Charity Registration Number: 1143842
Company Registration Number.. 04382420 (England and Wales)
SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
CONTENTS
Page
Legal and administrative information
Trustees, Report
3to6
Auditor's report
sialement of financial activities
10
Balance sheet
11
Consolidated cash flow statement
12
Notes to the consolidated cash flow statement
13
Notes to the financial statements
14to24

SPII"FIRE ADVICE AND SUPPORT SERVICES LI[￿lTED
LEGAL AND ADMINSTRATIVE INFORMATION
Trustees
D Lane (Chair of Trustees)
M DLJnsford
G Sima
A Reid
L Killeen
Company Secretary
R Goodwin
Registered Office
Spitfire House
Castle Vale Community Campus
10 High Street
Castle Vale
Birmingham
B35 7PR
Charity number.. 1143842
Company number: 04382420 (registered in England and Wales)
Auditors
Locke Williams Associates LLP
Chartered Accountants
Registered Auditors
Studio 2
50-54 Sl Pauls Square
Birmingham
Wesl Midlands
B3 1QS

SPITFIRE ADVICE AND SUPPORI SERVICES LI[￿1"[ED
TRUSTEES REPORT (INCLUDING DIRECTORS REPORT)
YEAR ENDED 31 MARCH 2025
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present
their report and unaudiled financial slalemenls of the charity for the year ending 31 March 2025.
The Trustees
The Trustees, who served during the year and up to the dale of approval of this report, 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.
Governing document
The Charity is controlled by its governing document, a deed of Trust, and constitutes a limited company,
limit by guarantee as defined under the Companies Act 2006.
Organisational structuro
The charity is governed by ils Board of Trustees, supported by a Secretary and the Senior Management
Team. The Trustees meet regularly lo set the strategic direction, oversee performance, and ensure
compliance with statutory and regulatory requirements.
' Risk management
The Trustees have a duly lo identify and review the risks to which the charity is exposed and lo ensure
appropriate controls are in place to provide reasonable assurance against fraud, error, and
mismanagement. Risks are reviewed regularly by the Board, and a risk register is maintained and updated
as necessary.
Objectives and activities
Spitfire Services exists lo reduce social exclusion, promote resilience, and strengthen communities in
Castle Vale and across Birmingham. Our objectives are..
To contribute to the reduction in social exclusion in Castle Vale and the wider community.
To actively promote volunteering and citizenship among all groups.
To encourage sustainable development within community organisalions.
To represent and advocate for residents on a wide range of issues.
To support and develop community groups lo build strength, independence, and resilience.
To uphold and protect people's basic human rights.
All activities undertaken by the charity further these charitable purposes for the public benefit, in
accordance with Charity Commission guidance.

SPITFIRE ADVILE AND SUPPORI SERVICES LIMITED
Achievements and performance
The last 12 months have been about resilience al Spitfire Services,. the impact of the Cosl-of-living Crisis
was present for the whole year, so we continued to deliver an emergency response. It 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 to the most
vulnerable people.
The past year has been one of resilience and adaptation for Spitfire Services. The ongoing impact of the
Cosl-of-Living Crisis has continued to affect both the communities we support and our own operations.
Despite these challenges, the organisation has remained strong, expanding its reach and improving services
lo
ensure
those
most
need
receive
help,
hope,
and practical
support.
Rising energy costs continued lo pul significant pressure on our facilities, particularly Castle Pool, whilst
Ulilily Costs levelled out they are still higher than they were pre the Cost of Living Crisis. Nevertheless, we
remained focused on our commitment to financial and community resilience.
Our Warm Space initiative al Castle Vale Community Library has become a lifeline for local people,
offering warmth, connection, and advice in one welcoming community hub.
While Castle Vale remains al the heart of our work, Spitfire Services now delivers support across
Birmingham, including..
Shard End - Money Advice support via the library and community partners.
Kingslanding -community via partner organizalions.
Slockland Green outreach support via trusted partners.
Erdinglon- working via the Job Centre.
Falcon Lodge working in partnership with Compass Support
Ward End and Washwood Heath via the Job Cenlre.
Money Advice Services
Our Money Advice and 8enefits Support Services have continued to provide vital assistance lo families
experiencing financial hardship. Many of the people we help are among the most excluded in our city. Over
the last year, demand for support has grown by over 50 % as the cosl-of-living crisis continues to impact low-
income households.
Supporting People in Crisis
Through our Crisis Fund, we provide direct, practical support that changes lives and removes barriers for
people in poverty. Each intervention allows us to deliver early help, connect individuals with longer-term
support, and reduce the pressure on statutory services. We remain committed to helping families build
resilience, strength, and independence in the face of adversily.
Community Services
Upcycle Birmingham
Upcycle Birmingham, now in its tenth year, continues to be a fixture of the Castle Vale community. As a
wholly owned subsidiary of Spitfire Services It now diverts over 204 tonnes of furniture each year and
provides affordable, high-quality items to local households in need. Our showroom at St Gerard's Church
Centre allows us lo reach even more people, while the Meeting Place Café continues to grow-crealingjobs,
training opporlunilies, and social connection. Over the past year, we strengthened the staff team and
extended opening hours lo engage more residents.

