CharltyNo. 1178538 Bulidlng Clrcie$ TRUSTEES REPORT and FINANCIAL STATEMENTS For tho y•arended 31 M8r¢h 2025
Building Circles TRUSTEES REPORT Forthe year ond•d 31 March 2025 Chalr'8 IntroduGtlon l am pleas8d to pr888nt th8 Annusl Report and Accounts for Building Circles, for th8 yearto the 31st of Mgrch 2025. As Chair. I have the privil8g9 Of mg8ting people arsd hearing about the impact our activity is having on the lives of people, Including the volunteers that are the heart of th1$ org8nlsatlon. I hope you will also enjoy thls report on how Bullding Circles has used the resources provi(Jed to U8 to enable people who hav¢ learning disabilities to mo¢t other people, to enjoyfriendship and community, and to feel that they belong. The L8St y8ar has beèn ch8Lienging. but 8180 produ¢tive. Duringthey8arwe said goodbye to team members 8ndwereJoined by new people bringingfresh ideas and energy to our work. In our 8m211 team this inevitably impacted our performance. but the team qulckly adapted, Introduclng new 8Ctlvltl88. and successfully recruiting new volunteers across the board. In funding terms. we expoctèd last y8arto b8 difficult. A signifi¢8nt proportion of our grant tunding reached the end of It$ term durlng th8 year. gh8rply illustrating the challenge for this 8nd other small ¢harltles of flndlng 8ust8ln8blg Income sources when all fundin8 sources appear to be ti8ht. In response, Helen end her team refreshed Building CirGlg8' offer acr088 the board. We have re- framed and re-badged our cor8 8Ctiwty8s Social Buddies. We h8ve remsed the Abuse Prevention training. Wo have strengthened relatlonships within our soctor, and built new reL8tionship8. including Gloucester Rugby and Football club8. We have developed and delivered bespoke Leaming Disability Avv8rene88 training to staff and volunteers of other org8nis8tions. We established 8 new garden allot- m8nt in collabor8tlon wlth Ston8hous8 In Bloom. An art group starte(J in Gloucester. Consldereble ilme 8nd gnergy had to be Invested In pursuing new grants to enable this innovative and ¢roative charityto •xten4 its re8oh. engaging wlth naw bonefloiorlgs 8nd worklnB wlth naw pArtngrsp. Th18 h88 been rowgrded with sev8r81 new gT8nt$, including substsntialsupport from GCC, The ICB, and the National Lottery. We have &lso been generously supported bya numberot localorganisations and individuals who hav8 taken an Inteiest in particular actlvltie8 and events organised by the team, wittt the supportofouT events committee. This organis8tion Is 8118bout frfendshlp and belonging. The ways In which people find and nurture th888 lif8 ènhancing qualitl8S 8re constently evolving. For Bulldlng Clrcles to contlnue to Involve peo- ple of all ages and int8rest8. we have to be able to adapt and réspond, connectingwfth people In tho
Bulldlng Clr¢le5 pl8ces and ways th8y prefer. Much of this year has been spent pursuingfunding for e8ch 8nd évery activity. Frustratingly. we have found our scop8 for creative innovation con8tr8ined by the restricted nature of most of ourfunding. We are therefore determined to find ways to attract and generate sus- tainable unrestricted income going forwards, and this will be 8 focus of our development as we move into the new reporting period. It only remaln8 for me to say Th8nkyou to our tunders. to our volunteers. and to all the organisatlgns and people that h8ve supporteol ourwork this year. Jon Mln8ll- Chair of the Board of Truste8S. Report of the Tru8tee8 The trust8es present thèir 8nnual report and fin8nci81 st8tement8 of the charlty forthe year ended 318t March 2025. The Flnancial statements have been prepared In accordance wh the accountlng policies set out in Note 1 to the accounts and comply with the ch8ritys constitution. The Trustees have Complied with their duty to hsve règard to guidance issued by the Charity Commission on pubtic benefits. Reference and Admlnlstratlve Detgll¥ Building Circle8 US8S the 'Foundation' Model Constitution of a Ch8rit8ble Incorporated Ofganisatlon of which the only voting members are its trustees. The constitution was adopted on the 8 M8y 2018 and the conversion from an Unincorporated Tru8t to a Charitable Incorporated Org8nisa- tion w8s approved bythe Ch8rtyCommission on the 29 May 2018. registration number 1178538. The Organisatlon's addrass is: The Mill. Uppti MiU8 E8tate, Stonehouae, Glouce8te18hlre, GL10 2BJ Structure. Govgrnonee and Manag•mont The flrst trusiees were appointed under the Foundation constltuilon on 8 M8y 2018. Apart trom the first charity trustees. every trustee must be appointed for a term of foury8ars by a resolution p8ssed at a properly convene¢Y meeting ot the Charity truste8s. In selecting individu81s for appointment as chsrity trustees. the cherity trustees have regar(J to the Skills, knowledge ano experien¢e needed for the effecttve administration of the CIO. New trustees are usuallv recruited through the agency of ex- isting members of the b08rd. The followingTrustees Served cluringthe period ended 31 March 2025: Jon Min?Ll (Chairl Llnd8 Morrls ITreasurer} France8Wat8on
Bulldlng (IleS Alison Peett Sophie Ayre Andy Rozwadow8ki The Accounts have bean Independently examined by: Joshua Kingston, Bsc ACA Burton Sweet Chartered Accountsnt$ The ClockTower 5 F8r18igh Court Old Weston Road Flax Bourton Bristol BS48 1 UR Bankers to the Tiust are.. UnftyTrust Bankplc. 9, Brindley PLa¢e. Birmingh8m. 812HB Thè Trust h88 employed the following gt8ff on 8 P8rt-time b8915 during the accountin8year". Helen Kay, CEO Louise Wailer, Training Manager (Reslgned September 20241 Kathy Mè8nsworth, Tr8ining M8nager IAppointed January 20251 BethonyTownsend. Volunteercoordinator (Resigned June 20241 Stactsy Kitchen, Social Buddies Coordinator IAppointed Septembe¥ 2024} Nicky G8mble. Finance M8n8ger Allce Mansley, Adminlsir8tive A891s18nt Brian Wilcox. Glg Buddies Coordin8tor Oblactlvas and Actlvltles The objectives of the Trust are: The promotion of social inolusion amongst those who may have addition81 sensory or ¢ommuni¢ation di$abllltl89 and who ar8 soclally exclud8d trom soclety, or parts of society. b8caus8 Of their disability. To enable them to experlence more fulfllllng1fv8S Ihrough such tr8lnin& educatlon and seNlces as the Trustees deem appropriate. The relief of those in need with le8rning dis8bllltles en8bles them to live 88fer live8 through the provl- sion of tr8ining to prot8Ctthem from abuse in their communities.
Bulldlng Clr¢les Statement olTru8teo•' Rospon8ibilitle¥ Th8 trustees are responslble foi pr&parln8 the Tnjstees, Report and the tlnanclal st8tements In ac- cordanc8 Wlth applicable law and Unlted Kingdom Accounting Stand8rd8 includillg Financi81 Report- ing Standard 102: The Financi81 Reportlng st8nd8rd appll¢8ble In the UK and Republi¢ of Ireland (United Kingdom Generally Accepted Accounting Practlcel. The law applicable to charities in Engtsnd & Wales requires the trustees to prep8re finan¢i81 state- mgnts for each financial year which give 8 true 8nd f8irview of the 8t8te of 8ff8irs of the charity and of the inoome and expenditure of the charity forthat period. In preparfng these fin8n¢i81 ststem8nts, the trustees are required to: Select sutt8ble accountlng pollGles and then apply them con8i8t8ntiy" . Observe the methods and principles in the Charities SORP; - Makejudgments and accountlngestlmatesthatore reasonable and prudent. State wheth8r 8ppli¢8ble UK Accounting St8nd8rds h8v8 been followed, subject to any material departures dls¢losed gnd explalne(l the financial statements. 8nd Prepare the fin8ncial st8tements on the going concern basis unless it18 inapproprlato to presume th8t th8 charity will continue In business. The trustees are responsible for kaeping sufficient accounting r8cords that disclose with reasonab accuracy8t any time th8 financial po8itiors of the charfty and enab18 them to ensure that the financial stat8ment8 comply wththe Chariti8sAct2011,the Charlty (Accounts and Reports) ReEulatlons 2008 ano Ihe provislons of the trust deedlconstliution. They are also responslble for safeguardlng the 8S- $ets of the ch8rfty and hence for tsklng reason8ble 8tep8 for the prevention 8nd d8tection off raud an(J oth&r Irregu&rities. Actlvltles and A¢hlevements 2024-2025 Relationship8 are a corner8tone of inoluglve communlties. Our over8rching aim is for evary18arning- disabled person in Gloucestershiro to h8ve the conftdence and opportunlty to Safely enjoy maanlngyul and mutual friendships and relationships that aron't ba¥¢d on paid support. Key Developments Ovorv6oW Durlngthe y6ar we have: Secured a three- to five-year staiutory contractwith Gloucestershire County Councilto de. Ilver Abuse Prev8ntlon, Healthy Relationships. 8nd Enablement Training to édults with l¢arnln8 dlJabllltle? acro?? the county.
