CHARITY REGISTRATION NUMBER: 1110808 BRANDWOOD CENTRE COMMUNITY ASSOCIATION UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN
BRANDWOOD CENTRE COMMUNITY ASSOCIATION FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Page Trustees, annual report Independent examiner s report to the trustees Statement of financial activities Statement of financial position Ni)tes to the financial statements
BRANDWOOD CENTRE COMMUNITY ASSOCIATION TRUSTEES, ANNUAL REPORT YEAR ENDED 31 MARCH 2025 The trustees present their report and the unaudited financial statements of the charit}, for the year ended 31 March 2025. Chair's report The Executii'e Committee submit their annual report and the financial Statements of Brandw'ood Centre Community Association for the year ending 31 March 2024. The ExecLltive Committee confirm that the annual report and financial statement5 comply with the current statutory requirements of the goiTerning document and the provisions of the Statement of Recommended Practice (SORP (FRS 102)) "Accounting and Reporting by Charities" issued in March 2005. Reference and adminislrative details Registered charity name Brandwood Centre Community Association Charity resistration number 1110808 Principal office 157 Allen5 Croft Road Birmingham B14 6RP The trustees R Green (Chairman) V Brookes J Clay L Humphries M Clay S Price V Alan B Henley IAppL)inted June 2024) Independent examiner R D Coton Lifford Hall Lifford Lane Kings Norton B30 3JN
BRANDWOOD CENTRE COMMUNITY ASSOCIATION TRUSTEES, ANNUAL REPORT ICDNtinved) YEAR ENDED 31 MARCH 2025 Management and Structure The Trustees and the senior management form a committee with oversight of the Association and hold the General Manager to account for the performance of the Centre. Under the General Manager there are four project staff and one admknistrator. Trustees are recruited by advertising and open selection by representatives of the management committee and the Centre's user groups. They have an induction programme to introduce them to the work of the Centre and the role of a Trustee. Regular meetings are held to ensure that all operational and financial policies are maintained to the correet level, and that they are fully adhered to. This can be via both formal and informal meetings between the Committee themselves or the Committee and the Trustees. Activities Tlie Brandwood Centre has had another Successful year and i'L>main4 a well-supported facility 'ithin the wider Brandwood CL)mmiinity. The principal actiiritllS.4 rirtj schL,diiled t() promote, c'nable and facilitate inclusive actii'ilic'5, which embrace ancl acl(Iri'.45 thLi social, cultliral, health, WL.Ifare, training and employmL>nt iii'c'ol.4 of thL liii.cil Lommunity t() cnrich their qiliility-of-life. Pi'ogrammes and .SL>rviic'.s IULIL) I'L)cfLliltii)n<il tincl .sc)Lial activitic's, back to work trLliAiin8 and BEinefit5 & Debt adiyicL' r)nLI siipp()rti 115 WL11 cl varii'ty of community events. The Centre rc'LlljI'ed a Cadcjnt award For 2025 in rtiLI)hyiiitii)ii fcir its SucCeful training programmes. Objectives 'I'lii'. staff at the L£'ntre continue to remain focused on sourcing income to allow the community pri)grammes anil services to be delivered, 2024/25 has been another successful year for the LL'iitriJ. The main objective is to provide projects which are directly relevant and address the nL)eds of the local community which 15 one of the UK'S most deprived arerls Wlth high leve15 of Linemployment. The Trustees, second objective for the management is to achieve a level uf surpliis that permits reserves to be built up and the future sustainability of the charity to be safeguarded. The financial position of the Centre remains good, with a strong General Fund balcince. (hreralE, the Centre remains well Supported, 15 a trusted asset within the communityi and highly valued by all its Users.
BRANDWOOD CENTRE COMMUNITY ASSOCIATION TRUSTEES, ANNUAL REPORT (¢orttinNed) YEAR ENDED 31 MARCH 2025 Publi¢ Benefit The Trustees have followed the Charity Commission advice on defining our Public Benefit and Charitable Purpose which 15 the relief of poverty from unemployment or under-employment in Birmingham and Brandwood in particular. We see our purpose being to provide education in order to embed workplace skills which will enjiance individiials, job and promotion prospects. With our surplus the Centre also carries out charitable works in the community by providing SLibsidised aLtivities. Dr B S Henley Trustee 3 Jiine 2025 The trustees present their report and the unaudited financial Statements of the charity for the year ended 31 March 2025
BRANDWOOD CENTRE COMMUNITY ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRANDWOOD CENTRE COMMUNITY ASSOCIATION YEAR ENDED 31 MARCH 2025 report to the trustees on my examination of the financial statements of Brandwood Centre Community Association ('the charity,) for the year ended 31 March 2025. Responsibilities and basis of report The charity's trLlStees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed. It is our responsibility to: Examine the accounts under Section 145 of the Act, F()Ilow the procedures laid down in the General Directions given by the Charity C".<)mmission under section 145(5) (b) of the Act,. and Sl¢ltL) whether particular matters have come to our attention. Independent examiner's statement lii IhL' 11)urse of oiir examination, no matter h¢l% CC)me to our attention: which gives us reasonable caLlSI) tc) bL'Iic'N'L' thtit, in any material rL>4pL'.L I, IliLi IriisteL)4 have not met the requiremeLlt4 to en%urLs 11i(It'. Proper accoLlllting rc'L()rcl4 ¢ifL, ki'pt in acL'()I'LlIlllLC'. Wlth sL'ction 130 of thé: ALt,' <illL4 Accounts are prepcifL'd whicli axi'ee with thi clCCI)unting ri)coi'ds and cc)mply with the accoiinting reLiuift)mcntts of the Act; or to which, in our opinion, attention should be drawii in order to enable a proper understanding of the accounts to be reached. R D Coton Independent Examiner For and on behalf of LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors Lifford Hall, Lifford Lane Kings Norton, Birmingham B30 3JN 3 June 2025
BRANDWOOD CENTRE COMMUNITY ASSOCIATION STATEMENT OF FINACIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 2025 2024 Total funds Total fund5 Note Income Grants and donations Charitable activities Other income 233,956 114,002 3,224 451,593 83,101 2,955 Total income 351,182 537,649 Expenditure Expenditure on charitable actlVLties Total expenditure 324,932 379,307 324,932 379,307 Reconciliation of fund5 Total funds brought forward Surplus/(deficit) Total funds carried forward 335,597 177,255 26,250 158,342 361,847 335,597 The statement of financial activities Èncludes all gain5 and losses recosnised in the year. All income and expenditure derive from continuing activities.