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
Castle Pool
Castle Pool,Is a linked charity lo Spitfire Services inaugurated by the late Queen Elizabeth 11 in 1981,
continues lo be a commurTrily health and wellbeing asset. Energy price increases presented significant
challenges, but we have redoubled efforts lo improve sustainability and efficiency. Castle Pool remains a
thriving hub for residents, schools, and local swimming clubs.
Achievements in Numbers
Helped 10,200 people who were in financial crisis.
Provided 496 people with in-depth casework support.
Released £2,500,000. income into communities.
Delivered 8,160 food parcels..
Supported 408 families lo furnish their homes..
Supported 408 people in crisis.
3,570 adults accessed Castle Pool.
11 Schools access swimming lessons from Castle Pool.
Volunteering at the Heart of Our Work
Volunteers remain at the heart of our community impact. This year, 51 volunteers contributed 7344 hours of
their time and skills across our services in real terms adding £89,600 of support lo the organisalion. We also
supported several local groups to establish their own volunteer programmes, improve safeguarding, and
coordinate DBS checks.
Financial Revlew
Our Board of Trustees and Senior Management Team meet regularly lo review financial performance
across Spitfire Services and ils social enterprises. Detailed management accounts are reviewed quarterly
lo ensure we meet our budgets and remain financially sustainable.
The ongolng cosl-of-living pressures have required continued vigilance and adaptability. We continue to
work closely with funders, partners, and government agencies lo secure new funding opporlunilies and
maximise the impact of every pound spent.
Principal Funding Sources
Enterprise Activity- income generated from Upcycle Birmingham CIC and Castle
Pool Community Partnership.
Funding Contracts- including the Pioneer Group and Birmingham City Council {LEAS)
to deliver Money, Debt, and Benefits Advice.
Grants and Trusts - including the National Lollery Community Fund and charitable trusts such as
the Roughley Trust, the Cole Charitable Trust, the Saintbury Trust, their support has been
instrumental in helping us reach families in crisis and sustain vital community services.
Reserves Policy
The Trustees consider that, in the current economic climate, financial diligence remains crucial. We
continue lo work towards maintaining unreslricled reserves equivalent lo three months of operating costs.
This level is considered appropriate lo safeguard operations against unforeseen financial pressures. Al 31
March 2025, total reserves were £178,417 {2024 £145,624), of which £67,500 (2024 £nill were restricted,
leaving £110,91712024 £145,624) as unrestricted.

SPI I klRE ADVICE AND SUPPORT SERVICES LIMITED
Statement of Trustees, Responsibilities
The Trustees (who are also directors for the purposes of company law) are responsible for preparing this
report and the financial slalements in accordance with applicable law and UK Accounting Standards. In
preparing those statements, the Trustees must..
Select suitable accounting policies and apply them consistently.
Observe the methods ar)d principles of the Charity SORP (FRS 102).
Make judgements and estimates that are reasonable and prudent.
Slate whether applicable UK Accounting Standards have been followed.
Prepare the accounts on a going to be of concern unless il is inappropriate lo presume thai the
charity will continue its operations.
The Trustees are also responsible for maintaining proper accounting records and safeguarding the
charity's assets against fraud and mismanagement.
In so far as the trustees are aware..
there is no relevant audit information of which the charitable company's auditors are unaware., and
the trustees have taken all steps that they ought lo have taken to make themselves aware of any
relevant audit information and to establish that the auditors are aware of that information.
This report has been prepared in accordance with the special provisions of Parl 15 of the Companies Act
2006 relating to small companies.
Approval
This report was approved by the Board of Trustees and signed on ils behalf by..
D Lane
Chair of Trus
Dale..
es

