BIRMINGHAM ASSOCIATION OF
SCHOOL BUSINESS MANAGEMENT
(A Charitable Incorporated Organisation
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
Charltable Incorporated Organlsation
Registration Number." 1185019
(England & Walesj

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMENT
CONTENTS
Page
Reference and Administrats've Details
Trustees, Report
Slatement of Trustees, Responsibilities
Independent Examinerfs Report
Statement of Financial Activities
10
Balance Sheet
11
Notes lo the Financial Statements
12

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMENT
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITh, TRUSTEES AND ADVISORS
Trusto•s
Arnanda Kaye (appointed Sept 2015, elected Chaif Sept 20221
Ruth Barrett lappoinled Nov 2022}
Sue Longhome lappointed Nov 20221
Chris Christoforou lappoinled Sept 20221
Scott Briedey {appointed July 2021.. elected Vicfrchair Sept 20221
Wendy Mercer (appointed June 2024}
Brian Baughan {appointed July 2020., Vice-chair June 2021 lo Sept 20221
stuart Jones lappointed July 2021, elected Vice-chair Sept 20221
Lynne Reeves lappoinled Oct 20231
Emma Banks lappoinled June 20231
Vicki Broad (appointed May 2023)
Senlor Management Team Servlces
Group Operations Manager
Anntrmafie Hunt. Inspiral Marketing Ltd
Network Manager
Neil Limbrick, The Education Collective Ltd
Prlnclpal and Reglstered Offl¢e
9-11 Vittoria Street
Birmingham
B13ND
Charlty Reg13tratlon Numbor
1185019
Independent Examlner
UHY Hacker Youn9 (Birmingham) LLP
11 Vittoria Street
Birmingham
B1 3ND

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS
TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025
The trustees of the Birmingham Association of School Business Managers IBASBMI are pleased to
present their annual report together with the financial stslements for the year ended 31.03.25. This report
highlights the association's achievements, financial position, and strategic direction.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution
The Charity 1$ a charitable incorporated organisation ICIOI with no share capital (Registration Number..
11850191 and is an exempl charity. The trustees of BASBM are also the trustees of the charity for the
purposes of charrty law. The CIO is known as BASBM and is a corporate body wrth limited liabilities.
Details of the trustees who served during the year except as noted are induded in the Reference and
Administrats've Details on page 3.
Trustees. Indemnities
BASBM has in place profe$$ional Indemnty insurance cover to a limrl of £1 m.
Method of Recruitment and Appointrnent or Electlon of Trustees
There are clearly defined and approved procedures for the selection and appointment of trustees which
aTe outlined in the chaiity's documents. These include eligibility and commitment. Consideration is given
lo the skills of Iruslee$ which would enhance the effe¢tiven8ss of the charty.
OBJECTIVES AND ACTIVITIES
Objects and Aim¥
BASBM is committed lo supporting school busine$$ professionals {SBPs) of all disciplines in schools
and trusts across Birmingham and the surrounding area by providing professional development,
￿e￿OrkIng opportunities, and advocacy. Our cor8 objectives includ&=
Encouraging best practices in school busines5 management
Providing training and continuous professional development ICPDI
Facilrtating kn￿edge-sharin9 among members
Representing SBPS in educational policy discussions
Enhancing the professional status of SBP$ within the school sectOT in collaboration with the Institute
of School Business leadership IISBL)
BAS8M ¢ontinues to be one of the largest and most aclive professional bodies for $¢hool leaders in the
UK. By the ond of 2024125. there were 338 mernbeTS from 263 schools, across 7 1o¢al authorities of
which 61 % wer& primaries, 19% secondaries and 20% from other categories including lrnsl$. special
schoo18, free schools, nurseries, PRUS, etc. About one third 133%) of the members were in academy
SATS or MATS, with 26 member$ ￿orkIng in MAT central $ervi¢e teams. Registered web users included
over SO businesses providing goods and services to schools and trust$.
Publlc Beneflt
Trltstees have consideration lo the Charty's Commission's general guidance on public benefit and in
particular lo rts supplementary guidance on education. As noted above, the Charity's objective 1$ lo
advan¢e for the public benefit education in the United Kingdom.
STRATEGIC REPORT
Achievements and Perfornianc•
An on-line networking forum available al all times to members and sponsors, encouraging sharing of
best practice and good purchasing to the benefit of member schools. and to support SBPS then
many of them are relatively lone workers
Two conferences staged by BASBM in October 2024 and January 2025 at Edgbaston Cricket
Ground
A regional conference in partnership wtth other local SBM groups staged by EdExec in May 2024-
'Spring Get Together
EdExec LIVE West Midlands, _ at The Hawthorns, West Bromwich
A series of on-line workshops on the topical matters-'Pursuing success in MAT shared operation$'.
'Managing difficult conversations. and 'Academisation from both sides of the table,

