Reglstered number: 03364165
Charity number: 1063842
Action for Borstal Community Project
(A company limited by guarantee)
Unaudlted
Trustees. report and financial statements
for the year ended 31 March 2025

Contents
Page
Reference and adminlstrative detsils of the Charity, its Trustses and advisers
Trustees, report
Independent examinerfs report
Slatement of flnancial activities
Balance sheet
Notes to the financlal statements
8-17
Reference and administraliva details of the Charity, its Trustses and advisers for the yoar ended 31
March 2025
Trustees
S A Tranter, Chair A G Kew
C Mccann (resigned 15 March 2023) E M Mcveigh
L Beckett (8ppointed 20 December 2022)
Company reglstered number
03364165
Charity registered number
1063842
Registered office
13 & 14 Mercury Close
Borstal Rochester Kent
ME1 3AT
Accountants
Ant Accounting, Innovation Centre Medway, Maidstone Road, Chalham, MES 9FD
Bankers
CAF Bank Limlted 25 Kings Hill Avenue Kings Hill
West Malling Kent
ME19 4JQ
Independent Examlner
lan Bhola
Ant Accounting, Innovation Centre Medway, Maidston8 Road

Trustees. report
for the year ended 31 March 2026
The Trustees present their annual report togeiher with Ihe financial statements of the Charity for the year from
1 Aprll 2024 to 31 March 2025. The Annual report serrfes the purposes of both a Trustees, report and a
Directors, report under company law. The Trustees confirm that the Annual report and financial statements of
the Charity comply with the current statutory requirements. the requirements of the Charity's goveming
document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Repu￿1¢ of Ireland (FRS102) (effectlve 1 January 2019).
Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report
required of medium and large companies under the Companles Act 2006 (strateglc Report and
Directors, Report) Regulations 2013 has been omitted.
Objectlves and actlvltles
a. Pollcies and objectives
The objects of the Charity are the advancement of educatlon, the preservation and prolectlon of health, the
relief of poverty, sickness and distress 8nd the provision of support for Ihe benefrt of local children, parents and
other residents of Borstal and Rochester, Kent.
The Trustees confirm that they have refeffed to the guidance contained in the Charity Commission's
gener81 guidance published by the Charity Commission relating to public tonefrt, including the guidance 'Public
beneflt: running a charity (PB2)' when reviewing the Charity's aims and objectives and in planning future
aGtiviti8s for the year.
b. Volunteers
The trustees volunteered according to thelr skllls and tlme, helplng wllh provldlng advlce and some practlcal
help on sile, such as fittinglinst81ling items and minor repairs.
Achievefflents and performance
Results for the year
The Charity has received income during the financial year of £102,705 (2024: £73,236), whilst
incurring expenditure totalling to £108.059 (2024.. £80,763), This led to total reserves decreasing from
£9.876 to £4,522. Of this £90 (2024.. £5,444) is the Ch8rity's unresIrf￿ed reseprfes. with £4,432 {2024'. £4,432)
being held as restricted funds at the Balance sheet date.
b. Revlew of actlvltles
Various small events outside of normal V￿rkIng hours were arranged to improve engagement with parenls and
children.
The core income and expenditur8 is fairly reliable and pr8dictable, so holding high reserves should
not be necessary. However, the Trustees believe a comfortable level at the current time would be £40,000-
something the Charity is not quite achieving. It has been e￿remelY difficuh to increase income during the past
year, but as 2024125 progresses they hope to begin increasing the level of reserves up to £40,000, before
embarking on any significant new additional expenditure. The Trnstees continue to explore potenti81 new
sources of funding to improve reseNes and help future developments.
The Trustees, staff and children are also very grateful to MHS homes for thelr ongoing maintenance
of the building and extemal facilities.

