the beneflt of the inhabltants of the area of Perry Common and Its neighbourhood In the City of 8irmln8ham without distinction of sex, race, or of political, religious or other opinions, by associating together representatives of the said Inhabitants and the varlous other persons in a common effort to provide facllities in the interest of social welfare for recreatlon and leisure tlme occupation with the oblect of improvlng the condStlons of life for the said inhabitants. To contlnue, for the benefit of the community in the City of Birmingham. the buslne55 of providin8 social housing and any associated amenities for the persons in nece55itous clrcumstance5 upon terms appropriate to their mean5. To promote any charitable purpose for the benefit of the inhabltants of the area of benefit and In partlcular the advancement of education and the relief of poverty. Overvlew: Established In 1994, Witton Lodge Community Association is a communlty landlord and a dynamic soclal enterprlse that focuses on 'people and place, The A550ciation has overseen the redevelopment of the Perry Common estate in north Blrmingham, with over 900 new famlly homes, complemented by new parks, health. educatlon, and community facilities. The Association make5 an even greater impact on people's Ilves through its Flourishing Communlties inltlative, most recently mobllising local partr)ers to support communities across Erdlngton through the darkest days of the pandemic. The team continue5 to Support hundreds of local residents Including young people to gain new skills and employment,. pioneer Innovatlve social prescrlption approaches whlch SLlPPOrt older residents to live independently and with dlgnity,. develop environmental Inltlatives that tackle fuel poverty and are good for our planet; and bring local people together to celebrate community life. Establlshed by local resldents with a tommunity-led ethos, the Assoclation has a resident-majority Board of Trustees. Puttlng people at the heart of its decision-makinB 15 key to the Association's continued success and lon8evity. We work with, and alongside, local communities to create and deliver solutions to pre55ing problems, at the same time helping to unlock and nurture people's creativity and potential. Our Vlslon: A flouri5hin& vibrant community and a well-cared for environment where residents are thrivin& learning, prospering and celebratlng together. Our Mi55ion: We champion community-le(J approaches to address local issues and create opportunitSes that transfonn nei8hbourhoods and improve lives. Page I

WIThON LODGE COMMUNITY ASSOCIATION {REGISTERED NUMBER: 02903760) REpoKf OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 OurValue5: Community-led.. From our Board through to how we develop and deliver services. Excellence: Striving for the highest standard5 in our housin& community servSces and facilities. Celebrating.. The richness of our comm unities. relational with deep-rooted connection5. Enterprising.. Taking the inltiative with bold, decisive action that creates lasting impact. Our Work: We are community-led, locally rooted and collaborative. We are investing in our communitie5, and with a long-term approach which supports the creation of flourishing communities in Perry Common, Erdington and North Birmi ngham. Specifically, we.. Platform local leadership,, by championing community-led approaches, ensurin8 local people have a voice and active participation in decisions that affect their lives and neighbourhoods. Stabilise and transform neighbourhoods,. by creatin8 high quality home5, communlty facllitie5 and local parks, wlth neighbourhood services that local people need and are proud of. Create and retain wealth locally,. with 'ladders of opportunlty, connecting local people to hlgh quallty lobs, skills and enterprises contributing to a thrivlng local economy. Build Iixal netmorks, inf rastructure, and relationshlps,. that promote good health, improved well-bein& and enhanced community resS1ience, Our Dellvery: Annually the Board approves a business plan that sets out ambitlous and detailed proposals to realise the Association'5 vision. Specifically, the Association wlll,. Use Its financlal strength and assets to develop high quality, affordable and market rent home5. Finalise plans and commence the syrn pathetic refurbishment of the former Erdington baths into a contemporary Entrerprlse facility. Focus on health creatlon and preventlon, tacklSn8 health Inequalities and developin8 an integrated service offer from the Erdin8ton Wellbeing Hub. Further develop Witton Lakes Eco Hub as a destination venue, capitalising on its stunning surroundings and proxlmlty to Wyrley Birch. Support communitie5 wlth the pressing c05t of living pressures, tackling fuel poverty and practical measure5 to reduce energy costs. Develop Witton Lodge Community College to enable residents to gain confidence, skills and qualifications to pursue their goals and move closer to the labour market. Enhance our Employment and Enterprise Support offer and connect more residents to local jobs and busines5 Opportunities. Strengthen and enhance partnerships including the North Birmin8ham Economic Recovery IN B:ERI Board,. North Locality Community Health Collaborative and the Birmingham Community Action Network IB.'CANI. Celebrate the Assoclation'5 30, Anniversary through a series of community and stakeholder events. Page 2

WITTON LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER: 02903760) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 2023124 ACHIEVEMENTS OVERVIEW SOCIAL VALUE IMPACT and ACHIEVEMENTI 16 £450KA<.• ..,........, 2023 2024 ACTIVE VOLUNTEERS as o result ol oui volunteer recrultment drlv• contrfbutlng to 7.788 hour& r18,306 VISITORS Over £450K awarded to support initiatives & group events to provide services across our communities. Our, Trtssted Hands team cofftpleted over 300 BOOKINGS to support resldents malntaln thelr..,homes, cll•nts were supported throu our Advice & Guidance sérvices, and houslng advlce was provided to 429 cliénts. 1,738 We open the doors to Perry Common READERS Llbrary ev•ry Frfday. 2,594 people were encouraged to get moving with our health & wellbeing activities at Witton Lakes Eco Hub. was saved by local households through our B:Can Energy efficiency support. .b'.can MILLION Klckstarted Erdlngton's entrepreneurial revolution securing a £4M boost to create the Erdington Enterprlse Hub. £230,000 funding towards the purchase & refurb of 3 homes, increaslng our housing portfolio to 203. Page 3

wJrroN LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER: 029037601 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Publlc benefit The Board of Trustees have complied with their duty in section 4 of the Charities Act 2006 to have due regard to public benef it guldance published by the Charities Commission. The Group carries out a wide range of activitie5 in pursuance of its Charitable Aims. The Trustees consider that these actlvities. summarised below, provide benefit to those who live in the area of benefit. Grantmakln8 Witton Lodge Community Association reviews various organisations and individuals who support and deliver the charitys objects. Potentlal recipients of grants paid by Witton Lodge Community Association are reviewed by the charity on a ca5e-by-case basis depending upon the available resources of the charity. STRATEGIC REPORT Financlal review A summary of the Group's finances is set out in the attached group consolidated financial statements for the year ended 31 March 2024. The principal source of income Is frorn the charity's accommodation. The company's subsidiary collects ground rents and has made a contribution to the company by way of Gift Aid. The company's financial key performance indlcators relate to the delivery of accommodation and the collection of related income and other relevant factors are described elsewhere in this report. After makin8 appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the goin8 concern basis in preparing the Financial Statements, Cash position as at 18 September 2024 currently stands at £1.69m which has increased by £541k over the 31 March 2023 audited consolidated cash at bank and in hand total of £1.15m. This ha5 taken into consideration the purchase of additional affordable rent propertles, refurbishment and repalr costs to both soclal and general needs properties In addition to 8rant monies and tenant rent amounts received. Prlnclpal funding sources The princlpal fundlng sources for the Charitable Company are currently by way of rental income from tenants, houslng benefit, universal credit, local housing allowance and ad hoc grants, gift aid from its subsidiaries and interest on deposits. Reserves pollcy and purpose of deslgnatlon The Charitable Company manages it5 accommodation on the basis of whole life funding. It malntaSn5 a designated fund matched by cash resources to pay for malor repairs of a revenue nature and to provlde for cyclical maintenance, The property assets of the charity underpin its charltable objectives and activities hence a designated fund is used to ensure that the carrylng value of flxed assets Is supported by funds. A fund has also been created to ensure that the charity can part flnance its development of new housin8 Stock. The carryin8 value of all reseNes has been considered and appropriate adjustments made, further details are in the notes to the Financial Statements. Future plans The Strategic Business Plan provides a strategic framework and direction for our work. It defines high level outcomes that we'll work towards, In partnership with residents and stakeholders. and sets out our priorlties for the next few years. It Ss desi8ned to be flexible to take account of the dynamic nature of our work and the wider environment. Local Leadershlp Develop place-based partnerships and spaces supporting community-led approaches, social attion, and leadership. Exemplify local leadership through our actions as well as developing and amplifying local voices. Organise activities and events that brin8 people together and celebrate the richness of local communities. Enhance our reach and access, through deliberative use of digltal and online technologies to complement our dirett and face to face engagement. Homes and Assets Grow Wltton Lodge Cornmunity Home5 as a Registered Provider to develop or refurbish 50 good quality, well-managed homes. Deliver excellent landlord seNice5, supporting our tenants to ac￿$5 a variety of services and rraintain their tenancy. Support action on fuel poverty and climate change by implementing a programme of investment and retrof itting our homes and facilities. Page 4