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS
TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 Icont'd)
Achievements and Perforniance (cont'd)
Effectiv8 liaison with BCC. members and suppliers as the local authorty wthdrew from full provision
of financial management, HR and Payroll services and recrurtment SUPF)Ort by staging in-person
discussions, njnning supplier round robin webinafs on HR and payroll. recruitment and pension
transition and providirsg personal support and guidance for members affected.
A significant development in 2024 was the decision to accept a generous offer from ISBL to enable all
BASBM members to become members of ISBL individualty ￿￿th a modest group subscription. This has
widened horizons and opportunities for members by opening access to a range of development and
networking opportunities nationally as well as regionally.
In addition. BASBM was proud to launch a series of bursary awards funded from the reserves lo enable
members to study for recommended qualifi&itions.
Key Flnancial Perfonnance Indlcators
The charity established a financial budget al the start of the year and then monitored performance
against budget during the period. Considerable V￿rk is undertaken lo ensure the continued financial
viability of the organisation. Trustees play a key role in holding themselves and each other lo account in
key financial matters. This is demonstrated by the followng..
2025
2024
338
321
£ 22.300 £14,285
£ 64.207 £54,233
£147,760 £137,729
Current active members
Subscription income generated
Exhibition I Sponsorship income generated
Rese￿e$ funding in place
Going Concern
After making appropriate enquiries. the Board of Trustees has a reasonable expectation that the
Charitable Trust has adequate resources lo continue in operation81 existence for the fofeseeable future.
For this reason it continues lo adopt the going concern basis in preparing the financial statements.
Further details regarding the adoption of the going concern basi$ can be found in the Statement of
A¢¢ounling policies.
FINANCIAL REVIEW
Overilgw
The association remains financially stabl•, wilh prudent management ensuring that resources are used
effectively. Key finan¢ial highlights include..
Total income for the year.. £91,046 {2024.. £73,376>
Total expenditure.. £81,01 $12024.. £95,592)
Surplus.. £10,03112024.. Defi¢rt £22,216)
The trustees eonfim that all funds have been applied in accordance wth the association's objectives.
Improvemenl in inome was partly due lo an increase in membership numbers and partly because
subscriptions were raised from £50 to £70 per member p.a. in January 2025 for the first time in almost a
decade. Membefship includes free access lo events. the on-line forum and semces available via group
subscription, made possible by the financial engagement of our eommercial sponsors.
We also increased exhibitor fees for conferences in October 2024 and January 2025 lo help cover rising
conference costs as well as increasing sponsorship fees for the website in November 2023 which
benefited us during this year.
With the cost of stsging conferences rising significanlly, BASBM vms pleased to ac¢ept EdExec's offer
to mana9e one of the three lemily conferences, thereby reducing the association's financial expo$ure.
Financlal and Risk Managernent Objèctives and Policies
The Charity's financial and risk management objectives are d¢xumented in its..
Official budgets
Scheme of delegation

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS
TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 20251cont.dl
Financial and Risk Management Obiectives and Policies (cont'dl
Financial regulations
Risk management policy
These documents are available on request. and particular items whtch warrant specific disclosure are
noted within this annual report.
Reserves Policy
The Iruslees review the level of reseryes annualty. This review encompasses the nature of income and
expenditure streams, the need lo match income wtth Commitments and the level of reserves laking into
account the risks involved. Post Covid, and during organisational changes, when it was wise lo sustain
reseNes al a high level, the ITu$tees have determined that the appropriate level of reserves for purposes
of going ¢oncern should be £100,000 at present.
Reserves as al 31 March 2025 were £147.76012024: £137,729>.
Investmttnt Policy
All investments are made in accordance wth the polrcy of the charity. The charity's policy on
Investments are one of minimum risk wrth all investments being held with the charity's bankers. The
charity will nevertheless seek to maximise interest receipts within this arrangem8nl. Investments are
made with regard to Charty Commission guidance in rebation lo investments.
PRINCIPLE RISKS AND UNCERTAINTIES
The trustees have en$ured in 2024125 that BAS8M has a Secu￿ number of members, sponsors and
exhibilioners, enhanced governance wlh new recTuils c(wpled lo the board and robust int8rnal control.
Al the tim8 of reporting, the trust's identified key risks are..
Loss of personnel and sensitive information:
The risk of national and lorAI funding ièdu¢tions',
Increasing academisalion. in line with Government policy and particularly further to BCC'S recent
failure to implement a new finance system. that is expected to increase centr81isalion of support
services and reduce potential for fron14ine membership-
Changes lo rules and re9ulalions.
Miligaling action, both current and planned, has been identified to address these risks. This is also true
of all other risks that have been formally Mlenlified which have a lower b8vel of impact andlor likelihood.
Rl$k Manag0mont
The Iruslees have reviewed potential risks lo the association and have implemented appropriate
measures lo mitigate financial. operational. and reputslional risks. In particular, the cost of event hire and
the limited availability of Suitable venues for conferences in and around Birmingham means these
matters are carefully managed and under regular review.
Formal alliance with ISBL in the year has been of reputational benefrt lo both parties as they aim to
encourage and promote the highest professional standards in school business mana9ement.
Fundraislng
Under the provisions of the Charrties (Proteclion and Social Investment) Act 2016 , the charity will run
fundraising events to raise money for olher charrties or for the charity itself. The charity does not work
with any professional fundraisers. Where money is raised, this is collected and reeeipted appropriately.
The charity has a complaints procedure lo ensure any ￿ncernS ¢an be reported.

