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2025-09-01-accounts

Company registration number: 12146728 Charity registration number: 1185928

AIMCOMMUNITY LIMITED TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Artema Ltd

AIMCommunity Limited Contents

Page
Trustees' Report 1—7
Independent Examiner's Report 8
Statement of Financial Activities (including Income and Expenditure Account) 9
Comparative Statement of Financial Activities (including Income and Expenditure Account) 10
Balance Sheet 11
Notes to the Financial Statements 12—16
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account) 17—18

AIMCommunity Limited Company No. 12146728 Trustees' Report For The Year Ended 31 August 2025

The trustees present their report and the financial statements for the year ended 31 August 2025.

Objectives and Activities

Aims and Objectives

Objects and aims

To act as a resource primarily for young people in Southern England by providing advice and assistance and organising programs of creative, physical, educational, and other activities as a means of:

a) Advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals;

b) Advancing education;

c) Relieving unemployment;

d) Providing recreational and leisure time activities in the interest of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life for such persons.

To promote learning in people who are not in education, employment or training, through the continued development of their individual capabilities, competencies, skills and understanding in subjects of educational value.

Objectives, strategies, and activities

AIMCommunity Limited was formed as a direct result of Frontier Youth Trust (Charity Numbers 1059328 and SC043239) shift to move its locally funded projects working in those local communities to become autonomous and independent charities. Thence under an asset transfer agreement dated 31 December 2019 all staff, assets, and activities of the AIMCommunity project were transferred to the newly formed charity of AIMCornmunity Limited to continue its work based in Bournemouth.

Significant Activities

AIMCommunity Board Report

The financial year 2024/2025 brought many opportunities for AIMCommunity in our development of programmes to support young people and young adults in BCP and Dorset. Our 3 original main programmes, AIM Arts Academy, Creative Mentoring and Starfish Mentoring, were joined by a new service called FLAiM, a day provision for young adults with learning difficulties, disabilities and SEND.

Alongside our main work, these programmes were supplemented by specialist staff including a social worker, 2 occupational therapists, a learning specialist and an ELSA. This additional support into the main programmes has allowed AIMCommunity's provision to take very positive steps towards providing high quality and high level wrap around services across all programmes.

Impact Statement - AIMCommunity

The theft of vital funds by a trusted employee in a key role within our charity, has had a profound and damaging impact on our organisation, staff, volunteers and the people we support.

In January 2025, Lloyds Bank reported suspicious activity on one of AIMCommunity’s bank accounts which was immediately investigated, Dorset Police were called in to investigate and the Charity Commission informed. During subsequent months the full extent of the theft and fraud was uncovered in close working with the Police and believed to be £32,257.06. The current situation is that we are expected to recover 100 percent of the funds stolen upon successful completion of the court case which is expected during the 2025/2026 Financial Year.

This has had a considerable impact on our ability to support the wider community who place their trust in us.

Financially, the loss of funds directly reduced the resources available for our core charitable activities. Money that should have gone toward delivering essential services and supporting vulnerable beneficiaries was instead diverted through dishonest actions. This has forced us to delay or scale back some planned projects, creating real consequences for the individuals and families who rely on our support.

Operationally, the incident has caused significant disruption. Staff and trustees have had to dedicate extensive time and effort to investigations, audits, and rebuilding systems of financial control, diverting focus from our mission and day-to-day work, focusing on those most vulnerable in society.

...CONTINUED

Page 1

AIMCommunity Limited Trustees' Report (continued) For The Year Ended 31 August 2025

Significant Activities - continued

Emotionally and reputationally, the breach of trust has been devastating. Our charity is built on integrity and community confidence, and this betrayal has shaken both. We have worked hard to reassure donors, funders, and volunteers that strong new safeguards are in place and that we remain transparent and accountable.

Despite the harm caused, we remain committed to learning from this incident. We have strengthened our financial procedures, introduced more robust oversight, and renewed our dedication to ethical governance. Our focus is on restoring confidence and ensuring every donation once again goes where it is most needed — to changing the lives of those who need it most, in our community, for the better.

