Draft Financial Statements forWEEE Charity as at 31 October 2025
Charity Registration Number 1169658 (England & Wales)
Report of the Trustees, and Unaudited Financial Statements
for the Year Ended 31 October 2025
for
WEEE CHARITY
11Page

Draft Financial Statements for WEEE Charity as at 31 October 2025
Charity Registration Number 1169658 (England & Wales)
Trustea8'
A Hilton
{Appointed 1410912023)
(Appolnted 14109/2023)
(Appointed 1410912023)
(Appointed 14109120231
A Brock
S Bennett
C Preston
Charlty Number
1169658
(England & Wales)
Charlty Addres8
11 Tanningcourt
W8rrington
WA12HF
21Page

Draft Financial Statements for WEEE Charity as at 31 October 2025
Charity Registration Number 1169658 (England & Wales)
NT
Tru8tee's Report
Indepandont Examlnor'8 Report
Statement of Flnanclal Actlvitles
Balanca Sheet
Notos to the Flnanclal Statomont
10-17
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Draft Financial Statements forWEEE Charity as at 31 October2025
Charity Registration Number 1169658 (England & Wales)
The trustees present their annual report and financial statements for the year ended 31 October
2025.
The financial statements have been prepared in accordance with the accounting policies set
out in note 1 to the financial statements and comply with the charity'8 constitution, the
Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Flnanci81
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" {effectlve 1 January
2019).
ObJectlv•$ and actlvltles
The charity's objects are: The protection and preservation of the environment for the public
benefit by the promotion of waste reduction, reuse, reclamation, recycling and use of recycl6d
products.
The relief of fin8ncial hardship by the recycling and provision of electrical and electronic it8m8,
The prevention and relief of poverty in Warrington and other parts of the UK as the Trust88s may
determine, by providing gr8nt8, items and services to individuals in need and charities and other
organisations working to prevent or rglieve pov8rty.
To 8SSlSt our volunteers back into paid 8mployment where p085ible and to provide a supportive
environmont wh8re volunt8ers can learn a range of useful skills.
The trustees hav& paid due ragard to guidance issued by the Charity Commission in deciding
what activities the charity should undertake.
Achlovam•nts and pertormanc•
Bu8ine8888 are continuing to use our services to recycle office equipmont. We are able to use
this equipment to provide good quality affordable equipment to tho88 on limited budgets.
Our volunteers learn valuablo skllls, both involved in the recycling and refurbishment of
computer equipment and in other valuable work skills which is Important as some of them go
on to seek paid employment.
The charity has important benefits forthe local community both in terms of providing a viable
recycling facility, thus reducing waste also working with volunteers from the local community to
increase employability skills and help to combat loneliness.
When surplus funds arise, we make donations to charities whose objectives are In ling With our
own and we are also proud to provide sponsorship for a child abroad.
Volunteers come to us via Warrington Voluntary Action, the local Job Centre and The Prince's
Trust. We are always grateful to our volunteers who help us meet our ch8ritable purposes of
recycling and reducing waste.
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Draft Financial Statements for WEEE Charity as at 31 October 2025
Charity Registration Number 1169658 (England & Wales)
RU
po
Flnanclal review
The Charity's total income for the year ended 31 October 2025 w8s £376,889. Total expenditure
was £294,126 resulting in a proflt of £82,762.
The total of the unrestricted general funds carried forward at 31 October 2025 was £99,843.
It 18 the policy of the charityth8t unrestricted funds which have not been designated for
8pecific u88 8hould be maintained at a level equivalent to between three and six month's
expenditure. The trustees consider that reserv88 8t this level will ensure that, in the event of a
significant drop in funding, they will be able to continu8 the ch8rity'8 current activities while
con8ider8tion 18 given to ways in which additional funds may be ralsed. Reserves has fallen
8ignific8ntly below th18 level as at the end of the accounting period. Trust&es and staff are
8Ctively engaged with plans to restore the lev81 of reserves to the 8mounts required by the
policy.
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Draft Financial Statements forWEEE Charity as at 31 October 2025
Charity Registration Number 1169658 (England &Wales)
The trustees have assessed the major risks to which the ch8rity is exposed and are satisfied that
systems are in place to mitigate exposure to the major risks. Structure, governance and
management. The ch8rity is controlled by its governing document, a deed of trust. The trustee8
who served during the year and up to the date of signature of the financial statements were:
A Hilton
A Brock
(Appointed 14 September 2023)
S Bennett
(Appointed 14 September 2023)
C Preston
(Appointed 14 Septembgr 2023}
(Appointed 14 September 2023)
When appointing new trustees, we considerthe skills whlch they can contribute to the runnlng
of the charity to ensure we have a br08d range of skills available to us. We always welcome
interest from potential trustaes.
