Chaiity registration number.. 1196244 COMMUNITY WISHES (LEICESTER) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
Communlty Wlshes {Le05t0rj Contents Page Trustees. Report Independent Examinerfs Report Sl8tement of Finanual Activities Statement of Finanryal Posibon Notes to the Finanoal stste*nts 15 The followng pages do not forn part of the sLitutory accounts: Detailed Ststement of Financial Activities 16-17
Communlty Wlshos (Lol¢ester) Trust•gs' R•port F¢x The Year Ended 31 Octob•r 2025 The trustees present their report and the financial statements for the year ended 31 October 2025. Objecllves and Actlvltles Alms and Objectfves The objective for which the Trust was established: To provide relief to those in need by reason of youth, age, ill-health, disability, financial hardship or any other disadvantage. The airn is to Provide essential goods or services of which they would not othemse recive. This is achieved by providing or granting feaS1e wishes and providing special experiences. Publlc Benefit The TTuslees have had regard lo the Charity Commissk)n's guidanc on public benefft when reviewing the Chanvs obj9Ctives and activib'8s and when making dslon$ ¢x)nceming the applbcalM)n of its funds. The Trustees are satisfied that the activities undertaken by the Chanty are consistent th its charitable objects and provide public benefit through the provision of assistance to those in need. Ach18mnts and Pèrformane• ain Achigverngnts During th8 year, the Charity continued to promde supp(xt to indmduals in need in acrdanCe with its charitable objectives. Thi$ support induded the provision of grants and other assistance towards essential goods and services and, where appropriate, the granting of $he$ and provision of Special experiences. The Trustees continue to consider requests for assistance on their individual merits. taking into account the needs and circumstances of the proposed benefiaary and the resources available to the Charity. The Tnjslees are satisfied that the Charity's actNiknes during the year have ccffitinued to further its charitsble objectives. Flnanclal Revlew Flnanclal Posltlon The Charty had a devicit for the year amounting to £-8.951 12024.. -£2.988). The deficit of fvnds is supported by prior years reserves and will continue lo be used going forwards to benefft those in need. This is aessed by making a request to the Charity whish the trK)ard of trustees consider. Each request is considerered on individual merits. The majority of the income came from voluntsry donations. This amounted to £69,667 {2024: £98,,757} The balance of funds were derivied from various fundraising actiwties. This generated £26.13112024.. £31.123) ..CONTINUED Page 1
Cornmunlty Wlshes (Lèlcest•r) Trustees. Report {continuedl For The Year Ended 31 October 2025 FlnaTrclal Posftlon - contlnu•d The charity continues to use a mobile home during the year that will be used lo provide breaks to those who will benefit from a break. The charity has the use of a minilws which again used lo provide a small group of people with experiences. The Trustees regularly review the Charivs financial positJn and the level of fvThJs aVailae to ensure that sufficient resources are retained to meet tts ongoing commttments whilst also seeking to maximise the funds applied in furtherance of its charitsbb obj'edives. Reserves Pollcy The Trustees have considered the level of selVeS that the Charrty should maintain, laking into account the nature of its activibes. its antiapated incDme and expeTrJiiure and the to ensure thal sufficient resources are available to meet its onwing obligations. A significant proportion of the Charity's expenditure relates to grants and other charrtable assistance. The level of such expenditure therefore vary according to the number and nature of requests for assistan received and approved by the Trustees. The Trustees consider it appropriate to maintain unrestricted free reserves sufficient to meet approximately 12 months of the Charitys core opèrating expendtture. together with an appropriate amount to meet grants and other charitable commttsnenls which have been approved but not yet pa. This level of reserves is considered sufficient to provide financial resilience in Ihe event of an unexpected reduction in income, whilst recognising the Trustees. responsibilty to apply the Charity's resources in furtheran¢g of ils charrtable obj'ectives. At the year end. the Chaws total reserves amunted to approximatety £118,466. The Trustees wll continue to review the level of reserves held and the opportunities available