Bulldlng Clrclég Secured Ive1Ve months of N81ion81 Lott8ryfundlngto run a Test L88rn proj8Ct focu88d on building a service around adults with leamlng dlsabilities acGessing areas of personal interest. Completed the Impact Report Project in p8rtn&r8hip with Cranfield Trustj providing a stronger trameworkfor tracking the ijiffer8nc8 we make. Loggad over 3.200 volunteer hours, 8qulv8lent to 457 worklng days, demonstiatln8 Out- st8ndlng cofflmunty commitmont. Improved our ¢yber resilience through the Cyber Essentigis Programme. earnlng Cyber Certification Plus and sacuring 8 £3.500 grant to support this work. The Stonehous8 Allotment Te8m p8rticipBted in the nation81 Britain in Bloofn competition, collaborating with other communlty groups to wln °Best Sm811 Town 2025. Core Projects Summary Gig Buddie8 continues to flourish. wlth volunt8er Interest strong and 34 matche(I pairs. Soci81 Buddie8 18 in an excitlng phase. wlth a new pilot in Stroud olmed at increaslng 8C- cess to more fulfilling leisure actlvltles. A co-produced events programme is also under- way. design8d and led by people with lived experience. Community Allotments in Klngsway, Prestburyl and now Stonehouse are proving hugely popular, generating new friendships, Sense of ownership and pride. Counwide Training contlnues to be In high dem8nd, 88peci8Uyfor vulnerable individuals. and the newly secured contractfrom Gccwill gnablgfurthBrgrowth and refinem8nt. Our waiting list has reduced conslderably with waiting times for non-urgent r8ferr81s now 8t around eightweek8. Group Sesslon$. A n8w8rt programm8 W8s launched In Gloucester clty centre, using cre8- tivity to build connections and wellbeing. Co-productlon Being 8n8rgi8ed by Ihose wlih Ilved experlenc8 and embeddlng co-productlon is at the core of overy- thin8 wg do. We con818t£ntly 4nd inspired bytha ideas ¥nd 8spir¥tions of our partictpants. Co-production is reflected in our practices. from Including people with learning disabilities on inter- view panels. to p&er led tr8ifiLng sessions, running our 8dvisory group. and most recently. launching a participant-led Events Team to shape and deliver our activities.
