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2025-03-31-accounts

T21 Birch Tree Cafe

Charity No. 1180389

Company No. CE015424

Trustees' Report and Unaudited Accounts

31 March 2025

T21 Birch Tree Cafe Contents

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Summary Income and Expenditure Account 7
Balance Sheet 8
Notes to the Accounts 9 to 18
Detailed Statement of Financial Activities 19 to 20

Page 1

T21 Birch Tree Cafe Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE015424

Charity No. 1180389

Principal Office

Birch Tree Cafe New Road Easton On The Hil Stamford, Lincs PE9 3NN

Registered Office

Birch Tree Cafe New Road Easton On The Hill Stamford, Lincs PE9 3NN

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

T. Nicol B Connolly M. Rock M. Scott R.James J.Heppell J. Bradley

Key Management Personnel

Chair M Scott

Accountants

BGS Accounting Ltd 75 Exploration Drive Leicester LE4 5NU

OBJECTIVES AND ACTIVITIES

The purpose of the charity as set out in its governing document is to provide support and opportunities to young people who have Down's Syndrome.

Page 2

T21 Birch Tree Cafe

Trustees Annual Report

We now have 28 young people who have Down's Syndrome attending the cafe each week-some for up to 3 days, others for just part of the day; we are keen to adapt to the needs of the individual members and aim to help each of our members reach their full potential. They engage in a variety of activities including gardening, craft, yoga as well as working front of house in the cafe and in the kitchen.

The other beneficiaries are the village residents who are very supportive of the cafe. Many residents are older, often single people who really appreciate having a meeting place.

We have completely renovated the building, recruited excellent staff, engaged in marketing in the local area and beyond and welcomed a team of volunteers and support workers.

Sustainability- the initial success of our cafe has exceeded all our expectations. We hope this will continue but we are continually assessing what we can do to improve our offer. We have developed the outdoor area including a work shed and greenhouse.

Opportunity -we are giving our members the opportunity to work as part of a team and socialise in a "real world" setting. This has led to some of our members feeling confident in interviews for work experience and paid positions outside of the cafe.

Innovation -while there are many day services which give young people with Down's syndrome the opportunity to meet, we are going further in giving them training as they work.

Resilience - our members are learning life skills that they will use in everyday life as they work towards independence such as preparing food, using a washing machine, cleaning toilets etc.

ACHIEVEMENTS AND PERFORMANCE

During the year we received a grant of £15,000 to provide staffing and materials for activities for members.

We have been fortunate to receive donations and grants that has allowed the development of the site both for the cafe provision and installation of a workshop for members to create products for sale in the cafe.

FINANCIAL REVIEW

PLANS FOR FUTURE PERIODS

T21 continues to be in a secure financial position at our year end 31st March 2025, holding £325,199 in cash at bank. Reserves held amount to £342,874, of which £35,304 relates to restricted funding of the capital spend on the building /garden.

As a volunteer trustee run charity with much of our time dedicated to running the cafe and members activities, it has been deemed prudent to have a cash reserve of £207k to cover one year's cost for our main activities and future items which have been committed to.

Page 3

T21 Birch Tree Cafe Trustees Annual Report

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees 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 above report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

B Connolly Trustee

31 March 2025

Page 4

T21 Birch Tree Cafe Independent Examiners Report

Independent Examiner's Report to the trustees of T21 Birch Tree Cafe

I report to the charity trustees on my examination of the financial statements of T21 Birch Tree Cafe for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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

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 financial statements to be reached.