SPITFIRE ADVICE AND SUPPORT SERVICES LI[￿lTED
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF SPITFIRE ADVICE
AND SUPPORT SERVICES LIMITED
Opinion
We have audited the financial slalemenls of Spitfire Advice and Support Services Limited (the parent
'charilable company,) and its subsidiary {Ihe 'group') for the year ended 31 March 2025 which comprise the
consolidated Slalement of Financial Activities, the consolidated and parent company Balance Sheet, the
consolidated Cash Flow Statement and notes lo the financial slalemenls, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparation is applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial slalements..
give a true and fair view of the slate of the group's and of the parent charitable company's affairs as al 31
March 2024 and of the group's incoming resources and application of resources, including ils income and
expenditure, for the year then ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
In the previous accounting period the trustees of the company took advantage of audit exemption under
s144 of the Charities Act. Therefore, the prior period financial statements were not subject lo audit.
Basls for oplnion
We conducted our audit in accordance wilh International Standards on Auditing (UK) {ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditors,
responsibilities for the audit of the financial slalemenls section of our report. We are independent of the
charitable company in accordance with the ethical requirements that are relevant lo our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained
is sufficient 2nd appropriate lo provide a basis for our opin ion.
Concluslons relating to golng concern
In auditing the financial slalemenls, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial slalements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating lo events
or conditions that, individually or collectively, may cast significant doubl on the charitable company's ability
lo continue as a going concern for a period of al least twelve months from when the financial slalemenls are
authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The Iruslees are responsible for the other information. The other information comprises the information
included in the Annual Report, other than the financial statements and our Report of the Independent Auditors
thereon.
Our opinion on the financial slalements does not cover the other information and, except to the exlenl
olhefwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

SPITFIRE ADVICE AND SUPPLJRT SERVICES LItWilTED
In connection with our audit of the financial slalements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misslaled. If we
identify such material inconsistencies or apparent material misstatements, we are required lo determine
whether this gives rise lo a material misstalemenl in the financial slalements themselves. If, based on the
work we have performed, we conclude that there is a material misslalemenl of this other information, we are
required lo report that fact. We have noth ing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Report of the Trustees for the financial year for which the financial statements
are prepared is consislenl with the financial stalemenls., and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in
the course of the audit, we have not identified material misslalements in the Report of the Trustees.
We have nothing lo report in respect of the following matters where the Companie5 Act 2006 requires us to
report lo you if, in our opinion..
adequate accounting records have not been kept or returns adequate for our audit have not been received
from branches not visited by us,. or
the financial slalements are not in agreement with the accounting records and returns., or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit., or
the trustees were not entitled to take advantage of the small companies exemption from the requirement lo
prepare a Strategic Report or in preparing the Report of the Trustees.
Responslblllties of trustees
As explained more fully in the Slalement of Trustees, Responsibilities, the trustees (who are also the directors
of the charitable company for the purposes of company law) are responsible for the preparation of the
financial statements and for being satisfied that they give a true and fair view, and for such internal control
as the trustees determine is necessary lo enable the preparation of financial statements that are free from
material misstalemenl, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's
ability lo continue as a going concern, disclosing, as applicable, matters related to going concern and using
the going concern basis of accounting unless the trustees either intend to liquidate the charitable company
or to cease operations, or have no realistic alternative bul to do so.
Our responsibilities for the audit of the financial statements
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are
free frorn material misstatement, whether due lo fraud or error, and to issue a Report of the Independent
Auditors that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee
that an audit conducted in accordance with ISAS (UK) will always delecl a material misstatement when it
exists. Misstalemenls can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on the
basis of these financial slatemenl5.