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 {cont'dl
Plans for Future Periods
Looking ahead. BASBM aims to:Grow its membership to represent as many schools and trusts in
Birmingham as possible
Expand training opportunilTre$ for SBPS, parttcularly for those in schools leaving local authority
management and in MATS
Strengthen partnerships with l¢Jeal and national educatK)n stakeholders and potential sponsors
Enhance resources and ac¢e$s opportunities to support members. including continuing bursary
awards
Increase membeT$hip engagement and professional development through innovative events, the on-
line forum and services provided by group subscription
Continue to Provide members the opportunity to attend 3 conferences and a minimum of 3 webinars
in the membership year to enhance PTofessional development
Launch a ben¢hmarking facility lo assist members with effective financial management.
Governan¢fr and Trustee8
BASBM 1$ governed by a dedicated board of trustees I'the Comm￿e&.) drawn from the membership who
oversee the strategi¢ direction and operations of the association. The trustees during the year were as
listed on the Reference Page, including a Chair and tsvo Vice-chairs.
Management of the association on a day-tTrday basi$ is organised through annually-reviewed seNi¢e
level agreements ISLAS) with..
Anne-MaTie Hunt. Group Operations Manager. of Inspiral Marketing Ilnspiral Solutions Ltd.)
Neil Limbrick, Nefyvork Manager and Website Developer, of theEducalionColleclive Ltd.
statement of Trustegs. Responsibllities
The Iruslees are responsible foi ensuring that proper financial re￿rdS are maintained and that financial
slalemenls comply with applicable regulations.
Concluslon
BASBM remains committed lo supporting school business managers in Birmingham, ensuring they have
the resources and expertise needed to thrive in their roles. The trustees express their gratitude to all
member$ and sponsors for their continued support.
Audltors
In so far as the trustees are aware..
there is no relevant information ol which the charitabFe incorporated organis8tion's independent
examiner is unaware.,
the Iruslees have taken all $tep$ that they ought to have taken to make themselves aware of any
relevant information and to establish that the independent examiner is aware of that information.
The independent examiner. UHY Hacker Young (Birmingham) LLP, are willing to continue in office and a
resolution to appoint them will be proposed al the annual general meeting.
The Trustees. Report incoTpoTating a strategic report was approved by the board of trustees on 27 June
2025 an
signed on their behalf by..
Amanda Kaye
Chair of Trustees
27 June 2025

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMENT
STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025
The Trust￿ a￿ responsible for preparing the Annual Report and the Financial Statements in
accordance with appliable law and the Financial Reports"rrfJ Stsndard applicable in the UK and Republic of
IielarKI (FRS 102) (effective 1 January 2019) - Charth"es SORP (FRS 102) and Financial Reporting
StarKlard appliable in the UK and Reputjic of Ireland {FRS 102).
The law applicable to charities in England and Wales requires the Trustees to prepare financial
statements for each financial year wthich give a true and fair view of the state of affairs of the charty and
of the incoming resources and application of resources of the charity for that period.
In preparing these financial statements. the Trustees are r￿Uired to:
select suitable accounling policie5 and then appty them consistentty..
observe the meth¢)ds and principles in the Charities SORP 2019;
make judgemenls and estimates that are reasonable and prudent.,
state whether applicable UK accounb'ng stsndards have been followed. suty'ect to any departures
disclosed and explained in thè financial ststemwts.. ar)d
prepare the financial statements on the goirg concern basis unless it is inappropriate to presume
that the charity will continue in operation.
The Trustees are responsible for keepirKJ accounting re¢￿dS that disclose with reasonable accuracy at
any time the financial posrtion of the charity arKI enable them to ensure that the financial statements
comply with the Charities Act 2011. Charty (Accounts and Reports) Regulations 2008, Financial
Reporting Standard IFRS 102) and the provisions of the trust deed. They are also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and
detection of fraud arKI other irregularrties.
Approved by the Trustees and signed on their behalf by..
Amanda Kaye
Chalr of Trustees
27 June 2026

