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2025-03-31-accounts

Charity registration number 1071727 (England and Wales) Company registration number 03514910

BASE 25

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

BASE 25

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees L J Beeson
T Codner
K A Evans
K Kanda
R Stokes
C D Jones
S L Linden
J A Francis (Appointed 1 April 2024)
A B Jarvis (Resigned 19 December
2024)
B Hanna (Resigned 1 October 2025)
Secretary A B Jarvis
Charity number (England and Wales) 1071727
Company number 03514910
Registered office 29-31 Temple Street
Wolverhampton
WV2 4AN
Auditor Xeinadin Audit Limited
Cabourn House
Station Street
Bingham
Nottinghamshire
NG13 8AQ

BASE 25

CONTENTS

Page
Trustees' report 1 - 6
Statement of trustees' responsibilities 7
Independent auditor's report 8 - 10
Statement of financial activities 11 - 12
Balance sheet 13
Statement of cash flows 14
Notes to the financial statements 15 - 29

BASE 25

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees are pleased to present their report together with the financial statements of the organisation for the year ended 31 March 2025 which have been prepared to meet and fulfil the requirements of the Companies Act.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

Base 25 was founded in 1998, originally a predominantly young person-centred charity, that provides services, programmes and projects aimed at improving the lives of young people and their families. The charity has grown in both scope and size over the years our move to Temple Street in 2021 reflecting the increased scope and demand for our services.

We seek to work with young people up to the age of 25 and their families in a “holistic” way, meaning that we work with the whole person and do not treat people as a series of issues or problems. A key theme that runs through our work is confidence building; enabling young people and families to gain self-esteem.

We aim to empower young people and families by responding directly to their needs, giving them the skills to identify pathways for making positive changes in their lives and giving them the tools to do it. Offering bespoke and reactive services that respond to the changing needs of our clients. Rather than feeling threatened by change, we embrace it as a fundamental part of our work with young people and families.

As a charity and a non-statutory organisation, we are well placed to be responsive and innovative, and we have received many accolades for our work. Examples of innovations that have been developed directly from our work with young people and families include our work with young people who have additional needs, our work with those suffering through exposure to domestic violence, and our work with young people and families around harmful sexual behaviours.

We have a key role in training and developing work with volunteers and with students on placement as well as training other professionals who work with young people and families. In the same way that our work with our clients aims to be innovative and responsive, our work with partner organisations such as local secondary schools is needs-led, and programmes are developed over a period of time leading us to be, in many cases, trusted copartners and collaborators rather than simply preferred suppliers.

Our experience and breadth of knowledge gained over many years have led us to be a key stakeholder in developing city-wide strategy in relation to services for young people and families. We regularly participate in forums to share best practices and formulate city-wide and sub-regional strategies.

Base 25 runs a range of specialised programmes both in its venue in the centre of Wolverhampton as well as in the venues of partner organisations. These range from individual one-to-one services such as counselling based on referral of the needs of individuals; to small group work and theme-based peer education programmes, to larger scale educational programmes for young people and families, as well as training programmes for fellow professionals working with young people and families.

Due to the innovative nature of our work, which has given us a reputation for working in a groundbreaking way around themes that many other organisations find difficult. Such themes include relationships, depression, bullying, family upheaval, grief, domestic violence, gender and sexual orientation and harmful sexual behaviours as well as social issues such as gun and knife crime.

Programmes are developed in response to the needs of young people and families, tested out, evaluated and constantly reviewed in order that we can best meet their changing needs.

The trustees have had due regard to guidance issued by the Charity Commission on public benefit in deciding what activities our organisation should undertake.

BASE 25

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Services

Mi Choice

During 2019–20 the local authority Wolverhampton CCG and Head Start jointly tendered to commission a new Emotional Health and Wellbeing Service for young people and families aged 3 to 25. Across Wolverhampton, Base 25 have been successful in securing this contract, which has a total value over the period of the contract of just short of £1,000,000. Since having to adapt during COVID, several changes had to be made to the service which have now become part of our core offer, including green space appointments, virtual appointments and telephone support. But throughout COVID and beyond, we have maintained and increased our contact with young people and their families. Furthermore, through additional funding from Wolverhampton CCG (now The Black Country ICB), we have been able to invest in the Lamplight system, which has been successfully implemented and used to collect and monitor data which will be utilised across all aspects of Base 25 delivery.

