CORAM LIFE EDUCATION WEST MERCIA
Company No.
Charity No.
04417035
1102580
FINANCIAL STATEMENTS
for the year ended
31 MARCH 2024

CORAM LIFE EDUCATION WEST MERCIA
CHARITY INFORMATION
DIREcfoRS
V M C Lyttle FCA
P D Dallimer
S Cusak
Mrs P Cusak
Ms P J Lyitle
TJC Lyttle
PRINCIPLE OFFICE
6 The Grove
Hampton in Arden
Solihull
B92 OHD
REGISERED OFFICE
13 Portland Road
Edgbaston
Birmingham
B16 9HN
BANKERS
HSBC PIC
148 High Street
Harbourne
Birmingham
B17 9PN
CHARITY REGISTRATION NUMBER
102580
COMPANY NUMBER
04417035
INDEPENDENT EXAMINER
Richard Gold FCA
Barnett Ravenscroft Limited
Chartered Accountants
13 Portland Road
Edgbaston
Birmingham
B16 9HN
Page I

CORAM LIFE EDUCATION WEST MERCIA
(A company limited by guarantee and not havlng a share capltal)
DIRECTORS, REPORT
for the year ended 31 March 2024
The directors present their annual report and the financial statements for the year ended 31 March 2024.
OWEcfs OF THE COMPANY
The company is givemed by a Memorandum and Articles of Assoclation.
The company's objects and principal activity is that of perlpatetic health and drug prevention education to primary school
children in Worcestershire.
ORGANISATION
The day to day activities of the company are organised by a manager. The manager reports to the dirertors at regular bi-
monthly meetin8s. Five educators and the manager, who are all qualified teachers, deliver the health education
programme to children from a mobile classroom and in the schoo15 classrooms by arrangement with schools.
DIRECTORS
The directors who are also trustee5 who held office during the year are listed on page l. Where a casual vacancy arises
during the year. the members may appoint a person to fill the position until the next Annual General Meetin8.
APPOINTMENT, INDUCTION AND TRAINING OF VEW TRusfEES
New trustees are appointed from knowledge of existing trustees as to their experience either with other charites or in the
field of operations of Life Education Centres Iworcestershirel. The induction process for newly appointed trustees
comprises an initial meeting with the Chairman of Trustees and on review of the charitable objectlves of the company and
powers of the Board of Trustees.
FINANCES
One charitable trust ha5 pledged continuing SUPPOrt with quarterly donations and an interest free loan.
The financial statements for the year to 31 March 2024 are attached to this report. The total of funds raised and
contributions received from schools, wa5 £106.109 (2023- £101,897). The total expenditure during the year was £98,211
12023 - £88.3171 leavin8 a surplus of £7.89812023 - £13,580).
INVESTMENT POWERS
Under the Memorandum and Articles of Association, the company has the power to make investments which the direttors
consider appropriate.
Page 2

CORAM LIFE EDUCATION WEST MERCIA
(A company Ilmlted by guarantee and not having a share capltal)
DIREcfoRS' REPORT
for the year ended 31 March 2024
PUBLIC BENEFIT
The directors confirm that they have paid due regard to the guidanace given by the Charity Commission on public benefit.
The directors consider that all the charitable activities of the charity are for public benef it.
RESERVES POLICY
It is the intention of the dirertors to maintain the company's unre5tritted reserves at a level sufficient for it to meet the
Costs of delivering the programme to schools and to meet the management, administration and support costs. Thi5 15
bein8 acheived with the support of the charitable trust referred to above.
FIXED ASSETS
The movement in tangible fixed assets during the year are set out in the financial statements.
SMALL COMPANY PROVISIONS
The report has been repared in accordance with the statement of Recommended Practice Accounting and Reporting by
Charities" ISORP 20051 and in accordance with the special provisions for small companies under Part 15 of the Companies
Act 2006.
Ths report was approved by the dirertors on 6 December 2024 and signed on its behalf by:
V M C LYrrLE
Dlrertor
Page 3