SPITFIRE ADVICk Al￿D SUPPORT SERVICES LIMITED
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, lo delecl material misslatemenls in respect of
irregularities, including fraud. The extent lo which our procedures are capable of detecting irregularities,
including fraud is detailed below..
We gained an understanding of the legal and regulatory framework applicable to the company and the
industry in which il operates, and considered the risk of acts by the company that were contrary lo applicable
laws and regulations, including fraud. We designed audit procedures lo respond to these risks, recognising
that the risk of not delecling a material misslalemenl due to fraud is higher than the risk of not detecting one
resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional
misrepresentations, or through collusion.
We focussed on laws and regulations which could give rise lo a material misstatement in the financial
slalemenls, including, bul not limited lo, the Companies Act 2006 and UK lax legislation. Our lesls included
agreeing the financial statement disclosures lo underlying supporting documentation, enquiries with
management and enquiries of third parties where appropriate.
There are inherent limitations in the audit procedures described above and, the further removed non-
compliance with laws and regulations is from the events and transactions reflected in the financial
slalemenls, the less likely we would become aware of it. We did not identify any key audit mallers relating
lo irregularities, including fraud.
As in all our audits, we also addressed the risk of management override of internal controls, including testing
journals and checking the aulhorisalion of expenditure as parl of our substantive testing, using analytical
review to identify any significant or unusual transactions and evaluating whether there was evidence of bias
by the directors that represented a risk of material misslalemenl due to fraud.
A further description of our responsibilities for the audit of the financial slalemenls is located on the Financial
Reporting Council's website al www.frc.org.uk]auditorsresponsibilities. This description forms part of our
Report of the Independent Auditors.
Use of our report
This report is made solely lo the charitable company's members, as a body, in accordance with Chapter 3
of Parl 16 of the Companies Act 2006. Our audit work has been undertaken 50 that we might stale to the
charitable company's members those mallers we are required lo slate lo them in an auditors, report and for
no other purpose. To the fullest extent permilled by law, we do not accept or assume responsibility to anyone
other than the charitable company and the charitable company's members as a body, for our audit work, for
this report, or for the opinions we have formed.
David Williams (Senior Stalulory Auditor)
for and on behalf of Locke Williams Associates LLP
Chartered Accountants
Registered Auditors
clo Blackthorn House
St Pauls Square
Birmingham
West Midlands
B31RL
Date.. 5 December 2025

SPII-FIRE ADVICE Al￿D SUPPORT SERVICES LIMITED
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND
EXPENDITURE ACCOUNT)
YEAR ENDED 31 MARCH 2025
Unrestricted
funds
Restricted
funds
Note
Total
Total
2025
2025
2025
2024
Income from.
Donations and legacies
Charitable activities
Otlier trading income
450,405
8,377
293,081
444,843
895,247
8,377
293,081
582,471
34,984
269,001
Total Income
751,863
444,843
1,196,705
886,457
Ex
enditure on.
Charitable activities
Other
Corporation tax
786,570
377,343
1,163,912
900,416
804
Total resources expended
786,570
377,343
1,163,912
901,220
Net incomel(expenditure)
for the yearlNet movement
In funds
(34,707)
67,500
32,793
{14,764}
Opening fund balances
145,624
145,624
160,388
Closin
fund balances
110,917
67,500
178,417
145,624
The statement of financial activities also complies with the requirements for an income and expenditure
account under the Companies Act 2006.
io

SPI I FIRE ADVICE AND SUPPORT SERVICES LIMITED
BALANCE SHEETS
AS AT 31 MARCH 2025
Company number: 04382420
Note
Group
2025
Group
2024
Charity
2025
Charity
2024
Fixed assets
Tangible assets
Investments
10
83,029
10,292
10,654
7,353
83,029
10,292
10,658
7,357
Current assets
Debtors
Cash at bank and in hand
13
73,298
163,343
236,641
74,652
230,040
304,692
96,192
139,017
235,209
67,171
180,491
247,662
Creditors: amounts falling
due wlth one year
14
(122,0921
{150,198)
(87,600)
(95,406)
Net current assets
114,549
154,495
147,609
152,256
Total assets less current
liabilities
197,578
164,787
158,267
159,613
Creditors: amounts falling
due after more than one year
15
(19,162)
(19,162)
Net (Ilabllltles)lassets
178,416
145,624
158,267
159,613
Income funds
Restricted funds
Unrestricted funds
16
67,500
110,917
145,624
158,267
159,613
178,417
145,624
158,267
159,613
These financial statements have been prepared in accordance with the provisions applicable lo companies,
subject to the small companies, regime.
The financial statements were approved by the Board of Trustees on
on behalf of the board by..
November 2025, and signed
D Lane
Chair of Trustees
li

