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← Community, Education And Development Foundation Limited

2025-06-30-accounts

:

REGISTERED COMPANY NUMBER: 04526896 (England and Wales) REGISTERED CHARITY NUMBER: 1094421

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

FOR

COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

Watergates 109 Coleman Road Leicester Leicestershire LE5 4LE

COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

Page
Reference and Administrative Details 1
Trustees’ Report 2 to 7
Independent Examiner's Report 8
Statementof Financial Activities 9
Statementof Financial Position 10 to 11
Notes tothe Financial Statements 12 to 18
DetailedStatementofFinancialActivities 19 to 20

COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30TH JUNE 2025

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TRUSTEES Mr Sukhdev Singh Chairman Mr Gian Singh Mr Lakhbir Singh

COMPANY SECRETARY Mr Lakhbir Singh REGISTERED OFFICE 46 Hockley Hill Hockley Birmingham B18 5AQ

REGISTERED COMPANY NUMBER 04526896 (England and Wales) _ REGISTERED CHARITY NUMBER 1094421

INDEPENDENT EXAMINER Watergates 109 Coleman Road Leicester Leicestershire LE5 4LE

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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH JUNE 2025 i ll ECF CL The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th June 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).

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| COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED TRUSTEES' REPORT FOR THE YEAR ENDED 30TH JUNE 2025 cen——C“‘isSsSCSCSS ee OBJECTIVES AND ACTIVITIES Summary of objectives The principal objectives of Community, Education & Development Foundation Limited, as set out in the Memorandum of Association, are: (1) The support or promotion of any charitable purposes to include in particular but not exclusively the benefit of the inhabitants of the West Midlands in the United Kingdom and the Punjabi region in India ("the Areas of Benefit") without distinction of age, gender, gender reassignment, sexual orientation, nationality, ethnic or national origins, race, colour, marital status, disability, political or religious beliefs; by associating the local statutory authorities, voluntary organisations, community groups and inhabitants in a common effort to advance education, the preservation of good health and relief of poverty, distress or sickness, to provide facilities for education, recreation and leisure time occupation and to promote such other charitable purposes as may from time to time be determined with the object of improving the conditions of life for the inhabitants of the Areas of Benefit: and (2) to establish, or secure the establishment of a Community Learning Centre ("the Centre") and to maintain and manage the same (whether alone or in co-operation with any local authority or other person or body) in furtherance of these objects. Summary of aims The Charity is working to promote the following concepts and activities:

Education is seen as the key to human advancement. Education combined with work and a spiritual life will result in individual, family and community prosperity. The Charity will work actively to increase participation in education and provide good quality learning in areas of greatest need. This is one of the important objectives that will facilitate the concept of life long learning for the purpose of continuous self-development, enabling individuals and communities to become self-reliant and achieve self-respect. Health is an essential prerequisite in order to learn, work, help others and participate in personal development. Community provides the means for individuals, families and others to receive support and happiness in a world which often promotes selfishness and commercial gain. Promoting well-being in the local community, we want people to find help in times of crisis, we also want to support people recovering from problems to work out and implement their own ideas for a better life. Improving the quality of life and well-being are not merely about enduring and coping; they involve taking control and enjoying life to the full. This means valuing individuals’ experience and talents whatever their current circumstances. We want a centre that stimulates active participation; our visitors will give support as well as receive it through self-help groups and mutual volunteering schemes. We want people to be able to seek help in a place that is familiar and unintimidating and does not set seekers apart from the rest of the community. Work is essential for the individual and the wider community to become self-reliant, help provide for the less well off, and heip individuals to achieve self-respect. We will promote the practice of honest work, help people to prepare for and get work. Culture is unique to human society and helps to ensure that we develop our caring and humane facets. The Charity will provide for and support social gatherings, which encourage personal and community advancement through activities such as yoga, Cultural study circles, music tuition, contemplation and regular seminars.