Trustees, report Icontinued)
for the year ended 31 March 2025
Financial review
a. Going concem
After m8king appropriate enquiries, thè Trustees still have a reasonable expectation that the Charity has
adequate resources to continue in operational existence for the foreseeable fL5ture. For this reason, they
continue to adopt the going concem basis in preparing the financial statements. Further details regarding the
adoption of the going concem basis can be found in the acGounting policies.
b. Res•rv•8 policy
The Trustees have considered the level of reserves they need to hold to enable them to meet thelr charltable
objectives. The TTustees are continu811y reviewing the services provided and the funding they are receiving.
The core Income £nd expendlture Is falrly reliable and predictable, 50 holding high reserves should
not be necessary. However, the Trustees believe a comfortable level at the current time would be £40,000 -
something the Charlty Is not quite achieving. It has been extremely difficult to increase Income during the past
year, but as 2025 progresses they hope to begin increasing the level of reserves up to £40,000, before
embarkino on any significant new additional expenditure. The Trustees continue to explore potential new
sources of funding to improve reserves and help future developments.
Structuroty gov•manco and management
. Conslltutlon
Action for Borst81 Communhy Project Is registered as a chartiable cA>mpany Ilmlted by guarantee and was set
up by a Memorandum of Association dated 1 May 1997.
The Charity is constituted under a Memorandum of Assoclatlon and Is a registered charity, number 1063842.
b. Methods of appointment or election of Trustees
The management of the Charity is the responslbility of the Trustees who are elected and co opted under the
tenns of the Articles of Association.
c. Enquiries
Any enquiries concerning the Charrty should be addressed to the prlnclpal office at 13 & 14 Mercury
Close. Borstal, Rochester, Kent, ME13AT.
d. Financial risk management
The Trustees have assessed the major risks to which the Charlty is exposed and are satisfied that systems and
procedures are in place to mitigate exposure to the major risks.
Plans for future periods
The Trustees hope to secure further funding and build reseFves to ensure the vital work of the project
continues. This includes new grants and section 106 contributions from local developments.

Trustees. report (continued)
for the year ended 31 March 2025
Information on fundraising practices
The Charity has not undertaken any significani fundraising activities during the financial year however, the Pre-
school held a few small events to help finance materials for the children.
Statement of Trustees. responsibilities
The Truste8s (vtho are also the Directors of the Charity for the purposes of company law) are responsible for
preparing the Trustees, report and the financial statements in accordance wrth applicable law and
Unrted Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company
law, the Trustees must nol approve Ihe financial staternents unless they are salisfied thal they give 8 true and
fair view of the state of affairs of the Charfty and of Its income and application of resources. including its
Income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
select sultable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102).,
make judgements and accounting estimates that are reasonable and prudent:
state whether appllcable UK Accounting Standanls (FRS 102) have been followed, subject to
any material departures dlsclosed and explained in the flnanclal statements;
prepare the financial statements on the going concern basis unless it is inappropriate io
presume th8t the Charity will contlnue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and disclose wlth reasonabl8 accuracy at any time the financlal position of the
Charity and enable them to ensure that the financial statements comply wlth Ihe Companies Acl 2006. They
are also responsible for safeguarding the assets of the Charity and hence for taklng reasonable steps for the
p￿VentiOn and detection of fraud and other irregularities.
Approved by oNler of the members of the 808rd of TNstees and sioned on thelr b8half by.,
8 A Tranter Trustee Date:

Independent examiners report for the year ended 31 March 2025
Independent examinerfs report to the Trustees of Action for Borstal Community Projecl (Yhe Charity)
I report to the Charity Trustees on my examlnatlon of the accounts of the Charity for the year ended 31 March
2025
Responsibilitios and basis of report
As the Trustees of the Charity (and Its Dlreciors for the purposes of company law) you are responsible for the
preparation of the accounis in accordance with the reqU1￿MentS of the Companies Aci 2006 (Ihe 2006 Act'>.
Having satisfied myself that the accounts of the Charity 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 the Charity's
accounts carrled out under sectlon 145 of the Charlties Ad 2011 {'the 2011 Act?. In carrylno out my
exarnination I have followed the Directions given by the Ch8rity Cornmission under section 145(5)(b) of the
Independent èxaminefs statement
I have completed my examination. l Conftmi that no Matte￿ have come to my attenlion in connection with the
examination giving me cause to believe..
accounting reconls were not kept in respect of the Charity as required by section 386 of the 2006 Act. or
the accounts do not accord wlth those reco￿*s. or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
8ny requirement that the accounts give a Irue and fairf view which is not a matter considered as part of an
Independent examination- or
the accounts have not been prepared In accor(18nce with the methods 8nd princlples of the
Statement of Recommended Practice for accountlng and ￿Frfjrt1ng by charities lapplicable to chadtles
preparing their accounts in accorrlance with the Financial Reporting Standard appllcable in the UK and
Republic of Ireland (FRS 102)].
I have no concems and have come across no other rnatters in connectlon wlth the examination to
which attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Signed:
Ian Bhola
Ant Accountlng Ltd, Innovatlon Centre Medway, Maldstone Rd, Chatham. Kent. ME5 9FD
Dated:
/of Sh/0