to utilise the Chariws resources to provide granls. essential goods and servKes. sheS and speoal experiences in acLthanc with its dbaritable objectives. The reserves policy and the level of reserves considered appropriate 11 be Tevwed by th8 Trustees atleast annually. Structure, Governanco and Management Governlng Documènt The Charity is govemed in accordance with its goveming d(xwmenl, which sets tyjt the Charity's objecttves and the powers and responsibilities of the Trustees. Trustee Selectlon Melhods The Trustees are responsitAe for the overall management and strategic direcknon of the Charity. New Tru$te¢$ arg appointed in accordance with Ihe provIsn$ of the governing document. having regard to the skills and experience required to support the effective management of the Charity. The Trustees meet as required during the year to consider the Chaiity's activities. financial position, grant-making and other matters revant to the achievement of its charilable objectives. Page 2
C¢)mmunity Wish•s {Lel¢•st•r} Trustees. Report {¢ontinuedl For Tho Year Ended 31 Odobor 2025 Rlsk Managom•nt The Tnjstees regularfy consider the prinrypal risks facing the Charity and are satisfied that appropriate procedures are in place to manage those risks. Particular consideration is given to the safeguarding of the Cha5 a5set5. the appropriate application of charitsble lunds, the assessment and approval of grants and other a5SiStance. and the maintenance of an appropriate level of ffinancial reserves. Grant and Assislance Decislons Requests for financsal assistan, goods, semces. sheS and special experiences are considered by the Truslges hawng regard to the circumstsnces arml needs of the proposed beneficiary. In making decisions, the Trustees consider whether the proposed assistance falls wthin the Charity's objectives. the benefit that is OXP8Ct8d lo b8 provided aThJ Charitys available finanual resources. The Trusteès seek to ensure that the Charity's funds are appl fairly and appropriately and that appropriate records are maintsined of asStanCe provided. Plans for Future Pgriods The Trustees intend lo Continue developiro the Charitys arAivitses and providing assistsnce to those in need in acrdancE wth ils Charitable objedives. The Charity's financial resources will continue lo be rewewed vthh the aim of ensuring an appropriate balance beeen maintaining adequate financial reseNes and applwng availab funds for the benefit of beneficiaries. In particular, the Trustees will continue to consider opportunities to utilise the Charitys available resources through grants, essential goods and Servi$, feasible wishes and special experiences where these further the ChartW$ objedives and provide meaninglul benefft to those in need. Refornnco and Admlnlstrntlv• D•tai18 Trustses Mr Shane Vamey Mr Gerald V8rney Mr Damion Cheeseman Mrs Denise Simms Charity NuMr 1196244 Prln¢ipal Addrnss 26 Elston Fields Leicester Leicestershire LE2 6NF Pe3
Communlty Wlshos (Lelcesler) Trustees. Report (continued) For The Year Ended 31 October 2025 Independent Examlner Martyn Griffiths FCCA Blacklhom Griffiths Limited Chartered Certrfied Accountsnts Valley View Tugby Orchards Business Centre Tugby Leicestershire LE7 9WE Bankers 8ardays Bank Pl 3 Humberslone Gat• Leicester Leicestershi LE1 1WA Page 4
Communlty (Lelcestor) Trustsgs. Report lcontlnued) For The Year Ended 31 Ortober 2025 Statement of Trustges. Rosponsibilitl•s The trustees are responsible for preparing the TnJslees' RekKJrt and the finanryal sements In accordance wth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Ac£epted Accounting Practice). The law applicable to tharities in England and Wales requires the trustees to prepare ffinancial statements for each rinancial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that pericrfj. In prepanng the financial slatemenls the trustees a required to-. select Suitab accounting poliryes and Ihen appty them consistenty. observe the methods and principles in the Charity SORP.. make judgments and accounting estimates that are reasonable and prudent; and prepare th8 financial statements on the going concem basis unless Ft is inappropriatè to presumé that the tharity will continue in business. The tnjstees are responsible for keeping adequate accounting reth5 which disclose with reasonable accuracy at anytime the financial position of the charity and lo enable them to ensure that the accounts comply with the Charities Act 2011. the Charities (Accounls and Reports) Regulations 2008 and the provisions of the trust deed. They are also Tesponsible for safeguarding the assets of the eharity and hence for taking reasonable steps for the prevention and detection of fraud and other irwuLqribes. The Iruslees are responsible for Ihe maintenanc* and integrity of the cofporale and financial infomation included on the charivs website. Legislation in the United KirKJdom goveming the preparalion and dissemination of financial statements may differ from legislation in olherjurisdictions. The trustees, report was approved by Ihe board of trustees and strjned on its behalf by: Mr Gerald Vamey Trustee 27th August 2026 Page 5
