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2025-03-31-accounts

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Trustees’ Annual Report for the period

From 1 APRIL 2024 To 31 MARCH 2025

Charity name: MIND YSTRADGYNLAIS Charity registration number: 1175273

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 The charity provides advice and support to
empower anyone experiencing a mental
health problem in Ystradgynlais and the
surrounding areas. Mind Ystradgynlais is
affiliated with Mind National Association for
Mental Health and its purpose and activities
are in accordance with the aims and
objectives of Mind.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and
1.19
During the year, the charity has contnued
to deliver a broad range of services
designed to promote mental health,
emotonal wellbeing and community
resilience. These have included:

Psychotherapy, Ecotherapyand
IWSS–providing accessible one-to-
one and group therapeutc support,
both in traditonal setngs and in
nature-based environments, helping
individuals to manage mental health
challenges and improve personal
resilience.

Psychoeducaton and Wellbeing
Workshops– ofering workshops on
a wide range of topics to equip
partcipants with knowledge and
practcal tools for maintaining good
mental health, emotonal
regulaton, and healthier
relatonships. This is also inclusive
of workshops held on more
practcal mater such as gas safety,
with our partnership with Wales
and West Utlites.

Movement and Mind-Body

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Practces– delivering regular yoga
and tai chi sessions to support
physical health, reduce stress, and
encourage mindful practces that
enhance overall wellbeing.

Club Hubs– our community-led
spaces which bring people together
locally to reduce isolaton, build
supportve peer networks, and
provide a welcoming environment
for meaningful connecton and
shared actvity.

Outdoors Wellbeing Initatve
including our “Ollie’s Moving
Mountains” programme, which
combines physical actvity, tme in
nature and group challenge to
improve confdence, self-esteem
and mental resilience.

Policy and Campaign Work
engaging with wider systems and
stakeholders to raise awareness of
mental health issues, advocate for
beter support services, and
infuence policy to beneft
individuals and communites.
Through these actvites, the charity has
provided inclusive and accessible
opportunites for individuals of all ages and
backgrounds to improve their mental
health and wellbeing, reduce isolaton, and
build stronger, healthier communites.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The Trustees confirm that they have
referred to the guidance contained in the
Charity Commission’s general guidance on
public benefit when reviewing the Charity’s
aims and objectives and in planning future
activities.

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment

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including program related investment Volunteers continue to play a vital role in Para 1.38 the work of the charity, contributing their Contribution made by time, skills and energy across many areas volunteers of our activities. They support the delivery of therapeutic and wellbeing programmes, assist in running workshops and events, and provide essential help in the day-today operation of our services. Our volunteers also play an important part in the welcoming and supportive environment of our Club Hubs , offering a friendly first point of contact for participants and helping to foster a sense of belonging within the community. Others have given their time to support our outdoors wellbeing initiatives, accompanying groups on walks and activities, and ensuring that participants feel safe and encouraged. Beyond direct service delivery, volunteers have contributed to the governance and development of the charity through trustee roles, administrative support, fundraising efforts and helping to raise awareness of our work locally. The contribution of our volunteers not only extends the reach and impact of our services but also embodies the values of community, compassion and shared responsibility that underpin our work. We are deeply grateful for their commitment, without which many of our activities would not be possible. Other

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Achievements and Performance

SORP reference The charity has made a meaningful Para 1.20 difference to the lives of individuals and communities by providing accessible mental health and wellbeing. Through psychotherapy, ecotherapy, psychoeducation, out IWSS service and a wide programme of wellbeing workshops, many beneficiaries have gained practical tools to manage stress, improve emotional regulation, and strengthen their personal resilience. Participants have reported feeling better equipped to cope with life’s challenges, leading to improved daily functioning, stronger relationships and enhanced overall wellbeing. Our regular yoga and tai chi sessions have offered safe, inclusive spaces for people to explore the connection between physical health and mental wellbeing. Meanwhile, our Club Hubs have continued to reduce loneliness and isolation by creating welcoming community spaces where individuals can connect, share experiences and develop supportive peer networks. This has been particularly valuable for those who might otherwise face barriers to accessing mental health support. The outdoors wellbeing initiative, including our Ollie’s Moving Mountains programme, has enabled participants to experience the combined benefits of physical activity, nature and group challenge. This has helped individuals build confidence and self-esteem while strengthening social connections. The initiative has also promoted the importance of green spaces and outdoor activity for mental health more broadly. A significant focus has also been the development of our forthcoming children’s

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project , due to launch in autumn. Although not yet visible to the public, extensive work has been undertaken behind the scenes, underpinned by academic research, community consultation and direct involvement of children themselves. This preparatory phase has ensured that the project is firmly grounded in evidence and shaped by the voices of those it is designed to support, positioning it to deliver maximum impact once launched. Beyond direct services, the charity has engaged in policy and campaign work, raising awareness of mental health issues and advocating for improved support at both local and national levels. This work has amplified the voices of our beneficiaries and contributed to wider conversations about how society responds to mental health needs. Taken together, these achievements have not only improved the circumstances of individual beneficiaries but also delivered wider public benefit by fostering healthier, more resilient communities, reducing social isolation, and encouraging a more compassionate and proactive approach to mental health in society. Organisational Structure: The Board is made up of 7 trustees from a varied and diverse professional and personal background. Within the Board structure there are sub committees as set out below: Finance HR Comms Governance/Legal