SPITFIRE ADVICE AND SUPPORT SERVICES LIIVIITED
CONSOLIDATED CASH FLOW STATEMENT
YEAR ENDED 31 MARCH 2025
Note
2025
2024
Cash flow from operating activities
Net cash provided by (used in) operating
activlties
23,566
79,643
Cash flow from investing activities
Purchase of tangible fixed assets
Proceeds from sale of tangible fixed asse15
{89,673)
(5,344)
Net cash used in investing actlvities
89,673
5,344
Cash flow from financlng actlvltles
Proceeds from new loans
Loan repayments
Interest paid
(589)
{590)
Net cash provlded byl(used In) financing
activities
589
590
Change in cash and cash equlvalents during
the year
{66,696)
73,708
Cash and cash equlvalents at start of year
230,040
156,332
Cash and cash equivalents at end of year
163,343
230,040
12

SPITFIRE ADVICE AND SUPPORT SERVICES LIMI"fED
NOTES TO THE CONSOLIDATED CASHFLOW STATEMENT
YEAR ENDED 31 MARCH 2025
1. Reconciliation of net incomel(expenditure) to net cash flow from operating activities
2025
2024
Nel incomel(expenditure} for the year
Adjustments for:
Depreciation
Profil on sale on tangible fixed assets
Corporation lax
Interest paid
Decreasel(Increase) in debtors
Increasel{Decrease) in creditors
32,793
(14,764)
16,936
9,929
804
590
(10,844}
93,928
589
1,354
(28,106}
Net cash provided by {used In) operating
activitl8S
23,566
79,643
2. Analysls of cash and cash equlvalents
2025
2024
Cash in hand
Notice deposits (less than 3 months)
Overdrafts included in bank loans and overdrafts
falling due within one year
163,343
230,040
Total cash and cash equivalents
163,343
230,040
13

SPITFIRE ADVILE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
1. Accounting Policies
Accounting convention
The accounts have been prepared in accordance with the Companies Act 2006 and "Accounting and
Reporting by Charities: Slalemenl of Recommended Practice (SORP) applicable in the UK and
Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January
2019). The charity is a "Public Benefit Entity as defined by FRS 102.
These financial slalemenls consolidate the results of the charitable company, ils trading subsidiary,
Upcycle Birmingham CIC and a connected charity, Castle Pool Community Partnership, on a line-by-
line basis. Transactions and balances between the charitable company and its subsidiaries have been
eliminated from the consolidated financial slalemenls. Balances between the charitable company and
its two subsidiaries are shown in the notes lo 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 exemptions afforded by
Section 408 of the Companies Act 2006.
The financial slalements are prepared in sterling, which is the functional currency of the charity.
The financial slalements have been prepared under the historical cost convention. The principal
accounting policies adopted are sel out below.
Golng concern
Al the time of approving the financial statements, the trustees have a reasonable expectation that the
charity has adequate resources lo Continue in operational existence for the foreseeable future. Thus,
the Iruslees continue to adopt the going concern basis of accounting in preparing the financial
statements.
Charitable funds
Unreslricled funds are available for use al 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 reslricled funds are set out in the notes to the financial statements.
Incoming resources
These are included in the Slalemenl of Financial Activities {SOFA) when..
The charity becomes legally enlilled to the resources after any performance conditions have
been mel.
The trustees are virtually certain that they will receive the resources., and
The monetary value can be measured with sufficient reliability.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation unless perforrnance conditions require deferral of the amount.
14

SPl-i-riRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
1. Accounting Policies {continued)
Charitable income includes sponsorship of the annual conference and contributions towards the
charity's objectives.
Resources expended.
Charitable activities include all costs relating to the conference, newsletters, and general
administration, which support the charitable purpose.
Grants offered subject lo conditions, whlch have not been mel al 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 ¢18ssified under head ings that
aggregate all costs related to the category. Where costs cannot be directly allribuled lo particular
headings that have been allocated to activities on a basis consistent with the use of the resources.
Incomlng resources with related expenditure
When incoming resources have related expenditure (as with fundraising or contract income) both are
reported gross in the SOFA.
Tanglble flxed asséts
Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation,
nel of depreciation and any impairment losses.
Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values
their useful lives on the following bases..
Fixtures and fillings, motor and computers- 4 years
Leasehold improvements - slraighl line over 10 years
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset and is recognised in net incomel(expendilure) for the
year.
Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with bankers, other shorl-lerm
liquid investments with original malurilies of three months or less, and bank overdrafts. 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 inslrumenls.
15

