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2025-03-31-accounts

TRUSTEES ANNUAL REPORT & DIRECTORS’ REPORT

Charity No: 1128541 Company No: 06809593

1

WELCOME

This report encompasses the period from April 2024 to March 2025. While we believed that the previous two years, had been challenging due to the ongoing cost-of-living crisis , the subsequent year has presented even greater difficulties for both the individuals and families we serve, as well as for our organization.

The continually rising costs have led to continuing demand for our services, with more families and individuals seeking assistance for the first time in their adult lives. Moreover, the growing number of people in need, coupled with our own escalating expenses, has strained our financial and staffing resources.

Throughout the past year, our efforts have remained focused on our three core objectives: alleviating and preventing poverty, addressing and preventing homelessness, and promoting environmental sustainability through re-use initiatives and the installation of solar panels, LED lighting and new plastic sheeting on the roof of our warehouse.

Alleviating and Preventing Poverty

Over the past year, we have successfully provided free furniture to 179 households, reflecting a decrease of 59% compared to the previous year, due to the long-term illness of a driver and challenges employing temporary drivers. Additionally, we distributed over 2,600 food parcels to families and individuals in need. A significant advancement in our efforts has been the implementation of one-on-one support through the Connect Centre, which we operate in partnership with Community Money Advice. This initiative has resulted in an increase in the number of individuals accessing our financial advice services, and our volunteers have played a crucial role in assisting with various Debt Relief Orders, enabling clients to regain control over their finances.

Moreover, our team has supported numerous individuals in budgeting by serving as accountability partners. Our community builders, who were part of the Worcestershire County Council’s Asset-Based Community Development pilot, dedicated much of their time to engaging with residents and empowering them to recognize their potential for effecting change in their circumstances. Providing individuals with support in changing their futures provides greater level of engagement and allows them to plan their own path.

Alleviating and Preventing Homelessness

Our initiative has successfully assisted 92 households in transitioning from homelessness or temporary accommodation to stable housing. Providing furniture enables individuals and families to secure tenancies without incurring debt, which is crucial for fostering sustainable living. Our services create a pathway to tenancy that is often lacking in various regions across the country. Additionally, our money mentors have intervened in numerous instances where individuals faced eviction threats. Not only have we halted these evictions, but we have also worked collaboratively with clients to optimize their income levels and effectively manage debts and other expenses.

2

Protecting the Planet

Our third priority over the past year has been to establish our identity as an environmental project within the community. We have continued to collect furniture, but this year we were able to benefit from a government grant that allowed a number of sustainable imrovements to be made to our building in Bromsgrove

In the past year, we have successfully diverted 140 tonnes of furniture from landfills and, more importantly, have encouraged individuals and families to embrace the reuse of items. Additionally, we have provided school uniforms to over 650 children, ranging from coats and blazers to PE kits. We have continued to save food from landfill, in the region of eight tonnes and save individuals and families money.

Preparing for the Future

We have begun reviewing our processes and identifying where automation or semiautomation might save us time and make our processes more efficient. We are currently applying for grants to purchase equipment so that we can implement some of these changes.

Investing in Our Team

We continue to be a Real Living Wage employer and implemented the increase for all staff in receipt of the RLW. We also increased other salaries by 3% and a one-off payment of £500 (pro-rate for part-time staff) to all other staff.

We offer a diverse range of training courses and actively encourage individuals, both staff and volunteers, to request any additional training they believe would be beneficial. We are immensely grateful for the dedication of our volunteers over the past year, who have contributed their time and project, enabling us to meet the demands of our growing workload.

Marion Kenyon Marion Kenyon (Feb 18, 2026 12:34:04 GMT)

Sarah Reece-Mills Marion Kenyon Chair of Trustees Chief Executive

3

STRATEGIC REPORT

How we made a difference in 2024/25

Preventing and alleviating homelessness and poverty

Our first objective in this period was to focus on our core work – to prevent and alleviate poverty and homelessness through the provision of free and affordable household items, including food.

In another incredibly difficult year, many households found themselves struggling to afford household essentials. There was an increase in the number of section 21 evictions generally and also in Bromsgrove and subsequent rehousing.

NewStarts played a key role in ensuring individuals and families were able to access furniture and food, either free or at affordable prices.

22,929

individuals and families we have supported through our wide range of services, 15% more than the previous year

3,179

people we have provided direct support to 10% less than the previous year,

4000 3000 2000 1000 0 18/19 19/20 20/21 21/22 22/23 23/24 24/25

4

Better outcomes for more families and individuals

Our Objectives Are

To prevent and alleviate homelessness through the provision of free and affordable furniture

To prevent and alleviate poverty through work placements, advice and training

To encourage and normalise the reuse of household items.

We will be led by

----- Start of picture text -----
Data
Our
People
Compassion Learning
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5

individuals, families & children were supported through one of our projects during 2024/25

22,929

We supported:

179 households provided with free furniture

2,700 families & individuals with emergency food

11,073 individuals and families with affordable furniture

1,827 individuals and families with affordable food

We saved:

157 tonnes rescued through free and affordable furniture

8 tonnes of surplus food pieces of school uniform

2 showrooms

13 colleagues

77 volunteers

5 vans

6

Understanding our impact

NewStarts is dedicated to measuring, analyzing, and articulating the impact we have on the communities, families, and individuals we serve. We recognize that our services significantly and transformatively affect the lives of those who receive them. As a local charity, we strive to keep our communities informed about our ongoing efforts and new initiatives.

