Reglstered number.. 05354482 Charity number: 1108388 Imago Community (A Company Limited by Guarantee) Trustees, Report and Financial Ststements For the Year Ended 31 March 2025 Imago Communlty (A Company Limlted by Guarantee) Contents P8ge Reference and Admlnlstratlve Detalls of the Charity, Its Trustees and Advlse Trust8es' Report Independent Auditor's Report on the Financial Statements 9-12 Consolldatsd Statement of Flnanclal Actlvrtles 13 Consolldated Balance Sheet 14 Charlty Balance Sheet 15 Consolidai8d Statsm8nt of Cash Flows 16 Notes to the Financial Statements 17-34 Imago Communty {A Company Llmlted by Guarant881 Reference and Admlnistrative Details of the Charlty, its Trustees and Advi88r8 For the Year Ended 31 March 2025 Trustees Mr P.R.Woodhouse, Chairman Mr E.Weeks Mrs D,Swanson Mrs L.Ellis MrJ.Cheesman Miss E.Rogula Mr C Hare MrA.Barrow Company registered number 05354482 Charfty reglstered number 1108388 Reglstered offioe John Spare House 17-19 Monson Road Tunbridg8 Wells Kent TN1 ILS Company secretary Mrs c.shaw Chlef executiv8 officer Mn8 c.shaw Independent auditor REJones&Co 132 Burnt Ash Road London SE12 8PU Bankers CAF Bank 25 Kings HillAvenue Kings Hill Wesl Malling Kent ME19 4JQ Solicitors Cripps 22 Mount Ephraim Tunbridge W@Ils Kent TN4 8AS Page 1 Imago Communlty {A Company Limited by Guaranteo) Trustees. Report For the Year Ended 31 March 2025 The Trustees present their annual reportfor Imago, together with th8 audited financial statements of Imago Community and Enterprise Solutions K8nl ICIC) for the year 1 April 2024 to 31 March 2025. Since the company qualifies as small under section 383, the strategic report required of medium and large Companies under The Companies Act 200S (Strategic Report and Directols Report) Regulations 2013 is not required, Objectives and Actlvlti•s The principal objective of the Company is to promo18 charitable purposes for the benefit of the community in the local gov8rnmenl districts of Kènt, East Sussex, Medway, London and elsewhere. In particular.. the advancement of educalion, the protection of health, the relief of poverty, distress and sickness, the promotion, organisation and facilitation of cooperation and partnership working between third sector, statutory and other relevant bodies in the achievement of these purpos8S Wlthin the area cf benefit. Imago Community delivers a range of services to individuals, voluntary and community organisations, and private and public sector ag8ncias embraces a model of co-production., working with clients, funders and partners to empower the most vuln8rable and disadvantaged. adopts a professional approach,. crealing a culture of enablement that involves, innovates and achieves. iv) aspires to a society where every individual is happy, healthy and fulfilled. The Trustees consider th8 8ims, objectives and activities each year, as well as revi8wing those activities that are planned, and the outcomes of the work in the previous year. It helps the Trustees ensure that the aims, objectives and activities remain bas8d on the organisation's stated purpose. The Trustees confirm that they have rekrred to, and given due consideration to, the guidan￿ contained in the Charity Cornmission's 'Public Benefit.. running a charity- PB2' alongside othercharity Commission guidance, when reviewing the Organisation's aims and objectives and in planning future activities. Achievemonts and performance a. Key financial perforniance indicators As a Charity with a variety of projects, We have ongoing measures to ensure the costs of each project are allocated to their own cost centre. All expenses are broken down to the individual projects and checks are rnade to ensure this is completed correctly. The processes of weekly monitoring of Gashflow, aged debtors and aged creditors ensure we are working to budget. Expenses are checked against pool car usage to ensure efficiency. Our reseNés policy and budget position are reviewed quarterly at board me8tings. The income for Imago Communty for the year was £5,363,702, and expendituré was £5,354,878 resulting in a net operating surplus of £8,824. After the gain on the revaluation of the investm8nt of £4,555, the organisation made an overall surplus of £13,379. Page 2 Imago Communlty (A Company Llmlted by Guarantee} Al year end, £1,748,210 is held in unrestricled funds, of which the Trustees have d8signa18d £1,508,028 as follows.. £ 1,363,028 - Buildings £ 30,000- Fundraising and PR costs £ 50,000- Development and pilot projects £ 15,000- Marketing £ 50 OOD - Building repairs £1,508,028 £240,182 represents the free general rèservès of the company, A balance of £557,446 is held in restricted funds. Depreciation has not been charged on the land and buildings this financial