Charity registration number 1196648 (England and Wales)
Company registration number 06021283
NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT
LEGALAND ADMINISTRATIVE INFORMATION
Chaimian
Mr S Flynn
Dire¢tory
Mr S Ftynn
Mr J Lowe
Mr J McGonnan
Mr M Daly
Mr J Head
Mrs S L Byme
Mrs C Gutteridge
Mrs S Cross
Mrs M Lordan
Mrs C Walker
Trustees
Mr S Flynn
Mr J Lowe
Mr J McGomian
Mr M Daly
Mr J Head
Mrs S L Byrne
Mrs C Gutteridge
Mrs C Walker
Secretary
Mrs S L Byme
Associate
Thè Quang Nguyen
Charity number
1196648
Company number
c￿021283
Regislered office
124 Wdrren Fami Road
Kingstanding
Bimingham
B44 OQN
Independent examiner
Edwards Accountants (Midlands) Limited
34 High Street
Aldridge
Walsall
West Midlands
WS9 8LZ

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
CONTENTS
Page
Trustees. report
Independent examinerfs report
Statement of financial activtlies
10
Balance sheet
11
Notes to the financial statements
12-20

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their report and finanrial statements for the year ended 31 December 2024. 1 would like to thank
all the slaff. trustees and volunteers for their work during this year.
As a charity we are proud that we have been supported by so many funders in the last year induding National Lottery,
Henry Smith. Stjtton Coldfiejd Municipal Charitable TTUSt, Bimiingham Cty Councal, Children in Need, William
Cadbury and many others.
The ac¢ounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and
comply with the trust's goveming document, the Companies Act 20(￿ and the Statement of Recommended Praclice,
'Accounting and Reporting by Chartlies" issued in March 2005.
Structure, governance and management
The Company is registered as an incorporated charity (charity no. 1196648).
The trustees. who are also the directors for the purpose of company raw, and who sarved during the year and up to
the date of signature of the financial statements were-
Mr S Flynn
Mr J Lowe
Mr J McGorman
Mr M Daly
Mr J Head
Mrs S L Byrne
Mrs C Gutteridge
Mrs S Cross
Mrs M Lordan
Mrs C Walker
(Resigned 7 February 2025)
(Resigned 7 February 2025)
None of the trustees has any beneficial interest in the company. of the trustees are members of the company and
guarantee to contribute an amount not exceeding £10 in the event of a winding up.
The company's current policy conceming the payment of trade creditors is to follow the CBI'S Prompt Payers Code
(copies are available from the CBI, Centre Point. 103 New Oxford Street, London WC1A 1 DU).
The company's current policy conceming the payment of trade creditors is to..
settle the temis of payment wrth suppliers when agreeing the temis of each transaction,.
ensure thal suppliers are made aware of the terms of payment by inclusion of the relevant temis in ￿ntracts..
pay in accordance with the ￿mpanY$ contractual and other legal obligations.
The charity continues to re￿1ve support from Christ the King Catholic Church. lfjngstanding. We also Work in
partnership with other local charities.

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
Our aims. objectives. vision and activities
Our charity's purposes are set out In the objects contained in the charty's trust deed.
CharityAim
To meet the needs of the most disadvantaged members of the lQ"ngstanding communty and to help to bring about
social cohesion.
Objectives
1. To relieve elderly people resident in the lfjngstanding ¢ommunty who a￿ in need in any manner as the
trustees may from time to time determine.
2. To act as a resource for young people living in the Kingstsnding communty by providing advice and
assistance and organising programmes of Physical. educational and other activities as a means of '.
(a) Advancing in life and helping young people by developing their skills, capacrti'es and capabilities to enable them to
participate in SOCAety as independent,mature and responsible indimduals.
(b) Advancing education.
(c) Relieving unemployment.
(d) Providing recreational and leisure time activity in the interests of social welfare for people living in the area of
benefit who have need by reason of their youth. age . infimirty or disabilty, povety or social and economic
circumStan￿S with a view to improving the conditions of life of such persons.
3. To advance the education of and preserve and protect the health of parents, particJJlarty vulnerable parents.
4. For such charrtable purposes as the trustees may from time to time determine.
Our vision
New Heights Charity is "A welcoming oasis for the whole community, supporting personal improvement, stronger
family life. community cohesion and those in the most need."
Strateglc Plan
Qur project manager Shantel Carty has led us very effectivety duting the year. She has been very successful
in building new links and relationship5 wrttj new partners. It is for example great to see our links with local
schools becoming stronger.
We continue to use and monttor the effectrveness of a 3 year development plan. The Board considers the
development plan which runs from Jan 202&D8￿mbar 2026 at eath me¢tin9 and re￿ewS progress made
In the achievement of agreed objectives. It has proved to be a very useful tool.
This approach helps us to.'_
Ensure our activities remained focussed on our stated charity objects
Review policy & procedure and update documents & training
Ensure that safeguarding has a high priority.
We have referred to guidan￿ contained in the Charity Commission's general guidance on public benefft
when reviewing and planning our activities. In particular, the trustees consider how planned activities will
contribute to meeting the aims and objectives.