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Mental Health Community needs/lived experience There is also a clear structure with active and regular engagement between the chair and vice chair and wider board, both of which work closely with the operational team and CEO with open and clear lines of communication even between set meetings. Regular Board meetings There are Board meetings on a monthly basis, with occasional ad hoc meetings between times. There is a minimum yearly Board meeting schedule of 6 per year, however as an organisation we exceed this, and have in the period of this report have had 12 (with additional meetings also scheduled between). Major risks and management of those risks A Risk Register has been developed and approved by the board, and is reviewed quarterly by the Finance committee. Future Plans: In time the organisation is making considerations to branch outside of the MIND federated model in order to operate within a wider demographic. Current federated structures have on occasion been limiting not only in terms on community collaboration (due to the federation terms of agreement and designated domains), but also has been detrimental in access to funds which has been clearly documented in all relevant Board meeting minutes. Should this move be made, it is foreseen that funding opportunities will be significantly increased and be on benefit to the organisation, and more crucially the

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people that we serve.

Additional information (optional) You may choose to include further statements where relevant about:

----- Start of picture text -----
Achievements against Para 1.41
objectives set
Performance of fundraising
activities against objectives Para 1.41
set
Investment performance Para 1.41
against objectives
Other
----- End of picture text -----

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Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 At the period end, the charity has funds of
£73,935. The charity is in a stable financial
position and can currently meet its
obligations when they fall due.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 Any reserves held (restricted funds) are
held to enable specific financial
commitments to be met on time.
Amount of reserves held Para 1.22 £0
Reasons for holding zero
reserves
Para 1.22 Restricted funds were spent in full at the
period end.
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 N/A

Additional information (optional)

You may choose to include further statements where relevant about:


The charity’s principal
sources of funds (including
any fundraising)

Para 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

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Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 CIO – Foundation
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 The charity is a CIO.
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 The charity has undertaken a skills audit to
identify skills still needed on Trustee Board.
Any Trustee identified and who is
interested in joining has a Welcome
meeting with Chair, where an induction
pack is shared and training needs are
discussed (including safeguarding,
governance, data protection and health and
safety).
Complete trustee checks (including DBS
where appropriate) and complete eligibility
form.
Complete online trustee induction training
and induction to the Mind network.
Ability to appoint Trustee is via the Board
via election by majority of existing Board.
All trustees have recently undertaken
training, and will be continuously
developing within their skills over the
coming months and years.

Additional information (optional) You may choose to include further statements where relevant about:


Policies and procedures
adopted for the induction
and training of trustees

Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51

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Other

Reference and Administrative details

Charity name Mind Ystradgynlais
Other name the charity uses N/A
Registered charity number 1175273
Charity’s principal address THE HEALTHY LIVING CENTRE
61-66 PENYBRYN
YSTRADGYNLAIS
SWANSEA
SA9 1JB

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Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body)
entitled to appoint trustee
(ifany)
Karen Andrea Flanagan
Andrew Morgan Jones
Gareth David Brookes
Adele Thomas
Sarah Louise Davies
Andrea Wilkins 3/6/24
Llian Cornish 12/8/24

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

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Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Donna James (CEO)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Other optional information

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Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Donna James Signature(s) Donna James Full name(s) Andrew Morgan Jones Position (eg Secretary, Chair of Trustees ceo Chair, etc) Date 6/1/26

Charity registration number: 1161227

THE BLOOMSPACE FOUNDATION

ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2025

THE BLOOMSPACE FOUNDATION

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2-5
Statement of Trustees’ Responsibilities 5
Independent Examiner's report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9-17

THE BLOOMSPACE FOUNDATION REFERENCE AND ADMINISTRATIVE DETAILS

Charity name The BloomSpace Foundation
Charity registration number 1175273
Principle Office The Healthy Living Centre
61-66 Penybryn
Ystradgynlais
Swansea
SA9 1JB
Trustees A Morgan Jones - Chair
L Cornish
A J Wilkins
S L Davies
A Thomas
G D Brookes
K A Flanagan
Bankers

The Co-operative Bank
Independent Examiner Mitchell Associates Limited
St Davids House
48 Free Street
Brecon
Powys
LD3 7BN

Page 1

THE BLOOMSPACE FOUNDATION

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 31 March 2025.

Structure, Governance and Management

The charity is a charitable incorporated organisation (CIO) and is controlled by its constitution on 20 October 2017, and as amended on 21 August 2025 and was formerly known as Ystradgynlais Mind.

