COMPANY REGISTRATION NUMBER: 07308396 CHARITY REGISTRATION NUMBER: 1154840 Alvechurch Communities Together Ltd Company Limited by Guarantee Unaudited Financial Statements 31 July 2025 Alvechurch Communltles Together Ltd Company Llmltsd by Guarantee Flnanclal Statsments Year ended 31 July 2025 Page Trustees, annual report (incorporating the director's report) Independent examinerfs report to the trustees Statement of financial activities (including income and expenditure account) 10 11 ststernent of financial position 12 Notes to the financial statements 13 The following pages do not forni part of the flnancial statements Detailed statement of financial activities 23 Notes to the detsiled statement of financial activities 25 Alvechurch Communities Together Ltd Company Llmited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) Year ended 31 July 2025 The trustees. who are also the directors for the Pufposes of company law, present their report and the unaudned financial statements of the charity for the year ended 31 July 2025. StructUrn• governance and managemont Alvechurch Communities Together is a charity registered wth the Charities Commission number 1154840. In addition to the trustees there Is a nwnagement committee that meets on a rrththty basis to review progress and plan activities. This committee has general delegated ptrwers to operate on a day to day basls. ObJectlve8 and acllvltles Introdudlon Alvechurch Comrnunitles Together (ACT) was established in 2011 to offer local young people a safe. calm. and stable base to meet regularly, and offer activities, to help combat some low4evel antisocial behaviour with in the community. This was as well as offering friendly, relaxed space to support the wider communty. It operates from The Lounge, a light and contemporary café and communty space located the centre of the village. ACT provide indusive and supportive services In Alvechurch, recognising needs and maximising reach. our work is dellvered collaboratively and creativefy across the area. This means providing support to the ￿m)st vulnerable groups, and a friendly space to help all local people come together to interact and build connections. We use our premises, skills, suppor( and grants to strengthen the community. The Lounge Cafr is open six days a week. FNe days it operates as a communty café and one day a week it opens to run a grant4unded projec( Friendship Matters, a seniors support group that delivers friendshlp, bespoke activities, seated exercises arKI hot food and drinks. Two evenings a week The Lounge acts as a Youth Club venue to host activitses for young people in the parish - Youth@The Lounge. Two youth sessions are run as youlh4inerf sessions straight from school, followed by Iwo open access ¥outh4lub' sessions - both provlding a safe environment for young people to develop, ty new things. have fun and socdlse. As a charity, n2nning suth a dNerse arKI complex programme of activity in the community, we focus heavily on oversight and have strong financlal management for infomied decision4naking and accountability. We contlnue to be supported by the Alvechurch Parish Council. other organisations, charities, and businesses, for which we are very gratsful. The café contributes to our running costs - and ensures that the level of support required to run community projects continues to reduce. and this helps rnltigate increases in the fixed costs. At all times the trustees have had regard to the Charity Commission's guldance on public benefit when plannlng their activities. Alvechurch Communities Together Ltd Company Limited by Guarantee Tru8tse8' Annual Report (Incorporatlng the Dlrectorfs Report) (Withu￿) Year ended 31 July 2025 ObJectfve8 and actlvltles (¢ontlnuedJ Key Strengths The Four Key Strengths of ACT: 1. It builds reslllen¢e In young people of the village and gNes them: A safe venue they feel 'ownership' of A communicatlon pointwhere they can b8 SUPPOrted in different ways, A way to be acceptedwithin the vlllage, and part of a group who can be responsible, An enabling pathway - to become involved in village initiatives" and A place where they can be happy. make friends have fun and be themselves. 2. It prevents lonellness and Isolatlon in older people offering bespoke activities and support groups, such as 'Friendshlp Matters,. 