WIThON LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER: 02903760) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 FIouTishlng Communltles Work with, and support, at least 1,000 residents annually. providing a safety net through a network of locally led, integrated community hubs. Establish strategic economic-focused partnerships that create and retaln wealth locally,. and connect local communities to employment and enterprise opportunities. Demonstrate the impact of our integrated, health creation and prevention approaches that aim to reduce health inequalities,. nd enable people to live well and with dignity, Evolve our skills provision throu8h the creation of Witton Lodge Community College providlng high quality, locally accessible accredited and core-ski115 traini ng. Showcase and f urther develop community-led initiatives that protect the environment, utilise our natural assets and help tackle climate change. Our roots are in the Perry Common Communlty. Over the last 30 years, we have learned many le550ns which support other communities, locally and natlonally, with 5imllar ambitions to ourselves. This has led to developing collaborative ways of working with other neighbourhoods and sharing our learning and Insights across the country, Through our 40-strong team of staff, commltted volunteers and an active Board, we work at different level5. The Association wlshes to thank all those individuals, communSty groups, local schools, churches and publlc and private sector undertaklngs which have assisted the endeavours of the Group during this and previous years, STRUCTURE, GOVERNANCE AND MANAGEMENT Governln8 document The Associatlon is a Charitable Com pany Limited by Guarantee Incorporated on 2 March 1994 (registered a5 a charity on 27 June 19941. The governing documents for Witton Lodge Community Association, Witton Lodge CIC, WLCA Enterprises Limited and the Minority Protectlon Agreement were reviewed, revised and approved during 2016117. The revised documents were presented by Anthony Colllns Soliators and approved by the Board at its meeting on 5 July 2017. The Company was establlshed under a Memorandum and Articles of A550clation, which imposes restrictions on the scope of the Charity's operations. The activSties of the Charlty are Ilmited to those related to the regeneration of its area of benefit and the promotlon of the money not Immedlately required for the Charity's objects in such Investments, securtties or property a5 may be thought fit by the Company. The Company is governed under Its Articles of Associatlon. In the event of the Company belng wound up, members are requlred to contrlbute an amount not exceedin8 £1, Recruftment and appolntment of new trustees The Board of Director5 of the Group Should consist of 8 resident Directors and 4 Institutional Directors12 nomlnees of Birmlngham Clty Council and 2 independents). At present there are currently 2 vacancies for resident Directors. Each Director shall serve a term a5 near as possible to 4 years. Either before or following the explry of their term of office, a Director mav be re-appointed for a further term of a5 near as possible to 4 years by the Board. The Company has made qua5ifying third-party indemnity provlsions for the benefit of Its directors which were in force durlng the year and exist at the date of this report. Organlsatlonal structure The structure of the Board of Trustees is for there to be 12 members who meet 10 times a year. Within the 12 is the Chair and the Deputy Chair. The Board of Trustees undertakes the general control and management of the adm inistratlon of the Group but delegates day to day operational responsibility to the Chief Off icer and a team of off icers and staff who support him. Roles are benchmarked externally by our retained HR consultants. Recommendations are presented, considered and approved by WLCA'5 Resources Subgroup and the Board. Enhancement of our Risk Management Policies and Procedures including where appropriate the followin8 areas of risk.. Strategic: Flnancial,. Operational,. Reputation and public interest; Legal and re8ulatory and Employment law. Pa8e 5

w1￿0N LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER: 029037601 REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE. GOVERNANCE AND MANAGEMENT Inductlon and tralnlng of new trustees As good practice, other Directors, the Company Secretary, the Senior Staff Members and the Group's advisors give the Trustee5 an induction to the Organi5ation. They are made aware of the Mission and Vision Statements and the current financial plan of the Organisation and their expected role and responsibilities in relation to this and to the requirements of the Charity Commission. Where prospective local Directors are identified, they are given the opportunity to attend Board Meetings a5 an observer prior to offering themselves for appointment. Directors, ongoing training need5 are addressed through attendance at organised Away Days, conferences and trainlng. Related partles The Charity has two SLtbsldiary companies, WLCA Enterprises Limited, which is a Non-charitable Company limited by shares. To date the subsidiary has restricted it5 activities to.. Receiving capStal sums from Birmingham Clty Council for the sale of redevelopment land,, Allowing developers, under Developrrent Agreements to build houses on land; Collectin8 grounds rents from Under Leasehold owner occuplers,. Sellin8 interests under the provisions of the Leasehold Reform Act, The second Subsidiary Is Witton Lodge Communlty Interest Company which Is Limited by Guarantee, The Company Is formed for the benefit of the Community, and Its objects are.. - The business of providing and managing housin& Includin8 Social Housing, and providing ass15tance to help house people and associated facilities, amenities and 5ervlces,' Any other object that the Board can reasonably decide which can be carried out from tlme to time by a Community Interest Company registered as a provider of Social Housi ng with the Regulator. Further Information on related partie5 is glven in the notes to the financial statements. Rlsk management The Board of Trustees continues to review the major risks which the Group is exposed to and these have been regularly reported at Board meetln85. A Risk Management Plan forms part of the Group's Flnancial Plan and is reviewed on an annual basis. Where appropriate, additlonal systems or procedure5 have been put in place to mitigate potential risks the Group faces. Internal control risks are minimised by the implementation of procedures for authorisation for all transartlon5 and projects. Procedure5 are in place to ensure compliance with health and safety for all staff, volunteers, clients and visitors to A550ciation property. Procedures are reviewed as required, to ensure they continue to meet the needs of the Group, and all risks and their management are reviewed as required to ensure all reasonable step5 are being taken to minimise them. REFERENCE AND ADMINISTRATIVE DEfAILS Re8lstered Company number 02903760 (England and Wales) Reglstered Charity number 1039005 Registered office Perry Common Community Hall 87 Witton Lodge Road Perry Common Birmingham West Midlands B23 5JD Page 6

wirroN LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER: 02903760) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Trustees L S HinesM8E S G Allison M R Davis P M Tomlin50n S P Harris A R Mendez A Winmill J L Jennings CLRoss J J Bermingham Cornpany Secretary A Hussaln Audltors J W Hinks LLP Chartered Accountants and Statutory Audltors 19 Hlghfleld Road Ed8baston Birmingham West Mldlands B15 3BH 5ollcltors Anthony Collln5 Solicitors 134 Edmund Street Birmln8ham B3 2ES Tyndalwoods 29 Wombourne Road Blrmingham B17 88Y Bankers The Co-operatlve Bank PIC 118-120 Colmore Row Birmingham B3 3BN Unlty Trust Bank PIC 9 Brindleyplace Blrmingham BI 2HB Metro Bank 27-29 Ablngton Street Northampton NNI 2AN Page 7

WIThON LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER.. 02903760) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 STATEMEW OF TRUSTEES. RESPONSIBILITIES The trustees Iwho are also the director5 of Witton Lod8e Community Association for the purposes of company lawl are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accou nting standards Iunited Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year whlch glve a true and fair view of the state of affair5 of the charStable company and of the incoming resources and appllcation 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 policie5 and then apply them consistently: observe the methods and principles in the Charity SORP,. make judgements and estimates that are reasonable and prudent; state whether applicable accounting stsndards have been followed, subject to any materlal departures disclosed and explained In the financial statements,. prepare the financial statements on the goin8 concern basls unless It Is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accountin8 records which dlsclose with reasonable accuracy at any time the fl nancial position of the charltable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safe8uarding the assets of the charitable company and hence for taking reasonable steps for the preventlon and detection of fraud and other irregularities. In so far as the trustees are aware: there is no relevant audit information of which the charitable company's auditors are unaware,. and the trustees have taken all step5 that they ought to have taken to make themselves aware of any relevant audit Information and to establish that the auditors are aware of that information. AUDITORS The auditors, J W Hlnks LLP, wlll be proposed for re-appointsnent at the forthcoming Annual General Meeting. Report of the trustees, Incorporatln8 a strateglc report, approved by order of the board of trustees, as the Company directors, on 2 October 2024 and slgned on the board's behalf by: L S Hine5 MBE- Trustee Page 8

REPORT OFTHE INDEPENDENT AUDITORS TO THE MEfvIBERS OF WI￿ON LODGE COMMUNITY ASSOCIATION Oplnion We have audited the fi nancial statements af Witton Lodge Community Association Ithe 'parent charitable company'l and its subsidiaries (the 'group'l for the year ended 31 March 2024 which comprise the Con501idated Statement of Financial Activitie5, the Consolidated Balan￿ Sheet, the Charity Balance Sheet, the Consolidated Cash Flow Statement and note5 to the fi nanclal statements. includin8 a summary of 5i8nificant accountin8 policies. The financial reportln8 framework that has been applied in thelr preparation Is applicable law and United Klngdom Accounting Standard5 Iunlted Kin8dom Generally Accepted Accounting Practice). In our opinion the financial statements.. give a true and fair view of the state of the Group'5 and of the parent charitable company's affalrs as at 31 March 2024 and of the incoming resources and application of resources, Includin8 Its income and expenditure, for the year then ended,. have been properly prepared in accordance wlth United Kingdom Generally Accepted Accounting Practlce- and have been prepared in accordance with the requlrement5 of the Companies Act 2006. Basts fof oplnlon We conducted our audit in accordance with International Standards on Auditlng IUKI {ISAs IUKII and applicable law. Our responsibllities under those standards are further described in the Auditors, responsibilities for the audit of the financlal statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audlt of the financlal statements in the U K, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilitles in accordance with these requirements. We believe that the audit evidence we have obtalned is sufficlent and appropriate to provide a basis for our opinlon. Concluslon5 relatlng to 8olng concern In audlting the financial statements, we have contluded thatthe trustees, use of the going concern basis of accountin8 In the preparatlon of the financlal statement5 15 appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions thaL Individually or collectively, may cast s18nificant doubt on the Group's or the parent d)aritable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responslblllties of the trustees with respect to goin8 concern are descrlbed in the relevant sections of thls report. Other Informatlon The trustees are responslble for the other information. The other information comprises the information incl uded In the Annual Report, other than the flnancial statements and our Report of the Independent Auditors thereon. Our opinlon on the financial Statements does not cover the other Information and, except to the extent otherwise explicitly stated in our report we do not expre55 any form of assurance conclusion thereon. In connection with our audit of the flnancial statements, our responsibility 15 to read the other informatlon and, in dolng so, conslder whether the other information is rnaterlally inconsistent with the flnancial statements, or our knowledge obtained in the audit or otherwise appears to be materially mi55tated. If we identify such material Inconslstendes or apparent material mlsstatements, we are required to determine whether this 8ive5 rise to a material misstatement in the financlal statements themselves. If, based on the work we have performed, we conclude that there 15 a material misstatement of thls other information, we are required to report that fact. We have nothing to report in this regard. Oplnlons on other matters preS¢Tibed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Report of theTru5tees for the financial year for which the financlal statements are prepared is consistent with the financlal statements,. an the Report of the Trustees ha5 been prepared in accordance with applicable legal requirements. Page 9

