I4ME
STIRT
Birmingham Central
And South-west
ANNUAL REPORT
April 2024- March 2025
## **Chair’s Report**
Welcome to the 19[th] Annual Report of Home-Start Birmingham Central and South-West and contrary to what I thought last year, I have had the honour of continuing as Chair. Therefore, it is my privilege to acknowledge and mark the achievements over the last 12 months.
Our manager has successfully let the systems and processes she put in place in her first year bed in and extend her management to finances/fundraising as well as deepening relationships and delivering the very best service to the families we support. We have a dynamic leader who has been able to spearhead the Scheme to new levels. One of the biggest achievements for us has been the move to bigger and better premises, which has meant that we have been able to do much more as a team on site and with our volunteers. Our manager has deployed skills in all areas to impress her mark and taken the team with her.
Many thanks to the whole staffing team, who have worked well together like a well oiled machine to give the best to the Scheme. Our two administrators are responsible for taking care of all our administrative needs and work in tandem with each other to provide consistent support. Our Senior Family Volunteer Co-Ordinator has continued to push herself into supporting the Manager with leading the team from the front, whilst mentoring other members of the team. Our Family Volunteer Co-Ordinator has become an integral part of the team working with volunteers and families so that the service we provide is the best it can be. She has continued being a stalwart when it comes to delivery of our family group work with the support of the whole staffing team.
Our Targeted Support Worker has continued working hard with families with more complex needs that has given our Scheme an enhanced level of service. Last year, we were finally able to onboard a group worker, who has been diligently developing and adapting the group work delivery so that we can serve the families we support in the best way possible. It does genuinely feel like we have the A team with our staff.
My role has been made easier by the talented support we have from our Board of Trustees. Our Secretary has continued being careful, efficient and ensuring that we comply with relevant rules and procedures. Our all-round Trustee has been invaluable in scrutinizing everything we do, challenging everything we do and ultimately pushing us to another level with everything we do.
Our safeguarding trustee has been steadily looking at our policies and monitoring regularly how well they are implemented. He has been important in keeping safeguarding at the forefront of what we do for the families and their children. Our HR Trustee has been essential in providing expert guidance on staffing issues, volunteer retention and trustee recruitment/induction. She established a good format for EDI assessment for any new decisions and actions.
Financial stability has been the cornerstone of delivering the services we have, and our Treasurer has kept that in check. It has been no mean feat and hugely helped by our multi-talented Manager. Partnering with our gem of a fundraising consultant has been key to remaining viable, which was essential when we faced the challenge of the 50% cut to our contractual funding.
I am indebted to the whole team from the Board of committed volunteer trustees, to the front line volunteers, staff, consultants, funders and supporters from every corner. The Scheme is what it is because of all the parts that come together as one. ‘No one is more cherished in this world than someone who lightens the burden of another. Thank you.’* There is no better message for all involved with Home-Start Birmingham Central and South West.
Finally, to the families we support, thank you for letting us into your homes and your lives. You are the reason we do what we do.
*Joseph Addison
## **Operational Summary**
We have had another successful and action-packed year, with some excellent achievements as well as some challenges outside our control. 24-25 year saw our staff team at full capacity, with the addition of a new Targeted Support worker and our first ever dedicated Nurture Group worker, which was so helpful in delivering our support. We also moved to new and more appropriate premises, which has brought lots of flexibility in the way we are able to support families and volunteers. We have been on a journey of continuous improvement, reviewing our service delivery and our supporting processes, to ensure that we give excellent, timely support to our families.
## **Achievements**
- The scheme supported a total of 101 families and 151 children under 5 during the year with 131 support interventions. 30 families accessed more than one type of support. We provided a mix of group support, targeted support or volunteer home visiting. A new strand of work this year was our rapid support, providing essentials such as baby items, food bank vouchers and toiletries, to address the increasing financial vulnerability of our families.
- We continued to build on our nurture group offer, with our new Group worker Yosra Adam providing weekly groups in both Ladywood and Edgbaston districts. We continued to cover travel costs for those families in need and snacks for all. In the last quarter of 24-25 we moved our Edgbaston group to the Collection Hotel, which houses asylum seekers, to provide a specific service to these families and offer wrap around support as needed. We supported 31 families at group during this year.
- Our targeted support worker Parveen Begum worked with 30 families during the year, offering flexible support to reflect each family’s needs. She provided listening visits and emotional support, debt, finance and budgeting advice, as well support with promoting children’s development by means of referrals to specialist services and applications for nursery.
- We moved into our new office premises in June 2024, which we have registered as a Warm Welcome Centre. We have used the office space to deliver training for staff and volunteers, offer play sessions to families in the school holidays and hold some of our activity-based volunteer socials. The location is great for supporting families in nearby hotels and is close to Ladywood children’s Centre.
- We relied on our hardship fund this year, as the cost-of-living difficulties continue. We provided a variety of financial and hardship support to 65 families, some from our own supplies and some items sourced from local baby banks. We also applied to the household support fund and child in Need fund for larger household items, such as washing machines or cookers. We also invited our volunteers to help us make up toiletry packs for families, which could then be distributed as needed.
- We held our Christmas party at Lightwoods House. There was a buffet lunch, a selection of toys and activities to play with, and presents for all the children to take home. It was a chance for everyone to mix and to enjoy some festive cheer. We also delivered 5 summer drop-in sessions for families in our baby and toddler room, a fully funded trip to Wacky Warehouse and a summer picnic. British Telecommunications contributed outdoor toys and £380 towards our summer events.
- We recruited 10 new volunteers during the financial year, and delivered our first hybrid preparation course in February 2025, with volunteers completing a mix of online home learning and face to face sessions. We also offered the Big Hopes, Big Future Home-Start programme for school readiness training, NSPCC ‘Look, Listen, Speak’ training and 3 sessions of Shelter training to volunteers. We introduced some themed volunteer socials in the office, where volunteers could help with sorting baby clothes or making up goodie bags for families over a coffee and a chat.