3. It offer8 local support for everyone's ff￿ntaI wellbeing: offering W0￿shops, training, events and activities for all. 4. It creates a welcomlng and Comfortable place with the Lounge café as our visible community hub and a friendly space. Governance and Managem•nt During the past year Trustees with the Management Group have attempted to: Develop The Lounge's y￿rk to encompass and reflect other diverse community organisations. Develop activities, especially around 'loneliness and Isolation, including a weekly session for older people. Improve flnanclal security and reseNes - although we must note that ongoing economic Inflatlon, govemment increa3e5 in wages, Nl and an uncertain extemal environment remaln slgnificant financial risks to the organisation. Develop an organisation that Is renowned for good practlce in temis of supporting wellbeing, which people come to see and leam from. Encourage those who have benefited from the project to come back and volunteer to help others. We employ a Community and Youth Co￿rdInatOr which provldes ACT with extra resources to plan, manage and deliver community work, as well as directly run our v￿eklY Gommunity groups. They have considerable awareness of the nature and scope of communlty work and safeguarding frameworks. Since the appointment they have delivered meaningful change for individuals in the communty, Including increasing our youth club provision and offering school holiday activity days at Blackwell Adventure. They have secured several successful charity bids including National Lottery Communty Funding for 2 years of Friendshlp Matters and grants from Bromsgrove Distrlct Council, to organise fully funded trips for a group of up to 30 Parfsh seniors. As well as organising annual community events such as Easter tralls, Youth picnic in the park stall, Halloween 'Spooktacularf farnlly event and letters from Santa. Alvechurch Communities Together Ltd Company Llmited by Guarantse TNstees' Annual Report (Incorporating the Directorf8 Report) (contlnuedj Year ended 31 Juty 2025 ObJectlve8 and actlvltles (¢ondnwdJ Strategy The ACT is o serve as a focal wint in the vKlage of AlveChU￿h, prnV￿1ng a vaiiety of acbvibes and services to diverse So￿al and generational groups.. pathpating in communty cohesion development and respOn￿bIll The Pu "Creating a happler. healthierand more connected communty in Alvechurch. h Vision o create a m¢ye wsibve vlllage thnxwh indusive communty seTrice8". Addressing loneliness and isolation is everybodVs business, at ACT we seek to ensure no one is left behind. At the heart of our viS￿n Is the whole community - our 'eyes and ears, to identify people who mighl be lonely and who might be looking for meaningful connections. At a time when the county is facing cuts in local services, neglec( isolthn. and lordiness, we want to ensure Alvechurch thrives and stays vibrant Internal Modificatlons The café Interior transformatfon took place in April - May 2021 which has been an enOrn￿U5 bonus for our operations. The refurbishment created a more welcoming. fresh, and relaxed space. There has been an increasing demand for all communty services and ff￿re people ffraking use of the café. This growth has sustained - and - the investsnent has proven to be the most important action we have tsken for our café business and charity outcomes. 2023 saw us act on our plan to upgrade the kitchen, using the designated £4,000 of funding from Alvechurch Parish Council and matched by funding from ACT to complete the transfomiation to the highest standards and add functionality as well as value. The front of the café also received a fresh coat of paint and new tsbles and chairs to replace the old and well used previous fumiture. Going foAvard we are ¢onsldering Installati￿ of an CArtdoor awning to allow further seatlng in all weathe￿. Alvechurch Communities Together Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporatlng the Dlrectorfs Report) (contlnuedj Year ended 31 July 2026 Objoetlves and actlvltles (conunuedj The Café The cafe provides a communlty hub for the vlllage, open flve days a week and offerfng both: Indlvldual resld8nts and vlsltors of all ages a place to me8( eat and connect, they can purchase affordable food and drlnks, made freshly on site. They can also use the cafe W-FI. A venue for community group8 to hold regular sesstons, meetlngs and events. The Café has coped wlth some challenge8 and opportunltles durfng the past 12 months Includlng: A growlng level of new customers from the communlty uslng the café. Carlng and welcomlng Staff are vltal to thls. Post pandemlc many resldents now trust and feel safe coming to the café - staylng k)cal - for thelr soclal Intera¢tbn$. The successful refijrblshment of the kltchen and new fvrnlture has had a posltfve Impact on trade and Is popular wlth the communlty, staff and volunteers. The coffee machlne (allowlng us to make barlsts made hot drlnks) remalns