Registered Charity number 1196211 Areterra CIO Report and Accounts 31 October 2025
Areterra CIO Trustees. Annual Report Year Ended 31 October 2025 The trustees are pleased to present their Annual Trustees. Repyt together vth the accounts of the chanty for the year ended 31 October 2025.. AIMS AND OBJECTIVES Aretefra is a CIO { Charitable Incorporated OrganBab"on I whbch has been set up for the publbc benefit to relieve the needs of those aged behveen 21 - 65 have leaming disabilrty and l or 85s0ciated mental health condits.on reshling in lQddeminster and the SoUnding areas. MAIN ACTIVITIES OF THE CHARITY The main xts.yitS of Areterra are.. PrO¥ing life and praclical skills Fyogrammes: Conservats"on, environmenlal al ho¢VUral V+Drkshops and projects". Opwrtunrties to interacl with animals in a calm and safe environment. TRUSTEES STATEMENT ON COMPLIANCE WITH THE GUIDANCE ISSUED BY THE CHARITY COMMISSION ON PUBLIC BENEFIT The Injstees have read and can confirm that they have full regards to the guidance on public benefit issued by the Charity Commission. ACHIEVEMENTS Arelerra's main achievements during the year are ltsted bekml. All of have involved supporting individuals wrth leaming d15abil"eS to overcome the feeling of isolats"on". Areterra continued lo pro¥e its day serrfKe and activiks for adult V¢h leaming disabilitss, including practical ano lrfe skills. horticultural actsvth'es and opportunities for posibve interactK)n with animals. Lucy Mills commenced employment th Areterra on 1 February2025, strengthening the slaffing team. During the year. stsffing arrangement continued to be reviewed lo ensure that appropriate supp)rt could be mainlained for members. Areterra secured grants during the year. £ SOO from Amokl Clark and £ 500 from The Midcounlies Co-operative. These awards supported the charty's continued development and demonstrated ongoing su¢¢ess in attracting external funding. Further improvements were male to the animal facilits. The contraetors attended the site to construct a nesting and hang a barrel for breeders.
Areterrn CIO Tru$tees' Annual Report Year Ended 31 October 2025 FINANCIAL REVIEW REVIEW OF THE YEAR The results for the year and the charws ffinanckgl posth.on al tre end of the year are included in the attached accounts It had income of £ 45.313 and expendrtu of £ 48,430. There was an operakn.onal net loss of£ 13,1171. At 31 Ocloter 2025, the chanty had net lbIlS of £ (3.868 1 was unrestricted. IWIEW OF THE FINANCNL posmoN Arelerra's financ1 postbon at the end of the year is deemed to be slable. It is envisaged that over the next 12 months. the charty will be in a F)Srtion to obtain additional income by way of future fund raising adivities. RESERVES POLICY The Charity has been reinvesbng all suwus income in order for it to conbnue developing the sile. The trustees consider the Ve1 of reserves. £ { 3,8681. are pwdent for the charity al this lime laking into account potential liabilities In the event that the chanty cease lo operate. Our Reserves Policy is veWed annualty. FLTTURE PLANS The charity is operatsng in a very drfficult and UTrtain financial times, however, the trustees are confident of the projects longevty. We are f¢xusing on assimilating leaming into new strategic development for the organisation as we stsrt working on our nexl long tenn strategic plan. The long temi fundraising remains a key pmnty for us. The charity will eontinue to review stsffing levels and member-ttrst8ff ratio to ensure that growth remains safe and sustsinable and that the members continue lo recetve appropriate support. Areleffa will be seeking funding I0rdS the purchase of a minibus. This will fvrther enhance the members opportunities for Ihe outdwr experience in Order to improve the quality of their life. Furthermore, we conbnue to strive lo better communicate our *vrk and achwement our supporter and the wder community.
Areterra CIO Trustees, Annual Report Year Ended 31 October 2025 REFERENCE AND ADMINISTRATIVE OETAILS Registered Charity name.. Arelerra Chanty Number.. 1196211 Principal address.. Little Croft Fenn Green Afveley Bndgnorth Shropshire V4W15 6JA Banks.. Metro Bank HSBC Bank BOARD OF TRUSTEES AND ITS MEMBERS Robert Kilbum I Chaimian I Ethan Kilbum I Secretary I Jonathan Kilbum Sam chasZCZ STRUCTURE. GOVERNANCE AND MANAGEMENT Areterra CIO was registered th the Chanty ComMissn on 19 OCtor 2021. It is 9overned by its constitution and is managed by a Board of Trustees. Apart from the first charity trustees, every trustee Is *PFL)inted for a term of three years by a resolution passed at a propfty convened meeting of the Board. In selecting indNiduals for appointment as the charity's trustees, the Board will have regard to the skills. kn¢)wledge and experience needed for the effectsve administration of the ¢harity. RISK MANAGEMENT The Board of Trustees has conducted ils cwn review of the major risks to which the charity is exposed and systerns has been established to milKJate those risks. Inlemal risks are mifiimised by the implemenlabon of procedures for aulhorisab.on of all transactions and projects and for ensuring the consistent quality of the delivery of all operational aspects of the Charity. These procedures are regularfy reviewed to ensure that they sb"Il meet the needs of the charty.