ENSURING OUR WORK DELIVERS OUR AIMS

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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH JUNE 2025 eellcle The trustees of CEDF are dedicated individuals. selflessly volunteering their time and expertise to the charity and its operations; furthermore they are fully committed to the overall aims of the charity. CEDF's objectives are set to reflect our community aims. Each year the trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have considered the Charity's Commission's general guidance on public benefit and in particular on the advancement of education for public benefit. The trustees are firm in their belief the charity should provide a facility where all members of the local and wider community can come together and partake in activities as well as voice their opinions on what should take place at the centre. Regular consultation with existing and potential service users is ongoing and informs the development of current and future projects on offer. The trustees enthusiastically support the management and support staff in “thinking big" and encourage individuals to think not only on a local level but nationally and internationally forming relationships with other similar minded organisations and individuals. PUBLIC BENEFIT The charity would not be able to function without voluntary help. The trustees acknowledge and thank all the charity's volunteers for their commitment and enthusiasm in Supporting the charity's activities. The charity remains a member of SAFE CIC (Safer Activities for Everyone) in order to keep abreast of the changes in legislation on safeguarding, the organisation provides CEDF with DBS application processing service and acts as a one Stop information service for current information and guidance on Safeguarding and Safer Requirement. During the year SAFE also invites members to participate in Webinars on Safeguarding related matters. CEDF is a member of NCVO (National Council of Voluntary Organisations), the largest umbrella body for voluntary and community organisations in England. NCVO provides practical advice, online training and information on a wide range of charity matters and policy issues including governance, human resources and volunteering. During the financial year, the trustees have continued to improve the charity's governance and the board's working practices in order to deliver greater transparency in the charity's affairs. The board of trustees is pleased to continue membership of the NVCO and considers the practical advice and guidance not only for trustees but for the charity as a whole very useful. The trustees have sought information from the website and support via e-mail and phone on a number of matters. The trustees of CEDF encourage staff to invest time in their continuous professional development in order to increase knowledge and their ability to carry out their work. CEDF staff have undertaken training in Risk Assessment, Health & Safety, Volunteers and Lone Working - Manual handling/ Slips and Trips.

ees 4.

COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH JUNE 2026

ACHIEVEMENTS AND PERFORMANCE

The Trustees are grateful for all the support the organisation receives from its donors both corporate and _ individual, volunteers, supplementary schools, and community organisations. Our volunteers also make a great contribution. We are very grateful for the hours volunteers have dedicated to general maintenance of the charity's learning centre. Without this valuable contribution of time, energy, and expertise we would not have been able to achieve so much.

Resignations & Key Appointments Narinderyad Kaur has resigned as a teacher to pursue an opportunity externally. CEDF would like to thank Narinderyad for her work with us and we wish her all the best for the future.

CEDF Panjabi School The school has been operating since 2004, and the main aim continues to be the teaching of Panjabi language to children and young people from 4 - 16 years of age. In conjunction with the language teaching, the schools’ curriculum allows for enrichment activities to broaden pupils’ knowledge of Panjabi culture and heritage. The school also works in line with the governments’ initiative Every Child Matters (ECM) and its five desired outcomes - being healthy, staying safe, enjoying, and achieving, making a positive contribution, and achieving economic well-being. This year the number of pupils at the school are broadly in line with last year (74 students vs, 75 in the previous year). Nursery, Entry Level, Intermediate Level, Intermediate Plus, Level 1, Level 2, Pre GCSE, A Level classes are running well. Six students sat external GCSE examinations, the results were good, pupils achieving Grade 5 & 6. Teacher and pupils were congratulated on behalf of CEDF. Several community events were held in the CEDF premises including the annual Diwali and Vaisakhi celebrations for the students, parents and the public which went well with the help of parents and CEDF volunteers. Staff Training & Development At CEDF we are committed to supporting and providing opportunities for permanent and freelance staff and volunteers to undertake training and personal development opportunities. Depending upon the subject matter, training is sourced from external agencies and carried out in-house. Mandatory training courses for staff include Child Protection, Behaviour Management and First Aid. As part of its staff development within the Panjabi School, CEDF promotes discussion and sharing of good practice between staff, teachers, assistants, and volunteer assistants. School management actively encourage staff visits between classes to encourage the sharing of good teaching ideas. Sustainable Financing The rear of the building continues to generate rental income and thus supporting the long-term financial security of CEDF. Financial funds have been re-invested to ensure that CEDF maximises fully the opportunities offered by financial markets whilst remaining within risk appetite as agreed by the Trustees.

