Registered Charity Number 1181925 REPORTOF THE TRusfEES AND UNAUDITED FINANCIAL STATEMEN15 FOR THEYEAR ENDED 31 MARCH 2025 CAFLO (COMMUNITY AclloNS FOR LOCAL OPPORTUNITIES)
CAFLO (COMMUNrrY ACTIONS FOR LOCAL OPPORTUNrriES) coKrEKfs OF THE FINANCIAL sfATEMENTS FOR THEYEARENDED 31 MARCH 2025 Admlnlstratlb* Detalls Report of the Trustees Independent Examiner's Report Statement of Financial Activities ance Sheet Notesto the Financlal Statements
CAFLO (COMMUNrrY ACTIONS FOR LOCAL OPPORTUNITIES) REFERENCE AND ADMINisfRATIVE DEfAILS FOR THEYEAR ENDED 31 MARCH 2025 M. O'sullivan S. Rani S. Smith L. Gibbs Chair Trustees Principal Address Sports & Community Centre Cameronian Croft Birmingham B368UB Registered Charity 1181925 Independent Examiner Cloud Accountancy Ltd 5 Park Crescent Retford DN22 6UF Pa8e 3
CAFLO (COMMUNrrY AcfioNS FOR LOCAL OPPORTUNrriES) TRusfEES ANNUAL REPORT FOR THEYEAR ENDED 31 MARCH 2025 The trustees present their report with thefinancial statements of the charity for theyear ended 31 March 2025. Thetrustees haveadopted theprovisionsof Accounting and Reporting by Charities: Statement of Recommended Practice applicableto charities preparingtheir accounts in accordancewith the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Welcometo our annual report for theyear end 31 March 2025. Wearea registered charitywith thecharities Commission, registration number 1181925, and wework forthe benefit of individuals and families living in, or the surroundin& areas of the Firs and Bromford. We exist to provide resources and facilitiesto meet the needs of individuals, children, and families Publlc benefit We have referred to theguidance contained in the Charity Commissions8eneral guidance on public benefit and are satisfied the community centre provides much public benefit to the local community. The year was particularly successfvl for four main reasons: (a)Weare ddighted that wehave managed to balancethebooks, having reduced last yearfs deficit that was created through the buildin8 being flooded and reduced opportunities for external groupsto use it. This year we have reported a small surplus and we have robust plans in placeto build the charity's reserves in the 2025- 2026 financial year. (b)Thanksto generoussupport from several key funders wewereableto finally completethe roofrepairs! The centrenow boastsa brand-new roof, new external doorsand improved windows. We haveslowly been redecorating areas that were damaged and bringingthe building back into full use. Although major investment is still needed across several areas, we now have a watertight and secure building. (c) We received a generousfunding donation from theHenrySmith charity. This saved thecharityfrom closure and has allowed us to rebuild our activities and service& The corefvnding helped us pull through a very challengingtime and as we look ahead our financial situation looks much more positive. (d)Thanksto thesupport of a rangeof funders we havebeen ableto support over4,200 pe0plethlsyr through a range of new activities and services. The centre is busier than ever and thefvture looks bright. This is our sixth report and as Chair of the trustees and I would liketo thank ourvolunteers and fundraising team at CAFLO fortheircontinued hard work and support. Ananclaj Revlew & Posltlon The income and expenditurefor the period and thefinancial position at the end of the period are shown in the attached financial statements. ReseThtspollcy At 31 March 2025 thecharity hdd a small I of free reserves asthe unrestricted fund showed a small surplus. Thecharitywill lookto fvrther increase itsfree/unrestricted reservesovwthe next 12 months. Page 4