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMEprr
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BIRMINGHAM ASSOCIATION OF
SCHOOL BUSINESS MANAGEMENT FOR THE YEAR ENDED 31 MARCH 2026
I report to the charity trustees on my examination of the accounts of the charttable incorporated
organisation (CIO) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charitable incorporated organisation's trustees you are responsible for the preparation of the
accounts in accordan￿ with the requirements of the Charities Act 2011 {'the Act,).
I report in respect of my examination of the charrtable incorporated organisation's accounts carried out
under section 145 of the Acl and in carrying out my examination I have followed all the applicable
Directions given by the Charity Commission under section 145151(b) of the Act.
Independenl examlnerfs statement
I have completed my examination. I confirm that no material matters have ¢ome lo my attention in
connection with the examination giving me cause to believe that in any material respe¢t.-
accounting records were not kept in respect of the charbtable incorporated organisation as required
by section 130 of the Act", or
the accounts do not accord with those records., or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulalions 2008 other than any
requirement that the accounts give a 'true and fair view vthich is not a matter considered as part of
an independent examination.
I have no concerns and have come across no other m*ters in connection with the examination to which
allention should be drawn in this report in order to enable a proper understanding of the accounts to
reached.
Mlchael Nlelsen ACA
UHY Hacker Young181rmlngham) LLP
9.11 Vlttorla Street
Birmlngham
B1 3ND
27 June 2025

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMENT
10
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
Ilncluding Income and Expenditure Account)
Restrleted
General
Funds
Total
01.04.24 to
31.03.26
Totsl
01.04.23 to
31.03.24
Unrostricted
Funds
Note
Income from:
Donations and capital grants
Charitable a¢tivrties-.
Funding for the charrtable
trust's operations
Investment income
86.507
4.539
86.507
4,539
68,518
4,858
Total
91.046
91,046
73.376
Expendlture on:
Raising funds
Charitable activities".
Charitable Irusl's educational
operations
Other
81.015
81,015
95.592
Total
81.015
81.016
95.692
Net Income l {expendllure
10,031
10,031
(22,216)
Transfers between funds
11
Nel movement In fundg
10,031
10,031
122,216
Reconclllatlon of funds
Total fund$ brought forward
11
137.729
137,729
159,945
Total funds carrled forward
11
147,760
147,760
137,729
All of the charrtable trust's actNits'es derive from acquisitions and continuing operations during the above
financial ￿Tiod.

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMENT
11
BALANCE SHEET AS AT 31 PAARCH 2025
2025
2024
Current assets
Debtors
Cash at bank and in hand
8.212
170.952
179,164
10.260
165,103
175,363
Current liabilities
Credltors: Amounts falling due within one year
31,404
31.404
37,634
37,634
Net current assets
147,760
137,729
Total Net Assets
147,760
137,729
Funds of the charlty:
Restrfcted funds
Restricted income fund
Total restrlctsd funds
11
Unrestricted income fund
Total unrestrlcted funds
11
147,760
147.760
137,729
137,729
Total funds
11
147,760
137,729
The financial statements t>n pages 10 to 20 approved by ￿ trustees aThl authorised lor issu8 on 27
June
025 and signed on their behalf by..
Amanda Kaye
Chalr of TnJsteo8