- Volunteer Coordinators continued to attend the Birmingham Volunteer Coordinator Network meetings, which have proved a good way to meet Coordinators from other organisations and to share ideas and good practice and we have linked in with the Birmingham Poverty Strategy Group.
## **The way we work**
We received 125 referrals for the year, although only 116 were appropriate for our service. These families were all offered an initial home visit to confirm their needs and to determine which type of support would suit them best. Gaining the families’ views about their situation and about what they need from us is integral to our process. Once support was in place, we carried out regular review visits to monitor progress, and to identify any new needs. Including those carried forward from the previous year we supported a total of 101 families during 24-25. Families came to us with increasingly complex needs, and the chart below shows the breakdown of these needs.
**----- Start of picture text -----**
Percentage of families with each need
70 Zr
60 a
50
40
30 a
20 Z
10
0 sg VJaa
Finances/DebtHousing needsLone Parent Mental HealthAsylum seeker/refugeePhysical health Speech and language including ESOLdomestic abuseYoung parent Care leaver substance misusePrison
**----- End of picture text -----**
One third of families needed more than one type of support and the graph below shows the breakdown of support from each programme for all families
**----- Start of picture text -----**
Families Supported per Programme
50
40
30
20
10
0
Group TSW BFS Rapid
Target Actual
**----- End of picture text -----**
Our remit is to support children under 5 years of age directly, but we acknowledge that providing support to parents is likely to result in improvements which will benefit all children in the family. Here is the breakdown of the age of children who benefitted in 2024-25.
**----- Start of picture text -----**
Children supported by age
**----- End of picture text -----**
**----- Start of picture text -----**
13
55
94
44
Children supprted by age Unborns 0-2 years
3-5 years 6 years plus
**----- End of picture text -----**
The localities that we work in are racially and culturally diverse, and this chart shows the ethnicity of the main carer in the families we supported during this year.
**----- Start of picture text -----**
Ethnicity of main carer
| Black African | White British || Asian Pakistani | Other
| Black caribbean | Asian Indian | Mixed background Unknown
| Asian other | Asian chinese | European a Black other
**----- End of picture text -----**
In terms of our outcomes, 2024-25 was very successful in helping families to meet their identified needs. The chart below shows the percentage of families who reported an improvement in an area where a need had been identified. There are actually 14 categories, but I have selected the most commonly identified needs.
**----- Start of picture text -----**
% improvements
100 7
90 a 6
80 ZBaHoeeEkgkita
70
60
50 ZBaHeeeaiegHe#£
40 ZBaHeeaegEeE
30
20
| a 6
10
0 4
**----- End of picture text -----**
## **Challenges**
There was a dramatic and unexpected in-year reduction to our contractual funding from Birmingham Forward Steps, and a reduction of 50% going forward into future years. This has placed additional pressure on all Birmingham Home-Starts to raise funding through other diverse means. We were well placed to manage this challenge, as we already offer a range of support programmes and have been working closely with our external fundraiser Claire Greenhalgh from CG Fundraising Consultancy to raise grant funding for these activities. In 2024/25 we spent £2,550 on fundraising, which was 1% of the total amount we raised in this way, including funding awarded for future years.
We also had a larger than usual number of volunteers leave, due to various reasons, such as their own health, the need to work or to look after family members. We were sad to see them go and we will enter 2025/26 with renewed emphasis on volunteer recruitment and retention.
## **Targeted Support Case study (names changed)**
## Background
We began supporting the family of four in May 2024. Dad was the main carer for their two children, aged 4 and 1 year, as well as being the main carer for his wife, who had mental health difficulties. Mum’s health took a turn for the worse and she was sectioned under the mental health act.
## The challenges
Dad found this to be hugely challenging, as he now had to take on the role of Mum and Dad for the girls, as well as find the time to visit his wife, all the while trying to make life feel ‘normal’ so the impact on the girls was reduced. Dad was overwhelmed with the responsibilities he faced so was grateful for our support.
## How our Targeted support helped with:
## _**Learning and Development**_
Wilma was in her last year of nursery when we started support. She was due to start Reception at the local school in September.
Dad was unsure of the processes and what he needed to do before she started school. We supported by getting uniform for Wilma through the uniform bank, informing dad of the start dates and transition times , providing a list of what she needed at school and liaising with school to ensure they were aware of dad’s circumstances and the pastoral support that Wilma might need.
Wilma was delayed with her speech and language, so we did a referral to the REAL (Raising Early Attainment in Literacy) programme through Barnardos so dad could have 1:1 support at home. We attended the first visit to ensure dad felt comfortable and understood what they would do to support. We then continued to liaise with the worker and feedback to school to ensure a joined-up approach.
Eunice was due to start nursery in January 2025, so we helped dad to liaise with the local nursery and also to get access to 15 hours funding for starting nursery in January.
This left dad feeling confident with activities he could do with the girls at home and knowing they had or would be attending educational settings. Overtime, the girls also seemed to engage and interact more with the Targeted Support worker, which was lovely to see.
## _**Finances**_
Dad was struggling to manage his finances. We supported him to ensure he was getting all the benefits he was entitled to, as well as providing advice around budgeting. We were able to resolve some outstanding issues, which was a relief for dad.
We provided a supermarket voucher and applied for a grant for £100 to help him pay for essential costs, as well as signposting to food banks. Dad felt in a more secure place financially and was able to manage his budget better.
## _**Well-being**_
Dad was doing everything possible to care for the girls and ensure they had their usual routine, although the strain of keeping up with daily tasks and visiting his wife in hospital was noticeable.
Dad shared the difficulties he was having with our TSW, who spoke the same first language. Dad felt supported and listened to and our TSW was able to provide emotional support.