popular and Is an essentlal part of our offer. Slgnlficant Increases In ¢08ts of rent, utllltles, food, wage8 and Nl all have an Impact on the charlty finances. Exclting communlty events have taken place that both (l) use the eAfè as a hub, and {11) are led, 8ponsored by or in ald of ACT. The Lounge ran Chrlstmas letters to Santa, Breakfast wlth Santa, Festive Acts of Klndness proJeGts, an Easter Trall & Easter Egg Raffle event and a Famlly Halloween event. These are exampl88 of some of the annual events we run helplng to brfng the communSty together. As buslness has Improved, the staffing of the café ha8 evolved and we now employ eight members of 8taff and have approxlmatèty ten volunteers. Havlng a fresh new Interlor, a stable team, and robust leadershlp has allowed us to focus on the overall project, rather than the tsctical Issues assoclated wlth runnlng the café buslness. Wa conslder ourselves fortunate to have such a committed volunteer team as we attempt to further Increase the operatlng perfomiance and allgn the stsffing resources to the workload. There has been ongolng competltlon from food and drlnk traders locally. Desplte thls we contlnued to get good customer numbers and dellver quallty, affordable and locally sourced food, and drink, for local people. Our menu prlces have not Increased slnce May 2021, makSng us accessible for all. Alvechurch Communities Together Ltd Company Umlted by Guarantse Trustse8' Annual Report (Incorporating the Dlrector's Report) (¢ontlnu8d) Year ended 31 July 2025 Objectlves and actlvftles (Mndnuedj Youth Acllvltles The Youth@The Lounge programme is run by our employed Lead Youth Worker, and focuses on a variety of different weekly actNities, with expert plannlng and engagement with the young people. An additional employed youth work assistant supplernents the volunteers team. Our onsite youth provlslon run from The Lounge offers a varled and interestlng programme of activities as well as providing advice, asslstance, and opportunitles for funlactivities and tryin9 new things. These sessions have also Included: offsite trips to take part in outdoor adventure activitles, sports, crafts, cooking, as well as trfps to the local park The lfylggin. for activities and games. Highllghts of the year were Grass sleddlng. Pedal p karts, tying new foods from our local Indian restsurant, and the multi activity holiday sesslons at Blackwell Adventure - taking on 3G swing and giant zlpwire. The hub for youth work has trialled various locations to increase capacity. including the local Baptlst church hall and the cricket club. Both altemalive venues offered benefits but presented a variety of logistical challenges and did rK•t signlficantly improve the youth experience. The charity has consulted wlth stsff. volunteers and chlldren and the declsion has been taken that the Lounge café Is the best place for youth work to continue to be based, wlth organlsed off - slte trips and holiday sessions, as it operates most efficiently, effectively, and safely. The greatest asset of our youth work is that it provides within the village a place Whe￿ young people can socialise safely and have fun. Many parb'cipants make new friends share the challenges of their lives with our staff who listen, provide reassurance and signpost where necessary. Any young person living in the area from mlddle school age up until 18 is eligible to become a member. As well as opportunities for Duke of Edinburgh volunteering or gaining work experience. We are experlenclng the impact of the reducing level of fundlng from Alvechurch Parish Council towards our Youth provision, which contlnues to have hlgh demand, and we hold waiting lists for sessions. Looktng ahead, we continue to seek additional fundlng to build on our Gurrent offer with a focus on addresslng mental health needs with some (l) targeted group work, {ii) involvement of specialist people or activities, and (li)I further support of our hard-to-reach groups. Support for Older People As a parlsh we have a higher-than•average number of older resldents, many who Ilve alone. Durlng thls perfod, we have contlnued to delNer the 'Frfendship Matters, senior support group for seniorslolder people, on a weekly basis, as we see thls as a vital communlty projecL We have a qualified leader employed, delivering a range of bespoke actlvitles to support the group, utillsing The Lounge premlses on a Monday morning. Regularly over 20 people attend, making the group at full capaclty for the space. The project has received 2 years of funding from The National Lottery Community fund allowing us to run this provlsion up until Dec 