REGISTERED COMPANY NUMBER: 09709527 (England and Wales) REGISTERED CHARITY NUMBER: 1194787 UNEXPECTED PLACES LIMITED ANNUAL REPORT AND UNAUDrrED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025
UNEXPECTED PLACES UMrrED YEAR ENDED 318T JULY 2026 CONTEP 10 Ind•p•nd•nt Ex•mlnw r•port 11 8tatsm•rt of flnen¢lal •¢thilll 12 8•l•nc• 8h••t 13 N)tso to th• flMncl•l 8tAt•m 1&18 D•tall•d •tthffl•nt of ftn•n¢l•l Kllvlt
UNEXPECTED PLACES LIMrrED YEAR ENDED 31$T JULY 2025 REFERENCE AND ADNIINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS Trustoes Rosanna Loulsè Houston Darren Sloan Roberta Comunlan Stephen Adams Jull Adams Dlrector5 Rosanna Louise Houston Darren Sloan Roberta Comunlan Staphen Adams Jull Adam8 Secretary Couriney Ashlyn Faylo Company rog. no. 09709S27 Charlty rag. no. 1194787 Reglstsred offl¢e Unlt 1 Emswofth Road Southampton England S015 3LX Independent examlner TBT Accountancy Ltd Klngflsher House Rownhams Lane North BaddleY Southampton Hampshire S052 9LP
UNEXPECTED PLACE8 LIMrrED YEAR ENDED 318T JULY >J25 TRUSTEES. REPORT The Trustees, who are also directors Canpany for th8 purposes of ccffnpany , wbmtt tsir annual report and the finarKial Stateffl of Places LtinEI f(Y ts year 31 July 2025. Organlutlon The Tni8tees work alongth Unexp Flac Senlw Managwnent team. Wt ar8 responsible for fcffiiulatirKJ stratryies pcAic¢es the clwity ludi ts apr81 of bLts arKI the 8nnual aCcryts. Trtth dd8 th8 day rLmirvJ d Iha clrIty to thg sIc Managent Twn. TrLkn we apwlnt•J on bath of their exwtk48 •1 a kwtrular ftdd. Gov•mlng docum•nt Unexpected Plac88 knmit 18 a ¢¢>np limit•J ty yrant a r8gi&w&J clwtsi govemed by ts memorarKlum and of 888cKiakn •KI the ky)licth formulthl frcxn time to time ty the Tru81ees. ObJ¢¢t• The charity'8 objects ore speciflcalty rJlcknJ to th8 folth¥lry.' To advance wtjic uestiOn in. arKI a1811 d. Ilx wforniirg arts In particular txrt rnt exclusiv•ly by.. 8) tho provith of clasw aTrJ workw in xtsvJ w¥J wli FwfomarrA whth thebp knNl•Jge, Ill& confIdCe. croallvlty 8rKI ccrfnmwaty., b) delivr high qualty orvJtrd fc¢ we8. c) wovion of Opp to pwtia'pate of tPthtr8 ucti( mclLKling w(Kking backage, Ihtirfj. 8¢xW arKI de& d) provision of Opp to pticbFth in creabve thltl88 wch as arts traili festivals and event& DEVELOPMENT, ACTMfiES AND ACHIEVEIIENTS In th14 our 10th pIThY year, the TnAtees are dleAI to rwt a Mark Ir¢reaee in activlty acros8 811 Strands of the organisation. began a decade ago with a ¥nall group of ded'cat8d members has flourish1 into a tfrivirKJ charity. offerirw a rh VWi8AY wcJramme of theatre-making. educailon, and communty erKjagernl This annivww year has rK Ixty been a timefor refltiOn but also one of grovrth, Des contin1 financial chalw ts wJanl8Kn has sh•M resifm. adaptabdity, arKI ambilion. exparHJing our prcgramme, introdty initiativ• and deepw)ir¥J our impact in the communty, Unexpectsd Places has tt tho remw a vital tool forueatr¥ty. conf[dwtybUdlng. arKI connectK)n.
