2023-09-30-accounts

Draft FIna￿l01 Ststemont* at 20 JUM 2024 at 09:07:39 Charfty r•olstratlon numb•r 1168946 Company r•glstratlon nurnbpr 10141738 (England and Wal•sl THE BIG TRUST LIMrrED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

Draft Flnan¢lal Stat•n*nts at 20 June 2024 at 09:08:10 THE BIG TRUST LIMITED LEGAL AND ADMINISTrATIVE INFORMATION Tru8t••8 tr M A Forman tr T K Johnston Mrs J M Elli$ Mr T Oweill Ms J Er¥Jltsh Charlty numb•r 1168948 Company nurnb•r 10142738 Ind•p•nd•n¢ •x•rnln•r DSG 43 C•sYts Str••t L2 9TL

DTrft FI￿nCIal at 20 June 2024 at O•:08:10 THE BIG TRUST LIMITED CONTENTS Baiq*K• •hget Nots8 kn the fln&￿al Stat•M￿ts 8-13

Draft Flnancial Statements at 20 Jun• 2024 at 09:07:39 THE BIG TRUST UMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 30 SEPTEAIBER 2023 The tntste88 pr8sgnl their annual ffinandal $18torwts th8 ywr 8nd•J 30 sgPtgml￿r 2023. The flnan¢l81 atern￿￿ KW¥>#￿j in ¥Ath IM oei>Jmting Oicaes set out In not• 1 to th• flnanual statennts and comply with th• ¢aiiVs m8rn(ThidLKn 8￿c4s6 of 8880clatkJn. the Ccmpon$85 Act 2QXJfj a￿1 "Acc4yJnllng and Rwng by Charilies.. Statement of R•crymn￿TrJed Practic to dwrTtI8S prep8ring Iheir accounts in 8¢cNdance with the Standard applcablg In the UK arKF Repubfoc of Ireland IFRS 1021. leffed￿ 1 J￿uary 20191. Obl•¢t1￿¥ •nd a¢UvltS•• Th8 8lg Trust 8ngag¥8 bu￿n¥￿eB to tra￿fC￿rn Sod Rosponsblity from th• pas81￿ to the 8¢tivvJ by eryglng indiwthJa15 Ibusin8s$ 18a(Jer8 aThJ VL4unt98rs1, to pmvhle tralnlro, g￿ldanc0 and ad￿¢? thal Is larg8twJ towarts F#)shlvg chang8. The charfty 8lms to open the door to thè wot1d of work to IndWud8 fadtrvd b8rrl•r8 di8gdv¥nt898. VS•10 Chjr vL8hM 18 that by worklrMJ tcylher lo enabk each of u$ to athle￿ that ￿ 8r• c4Pobf• of we WAII 8UPPOrt thrf￿n9 communI￿e$, $wx￿$1uI bu91n•s￿ arJ kndI¥hJ￿￿. W• bal￿• that together we wll onhanca thg chances of P8CfJle by calanglTh3, I￿rAri￿ and ch8nging'. Ihe way LwJire88e8 think, the w8y busi￿9#88 behave the w8y ¥¢t. The key Ihat wè o)ntinuoL￿Y fopJ8 on, is our programm& to improve the 1110 d￿nCeS olyouno p¢ople aTrJ Jutt8 In u¥0rpc￿ ¢ r8glon'$ MOBI crnmunrtkn. W• vlth young Irom lh¢ rtb)Si deprNod comrThJnttl￿ to 8nth• Ihom to onhanc thdr cAvn IN• Chan￿, by drtvSng th•lr a8pth'on8 by cr•at4ng r•knnl loaming plotformB, ￿ 88 adutt8 wlll nol fAII Into a poverty and 8dverBty cyde of IMe. W8 8UPFQrt adults wlb)se Iv05 are sodolty dL8advants9gd by wovkJirvJ Opportun￿•8 to )18ln 8u8toln9b￿ èmplgyrnent gnd by dtyng 90 tsnabkfj ￿nd￿dUal# to bèad w#esBful INes and advdy contribuie lo a prospwouty ¥wigty. We drfvo ¢￿)llabora110n ond leadernhlp in th8 reglon on th8 key sod81 l$su¥6 c£lleague& of partn¢r buslne86es and oth•r pthr8 by ¢wtir¥J ￿su8$41 andlor 8eCtor4èd fryums. By ulHl8lng akllls aTrJ expert15e to trJlld ￿l•muS and ddfver wogramm88 w• ha¥• vAdar #n<1 strryyeT Impact In thè m08t depnved LyJmmunrtk•s." Thè tru51888 h8ve pawj regard to gul#anc A£uèd by the Chartty CommI681on In docMliThJ what 8th'wlti•s thg ¢hwlty sh￿lj urvJortak•.