The charity is run on a day-today basis by two Paid Charity M8n8gers who manage a team of
Staff and volunteers. None of the trustees has any beneficial interest in the charity.
The trust888' report was approved by the Board of Truste68.
A Hilton
Trustee
Date:
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Draft Financial Statements forWEEE Charity as at 31 October2025
Charity Registration Number 1169658 (England & Wales)
I report to the trustees on my examination of the financial statements of WEEE Charity for the
year ended 31 October 2025
R98ponslbllltl88 and ba818 of tho report
As the trustees of the charity, you are responsibl8 for the preparation of the flnancial 8tatement8
in accordance with the requirements of the Charities Act 2011.
I report In respect of my ex8mlnatlon of the charity'8 flnancial statements carried out under
8OCtion 145 of the Charities Act 2011. In carrying out my examination I have followed the
Directions given by the Charity Commission under section 145(5)(bl of the Charities Act 2011.
Indepondent Examlner's Statement
I have completed my examination and confirm that no materi81 matters have come to my
attantion in connection with the examination glving me cause to believe that in any material
respect:
1. Accounting record8 were not kept in respect of the Trust 88 required by section 130 of
the Act; or
2. The 8ccounts do not accord with those records
I have no concerns and have come across no other matters in connection with the examination
to which attention should be drawn in the report in order to enable 8 proper und8rstanding of
the accounts to be reached.
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Draft Financial Statements for WEEE Charity as at 31 October 2025
Charity Registration Number 1169658 (England & Wales)
OR
UNRESTRICTED
FUNDS
2025
UNRESTRICTED
FUNDS
2024
Notes
Income from..
Charitable Actiwtles
376,889
282,456
Total Income
376,889
282,456
Expendlture on:
RalslngFunds
Charltable Actlvltles
294, 126
275,972
Total Expendlture
294, 126
275,972
Net expendltureand movement In funds
82,782
6,484
Reconclllatlon of Funds
Fundbalances oll November2024
17,081
10,597
Fund balances at31 October2025
99,843
17,081
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Draft Financial Statements forWEEE Charity as at 31 October2025
Charity Registration Number 1169658 (England & Wales)
BALANCE SHEET
DE
2025
Notes
2024
Flxed Assets
Tanglble Assets
17,016
io
5,408
Current Assets
Debtors
Cash 8tbankandln hand
li
82,827
11,673
82.827
11,673
Credltors: amounts lalllngdue wlthln
one yoar
Nol curr8m assets
82,827
11,673
Total a880ts le8s current Ilabllltl8s
99,843
17,081
The funds olthe charlty
UnrestrlctedFunds
13
99,843
17,081
The financial statements were approved and signed by
A Hilton
Trustee
Data
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Draft Financial Statements for WEEE Charity as at 31 October 2025
Charity Registration Number 1169658 (England & Wales)
1. Accountlng pollcia¥
Charlty Informatlon
WEEE Charity is a publlc benefit entlty under FRS 102.
1.1 AGcountlng conventlon
The financial statements have been prepared in accordance with the charity's governing
docum8nt, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in
the UK and Republic of Ireland" and the Charities SORP Accounting and Reporting by
Ch8ritl88: Statement of Recommend8d Practice applicable to charitie8 preparing their
accounts in accordancewith the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102)" The charity is a Public Benefit Entity as defined by FRS 102.
The charity h8S taken 8dv8ntage of the provisions in the SORP for charlties not to prepare
8t8t8ment of cash flows.
The financial statements hav8 departed from the Charities {Accounts and Reports}
Regulations 2008 only to the extent raquired to provide a true and fair view. This departure
has involved following the Statement of Recommended Pr8Ctice for charities applying FRS
102 rather than the v8r8ion of the Statement of Recommended Practice, which is r8f8rred to
in the Regulations, but which has since baen withdrawn.
The fin8nci81 statements are prepared in sterling, which is the functional currency of the
charity. Monetary amounts In these financial statements are rounded to the nearest £.
The fin8ncial statements have been pr8par@d under the historical cost convention. The
principal accounting policies adopted are set out below.
1.2 Golng concern
These financial statements are prepared on the going concern basis. The trustees have a
reasonable expectation that the charity will contlnue In operational exist8nc8 forth8
foreseeable future, however, the trustees are aware of certain materlal uncertainties which
m8y cause doubt on the charity's ability to contlnue as a going concern.
1.3 Charitable fund8
Unrestricted funds are available for use at the discretion of the trustees in furtherance of
their charitable objectiV8S.
Restricted funds are subject to specific conditions by donors or grantors as to how they may
be used. The purposes and uses of the restricted funds are set out in the notes to the
financial statements.
Endowment funds are subject to specific conditions by donors that the capit81 must be
maintained bythe charity.
