**REGISTERED CHARITY NUMBER: 1071979** Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2025 ## for ## THE GARAGE ART GROUP Cooper Parry Advisory Limited CUBO Birmingham 4th Floor Two Chamberlain Square Birmingham West Midlands B3 3AX THE GARAGE ART GROUP Contents of the Financial Statements for the year ended 31 July 2025 |||Page| |---|---|---| |Report of the Trustees|1|to 3| |Independent Examiner's Report||4| |Statement of Financial Activities||5| |Balance Sheet||6| |Notes to the Financial Statements|7|to 11| |Detailed Statement of Financial Activities|12|to 13| THE GARAGE ART GROUP ## Report of the Trustees for the year ended 31 July 2025 The trustees present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019). ## **Objectives and activities** ## **Objectives and aims** The Garage Art Group has a primary objective for the relief of people with disabilities through the provision of art activities. This work is carried out in the interest of social welfare with the object of improving their quality of life. The Trustees have complied with their duty in section 4 of 2006 Charities Act to ensure the charity is for the public benefit. ## **Significant activities** To provide art related activities in a safe environment for adults with learning and/or mental disabilities. We encourage self-reliance and motivation which improves self-confidence. All classes are staffed by professional art tutors and volunteers. Regular art classes take place throughout the year encouraging members to develop their artistic skills alongside social and organisational skills. The charity organises exhibitions each year. These exhibitions serve to both promote the charitable objectives and further improve the confidence and skills of the members. The Garage Art Group encourages all students to become members of the charity thereby creating a sense of commitment both to the charity and their own wellbeing. The Garage Art Group benefits the public by raising awareness about mental health disability, thereby breaking down social barriers and stigma. Members are involved in activities that promote wellbeing, give them confidence and a purpose. The charity is also a very important local social network for people who might otherwise become isolated from wider society. This is reinforced by the number of long-term members of the charity. We encourage members to become involved in all aspects of the charity including the organisation of exhibitions and other events. Page 1 THE GARAGE ART GROUP ## Report of the Trustees for the year ended 31 July 2025 ## **Achievements and performance Charitable activities** Art classes are the main activity of the charity. The classes were run and supported by 9 part-time staff and 20 volunteers during the year. Garage Art Group had more than 80 members attending classes covering painting, drawing, printmaking, pottery and sculpture, sewing/textiles and craft. The Group have continued to work within the local community this year, alongside the everyday art sessions. We had outgrown our studio of 25 years at Crown Court Yard, and after some years looking for a larger and more suitable space, this year moved into new premises at Wallace House Community Centre. The larger space enabled us to expand our facilities, with additional equipment for our members to use, including a pottery kiln and throwing wheels. The Group are welcoming the opportunities to link further with the local community through being located within Wallace House. We held a New Studio Open Event, tying in with Wallace House’s Winter Gift and Craft Day, featuring member’s art and craftwork, workshops, information and stalls. We were pleased to welcome the Mayor of Evesham and other local Councillors amongst many others to visit, and the event and the move to our new premises was featured in the local press. Other social and fundraising events also took place, with a visit from our local Tesco Community Champion, craft workshops, a Christmas party and skittles evening. We also continued selling handmade greetings cards and produced a fundraising calendar, featuring member’s artwork. Garage Art Group had information stands at Yates Court Health & Wellbeing event, Freedom Day Centre’s Disability Awareness Day, Evesham Medieval Market, Wallace House and Friends Extravaganza and Evesham Living Well Event. The Group presented at the Evesham Rotary Club Speaker Meeting and continues to be a member of the Evesham Charity Network. Garage Art Group has an ongoing rotating exhibition of member's artwork at Waterside Day Hospital and Evesham Hospital's CMHT Enhanced Care Team. We also submitted photos of our member’s artwork for Herefordshire and Worcestershire Health and Care NHS Trust’s new ‘Art for Health’ campaign. The group’s large mural produced for Evesham Abbey Trust, found a permanent home in Abbey Park. Garage Art Group were awarded a number of grants during the year. ## **Structure, governance and management** ## **Governing document** The charity is controlled by its governing document, a constitution adopted on 1 September 1998. ## **Recruitment and appointment of new trustees** Trustees are appointed by the Board of Trustees. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **Reference and administrative details** **Registered Charity number** 1071979 Page 2 THE GARAGE ART GROUP ## Report of the Trustees for the year ended 31 July 2025 **Principal address** Wallace House Community Centre Oat Street EVESHAM WR11 4PJ ## **Trustees** G White Mrs J Bunting Mrs A Tomkotowicz A Booth (resigned 26/1/2025) Mrs S Earley ## **Independent Examiner** James Howard FCCA ACA Cooper Parry Advisory Limited CUBO Birmingham 4th Floor Two Chamberlain Square Birmingham West Midlands B3 3AX Approved by order of the board of trustees on ............................................. and signed on its behalf by: 2/3/2026 .................................................................... G White - Trustee Page 3 Independent Examiner's Report to the Trustees of The Garage Art Group ## **Independent examiner's report to the trustees of The Garage Art Group** I report to the charity trustees on my examination of the accounts of The Garage Art Group (the Trust) for the year ended 31 July 2025. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## James Howard FCCA ACA Cooper Parry Advisory Limited CUBO Birmingham 4th Floor Two Chamberlain Square Birmingham West Midlands B3 3AX Date: .............................................2/3/2026 Page 4 THE GARAGE ART GROUP ## Statement of Financial Activities ## for the year ended 31 July 2025 |Unrestricted
Restricted
funds
fund
Notes
£
£
**Income and endowments from**
Donations and legacies
**26,208**
**-**
**Charitable activities**
General
**43,985**
**-**
Other trading activities
2
**2,326**
**-**
Investment income
3
**386**
**-**
**Total**
**72,905**
**-**
**Expenditure on**
Raising funds
4
**48,115**
**-**
**Charitable activities**
General
**24,055**
**-**
Other
**2,602**
**-**
**Total**
**74,772**
**-**
**NET INCOME/(EXPENDITURE)**
**(1,867)**
**-**
**Reconciliation of funds**
Total funds brought forward
**26,403**
**-**
**Total funds carried forward**
**24,536**
**-**|**2025**
**Total**
**funds**
**£**
**26,208**
**43,985**
**2,326**
**386**
**72,905**
**48,115**
**24,055**
**2,602**
**74,772**
**(1,867)**
**26,403**
**24,536**|2024
Total
funds
£
22,795
56,608
2,063
490| |---|---|---| |||81,956| |||57,578
11,738
596| |||69,912| |||12,044
28,314| |||40,358| The notes form part of these financial statements Page 5 THE GARAGE ART GROUP ## Balance Sheet ## 31 July 2025 |||||**2025**|2024| |---|---|---|---|---|---| |||Unrestricted|Restricted|**Total**|Total| |||funds|fund|**funds**|funds| ||Notes|£|£|**£**|£| |**Fixed assets**|||||| |Tangible assets|7|**6,018**|**-**|**6,018**|1,788| |**Current assets**|||||| |Cash at bank and in hand||**19,497**|**-**|**19,497**|40,871| |**Creditors**|||||| |Amounts falling due within one year|8|**(979)**|**-**|**(979)**|(2,301)| |**Net current assets**||**18,518**|**-**|**18,518**|38,570| |**Total assets less current liabilities**||**24,536**|**-**|**24,536**|40,358| |**NET ASSETS**||**24,536**|**-**|**24,536**|40,358| |**Funds**|9||||| |Unrestricted funds||||**24,536**|26,403| |Restricted funds||||**-**|13,955| |**Total funds**||||**24,536**|40,358| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 2/3/2026 ............................................. G White - Trustee A Tomkotowicz - Trustee The notes form part of these financial statements Page 6 THE GARAGE ART GROUP Notes to the Financial Statements for the year ended 31 July 2025 ## **1. Accounting policies** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. Other trading activities** |**Other trading activities**||| |---|---|---| ||**2025**|2024| ||**£**|£| |Fundraising|**2,326**|2,063| continued... Page 7 THE GARAGE ART GROUP ## Notes to the Financial Statements - continued for the year ended 31 July 2025 ## **3. Investment income** ## **4.** |**Investment income**||| |---|---|---| ||**2025**|2024| ||**£**|£| |Deposit account interest|**386**|490| |**Raising funds**||| |**Raising donations and legacies**||| ||**2025**|2024| ||**£**|£| |Support costs|**-**|3,503| ## **5. Trustees' remuneration and benefits** There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024. ## **6. Comparatives for the statement of financial activities** |Unrestricted
Restricted
funds
fund
£
£
**Income and endowments from**
Donations and legacies
22,795
-
**Charitable activities**
General
41,429
15,179
Other trading activities
2,063
-
Investment income
490
-
**Total**
66,777
15,179
**Expenditure on**
Raising funds
56,354
1,224
**Charitable activities**
General
11,738
-
Other
596
-
**Total**
68,688
1,224