CORAM LIFE EDUCATION WEST MERCIA
(A company limited by guarantee and not havlng a share capital)
INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS ON THE UNAUDITED ACCOUNTS
for the year ended 31 March 2024
I report on the accounts for the year ended 31 March 2024 set out on pages 5 to 9.
Respertive responslbilltles of trustees and examiner
The trustees Iwho are also the directors of the company for the purposes of company lawl are responsible for the
preperation of the accounts. The trustees consider that an audit is not required for this year under section 14412)
of the Charities Act (the 2011 Act) and that an independent examination is needed.
Havin8 satlsfied myself that the charity is not subject to an audit under company law and is eligible for independent
examination, it is my responsibility to
examine the accounts under section 145 of the 2011 Att;
follow the procedures laid down in the general directions given by the Charity Commission lunder section
14515}Ibl of the 2011 Act: and
state whether particular matters have come to my attention.
B48is of independent exAminer's statement
My examination was carried out in accordance with general directions given by the Charity Commission. An
examination includes review of the accounting records kept by the charity and a comparlson 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 below.
Independent examlner's st*tement
I have completed my examination. I can confirm that no material matters have come to my attention In connection
with the examination giving cause to believe that in any respect..
accounting record5 were not kept in accordance with section 386 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records. comply with the accounting requirements of
section 386 of the Companies Act 2006 and with the methods and principles of the Statement of
Recommended Practice.. Accounting and Reporting by Charities (applicable to the charities preparing their
accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland
have not been meA' or
to which in my opinion , attention should be drawn in order to enable a proper understanding of the accounts to be
reached. I have no concerns and have come across no matters in connettion with the examination to which
attention should be drawn in this rep
order to enable a proper understanding of the accounts to be reached.
Rlchard Gold FCA
Independent examiner
For and behalf of Barnett Ravenscroft Ilmlted
Charterd Accountants
13 Portland Road
Edgbaston
Birmlngham
B16 9HN
6 December 2024
Page 4

CORAM LIFE EDUCATION WEST MERCIA
(A company limited by guarantee and not having a share capital)
STATEMENT OF FINANCIAL AcrivmES (including Income and Expenditure Account)
for the year ended 31 March 2024
INCOMIPIG RESOURCES
Notes
2024
2023
Incomln8 resources from generated funds .
Voluntary Income
Investment Income
Grants and Donations
35,000
40,000
Attivities to Generate Funds .
Contributions fron Schools
Sundry Income
71,109
61,897
Total intoming resources
106,109
101,897
RESOURCES EXPENDED
Cost of Generating Funds .
Costs of voluntary income
Charitable Attivities
Governnance Cost
3,527
75,053
19,631
3.610
65.688
19.019
Totsl resource expeneded
98,211
88,317
2024
General
Fund
2023
General
Fund
NEf INCOMINGIIOUTGOINGI RESOURCES FOR THE YEAR
7,898
13,580
Funds brought forward
13,394}
1 26.9741
Funds carried forward
5,496)
13.3941
The accumulated fund above is all unrestritted
The notes on pages 7 to 9 form part of these accounts
Page 5

CORAM LIFE EDUCATION WEST MERCIA
IA company limlted by guarantee and not having a share capital)
STATEMENT OF FINANCIAL POSITION
for the year ended 31 Ma￿h 2024
Notes
2024
2023
FIXED ASSETS
Tangible Assets
1,928
1,501
CURRENT ASSETS
Stock
Debtor5
1,000
13,888
14,888
10.544
11,544
CREDITORS . Amounts falling due within one yea
io
1 22,3121
26.4391
NEf CURRE￿ LIABILITIES
7,4241
14,895)
TOTAL ASs￿s LESS CURRENT LIABILMES
5,4961
13,3941
FUNDS
General Unresticted Fund
5,4961
13,3941
The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Att 2006 (the Act)
relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have
requested an audit pursuant to section 476 of the Act.
The directors acknowled8e their responsibility for
lil ensuring the company keeps proper accounting records which comply with section 386 of the Act, and
li1} preparing financial statements which give a true and fair view of the state of affairs of the company a5 at the end of the
financial year and of its surplus or deficit for the financial year in accordance with the requirements of settion 393, and
which otherwise comply wlth the requirments of the Att relating to financial statements, so far as applicable to the
company.
These financial statements have been prepared in accordance wlth the special provisions for small companies under part 15 of
the Companies Act 2006 and with Financial Reporting Standard for Smaller Entities (effective January 20151.
The financial statements were approved by the trustees on 6 December 2024 and signed on its beha5f by
VMCL
Director
The notes on pages 7 to 9 form part of these financial statements
Page 6