Given the diverse range of services we offer, consolidating them into a singular impact measurement can be challenging. Nonetheless, we do provide assessments of our impact in several key areas, including homelessness, poverty, and environmental sustainability.

Based on information gathered during the 2024/25 year we were able to divert 157 tonnes of household items from landfill, which enabled 179 households to receive free furniture, reducing the levels of social isolation, stress, anxiety and fear for those households. Of those we were able to provide furniture for, 75% were fulfilled within one month of the request being made. We were able to provide 2,700 food parcels, preventing many individuals and families from going hungry. We have also had the great support of over 70 volunteers and have also been able to support them during and sometimes after their period of volunteering with us.

We know that we are making a difference for many families and individuals in the north Worcestershire and south Birmingham areas and sometimes further afield and we are improving our data collection to ensure that the data we have makes it easier for us to show the difference that we are making.

7

Responding to the cost of living

Over the past year NewStarts has responded to the Cost-of-Living Crisis in four key ways:

Foodbank

Over the past year NewStarts had provided over 2,700 food parcels and supermarket vouchers to local individuals and families. The pilot to provide supermarket vouchers was tried for four months, however the demand outstripped our ability to afford the vouchers and so at the end of August we ceased the pilot and returned to food parcels that provide three days of food, including tins, packet, fresh fruit and veg and dairy items when available.

Community Supermarket

While the community supermarket was established as a response to food waste, it has also provided individuals and families with the opportunity to access fresh fruits and vegetables on a pay-as-you-feel basis. Due to the ongoing success of the supermarkets, we engaged with FareShare towards the end of the year and now provide a much wider range of food.

NewStarts Connect Centre

The NewStarts Money Mentors operating from our Connect Centre have successfully assisted 32 individuals facing challenging financial situations. Their efforts have included preventing evictions and ensuring that clients receive all eligible benefits through effective signposting. For many who utilize this service, financial worries significantly impact their mental health. Clients frequently express that simply having the opportunity to speak with someone instills a greater sense of confidence about their future.

Community Hub

The community hub in New Frankley has offered a welcoming space for individuals of all ages throughout the year, with ten regular users ranging from mens groups to money advice and craft groups to Tai Chi sessions, along with groups that use the space on an ad hoc basis

8

Supporting people into new tenancies or maintaining tenancies

The core of our work is to provide complimentary furniture to individuals and families who are either moving into new premises or require assistance in their current homes.

Over the past year, we have successfully furnished 179 households at a total cost of £112,770 . This included:

The expenditure includes salaries for our administrative staff, logistics managers, and drivers, in addition to the costs associated with maintaining our vans, fuel expenses, and the collection, storage, and delivery of household items as well as the cost of the furniture provided.

9

Providing work placements and volunteering opportunities

The work that we undertake would not be posssible without our wonderful team of volunteers. Over the past year our 70 volunteers have contributed 8,021 hours to our work. These hours have a value, £108, 284, but are invaluable to us in providing our services. Volunteers fulfil a wide range of roles including driving, warehousing, administration, cooking, cleaning, foodbank, uniform bank, money mentors, computer technicians as well as other duties.

Many of our volunteers have been unemployed for some time and find they struggle with selfesteem and confidence issues. We are able to provide inhouse training for all volunteers to undertake their roles as well as more formal training if it is required. It is wonderful to see individuals growing and developing their skills during their time with us, and over the last year we have had the pleasure of working with 77 volunteers.

10

Generating Income

Affordable Household Items

One of the primary methods by which we generate revenue is through the sale of affordable household items, ranging from cutlery and computers to sofas and sandwich makers. A diverse array of products is available in our showrooms located in Bromsgrove and New Frankley, with plans to expand to Redditch shortly.

Income across our showroom estates increased slightly in 24/25 (4%), from £202,816 in the 23/24 fiscal year to £212,484.97 in 24/25. We have received a very positive response to our new initiative, the vintage area at our Bromsgrove location, and we aim to replicate this concept across our other sites. Additionally, we are capitalizing on the growing trend of thrift shopping. We had hoped to increase use of the Charity Retail Gift Card, but uptake has remained poor.

While we anticipated a decline in donations due to the cost-of-living crisis, this trend has not yet materialized. We remain optimistic that the influx of donated items will continue to be robust over the next year.

Sales of our affordable household items and computers contribute approximately a third of our overall income.

11

Fundraising

Our fundraising over the past year including grants and donations raised £313,248.

In a time when things are challenging for many we are grateful for the support we have continued to have from a wide range of supporters. Without this help from individuals, companies, public sector and grant-giving bodies we would not have been able to achieve all that we have and helped individuals and families from our local communities.

To all those who have supported us - THANK YOU - from everyone at NewStarts. Every gift, every piece of furniture, every tin of food, every grant, means that one less household is ‘making do’, one less household is going hungry. Lives are being transformed.

Increasing Public Support

This year, we have dedicated significant effort to enhancing our presence on social media by actively engaging with our audience and responding to comments. Additionally, we have focused on educating the public about the diverse range of work we undertake. As a result, we have successfully engaged with a broader audience, leading to increases in both our social media following and overall reach throughout the year.

Support from Individuals

We received £28,611 in donations from individuals and organisations, including local churches.

The encouragement we receive from diverse groups is invaluable. During the COVID-19 pandemic, the local rugby club initiated a "new toy" drive, which has continued to ensure that over 500 children received presents last Christmas. Local Cubs and Scouts groups organize food drives that significantly contribute to maintaining our food bank's inventory, while many local schools and churches generously donate their harvest collections to support our efforts.