Mum did return to the family home in November, and we continued to support to ensure that the family could get back into a routine with Mum at home.
Dad and the girls all appeared more content and relaxed. Dad shared before our support his life was hard and bad, now things are more positive, and he is very grateful for our support. There are ongoing challenges for the family and mum is still being supported by the Community Mental Health Team, but home-Start was there to walk alongside the family during this particularly difficult time in their lives.
## **What our families said**
‘Your support has been remarkable. Out of all the support we have had yours has been the most successful.’
## **Our amazing Volunteers**
Over the year our volunteers supported 45 families through our home visiting programme. They offered a wide range of support, from being a listening ear and acting as a positive role model, to supporting parents to attend groups and appointments, as well as engaging with the children to facilitate their development. We could not do what we do without these dedicated people and would like to extend a huge thank you to our volunteer team. Please see some feedback from our volunteers.
**----- Start of picture text -----**
‘I am really enjoying being
a volunteer for Home-Start
I have learnt so much, It’s
nice to see how we make a
difference to the family’s
we support.’
**----- End of picture text -----**
## **Partners and Stakeholders**
We have expanded our partnership working with other community organisations and support agencies this year. We have linked in with Cadent through Home-Start UK and received funding to become a Centre for Warmth, sourced training on housing issues from Shelter, linked in with the local bus pass scheme, as well as Karis Baby Bank, the Rubery Uniform Bank and accessed support for parents through REAL and EPEC. We continue to work closely with the local Family Hubs, and liaise regularly with Social care, health visitors, schools and nurseries to ensure joined up working for our families.
## **What is new for 2025-2026**
- Our aim for 25/26 is to support 140 families through our four programmes.
- We will continue to build on our fundraising strategy, to ensure that we have a solid financial basis for our operation, including seeking out corporate partnership where appropriate.
- We will continue to build on our community engagement agenda, to ensure we are working effectively with partner organisations and local community support services.
- We hope to welcome a new treasurer onboard in the course of the year.
## **Thank you to our Staff Team**
I would really like to acknowledge the hard work of all the team who supported Home-Start Birmingham Central and South-West during this year: I feel that during 24-25 the team has worked well together, often going over and above, to ensure that we do our absolute best for the families we support.
Yosra Adam – Nurture Group Worker Catherine Amos-Hirst – Manager Sobia Bibi - Administrator Parveen Begum -Targeted Support Worker Ria Jones – Senior Family and Volunteer Coordinator Janine Meredith – Family and Volunteer Coordinator Mindy Rai - Administrator
## **And our Trustees**
A great vote of thanks and appreciation must be noted for the Trustees who have continued to support the scheme during 24-25
Sheeba Eeswaramoorthy - Chair of Trustees Marie Newton - Secretary Paramjit Kaur Mattu - Trustee Baksho Hayer – Treasurer Lauren Everington – HR Trustee Stephen Hall – Safeguarding Trustee
## **Acknowledgements**
We would like to thank all our volunteers and members of the Board of Trustees, who willingly give their time, expertise, and practical help for the benefit of the scheme and the families we support. We would also like to thank our Donors and Funders for all their continuing support during the year.
Home-Start Birmingham Central And South-West
CIBA Building,
Suite 1, Lower Ground Floor,
146 Hagley Road
Birmingham B16 9NX
Tel 07845 085488
www.homestartbirmingham.co.uk
A Company Limited by Guarantee, Registered in England, No 5629687
Registered Charity 1114963
**----- Start of picture text -----**
Home-Start Birmingham Central And Charity No 1114963
South-West Company No 5629687
Annual accounts for the period
Period end
Period start date 01/04/2024 To date 31/03/2025
**----- End of picture text -----**
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**Income and endowments from:**
Donations and legacies
**Income (Note 3)**
Charitable activities
Investments
**Net income/(expenditure) before tax for**
**the reporting period**
**_Net movement in funds_**
Charitable activities
**Other recognised** **gains/(losses):**
Separate material expense item
**_Total_**
**Recommended categories by activity**
Total funds brought forward
Raising funds
Separate material item of income
Other
Other
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Other trading activities
Gains and losses on revaluation of fixed assets for the
charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03
3,604
-
86,653
37,105
-
-
1,871
-
-
-
-
-
-|
**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
|---|---|---|
|||3,604
20,489
123,758
154,751
-
-
1,871
675
-
-
-
-|
||92,128
37,105
-|129,233
175,915|
||2,550
-
-
142,103
27,635
-
-
-||
|||2,550
1,729
169,738
142,168
-
-|
||144,653
27,635
-|172,288
143,897|
||||
||52,525
-
9,470
-|43,056
-
32,018|
||-
-
-|-
-|
||52,525
-
9,470
-|43,056
-
32,018|
||-
-
-|-
-|
||52,525
-
9,470
-|43,056
-
32,018|
||-
-
-
-
-
-
-
-
-
-|-
-
-|
|||-
-
-
-|
||52,525
-
9,470
-|43,056
-
32,018|
||97,577
18,661|116,238
84,220|
||45,052
28,131
-|73,183
116,238|
||Charity No
Company No
Period
start
date
**01/04/2024**
**To**
Period end
date
**31/03/2025**
Home-Start Birmingham Central
And South-West
1114963
5629687
Annual accounts for the period|Charity No
Company No
Period
start
date
**01/04/2024**
**To**
Period end
date
**31/03/2025**
Home-Start Birmingham Central
And South-West
1114963
5629687
Annual accounts for the period|Charity No
Company No
Period
start
date
**01/04/2024**
**To**
Period end
date
**31/03/2025**
Home-Start Birmingham Central
And South-West
1114963
5629687
Annual accounts for the period|Charity No
Company No
Period
start
date
**01/04/2024**
**To**
Period end
date
**31/03/2025**
Home-Start Birmingham Central
And South-West
1114963
5629687
Annual accounts for the period|Charity No
Company No
Period
start
date
**01/04/2024**
**To**
Period end
date
**31/03/2025**
Home-Start Birmingham Central
And South-West
1114963
5629687
Annual accounts for the period|
|---|---|---|---|---|---|
|**Section B Balance**||**sheet**||||
|Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22||**Unrestricted**
**funds**
**£**
F01
-
817
-|
**Restricted**
**income**
**funds**
**£**
F02
-
1,846
-
-|**Endowment**
**funds**
**£**
F03
-
-
-
-|
**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05
-
-
2,663
2,769
-
-
-
-|
|||817|1,846|-|2,663
2,769|
|||250
-
-
45,053|250
-
-
28,130|-
-
-
-|500
-
-
-
-
-
73,183
116,238|
|||45,303|28,380|-|73,683
116,238|
|||2,540|-|-|2,540
1,220|
|||42,763|28,380|-|71,143
115,018|
|||||||
|||43,580|30,226|**-**|73,806
117,787|
|||-
-|-
-|-
-|-
-
-
-|
|||43,580|30,226|-|73,806
117,787|
|||-
-
43,580
-
-|-