REPORT OFTHE INDEPENDENT AUDITORS TOTHE MEMBERS OF WIThON LODGE COMMUNITY ASSOCIATION Matters on vthich we are required to report by exceptlon In the light of the knowledge and understanding of the Group and parent charitsble company and its environment obtained in the course of the audit. we have not identified material misstatements in the Report of the Trustees. We have nothing to report in respect of the followin8 matters where the Companies Act 2006 requires us to report to you If. in our oplnion.. adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or the financial statements are not in agreement with the accounting records and returns,. or certaln disclosures of trustees, remuneration specified by law are not made- or we have not recelved all the information and explanations we require for our audit. Responsibllltles of trustees As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from materSal misstatement, whether due to fraud or error. In preparing the finanual statements, the trustees are responslble for assesslng the Group's and parent charitable company's ability to continue as a going concem. disclosin& as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Group or parent charitable company or to cease operations, or have no realistic alternative but to do so. Our responstbllltles for the audit of the financial Statements Our objectives are to obtain reasonable assurance about whether the financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditor5 that includes our opinion. Reasonable assurance is a high level of assurance but Is not a guarantee that an audit conducted in accordan￿ wlth ISAS IUKI will always detect a material mi55tatement when it exlsts. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, Includin8 fraud, are instances of non-compliance with laws and regulation5. We design procedures in Ilne with our responsibllities. outlined above, to detect materlal mlsstatements in respect of irre8ularities, including fraud. The extent to which our procedures are capable of detectlng Irregularitles, Including fraud is detailed below.. Enquiring wlth management and others to galn an understandlng of the organisation Itself including operations, flnanclal reportln8 and known fraud or error. Evaluatin8 and understanding the internal control system. Performing analytical procedures as expected or unexpected variances in account balances or classes of transactlons appear. Testing documentation sUPPOrtlng account balances or classes of transactions. Confirmin8 accounts receivable and other accounts with a third party. A further description of our responsibilities for the audit of the financial statements 15 located on the Financial Reporting Council's webslte at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors, Page 10

REPORT OFTHE INDEPENDENT AUDITOR5 TO THE MEMBERS OF WITfoN LODGE COMMUNITY ASSOCIATION Use of our report This report is made solely to the charltable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Com panies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permltted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for ou r audit work, for this report, or for the opinions we have formed. James Cruse A FCCA (Senior Statutory Auditor) for and on behalf of J W Hinks LLP Chartered Accountants and Statutory Auditors 19 Highfield Road Edgba5ton Blrmin8h3m West Midlands B15 3BH Date: 2 October 2024 Page 11

wirroN LODGE COMMUNITY ASSOCIATION CONSOUDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 247 60 307 773 Charltable artlvlties General Housing and Sycamore Court Assoclation Development Witton Lakes Eco Hub Communlty knfe FAME 2.0 Adult Education Trusted Hands 18nlte Asplrations- European Social Fund Active Communities- The Active Wellbeln8 Soclety Blrmingham City Council- Erdington NNS North Birmlngham Economic Recovery Taskforce WOWWED- European Social Fund Wlnter Warmth Project- BVSC Care for Carers- Erdington NNS Grant Midlands Medical Partnership- Social Prescrlbin8 Commonwealth Games Legacles Birmingham Clty Council - Erdington Bath5 Momentum Project- Domestlc Abuse Energy Redress Social Enterprise Hub- Soclal Economy Cluster WMCA- Green Grants- Eco Hub Local Energy Advice Demonstrator ILEAD/Brum Ener8y) Shared Prosperity Fund Preventlon & Communltles- Mental Health Prevention & Communltles-ACES Birmlngham & Sollhull- Improved Access 1,572.138 1,500 5,509 1.572,138 1,500 5.509 1,443,154 10,666 54,240 11,085 146,977 11,081 473,681 46,250 406,713 29,352 133,703 30,000 5,768 36,114 55,467 17.244 32,000 15.916 15,916 46.575 403,888 46,575 403,888 75,930 75,930 3,304 36.114 36,114 122,238 23,684 8,000 217,727 16,108 25,OIX) 98,666 694,460 15.700 10.000 122,238 23,684 217,727 16.108 25,000 98,666 694,460 15,71)0 10,000 5,000 Investment income Other Income 7,382 5,590 7,382 5,590 2,023 2,498 Total 1,725.694 1.685.410 3,411,104 2,948,789 The notes form part of these financial Statements Page 12

wrrroN LODGE COMMUNITY ASSOCIATION CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 Total funds 2023 Total funds Unrestricted fund5 Restricted funds Notes EXPENDITURE ON Charitable activities General Housing and Sycamore Court Perry Common COmmun￿ty Hall Association Development Witton Lakes Eco Hub Community Llfe FAME 2.0 Adult Education Trusted Hands Ignite Aspiratlons- European Social Fund Active Communities - The Active Wellbeing Society Birmin8ham Gty Councll - Erdington NNS North Birmingham Economic Recovery Taskforce WOWWED- European Social Fund Erdington Health & Wellbein8 Centre Winterwarmth Project- BVSC Care for Carers- Erdlngton NNS Grant Midlands Medical Partner5hip- Social Prescriblng Commonwealth Games Le8acies Birmingham Oty Council - Erdin8ton Baths Momentum Project- Domestlc Abuse Energy Redress Soclal Enterprlse Hub- Social Economy Cluster WMCA- Green Grants- Eco Hub Local Energy Advice Demonstrator ILEAD/Brum Energy) Shared Prosperity Fund Prevention & Communitles - Mental Health Preventlon & Communities - ACES Birmin8ham & Solihull - Improved Acce55 671,633 50,264 186,464 52,134 192.587 864,220 50,264 186,464 77,972 773,491 47,376 399.066 108,438 8,888 23,537 8,866 445,859 46,242 400,505 26,960 86,lJ)I 58,884 2,996 3,369 11,662 50,624 25,838 25,450 22.977 25,450 22,977 515 36,060 379,608 36.575 379,608 33,002 31,819 33.002 31,819 3.304 3,304 22,420 105,870 21,344 6,400 217,727 13.529 20,840 98,666 577.206 14,175 9,000 4,500 22,420 105,870 21,344 6,400 217,727 13,529 20.840 98,666 577,206 14,175 9,000 Total 1,101.178 1,722,154 2,823,332 2,502,764 NET INCOME 624,516 136,7441 587,772 446,025 TRANSFERS BETWEEN FUNDS 21 280,805 {280,8051 RECONCILIATION OF FUNDS Total funds brought forward 8.059.838 6,215,609 14,275.447 13,829,422 TOTAL FUNDS CARRIED FORWARD 8.965.159 5,898,060 14,863,219 14,275,447 The income of the parent charity was £3.487,929 in 202412023= £2,925,379) and the operatlng surplu5 for the year w35 £589,04012023.' £453,833). The Consolidated 5totement of Financial Activitie5 includes all gains and105se5 recognlsed in the year. The notes form part of these financial statements Pa8e 13

WIThON LODGE COMMUNITY ASSOCIATION {REGISTERED NUMBER: 029037601 CONSOLIDATED BALANCE SHEET 31 MARCH 2024 2024 Total funds 2023 Total funds Unrestricted funds Restrlcted funds Notes FIXED ASSETS Tan8ible assets 13 9.521.245 5.801,418 15,322,663 14.603,538 CURRENT ASSETS Debtors Cash at bank and In hand 15 504,937 1.055,569 1,560.506 4,161 92,481 96,642 509,098 1.148,050 1,657,148 402,810 1,367,183 1,769,993 CREDITORS Amounts falling due within one year 16 {443,451) 1443,4511 1511,0901 NET CURRENT ASSETS 1,117,055 96,642 1,213,697 1,258,903 TOTAL ASSETS LESS CURRENT LIABILITIES 10.638,300 5.898,060 16,536,360 15,862,441 CREDITORS Amounts falling due after more than one year 17 11,673.141) {1,673.141} 11,586.9941 NE[ ASSETS 8,%5,159 5,898,060 14,863,219 14,275,447 FUNDS Unrestrlcted funds Restricted funds 21 8,965,159 5,898.060 8,059,838 6,215,609 TOTAL FUNDS 14,863,219 14,275,447 The Trustees acknowled8e their responsibilities for complylng with the requirements of the Act with respect to accounting records and preparation of flnancial statements. The financlal statement5 have been prepared in accordance with the provisions to entities subject to the small companies, regime. The financial statements were approved by the Board of Trustees and authorised for issue on 2 October 2024 and were signed on its behalf by: L S Hines MBE-Trustee The notes form part of these financial statements Page 14

WIThON LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER: 02903760) PARENT CHARrrY BALANCE SHEET 31 MARCH 2024 2024 Total funds 2023 Total funds Unrestricted funds Restrlcted funds Notes FIXED ASSETS Tangible assets Investments 13 14 7,681,433 5,801,418 13,482.851 13,237,600 7.681,435 5,801,418 13,482,853 13,237,602 CURRENT ASSETS Debtors Cash at bank and in hand 15 1,728.284 917,761 2,646,045 4.161 92.481 96,642 1,732,445 1,010,242 2,742,687 1,324.390 1,214,162 2,538,552 CREDITORS Amounts falling due withln one year 16 (429,713) 1429,713) 1506.7281 NET CURRENT ASSETS 2,216,33Z 96,642 2,312,974 2,031.824 TOTAL ASSETS LESS CURRENT LIABILITIES 9,897,767 5,898.060 15,795,827 15,269,426 CREDITORS Amounts falllng due after more than one year 17 11,205W9) 11,205,809) 11,268,448) NET ASSETS 8,691,958 5,898,060 14,590,018 14,000,978 FUNDS Unrestricted funds Restricted funds 21 8,691,958 5,898,060 7,785,370 6,215,608 TOTAL FUNDS 14,590,018 14,000,978 The Trustees acknowledge their responslbllltle5 for complying Wlth the requirements of the Act with respect to accounting records and preparation of financial statements. As permitted by $408 of the Companles Act 2006, the parent company has not presented its own profit and1055 account and related note5. The company'5 surplu5 for the year wa5 £589,04012023: £453,833). The financial statements have been prepared in accordance with the provision5 to entities subject to the small companie5, regime. The financial statements were approved by the Board of Twstees and authorised for issue on 2 October 2024 and were signed on its behalf by.. L5 Hines MBE-Trustee The note5 form part of these financial statements Page 15