Our Purpose and Activities

The charity provides advice and support to empower anyone experiencing a mental health problem in Ystradgynlais and the surrounding areas. Mind Ystradgynlais is affiliated with Mind National Association for Mental Health and its purpose and activities are in accordance with the aims and objectives of Mind.

During the year, the charity has continued to deliver a broad range of services designed to promote mental health, emotional wellbeing and community resilience. These have included:

Psychotherapy, Ecotherapy and IWSS – providing accessible one-to-one and group therapeutic support, both in traditional settings and in nature-based environments, helping individuals to manage mental health challenges and improve personal resilience.

Psychoeducation and Wellbeing Workshops – offering workshops on a wide range of topics to equip participants with knowledge and practical tools for maintaining good mental health, emotional regulation, and healthier relationships. This is also inclusive of workshops held on more practical matter such as gas safety, with our partnership with Wales and West Utilities.

Movement and Mind-Body Practices – delivering regular yoga and tai chi sessions to support physical health, reduce stress, and encourage mindful practices that enhance overall wellbeing.

Club Hubs – our community-led spaces which bring people together locally to reduce isolation, build supportive peer networks, and provide a welcoming environment for meaningful connection and shared activity.

Outdoors Wellbeing Initiative – including our “Ollie’s Moving Mountains” programme, which combines physical activity, time in nature and group challenge to improve confidence, self-esteem and mental resilience.

Policy and Campaign Work – engaging with wider systems and stakeholders to raise awareness of mental health issues, advocate for better support services, and influence policy to benefit individuals and communities. Through these activities, the charity has provided inclusive and accessible opportunities for individuals of all ages and backgrounds to improve their mental health and wellbeing, reduce isolation, and build stronger, healthier communities.

Public Benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and in planning future activities.

Volunteers

Volunteers continue to play a vital role in the work of the charity, contributing their time, skills and energy across many areas of our activities. They support the delivery of therapeutic and wellbeing programmes, assist in running workshops and events, and provide essential help in the day-to-day operation of our services.

Page 2

THE BLOOMSPACE FOUNDATION

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Our volunteers also play an important part in the welcoming and supportive environment of our Club Hubs, offering a friendly first point of contact for participants and helping to foster a sense of belonging within the community. Others have given their time to support our outdoors wellbeing initiatives, accompanying groups on walks and activities, and ensuring that participants feel safe and encouraged.

Beyond direct service delivery, volunteers have contributed to the governance and development of the charity through trustee roles, administrative support, fundraising efforts and helping to raise awareness of our work locally.

The contribution of our volunteers not only extends the reach and impact of our services but also embodies the values of community, compassion and shared responsibility that underpin our work. We are deeply grateful for their commitment, without which many of our activities would not be possible.

Achievements and Performance

The charity has made a meaningful difference to the lives of individuals and communities by providing accessible mental health and wellbeing. Through psychotherapy, ecotherapy, psychoeducation, out IWSS service and a wide programme of wellbeing workshops, many beneficiaries have gained practical tools to manage stress, improve emotional regulation, and strengthen their personal resilience. Participants have reported feeling better equipped to cope with life’s challenges, leading to improved daily functioning, stronger relationships and enhanced overall wellbeing.

Our regular yoga and tai chi sessions have offered safe, inclusive spaces for people to explore the connection between physical health and mental wellbeing. Meanwhile, our Club Hubs have continued to reduce loneliness and isolation by creating welcoming community spaces where individuals can connect, share experiences and develop supportive peer networks. This has been particularly valuable for those who might otherwise face barriers to accessing mental health support.

The outdoors wellbeing initiative, including our Ollie’s Moving Mountains programme, has enabled participants to experience the combined benefits of physical activity, nature and group challenge. This has helped individuals build confidence and self-esteem while strengthening social connections. The initiative has also promoted the importance of green spaces and outdoor activity for mental health more broadly.

A significant focus has also been the development of our forthcoming children’s project, due to launch in autumn. Although not yet visible to the public, extensive work has been undertaken behind the scenes, underpinned by academic research, community consultation and direct involvement of children themselves. This preparatory phase has ensured that the project is firmly grounded in evidence and shaped by the voices of those it is designed to support, positioning it to deliver maximum impact once launched.

Beyond direct services, the charity has engaged in policy and campaign work, raising awareness of mental health issues and advocating for improved support at both local and national levels. This work has amplified the voices of our beneficiaries and contributed to wider conversations about how society responds to mental health needs.

Taken together, these achievements have not only improved the circumstances of individual beneficiaries but also delivered wider public benefit by fostering healthier, more resilient communities, reducing social isolation, and encouraging a more compassionate and proactive approach to mental health in society.

Page 3

THE BLOOMSPACE FOUNDATION

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

The Board is made up of 7 trustees from a varied and diverse professional and personal background. Within the Board structure there are sub committees as set out below:

There is also a clear structure with active and regular engagement between the chair and vice chair and wider board, both of which work closely with the operational team and CEO with open and clear lines of communication even between set meetings.