Bhavesh Shah FCCA BGS Accounting Ltd 75 Exploration Drive Leicester LE4 5NU

31 March 2025

Page 5

T21 Birch Tree Cafe

Statement of Financial Activities

for the year ended 31 March 2025

Notes
Income and endowments
from:
Donations and legacies
4
Other trading activities
5
Investments
6
Total
Expenditure on:
Raising funds
7
Charitable activities
8
Other
9
Total
Net gains on investments
Net (expenditure)/income
10
Transfers between funds
Net (expenditure)/income
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2025
£
27,685
173,652
4,374		 Restricted
funds
2025
£
22,430
-
-		 Total funds
2025
£
50,115
173,652
4,374		 Total funds
2024
£
41,560
165,295
3,575
205,711
140,939
37,968
63,914		 22,430
-
3,857
6,033		 228,141
140,939
41,825
59,947		 210,430
160,442
37,646
68,333
242,821
-		 9,890
-		 242,711
-		 266,421
-
(37,110)
12,540		 12,540
(12,540)		 (24,570)
-		 (55,901)
-
(24,570) - (24,570) (55,901)
(24,570)
332,140		 -
35,304		 (24,570)
367,444		 (55,901)
423,345
307,570 35,304 342,874 367,444

Page 6

T21 Birch Tree Cafe

Summary Income and Expenditure Account

for the year ended 31 March 2025

Income
Interest and investment income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net (expenditure)/income before tax
for the year
Net (expenditure )/income for the year		 2025
£
223,767
4,374
228,141
204,821
47,890
252,711
(24,570)
(24,570)		 2024
£
206,945
3,575
210,520
212,033
54,388
266,421
(55,901)
(55,901)

Page 7

T21 Birch Tree Cafe Balance Sheet

at 31 March 2025

Company No. CE015424

Notes
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors:Amount falling due within one year
15
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
Restricted income funds
16
Unrestricted funds
16
General funds
Designated funds
Reserves
16
Total funds
2025
£
42,453
42,453
2,744
325,199
327,943
(27,521)
300,421
342,874
342,874
342,874
35,304
35,304
307,570
-
307,570
342,874		 2024
£
89,802
89,802
3,601
295,797
299,398
(21,756)
277,642
367,444
367,444
367,444
35,304
35,304
332,140
-
332,140
367,444

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the

Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 31 March 2025

And signed on its behalf by:

B Connolly

Trustee

31 March 2025

Page 8

T21 Birch Tree Cafe Notes to the Accounts

for the year ended 31 March 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Income from tax reclaims is included in the SoFA at the same time as the Tax reclaims on gift/donation to which it relates. donations and gifts These are only included in income (with an equivalent amount in expenditure) Donated services where the benefit to the Charity is reasonably quantifiable, measurable and and facilities material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

T21 Birch Tree Cafe Notes to the Accounts

Expenditure

Recognition of expenditure

Expenditure on raising funds Expenditure on charitable activities

Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.

These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.

Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Leasehold property 20% straight line Plant and Machinery 33.33% straight line

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 10

T21 Birch Tree Cafe

Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 11

T21 Birch Tree Cafe Notes to the Accounts

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

Unrestricted Restricted
funds funds Total funds
2024 2024 2024
£ £ £
Income and endowments from:
Donations and legacies 10,208 31,442 41,650
Other trading activities 165,295 - 165,295
Investments 3,575 - 3,575
Total 179,078 31,442 210,520
Expenditure on:
Raising funds 160,442 - 147,638
Charitable activities 23,257 14,389 29,453
Other 48,952 19,381 50,993
Total 232,651 33,770 266,421
Net income (53,573) (2,328) (55,901)
Transfers between funds (89) 89 -
Net income before other
gains/(losses)		 (53,662) (2,239) (55,901)
Other gains and losses:
Net movement in funds (53,662) (2,239) (55,901)
Reconciliation of funds:
Total funds brought forward 385,802 37,543 423,345
Total funds carried forward 332,140 35,304 367,444
4 Income from donations and legacies
Unrestricted Restricted Total Total
2025 2024
£ £ £ £
Donations 27,686 - 27,686 10,208
Grants - 22,430 22,430 31,442
27,686 22,430 50,116 41,650