FLAIM Annual Review

For the period of Sept 24 - Aug 25

General overview

FLAiM hosted an informal launch event in the community in Oct 2024 which was well attended and helped to spread awareness about FLAiM. Until we were able to acquire the Creekmoor Youth Centre building on a long term lease from BCP Council, we pivoted and ran 6 weeks of community sessions in Oct-Nov 2024. We had a small amount of success with this, but it was evident that having a base was vital.

Once acquiring the building, we did a soft launch over 2 days in December where we ran a variety of activities and invited the client group to attend for free, with great success. From here we launched in January 2025 on a Monday & Tuesday.

AIMCommunity worked with the Adult Social Care Commissioner, and with the support of the Trusted Reviewer Programme at CAN - which had been commissioned to find and spread awareness to families about new, community based services for Adults with Learning Disabilities. They were tasked in helping individuals to transition them out of their current provisions and into a new, more appropriate service for their needs. And whilst BCP caught up with this transition, CAN helped to fund the transition process. FLAiM soon became their ‘flagship’ service, due to our setup and ability to be proactive and flexible to the needs of our clients.

We soon realised there was an additional need for the service to grow and we expanded to providing Thursday’s in May 2025 and Friday’s in June 2025.

Initially we started with 6/7 clients and by March, with the support of CAN, FLAiM had 13 clients and the commissioner had to stop individuals transitioning over and the Trusted Reviewer programme was coming to an end. However, by that point, we had built a great reputation within Adult Social Care, and the Preparing for Adulthood team and learning disabilities team were reaching out to book trials for their clients. We now have 28 clients on our ‘books’, and due to team expansion we are able to accommodate a bigger capacity to keep up with the need!

Further connections have been developed with the Commissioner for Transport & supported employment and AIMCommunity has been invited to attend the ‘working groups’ to approve these services within BCP. This will provide us with greater insight into BCP developments which will help to inform AIM as a whole.

Over the year, we have provided a huge range of activities to empower our client group! We have been able to work with some fantastic professionals and FLAiM has built a fantastic foundation to continue its growth and development into the future.

Team

In September 2024 we employed a manager and 1 staff member on a 22 hour contract to develop the service. With the quick growth of FLAiM, we now have added an additional Activity Co-ordinator and a FLAiM Support Worker, all on full time contracts. The team has a varied skill set and knowledge base, and are passionate about the client group, which accounts for the successful growth of the service!

Future Plans

Our main focus will be the development of the Preparing for Adulthood Service. However, FLAiM as a whole, has the ability to be easily replicated with huge success.

We want to continue fundraising for better facilities for the clients, and I would like to further develop opportunities for the clients to access meaningful volunteering roles or even work placements.

AIM ARTS ACADEMY Annual Report September 2024-August 2025

...CONTINUED

Page 2

AIMCommunity Limited Trustees' Report (continued) For The Year Ended 31 August 2025

Significant Activities - continued

General:

Team:

■ Warm Space and supportive drop in service that feeds and signposts vulnerable families in our area. ■ JamSpace- a musical creative group for young teens to come to for social mentoring

Moving Forward:

● Aim Arts is hiring an additional Student Support work so we can provide even more support to our vulnerable students

● We are scheduling to provide a Preparing for Adulthood course in 2026

Creative Mentoring Annual Review For the period of Sept 24 - Aug 25

General overview

● Creative Mentoring continued to provide 1-2-1 and group support for young people who were mainly attending long term provision with us. Mentoring formed part of their named Alternative Provision.

● Creative Mentoring expanded our provision to our Creekmoor site giving additional hours for Creative Mentoring throughout the week

● We started to receive regular support from contracted providers such as Hey Doggie - our therapy dog - allowing support around emotions and regulation for young people. This provision has been instrumental in young people’s development.

Team

● The Creative Mentoring team consisted of the Creative Mentoring Manager (part time 16 hours a week), 5 part time mentors, totally 44 hours across the week and 1 part time English Tutor (4 hours a week)

● We recruited one new part time team member in March 2025

Delivery

...CONTINUED

Page 3

AIMCommunity Limited Trustees' Report (continued) For The Year Ended 31 August 2025

Significant Activities - continued

○ C4 - Creative Group for ages 10-14.. In Jan 25 we moved from a format of ‘rotational creative activities’ each week to a ‘termly theme. Themes included, Art & Animation and Drama and Film Making.

