REGISTERED COMPANY NUMBER.. 07438326 (England and Wales) REGISTERED CHARITY NUMBER.. 1140492 Rep￿t of the Trustees and fortheyear Ended 31 March 2025 Burtim & Dlstrkt ￿1nd Boume &Co 5tatLrtory Audito 6 tichr￿Id Street rton-on-Trent staffordshire DE14 3RD Hurt¢￿ & l)Istrlct Mind Cryrtents olthe Flnondal Statements forthe Year Ended 31 March 2025 Reportof the T￿￿tee$ Repurt of the Independent Auditors 10 to 12 Balance Sheet 14 C•sh Flowstatement 16 Notes to the Flnandal Statements 17 to 28 Burton & Distrkt Mind IRe8lstwed number. 074383261 for the Year Ended 31 March 2025 The tW5tees who are aLw directors of the charfty for the wrrN)ses of the Companie5 Act 2006, prÈsent their report with the financial statements of the charity for the year ended 31 March 2025. The trustee5 have adopted the provisions of Accounting and Rewrtlng by Charities: Statement of Recommended Practice applicable to chartties preparing thelr acccmjnts in accordance with the Financlal Reportlng standard applicable In the UK and Republk of Ireland (FRS 1021 leffertNe l January 20191. Burton & 0i5trfct Mind have a positive bcal reputation, and are known to provide hi8h quality seNices and projects, we have hlghty trained and dedicated staff who underpin our serv5￿ delNery and an experlenced board of trustees wtth wide ranging skllls and knowled8e. OBJEcfivE5 AND AcnvmES Objectives and aims Our strdtegy 2020124 and the trustee board has remained true to the vislon of the associatlon, and thls Is further rellected in the strategy document. A new strateBV was developed in the period covering 2025127 to cover consecutlve years. The board awareness of social investment continue5 to be high on the agenda. There Is planned increased activity in the Tarnworth area On￿ the new Safe Havèn Crisis Cafe seNi relocates frorn its tempordry accommodation to a pernianent location in central Tamworth. The new venue 11 further supw>rt the planned 8eo8raphtcal reach of our charity across the previous stratw. AdditIonal￿, the opwrtunity to d￿ebP services due to the national Mental Health Transformation direttives supported ser¥￿e growth over the inttial strategy perlod with fi)cus on maintalning this Investment aLTOSS new contractual periods. Page I rton & Dlstrtrt Mlnd (Reglstered number. 074383261 for theYe¥ Ended 31 Marth 2025 OBJEcfivES AND AcllviTIES gnificant activitie5 Successful tenders have provided growth of our staff team. Al bKI and tenders are subject to full-COSt recovery protocols to enwre they are fij1￿ funded. Contr3rts of work provided within this pericKI have Il¢)wed Burton & Dtstrict Mind to increase geographlcal reach and Choi￿ for our communlty. Aehlevements set within the Strategy have been met wtth the securing of contracts and provldlng 5tabillty and planned development for our o￿anISation. Midlands Partnership FoundatNJn Trust IMPFn made the declsion to close the partner seThj￿ led by Azheimerfs Outreach in Ort 2024 of which we were sub-contrdcted whlch Impaded on annual budgets for the year. Furthemiore, MPFT dkl not reprocure the Safe Hand5 followin8 a major ￿design of community accessible mental health cr&i% servi￿S. impaciing funding In financial year 25126. Foll￿n8 procurement I￿$￿tIon changes both Future Focu5 and Safe Haven will be dlrectly purchased for a further3+1+l Yea￿ from 1st April 2025. We have severdl ongolng NHS contracts through Midland partne￿hIp Foundatlon Trust IMPFTI Includlng: Staffordshlre Wellbeing Talking TheraiHes Prowding counsellingfor mentsl health coun5elling appointments through phon< vldeo and face to face sesslons acn)55 ourarea of benefrL Future Focus- prevlous part of Mental Health Trdnsformation Working wrih 4 third sector partners to provmle Futurè Focus Recovery Worter5,Team Leaderand Deputy Team Leader. Future Focus covers Burton, Uttoxeter, Llchfleld, BumtwcKid and Tamworth and provKles additional community 512PPOrt to lients within secondary (are mental health services, to help reduce barriers that can ¢au5e prolonged mental111 health and soclal lsolatv)n. Safe Haven Crisls Café Asafe space in Tamworth providing support forth05e In. mental heafth criss or emotional distress, reducing presentations at A & E and GP surger*s. Supported by a team of