Charity Registration Number: 1143842
Company Registration Number: 04382420 (England and Wales)
SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
CONTENTS
Page
Legal and administrative information
Trustees, Report
3to8
Independent examiners report
Statement of financial activities
10
Balance sheet
Consolidated cash flow statement
12
Notes to the consolidated cash flow slatement
13
Notes to the financial statements
14to23
LEGAL AND ADMINSTRATIVE INFORMATION

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
Trustoes
D Lane (Chair of Trustees)
M Dunsford
G Sima
A Reid
L Killeen
Company Secretary
R Goodwin
Reglstered Office
Spiffire House
Castle Vale Community Campus
10 High Streel
Castle Vale
Birmingham
B35 7PR
Charity number: 1143842
Company number: 04382420 {regislered in England and Wales)
Independent Examiner
Andy Hopkins
BVSC Accountancy Services
Latham House
33-34 Paradise Street
Birmingham
B12AJ

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS REPORT)
YEAR ENDED 31 MARCH 2024
The Trustees. who are also directors of the charity for the purposes of the Companies Act 2006,
present their report and unaudited financial statements of the charity for the year ending 31 March
2024.
Trustees
The Trustees, who are also the directors for the purposes of company law, and who served during the
year and up io the date of signature of the unaudited financial statements were..
D Lane (Chair of Trustees)
M Dunsford
G Sima
A Reid
L Killeen
None of the directors has any beneficial interest in the company. All the Trustees are members of the
company and guarantee to contribute £1 in the event of winding up.
Governlng document
The company is controlled by ils governing document, a deed of Trust, and constitutes a limited
company, limit by guarantee as defined under the Companies Act 20026.
Organisational structure
The Charity is governed by ils Trustees supported by a secretary.
Rlsk management
The Trustees have a duty to identify and review the risk5 to which the charity is exposed and to
ensure appropriate controls are in place to provide reasonable assurance against fraud and 8rror.
Objectives and activities
Achievements and performance
The last 12 months have been about resilience at Spitfire Services,. the impact of the Cosl-of-living
Crisis was present for the whole year, so we continued to deliver an emergency response. 11 was
delivered in a very different way lo the changing needs developing in the community, which plunged
many people into a different type of crisis. Additionally, we have continued to improve our services and
our reach lo the most vulnerable people.

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS REPORT)
YEAR ENDED 31 MARCH 2024
The Cost-of-living Crisis and the spike in utility costs, was not only felt by the comfflunities we worked
with, but also the organisation itself, with significant pressure being pul on Castle Pool as the energy
cost more Ihan doubled. By and large we were successful in developing services which supported the
resilience of communities during the Cost of living Crisis and kept to our plans of ensuring financial
resilience. All of this would not have been possible without the commitment, determination and hard
work of our dedicated employees and volunteers supported by the trustees. who overlhe last f8w years
have gone over and above to do what matters most, putting people first.
Whilst we were the first organisation in Birmingham to run a Communlty Llbrary on behalf of
Birmingham City Council and it is good to be able lo note here that we have also transformed the facility
into more than a library it 15 now a Warm Space, which is central to our response to the cost of living
crisis.
Reaching New Communities
In addition to the work, we do in Castle Vale we are now a city-wide organisalion working in communities
including..
Shard End
Kingslanding
Stockland Green
Erdington
Falcon Lodge
Ward End and Washwood Heath
Money Advlce Servlces
Our advice services provide a lifeline to the most excluded communities who, for many reasons, simply
do not have ready access to these services, the cost-of-living Crisis has continued to magnify these
issues and the challenges many families have faced in the last 12 months.
Supportlng People In Crisis
Through our Crisis Fund, we can help change lives and contribute to remove the real barriers that
people face daily,. barriers arise for many reasons and some lead to families living in poverty. Through
contact with us over a crisis we are often able to stage early interventions and referrals to deal with
other concerns the client may have. The communities in which we work experience multi deprivation.,
we aim to do our best to address the often-complex issues this presents. We strive to help families to
become resourceful, strong, and sustainable.
All the work thal we do would not be possible without the Board of Trustees (all volunteer members)
and the Senior Management Team al Spitfire Services, who work tirelessly to make a difference,
change lives and transform communities.
TRUSTEES REPORT {INCLUDING DIRECTORS REPORT)
YEAR ENDED 31 MARCH 2024