○ JamSpace - Music jamming group for ages 14+ . Young People can come with any level of musicianship or vocal ability, and be willing to work with others in the group to learn what it is to be in a band. JamSpace have also showcased their work a number of times throughout the year, further developing confidence for young people.

Other achievements

● Creative Mentoring delivered a number of ‘holiday’ sessions in conjunction with Starfish throughout the year

● AIMFest - in conjunction with AAA & Starfish Mentoring, young people from Creative Mentoring showcased their work and attended AIMFest - AIMCOmmunity’s annual ‘festival’ in July. This was really well attended and a great opportunity for young people to collaboratively see the output of their work.

Moving forward

Since Easter 2025 there have been discussions about our overall mentoring provision at AIMCommunity. It is obvious that there is a lot of overlap between the 2 mentoring programmes, and currently the internal processes don’t allow for ease of support for young people who may come to AIMCommunity requesting one type of support, and then need us for something else.

Conversations with the management team have contributed to a new plan to amalgamate both mentoring projects to create a new project - ASPACE Mentoring - which will holistically support young people who wish to receive mentoring support at AIMCommunity. ASPACE Mentoring will officially launch in September 2025.

STARFISH Mentoring Annual Review

Starfish Group Mentoring has continued to have two groups in two different venues across Bournemouth, Christchurch and Poole. This academic year we have delivered one Starfish Group Mentoring group in Bournemouth that has had four young people each term (11 weeks per term) and Starfish Group Mentoring in Poole had six young people per term (also 11 weeks per term). There are three terms each per academic year for Starfish Group Mentoring.

Starfish Plus is the 1:1 mentoring provision from Starfish that takes place in the areas of Bournemouth, Christchurch and Poole. Starfish worked with 12 young people during September 2024 - August 2025. These provisions ranged from 6 weeks provision, up until a full academic year.

The LEAP Project (Listening Ears And Prevention) continued from the previous academic year. Between 1st September 2024 - 31st December 2024, the LEAP Project was able to fulfil the quota for 10 young people to attend the provision. Young people also qualified for six 1:1 mentoring sessions due to their attendance of ten or more drop in sessions.

Key Events

- Oceanarium

In July 2025 Starfish Group Poole and Bournemouth joined together to take young people to the Oceanarium. It was a fun and educational event that young people enjoyed. It was also an opportunity for young people to interact with new people and learn new communication and peer relationship skills.

- AIMFest

Creative Mentoring and Starfish joined together to plan and deliver AIMFest. This was an event on Friday 11th July for 2 hours. This event was for any young person and family member that attends AIMCommunity programmes and projects. This event showcased the work that young people have been producing over the past year, opportunities for young people to perform on the day, and food and drink for people. Both young people and parents/carers were able to perform music, share art work, create digital games for the community to play, and display short stories in front of people during the day. The event was a success and we were able to gather feedback from the event from staff, young people, parents/carers and the local members of the community.

Half Term Provision

Over the academic year Starfish has worked with Creative Mentoring to deliver three half term projects. During the October half term, Starfish Mentoring delivered an Autumn Celebration. This was for young people to take part in team activities and problem solving games.

Young people also watched a film during this event. Twelve people in total took part in this event. During February half term Creative Mentoring delivered an arts event that was based on the universe. Young people that attended (eight in total) were able to paint, decorate and use cardboard to make a solar system.

...CONTINUED

Page 4

AIMCommunity Limited Trustees' Report (continued) For The Year Ended 31 August 2025

Significant Activities - continued

Wellbeing Walks

Starfish Mentoring hosted three wellbeing walks between October 2024 and May 2025.

In October, a wellbeing walk was targeted at parents and carers of young people that AIMCommunity works with, in order to give space and wellbeing to the parents and carers that need some time to reflect. This wellbeing walk took place from Bournemouth pier towards Sandbanks.