WI￿ON LODGE COMMUNITY ASSOCIATION CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash Ilows frorn operatlng actlvltles Cash generated from operations Interest paid 961.226 (36,838) 978,809 138,4381 Net cash provided by operating artivitie5 924.388 940,371 Cash flows from Investlng actlvltles Purchase of tangible flxed assets Sale of tangible fixed assets Interest recelved (1,085.1771 11,658,501) 1801 2,023 7,382 Net cash used in investln8 activitles 1,077.7941 11,656,5S81 Cash flows from flnanclng actlvltles Capital repayments In year 165,727) 89,1771 Net tash used in ftnancing activlties 16S,727) 89,1771 Change In cash and cash equivalents In the reportlng perlod Cash and cash equlvalents at the beglnnlng of the reportln8 perlod (219,1331 1805,3641 1.367,183 2,172,547 Cash and cash equlvalents at the end of the reportlng period 1,148,OSO 1,367,183 The notes form part of these financlal Statements Page 16

WI￿ON LODGE COMMUNITY ASSOCIATION NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net income for the reportlng period las perthe 5tstement of Flnancial Actlvltles) Adlustments for: Depreciation char8es Loss on disP05al of fixed assets Interest received Interest paid Decrease/llncreasel in debtor5 Increase in creditors 587.772 446.025 356,772 9,279 17,382) 36,838 (106,288) 84,235 342,859 28,267 12.023) 38,438 103,916 21,327 Net cash provlded by operatlons 961,226 978,809 ANALYSIS OF CHANGES IN NET FUND5 At 1.4.23 Cash flow At 31.3.24 Net cash Cash at bank and in hand 1,367,183 {219,1331 1.148,050 1,367.183 219,133) 1,148,050 Debt Debts falllng due wlthin l year Debts falling due after l year (80,882) 11,268,448) 3,088 62.639 (77,794) 1.205,809) (1349,3301 65,727 1,283,603 Total 17,853 1153,406) 135,5531 The notesfomi part of these financial statements Page 17

WITTON LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 MARCH 2024 GENERAL INFORMATION Witton Lodge Community Association is a private limited company, limited by guarantee and incorporated in England. The address of the re8lStered office is given on the company information page of these financial statements. ACCOUNTING POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The financial statements of the charitable company, whlch is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 '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 IFRS 1021 leffective l January 20191,, Financial Reporting Standard 102 The Financial Reporting Stsndard applicable in the UK and RepublSc of Ireland, and the Companies Act 2006. The flnancial statements have been prepared under the historic31 cost convention, wlth the exception of Investments which are included at market value, as modified by the revaluation of certain assets. The Consolidated Statement of Financial Actlvities ISOFAI and Consolidated Balance Sheet consolidate the fSnanclal statements of the Group and its subsldlary undertakings. The results of the subsidlaries are consolldated on a line by line basis. The presentational currency of these financial statements is Sterling. All amounts have been rounded to the nearest £1. The company Is a company limlted by 8uarantee. The members of the company are the Trustees named within the Trustees Report. In the event of the company being wound up, the liability in respect of the guarantee is limlted to £1 per member of the company. INCOME All income is recognised once the charlty has entitlement to the income, It is probable that the income will be received, and the amount of Income receivable can be measured reliably. Revenue from rental income is recognised on a straight-line basis over the term of the respective lease. The recognition of Income from legacie5 is dependent on establishing entltlement, the probability of recelpt and the abillty to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exlsts when the charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property In question will be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which wlll 8enerally be the expected cash amount to be distributed to the charity, can be reliably measured. Grants are Included In the statement of financlal activitles on a receivable basis. The balance of Income received for specific purposes but not expended during the period is shown in the relevant fund5 on the Balance Sheet. Where income is received in advance of entitlement of receipt. its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before Income is received, the income is accrued. Donated Services or facilities are recognised when the company has control over the item, any conditions associated wlth the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that the economic benefit can be measured reliably. In accordance with the Charity SORP IFRS 1021, the general volunteer time of the Friends is not recognised and refer to the Trustees Report for information about their contribution. On receipt, donated professional service5 and facillties are recognised on the basis of the value of the Bift to the charity which is the amount it would have been willing to pay to obtain Services of facilities of equivalent economic benefit on the open market,. a correspondin8 amount is then recognised in expenditure in the period of receipt. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. Page 18 continued...

WITTON LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES- continued EXPENDITURE Expenditure 15 recognised once there is a legal or constructlve obli8ation 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 artivity are made up of the total direct costs and shared costs. including SUPPOrt costs i nvolved in undertakin8 each activity. Direct cost5 attrlbutable to a single activity are allocated d irectly 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 be￿een 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 allocated on the portion of the asset's Use. Support COSt5 are those cost5 incurred directly In support of the expenditure on the oblects of the charity and Include project management carried out centrally. Governance costs are those incurred in connection with admlnistration of the charity and compliance with constitutlonal and statutory requirements. Charltable activities and governance costs are cost5 incurred on the charlty's educational operations, including support costs and costs relatin8 to the governance of the charity apportioned to charitable activStles. Grants payable are charged in the year when the offer Is made except In those cases where the offer 15 condltlonal, such grants being reco8nlsed as expendlture when the conditions attaching are fulfilled, Grants offered 5ublect to conditlon5 whlch have not been met at the yearond date are noted as a commStment but not accrued as expendlture. All expenditure is inclusive of irrecoverable VAT.. TANGIBLE FIXED ASSETS Tan8lble fixed assets are Included at cost including any Incldental expenses of acqulsitlon. A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrylng value of flxed assets and their recoverable amounts are reco8nised as impalrments, Impairment losses are reco8nised In the Statement of Financial Activlties. Depreclation is provlded on the followlng bases: Houslng property (freehold and leasehold) Perry Common Communlty Hall Eco Hub Fixture5 and flttings Motor vehicle5 Office equipment see below - over 50 years - over 17 years 20% on cost 25% on cost 25% on cost Houslng propertles and property Improvements The Association adopt5 full component accounting in relation to the capltalisation and depreciation of its housing propertystock. Flnancial reporting standards require that where a tangible asset comprises t￿0 or more major components with substsntially different useful economlc lives, each component should be accounted for separately for depreciation purposes and depreciated over its individual useful economic life. All houslng properties have been split between land, structure costs and major components which requlre periodic replacemenL where the cost exceeds £1,000. No depreciation is provided on land. Expenditure less than £1,000 is expensed through the Statement of Financial Activities in the year it is incurred. Replacement of such major components is capitalised and depreciated over the estimated useful life of the component. The estimated useful economic life for each component is: Pa8e 19 Continued...

WIThON LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES- continued TANGIBLE FIXED ASs￿s General need housing Building and roof Kitchen Bathroom Radiators and electrics Windows and external doors Boiler - 75 years 20 years 30 years - 30 years 30 years IS years Shelteied housln8 Building and roof Kltchen and bathroom Radiators Windows, emergency lighting and flre alarms ccrv and warden call system Llfts and external doors Laundry and door entry Boller 75 years 20 years 30 years 30 year5 15 year5 15 year5 20 years 15 years INVESTMENTS Investments in subsidiaries are valued at cost less provision for impairment. TAXATION The charltv 15 considered to pass the tests set out In Paragraph I Schedule 6 of the Finance Act 2010 and therefore It meets the definition of a charitable company for UK corporation tsx purpose5. Accordingly, the charity is potentially exempt from taxation Sn 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 Galns Act 1992, to the extent that such income or gain5 are applied exclusively to charitable purposes. The subsidiaries are subJect to Corporation Tax, FUNDACCOUNTING Unrestrlcted funds can be used Sn accordance with the charitable objectives at the dlscretion of the trustees. Restricted funds can only be used for particular restricted purposes Wlthln the objects of the charlty. Restrlctlons arise when specified by the donor or when funds are raised for particular restrlcted purposes. Further explanation of the nature and purpose of each fund is Included in the notes to the financial statements. FINANCIAL INSTRUMENTS The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially reco8nised at transaction value and subsequently measured at amortised cost. REfiREMENT BENEFITS Payments to defined contribution retlrement benefit schemes are charged as an expense as they fall due. GOING CONCERN The financial statements have been prepared on a going concern basls as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial Statements. The expected income and expenditure is Sufficient with the level of reserve5 for the charity to be able to continue as a goin8 concern. Page 20 continued...

