Company Registration No:'05377534 BRISTOL COMMUNITY FM LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Chlty Number 1123827 Archie & Kingsley Associates 62 Wootton Road St Annes Bristol BS4 4AL
BRISTOL COMMUNITY FM LTD CONTENTS FOR THE YEAR ENDED 31 MARCH 2025 Legal and Administartive Inforniation Trustee's Annual Report Independent Examiner's Report Statement of financial Activities (including income & expenditure) Balance Sheet Notes to the financial statements 8-13
BRISTOL COMMUNITY FM LTD LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025 Bristol Conmnunity FM Ltd is a company ]imited by guarantee and governed by its Memorandum and Articles of Association since 28 February 2005 and received charitable slatus on 22 April 2008. The Bristol Community FM Ltd is registered as a charity with the Charity ComD]ission under registration number 05377534 and Companies House number 1123827. R¢gist¢red Office Bristol Community FM Ltd Easton Community Centrc Kilburn Street, Easton Bristol BS5 6AW Board OfTte¢S Philip Vickery Myra Johnson Sherrie Eugene-Hart Rebecca Whitmore Kirsten tass Chair Treasurer Bankers Metro Bank 40-46 BrOadead Bristol BSI 3HB Exaxnlners Archie & .ngs1eY Associates 62 Wootton Road St Annes Bristol BS4 4AL
BRISTOL COMMUNITY FM LTD TRUSTEES, ANNUAL REpoRr FOR THE YEAR ENDED 3 1 MARCH 2025 The trustees are pleased to present their annual drectOTS' report. together with the financial statements of the charity, for the year ended 3 l March 2025 which are also prepared to meet the requirements for a d]rectors' report for Companies Act Purposes. The financial statements comply Thryth the Charities Act 20 1 l. the Companies Act 2006. the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to small charities preparing their accounis in accordance with the Financial Reporting Standard applicable in the UK and Repubh"c of Ireland IFRS 1021 leffective 01 January 20 151. The Trllstees are pleased to PTesent theit report alongside the finallcial statements for the year undeT [te. Bcfm Radio continues to deliver its charitable objectives by prowding indusive, cOllu1ty-f0cUSed broadcasting, training opportUties, and outreach tkLat supports social cohesion, education, and public wellbeing across Bristol During the year, the organisaTion benefited from %)me grant funding. most notably £40.000 from the Road Safery Trnst. This funding enabled Bcfm to develop and broadcast targeted Toad safety content. engage ryth diverse audiences, and work in partnerskll"p with local stakeholders to promote safer behaviours and awareness across the community. Bcftn also maintained and expanded its ongotng catnpaI work in collaboration with the NHS. These campaigns supported pubb"c health messawg. helping to reach communities that may be undersenTed by mainstreatn tnedia, and reinforcing Bcftn's role as a ttusted l(Kal communication channel. The Trustees are satisfied that BCf Radio has anaged its resources responsiblv, llLaintained appropriate governance and financial controls. knoking ahead, the Trustees re8] colllltutted to securing sustainable funding, strengthening partnerships, and ensuring BCf Radio continues to setve the needs and voices of its community. Reserves Policy and Rlsk Management There is currently no major risk factor in terms of operations. Expendire on staff has always been dependant on grant funding. We are aware of the need to constandy fundraise and secure new senice level agreements. however. we are self-sufficient and have no core funding. meaning not much scope to currently create any reserves.
