RegiSt•red nrnr. 11507050 Charity number.. 1186052 Bays Foundation Limited (Formerly named Bays Sporting Facilities (A Company Limlted by Guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 11111 •AEw4FZ• 1710212026 COMPANIES HOUSE
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BAYS Foundatlon Llmlt•d IA Company Lhhited by Guarnntee) CONTENTS Page Reference and Administrative D•talls of the Company. its Tntstees and Advisels Trustees. Report Ind•p•nd•nt Examinerfs R•port Statsm•nt of Finan¢ial A¢¢ivities Balance Sheet Not•s to the Flnan¢lal Sl•toments 10-20
BAYS Foundation Limited (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATWE AlLs OF THE COMPANY. s TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2025 Trustees A J RoUrlft9 S C Rounding M Thcffnpson S IAefethth {appow)led 11 August 2025) Company regist•r•d Dumbèr 11507050 Charlty registered number 1186052 Roglst•r•d offi¢• 2 Top End Renhokl Bedford MK41 OLR Chief exul1Ve offic•r A J Roun(Ang Independent Examiner Elizabeth Newell, MPIA Chartered AccoLmtsnts The Pinfta¢le 150 Midgjmmer Boulevard Milton Keynes MK91LZ Page 1
8AYS Foundation Limltsd (A Comp•ny Llmltsd by Gurantse) TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 202S The Trustees present their anra W tcgether wilh the finanial statements of the Company lttf the I September 2024 to 31 August 2025. The Annual Repjrt serves the purKx)5es of both a Tru5tees' report and a directors. rep)rt under company law. The Trustees confimi th¥t the AnTru Report and financial ststemenls of the charitable ¢mpany comply with the current stslulory requirements, the requirements of the ¢haritable company5 g0MIng thument and the provtsions of the Statement of Recommended Practice ISORPI applicable to charities wepanng thew accounts in aox)rdance th the Financial Rwirting Standard applicable the UK 8nd Repu1¢ of Ireland (FRS1021 (effective 1 January 20191. sIe the Comparry qualifies as sm811 under 382 of the Cownies £t 20(6. the Strategic Report required of medium and Large companies under the Companies Act 20rA Istrategc Repyt aThJ Directors, Report) Regulaiions 2013 has been cxnitted. On 6 May 2025, Ihe corpany changed its narne from Bays Foundat)n Limited to Bays SportNig Facrfities following a s(lutn passed on 14 A111 225. The change was formally registered at Companies House on the sarne dale. Objectlv•s and activities a. Pollcies and oblectlve8 'InspirTng A¢tr. Lifestyles. The fNsl ha5 sel rtself the foltowrng prnritss." + To create and deliver initiatives lor the ryrovement of Heajlh & Wdbeiry a¢r055 the gec8[aphl area we seNe. • To imwove on Ihe Srtial Impact and v4ue of our SeFYs. . To gener¥te income and surpluses to akMT to inves( inyiwe and increase our lets ¢>ffer. . To continuousty impnm customer serv(ce and jourrw by the provwn of leisuw, sports. recreatton and communty aclNltives to the PLtth of all ages. In sethng oty'ectives and 3Ing for aCtItieS. the Trustee5 have gTr due toftsiderntion to gera1 guidance published by the Chanty Commisston rekting to ts11C benefL fftduding the guidance 'Publ¢ benefrt." runniny 8 charity IPB2)'. b. Maln actlvStles undertaken to lurtherthe Comparf$ purposes for th• pjblic b•n•fft The Truslees have referred to the Chwity Commisgon's gupjance on Publ benefit when deith.ng on the activities 8ayE Sp¢)rting Faci118$ FKovMles. Bays Sporting FaCltieS provides pubjic ben¥fil ift the folkv¥ing ways". To promote for the pLIbl benefft the provisKbn of facflit* for recrpation or other ktsure time occupation for indiwduals who have r¢ed of su¢h facilths by reason of their th. age. infirmty or disabknienL fin8ncial hardship or social and economic carcumstances or for the al Earye in Ihe interests of la1 weware and with the ¢Jbject of wnproving their condrbon$ of ble. • To advan health ILY the pubk ber by prorTh)ting r4rticwttri in heallhy exercise and physical adivity. Pa9e 2