The additional funding enabled a number of pilots to be undertaken which has enabled us to expand our delivery profile; this pilot included:

• A weekly club that young people are invited to attend when we receive their referral. This can be both an entry and an exit route to the service delivering sessions focused on the main presenting issues we see come through at the time and more generalised wellbeing work drawing on the Five Ways to Wellbeing. Potential to do a mirror club with the parents/carers whilst their child is attending their club to provide an opportunity for the parents to participate in the process and have some peer support.

• Group work – Interventions delivered in a group setting with topics determined by presenting needs from referrals received.

• Blended programmes of work – a combining of group work and 121 sessions.

• Parent-led CBT – This is a brief psychological intervention in which parents and carers are supported in applying cognitive behavioural therapy (CBT) principles in their child’s day-to-day life, which can lead to good outcomes for child anxiety in ages 6–12. This is achieved through 2 or 3 face-to-face appointments, which are followed up with review phone calls, with the final call focused on planning for maintaining their progress.

• Small parent and child groups for five and six-year-olds – When we have a number of children aged 5 & 6 presenting with anxiety, we will seek to bring them together in small groups with their parents to do low-level anxiety work that is activity-based and playful in nature.

RHSB

Our Reducing Harmful Sexualised Behaviour programme has continued to develop. Building a reputation for itself both locally and regionally with referral rates increasing month on month.

Behavioural Management

The behavioural management service continues to grow. As in previous years this growth is predominantly through spot purchase arrangements but the service is working in conjunction with our Mi choice service and the number of referrals coming through the single point of access that are more appropriate for behavioural management than the Mi choice service continues to grow. There is a clear need to expand this service and one potential emerging area for growth would be around positive role models for young male clients. The service coordinator is currently exploring options to further incorporate positive role models into the delivery of the project.

Empower & Safe

Both Safe (Safe is focused on young people affected by domestic violence) and Empower (Empower has a focus on young people affected by any form of exploitation) are now managed by the same coordinator and moving forward we are set to amalgamate these two services. This is an evidenced-based decision, we are now in a position where we can analyse our data and it is now clear that the young people in both service areas share the same risk factors. It is interesting that both services have been running for approximately 10 years and the gender balance continues to level out across both services which is a stark difference to when both services started with Empower being 100% female referrals and Safe being 100% male. The new team members are now on a 60/40 split respectively but we would imagine this will level out to be 50/50 within the next 12 to 24 months.

BASE 25

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Café and Charity Shop

Go to shop and the café are beginning to income generate and it is hoped by March 26 both operations will be at the very least cost neutral. Beyond financial value the cafe and charity shop both are proving invaluable in terms of engagement with the wider community partner organisations and developing volunteering opportunities. It is hoped that by mid 2025, with the use of volunteers, we will be able to open both the cafe and the charity shop to match service delivery times, which will go towards financial stability for both initiatives and further community and partnership engagement.

Strategic report

The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the trustees to present a strategic report.

Achievements and performance

Significant activities and achievements against objectives

In times of imposed austerity combined with decreasing resources and mounting insecurities across the sectors funding opportunities the organisation currently finds itself in a position of having a deficit in its unrestricted funds to the value of £69,678. The trustees understand funds are to be replenished to previous years levels to ensure the organisations policy of unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months expenditure. This will be rectified as legacy contracts cease and new contracts are taken on board which will include funding towards our increased cost basis since moving premises in 2022.

It is the policy of the organisation that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the organisation’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Currently our principal funders are Henry Smith Trust, Wolverhampton NHS trust, Black country ICB, National Lottery, and Children in Need.

Having deliberated over the opportunities available the trustees have decided to invest the reserves in a bank deposit account.