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
Communit Services
cle and Castle Pool
Upcycle
In the past nine years Upcycle Birmingham CIC has become a firm fixture in Castle Vale- now
accepting 200 tonnes of stock each year and selling quality items to hundreds of households. The
more central location of its new showroom at Sl Gerard's Church Centre is enabling us to reach more
people.
The central location of the Church Centre and the utilities already onsite crealed the perfect
opportunity for us to expand our growing family of enterprises even further. The Meeting Place Café
goes from strength to strength, creating jobs and training opportunities in hospitality. The last 12
months has seen us strengthen the staff team al the café and open for additional to engage with more
residents.
Castle Pool
Inaugurated by the latè Queen Elizabeth11 in November 1981, Castle Pool has been a health and
leisure haven for people living in or near Castle Vale for 40 years - used regularly by residents,
schools, and swimming clubs. Previously run by Birmingham City Council, Castle Pool was operating
at a phenomenal annual loss of £250,000. Following the asset transfer in 2014, the the Cosl-of-Living
Crisis has had a adverse impact on the pool due to the hike of energy prices we have doubled down
our efforts to ensure ils long term sustainability.
Our core areas of Services and Delivery
The overarching vision for the whole organisalion 15 that we develop a family of sustainable
enterprises alongside our charitable activity that transforms lives and removes longstanding barriers
and stigmatisms many people face.
ADVICE
ENTERPRISE
COMMUNITIES
Our Vision is:
To contribute to the reduction in social exclusion in Castle Vale and the wider community.
To aclively promote volunteering and citizenship among all groups
To actively promote sustainable development within groups and organisations
To represent residents wlhin our local communities on a wide range of issues and to
advocate on their behalf
To encourage self-advocacy among groups and individuals
To actively encourage and support the development of new and existing community groups
To support a broad range of issues that protects people's basic human rights
To encourage strength and resilience among the communities in which we work
TRUSTEES REPORT (INCLUDING DIRECTORS REPORT)
YEAR ENDED 31 MARCH 2024

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
The vision and values of Upcycle Birmingham CIC identified by key stakeholders include:
To be elhical and honest
To be socially responsible
To provide reinvestment of surplus income into Castle Vale
To be customer focused
To build the ski115 and capacity of volunteers
To provide affordable goods giving buyers value for money
To educale and empower local people to make belter financial choices
To provide a choice of quality good5
To promote a positive change in local attitudes and behaviours
To provide a reliable service
Achievements - Durlng the last 12 months we have.. .
Helped 10,000 people who were in
financial crisis
Given 486 people In depth casework
support
Released £2, 500 Income Into communltles
Dellvered 8000 food parcels
Supported 400 families to start new
homes
rocoveiy
Supported 400 people In crlsis
3500 adults accessed Castle Pool
TRUSTEES REPORT (INCLUDING DIRECTORS REPORT)
YEAR ENDED 31 MARCH 2024
Volunteering at the Heart our Work.
Crucial lo our Cost-of-Living response, has been building resilience in people, and volunteering sits at
the heart of this. Spitfire Services currently supports more than 50 volunteers across the organisation.

