2025-12-31-accounts - The Bucks Association For The Care Of Offenders

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

REGISTERED COMPANY NUMBER: 12117355 (England and Wales)
REGISTERED CHARITY NUMBER: 1186375

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

The Bucks Association for the Care of
Offenders

Fizz Accounting Limited
Unit A
St Andrews Court
Wellington Street
Thame
Oxfordshire
OX9 3WT

The Bucks Association for the Care of
Offenders

Contents of the Financial Statements
for the Year Ended 31 December 2025

		`Page`
`Report of the Trustees`	`1`	`to`	`2`
`Independent Examiner's Report`		`3`
`Statement of Financial Activities`		`4`
`Statement of Financial Position`		`5`
`Notes to the Financial Statements`	`6`	`to`	`9`

The Bucks Association for the Care of

Offenders (Registered number: 12117355)

Report of the Trustees
for the Year Ended 31 December 2025

Thetrusteeswhoarealsodirectorsof thecharityforthepurposesof theCompaniesAct2006,presenttheirreport with
thefinancialstatementsofthecharityfortheyearended31 December2025.Thetrusteeshaveadoptedthe provisions
ofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparing their
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

The BucksAssociationfor the Careof Offenders("BACO")aimsto helppreventre-offending.It doesthisby making small
grantsand providingeducationaland trainingmaterialsand initiativesto servingprisoners,thosereleasedon  temporary
licence and to support ex-offenders living in the county of Buckinghamshire and Milton Keynes.

`ACHIEVEMENTS AND PERFORMANCE`

Thecharityhassuccessfullyachievedtheobjectsandhasraisedfundstoenablethisworktocontinue.TheBoard met
fourtimes(includingoncevia Zoom).The AGMwas heldon 7th May 2025.The Directors/Trustees/Executive Committee
have continued to steer BACO on a financially sound path.

`FINANCIAL REVIEW`

Thefollowingfinancialaccountsshowtheresultoftheactivitiesundertakeninthepastyear.Adecreaseofassets of
£14,686 has been recorded. BACO's reserves policy is to maintain at least three months of the annual budgeted
expenditure in cash reserves.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

BACOis a CharitableCompanyLimitedby Guarantee.TheDirectors/Trusteesof thecharityfulfilvariousexecutive roles.
Therearenosalariedstaffandnooffices.ThenumberofDirectors/Trusteesshallnotbelessthanthreenormore than
nine with a three-year term and may be appointed for a maximum of three terms.

TheTrusteesareresponsibleforkeepingproperaccountingrecordsthatdisclosewithreasonableaccuracyatany time
thefinancialpositionofthecharityandtoenablethemtoensurethatthefinancialstatementscomplywith the
CompaniesAct2006.TheTrusteesarealsoresponsibleforsafeguardingtheassetsofthecharityandhence taking
reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small
companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Company number`

12117355 (England and Wales)

`Registered Charity number`

`Registered office`

Heart of Bucks
New Road
Weston Turville
Aylesbury
Buckinghamshire
HP22 5QT

Page 1

The Bucks Association for the Care of

Offenders (Registered number: 12117355)

for the Year Ended 31 December 2025

`Report of the Trustees`

`Trustees`

C R Soames (Chair person, Fundraiser & Prisoner Support Volunteer)
C Donald (Membership Secretary)

A Muir (Prisoner Support Volunteer)
R S Farwell (Education & Training Lead & Prisoner Support Volunteer)
N Ross (Prisoner Support Volunteer - appointed 14 January 2025)
R Rossington (Grants Administrator)
C L Serjeant (Treasurer)

`Honorary Personnel`

President Countess Howe, HM Lord Lieutenant for Buckinghamshire

`Independent Examiner`

Fizz Accounting Limited
Unit A
St Andrews Court
Wellington Street
Thame
Oxfordshire
OX9 3WT

Approved by order of the board of trustees on 16 March 2026 and signed on its behalf by:

C R Soames - Trustee

Page 2

Independent Examiner's Report to the Trustees of
The Bucks Association for the Care of

Offenders

`Independent examiner's report to the trustees of The Bucks Association for the Care of Offenders ('the Company')`

IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31 December 2025.