30,226
-
-
-|
-
-
-|-
-
30,226
18,661
43,580
97,577
-
-
-
-|
|||43,580|30,226|-|73,806
116,238|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
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_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signed by one or two trustees/directors on behalf of all the
trustees/directors
Signature of director authenticating accounts being sent to
Companies House|Date of
approval
dd/mm/yyyy
Date
dd/mm/yyyy
**Print name**
Sheeba Eeswaramoorthy
Signature
Print Name
Sheeba Eeswaramoorthy|
|---|---|
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## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
|An explanation as to those factors that support
the conclusion that the charity is a going
concern;
Disclosure of any uncertainties that make the
going concern assumption doubtful;
Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.|Not applicable
Not applicable
Not applicable
|
|---|---|
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
|note { }.||||
|---|---|---|---|
|Yes*
||||
|||* -Tick as appropriate||
|No*||||
|**_Please disclose:_**||||
|**_(i) the nature of the change in accounting policy;_**|||Not applicable|
|**_(ii) the reasons why applying the new accounting policy_**||||
|**_provides more reliable_**|**_and more relevant information;_**||Not applicable|
|**_and_**||||
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_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_
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Not applicable
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## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of any changes; Not applicable
(ii) the effect of the change on income and expense or
Not applicable
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
Not applicable
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## **1.5 Material prior year errors**
**----- Start of picture text -----**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not applicable
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**----- Start of picture text -----**
Please provide a description
of the nature of each change Not applicable
in accounting policy
Reconciliation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
**----- End of picture text -----**
## **Fund balance as restated**
_**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_
## **Previous period net income/(expenditure) as restated**
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## **Section C Notes to the accounts (cont)**
|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources;
the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on donations**
**and gifts**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
The charity has incurred expenditure on support costs.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
**2.2 INCOME**
**Donated goods**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**|Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
|
|---|---|
CC17 FRS 102 SORP
01/10/2025
7
|**Grants with performance**
**conditions**
**2.4 ASSETS**
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Intangible fixed assets**
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
They are valued at cost.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Income from membership**
**subscriptions**
**Income from interest,**
**royalties and dividends**
**Heritage assets**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end
The same treatment is applied to unlisted investments unless fair value cannot be
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Investments**|Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
1,000|
|---|---|
CC17 FRS 102 SORP
01/10/2025
8
end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments
**Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or **progress** net realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial **Debtors** recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit **Current asset investments** and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
|||||
|---|---|---|---|
|||||
||Yes*|No*|N/a*|
|||||
||Yes*|No*|N/a*|
|||||
||Yes*|No*|N/a*|
|||||
||Yes*|No*|N/a*|
|||||
|||||
||Yes*|No*|N/a*
|
||Yes*|No*|N/a*
|
|||||
||Yes*|No*|N/a*|
|||||
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
01/10/2025
9
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 3,604 - - 3,604 20,489
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - -
Membership subscriptions and sponsorships
which are in substance donations - - - -
Donated goods, facilities and services - - - - -
Other - - - - -
Total 3,604 - - 3,604 20,489
Charitable Contractual income from Birmingham
activities: Community Healthcare NHS Trust 53,178 - 53,178 65,493
Grants 33,475 37,105 - 70,580 89,258
- - - - -
Other - - - - -
Total 86,653 37,105 - 123,758 154,751
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - [ - - ]
Income from Interest income 1,871 - - 1,871 675
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 1,871 - - [ 1,871 675 ]
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - [ - - ]
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - [ - - ]
TOTAL INCOME 92,128 37,105 - 129,233 175,915
Other information:
Not Applicable
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Not applicable
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Not applicable
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
CC17a (Excel) 10
**----- End of picture text -----**
CC17a (Excel)
01/10/2025
**This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
**Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
Not applicable
Not applicable
CC17a (Excel)
01/10/2025
11
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
-
-
-
-
**Total**
-
**Last year**
**£**
-
-
-
-
**Total**
-
**This year**
**This year**
**Last year**
**Description**
**Description**
**Last year**|
|---|---|
CC17a (Excel)
01/10/2025
12
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|||**This year**|||**Last year**||
|---|---|---|---|---|---|---|
|||**£**|||**£**||
|**Seconded staff**|||-|
||-|
|**Use of property**|||-|
||-|
|**Other**|||-|
||-|
||||-|
||-|
||**This year**||**Last year**||||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||||||
||||||||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**|||||||
||||||||
|**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||||||
CC17a (Excel)
01/10/2025
13
## **Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
**----- Start of picture text -----**
This year Last year
Restricted Restricted
Unrestricted income Endowment Unrestricted income Endowment
Analysis funds funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants 2,550 - - 2,550 1,729 - - 1,729
Operating membership schemes and social
lotteries - - - - - - - -
Staging fundraising events - - - - - - - -
Fudraising agents
- - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company undertaking
non-charitable trading activity - - - - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating new
source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - - - - -
Investment management costs: - - - - - - - -
Portfolio management costs
- - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 2,550 - - 2,550 1,729 - - 1,729
Expenditure on charitable activities:
Staff costs
104,276 24,986 - 129,262 77,123 33,750 - 110,873
Volunteer and staff travel and other 2,159 - 2,159 2,449 480 - 2,929
Office costs 22,301 1,666 - 23,967 15,928 - - 15,928
Administrative and other expenses
13,366 984 - 14,350 10,310 2,128 - 12,438
Total expenditure on charitable activities 142,102 27,636 - 169,738 105,810 36,358 - 142,168
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Depreciation - - - -
- - - - -
- - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 144,652 27,636 - 172,288 107,539 36,358 - 143,897
**----- End of picture text -----**
CC17a (Excel)
01/10/2025
14
CC17a (Excell
15
0111012025
## **Other information:**
## **Analysis of expenditure on charitable activities**
||||||**This year**|**This year**||||||**Last**|**Last**|**year**||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**Activity or programme**|**Activities**
**undertaken**
**directly**||**Grant**
**funding of**
**activities**||**Support**
**Costs**||**Total this**
**year**||**Activities**
**undertaken**
**directly**|
**Grant**
**funding of**
**activities**|||**Support**
**Costs**||**Total last**
**year**||
|||**£**|||**£**||**£**||**£**|**£**|**£**||||**£**||**£**|
|Activity 1||-|||-||-||-|-||-|||-||-|
|Activity 2||-|||-||-||-|-||-|||-||-|
|Other||-|||-||-||-|-||-|||-||-|
|**Total**||-|||-||-||-|-||-|||-||-|
|||||||||||||||||||
|**This year:**|**Where sums originally denominated in foreign currency have**|||||||||||||||||
|**been included in expenditure, explain the basis on which those**|||||**sums**|||||||||||||
|**have been translated into sterling (or the currency in which**|||**the**|||||||||||||||
|**accounts are drawn up).**||||||||||||||||||
**Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
01/10/2025
16
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Description**
**Total extraordinary items**|**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
|||- -|
CC17a (Excel)
01/10/2025
17
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please disclose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
CC17a (Excel)
01/10/2025
18
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
|Governance
Other
**Total**
**Support cost**
**(examples)**|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|
|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**£**
**£**
**£**
**£**
**£**
Governance
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
**Last year**
**Support cost**
**(examples)**|**Basis of allocation**
**(Describe method)**
|
|---|---|
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
01/10/2025
19
## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
## _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**Last year**
**£**
**£**
150 150
- -
- -
- 650|
|---|---|
CC17a (Excel)
01/10/2025
20
## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
|**11.1 Staff Costs**|||||||
|---|---|---|---|---|---|---|
|||**This year**||||**Last year**|
|||**£**||||**£**|
|**Salaries and wages**|||101,411|||86,672|
|**Social security costs**||||17,129||17,788|
|**Pension costs (defined contribution scheme)**||||10,722||6,413|
|**Other employee benefits**|||||-|-|
||**Total staff costs**||129,262|||110,873|
|**This year:**|||||||
|**Please provide details of expenditure on staff working for the**|||||||
|**charity whose contracts are with and are paid by a related party**||Not applicable|||||
|**Last year:**|||||||
|**Please provide details of expenditure on staff working for the**|||||||
|**charity whose contracts are with and are paid by a related party**||Not applicable|||||
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**£100,000 to £109,999**
**Band**
**Please provide the total amount paid to key management**
**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**£90,000 to £99,999**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**Number of employees**|
|---|---|
CC17a (Excel)
01/10/2025
21
|**11.2 Average head count in the year**|||||**This year**
**Number**||**Last year**
**Number**|
|---|---|---|---|---|---|---|---|
|**The parts of the charity in which the**||**Fundraising**||||-|-|
|**employees work**||**Charitable Activities**||||7|6|
|||**Governance**||||-|-|
|||**Other**||||-|-|
||||**Total**|||7|6|
|**11.3 Ex-gratia payments to employees and others (excluding trustees)**||||||||
|**_Please complete if an ex-gratia payment is made._**||||||||
|**Please explain the nature of the**||**This year**||||||
|**payment**||||||||
|||**Last year**||||||
|||||||||
|**Please state the legal authority or**||**This year**||||||
|**reason for making the payment**||||||||
|||**Last year**||||||
|||||||||
||||||**This year**||**Last year**|
||||||**£**||**£**|
|**Please state the amount of the payment (or value of any waiver of**||||||-|-|
|**a right to an asset)**||||||||
CC17a (Excel)
01/10/2025
22
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or**
**termination payments**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
CC17a (Excel)
01/10/2025
23
## **Section C Notes to the accounts (cont)**
## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**|**This year**
**Last year**
**£**
**£**
10,722 6,413
**The basis of**
**allocation is per the**
**funding secured for**
**each post**
**All pension**
**payments have**
**been allocated to**
**unrestricted funds**
|
|---|---|
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
01/10/2025
24
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**
**_Please provide_**
**_details of charity's_**
**_URL._**
**_No_**
**_Provide details_**
**_below_**|
|---|---|
|**_TOTAL GRANTS PAID_**
**Names of institution**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
**Purpose**|**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
|---|---|
||**-**|
||-
-|
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## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**Names of institution**
**Purpose**
**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
**Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
**----- Start of picture text -----**
Freehold land & Other land & Plant, machinery and Fixtures, fittings and Total
buildings buildings motor vehicles equipment
£ £ £ £ £
At the beginning of - - - 2,769 2,769
the year
Additions - - - 1,226 1,226
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - 3,995 3,995
14.2 Depreciation and impairments
**Basis SL or RB (Straight SL or RB SL or RB SL SL or RB
Line or Reducing
Balance)
** Rate 33.30%
At beginning of the - - - - -
year
Disposals - - - - -
Depreciation - - - 1,332 1,332
Impairment - - - -
Transfers* - - - -
At end of the year - - - 1,332 1,332
14.3 Net book value
Net book value at the - - - 2,769 2,769
beginning of the year
Net book value at the - - - 2,663 2,663
end of the year
**----- End of picture text -----**
CC17a (Excel)
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**----- Start of picture text -----**
14.4 Impairment
This year: Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
Last year: Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide: This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had - -
the assets been carried under the cost model.
