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2025-06-30-accounts

REGISTERED CHARITY NUMBER: 1196556

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

LEGACY IN THE COMMUNITY

Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

LEGACY IN THE COMMUNITY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 17
Detailed Statement of Financial Activities 18

LEGACY IN THE COMMUNITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

The trustees present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of 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

Objectives and aims

Legacy in the Community is a team of passionate individuals whose purpose is to work together to break down the barriers in our communities that prevent disabled individuals, or those who identify with long-term health conditions, from fully participating in society.

We believe that having a disability should not come with a label or restriction and through means of promoting inclusively and raising awareness these labels and restrictions will cease to exist.

Significant activities

Since September 2022, as a Lead Partner with the national charity Scope, we have been involved in delivering the Welsh Government funded 'Working on Wellbeing' Project.

Our key responsibilities under this project are to deliver the:

Our specific areas of delivery for the Starting Line project include the following areas:

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LEGACY IN THE COMMUNITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities

Working on Wellbeing Performance:

Our KPI's for this financial year 2024-2025 are as follows: - 60 x customers supported by Starting Line in both regions: - As of the 13 November 24 the current outcome figures are:

Powys Delivery

(Since April 24 - March 25) Referrals: 51 Outstanding referrals: 5 Starts: 41 DNS: 5

(April 25 - June 25) Referrals: 18 Starts: 18 DNS: 0 Job Starts: 1 Into Volunteering: 2 Into Training: 2 (April 25 - June 25) Referrals: 8 Starts: 7 DNS: 1 Job Starts: 1 Into Volunteering: 1

ALN Schools Delivery (ALN Co-Ordinator)

We have created and deliver a 'basic work expectations' module in the following schools/colleges:

As part of our ongoing commitment to and work with Ysgol Pen yr Bryn, as a Charity we donated £500.00 towards the creation of the Key Stage 4 'retail' learning environment.

As of April 2025, we entered discussions with VisionFountain (http://www.visionfountain.com/) and formed a partnership to create an Immersive shopping experience and 360 VR interactive experience to be used by ALN students as a lesson tool and opportunity to 'experience' a virtual shop. The cost for this will be covered by the 24-25 fund underspend.

Achievements:

During this current financial year, we have attended over 120 meetings or events including Careers events, meetings with organisations and employers.

Brief Highlights include:

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LEGACY IN THE COMMUNITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

Co-hosted with the DWP and local JobCentre's careers events at the following locations: - Llanfyllin - Powys

A full list of those meetings/events attended etc. is available to view if needed.

FINANCIAL REVIEW

Financial position

The Legacy in the Community Account Balance as of 30th June 2025 is as follows:

Business Current Account Number 89431014 Account balance: £120,043.98

The financial performance of the charity over the year is as follows:

With funds consisting of:

There have been ongoing discussions with Scope regarding an 'underspend' which we have carried over since 2023. As of April 2025, we continued to hold discussions with Scope and the Welsh Government regarding this underspend. It has been agreed that where possible that this underspend must be spent by the end of this financial year. Nothing must be carried over into the financial 2025/2026.

Reserves policy

Legacy In The Community continues to have a reserves policy and to hold reserves. The organisation's reserves policy aims to mitigate against closure and invests in strategic development costs.

Reserves policy is shared and reviewed by the trustees each year ahead of year end to ensure sufficient level and appropriate use of reserves. The total reserves is currently kept at £134,251.

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LEGACY IN THE COMMUNITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

FUTURE PLANS

We have been made aware that although some of our funding applications have met the necessary criteria, the lack of awareness of the charity has led to rejection of our applications. Therefore, to maintain sustainability for the Charity we must focus on raising our profile within both the Third Sector and the public domain. This can be done by increasing our presence on social media, with regular topical scheduled posts. We also need to make our website more 'active' and relevant, including a blog etc.

We have and will continue to attend events where we can network and promote the charity and the work we undertake. In this current challenging economic climate, increasingly funders are requesting EOI and applications from partnerships rather than sole applicants. When the opportunities arise Senior staff will explore and hold discussions with potential partners in developing projects or advertised projects that can be jointly applied for.

As per the WoW contract we will continue to host and attend community events such as jobs fairs, Disability Confident events etc. which again helps to raise the profile of LitC. It is also important that we continue to strength our connections with the DWP, in the areas we deliver the WoW project, engaging in conversations in how we can develop our relationships and partnerships with them.