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
Internal control risks are minimised by the implementation of procedures for authorisalion of all transadions
and projects. Procedures are in place to ensure compliancE with health and safety of all slaff, volunteers.
clienls and visitors to the Centre. These procedures are periodically reviewed to ensure that they continue
to meet the needs of the Chartty.
How our activities deliver public benefrt
Our main activities and those who we try to help are described below. All our charitable acb'vities focus on
working with people in the Kingstanding Wdrd and surrounding area vtho are liwng in Challenging orcUmstan￿s.
To meet the charlty's objectives we deliver a rdnge of services including:
Domestic Abuse Counselling Service
' Advice & Advocacy Serv1￿ on Welfa￿, Disabilty. Housing & Employment
'Community Cafe, _ induding opportunities for volunteer5 lo gain accredited qualifications.
. Luncheon Club, Be-friending & Tai Chi
Monthly Community Meals & Festival Celebrations (Christmas Day & Easter Sunday)
'Lest we Forget, Dementia Choir
'Imagine' mental health support group
. New Heights Youth Forum
. Youth Social Action projects, communty letters and (ards of kindness
Community Consultation
. Slow Cooker cookn'ng sessions
Wellness Wednesdays
. Community and Educational Trips e.g. to House of Padiament. theatre. garden centres, Weston Super Mare
• Arts & Crafts
. Meeting room for communty groups
. Seated Exercise
Support to Children and Families
> School Holiday Yoirth Social Athon, actwty packs
> Toy giveaway at Christmas
Free School Holiday Children's ￿MMUnty meals
Crochet and Quiz Group
Parenl & Toddler stay and play sessions Monday & Friday
To enhan¢e community support within the Gharity's objectives we facilitate delivory of activities
by partners including".-
Education support (Maths, English, scien￿ & IT dasses)
. Alcohol support meetings (AA & Al-anon)
Health Eating group
Narcotics Anonymous
Homestart
irmingham Mind
. B2Work
Thrive
Bimiingham Adult Education
North Birmingham 4 Ukraine

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
Who used and benefited from our services?
One of our strategies is to engage with other providers and help them reach their target benefioaries. This has led us
into strong partnerships wtlh Kingstanding Thursday Club. Imagine (Mental Health Self Help Group), Alcoholics
Anonymous, Al-anon, as well as many others. We offer them good meeting facilrties. networks, promotion of their
SeNi￿S and inter-agency contacts.
Through our own nelwork of volunteers, newsletters, website. notifx-boards. social media, referrals system and word
of mouth, we are able to give our partners access to the people they wish to serve. We have also developed our
partnership working approach, and now represented on key strategic boards including Bimiingham North Local
Community Safety Partnership Board. Bimingham North Domestic Abuse Forum and 'Spifit of Kingstanding, group.
We remain committed to delivering a range of servjces and activites which meet local needs. The Community Cafe
building provides office facilities for the NEST project offering Domesb"c Abuse Counselling servI￿s and benefits
advice. Other activities delivered by charity volunteers. supported by a small staff team, are delivered from both the
Community Cafe and Sl John's Centre. All of Ihese initiatives allow us to meet people who might need direction to
another service and lo provide stronger cvmmunity cohesion. There are thousands of people in Kingstanding Ward
who have benefitted from the services through New Heights Charity.
Outreach
The outreach work of the charity provides support to vulner2ble adults living in our community. In partnership with
the St Vin￿nt De Paul Society and Christ the King Parish approximately 80 people are visited at home,
most of these are house-bound due to disability or illness. This Se￿.￿ is provided by volunteers.
We offer 2 signposting service to other organisations that can provide help and support to local people.
Challenge going forward:
One big challenge facing all charities is fund raising. There are more charities and the pool of grants they are
bidding into has diminished. At the same time the need across the country has increased.
The lives of disadvantaged people living within our communrty C￿ntinue lo be significantly impacted by the
ongoing 'Cost of Living, Grisis which is increasingty impacting individuals and families.
We carried out a major survey in the Autumn of 2024. This showed us that some of the key
concems in Ihe community are- financial issues. cost of uts"Itties, isolation. mental health. loneliness and
well_being. This survey highlighte¢J that, in our communty people feel unimportant. unde￿alued and are
lacking in confidence.
This suNey highlighted that there is a need for the work that we undertake and that we need to keep on
developing this.
For older and disabled people 'Normal Life. is (Jntinuing, amongst other things to be impacted by the
'Cost of Living, Crisis. including..
Increased Foodl Heating poverty
. Closure of activrt]"es previously run by other churchlcharitylwmmunity group5.
. Access to key services
We need to look at continuing to offer opportuntties to volunleers and ensure that we are offering a broad
range of activities to the community.
Financial review
By prudent management and successful bidding for frjnds. the Charrty is in a sound financial position.
Shantel Carty (Project Manager) led the team and dealt with the financial issues in partnership wilh Mike Daly,
one of the trustees.