14.6 Other disclosures
This year Last year
£ £
(i) Please state the amount of borrowing costs, if any, capitalised in the - -
construction of tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition - -
of tangible fixed assets.
(iii) Details of the existence and carrying amounts of property, plant and
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
**----- End of picture text -----**
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also_
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## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
||||**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|---|
|At beginning of
year
Additions|the|
|
|-
-|-
-|-
-|-
-||
|Disposals||||-|-|-|-||
|Revaluations||||-|-|-|-||
|Transfers *||||-|-|-|-||
|At end of the year||||-|-|-|-||
|**15.2 Amortisation and**|||**impairments**||||||
|****Basis**|||SL or RB||SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
||**** Rate**||||||||
||||||||||
|At beginning of
year
Disposals|the|
|
|-
-|-
-|-
-|-
-||
|Amortisation||||-|-|-|-||
|Impairment||||-|-|-|-||
|Transfers*||||-|-|-|-||
|At end of year||||-|-|-|-||
|**15.3 Net book**|**value**||||||||
|Net book value|at the|||-|-|-|-||
|beginning of the year|||||||||
|Net book value|at the|||-|-|-|-||
|end of the year|||||||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including:**_
_**Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
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## **15.5 Impairment This year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year:** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
## _**If an accounting policy of revaluation is adopted, please provide:**_
|**_(i) If your intangible asset was acquired by way_**
**_of grant, provide value on initial recognition and_**
**_carrying amount of the asset._**
**_(ii) Details of the carrying amounts of any_**
**_intangible assets to which the charity has_**
**_restricted title or that are pledged as security for_**
**_liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible_**
**_assets._**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**15.7 Other disclosures**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**_(iv) State the amount of research and_**
**_development expenditure recognised as_**
**_expenditure in the year._**
**_(v) Please detail the headings in the SOFA in_**
**_which a charge for amortisation of intangible_**
**_assets is included._**
**_(vi) For any material intangible assets, please_**
**_provide a description, its carrying amount and_**
**_any remaining amortisation period._**|**Last year**
**This year**|
|---|---|
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
|||||**This year**|||**Last year**||
|---|---|---|---|---|---|---|---|---|
|**(i) Explain the nature and scale of**|||||||||
|**heritage assets held.**|||||||||
|**(ii) Explain the policy for the**|||||||||
|**acquisition, preservation,**|||||||||
|**management and disposal of heritage**|||||||||
|**assets.**|||||||||
|**16.2 Cost or valuation**|||||||||
|||**Heritage**
**1**
**£**|**asset**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**||
|At beginning of the year|||-|-|-|-|-||
|Additions|||-|-|-|-|-||
|Disposals|||-|-|-|-|-||
|Revaluations|||-|-|-|-|-||
|Transfers *|||-|-|-|-|-||
|At end of the year|||-|-|-|-|-||
|**16.3 Depreciation and impairments**|||||||||
||****Basis**
**** Rate**|||||||Straight Line
("SL") or
Reducing
Balance
("RB")|
||||||||||
|At beginning of the year|||-|-|-|-|-||
|Disposals|||-|-|-|-|-||
|Depreciation|||-|-|-|-|-||
|Impairment|||-|-|-|-|-||
|Transfers*|||-|-|-|-|-||
|At end of year|||-|-|-|-|-||
|**16.4 Net book value**|||||||||
|Net book value at the beginning|of the||-|-|-|-|-||
|year|||||||||
|Net book value at the end of the year|||-|-|-|-|-||
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## **16.5 Impairment**
## **This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -|
|---|---|
||- - -|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**
**Last year**|
|---|---|
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CC17a (Excell
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0111012025
## **16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
2015 2014 2013 2012 2011
£ £ £ £ £
Purchases
Group A - - - - -
Group B - - - - -
Group C -
Other -
Donations
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total additions - - - - -
Charge for impairment
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total charge for impairment - - - - -
Disposals
Group A - carrying amount - - - - -
Group B - carrying amount - - - - -
Group C - - - - -
Other - - - - -
Total disposals - - - - -
**----- End of picture text -----**
CC17a (Excel)
01/10/2025
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**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -|
|---|---|
||- - - - - -|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
## **This year: Analysis of investments**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Total**
**Social investments**
**Other investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**|**Cost less impairment**
**£**
-
-
-
-
-
-
-
**Fair value at year end**
**£**
-
- -|
|---|---|
||-
-
-|
**Last year: Analysis of investments**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
||**Fair**|**value**|**at**|**year**|**end**|**Cost**|**less**|**impairment**||
||||**£**|||||**£**||
||||||-||||-|
||||||-||||-|
||||||-||||-|
||||||-||||-|
||||||-||||-|
||||||-||||-|
**Cash or cash equivalents Listed investments Investment properties**
**Social investments**
**Other investments Total**
CC17a (Excel)
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**Grand total (Fair value at year end+Cost less impairment)**
-
