BIRMINGHAM IRISH ASSOCIATION ANCIAL STATEMEwrs FOR THE YEAR ENDED 31 MARCH 2025 Company Nun]ber: 03618076 Charity Number. 1072258 Chartered Ac(xM￿1ants and R￿Istered Auditors l Homer Ro Solihull West Midlands B913QG BIRMINGHAM llUSH ASSOCIATION FOR THE YEARENDED 31 MARCH 2025 Trustees. Rewrt {In￿)rFOraIW￿j ts L￿eCIoTs. Rewt) Report A￿￿11[￿5 Statement ol FwwKial liwratW￿ Inco￿ ar￿ EX￿*￿re Account} 10 13 Balance She8t 14 Slatement ol Cash Fltrxs 15 Notes to ￿ Financial Sla1￿ 16 BIRMINGHAM IRISH ASSOCIATION TRU￿rEEs REPORT FOR THE YEAR E￿￿)ED 31 MARCH 2025 NcoRPOR￿T1NG THE DIRE￿ORs REpoirr) The tsijstees who also direcKKs of tlLe clwipj for ibe of the Compawes Au 2006, present &iT￿pOrt with the fir&atJcial swem¢nts of the charity for the year ended 31 March 2ff25. The trnstees have thpted the provisions of Accouoting and Reporting by clw1ti￿. Stslemeni of R¢coJDnw￿ Practi￿ applicable to charities prepaTill8 their ac¢ounts iti ac£ordance with the Fijawiat Re￿rtIng Si¥thrd applicabk in the UK and Republic of Irelalld (FRS 102). J B Smith (Ihir) M P 0'Br￿ ffre&sureT) T Lynk Fr E Fcixduff A Downton D M Stnyth- Appinted l May IY24 E O"ConryK- Ap￿ID￿d I Septmkn 2024 P J 0'14eill- R¢sigoed I Septemtru 21)24 The Trn5tees bave d¢kEated day tt) day Ee5EKKLsibi]iiies iomauritt Mak*te. the Ch￿f Ex￿tive Offic¢r Clwity Number.. IU72258 COmp￿Y N￿b￿. 036J? 076 (FJJgia￿l and Waks) SL Anne s ￿]Sh Crnts 45 Alcester Stteet B120PH Anditor I HOJDU Roal Solibull B913 B4Dkers: Metro Bank Pk WCIB SHA Allica Bank Lirnite(I 4" Fi(Kff. 164 Bi5th(y58aie Li>ndo SO￿llor$. GateTey Hc I I l Edmutsl Street B3 2HJ P4e 2 TRusfEES REPORTFOR THE YEAR ENDED 31 MARCH 2025 (INCORIY)RATING THE DIRECTORS REPORT) (continued) The Org￿1$all0￿ is 4 charitable c¢ryany lio)ited by 8uar4nM on * Sep*rnber 1998. It was tegistrred as B charny on vembet 19)8. The c(¥npany was e5tsbiisbed a Memornndum of AssociatioD which established the objects a￿1 of the clwitsbk coE¥any aDdisgoveroed by its Articles of kncialion. The company changed its naDW. followitig rnembets. approval by speci41 rwlution at the ACJM on 22￿j Septembcr 2014. from 'Jrish in Birmin8h•n" to 'BinniDgham Irish AwciatioTr'. The director5 of the cornparty are J]so chatitv trwees for thc puT[K￿ vf thatity law and are appointd a￿ord￿￿8 tkne rules detsikd in the Me￿(￿ath arml Articles of Asgxi¥ion. TnLstres servefor a thtee yew ￿rIOd afkr whach Ihey musi sralld for Te-elethioD at the ADooal Generdl hkeftti& time co-opillew memkn with rdevani skill& onto the This 1$ CO￿1￿¢10￿￿1 them becomisjg members of the charity once elected. New tr￿tee5 DTMlugo an are 1Dvi￿] ￿ visil PTojects and receive a omprehensive inducuon PXL Trnsfees agtee policy and 5trdteg) ik8Des 8Dd de￿￿e th¢ day ￿ day manweni of BIA'S operation to the ￿lef Executive Otficer who is SuPm￿ by a team of Bpprry￿Ie]Y qualificd peopk. BiTminglthm Trisb Associ￿10￿.$ consists of 13 full tiJr£ stsff. ? part titne stsff. and volunfee We bave teferred to the guidstte contained in ts Qwity C(Knrniwn's geneTrl guidxttce public i￿ne￿ when reviewing our aim and objectives and in pl&E￿ill% ￿tl￿ti￿. In particular. the trusteffi cousider how planned adivities will to the 2nd obFdives have seL Th¢ Board of TrusTtes meets everytwo monflLS iomake deci51Th￿ infor]￿d by pre￿￿tsti￿ and (liscussions with the Chief Executi￿￿. The Tratt￿ reservtd for 1XTra￿ decision include the approval of the budget and the annual and accoun￿ deve]oprne￿t 3rMI ¢DLknetneDt of th I￿sInesS plaD. Signifi￿nt C8Pital ex[thdity￿e and the Clwity's Ex)licies and pr￿￿1￿r￿. Tr Board is al￿rest￿lAS1bk f(Y k￿g tmi f￿anCial and stsalegic planThEng and for the Eovemance of the ch￿iry. The Managernent team takes opeTational deciston5 and forniulaie5 funding bi(ts. The Board delegates oper￿lonal Tesp(uJsibility ts the ￿lef ETecutive. The ￿lef Execuiive is responsible for ensuring thai the ¢hariiy deliveTr a Servi￿ in ac¢oTdanLr with the Objec￿ and rni5sion siatemellt. that key fornwice Indic￿Or5 OTe met aod for ba]aDcing the