Communlty Wlshes (Lelcester) Independent Examinevs Report to the Trustees of Community $h&S (Lèicestèrl For The Year Ended 31 October 2025 I report lo the trustees on my examination of the accounts of Communty Wishes ILeicesteT) (the Trust) for the year ended 31 October 2025. Rasponsibllltlos and Basls of Report As the charity trustees of the Tnjst you are responsible for the preparation of the a¢Unts in arxordance wtth the requirements of the Charities Act 2011 llhe Act"). I report in respect of my examinatwjn of the Trusys accounts carried out under section 145 of the 2011 Act and in carrying out my examination. I have followed the appliCae Directions given by the Chanty Commission under Section 145(5)Ibl of the Act. Independènt Examln•rfs Statement I have completed my examination. I confiryn that no material matters have m to my attention in connection vthh the examination giving me cause to believe that in any material respect". 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act.. or 2. the accounts do not accord with those records: or 3. the accounts do not compty with the applicable requirements ¢>)nceming the fom) and contents of accounts sel out in the Charities (Accounts and Reports} RegulalTrons 2008 other than any requirement that the accounts give a Mrue and fair view which is not a matter considered as part of an independent examinalion. I have no eoncems and have come across no other matters in connection vrilh the examination to which attention should be drawn in this report in order to enable a proper uTrJerstanding of the accounts to be reached. Martyn Griffilhs FCCA 27th August 2026 Valley View Tugby Orchards Business Centre Tugby Leicesl8rshire LE7 9WE Page 6
C¢>mmunlty Wishes (Le1$ter) ststem9nt of Financial Activilies For The Year End 31 October 2025 2025 2024 Unrestrlcted Unrestricted lunds funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities.. Charitable acvItieS Investments 69,901 98,757 26,131 320 31.123 138 96.352 130.018 ExPENDvRE ON: charitsb activities: Charitable activities Resources expended Fundraising costs Governance costs 126.191) (67,445) 13.761) 17,672) 136.092) 174.7071 {20.5881 11.6191 1105,069) (133,0061 NET EXPENDITURE 18.717) {2,9881 NEf MOVEMENT IN FUNDS {8,717) {2,9881 RECONCILIATION OF FUNDS: Total fvnds brought forward 127.417 130,405 TOTAL FUNDS CARRIED FORWARD 16 118.700 127,417 The notes on pages 9 to 15 fomi part of these ffinanci statements. Page 7
Communlty Ylishes (Lelcester) Statoment of Financial Position As At 31 October 2025 2025 2024 Unrestricted Total funds funds Notes FIXED ASSET8 Tangible Assets 13 36,389 51,531 36,389 51,531 CURRENT ASSErs Debtors 14 3,516 80.480 3,162 74.049 Cash at bank and in hand 83.996 77.211 Creditors: Amounts Falling Dug Within One Yr 15 11.6851 11.325) NET CURRENT ASSETS ILIABILMES) 82.311 75.886 TOTAL ASSETS LESS CURRENT UABILThIES 118,700 127,417 NET ASSETS 118.700 127.417 FUNDS OF THE CHARITY Unrestricted Funds 118.700 127.417 TOTAL FUNDS 16 118,700 127,417 On behalf of the board Mr Gerald Vam8y Tnjstee 27th August 2026 The notes on pages 9 10 15 form part of these firkincial statements. Page 8
Communty Wi$hos (L•l¢•ster) Notes to th8 Financial Statements For The Year End•d 31 October 2025 1. General Informatlon Community Wishes (Leicesterl 15 a charitable organisation registered wtth the Charity Commission, registered charity number 1196244. The principal address is 26 Elston Fields. Leicester, Leicestershire, LE2 6NF. 2. Ststemgnt of Compliance The financAal statements have been prepared in aCrdance with the Charities SORP IFRS 102)-Accounting and Reporting by Charities: Ststement of Recommended Practice appIlble to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019}", Financial Reporting Stsndard 102 Tr Financ1 Reports'ng Standard applicable in the UK and Republic of Ireland- and th9 Charikngs Act 2011. 3. Accountlng Pollcl 3.1. Ba$ls of Preparntlon of Flnanclal Statements The finanGial staiemènts have been prèpared under the historical cost conventTron. The charity is a Public Benefrt Entity as defined by FRS 102. 