|**17.3 If your charity holds investment properties, please complete the**|**17.3 If your charity holds investment properties, please complete the**|**17.3 If your charity holds investment properties, please complete the**|**following note:**|**following note:**|**following note:**|||||
|---|---|---|---|---|---|---|---|---|---|
|||**This year**||||**Last year**||||
|**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**||||||||||
|**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**||||||||||
|**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**||||||||||
|**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**||||||||||
|**17.4 Please provide a breakdown of current asset investments,**||**if applicable, agreeing**||||**with the balance**||||
|**Analysis of current asset investments**||**This year**||||**Last year**||||
|||**£**|||||**£**|||
|**Cash or cash equivalents**||||-||||-||
|**Listed investments**||||-||||-||
|**Investment properties**||||-||||-||
|**Social investments**||||-||||-||
|**Other investments**||||-||||-||
|**Total**||||-||||-||
|**17.5 Guarantees**||||||||||
||||**This year**||||||**Last year**|
|**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**||||||||||
|**Name of the entity or entities benefitting from those**
**guarantees**||||||||||
|**Please explain how the guarantee furthers the charity's aims**||||||||||
CC17a (Excel)
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## **17.6 Concessionary loans**
|**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**Amounts receivable after more than 1 year**
**Please provide information about the significance**
**of investments to the charity's financial position**
**or performance eg. terms and conditions of loans**
**or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Amounts payable after more than 1 year**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**17.7 Additional information**|**_Total_**
**_Description_**|**This year £**
**Last year £**
- -
- -
- -
- -|
|---|---|---|
|||- -|
||**_Total_**
**This year**
**This year**
**_Description_**|**This year £**
**Last year £**
- -
- -
- -|
|||- -|
|||**Last year**
**Last year**|
CC17a (Excel)
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37
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
**18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**|**unt of stock and work in progress analysed between**|**unt of stock and work in progress analysed between**|
|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
1,500 - - - -
**_Expensed in period_**
- 1,000 - - - -
**_Impaired_**
- - - - -
**_Closing_**
**500**
**- - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
500 - - - -
**_Total previous year_**
- - - - -
**Stock**
**Donated goods**
**Work in**
**progress**
**This year**
**Last year**
**£**
**£**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
1,500 - - - -
- 1,000 - - - -
- - - - -
**500**
**- - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Stock**
**Donated goods**
**Work in**
**progress**||
||500|- - - -|
|||- - - -
**This year**
**Last year**
**£**
**£**|
CC17a (Excel)
01/10/2025
38
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
|
|---|---|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
|
|---|---|
CC17a (Excel)
01/10/2025
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## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
**----- Start of picture text -----**
Amounts falling due Amounts falling due after
within one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
- - - -
737 -
- - - -
- - - -
1,803 1,220 -
- - - -
Total 2,540 1,220 - -
**----- End of picture text -----**
**Accruals for grants payable Bank loans and overdrafts Trade creditors**
**Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors**
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income**_
|**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**_income_**
**This year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
**Last year**|
|---|---|
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
**----- Start of picture text -----**
21.1 Movements in recognised provisions and funding commitment during the period
This year Last year
£ £
- -
Balance at the start of the reporting period
Amounts added in current period - -
- -
Amounts charged against the provision in the current period
- -
Unused amounts reversed during the period
- -
Balance at the end of the reporting period
21.2 Please provide: This year Last year
- a brief description of any obligations on the
balance sheet and the expected amount and
timing of resulting payments;
- an indication of the uncertainties about the
amount or timing of those outflows; and
- the amount of any expected reimbursement,
stating the amount of any asset that has been
recognised for that expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide
details of commitment made, the time frame
of that commitment, any performance-related
conditions and details of how the
commitment will be funded (with contracts
for capital expenditure separately identified).
21.4 Where unrestricted funds have been
designated to a fund commitment, please
disclose the nature of any amounts
designated and the likely timing of that
expenditure.
**----- End of picture text -----**
CC17a (Excel)
01/10/2025
41
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
**This year Last year**
CC17a (Excel)
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42
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
**----- Start of picture text -----**
Description of item including its legal nature. Estimate of financial effect
Please describe any security provided in
connection to the liability.
Last year
Description of item including its legal nature. Estimate of financial effect
Please describe any security provided in
connection to the liability.