`Responsibilities and basis of report`

As the charity'strusteesof the Company(andalsoits directorsfor the purposesof companylaw)you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe2006 Act
and areeligibleforindependentexamination,I reportin respectof my examinationof yourcharity'saccountsas  carried
outunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowed the
Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith 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)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jane Park ACA

Fizz Accounting Limited
Unit A
St Andrews Court
Wellington Street
Thame
Oxfordshire
OX9 3WT

16 March 2026

Page 3

The Bucks Association for the Care of
Offenders

`Statement of Financial Activities`

`for the Year Ended 31 December 2025`

					`31.12.25`	`31.12.24`
		`Unrestricted`	`Restricted`		`Total`	`Total`
		`fund`	`funds`		`funds`	`funds`
	`Notes`	`£`	`£`		`£`	`£`
`INCOME AND ENDOWMENTS FROM`
`Donations and legacies`		`45,366`	`1,000`		`46,366`	`83,297`
`Other trading activities`	`2`	`1,480`		`-`	`1,480`	`9,556`
`Investment income`	`3`	`626`		`-`	`626`	`676`
`Total`		`47,472`	`1,000`		`48,472`	`93,529`
`EXPENDITURE ON`
`Raising funds`		`106`		`-`	`106`	`2,112`
`Charitable activities`
`Costs of educational and training initiatives`		`4,585`		`-`	`4,585`	`941`
`Grants for individuals`		`55,565`	`1,000`		`56,565`	`39,081`
`Other`		`1,902`		`-`	`1,902`	`2,898`
`Total`		`62,158`	`1,000`		`63,158`	`45,032`
`NET INCOME/(EXPENDITURE)`		`(14,686)`		`-`	`(14,686)`	`48,497`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`		`79,592`	`5,946`		`85,538`	`37,041`
`TOTAL FUNDS CARRIED FORWARD`		`64,906`	`5,946`		`70,852`	`85,538`

The notes form part of these financial statements

Page 4

The Bucks Association for the Care of

Offenders (Registered number: 12117355)

`Statement of Financial Position`

`31 December 2025`

				`31.12.25`	`31.12.24`
		`Unrestricted`	`Restricted`	`Total`	`Total`
		`fund`	`funds`	`funds`	`funds`
	`Notes`	`£`	`£`	`£`	`£`
`CURRENT ASSETS`
`Cash at bank`		`64,906`	`5,946`	`70,852`	`85,538`
`NET CURRENT ASSETS`		`64,906`	`5,946`	`70,852`	`85,538`
`TOTAL ASSETS LESS CURRENT LIABILITIES`		`64,906`	`5,946`	`70,852`	`85,538`
`NET ASSETS`		`64,906`	`5,946`	`70,852`	`85,538`
`FUNDS`	`6`
`Unrestricted funds`				`64,906`	`79,592`
`Restricted funds`				`5,946`	`5,946`
`TOTAL FUNDS`				`70,852`	`85,538`

ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006forthe year
ended 31 December 2025.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon16March2026and were
signed on its behalf by:

C L Serjeant - Trustee

The notes form part of these financial statements

Page 5

The Bucks Association for the Care of
Offenders

Notes to the Financial Statements
for the Year Ended 31 December 2025

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)', Financial
ReportingStandard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'and the
Companies Act 2006. The financial statements have been prepared under the historical cost convention.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds, it
is probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charityto thatexpenditure,it is probablethata transferof economicbenefitswillbe requiredinsettlement and
the amountof the obligationcan be measuredreliably.Expenditureis accountedfor on an accrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.

Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedasa commitment
but not accrued as expenditure.

`Taxation`

The charity is exempt from corporation tax on its charitable activities.

`Fund accounting`

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscan onlybe used for particularrestrictedpurposeswithinthe objectsof the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

`2. OTHER TRADING ACTIVITIES`

`OTHER TRADING ACTIVITIES`
	`31.12.25`	`31.12.24`
	`£`	`£`
`Fundraising events`	`1,480`	`9,556`

continued...

Page 6

The Bucks Association for the Care of
Offenders

`Notes to the Financial Statements - continued for the Year Ended 31 December 2025`

`3. INVESTMENT INCOME`

`INVESTMENT INCOME`
	`31.12.25`	`31.12.24`
	`£`	`£`
`Deposit account interest`	`626`	`676`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2025norforthe year
ended 31 December 2024.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31December2025norfortheyear ended
31 December 2024.

