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 SucCe￿ful 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 arnoL￿t 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<lti()n c)r other bi>ni)fit4 fri)m Limployment with thi) charity or a related entlty
were rÉJcL)ji'L'cI by the trustees.