Bulldln8 Circles Spaclall8t and Bespoke Tralnlng Packagg8 8nd Workshop8 We believe that anyone who ch008es to explore relationships should have the freedom to do so, along with the knowledge 8nd skills to keep themselves s8fe. The 18St year ha8 been a hugely ex¢itlngyearfor the tralnlng team, securing tho bld from GCC to be the provider of Peer Led Abus8 Awareness. Self-Advoc8Cy 8nd Enat)lement Tr81ning in the county. This has been 8 great 8chlevem8nt and meanswe can be rooted within the community. as the pro- vider for th18 tralnlng. We h8ve been making sure that the training options we offer are known and ac- tiveLy seeking partnership opportunities. Tho team have been workingto review, develop and work in partnership to Copfoduce the oourse content, go th8t the workshops are interactive. using animation and tangib16 8CtiMties that are 8ccessible 8nd meaningful to each leamer. The team presented 8t the Learning Disability Partnership to 8howcase the training workshops. The interactive storyof Ruby and Finn w8s recelved posltlvelyand the new approach totrainlngw8s welcomed and sparked a lot of intere8t. As part ofour newapproach, we ar8 worknngwith G8y Glo8 to Coproduce On up(J8t8d LGBTQ+ work- Shop. that is informed by people with lived experience. In our new workshops we dlscu8s identity. both in term8 of sexuality 8nd gender, different types of r8t8tionships and howto use respectful Lan- guagg when tslking to or about someonp who identifi8s as LGBTQ+. Our workshops continue to focus on our core values of fosterirtg human connections, promotln8well- being and community Safetyas Goretheme. Thisyearwe have seen a high numberofreferrals for leainer3 who ara being scammed. In re8pon8e to this we are constantly updating our resources to help up skill leamers on identifying scams, such 8S Using inter8Ctwe resources that look 8t i88ue8 such as Catfishin& romance scams, sexting and sextortion. One of the main threads in thi$ workshop and most others is healthy relationships and friendships. this emphasises importance of a support network and social connections to prevent Isot8tion. Often, we h88rthat SOCi81 isolation pushes peo- Ple to 8eeK connections wlth orhers. even it they Bre unsafe or unhealthy. M8ny seek connectior15 online, end sadly. most often end up being exploited. As a re$pon$e to this we have developed re- sour¢8S 8round self-esteem, how its okto be sing16. and whatto do if you'r6 feeling lonely. At the end of the workshops. we always consider signposting for aach laarner. Ong learner attended training, having been very i501ated and not leovingtheir home since the pandemic. They have since asked to ba ref0rYod for a 8ocial buddy. 18 ?n active ¢ommitte¢ membgr for the want8 te8m and would Ilke to joln the tralnlngte8m 89 8 peer co-trainer. They are also attending8n 8rt ci8$$ 8nd has offered to help wlth 8asy read documents. It is wonderful to see all the opportunities opening up for thls person as well as ali the different faction8 of Bulldlng Circles worklng together to support them. We have delivered our first gender spociflc group8, covering healthy relationships, online Safety, friendships and scamming_ P$rtieip8nts spoke openly. sharing experiences And learnt equ8lly from thelr peers as from our tr81n8rs. We are expiorlng how to evolve these groups and cre8te more
Bulldlng Clrcles opportunSties to facllltate them next year. We have noted th8t the group discussions and shared learning c8n be really impactrul. We arevery proud ofwhatwe h8ve 8chieved as a sm811team with Iwo parttlme members of st8ff.we have manag6d to evolve ourtrainin8 resources using 8 cr88tive and intuitive approach. Feedb8Gk from profe88ion8is. support 8t8ff, familie8 and individu81s showthe mganlngful Ghange8 sessions h3V8 on the leam6r8 we have worked wlth, elther by the Informfitlon we have shared or the referrals we have made post training. Our Buddy Schemes Gig Buddies and Soclal Buddies Glou¢e8ter8hire have been thriving, connecting 8dults with leArnin8 dSsabilities to music-loving volunteers, ptsoplg to 8ttond football matGhes with and th08e who share 8imlisr interests. Thege pairings enjoy live mu8lC. thiifting. community events, Vilge fetes. g8tting together for coffee and building fri8ndship8 through shared passions. Beth, 28, sh8res: "I love having 8 Gig Buddyl K8r8n is bubbly 8nd supp0rtive-wee seen tribute8 to Ed Sh8er8n and Tina TuTneT, andwe'r8 off to see Newton Faulkn8r next. B8fore this. l onlywant to 8fjgswith my par- ents. Th8nk you. Bri8n, for matchlng usl" To m8ke venues rnore inclusive, we deliver our'Gig Buddies Ready. Dlverslty & Inclusion Training to st8ff at local theatres and music venues. All Buddles are ensur8d 88fe travel home, addr8ssingthe ch8llenge8 of unreliable public transport. Our Buddy Schemes reciuc8 the heavy r81iAnc8 on paid c8rèr9, gUPIK)rt$ healthier lifestyles, 9nd pro- motes Independence, self-advocacy, and meaningful relationships. Rocognlsed bythe NHS as part ofthe Health Creatlon Network. we nowsupport 64 active buddyp8irs with ongoin8 chgck-ins, group oh8t8. and quarterly 8ocial3. Communtty Allotment$ Our Prestbury. Stotbehouse, and Klngsw8yAllotments continue to thrive 88 almost 9ntlrelyvolunteer- led initlatlve8. wlth support from our Social Buddy Coordin8toi. E8ch week. the produce grown is Shared and enjoyed by all. fosterlng a strong sensg OT community 8nd inclusion. These spaces not only promote wellbeing and ¢onne¢tion but also provide a pow8tful plattorm ror thlrty people with Igarning di8abllltlos to be v181bly and 8ctlv¢ly engaged in their communltles. By working side by side wlth others. they hèlp to break down 90ciet81 bgrriers and challenge porceptions, deTnonstretingthe value of inclusive. community-led 8ction. New Inltlatlve- The Gloucester Pear Lod Art Workshop8 At The Big Health Day in 2024, we consulted about the types of actlvllles people would like to partici- pate in. An art group 8merged as the m08t requested actIty with intere$t echoed by $8ver81 other particip&nta in 8ubsequent se?sion¥.