The issues of poverty, debt, and homelessness are of great concern to many. Our community recognizes that our initiatives help alleviate these challenges. However, we are eager to collaborate with local communities to proactively prevent these issues, an area we aim to expand upon in the coming year.

Additionally, we are developing our narrative around climate justice, as we recognize that this is also a pressing issue for many individuals. Much of our work contributes to the protection of the planet, aligning with the values of those who are passionate about environmental sustainability.

Improving our supporter experience

We know that the supporter experience is important and we are therefore working on how to improve the experience our supporters have, including modernising our systems.

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Support from trusts, foundations and individuals

We sincerely appreciate the support from foundations, trusts, and individuals, as it is vital for the continuation of our work.

T he Greggs Foundation generously provided a further grant of £20,000, which has facilitated our ongoing efforts in South Birmingham. This funding has enabled us to offer free furniture, emergency food assistance, and maintain a community hub that provides a warm space and refreshments throughout the winter months.

Additionally, the National Lottery has continued its three-year funding with a further contribution of £60,000 towards our core operational costs, allowing us to sustain our services across both sites.

Furthermore, we are grateful to Nationwide Building Society for their funding of £59,500, which continues to support our initiatives in Bromsgrove. This funding not only aids our furniture and food banks but also contributes to our uniform bank and financial advice services.

Lastly, we are grateful to Groundwork UK and DCMS for providing a grant with which we were able to upgrade our lighting, install double glazing and fit solar panels, making our Bromsgrove site more sustainable.

In addition a number of other trusts and foundations awarded us grants that have enabled the work across both our sites.

13

Ensuring voices of those living in poverty are heard

Over the past year, we have continued to collaborate with various organizations in the Bromsgrove area to establish a Poverty Truth Commission. This commission will be dedicated to engaging with individuals experiencing poverty, actively listening to their perspectives, and working alongside commissioners to identify strategies that will reduce, if not eradicate, poverty and its impact on the lives of individuals and families. We firmly believe that transforming this vision into reality is achievable within the Bromsgrove area.

Normalising the use of pre-loved items and preventing waste

This year, we have dedicated significant effort to promoting the normalisation of preloved items, including household goods and uniforms. This initiative is vital for environmental sustainability, as it helps reduce the influx of usable items into landfills. It is estimated that at least 20% of household items are reusable, and it is our responsibility to ensure that all reusable items are reused effectively.

Moreover, we are committed to combating food waste that ends up in landfills. Globally, it is reported that 40% of all food produced never reaches consumers. To address this critical issue, we are proud to collaborate with FareShare and Neighbourly to mitigate food waste at the local level.

14

Financial Review

How our finances look

As we conclude the 2024/25 fiscal year, we find ourselves facing a deficit, which is disheartening given the considerable efforts invested in both retail operations and fundraising initiatives, however it is significantly less than the previous year and shows a move in the right direction. Nonetheless, it is important to note that we maintain a robust reserves position. Results for 2024/25

In 2024/25 NewStarts made a deficit of £5,979 , compared to a deficit of £34,357 for 23/24.

Our total income for the year was £617,244 for the year, compared with £639,632 in 23/24 a 10% decrease year on year across all our activites.

Our retail teams, furniture, IT and food achieved a fantastic performance this year, generating an income of £228,003, creating an increase from £226,135 in the previous year.

The income generated from donations and legacies amounted to £332,276 , reflecting an decreaase of £40,500 compared to the previous year's total of £372,776. This is disappointing and further emphasises the need for us to increase our sales and both individual and corporate donors over the next year to reduce the pressure on grant funding.

Our most significant area of expenditure is staff costs of £271,221 which decreased by £15,072 from 23/24, the decrease being largely due to a staff absence

Total expenditure reduced by £50,776 to £623,223 from £673,989 in 23/24, with the most significant decreases being in our foodbank provision, which returned to preCOVID three days, although still maintained fresh items.

Total Income

----- Start of picture text -----
Donation Income from showrooms
Grants
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Total Expenditure (to be updated)

----- Start of picture text -----
Charitable activities Fundraising
Other costs
Other costs
2.4%
Charitable activities
96.1%
----- End of picture text -----

15

Our position at end of year

Our reserves are represented by the fund balances in the balance sheet.

At the end of March 2024 the unrestricted reserves of the charity were £151,734 (2023: £37,657)

The level of our reserves is determined by balancing two objectives: 1) maintaining sufficient reserves to enable us to continue our work when faced with difficult financial circumstances; and 2) making sure we maximise the resources used for charitable purposes. This means our reserves level needs to be adequate to allow us to address potential deficits that may arise from our charitable activities, trading and other activities. It also needs to give us sufficient time to adjust our approach to meet changing circumstances without unnecessarily removing funds from addressing our charitable purposes. The Covid-19 crisis, recent geo-political events and the resulting inflationary pressures are perfect examples of the need for us to maintain a healthy reserves balance as we were able to maintain stable operations, whilst continuing to protect front-line services.

The balance sheet shows a net asset position of £212,739. It also shows total unrestricted reserves (reserves that have no restrictions on how they are used) of £101,657.

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Going Concern Statement

We ended 2024-25 in a less strong financial position than we would have liked and our free reserves do not achieve our target of having three months unrestricted funds. Subsequent to the end of year we have also been hit with a road closure near our Bromsgrove site, which significantly affected our income, however with considerable effort in applying for grants we still have sufficient funds to continue our work. We will continue to closely monitor the impact of both central and local government decision-making on its funding to the sector and specifically the services we provide, along with assessing the state of the economy, and we will take action as needed. Given the strength of our balance sheet – and the availability and liquidity of the charity’s free cash reserves and unrestricted investments – the Trustees have not identified any material uncertainty that would cast doubt on the charity’s ability to continue. The Trustees therefore consider it appropriate for the accounts to be prepared on a going concern basis.