wtrTON LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES- continued CAPITAL FUND Land and Building5 donated by local authorities are added to long leasehold land and buildings C05t5 at the tlme of the donation. The resulting capital fund 8enerated is treated as a restricted fund. The depreciation on the grant funded element of lon8 leasehold land and buildings is expended throu8h restricted fund5 to reduce the capital fund over the life of the assets. DEBTORS Debtors are measured at amount5 owed to the charity. They are measured on the basis of their recoverable amount. CASH AND CASH EQUIVALENTS Cash and cash equivalents include cash In hand and deposits held with banks. CREDITORS Creditors are amounts owed by the charity. They are measured at the amount that the charity expects to pay to settle the debt. Amounts which are owed in more than one year are shown as long-term creditors. EMPLOYEE BENEFITS When employees have rendered service to the charity, short-temi employee benefits to whlch the employees are entltled are recognised at the undiscounted amount expected to be paid In exchange for that service. Termlnation benefit5 are recognlsed immedlately as an expense when the charity is demonstrably commltted to termlnate the employment of an em ployee or to provide termlnation beneflts. OPERATING LEASES Rentals under operating lea5e5 are charged to the Statement of Financial Advlties on a 5traight-line basis over the lease term. Benefits received and receivable a5 an incentlve to sign an operating lease are recognSsed on a stralght-line basis over the period until the date the rent 15 expected to be adjusted to the prevailing market rate, CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY In the application of the charlty's accountln8 pollcles, the trustees are requlred to make judgement5, estlmates and assumption5 about the carrySng amount of assets and Ilabllitles that are not readily apparent from other sources. The estimates and associated assumptlons are based on hlstorical experlence and other factors that are considered to be relevant. Actual results may differ from these estimate5. The estimates and underlyln8 a55umptions are reviewed on an ongolng basis. Revlsions to accountin8 estlmates are recognlsed in the period in which the estimate is revlsed where the revision affects only that period, or In the period of the revision and future periods where the revision affects both current and future periods. Expenditure allocatior15: expenditure 15 apportioned where it relates to more than one cost category. DONATIONS AND LEGACIES 2024 2023 Donations 307 773 INVESTMENT INCOME 2024 2023 Deposit account interest 7,382 2,023 Pa8e 21 continued...

wirroN LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 INCOME FROM CHAR ￿ABLE ACTIVITIES 2024 2023 Activity Grants Heart of En8lHnd- Erdlngton NNS Foodbank Grant Rental income General Housing and Sycamore Court Rental income Witton Lodge Community Interest Company Ground rents & headlease sales WLCA Enterprises Limited income Room hlre and solar pane15 Grants Sundry income Grants Room hire and solar panels Sundry income Contract income Grants Sundry Income Grants Contract income Room hire and solar panels Contract income Grants Grants Grants Grants Grants Grants Contract income Grants Contract income Grants Grants Grants Grants Grants Grants Grants Grant5 10,000 1,371,660 29.822 27,322 1.492.417 51,373 24.548 Pery Common Community Hall Bimingham Gty Council - Erdington Bath5 Association Development Witton Lakes Eco Hub Witton Lakes Eco Hub Witton Lakes Eco Hub Birmingham City Council- Erdin8ton NNS Community Life Communlty Life Momentum Project- Domestlc Abuse FAME 2.0 Adult Educatlon Trusted Hands 18nite Aspirations- European Social Fund Attive Communities- The Active Wellbeing Society Kickstart Scheme North Birmingham Economic Recovery Taskfor WOWWED- European Social Fund Winter Warmth Project- BVSC Care For Carers- Erdin8ton NNS Grant Midlands Medical Partnership Commonwealth Games Le8acles Commonwealth Games Legacies Energy Redress Social Enterprise Hub- Social Economy Cluster WMCA-Green Grants Eco Hub Local Energy Advice Demonstrator ILEAD/Brum Ener8yI Shared Prosperity Fund Prevention & Communities- Mental Health Prevention & Communlties- ACES Birmingham & Solihull - Improved Access 4,350 17,244 10,666 51,971 750 1,519 396,946 8,398 2,687 32,000 146,977 11,081 473,681 46,250 9,767 29,352 133,703 30,000 5,768 36,114 23,684 1,500 1,145 4.364 403,888 15.916 46,575 75.930 3,304 36.114 122,238 55,467 217,727 16,108 25,000 98,666 694,460 15,700 10,000 5,000 3,397,825 2,943,495 Page 22 continued...

WIThON LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2024 INCOME FROM CHARITABLE AcfiviTIES Grants received, included in the above, are as follows: 2024 2023 Active Communities- The Active Wellbeing Society North Birmlngham Economic Recovery Taskforce Witton Lakes Eco Hub-The Big Lotterv WOWWED- European Social Fund Heart of En8land- Erdin8ton NNS Foodbank Grant Winter Warmth Project- BVSC Care For Carers- Erdington NNS Grant Momentum Project- Dome5tlc Abuse Commonwealth Games Celebrating Communities Fund Kick5tart Scheme Birmingham Clty Councll - Erdington Baths Energy Redress Social Enterprise Hub- Soclal Economy Cluster WMCA- Green Grants Eco Hub Local Energy Advice Demonstrator ILEAD/Brum Energy) Shared Prosperity Fund Prevention & Communitie5- Mental Health Prevention & Communities- ACES Birmingham & Solihull- Improved Access 46,575 46.250 29,352 51,971 133,703 10.000 30,000 5.768 32.000 8,398 9,767 17,244 75.930 3.304 8,000 122,Z38 23,684 217,727 16.108 25,000 98,666 694.460 15,700 10.000 5,000 1.362,392 374,453 Page 23 continued...

WIThON LODGE COMMUNITY ASSOCIATION NOTESTO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2024 CHARITABLE AcfiviTIES COSTS Grant funding ol activities (see note 81 support costs Isee note 91 Dlrett Costs Totsls YEAR ENDED 31 MARCH 2024 General Housing and Sycamore Court Perry Common Communlty Hall Association Development Witton Lake5 Eco Hub Blrmlngham City Council- Erdington NNS FAME 2.0 Adult Education Trusted Hands Active Communitie5- Actlve Wellbelng Socletv WOWWED- European Social Fund Erdington Health & Wellbeing Centre Care For Carers- Erdington NNS Grant Midland5 Medical Partnership- Social Prescribing Commonwealth Games Legacies Blrmingham City Council- Erdin8ton Baths Momentum Project- Domestlc Abuse Energy Redress Soclal Enterprlse Hub- SocSal Economy Cluster WMCA-Green Grants- Eco Hub Local Ener8y Advice Demonstrator ILEAD/Brum Energy) Shared Prosperity Fund Prevention & Comrnunltie5- Mental Health Prevention & Communltle5- ACES Birmlngham & Sollhull- Improved Access 838.130 49,495 116,353 81,825 201.706 25,146 21.714 36.033 32.357 30,981 3,289 22,414 105,870 23,204 6,400 216.527 12,554 20,840 98,666 26,090 769 70,111 864.220 50,264 186,464 82,811 379.608 25,450 22,977 36,575 33,002 31,819 3,304 22,420 105,870 21,344 6,400 217.727 13,529 20.840 98.666 175,508 2,394 31YI 1,263 542 645 838 15 (1,8601 1,200 975 217372 14.000 9,000 4,500 290,129 69,705 175 577.206 14,175 9,000 4,500 2,183,537 465,637 174,158 2￿23,332 Grant funding of actlvlties (see note 81 Support osts (see note 91 Dlre¢t Cost5 Totals YEAR ENDED 31 MARCH 2023 General Housing and Sycarnore Court Perry Common Community Hall Assoclation Development Community Interest Company Witton Lake5 Eco Hub Erdlngton Enterpr15e Hub Blrmingham City Council- Erdington NNS Community Life FAME 2.0 Adult Educatlon Trusted Hand5 Ignite Aspirations- European Social Fund Active Communities- Actlve Wellbeing Society North 8irmingham Etonomic Recovery Taskforce WOWWED- European Social Fund Erdington Heatth & Wellbeing Centre Winter Warmth Project- BVSC Care For Carers- Erdington NNS Grant Midlands Medical Partnership- Social Prescribing Commonwealth Games Legacies 742,363 47,361 306,726 4,8(N) 106,841 9,961 184,069 8,800 22,978 7,766 444,565 45,523 29,960 86,001 18.964 2,996 1,313 11,650 50,557 10,000 21,128 773.491 47,366 394,266 4,800 108,438 39,259 400,505 8,888 23,547 8,866 445,859 46,242 29,960 86,(MJl 19.625 2.996 3,369 11,662 50,624 87,540 1,597 29,298 1,222 88 569 I,ioo 1,294 719 215,214 661 2,056 12 67 2,130,194 227,270 145,300 2,502,764 Page 24 ontinued...

WITfoN LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2024 GRANTS PAYABLE 2024 2023 Heart of England- Erdington NNS Foodbank Grant Birmlngham City Council- Erdlngton NNS Shared Prosperity Fund Care For Carers- Erdington NNS Grant 10,000 215,214 175.508 290.129 2,056 465.637 227,270 SUPPORT COSTS Governance costs Management Totals YEAR ENDED 31 MARCH 2024 General Houslng and Sycamore Court Perry Cornmon Communlty Hall Assoclation Development Wittort Lakes £co Hub Birmlngham Clty Councll- Erdington NNS FAME 2.0 Adult Education Trusted Hands Active Communltie5- Active Wellbeing Society WOWWED- European Social Fund Erdlngton Health & Wellbeing Centre Care For Carers- Erdington NNS Grant Mldlands Medlcal Partnership- Soclal Prescribing Birmlngham City Council- Erdlngton Baths Energy Redress Social Enterprise Hub- Soclal Economy Cluster Shared Prosperlty Fund Prevention & Communltles- Mental Health 17.773 769 43,761 986 2,394 301 1,263 542 645 838 Is 8,317 26,090 769 70,111 986 2,394 301 1,263 542 645 838 15 26,350 11.860) 1,200 900 65,507 (1,8601 1,200 975 69,705 175 75 4,198 175 73,744 100,414 174,158 Governance costs Management Totsls YEAR ENDED 31 MARCH 2023 General Housing and Sycamore Court Perry Common Community Hall Association Development Witton Lakes Eco Hub Erdington Enterprise Hub Birmingham City Council - Erdington NNS Community Llfe FAME 2.0 Adult Education Trusted Hands Ignite Aspirations- European 5oci31 Fund Active Communities- The Active Wellbeing Society Erdington Health & Wellbeing Centre Midlands Medical Partnership Stand Out Commonwealth Games 19,236 1,892 21,128 42.208 703 45,332 894 29.298 87,540 1.597 29,298 1,222 88 569 i.ioo 1,294 719 661 12 67 1,222 88 269 i.ioo 1,294 719 661 12 67 300 67.584 77,716 145,300 Page 25 continued...