In December, Starfish Mentoring hosted a wellbeing walk in Poole for all ages. This walk started in Poole town centre and ended with a church Christmas choir service.

In May 2025, the third wellbeing walk took place at Hengisbury Head. It journeys from a cafe at Hengisbury head to Boscombe pier and back again. This walk was for any new people that have not started yet or have recently entered AIMCommunity provision.

Paid Staff

Starfish have six paid staff. One staff full time, one staff on 27 hours a week, two staff members on 6.5 hours a week, and two staff members on 5 hours a week. Between all staff members, mornings, afternoons, evenings and weekends are covered for provision.

Volunteers

Starfish currently have three volunteers. The volunteers cover support in Starfish Group, Starfish Plus, and ASPACE drop in.

Funding

Starfish Mentoring has acquired more funding from the Police and Crime Commissioner. In August 2025, Starfish Mentoring received a further £5,000 to develop a drop in for young people aged between 11 - 18 years. Funding runs until 31st August 2026.

Starfish is funded through 1:1 and group sessions that referrals have paid for so that young people can attend. Starfish is also funded through grants and fundraising.

Plans for the Future

Public Benefit

Public benefit

The Charity's objects are restricted specifically, only for the public benefit to act as a resource for young people up to the age of 25 years living in Southern England by providing advice and assistance and organising programs of creative, physical, educational and other activities.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Ms Suzanne Burgess Ms Toni Taylor Mr Jonathan Williams (appointed 01/09/2024) Mr Chris Cook (appointed 01/09/2024) Ms Clare Belcher (appointed 01/09/2024)

Page 5

AIMCommunity Limited Trustees' Report (continued) For The Year Ended 31 August 2025

Charity Number

1185928

Company Number

12146728

Registered Office

AIMCentral East Howe Youth Centre Kinson Road Bournemouth Dorset BH10 5HD

Independent Examiner

Yuval Salomi FCCA Artema Ltd 1a Kingsburys Lane Ringwood BH24 1EL

Page 6

AIMCommunity Limited Trustees' Report (continued) For The Year Ended 31 August 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Ms Toni Taylor Trustee 22/05/2026

Page 7

AIMCommunity Limited Independent Examiner's Report to the Trustees of AIMCommunity Limited For The Year Ended 31 August 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company 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 accounts 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

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts 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 accounts to be reached.

Yuval Salomi FCCA 22/05/2026 1a Kingsburys Lane Ringwood BH24 1EL

Page 8

AIMCommunity Limited Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Fundraising
Investments
4
EXPENDITURE ON:
Raising funds
6
Charitable activities:
6
Other
NET (EXPENDITURE)/INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
16		 Unrestricted
funds
£
2,884
565,320
4,307		 Restricted
funds
£
10,000
-
-		 2025
Total
funds
£
12,884
565,320
4,307		 2024
Total
funds
£
54,805
549,983
2,219
572,511 10,000 582,511 607,007
(658,163)
(850)		 (64,933)
-		 (723,096)
(850)		 (545,959)
-
(659,013) (64,933) (723,946) (545,959)
(86,502) (54,933) (141,435) 61,048
(86,502)
337,376		 (54,933)
56,076		 (141,435)
393,452		 61,048
332,404
250,874 1,143 252,017 393,452

The notes on pages 12 to 16 form part of these financial statements.

Page 9

AIMCommunity Limited Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Fundraising
Investments
4
EXPENDITURE ON:
Raising funds
6
Charitable activities:
6
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
16		 Unrestricted
funds
£
2,170
549,983
2,219		 Restricted
funds
£
52,635
-
-		 2024
Total
funds
£
54,805
549,983
2,219
554,372 52,635 607,007
(541,990) (3,969) (545,959)
12,382 48,666 61,048
12,382
324,994		 48,666
7,410		 61,048
332,404
337,376 56,076 393,452

The notes on pages 12 to 16 form part of these financial statements.