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Principal Risks and Uncertainties

The Board of Trustees has responsibility for ensuring that there are adequate and effective risk management protocols and systems of internal controls in place to manage NewStarts major risks and support the achievement of our strategic objectives. This responsibility is discharged by reviewing the strategic risks at each meeting. NewStarts risk management framework is designed to support informed decision-making regarding the risks which may affect the achievement of its objectives. It also provides a consistent approach to identifying, assessing, and dealing with the risks which NewStarts faces to ensure that they do not exceed the level of risk NewStarts is willing to accept. The

framework is designed to manage, rather than to eliminate, the risks to objectives and to provide reasonable, but not absolute, assurance against material misstatement or loss. Processes are in place to manage the key risks that could affect NewStarts ability to achieve its objectives, including the following:

• A risk escalation protocol, to identify risks at department and

regional level and ensure that, where applicable, these are included in the ‘Corporate Risk Register’, which is subject to regular Corporate Leadership Team and Trustee review.

• A framework of delegated authority, with detailed procedures setting out the governance and decision making process for key corporate decisions.

• A whistleblowing policy, which is communicated to and accessible by all NewStarts colleagues including volunteers. All whistleblowing cases are subject to independent review, and investigation by the independent Audit & Assurance team.

Plans for future periods

In the 2025-2026 financial year we will continue to focus our resources on:

a. Supporting the individuals and families who need us most – especially in the context of the cost-of-living crisis. This includes continuing to provide direct support with essentials like household items, food and uniform. Alongside this, we are continuing to work with partners to speak out around the issues of social and climate justice.

b. Investing in our colleagues, improving how we engage with and listen to the ideas of both staff and volunteers

c. Updating core technology infrastructure, so we can operate more efficiently and effectively, and focus more resource on our core work.

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Our Structure, Governance and Management

NewStarts is a company limited by guarantee (registered in England, company number 6809593). It operates throughout Worcestershire, Warwickshire and the City of Birmingham and is a charity registered in England and Wales (Charity Commission registration number 1128541). It is governed by its Articles of Association, last revised in 2009. The Articles of Association set out the charitable purposes for public benefit in the following terms:

The Board of Trustees met four times for scheduled meetings in 2024-25.

The day-to-day management and operation of the Charity is delegated to the Chief Executive (M Kenyon) and relevant staff who are accountable to the Trustees

Trustees are expected to take a close interest in the operations and outcomes of the charity, and to meet regularly to review the business of the charity. The main responsibilities of the Board of Trustees are:

The Board of Trustees may at any time appoint people who are willing to act as Trustees. The appointment of Trustees is undertaken on a one-to-one basis, with some in-house and some external training.

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Reference and Administrative Details

Registered Company No:

06809593

Registered Charity No:

1128541

Registered Office

1 Sherwood Road Bromsgrove B60 3DR

Trustees

Sarah Reece-Mills Ian Jones Peter Tack (joined 2nd May 2024) Terese Down (resigned 22nd July 2024) Richard Hand Sarah Jayne Burton

Key Personnel

Marion Kenyon (Chief Executive)

Independent Examiner

Horizon FD Services Ltd 124 City Road London EC1V 2NX

Accountants

It Doesn’t Have To Cost The Earth 47 St Dunstans Close Worcester WR5 2AJ

Solicitors

Star Legal 70 The Strand Bromsgrove B61 8DQ

Bank

Barclays Bank 1-3 Haymarket Towers Leicester LE1 1WA

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies

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Statement of Trustees, Responsibilities

Statement of Trustees’ Reponsibilities

The Trustees are responsible for preparing the Annual Report, which incorporates the Strategic Report, and the financial statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and charity and of the incoming resources and application of resources, including the income and expenditure, of the group and charity for that period. In preparing these financial statements, the Trustees are required to: • select suitable accounting policies and then apply them consistently; • make judgements and estimates that are reasonable and prudent; • state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the f inancial statements; • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping adequate accounting records that show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Financial statements are published on the charity’s website, in accordance with United Kingdom legislation that governs the preparation and dissemination of financial statements. This may vary from legislation in other jurisdictions. Trustees are responsible for the maintenance and integrity of the Group’s website. They are also responsible for the ongoing integrity of the published financial statements.

The Trustees confirm that, so far as they are aware, there is no relevant audit information of which the charity’s auditor is unaware. They have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant audit information and to establish that the charity’s auditor is aware of that information

22

Independent Examiner's Report

Independent Examiner’s Report to the Trustees of NewStarts Charitable Company

I report to the trustees on my examination of the accounts of NewStarts (“the Company”) for the year ended 31 March 2025.