y8ar. b. Revlow of actlvities During this year, we have been awarded the renewal of our East Sussex Young Carers contract for three+ years, new contract for Unpaid Carers was awarded by the City of London for three+ years and our Dual Navigation contract and Kent Young Carers from KCC were extended for another year, while their tender8 wer6 being written. The Trustees would like to express their gratitud8 to the local authorities and Councils that continue to support the organisation with th8ir grants and contracts. The Trustees have considered how Imago aclivities d81iver Public Benefit. The charitable activities we have undertak8n during the year to deliver this include the following.. w0￿1ng wlth chlldren and young people to help them make a positive contrlbutlon In their lives. homes and communities. Short Breaks offers a programme of activities to children and young p8ople with disabiliLies, comprised of Saturday clubs, Holiday clubs and Family days. The programme encoursges participants to develop ind8pendence and confidence by enabling them to access mainstream activities alongside their peers; and offers much n8ed8d r8SPite to families. 474 young people were supported, with 662 activities from our Short Breaks service. "Thank you for a bnlliant day, Ihese days mean sg much to us as a family. The support pmvided allows us quality time while pmviding a safe environment for my son. This allows my othgr child the opportunity to be GaTrfree for the day. The staff are friendly and regdy to t8kg part in activities and make us fcol comfortable. I look fotward to future events with Imago.. CHWB (Children's Health and Wellbeing) responds lo the low level mental health needs of children and young people in schools across Kent, using a social prescribing based model. Ass8mblies, Wellbeing workshops and peer support sessions delivered to over 40 schools 1-2-1 support for 48 young people and their families Social Prescrlblng for Young Peopl@ in East Sussex working with schools to identify young people who need help regulating their emotions and behaviour in lessons. Trained Social Prescribers provide ontrto-one support and activities that would benefit th8 family to create a posilive environment. 75 Families supported 920h of families reported improved family wellbeing 780/0 improved school attendance 'His confidenc8 changed from wl7en I dropped him off to when I pick9d him up. Like just a different child. And that's just in four hours. "My child has been able to19arn new skills, h& has engaged in leamiF7g whiGh he was Trluctant to do befotB now. 11 has enabled him to socialise with other children which he has missed so much, and he has felt comfortabl8 in an environm8nt which has allowgd him to open himself up to learning, somelhing which hg has been reluctant to do beforB.' Page 3 Imago Communlty (A Company Llmited by Guarantee) Over 25 years empowering Young Carers (YC SJ to increase their wellbeing and mlnlmlse the negative Impact of their caring mle. Imago Young Car8r8 SUPPOrt young people aged 5-24 who have a caring responsibility for an adult or sibling., helping prevent inappropriate caring, minimising the negative impact of their caring role and developing resili8nce and well-being. All Yc's receiva an assessment which enables the team to offer appropriate targeted short-temi interventions in line with an agreed support pl8n', this ensures the YC has a voice and is encouraged to reach their full potential into adulthood with equal opportunity for employment and education, Young Carers Festlval at Bowles Young Carers had the opportunity to attend Bowles Nr. Eridge, Kent, This was a greal opportunty for Young Carers who wouldn't usually get the chance to have time out to be a child and have fun with friends. Young Carers made friendships while undertaking activities that Challenged them. taking many outside their comfort zoneg, including Leap of Faith, rock climbing, bush craft, high ropes, and low ropes. Imago currently supports Yc's in Kent, East Sussex and the London Boroughs of Southwark, Havering, Greenwich and Bexley. Imago also administers the free Kent Travel Saver Pass for Yc's. 10,e11 Young Carers supported in K6nt. 2,381 in East Susséx and London. 78 young carers alt8nd8d Bowles. 97 % of Young People reported positive improvem8nt from our support. 