UNEXPECTED PLACES LipaiTED YEAR ENDED 31 JULY 2025 TRUSTEES. REPORT Unoxpectod Plac08 As the umbrella organisation, Unexpected Places dlrected and supported a busy and diverse programme throughout the year. We succhssfully launched new initiatives, developed innovative projects, and delivered productions that provided both participants and audiences with meaningful opportunities lo ergage with the perfom)ing arts. Highlights Included: stotles from the Statlon - a communlty verbatim project funded ty South We8tem Rallway a8 part of th¢ Railway 200 celebration8. Mins Tour of The Trt81s- a play about clSmata change which extended opportunitie8 for young performer8 to experlence the process of taking work on tour. Keeplng W811 CreatNely Project- ongolng development of th18 mental healtt) and well-ng initiative, SNG (Soverelgn Network Group), due to culmlnate in a public event in October 2025. Our community and fundra181ng efforts al80 mfiected the celebratory 8pirit of our 10th year. A 10 MI1• Spon80red Walk brought together participant8. famille8, and supportern to rai88 fund$ and awarene88 for our work, while our Famlly Qulz Night at tho Stage Door added a Joyful, interactive element to our anniver8ary alendar. Llght UP Light UP ¢ontlnue8 to be the beatlng heart of our educational offer, with Gl888e8, work8hop8, and project8 engaging young people across Hampshlre. The programme 8U8tained a committed membershlp whlle increasing opportunlties for collaboratlon and perforniance. Hlghligms th18 year included: The Summer Youth prO¢t. Matllda Jr., our m08t ambitlou8 technlcal production to date that wa8 Supported by student volunteer8 who galned on the job experience of worklng backstage. The Wall - a powerful devi8ed perfomiance from our Shirfey Ensemble, tackllng themes of mental healih and well-belng and 8howcaslng the creative voices of young people, developed with Support from #8eeWell and Hampshire County Councll. Our Second Annual Combined Company Pmductlon, Flve Chlldren and It, brought together membern from acrossthe organisation to create a larg&scAle collaborative perfomance, Increasing connection, p8er support, and a shared sense of belonging auoss age groups and locations. By working alongside unfamiliar peers, participants developed teamwork, communication skills. and confidence, whi experiencing the realrtle8 of collaborative theatre-making. This model also strengthened our intemal communty, encouraged mentoring relationships betrween older and younger membern. and created more inclusive, connected organisation. Our first-ever Easter Youth Project, The Tempest, marked a slgnificant expansion of our seasonal offer and provided young people with an intensive, high-qualty creative experience outside of the usual terni structure. The project enabled participants to engage deeply with a classical text in an accessible and supportive environment, building resilience, focus, and adaptabillty through condensed rehearsal and perfomance process. For many. this was their first experience of an immer8ive project. supporting personal grovrth, confidence, and a sense of achievement. A vibrant programme of end-of-tenn showcases and performances allowed members to demonstrate their progress, celebrate achievement, and share their creativty with family and friend8. These events
UNEXPECTED PLACES LIMITED YEAR ENDED 31S7 JULY 2025 support confidenc&building, selfxpression, and a sense of pride in participants. creative joumeys. while strengthening connections betsveen the organisation. families. and the wider communty. The continuation of LAMDA tuition provided training for students working towards nationally recognised examinations. This programme suppotts the development of communication skills. self- discipline, and confidence. wlth benefits that extend well beyond perfomance contexts. For many students, LAMDA offers a tangible sense of progression and achievement, boosting selfsteem and Providi transferable skills that support education, employability, and personal development. LwJht UP also proudly hosted the 10th Annual Awards Night, colebrating a decade of achievement and communty. This milestone event brought together over 80 members. alumnl, famllles. and friends in recognition of Ihe young peopl8'8 creativty, resllience. and growth. LItUe Llghts Litt18 Ligms continues to provlde a welcoming, eatIVe and nurturing environment for babies, young children and their familles, supporting early development, Connection and vRllbeing through arts-based and s8nsory play. During 2024-25. the programme operated within a changing extemal landscape that has presented new challenges for recruitment and retantK)n, whib also demonstrating clear evidencè of demand, reach and growing communty collaboration. Changes to early years funding, with families now recelvlng support from nine months rather than the years, have resulted in parents retuming to work significantly earlier. This has had a dired impact on retention, with attendance cOnntrated primarily among families with babies under one year. Notsbly. August 2024 saw no school leavers who might typically transition into Light UP. further Ilmiling progression pathways during thls period. Despite th[8, Little Lights engaged 2.935 customer bookings over the year, demonstrating sustained interest and regular participation across