Recovery Workers, Team Leader. DeputyTeam Leader, volunteers and wer helpers. Additional servlces ptDvt(ied wlthin the period-. EAP Thinkwell to 5taffordshire County Counul Provldin8 oneto one counsdllng sesslons both thmush County Council Employment employee self-referral and manager referral. School funding Young Peoples Counselllng Prowding counselling sess￿)￿5 to sixth form students 16-18 at a local college. OBJEcllvES AND AcllviTIES Our Grants and fundraising projects indude kn¥￿)st counselling sessions, Music Minds. Mind-makeover 5esslons, Ec0the￿py, Forest bathing, Walk and talk football, Bat and Chat CrickeL Library Listening Space and virtual peer 5UPPOrt group and other5 in the lo(zl communtties. We also provide fast tracked sefF-funded private c￿nSellIng sessions fijnded ￿ the client. Paoe 2 Burton & Dlstrlct Mind {Reg￿tffed numl)er. 074383261 Rep(xl ofthe Tn forthe Year Ended 31 March 2025 OBJEcfivES AND AcllviTIES Public benefit On-going fundraisin8 acii¥ities have continued beyond the Mind grant that sponsored tts development. FLrture Focus, parthering wlth organi5atlons allowed for delivery of services across South Staffordshlre in 4 additional locations. Future Focus strengthened the links and res¢)urw wilh our partner or8ani5atlons and provided further development opportunitie5 wiihin the kKalities. Burton and District Mind has athieved greater reach through our Improved social media activities supported by a part-tlme worker and volunteers. Being part of thls sector enables us to deliver senrices that are In)lUen￿ by the nee(ts of our beneficSarles in the most innovative and c05t-effectNe way. Burton & 0￿￿¢t Mintl aim to work closely with statutory services and other thir(I sector organisations to bridge gaps In prov¢sion and shape the needs of our local beneficlaries. Volunteers Increased activmy to recrnit, train and deploy volunteer5 has t￿ated additK)nal resource for induction and trainlng of new volunteers and new communty aCt￿t￿5. Developments such as Library Listening Spaces, Peer Support facilitators, Safe Haven volunteer5 and peer buddles, Future Focus buddies for ap￿intMents, fundraising support, and seNIc￿re13ted communTrtions. Increased support within funded woject5 ha5 provided extra tesource for participants withln wlder community-based venues. CTrprodurtion and involvement has been increased through volunteer MH Ambassadots, particlpatlon and Influen￿ to better reflert need5 a￿a￿lS supporting future plannlng of services and need. Page 3 rton & Dlstrlrt Mlnd {Re￿stered number: 074383261 Repurt oftheTrustees for the Year Ended 31 Marth 2025 RATEGIC REPORT Achievements and pefvmance Thls period saw Burton & Distrfct Mind athieve swfflcant mlle5tonÉ£ that solidify our operational stabll and service provision. A major success was securing a long-term leased pro￿ty to se￿e as a permanent base for Llur Safe Haven project in Tamworth. This development was Immediate￿ complemented by seoJrin8 directly commissioned three year contracts for try)th the safe Haven and Future Focu5 projects. Cruclalty, the Safe Haven contrart was structured to allgn wlth the property's lease perlod, which slgnlficantly miti8ates financlal rfsk over ihe initial three-year tem) and include5 the potential for Subsequent one-year extensions11+ l option). Despite some shlfts In cOmm￿S1oner-Ied dedsions, we succ&sfully maintsined a Stro￿ collaborative relatlonship wth MPFT. retaining our posftNJn a5 a preferre(I provkler. We continued to Invest In improving our Communicatio￿ and maintaining a sharp focus on expanding our geographical reach ￿MainS a strategic priorrty rnoving forward. Flnan Burton & District Mind contlnued to succes5frJlty maiTTtain tt's income at £1.4m. despite the earty end to the Ajzheimer's contract in Oct 2024 and the end of the longstanding Trent and Dove contrdct in June 2024. .There was a noticeable 46% drop in Donation's and Legacies in the year equall￿ to £42k, where challenging en￿ronMent has been seen. Counteractlng this drop in Donation5, Charitabte Artivlties Saw an increase of 35k includlng funding receNed to compFete the frt out of the new permanent venue for the Safe Haven Crisi5 Cafe In Tamworth. For 2024-25, 95.5% of the income related to