Company reglstraUon number ¢)6021283 IEngl•nd and Wales) Charlty registration number 1196648 (England and Walesl NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT LEGAL AND ADMINISTRATIVE INFORMATION Chairman Mr S Ftynn Dlr•ctors Mt S ￿Ynn Mr J Lowo Mr M Daly Mr J Head MrB S L Byme C Guttèridge Mrs M O Dosumu N Makombg (Appoint￿ 1 March 20261 (Appointed 26 June 20251 Trnste8S Mr S Ftynn MrJL rMDaly Mr J Head Mrs S L Byms Mr5 C Gutteridge hths M O D(>sumu Mrs N Makombe IApwnt8d 1 Marth 2￿26) {AP￿Inted 26 June 2025) Se¢retsry Mrs S L Byme Assolyate Thè Quary ￿&￿Y￿n Charity number 1196S48 Company numbèr 06021283 Registered office 124 WanEn Farm Road ngstandirBJ Birmingham B44 OQN Independent examiner Edwatils A¢ry)untants IWlorKIs} Llmited 34 Hlgh st￿et Aldridge W81s811 West Midlands WS9 8LZ NEW HEIGHTS - WARREN FARM COMMUNITY PROJECT CONTENTS Pag• Trusl6es' report Independent 8xAmlnels rerK)rt 10 stst¢rn￿rt 0f￿nan0818￿￿9S BalarKe sheet 12 Notes to the financial statam6nls 13-21 NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present t￿r rwrt and financial stslemenls the year &xled 31 DwAmber 2￿25. 1 would Ilke to thank all the staff, Irustses and vdunteers fortheir WC￿ duriThJ Ihis year. As a chadty we are pro￿ that we have supported by so rnany furwjers in th8 last ygar Ir￿jUdI￿9 Nabonal Lottery, Henry Smlth, Sutton coldr￿Id MunirApal Charitable TrusL BirnirvJh8m City CounrAI, Children in Negd, William Cadbury and many others. The accounts have been prepared In acccrfdance accounbry polraes set out in note 1 to thè accounts and cornply wtth the twsl's gDveming documen( the Companies Act atwj the Ststement of R¢cDmmended Pracllce. 'A￿O￿ntir¥ and Reporbi¥J by Charit'es issued in March 2005. Structurey governance and management Thè Company Is règlstersd as an inoorpixat8(l tharity (charity rK). 11966481. The trustees, who are also th8 dir8ctc*s forthè purposé of u)mp8ry law. and whts sèrv￿ during th8 y8ar and up lo the El81e of 8ign8lure of the f nancial siaterrEnts were- Mr S FI￿n Mr J Low8 Mr J McGoimgn Mr M Daly Mr J H8ad Mrs S L Byme C Gutteridgg Mrs S Cross M Lordan Mrs C Walker MI￿ M D Hawke3 Mrs M O Dosumu Mr5 N Makombe 6 November 20251 (ResTrgr￿ 18 January 20251 IResHJned 7 February 20251 (Res￿arned 1 DecetnbEf 2￿5) {ReSIg￿ 6 March 20261 {AppOInt￿ 1 March 21Y261 {ApFxxntsd 26 Jur￿ 2025) None of the trustees has any benefKial interest in the company. AJI of the tnjstees a￿ ￿￿MberS of the company and guarantee to contribLrte an amount not gx¢eedirKJ £10 in tho event of 8 wrKling up. The companys Clwrenl policy concerruro the payrnenl of trade creditors is lo follw the CBI'S Prompt Payers Code (copies are available from the CBI, Centre PrAnl. 103 New Oxford Strthi. London WC1A 10U}. The companls current policy crK¢ernirvJ the payrr*nt oftrade creditors is to: s8tUa the t8mis of paymènt th supplièrs whèn agmtro thè temis of È8d) transÈctlon'. èngurè th8t supplièrs are mad8 aware of the terms of payment by indusion ofthè rdèvant tamis In contract8,' pay in aCcordar￿ with the company's contraciual and other legal obllgations. The chartty continues to receive supportfrorn Christ the lQrKJ Cathjlic Chlwch, KirpJstanding. We also work in partnorship with other local charitiÉ$. NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 Our aims. objectlves, vlslon and actlvhlas Our th8rity's purposes are set in the objects conlained in the charivs intst deed. Charlty Alm To rneet the need8 of the most disadvantaged rnembers ofthe KirVJStandi￿ community and to help to brfng abcmjt social cohesion. Objectlves 1. To rdi8ve elderly peO￿e resident in the ￿l¥JStandIThJ commLmlty w￿) a￿ In need In any manner as the Irusiees may from time to time detem)Ine. 2. To act as a r8source for y¢Jung people living in Ihe Kiwanding communlty by provTrdiro advice and assistarKe and organising prr4rammes of phy&cal. 8du(slK>nBI arKI oth8r acl1￿￿eS as a means of." lal Advancin9 in lrfè and hdFxng young people by develcpiThJ their ski115. cawb'es and cap8bilrirÈs lo 8nablè tham ¢0 P8rticipatg in so¢lety as independenLmature and respclisible indivKluals. {bl AdvanclThJ ￿Ucation. <¢1 Relieving ur￿MpIOY￿nt. Idl Providlng recreaUonal and lagjre Ome acbwty in Int￿* of soclal weltarefor people Ilwng In the area of benefit who have need by reason ol t￿1r youth. age , infirmtty or ¢JisalMltty. poverty or sooal and ecornmlc ircumslances with a Mew lo improving the Cc￿drtIOnS of lrfe of suth persons. 