2026. Since Covid, the Frlendship Matters group has doubled In attendance. It offers a varfed programme of activities including seated exercises, musical sessions, crafts, games, seasonal actlvities and an annual Christmas party including musical blngo. We were also successful In galning Funding from Mccarthy and Stone to be able to offer a fully funded Christmas Dlnner to 25 Senlors at The Lounge on 23rd Dec 2024 cooked ty our chef In the small cafe kltchen. Funding bids have also been made to Bromsgrove Distrlct Council; Small equallty grant funding, to run an annual funded trip for sensors in the local Parish, which Included a trip lo Avoncroft Living History Museum on 9th October 2024. The trlp had extremely positive feedback and a further funding request has been made to Bromsgrove District Council, so we Can hopefully offer another day trfp in 2025 as part of our offer for the older generation livlng In the parish of Alvechurch. Alvechurch Communlties Together Ltd Company Limited by Guarantee Tru8tee8' Annual Report (Incorporating the Diroctorfs Report) {eondnued) Year ended 31 July 2025 ObJe¢tlve8 and actlvltles (¢onllnuedJ We conlinue to bid for appropriate grants lo continue NnnSng the Pr0￿ct, as further delivery is subject to fundraising requirements. Achlevem•nts and performance In Summary 1. We are deeply connected to our community and imrronsely proud of the positive contribution our charity plays. 2. As custodians of ACT and as ￿￿rnbers of this community, we seek to safety navigate tough times ahead associated with the Gost-of-llvlng increases. 3. Our next steps are about malntalning a sustainable approach to growth and continuing to be an ever-present beacon of support and wamth for the communty. Alvechurch Communities Together Ltd Company Limlted by Guarantse Trustee8' Annual Report (Incorporating the Director's Report) (¢onUnu Year ended 31 July 2025 Flnanclal revlew The year ended 31 July 2025 saw an Increase In cafe Income from £92,516 to £97,682. Thls total Includes the income from Monday8, when the cafe Is open exclu8lvely for Friendshlp Matters activities, and from the Youth Diner. It excludes events where the actlvltles are treated as speclfic fundraislng events and the cafe is opened outslde of normal hours for these. Costs of running the cafe increased from £109,466 to £111,888. Some of these costs are covered by donatlon8 and grants. Together with income from the charfty'8 soclal lottery and donatlons and grants to help with café expenses and the y¢wth and Frfend8hlp matters work thls led to a deflclt for the year of £15,657 (2024: deficlt £15,911). There was a surplus brought forward of £69.320 from whkh the current deficlt has been deducted maklng a balance carrfed forward of £53,863. Grants and donations totalllng £26,699 were recelved In the year t¢)wards specific projects. £15,979 was spent In the year leavlng a surplus of £10,720. Thls has been added to reseNes brought foThvard of £6,865 leaving £17,585 to be spent In future years. £14,167 of thls arlses from a grant of £20,000 recelved from Natlonal Lottery and Is to be spent over Iwo years. A further £500 has been refunded to the grantor after the balance sheet dats, as the condltlons for the grant could no longer be met. All other monles are expected to be spent durfng the year endlng 31 July 2026 Rè8•rv•8 Pollcy The formulation of a robust reserve8 pollcy remalns one of the key objectlves. The trustee8 are consclous of the constralnts of grant funders and In partlcular that desplte an apparently strong posltlon at the balance sheet date, the reserves may have to last for several months before the next round of grants may be recelved. Alvechurch Communities Together Ltd Company Limitsd by Guarantee Trustees. Annual Report (Incorporatlng the Dlrectorfs Report) (￿￿11n￿ed) Year ended 31 July 2025 Plans for future perlods Our six prrority areas for the future are: 1. Responding to ￿ cost-of4Mng crisis which requires our charity to provide". Food, drink and communty acbvrfy at a price that Is affordable for all. Ongoing tlght systems of wntml on budgeting, reseNes and cash flow forecasling to mitigate the Inflationary environment {e￿rgy, food, wages ￿ Nl) of cost increases going forward. 2. Exploring fundraising opportunitses - irnp￿ lon*tem continuation of both our 'Friendship Matters, project supporting those within our community that suffer with loneliness and Isolation and our Youth Provision. Supporting Ihose that are vulnerable in our community, to the increasing societal pressures. 