WI￿ON LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 io. NET INCOMEIIEXPENDITURE) Net income/{expendlture) is stated after chargingllcreditingl.. 2024 2023 Auditors, remuneration Accountants. remuneration for other services Depreciation- owned assets Deficit on disposal of fixed assets 15,690 647 356,772 9.279 15,300 7,220 342,859 28,267 ii. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. TRUSTEES, EXPENSES 112023: 21 Trustee received reimbursement of expenses to cover travel and other costs Incurred whilst on Assoclation duties amounting to £501 in the current year12023'. £3581. 12. STAFF COSTS 2024 2023 Wages and salarles Social security costs Other pension costs 908,764 80,363 38,097 909,439 77.739 37,388 1,027,224 1,024,566 The average number ofemployees during the year was 3712023.. 371 and the average monthly number of employees during the vear expressed as full-time equivalents was as follows lincludin8 casual and part-time staff): The average monthly number of employees during the year was a5 follow5: 2024 21 2023 21 Charitable activitie5 Management and administration 24 24 The number of employees whose employee benefits lexcluding employer pension costs) exceeded £60.000 was: 2024 2023 £80.001- £90,000 Page 26 continued...

WIThON LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 13. TANGIBLE FIXED A55ETS- GROUP Freehold Property Lon8 Flxtures and Leasehold Fittings Motor Vehicles Office Equipment Totals COST At l April 2023 Additions Disp05als 2,525,961 663.217 16,359,837 374,512 {49,227) SO￿90 4,800 141.649 47,448 19,113.137 1,085,177 (49,2271 At 31 March 2024 3,189,178 16,685,122 80.890 4.800 189,097 20,149,087 DEPRECIATION At l AprS12023 Charge for year Ellmlnated on disposal 68.877 33,063 4.243,185 313,696 (39,947) 69.786 3,779 1,200 1,200 126,551 5,034 4,509,599 356,772 139.947) At 31 March 2024 101,940 4.516,934 73,565 2,400 131,585 4,826,424 NET BOOKVALUE At 31 March 2024 3,087.238 12,168,188 7,325 2,400 57,512 15,322,663 At 31 March 2023 2,457,084 12.116,652 11,104 3,600 15,098 14,603,538 Included in cost or valuation of land and buildlngs Is freehold land of £3,315, 19512023.. £3, 165,8811 whlch is not depreclated, The group have secured certaln property assets and further detalls are provlded In the secured debts note. Page 27 continued...

wirroN LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 TANGIBLE FIXED ASSETS- PARENT CHARITY 13. Freehold Property Long Fixtures and Leasehold Fittings Motor Vehicle5 Office Equipment Totals COST At l April 2023 Additions Disposals 1,130,265 171,788 16,359,837 374,512 {49.227 70,641 4,800 141,649 47,448 17.707,192 593,748 149,227) At 31 March 2024 1,302,053 16,685,122 70.641 4,800 189.097 18,251,713 OEPRECIATION At l April 2023 Charge for year Elimlnated on disposal 39,119 15,508 4,243,185 313.696 {39,947) 59,537 3,779 1,200 1,200 126,551 5,034 4,469.592 339,217 {39,947) At 31 March 2024 54,627 4,516,934 63,316 2,400 131,585 4.768,862 NET BOOK VALUE At 31 March 2024 1,247,426 12,168,188 7,325 2,400 57,512 13,482,851 At 31 March 2023 1,091,146 12,116,652 11,104 3,600 15,098 13,237,600 Included in cost or valuation of land and buildin85 is freehold land of £2,8S2,316 {2023: £2,795,053) whlch is not depreciated. The parent charity has secured certaln property assets and further details are provided in the secured debts note. FIXED ASSET INVESTMENTS - PARENT CHARITY Shares In group undertakin8S COST At l April 2023 and 31 March 2024 NET BOOK VALUE At 31 March 2024 At 31 March 2023 There were no investment assets Outside the UK. The company's investments at the balan￿ sheet date In the share capital of companies include the following: Page 28 continued...

WIThON LODGE COMMUNITY A550CIATION NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 MARCH 2024 14. FIXED ASSET INVESTMENT5 - COMPANY- continued WLCA Enterprlses Limited Registered office.. United Kingdom Class of share: Ordinarv holding loo 2024 2023 A88regate capital and reserves Profit for the year 21.445 23,317 Wltton Lodge Communlty Interest Company Registered off ice.. United Klngdom Cla55 of share., Votin8 rishts holdln8 loo 2024 2023 Aggre8ate capital and reserves Profit/llossl for the year 273,200 {1,269) 274,469 17,8081 Company investments at cost comprlse of WLCA Enterprlses Limlted.. £212023: £21. 15. DEBTORS Group Parent Charlty 2024 2024 2023 2023 Amounts falling due wlthln I year: Trade debtors Amounts owed by group undertakln8S Prepayments and accrued Income 194,677 156,884 174,472 23,145 314,421 148,641 23,219 245,626 314,421 245,926 509.098 402,810 512,038 417.486 Amount5 falling due after more than l year.. Amounts owed by group undertaklngs 1,220.407 906,904 Aggregate amounts 509,098 402,810 1,732,445 1,324.390 Page 29 continued...

WITTON LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 16. CREDITORS: Amoumfs FALLING DUE WITHIN ONE YEAR Group Parent Charty 2024 2024 2023 2023 Bank loans Other loans Trade creditors Amounts owed to group undertskln8S Other creditors Accruals and deferred Income 77.794 75,862 5,020 153,690 77,794 75,862 5.020 153,689 12,708 13,360 246,088 108,460 108,460 9,248 9,161 225,050 9,161 248,036 13,360 263,158 443,451 511,090 429,713 506,727 17. CREDITORS: Amoufrifs FALLING DUE AFTER MORE THAN ONE YEAR Group Parent Charlty 2024 2024 2023 2023 Bank loans Accruals and deferred Income 1,205,809 467.332 1,268,448 318,546 1,205,809 1,268,448 1,673,141 1,586,994 1.205,809 1,268,448 Combined deferred Income included above consists of.. Group Parent Charlty 2024 2024 2023 2023 Deferred income a5 at l April 2023 Resources deferred during the year Amounts released from previous years 452,627 156,706 (64,834) 405,064 109,046 161,4831 131,583 157,812 32,756 158,89SI 159,2441 Deferred income a5 at 31 March 2024 544,499 452,627 72.339 131,583 BANK AND OTHER LOANS- CONSOLIDATED AND PARENT CHARITY An analysis of the maturity of loans is given below: 2024 2023 Amounts falling due within one year on demand.. Bank and other loans 77.794 80,882 Amounts falling between one and two years: Bank and other loans~ 1-2 years 77,794 75,862 Amounts fallin8 due between two and flve years.. Bank and other loans- 2-5 years 233,382 151,723 Bank and other loans more than 5 years by instalments 894,633 1,040,863 Page 30 continued...

WITTON LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 MARCH 2024 19. OPERATING LEASES- CONSOLIDATED AND PARENT CHARrrY Non-cancellable operatin8 leases Minlmum lease payment5 fall due as follows.. 2024 2023 Wlthin one year Between one and five years 12,619 9,874 13.968 22,493 22,493 36,461 20. SECURED DEBTS A long-term loan facility over 25 years has been obtained from Unity Trust Bank PIC to f und property acqulsitions, The loan Is secured on certain propertles and is repayable In monthly instalments; the interest rate is fixed for 5 years at 4.5% p.a. The le8al fixed charge was created on 28 Au8USt 2015. A legal fixed charge dated 2 February 2021 has been created In favour of the Big Lottery Fund and in respect of a particular property wlthln the charity. A legal fixed char8e dated 28 Au8USt 2015 has been created in favour of Birmlngham City Council and In respect of a partlcular property wlthin the charSty. A further legal fixed charge dated 20 April 1995 has been created in favo¢Jr of 81rmingham City Council and In respect of a particular property within the charity. 21. MOVEMENT IN FUNDS Net movement In funds Transfers between fund5 CONSOLIDATED At 31.3.24 At 1.4.23 Unre$trlcted funds General Fund Major and Cytlleal Repalrs Fund Olsabllity Adaptatlons Fund Small Grant5 Fund Housln8 Oevèlopment Fund Fixed Asset Fund EcoHub 1.105,591 365.800 10,000 5,000 700.000 5,703.391 170,056 635,145 1193.2601 1.547,476 365￿00 io,th)o 5,000 700.000 ,177,456 159.427 474.065 110,6291 8,059,838 624,516 280,805 8,965,159 Re5tr1¢ted funds Capltal Fund Ignlte Asplratlolls European Soclal Fund EcoHub Active Comrnuqltle5- Active Wellbelng Societv Blmiingham Clty Council- Erdlngton NNS Care For Carers- Erdln8ton NNS Grant Momentum Project- Domestlc Abuse Blrmln8ham Clty Councll- Erdington Baths WMCA Green Grant5- Eco Hub Shared Prosperlty Fund Commonwealth Games Legacie5 Social Enterprise Hub- Social Economy Cluster Prevention & Cornmunlties- Mental Health Prevention & Communlties- ACES 5.606.423 93.335 413A21 1192,5871 5,413,836 193,3351 {25.8381 10.575 24,280 387.583 110.5751 186,8401 15.7681 133.5891 12,3401 64.672 5,768 31,989 2.112 1.600 2,340 4.160 117,254 16,368 2,579 1,525 1,000 4,160 90,369 126,8851 116,3681 12.5791 11.5251 ii.oool 6,215.609 {36.744 1280.8051 s￿98.060 TOTAL FUNDS 14,275.447 SB7.772 14.863.219 Page 31 continued...