3. To advance the gJucation of and preseNe and protecl the heaHh of parents, particularfy vulnerable parents. 4. such charita￿e purrM)ses as the truste85 may from time to time dot&rn)i￿. Our vlslon New Heights Charity IS'A wdcumiro oasis for the wlw)le Commu1￿ty. SLypcAlirKJ persor￿1 improvemenl. slrongeT family lrfe, communty cohesion and Ih)se in Ihe most need." Strategic Plan Our project manager Camerw Aff*er has led us very eff￿tiv8ty durirvJ yoar. Ho has been very successful Sn buildir¥J new links and r￿a￿.￿shIpS with new partners. It is Ic* example great to see our links wth local schoL4s bec￿l￿g stronger. W& ¢onllnu¢ to use and Monitor￿ effa¢tivwws of 8 3 year dev•k)Pm8DI plan. The Board o)nsiders tr development plan which runs from Jan 202X)ecetnber 2D28 at each meeting and reviews progress mad8 In th& achlevemant of a9￿d objÉdives. It has proved to b8 8 US8fiJl t¢￿1. This approach helps us to.'- Ensur8 ovr actiwb'es remained loctwed on our stated tharity obiècts Rewew policy & procedur6 arKI updaie docxjmants & treinlrKJ Ensur8 that safeguarding has a high prioriiy. We have ￿ferred to guidance contained in th& Charfty CoMmis9￿'S general guidance on public b￿efit when reviewing and planniro our actimlies. In particujar. Ihe trustees ccffistder how p1anr￿1 activities wll contribute to meeting the aims and objectives. NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT TRUSTEES. REPORT {CONTINUED){INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 Internal contrd risks are minimised by the imptem0n1at￿n of pr￿edu￿ for aLrth)risation of all transactions and proja(ts. Procedures are in place to erbSure complrdnce wilh heallh and safety of all staff. vduntèèrs, dients and vigtors lo the c￿tra. Th￿ pr(taduras arè p&rkMdlcAly revi8vtsd to ansur8 that they continue lo meet the needs of the Charity. How our actlvStl•s d8llv•r pu￿1¢ bèn Our main activities aNI those who w6 try to hdp arn dèscrfb8d All (Mjr chathable activiks f￿S on working wlh people in the King8tandiro Ward and suwoundirvJ area Ytho are liviro in challervJing Birrurnstsnctrs. To mg&t the ¢haTity's objectives we deliver a range of Services including: Domestlc Abuse counsel11r￿ serV￿e {kn'r£ DelNery ended November 20251 Advice & Advocacy Servke on Wdfare. Dls8bilNy. Houslng & Employment ISeNce Delivery ended November 20251 'C School Holiday YoLth Social Action. activity packs Toy giveaway al Christmas Free SGhool Holiday Children's community meals Crochet and Qulz Gioup Parent & Toddler slay and ￿aY sesslons MoNky & Frrday Employability Workshop Community Cffiwllabon To enhance community support ￿thIn the charltys objectives we facilit•t* delivery of a¢tlvttl8s by Partn￿ Including'.- EdLKalion Support Imaths. ErYJlish, So"erre & IT Classes) Alcohol support meeb'ngs {M & Al-anon) HÉ81thy Eating Group Narcotics AnonYM￿S Hornestart Bimingham MirKI B2Work Thrive Birmingham Adult Education North Bimiingham 4 Ukraine Community N6￿k Support Offlcer Aston Villa Founda￿'on NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT TRUSTEES. REPORT {CONTINUED){INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 Inspiring Fitrws Who used and benefited from our sorvl¢es7 One of our stralegigs Is lo eryJage wth other providers and help them reach t￿r tBrg6t beneficiaries. This hes led us illto strong partnerships with KingstandiNJ Thursday Club. Imagine {M6nt81 Hèatth Sélf H6lp Group), Alcohdi( Anonymous, Al-gnw, a¥ WEII as many others. We offer them gocKI meeti￿￿ facilft+e5, netsvorks, promotion oftheir s¢NGBs gnd inter-agency contacts. Through our own network of vdunlgefs, n￿￿18#ers. website. [K)tsc￿8rds, social media, referrals sy51ern and word of mQLrth, we are ablg lo give ￿Jr pathers access to the peopk they wish to serve>. We have also developed our paTtnership working approach, aThJ now represented on key stralegi¢ boards irTrcluding Biminghem North Local Cornmunlty Safety Partnership Br)ard, BI￿n1￿h8￿ Norlh DThbc Abuse Fonjm and's￿￿1 of Kingslandlng, group. We remaln commiiled to delNerFllg a ra[￿9 of serwKes 8fKI actryites whKh rneet local ne8d8. The Comrrwnity Cafo bulldlng pmides offlce facilities for the NEST