'J strnggl8S Wlth sonfidenGg, but ov8r ths18Stygarshe has come out of hershell. When she art7ved at Bowles and walkgd to thg volunteers and other childron (she didn't know anyone) she really shocked me, Off she went wifh big smi18 8nd bundl88 of Conf￿ence and she Game out evon betler. Thank you for putting on a wondprful day for thssm, thg first thing she said th8t all th8 c17ildren We￿ really ni￿ and that makes huge di￿rence. "It was Trally good and all the children and adults wher& really nice, my favountg thing to do on the day was Padd19-boarding bgcause we played really fun games. I struggled a bit on the kayaking. The day made me very happy and l Trally 9njoyed the activities and made a lot of new friends. Our t98m1gadgr Tina w88 very lunny and helped me. l Gan't wait lo do tho next one" "I thank you for your support, knowing my children are in a good placo is all that matters to me." Young Carers Workforce Development offers fr88 and flexibl8 training to schools, agencies and other professionals across K8nl, Supporting the identification and 5UPPOrt of Yc's within their line of work. Awar8ness-rai8ing is crucial to identifying and engaging with hiddgn or hard-to-reach Young Carers. It involves developing a better understanding of'what do we mean by a Young Carer?. as well as advising of legislative changes and statutory obligalions in the support of YC'S across all 5eNices. 961 individual practitioners attended Young Carers awareness training. Worf(Ing wlth vulnerable and dlsadvantaged adults to support independence through choice and provislon. CAMEO+ (Com8 and Meet Each Other) is a facilitated group supporting people aged 50 or over, who live in East Kent and are experiencing social isolation or loneliness due to changing life circumstances. Activities are inclusive and informal, and consider healthy living, caring for the planet and self-care. 380 clients acc8ss8d this support, 'Anoth9rlovely moming. You and Caroline have saved my lrfe. Thank you" Telephone Befriendlng is a service which was carried on from COVID and has 187 clients. Clients are telephoned weekly for a chal of around 30 minutes lo catch up and offer infomation, 8dvice and guidance. °Having someone to t81k fo has rpally helped me fgel less lonely. Thank you so much." Page 4 Imago Community IA Company Llmlted by Guarantee) W8llb8ing Matters Community Dual Navigation Servlce provides person-centred support for adults over 55, those over 18 with complex needs and Adult Carers. The Navigators work with individuals carrying out holistic ass8ssment5 and Statutory Carers assessm8nts, working with them lo identify what will make the greatest difference in improving their health and wellbeing. The Service addresses the wider doterminanls of health offering information and guidance, and 1..1 emotional and practical support. encouraging and supporting individuals in reaching their p8rsonal goals, and h81ping people to access a range of communily, health, and social care options. Across Dartford, Gravesham, Swanley and Swale.. 6,416 clienls and carers supported £££ thousands claimed for backdated benefit P8yments 'Thank you very muGh, I wouldn't hava bg&n ablo to do any of this. It really worried me and now its a worry off my mind" 'Thank you so much, you've really helped us, you thougl7t of so much more th8n we even realis8d was out there.. Hospltal Navigators Dar6ntValley Hospital (DVH), DGS Communiiy Hospitals and Medway Maritime {MFTI worf(ing as part ofthe integrated discharge teams for intermediate and secondary care, supporting avoidable admissions, and timely patient discharge. Hospital Navigators work with patients and their families to 8nsure community support and sarvicas ar8 in place to enable the patient to retum home. 35 early discharges and over 235 8voided hospital admi5sionslre8dmissions - a saving of approximately £280k in hospital time. "I vgry much appreciate 8Vgrythirpg that you've bought me, it's gon9 Way b9yond anything that I was expecting & I'm v6ry happy ind88dll' °F17endly, g￿at service and patient st8ff' Medway Wellbelng Navlgators are alignecl to the Primary Care Networks across Medway, working with GP surgeries, multi-disciplinary t8ams, and the community to support adults over the age of 18. Wellbeing Navigators offer 1=1 support, offering a range ofservices including.. benefits checks,. completing applications to DWP., Government and charitable grants. food,. fuel voucher applieAtion,' addressing housing issues., and accessing local community activities and support services. 4,731 clients acc8ssing our services 980/0 improvement in levels of well-being "In7ago h8ve helped so much, thank you. 'Brilliant caring service, settled my nerves and i ￿￿t listened to" Unpaid Carers services in Lewlsham and the Clty of London working with individuals carrying out holistic assessments and Statutory Carers assessments, helping them to identify what will make the greatest diFference in improving their health and wellbeing. Administraling the distribution of Carers one-off payments and assisting with providing emotional and practical support, along with information and guidance to help ease the stress Carers can experfence, We also 8UPPOrt Young AduEt Car8rs and help as they transition into the adult world of caring. 