3. Focusing on the ongoing financial sustainabilty of the café by ongoing fundraising to deliver mprovements, which keep up the offer in tenrts of food and drink to generate good income levels. 4. Focusing on delivering a substsntial and dNerse volume of work requiring additional volunteerslskills from within the comrNnlty to bolster our team and ensure the sustainabilty of our human resources. 5. Continuing to develop a prograrnff￿ of proj￿ for younger people, older people and other general wellbelng projects that could be implemented safety long temi. Current items in consideration include dealing with Dementia and Alzheimerfs. 6. Focusing on the development and recognition of our people. Our amazlng team of staff and volunteers have been hugely resilient during a very busy year and we seek to provide them with appropriate salarfes, training. and development to enhance their skills and enhance the chaiity's capabilities. Alvechurch Communlties Together Ltd Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (contlnuadj Year ended 31 Juty 2025 Reference and admlnlstrdtlve detall8 R8glstered charlty name A1V￿hurch Communitses Together Ltd Charlty r•glstration numbor 1154840 Company regl8tratlon numbor 07308396 Prfnclpal office and reglsteyed 22 The Square office vechurch B48 7LA The trustees R Bestsvick L Evans M Newbeny Trustees at date of slgnlng the R•port The trustses in Pla￿ at the date of signing the report were: R Bestwick L Evans M Newberry Indèpendent examlnor David Seeley FCA Accuo Accounting Limited Chartered A(xountants Alvechurch Btrmingham B48 7JX Small company provlslons This report has been prepared in accordance with the wovlsions applicable to companies entitled to the small companies exemption. The trustees, annual report was approved on 27 Awil 2026 and signed on behalf of the board of trustees by: M Nvwbery Trustee Alvechurch Communltles Together Ltd Company Llmltsd by Guarantse Independent Exarnlnerfs Report to the Trustses of Alvechurch Communlties Together Ltd Year ended 31 July 2026 I report to the trustees on my examination of the financial ststements of Alvechurch Communitles Together Ltd ('the ¢harity') for the year ended 31 July 2025. Respon8lbllltl08 and ba818 of rèport As the trustees of the company (and also Its dlrectors for the purposes of company law) you are responslble for the preparation of the financial statements In accordance wlth the requirements of the Companles Act 2006 ('the 2006 ACV). Havlng satlsfied myself that the accounts of the company are not requlred to be audlted under Part 16 of the 2006 Act and are allglble for Independent examlnatlon, I report In respect ot my examlnatlon of the charlty's accounts as carrled out under section 145 of the Charitles Act 2011 ('the 2011 Acf). In carrylng out my examlnauon I have followed the Dlrectlon8 glven by the Charlty Commisslon under sectlon 145(5)(b) of the 2011 ACL Independent •xamlnef8 Statsmènt I have completed my examlnatlon. l confinn that no matters have come to my attentlon In connectlon wlth the examlnatlon glvlng me cau38 to belleve: accountlng record8 were not kept In respect of the charfty as requlred by 8ectbn 386 of the 2006 Act: or the financlal 8talem8nts do not accord wlth those reGord8; or the financlal statements do not comply wlth the accountlng requirements of sectlon 396 of the 2006 Act other than any requlrement that the accounts glve a 'true and falrf vlew whiGh 18 not a matter con8ldered as part of an Independent examlnation; or the financlal statements have not been prepared in accordance wlth the methods and princip16s of the Statement of Recommended Practlce for accountlng and reportlng by charftles applicable to charille$ preparfng thelr accounts In accordance wlth the Flnanclal Reportlng Standard appllrAble In the UK and Republic of Ireland (FRS 102). I have no concems and have come across no other matter8 In ¢onnectlon wlth the examination to which attentlon should be drawn In thb report in order to enable a proper understandlng of the accounts to be reached. Davld Seeley FCA Independent Examtner Accuo Accountlng Llmlted Chartered Accountants Alvechurch 81milngham 848 7JX 10 Alvechurch Communities Together Ltd Company Umited by Guarantee Statement of Financial Actlvities (including income and exponditure account) Year ended 31 July 2025 2025 Unrestricted Restricted funds funds Total funds Total funds 2024 Income and endowments Donations and legacies Charltable activities Other trading acbviks Inveslment Income 4,763 92,681 21,315 26,699 31h62 92.681 21.315 181 28,401 90,883 13,757 192 T¢)tal Income 118,940 26,699 145.639 133,233 Expendlture Expenditure on ralsing funds: Costs of raising donalions and legacies Costs of other tradlng activities 10 Expendlture on charitable actiwbes 11,12 Total expendlture 101 114.192 36.283 150.576 400 111,497 37,283 149,180 110,192 24,304 11,979 134,597 15,979 Net expendlturn and net movèment In fund8 (15,657) 10,720 (4,937) (15,947) Re¢onclllation of funds Total funds brought foTrvard Total funds carrled forward 69,320 6,865 17,585 76,185 92,132 76,185 71,248 The ststement of financlal activities indudes all gains and losses recognlsed In the year. All incoffe and expenditure derive from continuing activibes. The noteo 1)n page8 13 10 21 fomi part of th080 Ilnanclal statements. 