sessions. Targeted pridng initiatives have proven effective in supportirvJ access, with 91 customers booking using ts Littlest Light (under 12 weeks) ticket, many of whom went on to block booK highlighting the value of early engagement in building longer-lerm participation. Attendance continues to fluctuate across locations, refiectlng the realities of working with famllies In the earty years. During the year. a trial class in Burridge highlighted limited demand for mlxed-age sessions in that area. In response, the programme adapted quickly, retaining a Sunbeams class while YrkIng closely with parents to identify a more cost*ffective and accessibl& venue. This consultation-led approach resulted in a successful summer trial at Abshot Communty Centre and the launch of a new mixe&age class in Park Gate from Septernber 2025, ensuring continuty for families whiE8 maintalning financial sustainability. Partnership working has been a slgnlficant strength this year. Our ongoing relationship with Natal Bean continues to play a vital role in recruitment. visibilty and community engagement. Many families attending summer sessions initsally connected through Natal Bean. supported by a group chat reaching over 330 local families. In addition, the Little Lights lead has been invited to network wlih other professionals through this partnership, opening opportunitres for future shared working and community events. These Collaborations strengthen Little Ughts. local presence and help position the programme as part of a wider support network for families. Operational flexibility has also been key. While campalgns such as °bring a friend for free. have been less effedive this year, introduclng options for parents to Swap sessions or receive Cfedit for missed dasses has been V71 received and has contributed to increased uptake in block bookings. Further Community connections have been established, induding new links with Fareham Library. with the intention of developing future events and outre8ch activty. Overall, while earfy years provision contlnues to be Shaped by extemal pressures, Little Lights has
UNEXPECTED PLACES LIMITED YEAR ENDED 31ST JULY 2025 demonstrated adaptability. strong demand, and the growing impact of partnershipled working. The programme remains committed to supporting families during a critical stage of development, while continulng to refine its delivery model to ensure sustainability and meaningful community impact. RISK POLICY AND MANAGEMENT The TnBtees are responsible for the management of the risks faced by the charity. Risks are identffied and assessed and controls a established throughout the year. A formal review of the charitys risk management process is undertaken on an annual basis. The Trustees consider the principal risks to the charlty to be: - the ongoing financial stabilty of the organisation from the ongoing impact of the cost of living crisis, the effects of the pandemlc and a reduction in core funding - rebuilding our participant and audienc numbers post Covid to pre Covid levels - the rising costs of operation in our overheads. including hall hire fees and subscription8 The key controls used by the charity Indude fomial agendas, minutes and actions for all Trustee meetings alongside comprehensive strategic planning by the Executive Director and Senior Management. A budget with greater levels of detail and infomiation than ever before has now been implemented. Clear authorisation and approval for all levels of expenditure were in place. Clearer lines of reporting, monitoring and evaluation for the organisation. ts staff and its finances we established through a collective effort by the Trustees and staff of Unexpected Places. Controls over operation of the charitys bank account and periodic revwis of the adequacy of insurance of the charitys fixed assets are considered to be adequately managed. Procedures are in place to ensure compliance with health arKI safety and safeguarding regulations In order to protect participants, audiences and staff. Such procedures are reviewed regularly to ensure compliance with the latest requirements. Through the risk management processes established, the Trustees are satisfied that the major risks identbfied have been adequately mitigated where ne$sary. FINANCIAL REVIEW The Income for the year totalled £125,803 [2024.. £136,194] and is shown In notes 24 of the accounts. There was a deficit of £1.054 [2024: £6.8871. There is a negative reserves balance of £57,567 [2024: £58,513]. Golng concern The Trustees have assessed vrtther the use of the going concern basis is appropriate and have considered possible events or condlts'ons that might cast signific2nt doubt on the ability of the charity to continue as a going ¢on¢em. The Truste88 have made this assessment for a period of at bast one year from the date of approval of the financial statements. In particular. the Trustees have considered the charity's forecasts and projections and have taken account of pressu$ on fee income. particularly in Ilght of the continued implications of the pandemic, cost of living crisis and infiation on user numbers, funding and earned income. Overhead costs have been reduced Whe possible to reduce additional financial pressures and to focus on stabilising the organisation to mitlgate negative short-term and lontemi impart.