Page 12

T21 Birch Tree Cafe

Notes to the Accounts

5 Income from other trading activities

Cafe - Income
6
Income from investments
Bank Interest Received
7
Expenditure on raising funds
Costs of generating voluntary
income
Donations
Fundraising trading costs
Cafe - Cost of goods sold
Cafe - Staff costs
Cafe - Other direct costs
8
Expenditure on charitable activities
Expenditure on charitable
activities
Project costs
Staff costs
Governance costs
Accountancy		 Unrestricted
£
-
32,979
-
4,989
37,968		 Unrestricted
£
173,652
173,652
Unrestricted
£
4,374
4,374
Unrestricted
£
1,027
56,402
78,555
5,982
141,966
Restricted
£
-
3,857
-
-
3,857		 Total
2025
£
173,652
173,652
Total
2025
£
4,374
4,374
Total
2025
£
1,027
56,402
78,555
5,982
141,966
Total
2025
£
-
36,836
-
4,989
41,825		 Total
2024
£
165,295
165,295
Total
2024
£
3,575
3,575
Total
2024
£
1,154
59,209
88,946
11,133
160,442
Total
2024
£
12,107
22,876
-
2,663
37,646

Page 13

T21 Birch Tree Cafe

Notes to the Accounts

9 Other expenditure

9
Other expenditure
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10Net (expenditure)/income before transfers
This is stated after charging:
Depreciation of owned fixed assets
Depreciation of assets held under finance
leases and hire purchase contracts
Amortisation of intangible fixed assets
Auditors' remuneration
Independent Examiner's fee
Other fees paid to the auditor or
independent examiner
Ex-gratia payments		 Unrestricted
£
501
3,049
41,857
8,081
426
63,914		 Restricted
£
-
-
6,033
-
-
6,033
2025
£
47,890
-
-
-
-
-
-		 Total
2025
£
501
3,049
47,890
8,081
426
59,947		 Total
2024
£
503
8,174
54,388
5,041
227
68,333
2024
£
54,388
-
-
-
1,800
-
-

Page 14

T21 Birch Tree Cafe

Notes to the Accounts

11 Trustee remuneration and expenses

None of the trustees have been paid any remuneration in the current or prior periods.

Other
Trustee Remuneration Pension benefits
T. Nicol - - -
A.K. Richardson - - -
M. Rock - - -
M. Scott - - -

One or more of the trustees has been paid expenses in the current or prior periods.

2025 2024
Number Number
Number of trustees paid expenses 2 2
The nature of the reimbursed expenses
£ £
Total expenses reimbursed to trustees - 60
Total employee benefits received by trustees - -

12 Staff costs

No employee received emoluments in excess of £60,000.

The average monthly number of full time equivalent employees during the year was as follows:

T21 Birch Tree 2025
Number
12
-
-
-
-
12		 2024
Number
14
-
-
-
-
14

Nest

Page 15

T21 Birch Tree Cafe

Notes to the Accounts

13 Tangible fixed assets

Cost or revaluation
At 1 April 2024
Additions
At 31 March 2025
Depreciation and
impairment
At 1 April 2024
Depreciation charge for the
year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
14Debtors
VAT recoverable
Other debtors
Prepayments and accrued income
15Creditors:
amounts falling due within one year
Bank loans and overdrafts
Trade creditors
Other taxes and social security
Other creditors
Accruals		 Land and
buildings
£
179,612
-
179,612
107,197
35,922
143,118
36,493
72,415
2025
£
-
-
2,744
2,744
2025
£
1,119
8,594
14,320
658
2,830
27,521		 Plant and
Machinery
£
57,209
540
57,750
39,822
39,822
39,822
5,960
17,387		 Total
£
236,821
540
237,361
147,019
75,744
71,275
42,453
89,802
2024
£
-
-
3,601
3,601
2024
£
900
5,782
7,719
1,187
6,168
21,756

Page 16

T21 Birch Tree Cafe

Notes to the Accounts

16 Movement in funds

Restricted funds:
Restricted income funds:
Grantscape
Garfield Weston
The Screwfix Foundation
The Finnis Scott Foundation
Cummins
Beaverbrook Foundation
Cummins
Kiwanis
Total
Unrestricted funds: General
funds
Designated funds:
Birch Tree Cafe
Birch Tree Workshop
Total
Total funds		 At 1 April
2024
18,026
2,000
1,824
10,724
-
1,730
1,000
35,304
332,140
-
-
-
367,444		 Incoming
resources
(including
other
gains/losses)
£
-
15,000
-
-
1,500
1,830
4,100
22,430
32,060
173,652
-
173,652
205,712		 Resources
expended
£
(18,026)
-
(2,000)
(1,824)
(10,724)
-
(1,730)
(1,000)
(35,304)
(21,326)
(157,822)
-
(157,822)
(230,282)		 Gross
transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 At 31
March
2025
£
-
15,000
-
-
-
1,500
1,830
4,100
22,430
342,874
-
-
-