`5. COMPARATIVES (YEAR-END 31.12.24) FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`Unrestricted` `Restricted` `fund` `funds` `£` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `75,547` `7,750` `Other trading activities` `9,556` `-` `Investment income` `676` `-` `Total` `85,779` `7,750` `EXPENDITURE ON` `Raising funds` `2,112` `-` `Charitable activities` `Costs of educational and training initiatives` `889` `52` `Grants for individuals` `31,331` `7,750` `Other` `2,898` `-` `Total` `37,230` `7,802` `NET INCOME/(EXPENDITURE)` `48,549` `(52)` `RECONCILIATION OF FUNDS` `Total funds brought forward` `31,043` `5,998` `TOTAL FUNDS CARRIED FORWARD` `79,592` `5,946`	`Total` `funds` `£` `83,297` `9,556` `676`
	`93,529`
	`2,112` `941` `39,081` `2,898`
	`45,032`
	`48,497` `37,041`
	`85,538`

continued...

Page 7

The Bucks Association for the Care of
Offenders

`Notes to the Financial Statements - continued for the Year Ended 31 December 2025`

`6. MOVEMENT IN FUNDS`

`MOVEMENT IN FUNDS`
		`Net`
		`movement`	`At`
	`At 1.1.25`	`in funds`	`31.12.25`
	`£`	`£`	`£`
`Unrestricted funds`
`Unrestricted funds`	`79,592`	`(14,686)`	`64,906`
`Restricted funds`
`Restricted funds - City and Guilds of London`
`Institute`	`5,946`	`-`	`5,946`
`TOTAL FUNDS`	`85,538`	`(14,686)`	`70,852`
`Net movement in funds, included in the above are as follows:`
	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`Unrestricted funds`	`47,472`	`(62,158)`	`(14,686)`
`Restricted funds`
`Restricted funds - Aldo Trust`	`1,000`	`(1,000)`	`-`
`TOTAL FUNDS`	`48,472`	`(63,158)`	`(14,686)`
`Comparatives for movement in funds`
		`Net`
		`movement`	`At`
	`At 1.1.24`	`in funds`	`31.12.24`
	`£`	`£`	`£`
`Unrestricted funds`
`Unrestricted funds`	`31,043`	`48,549`	`79,592`
`Restricted funds`
`Restricted funds - City and Guilds of London`
`Institute`	`5,998`	`(52)`	`5,946`
`TOTAL FUNDS`	`37,041`	`48,497`	`85,538`

continued...

Page 8

The Bucks Association for the Care of
Offenders

`Notes to the Financial Statements - continued`

`for the Year Ended 31 December 2025`

`6.`

`MOVEMENT IN FUNDS - continued`

Comparative net movement in funds, included in the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`Unrestricted funds`	`85,779`	`(37,230)`	`48,549`
`Restricted funds`
`Restricted funds - Thames Valley`
`Community Fund`	`5,000`	`(5,000)`	`-`
`Restricted funds - Aldo Trust`	`750`	`(750)`	`-`
`Restricted funds - Heart of Bucks`	`2,000`	`(2,000)`	`-`
`Restricted funds - City and Guilds of London`
`Institute`	`-`	`(52)`	`(52)`
	`7,750`	`(7,802)`	`(52)`
`TOTAL FUNDS`	`93,529`	`(45,032)`	`48,497`

`7. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 December 2025.

`8. RESTRICTED FUNDS - PURPOSE AND RESTRICTION ON FUNDS`

ThamesValleyCommunityFund-Grantstoex-offenderswithaimtoreducereoffendingthrough education,
employment and training within Buckinghamshire and Milton Keynes.

HeartofBucks-Grantstoex-offenderswithaimtoreducereoffendingwithinBuckinghamshire,plus other
support costs.

AldoTrust-Grantstoprisonersorrecentlyreleasedprisonersatnomorethan£25perpersonfor educational,
welfare and employment purposes.

CityandGuildsofLondonInstitute-Educationalinitiativesforprisoners.Thisincludes,interalia, the
developmentofanawardbearingprogrammeforprisonerstoobtaintheskillsandqualificationsto facilitate
employment in the fitness industry on release.

Page 9