Collaborative Working Working together with external agencies is extremely beneficial for CEDF, sharing information and resources, raising the profile of the charity, the school, and its achievements. Many of the opportunities to work with other organisations have been due to exposure of CEDF's work in publications or reports.

CEDF remains a member of the following organisations: " NRCSE - National Resource Centre for Supplementary Education “ RSA - Royal Society for Arts "NCVO - National Council for Voluntary Organisation " BSCB - Birmingham Safeguarding Children Board " SAFEcic - Safer Activities for Everyone (Community Interest Company)

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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH JUNE 2025 a

FINANCIAL REVIEW Financial position The results for the year are set out in the attached accounts. Incoming resources amounted to £99,982 (2024: £93,092) and resources expended amounted to £90,720 (2024: £93,282).This has resulted in a surplus of £24,283 (2024: £48,346 surplus). During the year the charity raised £11,963 (2024: £6,750) in donations from general public as well as corporate donors whilst also generating investment income of £83,884 (2024: £82,210). In addition to this, the charity also generated a fee income in the sum £4,135 which has remained consistent with last year. Investment policy and objectives The trustees have adopted a policy of investing funds to maximise the return to the charity without taking any undue risks.Funds surplus to immediate funding requirements have been placed on fixed term deposit which secure good rates of return. Reserves policy The total reserves held by the charity as at 30 June 2025 amounted to £2,750,938 (2024 : £2,726,655). This consists of unrestricted reserves in the sum of £1,269,599 (2024 : £1,167,802) and restricted reserves in the sum of £1,481,339 (2024 : £1,558,853). The Trustees consider it prudent that unrestricted reserves should be sufficient for the charity's use. The Trustees have decided that there is a need to maintain unrestricted reserves for the following reasons: (a) To provide funds which can be designated to specific projects to enable these projects to be undertaken at short notice and (b) To cover administration and support costs without which the charity could not function.

The Board of Trustees are satisfied that the charity is in a position to meet all its commitments out of the income generated and that its reserves are sufficient for its purposes at the present time.

FUTURE PLANS

CEDF's plans for the next year are:

o Physical Health 0 Nutrition and Health o Financial Health

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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

TRUSTEES’ REPORT FOR THE YEAR ENDED 30TH JUNE 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limitedi by guarantee, as defined by the Companies Act 2006.

The full name of the charity is Community, Education & Development Foundation Limited. It is a company limited by guarantee, and is a registered charity governed by its Memorandum and Articles of Association. The company was formed on 5 September 2002 and was registered with the Charity Commission of England and Wales on 31 October 2002.

Recruitment and appointment of new trustees Trustees are appointed by the Board to serve a five year term. Trustees are eligible to offer themselves reappointment following their retirement from the Board.

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Induction and training of new trustees

There are informal procedures in place for induction and training of new trustees. Trustees are also encouraged attend external briefings and training courses.

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Organisational structure The trustees may from time to time make such rules and regulations in their absolute discretion as they think fit for the management of the institution and may at any time vary such rules and regulations.

Risk management

The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks. Approved by order of the board of trustees on 17th March 2026 and signed on its behalf by: LN 1A iL.

Mr Lakhbir Singh - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's accounts as _ carried out under Section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. independent examiner's statement | have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

Nazir Malida FCCA

Watergates 109 Coleman Road Leicester Leicestershire LE5 4LE 17th March 2026

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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2025