1,586 clients supported. 'Thank you. I feel more optimistic now 8fter your help. I did struggle with all the forms that you have now helped me with. I'd be lost wrthout your support., .1 just wantod to write to say a hug9 thank you for Ihg referral you mada for mg. All problems solved within 24 ho￿￿, Soclal Prescribing links palients in primary and secondary care with sources of support within their local community. It provides GPS and clinicians Wlth a non-medical referral oplion - a system of support that operates alongside existing treatments, providing a holistic approach in improving the health and wellbeing of patients, encouraging self- management, and reducing the level of inappropriate GP appointments. The specialist social prescribing roles enable focused support for adults and CYP with mental health issues, and other identified specialist cohorts of patients. Ongoing support to 1,424 clients through PCN'S (Primary Care Ne￿or1{sI. "My world has gotten a little wider now, tharpk you foryour support" .1 am so thankful for th9 SP s9rvice 8UPPOrt, rf not for th&m, I would not have known or be9n introduc9d to all tho 8mazing support seNiGes out th9r8. Ev9ryone has heJp9d imfftensely through this drffiGulf tiffte. "ljust wanted to say th8nk you for all your support and for checking in wlfh me. I fell like I had a safety net when you were supporting me" Page 5 Imago Communlty IA Company Llmlted by Guarantee) Volunts8ring support facilitates social action and helps to create stronger, more coheslve communltles. Imago Volunteerlng actively promotes volunteering across West Kent,, attending public events, providing a signposting servic8 for individua15, and publishing a digital n6wsl&tl8r. In addition, w8 promote best practice advice to local volunleer-involving organisations and facilitate the West Kent Volunteer CoorYJinators' neknork. W6 also have our own team of volunteers working across our projects and in our Head Offi￿. We currently have 80 volunteers. 218 individuals were supported in the 2024-25 p8riod 'I've made mistakes in my pasf that I'm notproud of and I'm trying to move fO￿ard with mylrfg. Volunteering helps me do thay Dlal 2 Drfve is an affordable volunleer-led community transport scheme for people unable to access public transport due to older age, illness, mental health or disability, The service regularly provides drives to medical appointments, shopping trips and social aclivilies. 6,270 journeys completed by our volunt6er driv8rs 807 Cli8nls supported 'Trank you foryour amazing service. Because of you, I was ablp to keep V in his home as long as possible. 'All thg Staff are gxtrgm8ly pl8a8ant, helpfvl, and effici9nt, and go to a lot of trouble arTrnging clrives at short notic8. I hav8 nolhing but pTris8 for them!" 'You have beon very aCco￿n]0datI￿g and helpfvl and we always appreciate your phone Galls éo update us on the drivo for each week. Communlty servlces help local voluntary and community oryanisations to deliver appropriate, effective and sustalnable servlces. Communlty Development support is provided through social medi8, e-bulletins and one-to-one advice. Relevant and tim&ly information is provided on a wide range of issues, such as fundraising, governan*, ¢hange management, quality, policy, m8rg8r 8nd collaboration, Imago champions th8 Voice of the S@ctor across Kent. Imago Retail operates a charity shop in Tunbridge Wells, raising funds to enhan￿ the projects we deliver and to provide wider support across lh8 communily. As well a8 Selling items to support our services, towels are collected for animal rescue cenlres, coals and blankets for homeless support and underwear for Smalls for All. The shop also provid8S SUPPOrt8d volunteering placements enabling vulnerable adults and young people to develop their confidence and skills in a relail environm8nl. Youth and Adult Voice ensures that young people and adults play a central role in addressing matters that affect them and in influencing policy and services. Imago supports various groups, including a Young Carers Forum, an Imago Young People's Shadow Board and an Adults Shadow Board, These are supported by ourTrustees who attend and listen lo any issues raised, to help them make infomi&d choic8S. Adoptlng a soclal business model thmughout its aotlvities, and offering professlonal and business advice to othet5 Training Services offer professional support to voluntary and community organisations, statutory authorities and social enterprises. Imago provides a suite of 32 accredited training programmes and offers bespoke in-house training courses, including specialist outcomes workshops and safeguarding training. 