woiect offering Dorne5tic Abuse Counselling Ser¥￿es and benefits advice. Other actimlies delivered by charity V(Aun￿r5. supported by a wnall stsff team. are deliveiEd frijwn both the Community Cafe and St John's Centre. All of Ihes9 irYb"atNes all(w us to moel fflighl nopd diwbon lo another se￿iCe and to provide stror¥Jer ccmmunity cxjhesion. There are th)usands ot people in Kingslanding Ward who have benefitted from the semces through New Heighls Charity. NEST Project The overall ovaluotiw of the completed 'NEST propd (XJYIn￿ that NEST Te￿1ve￿I523 referrals of DLxnesllc Abuse Victs"ms. Then high¢st pr(yortion of referyals received were self-referrals143.98%1 followed by monlal heatth NHS FoU￿atIOn Trust seMces118.36%1. This is e￿den￿ of Ihe effeclivaxs of proiect publidty and public awar8ness trainir#J ddfver￿ lotAlly throluhoul the prDiecA. 3¢>Nov-25 Refgrral Status No of referrals received In Counsellin To be assessed To be allocatedlwatti Counsellin Com leted Client did not engage/Declined Service 523 o/. o/. o/. 285 130 Unable to contact O Unsuitable for our servicel signwsted DIF Closed others (Out of Area, Worki Total 23 40 23 62 4/ 12/ EIG Full-Time 523 1000 NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 Counsèlllng Sèrvleè The tsble below confimis the proied has offered 5.131 wunselling gsseEsmEnts and sessions. There a benèficary attandancÉ lèvel ol over 84% which is higher than the majority of olher spedalist counselllng sèrvlces. It is also noted that only 2% of offered sessiorffj *erg'dtd not 8110rKf- vA)lth is wgnfftanlly l(fftrthan 8ny other health setyice apwyntmenl. cl￿nt attendanc08 Ma 2022 to 30th Novembor 2025 Sessions Offergd Attendtrd Cancelled DNA Coun5ellin Sessrons 4619 3907 664 Counsellin Assi nments 512 415 39 Total 5131 4322 722 87 Percents 14% Outreach The outreach wod( of the charity prowdes SLPPCKt to vulnerabpe adulis li￿n9 In our e￿nMUn￿. In partnership with the St Vincent De Paul Soc*ty and Chrisl the Kiro Parish appr0￿MatelY 80 peopfe are visited al home, most ofthese are h￿jSe￿)oUnd dw to disabilty or Illn?￿. Thi5 Se￿oe is provideil by volunteers. WO offer 8 signposdrYJ servlce to other oryJanisations that provide hdp and gjpport to IcrAI people. Challènge going f¢xward: One big continuing challervJe facarKJ al chaiibes is fuThJ raising. Th￿e are more th8ribes and the pod of grants they are bidding Into has dlm1nisP￿d. At samo time the need wxoss1he county has In¢￿￿58d. Th8 liv88 of disa(fvaTrtaged p￿pIe livirvJ withln our c4Jmmunity continue to be sKJrMficanily irnpacted by the ongoing Wodd Events, and how this is continulng to affect IndfvlduaL8 arKI famlllès. The consultations werp predorninantly fwused on parti¢iP8nts who 8ccBss all of our serwrxs. The oUtC￿n￿$ showed us that some of the key Cor￿errts are- fiTrarKaal issues, cost of utiliti"ps, thab"on. mental health, lonellness and w811-being. This survey highlighted thaL In our ccffimunty p8ople led unimportant, undervalued and are lackiryj in confidence. This survèy highlighted that there is a need for the wort thal we ur*Jertake and thatwe need to keep on developing this. For older and disabled people'Nomial Llfe. is conlinuiwvJ, aM(￿9st Oth￿thir￿JS io be impacled by the ong01r￿ WoAd Evènt$', including:_ Increased FC￿ Costs1 Heating wverty Closure of actiwlies previously run by olher churthlcharrtylcommunlty groups. Access lo key services We ne8d to look at continuiro to offer opportuniues to voFunieers and ensure that we are Offer1￿ a bn)ad Mnge of 8¢tiviti&s lo th& community. NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT TRUSTEES. REPORT {CONTINUEDI(INCLUDING DIRECTORS. REPORn FOR THE YEAR ENDED 31 DECEMBER 2025 Flnandal R•yl•w By prudent m8nagernenl and Successful biddiro for funds. the Charity is in a financial posioon. Cameron Archer (Project Managorl led the team arKI d￿lt￿lh the finarKial i&wos in partneTrhip ￿1th Miko Daly, on8 of tha tru8lee¥. Currently, there are no Investmsnts otherth8n buildirys with re¥etves suffiLyentto me&tthe current worklng capital requirements of the charity. Our main sourc8 of regular unrestricted irKyJrrE ￿￿tinUeS to be from service PToMders who use our premises and volunleer.led fiJndraising activittes. 