SPITFIRE ADVICE AND SUPPORT SERVILES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
Accounting Policios {continued)
Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo
the conlraclual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements,
when there is a legally enforceable right lo sel off the recognised amounts and there is an intention lo
sellle on a nel basis or lo realise the assets and sellle the liability simultaneously.
Basic 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 amorlised cost using the
effective interest method unless the arrangement constilules a financing Iransaclion, where the
transaction is measured at the present value of the future receipts discounted at a market value of
Interest. Financial assets classified a5 receivable within one year are not amorlised.
Baslc financlal Ilabllltles
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price
unless the arrangement constilules a financing transaction, where the debt instrument is measured ai
the present value of the future payments discounted al a market rale of interest. Financial liabilities
classified as payable within one year are not amortised.
De.recognition of financial Ilabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
Pensions
The charity operates a defined contribution pension scheme, and the pension charge represents the
amounts payable by the charity to the fund for the year.
Hire purchase and leaslng commltments.
Rentals paid under operating income are charged to the Statement of Financial Activities on a straight-
line basis over the period of the lease.
2. Critical accounting estimates 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
apparent from other sources. The estimates and associated assumptions are based on historical
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 the revision
affects only that period, or in the period of the revision and future periods where the revision affects
both Gurrenl and future periods.
16

SPITFIRE ADVICE AND SUPPORT SERVICES LllvllTED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
3. Donations and legacies
Unrestricted Restricted
Funds
Funds
2025
2024
Donations
81,608
105,000
81.608
105,000
53,437
Access lo Justice Fund
BBC Children in Need
BCC Celebrating Communities Fund
BCC Client Furniture Pack
10,000
343,395
343,395
7,000
BCC Emergency Food Aid
BCC NDSU Community Grant
BCC Pool Support Funding
BCC Warm Welcome Grant
7,000
6,600
6,429
16,000
114,500
16,000
114,500
21,437
4,711
9,823
8,000
127,500
111,383
BCC Welfare Benefit and Debt Advice
Big Lollery
Big Lottery Community Guides
Crisis Fund Pioneer Group
Heart of England
Independent Age
Money Advice - Pioneer Group
NNS funding for 'The Meeting Place,
Sutton Charity Funding
UK Shared Prosperity Fund
Wilton Lodge Community Association
21,437
4,711
9,823
12,215
43,932
19,993
19,993
60,000
19,993
60,000
50,000
440
30,928
30,928
75,000
25,645
75,000
5,553
5,553
2,447
450,405
444,843
895,247
582,471
Analysls by fund
Unrestricted funds
Reslricled funds
450,405
444,843
471,088
111,383
895,247
582,471
17

SPITFIRE ADVICE AND SUPPORI SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
4. Income from charitable activities
2025
2024
Room hire
Other fees
6,543
1,834
28,799
6,185
Total for the year
8,377
34,984
Analysis by fund
Unrestricted funds
Reslricled funds
8,377
34,984
8,377
34,984
5. Other income
2025
2024
Client Trust Funding
Fundraising events
Fees
3,040
290,041
269,001
Total for the year
Analysls by fund
Unrestricted funds
Restricted funds
293,081
269,001
293,081
269,001
293,081
269,001
6. Expenditure on charitable actlvltles
2025
2024
Direct costs
Support costs
1,151,578
12,335
895,918
4,498
1,163,912
900,416
Analysis by fund
Unrestricted funds
Restricted funds
786,570
377,343
789,033
111,383
1,163,912
900,416
18

SPITFIRE ADVICE A[￿D SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
7. Support costs
Management
Finance
Accounta
ncy
Total
Total
2025
2025
2025
2025
2024
Charitable activities
635
2,281
9,419
12,335
4,498
Included in the above are..
2025
2024
Auditors, remuneration
5,000
8. Trustees
2025
2024
Trustee's salaries
Trustees, Social security costs
Trustees, who are carrying out operational roles for the charity, received lolal compensation of
£13,340, on the same pay scale as that paid lo other employees. No extra payments were made for
their services as Iruslees of the charity. All Trustees hold voluntary positions and are not paid a salary
in their capacity as a Trustee.
None of the Iruslees (or any persons connected with them) received any expenses from the charity
during the year (2024 - £nil).
19