BAYS Foundatlon Limlted IA Company Lnited by Gu•rnntee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENI)ED 31 AUGUST 202S Achivements and perfomlanee . 141afn a¢hlev¢ments of the Comp4ny The charity was sep in October 2019 with the aim to t>uikJ an Al Weather Football Pitch whrch woukl provide Swrting opportunities to the local community. In partlar working with Ial chanties to SLWOrt young people from dis•dvanta9e bkgrOundS. chiklren with ffnlal heatth issues and home$Sness. b. Investmtrnt poltcy Under ihe memorandum of articles and asKtkion. chanty ha5 pcwer to invest in any way the Trustees wish. The Tnjstees Ing regard to the SeNe$ have operated a pcllicy of keeping available funds in an interesl-be3ring deposit ar1. Flnanclal r•Yi¢w a. Going concern The financial slafemenls have been prepared on a g)ing concem basb5. The Trustee5 have ¢onstdeTed relevant information. incfuding the annual bud3et. fore¢a$t future cash IINS and the impact of subsequent events in making their assÈssnnt. The Trustees have not 1dentffjd any furthw Materi uncertainties that may casl SignifnI doubt about the abilty of the charitable company to ¢onkn"nue as a yng concem. The d)aritat4e companls business a¢bvities, together with the factots likety tts3etherwrth long tem Wlira¢ts for lis trading ¢entrè. Based on these assessments aftd havtry reg to the resotKces Walble to the charitable company, the Trustees have concluded that there is no material uncertainty Ihat they can conb'nue to adopt the goin9 concern basis in preparing th8 annual report and acctyjnts. b. Reservès policy The Trustees are mindful of the need to mainlain suffhxil reserves (that is those furth that are freely available) $0 Ihat obltgab.ons to employees. larKlbyts 8rd other Ihird parttes ¢an be met lor a Kj of al t six months of appr0matelY £40.000. The Trustees have decided to conb'nue with a of reseryes higher Ihan Ihe minimum requ1Ment (fue to the 18¢k of long tenn funding and the uncerlainty this bn"ngs. This *ill provide a stsbte base to eA$ure that th chariV$ income is used to provide the beneffts for W"Ch it was gweft. The level of reserves w1 be conslanlly ieviewed by Ihe t¢aid to ertsy that Ihe charity w)linues to be financialty secure. ¢. Finan¢lal rnvlow Thefe was a surplus for the period amounting to £64.670 {2024: £21.5141. UnrestrKted funds 0131 Awjusl 2025 ayminted to £740.355 {2024: £675.6851. The Trustees #re monitoriro the finance5 of the charilable coryKny. and prep¥e an annual forecast whicti ts CoMpad to a¢tual irKome and exIVJrtUr8 at a monthbi revi. Page 3
BAYS Foundation Llmited (A Company Limittd by Guaranta•) TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 structuro. govgm¥nco ¥nd mana9•ment a. constitIOn BAYS Foundati Limited was inc¢rp)rated on 8 AJust 2018 and commenced operalK)ns on that date. The Inc<wiated Charitabk OnJani$at has no she ca1. is 9ovwned by ils Trust deed. It is registered as charity with the Charty CcffimissK. b. Methods of appolntment orelection of Trustees The marTragement of the Cc¥npany is the resF#Msitrilty of the Trustees who are elected and cwjled under the tems ofthe Trust deed. c. Oryanis•tioTr•l Stru¢ture nd decision4naking policies The charity is govemed iry a Board of TSs. is responsle to the membership for it effective management and fure devdopment d. Poli¢ie$ adoptèd for thè induetion •nd trninlng of Trust••s