11 is tr) ￿ noted Ihat unrethcted Incomè has slowly Infxeased as the adivi11g5 offered at the Cafe &te continues to expand. and the expectation 15 that tlwe wll be fvrther lrnprovement in 2D16. Funding for staff cornes from grant Ma￿ThJ bcmlies. The that in the main servic85 and actiwties are delivered by Voluntee￿ and we have a pald m8mbars of slxff makes thls nKJre sustalnabl8. Wg continue to 8eek new partners.arKt the seNces they pmwde. as a tough economic climate naturally causes more needs amongst the communlty wè sélve. èsp8ualty in KtryJStAr￿￿ng. an a￿8 of mafvx deprrvation. Pl8ns for tha future The Charity Board strategy is to keep staffirKJ costs at18vels that￿11 not ImkX)s6 financial and strudural to the tharity. This ts c(MnpleW￿nl￿ by a wsion that P￿8$ w(YkiTrJ in partnership as another key component In Ma￿ThJ our charity both effedive ar￿ sustainable. While working voluntears also has Its ehallÉngès, this ft)ms the third element in a vision that marries finarKial strategy 8 vislon for the community tr￿t invVLes Ih6 commirmty to play a key part In sofvlrg lis problems. W8 continue lo seek parlnerships and Opp￿[un￿85 for 4di￿￿e5 arKI Supp￿ thich wll add to (Mjr vision for our area and the community. Operatlng rns8rvo polley 1. Purpose The purpose of thi8 rw C*er3lirvJ Re58rv8 Pojy for New HebJhts- Warren Fami ComTnunity ProjgGt IS to build and maintain an adequate level of Lnreslricled net assets to gjpport the organisation's day lo day opar8tions In tha èvènt of unfors8én thc*Wxlls. The r&%erye may also be used for one-tim8, non-racurrfng exp￿SeS thatwill build loro4eFTh capauty, such as staff develOpw￿n( research and development, or investment in infra8truGttre. Operating reserves are not Inter￿ed lo rePl￿e a permanent loss of funds or eliminate an ongoing budget gap. organlsatlm Intends for the operatlrKJ reserve to be used and replenished wtthin a rga80nabl8 perFod of tirre. Ths OperatsrrfJ Reserye Pdicy will be implemented in conjundion wlh tho 0￿r finan081 pjicies oftlK8 Organisati￿ and is intsr￿d to support the goals arKI strategies contained in those related pdiaes aThJ in st¥ategic and operational plans. NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT TRUSTEES. REPORT ICONTINUED){INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 11, Definltlons and goal8 The operating Reserve Fund Is defined as ￿ designated fLmd set aside by the action of the Board of DirectorslTrusta8s. Tha minimum amount to ￿ d8signat8d as opèr8tirg raserve ￿￿11 b& estsblished as an amount suffioent to maintain ongoing operntions ar￿ pro1￿tS for a set period of time, measured in months. The Operating Reserve wv9s a dynamic r(A8 and wll b8 arKI adiJst8d In r&s￿s@ to intemal and external thanges. The target minimum Opwating Reserve FuTrJ is equal to 6 rnorths of averag8 rwrtr@ unr&strletGd operating CDSIS. In addition to calculating the actual operating reserve at Ihe finarKy81 ye3r-end, thè (y8r8tlng r8s8rvè fund tsrg8t mlnlmum wll bs (slculated aach yèar afterappmal of 8nnLd budg8t. These reserves will be reporteA lo the Board of DirectorslTrustees and IndUd￿ in the regU￿r finanLial reF¥Xts. 111. Accounting for R8sarv8s The Operating Re8eTve FurKI vall be recorded in the a￿ntI￿￿ systsm and fnanoal sl8ternents as a Board Oeslgnated Operating Reserve. The Operating Reserve FuThl wll be funded and available in cash or c2sh equivalents. Operating reserves wll be mairbtained in a separate bank accw IV. FundSng of Resèrves Tho operating Reserve Fund wlll b8 funded wth surplLL4 unrosbtted (wtlng funds. The Board of Directorsfrrustees may, fTom time lo time. direct that a Sp￿ scrfjrce of revenue be $8t a5id8 for operating reserves. E¥arryl85 may indude ¢￿￿lime gtfts (Y b￿￿￿ts. grants. or Sp￿al appeals. The chair and Treasurer wll identify Ihe need for access to reserve lurxts aTKI COT)finn that thè is consist￿1 with the purpose of th8 res8rv8s as ￿8￿ribed in this Op8rating Rèsarvè Pdky. Determlnalion of need requires analysis of the suffiaewy of the current level of wrve funds, the availability of any other SOUr￿S of funds beforg using reseryes, arKJ evalua￿￿ of the tirne fvwhi¢h the fvnds ￿11 be r￿Ul[￿l and explalned. V. Auth)rity to use operatsry reserves Authority for the use ol Operats.