efffftsve manizeowit of re￿I￿¢eS with creative developn)¢nt that keep8 the A￿ereSts of service users ar its h¢arL The alair and Cthief Exe¢utive meet on a regular ba51$ io n￿l￿tain informau￿ tlow and the managemeni team meets foMni%hily to ensure straiegi¢ r¢kvanc¢ and operdtional elfectivaKss to provALle c(￿Su1411￿ 51tucM￿ within the organisation. Birmingbam JTI A550ciaUOn policies and pr(KaJuffs in plxe descri￿ key fm¥ll¢iai re4xswibilitie$ and tbe agreed are of deleg￿lon fmm trf)aTd ￿ senior tDyLagemenL The Tita5urer thke3 te4K•nsibility for Ove￿¢l￿g accowil The TTrstees bave c(nthiL%rAI * reyiew rf the ynaior ti5kn to I￿1¢h the cb￿lty is euKJs&l. and ha5 established a risk regirter UFKtstd annually. Where aptKopriatr. systenL% pmcedTh have esth1i51￿l b Tnitsgaie the risks the charity fac¢s. IntUDal control risks ZR mitlgaied by tk implett￿￿tion of prncedu￿s for authorisalion of all traDbaaions and proiert& arthl We in pkn th ensts￿ con¥lIan￿ with health and safety of staff, volunteers, clients and Visi￿r5 to the service. The ￿nTinUIng implerneDtauon of quality stand￿ds ensures a onsiswii qU￿lty of delivery. l*ocekn a￿ Tcviewed annually wenswe th•t thry CLmlinu¢ to me¢[ Statut￿ and serYi¢e r¢quiremeo Page 3 TRUSTEES IIEPORT FOR THE YEAR ENDED 31,MARCH 21125 (INCORPORATING THE DIRECTORS REPORT) (tothinued) srRUCTURE GOVERNANCE AND K4NAGEMLYT Rel#ted Parti• Details of trans￿ with related ￿leS ate giveu in m 16 ￿ It￿￿e fjnanci41 ￿*ment Objei1s of the ()arity: The obj'ects frx which the company 15 e51ablist*d are tt*Eelief of tt¥)* ID o¢ed by re*xTrn of youth, ag¢. ill healt di5abiliry. financ￿ hatdship. the a1vancr￿1 of £th￿tion afjd training in paTbcular but nol excI￿S7ve1Y by promoting Coln￿lty and cultsTrral deveN)pmeJkL the Q11￿[￿hIp amd to provi(k faciiiiies ill i interest of social welfare ftr recreati￿ aTMI other leisu￿ lime oceupatioll Jmojjg the inl￿113nts of Birniingham and surr¢)undinu aTe2s Oweinafter called the area of bcnefft} I￿1￿J1￿£ but noilsmited io of ￿]gIn or desceBi without distinction of sex. scxuai rdC4 age. disabiltty or of 1X￿Ltie#l, religi(ws or other We have refetred kn the guidawe contsined in the Cbarity CLrnission"s genual guidance on pJbIic b¢Defit wh reviewing out airn and objecttves and in planning our futs]re a¢tii'itie5. In p8mt¥, the tsuste&5 COD5ithr how planned activitics will contribuie to the aillLS and obje¢tivcs trty have seL BirniD*7ham Irish Associatkoll aims kn enbaFKe the hves of ￿ople with I￿lIage by pmvidtDg quality advice Our aspstation is to Ix the scrvTce of Ch[m￿ for all kish (with prtmary OrcolrtK￿ Erish t￿l￿ge) seekiDs advice. support aDd]nf0nnati(￿. Community by providing u fit for PUT￿Se organisation that has alapknl to the changing ]￿ed$ of the Diaspora. We recooni5e the SLTeD8ih of the cormnuDiry and thmugh the front line support 5eTvices we provide we can encourage CQmmUDiiy illvolvemeDi a]Ml wovide Much needed Welfare and Cuill￿1 seThic¢s to our clients mllny of whom are therable aThl ISO￿t￿ We ha￿ tt* chaDginE • '[ client's home VA￿￿ apwoprii 242025 sin￿ 1957 B]rn)1￿ Asswi￿10￿ 8hvays the aim of trying￿ improve the quality of all members of the hish community s lives by ]i8tening ￿ then) aDd lkirneeds al￿ trying to mslatr these needs into aCtits￿ Ihope tI￿t by xeading rhi￿ Review and Annua] Ret#)n you will see the eAterL8ive work that has been done. Ii is very for us to continue to vAxk ch)s¢ly with and pattner grnw)s including thc National Loi(ery Reacbiug Cotnrnunities EnglaDJ Furf BinntD8bam City G)uDci]. Heahkn AuthorAties and oth¢r None of this w¢wld be Frf}5￿￿)1e wIth(￿t the bard &dic*ioll aDd eomrrithent fmm our management stsff, who in ¥MitisJn to their duties in providing ¢xL￿t seThices hav¢ wfftked vuy over the p&%i year on fulldraisiDg. All s￿ff t￿th￿e 3 vay d¢tailed and JTrtspth reprrt to which we recetve at each trLLstre board mething. It is very clrAr ￿ see that and comrnitEDent to the&r roles and re5wn%ibiliti4 i8 second to none. Thcy are a asset ￿ the