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Draft Financial Statements for WEEE Charity as at 31 October 2025
Charity Registration Number 1169658 {EngLand & Wales)
NOT
1.4 Income
Income is recognised when the charity Is legally entitled to it after any performance
conditions have been met, the amounts can be measured reli8bly, and it is probable that
income will be received,
C8sh donations are recognised on receipt. Other donations are racognised once the charity
has been notified of the donation, unless performance conditions require deferral of the
amount. Income t8x recov&rable in relation to donations received under Glft Aid or deeds of
covenant is recognised at the time of the donation.
L8g8cies are recognised on receipt or otherwise If the charity has been notified of an
impending distribution, the amount is known, and receipt is expected. If the 8mount is not
known, the legacy 18 treated 88 a contingent 8sset

Draft Financial Statements for WEEE Charity as at 31 October 2025
Charity Registration Number 1169658 (England & Wales)
1 Accounting policies (Contlnuod)
1.5 Expendlture
Expenditure is recognised once there 18 8 leg81 or constructive obligation to transfer
economic benefit to 8 third party, it is probable that a transfer ot economic beneflts wlll be
required in settlement, 8nd the amount of the obligation c8n be measured reliably.
Expenditure Is classlfied by activity. The costs of each activlty are made up of the total of
direct costs and shared costs, including support costs involved in undertaking each activity.
Direct costs attributable to a single activity 8re 8llocated directly to that activity. Shared
costs which contribute to more than one 8Ctivity and support costs which 8re not
attributable to a single 8Ctivity are apportioned between those activities on 8 basis
consistent with the use of resources. Central staff costs are allocated based on time spent,
and depreciation charges are allocated on the portion of the a8S8t'S Use.
1.6 Tanglble flx6d a88et8
Tangible fixed assets are initially measured at cost and Subsequently measured 8t cost or
valuation, net of depreciation and any impairment1088es.
Depreciation is recognised to write off the cost or valuation of a88ets la88 their residual
values over their useful lives on the following bases:
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
25% on cost
250h on reducing b818nce
25 % on reducing balance
25% on cost
The gain or loss arising on the disposal of an asset is determined as tha difference between
the sale proceeds 8nd tho c8rrying value of the asset and is recognised in the statement of
f inancial activities.
1.7 Impalrment of flxed a88•t8
At each r8POrting end date, the charity reviews the carrying amounts of its tangibl8 assets to
determine whether there is any indication that those assets have suffered an impairment
loss. If any such indication exists, the recoverable amount of the asset is estimated to
determlne the extent of the impairment loss lif any}.
1.8 Cash and eash equival6nts
Cash and cash equivalents include cash In hand, deposits held at callwith banks, other
short-term liquid investments with original maturities of three months or less, and bank
overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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Draft Financial Statements for WEEE Charity as at 31 October 2025
Charity Registration Number 1169658 (England & Wales)
Fl
1.9 Financlal instrument3
The charity has elected to 8pply the provisions of Section 11 'Basic Financial Instruments,
8nd Section 12'0ther Financial Instruments Issues, of FRS 102 to all of its financial
instruments.
Financial instruments are recognised in the charity's balance Sheet when the charity become8
party to the contractual provisions of the Instrument.
Financial assets and li8bilities are offset, with the net amounts pres8nted in th8 financial
stat8m6nts, when there is 8 legally enforceable right to set off the recognised amounts and
there 18 an intention to settle on 8 net basis or to re81ise the asset and settle the liability
simult8naou8ly.
Baslc flnanclal a896t8
Basic financial assets, which include debtors and cash and bank b8lance8, are initially
measured at transaction price including transaction costs and are subsequently carried at
8mortised cost using the effective interest method unless the arrangement constitutes a
fin8ncing transaction, where the transaction 18 measured at the present value of the futura
receipts discounted at a market rate of interest. Financial 8ssets cl889ified es receivable within
one ye8r are not amortised.
Ba8lc flnanclal Ilabllltle8
Basic f inancial liabilities, including creditors and bank loans are initially recognis8d at
transaction price unless the 8rrangement constitutes a financing transaction, wher8 the debt
instrument 18 measured at tha present V8lue of the future payments discounted at a market rate
of interest. Financi81 Ilabillties c18ssified as payable within one year are not amortised.
Debt in8trument8 are 8ubsequently carri8d at amortised cost, using tha effective interest rate
method.
Trade creditors are obligatlons to pay for goods or services th8t have been acquired in the
ordinary course of operations from suppliers. Amounts payable are classified as current
liabilities if payment is due within one year or less. If not, they are presented as non-current
liabilities. Trade creditors are recognised initially at transaction price and subseq uently
measured at amortised cost uslng the effective interest method.
Derecognition of f inancial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged orc8ncelled.