UNEXPECTED PLACES LIMITED YEAR ENDED 31ST JULY 2025 The financial impact of reduced membership and funding. contin$ to fonn one of the key rfsks as identified in the Princapal Risks section of this rewL After rnan9 enquiries ts Trustees have concluded that there is a reasonable eX10n that the charity has adequate resources to continue to operate ts the foreseeable firture. As suth, the charity exp8Cts to be able to meet its liabilities as they fall due in the per of at least 12 months from the date of the approval of these accounts. On thss basis, the Trustees have Condjed that the Charity is a goiNJ Concern. The financial statements do not include any adjustments that would resutt from the drity not being able to meet its liabilities as they fall due. Re8or¥•s Pollcy The Iru8tees gim to maintain free reserves at a level suffKient to supwt the dmrity's ongoing operations and provide financial stabilty in the event of urwecw reductions in income or Increases in expenditure. The target level of reser remains £30.0. The charity conts'nues to operate with negative unrestrirthl reserves at 31 July 2025. Although the charity reported a deficit during the year, the financial position has improved compared with prior periods due to continued cost management and the securing of addilional restricted funding. The trustees are committed to rebuilding reserves through fuiure fvndraising ac*vity, income generation. and careful financial management. wilh the aim of a¢hieviNJ the reseNes target by the end of the acad1¢ year 2028. Total reserves at 31 Juty 2025 were (£57,567) [2024: (£56.513)].
UNEXPECTED PLACES UMrrED YEAR ENDED 31ST JULY 2025 PLANS FOR THE FUTURE Looking ahead, the charity has put into place an organisatiol strategy lo further align its purpose, activty and long-terni goals. while Continuing to review and refine the business model of each strand. A key focus will rna1n on strengthening cO$10n across the brands. ensuring darity of progression for participants and maximising the impact of shared resources. Finanaal sustainability across both Light UP and Little Lights continues to be a central wiority. This indudes ongoing review of class structures. cortsolidation of locations where approwiate, and careful consKleration of staffirwj models. all Whi preserving the qualtty. accessibilty and integrity of our educational and creatNe offw. Our Commitment to enriching the experIenS of young people and families remains at the heart of all future ptanniNJ. Building on the momentum of our 10th anniversary year, Light UP will continue to prioritise projects, perft>rmances and events that bring our communty together and deepen connecaion. Inrtiatives such as Awards Night, combined company producttons arKI seasonal youth projects provide meaningful opportunittes for personal growth, socialisation, collaboration and celebration. reinforcing the strong sense of belonging that underpins our work. As we move forward. we aim to further embed pathways that support progression, nfKlence and creatfve devek)pm8nt for partscipants at every stage of their journey. Alongslde performance aNI education, the charity will continue to develop its work in mental health and wellbeing, including the ongoing evolution of the"K8eping Well CTrativilK project, which will extend into 2025 with a planned public-facing event. This work refiects our belief in pokner of creativty as a tool for illen, expression and connection, and will remain an important strand of our future programme. To support long-term stability, the charity will continue ts journey towards greater self-SLfficiency by reducing reliance on short-terni funding where possible and exploring longer4erm investment to support core seNices. The eXpernCeS and leaming gained over the past year have informed a more strategic and measured approach to growth, enablirvJ the organisation to balance ambition with sustainability. While financial challenges remain, particularty in relation to hisloric liabilrties. significant progress continues to be made towards improved financial security. With a pragmatic, refiectsve and purpose4riven approath, the Trustees remain conftlentthatthe organisation is well placed to strengthen its resilieno, deepen ts impact and continue delivering high-quality creative opportunitres. The mission of taktng participants arxj audiences to UneXd pla$ will remain central as the chanty looks ahead to its next chapter. Rosanna Louise HIxL8ton, Director Approved by the board (m.. 13 May 2026 Chari name Other name the cha uses istered cha number Chaiity's principal address Unex htUP 1194787 Unit 1 Off Emsworth Road Shirley Southampton, S015 3LX ed Places Ltd.