cbwrty. Special me￿10n sboum be of tk fants￿Ic eff(*ts by cw Yolullt￿. suptrtxters and fothisers who play an e5sentia] n)le in our seTVi¢e thlivery aNI filltha￿8 ID(W tly have been doing so for maDy ye￿5 have ￿ lten an 1]D￿rtan[ forye in helpi￿ serFÉce users ia DUElle[￿ ways wbith oftr greatly impmve d￿1r wality of life aDd abiliry to Agai￿ dxirdedicaÉion and CljrnEnitD￿*t tr) the Tb¢ voluntarv seaor conEiThUts to bave redvced fiujding. BIAconiin￿s to thliv￿ ￿ suvices to all COmmUTtities It was with a very heawy hert the tx)atd. alongstde the CEO. D)th the difficuli decision ￿ tM)&tpoDg this y¢8r s St Pattick Day's parade. Wc deeply Tegret￿ tbe di￿[V)￿n￿￿Dt this (￿L¢£d in Binningkn. Bul Li was the rigbt decision forus ￿ make fiDancial and S￿￿tity te&KAis. We aR looking forwanl ioplanDing tbe fe#ival for It is vcry us lo conlinue to ckxety with (wr sTrlpaFlner grnups ittcluding Natioaal Reaching Collmnunities Fngla￿J Fun¢ BumiDgbam City Council. Health Authgrities and other volutstary orgamwioDS 10 strwJgtheD aT¥J to k effedive in ￿ 5erviw4 FWvMI￿ by BIA. I would like th thaDk the trustres for suptK)rting n* in my tole and &vin¥ me the cyp)rtunity to be chair, which is aa honour. Ji 15 a pleasure io work with Maurice and the team. Mawice woJ*s iirelcssly as CEO and is well resp#ied not only in the We51 Midlands and bur ¥b) in Ireland. with his regul￿ visits. as Covn¢il of Joan Smlth BllLM, INGHAM IRISH ASSOCIATION TRUSTEES REPORT FOR THE YLIR Ehl)ED 31 MARCH 2025 (INCORPORATINC THE DIRECfORS REH)RT) (conlinutxi) ACIUEVEMENf AND PERFORMknNCE Clwitsble Artlvltie8 This year. as intraded we contin￿￿ a]1 the Eroie Family Support - Pn)viding Sup&￿ to yow)g ¢hikIre￿ and their families with is5ue5 such as bullyin81 Aelf- steenTr, lack of C￿rIdenCe, 1wlatio￿ we]fare. dek knJsiDg issues and family ￿latiO[￿lI[S. S(Kial Incl￿10￿ . Providing an Prinllry Care. Suprn olts •lults may k 9Jffering from physical and health wl>leD]s aijd havinLT difficuiry iu engaging wttb sW￿l0ry St￿Lc¢S &ith the aim of iwing th¢ir quality of life and tttsonal wYl]beiffjg. > Volunteer Pnjiect . A vital servitt fff the organisation c¥)tnpknLing th¢ staff tearn and welcoming clients throuEh the frnLire¢eptiO￿ LX¥)king up a h(* meal Of teachD2g peopkhow ￿ Surf th¢ neil !! > Culbjre atml Heritrge - Pmmotiog IT￿ culture aT￿ h#itage in BitmÈn8baJD ajkl developing *ti%ities th enhance Irishidelltity aThi a vibtaw xtive commuoity. ￿￿orm￿]0n 3Dd Advice Prtiiect- A setvice aimed at wovFding belp on a widerdDoe of i55ues from applying forIrish pas$￿tt% secking accLllnmod*i￿ iwkiti8 fligh￿ family mernbus Lo4dvice with debt and Welfare F*nefits. Y4)ung peopk and Dementia- A pmiect aimed at ￿[l￿1Dgchiklrcn TwIKTrbave a Fa￿llY memkr living with Dernentil Tr project invo]Nes visiting xhoojs and Iklivering sessions to children in the clavro0￿ as we believe childten will feel nwirc ate&fje in a faJDi]iar enyimment tlw maybe Tnore willing to share their ideas all]0ng￿ th¢ children they know. Folk)WiDg tha( we then taik¥r individual and smaller group sessions 10 511PIK)rt cbildren who have a fatnity living with [kll￿ti8. We want ro enc(wrage children to &sk (DEestioDS and talk ab<￿t any worties they ujay ha￿ ODr 5e&skons •rc fun and engaging and cIAnpletely child frieDd]y. They anvolve lots of di&rusTion atKI some fun and informattve activities. > FmotiQDal Support Project . Our FJIMkn￿ su￿ort Ptoject offers low-ievel. preveiiiative support f cbilthen aDdyovngpeopk v￿ler 21, who ￿eexpe￿￿c1ng difficulties with emoti(wl wellbEin& self￿L¢¢m. Confiden￿ Tel￿7n￿$hlps. bultyiDg and idetitity. 7]￿O￿8b 4Jange of one.tQ-on< dr(y.iD at)d sroup workshtsp sessions. we ¥e able ¢0 help th0￿ who need AL ￿ get b¥kon theirfeet 0￿¢ ￿￿. > Jrish p￿PortS and Birtb cenific4trs- We have pass[￿fOrnIS available. aJKlcan offer 8uidafi￿ with applying for first time or renewals. We have a FIKtrMe booth on SI￿ in Disl￿ wbJ¢h me4ns we easily faciliiatc Onli￿ pl￿￿rt reDewalk PerfonDance Proffle for the year X12&20ts ThtQU8h the projeds we have deliverol the folk)wing Out¢￿￿. - Almost 4.OIX) phone calts rtteived . Over 4.1MIO virlu81 at*ndances at our(bop in cetttre arrfl a¢fivity clDb5 . 