3,283 cledicated training hours completed acro8S thé organisation °Gave me the confidence fo start the convers8tion around SUiGidg, listen and signpost to neG&ssary support gmups. °It was really appreciated how much fgedback was taken into account, and that tho instmctorg8nuin&ly cared about the opinions of staff and their welfare and jobs" "Some hanDwing Gontenl but was dealt with /delivered sensitively" Consultancy SeNlces offer a bespoke service to the Sector. Assignments have included board d6velopm8nt, organisational mergers, change management, quality systems and general management support. ApprentlC8ship opportuniti8s for young unemployed people ar8 available through Imago, and we are committed to creating meaningful and challenging roles across our project5. Apprenticeships are an ideal introduction to the work of the Voluntary and Community sector for a range of unemployed young people and are a sprtngboard into fvture employment. Page 6 Imago Community (A Company Limited by Guarantee) Financial review a. Golng concern After making appropriate enquiries, the Trustees have a reasonable expectation that the organisation has adequa18 resources lo continue in operational existence for the foreseeab18 future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further delails regarding the adoption of the going concern basis can be found in the Accounting Policies. Reserves policy The Trustees have set a R8serves Policy which requires that the organisation's core activily could continue for three to six months during a period of unforeseen difficulty. The calculation of the required level of res8rves is an integral part of Imagc's planning, budgeting and forecasting. Imago's project staff would be subject to TUPE laws and would not be part of this calculation. The free General Reserves ofthe Organi8ation at thg year-end were £240,182, which is on target for this policy. Before designated sums, the unrestricted reserves w8r8 £385,182 after allocation ofthe Buildings. We have used this opportunity to invest in the future of the organisalion by designsting further sums. We have purchas8d a new, more suitable building and are currenlly renovating it to provide a new Head Office, The Development and Pilot Project designation will enable us to continue looking ft)r ways to diversify our incomg streams and the designation for Fundraising and Public Relatlons will increase our profile and public and funders, awaren88s of our service8. W8 hav6 also designated a small amount for building repairs. c. Investment policy and perfonnance The organisation has considered the most appropriate policy for investing funds and has found that specialised unit trusts, design8d for the Charity Sector, meet its requirements to generate both incom8 and potential capital growth. Structure, governance and management a. Constltutlon Th8 organisalion is a charitable company limited by guarantee and is governed by Fts Memorandum and ArtIGles of Association dated 141h December 2004. 11 is registered as a charity with the Charity Commission under number 1108388. Imago Community originally became a charity in 1965. b. Method of appointment or electlon of Trustees The management of the organisation is the responsibilty of th8 Trustees who are elected and co-opted under the terms of the Articles of Association along with guidelines from the Trustee recruitment toolkit provided by the NCVO (National Council for Voluntary Organisalions) of which the organisation is a member. G. Induction and tralning of naw Trustees New Trustees receive a Trust6e induction pack which clearty lays out rules, regulations and expectations. The new Trustee will shadow Heads of SeNice to enable them to learn about the organisalion's projects and its setvices. d. Pay pollcy for senior staff The market rate is applied, benchmarking against the ACEVO yearly pay survey. e. Organisational structure and declsion making The Board of Trustees consists of nine members and meets fiv6 times a year. f. Rlsk management The Trustees have in place a risk register which is reviewed quarterly and upcfated annually, These risks cover all asp8Ct8 of the operations of the organisation, including, but not limited to.. Financial controls and compliance,- Insurance., Compliance with data protection, Company law, Charities Commission, and Health and Safety legi51ation-, Uncertainty of local authority grants,. Non-deliverylcompletion of project5- Safeguarding,. Disaster management,. Quality systems,. and Governance. A redlamb8rlgreen system is used, and the risks are reviewed al every Board Meeting. The Compsny's register is available for inspection. No red risks were identified for Ihis financial year. Page 7 Imago Communlty IA Company Limlted by