BRANDWOOD CENTRE COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL POSITION YEAR ENDED 31 MARCH 2025 2025 2024 Current assets Cash at bank and in hand 361,847 335,597 Net assets 361,847 335,597 Funds of the charity Ring fenced General fund 88,529 273,318 182,729 152,868 Total charity funds 361,847 335,597 ThiisL financial statements were approved by the board of trustees and authori5ed for issue on 3 June 2025, and are signed on behalf of the boai'd by Dr B S Henley Tru.gtee
BRANDWOOD CENTRE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 General information The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Brandwood Community Centre, 157 Allens Croft Road, Kings Heath, Birmingham, B14 6RP. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accoiints in accordance with the Financial Reportins Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. Accounting policies Basis of preparation The fiiiancial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measLired at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judKements are continually reviewed and are based on experience and other factors, includiiig expectations of future events that are believed to be reasonable under the circLimstances. Fund accountin8 Unrestricted funds are ai'ailable for use at the discretion of the trustees to further any of the charity's piirposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or endowment funds.
BRANDWOOD CENTRE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Ac¢ountin8 policies Icotttimiied) Incoming resources All incoming resources are included in the statement of financkal actiVSties when entitlement has passed to the charity. it is probable that the economic benefits a550ciated with the transaction will flow to the charity and the amount can be reliably measiired. The following 5PL)cific policies are applied to particular categories of income.. income from donations or grants is recogni5ed when there is evidence of entitlement to the gift, receipt is probable and its arnoLt can be measured reliably. legacy income is reco8nised when receipt is probable and entitlement is established. income from donated 8oods is measured at the fair value of the goods unle55 this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale valiie. Donated facilities and services are recognised in the accounts when receii'ed if the value can be reliably measured, No amounts are included for the contribiition of geni)ral volunteers. income from contracts fc)r tht) supply c)f services is recognisc'd with thi. delivery of the contracted sL?rN'ice. This is clriK%ifiL'LI Linriistricted fund4 iinlc'.%% IhcirL.) 14 a contractiial requirement fcir it tc) l)Ll 4pl.nt ()n a Piirtic'iilai. piirpose aiiLI rLXturnL?(l if Lin%pc?nt, in which Resources expended Expenditure is rL'cc)gnI.d on an accruals basi4 as ¢7 liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of Einancial activities to which it relates: expenditure on raising fund5 includes the costs of all fundraising activities, events, non-charitable tradins activitie5, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking actkvities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governanLe of the charity apportioned to charitable activities. other expenditure incliides all expenditure that 15 neither related to raisin8 funds for the charity nor part of its expenditure on charitable activities. AII costs are allocated to expenditure categories reflecting the use of the resource. Direct Costs attributable to a single activity are allocated directly to that actkvity. Shared costs are apportioned between the activities they contribiite to on a reasonable, justifiable and consistent basis.
BRANDWOOD CENTRE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Donations and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Donation5 656 656 10,I&B 10,163 Grants receivable 233,300 233,300 441,4.30 441,430 233,956 451,593 451.593 Charitable activities Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Room hire Repairs fund {5D/o room hire) Administrative / projects 48.827 2,650 62,525 48,827 2,650 62,525 59.481 21,534 2,086 59,481 21,534 2,086 114,002 114,002 83,101 83.101 Other income Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Deposits and bank interest 3,224 3,224 2,955 2,955 3,224 3,224 2,955 2,955 Expenditure on charitable activities by fund type Unrestricted Total Funds Unrestricted Total Fund5 Funds 2025 Fund5 2024 Brandwood Community Centre Support costs 316,587 8,345 316,587 8,345 332,153 47,154 332,153 47,154 324,932 324,932 .379,.107 379,3U7
10
BRANDWOOD CENTRE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
Analysis of support costs
Brandwood
Commiinity
Centre
Total 2025
Total 2024
Staff costs
Rates and insurance
Gas, water, electricity
Telephone, internet
Stationery, posta8e, petty cash
Repairs, refurb, cleaning
Administration
2.719
365
2,719
365
8,497
4,231
1,030
4,231
1,030
35,500
3,157
8.345
8,345
47,154
Staff costs
No employee receivi'LI L)mpli?yL'L, biJiiiifits lif in(Iri) thiin £611,(XIO during thL' yl)ar (21124.. Nil).
10. Trustee remuneration and expenses
No rL)mun£'r