Trustees a recruited with a V4¥ to their expetienGe and skills. Potential Twstees a encouraged io attend me$ting of the Board of Trustees and to be initialty COllOPted to the Brwd rf tPw are interested. A new Trustees. induction session is offered to all rlewty elected Tntstee. Train1 is provKled a5 necessary lo all TNslees. Trustees have a range of quafficalions and skills. as wel as a range of expenen¢e in the voluntary, sta¢ulory. and privats s•¢t(xs. None oflhe Trustees ffjcwve rwmuneralion Lyothw from their wcwk VAth the Charitab company. •. Financlal risk management The Trustees have assessed the major risks to the charity 15 exwsed. in parti(yJlar Ise rdated to the opefations and finances of Ihe charity. and are saitsf*d tttat syst5 and woce(lures are in pla to mitigale our exposure lo the major risks. Memb•rs' Ilability The Members of the Compary guarantee to contributs an noUn1 nDt exceeding £1 to the assets of the Company the event of wnding up. Page 4
BAYS Foundation Limited IA Company Limit•d by Guarante) TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 31 AUGUST 202S ststèment of Trust••s' r•sponslbilitigs The Trustees {ho are also the diredors of the Ctyhpany for the purp05e5 of Company lawl are responsible for weparing the Trustees. Report and the finanaai slatements in accordarKe with applicable law and United Kingdom Accounting Standards (United Kil( Genèmlly Accepted Accountsng Practice). Company law requires the Trustees to prepare financ4al stslements for each financral . Under company law. the Trustees musl not approve the financral statements unless they are satisfied Ihal they give è true and fair view of the state ol affairs of the Company and ot its incc¥ning resources and appltion of resources. induding its income and expenditure, for that period. In preparirrfj these finarrial slatements, the Trustees are required to". select sUitae accounting wleS then appty them cg)nsistenUy. serve the methods and princ4)les of th¢ charit5 SORP IFRS 1021." make judgments and acownting ests"male$ thai are reasonable and prudent slalo whèlher appl UK Accounb"ng Standards IFRS 1021 have be¢n folbwed. subj'ect to Y material departures dis¢105ed and explained in the financwl statements". prepare the finan¢ial Statements on the con¢em baS unw it 1$ inappropriate to presum• that the ColanY wil ¢onb"nue Ai trAAsifs5. The Trustees a responsible for keep¥u adequate accrAJnlin9 recL)rds that a suffKient to shtyv and expLain the Compan5 transaCtS and disdose with reasonthe accuracy al any tKne the ftnancial positton of the Company and enable them to ensure that the financial statements compty wrth the Companie5 Acl 2006. They are also rewsible for safeguarding the assets of the Company hence for tsking oasonoble steps for the prevention and detecti¢)n offraud and other irregularities. Approved by order of the members of the board of Trustees and signed on their behalf by.. A J Roundlng Trustee Date.. c/i12O Pa5
BAYS Foundation Limited (A Company Limited by Guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENOED 31 AUGUST 2025 Indend+nt Examin¢e$ Report to the Tntst•¢s of 8AYS Foundatlon Limite(I fth• Company I report lo the chartty Twstee5 on my examinatbjn of the accounts of the Ctynpany fty the year ertded 31 August 2025. Rgsponslbiliues and Basis of Rei As Ihe TnJ5tees of the Cwy land its direclors for Vlè purp)ses of company law) JDU are responsit4e for the prepatKin ofthe accounts in a¢¢ordance wrth Ihe fequiwements of Ihe Companies Act 2006 Cthe 2006 Adl. Having satisfRd myself that the OUnts of the Company are r4)I qUired to be audited under Part 16 of the 2006 Ad and are elWb for independènt examinatson. I reFth in respe¢t of my examinth.cin of the Company's accounts carried out under section 145 of the Charities Act 2011 Ilhe 2011 Acn. In carrying out my examination I have fol¢)wed the OirectvJns given by the Chaiity Crnmissi¢x) un(kn sectA 14515Xb) ofthe 2011 ACL Page 6