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
Currently, there are no investments other than buildings with reserves sufficient to meet the current working
capital requirements of the charity.
Our main source of regular unrestri¢ted income conb.nues to be from service provtdets who use our premises
and volunteer-led fundraising activities. This unrestn'cted income covers our buildings maintenance and
and running costs.. this income however. it has been somewhat impacted by the continuing 'Cost of Living, crisis.
It is to be noted that unrestricted income has slowly increased as the activities offered at the Cafe site
continues to expand. and the expectation is that there will be further improvement in 2025.
Funding for staff comes from grant maktng bodies. The fact that in the main setvtces and activities are
delivered by volunteers and we have a few paid members of staff makes this more sustainable.
We continue to seek new partners,and the sèrwces they provide, as a tOU9h ewnomic dimate naturally
causes more needs amongst the Community we serve, espeaally in Kingslanding. an area of major deprivation.
Plan8 for the future
The Charty Board stralegy is to keep staffing costs at levels ttjat will not impose financial and
structLrral risks to the charity. This is complemented by a wsion that pla￿S worknng in partnership as
another key component in making our chartty both effectrve and sustainable. Mile working with volunteers
also has its challenges, this fomis the third elemenl in a wsion that marries financial strategy wtth a vision
for the community that invites the communty lo play a key part in solvrng its own problems.
We continue to seek partnerships and opportunities for ￿l¥ll1eS and support which will add to our
vision for our area and the communty.
Operating reserve policy
l. Purpose
The purpose of this new Operating Reserve Policy for New Heights- Warren Farm Community Project is to
build and maintain an adequate level of unrestricted net assets to support the organisation's day to day
operations in the event of unforseen shortfalls. The resepie may also be used for one-time, non-recurring
expenses that will build long-temi capacity. such as staff development, research and development, or
investment in infrastructure. Operating reserrfes are not intended to replace a permanent loss of funds or
eliminate an ongoing budget gap. The organisation intends for the operaling reserve to be used and
replenished within a reasonable period of time. This Operating Reserve Policy will be implemented in
conjunction with the other financial policies of the organisation and is intended to support the goals and
slrategies contained in those related policres and in strategic and operational plans.

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
TRUSTEES, REPORT {CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
11, Definitions and goals
The operating Reserve Fund is defined as the designated fund set aside by the adion of thÈ Board of
DireCtorS￿rUstees. The minimum amount to be designated as operating reserve will be established as an
amount sufficient to maintain ongoing operations and projects for a set period of time, measured in months.
The Operating Reserve serves a dynamie role and will be reviewed and adjusted in response to intemal
and external changes.
The target minimum Operating Resen￿ Fund is equal to 6 months of average ￿cUTTing unrestricted operating
costs.
In addition to calculating the actual operating reserve at the financial year*nd, the operating reserve fund
target minimum will be calculated each year after approval of the annual budget. These reserves will be
reported to the Board of Direc*Ors￿rUsteeS and included in the regular financial reports.
111. Accountin9 for Reserves
The Operating Reserve Fund will be recorded in the accountin9 System and financial statements as a Board
Designated Operating Reserve. The Operating Reserve Fund will be fvnded and available in cash or cash
equivalents. Operating reserves will be maintained in a separate bank acca)unt.
IV. Funding of Reserves
The operating Reserve Fund will be funded with surplus unrestricted operating funds. The Board of
Directorstrrustees may. from time to time. direct that a spacific source of revenue be set aside for
operating reserves. Examples may indude one-time gifts or bequests, special grants. or special appeals.
The chair and TreasLJrer will identfy the need for a¢￿sS to reserve funds and confinn thal the use is consistent
with the purpose of the reserves as described in this Operating Reserve Policy. Delemiination of need
requires analysis of the sufficiency of the cJJrrent level of reserve funds . the availabilty of any other sources
of funds before Lrsing reserves. and evaluats'on of the time period for which the funds will be required and
explained.
V. Authority to use operating reserves
Authority for the use of operating reserves is delegated to the Chair and Treasurer in consultstion Mth the
other Tfustees included on the Bank Mandate. The use of operating reserves ￿11 be reported lo Ihe Board
of Directorstrrustees at their next scheduled rneeting. a￿￿mpanIed by a description of the anaylsis and
determination of the use of the funds, and plans for replenishment to restore the Operating Reserve Fund to
the target minimum amount. The Chair must receive prior approval from the Board of Directots￿ruSIee$.

NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT
TRUSTEES. REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
Vl. Reporting and Monitoring
The Chair and Treasurer are responsible for ensuring thal the Operating Reserve Fund is maintained and
used only as described in Ihis Policy. Upon approval of the use of operating reserve fvnds, the Chair and
Treasurer will maintain reo)rds of the use of the funds and plan for replenishment. They will provide regular
minimum amount.
The Chair and Treasurer together wtlh Trustees will annually discuss what addttional risk factors might be
considered for the organisation, the impact of budgeting on operating reserve levels, and any
requirements of extemal funding organisations.
Vll. Relationship to other policies
The Chair and Treasurer shall maintain the following board-approved poli￿e$, which may contain provisions
that affect the creation, sufficiency, and management of the Operating Reserve Fund.
Risk Management related poliejes and tools lo minimise risk. including Contingency or Disaster
Preparedness Plan
• Policies related to Operating and Capital Budgeting
Fund development Policies
Vlll. Review of Policy
This policy will be reviewed by the DirectOts￿rusleeS every 12 months at minimum. or sooner rf v￿rranted
by internal or extemal events or changes. Changes to the policy will be agreed by the Board of Directorsl
Trustees. This policy. upon every revision must be distributed by the DirectOrs￿rUsteeS to the responsible
Staff 2nd any other interested parties. The treaSU￿r 109elher with the Board of Directorsffrustees are
responsible for the recommendatson of financial policies. strategies, and budgets that support the mission.
values and stralegic plan of the organisation. Its purpose is to ensure that the financial health and integrity of
the organisation in pursuit of its mission to meet the needs of the most disadvantaged members of the
Kingstanding community and to help to bring about socjal cohesion.

NEW HEIGHTS - WARREN FARM COMMUNrrY PROJECT
TRUSTEES. REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
Statement of Trustees. ResponslbHIIIos
The trustees. who are also the dire(*ors of New Heights- Warren Fami Comunty Project for the purpose of
company law. are resFonsible for preFwing the Trustees. Report and the financial statements in a￿Or￿an￿ with
applicable law and United Kirgdom Ac(x)unting Standards Iunited lfjn9(lom Generalty Accepted Accounting
Prathice).
Company Law requires the ITUStees to prepare financial statements for each financial year which give a true and
fair view of the state of affairs of the charity and of the irKoming reS￿r￿S arKI appliolion of resources. including
the incom8 and 8xpenditure. of the charitable compary for IIHt w.
In preparing these financi81 statements. the trustees are required to."
' select suitable ac￿nting polic4es and then appty them C£￿￿nty.
• observe the methrxls and ptincits in the Charities SORP."
• make Judgements and estimates that are reasor*bk and wwler¢
' state whether applicable UKA(mJnting Standards have been subject to any materFal departures
disdosed and exp￿Ir￿1 in the financial statements: and
. prepare the finanaal statements on the going con¢xn basis unless it is inappropriate to tKesume that the chartty
will continue in op8r*ion.
The trustees are responsible for keeping adequate accountirYJ re{￿ that disdose with reasonable accuracy
at any time the financial positk)n of the charity and enable them to ensure that the financial stataments comply
with the Companies Act 2006. They are also resF¥)nsible for safeguar(ling the assets of the tharity and heno for
taking reasonable steps fi)r the prevenb.on and detecltion of fraud and other irrpgularities.
Th8 trustees, report was approved by the Board ol Tnjstees.
Mrs C Gutteridge
Trusteelchairperson
Dated.. 26 June 2025

