Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF # **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** # **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** **Company Registration No. 05042246 (England and Wales)** **Charity Registration No. 1188290** Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Trustees** Mr N Hussain Mrs J Hulse Mrs T Isherwood Mr W Ahmed Mr A Holdsworth Mr P Bland Appointed 16 August 2024 **Secretary** Ms J White **Charity number** 1188290 **Company number** 05042246 **Principal address** Unit 1a9 Carlisle Business Centre 60 Carlisle Road Manningham Bradford BD8 8BD **Registered office** Unit 1a9 Carlisle Business Centre 60 Carlisle Road Manningham Bradford BD8 8BD **Independent examiner** Alison Whalley FCA Azets Audit Services Ltd Carlton House Bradford BD1 4NS **Bankers** Co-operative Bank plc PO Box 250 Delf House Southway Skelmersdale WN8 6WT Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 3| |Independent examiner's report|4| |Statement of financial activities|5| |Balance sheet|6| |Notes to the financial statements|7 - 17| Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ The trustees present their report and financial statements for the year ended 31 March 2025. Bradford Organic Communities Services Ltd is also referred to as BOCS Ltd. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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)". ## **Objectives and activities** The charity's objects are the protection and preservation of the environment for the public benefit by: - The promotion of waste reduction, reuse, reclamation, recycling, use of recycled products. - Partaking in national and community schemes and projects for recycling and reusing materials, components and resources. BOCS Ltd supports communities in need and delivers services of enviornmental and social benefit including re use and recycle activities. All activities encourage volunteering and skill development aiming to improve health and wellbeing for all ages. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. ## **Achievements and performance** The financial year 2024 – 2025 has been another extremely busy and interesting year with an incredibly hardworking team delivering successes supported throughout by a strong involved Board. The team of volunteers have been brilliant and have contributed significantly to every aspect of BOCS delivery. BOCS were successful accessing the Garfield Weston Pilotlighters Programme. This has provided BOCS with funding and strategic planning support from a team of business experts. An excellent opportunity for BOCS. The year has had many challenges, the Council’s decision to change the terms of the contract for paint collection and to close three of the Household Waste Recycling Centres (HWRC) has impacted on income for Braford Community RePaint. This has been addressed by identifying alternative sources of recycled paint for our shop. This has led to increased costs for stock and lower income from CBMDC. The sales however have been buoyant and have stayed at a good level as there is very strong community support for recycling and excellent support for environment charities. Wibsey Community Gardens has worked well over the year with a good team and a strong range of fruit, vegetables and salads grown on site sold to the community and as wholesale to a vegetable shop and a cafe each week. It is a very strong growing site. The experience of being on site at Wibsey and growing is very beneficial for health and wellbeing. BOCS have successfully secured a three-year contract with National Lottery to work with groups on site developing skills and improving health. This has led to an increase in the staff team to deliver the project. A challenge for the Gardens is to secure capital funds to ensure investment in the fabric of the site and make sure the site improves year on year. With this in mind BOCS applied to the Levelling up Community Ownership Fund for a project to remove and replace the toilets and the Scrap Magic Portacabin and to reskin all three Polytunnels. We were thrilled to be successful as this will be excellent for the site ensuring the future of the Gardens as a valuable and much loved community asset. Scrap Magic has continued at the Gardens as a popular and interesting shop offering an unusual range of interesting materials for creative activities. This also offers supplies for the team at the Gardens to deliver workshops and sessions for all ages of the local community - always very popular when linked to the festivals. Overall a good year for BOCS Ltd, there were challenges but these were addressed by the positive and flexible team leading to a successful year all with strong guidance from our Board. - 1 - Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **Fundraising** Section 162a of