our Charitable Actwities, just 3.5% of income related to Donations and Legacies with 1% of income relating to Other Actlvities. including a venture into Wod(piace Health. The main sources of income were from several Midlands Fcwndatk)n TNst contrdtts, totalling £L2m including Safe Hands and Safe Haven, Future Focus and Talkin8 Therapies Counselling. In addition to this there was £40k from the Alzheimer's Outreach contract, £36k from Lithfiekl District Councll and £4k from Bllrntwood Town Councll for the Communtty Develownent Project, £9k from Trent and Dove and £1.5k from Staffordshire County Council Thinkwell contract. There was £22k in oiher Grants, £8k in other counselling and £6k in Workplace Health. There have been th2followin8 changes in total income in recent years. Total income for 2024-25 was £1,421,472, a small decrease of £1,￿)5. Total Income for 2023-24 Wd5 £1,423,377. an increase of £413,688. Total income for 2022-23 Wds £1,￿9,689. an increase of £593313. Total income for 2021~22 was £416,376, an Increase of £91,251 Total Income for 202Qk21 was £325,124, an inuea5e (rf£9L598. Total income for 2019-20 was £233,526. Page4 rton & ￿$tr[rt Mind IRetsaed number: D7438326 for theyear Ended 31 Marth 2025 Coupled with the additional income for the Crisis Cafe Vdas the airresponding expenditure for the fit out, legal fees and the lea￿ of the property bLrt the main Increase to the o)St base related to an increase of £108k In staffing costs with 10 new 5tarter5 in the year. These included addTtional heads to support the Safe and Future Focus contracts as well as an additional (￿treach Wot*er for the Azheimer's contrart and a Project Suppjrt Worker for the Bumtwo(Kl and Llclffield area. We also invested In our core team In the area5 of Finance and CommunKations and later irh the year Fundraising and Customer Relationshlp Management. The total headcount aveTaged at 40 heads across the year, an increase from 35 heads in the prlor year. There has been the folh)win8 thanges In total expenditure in reont yeats. Total expendlture for 202&25 was £1.325,063, an InC￿aSe of £197,799. Total expenditure for 2023-24 was £1,127,264. an increase of £427,142. Total expenditure foT 2022-23 wa5 £7￿,122, an increase of £260.294. Total expendlture for 2021-22 was £439.828, an increase of £167.774. Total expenditure for 202(>21 was £272,054, an increase of £56.046. Total expenditure for 2019-20 Vfd5 £216,OLB. Our Reserves Fu￿1 has been maintained at £68l which covers our windlng up costs should they be required. This is reviewed every 6 mowrths to ensure it refleLts the current structurelri5k We have continued to maintain the small nwge for our ￿gIstered offi￿. 'Bl￿ett House" We continue to ensure that all other costs are managed to ensure valueftjr n￿ney. The￿ has been an Sncrease in the Tan￿ble F￿ed Assets of £20k in relation to capttaf15ed costs for the new drIve￿d¥. 8otsrne & Co, Stat￿Ory Auditors. 6 Lichfiehj Stree¢ 8urton-on-Trenl complete our annual audit in line with the Charlty Commlsslon's Audit Requirements and to ensure the accounts are completed in fine with the requirements of the Charrties Statement of Recommended Practlce and IFRS 102 accountlng standards). The Board of Trustees have and will continue to ensure that projects are in line with our Strategic Plan. Hnanclal and rlsk management obieL*￿aTrd poliaes The natlonal wage Increase has increased our employment costs this year ¥ we have managed to maintain an Inuement above thi5 for all base rate5 of pay. There has also a noticeable reductlon In charitsble donatlons whlch may be as a direct result of the on*oing cost of livng cri515. It has been Identified that some funders will no longer fijnd core staff as part of the terms of their grants and we will look to sour addiiion81 funds for thls year overthe next financlal year. Burton & Dlstrict Mind anticlpate the next M4nd Qualty Mark IMQMI round In 2025126 MQM this rigorous assessment and auditing process takes place every three yeats and covers all a5￿ctS of charitv governance and operations. Re￿nt Mind improvements to the MQM should Serve to further improve our board and organisational processes beyond its o)mpletion next year. We will continue to review and further irnprove our organisations attitude to risk man4ement. It's monitorin& and our policles and procedures to ensure we a￿ operating with the most up to date knowledge of18w and legislation to achieve optimum quallty and governance. Burton & District Mind will pursue the completion of Cyber E55entiats accreditation and rnaintain the Data Protection and Securlty toolkit and ICO registered. Page 5 Burton & Dlstrlct Mind IRe8lsthd number. 