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
Additionally, we have worked with several new groups and organisations and have provided other
support, including putting in place their volunteer policies, safeguarding protocols and offer a local hub
for coordinating DBS checks for volunteers and local social enterprises.
Financial review
Our Board of Trustees and Senior Management Team meet regularly to review all finances both at
the Boards of our Social Enterprises and the main Spitfire SeNices Board. Detailed accounts are
presented to the main Spitfire Board for scrutiny and to ensure we are on target to achieve the
budgets set each year. We study Irends and plan each financial year, accordingly, depending on the
climate we find ourselves in. Moving into the new financial year the ongoing impact of the Cost-of-
Living Crisis cannot be underestimated. We will seek to obtain any government financial help
available to us and work with our funders so that we can continue lo deliver our services and develop
new ones in the most cost-effective way we can.
Prlncipal funding sources
The organisation has three core sources of funding as follows..
Enterprise Activity - this comprises of income from both Upcycle Birmingham CIC and Castle Pool
Community Partnership
Funding Contracts- This is made up of secured contracls to deliver specific seNices including Pioneer
Group lo deliver Money Advice to their tenants and the LEAS Birmingham City Council Contract to
deliver Debt & Benefit Advice.
Grants and Twst funds from the National Lottery Reaching Communities and several trust funds who
have generously supported us this year. These include the Roughley Trust, the Cole Trust, the
Sainlbury Trust and the 291h ol May 1964 Trust lo name a few. Their generous support has enabled us
lo stage interventions that have supported many families in crisis.
Resgrves pollcy
The Trustees consider that, in the sectors current uncertain economic climate, Spitfir8 Services
should continue to operate financial diligence and work towards building up an unrestricted reserve of
monies. To this end we aim is to work towards a target of 3 months operating costs as unrestricted
reseNes.

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS REPORT)
YEAR ENDED 31 MARCH 2024
Statement of Trustees responsibilities
The Trustees (who are also directors for the purposes of company law) are responsible for preparing
the Report of the Trustees and the financial statements in accordance with applicable law and the
United Kingdom Generally Accepted Accounting Practice.
Company law requires the Trustees to prepare financial statements for each financial year which give
a true and fair view of the state of affairs of the charitable company and of the incoming resources
and application of resources. This includes the income and expenditure, of the charitable company
for that period. In preparing those financial stalemenls, the trustees are required to..
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charity SORP.
make judgements and eslimales that are reasonable and prudent.
stale whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial slatemenls.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charitable company will continue in business.
The Trustees are responsible for keeping proper accounling records which disclose with reasonable
accuracy at any time the financial position of the charitable company and to enable them to ensure
that the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The Trustee's Report was approved by the Board of Trustees and signed on its behalf by..
Lane
Chair of Trustees
November 2024

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
INDEPENDENT EXAMINERS REPORT
TO THE TRUSTEES OF SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
I report to the trustees on my examination of the consolidated financial slatements of Spitfire Advice
and Support Services Limited for the year ending 31 March 2024.
Responsibilities and basls of report
As the trustees of the charity land also its directors for the purposes of company lawl you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to bo audited
under Part 16 of the 2006 Act and are eligible for an independent examination. I report in respect of
the examination of the charity's financial statements carried out under section 144 of the Charities Act
2011 (the 2011 Act). In Carrying out my examination I have followed all the applicable Directions
given by the Charity Commission under section 14515)(bl of the 2011Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause lo believe that in any material respect.,
accounting records were not kept in respect of the charity as required by section 386 of the 2006
Act: or
the financial statements do not accord with those records. or
the financial statements do not comply with the accounting requirements of section 396 of the
2006 Act other than any requirement that the accounts give a true and fair view which is not a
matter considered as part of an Independent examination., or
the financial statements have not been prepared in accordance with the methods and principles of
the Slalement of Recommended Practice for accounting and reporting by charities applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland {FRS 102>.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
financial statements to be reached.
Iicf
Jasbir Rai ACMA
B VSC Accountancy Services
Latham House
33-34 Paradise Street
Birmingham