UNEXPECTED PLACES LIMITED YEAR ENDED 31ST JULY 2025 TRUSTEE DETAILS Rosanna Louise Houston, Artistic Director appointed 2917115 Darren Sloan. Treasurerrrnth appointed 2215123 Roberta Comunian, Trustee appointed 2215123 Steve Adam8, Trustee appolnted 2016123 Juli Adams. Trustee appointed 2016123 Secreta Courtney Fayie. Secretary appointed 1316118
UNEXPECTED PLACES UMrrED YEAR ENDED 3187 JULY 2025 The directors present their rewt and accounts for the year ended 31 July 2025. Dlrectors The folbwing directors office during the of the p. Rosanna Louise Houston Darren Sloan Stephen Leslie Adams Roberta Comunian Juli Elizabeth Anne Adams Statement of dlrectorn. responslbllltlos The director5 are resportsible for preparing the report arKI accwnts in accordants with applicable law and regUlatnS. Company law requires the directors to wepare accourrts for each financial year. UrKler that law, the directors have elected to prepare the accounts in accordance with United KTrngdom Generally Apted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that give a true aThd fair view of the state of affairs of the company and of tt* profft loss of the c¢xnpany for that In preparing these accounts, the directors are required to: - seleca suitable accounting policies and then apply them consistently", - make judgemerrts arKI estimates that are reasonable and prudent; - wepare the accourrts on the goiNJ concem basis unless it is inapproprith to presume that the company will continue in tAtsiness. The diredors are responsible for keeping adequate accounting records that are sufficient to show and explain the companls transacttons and disdose with reasonable ac(%racy at any time the financial positFon of the company artd able them to ensure that the a(unts comply with the Companies A 2008. They are also responsib for safeguarding the a&8ets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small company provl8lons This report has been prepared in accordan with the spacial provts1 relating to small companies within Part 15 of the Companies A(a 21)J6. Signed on behalf of the board of diredors Rosanna Louise Houston Diredor Approved by the board on: 13 May 2026 10
UNEXPECTED PLACES LIMrrED YEAR ENDED 31ST JULY 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UNEXPECTED PLACES UMrrED I report to the charity truths m my examination of the accounts of Unexpecled PlaeAs Limited for the year ended 31 July 2025. Thls report18 made Solely to the Tru8tees. as a body. in accordan with regulation8 made under 8ectlon 145 of the Charitses Act 2011. Our work has been undertaken so that we may state to the Trustees matters we are required to state to them in an Independent Examinerfs report and for no other purpose. To the fullest extent pemiitted by law, we do rnt accept or assume responsibilty to any<)ne other than the Te¢S for our irKleperKlent examinatlon worK for this report. or the statement have given bel. Re8pon8lbllltlM •nd I1 of r•port AS the charity trust of the company (and a0 rts direct¢Y8 for the wrp08es of company law) you are rn8ponsible for the preparats'on of the accounts in accordarK* wth the requirements of the CM)pani98 Act 2006 (Yhe 2006 Aci,) Havlng satlsfied ourselves that th8 accounts of the company are not required to be audtted under Part 16 of the 2006 Act and are eligible for irKlependent examination. we report in respect of our examination of your company'8 accounts as carrièd out urtder Sedlon 145 of Charitie8 Acl 2011 {Ihe 2011 Act,). In carrying out our examinatlon we hav• folltr4Md the direction8 given by the Chanty Comm1881on under 8•ctSon 145{5)(b) of the 2011 Act. Indop•nd•nt •xamln•rf• •l•tom•nt I have completed my examination. l ¢onfimi that rK• mattws have come to my attontlon Sn connection wlth the examination glving me cause to believe that.. 1. accountlng record8 w•re not kept In re8pect of the company a8 requlred by 8edlon 386 of the 2008 Act", or 2. the account8 do not accord with those record8: LY 3. the accounts do not comply with the accounting requirements of 8ethon 396 of the 2006 Act other than any quirement that the accounts gNe.a ts and fairf which 18 not a matter considered aspa mina Kevin Jard8 TBT Accountancy Ltd Kingfisher House Rownhams Lane North Baddesley Southampton Hampshire S052 9LP 13 May 2026 11