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 charity’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

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

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:

Mehal Shah (Feb 18, 2026 21:14:25 GMT+7) Mehal Shah ACMA CGMA

Horizon FD Services Ltd, 124 City Road, London, EC1V 2NX Date: 16th February 2026

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Financial Statements

New Starts

Statement of Financial Activities

(including the Income and Expenditure Account)

For the year ended 31st March 2025

31 March 2025 31 March 2025 31 March 2024 31 March 2024
Unrestricted Restricted Total Unrestricted Restricted Total
Notes funds Funds funds funds Funds funds
£ £ £ £ £ £
Incomeandendowments from:
Donations and Legacies 2 19,028 313,248 332,276 29,250 343,526 372,776
Charitable Activities 3 265,957 0 265,957 264,799 0 264,799
Other Income
19,011
303,996
0
313,248
2,057
296,106
0
343,526
19,011
617,244
2,057
639,632
Total Income
Leen
aaa
eee
e
Expenditure on:
Raising Funds 4 548 9,024 9,572 711 8,349 9,060
Charitable Activities 5 353,318 260,333 613,651 290,966 373,963 664,929
Total Expenditure 353,866 269,357 623,223 291,677 382,312 673,989
Net income/(expenditure) (49,870) 43,891 (5,979) 4,429 (38,786) (34,357)
SS
Transfers between funds (207) 207 0 109,648 (109,648) 0
Net movement in funds (50,077) 44,098 (5,979) 114,077 (148,434) (34,357)
Reconciliation of funds:
Total funds brought forward 151,734 66,984 218,718 37,657 215,418 253,075
Total funds carried forward 101,657 111,082 212,739 151,734 66,984 218,718

The notes on pages 29 to 36 form an integral part of the financial statements.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

26

1

Company number: 06809593

New Starts

Balance Sheet

Asat31stMarch 2025

Balance Sheet
Asat31stMarch 2025
31 March 2025 31 March 2024
Notes £ £
Fixedassets
Tangible Assets 10 386,013 352,780
Total fixedassets 386,013 352,780
Currentassets
Stock 2,597 2,597
Debtors 11 13,974 20,442
Cash at bank and in hand 148,193 180,731
Total currentassets 164,764 203,770
Creditors: amounts falling due within one year 12 (124,037) (25,338)
Net current (liabilities)/assets 40,726 178,432
Total assets less current liabilities 426,740 531,212
Creditors: amounts falling due after 1 year 13 (214,001) (312,494)
Total net assets 212,739 218,718
Funds
Unrestricted funds 101,657 151,734
Restricted funds 18 111,082 66,984
212,739 218,718

For the year ended 31 March 2025 the Company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

(i) The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476;

(ii) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Financial Statements were approved by the Board of Trustees and authorised for issue on

……................................................... (date)

and were signed on its behalf by:

Richard Charles Hand (Feb 18, 2026 13:06:52 GMT)

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1

New Starts

Cash Flow Statement

As at 31st March 2025

Cash Flow Statement
As at 31st March 2025
31 March 2025 31 March 2024
Notes £ £
16
CASH INFLOWS FROM OPERATING ACTIVITIES 58,285 (912)
CASH OUTFLOW FROM INVESTING ACTIVITIES
Payment to acquire tangible fixed assets (52,431) -
CASH OUTFLOWS FROM FINANCING ACTIVITIES
Bank loanrepayment (10,095) (9,659)
Bank interest paid (28,297) (28,757)
NETCASHOUTFLOW FROM INVESTING ACTIVITIES (90,822) (38,416)
NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS (32,538) (39,328)
CASH AND CASH EQUIVALENTS AT THE START OF PERIOD 180,731 220,059
CASH AND CASH EQUIVALENTS AT THE END OF PERIOD 148,193 180,731
CASH AND CASH EQUIVALENTS CONSISTS OF:
Cash at bank and in hand 148,193 180,731

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1

Notes to the accounts

Notes to the Financial Statements

1a) Charity status

NewStarts is a charitable company limited by guarantee, without share capital. The charity is governed by it’s Articles of Association, dated 04 February 2009 and subsequently amended on 08 March 2009. The charity was registered with the Charity Commission on 13 March 2009 with the registered charity number 1128541 and the registered company number 06809593. The principal address and registered office of NewStarts is 1 Sherwood Road, Bromsgrove, B60 3DR. NewStarts is a public benefit entity.

1b) Basis of preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice for Charities (Charities SORP 2019), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland, the Charities Act 2011 and the Companies Act 2006.

The financial statements have been prepared on the historical cost basis unless otherwise stated in the relevant accounting

The financial statements are prepared in sterling, which is the functional currency of the Charity.

1c) Preparation of the accounts on a going concern basis

Atthe time of approving the financial statements, the Trusteesconsider that there are no material uncertainties about the charity's ability to continue as a going concern. In arriving at this conclusion, the trustees have taken into account a minimum period of 12 months from the date of the approval of the accounts.

1d) Fund accounting

TheCharity maintainsvarious types of funds as follows:

Unrestricted Funds: These are funds that are expendable at the discretion of the Trustees in the furtherance of the objectives of the Charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted Funds: Funds which the donor has specified are solely to be used for particular activities or projects within the objects of the charity.

1e) Incoming resources

Incomeis recognised in the Statement of Financial Activities once the Charity has entitlement to the income, any performance conditions attached to the income have been met, it is probable that the income will be received and the amount of income receivable can be measured reliably. The following specific policies apply:

(a) Voluntary income by way of donations and grants is included in full in the Statement of Financial Activities when it is

(b) Items donated and sold through the Charity's shop are included as incoming resources within activities for generating funds when they are sold.

No amount is included in the financial statements for volunteer time in line with the Charities SORP (FRS 102). Further detail is supplied in the Trustees' Annual Report.

1f) Expenditure

All expenditure is accounted for under the accruals basis and recognised when NewStarts has a legal or constructive obligation to make a payment. All expenditure directly relates to the objects of the Charity and is shown inclusive of VAT.

Expenditure has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of the resources.

1g) Operating Leases

All leases are operating leases and are charged to expenditure on a straight line basis over the term of the lease. The Charity has short-term arrangements to lease retail premises space from third parties.