Statement of financial activities (incorporating income and éxpenditure account) for the year énded 31
March 2025
Restricted
funds 2026
Unrestricted Total funds Tolal funds
funds 2025
2025
2024
Note
Income from:
Donations and legacies
101,452
101,452
71.191
Charitable aciivlties
Investments
1,148
106
1,148
105
1,855
190
Total income
102,705
102,705
73,236
Expenditure on:
Charitable activities
108,059
108,069
80,103
Total expenditure
108.059
108,059
80,103
Net movement In funds
16,354)
16,354
(6.867)
Reconcillatlon of funds:
Total funds brought forward
4,432
9.876
15,364)
16.743
{6,867>
Net movement in funds
(6,364
Total funds carried fO￿ard
4,432
90
4,522
9,876
The Statement of financial activities Includes all gains and losses recognised in the year.
The notes on pages 8 to 17 fonn part of these financial st8ternents.

Registered number: 03364165
Balance sheet
as at 31 March 2025
2026
2024
Note
Fixèd assèts
Tangible 8ssets
Current assets
10
1,S27
1,107
Debtors
170
176
Cash at bank arKI in hand
6.849
9,923
6,019
10,099
Credltors: amounls falling due withln one year
12
(1,614
(1.330)
Net current assets
4,SOS
8,769
Tolal net assets
6,032
9,876
Charlty funds
Restrlcted funds
Unrestricted funds
13
13
4,432
90
4432
5.444
Total funds
4,522
9,876
The Charity was entitled to exemption from audbt under section 477 of the Companies Act 2006.
The members have not required the companyto obtain an audit for the year In questlon In
accordance wlth sectlon 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements hav8 been prepared in accordance with the provisions applicable to entities subject
to the srnall companies regime.
The financial statements were approved and authorised for issue by Ihe Trustees and signed on their behalf
S A Tranter Trusiee Date:
The notes on pages 8 to 17 fonTt part of Ih6se financial statements.

Notes to the financial statements for the year ended 31 March 2026
General inforn)allon
Action for Borstal is a company limited by guarantee and is incorporated in England & Wales
with the registration number 03364165. The address of the registered office Ss 13 & 14 Mercury
Close, Borstal, Rochester, Kent, ME1 3AT.
Accounting policies
2.1 Basis of preparation of financial s&￿eMentS
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) -
Accounting 8nd ReFx)rting by Ch8rities: St8tement of Recommended Practice applicable to
charlties preparing their accounts In accordance with the Financial Reporting Standard applicable
inthe UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies
Action for Borstal Community Project meets the definition of a public benefit entity under FRS
102. Assets and liabilities a￿ initially recognised at historical cost or transaction value unless
Olherwise *ated in the relevant accounling FM)Iicy.
The financial statements are prepared on a going concem basis under the historical cost
convention, modified io include certain iiems ai fair value. The financial statements are
pr8s8nted in sleding, which is the functional Cu￿encY of the Charity and rounded to the nearest
2,2 Going concern
The Trustees assess whether the use of golng concern is appropriate i,e. whether there
are any material uncertainties related to events or conditions that may Gast significant doubt on
the ability oflhe Charity to continue as 8 going concem. The TNslees make this
assessmenl In respect of a perlod of at least one year from the date of authorisation for Issue of
the financial statements and have concluded that the Charity has adequate ￿sOUrceS lo continue
in operational existence for the foreseeable future and there are no material uncertainties about
the Charity's ability to contlnue as a going concem, thus they continue to 8dopl the going concern
b8sls of accountlng In preparlng the fln8nd81 statements.
2.3 Income
All inGome is recognised once the Charity has entlllement to the income, it is probable
that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of finanGial activities on a receivable basis. The
b818nce of income recelved for specific purposes but not expended during the perlod is shown In
the relevantfunds on the Balance sheet. Where income is received in advance of
entitlement of receipt. its recognition is defer￿ and included in creditors as deferred
income. Where entitlement occurs before income is received. the income is accrued.
On receipt. donated professional se￿iceS and facillties are recognised on Ihe basis of the value
of the gift to the Charity which is the amounl It would have been willing to pay to obtain
services or facilities of equivalent economic benefit on the open market: a corresponding
amount is then recognlsed In expenditure in the period of receipt.
Income tax recoverable in re18tion to donaiion5 received under Gift Ai(1 or deeds of
covenant Is recognised at the time of the donation.