342,874

Purposes and restrictions in relation to the funds: Restricted funds: Garfield Weston Support for building cost of not for profit cafe Beaverbrook Foundation Cover cost of creating a garden Cummins Grant for building of workshop Kiwanis Cover one year cost of hall for activities Designated funds: Birch Tree Cafe Not for profit cafe Birch Tree Workshop

Page 17

T21 Birch Tree Cafe

Notes to the Accounts

17 Analysis of net assets between funds

17Analysis of net assets between funds
Fixed assets
Net current assets
18Reconciliation of net debt
Cash and cash equivalents
Net debt		 Unrestricted
funds
£
42,453
299,421
341,874
At 1 April
2024
£
295,797
295,797
295,797		 Restricted
funds
£
-
1,000
1,000
Cash flows
£
29,402
29,402
29,402		 Total
£
42,453
300,421
342,874
At 31
March
2025
£
325,199
325,199
325,199

19 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 18

T21 Birch Tree Cafe

Detailed Statement of Financial Activities

for the year ended 31 March 2025

Income and endowments from:
Donations and legacies
Donations
Grants
Other trading activities
Cafe - Income
Investments
Bank Interest Received
Total income and endowments
Expenditure on:
Costs of generating donations
and legacies
Donations
Costs of other trading activities
Cafe - Cost of goods sold
Cafe - Staff costs
Cafe - Other direct costs
Total of expenditure on raising
funds
Charitable activities
Project costs
Staff costs
Governance costs
Accountancy
Total of expenditure on charitable
activities
Employee costs
Staff training
Staff welfare
Temporary staff		 Unrestricted
funds
2025
£
27,686
-
27,686
173,652
173,652
4,374
4,374
205,711
1,027
1,027
56,402
78,555
5,982
140,939
141,966
-
32,979
32,979
4,989
4,989
37,968
-
501
-		 Restricted
funds
2025
£
-
22,430
22,430
-
-
-
-
22,430
-
-
-
-
-
-
-
-
3,857
3,857
-
-
3,857
-
-
-		 Total funds
2025
£
27,686
22,430
50,116
173,652
173,652
4,374
4,374
228,142
1,027
1,027
56,402
78,555
5,982
140,939
141,966
-
36,836
36,836
4,989
4,989
41,825
-
501
-		 Total funds
2024
£
10,208
31,442
86,561
165,295
165,295
3,575
3,575
210,520
1,154
1,154
59,209
88,946
11,133
159,288
160,442
12,107
22,876
34,983
2,663
2,663
37,646
60
443
-

Page 19

T21 Birch Tree Cafe

Detailed Statement of Financial Activities

Premises costs
Rent
Rates
Light, heat and power
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
Depreciation of Plant and
Machinery
Bank charges
Exchange rate (gain)/loss
General insurances
Postage and couriers
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Transfers between funds
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 501
-
1,755
5,847
3,049
10,651
220
-
4,141
34
274
-
537
41,626
426
426
8,656
242,821
-
(37,110)
12,540
(24,570)
-
(24,570)
332,140
307,570
30,460
5,960		 -
-
-
-
-
-
-
-
-
-
-
-
-
6,033
-
-
-
9,890
-
12,540
(12,540)
-
-
-
35,304
35,304
6,033
-		 501
-
1,755
5,847
3,049
10,651
220
-
4,141
34
274
-
537
47,659
426
426
8,656
252,711
-
(24,570)
-
(24,570)
-
(24,570)
367,444
342,874
36,493
5,960		 503
-
1,340
5,026
1,808
8,174
216
-
3,545
12
406
253
609
35,922
18,466
59,429
227
227
68,333
266,421
-
(55,901)
-
(55,901)
-
(55,901)
423,345
367,444

Page 20