## **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: - accounting records were not kept in accordance with section 386 of the 2006 Act ; or - the financial statements do not accord with those records; or - the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or - the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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 with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. - Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. 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. - Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. - Other expenditure These are support costs not allocated to a particular activity. ## **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
10**Net (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
14**Debtors**
VAT recoverable
Other debtors
Prepayments and accrued income
15**Creditors:**
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** |17**Analysis of net assets between funds**||||| |---|---|---|---|---| |Fixed assets
Net current assets
18**Reconciliation 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