BAYS Foundation Limilod IA Company Limited by Gur•nt••) INDEPENDENT EXAMINER'S REPORT (COPMNUED FOR THE YEAR ENDED 31 AUGUST 2025 Independent Examinerfs Ststsment I have completed my examinati)n. I confimi that no malters have come to my attention (neCt)n wth the erdminatton giving me cause to belve". a¢cotfftb"ng records were not kept in respect ol the Company as required by se¢ts"on 386 af the 20Cfj Act,. or the acojunts do not acrd with those rec¢rds: Of the accounts do not compty V+ith the 8nI1 require1$ of section 396 of Ihe 2006 Act other than any qUireMent that Ihe ac¢ovnts gr¥e a 'true arnj fa¢ vw whth is nol a matter conSided as part of an indndent exaMinatn.. or the a¢¢ounts have not been wepared in acrAydance wth Ihe methods principles of Ihe Statement ol Recornmended Practtce for accounting anta reporting by chants lapplicable to charities preparing iheir attounts in ac¢ordan¢e the Financial RepJrb"ro Stsndard appltsble in the UK and RepuUi¢ of Ire18fKI IFRS 102)]. I have no ¢oncems anrj have come across no other matters in cry)neCt with the examinab.tsn lo which attention should be drawn in this re in er to enabte a prcper lerSndln9 of the aeAx)unts to be reached. This reFOrt is made scAety to the COmpanS Trustees. as a bcrtjy, in acLDrdance wlh Parl 4 of Ihe Charilies (Account5 and Reports) Regulah"ons 2008. My work has been undertaken so that I muht state to Ihe Company's Trustees Ih05e malters l am required to stste to them ift an Independent Ex8minerfs Report and for no other purpose. To the fullest exient permitied by law. I do 1 at or assume respoThbilty lo anyone other than the cpartY artd the Compan$ Tfustees as a tv, f¢¢ my or lor thrs report. Syned.. Elyzabeth Newdl BA (Honsl FCA MHA Chartered Accountants The Pinnade 150 Midsummer Boulevard Milton Keyr MK91LZ Dated 0410212026 MHA is the tTading nane of MHA Aud* Services LLP. a lunrted liability partnwshp in Englanej and WaS {regi$lèred nurthr OC4555421. Paje 7
BAYS Foundation Limited (A Company Limited by Guaranteel STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2025 Unr¢strictsd funds 202S Total funds 2025 Total funds 2024 Note In¢om* from". Donations and legam$ Charitsble thities Inveslrnents 69.000 67.386 4.891 67.386 4.891 69.192 3,901 Total Income 141.277 141.277 73,093 Expenditur¢ on.. Charitsble activities 76.607 76.607 51,579 Total expèndliur• 76.607 76,607 $1,$79 Net movement In funds 64.670 64.670 21.514 Reconclllalron of funds: Total funds brought forward Nel movement in fvnds 675,685 64.670 675.685 64.670 654.171 21.514 Total funds c•rried forward 740.356 740JSS 675.685 Thè Statement of Finan¢sal Acli¥ittes indudes all gains and losses gnIsed in the year. Th8 notes on pages 10 to 20 form part of these fanci statements. Page 8
BAYS Foundation Limit•d IA Company Limited by Guaranleel REGISTERED NUMBEIL. 