Notes to the financial statements for the year ended 31 March 2026
Accounting policies (continued)
2.4 Expenditure
Expenditure is recognised once there is a leg81 or constructive obligation to transfer economic
benefit lo a Ihird party, it is probable that a transfer of economic benefits wlll be required In
settlement and the amount of the obligation can be measured reliably.
Expenditure on charitable activities is incurred on directly undertaking the activities which further
the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.6 Interest receivable
Interest on funds held on deposit is Included when receivable and the amount can be
measured reliably by the Charity; this is normally upon notification of the interest paid or
payable by the instttution with whom the funds are deposited.
2.6 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 corporalion tax
purposes. Accordingly, the Charity is potentially exempt from taxation in respect of
income or c8Pital gains received within categories covered by Chapter 3 Part 11 of the
Cory)oration Tax Act 2010 or Section 258 of the Taxatlon of Chargeable Gains Act 1992, to
the extent that such income or gains are applied exclusively to charitable purposes.
2.7 Tangible fixed assets and depreciatlon
Tanglble fixed assets are initially recognised at cost. After recognition, under the cost model,
tangible fixed assets are measured at cost less accumulated deprecÉation and any accumulated
impairment losses. All costs incurred to bring a tangible fixed asset into its intended W￿rkIng
condition should be included in the measurement of cost,
At each reporting date the Charity assesses whether there is any indication of Impaiment. If such
indication exists, the recoverable amount of the asset is delermined to be the higher of its fair
valu8 less costs to sell and rts value in use. An impairment loss is recognised where the carylng
amount exceeds the recoverable amount.
Dèpreciation is ch8rged so as to 8IIoc8te the cost of tangible fix8d assets less their residual value
over their estimated useful lives, using the stralght-line method.
Office equipment
20% straight Ilne
2.8 Debtors
Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the
amount prepaid.
2.9 Cash at bank and In hand
Cash at bank and in hand includes cash and short-temi highly liquid investments a short
maturity of three months or less from the date of acquisition or opening of the deposlt or similar
account,

Notes to the financial statements for the year ended 31 March 2025
Accounting policies (continued)
2.10 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a resull of a
past event, it is probable that a transfer of economic benefit will be required in settlement, and
the amount of the settlement can be esiirnated reliably.
Liabillties are recognised al the amounl that the Charity anticipates it will pay to settle the debt or
the amount It has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the oblig8tion.
Where the effect of the time value of money is material, the provision is based on the present
value of those amounts, dlscounted at the pre-tax discount rate that reflects the risks specific to
the liabiltty. The unwinding of the discount is recoonised in the Statement of financial activities as
a finance cost.
2.11 Flnancial instruments
The Charity only has financial assets and financlal liabilities of a kind that qualify as basic
financi81 instrurnents. 8asic financial instruments are initially ￿CogniSed at transaction value and
subsequently measured at their settlement value.
2.12 Pensiong
The Charity operates a defined contribution pension scheme and the pension charge represent5
the amounts payable by the Charity to the fund in respect of the year.
2.13 Fund accountlng
General funds 8re unrestricted funds whlch are available for use at the discretion of the Trustees
In furtherance of the general objectives of the Charity and which have not been designated for
other purposes.
Restricted funds are funds which are to be used in accordance with specific Trstrictions imposed
by donors or which h8ve been raised by the Charity for particular purposes. The costs of raising
and admlnisterino such funds are charged agalnst the speclfic fund. The alrn and use of each
restrlcted fund is set out In the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Critical accounting estimates and areag of judgemenl
Estimates and judgements are continually evaluated and are based on historical experience
and otherfactors, including expectations of future events that are believed to be
reasonable under the circumslances. The Charlty does not currenlly have any signific4nt
accounting estimates or areas of judgement.

Notes to the financial statements
for the year ended 31 March 2025
Income from donations and legacies
Restricted Unrestricle
Total
funds
d funds 2025
2025
funds
2025£
Total funds
2024
Donations
17,634
17,634
19.097
Govemment grants
83,818
83,818
52,094
101,452
101,462
71,191
Incom• from charitable actlvfties
Unrestricte
Total
d funds 2025
funds 2025
Total funds
2024
Fees recelvable
1,148
1,855
Investment income
Unrestricte
Total
d funds 2025
funds 2025
Tot81 funds
2024
Bank interest receivable
105
105
190