the Charities Act 2011 requires charities to make a statement regarding fundraising activities. The legislation defines fundraising as ‘soliciting or otherwise procuring money or other property for charitable purposes’. The charity does not actively raise funds from the public either directly or via use of an agent, accordingly no such amounts are presented in the financial statements for the year under review. The charity has received no complaints in relation to fundraising activity for the year under review. Given the nature of the funding of the charity the Trustees consider that it remains appropriate not to be voluntarily bound to be regulated by the Fundraising Regulator. ## **Financial review** The income for the year amounted to £192,809 (2024 £149,281) with expenditure of £177,194 (2024 £153,541) resulting in an income for the year of £15,615 (2024 deficit £4,260). It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three months expenditure (£44.000). The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has not yet been reached. The trustees are working to develop funding to meet this target. The reserves are to be spent in an emergency and only with the full agreement of all Board members. The unrestricted, undesignated funds held at the year end amounted to £32,272 (2024 £4,836). ## **Risks** The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. - 2 - Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **Structure, governance and management** The charity is a company limited by guarantee registered in England and Wales on 12 February 2004. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Mr N Hussain Mrs J Hulse Mr F Dockerill (Resigned 8 September 2025) Mrs T Isherwood Mr W Ahmed Mr P Bland (Appointed 16 August 2024) Mr A Holdsworth If the Board agrees that it requires additional trustees then this opportunity would be advertised with a specification provided detailing BOCS activities and any particular skills that are being sought. If there are a number of applicants then an interview process would be held with existing Board members. A recommendation would then be made to the full Board. Trustees are encouraged to take advantage of the training provided in the district. None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. Indemnity insurance is included in the insurance costs. The charity's decisions are made by the Management Committee with day to day running being the responsibility of the Chief Executive Officer supported by the Operations Manager. This report is prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees' report was approved by the Board of Trustees. ## **Mr N Hussain** Trustee Dated: 28 October 2025 - 3 - Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF BRADFORD ORGANIC COMMUNITIES SERVICE LTD** I report to the trustees on my examination of the financial statements of Bradford Organic Communities Service Ltd (the charity) for the year ended 31 March 2025. ## **Responsibilities and basis of report** As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** 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 that in any material respect: - 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements 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 financial statements 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 financial statements to be reached. Alison Whalley FCA Azets Audit Services Ltd Carlton House Grammar School Street Bradford BD1 4NS Dated: 28 October 2025 - 4 - Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ |**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**2**
13,990
108,625
Charitable activities
**3**
70,194
-
**Total income**
84,184
108,625
**Expenditure on:**
Charitable activities
**4**
56,748
120,446
**Net income/(expenditure) for**
**the year/**
**Net movement in funds**
27,436
(11,821)
Fund balances at 1 April
2024
4,836
80,184
**Fund balances at 31**
**March 2025**
32,272
68,363|**Total Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
122,615
7,610
65,366
70,194
76,305
-
192,809
83,915
65,366
177,194
110,016
43,525
15,615
(26,101)
21,841
85,020
30,937
58,343
100,635
4,836
80,184|**Total**
**2024**
**£**
72,976
76,305
149,281
153,541
(4,260)
89,280
85,020| |---|---|---| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. - 5 - Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **BALANCE SHEET** ## _**AS AT 31 MARCH 2025**_ |**Notes**
**Fixed assets**
Tangible assets
**9**
**Current assets**
Stocks
**10**
Debtors
**11**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**12**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**13**
Unrestricted funds|**2025**
**£**
5,500
1,878
60,344
67,722
(3,360)|**£**
36,273
64,362
100,635
68,363
32,272
100,635|**2024**
**£**
1,800
6,442
35,104
43,346
(4,134)|**£**
45,808
39,212| |---|---|---|---|---| |||||85,020| |||||80,184