Draft Flnanclal Statemortts at 20 Jun• 2024 at 09:07:39 THE BIG TRUST LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 hlevgnnts and wforn ring Ihg yggr, Thg &g Twsl rAY)ll)￿d ith • 8fj￿d Lrf its CAJntraL# WTth LiverF(d Cty Coundl undertaklng cgre8TS with 8 8eleclkJn of Llverp)J a kryrarn￿ krvm 8$ "Pathways to Employynonf. A hy focu8 of th8 c1x￿ri1 ￿ to help to prevent sbJdBnts from bec￿n￿g NEET Itwx In employment. educatkn or tralnlng). Person c8ntr8d ass6ssm8nts wem COm￿et0d 3 1knes for al stwjents. tr 98ln a basellne roadlro. at the midpoint and 8t thg end of th• Wc4Jr￿m0. Th8 as8e89ment tool used vms Ycth Slaff wllh the alm of revIe￿Ing the followlThJ outccmne areaB- rnakirg a dlffw8￿¥. W8s & drgams, W￿balD9, edU￿tiOn & Drk. comrnunkatbn. cholce8 & behavlw. Resuhs hYh￿hted 1￿% of Ihe pr￿araMMe ￿r0dpants damnstrated prcJre86 In at lèast on¥ out¢c¥na ￿. AthJItKjn￿1y. 89% made ￿1¥anC￿r￿ts in 8t 18a5t h¥0 outcorne Ar&￿, whil• 71% experten￿ ￿ts¥e dovelwngnts in A minuNm of thrn8 Outr￿ ar888. The avw898 number of out¢ryn8 aroBB in ich progr088 VM8 ob8eNed St￿d$ at 3.5. rjyTy￿ lo Jn a¥wage of 3.1 durlng lh8 firnt phase of the Programme. DdNery of tho pNyJrnnMrn in rts88 r￿M￿le1•d In Juty 2023 and was realty wdl received WY) vory comFAlmantary 188ilbac I￿rn all schcds and businesses InVr￿8d. Th8r8 W8fB aomè rK)la￿t addib.onal outcom88.' . experlence placemen18 ts slwjents from Cardln•l Htsè￿ Boys Sckd . Siudents from ChlhJwo11 Abbey SEND Scltr)ol wo6 c4fer•J 81WFxyW •XFertetKe days at Graham con51N￿n. #nd a InteffAhlp opwjrtunty wa8 i¥ealed fcrf rm8 Student at Tho Anglitan Cathedral. The prcqramme approach rgmglned a Work Ba••d L•arrdng IW8L) w￿1h1n ft8 wrrkulum. Ihat not only $howc8S8s innovatNe, &xdllNJ carew ch￿.￿8. The 8y Tw8t rmthtsj 6$ to Slthraso a8 many d6ff•rent careors P088lble lo Ihe siud8nts. 96w.ng thèm 8 r881 tasto cl what a pariKuLgr j¢Jb look8 like 8nd what Èkkls and qualification8 ar• requlreil. By th"rvJ th16, Tho BWJ Tnwi can cr8#t8 1&ghl lor 81udent8 Ihgl aro in ling wi¢h thglr 8kUI 881 And 88p1r0￿CM8. A8 devekjpod in tho wk>t pha8e cl Ihe progr¥mm•. Tha Tnmt u8•J numwrJJ8 dmfwpnl $hrJ8 to 91￿ rnal In￿g￿t Intts tho ofwork to partklpallng 8ityJents.' . Meel the prof￿￿On8 Camr carou8819 Nthrykln9 ev•it8 Wodd of work dayj Employer16d rJrkslw8 . Entreprenwr w)rKS￿1p8 Entrepwew InlUats'v88 Mofv8Uonal speakers In8ratrA• adults.. Th8 81g Tntst works wNh p￿pIe aL¥OSS tho Lfvwptd face maicy tomers in gaining employment Such as., exp8rfènc•d homal8gsne88, are exwollendws. temi uMmrAoyod. care ￿8Vers ￿ eX￿rIenc4d gubstgnce ml8use. P80ple are mainty roferrod to the d)anty try 8ocig1 L8ndlords, communty partners and W Butho￿ti•8. Th8 C889atlon of Ewop8an Scdal Fund gr8nts to SL￿￿1 1gTrJlcrfds haB BtallBd the Rgady for programme but di8¢tM$ion& ha¥e been h•kl wth another charSty lo cTrfund a Fryf8mm lo start In18tg 2023. Cc41aboraUon •ThJ Loodarnhlp.. Tho L￿Or1th CNY R•Jhx ConThinity Inw B￿r￿ This Is a team of suFwt•rs drnwn frorn The Tw8t'8 partnw offJanlBalJon8 as wo11 88 th• widér busln•88 communty. vtho are c￿Mitted to 7AThkiThJ twor. shwirvJ kno￿￿ •xpertise to deliver 18stiro polNe impact in thè Llverpod Cty Region's communty and kn lh8 wty11￿8- for the emp4oya•g of thèlr organlsallon. Thi8 Board meets h8$ mot Iwira duriNJ this fina￿la1 year to di¥cu5s its inV(A¥e￿nI in The &g TNst'¥ ￿￿¥itse8. Flnandal rwl•w ItKcnlro resources for ts y4ar t109.009 12022: £112.5351. expended were £80.339 {2022: £98.6031 r¢8ulting in a n8t sU￿u5 of frjrnls of £28.670 (2022.. £13,932).