The trustees have assessed the major risks to which the organisation is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Financial review

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

BASE 25

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Plans for future periods Moving forward

Our aims over the next year are to refresh our strategic vision, understanding what the aim of the possible is and where the organisation is headed. We would like to foster a more inclusive staff involvement and ownership in our approach to strategic planning. We always strive to evolve and improve the quality of our services, and the administrative and managerial functions that support this delivery. With a group of new trustees joining us during 2022–23, the board continues to develop to further grow Base 25. We are also committed to promoting our services and Base 25 as a partner of choice, by investing in our communications and marketing strategy and resources.

Future risk

Post reporting date events

None.

Future aspirations

BASE 25

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

The organisation is a charitable company limited by guarantee and registered as a charity in 1998. The company was established under a Memorandum of Association, which established the objectives and power of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

The trustees who served during the year and up to the date of signature of the financial statements were:

L Beeson T Codner K Evans K Kanda R Stokes A Jarvis (Resigned 19 December 2024) C Jones S Linden B Hanna (Resigned 1 October 2025) J Francis (Appointed 1 April 2024)

The directors of the company are also the charities trustees for the purpose of charity law and under the company’s articles are known as members. Under the requirements of the Memorandum and Articles of Association the members of the management committee are elected to serve for a period of two years after which they must be reelected at the next annual general meeting.

Base 25 has a management committee who are scheduled to meet on a quarterly basis and are responsible for the strategic direction & policies of the organisation. The trustees come from a variety of professional backgrounds relevant to the work of the organisation.

The management and responsibility of operational delivery of service provision is delegated to the Head of Service counselling coordinator, volunteer coordinator, development coordinator and Empower coordinator.

The Head of Service is responsible for ensuring the organisation delivers the services specified and that key performance indicators are achieved.

The counselling coordinator, volunteer coordinator, development coordinator and Empower coordinator are responsible for the day to day operational management of the organisation’s delivery, staff supervision and the professional development of staff and services.

All trustees are acquainted with the operational delivery of the organisation and are encouraged to spend time observing project delivery. An induction pack has been created which all current trustees have, and any new members of the management committee will receive. In addition, trustees have full access to the financial statements. In March 2023, the board undertook their first Board Development day, facilitated by an external business coach.

In so far as it is complementary to the organisation's objectives we are guided by both local and national policy, and relevant codes of practice. The organisation is represented at key local strategic committees, to identify emerging issues and opportunities.

BASE 25

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Auditor

In accordance with the company's articles, a resolution proposing that Xeinadin Audit Limited be reappointed as auditor of the company will be put at a General Meeting.

The trustees' report was approved by the Board of Trustees and was signed on it's behalf by:

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

K A Evans Trustee

20-11-2025 Date: .............................................

BASE 25

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors of Base 25 for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BASE 25

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BASE 25

Opinion

We have audited the financial statements of Base 25 (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’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 responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

BASE 25

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF BASE 25

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, 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 material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. 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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

BASE 25

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF BASE 25

Jordan Cain ACA (Senior Statutory Auditor)

For and on behalf of Xeinadin Audit Limited, Statutory Auditor Chartered Accountants Cabourn House Station Street Bingham Nottinghamshire NG13 8AQ Date: ......................... 20/11/2025

Xeinadin Audit Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

BASE 25

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Current financial year
Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
10,714
-
Charitable activities
4
151,939
810,376
Training and counselling services
5
102,649
-
Investments
6
5,189
-
Total income
270,491
810,376
Expenditure on:
Raising funds
7
-
-
Charitable activities
8
299,604
975,944
Total expenditure
299,604
975,944
Net expenditure
(29,113)
(165,568)
Net movement in funds
10
(29,113)
(165,568)
Reconciliation of funds:
Fund balances at 1 April 2024
(14,761)
485,840
Fund balances at 31 March 2025
(43,874)
320,272		 Total
2025
£
10,714
962,315
102,649
5,189
1,080,867
-
1,275,548
1,275,548
(194,681)
(194,681)
471,079
276,398		 Total
2024
£
2,019
1,030,978
118,073
4,723
1,155,793
1,443
1,235,063
1,236,506
(80,713)
(80,713)
551,792
471,079