2,1XL) Fo(xl parcels distributed . Nearty 3(Kl farnilies and young chiblrni sup￿￿ the Family Support Project - Over 2.IIJO clients advi￿ aml supp(wt 5erYitts kngh front office . Over l.(KJO clients Teceived supprfft with tkbt and Welf3re Ixnefit re]aled issves - We had over lJTh) virtyal visiiors ￿ the off￿e k￿kIng for help with passp￿( awlications or visititkg the shry> - Over 25(K) welfare calls ¢Th)k pixe Pag¢ 6 BIRMINGHAM IRISH ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 21125 (INCORPORATING TIIE DIRECTORS REK)RT) {c4wlinued) The year ffj 31 Marth 201$ the Chuiry make • surplus of £3&682 (2024: thficit of£161,044k thuing the ye4rwider ￿VIeW. the Charity'8 irKomiDg resour￿$ amouDted 10£727,580 (2024: £539,957) with £30.91912024: £55,031) of thai frorn volunwy income fTom4)urgetKrousdoL(ry and £M)3,655 (2024.. £464.434> frotn grants and ￿ntr￿ts fn)m our with TemairriDg £33.(Kkn {2024. £20.492) from investment and othgr trathg aclivilie5. oll￿0]￿g resc￿ we £688,89812024: £701,LK)I). expenditure. The Balan¢¢ 5heeton page 14 shows tr (Igriry's and liabilifies at 31 March 2025. > BirnitnJo am City Coll￿]1 (Ath￿￿ and ComM￿ti8$} > Binningham & Solihull ICB > Birmingh&D S¢condffj' SclKM)Ls Family Suprx)rt ProJ￿t The bish Youth Foundation sothete few for l(mg lemi illvestmenL The T￿￿e£S have exarninEd s fc4wl￿ts for JEserYes in light of the main risks to the organisation and bave ¢stabli5bed a ￿7￿cY where ts unreStrItt￿fiM￿￿ committed or inve5Eed in tangible fjxed &ssets held by the charity slK)uld to be equivaknt to oine monttLS' cwreDt eXpendEtU￿ rates this is approxiw¢e]Y fl(1(￿. This is reviewed e%vy year by Board Tr total funds held in ￿serve at the balanceshee¢da* a￿ £6(11891. of thth£381.1kn3 rcgave4 leavitig uor¢srri¢trd reserves ot£219R8. PLANS FOR FtrruRE PERIODS BiThnin8ham ]Tish Awxiatton will stycng11￿ its roie as a W1￿75t SlJPlKgtI PEOVAdu thai wkdg¢ obtsined in the course of the audit or othe￿Se 4)pear8 to be Wat￿lalIY misrtatrd. If we Mkntify sucb int(￿$1Stnc1cS or apparent matrrial misslatem￿, we are requirtd KJ dew[￿ whetkn this gives ti5e lo • material mi&8t￿ent in the financial sialen￿OIS themselves. If. b&s¢d on the w(ttk we have ￿fry￿ed. th* tkn 1$ a materi81 We have nothi￿ to reN)n ift this rega In our opinion, IM5ed the w(xk utNJena¢uio the c(HJrseof the a￿111." Pase 11 REPORT OF THE INDEPENDEKf AUDITOKS TO THE MEMBEKS OF BIRMINGHAM IRISH ASSOCIATION FOR THE YLIR EhU)ED 31 MARCH 2025 In tbe lighi of the knowledge and undustsndiog of the chatitsble c(ollpany its environM￿t obt#ined in the We bav¢ nrthing lo repryt in xwpeci (lthe fouowillg wbcrc th Companies Act r¢qllir¢s u$ to report you if. in our opini￿. thquate xrounting reeiydg h•¥e Jxx l*en fow our wdit have no¢ Ixen ￿(eIVed from bT￿l￿ noi visiied by us.. or the financia] Sf4tenxnts ale ￿ in weenKnl with the Xaminiitig ￿C(￿d$ And rtwrns; or certain disclosures of trustees, rnuT*ration sFYcified by law are not made. or we have received all the iDf(mkition and explanan￿$ wc re(pir¢ for our a￿111. or the ttUS*es were not entided to take thantsge of the smaIl exempbon froni thewuirernenl 10 As explaiDed more fully the Statr]ntsi of D￿0￿. Rw>DAI)ilitw the {wl¥) are also the directots the charAtabte con4￿Y for tlke pwposes of comw law) are reSt￿￿tA¢ for thc preporaion of the fitt2neig1 stsÈemellts ond for bEing that they give 2 and fair view. aDd for such inta7ul eontrol as the tfusrees deter￿ille is necessary to ffllable the preparation offinancI￿ Statrmel￿ are ftee fn)m material rnisstatemenL wbethtr to fi￿d or eJror. lo preparing the finaicial ststenmts. the are￿ble for&85￿llng Ch￿ltab￿ ciwy's ability io contiriue as a gou]g Co[￿ern. disclosing. as applicabk Telatd io going o)ts¢eEn aNJ using the going concern basis of accounting unless the eidker int¢ud to liquid&e the dwitabk c*mpany or to