07438326) Repwtofthe Trustees forthe Year Ended 31 March 2025 SfRATEGIC REPORT Future plans Durlng the peri(￿ our contrads of work have continued to devebp to meet inC￿a51n8 communlty demands and to further support V(SE work with the NHS. Although there havè been changes in directlon and NHS prlorities Burton & Dlstritt Mlnd remaln a preferred provider to the NHS, We expert some redurtion acros5 the NHS funding landscape folk)￿nE the end of the Mental Health Transformation period, we will look wider to identfy appropriate funders to maintain our sustainabilty. From 2025126 there wlll be further government changes around em￿OyMent law, and we anticipate how this will affect Burton & District Mind as em￿0Ver$. On-going recrnttment difkuftie5 and the potentlal risk ofloss of key staff continues to be identthed flsk to our organ￿ation. Future work wlll be completed by the board along Wlth the senior m?nagement team to continue to strengthen and malntaln our Infrastrncture to mitigate 50me Klentified risks. Further development wlll fomi a vital part of ouronward workfor 2025127 strategy. srRUCTUR4 GOVERNANCE AND MANAGEMEP Governin8 document The charEty is controlled by Its governing dO(￿Ment. a deed of trnst, and tonstitutes è fimited company, Ilmited by guarantee. as defined by the Companies Act 2￿)6. As summarised in our govemlng documerrts the purpose5 of Burton & D&trltt Mlnd are. To promote the preservation of mental health. To assist in relievin8 and rehabilttstin8 per50n5 sufferingfrDm mental disorder or condltlons of emotional or mentsl dirtress requiring advice or treatment. To work in assoclatlon with Mind in accordance with th￿raimS and their objective5 Burton & District Mind are the re￿onS primary mental healih charity. In Ilne wlth our Strategy the twstees have remalned true to our purposes and vblon. The trustees of Burton and Distdtt Mind take uftimate responsibility for complian￿. The twstee board delegate5 operational managementto the Chief Offi￿r and Senior Management Team. Page 6 Burton & DistrKt Mlnd (Registtted number: 074383261 for the Year Ended 31 Marth 2025 sTrucruRE. GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees Trustees are recruited based on the annual Trustee Skills audlt rewrt and Risk Assessment report which are completed by the tnthe board. These actNIt￿S inform the board on emerging needs of the charity and skllls Bap wtthin the trustee board. Board recnjttment is addressed in severdl ways from advertbslng on our website. athiertising wlth Indeed, ￿p￿)rt Staffordshire our kKal VCSE support sewi￿. promoting trustee oppOrtUn￿leS at health events the charity attends and within our networks and partnershlps. The charity has a trustee recruitment process and applicatknn prcw whith must be o)mpleted successfully prior to an applicant becoming a d)arrty trustee. The IK)ard complete a full volunteer induclion Including training to better understand the role and responslbilities and are invited to attend the natTonal FestNal ol Trusteeship annually. Additional annual training may be added on an ad hoc basis If law and le￿latiOn require further adv1￿ and guidance. The trustee board follow an annual timetable of govemance processes to ensure that 51rurture. governance and legal status of the charity remainsfocused and strategic Annually the Injstee board oversee annual staff remuneration through a fomial trustee steerlng group. The steering group revlew the charrties prtivkties and contTrcts of work and compare equivalent charitable posts and salaries. The Trustee Steering group will prowse staff annual increases to the full trustee board for the purposes of votin& REFERENCE AND ADr¥11N1￿RATlVE tErAILS Reglstered Company number 07438326 (England and Wales) RegSstered Charity number 114Ck192 Reglstered office 67 Branston Road Burton on Trent Staffordshire DE14 3BY Trustees Ms S Adey-Rankin Retired D J Bassett Engagemerf Offlcer KJ Builth Retlred Ms C S Gethin Chief Executive M5 C D Roblnson Retlred Ms K St Clalr Retired Ms D Worley Chartered Management Accountant (resigned 6.IL241 Ms Sjay (resigned 21.7.241 Page 7 Burton & Dlslrict Mlnd (R4istered number. 