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30/6/25 30/6/24
Unrestricted Restricted Total Total
fund fund funds funds
INCOMEAND ENDOWMENTSFROM Notes £ £
:		 £ £
Donationsand legacies 2 11,963 - 11,963 6,750
Charitable activities 4
Panjabi classes - 4,135 4,135 4,132
Investmentincome 3 83,884 - 83,884 82,210
Total 95,847 4,135 99,982 93,092
EXPENDITUREON
Charitable activities 5
Panjabi classes 1,860 10,547 12,407 14,060
Other 7,211 71,102 78,313 79,222
Total 9,071 81,649 90,720 93,282
Netgains on investments 15,021 - 15,021 48,536
NETINCOME/(EXPENDITURE) 101,797 (77,514) 24,283 48 346
RECONCILIATION OF FUNDS
Total funds broughtforward 1,167,802 1,558,853 2,726,655 2,678,309
TOTALFUNDSCARRIEDFORWARD 1,269,599 1,481,339 2,750,938 2,726,655

The notes on page 0 form part of these financial statements

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COMMUNITY, EDUCATION AND DEVELOPMENT
FOUNDATION LIMITED
STATEMENT OF FINANCIAL POSITION
30TH JUNE 2025
|
ii it
30/6/25 30/6/24
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £. £
FIXED ASSETS
Tangible assets 11 1,850 776,107 777,957 805,653
Investment property 12 . 684,724 684,724 684,724
1,850 1,460,831 1,462,681 1,490,377
CURRENT ASSETS
Debtors 13 2,340 - 2,340 7,698
Investments 14 681,787 - 681,787 644,321
Cash at bank and in hand 594,981 22,258 617,239 605,960
1,279,108 22,258 1,301,366 1,257,979
CREDITORS
Amounts falling due within one year 15 (11,359) (1,750) (13,109) (21,701)
NET CURRENT ASSETS 1,267,749 20,508 1,288,257 1,236,278
TOTAL ASSETS LESS CURRENT LIABILITIES 1,269,599 1,481,339 2,750,938 2,726,655
NET ASSETS 1,269,599 1,481,339 2,750,938 2,/26,655
FUNDS 16
Unrestricted funds 1,269,599 1,167,802
Restricted funds 1,481,339 1,558 853
TOTAL FUNDS 2,750,938 2,/26,655
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TOTAL FUNDS 2,750,938 2,/26,655 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITEO

STATEMENT OF FINANCIAL POSITION- continued 30TH JUNE 2025 Nee a ree These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 17th March 2026 and were signed on its behalf by:

Mr Lakhbir Singh - Trustee

The notes on page 0 form part of these financial statements eee eee

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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 1. ACCOUNTING POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The financial statements of the charitable company, 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 lreland and the Companies Act 2006. 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 the cost less estimated residual value of each asset over its estimated useful life. Freehold property - 2% oncost Plant & machinery - 15 years Fixtures and fittings - 3 years INVESTMENT PROPERTY Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities. TAXATION The charity is exempt from corporation 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. On 23 April 2005, the charity received consent from the Charities Commission to extend its area of benefit from West Bromwich and Scho to the entire West Midlands region and to include the Punjab region of India. The consent specified that all donations received prior to 23 April 2005 should be restricted to benefit the area of West Bromwich and Soho only. All donations subsequent to this date can then be applied to the wider area of benefit. Therefore, all the donations received by the charity before 23 April 2005 have been shown as restricted. Investment income has continued to be presented as unrestricted funds, with a proportion of the income aliocated to restricted funds based on the level of funds held on deposit in each fund at year end. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. a

COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH JUNE 2025

i
i		 i
i		 i
i		 i
i		 i
i		 i
i		 i
i		 i
i
2. DONATIONS AND LEGACIES
30/6/25 30/6/24
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
CompanyDonations
Individual Donations		 6,000
5,963		 -
-		 6,000
5,963		 6,000
750
11,963 - 11,963 6,750
3. INVESTMENT INCOME
30/6/25 30/6/24
Unrestricted Restricted Total Total
funds funds funds funds
x £ £ £
.
Rents received
Bank interest receivable		 38,184
26,322		 -
°		 38,184
26,322		 92,323
13,030
Dividends on share investments 19,378 - 19,378 16,857
83,884 7 83,884 82,210
4. INCOME FROM CHARITABLE ACTIVITIES
30/6/25 30/6/24
Activity £ £
Charitable trading activities Panjabi classes 4,135
5. CHARITABLEACTIVITIES COSTS
Support
Direct costs (see
Costs note 6) Totals
£ £ £
Panjabi classes 10,547 1,860 12,407
6. SUPPORTCOSTS
Governance
costs
£
Panjabiclasses 1,860