1h) Tangible Fixed Assets

Tangible fixed assets areheld at cost less accumulated depreciation. The minimum thresholds for capitalisation are:
Land, Buildings and improvements:
£5,000
Plant and machinery, motor vehicles and computer equipment:
£1,000
Assets are depreciated over their useful economic lives on a straight-line basis:
Freehold land is not depreciated
Freehold buildings
Improvement to property
Solar Panels
2% on cost (50 years)
20% on cost (5 years)
4% on cost (25 years)
Plant & Machinery
Motor Vehicles
33% on cost (3 years)
33% on cost (3 years)
Computer Equipment
33% on cost (3 years)

1i) Impairment

Assets notmeasured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the SOFA unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

29

1

Notes to the accounts

1j) Inventories

Stockandinventories are stated at the lower of cost and estimated selling price less costs to sell.

1k) Debtors

Debtorsinclude trade debtors and certain other financial instruments (see note 1m), prepayments, accrued income, gift aid and corporate donations. Prepayments are payments made for goods or services that will be received in the future. These are initally recorded as assets and amortised over time as the benefit of the prepaid expense is realised. Accrued income corresponds to the income earned during the period but not yet collected from the customer.

1l) Creditors and provisions

Creditors include tradecreditors and certain other short and long-term financial instruments (see note 1m).

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable, and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligaiont, considering the related risks and uncertainties, and the related increases are generally charged as an expense to profit or loss.

1m) Financial Instruments

The charity has financial assets and financial liabilities that qualify as basic financial instruments recognised under Section 11 of FRS 102.

The charity enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

Debt instruments (other than those wholly repaymable or receivable within one year), including account receivables and payables, are initially measured at the transaction price (adjusted for transaction cost) and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received. Subsequent measurement is at amortised cost.

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1

Notes to the accounts

1n) Pensions

NewStarts operates a defined contribution pension scheme. The scheme is a post-employment benefit scheme under which the charitable company pays contributions into a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension schemes are recognised as an expense in the Statement of Financial Activities in the periods to which they relate.

1o) Tax

As a registered charity, the charitable company is exempt from taxation of its income and gains to the extent they fall within the charity exemptions in the Corporation Taxes Act 2010. The charitable company is also relieved from VAT registration on its sale of goods, as all such sales are based on goods freely donated.

1p) Judgements and estimates

In applying the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The Trustees’ judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to the accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of revision and future periods, if the revision affects both current and future periods.

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1

Notes to the accounts

2) Income from Donations and Legacies

2025 2024
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Donations 13,551 15,060 28,611 19,670 210 19,880
Grants 5,477 298,188 303,665 9,580 343,316 352,896
19,028 313,248 332,276 29,250 343,526 372,776
AnalysisofGovernmentgrantsincluded above:
Birmingham City Council 8,000 8,000 6,200 6,200
Bromsgrove District Council 105,635 105,635 89,513 89,513
National Lottery 60,000 60,000 60,000 60,000
Redditch Borough Council 10,000 10,000 10,000 10,000
0 183,635 183,635 0 165,713 165,713

3) Income from Charitable Activities

2025 2024
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Display room income 212,485 0 212,485 204,816 0 204,816
Landfill re-use credits 7,955 0 7,955 6,164 0 6,164
IT income 6,161 0 6,161 8,488 0 8,488
Collection & delivery donations 6,376 0 6,376 10,291 0 10,291
Service level agreements 30,000 0 30,000 32,500 0 32,500
Food 2,981 0 2,981 2,540 0 2,540
265,957 0 265,957 264,799 0 264,799
4) Expenditure on Raising Funds
Basis of 2025 2024
allocation Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Staff Costs Time based Time based 460 7,571 8,031 620 7,285 7,905
Overheads Usage 88 1,453 1,541 91 1,064 1,155
548 9,024 9,572 711 8,349 9,060
5) Expenditure on Charitable Activities
Note Basis of allocation Basis of allocation 2025
Total
2024
Total
£ £
Staff costs 9 Time based 271,221 286,293
Premises Usage 45,905 37,319
Office costs Usage 14,937 12,258
Repairs and maintenance Direct 34,886 30,983
Provision of welfare Direct 106,554 179,076
Motor and travel Direct 33,130 27,024
Professional & Insurance Usage 47,218 36,221
Advertising Direct 1,986 5,211
Waste disposal Direct 7,766 5,353
Other costs Direct 15,263 3,006
Bank interest Usage 28,297 28,757
Depreciation 6 Usage 5,587 12,779
612,751 ~~664,280~~
650
Governance costs 7 Direct 900
613,651 664,930
Unrestricted funds 353,318 290,966
Restricted funds 260,333 373,963
613,651 664,929
6) Net income / (expenditure)
Net income for the year is stated after charging:
2025 2024
£ £
Depreciation - owned assets 5,806 12,998
Included within:
Raising funds Note 4 Note 4 219 219
Charitable activities Note 5 Note 5 5,587 12,779
5,806 12,998

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1

Notes to the accounts

7) Independent Examiners' Remuneration

Independent examination fees for the year were £900 (2024: £650)

8) Trustees' remuneration and expenses

There were no trustees' renumeration or other benefits for the year ended 31 March 2025 (2024: £nil)

There were no trustees' expenses for the year ended 31 March 2025 (2024: £nil)

The charity's insurance policy includes trustees' indemnity cover.

9) Staff costs

No employee of the charity received employee benefits for the reporting period of more than £60,000.