Bulldlng ri1e$ To assistwith the delivery of the group. two volunteers were r8cruited through the Go Glos Volunteer- ing websit8. Both brought a strong interest in art and its therapeutic beneflts. Onevolunteer held a degree in art and had previously worked as 8 ment81 health and weubelng advocote. Artl8ts studl8d 8 range of artistic styles and the culture and history 8urroundingtheir lives, including Van Gogh, Kandin- sky and Yayoi Ku8am8. The project èchievod two key outcomes: Enh8ncingwelLbeingthrough Brt in 8 community Setting. Over twelve-months, thegroup provided creative outlet for eleven so¢ially isolated adults wlth learning dlsabiknties, meeting weekly and sup- porting theirwellbeing throu artistlc 8xpres8ion. D8velopirsg and exploring friendship in a safe, inclusive environment. Given that over 80% of our par- ticipants experience soci81 isolation, the group offered a valuable opportunltyto build friendships in 8 famillar and welcomlng setting. Through Shared cre8tlV8 activities. particlpanis expanded thglr gocial networks, reduced feelings of Isolation, and gained Gonfldence. "It's the first time1*8 been out of the house for over two years. Volunteer$ Our work would not be possible without th6 unw8vering dedicatlon of our seventy-three volunteers. They are an Integral pan of our organisation, contributingthoii time. skills, and energy to support our mission In ¢ountless way8. From assi8tlng with allotments and 51gning up to become a buddy to our Trustees provlding essential behintt-the-scones support, their contributions are both invaluable and deeply 8ppreclated. Th18 year, our volunteers collectively gave over 3,200 hours of theirtime, equiva- lentto 457workingdays. dgmonstr8tin8 an 8xceptional1gvelofcommitment to ourcommunity and people with 8dditional challenges in Gloucestershire. Ourworkln Number8 People accessing one or moro S8rvices- 264 Totol number ofvolunteer$- 73 Total number of volunteer hours- 3,200 CaseStudi08 Glg 8uddles- Ollvla 8nd Nlcola Nicola and Olivia have been Glg Buddles for nearly year8. end thelr shared love of liv¢ music has takenthem on Some amazing nights out. ' When theyfirst met. Nico18 asked Olivia who she'd most love to see live. Without hesitation, Olivia sai¢J,"Heath8r P88¢8," sowhen Heather announced 8 9howln 8lrmingh8m, theydldn't thInkl¢8 8nd booked tlckets for an Intlmatg concen exp8ri6nce.