Argterra CIO Trustees. Annual Report Year Ended 31 October 2025 ststement of Trustees, Responsibilitios The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in ac¢ordance wth applicable law and United Kingdom A¢ntIng Standards (United Kingdom Generally Accepted Accountsng Pract). Chanty SORP requires the trustees to prepare financ1 ststements for each financ1 year which give a true and fair view of the stste of affairs of the charity and of incoming fesoufces and application of resources, including the receipts and payments of the charity for that year. In prepanng those financ1 statements. the trustees are required to.. Select suitable accounb.ng policies and appty them consk8tenty'. Observe the meth¢)ds and principles in the charrties SORP: Make judgements and esb"mates that are reasonable and prudent", Slate whether applicabk accounhng Standards have been followed, subject lo any malenal departures disclosed and explained in ts financBI ststements," Prepare the financ1 statemenls on the going conrn ba's Un$$ rt is inappropriate lo presume that the chanty will contr.nue in operats"on. The trustees a reSponsie for keeping ac¢ounting records Ihal disclose with reasonable accuracy at any time the financ1 position of the charity. They are also responsible lor safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention arKI deteCtn of fraud and other irregulanb"es. Approved by the Trustees on 27 A$t 2026 and sned on their beha E KilbLbrn Secretary of the Board of Trustees
Areterfa CIO Independent Examinerfs Report To The Trnstees Year Ended 31 October 2025 I reFort on the financial statements of Areterra CIO for the year ended 31 October 2025, which are sel out on pages 1 to 6. Respective responslb1ltt1 of trustees and examiner The charity's trustees are responsible for the prepar8tK)n of the a¢counts. The Charity's Iruslees con51der that an audit is not required for this year under seth'on 144 of the Charitses Act 2011 I'the Charibes Acri and that an independent examination is needed. Having satisfied myself that the charrty is not subject to audr( under company law and is eligible for independent examination, rt is my responsbilty to.. Examine the o¢counts under sectvjn 145 of the Charities ACL To follow the prclureS laid down in the general dIrecnS given by the Charity Commission l under SeCtn 1451511bl of the Chantses Actl, and To stale whether PartUlar matters have come to my attention. Basis of indepoTrdeTrt examinerfs statement My examination was carried out in accordance with general direth.ons given by the Chanty Commission. An examinakn'on inclL5des a review of the accounting records kept by the charity and a companson of the accounts presented wth those rerdS 11 also Includes consideration of any unusual items or disclosures in the acLo¥Jnts, and seeking explanation5 from the Iruslees concerning any such matters. The [ffcuS undertaken do not prowde all the evidence that would be required in an audit, and consequentty no opinion is given as to vthether the accounts present a 'true and fair and the reFQrt is limited to those matters sel out in the statement below. Independent examlnerfs statement In connection wlh my examination, no material matters have come lo my attentr.on which gives me ¢ause to believe that in, any material respect The accounting records re not kept in accordance wth seth.on 130 of the Charities Act.. or The accounts did not accord with the accounbng records ', or The accounts did not comply with the applicab requirements cnncerning the fom and content of accounts sel out in the Chanties { Accounts and Reports l Regulations 2008 other than any requirement that the accounts give a "true and fairf view which is rlot a matter considered as part of an ire[ndent examinatw. e come acr0$5 no other matters in connectKin with the examinalK*n lo which attention should ra in this report in order to enable a proper understanding of the accounts lo be reached. een een&Co Chartered ce.fied Accountants 52 Portland Road Birmingham B16 9HU 27 August 2026
Areterra CIO Statement of Financial Activities for the year ended 31 October 2025 2025 2024 In¢om¢ 45,297 55,9 Other income 16 37 Total income 45,313 55,993 Staff costs Depreciab"on and other amounts vrritten off assets Other chaiges 124,8971 11861 123,3471 131.3191 12481 (21.7491 13.117> 2.677 Net in¢omo 1 { deficlt ) 3,117 2,677
Areterra CIO Registered Charlty number Balance Sheet as at 31 October 2025 1196211 2025 2024 Fixed assets 742 Current assets Prepayments and accnjed income 2,741 1,250 3.991 5.077 1.250 6.327 Creditors.. amounts fallin9 due wilhin one year Net current liabilities (8,4151 (7,820) (4,4241 (3.8681 11.4931 1751 751 Total assets less current Ik8bilities Net liabilitios Rfj8er¥e8 751 Notes on pages 3 to 6 fomi part of these accounts. Ethan Kilbum Se¢retary and trustee Approved on tehaff of Board of Trustees on 27 August 2026