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BASE 25

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Prior financial year
Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
2,019
-
Charitable activities
4
73,970
957,008
Training and Counselling services
5
118,073
-
Investments
6
4,723
-
Total income
198,785
957,008
Expenditure on:
Raising funds
7
1,443
-
Charitable activities
8
267,064
967,999
Total expenditure
268,507
967,999
Net income
(69,722)
(10,991)
Transfers between funds
25,804
(25,804)
Net movement in funds
10
(43,918)
(36,795)
Reconciliation of funds:
Fund balances at 1 April 2023
29,157
522,635
Fund balances at 31 March 2024
(14,761)
485,840		 Total
2024
£
2,019
1,030,978
118,073
4,723
1,155,793
1,443
1,235,063
1,236,506
(80,713)
-
(80,713)
551,792
471,079

BASE 25

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 15 17,400 19,539
Current assets
Debtors 16 119,945 270,785
Cash at bank and in hand 194,287 387,974
314,232 658,759
Creditors: amounts falling due within 17
one year (55,234) (207,219)
Net current assets 258,998 451,540
Total assets less current liabilities 276,398 471,079
The funds of the charity
Restricted income funds 20 320,272 485,840
Unrestricted funds 21 (43,874) (14,761)
276,398 471,079

20-11-2025

The financial statements were approved by the trustees on .........................

.............................. K A Evans Trustee

Company registration number 03514910 (England and Wales)

BASE 25

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from
operations
26
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from investing activities
Net cash generated from financing activities
Net (decrease)/increase in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
£
(196,486)
(2,390)
5,189
2,799
-
(193,687)
387,974
194,287		 2024
£
(3,873)
4,723		 £
97,714
850
-
98,564
289,410
387,974

BASE 25

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Base 25 is a private company limited by guarantee incorporated in England and Wales. The registered office is 29-31 Temple Street, Wolverhampton, WV2 4AN.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Income from training and counselling services is recognised when services are provided.

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation 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 activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly 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 between 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 are allocated on the portion of the asset’s use.

All expenditure is inclusive of irrecoverable VAT.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements 3 years straight line Fixtures and fittings 15% reducing balance Computers 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12 Taxation

The charity is exempt from corporation tax on its charitable activities.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised 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.

Key sources of estimation uncertainty

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

(Continued)

Deferred and accrued income

The charity recognises that income, in particular grant income, donated to the charity can relate to extended periods of time that fall in more than one financial year. The process of determining which accounting period the income relates to is deemed a key estimate.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 10,714 2,019

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Grant income
145,851
810,376
Sales of services by
beneficiaries
4,048
-
Ancillary trading income
-
-
Charitable rental income
2,040
-
151,939
810,376		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
956,227
62,715
957,008
4,048
3,707
-
-
1,058
-
2,040
6,490
-
962,315
73,970
957,008		 Total
2024
£
1,019,723
3,707
1,058
6,490
1,030,978

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Training and counselling services 102,649 118,073

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 5,189 4,723
7 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Other trading activities - 1,443
8 Expenditure on charitable activities
2025 2024
£ £
Direct costs
Staff costs 867,790 886,981
Depreciation and impairment 4,529 -
Cleaning 30,462 30,048
Repairs and maintenance 8,248 35,409
Sessional counsellor costs 96,017 77,168
Rent 49,366 44,508
Rates and water 1,909 764
Light and heat 31,650 22,327
Insurance 2,704 2,704
Travel and volunteer expenses 13,151 12,484
Bank charges 492 485
Telephone and postage 18,605 12,428
General expenses 68,234 47,450
Training and supervision 6,745 8,484
Other charitable expenditure 75,646 53,823
1,275,548 1,235,063
Analysis by fund
Unrestricted funds 299,604 267,064
Restricted funds 975,944 967,999
1,275,548 1,235,063

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Support costs allocated to activities