11 Alvechurch Communities Together Ltd Company Limitsd by Guarantee Statement of Financial Position 31 July 2025 2026 2024 Current a880t8 Debtors Cash at bank and In hand 18 2,286 71,549 73,834 1,925 77,957 79,882 Crodltor8: amounts falllng due wfthln one year Not current a•80t8 19 2,686 3,697 76,185 76,185 76,185 71,248 71,248 71.248 Totsl a880ts1088 curront Ilabllltle8 Net a880ts Fund8 of the charlty Restrlcted funds Unrestricted funds 17,585 53.663 6,865 69,320 76,185 Total charlty fund• 21 71,248 For the year endlng 31 July 2025 the charlty was ent￿ed to exemptlon from audit under section 477 of the Companles Act 2006 relatlng to small companEes. Dlrectors, responslbllllles: The member8 h8V8 not requlrad the company to obtaln an audlt of Its flnanclal ststements for the year In questlon Sn accordance wlth 8ectlon 478; The dlrectors acknowledge thelr responslbllltles for ¢omplylng wlth the requlrements of the Act wlth respect to accountlng records and the preparatlon of flnanclal statements. These financlal statements have been prepared In 8cGordance wlth the provlslons appllcable to companles subject to the small companle8' reglme. These financlal statements were approved by the board of trustees and authorlsed for Issue on 27 Aprfl 2026, and are signed on behalf of the board by: M Newberry Trustee The note8 on pag68 13 to 21 forni part of these Ilnanclal 8tatsmen 12 Alvechurch Communities Together Ltd Company Limited by Guarantea Notes to the Financial Statements Year ended 31 Juty 2025 General Inforn￿tIOn The charlty Is a public benefft entity and a private coThpany limited by guarantee. registered in England and Wales and a registered charity In England and Wales. The address of the registered office Is 22 The Square, A￿tthUr¢h. B48 7L Statsment of compllanee These financial statements have been prepared in compliance wlth FRS 102, The Financial Reporting Stsndard applicable In the UK and the Republic of Ireland.. the Statement of Recommended Practice applicable to charitss prepariryJ their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the C(Thpanles Act 2006. Accounllng pollcles Basls of proparatlon The financial ststerrEnts have been prepared on the historical cost basis. Golng concffii There are no material uncertalntss about the charitys abilty to continue. DIscI￿ure exemptlon8 The charity is a Publlc Benefft Entity as defined in FRS 102. The entty Satis￿ the crfteria of being a qualifying entity as defined in FRS 102 by reason of being small. As such, advantage has been taken of the following disclosure exemptions available under the Charities SORP (FRS 102): No cash flow statement has been presented for ts conwany. Dlsck)sures in respect of ffinanc￿ Instruments have not been presented. 13 Alvechurch Communities Together Ltd Company Limlted by Guarnntee Notes to the Flnanclal Statements (Mndnuedj Year ended 31 July 2025 Accountlng pollcles (¢onllnu•d) Judgements and key sourc08 of e8tlmakn uncartalnty The preparation of the financial statements requires management to make Judgements, estimates and assumptions that affect the amounts reported. These estimates and Judgements are continually revlewed and are based on experience and other factors, Including expectatlons of future events that are believed to be reasonable under tIK8 drcumstances. Signlficant Judgements The judgements (apart from those inv¢)Iving estimations) that management has made In the process of applylng the entity's accountlng policies and that have the most significant effect on the amounts recognlsed In the financlal statements are as fdlows: Sufficient resources wlll continue to be found to lund the operation of both café and youth work, and There wlll conttnue to be a need for the 8eNlces offered by the charlty. Key sources of eslIMa￿On uncertainty Accountlng estlmates and assumptlons are made concemlng tho fvture and, by thelr nalure, wlll rarely equal the relatsd actual outcome. The trustees however do not belleve there are any key assumptlons or other sourc88 of estlmaiion