Guarantee) Plans for future perlods The organis8tion int8nds that by continuing to develop services, this will provide a resilient future. Although a large part of the organisation's income is local authority contract based, Imago is confident it will secure funding to continue its current services and develop new ones. The organisation strives lo preserve its core function of Social Action, which enables us to provide support for many external organisations and to support our key direct elivery projects, many of which depend on volunteer recruitment and training. Trustees, responsibilities statement The Trustees (who are also Directors of Imago Community for the purposes of company law) are responsible for preparing the Truste8s' r8POrt and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), Company law requires the Trustees lo prepar8 financial statements for each financial year. Under company law the Trustees must not 8pprove the financial stalernents unless they are satisfied that they give a true and fair view of the slate of affairs of the charitabl& company and of the incoming resources and application of resources, including the income and expenditure, of th8 charitable company for that period. In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently, obsetve the methods and principles in the Charities SORP, make judgments and accounting estimates that are reasonable and prudent, prepare the financi81 statements on the going concern basis unless It is inappropriate to presume that the Charitable company will continu8 in operation. The Trustees are responsible for keeping adequat6 accounting records that are 8uffici8nt to show and explain the charitable company's transaclions. They must disclose with reason8ble accuracy al any time the financial position of the charitable company and enable them to ensure thatthe financial statements complywilh the Companies AGt 2006. They are also responsible for safeguarding the assets of th& ch8ritabla company and hence for taking reasonable steps for the pr8v8nlion and detection of fraud and other irregularities. DIsc105U￿ of infonnatlon to audltor Each of Ihe persons who are Trustees at the time wh8n this Trustees, report is approved has confimied that, so far as th8t Trustee is aware, there is no relevant audit infomiation of which the charftable company's auditor is unaware, and that the Trustee has taken all the steps that ought to have been taken as a Trustee in ord8r to be awar8 of any relevant audit information and to establish that the charitable company's auditor is aware cf that information. Audltor The auditor, R E Jones & Co. has indicated his willingness to continue in office. The designated Trustees will propose a molion r8appointing the auditor at a meeting of the Trustees. Approve r ofthe members of the board ofTrustees and signed on their behalf by= Mr P R Woodhouse Chairman Date.. Page 8 Imago Community {A Company Llmlted by Guarantee Indep8ndent Auditor's Report to tha Memb8r8 of Imago Community Opinion We have audilad the financial statements of Imago CommLsnily (th8 'par&nt charitab18 company,) and its subsidiaries (the 'group'l for the year ended 31 March 2025 which comprise the Con801idated Staternent of Financial Activities, the Consolidated Balance Sheet, the Charty Balance Sheet, the Consolidaled Statemént of Cash Flows and the related noles, including a summary of Significant accounting policies. The financial reporling frameworkthat has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial slatements.. give a true and fair view of the slate of th8 Group's and of the parenl charitable company's affai￿ as at 31 March 2025 and of the Group's incoming resources and application of resources, including ils income and expenditure for the year then ended., have been properly prepared in accordance with United Kingdom Generally A￿epted Accounling Practice,. and have been prepared in accordanc& with th6 r&quirements ofthe Companies Act 2006 and the Charities Act 2011. Basls for opinlon We conducted our audit in accordance with International Standards on Auditing {UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section Of our report. We are independent of the Group in accordance with the ethical requirements that are relevant lo our audit of the financial statements in th@ Unit8d Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we hav8 obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Truslees, use of the going-concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material Un￿rtaIntieS relating to events or condttions that, individually or collectively, may cast significant doubt on the Group's or the parent charitable mpany's ability to continue as a going concern for a period of at least twelv8 