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
BI 2Ai
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE
ACCOUNT)
YEAR ENDED 31 MARCH 2024
Rèstrlcte
Not
Unrestricte
d funds
funds
Total
Total
2024
2024
2024
2023
Income from.
Donations and legacies
Charitable activities
Other trading income
471,088
34,984
269,001
111,383
582,471
34,984
269,001
484,141
33,074
268,875
Total Income
775,074
111,383
886 457
786 089
enditure on.
Charitable activities
Other
Corporation tax
789,033
111,383
900,416
777,559
286
694
804
804
Total resources expended
789,837
111383
901220
778 539
Net Incomel{expenditure)
for the yearlNet movement
in funds
114,7641
(14,764)
7,550
Openlng fund balances
160,388
160,388
152,838
Closln
fund balances
145,624
145,624
160,388
The statement of financial activities also complies with Ihe requirements for an income and
expenditure account under the Companies Act 2006.
io

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
BALANCE SHEETS
AS AT 31 MARCH 2024
Not
Group
2024
Group
2023
Charlty
2024
Charity
2023
Flxed assets
Tangible assels
Investments
10
10,292
14,877
7.353
9,719
10,292
14,877
7,357
9,723
Current assets
Debtors
Cash at bank and in hand
13
74,652
230,040
304,692
63,808
156,332
220,140
67.171
180,491
247,662
42,371
123,059
165,429
Credltors: amounts falllng
due wlth one year
14
(150,19
8)
155,762
(95,406
(25,058
Net current assets
154,495
164,378
152,256
140,371
Total assets less current
Ilabilities
164,787
179,255
159,613
150,094
Credltors: amounts falling
due after more than one year
15
(19,162
118,866
Net (Ilabilities)lassets
145,624
160,388
159,613
150,094
Incoma funds
Restricted funds
Unrestricted funds
16
145,624
160,388
159,613
150,094
145,624
160,388
159,613
150,094
For the year ending 31 March 2024 the company was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies. No members have required the company
to obtain an audit of the financial slalements for the year ending 31 March 2024 in accordance with
section 476 of the Companies Act 2006.
li

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
The trustees acknowledge their responsibilities for complying of the Acl with ￿Spect to accounling
records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies, subject lo the small companies, regime.
The financial statements were approved by the Board of Trustees on 22nd November 2024, and
signed on behalf of the board by..
D Lane
Chair of Trustees
12

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
CONSOLIDATED CASH FLOW STATEMENT
YEAR ENDED 31 MARCH 2024
Note
2024
2023
Cash flow from operating activitles
Net cash provlded by (used in) operating
activities
79,643
583
Cash flow from Investing a¢tlvltles
Purchase of tangible fixed assets
Proceeds from sale of tangible fixed assets
(5,344}
(7,4091
Net cash used In Investing activities
Cash flow from flnanclng activities
Proceeds from new loans
Loan repayments
Interest paid
(24,147}
{1,1001
(5901
Net cash provided byl(used In) financlng
activltles
590
Change In cash and cash equlvalents durlng
the year
{73,7081
132.0731
Cash and cash equlvalents at start of year
156,332
188.405
Cash and cash equivalents at end of year
230,040
156,332
13

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE CONSOLIDATED CASHFLOW STATEMENT
YEAR ENDED 31 MARCH 2024
1. Reconclliatlon of net Incomel(expenditure) to net cash flow from operating activlties
2024
2023
Net incomel{expenditurel for the year
Adjustments for:
Depreciation
Profit on sale on tangible fixed assets
Corporation lax
Interest paid
Decreaselllncrease) in debtors
Increasel(Decreasel in creditors
{14,764)
7,550
9,929
12,188
804
590
(10,844)
93,928
694
1,100
(15,939)
15,0101
Net cash provlded by lused In) operatlng
activities
583
2. Analysls of cash and cash equlvalents
2024
2023
Cash in hand
Notice deposits (less than 3 months)
Overdrafts included in bank loans and overdrafts
falling due within one year
230.040
156,332
Total cash and cash equlvalents
230,040
156,332
14