LitC have offered placements to students from The College Merthyr Tydfil, with a student attending one day a week for 26 x weeks, our aim through the coming months is to strength that partnership and explore further opportunities to co-operate together with the College on possible projects.

There have been some technical challenges faced by our partners Vision Fountain with the development of our 360 VR Retail experience, but we aim to have the pilot version ready to demonstrate in schools in the new academic year (Sept 25). This will also establish the basis for future funding applications once it is up and running.

Currently, we have 3 x Trustees, with one due for renewal in May 2026, therefore, to strengthen and complement the skills they share, it would be desirable to increase the numbers on the Board, the Managing Director will continue to advertise for suitable Trustees.

Challenges moving forward:

At the end of March 2025, we were informed that the WoW project had received a further extension of one year's funding extending the project until March 2026. We were also informed that this would be the final year of funding from the Welsh Government for this project. At present all staff remain on Fixed term contracts until March 2026, it has been emphasised that this will be the final year of funding.

Due to extended and amendments to the contracts there was a delay in receiving initial funding for the new financial year (2025/2026), which wasn't received until May 2025. Expenses such as salaries etc. were met by using the 'underspend' to be reconciled when the new funding is received,

Unfortunately, the funding amounts for both Powys and West Wales have been reduced by approximately one third. With regards to Powys this will have an impact on staffing roles and the delivery of the project in that area. Scheduled Team discussions have been scheduled to discuss the reduction in the budget and revised KPI's and the impact they will have on the service delivery.

The main challenge moving forward is the potential loss of experienced staff, who understandably, may look for alternative employment due to the potential of redundancy at the end of March 2026. Clearly, this will have a significant impact on our ability to deliver the project.

During this time of economic struggles and cutbacks, like many other third sector charities and organisations we face a challenging period of reductions in funding sources and an increase in those applying for these fewer funds. As a small charity we face competition from larger and national organisations who have the resources to invest in funding applications.

In partnership with Keep Wales Tidy and others partners including the Probation Service, we have successfully made it through to the second round of the National Lottery Green Careers funding application, which if successful will involve Legacy in the Community being a partner in a project for the next five years delivering career advice and skills to disabled individuals in Neath Port Talbot & Swansea for the next five years. This should provide employment for at least two members of staff for that period.

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LEGACY IN THE COMMUNITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

Keep Wales Tidy have received £23,000 to develop their project idea to support young people with disabilities and young people from ethnically minoritised communities living in Neath Port Talbot and Swansea. They will be working in partnership with NPT College Group, Adult Learning Wales and Legacy in the Community. We have invoiced Keep Wales Tidy for the sum of £4250.00 as part of this development fund. Unfortunately, we were unsuccessful in our application this project.

Gareth Marshall and Janine Cusworth (ReSource) a current partner on the WoW project based in North Wales are in the process of jointly applying to the National Lottery Community Fund, for funding to the sum of £2.6 million, to set up a venture called 'Aspire Hubs' in three locations in Wales.

Project: Aspire Hubs

With anticipated funding, the project aims to tackle the unique challenges identified by establishing three Aspire Hubs in the rural Welsh communities of Denbighshire, Powys, and Pembrokeshire. These hubs will:

Unfortunately, we were unsuccessful in our application for this Project as it was too focused on Wales and not UK wide.

Conclusion

As a team we continue to deliver as per the WoW Contractual KPI's requirements and have explored news ways that are relevant to the candidates we work with.

We have developed an excellent reputation with the ALN schools we work with and have been asked to continue our delivery model.

We have become involved with activities/forums outside of the WoW project and have and will continue to raise our presence in the Third Sector and communities we work in.

The budget has proven challenging, and we have been left with an 'underspend' which had to be spent by March 25, this 'underspend' has been discussed extensively with the Steering group, with ongoing discussions with the Welsh Government.

Finally, as the Managing Director, I would like to say thank you to the Trustees for their continued support over the last year and a particular thank you to my colleagues at Legacy in the Community, who continue to commit themselves 100% to the work and aims of the Charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, A CIO foundation and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 1196556

Principal address

Crownford House Swan Street Merthyr Tydfil CF47 8EU

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LEGACY IN THE COMMUNITY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

Trustees

A L Chung Mrs K Blake (resigned 1.3.25) D Yemm (appointed 1.4.25) C Wilmot

Independent Examiner

Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

Approved by order of the board of trustees on 9 April 2026 and signed on its behalf by:

.......................................................................... A L Chung - Trustee

Page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEGACY IN THE COMMUNITY

Independent examiner's report to the trustees of Legacy In The Community

I report to the charity trustees on my examination of the accounts of Legacy In The Community (the Trust) for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material 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 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 comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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 accounts to be reached.