BRISTOL COMMUNITY FM LTD TRUSTEES, ANNUAL REpoRr FOR THE YEAR ENDED 3 1 MARCH 2025 Trust¢¢s' r¢sponwlJilities in relation to the financial stat¢m¢nts The trustees are responsible for preparing the Amiual Report and the financial statements in accordance with applicable law and regulations. The trustees are required to prepare financial statements for each fanCIal }rear in accordance United Kingdom Generally Accepted Accounting Practice (United kingdom Accounting Standards and apph'cable lawl. The financial statements are required by law to give a true and fair Nryew of the state of affairs of the charity and of its incoming re.sources and application of resources of the charity for tILat period. In preparing these financial statements. the trustees are required to.. l. Select suitable accounting po]icies and then appty them consistently" 2. Make judgD]ents and eStiateS that ate ieasonable and prudent" 3. State .hether app]icable Accounting Standards have been followed, subject to any 4. Material departllies disclosed and explained in the financial statements, and 5. PrepaTe the financial stateD]ents on the going concern baS unless it is Inapproprte 6. To presuD]e that the ckLarity continue in business The trSteeS are responble foT keeping piopei accounting records that disclose Teasonable accuracy at any tie the financial position of the charity and enable them to ensuie that the financial StateentS cOpIY th the con]pae8 Act 2006. They ate also responsible foi safeguarding the assets of the charity and hence for taking Teasonable steps foi the prevention and detection of fraud and other irregularities. Approval This report was approved by the Trustees on ........ 2025. and Sied on its behalf. 31 December 2025 Date Mvra Johnson Trc<lSUI-cr Date Bristol Con)munity FM Ltd Easton Community Centre Kilburn Street, Easton Bristol
BRISTOL COMMUNITY FM LTD INDEPENDENT EXAMINER'S REPOIU ON THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 I report on the accounts of the Company for the year ended 31 March 2025, which are set out on pages 7 to 16, Charity no: 1123827. Respeetlve RespoJtslbilitle% of Trustees and The trustee5 Iwho are also the directors of the company for the purp05e5 of cottlpan) lawl are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144121 of the Charities Act 2011 Ithe 2011 Act) and that an independent cninatiOn 15 needed. I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in Engjand and Wajes. Haryg satisfied TtLy5elf that the charity is not Subject to audit under company law and is eligible for independent examination, it is my responsibility to.. Examine the accounts under Section 145 of the 2011 Act, To follow the procedures laid in the Generaj Direction5 glven by the Charity Commission under section 14515llbl of the Charities Act. and . To state whether particular matters have come to my attention. Basls of Independent Examlner's Statement My examination was carried out in accordance wtth generaj Directions given b5. the Charity Commi55ion. An examination include5 a review of the accounting records kept bTr the charity and a comparison of the accounts presented those records. It also includes consideration of any unusual item5 01 disclosures in the account5, and seeking explanation5 from you as trustee5 concerning any such matter5. procedures undertaken do not provide all the evidence that would be required in an audit and, consequently. no opinion is giyen a5 to whether the account5 present a 'true and fail. view and the report is limited to those matter5 set out in the 5tatettLent below. Independent Examknr's StatenLent In connectson witn my exammatson, no matter nas come io my attentson.. 