CAFLO (COMMUNrrY AcfioNS FOR LOCAL OPPORTUNrriES) TRUSTEES ANNUAL REPORT FOR THEYEAR ENDED 31 MARCH 2025-continued Future Plans Following completion of the initial renovation works: (a) We wish to increase community use and external booking of the building. We also intend to begin to rebuild the charities unrestricted reserves which were badly affected dueto the water damage and roof issues which necessitated the renovation works. (b) Begin to plan further renovations for the rest of the building. We desperately need an overhaul of our heating and dectrical system and a lift to make the whole centre accvJsible is also required. (c) Continue to further extend our work with peoplewith special educational needs. This will include on- going development of our sensory room and a range of services and activities that support thlsgroup. STRucfuR4 GOVERNANCEAND MANAGEMEKr Governingdocument The charity is a registered charity and its constitution is its governing document. Charity constltutlon Thecharity adopted itsconstitution on 2 November 2018 and achied Charitycommission registration on 7 February 2019. Recrultment appolntment of newtrustees During the year no new Trustees were appointed or resigned. A new trustee is identified through desired skills, experience, knowledge and attributes needed for the effective administration of thecharity to complement the existing group of trust New trustees that are appointed are provided with a copy of thegoverning document, and the latest trustees. annual report and statement ofaccounts. Organlsatlonal structure Thecharity is managed by the board oftrusteeswhich should number no lessthan 3 at anytime. TheTrustees meet regularly to discuss plans. Day to day management is carried out by the centre manager. Rlsk management Thetrustees havea dutyto identify and r£view the risksto which thecharity isexposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Approved by order ofthe board of trustees on 5th January 2026 and signed on its behalf by: M O'Sullivan-Trustee Page 5
CAFLO (COMMUNrrY ACTIONS FOR LOCAL OPPORTUNrriES) INDEPENDENT EXAMINERS REPORT Independent examiner's report to the trusteesof CAFLO (CommunityActions For Local Opportunitles) I report to thecharitytrusteeson myexamination of theaccountsof CAFLO (CommunityActions For Local Opportunities) (theTrust) for the year ended 31 March 2025. Responsibllities a)d basisof report Asthe charity trustees of theTrust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (*heAct'). I report in respect of my examination of theTrust's accountscarried out under Section 145 of the Act and in carryin8 Out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of theAct. Independent examiner'sstatement If the charity's gross income exceeds £250.000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertaketheexamination being a member of Thechartered Institute of Management Accountants. which is oneof the listed bodies. I havecompleted my examination. I confirm that no material matters have cometo my attention in connection with the examination giving mecauseto believethat in any material respect: l. accounting records were not kept in respect of theTrust as required by Section 130 of theAct' or 2. the accounts do not accord with those records. or 3. the accounts do not comply wlth the applicable requirements concerning theform and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accountsgive 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. Jeremy Hague CGMAACMA Chartered Institute of Management Accountants Cloud Accountancy Ltd 5 Park Crescent Retford DN22 6UF 30 December 2025 Page 6