Draft Financial 8tstem•nts at 20 Jun• 2024 at 09:07:39 THE BIG TRUST LIMrfED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 R•s•rvg¥ pollcy It is the ol the chadty that unrèth¢ted funds vknkh have Mt boan donatsd for 8 8P8dftc use 8￿Uld be malntslned at 8 levd ¢quiv8lenl lo be￿een th￿e and six month s 8XFTrji￿rS. The truste￿ fJ)n$thr that r858rve5 at thls lov•1 will 8￿U[e thaL in the event of a sKJnrfkant drop in fvrylirwJ. b8 abl8 lo ttJntlnu• the charitys currgnt actNi￿98 vknSle c￿￿￿eT8￿ Is to W8ys h vhM( ad(iKJn81 fund8 may be f8iaed. IJth￿gh Ihi8 level has not yet been athiewj. ￿ Is wthing to this up over fvture Fwknds. The trLLStoas have assgsBed the major risks to vknk Iha charrty k 8xprqe(l. and are 88tbfled that Wm8 arn kn plae• to expcour8 to the major rfsks. Structur•. oowm•nc• and rn•n•g•rn•nt Thtr ¢h8rtty 18 8 CL￿npOnY 1Smlthd by guaranté¢ KryFwled on 22 Aprti 3)16 and wlst•r•d ¥￿th the Ch￿ty Comrni88ion on 30 August 2016. Its wverrire do￿ThIrt is it8 Memmnthjrn and ofAssoc48fjon. Thb tru8t8•s, who arg 8180 ts d￿?￿1￿ tr of (•npany 11. orKI seTrpd durfThJ tho yaar gnd up to U)$ dats of slgnature oftha ffin￿l rn'. Nlr M A Forman Mr T K John$￿Th MrsJMEII Mr T O'Naill M$ J English None ofth• trust¥￿ ho9 #ny berfK4al Interesl In tho ￿)Ir￿ny. AJI of th8 Inrftg9$ rnernt)w3 01 the ccfflpany and gu4r8nteg lo cvnmbute £1 In the 8V8nt of a ￿ThjIng up. Tho to8rd met 4 fjmes durtw the yow. Controt ol tho ch8rity re8kles In thB Board of Trust885. Day to day management Is delegated to the Execullve Dlrvdor. A group of thre8 LU￿te¥S rn90t8 regularly 88 a Standkng Commlttee to 8nabl8 mor8 dyngn to bg ￿dertak•n when aF¥op￿¥t¢ ond follv•thg whic the Board of Tnt•8818 updat•d. Contrd of Ihe rt￿rIty reBlJ8s In th8 808fd of TnJ8t088. D8y to day rn8nagThnt L8 de8t8d to th8 ExacU￿¥? Director. A grcJp cl thrn8 t￿t0￿¥ me8ts regu￿ty aB a StaThJing Commlkne to enabkn mc¥• dyn4mi¢ action to b? undgrtaken when approwlate aThJ fc41olng ￿tc th8 Board of TrL*t0•8 b upJaled. W8$ by ￿ Bowd ofTrus1￿. rs J M Ellls Tru•t••