monlhs from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect lo going concern are described in the relevant sections of this report. Page 9 Imago Community (A Company Llmlted by Guarant8e} IndependentAuditol$ Report to the Members of Imago Communlty {continu8d} Other Informatlon The Other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report th8r8on. The Truste8s are responsible for the other information contained within the Annual Report. Our opinion on the financial statemen15 does not ccver the other information and, except to the extent othemise explicitly stated in our report, wé do not express any form of assurance conclusion thereon. Our responsibility is to r8ad th8 Other infomiation and, in doing so, consider whether the other information is materially inconsistent with the financial statemenls or our knowledge obtained in the course of the sudit, or othenNise 8ppears to be materially misstat6d. If w8 identify such material inconsistencies or apparent material misstaterllents, we are r8quired to determine whether this gives rise lo a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that th&re is a material misstatement of this other information, w8 ar8 required to report that fact. We have nothing lo report in Ihis regard, Opinion on oth8r matt8rs prescribed by the Companies Act 2006 In our opinion, bas8d on the work undertaken in the course of the audit.. the information given in the Trustees, Report for the fin8ncial y8ar for which the financial statements are prepared is Consistent with the financial statements. the Trustees, Report has been prepared in acccrdance with applicable legal requirements. matte￿ on which w8 ar8 required to report by exception In the light of our knowledge and understanding of the charitable company and its environment obtained in the coursè of th8 audit, we have not identrfied material misslatements in the Trustees, Report. We have nothing to report in respect ofthe following malters in relation to which Companies Acl 2006 requires us to report to you if, in our opinion. the parent charitable company has not kept adequate and sufficient accounting records, or returns adequate for our audit have not been received from branches not visited by us- or the parent charrtable company financial statements are not in agreement with the accounting records and retums. or certain disclosures of Trustees, remuneration specified by law are not made., or we have not received all the infomiation and explanations we require for our audit., or the Trustees were not entitled to prepare the financial stat8m8nts in accordance with the small companies regime and take advantage ofthe small companies, exemptions in preparing the Trustees, Report and from the requir8m8nt to prepare a Strategic Report. Responsibilltles of trustees As explained more fully in the Trustees, Responsibilities Statement, the Trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for th8 pr8paration of the financial statements and for being satisfi8d thal they give a true and fair view, and for such inlernal conlrol as the Trustees deterrnine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing th8 financial statements, the Trustees are responsible for assessing the Group's and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Truslees either intend to liquidate the Group or the parent charitable company or to cease operations, or have no realistic a￿ernatIVe but to do so. P8ge 10 Imago Communtty (A Company Limited by Guaranteo) Indep8ndent Audltor's Report to the Member5 of Imago Community {contlnuedl Auditor's responsibiliti8s for Ihe audlt of the flnancial statements Our objectives are to obtain reasonable assurance about whether the financial stalements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reason8ble assurance is a high level of assurance, but is not a guarantee that an audtt conducted in accordance with ISAS (UK) will aEways detect a material mi8Statement when it axists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be &xpected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, ar8 instances of non-compliance wilh laws and regulations. We design procedurÉs in line with our responsibilities, outlined above, to detecl mat8rial misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of deteGting irregularities, including fraud is detailed below.. Capability of the auditin detocting irregularities, including fraud Based on our understanding of the charity and th8 sector as a whole, and through discussion with the Trusl&&s and other management (as required by auditing standards), we identified that the principal risks of non- compliance with laws and regulations r81aled to Safeguarding, health and safety, fundraising practices and employm8nt law. We