074383261 ReportoftheTrustees the Year Ended 31 Marth 2025 REFERENCE AND ADMINisfRATIVE DETAILS Auditors Bourne & Co Statutory Auditors 6 Uchfleld Street BurtOll-on-Trent Staffordshire DE14 3RD srATEMENT OF TRUSTEES. RESPONSIBILrriES The Iru5tees Iwho are also the directors of Burton & District Mind for the purw)ses (rf company lawl are responsible for preparing the Rewrt of the Tll￿ees and the financial ststements in accordance with appllcable law and Unf(ed Kingdom Accounting Standards (United Kingdom Generally AC￿pted Accounting Prdtticel. Company law ￿qUIreS the trustees to p￿pa￿ financial ￿atements for each financkal year. Under that law, the tNstees have elerted to prepare the financ5al statements in &cordance with Unf(ed Kingdom Generally Accepted Accounting Practlce Iunlted Kingd¢)m Accounting Standards and appllcable lawl. Under company law the trnstees must not approve the finanoal statem&nts unless they are satisfied that they give a true and fair view of the stste of affalts OF the charttable company and of the incoming resources and application of resource5, including the income and expenditure, of the charltable company for that period. In preparlngthosefinancial statemènts, the trnstees are requlred to select suitable accounting policies and then app￿theM consistentty- observe the method5 and principles in the Charities SORP; makejudgements and estimates that are ￿asonable and prudenL stste whether applicable accounting standards have been frjllowed, sublert to any mater￿1 departures disclosed and eKplained in the financial statements: prepare the financial statements on the going concern basi5 unkn it ts inappropriate to presume that the chaiitable companywlll continue In business. The trustees are respornsible for keeping proper accounting records which disclose wlth reasonable accuracy at any tlme the financial pO5￿k}n of the tharitable o)mpany and to enab￿ them to ensure that the flnanclal statements COMP￿ with the Companles Att 2CIJ& They are also ￿SpOnSible for safeguarding the assets of the charitable company and he￿￿ for taknng reasonable steps for the prevention and detection of fraud and other iryegularities. In 50 far as the trustees are aware: there is no relevant audit information of which the charltable company's audriors are unaware,. and the trustees have taken all Ste￿ that they ought to have taken to make themselves awaie of any relevant audit informatlon and to establlsh that the auditors are aware of that information. AU0￿oR5 The auditors, Boume & Co, wlll be pro￿Sed for r￿aPFO1ntme￿t at the forthcomlng Annual General Meetlng. Page 8 rton & DisiTiCt Mlnd {Re￿$t￿ed number:07438326) Rewt ofthe Tntstees for the Year Ended 31 March 2025 Report of th@ Iwstees, in ompany dlrectors. on..... ......... . ting a st tegic report, approved by order of the board of trustee5, a5 the °f7.1. z.e........... and S￿￿ed on the board's behalf by., KJ Builth- Trustee Page 9 Rep¢wt olthe Independent Audltoys to the Members of brton & Dlstrltt Mlnd Opinlon We have audited the financial statements of Burton & Distrkt Mind Ithe 'charltable cornpany'l for the year ended 31 March 2025 which comprse the Ststement of Financlal Artivities, the Balan￿ Sheet, the Cash Flow Statement and notes to the financkgl statements, induding a summary of sEntficant accounting policies. The financial rewrting framework that has been applied in thelr p￿par7t1on is applicable law and Unlted Kingdom Accountingstandards {United Kingdom Generalty Accepted Accounting Practlcel. In our opinion thefinancial statements- Bive a true and fair wew of the state of the charttable companvs affairs as at 31 March 2025 and of its incornlng resources and appllcation of resources, induding its income and expenditure, for the year then ended; have been properly prepared In accordance wlth Unrted fingdom Generalty Accepted Accounting practi￿,. and