Charity Registration No. 1075800 BUILDING BLOCKS THE HIGH SHERIFF'S POLICE TRUST FOR THE COUNTY OF THE WEST MIDLANDS TRUSTEES REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 BUILDING BLOCKS THE HIGH SHERIFF'S POLICE TRUST FOR THE COUNTY OF THE WEST MIDLANDS LEGAL AND ADMINISTRATIVE INFORMATION Trustses Mrs J Heppel Mr J Jardlne Mr P Gillett Mr M O'Hara MrWAIi Charlty Numbor 1075800 Principal Address Offlce of tho Police and Crimo Commissioner West Midlands Police, Lloyd Hou80 Colmoro Circus Queensway Blrmlngham West Midlands B4 6NQ Accountant Ainsley Dyer Offlce of the Polico and Crimo Commissioner West Midlands Police. Lloyd House Colmore Circus Queen8way Binningham West Midlands B4 6NQ BUILDING BLOCKS THE HIGH SHERIFF'S POLICE TRUST FOR THE COUNTY OF THE WEST MIDLANDS CONTENTS Pago Trusteos Report Accountants Report Statement of Financial Activities Balance Sheet BUILDING BLOCKS THE HIGH SHERIFF'S POLICE TRUST FOR THE COUNTY OF THE WEST MIDLANDS TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees pres8nt their report and accounts for the year ended 31 March 2025. The accounts have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the governing document, Ihe Charities Act 2011 and the Statement of Recommended Practice, 'Accounting and Reporting by Charities., issues in March 2005. Structure, governance and management The charity was established by a charitable trust deed on 6 April 1999. The charity obtained registered charitable status on 3 June 1999 (registered number 1075800). The objactives are to provide support to children and young people in order to prevent crime, substance misuse and anti-social behaviour. To provide services to support children and young people into education and employment. To promote or support activities which allow children and young people to develop their personal and social skills creating confidence and independence. This will be achieved by providing grants to successful applicants. The trust deed gives the trustees the power lo apply the funds in such a manner as they think fit to or for the benefit of any charitable object or purpose. There are at present no restricted funds The Trustees who served during the year were: Mrs J Heppel Mr J Jardine Mr P Gillett Mr M O'Hara Mrw Ali The Trustees who were appointedlresigned during the year were: No resignations during the year 24-25. Mr W Ali was appointed as a trustee on 61h December 2024. The maximum number of trustees is eight and the minimum is four. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. The charity is a single organisation. The trustees have considered the most appropriate policy for investing funds and have found the Charity Community Bank Account meets their requirements to generate income and yet still have ready access to funds. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. Objectives and Activities The charity is govemed by a declaration of trust, which sets out the role and method of election of members of the management committee. The management Gommittee meets on at least three occasions during the year and is responsible for the govemance of the charity and for all policy, organisation and financial matters. Building Blocks is the Police and Crime Commissioners and West Midlands Police charitable trust and only funds projects which are in the West Midlands County. Its main focus is youth and projects which tackle the issues of substance misuse, anti-social behaviour and diverting young people from crime. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. The trustees meet on a regular basis to consider what grants they will make and to review any feedback they have received. Nominations for grants are elicited by formal and infomial means. The trustees invite organisations to submit a formal application saying how the funds would b8 used and what would b8 achieved. The trustees seek feedback on the actual use of the grants given and the achievements made. The explanations and feedback re￿iVed are sufficient for monitoring the quality of the grants made. Achievement and Performance The administration of the charity moved from W8St Midlands Police to the West Midlands Police and Crime Commissioners in 2015116. This change to administrative arrangements should affect the purpose or direction of the charity going for4vard. Due to this administration change, changes in Trustees in 2016117 and the current income stream for the charity being revised. the activity to the Charity has been to a minimum. However, it is expected the activity of the charity will increase, as a sustainable future for the charity is determined. Financial Review The accounts which follow, show a net income for the year amounting to £23,986. This is mainly due to the sales income received during the year. These bank balances have built up over a number of years and trustees want to spend a proportion of these balances. This will ensure young people of the West Midlands benefit from these accumulated balances. The trustees are satisfied the reserves of the Gharity are at a sufficient level to enable the charity to continue operating. On behalf of t e board of trust88s Mrs J Heppel Trustee Dated: 9th June 2025 BUILDING BLOCKS THE HIGH SHERIFF'S POLICE TRUST FOR THE COUNTY OF THE WEST MIDLANDS ACCOUNTANTS REPORT I report on the accounts of the charity for the year ended 31 March 2025, which are set out on pages 4 to 7 Respective Responsibilities of Trustees The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit and independent examination is not required for this year under s8Ction 144(2) and 145(1) of the Charities Act 2011, Basis of Accountsnts Report The examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement b810w. Accountants Statement In connection with the examination, no malter has come to my attention: a) Which gives reasonable cause to believe that in any material respect the requirem8nts: to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and cornply with the accounting requirement of the 2011 Act; have not been met or b) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Ainsley Dyer ACMA, CGMA. Accountant Dated: 9th June 2025 BUILDING BLOCKS THE HIGH SHERIFF'S POLICE TRUST FOR THE COUNTY OF THE WEST MIDLANDS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes INCOMING RESOURCES FROM GENERATED FUNDS Donations and Legacies Investment Income 26,557 870 27,427 641 641 Incoming Resources from Charitable Activities Total Incomlng Resources 27,427 641 RESOURCES EXPENDED Bursaries Projects Supported Trustee Insurance Governance Costs 2,994 447 900 500 Total Resources Expended 3,441 Net Income for the Year/ Net Movement In Funds 23,986 -758 Fund Balances at l April 2024 77,469 78,227 Fund Balances at 31 March 2025 101,455 77,469 BUILDING BLOCKS THE HIGH SHERIFF'S POLICE TRUST FOR THE COUNTY OF THE WEST MIDLANDS BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes CURRENT ASSETS Debtors Cash at bank and In hand 101,455 101.455 78,369 78,369 CURRENT LIABILITIES Creditors: amounts falling due within one year 900 900 TOTAL ASSETS LESS CURRENT LIABILITIES 101,455 77,469 INCOME FUNDS Unrestricted Funds 101,455 101,455 77,469 77,469 The accounts were approved by the Trustees on 9th June 2025 Mr8J Trustee BUILDING BLOCKS THE HIGH SHERIFF'S POLICE TRUST FOR THE COUNTY OF THE WEST MIDLANDS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng Policies Basis of Preparation The accounts have been prepared under the historical cost convention. The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and R8POrting by Charities" issued in March 2005 and the Charities Act 1993. Incomlng Resources Incoming resources are recognised when received or where the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Resources Expended Expenses, including grants, are recognised where there is a legal or constructive obligation to pay in the case of expenses, or approved by the Trustees in the case of grants. Donations and Legacies 2025 2024 Donations and Gifts 26,557 Donations and Gift8 Unrestricted Funds.. Police Sources Other Investment Income 2025 2024 Interest Receivable 870 641 Incoming Resources from Charitable Activities 2025 2024 Mobile Phone Recycling Total Resources Expended 2025 2024 Bursaries Projects Supported Trustee Insurance Governance Costs 2,994 447 900 500 6 Trustees None of the Trust88s (or any persons connected with them) received any remuneration during the year 7 Employees There were no employees during the year 8 Debtors 2025 2024 Trade Debtors Creditors: amounts falling due within one 9 year 2025 2024 Accruals - Truste8 Insurance - AON UK. 900 io