The average number of employees during the year was as follows:

2025 2024
Chief Executive 1 1
Staff managers 4 4
Operational and administrative staff 8 9
13 14
The costs incurred in respect of these employees were: The costs incurred in respect of these employees were:
2025 2024
£ £
Salaries and wages 256,857 270,543
Social security costs 15,003 15,726
Pension costs 7,392 7,929
279,252 294,198
Included within:
Raising funds Note 4 8,031 7,905
Charitable activities Note 5 271,221 286,293
279,252 294,198

No employee received total employee benefits (excluding employer pension costs) of more than £60,000.

The charity considers its key management personnel to be the Trustees and the Chief Executive. During the year the total paid to key management personnel was £49,850 (2024 £49,098).

33

1

Notes to the accounts

10) Tangible Fixed Assets

COST
At 1 April 2024
Additions
Disposals (write off of stolen van)
387,127
13,620
25,156
Freehold Improvements to
Property Property
££
387,127
13,620
25,156
Freehold Improvements to
Property Property
££
0
23,275
Solar Panels
£
15,203
Plant &
Machinery
£
Motor Vehicles
£
61,719
4,000
22,794
42,925
4,203
Computer
Equipment
£
481,872
52,431
22,794
Total
£
At 31 March 2025 387,127 38,776 23,275 15,203 4,203 511,509
DEPRECIATION
At 1 April 2024 47,738 13,620 0 15,203 48,328 4,203 129,092
Charge for the year 5,476 330 5,806
Disposals (write off accum. Depn of stolen 9,403 9,403
van)
At 31 March 2025 53,214 13,620 0 15,203 39,255 4,203 125,495
NET BOOK VALUE
At 31 March 2025 333,913 25,156 23,275 0 3,670 0 386,013
At 31 March 2024 339,389 0 0 0 13,391 0 352,780
11) Debtors
2025 2024
£ £
Trade debtors 1,487 8,667
Other debtors 37 -
Rent deposit 1,875 1,875
Reserve gift aid 500 500
Prepayments and accrued income 10,074 9,400
Total 13,974 20,442
12) Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts (see note 14) 99,355 10,957
Trade creditors 15,175 5,867
Social security and other taxes 4,167 5,462
Other creditors 895 1,243
Accruals 4,445 1,809
Total 124,037 25,338

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1

Notes to the accounts

13) Creditors: amounts falling due after more than one year

2025 2024
£ £
214,001 312,494

Bank loans (see note 14)

14) Bank Loans

An analysis of the maturity of the loans is provided below:

2025 2024
£ £
Amounts falling due within one year on demand:
Bank loans 99,355 10,957
Amounts falling due between one and two years:
Bank loans 7,538 98,966
Amounts falling due between two and five years:
Bank loans 27,348 25,207
Amounts falling due after more than five years:
Bank loans 179,115 188,321

15) Secured Debts

The following secured debts are included within creditors

2025 2024
£ £
313,356 323,451

Bank loans

The Charity Bank Limited hold a charge over the company which covers the freehold property. Big Issue Invest hold a charge over the company which covers the freehold property.

16) Cash Inflow from Operating Activities

16) Cash Inflow from Operating Activities
2025 2024
£ £
(5,979) (34,357)
Net income for the year 28,297 28,757
Bank Interest payable
Depreciation and impairment/write off of
19,197 12,998
tangible fixed assets
(Increase) in stock
(Increase)/decrease in debtors
Increase/(decrease) in creditors
(0)
6,468
10,301
58,285
0
(3,238)
(5,072)
(912)

17) Movement in Funds

17) Movement in Funds
Balance at 01
April 2024
Incoming
Resources
Resources
Expended
Transfers Balance at
31 March
2025
£ £ £ £ £
Unrestricted Funds (inc. unspecified) 151,734 303,996 (353,866) (207) 101,657
Restricted Funds 66,984 313,248 (269,357) 207 111,082
Total Funds ~~218,718~~ ~~617,244~~ ~~(623,223)~~ ~~0~~ ~~212,739~~
Prior year comparative Balance at 01
April 2023
Incoming
Resources
Resources
Expended
Transfers Balance at
31 March
2024
£ £ £ £ £
Unrestricted Funds 37,657 296,106 (291,677) 109,648 151,734
Restricted Funds 215,418 343,526 (382,312) (109,648) 66,984
Total Funds ~~253,075~~ ~~639,632~~ ~~(673,989)~~ ~~0~~ ~~218,718~~