ce&se operdtiOTts. or have Jjo ttalistic al*rnativebm to do so. Our objectives are to obtain reasi>nabie &ssi]rdftt dboui wtjether thefjnancial starEn￿ as a WI￿ * free from mateTial nussts*menL whether due io fraud or e￿Yr, aryj to iS￿e a RqN)rt ol the JndepeDde￿t Audi￿￿ that includes our opinion. Reasonable a5surdnce is a high level of 18g[tr￿. but is noi a suarnitee that an audit condu¢(ed in accordarmx with ISAS liiK} will always ikntct a m¥etiaJ mi55ta*nJent wha) il ekists. Missth*ments can ￿lse from frdud oretror and a￿ con)*Jered if. i]%lividually or in tbe aggrega*, they could ￿aSOnablY tFre£ulariti¢S. including fraud. are instances of noD-CLwlianLL Wlth law5 and regUl￿]￿n5. We thsign proceduffs ill line with our r&sponsibilities. outlined aTrX￿. to detect makti41 mil￿alen￿rtts 3n rB5PCCt of irregularities. ill¢Kuding frnud. The exfent to which pu(%th￿ arc capable of det¢cling i￿g￿larItieS. iDcludillg fraud is detsiled below: raptKoach ￿ identifying aThl a&s¢ssing the Tisk% of rnatsial mi￿￿￿t in resi￿￿ ofiEregularitie5. including capabilities and skills to idenilfy Orrec0￿1￿ nDn*compli*Ke with applicable law5 and Teguiations: we id¢Dufied the laws and regulafioDS aFq)iicable ro the chariry thmuth discussions with tn]stees aDd other tnaDagemeot and from our COD}m￿l31 knowkd8e exwience: we f(￿sed on specific law5 and regulati¢￿5 which we ¢Th￿de￿d may have 4 direci matuial effect on the fw1￿￿1aI statements or the operaiions of the conwy, inc]￿ling (JJari¢ies A¢t 2011. iaxation legisl￿10ft, proiectiOO. *)ti-bribery. en￿loyme11l envirnnmental and heAIth aDd safety legisl￿10n. we f(KDsed on specific laws re8u1aiiL￿s wbid) we ¢￿SIdered may have a dI￿£t thituia] ¢ffert on the fllw)¢ial sra¢ements or the owJii(w of tr company; and we &s3¢ssed the ex￿￿1 ol complton¢¢ wilh the laws al￿ Tegulaiions identifieAI above througk n￿ing an ￿nde>sta￿lIng of ljow fraud mighi ￿. b!.: making cnquirics of )5 ￿ whevr tly c(￿sid￿ed thete was to frau¢ their knowl¢dg¢ of a¢￿*1. su4*¢trd and 4lkged fraud" and consideTittg the tnternal control$ in place 10 rnitigate risks of aDd nwliaoce with laws and regulatioLs. Page 12 REPORT OF THE INDEPENDENT AISDrroKS TO TItE MEMBERS OF BIRMINGHAM IRISH ASSOCIATION FOR THE YEAR EhT)ED 31 MARCH 2025 fomed aDalyllcal priwjures kn idenlify aDy uousnal or ttlatÉ￿thips. te*ed Journal entries to MJeDtify unusual transa¢(iolls: of Po￿1141 b1￿ and In res￿1￿ to the risk of irregularities 2nd with knws ￿g￿l¥lOn& we desigDtsl Procedures which included, bui We￿ limitcd to: ¥gtEeing financial statement disclosuru lo undertying suptA)Tting a￿￿￿￿￿10￿. reading the rninutes of meeting (rf char￿1 with goYernanLr" eDqUiTing of rywJ3getnellt as to acts￿ and ￿￿entIal litigatson aThl clai￿. and There are inherent lirnitatiO]LS in our audit pr(th tsCTrTr￿ above. Tr tra)re removed that laws regulations are from f￿anCIal tran5adion& tr kss like]v li 1$ that we would awaTr of non-wmpliance. Auditing Standards JJSO limit th¢ audit pro(>Jw required to iderL£rfy DrTrcompliaDce with laws aJ]d regul￿10￿$ Material rnisstatements ttmi aris¢ due to fraud can be hanjer (o (kteLt than tI￿t atise ftom they may itiyolve deliberate c(M￿l or collwsion. A funher des￿1￿10￿ of our T¢S￿A$1b1]itIes f(K tbe audit of the financial statements is located on the Fioajeial Reporting Counca s w¢bsite at www.fr¢.otg.ukla￿Ii1(¥￿tthkn. Thi8 descriptson forn￿ p&lofourReport of the hdepujdent AoditOES. This ryort is ttwle sokly to the clwatsble c(Rnpaoy's meMTr￿ as a b￿. ID ￿C￿lan￿ with 3 of Part 16 of the Cojnpanies 21M)6. (kn audit Wa￿ has uE¥krtkn so that we rnighi state to charitabk company s It￿MberS those we are to Slate to them in an auditor5. rewt aDd forno other pu￿Ose. To the fulle￿ extyjt p¢rniitted by law: we do Dc* (Y assume Te5TK)n5ibility to anyone other than the c￿￿rI[able cornpaoy alld the ¢haritsbk comp&rfs as a b(￿. for audit wozL for thig rqw or f the opinions Tre have JeTemy Kitsoll BA FCA Senior AudiknT Prime CTharÉered Ac¢ounLints CorneT Oak L Homer