Areterra CIO Accounting pollcles for the yeaf ended 31 October 2025 Accounting Policies The principle accounkn.ng policies adopted in the preparation of the financial staternenls are as follows.. 2 813 of accounling 2.1 Basis of preparatlon These accounts have been prepared under the histor1 Cost Convention items recogni5ed al cost or transaction value unless otherwise staled in the relevant notelsl to these accounts. The accounts have been prepared in accordan* with A¢¢ounling and Reporting by Charities.. ststement of Recommended Prath"ce applicab lo chanb.es preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20151- Charibes SORP IFRS 1021, the Financ1 Repolng Standard applicable in the UK and Republic of IreLand IFRS 1021 and the Chanlies Act 2011. 2.2 Preparntlon of the accounts on a golng concern basis The trustees are of the view that the Imrnedte future of the charity for the next 12 to 18 months is secure and that on this basis the charity Is a going concem. 3 Income 3.1 Recognition of incomg Income is recognised wthen the charity has entsuement tr) the resources, any performance condib.ons attached lo the rtemlsl of income have been met, it is more likety than not that the resources will be receNed and the monetary value can be measured wth suffient reliability. 3.2 Grants and donations Income from grants, whelher'caprtaf grants or'revenue, grants. is recoJnised when the charity has entitlement to the funds. any perf0mnCe condib.ons attached lo the grants have been mel, it Is probable that the income wll be received and the amount can be measured reliably and is not deferred. Income received In advance of the proVisn of a specified seNice is deferred until the criteria of income recognits.on are met 3.3 Voluntser help The value of volunteer help receNe(l is not indLthd in the acLounts. 3.4 Interest rgceivablo Interest on funds held on deposit is included when receivable and the amount can be measured reliabty by the charity., this normalty upon notsficaty.on of the interest paid or payable by the bank.
Areterrd CIO Accountlng pollclo8 for the year ended 31 O¢tober 2025 3.5 Fund a¢¢ountlng Unrestricted funds a available to spend on thrties that further any of the purposes of the charity. Designated funds are unrestrth fvnds of the chartty which the trustees have decided at their discretKtrn to set asKle to use for a specthc purpose. ReStrted fund5 are donations which the donor has specified are to be sOty used for parb"cular areas of the charitys work or for speafic projects being undertaken by the charity. 4 Expendtture and liabilities 4.1 Llabillty recognttlon Liabilities are recognised when rt is more likety than not that there Is a legal or constructs.ve obligation commth.ng the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. 4.2 Charftable acllvltles Expenditure on charitable acts"vrties Indudes the costs of vAJ(k and other a¢tiwbes undertake to further the purposes of the ¢hanty and their asscciated supp)rt costs.
Areterra CIO Detailed Statement of Flnanclal Actlvities for the year ended 31 October 2025 2025 2024 Ineome Reslricled funding Unrestricted funding 10,000 45,956 55,956 45,297 45.297 other income Interest receivable 16 37 SLiff costs Wages and salaries I se8 rkjte I 24.897 31,319 Depre¢latlon and other amounts wrftton off assets Depciation 248 Other charygs Premises costs". Light and heat 1.622 1.622 1,593 1,593 General administrative expenses.. Telephone and internet Postage and stslionery Vet, supplies and repairs to the enclosures Subscriptions Bank charges Insuran Moloi expenses Bird purchase General repairs and maintenance Sundry expense5 269 1,377 10.882 234 48 787 3.620 931 404 8,168 422 88 712 6,491 120 304 640 18,280 1,$48 990 19,755 Legal and professional costs= Accountsncy fees 1.970 1.970 1,876 1.876 23,347 21,749 NOTE.. RESTRICTED EXPENSES The Restricted Expenses included in the atry)ve exFenses are.. Wages and salaries Repaifs to the aviary 7,200 2,800 10,000
Areterra CIO Detailed Balance Sheet item$ as at 31 OGtober 2025 2025 2024 Flxed assets Plant and machinery etc 556 742 Current a•ts Trade debtors Cash at bank and in 1.120 1,621 2.741 1,120 3,957 5,077 Prepayments and accrued incomo Prepayments 1,250 1,250 Cr8ditor8: amounts falling due wlthln one y•ar Loan Other taxes and SC*ial security costs Other creditors 1,456 2.750 4.209 8,415 1,456 2,265 4,099 7,820 Reserves 751 Surplus l { defeclt ) a¢count Brought forward Nel income I I defit } 17511 13.1171 3.868 13,428} 2.677 751