UNEXPECTED PLACES LIMITED YEAR ENDED 31ST JULY 2025 STATEMEKf OF FINANCIAL ACTIVITIES Restrfcted Unro•trlclod Funds Note Funds2025 2026 Total Fund¥ Totsl Funds 2026 2024 INCOME AND ENDOWMENTS FROM: Charitable Actlvttb$ Investm6nt$ Othar Income 108,314 108,314 106,968 1,391 15,898 17,289 29.228 TOTAL 109 705 126603 138 194 EXPENDITURE ON: Charftable activitl•B Admln18trative costs Interest payable and 81mllar ¢h8rge8 (89,023) (40,973) (15,898) (782) (69,023) (58.871> (762) (70,285) (59,022) TOTAL 129 307 Net Incom•l(Exp•ndltur•) RECONCILIATION OF FUNDS TOTAL FUND8 BROUGKr FORWARD TOTAL FUND8 CARRIED FORWARD 13 In 2024125, restrtcted grant fundlng of £21,838 wa8 received during the year. 01 thls, £15.898 was recognlsed in income and expended during the year, wlth £5,940 defarred for expenditure in the following financial year. 12
UNEXPECTED PLACES LIMITED YEAR ENDED 31ST JULY 2025 BALANCE SHEET Unrestrlctod Nots fund Restrfctsd fund Total funds 2025 Total funds 2024 FIXED AsseTS Tanglble Aggot• 5,687 5,687 6,748 CURRENT A88ETS Invontorle• Dobtor• Cash at bank and In hand 200 200 200 251 10 451 CREDITORS; amounts falllng due wlthln on• year 11 (45.091) <45,091) (39,681) NET CURRENT ASSETS Total a886ts1089 current Ilablllti Long-Torn1 Llablllll•• Loans NET ASSETS (38.163) (38.183) (32,481) 12 FUNDS Unrestrf¢Xed Fund8: General Fund Re8trfcted Fund8 13 13 (57,567) (57,567) (56,513) For the year ending 31 July 2025 the company was entitled to exemptlon from aud under section 477 of the Companle$ Act 2006 rel8tlng to small companles. The members have not requlred the company to obtaln an audit in accordan with $ection 476 of the Companies Act 2006, The director acknowledge8 her responslbllitles for complying wlth requirements of the Act wlth re8pect to accounting records and the preparation of accounts. These accounts have been prepared in accordance wlth the prevlous applicable to companies subject to Ihe sma51 companies, regime and in accordance with the provisions of FRS 102 Section 1A- Small Entities. The financial statements were approved by the Board and authorized for issue on 13 May 2026 and were signed on its behalf by Rosanna Louise Houston Dlrector 13
UNEXPECTED PLACES LIMITED YEAR ENDED 31ST JULY 2025 NOTES TO THE FINANCIAL STATEMENTS 1. ACCOUNTING POLICIES la) Gonoral Inforniatlon and basls of proparntlon of financlal •talem6nts The financial statements of the charitable company, which is a publlc benefit entty under FRS 102, have been prepared In accordance with the Charltles SORP (FRS 102) 'Accounting and Reporting by Charlties: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlth the FinanGial Reportlng Standard applicable In Ihe UK and Rewblic of Ireland {FRS 102) (effective 1 January 2015),. Financial Reporting Standard 102 'The Financial Reportlng Standard applicable in the UK and Republic of Ireland, and the Companies Act 2008. The flnanclal statement8 have been prepared under the historlcal cost convention and are presented in £ 8terllng. (b) Fund Accountlng Unrestrfcted fund$ are available for u8• at the discretlon of the trustfje$ In furtherance of the general objectlves of the charlty and whlch have not beèn deslgnated for other purpo8ei. Re8trlcted fund8 can only be used for partlcular re8trirted purp08e8 wlthln the obJe(ts of the Gharity, Re8trfctlon8 arise when 8poclfied by the donor or whèn fund6 aro ra18ed for parttcular restricted purpo888. Restricted fund8 were recelved during the year