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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH JUNE 2025 iS ere ig gr ee

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

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|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |30/6/25|30/6/24| |£|£| |Depreciation|- owned|assets|27,696|27,696| |8.|TRUSTEES'|REMUNERATION AND|BENEFITS| |There|were|no|trustees’|remuneration|or|other|benefits|for|the|year|ended|30th|June|2025|nor|for|the|year| |ended|30th|June|2024.| |9.|STAFF|COSTS| |The average|monthly number of employees|during|the year was|as|follows:| |||30/6/25|30/6/24| |Administration|1|1| |No|employees|received|emoluments|in|excess|of £60,000.| |10.|COMPARATIVES|FOR THE|STATEMENT|OF|FINANCIAL|ACTIVITIES| |Unrestricted|Restricted|Total| |fund|fund|funds| |£|£|£| |INCOME AND|ENDOWMENTS|FROM| |Donations|and|legacies|6,750|-|6,750| |Charitable|activities| |Panjabi|classes|-|4,132|4,132| ||| |Investment|income|82,210|-|82,210| |Total|88,960|4,132|93,092| |EXPENDITURE|ON| |Charitable|activities| |Panjabi|classes|1,860|12,200|14,060| |Other|6,990|72,232|79,222| |Total|8,850|84|432|93,282| |Net gains|on|investments|48,536|-|48,536| |NET INCOME/(EXPENDITURE)|128,646|(80,300)|48,346|

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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025

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i
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ £ £
RECONCILIATION OF FUNDS
Total funds brought forward 1,039,156 1,639,153 2,678,309
TOTAL FUNDS CARRIED FORWARD 1,167,802 1,558,853 2,726,655
11. TANGIBLE FIXED ASSETS
Freehold Plant and Fixtures
property machinery & fittings Totals
£ £ £ £
COST
At 1st July 2024 and 30th June 2025 958,166 100,388 29,756 1,088,310
DEPRECIATION
At ist July 2024 196,684 §9,907 26,066 282,657
Charge for year 19,164 6,692 1,840 27,696
At 30th June 2025 215,848 66,599 27,906 310,353
NET BOOK VALUE
At 30th June 2025 742,318 33,789 1,850 777,957
At 30th June 2024 761,482 40,481 3,690 805,653
Freehold property amount reclassified during the year to Investment property relates to part of the property
occupied by a 3rd party on normal commercial terms.
12. INVESTMENT PROPERTY
£
FAIR VALUE
At 1st July 2024
and 30th June 2025 684,724
NET BOOK VALUE
At 30th June 2025 684,724
At 30th June 2024 684,724
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Included in investment property is freehold land valued at £900,000 (2024 - £900,000).

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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |NOTES|TO THE|FINANCIAL STATEMENTS|- continued| |FOR THE YEAR|ENDED|30TH|JUNE|2025| |iis| |13.|DEBTORS: AMOUNTS|FALLING|DUE WITHIN ONE YEAR| |30/6/25|30/6/24| |£|£| |Prepayments|and|accrued|income|2,340|7,698| |14.|CURRENT ASSET INVESTMENTS| |30/6/25|30/6/24| |£|£| |Listed|investments|681,787|644,321| |The|current|asset|investments|represents|investments|made|by the|charity|in|quoted|shares,|traded|bonds|and| |similar investments.|These|are|reflected|at|their open|market value|as|at 30 June 2018.| |15.|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE YEAR| |30/6/25|30/6/24| |£|£| |Trade|creditors|-|13,809| |Social|security and other taxes|750|750| |Other|creditors|4,282|4,282| |Wages control|account|1,000|1,000| |Accruals|and|deferred|income|7,077|1,860| |13,109|21,701| |46.|MOVEMENT|IN|FUNDS| |Net| |movement|At| |At|1.7.24|in|funds|30.6.25| |£|£|£| |Unrestricted|funds| |General|fund|1,167,802|101,797|1,269,599| |Restricted|funds| |Restricted|Fund|1,558,853|(77,514)|1,481,339| |TOTAL FUNDS|2,726,655|24,283|2,750,938| |Net movement|in|funds,|included|in the above|are as|follows:| |Incoming|Resources|Gains and|Movement| |resources|expended|losses|in|funds| |£|£|£|£| |Unrestricted|funds| |General fund|95,847|(9,071)|15,021|101,797| |Restricted|funds| |Restricted|Fund|4,135|(81,649)|:|(77,514)| |TOTAL FUNDS|99,982|(90,720)|15,021|24,283|