CAFLO (COMMUNrrY AcfioNS FOR LOCAL OPPORTUNrriES) srATEMEKfoF FINANCIAL AcnviTIES FORIHEYEAR ENDED 31 MARCH 2025 2025 Total Funds 2024 Total Funds Unrestricted Restricted Funds Funds Notes INCOMEAND ENDOWMEKfs FROM Donations and legacies 105.330 105,330 321.063 Charitable activities 58,041 58,041 4,458 Total 58,041 105,330 163,371 325,521 EXPENDMJREON Charitable activities 37,380 108.200 145,580 380,137 NETINC(ME/ (EXPENDITURE) 20,661 (2.870) 17,791 (54,616) RECONCILIATION OF FUNDS Total funds brought forward (19,200) 2,870 (16,330) 38,286 TOTAL FUNDSCARRIED FORWARD 1,461 1,461 (16,330) The notes form part of these linan(ial 8tatefrpnts Page 7
CAFLO (COMMUNrrY ACTIONS FOR LOCAL OPPORTUNrriES) BALANCE SHEEr Asat 31 MARCH 2025 2025 Total Funds 2024 Total Funds Unrestricted Restricted Funds Funds Notes FIXED ASSETS Tangible assets 75 CURRENT ASSErs Debtors Cash at bank and in hand 8,436 3,206 11,642 8,436 3,206 11,642 1,402 1,402 CREDoRs Amounts falling due within one year (10,181) (10,181) (17,807) NEfcuRRENfASSErs 1,461 1,461 (16,405) TOTAL ASSEfs LESS CURREKf LIABILrnES 1,461 1,461 (16,330) CREDITORS Amountsfallingdueafter oneyear 10 NEfASSET5 1,461 1,461 (16,330) FUNDS Unrestricted funds Restricted funds TOTAL FUNDS 12 1.461 (19,200) 2,870 (16,330) 1,461 Thefinancial statements were approved by the Board ofTrustees and authorised for issue on 5 January 2026 and weresigned on its behalf by: M O'sullivan - Trustee The notes fonn part of these financial Staternts Page 8
CAFLO (COMMUNrrY ACTIONS FOR LOCAL OPPORTUNITIES) NOTES TOTHE FINANCIAL sfATEMEKrs FOR THEYEAR ENDED 31 MARCH 2025 I srATLtfoRY INFORMATION CAFLO (Community Actions for Local Opportunities) is a charity registered in England and Wales. The charity's address and registered number can befound on page 3 of thesefinancial statements. 2 ACCOUNTING POLICIES Basisof preparingthe financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicableto charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. Thefinancial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities oncethe charity has entitlement to the fvnds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. it is probablethat a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Small items of unrestricted fvnd equipment generally costing lessthan £1,000 and restricted funding for specific items, are charged in fvll to the Statement of Financial Activities when incurred. Tanglble fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated usefvl life or, if held under a finance lease, over the lease term, whichever is the shorter. Fixtures and fittings- 20% on cost Motor vehicles- 25% on cost Taxation The charity is exempt from tax on its charitable activitie& Fund accounting Unrestricted fvnds can be used in accordance with the charitable objectives at the discretion of the trustee& Restricted fundscan only be used for particular restricted purposes within theobjects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes. Further explanation of the nature and purpose of each fvnd is included in the notes to the financial statements. The notes form part of these financial staternnts Page 9
CAFLO (COMMUNrrY ACTIONS FOR LOCAL OPPORTUNrriES) NOTESTOIHE FINANCIAL sfATEMENTS-contlnued FOR THEYEAR ENDED 31 MARCH 2025 2 ACCCXJNllNG POLICIES -continued Hlre purchase and leaslng commltments Assets obtained undw hire purchase contracts or finance leases arecapitalised in the Balance Sheet. Those held under hire purchasecontracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the leaseterm, whichever is shorter. The interest dement of these obligations is charged to the Statement of Financial Activities over the relevant period. The capital element of thefvture payments istreated as a liability. Rentals paid under operating leases arecharged to the staternt of Financial Activities on a straight line basis over the period of the lease. Pension costsand other post4etlrement benefits The charity operates a defined contribution pension scheme. Contributions payableto the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they rdate. 