11507050 BALANCE SHEET AS AT 31 AUGUST 2025 2025 202S 2024 2024 Fixed assets Tangible assets Current assets 431.666 440.642 Debtors Cash at bank and in hand 6.695 313.431 5.441 244,481 320,126 249,922 Current Ilabllltles Creditor5'. amounts falling due with¥) one year 10 111.437) (14.8791 N¢t ¢urren¢ •ss¢ts 308.689 235,043 Tolal n•t ¥s$ets 740.3SS 675.685 Charity funds Restricted funds Unrestricted fvnds 11 740.355 675.685 Total funds 740.355 675.685 The Company was entiued to exemption from audit under secb.on 477 ofthe Companies Act 20C6. The member5 have not required the cfywny to (kntain an awSt for the in question in accordance with section 476 of Companios 20CIS. The Trustees ackncr•vledge their TrsponslJifitEs for ¢unp"n9 wilh the requirements of the Ad with res to ac¢ountirwJ records and pryaration of financial slatents. The financial statefnents have been Pd in accordance V•th Ihe proNisions applble to entitps subJe¢t lo the small companies regime. The financial statements We wrovgj and aUthod for issue by the Tntstees and sne on ttir behalf ty. AJ R¢urtding Trustee Date. ala /.)D >£ The notes on pages 10 to 20 f(Ym F41rt oltlse st*m8nts. Page 9
BAYS Foundallon Limlted (A Company Limitsd by Gu•rnnt¢¢) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Ggneral Infomiation BAYS Sng Faolithes ts a company fjmited by guarantee and wBtered in England and Wales. RegiSted company number 11507050 and ¢harty number 1186052. The regLslw8d is 2 Top Enti Rwh(Ad. Bedlord. IAK41 OLR. On 6 May 2025. the cornpany Chan its name from Bays Foundation Limtted to Bays Sporttng Facilitiès folbwing a resolutKn passed on 14 Apnl 2025. The change was fomMlly registered at Companies House on the rne date. A¢¢ounting poliei•¥ 2.1 Basls ol preparatlon of financlal sl4temeThts The finan¢ial ststements have been prepared in accordan¢ wtih the Charities SORP IFRS 1021- Accounb"ng and ReportN)g by Chariti"es". Stslement of Re¢rynmen¢led practi lea to charities preparing their accounts in accordance with the Financial ReForbng Standard applicable in the UK and Republ of Ireland IFRS 102) (effectNe 1 January 2019). the finanual Reporting Standard ap1¢¥ble in the UK and Rewblic of Irend {FRS 1021 and the Ccrfnpanie5 Acl 2006. BAYS Foundation Limiled meets the definitKsn ol a publ benefit enbty uTrJer FRS 102. Assets and liab(Iities a initi.alty recognised at historul cost or transaction value Un otheThw5e stated in the levant occfjunting Fdt¢y. 2.2 Income All income is re¢cgnise(l On the Conwany has enhtknenl to the ino)me. il is prthble that the income will be received the aryKxM)t of recery) can be measured reliabty. Income tsx ie¢overable in olats)n to in¥estrnert inc(Yne is recognised al the time the investment incom8 is receivat4e. Other incm is reccqnise(1 the period in whrch tt is reclvable and to the extent the gotrjs have been promded or on cornpletn ofthe Seryi.beeft or on completion of the Ce. 23 Expènditure Expendtture is rectsJnised On there is • legal orconslructive oWtKJn to IransFer e¢onomic benefft to a third paty. it is probab that 8 tonsfer of economic benefrts will be required in settlement and the amount ol the obligation can be mea>Jred relobty. ExpentjitU ¢5 dassrfd by a¢tMty. The costs ol eath a¢tivity are madè up of the totsl of direct Costs and shared costs, indUdg support cosls invofved in urKlertaking each acbwty. Djrect costs attribulable to a singk athity aro allrxated directly to that a¢th"vrty. Shared wPuch witribut8 fo more Ihan one acbvity and sUPWt costs which ?re not attributatde to a single aclivty are apw)rtb)ned beknn those acli¥il on a basis consistent with the use of fesour¢es. Central aff costs are albcated on the basis of time spent. aTrJ ¢ewKiab"on charges alted the portM)n of the asser5 use. Expendrture on Charitab aclivilies is incuThed on th.redy underlaking the acliwtses whth further th& Companls objectives as well a5 any a$131ed supw1 costs. Page 10