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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH JUNE 2025 scopg i

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16. MOVEMENT IN FUNDS - continued
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Comparatives for movement in funds

Net
movement At
At 1.7.23 in funds 30.6.24
£ £ £
Unrestricted funds
General fund 1,039,156 128,646 1,167,802
Restricted funds
Restricted Fund 1,639,153 (80,300) 1,558,853
TOTALFUNDS 2,678,309 48,346 2,726,655
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources
£		 expended
£		 losses
£		 infunds
£
Unrestricted funds
General fund 88,960 (8,850) 48,536 128,646
Restricted funds
Restricted Fund 4,132 (84,432) - (80,300)
TOTALFUNDS 93,092 (93,282) 48,536 48,346
Acurrentyear 12 monthsand prioryear 12 months combined position isas follows:
Net
movement At
At 1.7.23 In funds 30.6.25
£ £ £
Unrestricted funds
General fund 1,039,156 230,443 1,269,599
Restricted funds
Restricted Fund 1,639,153 (157,814) 1,481,339
TOTAL FUNDS 2,678,309 72,629 2,750,938
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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025

  1. RELATED PARTY DISCLOSURES

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  1. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

==> picture [1195 x 316] intentionally omitted <==

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Incoming|Resources|Gains|and|Movement| |resources|expended|losses|in funds| |£|£|£|£| |Unrestricted|funds| |General|fund|184,807|(17,921)|63,557|230,443| |Restricted|funds| |Restricted|Fund|8,267|(166,081)|-|(157,814)| |TOTAL FUNDS|193,074|(184,002)|63,557|72,629|

----- End of picture text -----

There were no related party transactions for the year ended 30th June 2025.

  1. COMPANY LIMITED BY GUARANTEE The charity is a registered company limited by guarantee and is governed by its Memorandum and Articles of Association.

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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2025

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30/6/25 30/6/24
£ £
INCOMEANDENDOWMENTS
Donationsand legacies
Company Donations
IndividualDonations		 6,000
§,963		 6,000
750
11,963 6,750
investment income
Rents received
Bank interestreceivable
Dividendson share investments		 38,184
26,322
19,378		 §2,323
13,030
16,857
83,884 82,210
Charitable activities
Charitabletrading activities 4,135 4,132
Total incoming resources 99,982 93,092
EXPENDITURE
Charitable activities
Tutorfees 10,547 12,200
Other
Wages
Insurance
Telephone
Stationery&postage
Sundry		 15,000
8,002
1,073
724
322		 15,000
7,812
1,098
633
-
Bank charges
Rates& water
Light&heat
Repairs&maintenance
Stafftraining &weifare
Managementfee-QuilterChevi
Subscriptions
Depreciation of tangiblefixedassets		 171
8,791
7,291
3,668
517
5,058
-
27,696		 232
7,170
11,096
2,091
1,429
4.673
292
27,696
78,313 79,222
Supportcosts
Governance costs
Accountancyand legalfees 1,860 1,860
Total resourcesexpended 90,720 93,282
Net income/(expenditure) before gains and
losses 9,262 (190)
Thispagedoes not form partofthe statutory financial statements
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COMMUNITY, EDUCATION AND DEVELOPMENT FOUNDATION LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2025

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Realised recognised gains and losses Realised gains/(losses) on fixed asset investments

Net income

30/6/25 30/6/24
£ £
15,021 48,536
24,283 48,346

This page does not form part of the statutory financial statements

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