￿ reserves is ddryatsd to thg Chair 8nd TrBa￿￿tr in consultallon wth the other Trustees included on the Bank Mandate. The use of operating reserves wtll bè reported to the BoBrd of Directorsrrrusle8s at their next 8thedthed meetiThJ, a(t(mpanigd by a description ofthe anaOsis and determination of the use of the funds, and ￿anS for replenishment to restore the OpeTaling R8sÈrv6 Fund to th8 larggt rninimurn arnounL Th8 Chair must r8fAVè txior approv81 frcm Ihe Board of DireCtorslTn￿tses. NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT TRUSTEES, REPORT {CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 Vl. ReporbryJ and Monitoring The Chair and Treasurer aré rèsponsible for ensurirrfJ that the OperatirvJ Reservo Fund is mairtsined armj used only as described in this PolKy. Upon approv8101 th8 usa of cperab'ro r8swve funds, the Chair and Treasurer will malntaln records of the use of Ihe fvnds and plan for ￿pIenIShmenL Th￿ VAII providè r8gular mlnlmum amunl. Th8 Chalr and Treasur6rt(YJeth8rwth Trustees wll annualty disrJJss what additi(mal risk factors mlght b8 considgrgd for the ￿ganISati￿, Ihe impact of trAJdgatl￿￿ on Or￿[abl￿3 reserv8 kvels, and any requiremenls of exiemal funding organi88tion8. Vll. Relalionstrwp lo other poliryes The Chalr and Treasurer shall maintain the folkMr4J bOard•apprOv￿ polldes, whlth may contsin provisions that affect the creatB)n, suffidency, and rnanagemerrt of the OperatirpJ ReseNe Fund. Rlsk Managem￿1 ￿lated poli￿eS aTrJ tTrJls to minimise risk. indLkllng ConllrKJ8ncy or Dlsast8r Pr8par8dnÉss Plan Policl8s r818ted lo Op8ratiThJ and Capttal BudoeJThJ Fund development Pdides Vlll. Rewew of Policy This policy will be by the D1￿CtO￿￿￿$t￿ ev￿ 12 morth5 al minirnurn, or $c￿ner if warranted by inlemal or extemal evants or changes. Changes to the pdicy will be agreed by Board of DIr￿￿rS1 Tru51oe8. This policy, Upon every revisiM must be dlstributad by the Director5ffrustees to the respO￿lbIe Staff and any other Enle￿sted patts"gs. The Irea8UTer logetherwTth the Board of DirectorslTrustees are r8spMsible for the recNnmendation of financial p¢4iry￿. strtegw. 8nd bl￿get8 that support the mission, values and strategic plan ofth6 organisation. Its purpose is to ensu￿ that the fIna￿la1 heath and integrtty of tho (Kganisalion in pursuit coils mis&on to m8&t thÉ n88ds of thè rTk)St dv6advantaged rnembers of the Kingstandlng communtiy and to holp to brirvJ about social co￿10n. NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT TRUSTEES, REPORT {CONTINUED){INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2025 Statement of Trustees. ReSpon￿bIll￿&S The trjstses, who are also the directors of H&ghts- Waffen Fami Community Projact for tha pury)ose of Gompany law, are responslble for p￿paring tho Trustees. Report and the financial statements in accordancg with applicabl8 law and United Kingdom ACc￿nI1r¥j Standards (Untied lfjrYJdom G8n*dlly A¢cèpt6d Acc￿n11r Practicel. Cotllpany Law ￿g￿re3 the trustees to prepa￿ finan￿al slaternents foreach flnandal yeaT whlch give a true and fair view of the state of affaSrs of th¢ Ghanty arKJ of t1￿ irKX)ming re8OL¥CeS arKJ 8ppllc*w)n of reswrce5, including th& Incom8 8nd Èxpèr*iiure, of the charitable company ￿that year. In preparfrKJ these flnawlal staternents. trustees are rwuir￿l lo.. select Suitable pdic4es and then appty them cO￿stentIy,. observe the rnethc￿s and prirKip16s in th• ChartU6s SORP., make ILKJgèmants and eslimates that are reasonable and wudent stale whether appluble UK Account1￿J Standards have been foll￿￿. subject to any materfal departure5 disdosed and eX￿aIned In th8 finar￿lar statements: aThJ prapare thè fina￿al Btatsrnents crt the gdro c(mcem ba￿S unless tt Is 5nappropriate to presu￿￿ that th8 Chadty will c4)nlinue In operati￿. The trustees 8re ￿sponsIble for keeping adequate acc(￿n￿r0 reo)rds that disd0￿ with reasonable ac￿raCY at any time the financial position of Ihe (*atity arKI ensblg tr￿rn lo onsurg that the financial ststements comply wlth th6 Companiès Act 2006. They are aSso responsible for safeguarding Ihe a55ets of the charity and hgn¢e for taking reasonable steps lor prèvéntion ar￿ detection of frdwl and other irregularities. The truslees, rgport was 8PPToved by the Board of Trustees. wc Mrs C Gutteridge Trus18elChairperson Dated= 02 July 2026 NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT I rBport to the Iruslees on my ex8mlnaUon of