8ulldlng ardes After the show. theywere thiilled to m88t H8ath6r in p8rson and sn8p some phot08. For Olivia. it was a dream come true. a "once in a litetime exp8r18nce" sh6 says wouldn't have been possible without herGig Buddy. Socigl Buddies- Pete and Jamie Pet8 and Jgmie are one of our longest stsnding matches. having been together now for overten years. Pete 8ays°Ourfriendship ha8 gone beyond belng social buddi85 now. Jamie invite$ m8 along to all his annu81'reviews and meetingg with h18 Socialworkerto ensure hi8 voiGe 18 heard a81 know Jamle better than most people. I find It such 8n enjoyable experlence. Jamle is gr98t comp8ny. and we 81ways have a laugh" Our Wldef Communlty and Support¥Ts W8 are active members of the Gloucester8hire Learnlng Dlsabiiity P8rtnership Boara and are grateful foi the reiation8hip8 and p8rtnerships we have with ffl8lly Other orgslllsatlons, Incluuing Glou¢¢ster- shlro County Council IGCCI. Gloucestershiro Integrated Care Board {ICBI, Gloucestershire Constsb- ulary. Gloscol, Inclusion Gloucestershire, Cr88tive Sust8in8bility, Aecè88 Social Care, the University of GIouc8Stershir8 snd many Ioc81 organisations and disability charities. Wlth Thanks to our Funders W¢ ?re extremely grateful to the following funde18 who have enabled us to d8llv8r our projects. Glouc8stershire County Council for ourAbuse Prevention. Healthy ReEation8hlp8 and Enablement Training. National Lottery Awards for ALI for our Soc181 Buddles S6rvlce Gloucestershire County Council, Thriving Communities for our Ev8nts T88m and Core Costs The Giouc88tershire Integrated Care Board for8 contribution tOW8rds our Core Costs Virgin Unlte for funding tOW8rds our Glg Buddles Service Gloucester Integrated Locallty Partnership Fund for fundingtor our Art Workshop Flnanclal Revlow Flnanclal results The financl81 statements have been prepared in accordance with Note 1 to the Accounts. The income ffom donations this yB8rwas £8.652 which is signilicantly better than last ye8r124,220 In 20231241 and more than hlstorlc levels. The £163,826 of charitable grants slgnlflcanily exceeds the ',£120.123 f rom 2023124. Operational ¢ost5 were slightly down at £161,930 compared with £162.339 in 2023124. As a result of the excess of income over expenditurg the reserves increased from £104,549 in 2023124 to £117.714 In 2024125. Thls was a good result as several medlum slzed grants were s8- curoa In aniiclpaiion or tne GIG 6uUOles ana Narion81 Lottery Grants coming to 8n end in the first half of2025126. Thi3 en3ures costs were covered In 2024125 whllo new grants wero 8ecur8d for
Bullding Circles 2025126 onwards. We have continued to Implement our flve-year funding Strategy, This includes se- curing a ionger-term contrgctfor oui trsining seNces in summer 2024. General fundraising has con- tinued to be a chaitenge due to the cost and funding pressures amongst our primary clients as well 88 obaleconomic uncertainty. Post Baiancg Shoet Events There ar8 no significant post balance sheet events, but it is importantthat we continue to Secure longer term ond unrestriGted funding in 2025126. Funds of £1 17.714 were carried forward into 2025126 which is approxtmately 9 months runnlng Gosts. Thls Is consistent with previous years, and the Trustees considor that due to good control over ongo- ing operatlng costs 8nd by malntaining r88sonable levels ol funds, the ch8rlty18 S going concern. The success in securing longer-term contracts in 2024125 an(J further opportunities in 2025126 is wel. comed. Although det8iled budget8 Were produced before the financi81 year. this 18 under review again due to tho Increase In ongoing fun(fing and the need to make this count to deliver 8 Sustainable 58r- vice. Rpsarv8$ Pollcy The Trust888 hav8 Adopted 8 prudent 8ppr08ch to ensure th9t the Unrestrlcted Fund$ ReseNe does not f811 below the minimum level required to en3ure that. if Gircum8tance8 changed forwhatever rea- son. the