considered the extent to which non-complianca might hav8 a material effect on the financial statements. W8 also considered thcse laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities SORP Summary of funds- prior year Balance at Transfer Gains I Balanca at 1 April 2023 Income Exp8ndlturè Inlout (Losses) 31 March 2024 Unrestricted funds Designated funds Fixed assets 868,994 15,9661 500,¢JJQ 1,363,028 Building repairs Fundraising and PR Marketing DevelDpment and pilot project8 Propety funcl 50,000 50,QOO 30,000 15,000 30,000 15,000 50,000 50,QOO 500,000 {500,000) 1,513,994 15,966} 1,508,028 General funds General funds 625,003 290,247 1280,382} 1475,201 } 12,0601 157,607 Total Unrestrict8d funds 2,138,997 290,247 {286,3481 {475,2011 (2,0801 1,865,635 Restricted Funds Children and families 64,692 1,241,319 <1,499,668) 345,263 151,608 Adutts & Community Sewices 84,404 4,387,415 {4,126,701) 129,938 475,056 149,096 5,628,734 15,628,369} 475,201 626,662 Total of funds 2,288,093 5,918,981 15,912,717) 12,0801 2.292,297 Page 31 Imago Community IA Company Limited by Guarant80) Notes to the Financial Statements For the Year Ended 31 March 2025 19. Summary of funds Summary of funds - current year Balance al Transfer Galns I Balanco at 1 April 2024 Income Expendlture Inlout (Losses) 31 March 2025 Designated funds General funds 1,508,028 157,807 1,508,028 240,q82 272,888 5,090,814 1689,3811 14,665,497) 494,513 (494,5131 4,555 Restricted funds 628,662 $57,466 2,292,297 5,363,702 15,354.8781 4,555 2,306,676 Summary of fund5- prior y68r Balance al Transfer Gains I Balance al 1 April 2023 Incom8 Expendibjre Inlout (Losses) 31 March 2024 Designaled funds General funds 1,513,994 {5,g661 (280,3821 (5,626,329) 1,508.028 625,003 149,096 2go,247 5,628,734 1475,2011 4f5,201 (2,0601 157,607 Restricted funds 626,662 2,288.093 5,918,981 (5,912,717) 12,060) 2,292.297 20. Analysis of net assets between funds Analysis of net assets between funds- current P8riod Unrestri¢ted funds 2025 Restricted funds 2025 Totsl funds 2026 Tang￿ble fixed assets Fixed assets invest investmenls Current assets 1,357,590 111,162 1,154,722 1778,344) (96,920) 1,357,590 111,162 1,712,188 1778.334) (96.920} 557,466 Credilors du6 within one year Creditors due in more than one year Total 1,748,210 557,466 2,305.676 Page 32 Imago Community (A Company Limited by Guarant891 Notes to the Flnanclal Statements For the Year Ended 31 March 2025 20. Analysls of net assets between fund8 Analysis of net assets b8twe@n funds- prior period Unrestricted funds 2024 Reslri¢t8d fiJnds 2024 Total funds 2024 Tangible fixed assets Fixed assets invest investments Current assets 1,383.027 106,607 1,383.027 106,807 1,194,721 626,862 1,821,383 1894,782) 1103,938) Creditors due within one year Creditors due in more than cne year (894,782) (103,938} Total 1,665,635 626,662 2,292,297 21. Reconclllatlon of net movement in funds to net cash flow from operating activities Group 2025 Group 2024 Net income for the period (as per Statement of Financial Activities) 13,379 4,204 AdJustments for '. D8preciation Gharges Gains on investments 5,436 14,555) (51,3741 (178,056) (116,437) 5,966 2,060 (56,3521 (46,2741 202,832 Dividends, interests and rent from investments Increase in debtors Increasel(decr8asg} in creditors Net cash provided by operating activilies {331,607) 112,436 22. Analysis of cash and cash equivalents Group 2025 Group 2024 Cash in hand 1,328,920 1,616,171 Page 33 Imago Communlty IA Company Llmited by Guarantee) Notes to the Financlal Statements For the Year Ended 31 March 2025 23. Analysls of changes In net debt Al 1 April 2024 Cash Flows At 31 March 2025 Cash at bank and in hand Debt due within One year D8bt due after one y8ar 1,616,171 17,155) 1103,938) 287.251 1,32B,920 17,392) {96,9201 237 17,018) 1,505.078 1280,4701 1,224,608 24. Pension commitrnents The charity operates a defined contributions pension scheme. The assets of the scheme ar.e held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £174,55812024 . £162,995). At the balance sheet dated, £24,69912024 .. £13,444) was payable to the fund and is includ8d in creditors. 25. Operatlng lease commitments Al 31 March 2025 the Group and the Charity had commitments to make future minimum lease payments under non-cancellab18 operating leases as follows Group 2025 Group 2024 Charily 2025 Charity 2024 Nol later than one year Later than one year and not laler than 5 years 70,842 34,167 66,539 70,542 34,157 66,539 108,515 108,515 104,699 175,054 104,699 175,054 26. Related party transactions Graham Shaw, husband of CEO Caroline Shaw, provided bid and consultancy seNicés lo the charity during the year lotaling £36,000 <2024 . £36,343). At the yaar-end, £32,850 (2024 . £33,75Ql was outstanding. Page 34