Road Solihull West Mid1￿ B91 3QG Dale: 16.10.2025. BIRMINGHAM IRISH ASSOCL4TION Pag¢ 13 STATEMENT OF FINANCIAL Acr1Vrr￿ (inCor￿)ratIng INCOME AIYD EXPEh7)rri)RE ACCOUNTI FOR THE YEAR ENDED31 MARCH 2025 to31 ear 2024 Income from: Donatiow and legacles ClwitJble aetivi¢iv￿. Y).919 30.919 55.031 55.031 293 293.684 285.684 274AII I 88310 274011 88010 7.150 L?.812 Health and hatdship 88280 7.658 7.150 6.908 Activity celltre Other trddlng #ctiTfiik￿. Investment intome iU20 20J86 11420 11149 8.343 12.149 8.343 Tot81 Ineo ?1￿75 727580 457526 81431 539.957 Expenditure on: 9331 9931 9.758 Ch￿l¥ble actiwities: EJnigr8lli suppjrt Community suptAIrt Health and hardship Schuo15 pn)gramn Acrivity ceDire 9,758 314.148 189.95? Itl&762 314.148 287.612 189.953 20QXII 108.762 15997 519 49588 287.612 2t16,201 116.965 17.627 J7.6ZI 519 49588 61638 62.638 612363 7￿35 68&898 610.T18 223 701.￿] Net (exprndtt￿re)fill¢0m¢ TraDsfen Ixiween fiuhds 43J4 20243 (4,￿) {20,243) 3W 11532521 (7.792) (16J.(M41 129_ry8) 13 Net movemort IR funds 63.885 (25203) 3&68Z 1113.954) (37APJ)) 1161.thMI Reconciliatlon offunds: Toral brougbt forward 317.178 245.031 5612( 441.132 2tr2.121 723.253 Totsl fi￿dS ¢*rried ffonvard 381.￿3 219.828 (￿.891 317.178 ?45,031 561209 The resujts for the year deriv¢ from COMinthin8 f¢tiviiies Itsd there ue IM) 8ain5 or losses other than those Shown above. The notes m page5 16 to 26 fonn pan of these ￿ts. Page 14 BALANCE SHE￿ AT 31 MARCH 2025 202 Tangible 8%sets 47.￿¢ 67,532 47,￿4 67532 cL￿RENT AssKrs 150 14,179 52A868 Deb Cash at bank and in 15J40 577.623 594.M7 542,551 (41.680) (47.VH4) 5i2.9g7 494.677 5612( 562.209 14 Utrnirted Fund% 219,828 381.￿3 245.031 317.178 6W.891 i62.209 bj￿1 ts) Sm￿] eojwiati￿ regiu* Part 15 of the Companies A(* ?(KhS. Th￿¢ 3tstrments wete 44>foT4ed and authonsd f'Accouniing aDd Reporting by Chariiies: Sts*meftt of Recomr*th Pr¥tice applicable lo th￿l￿e5 preparing their #ccounts ID a¢￿dance with the ￿nanCIal ReEKYtin8 StsDdard applicable in the UK aDd Republic of Ittl￿d (FRS 1tr2)'. FllRanCi￿ Rqxming StaryJ*d 102 Tr FU￿￿¢19￿ Re[￿￿￿8 StsDdard applicable in the UK and Repblic of Iteland. and the Co1￿ Act 21KK* The fiaattci￿ have beeD Ptepfftl under Trse fEnancial ststeTueDrs hav¢ Lwj on a goi￿￿ conceJD basis as the tn￿te￿ belitve that TLO Enthial uncetta3nti¢s ￿15[ The Diistee8 bave cortsideTeLI the kvel of fllEllls held and the exFe£ted level of iDCOrnC afyl exwiditiwe for twelve llKMths hD]n auth￿131ng these financial statemeTh￿ The budgettd ittcome aThJ exwythtiue 15 suffi¢iert the level of Ir5eTV￿ the clwity to be able tC* oDlinue as a going coacellL (b) InC0￿e is rttognised in the Sfawjut of kniai Activ[ti￿ wlkn ts chatity entitlement to the fiJnd5: any perfOrni￿ cotidi(xms attached itenrfs) of income have been meL It i4 probable that the iti¢ome wlll be receiveJJ aThl the can be rcligb]y. The followiDg specific EK)licies date in writing. If there o)llditi￿s auached kn the th￿￿tton andthis requirn a kvel ofperfornwice before eDtitlement w be obtsirt the# income is deferred Wllil those conditioLs are fi￿Y or the fulfilnKnt of th1>5e condiur)ns is withiD the contiot of the th￿lty attd ￿ is [￿able they wi]1 be fu]fille4t tn¢ome from grants is ￿KOS0￿￿d a fair liallle Y•A￿Tr the ch￿￿ty ￿ti1]ement after any ￿rf0TnwCe Conditions have bw meL it Is prthabk that the incorne will be reeeE*ed and tk att￿￿￿t ¢an DO[￿ted f¥iliti&% and don￿￿ professi(M)2] seryices are T¢cognised as incorne at fair value wI)en theirec0n0￿C t￿tfit istKobabie. itcan be rtYasur￿ retiably and treclwiry hascolltrol ov¢rth¢ item. Fatr value is detellni￿ b8Ms of the valoe of th¢ gift to th¢ Ch￿iry. for example the the tharity would be wlllmg to the f￿ f¥AlitI￿ WLd sezvK#. A componding No amount is incluskd in the financial Sthlements for Volun￿ lin)e ift line with the SORP (FRS 102). FunlJ¢r detskl is given in the Tn￿[ce$. Annual ReFrt WI￿ rel¢v8nL (¢) Expend All expe￿It￿￿ is *countcd f￿ on ao t￿￿al5 basis atyj Iw Ixeft c1&4sifi¢d under a￿1Vill￿ that aggregate