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Draft Financial Statements for WEEE Charity as at 31 October 2025
Charity Registration Number 1169658 (England & Wales)
1.10
Employee benefit8
The cost of any unused holiday entitlement is recognised in the period in which the employee's
services are received.
Termination beneflts are recognised immediately a8 an expense when the charity18
demonstrably committed to terminate the employment of an employee or to provide
termination benefits.
2 CrltlcaL accountlng estlmates and Judgemants
In the appllcatlon of the charity's accounting policie8, the trustees are required to m8ke
judgements, estimates and assumption8 about the carrying amount of assets and li8bilitles that
sre not readily apparent from other sources. The estimates and associated 888umption8 are
based on historical experience and other factors that are relevant. Actual results may differ
from these estimates.
Th6 estimates and underlying assumptions are r8viewed on an ongoing basis. Revi8ion8 to
acoounting e8timates are recognised in the period in which the estimata is revis&d where the
revision affects only that period, or in the period of the revision and future periods whare the
revision affects both current and futur6 periods.
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Draft Financial Statements forWEEE Charity as at 31 October 2025
Charity Registration Number 1169658 (England & Wales)
Tl
3. Charltable actlvlties
Charltable
A¢tlvltles
2025
Charitable
Actlvltles
2024
Onllne Sales
Shoplncome
Sale ofscrap
Grantlncome
290,290
32,532
34,066
20,000
214,223
47,705
19,552
976
376,889
282,456
4. Expendlturè ol ralslngfunds
Unrastrletod
Funds
Unrestrlcted
Funds
2025
2024
Tradlngcosts
Other TradlngActlvltl8s
S. Charltable Actlvltles
Charltable
Expgndlture
2025
Charltabl
Exp6ndltur8
2024
Staff Costs
Depreclatlon andlmp81rment
Insur8nce
LightandHeat
Telephone
Prlntlng& statlonery
EqulpmentHlre
Subslstence
Posragè & Carrlage Charges
Motor& TravelExpenses
Repalrs & Malntenance
Irconsumables andsoftware
Subscriptlons
R8ntofpremlsè$
ProfesslonalFees
Rates
Hotel&Accommodatlon
CleanlngExpenses
Other Charitable Expendlture
206,504
946
2,490
7.329
2,419
164,713
1,003
2,664
4,978
2,343
144
379
3,259
17,948
33,540
2,726
240
2,453
9,193
32,669
2,542
617
619
15,857
7,374
1,453
88
1,333
108
17,322
4,108
1,467
2,813
2,373
14,085
294, 126
275,972
N.3 These are ouriigures taken fromlnformation we havè receivedfrom openlngbaian¢e figures FY24
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Draft Financial Statements for WEEE Charity as at 31 October 2025
Charity Registration Number 1169658 (England & Wales)
6. Net Movement In Funds
2025
2024
The net movement In funds Is stated after charginglcredltlng
Feespayable for the Independentexamlnatlon of the charltles
rinancialstatements
600
600
Depreclatlon of owned tangible fixed ass6ts
946
1,003
7. Trusteos
None of the trustees (oranypersons connected wlth them) have recelvedanyremuneratlon orbenellts from
the charltydurlng the year
8. Employees
2025
Number
2024
Number
The average monthlynumber of employees durlngthe year
was..
12
Employment Costs
2025
2024
Wages andsalarles
206,504
164,713
Therewere no employeeswhose annualremuneratlon was
more than £80,000
Remuneratlon of keymanagementpersonnel was as follows
2025
2024
Aggregate Compensatlon
9. Taxatlon
The charity is exempt from taxation on its activities because all of their Income Is applled for charitable
purposes
161Page

Draft Financial Statements for WEEE Charity as at 31 October2025
Charity Registration Number 1169658 (England & Wales)
Fl
10. Tangible Flxed Assets
Plant and
Equlpment
Flxtures and
Flttln
Comput¢rs
Motor
Vehlcles
Total
Cost
At l November2024
7.974
1,332
4,733
7,938
21,977
At 31 O¢tober 2025
7,974
13,88S
4,733
7,938
34,530
Depr•clallon and Impalrment
At l November 2024
Dapreclatlon charg•d In theyaar
4,275
1,163
3,194
7,938
16,570
665
73
208
945
At31 October 2025
4,939
1,236
3.401
7,938
17,514
CarrylngAmount
At 31 October 2025
3,035
12,649
1,332
17,018
At31 October 2024
3,700
169
1,539
5,408
11. Debtors
2026
2024
Amounts falllng due wlthln one year
Prepayments and accrued Sncome
12. Crèdltorl
Amounts lalllng due wlthln one year
2026
2024
Other faxatlon & So¢lalSecurlty
Accruals and dglerred Income
37,985
11,927
37,985
11,927
171Page