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF NEW HEIGHTS . WARREN FARM COMMUNITY PROJECT
I report to the trustees on my examination of the financial statements of New Heights - Warren Farm Community
Project (the trust) for year ended 31 De￿mber 2024.
Responsibillties and basis of report
As the truslees of the trust (and also its directors for the purposes of company law) you are responsible for the
preparation of the financial statements in accordan￿ wrth the requirements of the Companies Act 2006 (the 2006
Act).
Havrng satisfied myself that the financial statements of the trust are not required to be audited under Part 16 of the
2006 Acl and are eligible for independent examination. I report in respect of my examinalion of the trust's financial
statements carned out under section 145 of the Charrties Act 2011 (the 2011 Acl). In carrying out my examination I
have followed all the applicable Directions given by the Charty Commission under Se￿lOn 14515){b) of the 2011 Act.
Independent examiners statement
Since the trust's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145
of the 2011 Act. I confim that l am qualified to undertake the examinalion because l am a member of ICEAW, which
is one of the listed b¢xlies.
I have completed my examination. I confimi that no matters have ￿me to my attention in connection with the
examination giving me cause to believe that in any material respect".
accounting records were not kept in respect of the trust as required by seGtion 386 of Ihe 20￿ Act.. or
the financial statements do not accord with those records,. or
the financial slatemenls do not comply with the accounting requirements of section 3￿ of the Companies Acl
2006 other than any requirement that the financial statements give a true and fair view, which is not a matter
Considered as part of an independent examination; or
the financial statements have not been prepared in accordan￿ WFth the methods and principles of Ihe
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their financial statements in accordance with the Finan(ial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).
I have no concems and have come across no other matters in connection with the examination to which attention
should be drawn in this re rt in order to enable a proper understanding of the financial statements lo be reached.
u)
Ed¥￿rdS Accountants (Midlands} Limited
34 High Street
Aldridge
Walsall
West Midlands
WS9 8LZ
26 June 2025

NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrictsd R•strictÈd
fund8
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Income from:
Donations and legacies
29.688
343.921
373.609
21.192
289,316
310.508
Expenditure on:
Raising funds
Charitable activities
8,295
33.836
8.295
377,386
343,550
4,330
37.683
4.330
327,412
289,729
Total expenditure
42,145
343.550
385,695
42.013
289.729
331.742
Net movement In funds
before deprecation
(12.45n
371
(12,086)
(20,821)
(413)
(21,234)
Depreciation
45
27,665
27.710
59
27,665
27,724
Net movement In
funds after
depreciation
(12,502)
(27.294)
(39,796)
(20,880)
(28.078)
(48.958)
Recon¢iliation of funds..
Fund balances at 1 January
2024
99.733
326.358
426,091
120.613
354.436
475,049
Fund balances at 31
De¢èn7bgr 2024
87.231
299,
388.295
99,733
326,358
426.091
The statement of financial a¢tivrties indudes all gains and losses recognised in the year. All income and expenditure
derive from wntinuing activities.
10-

NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT
BALANCE SHEET
AS A T 31 DECEMBER 2024
2024
2023
Fixed assets
Tangible assets
272.263
299,973
Curr•nt assets
Debtors
Cash at bank and in hand
10
63
286.285
275,499
Creditors.. amounts falling duè Within
one year
286,348
11
275,499
172.316
149.381
Net current assets
114.032
126,118
Total a33ets less curront liabllitt•s
426,091
The funds of the the trust
R8Stricted income funds
Unrestricted funds
12
326.358
99,733
87.231
386.295
426,091
The company is entiued to ttie 8xemption from the audit requirement contained in section 477 of the Companies Act
2006. for the year endod 31 Deomber 2024.
The directors acknowledge their respcwbrlities for fJ)mthrwJ vKth the requireiiwts of the Companies Act 2006
with respect to a¢xixJnting recorrjs and the prepa￿1¢￿ of finan(aal statements.
Tho members have not required the company to obtain an aurfrt of its financaal statements for the year in question in
accordance viith section 476.
These financial ststements have been prepared in acC(Kdan￿ with the provisions applicable to ￿mpanIeS subject
to the small companies regime.
The financial statements wére approved by the Injstees on 26 2025
Mrs S L Byme
Trustao
Mrs C Gutteridga
T￿￿ts?
Company registrabon number Q6021283 (England and Wales)
11