wirroN LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 21. Net movement In funds, intluded in the above are as follows.. Incombn8 re50urces Resource5 expended Movement in lunds UnrestArted funds General Fund EcoHub 1.725,694 11.090.549) 10,6291 635.145 110,6291 1,72S,694 Restrlcted funds Capltal Fund EcoHub Actlve Communitle5-Actlve Wellbeln8 Socletv Blmiingham City Council- Erdin8ton NNS Care For Caréts- Erdlngton NNS Grant Momentum Prolett- Domestlc Abuse Birmlngham Clty Council- Erdlngton Baths WMCA Green Grants- Eco Hub Sharéd Prosperity Fund Commonwealth Games Le8acles So¢ial Enterprfse Hub- Social Economy Cluster Ener8y Redress Local Ener8y Advice Demonstrator ILEAD/Brum Ener8vI Preventlon & Communities- Mental Health Preveniion & Communltles- ACES 11,101,178) 624.516 1192.5871 125.8381 136,0601 1379.6081 13.304) 16,4001 121,3441 120.8401 1577.2061 1105,8701 113.5291 1217,7271 198.6661 114,1751 9,0001 1192.5871 125.8381 10,57S 24.280 46,635 403.888 3,304 8.000 23.684 2S.000 694.460 122,238 16.108 217.717 98.666 15,700 io,iJoo 1,600 2,340 4.160 117,254 16.368 2,S79 I,S25 I￿00 1,685.410 1,722,154 136.744 TOTAL FUNDS 3,411,104 12,823.3321 587.772 Cornpar¥tlv•s for mov•ment In lunds Net movement In funds Transfers between funds At 31,3.23 At 1,4,22 Unrestrlcted fund5 General Fund Major and Cycllcal Repairs Fund Disabillty Adaptations Fund Small Grants Fund Housing Development Fund Frxed Asset Fund EcoHub 1,505,634 365,800 10,000 5,000 700,OC 4,799,049 180,685 7,566.167 499,450 1899,4921 1,105,591 365,800 io,oJo 5,000 700,OTrJ 5,703,391 170,056 8,059,838 904,342 110,6291 488,821 Re5trfcted fund5 Capital Fund Ignite Asplration5 Europèan Social Fund EcoHub Actlve Communltle5-Actlve Wellbeln8 Soclety Commonwealth Game5 Le8acles Bimln8ham City Councll- Erdington NNS Care For Carers- ErdIn￿On NNS Grant Momentum Project- Domestlc Abuse 4,850 5,792,993 65,512 404.749 1186.5701 27,823 8,672 5,606,423 93,335 413,421 4,843 64,672 5.768 31,989 14.8431 64.672 5,768 31.989 6,263,255 142.7961 14.8501 6,215,609 TOTAL FUND5 13,829,442 446.025 14.275,447 Page 32 continued...

WIThON LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 zi. MOVEMENT IN FUNDS- contlnued Comparative net movement in fund5, included In the above are asfollows.. Incomln8 resourre5 Resources expended Movement In funds Unre5trfcted funds General Fund Eco Hub 1,868,757 11,369.3071 110,6291 499,450 110.6291 1,868.757 11.379,9361 488￿21 Re5trl£ted funds Capital Fund Ignlte Asplratlons European Soclal Fund EcoHub Actlve Communltle5- Actlve Wellbelng Societv Commonwealth Games LeBacles 81rminÉham City Council- Erdln8ton NNS Carè For Carefs- Erdlngton NNS Grant Commonwealth Games Le8acies Ki¢kst3rt Scheme Erdin8ton Baths- 8lrmin8ham Clty Councll Momentum Proje¢r- Domestlc Abuse 1186.5701 1445,8591 125.8381 146,2421 150,6241 1332,2751 I186￿70) 27.823 8,672 473,682 34,510 46,249 55,467 396,947 5.768 8,398 9.767 17,244 31,000 4,843 64.672 5,768 18.3981 19,7671 117,2441 li} 31.989 1,080,031 11,122.8281 142,796) TOTAL FUNDS 2 948,789 12,502.7641 446,025 Net movement in funds Transfers between fund5 PARENT CHARITY At 31.3.24 At 1.4.23 Unre5trlcted funds General Fund Malor and Cytlical Rep?Irs Fund Dlsability Adaptations Fund Small Grants Fund Houslng Oevelopment Fund Flxed A55et Fund Eco Hub 831.123 365.800 10.000 5,000 700.000 5,703.391 170,0 701,761 1258,6091 1,274,275 365.800 10.orM) SAIIJO 70Q.Ofy) ,J77,456 220.373 474,065 10,6291 7.785.370 691,132 215.456 8,691,958 Restrfrted funds Capital Fund 18nlte Aspiratlon5- European Soclal Fund EcoHub Actlve Communitle5-Actlve Wellbelng society Blmiln6bam City Councll- Erdington NNS Care For Carers- Erdington NNS Grant Momentum Project- Domestlc Abuse 8irmlngham City Councll Erdington Bath5 WMCA Greèn Grants- Eco Hub Shared Prosperity Fund Prevention & Comrnunities- Mental Health Preventlon & Communities- ACES 5.606,423 93.335 413,421 1192.5871 5,413J36 193,3351 125.8381 575 14,050 387,583 1575) 176.610) 15,768) 131,9891 12.3401 14.8391 64.672 5,768 31.989 2,112 2,340 8,999 90.369 li.0001 1.000 4,160 90.369 1.000 11,000) 6.215.608 ID2.092 1215,4561 5,898,060 TOTAL FUNDS 14.OIX).978 589,040 14.590.018 Page 33 continued...

WI￿oN, LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2023 21. MOVEMENT IN FUNDS- continued Net movement in funds, Included in the above aré as follows: Incomin8 resources Resourcès expended Movèment in funds Unrestrlcted funds General Fund Eco Hub IJ02.519 11.100,7581 10.6291 701,761 110.6291 1,802,519 R45tricted funds Capital Fund E¢oHub Actlve Communltles~ A¢iive Wellbein8 So¢lety Biimlngham Clty Councll- Erdlngton NNS Care For Carers- Erdin8ton NNS Grant Momentum Project- Domestlc Abuse Commonwealih Games Le8acies Blrfflln8ham Clty Councll- Erdlngton Baths WMCA Green Grants- Eco Hub Social Enterp¥ise Hub- Soclal Economy Cluster Energy Redress Shared Prosperlly Fund Local Energy Advlce Demon5tratoi ILEAOIBrum Energy) Preventlon & Communitles- Mental Health Prevèntlon & Communitle5- ACES {1,111.3871 691.132 1192.5871 125.8381 146,0601 1389,838) 13.3041 18.000) 112Z.238) 121.3441 116,0011 116.1081 1217.7271 1604.0911 198,6661 116.7001 1192.5871 125.B381 575 14.050 46.635 403,888 3,304 8.01)0 122.238 23.684 25.OlJO 16,108 217,727 694.460 98,666 15.700 10,OOD 8,999 90.369 li,￿0) 1.000 1,685,410 1,787,502 102,0921 TOTAL FUNDS 3A87,929 12,898,889) 589,040 Comparatlv•5 for movement In funds Net movement In funds Transfers bètween funds At 1.4.22 31.3.23 Unfestrlcted fund$ General Fund Major and Cyclical Repalrs Fund DisabllStyAdaptatlons Fund Small Grants Fund Houslng Development Fund Flxed Asset Fund Eco Hub L223,357 36SAOO 10,000 5.000 700.000 4,799.049 180.685 7,283.891 S07.258 1899.4921 831.123 365,800 10,000 5.000 700.000 5,703,391 170,056 7,78S,370 904,342 10.6291 496,629 Restrfcted lunds Capital Fund 18nlte Asplrations- European Social Fund Eco Hub Artive Communitles-Actlvè Wellbeing Society Commonwealth Games Le8acles Birrnin8ham Clty Councll Erdington NNS Care For Carer5- Erdln8ton NNS Grant Momentum Project- Domestic Abuse 4.850 5,792.993 65.512 404.749 {186,5701 27.823 8.672 S,606,423 93.335 413021 17) 14.8431 4,843 64.672 5,768 31.989 64.672 5,768 31,989 6,263.254 142,4961 14.8501 6,215.608 TOTAL FUNOS 13,547.145 453A33 14.000.978 Page 34 continued...

WI￿ON LODGE COMMUNITY A550CIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 21. MOVEMENT IN FUNDS- eontlnued Comparatlve net movement In funds, Included In the above are a5 follows: Incomin8 resource5 Rèsources expended Movement In funds Unrestrlcted funds General Fund Eco Hub 1.845.347 11,338,089) 110,6291 507,258 10.6291 1,845.347 11.348,718} 496,629 RestTrlited funds Capital Fund Commonwealth Games Le8acies 18nlte Asplratlons- European Soclal Fund EcoHub 81rmln8ham Clty Councll Erdin8ton NNS Care For Carers- Erdington NNS Grant Momentum Project- Domestl¢ Abuse Commonwealth Games Le8acles Klckstart Scheme Erdln8ton Baths- Blrmlnsham Clty Councll Actlve Communitles-Actlve Wellbein8 Soclety 1186,5701 150,6241 1445.8591 125,8381 1332.2751 1186.5701 4043 27.823 8,672 64,672 5.768 31,989 55.467 473,682 34,510 396,947 5,768 32,000 8,398 9,767 17.244 46.149 Iiii 18,39BI 19,7671 117,2441 46,2421 1,080.032 1.122.828) 142,7961 TOTAL FUNDS 2.925,379 Z,471.5461 453A31 Major and Cyellcal Repalrs Fund This fund relates to monies set aslde to f inance f uture planned malntenance of a revenue nature where It relates to major component5 i n social rented housi ng Includin8 the cleaning of UPVC surfaces, clearlng of ralnwater 8oods, palntin81treatln8 external doors and fences and painting railings and 8ates etc. Thls provislon a150 provide5 for an amount coverlng planned malor and cyclical repair costs for a perlod of 5 years from the balance sheet date. Dlsablllty Adaptatlon Fund This fund relates to monie5 set aside each year to provide for adaptation to be carried out in social rented dwellin85 to hel p tenants In need to be able to stay in their homes and achieve independent livin8. Small Grants Fund The fund was set up at the start of the re-development proces5 and Income was derived from advertlsing hoardings erected around development plots. The fund is being used to provide grants to fund projects for local groups. Housing Development Fund One of the main objectives of the charlty is 'to provide social housing for the persons in necessitous circumstances upon terms appropriate to their means,. To ensure furtherance of this objective, Witton Lodge Community Association is committed to the development of further housing stock and has designated funds for part financing this ongoing development programme. Page 35 continued.