Charity could meet Its fln8ncial obli8atlon8 and allow the oper8tlon8 of the charity to b8 funded for at le8st 2 months without drawing on any Restricted Funds. The Trustees haiie agreed that. as the operating costs and statting levels are b8ing managed within av8ilable funds. the minlmum level of the general reserve should be rnaintained at £25,000 with maximum set 8t £50,000. The setting of a maxlmum will ensure funds are properly applied for the pur- pose for which they were donated. Free r888Ne8 atthe yeai-tsntj were £20.641 12024 £26.6031. Alt- hough this is slightly below the policy threshold, this will change in 2025126 due to 8 Si8miticant In- crease in unre8tri¢ted gr8nt8. There are 8180 Several re8trirted tunds that Can be 8pplied to staffing Gosts, whlch Is our blggest expense. Grants that support core costs h8ve been targeted thls year and wilt continue in 2025126. RlskA8888sthent Economic Risk¥ PBrtly drlven by uncartalnty in the Global economy and changes brought about bythe new UK govgrn- m8nt. the level of fundingfor soci81 care and community projects remains a challengg for small chari- ties like Building Circles. Despite the general outlook, we have had some success with grants for short-term projects and have demonstrated 8dded value whlch we hope will lead to longer t8rm com- rnltments Trom those gr8nt makers. The UK Governments focus Is on reversing the impact of Covid-19 on the NHS, improving defense spending, and investing in sustsinable infrastructure. The 11
Buildlng Circles incre88e In N8tional Insurance was offset by an increase In employers, allowance. The charity wlll continue rllversifying Its sourcés of income so that it is not reliant on 8 dominant donor and more 8m- ph8sison ongoln8 fundlng is Ptsnnedto cover our r6current costs and commitments. We have shown good cost control In 2024125. Operational Rlsks The TrL4Ste8s recogni9e th8re are sever81 inherent risks in providing support s8rvice8 to Individuals and running events in the community. There are policles in place to ensure these risks are mitigated bytralning and risk 8sse8sments. In 8ddltion. volunteers and staff ar8 train&d to monitor and escal8te concerns to the appropriate auihoritles. The charity continually monltors the effectivenes8 of its operational pokn'¢ies and their compliance. This includes such areas as data security and confident1811ty. he81th & $8fety reguLation$. etc. Proce- dures are in place to 8nsure the charity follows the best practice in term$ of quality assuranGe and reviews them regularly to reflect regulatory chang8$ that apply to the Chafity. Where 8ppropriat8, in- suranee cover is In place to reduce the impact of speciflc risk li8bilities. Flnanclal Rl8k8 Building Cir¢lo8 18 re8pon8ible for securely managing funds rec8ived from ¢Jonor8 for thelr Intendeo purp08e, mana8lng cash balances, accounting for Gosts Incuired. and mlnlmlzlng the rlsk of fTaud Dy sound Intern81 Gontrol. Financial accounting systems are in pt8¢e to provide accurate and timely management information and ensure appraprlaie and transparent control8 are In pl8Cg for e8¢h fund. Quarterly reviews of the financial data are undert8ken by Trustees, led by the treasurer, throughout the year and effective approval controls are in place over Cash and bank transal0s. Tho accounting system we uso is Supported t)y our independent reviewer. With th8 limited staffing we have for flnan- 181 management 8nd control, It Is essential that the Finance M8nger works closelywith the Treas- urei. Approved by the Tru8tees 8nd signed on their beh81t: Chair flji Tre88urer 12