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
Charity information
New Heights - Warren Fami Community Project is a private company limited by guarantee incorporaled in
England and Wales. The registered Offi￿ is 124 Warren Farm Road. Kingstanding. Birmingham. B44 OQN.
1.1 Accounting conventlon
The company is established under a memorandum of assoctation which sets the objects and powers of the
organisation and is govemed under il articles of assooation.
The accounts have been prepared in accordance with the Companies Act 2006 and the°Accounting and
Reporting by Charities.. Statement of ReGommended Praclice applicable to charitie8 preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102>-
(as amended for a¢Gounting periods commenctng from 1 January 2016).
The charrty is a Public Benefft Entity a5 defined by FRS 102. The charty has taken advantage of the
provisions in the SORP for charitses apptying FRS 102 Update Bulletin 1 not lo prepare a Statement of Cash
Flows.
The financial statements are prepared in sterling. which is the fvnctional CU￿enCY of the the trust. Monetsry
amounts in these financial statements are rounded to the nearest £.
The financial statements have been p￿pared under the historical cost o)nvenlion. [modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
value]. The principal accounting policies adopted are set out below.
1.2 Going concèrn
At the lime of approving the financial statements, the tnjstees have 2 reason2ble expectation that the the trust
has adequate resour￿$ to continue In operational existence for the foreseeable future. Thus the trustees
continue to adopi the going concem basis of accounting in preparing the finanrial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitsble
objectives.
Unrestricted funds can be used in accordan￿ with the charitable objectives at the discretion of the trustees.
Restricted fijnds Can only be used for partjcular reslricted purposes wrthin the objects of the charity.
Restrictions arise when specified by the donor or when ftjnds are raised for the particular restricted purposes.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the tho
trust.
1.4 Incoming resourceg
Income is recognised when the the trust is legally entrtled to tt after any perfO￿nanCe conditions have been
met, the amounts Gan be measured reliably, and tt is probable that incA)me will be received.
Cash donations are recognised on receipt. Other donations are recognised once the the trust has been
notified of the donation, unless perfonnan¢e conditions require deferral of the amount. Income tax
recoverable in relation to donats'ons re￿Ved under Gtft Aid or deeds of covenant is recognised at the time of
the donation.
Legacies are recognised on receipt or otherwise rf the the trust has been notified of an impending distn"bution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
conb"ngent asseL
12-

NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting poliGies
(Continued)
1.5 Resources expended
Expenditure is recognised once ihere is a legal or constructive obli9alion to transfer economic benefft to a
third party. rt is probable that a transfer of economic beneffts will be required in settlement. and the amount of
the obligation can be measured reliably.
Expenditure is dassified by activity. The costs of each actNity are made up of the total of direct costs and
Shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single
activty are allocated directly to that activity. Shared costs which conlribute lo more than one activity and
support cosls which are not attributable to a single activty are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the assefs use.
Expenditure is recognised once there is a legal or construcb.ve obligation to transfer economic benefit to a
third paty, it is probable that a transfer of economic beneffts will be required in setttement. and the amount of
the obligation r￿n be measured reliably.
Expendtture is dassffied by actiwty. The cosls of each activity a￿ made up of the total of direct costs and
shared costs. including support costs involved in undertaking each activity. Direct costs attributable to a single
actlvlty are allocated directly to that activty. Shared Cosis which contribute to more than one activity and
support costs which are not attributable to a single activrty are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
deprecialion charges are allocated on the portion of the asset's Use.
1.6 Tangible fixed assets
Tangible fixed assets are initialty measured at cost and subsequenlly measured at cost or valuation, net of
depreciation and any impairment losses.
Oepreciation is recognised so as to write off the cost or valuatN)n of assets less their residual values over their
useful lives on the following bases=
Leasehold land & buildings
Fixtures, fittings & equipment
25 year lease temi
25% reducing balan
1.7 Impaimient of fixed assets
Al each reporting end date, the the trust reviews the carrying amounts of tts tangible assets to deterrnine
whether there is any indication that those assets have suffered an impairment loss. If any such indicalion
exists. the recoverable amount of the asset is ests-mated in order to detennine the extent of the impaiment
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call wilh banks, other short-tem liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The the trust has elected to apply the provisions of Secbon 11 'Basic Finanaal Instmments. and Section 12
'Olher Finanoal Instruments Issues. of FRS 102 to all of rts financial instruments.
Financial instruments are recognised in the the trust's balan{* sheet when the the trust beGomes party to the
ntractual provisions of the instrument.
FinancJ"al assets and liabilities are offset. with the net amounts presented in the financial statements, when
there is a legalty enforceable right to set off the recognised amounts and there is an intention lo settle on a
net basis or to realise the asset and séttle Ihe liabilty simultaneously.
13-