all costs Rlated ￿ any particulw ¥tiviLy. E%￿ndIt￿re is M)8nised where there is a legal or consttuclive Oblig￿1￿ paymeDts ￿ third parties; il is prd>abl¢ thai th¢ 5ettl¢tuent will be required aDd amount cl theobligati¢M ¢ao be nUSUE￿￿l1ably. li is cwegorised uThJerthe following Ex(￿din￿e on cltafitsN¢ xtiviii¢s ittlude those COST5 by Ik dwity in the de]ivery of its (Xhu eX￿dIt￿t rctrcseDts iieins Iiot fanittg IDW the c*g(ffrs above. All Ca*8￿1¢5 of e(*Sts illclud¢ costs thifcan be direcdy to sllcb xriviti¢s and thost BIRMINGHAM IRISH ASSOCIATIOIY Page 17 OTES TO THE ACCOlJWfS FOR THE YEAR ENDED 31 MARCH 2025 (cont'd) ACCOUNfiNG POLICIES (contllwed) Jrrecoverable VAT is ¢harg&l ¥ an expense a84inu the Xlivity for which expenditvre rn. Support costs art those 0&sist the Work of the CTr￿1ty do direcdy represeni ciwitable activities attd include FTqnis¢s costs. costs. goVern•￿e costs, *lnunistrative and payroll cosr8. They are direcuy ID of eA￿Ddi￿ OD the of the charity. Wbere support cos18 cann(A be directly allributed to particulu xtivitiw have betn allocated ￿ ¢xpenditttre on 8 b￿]¥ which may be based on ￿1vitY as representrd by direct Costs cxw￿d on &tivity, or b&sed on a (d) fTxed Dwwiatirn is provided atthefolk)wing wuol rdt&4 in ordtr ￿ wrlie off each assetover its egim&ted life or. if held under a fmance kn over ]ease tm. whicbcvu is tbe sh{x￿. . Str￿S￿l Iine over 20 yeats - 3333* on cost on rthcing balance Websik dei'elopmellt Fixtures aod fittin Motor Vehicles - 3333%on ¥ {e) IDve&tmentPr0￿rtY Sts)cks ac valued at the k)V•vof cmt atyj DetTealigabk val¥ aftry titsking due aUDwanc¢ lor obsolere lld slow moving ilEJD5. 18) Toxat The clwiry is exeDipt from c(xp)Niom tsx OD its ch*i(able ￿1VIll (h) Fund aLr￿￿ting UryTEstiicted fonth caD be in Kcordw w&th clwitsMe obi￿tiveS at diSc[￿lon of the R¢striC￿d funds Can only be wqed for partrular ttstridd within ￿ dJje¢ts of the charity. R¢strictions ￿lse when S￿ by thc dowr or WI￿ funds are raised for partirular tt5tric*d ltyrther explan￿lOn of the Pur￿le of each fund is included in the D(xes ￿ the finatwial S￿￿ments. The chatilable company a defll*d contri￿tiOn ￿ts1O￿ Contiibution5 payable to the charitrble compatty's peD$i￿ thme atE cbty ty the Sts*Drnt of ￿04￿[alA￿LY1l￿eS in the poi to which they Eel&￿. Page 18 BIRMINGHAM IRISH ASSOCIATION NOTKS TO THE AccouNfs FOR THE YEAR ENDED 31 MARCH 2025 (cont'd) 31 rch 2024 Fundraiiing events Shop inw Rent5 Teceived PdssFKKt & 5.710 4.691 6.600 858 iio 11420 12,149 The tn)stees EKither rettived Th)r waived any rrJnunffjtion thwing ts year 121Y24: £nil). No trusw wue paid travel dwing the yw12024: Swl). Executive. The total anN)UDÈ olen]ployee benefits Ind￿jing employer's CODtEibuÈioDS rcceiv¢d by key management perso￿¢} vKre £56,742 (Ill4: £65.310). Bry￿fits 2025 382J32 28.641 7,305 389,795 29,676 8.563 Employer s n￿lO￿al itLwraDce Fwk)yu's ￿lon contrilmnions 418,278 428.034 No employees earned £6QIXXI pa (2024.. one). 13 13 15 15 PENSIONS Th¢ ch￿IlY oixratS8 a defmed Contrib￿10￿ pensB)n scbeme. The thzrge to the Ststement of Financial Activities foriheyeaT is£7J05 (2024.. £8J631.TrreareLwtsts￿11ngcon￿￿tso￿% ￿ 31 Ma￿￿ 2025 £2.034 {2024: £1.762) and no pIr￿d contrilHJlIO￿ at the ye¥r-eDd (21J24: £nil). The p￿s￿Oll cbarge is all(￿ared i Testrieted ￿n￿Str*￿a fuDds de[￿th￿s on slaff are w11￿ry funded by restrtctcd funds. JM e4*mt EIIIIIPI 5111 vj v)w VJ Page 20 NOTFS TO THE ACCOUNIS FOR THE YEAR ENDED 31 MARCH 2025 (ront?d) Net tA￿Adi￿￿e forihe year is statrd aftelclwpnr." ear Ima 20.953 5.120 6.077 21,270 4.876 5,033 962 Audsi rets . TLUTION applied io clLarAthble IRir Tok tkvel At l April 2(r24 A(knti(K D￿￿)8119 Reclassifi¢ati( 58.340 143.654 64238 37,658 12.747 310.637 1525 iJ25 At 31 March 2015 58J40 143,654 64238 37.658 14.IY12 317,962 Depreci4tlDn Ai l April 2024 Cbarge for y¢ar 57. 