Draft Flnanclal stat•M￿ at 20 June at 0g:08:1fj THE BIG TRUST LIMITED STATEMENT OF TRUSTEES, RESPONSIBILrriES FOR THE YEAR ENDED 30 SEPTEMBER 2023 Thè trust88s, aLw t￿ dinvA(xs ol Th? BWJ Tfttst Lrthd thy tho puw of D)nyny law. are re8ponwbJe for prep8ring tFkg Tw8t888' Rapr￿t financi￿ statemants Ki a(mnlane ￿th appltsble law and Unrtod Kingdom A¢￿Unting Standards IUnit&Y Kwdom GenerallYp￿pt8d fv<crAJnting Practic•l. Company Law requi￿ the trustees to prepare f￿ncle1 statern￿ fin8ncial 9￿8 8 and f8lr èw of the 5txts of affaits of Ihé charity of Iha inc¥)m¢ng r•s￿rrS apF4icalh)n ol resourcth. indudlng the ino)rn8 and expendthie. of th8 tharitabl8 C4ynpany tthat ywr. In Ihw ffine￿oI stalom9nts, Ihè lftAt8•8 wu•d to.. . Oelect 8ultabl8 acD)unlTrJ and Ih8n apr thwn r￿atty. . mako ludgernwts 6811mat88 that we TOaBNwble and . whgther wplkabkn UK AC￿nIng Stsrbjards b•8n ftltrA1. io any materlal departur88 dl8c108ed ond explained In the financ￿1 atatem￿.. 8rkJ . prepar8 tho fin￿nd￿ Btatsmnts on tho 90kn) bog1• ￿1988 k18 In8pwoprlats to prnsurno that the charlty wlll eonlnuo in oparall￿. Th• tru8t8•s ar• rnSF4M8lbl• le¢ k￿rIng 8doquJ thot di8cI)1g wrfh r•••tmblo accuracy at any dme the ffnanc481 ￿r0¢fi ol thè charty and 8nabl8 th8m to 8nsur• that the fknanckl siaternents compty wth tho Companles Act 20￿. They are ekn reSp￿sIbl9 for ￿l¢qUIr￿1￿0 th• #ss•ts ol tho charity and hwc• for taking r•aSc￿8bIè 8tOP8 for tho prev•ntl￿ and delth ofknLvJ and other Irr•Jul•rf1108.