CORAM LIFE EDUCATION WEST MERCIA
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
GENERAL INFORMATION AND BASIS OF PREPERATION
Coram Life Education West Mercia is a private company limited by 8uarantee, registered in England and Wales.
The address of the registered office is 13 Portland Road, Edgbaston, Bimiingham, 816 9HN.
The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been
prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparin8 their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS 102}, the Charities Att 2011, the Companies Act 2006 and UK Generally
Accepted Practice as it applies from l April 2015.
The charity has applied Update Bulletin l as published on 2 February 2019 and does not include a cash flow
statement on the ground5 that it is applying FRS 102 Section IA.
The financial statements are prepared on a going concerm basis under the historical cost convention, modified to
include certain items at fair value. The financial statements are presented in sterling which is the functional
currency of the charity and rounded to the nearest £1.
The signlflcant accounting policies applied in the preperation of these financial statements are set out below.
These policies have been consistently applied to all years presented unless otherwise stated.
ACCOUNTING POLICIES
a Incomlng Resourtes
Incomin8 resources are included in the Statement of Financial Attivities when the company is legallv
entitled to the income and the amount can be quantified with reasonable accuracy.
b Grants Received
Grants are credited to the Statement of Financial Activities as received.
c Resources Expended
Expenditure is included on an accruals basis as a liability is incurred. and is allocated to the particular
activity to which it relates. The resources expended comprise the followin8-_
(il Cost of generating funds: which comprise the costs associated with attracting voluntary income.
lil) Charitable activities expenditure: which comprise those costs incurred by the charity in delivery of its
activities for its beneficiaries.
{iiil Governance costs- which comprise those costs a55OClated with meeting the constitutional and statutory
requirments of the charity.
livl All costs are allocated between the expenditure categories of the Statement of Financial Artivities on a
basis designed to reflect the use of the resource and costs relating to a particular attivity are allocated
directly to them.
d Fixed Assets
All fixed assets are intially recorded at cost or valuation.
Page 7

CORAM LIFE EDUCATION WEST MERCIA
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024
2. ACCOUNTING POUCIES {continued}
e Depreciation
Depreciation is calculated so as to wrlte off the cost of the asset, less its estimated residual value, over
the useful economic life of that asset as follows
Mobile classroom
Computer equipment
Motor vehicle
Office equipment
- IO% straight line
33 113% straight line
- 20% written down value
- 20% written down value
COST OF GENERATING VOLUNTARY INCOME
2024
2023
Sundries
Fund raising
527
3,000
3,527
610
3,000
3.610
All the above are considered to be the support costs of the charity.
COSTS OF CHARITABLE AcnviTIES
2024
2023
Van Expenses
Depreciation
Promotional Literature
Licence
Salary and Sub Contract
Training Courses
Sundry Expenses
Teachlng Acce550ries
202
202
8,416
59,711
1,641
4.945
138
75,053
8.296
52.456
680
4.032
22
65,688
GOVERNANCE COSTS
2024
2023
Administrartion and Finance Costs
Reporting Accountants Fees
Depreciation
17.270
1.838
523
19,631
17,346
1,500
173
19,019
NEf INCOMING RESOURCES FOR THE YEAR
2024
2023
This is stated after charging:_
Depreciation of owned assets
725
375
DIREcfoRS AND STAFF COSTS
No remuneratlon was paid or is payable to the directors for the year {2023 . £Nil).
Expenses reimbursed to a director durin8 the year £Nil12023 £Nil}.
Page 8

CORAM LIFE EDUCATION WEST MERCIA
NOTES TO THE ACCOUNTS
for the year ended 31 March 2024
8. TANGIBLE FIXED ASSEts
Office and
Mobile
Com
Classroom E ul
Total
COST
At 31 March 2023
2,021
2,817
4,838
Additions
1,152
1,152
Disposa15
At 31 March 2024
2,021
3,969
5,990
DEPRECIATION
At 31 March 2023
1.213
2.124
3.337
Charge for the year
202
523
725
Disposals
At 31 March 2024
1,415
2,647
4,062
NET BOOKVAUE
At 31 March 2024
606
1,322
1,928
At 31 March 2023
808
693
1,501
DEBTORS
2024
2023
Trade Debtors
Other Debtors
11.927
1,961
13,888
8,583
1,961
10,544
10. CREDITORS: Amounts falling due within one year
2024
2023
Bank Overdarft
Trade Creditors
Social Security Costs
Accruals
Loans
10,671
150
1,392
1,700
8,400
22,312
10.788
2,139
3,612
1.500
8,400
26,439
10. MEMBERS, LIABILiri
The liability of the members, is limited on a winding up to a sum not exceedin8 £1 each. (The company is limited
by guarantee and therefore does not have a share capitall.
Page 9