WIThON LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - tontinued FOR THE YEAR ENDED 31 MARCH 2023 21. MOVEMENT IN FUNDS-continued Fixed Asset Fund The Charity recognises that its tangible fixed assets are used operationally, and their disposal would adversely impact on its ability to deliver its aims. The fixed asset fund has been established to ensure that funds. both restricted and designated, exist within the charity at any point in time which equate to the net book value of the fixed assets of the charity (less any outstanding associated debt). The fund has been establlshed as follows.. At 31 March 2024 Tangible Fixed Assets- net book value Associated debt outstandlng Capital Fund Eco Hub- net book value 13,482,851 11,283,6031 15,413,836) 1607,9561 Fixed Asset Fund 6,ITI,456 Eco Hub The National Lottery, Reaching Communities Buildlngs Grant - Funds land and bulldln8s projects that help people and communities most In need, Capltal Fund This fund relates to capital grants received whlch were used to purchase land and buildlngs. The depreciation on the grant funded element of land and buildin8s is expended through restricted funds to reduce the capital fund over the life of the assets. 18nlte Asplratlons- European Soclal Fund Supportin8 resident5129+1 across North and East Birmingham into training, education and employment. Delivering wrap-around services includlng careers IAG, housing SU￿erieS, beneflts advice, wellbein8 interventions and numeracy/literacy/digital ski Ils etc to help overcome barriers and achieve their aspirations. Programme supports long-temi unemployed, residents wlth disablllties including mental health Issues, women. sin8le parents. S0+ and BAME communitles. Actlve Communitie5- The Active Wellbelng Soclety The Active Wellbeing Society Ltd IActive Communities) a charitable communlty benefit society has received lottery fundln8 from Sport England to invest in selected grassroots prolects that focus intensively on a specific local area. The core purpose of the investment is to deliver projects that make it easier for people in these area5 to access sport and physical artivity. Blrmlngham Clty Couftcll- Erdlngton NNS The delivery of Nei8hbourhood Network Scheme supports the Council's prlority of movlng from a crisls response to prevention. Adult Social Care's Vision120201 is to enable citizens to live independently within their own homes and communities. Witton Lodge Community Association and Compass Support are working in partnership to support individuals, local organi5ations, and community 8roups to develop and deliver activities and services which boost the mental, physical and social wellbeing individuals. The project supports older adults150+1 and younger citizens with a long-terrn disability and learning difficultie5118-491 through fundin8. networkin8 and capacity buildin8 in the Erdin8ton Constituency. Care For Carers- Erdin8ton NNS Grant Carers often feel the challenges of having very little support due to their roles, financial pressure and lack of time for themselves. The Erdington Neighbourhood Network Scheme provide5 funding to the Care for Carers Group which helps carers to feel more supported, increase their social participation and to rnaximise their income. Page 36 continued...

wirroN LODGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 Momentum Prolett- Domestic Abuse Part 4 of the Domestic Abuse Act 2021 places a new duty on local authorities to ensure that all victims of domestic abuse have access to the right support within safe accommodation when they need it. WLCA has been commissioned to provide Momentum: wrap-around support for Survivors of domestic abuse including counsellin8, housing support, and financial support around benefits and debt in the Erdington constituencv. Commonwealth Games Legacles The Commonwealth Games Legacies are f unded from external ring-fenced grant funding to provlde a Job5 and Skllls Hub in deprived localitie5 run by community board5 and resident governance. This provision of end-to-end support to Birmingham residents who are Not in Employment, Education or Training INEETI Is geared to move them closer to or into the labour market, education or trainin8, This Hub builds on Jobs Seekers Allowance support and connecting cornmunltles within Blrmingham Clty. Kl¢k5tart Scheme Secretary of State for Work and Pensions IDWPI provlded grdnt fundlng to Create jobs for young people at rlsk of lon8-term unemployment. The grant helped to provide six months of paid placements for young people, Includin8 employability support to develop their work skills and to help them find future employment. Birmlngham Clty Councll - Erdlngton Bath5 Witton Lodge Community Association have secured funding from West Midlands Combined Authority to ref urbish the former Erdin8ton Baths as a Communlty and Enterprise Hub for the benefit of the local community and busi nesses. The Hub will provide small-5cale, affordable working and meeting space for local SMES, individuals and residents group5, complemented by 5peclalist advlsors to support business start-ups. A range of well-being services and cultural activitle5 for the local community will also be provided. WMCA Green Grants- Eco Hub Our project is based at Witton Lake5 Park, Wyrley Birch a￿a of the Stockland Green ward in Blrrningham. Wltton Lakes Park consists of two lakes, woodlands, open 8ra55land and wild-flower meadows. Many of the hou5ehold5 in Wyrley Birch are classified a5 hard pressed with high levels of deprivation. The Eco Hub Facility is surrounded by underused space which we wish to develop through this funding which will focu5 On: Unused l underused area5 of development Promotion of biodlversity in the nelghborhood Improved accessibility Social Enterprlse Hub- Soclal Economy Cluster The project supports social enterprises and soclal entrepreneurs in North Birmingham (Erdlngton, Perry Barr and Sutton Coldfieldl and produce an 'Action for Growth, plan that describes the actions needed to create a thrivlng local social economy. Local Energy Advice Dernonstrator Prolert ILEADIBRUM) The Local Energy Advice Demonstrator Project will provide energy advice and guidance to households within North/West Birmingham. The project will form a part of a 'te5t and leam, approach to explore the effectiveness of different method5 of in- person advice, and better undetstand the advice requirements of different consumer 8roups. Shared Prosperity Fund The Shared Prosperity Fund is a government granL administered throu8h West Midland5 Combined Authority and Birmingham City Council. As an anchor or8ani5ation in North Birmingham, Witton Lod8e Community As50clation was given the Brant to build community capacity, develop local infrastructure and engage the community. Page 37 continued..

WITTON LOOGE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 MARCH 2024 Energy Savings Trust- Energy Redress The Redress Scheme provide5 funding to charities in England, Scotland and Wales who support energy consumers in vulnerable situations. Voluntary payments received from energy companies following enforcement or compliance activity by Ofgem, are distributed to charities to redress the harm caused to energy consumers. This grant was awarded to provide'cost of living supporv in North 8irmin8ham. Preventlon & Communltles Mental Health The project is funded through Birmingham City Council via the Prevention and Communities fundin8. The Birmingham Community Action Network IB'.CANI will deliver a welfare benefit income maximisation service to 121JO people per year over the age of 18 years in Birmingham. The project Birmingham will oversee this grant on behalf of B..CAN partnership. Prevention & Communltles Actlve Communities & Envlronmental Spaces (ACES) Active Communities and Environmental Spaces IACESI project will connect and support at least 200 residents through community-based services l activities that meet practical, social and emotional needs of residents and affect their health and well-being. It indudes ¢onneding people to statutory, voluntsry and publlc seNices in the most deprived areas of the Erdington Constituency especially wards Ilke Kingstanding. Stockland Green, Erdington and surroundlng area5. Improvln8 A¢cess to Learnln8 DlsabSllties Health Cheeks The Blmiin8ham and Solihull Integrated Care System ha5 funded the Improvlng Access to Learnln8 Disabilltles Health Checks Project with an aim to carry out a number of en8a8ement events withln the learning dlsabilities communlty settings, wlth patients, citizens, famS1ies and carer5 to understand any barriers to accessing the annual health checks for patients 14+ years, with an aim to overcome these barriers to ensure greater uptake of the health checks within primary care. General Fund The Trustees have set a pollcy to hold in general funds an amount which will cover 6 months expenditure. Such time period is considered reasonable to enable the trustees to address any unforeseen issues which might arise wlthout damaging the ability of the charity to continue to deliver Its principal objectives. The amount carried forward at 31 March 2024 is based on 6 months bud8eted costs for 2024-25. 22. EMPLOYEE BENEFIT OBLIGATIONS The group contrfbutes to a defined contribution pension Scheme on behalf of Its employees. The assets of the fund are held separately from those of the 8roup In an independently administered fund. The pension costs charged represents the contribution5 payable by the group to the fund and amounted to £38.09712023.' E37,3881. Contrlbutions totalling £6,52112023: £5.8761 were payable to the fund at the balance sheet date and are Included in creditors. RELATED PARTY 015CLOSURE5 The charitable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 The Financial Reportin8 Standard applicable in the UK and Republic of Ireland,, not to disclose related party transactions with wholly owned subsidiaries within the group. Board members include trustees nominated by Birmingham City Council. Although the Association is independent of the City Council, the two or8anisations work closely with each other for the benefit of the designated area. Some Board Members hold tenancy agreements with the Association on normal terms and cannot use their p051tion to their advantage. The tot31 of rent charged to the Tenant Board members was £6,785 {2023= £6.3491. There are no arrears on those tenancies at the year*nd12023'. £nil). Page 38