9
Support costs allocated to activities
Staff costs
Depreciation
Rent
Rates and water
Light and heat
Insurance
Bank charges
Telephone and postage
Sub-contractor
Activity costs
Training
General costs
Governance costs
Governance costs comprise:
Audit fees
Accountancy
10
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
11
Auditor's remuneration
Fees payable to the charity's auditor and associates:
For audit services
Audit of the financial statements of the charity		 2025
£
48,906
-
4,937
174
5,391
270
46
854
2,339
3,328
5,904
10,134
14,990
97,273
2025
£
9,995
4,995
14,990
2025
£
9,995
4,529
2025
£
9,995		 2024
£
118,133
5,402
4,929
82
3,362
179
208
1,595
-
-
-
-
30,780
164,670
2024
£
20,900
9,880
30,780
2024
£
20,900
5,402
2024
£
20,900

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12 Trustees

No trustees received expenses from the charity during the year (2024 - one trustee totalling £6,824).

One of the trustees, Mr A Jarvis, received remuneration during the year totalling £43,803 (2024 - £54,064) for his full time role as Head of Service. Mr A Jarvis resigned as a trustee on 19 December 2024, the disclosed remuneration is up to December 2024. No other trustees received remuneration during the year (2024 - none).

13 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
31
2025
£
760,953
70,060
36,777
867,790		 2024
Number
33
2024
£
783,926
65,809
37,246
886,981

There were no employees whose annual remuneration was more than £60,000.

14 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15
Tangible fixed assets
Leasehold
improvements
Fixtures and
fittings
£
£
Cost
At 1 April 2024
38,419
13,180
Additions
-
1,234
At 31 March 2025
38,419
14,414
Depreciation and impairment
At 1 April 2024
38,419
6,102
Depreciation charged in the year
-
1,213
At 31 March 2025
38,419
7,315
Carrying amount
At 31 March 2025
-
7,099
At 31 March 2024
-
7,078
16
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
Amounts falling due after more than one year:
Other debtors
Total debtors
17
Creditors: amounts falling due within one year
Notes
Deferred income
18
Trade creditors
Accruals		 Computers
£
31,927
1,156
33,083
19,466
3,316
22,782
10,301
12,461
2025
£
79,921
20,024
99,945
2025
£
20,000
119,945
2025
£
16,698
15,940
22,596
55,234		 Total
£
83,526
2,390
85,916
63,987
4,529
68,516
17,400
19,539
2024
£
217,833
32,952
250,785
2024
£
20,000
270,785
2024
£
2,344
10,387
194,488
207,219

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Deferred income

Deferred income
2025 2024
£ £
Other deferred income 16,698 2,344

Income is deferred only in the following scenarios:

Deferred income is included in the financial statements as follows:

Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2025
19
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
16,698
2,344
(2,344)
16,698
16,698
2025
£
36,777		 2024
£
2,344
9,600
(9,600)
2,344
2,344
2024
£
37,246

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Note that for the comparative period, a prior year adjustment has been implemented as historically many funds have been recognised as restricted, which were in fact unrestricted. On top of this, many of the funds recognised within restricted are historic and the activity to which they relate concluded. Transfers have been applied in order to correct the previous years closing position between unrestricted and restricted funds.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
Children in Need/Empower 28,959 7,280 (31,133) - 5,106
Safe Project 8,680 47,600 (56,393) - (113)
CCG Outreach 49,628 36,453 (55,775) - 30,306
W Mids Police Commissioner 646 - - - 646
Sanctuary Cafe 202,603 50,483 (69,142) - 183,944
Emotional & Wellbeing 195,547 447,219 (448,248) - 194,518
Lamplight 278 - - - 278
Big Lottery - Safe & Sound (20,501) 48,187 (52,398) - (24,712)
Rent Deposit 20,000 - - - 20,000
Turnaround South Staffs - 24,601 (78,684) - (54,083)
Young Peoples Mental Health
Hubs - 148,553 (184,171) - (35,618)
485,840 810,376 (975,944) - 320,272