111 which yjves me reasonable cause to be]xeve that in any material respect the requirements: . to keep accounting records in aeeordance with section 386 of the Companies Act 2006,. and . to prepare aceounts whieh aecord with the aecounting records and comply with the aecounting requirements of seetion 396 of the Companies Act 2006 and with the methods and prineiples of the Statement of Recommended Praetsce.. Accounting and Reporting by Charities. Have not been met= or 121 to which, in my opirrion, attention should be drawn in order to enable a proper understanding of the Signed: Date.. 2911212025 Peninah Achieng-Kindberg ICPFAI Archie & ngsleY Associate 62 Wootton Road St Annes Bristol BS4 4AL
BRISTOL COMMUNITY FM LTD CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure) FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restsicted Funds Funds Flote Total Funds Total Funds 2025 2024 Incomlng resources Income Resources frotn Donations and Grants Income Rcsourccs fro Charitabl¢ Actiiitics Income Resources fron] Other Trading Activities 1,728.56 34,000 35,728 30,910 9,270 9,270 18,037 Total Incomlng r¢sour¢e$ 10,999 34,000 44,998 48,946 Resources Expended Cost of generating fLmds Charitable actieS OthcT Cost 13.989 750 30,338 44,327 750 54,974 750 Total resollrees expended 14.739 30,338 45,077 55,724 Net Incoming resources 3,740 3,662 79 6,777 Total funds at 31 March 2024 11,288 5,321 12,098 Gross transfers between funds Other reeogwsed gains or losses (adjustments for depreciation PreVU8 years) Total ndS at 31 March 2025 13 9,707 14.950 5,242 5,321 All of the actieS of the charity are classed as continuing Thc notcs on pagcs I I to 16 for part of thcsc financial statcmcnts
BRISTOL COMMUNITY FM LTD CHARITY BALANCE sHEr FOR THE YEAR ENDED 31 MARCH 2025 Note Total Funds Total Funds 2024 Fixed Assets Tangible Assets 977 977 io 488 Current Assets Debtors Cash at bank and in hand 15 5,i04 5,094 Current Liabilities Creditors Amounts falling due within one year Deferred Income 750 750 12 750 750 Net current assets Net assets Funds Restricted Funds Unrestricted Funds 13 13 15.449 11.788 5.242 5.321 The company was entitled to exemption flo audit undei Section 477 of the CompaeS Act 2006 relating to small companies. The organisation has incorporated the trading arni prewousli referred to as Jamafrique into the charity ar. however accounts for the trading are shown separately. The members have not required the COpanY to obtain an audit in accordance vAth section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act respect to accounting records and the prepation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies, reme and in accordance with FRS102 SORP. These fmancial statements were approved by the trustees on ..................................... and are signed on their behalf by: Myra Johnson The notes on pages I I to 16 lorni part ol these financial stalements
BRISTOL C031MilTh ni LTD NOTES TO THE CONSOLIDATBD FINANCIAL sfATEMEN13 FOR TIIE YEAR ENDED 31 2025 The fllydncial StateentS have Ien pre[red in accordance with Accounting Re>[ting by Chatitses.. Statement of RecOended Practice applicable to charities preparing their 2ccounts it) 2ccord2nce the Fit]anciql RepDrting Standard applicciblt Iti Ihc UK and Republic of Ir¢t IFRS I021 l Jarluan" 201il- ICharitst$ SORP IFRS 10211, thc Financial RertIng Standard applicable in the UK and RepublK of Ire]and (FRS 1021 and the Compallips Act 2006. ristol Communiti. Ltd eetS the derllion of a public benefit entity utmier PI<SI02. Assets and liabi]ities are initiall!, rccognistd ai hisiorical Cosi or tran¢t10n valut urLi¢ss oth¢rni* siaitd in tht wi¢varLt 2¢toUting p)licy notts. 