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMENT
12
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Statement of A¢¢ounting Policies
A summary of principal accounling policies adopted {vthich have been applied consistently, except where
noted), judgements and key sources of estimation uncerlainty, is set out below.
Basis of Preparation
The financial slatemenls of the charity. which is a public benefrt entity under FRS 102, have been Pfepared
under the historical cost convention in accoidance with the Financial Reporting Standard Applicable in the
UK and Republic of Ireland IFRS 102), the 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) (Charities SORP (FRS 102)),
and the Charities Ad 2011.
Birmingham Association of School Business Management BASBM) meets the definition of a public benefit
enlrty under FRS 102.
Golng Concern
The ITUStees assess whether the use of going concern is appropriate i.e. vthether there are any material
uncertainties related to events or conditions that may cast significant doubt on the ability of the company to
continue as a going concern. The trustees make this assessment in respect of a period of at least one year
from the dale of aulhorisation for issue of the financial statements and have concluded that the charity has
adequate resouices lo continue in operalional existence for Ihe foreseeable future and there are no
material uncertainties about the charity's ability to continue as a going concern, thus they continue to adopt
the going concern basis of accounling in preparing the financial statements.
Income
All incoming resources are recognised vthen the charty has entrtlement to the funds, the receipt is
probable and the amount can be measured reliably.
Subscrlptlon Income
Subscription income provided lo the charity is recognised in the Statement of Financial Activities in the
period in which it is receivablè, wherè receipt is probable and it can be measured reliably.
Donatlons
Donations are r8cognised on a receivable basis where there is certainty of receipt and Ihe amount can
be reliably measured.
Other Income
Other income, including the hiTe of facilities. is recognised in the period it is reoeNable and lo the
extent Ihe charity has provided the goods or services.
Donated goods, facilities and servicex
Goods donated for resale are included at fair value. being the expected proceeds from sale less the
expected costs of Sale. If it is piactical to assess the fair value at receipt, it is recognised in stock and
'Income from other trading acttvilies,. Upon sale, the value of the stock is charged against 'lncome
from other trading activities, and the proceeds are recognised as 'lncome from other trading aclivilies,.
Where il is impractical to fair value the items due to the volume of low value rtems they are not
recognised in the financial stalemenls until they are sold. This income is recogni5ed within 'lncome
from other trading activities,. Where the donated good is a fixed asset rt is measured at fair value,
unless il is impractical to measure this reliably, in which case the cost of the rtem to the donor should
be used. The gain is recognised as income from donation5 and a corresponding amount is included in
the appropiiale fixed asset category and depreciated over the useful economic lrfe in accordance with
the charity's accounting policies.

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMENT
13
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 {¢ont'dl
1 Statement of Accountlng Policies Icont'd)
Expenditure
Expenditure is recognised once there is a legal or consliuctive obligation lo transfer economic benefit to a
third party. it Is probable that a tfansfer of economic benefits will be required in settlement and the amount
of the obligation can be measured reliably. Expenditure is clasSif￿d by actrvity. The costs of each activity
are made up of the total of direct costs and shafed costs, induding support costs involved in undertaking
each activity. Direct costs attribulable to a single aclivty are allocated directly to that activity. Shared costs
which contribute to more than one activity and support costs which are not attributable lo a single activity
are apportioned between those activities on a basis consistent with the use of resources. Central staff
costs are allocated on the basis of time spent, and depreciation charges allocaled on the portion of the
asset's use.
Expendlture on Ralslng Funds
This includes all expenditure incurred by the charty to raise funds for its charitable purposes and
includes costs of all fundraising activities events and nonrycharitable trading.
Charltable A¢tivili
These are costs incurred on the charity's educatlonal operations. including support costs and ¢osls
relating to the governance of the charity apportioned to charitable activities.
All resources expended are inclusive of irrecoverable VAT.
Tanglble Flxed Assets
Assets costing £600 or more are capitalised as tangible fixed assets and are carried at cost, net of
depreciation and any provision for impairment.
Depreciation is provided on a straighl line basis on the cost of tangible fixed assets. to write them down lo
their estimated residual values over their expe￿ed useful lives. No depreciation is provided on leasehold
land where the lease is more than 20 years. The principal annual rates used for other assets are..
Furniture and equipment
Computer equipment and soflware
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that
the carrying valLse of any fixed asset may not be recoverable. Shortfalls be￿n the carrying value of fixed
assets and their recoverable amounts are recognised as impaim)enls. Impaimient losses are recognised
in the Stalemenl of Financial Activities.
10/0
25./0
Leased assets
Rentals under operating leases are charged on a straight line basis over the lease term.
Flnan¢lal Instruments
The charity only holds basic financial instruments as defined in FRS 102. The financial assets and
fi'nancial liabilities of the charity and their measurement basis are as follows..
Financial assets
trade and other deblors are basic financial inslrumenls and are debt instruments
measured at amortised ¢osl as detailed in note 9. Prepayments are not financial instruments.
Cash at bank is classified as a basic financial instrument and is measured at face value.
Fin8n¢i81 liabilities
trade credilors, a¢¢ruals and other credrtors are basic finan¢ial instruments, and are
measured at amortised cost as detsiled in note 10.
Taxation
The charrty is considered lo pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charrtable company for UK corporation tax purposes. Accordingly, the
charity is potentially exempt from taxation in respect of income or capital gains rtteived within categories
covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of
Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to charitable
VAT
Value added tax is chargeable on all subscription. advertising and meeting income. Value added tax,
where applicable. is recoverable on all charrtable related expenditure.