3.2. Incomlng Resources All income 15 recognised in the Ststement of Financial Activities when the Charity is entitled to the irwme, it is probable that the income will be received and the amount can be measured reliably. Donations and legacies are recognisetj when the Charity has enttuemenl lo the funds, Tlpt is probable and the amount can be measured reliably. Where donations are subject to restrictions imposed by the donor, they are credited to the appropriate restricled fund. Income from fundraising events is recognised in the period in vthi¢h the relevant event takes place and is included within income from other trading activikngs. Caravan letting income represents amounts received or reIvable from the hire of the Charity's caravan to the general public and is recognised in the period to which the letting relates. Such income is included wthin income from other trading activities. The caravan is also made available free of charge to eligible beneficiaries in fvrtherance of the Chantys objectives. Investment income. induding bank interest. is recognised when receivable. Income is accounted for gross. before deductin9 any aslated expenditure. 3.3. Tangible FIX Ats and Deprnclatlon Tangible fixed assets are measured at cost less accumulated deprecAation and any accumulated impaimient losses. Depreciation is provided at rates calculated to write off the of the fixed assets. less their estimated residual value, over their expected useful lives on the following bases.. Plant & Machinery Motor Vehicles Computer Equipment 20% Straight Line 20% straht Line 20% Straight Line P4e9
Communty Ylishos (Lelcester) Notes to th• Financial Statements {continued) For The Year Ended 31 October 2025 3.4. Cash and Cash Equlvalents Cash and cash equivalents are basic financial assets and indude cash in hand and dewsits held al call with banks. other short-lerm highty liquid investments that fflature in no more than three months from the dale of acquisrtion and are readily convertible lo a known amount of cash with insignificant risk of change in value, and bank overdrafts. 3.5. Taxation The charity is exempt from tax as all its income is charitable and applied for charitabte purposes. 4. Income from Donations and L8ga¢igs 2025 2024 Unrestrictgd Unrestricted funds funds Donations and gifts.. Donations and grfts 69,901 98,757 The foll¢)wing donations and legaues are induded wthin the total inc4)me frorn donations and legaeS atove: 2025 2024 Unrestricted Unrestricted funds funds Donations and gifts 69,667 5. Intorne from Charitsblg AGtivities 2025 2024 Unrgstricted Unrestrlcted funds fvnds Charitable aclivities.. Fundraising - Events Fundraising - Caravan 17.651 8,480 20.069 11,054 26,131 31,123 6. Investment Income 2025 2024 Unrestrlcted unrtrIcted fund$ funds Bank interest receiVat¢ 320 138 Page 10
Communlty Wlsh•s (Lelcesler) Not•s to the Financial Ststem•nts (contlnued) For Tho Y•ar Ended 31 Odober 2025 7. Not In¢omel{Expendlture) The net expenditure is stated after charg11{¢rediting). 2025 2024 Depreciation of tangible fixed assets- owned 16,707 16,392 8. Analysls of Expendlture 2025 Adlvltl•s undertaken directly (see note 9) Support costs (see note 10} Total Charitable activities 26.191 26.191 67.445 3.761 7.672 Resources expended Fundraising costs Govemance costs 67.445 3.761 7.672 29.952 75,117 105.069 2024 Activities undertaken dir•ctly (see note 9) Support costs (see note 101 Total Charitable activities 36,092 36,092 74.707 20.588 1.619 Resources expended Fundraising costs Govemance costs 74,707 20.588 1.619 56.680 76,326 133,006 Page 11
Communlty Wlshes ILeltsst•r) Notes to the Flnan¢lal Statements Icontinu•d) For The Year Ended 31 October 2025 9. Dlrgct Costs 2025 Charltablo Fundralsing actfvltlfrs costs Total Fundraising activities Cost of goods sold 3,761 3,761 26,191 26.191 26.191 3.761 29.952 2024 Charltable Fundralsing actlvitles costs Total Fundraising activities Cost of goods sold 20.588 20.588 36.092 36.092 36.092 20,588 56.680 10. Support C¢>sts 2025 Resources Governance expended osts Total Employee costs: Wages and saL4ries Premises expenses: Hub shop rent & maintenance Butlins rental costs 8.008 8,008 23,629 6,661 2,220 1,520 23,629 6,661 2,220 1,520 Lwjht and heat Cleaning General administration: Motor and travel costs 3.355 2.461 118 3,355 2,461 118 Insurance Printing. postage and stationery Telecommunicaliorks and data costs Accountancy fees Legal and professional fees Merchant charges Depreciation.. Depreciation of mobile horne 1,480 1,480 1.495 6.177 1,286 1.495 6.177 1.286 9.409 9,409 ..CONTINUED Page 12