Page 10

AIMCommunity Limited Balance Sheet As At 31 August 2025

Notes
FIXED ASSETS
Tangible Assets
11
CURRENT ASSETS
Debtors
12
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
13
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
TOTAL FUNDS
16		 Unrestricted
funds
£
18,652		 Restricted
funds
£
-		 2025
Total
funds
£
18,652		 2024
Total
funds
£
20,200
18,652
52,807
252,135		 -
-
65,123		 18,652
52,807
253,278		 20,200
76,661
308,147
304,942
(72,720)		 65,123
(63,980)		 306,085
(72,720)		 384,808
(11,556)
232,222 1,143 233,365 373,252
250,874 1,143 252,017 393,452
250,874 1,143 252,017 393,452
1,143
250,874		 56,076
337,376
252,017 393,452

For the year ending 31 August 2025 the charitable company was entitled to exemption from audit 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 trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Ms Toni Taylor Trustee 22/05/2026

The notes on pages 12 to 16 form part of these financial statements.

Page 11

AIMCommunity Limited Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

AIMCommunity Limited is a company limited by guarantee, incorporated in England & Wales, registered number 12146728 and registered charity number 1185928. The registered office is AIMCentral East Howe Youth Centre, Kinson Road, Bournemouth, Dorset, BH10 5HD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

2.3. Resources Expended

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headingsthey have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costsare allocated based on the spread of staff costs. All resources expended are inclusive of irrecoverable VAT.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery 25% reducing balance method
Fixtures & Fittings 25% reducing balance method
Computer Equipment 25% reducing balance method

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts
Grants		 Unrestricted
funds
£
2,884
-		 Restricted
funds
£
-
10,000		 2025
Total
funds
£
2,884
10,000
2,884 10,000 12,884

Page 12

AIMCommunity Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

Donations and gifts
Grants
4.
Investment Income
Bank interest receivable
5.
Net Income/(Expenditure)
The net (expenditure)/income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
6.
Analysis of Expenditure
Raising funds
Raising funds		 Unrestricted
funds
£
2,170
-		 Restricted
funds
£
-
52,635		 2024
Total
funds
£
2,170
52,635
2,170 52,635 54,805
Activities
undertaken
directly
£
37,283		 2025
Unrestricted
funds
£
4,307		 2024
Unrestricted
funds
£
2,219
2025
£
5,050		 2024
£
6,733
Support
costs
(see note 7)
£
685,813		 2025
Total
£
723,096
Activities
undertaken
directly
£
25,208		 Support
costs
(see note 7)
£
520,751		 2024
Total
£
545,959

Page 13

AIMCommunity Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

7. Support Costs

.
Support Costs
Employee costs
Premises expenses
General administration
Depreciation
Governance costs
Employee costs
Premises expenses
General administration
Depreciation
Interest payable
Governance costs		 2025
Raising
funds
£
586,636
27,135
65,575
5,050
1,417
685,813
2024
Raising
funds
£
454,095
17,719
40,476
6,733
269
1,459
520,751

8. Independent Examiner's Remuneration

Fees charged by the independent examiner for work undertaken in the year are shown below:

Independent examination of the financial statements
9.
Staff Costs
Staff costs were as follows:
Wages and salaries
Social security costs
Other pension costs		 2025
£
630
2025
£
531,770
41,787
14,684
588,241		 2024
£
580
2024
£
412,488
31,208
10,399
454,095

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. 10. Average Number of Employees

Average number of employees during the year was: 24 (2024: 22)

Page 14

AIMCommunity Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

11.
Tangible Assets
Cost
As at 1 September 2024
Additions
As at 31 August 2025
Depreciation
As at 1 September 2024
Provided during the period
As at 31 August 2025
Net Book Value
As at 31 August 2025
As at 1 September 2024
12.
Debtors
Due within one year
Trade debtors
Other debtors
13.
Creditors: Amounts Falling Due Within One Year
Trade creditors
Other creditors
Taxation and social security
Accruals and deferred income
14.
Deferred Income
Deferred income movements in the year were as follows:
Balance at the start of the period
Income deferred in the current period
Balance at the end of the period		 Plant &
Machinery
£
456
-		 Fixtures &
Fittings
£
4,128
503		 Fixtures &
Fittings
£
4,128
503		 Computer
Equipment
£
32,754
2,999		 Total
£
37,338
3,502
456 4,631 35,753 40,840
315
35		 1,808
580		 15,015
4,435		 17,138
5,050
350 2,388 19,450 22,188
106 2,243 16,303 18,652
141 2,320 17,739 20,200
2025
£
20,550
32,257
52,807
2025
£
28
4,430
12,942
55,320
72,720
2025
£
-
54,690		 2024
£
56,489
20,172
76,661
2024
£
2
1,717
9,207
630
11,556
2024
£
-
-
54,690 -