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMENT
14
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Icont'd)
1 Statement of A¢countlng Policies (Cont'd)
Fund Accounting
Unrestricted income funds represent those resources which may be used towards meeting any of the
charitable obje¢ts of the charity at the discretion of the trustees.
Restricted general funds comprise all other restricted funds received ￿￿th restrictions imposed by the
funderldonor.
Critical accountlng estimates and areas of judgement
Eslimales and judgements are continually evaluated and are based on historical experience and other
factors, including expectations of fLrture events that are believed to be reasonable under the
Crltlcal a¢counting estlmates and assumptions
The charity makes estimates and assumptions concerning Ihe future. The resulting accounting estimates
and assumptions will, by definition, seldom equal the related actual results. The estimates and
assumptions that have a significant risk of causing a material adjustment to Ihe carrying amounts of assets
and liabilities within the next financial year are subscriptions, exhibition in¢ome and website advertising.
Crltlcal areas of judgement
There are no critical judgements that the Truslees have made in the process of applying the charity's
accounting policies on the amounts recognised in the statutory financial slatements.
2 DONATIONS AND CAPITAL GRANTS
Unre$trl¢ted Restrlcted
Funds
Funds
Total
2026
Total
2024
Capital grants
Donations
The income from donations and caprtal granls was unrestricted for both year ending 31 March 2025 and
31 March 2024.
3 FUNDING FOR THE CHARl￿s OPERATIONS
Unrestrlcted Rostrl¢ted
Funds
Fund$
Total
2026
Totsl
2024
Subscriplions
Exhibitions
Website Advertising
22,300
27.820
36.387
22,300
27,820
36.387
86,507
14,285
34,680
19,553
Other income from the charilable trusfs
educational operalions
The income from funding for the charity's operations was unrestricted for both year ending 31 March 2025
and 31 March 2024.

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMENT
15
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 lcont'd)
4 INVESTMENT INCOME
Unreslricted Restricted
Funds
Funds
Total
2025
Total
2024
Bank interest Teceived
4,539
4,539
4,858
4,539
4.858
The income from the charitsble trusvs investment income was unrestri¢ted for both year ending 31 March
2025 and 31 March 2024.
5 EXPENDITURE
Non Pa
nditure
Staff Costs Pr?mi5o5 Other Costs
Total
2025
Total
2024
Charity's operatlons
Direct Costs
Allo¢aled support costs
48.036
8,829
48,036
32,979
64,577
31,015
24,150
The charrtable trust's expenditure was unrestricted for both year ending 31 March 2025 and 31 Marth
2024
Total
2025
Total
2024
Net expendlture for the yoar Includes:
Fees payable to independent examiner
2,800
2,700

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMEP
16
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (cont'd)
6 CHARITABLE ACTIVITIES
Total
2025
Total
2024
Direct costs
Support ¢osts
48,036
32,979
1,015
64,577
31,015
Analysls of Dlrect Costs
Conference costs
Bursary Scheme
Meeting costs
Group operation fees
Membership Benefits fees
Website costs
20,217
6,300
450
2,840
9,253
8,976
48,036
43,652
99
2,170
10,270
8,387
64.577
Analysls of Support Costs
Administration, marketing and network services
Insurance, postage and slalionery
Staff Training
Accountancy
24,150
2,102
3,927
2,800
32,979
23,000
2,475
2,765
2,775
31.016
7 STAFF
Key management personnel
The key management of the charity is delivered through a service ￿Ve1 agreement with Inspiral
Marketing Ltd and the Education Collective who are listed on page 3 in addrtion to work from the
Trustees. The total amount of management benefrts payable under these SLAS for their services to the
charity for year ending 31 March 2025 was £33.635 (31 March 2024.. £31,387).
RELATED PARry TRANSACTIONS - TRUSTEES. REMUNERATION AND EXPENSES
No trustees received any remuneration. However. employer re•imbursements are paid in compensation
for schools releasing their SBMS in working time for BASBM meeling attendance.
During the year ended 31 March 2025 131 March 2024}'. travel and subsistence expenses lolalling £360
{2024'. £193} were reimbursed lo trustees, subscription costs of £1,240 12024.. £8691 were paid on
behalf of 13 Trustees and conference attendance cosls of £2.840 (2024.. £3,318).
Other related paty transactions including trustees are set oul in note 13.
9 DEBTORS
2025
2024
Trade debtors
Prepayments and accrued income
4.284
3,928
8.212
7,073
3,187
10,260