Regular Board meetings

There are Board meetings on a monthly basis, with occasional ad hoc meetings between times. There is a minimum yearly Board meeting schedule of 6 per year, however as an organisation we exceed this, and have in the period of this report have had 12 (with additional meetings also scheduled between).

Recruitment and appointment of trustees

The charity has undertaken a skills audit to identify skills still needed on Trustee Board. Any Trustee identified and who is interested in joining has a Welcome meeting with Chair, where an induction pack is shared and training needs are discussed (including safeguarding, governance, data protection and health and safety).

Complete trustee checks (including DBS where appropriate) and complete eligibility form.

Complete online trustee induction training and induction to the Mind network.

Ability to appoint Trustee is via the Board via election by majority of existing Board.

All trustees have recently undertaken training, and will be continuously developing within their skills over the coming months and years.

Major risks and management of those risks

A Risk Register has been developed and approved by the board, and is reviewed quarterly by the Finance committee.

Future Plans:

In time the organisation is making considerations to branch outside of the MIND federated model in order to operate within a wider demographic. Current federated structures have on occasion been limiting not only in terms on community collaboration (due to the federation terms of agreement and designated domains), but also has been detrimental in access to funds which has been clearly documented in all relevant Board meeting minutes. Should this move be made, it is foreseen that funding opportunities will be significantly increased and be on benefit to the organisation, and more crucially the people that we serve.

Page 4

THE BLOOMSPACE FOUNDATION

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Financial Review

At the year-end, the charity has funds of £25,295. The charity is in a stable financial position and can currently meet its obligations when they fall due.

Reserves

Any reserves held (restricted funds) are held to enable specific financial commitments to be met on time. The restricted funds were fully spent in the year.

Trustees’ responsibilities in relation to the financial statements

The Trustees are responsible for preparing the trustee’s report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdon Generally Accepted Accounting Practice) and applicable laws and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors:

In so far as the Trustees are aware at the time of approving our Trustees’ annual report:

By order of the Board of Trustees

A Morgan Jones Chair of Trustees

Date: 22 January 2026

P age 5

THE BLOOMSPACE FOUNDATION

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE BLOOMSPACE FOUNDATION

I report to the trustees on my examination of the accounts of The BloomSpace Foundation for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of The BloomSpace Foundation you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the The BloomSpace Foundation 's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of The BloomSpace Foundation as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

James Mitchell ACA BFP

Mitchell Associates Limited

Chartered Accountants

St Davids House

48 Free Street

Brecon

LD3 7BN

Date: 22 January 2026

Page 6

THE BLOOMSPACE FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
4
Other income
Total Income
Expenditure on :
Charitable activities
6
Total expenditure
Net income/(Expenditure)
Net Movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
£
93,396
21,771
2,251
117,418
(164,661)
(164,661)
(47,243)
(47,243)
72,538
25,295
Restricted
Funds
£
43,268
-
-
43,268
(43,268)

(43,268)

-
-
-
-
Total
2025
£
136,664
21,771
2,251
160,686
(207,929)
(207,929)
(47,243)
(47,243)
72,538
25,295
Total
2024
£
55,548
120,238
-
175,786
(199,246)
(199,246)
(24,460)
(23,460)
95,998
72,538

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 19

Page 7

THE BLOOMSPACE FOUNDATION

(REGISTRATION NUMBER: 1161227)

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed Assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
14
Creditors: Amounts falling due within one year
15
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
14
2025
£
1,506
828
52,023
52,851
(29,062)
23,789
25,295
-
25,295
25,295
2024
£
2,341
1,777
73,935
75,712
(5,515)
70,197
72,538
-
72,538
72,538

The financial statements on pages 10 to 22 were approved by the trustees, and authorised for issue on 22 January 2026 and signed on their behalf by

D James – CEO

A Morgan Jones

Page 8

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

The BloomSpace Foundation meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Changes in accounting policy

The accounting policy of the accruals basis has been adopted for these accounts and the comparatives recalculated from the cash basis.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Page 9

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses. Government grants Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £150.00 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Computer and office Equipment 3 years S/L

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 10

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Trade creditors

are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. They are recognised initially at the transaction price.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 Income from donations and legacies

Donations and
legacies:
Donations
Grants
Unrestricted
Funds
General
£
14,571
78,825
93,396
Restricted
Funds
£
-
43,268
43,268
Total
2025
Total
2024
£
£
14,571
6,331
122,093
145,882
136,664
152,213

Page 11

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

3 Grants

Unrestricted
Funds
£
National Lottery
Community Fund
-
Powys CC
8,981
Mind London
7,619
Postcode Community
Trust
25,000
Powys Teaching Health
Board
37,225
78,825
Income from charitable activities
Unrestricted
Funds
£
Service level agreement
21,771
21,771
Restricted
Funds
£
43,268
-
-
-
-
43,268
Restricted
Funds
£
-
-
Total
funds
2025
Total
Funds
2024
£
£
43,268
-
8,981
14,190
7,619
-
25,000
-
37,225
41,358
122,093
55,548
Total
funds
2025
Total
Funds
2024
£
£
21,771
123,238
21,771
123,238
Rental Income Unrestricted
Funds
£
2,251
2,251
Total
funds
2025
Total
Funds
2024
£
£
2,251
-
2,251
-