BAYS Fouftdation Llmlt {A Company Lim•t¢d by Gu4rant•e) P40TES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 AUGUST 2025 A¢eounting poli¢i•¥ {¢ontlnuedl 2.3 Expenditure (contirtued) l expenditu is inchjsive ol irre¢oNvle VAT. 2.4 Interest rèceivable Inleresl on lunds held on dep)&i inclvded when recVab and the arnount ¢•n tE measvred {elsaY by the Company", this is nonnaily up)n notification of the interest paid or payable by the instr1ut wtth whorn the fLmts are (kpo. 2.5 Tangible fixed ets and depreci•titin Tangibfe fixed assets are initialty recognised at cost. After iecognitkin. under the ¢05t mod81, tangib fixed 955ets a measured at wst kss aumulated depreciab.on and any accumulate¢J impaimenl losses. All costs incurred to bring a tangible fixed a55et into its intended working con¢ilion should be induthd in the measixement of cost Depreciation is ¢harged $0 as to alctate the ¢osl of tangible fed assets less thr residual valtse over their esh"maled useful lives. using the straMJht4ine method. Deprètiatitjn is wovmled Ihe folk)wing bases". SyntheD¢ Pitch Other fixed assets - 20 Yeats stravjht fine - 5 Years stra¢ght line The assets. rewdual values. usefvl li¥ps and methods are revd. and adjusted prospectivety if apwopnate. or il re 15 an ol a sKJnfficanl ¢hange since the last reporting dale. Gains and losses on disposals are detemitned by c(Mnparbng the Pfoceeds with the carrying amount and # recognised in the Slatement of FinancAI Actmtses. 2.6 D•btors Trade and other debtors are rec(8ni5ed al the selllement anount after arby trade discujni offered. prepa)entS are Valued at the amount prepaNI net of any trade d15counts due. 2.7 Cash at bank and In hand Cash at bank and in hand indudes cash aThJ t4em1 hghty Iuj invesbnents with a short maturty of three months or less the date of acquisitTrw or Openi of the dep*)sil or similaT ac¢ounl. Pag•11
BAYS Foundation Llmlt•d {A Cornpany Liml¢ed by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Aecounting policies (Continu 2.8 Llabilltl•s and provlslons Liabilities are reec43nised when there is an lgatI1 al the Balan Sheet date as a result of A pasl event, il 4$ piobable that a translw of e¢onomi¢ bèn•fftwill be required in settlement. and the amount of the settlement can be estirnated reliabty- Liabilitw are recognrsed at the amount that the CuTpany antscipates it pay lo setlle the debt or ihe amc¥Jnt it has reeeNed as advanced payments for the gcojs or servi$ it must provKIe. ProMgDns a measu at the be eslwnote ofthe amunts requi lo setue the cUigalN. Where the effect of the llme value of money is malefial. Ihe provtsion is based on the present value ol those amounts, discounted at the P-taX discount rate that reflects the risks specifK to the liability. The unwinth.ng of Ihe ¢Jis¢ount 1$ re¢ognwl in th& Statement of Financial ActNibes as a firtan¢e cost. 2.9 Financial Instnlmenls The Company onty has finan¢?al assets and financial kbTrlibes of a kind that qualify as basi¢ finan¢iaJ instrurnents. Bas finarteial instruments a inibalty recognLsed at transaction value and subsequently measured al their $ettlwnent value Mih the ex¢eplion of bank loans which are subsequently measured al 4morb.sed c¢)St using the effecbve terest method. 2.10 Fund •cc4Juntsng General furKls are unrestrK*ed funds whKth * av•iLth use * the disczelKJn of the Tnjstees in lurtherart of the general Objectr of tt CnpanY and whth have not been desiated for other purposes. oesvated funds comprise wrestricted fvrwjs that havè been set asde by the Trustees for particular purposes. The and use of exh des•3nated fvnd is set out in the note$ to the finanaal sialemenl5. Investment ino)me, 9airts and kjsses are allcthted kn the wrwiate fund. Ine¢)m• from donations Total funds 202S Toki funds 2024 Unrestricted 2025 Donations 69.¢)00 69.000 Page 12