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Restricted funds (Continued)
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Outreach Counselling (30,320) - - 30,320 -
Children in Need/Empower 29,839 29,094 (29,974) - 28,959
Safe Project 14,363 46,800 (52,483) - 8,680
St Peters (880) - - 880 -
New Cross Hospital 15,637 33,342 (32,128) (16,851) -
Our Lady and St Chad 9,629 - - (9,629) -
Comic Relief Community
Challenge 178 - - (178) -
Relate 2,805 - - (2,805) -
Time4ME 5,192 - - (5,192) -
CCG Outreach 43,249 36,236 (29,857) - 49,628
Childrens Society 3,526 - - (3,526) -
BBC CIN Activities 1,845 - - (1,845) -
W Mids Police Commissioner 646 - - - 646
SANDWELL Mentoring 138 - - (138) -
Detached Outreach (515) 84,237 (70,054) (13,668) -
MI Choice (Lives without
Knives) 534 - - (534) -
MI Choice Counselling 30,175 - - (30,175) -
Walsall Clued Up (10,866) - 305 10,561 -
Winter Pressures 4,246 - - (4,246) -
Telford CSE 3,410 571 - (3,981) -
Sexual Abuse Forum 2,782 - - (2,782) -
WMVRU 646 - - (646) -
Sanctuary Cafe 207,077 240,635 (245,109) - 202,603
Emotional & Wellbeing 195,019 438,687 (438,159) - 195,547
Eveson Trust - Playroom 1,367 - - (1,367) -
Lamplight 278 - - - 278
WMVRU - Specialist Mentoring
Girl/Boy Clued Up 2,720 - - (2,720) -
Kickstart Scheme (2,434) - - 2,434 -
Big lottery - Safe & Sound 1,867 47,406 (69,774) - (20,501)
Community Matters (National
Grid) 18 - - (18) -
Challenged Behaviours (30,036) - - 30,036 -
Rent deposit 20,000 - - - 20,000
Natured-Based Sessions 500 - (766) 266 -
522,635 957,008 (967,999) (25,804) 485,840

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Restricted funds

(Continued)

Purposes of restricted funds

Outreach Counselling

A fund to enable support to be given to young people with emotional problems.

Children in Need/Empower

This service delivers support on all aspects of exploitation experienced by young people.

SAFE

This is a project for young people aged between 11 and 16 who are perpetrators of domestic violence and works on a one to one and group work basis.

St Peters and St Edmunds

Base 25 deliver a satellite service within the context of the school providing youth work counselling support for students through 1 to 1 and group work interventions. Drop in times are also available for students to help and support on an informal basis.

CCG Outreach

Improve lives for over 18’s with mild to moderate mental health needs, by providing an integrated, person centred, proactive and responsive therapeutic service.

W Mids Police Commissioner

The aim is to reduce the risk of exposure to gang/youth violence through the use of positive activities to improve self-esteem and raise aspirations.

Sanctuary Cafe

Operates as a drop-in service which provides a safe place to turn to for support for people and their carers who are experiencing a mental health crisis or emotional distress out of hours. NHS staff, local authority and voluntary sector partners work together on site to provide mental health crisis support, with the aim of helping people avoid the need for emergency NHS care. The Café is staffed by experienced and trained mental health workers, social workers plus peer support from people with lived experience of mental health issues.

Emotional & Wellbeing

Our counsellors use a range of approaches as part of their structured counselling sessions with children and young people. With the option of counselling on a face-to-face basis, via a digital platform or in open green spaces, our counsellors provide the safe and confidential space for individuals to talk and explore difficulties that they may be having.

LAMPLIGHT

Funding to implement a database to allow Base 25 to record data to support service users.

Big Lottery (Safe and Sound)

This is a project for young people aged between 11 and 16 who are perpetrators of domestic violence and works on a one to one and group work basis.

Community Matters (National Grid)

This was for warm space funding that contributed to our heating running costs.

Rental Deposit

Donation to assist Base 25 to move to larger premises.