Draft Flnanelal Statement• at 20 Jun• 2024 at 09:1)8:10 THE BIG TRUST UMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BIG TRUST LIMrrED I retkjrt to the trust•&s ￿ my examina11￿ Lrf th• finATh>81 stalThnts crf Tho Blg Tnjst Untsj (the for tho year 8nd8d 30 Sopternber 2023. R•sponslbllltlg• and basls ol r•port As Iha trustw of Ihe charity land also kn dIT￿try$ lty th• pur[￿ of LNkygny kn¥) you 8ro r88pC￿81bla for t prgparnfjon of the flnandgl staten￿ts In vAth the r8quhm•nts of tho Companies Act 2006 (thè 2006 Ha¥Ang satlsffied my$811 that the st8tam8rts of th• dwrity ar8 to bo 8wJited under P8rt 18 of tho 2006 Act and 01￿116 for Indepond•nt trxaminati(￿. I rwt kn reopect of my examina￿n of th8 charltys flnandal atstgnwnts out under oEdhJn 145 of thg C￿nI188 2011 2011 Adl. In cxrt my •xamln8tim I have all Iho appl￿￿¥ OlrethTh by the Cho11ty CommlsslDn under 88con 14515Xbl ofthe 2011 knt. Ind•p•nd•nt •x•rnln•rf• •t•t•m•nt I hm [￿M￿8tsd my examin8tksn. I r£snfimi thgt no m8tter8 h8ve cm to rny attorfon In C¢nrtKlt￿ ¥•lth Ihfr •xamln8tron giving me c•u8• to beI￿ve that in any mgierf81 resp￿￿. accourfry records were not kept in rnspect ofthe dwrity a6 req￿•d 386 ofth• 2C#)6 W or thè finar￿181 ¥tstements do not 8co)rd Itm• r•ctrty'. or lh8 finandal slatarnents do nrA (X)rn￿y wilh tho acujlmbng r•qu&w￿l8 d ￿￿)n 398 ot th8 2CQ8 Act oth•r than any requirement Ihal th8 accounto gfve a tru• and lalr matter o)n84d•r•d a$ p•rl of an IrdopeThYenl exanlnauon., or Ihe fin￿c4a1 81atenwnts rKJl t•an prnpargd kn accordance the method8 and prfr￿p1￿ of the stst8m8nt of R•￿mmer￿j PradK• accounung and r8Fth1￿ •FWicable to charme8 poparfng Ihelr accounts In accoTd8nL* wllh th• Fln8n¢W R¥#ykng Stsrnlafd awuble In th• UK ar Reput)Uc ol1rn18nd IFRS 1021. I have no conc8m$ ¢ThJ hava ¢tyno 8tr018 no other matter8 in conn•dion wAlh th• •x8minakn to %thlch attention ould ￿ drawn h) ¢hl$ r•port in ordor to enabl8 a pmpor und8rniandlNd ol Ihè finandal Bt81gments to b8 reached. Anthony Bayllu TEP DSG Chartered AcLX)unt8r)ts C8stte Ch8mb8r8 43 C88Ue Street Llverp L2 9TL Dated..

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Draft Flnanclal 3tat•mmts ot 20 Jum 2024 at i)9:08:10 THE BIG TRUST LIMITED STATEMENT OF FINANCIAL ACTivmES INCLUDING INCOME AND EXPENDMJRE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2023 Unr••trlct•d Unr••trlthd lund¥ fvnd• 2022 Ineom• from: Dc¥)otions and 16gac18S Chartta￿a aclMbo8 10,(XY) 12,800 99,735 Tot•1 In¢om• 109,009 112.535 80.339 98.603 N•t Incom• Ind mov•m•nt In fund• 28.670 13.932 R•conclll•tlon ollund•: Fund b818rt￿ at 101th 2022 37,573 23,641 Fund bl•neM at 30 S•pt•mb•r 2123 88,243 37,573 The notoB on pagoj 8 to 13 l¢Mm of lh￿0 slat•w•.

Draft Finon¢ial Stslement• •t 20 Jun• 2024 at 09:Q8:10 THE BIG TRUST LIMITED BALANCE SHEET AS AT 30 SEPTEMBER 2023 2022 Flx•d aM•ts ¢urr•nt •M•ts 11 16.198 50,445 7.126 CaBh at bank ar￿ In h¥k1 41.4S3 Cr•dftorn.' amount• hlllng du• lthln on• ￿r 12 Not curr•nl 0888ts e6.243 37,573 Th• funds olth• ch•ilty Unr88tri¢ied lund8 eB.243 37,573 e6,243 37.573 Th• eomp•ny h enbued to ts ex•mfv from th• rnqulwnant c1)nl￿ In 4T1 of Ihe Cunpanl88Act 20Cfj, for th8 y88r anded 30 Sepl8mbor 2023. Th• dlr•¢¢or8 xkn¢vAedsp resprywIblN￿ lth th• WL8m8bts ol th• Conwnlos A¢t 2CQ8 Th• m8mb•rn h•v¢ not roqu1￿j the c4xnpany to obtdn an a￿1￿ of kn lknandd statements fortha y•ar In qupjkn in accordanc• with 8•clon 476. Th888 financial st8iements bgen wepwed kn Kc4xdanc• wlth tho aPF4irabb• to e4)rry)anle8 to Ihg sm811 cornpanles reglme. Tho ffinanda stst•m8nts worn awo¥•d by tha trusty•• fm....................... MrsJ Tru•t•• Ell18 c￿anY regl5lratk￿ numbgr 10142738 (Engl*￿ •￿j Wal&81