4,836| |||||85,020| The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Trustees on 28 October 2025 Mr N Hussain **Trustee** ## **Company registration number 05042246** - 6 - Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **1 Accounting policies** ## **Charity information** Bradford Organic Communities Service Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit 1a9 Carlisle Business Centre, 60 Carlisle Road, Manningham, Bradford, BD8 8BD. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. - 7 - Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **1 Accounting policies** ## **(Continued)** ## **1.5 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to 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 are allocated on the portion of the asset’s use. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. it includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and fittings 20% straight line Computers 20% straight line Motor vehicles 20% straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. ## **1.7 Impairment of fixed assets** At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). ## **1.8 Stocks** Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. ## **1.9 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. - 8 - Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **1 Accounting policies** ## **(Continued)** ## **1.10 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. ## **1.11 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **1.12 Retirement benefits** Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. - 9 - Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## |**_FOR THE YEAR ENDED 31 MARCH 2025_**|**2**
**Donations and legacies**
**Unrestricted**
**Restricted**
**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**funds**
**2025**
**2025**
**2025**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
Donations and gifts
560
-
560
1,650
-
1,650
Listed below
13,430
108,625
122,055
5,960
65,366
71,326
13,990
108,625
122,615
7,610
65,366
72,976
**Grants receivable for core activities**
CBMDC
6,930
5,004
11,934
2,600
19,949
22,549
Groundworks
-
16,564
16,564
-
-
-
Beyondly
-
20,651
20,651
-
-
-
Locality
-
(1,326)
(1,326)
-
9,180
9,180
Anchor
-
-
-
1,760
-
1,760
CBMDC Capital Funding
-
-
-
-
25,196
25,196
Creative Communities
-
13,222
13,222
-
-
-
Garfield Weston Award
6,500
-
6,500
-
-
-
The National Lottery
-
54,510
54,510
-
9,793
9,793
CBMDC Youth and Community Chest
-
-
-
-
348
348
National VCS Alliance
-
-
1,600
-
1,600
West Riding Masonic Community Funds
-
-
-
900
900
13,430
108,625
122,055
5,960
65,366
71,326| |---|---| Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **3 Charitable activities** |Sales within charitable activities
Recycling credits
Analysis by fund
Unrestricted funds|**2025**
**£**
56,089
14,105
70,194
70,194|**2024**
**£**
56,219
20,086| |---|---|---| |||76,305| |||76,305| ## **4 Charitable activities** |Staff costs
Grant funded activities
Project costs
Van costs
Volunteer expenses
Legal and professional
Share of support costs (see note 5)
Share of governance costs (see note 5)
**Analysis by fund**
Unrestricted funds
Restricted funds|**2025**
**£**
125,224
10,031
9,792
2,962
1,521
4,554
154,084
19,750
3,360
177,194
56,748
120,446
177,194|**2024**
**£**
115,446
3,409
7,912
2,169
2,378
-| |---|---|---| |||131,314
19,035
3,192| |||153,541| |||110,016
43,525| |||153,541| - 11 - Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **5 Support costs** |**Support costs**||| |---|---|---| |**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Depreciation
9,535
-
Rent
4,715
-
Rates
107
-
Power, light and heat
2,141
-
Premises insurance
2,819
-
Office costs
-
-
Telephone
433
-
Independent examination
-
3,360
19,750
3,360
Analysed between
Charitable activities
19,750
3,360|**2025**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
**£**
9,535
8,461
-
4,715
4,282
-
107
345
-
2,141
2,488
-
2,819
2,719
-
-
119
-
433
621
-
3,360
-
3,192
23,110
19,035
3,192
23,110
19,035
3,192|**2024**
**£**
8,461
4,282
345
2,488
2,719
119
621
3,192| |||22,227| |||22,227| All support costs are allocated to the sole charitable activity. Governance costs includes payments to the Independent Examiner of £3,360 (2024- £3,192) for examination fees. ## **6 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the current or prior year. Travel expenses were paid to nil trustees amounting to £nil during the year (2024 £nil). - 12 - Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **7 Employees** ## **Number of employees** The average monthly number of employees during the year was: |**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2025**
**Number**
7
**2025**
**£**
118,770
3,484
2,970
125,224|**2024**
**Number**
6| |---|---|---| |||**2024**
**£**
109,173
3,347