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMENT
17
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 (cont'd)
10 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026
2024
Trade creditors
VAT payable
Accruals and deferred income
7,940
6,921
22,773
37,634
2,768
27,796
31,404
Doftrred Incomo
2025
2024
Deferred income at 1 April
Resources deferred in the year
Amounts released ffom previous period
Deferred income at 31 March
19,143
21,944
19.143
21.944
6.767
19.143
6,767
19,143
At the balance sheet date the charitable company was holding funds received in advance for websrte
advertising lotalling £21.944 {2024 . £19.143>.
11 FUNDS
The income funds ol the charty comwise the following balances of funds to be applied for spécific
purposes:
Balance at
Incomlng Resources
Galns. Balan¢0 at
1 Aprll Resources Expended Losses &
31 March
2024
Transfers
2026
Unrestrlcted Funds
Unrestricted funds
Total unrestrlcted funds
137.729
137.729
81,016
81,015
147,760
147,760
91.046
Total Funds
137.729
91.046
81.016
147,760
Comparative information in respect of the preceding period is as follows-
Balance at Incorning Resources
Gains. Balance at
1 Aprll Resources Expended Losses &
31 March
2023
Transfers
2024
Unrestrlcted Funds
Unrestricted funds
Total unrostrlcted funds
159,946
159.945
73,376
73,376
(95.5921
(95,592
137.729
137,729
Total Funds
159,945
73.376
95.592
137,729

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMENT
18
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026 (cont'd}
12 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Fund balances at 31 March 2025 are represented by-
General
Unrestrl¢ted Restricted
Funds
Funds
Total
Current assets
Current liabilities
179,164
(31.404
147.760
179,164
{31,4041
147,760
Comparative fund balances at 31 March 2024 are represented by..
General
ilnrestf5¢ted Restrl¢ted
Funds
Funds
Total
Current assets
Current liabilities
176,363
{37.634
137,729
175,363
(37,6341
137,729
13 RELATED PARTh TRANSACTIONS
Emma Banks (Trusleel is Finance manager at Lindsvéorth School. BASBM received membership fees
lolalling £140 12024.. £100) from Lindsworth School during the yeaT. £Nil 12024. £Nill was due from
Lindsworth School at 31 March 2025 in ￿SpeCt to these fees. BASBM paid trustee reimbursements
lolalling £300 (2024. £1801 lo Lindsworth School during the year. £Nil 12024. £Nil) was due lo
Lindsworth School at 31 March 2025 in respect lo these fees.
Ruth Barrett (Trusleel is a school business manager at Hamilton School. BASBM received
membership fees lolalling £140 {2024.. £150) from Hamitton School during the year. £Nil {2024.' £501
was due from Hamilton School at 31 March 2025 in respect to these fees. BAS8M paid Iruslee
reimbursements totalling £15012024.. £2401 to Hamitton School during the year. £Nil {2024'. £Nill was
due to Hamilton School at 31 March 2025 in respect to these fees.
Brian Baughan {Vice-Chair) is a school business manager at Anglesey Primary School. BASBM
received membership fees totalling £70 (2024.. £501 from Angtesey Primary School during the year.
£Nil 12024.. £Nil} was due from Anglesey Primary School al 31 March 2025 in respect to these fees.
BASBM paid trustee reimbursements lotslling £300 12024.. £240) to Anglesey Primary School during
Ihe year. £150 (2024.. £Nil) was due to Anglesey Primary School at 31 March 2025 in respect lo these
Lynne Reeves (Trustee) is a school business Manager at Bellfield Junior School. BASBM received
membership fees totalling £70 (2024. £50> from 8eiifEld Junior School during the year.
£Nil 12024.. £Nil) was due from Bellfield Junior School at 31 March 2025 in respect lo these fees.
BAS8M paid trustee reimbursements totalling £590 12024.. £150) lo Beiifield Junior School during the
year. £14012024.. £150) was due to Beiifield Junior School at 31 March 2025 in respect to Ihese fees.