uncertainty that have a slgnlficant rlsk of causlng a matsrfal adjustment to the carrylng amounts of assets and Ilabillks wlthln the next financial year. Fund accounllng Unrestrlctsd funds are avallat48 for use at the d18cretlon of the trustees In furtherance of the purposes of the charlty. Restricted funds are subjected to restrkkns on their expenditure Imposed by the donor. Incomong r•sour¢ Incom• All incorne Ss Included In the statement of financial activitses when the charlty 18 entitled to the Incorne, any perfomHnce related Cor￿lt10n$ attached have been met or are fully within the control of the charlty, the Is consEdered probable arKI the amount can be quantified wlth reasonable accuracy. The followlng spedfic policks are applied to partlcular categorles of income: Donations and legaw Sncoff* Is recelved by way of donations,18gacies, grants and gifts and is included in full in the Stalement of Financlal Acttvnles when recelvable. Grants, where entitlement 58 not conditional on the delivery of a specific performance by the charlty, are recognlsed when the charity becomes unconditlonalty entitled to Ihe grant Income from charitable trading activty Is accounted for when eamed. Income tr￿n grants, where related to performance and specik deliverables. are accounted for as the charity earns the right to consideration by its perfomiance. 14 Alvechurch Communitses Together Ltd Company Limited by Guarantee Notss to the Flnancial Statements (¢ondnu8d) Year ended 31 July 2025 Accountlng pollcles (¢ondnwdJ Resouw expended Expenditure Expenditu￿ is recognised on an accruals basis as a liabilty is Incurred. Expenditure includes VAT as this cannot be recovered. and Is reported as part of the expenditu￿ to which it relates: Costs of ralsing funds comwise the costs ass4)ciated wilh attracting donations, grants and legacies and the costs of trading for fvndraising purposes. Charitsble expenditure comprises those costs incurred by the charity in the deltvery of its activities and services for ts beneficlaries. It indudes both costs that can be allocated dlrectly to such acttvities and those costs of an indirect nature necessary to support them. Other expenditure includes all exwditure ttkgt is neither related to ralsing funds for the charity nor part of its expenditure on Charrtable activities. All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activty are allocated directly, others are appothned on an approprlate basis. as estimated by the dlrectors. Operatlng leases L&*e payments are recognlsed as an expense over the lease temi on a straight-line basis. The aggwate benefit of lease incentives is fecognised as a reduction to expense over the lease temi, on a straight-line basis. Llmlted by guarantse The charitable company Is limited by guaranke and consequenty has no share capital. In the event of the charity being wound up the liabilty of each rrwnber or a w￿rnber who ceased within one year of the winding up Is limited to £1. Donatlons and legacl Unrestricte(l Restricted Total Funds Funds Funds 2025 Donatlons Other donations 4.763 2,221 6W4 Grants Grants 24,478 26,699 24N78 4,763 31.462 UnrestrÈcted Restricted Totsl Funds Funds Funds 2024 Donatlons Other donations 2,500 7,448 15 Alvechurch Communities Together Ltd Company Limltsd by Guarantee Notes to the Flnancial Statements (¢ondnued) Year ended 31 July 2025 Donatlons and legacles (¢ondnuedJ Unrestricted Funds Restricted Total Funds Funds 2024 Grants Grants 20,953 23,453 20,953 28,401 4,948 Charltable actlvltles Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Cafe income 92,681 92,681 90,883 90,883 Other tradlng activftle8 Unrestricted Total Funds Unreslricted Totsl Funds Funds 2025 Funds 2024 Fundraising events Friendshlp Matters income Youth income Soclal lotteries 5,010 5,001 6,579 4,725 21,315 6,010 6,001 6,579 4,725 21,315 1,549 1.633 6,090 4,485 13,757 1,549 1,633 6,090 4,485 13,757 Inveslment Income Unrestricted Totsl Funds Unrestrlcted Total Funds Funds 2025 Funds 2024 Bank interest recelvable 181 181 192 192 Costs of ralslng donatlons and legacles Unrestricted Total Funds Unrestricted Tota5 Funds Funds 2025 Funds 2024 Costs of generating other fundraislng Income 10 101 400 400 16 Alvechurch Communities Together Ltd Company Llmitsd by Guarantee Nots8 to the Flnanclal Statsments (condnwdj Year endad 31 July 2025 10. Costs of other tradlng actlvltles Unrestrlcted Restricted Total Funds Funds Funds 2025 Fundralslng tr8dlng - Cafe costs Costs of other trading activities - Membership schemes and social lotteries 107,888 4,000 111,888 2.304 114,192 110.192 4,000 Unrestrfcted Restricted Total Funds Funds