**NET INCOME/(EXPENDITURE)**
(1,911)
13,955
**Reconciliation of funds**
Total funds brought forward
28,314
-|Total
funds
£
22,795
56,608
2,063
490| |---|---| ||81,956| ||57,578
11,738
596| ||69,912| ||12,044
28,314| continued... Page 8 THE GARAGE ART GROUP ## Notes to the Financial Statements - continued for the year ended 31 July 2025 |**6.**|**Comparatives for the statement of financial activities - continued**|**Comparatives for the statement of financial activities - continued**||||| |---|---|---|---|---|---|---| |||Unrestricted||Restricted||Total| |||funds||fund||funds| ||||£||£|£| ||**Total funds carried forward**|26,403||13,955||40,358| |**7.**|**Tangible fixed assets**|||||| |||||||Fixtures| |||||||and| |||||||fittings| |||||||£| ||**Cost**|||||| ||At 1 August 2024|||||**2,384**| ||Additions|||||**6,236**| ||At 31 July 2025|||||**8,620**| ||**Depreciation**|||||| ||At 1 August 2024|||||**596**| ||Charge for year|||||**2,006**| ||At 31 July 2025|||||**2,602**| ||**Net book value**|||||| ||At 31 July 2025|||||**6,018**| ||At 31 July 2024|||||1,788| |**8.**|**Creditors: amounts falling due within one year**|||||| |||||**2025**||2024| |||||**£**||£| ||Trade creditors||||**259**|1,701| ||Other creditors||||**720**|600| ||||||**979**|2,301| |**9.**|**Movement in funds**|||||| |||||Net||| |||||movement||At| |||At 1/8/24||in funds||31/7/25| |||£||£||£| ||**Unrestricted funds**|||||| ||General fund|**26,403**||**(1,867)**||**24,536**| ||**TOTAL FUNDS**|**26,403**||**(1,867)**||**24,536**| continued... Page 9 THE GARAGE ART GROUP ## Notes to the Financial Statements - continued for the year ended 31 July 2025 ## **9. Movement in funds - continued** Net movement in funds, included in the above are as follows: |Incoming|Resources|Movement| |---|---|---| |resources|expended|in funds| |£|£|£| |**Unrestricted funds**||| |General fund
**72,905**|**(74,772)**|**(1,867)**| |**TOTAL FUNDS**
**72,905**|**(74,772)**|**(1,867)**| |**Comparatives for movement in funds**||| ||Net|| ||movement|At| |At 1/8/23|in funds|31/7/24| |£|£|£| |**Unrestricted funds**||| |General fund
28,314|(1,911)|26,403| |**Restricted funds**||| |Restricted
-|13,955|13,955| |**TOTAL FUNDS**
28,314|12,044|40,358| |Comparative net movement in funds, included in the above are as follows:||| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |**Unrestricted funds**||| |General fund
66,777|(68,688)|(1,911)| |**Restricted funds**||| |Restricted
15,179|(1,224)|13,955| |**TOTAL FUNDS**
81,956|(69,912)|12,044| continued... Page 10 THE GARAGE ART GROUP Notes to the Financial Statements - continued for the year ended 31 July 2025 ## **10. Related party disclosures** There were no related party transactions for the year ended 31 July 2025. Page 11 THE GARAGE ART GROUP |**Income and endowments**
**Donations and legacies**
Donations
**Other trading activities**
Fundraising
**Investment income**
Deposit account interest
**Charitable activities**
Grants
**Total incoming resources**
**Expenditure**
**Other trading activities**
Materials
Art tutor fees
Admin fees
Consultancy fees
**Charitable activities**
Rent and rates
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
**Other**
Fixtures and fittings
**Support costs**
**Finance**
Bank charges
**Information technology**
Repairs and renewals|Detailed Statement of Financial Activities
for the year ended 31 July 2025
2025
2024
£
£
**26,208**
22,795
**2,326**
2,063
**386**
490
**43,985**
56,608
**72,905**
81,956
**1,985**
914
**32,891**
38,516
**7,260**
8,705
**5,979**
5,940
**48,115**
54,075
**10,577**
3,611
**716**
419
**76**
1,991
**590**
446
**1,550**
671
**1,139**
2,301
**2,933**
1,226
**17,581**
10,665
**2,602**
596
**130**
228
**2,544**
371|Detailed Statement of Financial Activities
for the year ended 31 July 2025
2025
2024
£
£
**26,208**
22,795
**2,326**
2,063
**386**
490
**43,985**
56,608
**72,905**
81,956
**1,985**
914
**32,891**
38,516
**7,260**
8,705
**5,979**
5,940
**48,115**
54,075
**10,577**
3,611
**716**
419
**76**
1,991
**590**
446
**1,550**
671
**1,139**
2,301
**2,933**
1,226
**17,581**
10,665
**2,602**
596
**130**
228
**2,544**
371| |---|---|---| |||| |||81,956
914
38,516
8,705
5,940| |||54,075
3,611
419
1,991
446
671
2,301
1,226| |||10,665
596
228
371| This page does not form part of the statutory financial statements Page 12 THE GARAGE ART GROUP |**Information technology**
**Human resources**
Software licences
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net (expenditure)/income**|Detailed Statement of Financial Activities
for the year ended 31 July 2025
2025
2024
£
£
**717**
474
**3,083**
3,503
**74,772**
69,912
**(1,867)**
12,044|Detailed Statement of Financial Activities
for the year ended 31 July 2025
2025
2024
£
£
**717**
474
**3,083**
3,503
**74,772**
69,912
**(1,867)**
12,044| |---|---|---| |||| |||69,912| |||12,044| This page does not form part of the statutory financial statements Page 13