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1

Notes to the accounts

18) Restricted Funds

The income funds of the charity include restricted funds comprising of the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at 01
April 2024
Incoming
Resources
Resources
Expended
Transfers Balance at
31 March
2025
£ £ £ £ £
Albert Hunt Awards for All BDC - 0 8,000 0 8,000
Community Builder BDC - 6,239 0 (5,489) 750
Furniture HS5 - 0 37,135 (37,135) (0)
Bromsgrove Council Foodbank and Supermarket V 0 15,000 (15,000) 0
BDC - Household Support Fund 6 - 0 16,000 (16,000) 0
Food Bromsgrove District Council - 0 18,500 (18,500) 0
Cost of Living 0 19,000 0 19,000
Beatrice Lang Trust 3,120 0 (2,744) 376
Birmingham City Council 0 8,000 (8,000) 0
DCMS 0 58,974 0 58,974
DMF Ellis
Eveson Charitable Trust
0
0
5,000
20,000
(5,207)
(20,000)
207 0
0
Grantham Yorke Greggs Foundation 0 4,000 (999) 3,001
Laslett's 6,026 20,000 (26,026) 0
Library Events 0 6,449 (6,449) 0
Michael Marsh 790 0 (577) 213
NLCF - 3,120 0 (2,744) 376
Cost of Living 0 0 0 0
National Lottery Community Fund 0 60,000 (57,772) 2,228
Nationwide Building Society 44,570 0 (26,781) 17,789
Poverty Truth Commission Project 0 5,000 (5,000) 0
Redditch Council - 0 10,000 (10,000) 0
Furniture Project Rotary - 0 400 (400) 0
Foodbank 3,120 0 (2,744) 376
Rowlands Others 0 1,790 (1,790) 0
66,984 313,248 (269,357) 111,083
Total Restricted Funds 207
Prior Year comparison Balance at 01
April 2023
Incoming
Resources
Resources
Expended
Transfers Balance at
31 March
2024
£ £ £ £ £
Antony Jurgen Charitable Trust 0 3,000 (3,000) 0 0
Arnold Clark 1,000 0 (1,033) 33 0
Awards for All 10,000 0 (3,009) (752) 6,239
BARN Lottery 1,098 0 (1,098) 0 0
BARN NAVCA 1,000 0 (1,000) 0 0
Beatrice Lang Trust 5,000 0 (1,504) (376) 3,120
Birmingham City Council 0 6,200 (6,218) 18 0
Bromsgrove District Council (Community Builders) 107,578 49,513 (49,513) (107,578) 0
Bromsgrove District Council (Food) (30) 0 (1,533) 1,563 0
Cadbury Charitable Trust 1,000 0 (1,004) 4 0
Crowdfunder 3,477 0 0 (3,477) 0
Foodbank 0 210 (165) (45) 0
Frankley Parish Council 698 0 (698) 0 0
Greggs Foundation 0 20,000 (13,974) 0 6,026
Heart of England Community Foundation 0 5,000 (5,000) 0 0
HS4 Bromsgrove 0 40,000 (40,000) 0 0
INMAN Charity Trust 0 5,000 (5,092) 92 0
JH Rausing Trust 40,680 0 (40,695) 15 0
Lasletts 0 6,063 (6,014) (49) 0
Library Events 0 2,000 (1,210) 0 790
Lord Austin Trust 0 1,500 (1,526) 26 0
Lord Barnby Foundation 3,000 0 (3,000) 0 0
Mitchell Marsh 5,000 0 (1,504) (376) 3,120
National Lottery Community Fund 0 60,000 (59,983) (17) 0
National Lottery Community Fund Cost of Living) 0 67,040 (66,941) (99) 0
National Lottery Partnership 20,011 0 (20,011) 0 0
Nationwide Building Society 0 59,500 (14,930) 0 44,570
Peoples' Postcode Lottery 9,570 0 (9,541) (29) 0
Reddich Borough Council
Roger & Douglas Turner
0
0
10,000
3,000
(10,000)
(3,089)
89 0
Rowlands 5,000 0 (1,504) (376) 3,120
Schroder Charitable Trust 0 4,000 (4,000) 0 0
Southall Trust 0 1,000 (1,000) 0 0
Worcestershire Community Fund 1,336 0 (1,336) 0 0
Other 0 500 (2,186) 1,686 0
215,418 343,526 (382,311) (109,648) 66,985

Total Funds

36

1

Notes to the accounts

18) Restricted Funds (cont'd)

Funders in excess of £20,000 (2024-25)

Description of Funding

Fundingfrom BDC as part of the WCC Public Health pilot to fully fund two Bromsgrove District Council (BDC) community builder posts, developing Asset Based Development Work in Bromsgrove. Foodbank and cost of living were also funded Sustainability fund to improve buildings at Bromsgrove. £48,431 of costs were DCMS capitalised as leasehold improvements during 2024/25 and will be depreciated in line with the capital policy against DCMS funds. Eveson Charitable Trust Towards the cost of running the van fleet and staff. Greggs Foundation To provide core costs at the New Frankley site. National Lottery Community Fund To cover salary costs

The following grants were given for the purchase of a van in 2023/24. The van was purchased in January 2023 and capitalised, and depreciation was charged against the restricted funds in line with the Charity's depreciation policy. In November 2024 the van was stolen and the remaining value of the van was written off in full against the restricted funds. Awards for All Beatrice Laing Trust Michael Marsh Rowlands

The following funds also directly related to the operating costs of the Furniture project: Redditch Council, Graham Yorke

The following funds also directly related to the operating costs of the food bank: BDC Household Support Fund, Birmingham City Council Core Costs grants were provided by: National Lottery Community Fund, Lasletts

NewStarts received funds on behalf of a community group with no bank account of their own. This is shown in the accounts as Library Events.

19) Pensions and Other Post-Retirement Benefits

Defined contribution pension plans

The charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £7,392 (2024: £7,929).

The pension liability and expense are allocated to unrestricted or restricted based upon the role of the employee that the contribution is for.

The outstanding pension contributions at the year end amounted to £1,216 (2024: £1,564).

20) Operating Leases

At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operation leases, which fall due as follows:

2025 2024
£ £
Within one year 403 403
Between 2 - 5 years 1,607 2,010
More than 5 years 0 0
2,010 2,413
Repayments made in the year 403 202

All operating leases are treated as an expense.

21) Related Parties

There were no related party transactions for the trustees in the year ended 31 March 2025.

The Chief Executive Officer is married to a supplier who provides PAT testing for the charitable company. The amount paid to the supplier during the year was £5,889 (2024: £4,958).

The outstanding amount owed to the supplier at the year end amounted to £0 (2024: £293).

22) Ultimate Controlling Party

The charity is controlled by the trustees.

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