BAYS FoundaOn Llmlted IA Company Limited by Guarantsel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGLIST 2025 lftcomo frarn charitabk aetfvities Unrestrictsd funds 2Q25 Total lunds 202S Rental incLvne 67,386 67.386 unStriCted funds 2024 Total funds 2024 Rentsl incorne 69.192 69,192 Invèstmèfit Income Unrestricted funds 2025 Total funds 2025 Bank intsrest 4,891 4.891 Tot81 fvnds 2024 funds 2024 Bank interest 3,901 3,901 Page 73
BAYS Foundation Lim5ted IA Company Llmited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 AUGUST 2025 Analysis of exp¢ndlture on ¢haritable acliyitses Sumfflary by fund type UnroStri¢tod funds 2025 Total 2025 Direct costs 76.607 76,607 Analysi$ of expendir0 by acdviti8s AetNlties undtrtaken directly 2025 Total funds 2025 Direct costs 76.607 76.607 Acttvilies urvJertaken directly 2024 Total bjnds 2024 Direcl costs 51,579 51.579 Page 14
BAYS Foundatlon Llmitod (A Company Llmit•d by GuaTrntso) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 AUGUST 2025 Anatysis of oxpond5tur¢ by acti¥lties {continu•dl Analysis of dirn¢t costs Tot41 funds 2025 2025 Insur8nce Wellnes$ Contre CsUmar Accountancy Olhef Depreaation Equ(¥nent Repairs Subscriptions Light. P¢)wer. Healing Legal Expenses Advertisir Wellness Centre Research 2,652 6.260 1.437 1,933 29,745 1.747 9.091 2.652 6.260 1,437 1.933 29,745 1.747 9.091 1.506 13.635 S.022 1,529 2.050 13.635 5.022 1.529 2,050 Total 2025 76,607 76,607 Total lunds 2024 Activities 2024 Insurance Accountancy Maintenartce Other Depreciation Equipment Repai Subscription$ 2.416 1.082 11.077 1.983 29,745 2.539 1.679 2.416 1,082 11,077 1,983 29,745 2.539 1.679 1.058 Total 2024 51,579 51.579 Page 15
8AYS Foundatlon Limlted {A Company Umited by Guarafttso) NOTES TO THE FINANCIAL sTATEME1s FOR THE YEAR ENDED 31 AUGUST 2025 Tangible Ilx¢d assets Assets undor construction Synthetle pitch Total Cost or valuatlon At I Septemtjer 2024 Addttsons SS9.622 559,622 20.769 20,769 At 31 August 2025 20.769 SS9,622 580,391 Depreclation At 1 September 2024 Charge for the year 118.980 25.74$ 118.980 29.745 AI 31 August 2025 148.725 148.725 N•t book value Al 31 August 2025 20.769 410.897 431.666 At 31 August 2024 440.642 440,642 Debtors 2025 2024 Due within one yeai Trade debiors Other debtors 4.637 804 435 6.695 5.441 Pagg16
BAYS Foundation Lunited IA Company Llmited by Guarnnte• NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 fo. cd(tO." Amaun¢s falling due within one year 2025 2024 Trade creditors 2,770 8.667 7.592 7,287 Acwafs and deferred inCne 11.437 14,879 Page 17
BAYS Foundalion Limit•d (A Company Limited by Gu•rnnts•l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGIJST 2025 11. Statement of funds StateTh•nt of fvnds - curTenl year Balance at q Septomber Balance at 31 August 2025 Transfe lftlout Incom• Expenditure Unr•stricted fvnds Designated funds Oesignaled Funds- 1 funds 75.IXAI 15.OOQ 90.000 General fvnd8 General Funds - all fulS 600.685 141.277 (T6.607 115,0001 650.355 Total Unr•strieted funds 675.685 141.277 (76.6OYI 740,355 De$ignatgd Funds Sinklng Fund - The purpose of the lund is to prmie lor Ihe costs crf replaciThJ the surface at the er of its life. Statement of funds- prloryear Balance at I September 223 Balance at 31 August 2024 Transfers inlout In(Kne Expenditure Uftrestrlcted fvnds Deslgnated funds Designated Funds- all funds 15.000 75.000 Genoral funds General Funds- all funds 594.171 73,093 (51.5791 {15.0001 600.685 Total Unrestrlct¢d lunds 654.171 73,093 (51,5791 675.685 Page 18