Page 12

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

6 Expenditure on charitable activities

Direct costs
Staff costs
Allocated support
costs
Governance costs
Unrestricted
Funds
£
5,925
111,578
43,942
3,216
164,661
Restricted
Funds
£
-
43,268
-
-
43,268
Total
funds
2025
Total Funds
2024
£
£
5,925
5,540
154,846
150,795
43,942
40,911
3,216
2.,000
207,929
199,246

7 Analysis of governance and support costs

Analysis of governance and support costs
Independent examiner fee
Analysis of support costs
Cleaning
Utilities
Insurance and Affiliations
Repairs and Maintenance
Rent and Rates
Postage, Printing and Stationery
Subscription
Website costs
Accountancy
Prof Fees
Sundry
Travel
Depreciation
Restricted
Funds
£
Charitable
Activity
£
762
5,188
7,665
7,150
4,956
474
1,978
2,160
7,200
300
4,905
57
1,145
43,942
Restricted
Funds
£
Total
funds
2025
£
-
3,216
Total
2025
£
762
5,188
7,665
7,150
4,957
474
1,978
2,160
7,200
301
4,905
57
1,145
43,942
Total
Funds
2024
£
2,000
Total
2024
£
1,270
12,234
6,380
4,058
5,220
2,102
1,363
4,940
-
1,783
331
420
810
40,911

Page 13

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

8 Net incoming/outgoing resources

Net(outgoing)/incoming resources for the year include:

2025 2025 2024
£ £
Depreciation of fixed assets 1,145 810

9 Trustees remuneration and expenses

No trustees, nor any person connected with them, have received any remuneration from the charity during the year.

10 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
Other costs
2025
2024
£
£
143,475
143,019
7,912
4,045
3,319
140
2,882
849
154,846
150,795

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

2025 2024
No No
Charitable activities 7 8

5 (2024 - 5) of the above employees participated in the Defined Contribution Pension Schemes.

No employee received emoluments of more than £60,000 during the year.

The total employee benefits of the key management personnel of the charity were £77,339 (2024 - £50,353).

11 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 14

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

12 Tangible fixed assets

Computer Equipment

Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2024
At 31 March 2025
£
3,151
310
3,461
810
1,145
1,955
2,341
1,506
Total
£
3,151
310
3,461
810
1,145
1,955
2,341
1,506

13 Debtors

Trade debtors
Prepayments and accrued income
Cash and cash equivalents
Cash at bank
2025
2024
£
£
-
1,597
828
180
828
1,777
2025
2024
£
£
52,023
73,935

14 Cash and cash equivalents

Page 15

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

15 Creditors: amounts falling due within one year

Other taxation and social security
Pension contributions unpaid
Creditors and Accruals
2025
2024
£
£
3,638
2,481
1,517
1,094
23,907
1,940
29,062
5,515

16 Commitments

Other financial commitments

Equipment Hire totalling £539 per annum and which is due to end in October 2026 The total amount of other financial commitments not provided in the financial statements was £808. (2024 - £1,347).

17 Funds

Unrestricted funds
General fund
Restricted funds
National Lottery Community Fund
Total restricted funds
Total funds
Balance as
1 April
2024
£
72,538
-
-
72,538
Incoming
resources
£
117,418
43,268
43,268
223,939
Resources
expended
Balance at
31
March
2025
£
£
(164,661)
25,295
(43,268)
-
(43,268)
-
(207,929)
25,295

The specific purposes for which the funds are to be applied are as follows:

National Lottery Community Fund – represents funding over 5 years towards Mind Hub Clubs.

Page 16

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Balance Balance as Incoming Resources Balance at
1 April resources expended 31
2023 March
2024
£ £ £ £
Unrestricted funds
General fund 95,998 175,786 (199,246)
72,538
Total funds 95,998 175,786 (199,246) 72,538
18 Analysis of net asset between funds
Unrestricted Restricted Total funds at 31
funds funds March
2025
£ £ £
Tangible fixed assets 1,506 - 1,506
Net Assets/(liabilities) 23,789 - 23,789
Total net assets 25,295 - 25,295

Page 17

Charity registration number: 1161227

THE BLOOMSPACE FOUNDATION

ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2025

THE BLOOMSPACE FOUNDATION

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2-5
Statement of Trustees’ Responsibilities 5
Independent Examiner's report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9-17

THE BLOOMSPACE FOUNDATION REFERENCE AND ADMINISTRATIVE DETAILS

Charity name The BloomSpace Foundation
Charity registration number 1175273
Principle Office The Healthy Living Centre
61-66 Penybryn
Ystradgynlais
Swansea
SA9 1JB
Trustees A Morgan Jones - Chair
L Cornish
A J Wilkins
S L Davies
A Thomas
G D Brookes
K A Flanagan
Bankers

The Co-operative Bank
Independent Examiner Mitchell Associates Limited
St Davids House
48 Free Street
Brecon
Powys
LD3 7BN

Page 1

THE BLOOMSPACE FOUNDATION

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 31 March 2025.