Funds 2024 Fundralslng trading - Cafe costs Costs of other trading activilles - Membershlp schemes and sodal lotterle8 109,466 109,466 2,031 111,497 2,031 111,497 11. Expendlture on charltabh ty lund typ• Unrestrlcted Restrlct8d Total Fund8 Funds Funds 2026 Youth Work FrlerKlship Matter8 Support costs 14,527 8,489 1,288 24,304 4,671 7,308 19.198 15,797 1,288 36.283 11,979 Unrestrlcted Restri¢ted Total Funds Funds Funds 2024 Youth Work Frlendshlp Matters Support costs 14,052 1,652 7,028 13,561 21,080 15,213 16,694 20,589 37,283 12. Expondltur• on charltable actlvltl•s by actlvlty typ• undertaken directty Sup￿￿ Total funds 202S Total fund 2024 Youth Work Friendship Matters Governance costs 19,198 15,797 19.198 16,797 1,288 36,283 21,080 15,213 990 1.288 1.288 34,995 37,283 17 Alvechurch Communities Together Ltd Company Umited by Guarantse Note8 to the Financial Statements (conllnu Yoar ended 31 July 2025 13. Analysls of support costs Support costs Comrnunty Work T¢)tal 2026 Total 2024 Govemance costs 1,288 1,288 990 14. Net exp•ndlturn Net expendlture18 stated after charglngl(¢redlttng): 2026 2024 Operatlng lease rentals 10,330 9,000 15. Indepandgnt èxamlnatlon le 2026 2024 Fees payable to the Independent examlner for. Independent examlnauon of the financlal statements other finandal servlces 630 730 305 535 1,260 16. Stsff co8ts The total staff costs and employee benefits for the reportlng perlod are analysed as follows: 2026 2024 Wages and salarfes Employer contrfbudon8 to penslon plan8 84,482 1,102 86,684 67,727 967 68,694 The average head count of employees durlng the year was 8 (2024: 8). The average number of full-tlme equivalent employees durfng the year Is analysed as follows: 2025 2024 No. No. Management Community work Cafe staff No employee recelved employee benefits of more than £80,000 durlng the year (2024: Nil). Key Management Pernonnel The key management personnel, other than the trustees, are the café manager and senlor community workers. Their combined remuneratlon In the year was £40,790 (2024: £41,082). 18 Alvechurch Communities Together Ltd Company Limited by Guarantse Notes to the Financlal Statements {¢onthiuedJ Year ended 31 July 2025 17. Trustee remuneratlon and èxpen8eS no remuneratlon or other benefits from employment wlth the charity or a related entity were received by the trustees no expenses were paid to or dlsdalmed by the trustees. 18. Dobtorn 2025 2024 Prepayments and accNed Incor 2.285 1.925 19. Credltorn: amounts falllng due wlthln on• yoar 2026 2024 Trade creditor8 Accruals and deferred Income 1,626 1,060 2,586 1,697 2,000 3,697 20. Pen•lon8 and other post v•tlr•m•nt b•n•f Deflned contrlbutlon pla The amount recognlsed In Income or expendJture 88 an expense In relatlon to defined contribution plans was £1,102 (2024: £967). 21. Analysh ol charltabh lund• Unrestrlct•d lund• 1 August 202 At Transfer8 31 July 2026 Income Expenditure General Fund8 69,320 118,940 (134,597) 53,663 At 1 August 202 At Transfers 31 Juty 2024 Income Expanditure General Funds 85,231 109,780 (128.591) 2,900 69,320 19 Alvechurch Communities Together Ltd Company Limited by Guarantee Notes to the Flnancial Statements (conllnuodj Yearended 31 Juty 2026 21. Anatysls of charftable fun(ts {¢(￿U6￿) Restrfcted funds 1 August 202 At Transfers 31 July 2025 Incorrn Expenditure Alvechufch Parish Councll Bromsgrove DIStr￿t Council Bemard Piggott Twst Lottery Communty Fund Coop Communty Fund Alvechurch Parish Council-men in Sheds Bromsgrove DC-Equalities Mccarthy Stone 3,IX)O 2,000 (3,000) 2,000 1,500 (4,000) 20.000 1,671 {5.833) (1,671) 14.167 500 978 550 (925) (550) <15,979) 918 6,865 26,699 17,585 1 August 202 At Income EX￿ditUre Transfers 31 Juty 2024 Alvechurch Parish COU￿11 8romsgrove Dlstrict Council Bernard Piggott Trust Lottery Communty Fund Coop Community Fund Alvechurch Parish Council-men in Sheds Bromsgrove DC-Equalities Mccarthy Stone 4,000 3,000 (4,000) 3,000 901 2,1)00 5,800 2,500 (3,801) (2.000) (2,900} 2,500 9,760 1.028 (9,760) (1,028) 500 865 6.901 23,453 (20,589) (2,900) 6,865 Alvechurch Communities Together Ltd Company Llmlted by Guarantse Notes to tho Flnancial Statsmonts (¢<)nllnued) Year ended 31 July 2025 21 Anaty818 of not as80ts betw••n fvnds Unrestrkled Restrlcted Total Funds Funds Funds 2026 Current assets Creditors less than 1 year N•t a880ts 56,249 (2,586) 53,663 17,585 73,834 (2,586) 71,248 17,585 Unre8trlcted Funds Restrkted Total Funds Funds 2024 Current assets Creditors less than 1 year Not a•sel• 73,017 (3,697) 69,320 6,865 79,882 {3,697) 76,185 6,865 23. Op•ratlng Igau c¢)mmllmgnts The total future mlnlmum lease payments under non