Michael Jones ACCA

Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

Date: 9 April 2026

Page 7

LEGACY IN THE COMMUNITY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
6,051
EXPENDITURE ON
Charitable activities
Charitable Activites
1,508
NET INCOME
4,543
Transfers between funds
9
(14,141)
Net movement in funds
(9,598)
RECONCILIATION OF FUNDS
Total funds brought forward
16,135
TOTAL FUNDS CARRIED FORWARD
6,537		 Restricted
funds
£
336,096
292,080
44,016
14,141
58,157
69,558
127,715		 2025
Total
funds
£
342,147
293,588
48,559
-
48,559
85,693
134,252		 2024
Total
funds
£
301,347
278,635
22,712
-
22,712
62,981
85,693

The notes form part of these financial statements

Page 8

LEGACY IN THE COMMUNITY

BALANCE SHEET 30 JUNE 2025

Unrestricted
funds
Notes
£
FIXED ASSETS
Intangible assets
5
-
Tangible assets
6
-
-
CURRENT ASSETS
Debtors
7
-
Cash at bank
6,537
6,537
CREDITORS
Amounts falling due within one year
8
-
NET CURRENT ASSETS
6,537
TOTAL ASSETS LESS CURRENT LIABILITIES
6,537
NET ASSETS
6,537
FUNDS
9
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
5,218
7,216
12,434
37,942
113,506
151,448
(36,167)
115,281
127,715
127,715		 2025
Total
funds
£
5,218
7,216
12,434
37,942
120,043
157,985
(36,167)
121,818
134,252
134,252
6,537
127,715
134,252		 2024
Total
funds
£
2,154
7,319
9,473
2,335
147,402
149,737
(73,517)
76,220
85,693
85,693
16,135
69,558
85,693

The financial statements were approved by the Board of Trustees and authorised for issue on 9 April 2026 and were signed on its behalf by:

............................................. A L Chung - Trustee

The notes form part of these financial statements

Page 9

LEGACY IN THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Grant income is accounted for on an accruals basis and is shown in the financial statements when the Charity receives the unconditional right to the grants. Grants received for a specific purpose are treated as restricted funds.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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LEGACY IN THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES - continued

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Employee benefits

The charity provides a range of benefits to employees, including annual bonus arrangements, paid holiday arrangements and defined benefit and defined contribution pension plans.

Short term benefits

Short term benefits, including holiday pay and other similar non-monetary benefits, are recognised as an expense in the period in which the service is received.

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.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

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LEGACY IN THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES - continued

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

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 business 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.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value though profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

Going concern

The charity continues to adopt the going concern basis in preparing its financial statements. The charity has obtained future funding until 2026.

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LEGACY IN THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Trustees' expenses

During the year, trustees of the charity were reimbursed expenses at cost totalling £1,172 (2024: £1,620).

3. STAFF COSTS

The average monthly number of employees during the year was as follows:

4.

Average number of employees
No employees received emoluments in excess of £60,000.
During the year salaries of £39,169 (2024: £38,000) were paid to key management.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
14,142
EXPENDITURE ON
Charitable activities
Charitable Activites
-
NET INCOME
14,142
RECONCILIATION OF FUNDS
Total funds brought forward
1,993
TOTAL FUNDS CARRIED FORWARD
16,135		 2025
9
Restricted
funds
£
287,205
278,635
8,570
60,988
69,558		 2024
9
Total
funds
£
301,347
278,635
22,712
62,981
85,693

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continued...