SPl"ltrlRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
9. Employees
2025
2024
Wages and salaries
Social security costs
Other pensions costs
Redundancy Costs
468,310
25,378
10,515
1.040
457,487
22,315
9,824
505,243
489,626
The average number of employees during the year was 25 (2024- 20). No employee received
emoluments in excess of £60,000.
10. Tanglble flxed assets
Group
Leasehold
Improvements
Fixtures
and
fittlngs
Motor
vehlcles
Computer
equipment
Total
Cost
Al 1 April 2024
Additions
Disposals
At 31 March 2025
55,313
7,875
4,800
22,673
6,798
82,786
89,673
75,000
75,000
63,188
4,800
29,471
172,459
Depreciation and
impairment
Al 1 April 2024
Charge for the year
Disposals
At 31 March 2025
51,643
5,025
1,200
1,200
19,651
3,211
72,494
16936
7,500
7.500
56,668
2,400
22,862
89,430
Carrying amount
At 31 March 2025
67,500
6,520
2,400
6,609
83,029
Al 31 March 2024
3,670
3,600
3,022
10,292
20

SPITFIR￿ ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
10. Tangible fixed assets continued
Charity
Fixtures
and
fittings
Motor
vehicles
Computer
equipment
Total
Cost
At 1 April 2024
Additions
Disposals
Al 31 March 2025
15,563
2,355
4,800
22,673
6,138
43,036
8,493
17,918
4,800
28,811
51,529
Depreciation
and impairment
Al 1 April 2024
Charge for the
year
Disposals
At 31 March 2025
14,832
946
1,200
1,200
19,651
3,046
35,683
5,192
15,778
2,400
22,697
40,875
Carrying amount
Al 31 March 2025
2,140
2,400
6,114
10,654
At 31 March 2024
731
3,600
3,022
7,353
21

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
11. Investments - charity only
2025
2024
Investment in subsidiary 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.
12. Flnancial instruments
Group
2025
Group
2024
Charlty
2025
Charity
2024
Carrylng amount of financial
assets
Debt instruments measured at
amorlised cost
Carrying value of financial
Ilabllities
Measured on amorlised costs
13. Debtors
Group
2025
Group
2024
Charity
2025
Charity
2024
Amounts falling due within one
year
Trade debtors
Amounts due from group
undertakings
Prepayments and accrued income
68,654
70,645
50,221
52,185
42,000
3,971
12,000
2,986
4,644
4,007
73,298
74,652
96,192
67,171
22

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
14. Creditors: amounts falling due within one year
Group
2025
Group
2024
Charity
2025
Charity
2024
Bounce Back loan
Trade creditors
Social security and other taxe5
Pensions
Corporation lax
Other creditors
Accruals and deferred income
4,467
30,693
7,992
1,g08
4,467
39,897
7,557
178
2,802
7,597
1,729
11,041
7,160
59
804
44
76,988
1,649
95,645
44
75,428
1,649
75,498
122,092
150,198
87,600
95,406
15. Creditors: amounts falling due after more than one year
Group
2025
Group
2024
Charity
2025
Charity
2024
CAF Investment Fund
Bounce Back loan
19,162
19,162
19,162
19,162
23
OFFICIAL

SPITFIRE ADVICE AND SUPPORT SERVICES LIMITE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
16. Restricted funds
The income funds of the charity include reslricled funds comprising the following unexpended balances
of donations and grants held on trust for specific purposes..
Group
Movement
in funds
Balance at
1 April 2024
Incoming
resources
Resources
expended
Balance
at31
March
2025
Big Lottery- Covid 19
Big Lottery- Community
Guides
BCC Client Furniture Packs
Shared Prosperity Fund
21,437
4,711
21,437
4,711
343,695
75,000
444,843
343,695
7,500
377,342
67,500
67,500
Charity
Movement
In funds
Balance at
1 April 2024
Incoming
resources
Resources
expended
Balance
at31
March
2025
Big Lollery- Covid 19
Big Lollery- Community
Guides
21,437
4,711
21,437
4,711
26,148
26,148
17. Analysis of net assets between funds
Restricted fund balances at 31 March 2025 and 31 March 2024 are represented by current assetsl
(liabilities).
18. Related party transaction
There were no disclosable related party transactions during the year (2024 - none).
24
OFFIP.IAI