11.21 These r]nancial StateentS COn50kndate the trsult5 of the CTrwiti and its Th'bolly 014ed tsxd]ng a on & ]]ne-by-]me basis and ba]ances bem'een the th'o arms have eliminated on consoJidath)n. 11.31 IncollLe All incomt is recognistd ontt tht chariiv has ¢nuUeJnent io thai tt0¢. it is pmlMblJ' thai the income bt received and the amount of inC0e receivable can be measured re]iabh" Donations are recognised when the Ch]ry has Ien Dotified in Tring of Ixjth the amouni the settlement date. Inteiest on funds held on dewsit is included Th'hen receivable and the aoUnt can MeaSud tr]iabl) by the chatits". this is nO[Dll1 un notifatiOn of the terest pa or 9Vable by the baD Incomt from grants, whethtr capitsl or ttvenut grarlis, is rttogtt wh¢n iht thariiy has eniitkmtni to ihe funds. 11.41 Expendlture Liabiliiics recognised as tx])di1Ure as as ihttt is a Itgal or corjstrntiive obligauon commitiing ihe thariiy that expenditure, it is probable that the settleent will rEquid and the aoUnt of the ob]]gatioll can Ir llLeasuTed Teiiabli". All expenditure is accounted for on an accruals knqsis. A]] expenses including sUp)rt costs and governance costs a allocated or apwrtiotxed to Ihe appjicablt txwttdiiu htadity. Tangible fjxed assets are stated at cost less depreci2tiDn. Depreciation is provided at rates calcu]ated to UTite off the cost or valuation of fixed a&sets, less their estillLated residu value. over the]r ected useful knves on the lollowing tSIS.. Studio F.quipment- 25% stra11 lint OfFice Equipment- 25¥. a]U Studio EqUIpent OfFice Equipment Unrestricted funds are avai]able for use at the dixretion of the trustres in furtherdllce of the general obJ"ectives ofthe charity. Reskncted funds are subjected to St[iCtionS on their expenditute imwsed b)" the donor or through the tetID5 oran &ppeal. io
Financial statements FOR THE YEAR ENDED 31 MARCH 2025 Note.s to the.fianaE .£tateTnent.s 2 Incom¢ T¢SOW¢C dollatlons and ¥Tts Funds Totsj Funds TrtsJ Funds 2024 Donatiorts 108 1.621 2.684 Sponsorslup Grants 1.621 34.000 30.910 1.729 Donation5 & GTants pnors'car Futtds Resui¢it<l Futtds Tota] Funds 2024 DonatiDns 2.684 Sponsorship arants 30.410 30.410 30.910 33.594 3.184 3 Ineome rewurees frorn eharltable aetivltles 2024 Srtvicc ContT&et c&wtab]e actmbes prioryear- All u[eStricted ToTa] Funds TDTa] Pund5 2024 Rcntal Inco]nc Sludio Hirc Ott Air Advertismettt f)00 6.770 9970 14.8)3 14.8S3 Other trading actmtses PrTYear- All u[esIntted 11
Financial statements FOR THE YEAR ENDED 31 MARCH 2025 Note.s to the.fianaE .£tateTnent.s The ehatitable company reoeiiThl grdmts. defjned as nd&froM NIIS Fund ttb thaMlab]e acti&S. The tota] 1¢ of¥uch grants In thc prri(Kl cndcd 31 March 2025 f3.(KK)12024- UO.9101. Thrtc aTC no u]]fu]fjl]td conditions of cOntcnCIcS attachll]g to thcsc gtants ]n thc cutrcnt OT pr]DT J"cS. 6 Revource• ellaed ToT*I FWMIS TtsTa] Futtds ehantabie ctle Atti1"It& Attik'ities 2024 EquIpttttt. hire artd mainttnattce Volunteer expenses Subxnptsons and hccncc fcrs Trlcphonc Insutrance .329 27S 1.391 6.452 4.984 435 5049 30 2(K) 4a 6.124 7,039 2(X) 3.185 923 webte & streaDung S3 20 Ftoduction cost Project cost Podcast Hostlljg Advcrbs]ng- Outgoing Rcstnctcd OnlincTclcconlcTcncu]x Compliattce cost Rome Hire Rcnt Ics co]nm1551on 4J36 4 J36 l4J6i 32.112 500 279 26 723 723 265 50 30 5.241 160 5.924 6.084 Cotttratt &TtrainlMtservites Consumables ICT LTpcn8CS Escnl Sponuorship Bank Charges DePreCOll 821 IJID 821 lJ15 489 13.989 489 44.327 489 54.554 Ctwitable actmties pnoTyear Fund5 Rrsncicd Fut TDT3] Pund5 2024 Equip]ncnt, ht and mat¢all Volunlccr cxpcnscrj Substttptions and litertce fets Telephone tn5urancc Wcbsilc & 5trcatnu Office costs Productson cost Projcct cost Podcst Hostlljg AdvertiSln8- Outgoing Restttcted Onle feieconferencll Co]nplw)cc cost Rornc H¢ lJ91 6.452 4.984 435 lJ91 6.452 4.984 435 1.119 53 173 31.939 32.112 279 279 26 265 26S Rent 5241 5.241 Sales coJntnSn Contract & Tra]nkng ScryS Consumablc ICT expettses Transport & Traiyl Bank Chargcs Dcptcciation io 489 22.115 io 489 54.554 12