Draft Flnanclal Stat•mgnt• at 20 Jun• 2024 at 09:08:1fj THE BIG TRUST LIMrrED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 A¢countlng polkl• Charfty Informallon The BVJ Trust LIMI￿ 18 a ￿vate L￿panY IrTMt8d by gu8rant•è Erfjland ar￿ Wakn. The r8018twoyro b• rncefved. Cash donatkffi5 8ffj rwJnlget1 on T￿p1. Other dMatity)8 8r• rwlsod onc• the charity has bo•n notffi•J of th8 donollon, unless perfo￿8￿ Cor￿11￿￿ wuir• def0Th￿ of ths 71tyJnt. Inc￿m8 tax rocoverable In laoon lo don8lb)ns r•ca¥8d und8r ¢3ftAbJ w ds¢d8 of L￿nant Is rottgnl¥•a •1 Ilw timo oftho donatlon. l.S Éxp•ndltur• Expendlture ts rerx4JnW Iharn 08 8 W or oUhJalK)n to transfer econrynic tengfft to a Ihird party. 6t 18 ￿￿¢￿&ble that 8 transfer of •))rthi b? wuirnd In sattl￿￿t. ond the amount of the obllg8lon in b8 n￿aSure￿ rdkgbly. Expth)dlbJrn h da681ned by a¢tivty. Thè fA)8is of eath admty we mJ# up of th& total of diract (>Jsts and shared o)sts, indudiNJ suppc4t C(6ts invcfved in urKl8rtaklng 8￿h om. DIr￿t u)sts attri￿tatIo to a swwjle 8ctNity arg allocated diredy to Ihat athity. Shared costs ￿1th conln'LNJte to rTh)re than on8 activity ond support costs whith are not allributatAe to a activty are apwtiQ￿d b&twew those adVit￿ on a basis txsnslstant with lh8 us8 of rèsources. Cenlral staff costs arè alkxated ￿ the ba￿$ of time spent. arKI depreciation tharges 8rg alk￿8￿ ￿ th• ofthe 88seYs ust.