94.019 17232 47.610 1495 37J75 71 11201 715 249,105 20.953 At 31 Marcb 2Q25 58.340 111251 50.105 37.446 12,916 270.058 Nel book val At 31 Ma￿h 2025 31403 14.133 212 1.156 47,g At 31 Matcb 21n4 49.635 16.628 283 67,532 Poge 21 BKRMINGHAM IRISH ASSOCIATION NOTES TO THE ACCOUhTS FOR THE YEAR F￿￿ED 31 MARCH 2025 (eont'd) 9. STOCKS 2025 2024 Shop s￿)18 held for rwle 1.504 J,504 10. DEBTORS-AMOUNTS FALLING DUE wrrHIN ONE YEAR 560 14.980 560 13.619 15540 14.179 13.385 28295 24.918 41.680 47,874 exh of whom has rnderEakento contiitrttte £1 in evthi of the compaDy EriDg up. Pag¢ 22 BIRMINGHAM IRISH ASSOaATION NOTES TO THEACcoU￿ FOR THE YEAR ENDED 31 MARCH 2025 (cqml'd) Big Loitery Fwt)d BinDinEham City C4)urd- Objer Adults io¢ludillg RosrrA 145.447 167.314 7115(X) (55.418) (39.103) 257,343 31,397 88,810 (108.762) I lJ38 285.684 (294.882) 19.952 tti9h GovernrncnL DePart￿nt of Foru8 (11635) 291 16.630) 1.370 Affair5: Si Patrick's Frstivai 2nd Parnk 20.051 127.TJ8 20.051 68362 3A197 (95.433) 317.178 65&5)5 (611863) 20.243 381.(￿3 GeThe￿I fur41 245,031 71.IY15 (76.035) {20243) 219.828 5622IYJ 727J80 (688,898) 600,891 A ttyn5fer of £20.243 {2￿_4.. £29298) to Te5tti(*ed furHJ5 in ts year ryr¢scnts the transfu of unrestricted fllllds ID pjoiects in deficit at the year4nd whith no f¥JndÈDg i5 exp¢c*d to k receiyed to cov Big LoitEry Fvt This fotrfj is a fuotsl by Big L41ttery Fulld that will enable awity to catry ¥uvilies iti coullDuDity suppin and health Adults Pmject including R￿$rrA Health and Hardthp Fwml advice guida￿t. corornuThiry thecharity ser4¢s awj forc11￿ts in need of f￿￿la] support These fvndq support $￿ary Pro￿ COSLS for Birmingham Erith Associ*1￿ s social inclusion. pimary care. family support and culttjral velop￿t projx¢& This fvnd is m*k upof a numterof small¢rconunuJllty su￿OrtEr￿Je£l3 which have be￿ FrfM)l￿l togeth￿ to f(Ym one fuThl. Cotstrfr￿ts￿ of £12:344 (e15.IMX>) re1z1v￿ from the Trish GovernrneD( of Foreign Affaits Ww*d% Memixialising the Troubles: Forei8n Affairs: Fjnigrant (knerai Comjtwnity Sutv¥t Ekniects Foreign Affairs: Reco￿.￿latio￿ conulF￿tKffl towards the costs of OTwising a festival aTullor parade in Birroingham in celebr*th of SA Patrick's Day. Foteign AffaArs'. St Patiick's Festsvai and Para Page 23 BIRMThGHAM IRISH ASSOCIATION NOTES TO ACCOIJNfS FOR THE YEAR ENDED 31 MARCH 2025 (eont'd) 14. NEfA&SETS ANALYSED BETwEF￿ FUN[ Ftted Assets Asse UnrestrA¢*d 47. 171.924 381.IK+3 219.828 38l.063 47.9C 551987 600.891 15. uLT￿ATE coNfROiLThG PARTY In the opinioD of th¢ trusS¢es. Ixous¢ of the Th?y that the cknry is con￿lDJ[td thue És no single ultima rktrollkng pty. The cbaTiLy is eflectively contmllpl by th¢ Boar￿ as a tKdy. ¢anc¢lhble otttauTrg leases J5 fi>lh)ws:_ Within one year Between one and two years Between two and five years More than five yea 31.T19 29.769 29.513 36.9 30.61x1 59.Of*) 91,081 126.656 Pa8e 24 BIRLkflNGHAM IRLSH ￿￿ocIATIoN NOTLS TO THE Accou￿ FOR THEYEAR ENDED 31 MARCH 2025 (cont'd) Coniribuiiiln iowordj Proje¢1 Costr. Ojlknue, Sp￿ts and Huitsge Fatnily SupporE and Welfare 33.IM) (47.6391 35.lJY) 1 ?8.716) 31.1 (43.458) 155.(KX) (175.1kn9) 14,639 (6,284) 12.274 17.831 (9.3(X>) Social tndusioD PrnieL Wesi Midlands Irish Supp)rt Parrnership COllabora￿Ve Young Per%imsEt)hoti(x￿l SuNxrt U38 31.5(Xl (29.1￿) 2.340 11538 2.340 12J44 (12.635) 291 12.344 11163)I 291 Atl At31 Transfets Mar 2025 16,630) iJ70 16.630) 1,370 BIRMINGHAM IIUSH A&SOCIATION Page 25 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH ￿25 (¢ont'd) Ig. COIMPABATIVTr3 FOR THE YL4R F￿DED 31 MARCH 2•24 Big Louery Fund BimiiDgham City Council- Okkn Adults including ROSTTA Health and HO￿$haP fijnd trish GoVernn￿nL Department of Foreign Affai[5 and Trade: EaDigraDt 201,126 750 S9.6￿1 (56.429) 161.168) 145,447 613 88280 (116.965) 285.684 (Z87.612) 13.4&5 I lJ38 11344 FotEign Affairs and Trnd¢: Recoticili&i(Trn FuDd Other 12.344 20.051 193150 20.051 127.798 23.152 {8&(￿4) 441.132 457J26 (610.778) 29.298 317.J78 281121 82.431 (￿,223) (29298) 245.031 723153 539.957 (701,11)1) 562,2(P) Tan ear Unrestricted fuuds Restricted fi]nds 67532 177.499 317.178 245.031 317.178 67532 494.677 562,209 8sa'8 *> f4