**----- End of picture text -----**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
|**This**|**year**||||||||
|---|---|---|---|---|---|---|---|---|
|||**Description**|**of**|**item**|**Estimate**|**of**|**financial**|**effect**|
||||||||||
||||||||||
||||||||||
||||||||||
|**Last**|**year**||||||||
|||**Description**|**of**|**item**|**Estimate**|**of**|**financial**|**effect**|
||||||||||
||||||||||
||||||||||
||||||||||
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact**
**This year Last year**
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## **Section C Notes to the accounts (cont)**
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**Last year**
**£**
**£**
- -
68,546 105,676
4,637 10,562
- -
73,183 116,238|
|---|---|
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## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
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**Section C Notes to the accounts (cont) Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|
**This year**
**Last year**|
|---|---|
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE R or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Not restricted to be used for the benefit of
Unrestricted Funds UR the charity 96,902 90,257 - 144,653 - 42,506
Awards for All R Hardship Vouchers & Family Support 2,538 - - 2,538 - -
Staff costs, Family Support & Computer
Children In Need R Equipment 8,516 - 8,516 - -
Mindelson R Family Hardship Support 522 - 522 - -
Heart of England R Staff costs, Family Support 585 - 585 - -
Goodman R Nurture group 3,000 - 3,000 - -
Grantham R Nurture group 1,000 - 1,000 - -
Grimmit R Nurture group 2,500 - 2,500 - -
Lottery R Nurture Group 22,605 - 4,145 - 18,460
CG H Collins R Nurture Group 1,000 - 1,000 - -
Trusthouse R Nurture Group 9,500 - 3,329 - 6,171
Gowling R Nurture Group 500 - 500 -
Measures R Nurture Group 1,500 - 1,500
Rotary R Nurture Group 2,000 - 2,000
-
-
-
-
-
Other funds (balancing
figure) interest from CAF
Gold account N/a Unrestricted 675 1,871 - - 2,546
Total Funds as per balance sheet 116,238 129,233 - 172,288 - - 73,183
**----- End of picture text -----**
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
**_If yes, please state the basis on which the assets and/or liabilities have been translated into_**
**_sterling (or the currency in which the accounts are drawn up)._**|Yes*
No*
|
|---|---|
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Not restricted to be used for the benefit of
the charity
Unrestricted Funds UR 75804 128637 -107539 96,902
Awards for All R Hardship Vouchers & Family Support 0 9543 -7005 2,538
Irwin R Nurture group 0 5620 -5620 -
Irwin R Family Hardship Support 0 1650 -1650 -
Nuture Group R Staff & Volunteer Training / Staff costs 472 0 -472 -
Baron D UR Nurture group 0 0 0 -
Children In Need R Staff costs, Family Support & Computer Eq 6944 10000 -8428 8,516
Postcode Society trust R Staff costs, Family Support 0 0 0 -
Mindelson R Family Hardship Support 1000 0 -478 522
Greggs UR Family trips 0 0 0 -
Irwin Mitchell R Volunteers 0 480 -480 -
WA Cadbury R Staff costs, Family Support 1000 -1000 -
Heart of England R Staff costs, Family Support 0 9560 -8975 585
Irwin R Staff costs, family support 0 2250 -2250 -
Goodman R Nurture group 0 3000 0 3,000
Grantham R Nurture group 0 1000 0 1,000
Grimmit R Nurture group 0 2500 0 2,500
Roughley R Staff costs, Family Support 0 675 0 675
Total Funds as per balance sheet 84,220 175,915 - 143,897 - - 116,238
Yes* No*
Fund balances carried forward include assets and liabilities denominated in a foreign currency
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between restricted and
Unrestricted funds
-
Between endowment and
restricted funds -
Between endowment and
unrestricted funds
-
-
Last year
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds -
Between endowment and
restricted funds
-
Between endowment and
unrestricted funds
-
-
**----- End of picture text -----**
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**||
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**Last year**||||
|**Planned use**|**Purpose of the designation**|**Amount**||
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
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## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
- - - -
**-**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
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## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Remuneration Pension Redundancy Other TOTAL
Legal authority (eg contribution (including
Name of trustee order, governing loss of
document) office)/ex
gratia
£ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement. State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**_enter "False"._**|||
|---|---|---|
|**No trustee expenses have been incurred (True or False)**
**Type of expenses reimbursed**
**This year**
**£**
**Travel**
-
**Subsistence**
-
**Accommodation**
-
**Other (please specify):**
-
-
**TOTAL**
-|**This year**
**£**
-
-
-
-
-|**_TRUE_**
**Last year**
**£**
23
-
-
-
-|
|||23|
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**0**
**1**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**This year**|**This year**|**This year**|**This year**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting**||||**period (True or False)**||||||**_TRUE_**||||
|||||||||||||||
||||||||||||**Amounts**|||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**||**Amount**||**Balance at**
**period end**||**Provision for bad debts**
**at period end**|||**written off**
**during**
**reporting**|||
||||||||||||**period**|||
|||||**£**||**£**||**£**|||**£**|||
||||||-||-|
||-|
|-||
||||||-||-|
||-|
|-||
||||||-|
|-|
||-|
|-||
||||||-|
|-|
||-|
|-||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
|**Last year**|**Last year**|**Last year**|**Last year**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting**||||**period (True or False)**||||||**_TRUE_**||||
|||||||||||||||
||||||||||||**Amounts**|||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**||**Amount**||**Balance at**
**period end**||**Provision for bad debts**
**at period end**|||**written off**
**during**
**reporting**|||
||||||||||||**period**|||
|||||**£**||**£**||**£**|||**£**|||
||||||-|
|-|
||-|
|-||
||||||-|
|-|
||-|
|-||
||||||-|
|-|
||-|
|-||
||||||-|
|-|
||-|
|-||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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## **Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
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## **Independent Examiner's Report to the Trustees of Home-Start Birmingham Central and South-West**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31st March 2024
## **Responsibilities and basis of report**
As the charity 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, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
_Signed: Please see separate sheet_
_Sally Bateman_
_79 witherford Way Selly Oak Birmingham B29 4AN_
As the charty trustees of th8 company (and also its directors for thè purposes of MpanY 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 th8 20( Act and
are eligible for independent examination, I rep in respect of my examination of your company's accounts as Carried out
under section 145 of the Charities Ad 2011 {'the 2011 ACY). In carrying out my examination I have followed the Directions
given by the Charity Commission under section 14515){b) of th8 2011 Act.
Independent examIne$ Statsment
I have completed my examination. I confimi that no matters have come to my att8ntion in connection with the examination
glving me rAuse to believe that in any material resped:
accounting records Vre not kept in respect of the company as reqUId by section 386 of the 2006 Act. or
2. the accounts do not acrd wrth those records,. or
the accounts do not comply V•ryth the accounting requirements of section 396 of the 2008 Act other than any
requirement that the accounts give a 'true and fair view, whith is not a matter considered as part of an independent
8xamination', or
the accounts have not been prepared in accordance with the melhods and principl88 of the Statement of
Recommended Practice for accounting and reporting by charities [applicable to ¢h8ritles preparing their accounts in
aCrdance wrth th8 Financial Reporting Standard applicable in the UK and Republlc of Ireland {FRS 102)].
I have no nCernS and have come a¢ros8 no otheT matters in connedion with the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reathed.
Sally B8t8man
79 witherford Way
Selly Oak
Binningham
B29 4AN