Natured Based Sessions

This is now part of a pilot scheme that is no longer running for outdoor activities.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

BASE 25

20 Restricted funds

(Continued)

Community matters

Community matters was funded by the National Grid focus of this project wish wish to reduce the potential negative impact of fuel poverty on individuals and families mental and emotional health to enable this staff were trained in energy efficiency the project was delivered in conjunction with our Open Access services was supported so beneficiaries by trained emotional health and well-being workers who focused on energy efficiency I'm providing I warm safe space for vulnerable individuals this programme has now come to an end with all funding being allocated and spent in line with the service specification.

Turn around

Funded by Staffordshire County Council, Base 25 delivers an intensive targeted programme within the context of the ‘Intervention Plan’ through a co-designed programme by the young person and a Base 25 mentor. This may involve activities relating to self-esteem, self-confidence, understanding feelings, emotions and associated behaviours, along with support to develop positive coping strategies to address areas/issues such as low-level self-harm, anxiety, poor emotional resilience, bereavement, family breakdown, impact of parent/ carers' mental health or drug/alcohol misuse.

Initially, the turnaround project was a one-year pilot programme; however, based on its success, this programme is now funded as a rolling programme offering bespoke support to young people identified by Staffordshire youth justice service as being at risk. Future funding will be based on individual intervention packages, rather than a preplanned service.

Wellbeing hub

Funded by the Department of Health and Social Care, The Base 25 Wellbeing Hub offers a welcoming space for young people to seek advice and guidance on wellbeing, provides emotional support and promotes resilience in a supportive community environment. Structured group work sessions also take place where young people can learn new skills, boost their confidence, and connect with like-minded peers.

The service is on track to exceed its target by March 31, 2026. Communication from the central government regarding future funding has been confusing and sporadic. Based on the latest communication, we are working on the premise that the funding for this programme will cease on March 31st 2026.

21 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
General funds (14,761) 270,491 (299,604) - (43,874)
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
General funds 29,157 198,785 (268,507) 25,804 (14,761)

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

22 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Tangible assets
11,553
5,847
Current assets/(liabilities)
(81,231)
340,229
(69,678)
346,076
Per balance sheet
(43,874)
320,272
Balance to allocate
25,804
(25,804)
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
9,589
9,950
Current assets/(liabilities)
(50,154)
501,694
(40,565)
511,644
Per balance sheet
(14,761)
485,840
Balance to allocate
25,804
(25,804)		 Total
2025
£
17,400
258,998
276,398
276,398
-
Total
2024
£
19,539
451,540
471,079
471,079
-

23 Pension costs

The charity, operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge of £36,776 (2024 - £37,246) represents contributions payable by the company to the fund. There were outstanding contributions at the end of the financial year amounting to £Nil (2024 - £Nil).

24 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2025
£
45,000
55,000
100,000		 2024
£
45,000
100,000
145,000

BASE 25

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

25 Related party transactions

Transactions with related parties

Mrs K A Evans, a member of the management committee of Base 25, is employed by Digital services of the Royal Wolverhampton NHS Trust. The Royal Wolverhampton NHS Trust provided funding to Base 25 of £Nil (2024 - £33,342).

Ms J A Francis, a member of the management committee of Base 25, is a local councillor within the City of Wolverhampton Council and also Chair of the Children and Young People's Scrutiny Panel. Wolverhampton City Council had provided funding to Base 25 of £514,404. A balance of £35,841 is due from the Council to Base 25 at the year end.

26
Cash (absorbed by)/generated from operations
2025
£
Deficit for the year
(194,681)
Adjustments for:
Investment income recognised in statement of financial activities
(5,189)
Depreciation and impairment of tangible fixed assets
4,529
Movements in working capital:
Decrease in debtors
150,840
(Decrease)/increase in creditors
(166,339)
Increase/(decrease) in deferred income
14,354
Cash (absorbed by)/generated from operations
(196,486)		 2024
£
(80,713)
(4,723)
5,402
21,065
163,939
(7,256)
97,714

27 Analysis of changes in net funds

The charity had no material debt during the year.