LEGACY IN THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

5. INTANGIBLE FIXED ASSETS

5. INTANGIBLE FIXED ASSETS
Computer
software
£
COST
At 1 July 2024 6,381
Additions 5,583
At 30 June 2025 11,964
AMORTISATION
At 1 July 2024 4,227
Charge for year 2,519
At 30 June 2025 6,746
NET BOOK VALUE
At 30 June 2025 5,218
At 30 June 2024 2,154
6. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 July 2024 13,252
Additions 4,908
At 30 June 2025 18,160
DEPRECIATION
At 1 July 2024 5,933
Charge for year 5,011
At 30 June 2025 10,944
NET BOOK VALUE
At 30 June 2025 7,216
At 30 June 2024 7,319

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LEGACY IN THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Taxation and social security
Other creditors
9.
MOVEMENT IN FUNDS
At 1.7.24
£
Unrestricted funds
General fund
1,993
Access to Work
14,142
16,135
Restricted funds
Scope
69,558
TOTAL FUNDS
85,693
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Access to Work
Restricted funds
Scope
TOTAL FUNDS		 Net
movement
in funds
£
4,543
-
4,543
44,016
48,559
Incoming
resources
£
4,543
1,508
6,051
336,096
342,147		 2025
2024
£
£
34,399
1,064
3,543
1,271
37,942
2,335
2025
2024
£
£
1,768
-
34,399
73,517
36,167
73,517
Transfers
between
At
funds
30.6.25
£
£
-
6,536
(14,141)
1
(14,141)
6,537
14,141
127,715
-
134,252
Resources
Movement
expended
in funds
£
£
-
4,543
(1,508)
-
(1,508)
4,543
(292,080)
44,016
(293,588)
48,559		 2025
2024
£
£
34,399
1,064
3,543
1,271
37,942
2,335
2025
2024
£
£
1,768
-
34,399
73,517
36,167
73,517
Transfers
between
At
funds
30.6.25
£
£
-
6,536
(14,141)
1
(14,141)
6,537
14,141
127,715
-
134,252
Resources
Movement
expended
in funds
£
£
-
4,543
(1,508)
-
(1,508)
4,543
(292,080)
44,016
(293,588)
48,559		 2024
£
1,064
1,271
2,335
2024
£
-
73,517
73,517
4,543
44,016
48,559

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LEGACY IN THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.7.23 in funds 30.6.24
£ £ £
Unrestricted funds
General fund 1,993 - 1,993
Access to Work - 14,142 14,142
1,993 14,142 16,135
Restricted funds
Scope 60,988 8,570 69,558
TOTAL FUNDS 62,981 22,712 85,693
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Access to Work 14,142 - 14,142
Restricted funds
Scope 287,205 (278,635) 8,570
TOTAL FUNDS 301,347 (278,635) 22,712

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.7.23 in funds funds 30.6.25
£ £ £ £
Unrestricted funds
General fund 1,993 4,543 - 6,536
Access to Work - 14,142 (14,141) 1
1,993 18,685 (14,141) 6,537
Restricted funds
Scope 60,988 52,586 14,141 127,715
TOTAL FUNDS 62,981 71,271 - 134,252

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LEGACY IN THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Access to Work
Restricted funds
Scope
TOTAL FUNDS		 Incoming
resources
£
4,543
15,650
20,193
623,301
643,494		 Resources
Movement
expended
in funds
£
£
-
4,543
(1,508)
14,142
(1,508)
18,685
(570,715)
52,586
(572,223)
71,271		 Resources
Movement
expended
in funds
£
£
-
4,543
(1,508)
14,142
(1,508)
18,685
(570,715)
52,586
(572,223)
71,271
18,685
52,586
71,271

10. RELATED PARTY DISCLOSURES

During the year, consulting fees totalling £14,051 were paid to a trustee prior to them commencing their position as a trustee with the charity.

Page 17

LEGACY IN THE COMMUNITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

INCOME AND ENDOWMENTS
Donations and legacies
Grants
Sundry Income
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Charitable donations
Travel
Bank charges
Advertising & Marketing
Audit & Accountancy Fees
Consultancy
Business Entertainment
Postage, Freight & Courier
General Expenses
Insurance
Legal Expenses
IT Software & Consumables
Rates
Rent
Event Venue Hire
Staff Training
Subscriptions
Telephone & Internet
Staff Direct Costs
Amort of computer software
Depn of computer equipment
Total resources expended
Net income		 2025
£
337,604
4,543
342,147
342,147
151,328
21,236
5,552
700
470
110
12,122
6,203
18,944
156
1,181
5,469
512
613
7,311
1,250
20,027
3,548
8,827
1,725
1,845
16,929
2,519
5,011
293,588
293,588
48,559		 2024
£
301,347
-
301,347
301,347
137,661
27,467
3,545
-
-
-
14,505
4,638
21,530
299
872
1,318
510
486
9,698
800
17,170
3,399
7,401
2,471
954
17,367
2,127
4,417
278,635
278,635
22,712

This page does not form part of the statutory financial statements

Page 18