BAYS Foundation Limitod {A Company Limited by GuarJntse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 202S 12. Summary offunds Summary of funds- Current year Balance at 1 Sèptèmbor 2024 Balan¢¢ at 31 August 2025 Transfe lftlout Incon* Ewnditure Designated furKIs General funds 75.OIMI 600,685 15.000 1ls.000) 90.000 650.355 (76.6071 675.685 141.2TT 176.607) 740.355 Summary of funds- piior year Balance al 1 Septernber 2023 Balance al 31 Au9usI 2024 Translers OLrt IrKome Expert1¢e Designated funds General funds 15.000 {15.0001 75,000 6ry).685 594.171 73.093 (51.579) 654.171 73.093 {st.579) 675,685 13. Analy818 of net assets bgiween funds Anaty$l$ of net assets bknrt¢n funds- current year Unre$trr¢t funds 2025 Total fumd$ 202S Tangible fixed assets Current assets Creditors due within one JEar 431,666 320,126 {11.4371 431.666 320.126 {tl,4371 Total 740.355 740.355 Page 19
BAYS Foundatlon Llmll•d {A Comp•ny Limited by Guarantee) NOTES ro THE FINANCIAL STATEAIETrirs FOR THE YEAR ENDED 31 AUGUST 2025 13. Analysis of net a$sets ljetween lund$ {¢ontinuedl Analysls of net ass•ts b•tweeTr funds- prior yoar UnrestriGtsd funds 2024 Total funds 2024 Tangbi le fixed assets Current assets Creditors due within ce yeor 440.642 249.922 114,8791 440.642 249,922 {14.879) Total 675,685 675,685 14. Rel•ted paity tran¥4¢tions During the perK)d, one of the truskes paid prtch INre fees to BAYS Fcwndation amounting to £99012024.. Cos1$ ale incJJrred by Ihe Trustees personalty ift persuance of the charitsble group's oty'ective$. The were no expenses reimbursed lo the Trustees during the perK¥J (2024- £nil). Page 20
AUDIT . TAX. ADVISORY Independ1 rnemberol bakertilly INTERWATIONAL 16 February 2026 The Pinnacle I SO Midsummer Boulevard Milion Keynes MKg 1LZ The Registrar of Companies Companies House Crown Way CARDIFF CF14 3UZ T.. 01908 662255 W." mha.co.uk Our Ref.. SAVKIBPEVERA Dear Sirs Everdon Red House Limited Registered No. 09635722 Vve en¢lo5e on behalf of the above Ihe finala1 slatemenls. for filing. We shall be obliged if you will acknowledge receipt by stamping and returning the enclosed eard. Yours faithfully MHA INVESTQRS IN PEC)PLE GOLD ILL
EVERDON RED HOUSE UMrrED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FIUNG TH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
EVERDON REO HOIISE UMITED REGISTERED NUMBEIL. 0963S722 BALANCE SHEEr AS AT 30 JUNE 1025 2025 2024 Called up share c•&Ntal notpaid Fixed ats Current a$¥ets Cre(litors". am¢xxts ling the ¢Jne 200.448 11.761) 198.687 Total ass•ts loss liabililies 198,690 a16,729 198,690 198.690 Page I
EVEIIDON RED HOUSE UMITED REGISTERED NUMBER- I)9635722 BALANCE SHEET ICONTINUEDI AS AT 30 JUNE 2025 Everthn Red HrAm Limknd is a pThfate fimited QpanY ty 6hwes inco[ated in Enland and Wales. The registered office is The Trade. Bulth9 A .150- 170 m1mer Bwlevard. Mihon Keynes. MK9 1FD. Aver•Je numbtrrolémplo The avÈragÈ monthty number of¢nWoyees. mduthng thre(10. rfft9 the year waB 2 (2024- 2). Thè directorB consider Ihat the Coftyy is entilled to eXeniPti from audit Wtder $8ction 477 ofthe Companles Act 2006 and members have ni required the Company to oblain an aUrt for thè ar In question in a¢cordanee vAth sedion 476 ofthe Cornpa Ad 2006. The directots 8cknoledge their resp(wbtlittes tor ¢onylying rylh the requirements of the Companies Act 2006 Ih respect to aCj[l8 records and the weparfi<Y of finant4al ststements. These financial staternents have been prepared in a¢dance the provisikms appr1ble to enbts¢s subject to the miercenti15s. reu¥me. The finanu81 ststernents e been delivered in acwdance ilh the provistons applioable ts conyanies subje to the smam coryanies regwnt. Tht finanL4al statements wwe apwoved and for issue bythe board wned on its behallby.. A((* Mr Neal Sh¢g09 Director 17(1 (76 Page 2