Bulldln8 Clr¢les Independent exarninerfs report tothe trustee$ of Bulldlng Clrdes I repcrtto the trustees on myexamination of the accounts of Building Circles (the Charity) forthe year ended 31 March 2025. Responslbllltles and bèsls of report s the charitytrustees of the Charlty, you are resw)nsibfe for the preparation of the accounts in accordan with the requlrements of the Charities Act 20111'the ACYI. I rew)rt In resp@ct of myexamination of the ChariV5accounts carried out under sectlon 145 of the 2011 Art and in carrying out my examination I have followed all the applicable Direction5 given by the Charlty Com- mls51on under SeOn 145ISllbl of the Act. Independent examlneVs Statement I have rompletsd my examlnation. I confirm that material matters have come to my attention in connec- tion wlth the examination 8ivin8 me cause to belleve that In any material rèspect: l. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord wlth tlK15e records,. or 3. the acc¢)unts do not comply with the appllcable requirements concerning the form and content of accounts set out Sn the Charlties (Accounts and Reports) ReEulatlons 2008 other than any requlre- ment tt the accounts glve a 'true and fair vlew which is not a matter tonsldered as part of an ilependent examinatron. I have no concerns aNI have come across no other matters In connection with the examlnation to which attention shojld be drawn In this report in order to enaL4e a proper understandinB of the accounts to be reached. Joshua Burton ston. B5c ACA weet Chartered Accuuntsnts The Clock Tower 5 Farlelgh Court Old Weston Road Flax 8ourton Brlstol BS48 IUR Date.. 13
BuIdy ilrt5 Acrtsforth0yeorY 31stM8tth 2025 Nrti1178538 Charfty Numbw 1178S38 Bulldlng cl# Statement of Fknan¢i#i Actmts" foryoar andod 31 Marth 2025 statstnent of Flnandal Adiwme for •ndod 31 March 2D24 Unr••td¢t•d Tglalth UMulAGt•d fvr In¢rth lun In¢om• and •ndOWt•fr•m: IF40ts 21 OonalloTrs 8nd l808(ies 675 120123 4.220 12D 123 99 RabBlng Fu& Inv8stm8nts Tat•l Eyndltur• on.. Rahn0 Fu5 Ch8thab1tA(lbfj Tot#1 Net Incomg 11oyt)thiur•l Tiansfs fun#S Not Movemènt In Futtd• 187 2.4SO 15,154 1fj7 2.450 1T5.095 3.524 120,79B 127.986 IN•t• 31 19.625 tg.826 14,4711 132.758 142.305 17,838 295 17.$31 157 139 182 339 .3721 1e1.930 13,185 150,042 29,244 5,128 INote 91 14,Te6 13,165 5.1281 (29.2441 1372) Total funds broughtfoNMd Tutsllunds carrled forward (Not8 91 INot• 91 27.445 77,104 104.549 32.573 108.348 138.921 104 549 14
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Ic4n¢ 4.1 Yrii¥lv• R•Mufra ollhetrJstaeshayebeenDglwtyf8Mnprd0rr 2 Truits••xpgn• YAt¢ rn•OI.TrlI ybws. Notralnlw letsrni ThYr QthWfp1?Aampl•.' adv mnthnGY$4GB¢JuntsrKy•ll pllldtoith• kd•r1 udltDr lul•S pwty•mp s y•ar LI¥+r &1 lalTO P•nl¢in Id•fin•d0ortrfbu0ll loh•) 2123 2,106 128JS0 125.581 CEO. HeknK8y. thky•ariotskd.139J08. IU1.828 knX2Y241 NuTthF fZ223 108 That0198mOkna |i•qualtOth•WWbuttrrtp•yth kn th•rn0 pJ10l1IY8nd expmB 18
&JiklirvJ Clrdos knLmts fortheYgar8NlwJ 3181 M8rch 2025 Ch8rfty Numt¢r1178538 Note8 to the a¢c¢unts Note 6 Tanglble flxed as¥et5 6.1 CoAt or valuation Flxtures. Ititlngi and èquipmgnt Tot1 8alan¢e brought fornard 1.901 Addltlons 595 Ba5an¢• ¢arrlwl forward 2,498 2.498 0.2 Ac¢umulat•d depr8¢latlon and Impalmient provlslon$ Bas18 SL Rate 5Yrs Balance brought foM8rd Dgprgdatlon charge for year 1.901 1.901 Balance 6arrl¢d frJrYf4rd 1,991 6.3 Nt botsk valuè Brou&hl forward Carded forward 595 595 19
Builjing Cirdes AUnts forthe Year eThJed 31st Marth 2025 Charity Numbei 1178538 Notes to the accounts Noto 7 Dobtorg and pMpaym•nts Anofy$l$ of debtors Amounts falllng due wlthln one year Thls yoar La8t year Propaymants and accrugd Incom8 465 546 Total 546 Note 8 Crgdltors and accruals Analy816 of cradltors Amounts falllng due lthln onè year Thls ygar Last yoar Other Gredltors 3.122 3.326 A¢cNals and dgforrod Incom? 1,560 3.040 Tolal 4.682 6,366 20
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Not•¥ to th•Attount6 Tranmon$tth r•Jad piruv v•1 LMty•4r t1• oltruth••r¢¢Jnn•p• ThY 102 Lo1 thrtr1wqonn•Qtld p•rty Thl¥y• Lty••r Duq totruBtsA$4nd r•lat4d partté• Dy• Ittyn twltsoo ond r•t•d partt•• IAPk NLAp 10.SOUwtTrntscl oflhtruit••pr ThK •on•hI band IAA t)If¢tstty&5fwwAdwDf kl.R.G. 4.725 DwbDn 24