DrBft Financial Stat¢m•nts at 20 Jun• 2Wa4 at 09:08:10 THE BIG TRUST LIMrrED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Accountlng pollcl•• (Cont1n￿) 1.0 TJnglbl• fix•d a•••l• Tanglblè fixed 888ets are lTrNlaly me8surnd At oxt 8ubswMty m•asur•d ot ¢0St or valjallon, not of deprery8Uon and any Impolnmènt Deprecigtk)n Is rwnls8d so as to wrtts off ts cost of 088•18 le￿ Iholr ro8Klu81 valu•8 over Ih?Ir useful Ilv88 on thg folkmng ba8es'. The 98ln or1088 artslro on th& dl$pos•l olan a88et18 detemln8d aa Ihe drflerence behveen the sal• pr¢¢0￿¥ ond Ihe catyng valuè al th9 4Wt. ond is recoJni8•d in th• slattm8nt of finandal activths. 1.7 ¢￿h and e••h •qvlv•l•nt• Cash 8nd ¢88h equivalents induda c88h kn hgrK1. dawAi18 hehj 8t cdl wilh banks, othèr 8hort4onn Ilqukl inve8tm¢nts wbth origind rrotuiits•# of Ihw or lou, aThl ovtydrth. Bank ¢y￿rdWaft8 aro shown thln borrtr•Angs In cuff¢nt Ikqbihoes. 1.8 RMfiel•l ￿￿truTh•nI Th8 charfty ha¥ lo apFty the Sll)n 11 'Bo8k ￿nandal In81nJrn￿ts. and S•ckn 12 'Olher Fina￿101 InstruTh￿ts Issu88' of FRS 102 to all ol It8 finar￿1 InslNm8nts. Ftnoncl81 a88ets 8nd lbllSUes are offset. with ￿ n•1 amwnts kKe8en￿j in the finandal $t•t•monts. when therels a legally enforc•8b￿ r￿ht to 8•t off IhB r8wnised mn18 8ThJ thar•18 An knt•nkn lo sotue on 8 net bo•￿ orto reall•0 the •8••t •ThJ 8•lYe ts l•bHIty ￿multar￿. 8••lc Iln•ncl•l •M•ts Bask flnoncl81 asgéts, whO¢h Indud• dobtcrt cagh and bank balan￿, 8r& in￿6￿Y measur•d at trgnsa¢tion price indudlng transact)n costs and aro subs¢quenty carried at amorusad o)si uslNJ th& effective Intorgst mothod Un￿88 lh8 8rrarKJ¢m•rt cons0￿rt&S a finwclrvJ tr8nsactitin. whtrre the tranS￿n Is m•agur•d at lh• value of the fu￿re recelpts dlscoLM)t8d #t • rrkqrket rate of Interest. Flnan¢l81 a￿ets a88fftod as recefvabl8 wlthln ona y￿r org •ThM180d. 9￿1¢ t7n•nd•l M•bU1114# Bask financlal Ilabllibas am Inmtaty reo)g1SMd 81 transacllon prk• unloss th6 arr8NJèment constitute8 a nanclng tr8n$8dton. where the debt instrumwrt 18 measuffjd At th8 pr88ent vBlug of the futsjro p8ymtsnts discounied at o market rate of Interest. FlrAffAal IlatrflU8s 08 payaljle thn om y•ar 8rtr not emortlsed. Trndo ¢r•Jllm are c4Afjgatkn8 to pay lor Lv w¥lc•8 th&t have been wulr&J In lh8 ordinary WLWBe of operatknns frcn svppliern. knk)unts payab￿ are dassffied as ¢uryent I￿￿111b&S rf paymènt i¥ due wthin one year or ths. If noL thèy 8rs preS￿led as rKJn-wrwt IlabllN68s. Tradfr crnthtorn gro recognised Inltlalty at tr8na8clon prk• and $ubwuenty me8sur&J at 8rTyli8ed cost ￿41r￿a th• •ffÉclNe interest method. Flnancial U81J1￿08 are dwwnfjs&J t•kn8n th• L¥)nITa￿￿ expTr or are dkidr9Bd or cancd1￿. 1J Employee beneffts The cost of any unus*il entiyerywt 15 recayised in the thè •mpWo'$ ¥er¥xw are Terniinalion teneffts arg r8cLyJnis•d immèdiatèty as an gxpense when the charity IB dorTh)nstrth tsjmmitbj to tèmiinalè the grnpty￿t ofan ernF4oyee ￿ to Fm•Je tem)ination ben&ffts.

Draft FlnwKlal Slat¢ments at 20 Jun• 2024 at 09..08:10 THE BIG TRUST LIMrrED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Accountlng pollc• (Conl1n￿dI 1.10 R•tlrÉm•nt bon Paym8nts to deffin8d tonldbukn rdrement benefft (arwl as an f41 du•. In the appkncaticffi of th8 charity's 8¢x￿nti￿a pSKX5. th8 trustèès Arn rnqulred to make Judgements. estimates aTrJ assumplh)ns abwl the carrylng arno￿1 ol assets and liabi¥b95 that arè Mt r&*Jlly apparfrnt from oth8r 8our¢s$. Th¥ 0$16mal&$ 8Th1 assctht&# assunwth)ns are based on hi8tori(al 8¥perknc• aTrJ other fa¢tLYS that are consklered to be rdevanL resums May Ihw osllmat8S. Th8 8sknat88 and uThJo￿Tr3 a8wrnpIkns 8Te reNknThJ ￿ on ba￿8. to ac￿UntIng estim8t98 are re￿niSed in the in the 66b.mats i8 rew88d where the rgvisKJn affects tt￿y that perlod, or In the p8rbd ol Ihe re¥￿10￿ aTrJ luturg penod$ whar& mision both (lwrent and Iirturo p8rfod8. Inc(vn• from don•tloM and l•o•GI•• Unr••trf¢t•d Unr••trlct•d fvnd• fund• 2023 2022 DonaUon8 10,CKY) 12,800 Incom• Irom ¢h•rft•bh •ctMtI•• Unw••trld•d fund• 2023 Unrn•trf¢t•d fund• 2022 99.735 10-