for 8pecTfK charltable projects and activltles. Un8pent balance8 are ¢arrfed forward for use in the followlng financial year In a¢cordance with donor r•8triction8. (¢) Incom• R•cognltlon All Incomlng resources are induded In the Statement of Financi Activltles (SOFA) when the charlty 18 legally ent6tled to the income after any perfomance condition8 have been met, the amount can bg measured reliably and It L8 probable that the Income will be received. For donatlons to bo recogni8ed the charlty wlll have been notified of the amounts and the settlement date In wrltlng. If there are condition8 attached to the donation and thls requires a level of perfomian¢e before entrtlement can be obtained then Incom818 d8f8rr8d untll th08e conditlons are lully met or the fulfilment of th088 condition8 18 wtthin the control of the chanty and It18 probable that thay will be fulfilled. Id) Expendlturn Recognltlon All expenditure 18 accounted for on an accruals bas15 and has been classlfied under headlngs that aggregate all Gosts related to the category. Expenditure is recognised where there is a legal or constructlve obligation to make payments to thlrd parties, It Is probabl• that th• settlement will be requlred and the amount of the 01[gatiOn can be mea8ured rellably. (•) Support costs and fundral8lng ¢08ts Support and Admin cost8 are those that asslst the work of the charity but do not direcily represent charitable aGtlvitie8 and include office costs and govemance cost8. They are incurred directly in support of expenditure on the obj'ects of the charfty. Fundralslng c08ts are those incurred in seeking voluntary contrfbutions and do not include the costs of di8seminating information in support of the charitable activities. {fj Tanglblo Flxed As80ts Tangible Fixed Assets are stated at cost (or deemed cost) or valuation165s aGcumulated depreciation 14
UNEXPECTED PLACES LIAirrED YEAR ENDED 31ST JULY 2025 and accumulated impaiment losses. Costs includ8 costs direcuy attributabke to making the asset capable of operating as intended. Depreciation is provided on all tangible tsed a&sets, at rates calculated to write off the costs. less estimated residual value. of each asset on a systematbc basis over ts expected useful1rf8 as follows.. Plant and Machinery - 4 Years Reductng Balance Office Equlpment - 3 Years Straight Line (g) Dobtors and Cr•dltor¥ rK•lvablo I payabl• wlthln on• Debtors and dit{)r3 with no stated interest rate and receivable or payable within one year are recorded at transaction wice. Any1088es ari8iry from impaim)ent are recogni8ed in expenditure. Ih) Tax The charity 18 exempt from cryration tax +Jn its d)arilable adivitses. (l) Inventorf Inventories have been valued at the lower of cost and estimated 8811ing Vice 8$ cost8 to completa and sell. In respect of work in Fwre88 and finished good8, ¢081 indudes a relevant proportion of overheads according to th8 stage of manufathirlrylcompletion. U) Golng Conum The Trustee8 have a88e8sed Wther tho use of the golng concarn t)asi818 appropriate and have consldered possible events or condibons that might cast sn[ficant doubt on the abilty of the charlty to continue as a going concern. The Trustees have made this assessment tor a peri<)d of at18ast one year from the date of approval of the financial statements. In particular, the Trust88s have considered the charity'8 forecast and proieciions and have taken account of pressures of the energy crisis. The Trustee8 have conduded that there is a reasonable expectation that the charity ha8 adequate resources to conts'nue in operational existen¢e f¢r the foreseeable future. Accordingly, the Tru8taO8 continue to adopt the going concMI ba818 for the preparation of the financial 8tatements. 2. INCOME FROM CHARITABLE ACTMnES Unr••trlct•d R••trlctod T4)ts1 Fund• 2026 Funds 2026 Fund8 2026 2024 Clam Income 108.314 108.314 108,968 3. INCOME FROM INVESTMEKrs Unre•trlcted Rostrlctod Total Funds 2025 Funds 2025 Funds 2026 2024 InvMtments 15