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
1. Accounting Policies
Accounting convention
The accounts have been prepared in accordance with the Companies Act 2006 and 'Accounting
and Reporting by Charities.. Statement of Recommended Practice ISORP) applicable in the UK
and Republic of Ireland {FRS 1021" (as amended for accounting periods commencing from 1
January 2016). The charity is a "Public Benefit Entity as defined by FRS 102.
These financial statements consolidale the results of the charitable company, its trading
subsidiary, Upcycle Birmingham CIC and a connected charity, Castle Pool Community
Partnership, on a line-by-line basis. Transactions and balances belmeen the charitsble company
and its subsidiaries have been eliminated from the consolidated financial stalemenls. Balances
between the charitable company and ils two subsidiaries are shown in the noles to the charity's
balance sheet. A separate statement of financial aclivilies, or Income and Expenditure account,
for the charitable company itself is not presented because the charitable company has taken
advantage of the exempiions afforded by Section 408 of the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the charity.
The financial statements have been prepared under the historical cosl convention. The principal
accounting policies adopted are s8t out below.
Golng concern
At the lime of approving the financial slalements, the trustees have a reasonable expectation that
the charity has adequate resources to continue in operational existence for the foreseeable future.
Thus, the trustees continue to adopt the going concem basis of accounting in preparing the
financial statements.
Charltable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their
charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject lo specific conditions by donors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial slatemenls.
Incoming resources
These are included in the Statement of Financial Activities {SOFA} when..
The charity becomes legally entitled to the resources after any performance conditions
have been met,.
The trustees are virtually certain that they will receive the resourc8s,' and
The monetary value can be measured with sufficient reliability.
Cash donations are recognised on receipt. Other donations are recognised once the charity ha5
been notified of the donation unless performance conditions require deferral of the amount.
15

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
1. Accountlng Policles (continued)
Charitable income includes sponsorship of the annual conference and contributions towards the
charity's objectives.
Resources expended.
Charitable activities include all costs relating lo the conference, newsletter5, and general
administration, which support the charitable purpose.
Grants offered subject lo conditions, which have not been met at the year-end date are noted as a
commitment, but not accrued as expenditure.
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs relaled to the category. Where costs cannot be directly attributed to particular
headings that have been allocated to activities on a basis consistent with the use of the
resources,
Incomlng resources wlth related expendituro
When incoming ￿sOurceS have related expenditure {as with fundraising or contract income) both
are reported gross in the SOFA.
Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured al cost or
valuation, nel of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual
values their useful lives on the following bases:
Fixtures and fillings - 4 and 5 years
Compulers- straight line over 4 years
The gain or loss arising on the disposal of an asset is delemiined as the difference between the
sale proceeds and the carrying value of the asset and is recognised in net incomellexpenditure)
for the year.
Cash and cash •quivalents
Cash and cash equivalents include cash in hand, deposits held at call with bankers, other short-
term liquid investments with original maturities of three months or less, and bank overdrafls.
Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
The charity has elected lo apply the provisions of Section 11 "Basic Financial Instruments" and
Section 12 "Other Financial Issues" of FRS 102 to all of its financial instruments.
16