Dr•lt Financial Statements ot 20 Jun• 2024 •t 09:08:10 THE BIG TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Exp•ndlturn on chJrll•bh acllvlu Dlr•ct ¢￿ts Staff cost8 DeprecIatiC￿ 8nd Impalm￿nI Ready lor Work- tralnkng Travellng •XWIS•S Sundry 755 1,740 304 37,478 10.349 SI,￿9 40.277 8har• ol •upport •nd go¥•m•nc• co•ts l•• 01 Support 23,S56 5,774 $2.592 98,603 An4￿1• by fvnd Unr•8trfcted fvnd 80.339 98.603 8upport ¢Ml• •ll¢)¢thd to •ctlTAII•• 2023 2022 Offle4 0x￿n$I Con6kAtancy fe•s G0￿manCe co8ts 18.556 5.774 47,S92 5,734 56.328 DSG Ch•rtef+J Ac￿Untsnts pthded finand81 seMLX h) kw)d •]uN8lent to g Value ot £5,000 in the year. DSG is ccnshJer&Y lo be a rela￿ party as Mrs J M Ellls. a Iwsle8 of the rtharlty, Is a partner In lh• fim). AMION Con8uMng Llmlted wo¥1￿1 (fft8 spats. MIION Llmhod IB con8kJor•d lo bo 8 r8 pety as MrTK Johngton. a trust•9 rftho c*81ity. l& a of the flrTn. Employ• The average rn0n1h￿ numb8rof•nWoy88¥ duriThJ Ihe ￿ wa8: 2023 Numbgr 2022 Numb•r 11

Draft Flnanelal Stat•m•nts at 20 June 2024 •t o•:l)8:10 THE BIG TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEAIBER 2023 Emplt> Icontlnuedl Employrnent co•t• 2023 2022 Wag8s salari68 Sockg188(xJrity Ixxts 35,$30 3,327 1,803 40.860 There rn) ¢mployw Wh1)￿ annual r￿Un818ti￿ was £80.fx#). T•x•tlon Thè d)arlty18 txernpt from tsx M I￿ galns falw lthkn godlon 505 ofthe Taxe8kt 1988 or 8edk)n 252 01 thè Taxalkn of Charg8atA• G￿nS Act 1W2 to the extsnt Ilwt iheso are apF4K8d lo its cgrrtable obl•¢l8. 10 T•nWbl• as••ts C￿t Al 1 Octobor 2022 AI 30 Soplomtr 2023 D•pr•clatlon •nd kn￿l￿nIn1 At 1 Octob•r 20Z2 At 30 Sept￿lber ￿23 C•Thylni nount At 30 Septembw 2023 At 30 Septsmbw2022 11 D•btor• 20rJ 2022 Amoub)ts l•lllTrJ du• Tllhln •n• yw. Olhor dobtcKs Prepayrnenls aNJ K¢ru•d 16,198 4.583 16.198 7,126 12-

Draft Fin•nci•l Stslem¢nts •t 20 Jun• 2024 4t 09:IX:10 THE BIG TRUST LIMrrED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR ThIE YEAR ENDED 30 SEPTEMBER 2023 12 Cr•dttorn: •mwnt¥ f•lllry du• wlthln ¢)n• y•w 2023 2022 Trth credltc Accrug18 and def8rr•d Inc4M 810 3,270 3.880 13 R•l•t•d party tr•n••¢l Th•rn ￿r* no d￿(loBabkn related rArty tran8acakrn durlng ts yw othwthan 8$ th8do8•d In 7. 13-