the finarKial statemen15 of New Heights - WarT8n Fann CommuNty Prci8Ct Ilhe Irusll for year ended 31 De(*mber 2025. ResponsSbllitles and ba$ls of report As thg twstees of the Iwsl land also its direCi(￿S for the pu￿0$e$ of company lawl you arè responsible for the preparation of the financial *atÈmgnts in accordan￿ wrth re4tJirem8nts of the CK*mpanies Act 2tK)6 (the 2006 Having satisfied myself th81 ihe financk21 statements of tho lJust are Trjt reqUI￿d to be aL￿rted und8r Part 16 of thè 2006 Act and are eligible for independent examinalNJn. I report in reswa of my ex8minalion of the trust's financHI statements carried OLJI undèr section 145 of the Charibes Art 2011 It￿ 2011 Act}. In caryir¥J out my 8xamlnaUon I have follwd 811 thè applicable Dlrections givgn by the Charity Commission LAKl8r sÈdon 14515Xbl of the 20f1 Act. Independent examln•r's statem•nt SIN￿ the trust's gross income exceeded £250,000 your examiner must be a member of a boily In seGbon 145 ofthe 2011 Act. I cc4)firm thal18m ql￿11￿ed to undertake the examirwlion i￿U38 l am a member of ICEAW, which Is of the listed b￿119￿. I have completed my examination. I confimi that ￿ matters havg (xjme to my attention in o)nnection wlth ttr examination gi￿ng mè cause to believe that Sn any material resp￿t- accounlirKJ records We￿ not kept in rÈSK￿ of the trust as required by seGtion 386 ofthe 2006 Act (Y the find￿la1 5tstemefils do not accord wrlh r8cords', or the financial statements do nol compty V•ith Ihe a￿￿Jnt1r0 requir￿￿ntS of 5￿tion of the Cornpanies Act 2￿6 other than any r6quirgrvent that the finanaal Staten￿ arKI f8ir which is not a matter considered 8S P8rt of an independenl exaMinab"￿. or tho finanaal statements have not bÉ8n prepared in acCOrdar￿ with rne￿d5 atKI principle8 of th8 Statement of Recommendod Pr8Cti¢e for acts)unting and by tharilies aw)licable to charities preparing their financi￿ statements in accorda￿ wFth thè Finarrial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021- I have no concems and have coma across no other matters In c￿ne(l[0n wlh tho examination to which attention should ￿ drawn in this report in order to enable a proper urTrder5tsnding of the financial statements lo be reached. E(hYards Acwuntants (Mldlands} Umlted 34 High Street Aldridge Walsall West Midlands WS9 8LZ 02 July 2026 10- Z¥ gJ* (J NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT BALANCE SHEET AS A T 31 DECEMBER 2025 2025 2024 Flxed assets Tangible assets 244.565 272,263 Current assets Dgbtors Cash at bank ond in hand 10 e3 286,285 223.368 223,453 286.348 Credltors: amounts falllng withln one year 11 102.5 172,316 Net current a&5ets 120,863 114.032 Total assets less current liabllltl 365,428 386,295 The funds of the th8 trust Restrictsd income funds Unrestrfd8d funds 12 270.930 94,498 299.064 87,231 365.428 386,295 The company is enti1￿ to th8 8xernptic￿ from ￿ audrt ￿ul1￿)ent ctstslnod In $8¢iion 477 ofthe Ccxnpan￿5 Act 2006. for the year endod 31 Decernbw2025. diractse 8&86ts have Suffer￿ an impaimènt 1055. If any such inditAtion exists. ￿ recoverable amount of the asset is estimated in order to determine the extent of tre impairment loss Irf any). 1.8 Cash and cash •qulvalènts Cash and cash equlvalents indude ￿5h in hand, dgPOYts hdd al call with banks, other short4erm liq￿d investments wth (viginal maturities ol three morrths or less. and bank overdrafts. B2nk ovardrafts shown Y￿thin borrowi[￿8 in ujrrenl liabilities. 1.9 FlnanGlal Instrum¢nts The the trust ha5 elected to apply the prowsions of Section 11 'Basic financial InstruTnents' and Section 12 'OLher Financial Instruments Issues, of FRS 102 to all of its financial instNments. Financial Instrumenis ar& recrynised in the the trusvs b8lanLX sheet ￿en the the tr[￿ become8 party to the contraclu81 provisions of the instrument Flnanci£l assets and liabilths arg offset. wilh the net arn(￿nts PTesait&J in the financial staiements, when ther8 is a legally 8nforceable Fight to set off the recc•Jnised amounts and ttrEre is an intention lo setue on net basis or to realise the asset and settle the ￿aIN1[ty &muttan¢wsty. 14- NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng policies Icontlnuedl Baslc flnan¢ig1 ossets Basic fina￿Aal assets, whlth indude debtors and cash and b8nk balarw, are initially measured