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction pri￿ including transaction costs and are subsequenuy carried at amortised cost using the
effective interest method unless the arrangement ¢onstrtutes a financing transaction, where the transaction is
measured at the present value of the fLJture re￿iptS discounted at a market rate of interest. Financial assets
dassified as re￿[Vable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities. induding creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction. where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabiltties dassified as payable
wrthin one year are nol amortised.
Debt instruments are subsequently carried at amortrsed cost, using the effective interest rate method.
Trade creditots are obligations to pay for goods or servi￿S that have been acquired in the ordinary course of
operations Irom suppliers. Amounts payable are dasstfied as current liabilrties if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cosl using the effecb.ve interest method.
Dere¢ognition of financial liabilitles
Financial liabilities are derecognised when the the trusfs contractual obligations expire or are discharged or
canolled.
1.10 Employee benefits
The cost of any unused holiday entitlement is reGognised in the period in which the employee's services are
received.
Temination benefits are recognised immediately as an expense when the the trust is demonstrably
committed to temiinate the employment of an employee or to provide temiination benefrts.
1.11 Retirement benefits
Payments to defined contribution retirement benefft sc*emes are tharged as an expense as they fall due.
Critical aGcounting estimatos and judgements
In the application of the Ihe Irusrs ac(tunting polictes. the trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabiltties thal are not readily apparent
from other sources. The estimates and associated assumptions are based on hislorical experien￿ and other
factors that are considered to be relevant. Actual results may differ from these ests'mates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accountin9
estrmates are r¢Gognised in the pertod in which the eslimate is revised where the revision affects only that
period. or in the period of the revision and future periods where the revision affects both current and future
periods.
14-

NEW HEIGHTS . WARREN FARM COMMUNITY PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Donations and legacies
Unrestricted Restricted
funds
funds
Total
2024
Total
2023
Grant Income
Other income
7.089
22.599
343,921
351,010 294,070
22.599 16,438
29.688
343,921
373.609 310,508
For the year ended 31 December 2023
16.438
294,070
310,508
Grants received
BVSCUK EMPLOYMENT
BVSCUK ESOL
4000 Big Lottery
Henry Smith
William Cadbury
NDSU
BCC Income Maximisation Fund
Trusthouse Charitable Foundation
Children in Need Fund
FCC Communities Trust
Food Provision Top Up Fund
Albert Hunt Trust
Winter Food Aid
BCCFA
Arthur Clarke Fund
BVSCUK MOVE ON
AFA Hub
Commonwealth Games Legacy
BLRC Cap
The Sutton Coldfield Charitable Trust
Eveson Charitable Trust
KFCYF Communrty Fund
Robert McAlpine
M&S Fund
Garfield Weston
BVSCUK WELL BEING
MW Mayors Weekend
R&DTumerCT
11,014
34.830
138,646
33,800
3,900
11.014
6,500
34.830
4,284
138,646 157,329
33,800
7,200
3,900
6.100
4,000
10,610
10,610
8,302
12.500 15,000
2.250
4,OCM)
12.500
2,250
4,000
2,000
1,800
1,200
805
16.000 24,700
10,000
1,100
1,000
2,321
2,135
7.200
7.200
16.000
3.051
7.485
2.500
12,800
3,051
7.485
2,500
12.800
9.041
1.000
6,100
28,979 10,002
1,000
1.000
1.900
1,000
5,498
6,600
615
2.001
28,979
1,000
1.900
Heart of England Children Grant
Thrrve Together Birmingham
Baron Davenport
Wami Welcome Grant
Cole Charttable Trust
R & D Tumer Meals
Weslern Power Holiday Meals
Sainlbury Trust Core Costs
Patrick Trust
Youth Social Adion
Olher income
5,498
6,600
615
2,001
867
500
521
500
521
807
800
1,166
3,754
500
1.091
1.091
15-