Communlty Wishes {Lol¢•st•r) Notes to the Flnanclal Slatements (Gontinued) For The Year Ended 31 O¢tobgr 2025 Depreciation of mini bus DepreatiOn of wmputer equipment 6,985 313 6,985 313 67.445 7.672 75.117 2024 Resources Govemance expended 05ts Total Employee costs.. Wages and salaries Premises expenses: Hub shop rent & maintenance Butlins rentsl costs 2.153 2.153 17,671 6.493 1,119 1.791 17,671 6.493 1,119 1,791 Light and heat Cleaning General administration: Molor and travel Costs Office build 3.248 22,156 1.720 3,248 22,156 1,720 36 Insurance Printing. postsge and stationery Telecommunications arKI dats costs Accountancy fees Legal and professional fees Merchant charg8S Depreriation: Depreciation of motHle home Depreciation of mini bus 778 778 1.325 1.325 294 1.150 1.150 9.407 9.407 6,985 74.707 1.619 76.326 11. Staff Costs Staff costs were as follows: 2025 2024 Wages and salaries 8,008 2.153 No employees received eMyee beneffts {exdudir4J employer pension costs) for the reporting wiod of more than £60,000. Page 13
Communlty Wi$hg5 (Lelcesler) Notes to the Flnancial Statgmonts (continued) For The Year Ended 31 Octobgr 2025 12. Average Numbgr of Employees Average number of employees during the year was.. 1 {2024: 1) 13. T•nglble Assets Plant & Machlnery IAotor Vehl¢les Computer Equlpment Total Cost As al 1 November 2024 47.041 81,541 1.565 Additions 1.565 As at 31 October 2025 47.041 34.500 1.565 83.106 Dèprnclatlon As at 1 November 2024 16.463 9.409 13,547 6.985 30.010 16.707 Provided during the period 313 As at 31 October 2025 25,872 20,532 313 46.717 Net Book Value As at 31 October 2025 21.169 13,968 1.252 36.389 As at 1 November 2024 30.578 20,953 51.531 14. Debtors 2025 2024 Du• wlthln on• yoar Prepayments and accnwl in¢ome other debtors 2.016 1,5(M) 3.162 3,516 3,162 Other debtors relate to a rent deposit of £1.5Ch). 15. Creditors: Amounts Falling Due Within One Year 2025 2024 Trade credf(ors 192 Other tsxes and social s6tsJrity Arnuals 53 1.440 1.325 1.685 1,325 Pa9e 14
C¢)mmunlty $he$ (Leicestgr) Notes to th8 Financial Statements {continu0d) For The Year Ended 31 October 2025 16. Movement In Funds Asat1 November 2024 Asat31 October 2025 Incomo Expenditure Unr•strlct•d funds General.. General unrestricted fvnd 127,417 96.352 (l05,C9 118.700 Total funds 127.417 96.352 (105.0691 118.700 Asat1 Novemr 2023 Asat31 October 2024 Income Exp•ndlturn Unrestrlcted funds General: Gener81 unrestricted fund 130,405 130,018 {133.OC61 127,417 T¢)lal funds 130,405 130.018 {133,0061 127.417 17. Transactions with Trustees None of the truslgos re¢eived any reMuneran or any other beneffts from an employment the charity or a related entity during the ¢urrenl or previous year. No trustee expenses have been incurred. 18. Rglatgd Party Dlsclosures There have been no related paty transactions in the reporting period that require disclosure. Page 15
Community Wishos (Le1$ter) Detailed Statsment of Flnanclal Actlvltles For The Year Ended 31 October 2025 2025 2024 Total funds Totsl funds INCOME AND ENDOWMENTS FROM". Donatlons and legacles Donations and gffts 69.901 98.757 69.901 98,757 Charitablg Activities: Charitablo activities Fundraising- Events Fundraising- Caravan 17,651 8.480 20,069 11.054 26,131 31.123 Investments Bank interest receivabl8 320 138 320 138 96,352 130.018 EXPENDrruRE ON: Charitablo Activitios.. Charitable activities Distributson of wishes 118.3791 {6,3381 {1.1991 {2751 125,8961 {7.0151 {2.4371 17441 Food bank Costs Repairs and maintenance costs Other expenses 126,1911 136.0921 Resources expended Wages and salaries Hub shop rent & maintenanee Butlins rgnlal costs Light and heat Cleaning Motor and Iravel costs {8,008} {23,6291 16.661 } 12.220} 11.520) (3,355} {2.1531 117,6711 (6.4931 {1,1191 (1,7911 (3.248) {22.1561 (1.7201 {361 {7781 (1,150) ..CONTINUEO Office build Insurance Prinling, postage and slalionery Tolecommunications and dala costs 12.461 } {1181 11,4801 (1,2861 Merchant charges Page 16
Community Wlshes (Lelcester) Detailed Statement of Financlal Acttvities (Continued) For The Year Ended 31 October 2025 DeprecFation of mobile hom8 Depreaation of mini bus Depreaatbon of computer equipment (9,409} 16.985} (313} (9.4071 (6,9851 (67.445) {74.7071 Fundral8lng costs Fundraising costs Event eosts 11,097} 12.6641 (8,8071 111.7811 13.7611 (20,588) Governan costs Accountsncy fees Legal and professional fees (1,4951 (6.1771 11.325) {294) {7.6721 11,619) (105.0691 1133,006) NET EXPENDITURE 18.7171 (2,9881 Pa98 17