Page 15

AIMCommunity Limited Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

15. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £14,684 (2024: £10,399).

At the balance sheet date contributions of £2,407 (2024: £1,717) were due to the fund and are included in creditors.

16. Movement in Funds

Unrestricted funds
General:
General unrestricted fund
Restricted funds
Restricted Funds
Total funds		 As at 1
September
2024
£
337,376
56,076		 Income
£
572,511
10,000		 Expenditure
£
(659,013)
(64,933)		 As at 31
August 2025
£
250,874
1,143
393,452 582,511 (723,946) 252,017
Unrestricted funds
General:
General unrestricted fund
Restricted funds
Restricted Funds
Total funds		 As at 1
September
2023
£
324,994
7,410		 Income
£
554,372
52,635		 Expenditure
£
(541,990)
(3,969)		 As at 31
August 2024
£
337,376
56,076
332,404 607,007 (545,959) 393,452

17. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

During the year no expenses were reimbursed to the trustees or paid directly to third parties.

2025 2024
£ £

18. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.

Page 16

AIMCommunity Limited Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Grants
Charitable Activities:
Fundraising
Income from charitable activities
Investments
Bank interest receivable
EXPENDITURE ON:
Raising funds
Gifts
Direct Expenses
Registration/Exam fees
Student trips/outings
Therapy Costs
Student resources
Food for sessions/programmes
Activity expenses
Equipment
Fundraising event costs
Self-Employed Tutors
Wages and salaries
Wages and salaries
Employers NI
Employers pensions - defined contributions scheme
Staff entertaining
Staff exps
Travel expenses
Rent
Light and heat
Cleaning
Vehicle running costs
Staff mileage
Computer and IT consumables
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery		 2025
Total
funds
£
2,884
10,000		 2024
Total
funds
£
2,170
52,635
54,805
549,983
549,983
2,219
2,219
607,007
(113)
(14,992)
(3,240)
-
-
-
-
-
-
-
(6,863)
-
(412,488)
(31,208)
(10,399)
-
-
-
(17,567)
-
(152)
(1,613)
(390)
(11,899)
(4,624)
(2,102)
(30)
...CONTINUED
12,884
565,320
565,320
4,307
4,307
582,511
(76)
(2,770)
(3,422)
(1,250)
(4,310)
(5,135)
(4,962)
(1,014)
(8,145)
(578)
(3,417)
(2,204)
(529,566)
(41,787)
(14,684)
(447)
(56)
(96)
(23,871)
(503)
(2,761)
(1,195)
(227)
(12,249)
(30,787)
(3,426)
(381)

Page 17

AIMCommunity Limited Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 August 2025

Stationery
Advertising and marketing costs
Training seminars and workshops
Telecommunications
Legal fees
Consultancy fees
Books
Subscriptions
Bank charges
Charitable donations
Other office costs
Entertaining
Sundry expenses
Depreciation
Prior Year adjustments
Independent examiner's fees
DBS Services
Other
Registration fees
NET (EXPENDITURE)/INCOME		 (2,146)
(1,907)
(4,954)
(3,832)
(245)
(2,420)
(302)
(558)
(271)
(350)
(28)
(50)
(247)
(5,050)
-
(630)
(787)		 (2,029)
(2,697)
(4,607)
(3,165)
(797)
-
(390)
(2,445)
(216)
(1,282)
16
(391)
(1,815)
(6,733)
(269)
(580)
(879)
(723,096)
(850)		 (545,959)
-
(850) -
(723,946) (545,959)
(141,435) 61,048

Page 18