have been prepar￿ in accordan￿ wlth the requirements ofthe Cornpan￿ Art 2CK6. Basls frjr oplnlon We conducted our audit in accordance with International Stsntsrds on Auditing IUKI IISAS IUKI} and applicable law. Our responslbllities under those standards are fvrther described in the Audltors, responsibilities for the audit of the financial statements seLtton of our ￿ port. We are independent of the charitable company in accordan￿ wtth the ethlcal requirements that are relevant to our audlt of the financial statements In the UK, including the FRCS Ethical Stsndard, and we have fulfilled our other ethlcal responsibilities in accordance wlth these requlrements. We bèfieve that the audit evidence we have obtsined Is sufFKient and appropriate to provide a bas￿ for ouropinion. Conclusions relatingto golng COn￿M In aud￿iDg the financial statements. we have concluded that the trustees. use of the going Con￿rn ba515 of accounting In the preparation of theffinancial sLitemerrts is appropriate. Based on the work we have performed, we have not Identlf*d any mater*1 uncertalnttes relating to events or conditlons that, indlvldually or collectNely, may cast signtho3nt doubt on the tharitable company's abllity t¢ continue as a 60ing concern for a peri(xl of at l&ist twelve months frnm when the financial ststements are authorised for issue. Our responsibilities and the respons1bl1ttk￿ of the trustees with restxt to goin8 COn￿M are described in the relevant sections of thts ￿pOrt. Other Information The trustees are responsible for the other inforniation. The other infom)atlon compriqes the information Included in the Annual ReporL other than the financial statements and our Rew)rt of the Inde￿ndent Audltors thereon. Our opinion on the financial statements does not cover the other inforniation and, except to the extent otherwise explfjcttly stated in our rewt, we do not express any fomi of assurance conclusion thereon. In connection wlth our audit of the financral statements, our responsibility 15 to read the other information and. In doing so, conslder whether the (rther infomiatK)n is materially inconsistent with the flnancial Statements or our knowledge obtsined In the audit or otherwise appear5 to ￿ materlally mi55tated. If we Kientlfy such rnaterial inconsistencies or apparent material misstatements, we are required to determine whether this give5 rise to a material misstatement the financial statements themselves. If, based on the work we have performed, we conclude that there 15 a material misststement of thSs other Information, we are required to reportthat fact. We have nothin8 to ￿port in thls regard. Pase 10 Report of the IrKlependert Audltots to the Members ol Burton & District Mind Opinion5 on other mattets pre5crlbed by the Cunpanles Att 21N)6 In our opinion, based on the work undertaken in the course ofthe audlt.. the Inforniation given In the Rewrt of the Trustees for the finandal year for whlch the financlal statements are p￿pared is consistent with the financlal ststements. and the Report of the Trustees has been prepared in accordan￿ with appllcable legal requirernents. Matters on whlch we are rÈqulred to rep(rt by exception In the light of the thowledge and understsnding of the charrtsble company and its environment obtained In the course of the audit, we have not identified material mi55tatsments in the Report of the Trustees. We have nothing to report in respert of the follo￿n8 matter5 where the Companies Act 2￿6 requlres us to report to you if, in our opinion: adequate accounting records have not been kept or thms adeqLfate for our audit have not been reeelved from branches not visite(I by us,. or the financlal statements are not in agreement wlth the accourrting records and retums; or certain disclosures of tru5tees' remuneration specrFbed by law are not made,. or we have not re￿Ned all the infomiation and explanatlons we requirefor our audtt. Responslbllltles of trustees As explained more fully in the Statement of Trustees, ResponsibilitEs, the trustees (who are also the director5 of the charitable company for the purposes of company law} are reswnslble for the preparation of the financial statements and for being satisfied that they give a tnse and fair