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
1. Accounting Policles (contlnued)
Financial instruments are recognised in the Charity's balance sheet when the charity becomes
party to the contractual provisions of the instwment.
Financial assets and liabilities are offset. with the net amounts presented in the financial
statements, when there is a legally enforceable right to set off the recognised amounts and there
is an intention to settle on a nel basis or to realise the assets and settle the liability
simultaneously.
Baslc financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured
al transaction price, including transaction costs and are subsequently carried al amortised cost
using the effective interest method unless the arrangement conslilutes a financing transaction.
where the transaction is measured at the present value of the future receipts discounted al a
market value of interest. Financial assets classified as receivable within one year are not
amortised.
Baslc financlal Ilabllltias
Basic financial liabilities, including creditor5 and bank loans are initially recognised at transaction
price unless the arrangement constitutes a financing transaction, where the debt instrument is
measured al the present value of the future payments discounted at a market rate of interest.
Financial liabilities classified as payable within one year are not amortised.
De-recognltlon of flnanclal Ilabllltles
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
Pensions
The charity operates a defined conlribution pension scheme, and the pension charge represents
the amounts payable by the Gharily to the fund for the year.
Hlre purchase and leaslng commitments.
Rentals paid under operating income 8re charged to the Statement of Financial Activities on a
straight-line basis over Ihe period of the lease.
2. Crltl¢al accountlng estimales and judgements
In the application of the charity's accounting policies, the trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that
are not readily apparenl from other sources. The estimates and associated assumptions are
based on historiGal experience and other factors that are considered to be relevant. Actual results
may differ from these estimates. The estimates and underlying assumptions are reviewed on an
ongoing basis. Revisions to accounting estimates are recognised in the period in which the
estimate is revised where Ihe revision affects only thal period, or in the period of the revision and
future periods where the revision affects both current and future periods.
NOTES TO THE FINANCIAL STATEMENTS
17

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
YEAR ENDED 31 MARCH 2024
3. Donations and legacles
Unrestricted Restricted
Funds
Funds
2024
2023
Donations
53,437
53,437
104,311
Access Research Fund
12,196
Access to Juslice Fund
583
583
Awards for All
9,500
BBC Children in Need
8CC Celebrating Communities
Fund
10,000
10,000
10,000
10,000
10,000
BCC Client Furniture Pack
36,306
36,306
BCC Commonwealth Games
24.000
BCC Emergency Food Aid
6,600
6.600
3,200
BCC NDSU Community Grant
6,429
6,429
2,572
BCC Pool Support Funding
57,561
57,561
BCC Wami Welcome Grant
BCC Welfare Benefit and Debt
Advice
8,000
8,000
9,766
127,500
127,500
108,750
Big Lottery
111,383
111,383
66,729
Bimiinghan City Council
3,000
Crisis Fund - Pioneer Group
12,215
12,215
19,791
ESC Lottery Fund
16,600
Heart of England
43,932
43,932
1,300
Heritage Lottery Funds
9,570
HS2 Funding
6,755
Independent Age
19,993
19.993
Money Advice - Pioneer Group
50.000
50,000
50,000
18

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
Neighbourhood Network Scheme
NNS funding for The Meeting
Place.
440
440
3,895
Power to Change
9,000
Sutton Charity Funding
25,645
25,645
UK National Agency
Witlon Lodge Community
Association
13,207
2,447
2,447
471,088
111,383
582.471
484,141
Analysis by fund
Unrestricted funds
Restricted funds
471,088
111,383
417.412
66,729
582,471
484,141
19

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS053
YEAR ENDED 31 MARCH 2023
4. Income from charitable activities
2024
2023
Room hire
Other fees
28,799
6.185
25,217
7.856
Tolal for the year
34,984
33,074
Analysls by fund
Unrestricted funds
Restricted funds
34,984
33.074
34,984
33,074
5. Othèr Income
2024
2023
Fundraising events
Fees
1,979
266,896
269,001
Total for the year
Analysls by fund
Unrestricted funds
Restricted funds
269,001
268,875
269,001
268,875
269,001
268,875
6. Expenditure on charitable activltles
2024
2023
Direct costs
Support costs
895,918
4,498
769,865
7.694
900,416
777,55g
Analysls by fund
Unrestricted funds
Restricted funds
789,033
111,383
710,830
66,729
900.416
777,559
20

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
7. Support costs
Management
Flnance
Support
Total
Total
2024
2024
2024
2024
2023
Charitable aclivities
322
1,477
2,700
4,498
7,694
8. Trustees
2024
2023
Trustee's salaries
Trustees, Social security costs
All Trustees hold voluntary positions and are not paid a salary in their capacily as a Trustee.
None of the trustees (or any persons connected with them) received any expenses from the
charity during the year (2023 - £nil}.
g. Employeas
2024
2023
Wages and salaries
Social security costs
Other pensions costs
Redundancy Costs
457,487
22,315
9,824
441,312
24,775
9,236
7,542
489,626
482,864
The average number of employees during the year was 20 {2023- 23). No employee received
emoluments in excess of £60,000.
21