Notes to the financial statements
for the year ended 31 March 2025
Analysis of expenditure by activities
Direct
costs
2025
Support
costs
2025
Totsl Tolal funds
funds
2024
2025
Charitable adivities
105,416
2,643
108.069
80,103
Analysis of direct cosls
Total
Total
funds
2025
funds
2024
Staff costs
Depreciation
Rent and rates
Heat and light
Telephone and intemet
Insurances
Bank charges
Sundry expenses
Equipment
Decorating costs
78.617
100
16,834
3,798
696
687
60
1,316
48,988
100
17,488
2,857
98Q
591
60
1.055
5791
106 416
77,911

Notss to the financial statements for the year ended 31 March 2026
Analysis of expenditure by activities Icontinued)
Analysis of direct costs (continued)
The decorating costs of £200 (2024". £200) relale to re*ricted expenditure in the year. All remaining
dired costs expenditure in 2025 are from unrestricted funds.
Analysis of support costs
As restated
Total
Total
funds
2026
funds
2024
Independent examlners fees
Payroll fees
Consuttancy fees
Professional support costs
1,500
900
1,143
1.292
2,643
2,192
All of the support costs, in both 2024 and 2025, were from
unrestricted funds.
Staff costs
2025
2024
Wages and salaries
Social securlty costs
Pension costs
73,756
3,361
673
48,594
74,429
48,958
The average number of persons employed by the Charity dudng the year was as foll0v￿..
2026
No.
12
2024
No.
12
No employee received remuneratlon amounting to more than £60.000 in either year.
Total remuneration and benefit5 received by key management personnel. including employerfs
national insurance contributions. amounted to £8,118 (2024: £6,118).

Notes to the financial statements for the year ended 31 March 2026
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).
10. Tangible fixed assets
Office
•quipment
Cost or valuation
At 1 April 2024
Additions
At 31 March 2025
Depreciation
Al 1 April 2024
Charge for the year
At 31 Marth 2025
Not book value
At 31 March 2025
14,646
520
16.166
13,639
100
1,527
1,142
At 31 March 2024
q l. Debtors
2025
2024
Due wlthin one year
Other debtors
Prepayments and accrued income
170
110
66
176
170
12. Credltors
2026
2024
Due within one year
Other Creditors
614
430
614
430

Notes to the financial statements for the year ended 31 March 2025
12. Credltors: Amounts falling due within one year
2025
2024
Accruals and deferred income
900
900
13. statement of funds
Statement of funds - current year
Balance at
31 March
Balance at
Aprll 2024
Income
Expenditure
2026
Unre8trlcted funds
Gener81 funds
102,705
1108.059)
90
Restricted funds
Pre-school decoratlng fund
4432
4.432
Total of funds
9,876
104,727
1108,059)
4,522
Restricted funds
Pre-school decoratlng furKI - this funding was recelved from the Co-op to enable the Charity
to undertake redecoratlon arKI renovation works at the Pre-school.

Notes to the financial statements for the year ended 31 March 2026
13. Stafrment of funds
(conlinued
Statement of funds - prlor year
Balance at
31 March
Balance at
Transfers
1 April
2023
Income Expenditu
inlout
2024
Unrestricted funds
General funds
Restricted Funds
Total Funds
12,311
4,432
16,743
73,236
(80,103)
4,432
9,876
73,236
80,103

Notes to the financial statements for the year ended 31 March 2025
14. Analysis of net assets between funds
Restricted Unrestricled
funds 2025 funds 2025
Total
funds
2025
Tangible Fixed Assets
Current Assets
Creditors due within one year
Tot81
1,527
77
(1,514)
90
1.527
6,019
4,432
4,432
Restricted Unrestricted
funds 2024 funds 2024
Total
funds
2024
Tangible Fixed Assets
Current Assets
Creditors due within one year
Total
1,107
5,667
(1 ,330)
5,444
1,107
10.099
(1,330)
4,432
4,432
15. Pénslon commltmonts
The Charity operales a defined contrfbutlon penslon scheme. The a&￿15 of the scheme are held
separately from those of the Charity In an independenlly administered fund. The pension cost ch8rge
represents contrlbutions payable by the Charity to the fund and amounted to £673 (2024 - £364). There was
£nil outstanding at the Balance sheet date (2024 - £68).
16. Mambers, Ilability
Each member of the Charity undertakes to conlribute to the assets of the Ch8rlly in the event of It being
wound up while helshe Is a member, or V*llthin one year after helshe ceases to be a member, such amount as
may be required, not exceedlng £10 for the debts and liabilities Gontracted before helshe cease5 to be a
member.
17. Related party transactions
The Charity has not entered into any ￿lated party transactions during the financlal year (2024.. £NII) and
Ihere are no amounts outstanding with any related parties at the Balance sheet date (2024- £Nil).