Structure, Governance and Management

The charity is a charitable incorporated organisation (CIO) and is controlled by its constitution on 20 October 2017, and as amended on 21 August 2025 and was formerly known as Ystradgynlais Mind.

Our Purpose and Activities

The charity provides advice and support to empower anyone experiencing a mental health problem in Ystradgynlais and the surrounding areas. Mind Ystradgynlais is affiliated with Mind National Association for Mental Health and its purpose and activities are in accordance with the aims and objectives of Mind.

During the year, the charity has continued to deliver a broad range of services designed to promote mental health, emotional wellbeing and community resilience. These have included:

Psychotherapy, Ecotherapy and IWSS – providing accessible one-to-one and group therapeutic support, both in traditional settings and in nature-based environments, helping individuals to manage mental health challenges and improve personal resilience.

Psychoeducation and Wellbeing Workshops – offering workshops on a wide range of topics to equip participants with knowledge and practical tools for maintaining good mental health, emotional regulation, and healthier relationships. This is also inclusive of workshops held on more practical matter such as gas safety, with our partnership with Wales and West Utilities.

Movement and Mind-Body Practices – delivering regular yoga and tai chi sessions to support physical health, reduce stress, and encourage mindful practices that enhance overall wellbeing.

Club Hubs – our community-led spaces which bring people together locally to reduce isolation, build supportive peer networks, and provide a welcoming environment for meaningful connection and shared activity.

Outdoors Wellbeing Initiative – including our “Ollie’s Moving Mountains” programme, which combines physical activity, time in nature and group challenge to improve confidence, self-esteem and mental resilience.

Policy and Campaign Work – engaging with wider systems and stakeholders to raise awareness of mental health issues, advocate for better support services, and influence policy to benefit individuals and communities. Through these activities, the charity has provided inclusive and accessible opportunities for individuals of all ages and backgrounds to improve their mental health and wellbeing, reduce isolation, and build stronger, healthier communities.

Public Benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and in planning future activities.

Volunteers

Volunteers continue to play a vital role in the work of the charity, contributing their time, skills and energy across many areas of our activities. They support the delivery of therapeutic and wellbeing programmes, assist in running workshops and events, and provide essential help in the day-to-day operation of our services.

Page 2

THE BLOOMSPACE FOUNDATION

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Our volunteers also play an important part in the welcoming and supportive environment of our Club Hubs, offering a friendly first point of contact for participants and helping to foster a sense of belonging within the community. Others have given their time to support our outdoors wellbeing initiatives, accompanying groups on walks and activities, and ensuring that participants feel safe and encouraged.

Beyond direct service delivery, volunteers have contributed to the governance and development of the charity through trustee roles, administrative support, fundraising efforts and helping to raise awareness of our work locally.

The contribution of our volunteers not only extends the reach and impact of our services but also embodies the values of community, compassion and shared responsibility that underpin our work. We are deeply grateful for their commitment, without which many of our activities would not be possible.

Achievements and Performance

The charity has made a meaningful difference to the lives of individuals and communities by providing accessible mental health and wellbeing. Through psychotherapy, ecotherapy, psychoeducation, out IWSS service and a wide programme of wellbeing workshops, many beneficiaries have gained practical tools to manage stress, improve emotional regulation, and strengthen their personal resilience. Participants have reported feeling better equipped to cope with life’s challenges, leading to improved daily functioning, stronger relationships and enhanced overall wellbeing.

Our regular yoga and tai chi sessions have offered safe, inclusive spaces for people to explore the connection between physical health and mental wellbeing. Meanwhile, our Club Hubs have continued to reduce loneliness and isolation by creating welcoming community spaces where individuals can connect, share experiences and develop supportive peer networks. This has been particularly valuable for those who might otherwise face barriers to accessing mental health support.

The outdoors wellbeing initiative, including our Ollie’s Moving Mountains programme, has enabled participants to experience the combined benefits of physical activity, nature and group challenge. This has helped individuals build confidence and self-esteem while strengthening social connections. The initiative has also promoted the importance of green spaces and outdoor activity for mental health more broadly.

A significant focus has also been the development of our forthcoming children’s project, due to launch in autumn. Although not yet visible to the public, extensive work has been undertaken behind the scenes, underpinned by academic research, community consultation and direct involvement of children themselves. This preparatory phase has ensured that the project is firmly grounded in evidence and shaped by the voices of those it is designed to support, positioning it to deliver maximum impact once launched.

Beyond direct services, the charity has engaged in policy and campaign work, raising awareness of mental health issues and advocating for improved support at both local and national levels. This work has amplified the voices of our beneficiaries and contributed to wider conversations about how society responds to mental health needs.