view, and for such internal control as the trustees detem)ine is ne￿SSary to enable the prepardtion of financial statsments that are free frum material misstatemenL whether due to fraud or error. In preparing the financial statements, the trustees are responslble for assesslng the charitable company's ability to continue a5 a going concem. disdosin& a5 applicable, matter5 related to golng con￿rn and using the going concern basls of accounting unless the trustees eriher intend to liquidate the charitable companv orto cease operations, or have no realistK altemative L￿t to do so. Pa8e 11 Report ofthe IndeperKlent Auditors to the Members of Burton & Distritt Mind Our responslbllltles forthe audlt of the finandal statements r objectwes are to obtain reasonable assur4n￿ about whether the financial statements as a whole are free from materlal mlsststement, whether due to fraud or etTor, and to issue a Report of the Independent Audltors that include5 our opinlon. Reasonable ￿Surance is a hÈh level of assurance, but is not guarantee that an audit conducted in ￿Cordan￿ wtth ISA5 IUKI will always detect a materlal mtsstatement when rt exists. Mlsstatements can arise from fraud or e￿or and are considered materlal rf, irbdividually or in the aggregate, they could reasonably be experted to influence the economic deasions of Ltsers taken on the basls of these finanaal statements. The extent to whlch our Pr￿￿UTeS are capable of detecting irregularities, includin8 fraud Ls detaile(I below: - DIscu55ions and correspondence with management. including known orsusr*ded Instan￿ of non-compliance with laws and regulations and fraud - Reviewing nomlnal ledger transacrlons with particular emphasis onioumal entries posted by management - Being alert throughout ourworkfor anything considered unusual by wrtue of size or nature. Because of the inherent limrtations of an audtt. there ts a rtsk that we wlll not detect all irregularitie5, includlng those leading to a material m￿tateMent in the financial Statements or nonS of £60,(KM Page 21 o)ntinued... Notssto the Flnandal Ststemeiits.tontinued fortheyear El￿e￿ 31 Marth 2025 COMPARATI1￿s FOR THE STATEMEMf OF FINANCIALAcmiiTIES Unrestricted fun(Ls Restrlcted fund Total funds INCOME AND ENDOWMENTS FROM Donatrons and legacies 8L236 9,850 91.086 Charitable attivities Charitable adNiti 210,4EI) L112,444 1322,Wl Othertradlng actNlties Investment income 5.265 4.122 5,265 4,122 Totsl 301,083 1,122,294 IA23,377 EXPENDITURE ON Charftsble artlvities arltable aCtIv￿leS 306,￿1 821,133 1,127,264 NET INCOMEIIEXPENDITUREI Transfers between funds 15,0481 114,544 301,161 1114,544) 296,113 Net movement in fvnds 109,496 186,617 296.113 RECONCIUATION OF FUNDS Totsl funds brought forwaTd 245.934 234,171 480.105 TOTAL FUNDS CPMED FORWARD 355.430 420,788 776,218 Page 22 contlnued... Burton & Dlstrlct MINI Notes to the finan(ial Ststements. contlnued fw the Year ErKled 31 Marth 2025 TANGIBLE FIXED ASSErs Flxtures and ffttings Freehobj property Tota co At l April 2024 Addltions 123,444 20,150 5974 125,418 20,150 At 31 March 2025 143,594 L974 145,568 DEPRECIATION At l April 2024 Charge for year 106 279 106 279 At 31 March 2025 385 385 NEf BOOK VALUE At 31 March 2025 143.594 1,589 145,183 At31 March 2024 1,868 125,312 DEBTORS: AMOUNTS FAWNG DUE WITHIN ONE YEAR 31.3.25 31.3.24 Prepaymènts and accTued wicome 133.836 68,467 15. CREDrroRS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.3.25 31.3.24 Bank loans and overdrafts (see note 171 Trade ueditors 3,067 55,101 2,855 51,737 58,168 54,592 Page 23 continued... BLWton & District MlrNI Note5 to the Finandaj Statements. continued for theyear Ended 31 Marth 2025 CREDITORS: *J¢￿UNT5 FALUNG DUE A￿R MORE ThAN ONE YEAR 31.3.25 31.3.24 Bank103ns Isee note 171 70,408 73,687 17. LOANS An anatysls ofthe maturTtyof bans i$￿en ￿lOw. 31.3.25 31.3.24 Amounts falling due wlthin one yearon demand: Bank loans 3,067 2,855 Amounts falling between one and two years: Bank loans- 1-2 years 3,067 2,855 Amounts falling due between ts¥o and fve year5: Bank loans- 2-5 years 9,200 8,565 Amounts falling due in more than fve years: Repayable by in5talments: Bank loans more 5 yr by instal 58,141 62,267 LEA51NG AGREEMENTS Minimum lease pa￿ntS under nOn