al transaction pdcè indudir£ transaction costs and are subsequently carried at amortls8d Cost uslng th6 effeGtive inlgrest rnethod unless the arra￿ement constttutes a finarrir9 transaction. whety thè transaction Is measured at the present valLJa of th8 future rw*ipls disc0jn￿j at a m8rket rdle of interest. Financial assets classified as receivable y￿thin one year are not aM￿bsed. Baslc flnanelalllablllties Basic financlal li4bilities. includiTrJ creditors bank loans are inibally recvJnlsed at transaction price unle55 the arrangamenl constilLrtes a financi￿ tsnsa¢tion, wlwe the debt Inslrument Is meAsured at Ihe prosent value of the future payments dIsCO￿lted at a market rate of IntemsL Finandal li8tmlit￿ da5&fi￿1 as payable thin one year are not amort159d. Debt instruments are subSequEr￿Y carri￿1 at amoTbsed cos( uslng tha 8ff8divè intèrest rate rnethod. Trade cr￿lItOrS ar8 obligation5 to pay for g¢yxls or ￿rYI{¥￿ lh* have been acquired in the ordlnary cours& of operations from suppliers. Amounts payable are Class[r￿ as current liabilths if payment Is du& withln on8 year or less. If ￿1, they are prawted as non-currenl liabilib"es. Trad& Cr6d1t(￿ ar6 ra(x)gnisèd initially al transaction pvice and subs8qu8ntly ￿￿aSured al amor￿Sed c051 using the eff￿l￿e inl8re8t methd. Dwocognltlon of flnèncial Ilabllliles Financial liabilities are derecogni5ed vthen the Ihe tNst's corrtr3clu81 tsbligMbon$ explre or are discharged or cancallad. 1.10 Employee ￿nefits The cost of any unused holiday enbtlement is recognised in thg period in which the employee's seThices are rec￿￿. Temiination ber*fits are rerJoJni5ed Immed[ate￿ as an exper￿ when the the trLBI is demonstrably mmitted lo terminate the employmant of an empw or to pro￿de temiination benefits. 1.11 Retirement ben•flts PaYrn￿8 to defined contrfbLrtion retirynenl benofft are charged as an expense as fall due. Crftjeal a¢¢ountln9 eslimates and ludgemonts In the application of the the tmsfs aC￿untir￿J pdiues, tha trnstees arè required lo make judgements. estimates and assurnptions ab￿1 1he carrwT¥J anK)unt of assots arKI liabilities that are not readily apparenE fmm 0th8r sources. The estimales a[￿ ass4yiated assumption5 are based on historical ex￿anC& 8nd olhèr factors thal are congdered to be relevanl. Adual ￿sLthS may diff8r from t￿8& 8stimstss. The èstimates and underlwng asSLmpti(Trn8 are rewewed on an LYKJoiro ba&s. Rewsions to 8ccounNng eslirnBt&s ar6 rnc(ynised in the period in whKh Ihe estimatè is rn¥i58d wh8rè th8 revision affects only that riod, or in the period ol the revision arKI fuiurg peri(*s where the revision affects both cwront and futur& periods. 15- NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Donatlons and l•ya¢ies Unrestricted Restrfcted fund$ fund$ Total 2025 Total 2024 Grant Income Other Ine4)me 4.051 23,134 318.672 322,723 351,010 23,134 22.599 27,185 318.672 345,857 373,fj09 For the year ended 31 Dècwnber 2024 29.688 343.921 373,eog Grants recolv BVSGUK EMPLOYMENT BVSCUK ESOL 4￿0 Big Lottery Henry Smith William Cadbury Bring Ic ￿ Bnjm BCC IncDme Maximlsation FurKI TrUst￿￿se Chantatle Foundation Children in Need Fund FCC Communit18s Trust Food Provision Top Up Fund Winter Food Aid CC UK INFUI BVSCUK MOVE ON The Slrtlon Coldfield Charttable Trwt Eveson Charitable Ttust KFCYF Community Fund Robert fvkAlpine Rthert ThkAlpine Foundation Tnjst W G Edwards Charftable Foundth"on BVSCUK WELL BEING MW Mayorsweekend R&DTumwCT Héart of England Children Grant Thrive Together Birmingham 88ron Davenport Warm Welcome Grdnl R & D Tumer Mèsls Wègtem Power Holiday ￿al5 Othèr incorne other grants recewed < £500 11,014 30.272 34,830 128,159 138,646 34.8tx) 33,800 3,900 372 29,soo 128,159 34,800 8,800 5,OCMJ 10,OQM) 8,8CQ 10,610 5,000 10.000 12.500 2,250 4,000 7,200 2.600 6,000 27.10D ,442 2,600 6,OC 21,1￿ 16, 6,442 3,051 7,485 1,600 2,500 10,000 12.800 2.000 1,000 37.20D 28,979 1,000 1,000 5,498 6,600 615 2.C)01 500 521 15.5211 1,091 1,219 10,LX)O 1,000 36,9 300 7,350 7.350 e.800 6,800 3,379 18,9001 4,051 318,672 322,723 351.010 Other incorne Cafè Taklngs LettiryJs St Johns 9,316 9,316 7,666 8.844 14,14e 16- NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 DOna￿onS and1•9acl•s Icontlnuodl Donations 4,038 938 4,038 936 787 23,134 23,134 22,59 Ralslng funds 2025 2024 ublKi Seeking donauons, grants and193a￿e8 8,295 8,295 The cost Of raI￿n9 funds represents tradlNJ c05t5 in relalton lo thg i¥fe 8fKI Ind￿?5 cafe PUTchas&s and vendlng soNices in relation to Ihe cafe trade. 17- NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 5 Charltable actlvlties Warren Fan Project Costs Cost¥ DgPTe¢latlon T()tsl 2025 Totsl 2024 Staff costs Depreclatlcfi- Leasehold p￿P￿rty Depreciation of fixtures and Fitbros Water, rates and Insur8nc£ cost5 Light and Heating costs Repairs and Maintenanco ¢08ts Telephone and Postage costs Sundry costs Volunteer and travel expenses Caf6 Rèpairs and maintenance Legal advice service Legal and Professi¢￿aL Costs 155.415 155,415 193,212 27,665 27,665 33 10,727 12,072 4,606 14,623 7,749 11,528 7,196 6,823 1.645 6,217 855 4,591 los,9￿ 99,551 38,142 27,914 27.685 33 10.727 7,749 7.196 105.985 38.142 176,080 155.415 27.698 359,193 405,096 176,080 155,415 27.698 359.193 405.096 AnalysSs by fund Unrestricted funds Reslrictad funds 14.354 161.726 33 27.665 14,387 344,806 155.415 176,080 155,415 27,698 35S,193 For the year ended 3108c•mb•r 2024 un￿$￿￿ed funds Reslrlcted funds 33,836 150,338 33,881 371,215 193,212 27,665 184,174 193.212 27.710 405,096 Truste None of the trustees (or any persons connecled wth them) received any remuneration or benefrts from the trust durirvJ the year. 18- NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Employ••s 202$ Number 2024 Number Prol0Ct Staff 11 EMplO￿ent costs 2025 2024 Vvages and sal8rf88 {incl ￿al sacurfty costs) 155.415 193.212 Thgre wor8 no employe8s whose annual remuneTalion was £60.(NXJ or morn. Taxallon The charfty Is axempt from corp￿ts"￿ tsx ￿ it¥ charitsbte athties. Tanglblvt fixed assets LéaBehDld land & bulldirw4s Flxiuyes, ffttings & Ipment Cost Al 1 January 2025 691,387 17,822 708.989 At 31 December 2025 891.367 17,622 708,989 Depreciation and Impalrn*nt Al 1 January 2025 Depreaation charged in the year 419,236 27,665 17,490 33 43e,726 27,698 At 31 DeC￿ber 2025 446,901 17,523 464,424 Carrylng amounl At 31 December 2025 244,466 99 244,565 At 31 Decernb8r 2024 272,131 132 272263 10 Dobtor8 2025 2024 Arnounts falllng due wtthln one year: Trada dèb 85 63 19- NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 11 Credltors: amounts falllng due withln one year 2025 2024 T￿de creditors Other creditors Ac¢ruals and deferred inc4Jme 2,510 95.850 4.230 3,086 165,100 4,130 102.590 172,316 12 Restrlcted funds r8strfct8d funds of the charity comprfse the unexpended balances of and grants held on trust sublaet to spècific conditions by (h)nors as to h(w they may be used. At 1 January 2025 Incoming resources Resource expended At31 December 2025 316.672 (344.8fK) 270.930 Previous year: At l January Incomlng 2024 resources Rosourees expended At31 December 2024 326,358 343,W21 1371.2151 299, 13 Unrestrlcted funds The unrestricted furmjs of the charity comprise the Unex[￿jed balarKes of donations and grants which are ol subject to specific ￿dItIonS by ¢Jonors and grantors as lo h[￿ they may be used. These indude designated funds vthich have been strl asid$ (xrt of Unrestrict￿ furyls by tho tr￿910￿5 for spe¢ific purp¢>ses. At 1 January 2025 Incomlng Resources r•sourc•s èXP8nded At31 Decemb•r 2025 General f￿￿8 87,231 29,185 121.9181 94,498 Prevlous year. At 1 January 2024 Incoming resource5 R•sourees expèndèd At31 Daeombar 2024 General funds 99.733 {42,190) 87.231 -20- NEW HEIGHTS- WARREN FARM COMMUNITY PROJECT NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 14 Analysls of n•t ass•ts betwo•n funds UnrestrScted funds Restrlcted funds Total Fund balances at 31 December 2025 are reprB8errted by." Tangible assets Current assetsllliabiliti&81 100 54224 244.465 66,839 244,565 120,863 54,324 311,104 365,428 15 Related party transactlons Ther& ￿rt no dlsdosablÈ rèlated party tran5aclion5 duriro Ihe year12¢724- nMel. R8munoratlon of key management personnel 2025 2024 Salary 2nd soc181 s8curtty cosis 39.495 38,433 16 Cash ggnorated fr(xn operatlons 2025 2024 Deficit forth¢ year 12Q,8671 139.7961 Adjustrents for. Depreciation and impainnent of tsr¥Jible ffiX￿1 assets 27,698 27,71D Movements in WDrkiry (zpttal.. Ilncreasel in debtors IDocr&aseMnmse In creditor5 1221 169,7261 163) 22.935 Cash (absorbed byygenerated from operatlons 62,9171 10,786 21