Financial statements FOR THE YEAR ENDED 31 MARCH 2025 Note.s to the.fianaE .£tateTnent.s 7 Other Co ToTa] Funds TDTa] Pund5 2024 Indcpcndcnt fcc Accounlanry Icc Late filirtg fee 375 375 375 375 37D 375 Yso Other cost prioryear-Ali urestred 8 Opèt&tkn¥ P*ofit tot TrlJnd8 Tots] 24 OPeratg profit Th Is statcd aftcr Ch[] Dcptrciation Indcpcndcnt &{a]n¢T5 tcc and other serlryces 7SO 7SO 7SO 1.239 Thc charity ttxc]npt frorn COTPOtation taK its cIltab acthitscs 13
Financial statements FOR THE YEAR ENDED 31 MARCH 2025 Note.s to the.fianaE .£tateTnent.s 10 Tangjble tsTed assets tbtiK Coat At l Apnl 2024 Additions D15posa] At 31 March 2025 l.954 1.954 1.954 1.954 Aeeumujattd depreelatknl At L Apnl 2024 Churgc lor thcyrar At 31 March 2025 977 977 489 489 rirt book vwlu At l April 2024 At 31 March 2025 977 977 488 LL Dvbtor Funds Totsl Funds Tr*ts] Funds 2024 Ig Ctédlto 24 AccTuals 7iO 750 750 750 14
Financial statements FOR THE YEAR ENDED 31 MARCH 2025 Note.s to the.fianaE .£tateTnent.s 13 Movement ofFund Rtserpes At 1.4.2024 InrDmr Oulgoing At31.32S R•Étsiet•d L9 btnergencp Support YOUT Bnstol Projcct NHS Fund 19.499 162371 11.789 (7.7111 6237 14.1841 114J67 3.817 11.633 The Road Safety Fund Resourcjng RaclJUSce Project 26.0 1.475 IA.788 22911 18 15.449 tteneral fiinds 16.4671 10.999 114.739) 110.2071 S.321 33JiO 133J89 5J42 Furpose of rertrlettd funds Thr Road Satcty Trust- Thc C]ntDUni¢}' Rad RoRd SRfct)" ProJcc¢ Natio7 Fletttage IAttery- Covid 19 Emergent). SupJMJrt 14 A]lY8th rf CTrL&vltbl• Futtda. ytst q•t by PT&Ph orth• SORPI rewurces Incotnc Rcsourccs frotn Donation5 and Grants Incotnc Rcsourccs frotn Chantablc Actmt [nc0C Rcsourcc3 fiotn OthcrTradmgActhitics 30.410 30.910 18.037 18.037 Tot&1 Itte¢)JJJlttrf •rUtt 30.410 48.946 R•Éoure8 Expbttd•d 2334 7a0 32.439 54.974 750 Other Cost Total reloureu expended 55.724 Tot&1 futtds At 31 nlteh 9093 13.317 12.098 Gross ttransfers between fi]ttds Total funds at 31 March 2024 13 11388 5,321 15
Financial statements FOR THE YEAR ENDED 31 MARCH 2025 Note.s to the.fianaE .£tateTnent.s IS A]lY% of net betweerL funds TanbIC ftN"cd as5Ct5 CH5h bank and at hand 977 5.D04 5.Q94 Net currettt assets 4.iD4 10.747 4.344 10.414 10.Y4Y Analy315 olnrt 15 bctwrcn Iunds- ]r)ur Funds TanBibk fLYed assets Cash at btht and at hand Nct cutrcnt a55Cts 9T 977 S.094 4.344 4.344 10.414 L6 Party The trustees hai'e conSered perso[ and other tereSts. Jn V4thich as a resutt ofadecL8ion n)ade. aj) dUal Jllay bene&t finanCllY Otherse. either directfv or indirectty. tn ordrr to cornply thcir rlut]rrJ. ¢hc Iruslcc5 thr prTll affcrlrd dor5 part in discussions Tcialu]g to thc 15suc conccrncd othcr than to cianfy" facts. the )ear. the thaty paid E6.743IZOZ4.. £I2.3701 to Pat Hart jrL resrttt of tees for admirJL%tratioJJ ofthe Radlo Statlon. Drk on bcha]folrr8tnrtcd PToircls TcunbuT5¢mCnt olrX]Kn5cs incUTtrd dWig Ihc )Thr. Hart Ihr partntT tsf Shcm Eugcnc-Hart. a tru5tcc ofthc chant)". Other than discltssed there been nts other yelated part5. tsaMsactiottsdurin8theyear12024.. £Nill The chatity trusteesweye rtot paid receil'ed an). other bertefits emplo)ryttettt the tharity irj theyear12024.. £NIll No tTililtcr8 wrrr rcirnburacd ¢X5r5 during Ihc yCaT12024.. £Nlll. No chaTilv tTU51rc rc(ri¥rd pa)kncn¢ fDr pr0fCsnal or othcT scrsiccs supphcd to thc Cl1 12024". £Diil. 18 Company Jlmlted by rrtee The comparty LS lIlted by guarantee attd as such has no issued share capitsl. I the ofthe tomparj). bethiwDufJd up thc liability Dfthc mrmbrrs irj brnitcd ¢0 £1 cach 16