3 IX)NATIONS AND LEGACIES 2025 2024 Donations Grants Meals 150,330 321,063 150,330 321,063 Grants received. included in the above, are as follows: 2025 2024 Awardsfor All Birmingham CC (Other) Birmingham CC Food grant Birmingham CC Warm Hub BBC Children in Need Commonwealth Games- Birmingham CC Garfield Weston Groundworks- HS2 Groundworks-Tesco's Nifty 50- Birmingham CC NNS Central Peoples Health Trust Platform Housing Powher Birmingham CC NNS ern Trent Community Fund-wonderful on Tap Sport England- ESC Lottery Fund Sports Eng Small Grant Birmingham CC under 50's Henry Smith Foundation Other grants 10,000 2,825 2,400 10,000 10,000 6,000 15,000 33,843 375 25,000 13,200 1,320 31,200 2,990 25,000 2,200 7,300 10,090 9,503 5,152 157,150 15,000 22,730 2,500 45.000 5,615 321,063 150,330 The notes form part of these financial StatentS Page 10
CAFLO (COMMUNrrY AcfioNS FOR LOCAL OPPORTUNrriES) NOTESTOTHE FINANCIAL sfATEMEKfs-contlnued FOR THEYEAR ENDED 31 MARCH 2025 4 TrusfEES' REMUNERATI( AND BENEFrrs Total remuneration paid to Trustees in the period was £nil (2024: £nil) 5 sfAFF COSTS 2025 2024 Wages and salaries Other pension costs 61,304 947 62,251 76,215 1,016 77,231 2025 2024 The average monthly number of employees No employees received emoluments in excess of £60,000. 6 INDEPENDENT EXAMINATION The amount payableto the independent examinerforaccounts and examination fee is£2,500 (2024: £2,500). 7 TANGIBLE FIXED ASSErs Fixtures Motor & Fittings Vehicles Total cosr At l April 2024 and 31 March 2025 1,000 17,520 18,520 DEPRECIATION At l April 2024 Charge for year At 31 March 2025 925 75 1,000 17,520 18,445 75 18,520 17,520 NEfBOOK VALUE At 31 March 2025 At 31 March 2024 75 75 The notes forn part of these financial slateffnts Page11
CAFLO (COMMUNrrY ACTIONS FOR LOCAL OPPORTUNrriES) N(yfESTOTHE FINANCIAL sfATEMEKfs-contlnued FOR THE YEAR ENDED 31 MARCH 2025 Fixed assets, included in the above. which are held under hire purchase contracts are as follows: Motor Vehicles cosr At l April 2024 and 31 March 2025 17,520 DEPRECIATION At l April 2024 Charge for year At 31 March 2025 17,520 17,520 NETB(XXVALUE At 31 March 2025 At 31 March 2024 8 DEBT(XIS: AMouNfs FALLING DUEWITHIN ONEYEAR 2025 2024 Other debtors Prepayments 8,436 8,436 9 CREDITORS: AMouKfs FALLING DUE WITHIN ONEYEAR 2025 2024 Hire purchase (see note 11) Trade creditors Social security and other taxes Other creditors Accruals and deferred income 2,687 8,223 4,905 1,992 9,543 61 577 10,181 17,807 10 CREDITORS: AMOUNTS FALLING AFTER ONEYEAR 2025 2024 Hire purchase (see note 11) The notes fomi part of these financial 8tateffonts Page 12
CAFLO (COMMUNrrY AcfioNS FOR LOCAL OPPORTUNrriES) NOTESTOTHE FINANCIAL sfATEMEKfs- contlnued FOR THEYEAR ENDED 31 MARCH 2025 11 LEASING AGREEMEKrs Minimum lease payments fall due as follows: 2025 2024 Hlre Purchase contracts Within oneyear Between one and five years 2,687 2,687 Non cancellable operating lease Within oneyear Between one and fiveyears 20 25 20 25 12 MOVEMEKfiNFUNDS Net movement infvnds At 31.3.25 1.4.24 Unrestrlcted funds General fund (19,200) 20,661 1,461 Restrlcted Funds Birmingham CC Food grant Birmingham CC Warm Hub Children in Need Groundworks- HS2 Nifty 50- NNS Central Peoples Health Trust Platform Housing Powher Birmingham CC NNS Sport England- ESC Lottery Fund Birmingham CC under 50's 2,070 (2,070) 800 (800) 2,870 (2,870) TufAL FUNDS (16,330) 17,791 1,461 The notes fomi part of these financial staterrnnts Page 13
CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNrriES) NOTESTOTHE FINANCIAL ¥fATEMENTS- continued FOR THEYEAR ENDED 31 MARCH 2025 12 MOVEMENTIN FUNDS-contlnued Net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended infvnds Unrestrlrted fvnds General fvnd 58,041 (37,380) 20,661 Restrlcted Funds Birmingham CC Food grant Birmingham CC Warm Hub Children in Need Groundworks~ HS2 Nifty50-NNS Central Peoples Health Trust Platform Housing Powher Birmingham CC NNS Sport England-ESC Lottery Fund Birmingham CC under 50's 1,320 31,200 (1,320) (31,200) (2,070) (2,990) (25,000) (2,200) (7,300) (10,890) (22,730) (2,500) (2,070) 2.990 25,000 2,200 7,300 10,090 22,730 2,500 (800) 105,330 (108,200) 163,371 (145,580) (2,870) 17.791 TufAL FUNDS Comparatlvesfor movement in funds Net movement in fvnds At 31.3.24 Unrestrlcted funds General fvnd 5,946 (19.200) Restrlcted funds BBC Children in Need Groundworks-HS2 NiftyS0- NNSCentral Powher Birmingham CC NCS Severn Trent Community Fund-wonderful on Tap Sport England- ESC Lottery (150) (5,979) (3,333) 800 (31,900) (20,000) 2.070 800 (60,562) 2,870 (54,616) (16,330) TOTAL FUNDS The notes form part of these finanoal 8taternnts Page 14
CAFLO (COMMUNrrY AcfioNS FOR LOCAL OPPORTUNMES) NOTESTOTHE FINANCIAL sfATEMENT5-contlnued FOR THE YEAR ENDED 31 MARCH 2025 12 MOVEMEKfiN FUNDS-contlnued Comparative net movement in funds, included in the above are as follows: Incoming Rff•ources Movement resources expended in funds Unrestrlcted funds General fvnd 10,073 (4,127) 5,946 Restricted Funds Awards for All Birmingham CC (Other) Birmingham CC Food grant Birmingham Ccwarm Hub Children in Need CWG Legacy Fund Garfield Weston Groundworks- HS2 Groundworks-Tesco's NiftyS0- NNSCentral Peoples Health Trust Powher Birmingham CC NNS Severn Trent Community Fund-wonderful on Tap Sport England- ESC Lottery Fund Sports Eng Small Grant 10.000 (10,000) 2,825 (2,825) 2,400 (2,400) 10,000 (10,000) 10,000 (10,150) 6,000 (6,000) 15,000 (15,000) 33,843 (39,822) 375 (375) 25,000 (28,333) 13.200 (13,200) 9,503 (8,703) 800 5,152 (37,052) (31,900) 157150 {177,150) (20,000) 15,000 {15,000) 315,448 (376,010) (60,562> 325,521 (380,137) (54,616) (150) (5,979) (3.333) TOTAL FUNDS 13 RELATED PARTY DISCL(f•URES During the period no related party transactionstook place (2024: £nil). During the period, donationstotalling £nil (2024: £nil) were received from trustees. 14 FUNDS Blrmlngham CC Food grant Hot mealsand food hampers to support people from low income households Birmlngham CC Warm Hub To provide a warm space for peoplewho arevulnerable isolated Children In Need Youth clubs and support for children with special educational needs or a disability. Groundworks- HS2 Rq)lacethedoors and windowsat theCAFLOcentre. The notes form part of these financial 8tateThnts Page 15
CAFLO (COMMUNrrY AcfioNS FOR LOCAL OPPORTUNrriES) NOTES TOTHE FINANCIAL STATEMEKf5- contlnued FOR THEYEAR ENDED 31 MARCH 2025 14 FUNDS~contlnued Nlfty 50- NNS Central To provide a programme of community activities to help over 50's improve their health and well being. Peoples Health Trust To empower local peopleto plan, organize and deliver their own community activity programme. Platform Housing Healthy living promotion days, children holiday clubs and food suppliesfor the Christmasfoodbank and celebration. Powher Birmingham CC NNS To provide opportunities for over SOS, bringing peopletogethu to reduce social isolation through positive activiti& and new friendships Sport England- ESC Lottery Fund To replacethe main rood at theCAFLO centre. Under 50 Blrnilngham CC To provide social and personal development sessionsfor younger people with special educational or disabilities. The notes fomi part of these finanaal stateThnts Page 16