Taken together, these achievements have not only improved the circumstances of individual beneficiaries but also delivered wider public benefit by fostering healthier, more resilient communities, reducing social isolation, and encouraging a more compassionate and proactive approach to mental health in society.

Page 3

THE BLOOMSPACE FOUNDATION

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

The Board is made up of 7 trustees from a varied and diverse professional and personal background. Within the Board structure there are sub committees as set out below:

There is also a clear structure with active and regular engagement between the chair and vice chair and wider board, both of which work closely with the operational team and CEO with open and clear lines of communication even between set meetings.

Regular Board meetings

There are Board meetings on a monthly basis, with occasional ad hoc meetings between times. There is a minimum yearly Board meeting schedule of 6 per year, however as an organisation we exceed this, and have in the period of this report have had 12 (with additional meetings also scheduled between).

Recruitment and appointment of trustees

The charity has undertaken a skills audit to identify skills still needed on Trustee Board. Any Trustee identified and who is interested in joining has a Welcome meeting with Chair, where an induction pack is shared and training needs are discussed (including safeguarding, governance, data protection and health and safety).

Complete trustee checks (including DBS where appropriate) and complete eligibility form.

Complete online trustee induction training and induction to the Mind network.

Ability to appoint Trustee is via the Board via election by majority of existing Board.

All trustees have recently undertaken training, and will be continuously developing within their skills over the coming months and years.

Major risks and management of those risks

A Risk Register has been developed and approved by the board, and is reviewed quarterly by the Finance committee.

Future Plans:

In time the organisation is making considerations to branch outside of the MIND federated model in order to operate within a wider demographic. Current federated structures have on occasion been limiting not only in terms on community collaboration (due to the federation terms of agreement and designated domains), but also has been detrimental in access to funds which has been clearly documented in all relevant Board meeting minutes. Should this move be made, it is foreseen that funding opportunities will be significantly increased and be on benefit to the organisation, and more crucially the people that we serve.

Page 4

THE BLOOMSPACE FOUNDATION

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Financial Review

At the year-end, the charity has funds of £25,295. The charity is in a stable financial position and can currently meet its obligations when they fall due.

Reserves

Any reserves held (restricted funds) are held to enable specific financial commitments to be met on time. The restricted funds were fully spent in the year.

Trustees’ responsibilities in relation to the financial statements

The Trustees are responsible for preparing the trustee’s report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdon Generally Accepted Accounting Practice) and applicable laws and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors:

In so far as the Trustees are aware at the time of approving our Trustees’ annual report:

By order of the Board of Trustees

A Morgan Jones Chair of Trustees

Date: 22 January 2026

P age 5

THE BLOOMSPACE FOUNDATION

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE BLOOMSPACE FOUNDATION

I report to the trustees on my examination of the accounts of The BloomSpace Foundation for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of The BloomSpace Foundation you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the The BloomSpace Foundation 's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of The BloomSpace Foundation as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

James Mitchell ACA BFP

Mitchell Associates Limited

Chartered Accountants

St Davids House

48 Free Street

Brecon

LD3 7BN

Date: 22 January 2026

Page 6

THE BLOOMSPACE FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
4
Other income
Total Income
Expenditure on :
Charitable activities
6
Total expenditure
Net income/(Expenditure)
Net Movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
£
93,396
21,771
2,251
117,418
(164,661)
(164,661)
(47,243)
(47,243)
72,538
25,295
Restricted
Funds
£
43,268
-
-
43,268
(43,268)

(43,268)

-
-
-
-
Total
2025
£
136,664
21,771
2,251
160,686
(207,929)
(207,929)
(47,243)
(47,243)
72,538
25,295
Total
2024
£
55,548
120,238
-
175,786
(199,246)
(199,246)
(24,460)
(23,460)
95,998
72,538

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 19

Page 7

THE BLOOMSPACE FOUNDATION

(REGISTRATION NUMBER: 1161227)

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed Assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
14
Creditors: Amounts falling due within one year
15
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
14
2025
£
1,506
828
52,023
52,851
(29,062)
23,789
25,295
-
25,295
25,295
2024
£
2,341
1,777
73,935
75,712
(5,515)
70,197
72,538
-
72,538
72,538

The financial statements on pages 10 to 22 were approved by the trustees, and authorised for issue on 22 January 2026 and signed on their behalf by

D James – CEO

A Morgan Jones

Page 8

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

The BloomSpace Foundation meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Changes in accounting policy

The accounting policy of the accruals basis has been adopted for these accounts and the comparatives recalculated from the cash basis.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Page 9

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses. Government grants Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £150.00 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Computer and office Equipment 3 years S/L

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 10

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Trade creditors

are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. They are recognised initially at the transaction price.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 Income from donations and legacies

Donations and
legacies:
Donations
Grants
Unrestricted
Funds
General
£
14,571
78,825
93,396
Restricted
Funds
£
-
43,268
43,268
Total
2025
Total
2024
£
£
14,571
6,331
122,093
145,882
136,664
152,213