UNEXPECTED PLACES LIMITED YEAR ENDED 31ST JULY 2025 4. INCOME FROM OTHER ACTIVITIES Unrestricted Restrfcted Totsl Fund8 2026 Funds 2025 Funds 2025 2024 Grants and donallon• Beewell Unlvernity of Manchest8r B&eWell H8mpshire County Coun1 South Westem Rallway So81 Development Fund SNG 11fy1112025 Big Give Arts for Impact K8ep It Frfnge Franchl8• fo0• PM 8•rvlce8 and •qulpment hlro 1.286 1.288 1,200 938 18,895 1.200 938 5.000 1,580 5,200 2,000 5.000 1,560 5,200 2,000 2,500 7,831 105 105 5. EXPENDITURE ON CHARITABLE ACTIVITIES Unro8trlcted Reatrlcted Total Fund8 2025 Fund8 2026 Fund• 2026 2024 Dlract labour Perfomianc• and workshop •xp•nM8 {50,160) (50,160> 151,191) Admlnl•trallv• co•t8 Unrnstrlcted Re•trlct•d Total Funds 202S Fund8 2025 Fund• 2026 2024 Admlnlstradve Exp•ng•8 Salarles and other soclal 8ocurltl•$ Intsre•t payabl• <15,469) (25,504) 762 (15,898) (31.367) (25,5041 762 (33,602) (24,479) 8. STAFF NUMBERS AND COSTS 2025 2024 8alarle• (Inc. Inte•s) Soclal #ecurlty cogts Penslon costs TOTALS Avorage numbor of nployeeS 74,333 67.235 737 No employees received emoluments in excess of £60,000 16
UNEXPECTED PLACES LIMITED YEAR ENDED 31ST JULY 2025 7. TRUSTEES, REMUNERATION AND BENEFrrs Durlng the year, In the perfod for whlch they served as Trustees, thg following received salaries from the charity as follows: 2025 2024 Tru8teo9' 8alarles 8. RELATED PARTYTRANSACTIONS Unexpected Places Ltd provided paid services to Steppin, Up Ltd. a company of which Rosanna Louise Houston is a director and shareholder Services provided to Steppin. UP Ltd 2025 2024 Services Services provided by Steppin, Up Ltd: 2026 731 2024 4.431 Payments 9. TANGIBLE FIXED ASSETS Plant and Machinery Equlpmenl Total Cost At 18t August 2024 Additions At 315t July 2025 16,007 4.757 938 5,696 20,764 938 21,702 16,007 Depreclatlon At 1st August 2024 Charge for the year At 319t July 2025 9.259 1.887 10,946 4.757 313 6,070 14,016 2,000 16.016 Net Book Value At 31 July 2025 At 31 July 2024 5.061 6,748 626 5,687 6,748 10. DEBTORS 2025 2024 Accounts receivable Prepayments Other debtors TOTALS 251 251 17
UNEXPECTED PLACES LIMrfED YEAR ENDED 31ST JULY 2025 11. CREDrroRS: AMOU1 FALUNG DUE wrrHIN ONE YEAR 2025 2024 Bank loans and overdrafts Trade Creditors Accruals Taxes arsd social security Loan from Diredor8 Deferred income Restricted Grants Other Creditors TOTALS (6,800) (2.591) (1.253) (1.603) (6,800) (4,018) (2,172) (350) (2.647) {5.940) 12. CREDrroRS: AMOUNTS FALUNG DUE AFTER ONE YEAR 2026 2024 Bank loans and overdr TOTALS 19.403 24.052 052 13. STATEMENT OF FUNDS- MOVEMEKf OF FUNDS RESTRICTED FUNDS AND UNRESTRICTED FUNDS Balance 1 August 2024 Expondlture Trnnsforn Balanco 31 July 2025 Unrestrlcted Restrictsd Total (56.513) 109.705 (110.758) {57,567) 18
UNEXPECTED PLACES LIMrrED YEAR ENDED 318T JULY 2025 Detailed Statsment of FlnaKlal Acllvltle8 2025 2024 Incomg from charftabh actlvhl Classes income T4)Lil Incom• from charftab actlvltl•8 106 968 Charftabh actlvltl•• Purchases Stock movement DireGt Labour Other dlrect CO8ts Totsl charflablo actlvhl•8 #pend 79 300 51,191 50.180 Admlnl8tratfve exp•ndllurn Wage8 and salaries Directorn. 8aiarle8 P•n$ion$ Employe¢8 Nl Staff trainln9 Travel and 8ubs18tonce Rent Telephone and tax Postage, 8tationery and winti Sub8¢ptI0nS Bank eharge8 In8uranc• Softhvare Depreciation Bad debts Sundry expen Accountancy fee8 Adverti8irvJ and PR Total admlnl•trallv• •xp0ndlrn 17.659 7.462 383 18,389 4,804 550 737 28 17,567 622 19.093 559 251 1,161 4,181 3,744 474 2,848 70 1,920 859 1.920 Grants and other Income Other operatlng income -unrestricted Other operatirg income -restricted 1.391 Oporatlng (d•fi¢ity8urplu8 19
UNEXPECTED PLACES UMrrED YEAR ENDED 318T JULY 2025 Bank loans and overdrafts 762 (Mcitysurplu8 on ordlnary activltles before taxatlon