2,926| |||115,446| There were no employees whose annual remuneration was £60,000 or more (2024 none). ## **8 Taxation** The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. ## **9 Tangible fixed assets** |**Tangible fixed assets**|| |---|---| |**Fixtures and**
**fittings**
**Computers Motor vehicles**
**£**
**£**
**£**
**Cost**
At 1 April 2024
48,751
2,860
20,440
At 31 March 2025
48,751
2,860
20,440
**Depreciation and impairment**
At 1 April 2024
13,323
1,580
11,340
Depreciation charged in the year
4,875
572
4,088
At 31 March 2025
18,198
2,152
15,428
**Carrying amount**
At 31 March 2025
30,553
708
5,012
At 31 March 2024
35,428
1,280
9,100|**Total**
**£**
72,051| ||72,051| ||26,243
9,535| ||35,778| ||36,273| ||45,808| - 13 - Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ |**10**
**Stocks**
Raw materials and consumables
**11**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income
**12**
**Creditors: amounts falling due within one year**
Accruals|**2025**
**£**
5,500
**2025**
**£**
698
1,180
1,878
**2025**
**£**
3,360|**2024**
**£**
1,800| |---|---|---| |||**2024**
**£**
3,349
3,093| |||6,442| |||**2024**
**£**
4,134| - 14 - Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## |**NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
**_FOR THE YEAR ENDED 31 MARCH 2025_**|**13**
**Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
**Movement in funds**
**Movement in funds**
**Balance at**
**1 April 2023**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**1 April 2024**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**31 March 2025**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
Brighter Futures
-
-
-
-
20,651
(20,651)
-
Group Activities
-
9,793
(9,793)
-
-
-
-
Creative Communities
-
-
-
-
13,222
(6,328)
6,894
PTC Leading the Way Leadership Programme
3,000
-
(3,000)
-
-
-
-
Habitat Heroes
-
19,949
(19,949)
-
5,004
(5,004)
-
Facilities for People with Disabilities
-
25,196
-
25,196
-
-
25,196
Lets get Growing
-
-
-
-
16,564
(16,564)
-
Garden Equipment
-
900
(900)
-
-
-
-
Fixed Assets
55,343
-
(9,535)
45,808
-
(9,535)
36,273
Youth Activities
-
348
(348)
-
-
-
-
Growing Together
-
-
-
-
54,510
(54,510)
-
Locality
-
9,180
-
9,180
(1,326)
(7,854)
-
58,343
65,366
(43,525)
80,184
108,625
(120,446)
68,363
Grants have been received for projects as described in the title of the funds.
Group Activities was funded by National Lottery fund for disadvantaged adults.
Creative Communities was funded by GIVEBRADFORD 2025 through Leeds Community Foundation.
Habit Heroes from CBMDC.
Facilities for people with disabilities was funded by CBMDC.
Garden equipment was funded by the West Riding Masonic Community Funds.
Fixed asset fund represents the value of assets purchased with restricted funds, the expenditure represents the depreciation in the year.
Youth activities was funded by CBMDC for equipment to run candle making and cook and eat sessions.
Growing Together was funded by the National Lottery.
Locality funded professional fees, architecture, structural engineers and surveyors. The full grant was underspent at the project end, the surplus being returned to the
funder.| |---|---| Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## ||**Incoming**
**Resources**
**Transfers**
**Balance at**|**resources**
**expended**
**31 March 2025**|**£**
**£**
**£**
**£**|108,625
(120,446)
-
68,363|84,184
(56,748)
-
32,272|192,809
(177,194)
-
100,635|||**Total**
Unrestricted
Designated
Restricted
Total|funds
funds
funds|**2025**
2024
2024
2024
2024|**£**
£
£
£
£|||36,273
-
-
45,808
45,808|64,362
4,836
-
34,376
39,212|100,635
4,836
-
80,184
85,020| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**Balance at**|**1 April 2024**|**£**|80,184|4,836|85,020|||**Restricted**|**funds**|**2025**|**£**|||36,273|32,090|68,363| |||||-|-|-|||||||||||| |**Funds**|**Balance at**
**Incoming**
**Resources**
**Transfers**|**1 April 2023**
**resources**
**expended**|**£**
**£**
**£**
**£**|Restricted funds
58,343
65,366
(43,525)|Unrestricted funds
30,937
83,915
(110,016)|89,280
149,281
(153,541)||**Analysis of net assets between funds**|**Unrestricted**
**Designated**|**funds**
**funds**|**2025**
**2025**|**£**
**£**|Fund balances at 31 March 2025 are represented|by:|Tangible assets
-
-|Current assets/(liabilities)
32,272
-|32,272
-| |**14**||||||||**15**|||||||||| Docusign Envelope ID: CBAE2DFC-FF12-42D5-AC47-FA9F49DFF7EF ## **BRADFORD ORGANIC COMMUNITIES SERVICE LTD** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **16 Related party transactions** ## **Remuneration of key management personnel** The remuneration of key management personnel is as follows. ||**2025**|**2024**| |---|---|---| ||**£**|**£**| |Aggregate compensation|73,150|79,390| During the year a payment of £nil was paid to Mr Fred Dockerill for the purchase of jars of honey (2024 £100). Mr Fred Dockerill was a trustees of Bradford Organics Services Ltd. - 17 -