Page 11

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

3 Grants

Unrestricted
Funds
£
National Lottery
Community Fund
-
Powys CC
8,981
Mind London
7,619
Postcode Community
Trust
25,000
Powys Teaching Health
Board
37,225
78,825
Income from charitable activities
Unrestricted
Funds
£
Service level agreement
21,771
21,771
Restricted
Funds
£
43,268
-
-
-
-
43,268
Restricted
Funds
£
-
-
Total
funds
2025
Total
Funds
2024
£
£
43,268
-
8,981
14,190
7,619
-
25,000
-
37,225
41,358
122,093
55,548
Total
funds
2025
Total
Funds
2024
£
£
21,771
123,238
21,771
123,238
Rental Income Unrestricted
Funds
£
2,251
2,251
Total
funds
2025
Total
Funds
2024
£
£
2,251
-
2,251
-

Page 12

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

6 Expenditure on charitable activities

Direct costs
Staff costs
Allocated support
costs
Governance costs
Unrestricted
Funds
£
5,925
111,578
43,942
3,216
164,661
Restricted
Funds
£
-
43,268
-
-
43,268
Total
funds
2025
Total Funds
2024
£
£
5,925
5,540
154,846
150,795
43,942
40,911
3,216
2.,000
207,929
199,246

7 Analysis of governance and support costs

Analysis of governance and support costs
Independent examiner fee
Analysis of support costs
Cleaning
Utilities
Insurance and Affiliations
Repairs and Maintenance
Rent and Rates
Postage, Printing and Stationery
Subscription
Website costs
Accountancy
Prof Fees
Sundry
Travel
Depreciation
Restricted
Funds
£
Charitable
Activity
£
762
5,188
7,665
7,150
4,956
474
1,978
2,160
7,200
300
4,905
57
1,145
43,942
Restricted
Funds
£
Total
funds
2025
£
-
3,216
Total
2025
£
762
5,188
7,665
7,150
4,957
474
1,978
2,160
7,200
301
4,905
57
1,145
43,942
Total
Funds
2024
£
2,000
Total
2024
£
1,270
12,234
6,380
4,058
5,220
2,102
1,363
4,940
-
1,783
331
420
810
40,911

Page 13

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

8 Net incoming/outgoing resources

Net(outgoing)/incoming resources for the year include:

2025 2025 2024
£ £
Depreciation of fixed assets 1,145 810

9 Trustees remuneration and expenses

No trustees, nor any person connected with them, have received any remuneration from the charity during the year.

10 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
Other costs
2025
2024
£
£
143,475
143,019
7,912
4,045
3,319
140
2,882
849
154,846
150,795

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

2025 2024
No No
Charitable activities 7 8

5 (2024 - 5) of the above employees participated in the Defined Contribution Pension Schemes.

No employee received emoluments of more than £60,000 during the year.

The total employee benefits of the key management personnel of the charity were £77,339 (2024 - £50,353).

11 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 14

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

12 Tangible fixed assets

Computer Equipment

Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2024
At 31 March 2025
£
3,151
310
3,461
810
1,145
1,955
2,341
1,506
Total
£
3,151
310
3,461
810
1,145
1,955
2,341
1,506

13 Debtors

Trade debtors
Prepayments and accrued income
Cash and cash equivalents
Cash at bank
2025
2024
£
£
-
1,597
828
180
828
1,777
2025
2024
£
£
52,023
73,935

14 Cash and cash equivalents

Page 15

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

15 Creditors: amounts falling due within one year

Other taxation and social security
Pension contributions unpaid
Creditors and Accruals
2025
2024
£
£
3,638
2,481
1,517
1,094
23,907
1,940
29,062
5,515

16 Commitments

Other financial commitments

Equipment Hire totalling £539 per annum and which is due to end in October 2026 The total amount of other financial commitments not provided in the financial statements was £808. (2024 - £1,347).

17 Funds

Unrestricted funds
General fund
Restricted funds
National Lottery Community Fund
Total restricted funds
Total funds
Balance as
1 April
2024
£
72,538
-
-
72,538
Incoming
resources
£
117,418
43,268
43,268
223,939
Resources
expended
Balance at
31
March
2025
£
£
(164,661)
25,295
(43,268)
-
(43,268)
-
(207,929)
25,295

The specific purposes for which the funds are to be applied are as follows:

National Lottery Community Fund – represents funding over 5 years towards Mind Hub Clubs.

Page 16

THE BLOOMSPACE FOUNDATION

NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Balance Balance as Incoming Resources Balance at
1 April resources expended 31
2023 March
2024
£ £ £ £
Unrestricted funds
General fund 95,998 175,786 (199,246)
72,538
Total funds 95,998 175,786 (199,246) 72,538
18 Analysis of net asset between funds
Unrestricted Restricted Total funds at 31
funds funds March
2025
£ £ £
Tangible fixed assets 1,506 - 1,506
Net Assets/(liabilities) 23,789 - 23,789
Total net assets 25,295 - 25,295

Page 17