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Donations and legacies
(Continued)
Other grants received < £500
1.219
1,219
2.847
7,089
343,921
351.010 294,070
Other income
Cafe Takings
Lettings St Johns
Donations
Others
7.666
14,146
7.490
1,318
2,170
787 12.597
14.146
787
22,599
22,599 16,438
Raising funds
2024
2023
Fundraisin
Seeking donations, grants and legaries
8,295
4,330
8,295
809
The cost of raising funds represents trading costs in relab'on to the c￿e and indudes cafe purchases and
vending ServI￿S in relation to the cafe trade.
16-

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
S Charitable actlvities
Warren Fami
Staff
Project Costs
Costs Depreciation
Total
2024
Total
2023
Staff costs
Depreciation - Leasehold Property
Depreciation of fixtures and Fittings
Water. rates and Insurance costs
Light and Heating costs
Repairs and Maintenance costs
Telephone and Postage costs
Sundry costs
Volunteer and travel expenses
Cafe Repairs and maintenance
Legal advice service
Legal and Professional Costs
193.212
193.212 202,984
27,665 27,665
45
59
12,072 12,694
14.623
7,970
11,528
7,719
6,823
4,960
6,217
1,926
855
96
4,591
1,097
99.551 72,338
27.914 15,628
27.665
45
12,072
14,623
11.528
6.823
6.217
855
4.591
99.551
27,914
184.174
193.212
27,710
405,096 355,136
184.174
193.212
27,710
405.096 355.136
Analysis by fund
Unrestricted funds
Restricted funds
33.836
150,338
45
27,665
33.881
371,215
193,212
184.174
193,212
27.710
405,096
For the year ended 31 December 2023
Unrestricted fvnds
Restricted fvnds
37.683
86,745
59
27.665
202.984
37,742
317,394
124,428
202,984
27,724
355,136
Trustees
None of the trustees (or any persons connected wrth them) received any remuneralion or beneffts from the
trust dunng the year.
17-

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Employees
2024
Number
2023
Number
Project staff
11
12
Employment Gosts
2024
2023
Wages and salaries (incl social security costs)
193.212
202,984
There were no employees whose annual remuneration was £60.000 or more.
Taxation
The tharity is exempt from corporation tax on its charitable acttvtties.
Tangible fixed assets
land &
buildingg
Total
gqulpment
Cost
At 1 January 2024
691.367
17,622
708.989
At 31 December 2024
691.367
17,622
708.989
Depreciation and Impairniont
At 1 January 2024
Deprea*ion charged in the year
At 31 December 2024
391,571
27,665
17,445
45
409,016
27,710
419,236
17,490
436,726
Carrying amount
At 31 December 2024
272.131
132
272,263
At 31 December 2023
299.796
177
299,973
10 DgbtopJ
Amounts falling due within ono year.
2024
2023
Trade debtors
63
18-

NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Creditor5: amounts falllng due wlthin one year
2024
2023
Trade creditors
Other creditors
Accwals and deferred income
3,086
165,100
4.130
3,065
141,996
4,320
172,316
149,381
12 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specrfic conditions by donors as to how they may be used.
At 1 January
2024
Incoming
resources
Resources
expended
At31
December
2024
326.358
343,921
(371,215)
299,064
Prnvious year".
At 1 January
2023
Incoming
resources
Resources
expended
At31
DeGember
2023
354,436
289.316
(317,394)
326,358
13 Unrestricted funds
The unreslri￿ed funds of Ihe charrty comprise the unexpended balances of donations and grants which are
not subject lo specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 January
2024
Incoming
resources
Resources
expended
At31
December
2024
General funds
99,733
29.688
(42,1￿)
87,231
Previous year.
At 1 January
2023
Incoming Resources
resources
expended
At31
Docember
2023
General ￿ndS
120,613
21.192
(42.072)
99,733
19-

NEW HEIGHTS-WARREN FARM COMMUNITY PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
Total
Fund balances at 31 December 2024 are represented by..
Tangible assets
Current assetsl(liabilities)
132
46,407
272,131
67,625
272,263
114,032
46.539
339,756
386.295
15 Rglatod party transactions
There were no disGlosable related party transactions during the year (2023- none).
Remuneration of key management personnel
2024
2023
Salary and soaal security costs
38,433
38,284
16 Cash generated from operations
2024
2023
Deficit for the year
(39,796)
{48,958)
Adjustments for..
Depreciation and impaimient of tangible fixed assets
27,710
27,724
Movements in working capital:
(Increase) in debtors
Increase in creditors
(63)
22,935
4,111
Cagh generated froml(absort)ed by) operations
10.786
(17.123)
-20-