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMENT
19
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 {¢ont'dl
13 RELATED PARTY TRANSACTIONS (Cont'd)
Vicki Broad ITTUStee} was a Business Impiovement Partner at Birmingham Diocesan Multi-Academy
Trust (MAT) unlil August 2024 then moved lo be Executive Business Manager at Esteem Mulli-
Academy Trust {MAT). BASBM received membership fees totalling £330 {2024'. £501 fTom Birmingham
Diocesan MAT and £70 (2024.£Nil) from Esteem MAT dvring the year. £7012024.. £Nil} was due from
Birmingham Diocesan MAT at 31 March 2025 in respect to these fees. BASBM paid trustee
reimbursements totalling £150 {2024.' £330) to Birmingham Diocesan MAT and £300 {2024.' £Nil) to
Esteem MAT during the year. £Nil {2024.' £1501 was due to Birmingham Diocesan MAT and £150
12024.. £Nil) was due to Esteem MAT at 31 March 2025 in respecl to these fees.
Scott Brierley Doyle (Trustee) is a Director of Resources at Small Heath Leadership Academy (Star
Academies). BASBM received membership fees totalling £70 (2024. £Nill from Small Heath
Leadership Academy during the year. £Nil {2024.' £Nill was due Small Heath Leadership Academy al
31 March 2025 in resped to these fees. BASBM paid trustee reimbursements totalling £290 12024..
£Nill to Small Heath Leadership Academy. £140 12024.. £150> was due to Small Heath Leadership
Academy at 31 March 2025 in respect to these fees.
Chris Christoforou (Trustee) is the Chief Financial Officer at Excelsior MAT. BASBM received
membership fees lotalling £70 12024.. £50} from Excelsior MAT during the year. £Nil (2024.. £Nill was
due from Excelsior MAT at 31 March 2025 in respect to Ihese fees. BASBM paid trustee
reimbursemenls lotalling £45012024.. £330) to Excelsior MAT during the year £150 {2024.' £3301 was
due to Excelsior MAT at 31 March 2025 in respect to these fees.
Tara Hanif (Twsle& Resigned December 24) was a Business Manager I CFO al Reach School.
BASBM received membership fees totalling £Nil (2024.. £501 from Reach School during the year. £Nil
12024. £Nil) was due from Reach School al 31 March 2025 in resped to these fees. BASBM paid
trustee reimbursements totalling £Nil (2024.. £Nill to Reach School during the yèar. £Nil (2024.. £Nill
was due lo Reach School al 31 March 2025 in respect lo these fees.
Stuart Jones {Trustee> is a School 8usiness Manager at Chil¢ole Primary School. BASBM received
membership fees totalling £70 {2024'. £501 from Chilcole Primary School during the year. £Nil12024'.
£Nil) was due from Chilcote Primary School at 31 March 2025 in respect to these fees. BASBM paid
trustee reimbursements tolalling £590 (2024.. £270) lo Chilcole Prirnary School during the year. £140
12024.. £150) was due to Chilcotè Primary School at 31 March 2025 in respect lo these fees.

BIRMINGHAM ASSOCIATION OF SCHOOL BUSINESS MANAGEMENT
20
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 (¢ont'd)
13 RELATED PARTY TRANSACTIONS {Cont'dl
Sue Longhorne (Trusteel is a School Business Manager al St Patrick's and St Edmunds Catholic
Primary Schools. BASBM received membership fees totalling £7012024.. £50) from St Patrick's and Sl
Edmunds Catholic Primary Schools during the year. £Nil {2024.' £Nill was due from St Patrick's and Sl
Edmunds Catholic Primary Schools al 31 March 2025 in respect to these fees. BASBM paid trustee
reimbursements totalling £2012024.. £120) to St Patrick's and Sl Edmunds Catholic Primary Schools
during the year. £20 {2024". £120) was due to St Palri¢k's and St Edmunds Catholic Primary Schools
at 31 March 2025 in respect to these fee$.
Wendy Mercer (Truste& Appoinled June 20241 is a School Business Manager at Bordesley Green
Girls, School and Sixth Form. BASBM received membership fees totalling £140 {2024'. £Nil) from
Bordesley Green Girls. School and Sixth Form during the year. £Nil {2024'. £Nil) was due from
Bordesley Green Girls, School and Sixth Form at 31 March 2025 in respect to these fees. BASBM
paid trustee reimbursements lolalling £150 12024.. £Nil) lo Bordesley Green Girls. School and Sixth
Form during the year. £Nil {2024= £Nil) was due to Bordesley Green Girls. School and Sixth Form at 31
March 2025 in respect to Ihese fees.
Amanda Kaye (Trustee) had no related parb.es during the year.
14 EVENTS AFTER THE END OF THE REPORTING PERIOD
There are no material adjusting events arising after the balance sheet dale.