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
10. Tangible fixed assets
Group
Fixtures
and
fittings
Motor
vehicles
Computer
equipment
Total
Cost
At 1 April 2023
Additions
Disposals
At 31 March 2024
54.76g
544
22,673
77.442
5,344
4.800
55,313
4,800
22,673
82,786
Depreclatlon
and impalrment
At 1 April 2023
Charge for the
year
Disposals
At 31 March 2024
48,587
3.056
13,978
5,673
62,566
9,929
1,200
51,643
1,200
19.651
72,494
Carrylng
amount
At 31 March 2024
3,670
3,600
3,022
10,292
At 31 March 2023
6,182
8,695
14,877
22

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
Charity
Fixtures
and
fittings
Motor
vehicles
Computer
equipment
Total
Cost
At 1 April 2023
Additions
Disposals
At 31 March 2024
15,499
64
22,673
38,172
4,864
4,800
15,563
4,800
22,673
43,036
Depreciation
and impairment
At 1 April 2023
Charge for the
year
Disposals
At 31 March 2024
14,475
357
13,978
5,673
28,454
7,230
1,200
14,832
1,200
19,651
35,683
Carrying
amount
At 31 March 2024
731
3,600
3,022
7,353
At 31 March 2023
1,025
8,695
9,719
23

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
12. Investments - charity only
2024
2023
Investment In subsldiary undertakings
Cost and carrying value
The charity is the beneficial owner of the entire issued share capital of Upcycle Birmingham CIC.
a company registered in England and Wales.
13. Flnancial instruments
Group
2024
Group
2023
Charlty
2024
Charlty
2023
Carrylng amount of flnanclal
assets
Debt instruments measured at
amortised cost
Carrylng value of financial
Ilabllitles
Measured on amortised costs
14. Debtors
Group
2024
Group
2023
Charlty
2024
Charity
2023
Amounts falling due wlthln one
year
Trade debtors
Amounts due from group
undertakings
Prepayments and accwed income
70,645
59.964
52,185
37,340
2.000
12,000
2,986
4,007
3.844
3,031
74,652
63,808
67,171
42,371
24

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEfvIENTS
YEAR ENDED 31 MARCH 2024
15. Creditors: amounts falling due within one year
Group
2024
Group
2023
Charity
2024
Charity
2023
Bounce Back loan
Trade Creditors
Social security and other taxes
Pensions
Corporation tax
Other creditors
Accruals and deferred income
4,467
39,897
7,557
178
804
1,649
95,645
4,467
20,285
7,093
1,169
694
11,041
7,160
59
3,009
6,733
1,021
1,649
75.498
22,064
14,296
150,198
55,762
95,406
25,058
16. Creditors.. amounts falllng due after more than one year
Group
2024
Group
2023
Charlty
2024
Charlty
2023
CAF Investment Fund
Bounce Back loan
19,162
18,866
19,162
18,866
25

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
17. Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended
balances of donalions and grants held on trust for specific purposes..
Group
Movement
in funds
Balance at
1April 2023
Incomlng
resources
Resource
Balan¢
eat31
March
2024
expended
Big Lottery- Covid 19
111,383
111,383
111,383
111,383
Charlty
Movement
In funds
Balance at
1Aprll 2023
Incomlng
resources
Resourco
Balanc
at31
March
2024
oxpended
Big Lottery- Covid 19
111,383
111,383
111,383
111,383
18. Analysis of net assets between funds
Fund balance5 at 31 March 2024 and 31 March 2023 are represented by current assetsl
(liabilities}.
19. Related party transactlon
There were no disclosable related party transactions during the year (2023- none).
26