REPORTOFIHETRUSYEESAND UNAUOITED FINANCIALsfATEMEfl FOftIIIEYEAR ENDED al MARCH 2025 J W Hlnks LLP Chartered Accountants 19 Hhffield Ro•d Ed¢baston Blm18haM West Mldlands B15 38H
FOR THEYEAA ENW31 MAACH 2025 I to 2 sithmartolfknlnd Acll¥ttl 6 to 11
REPORTOFTHE TRUSTEES The tnjstees Present thelr report wlth the financlal statEments of the tharity for the year ended 31 March 2025. The trustees have adopted the prov1s1o of Accountln¥ and Reportlr by Charltles.. Ststernent of Recommended Pracuee appllcable to charltles preparlw thelr accounts In accdance with the Flnandal Reporting Stsndard appllcabl¢ In th• UK and Republlc of Ireland IFRS 1021 (effective Ilanuary 20191. 0BJEcll AND ACTMTIES Oblottlv•sand alm5 Brama Trtth supportsthe 07mm[ty, Indudln8 refugees, asylum seekers and dlsD#er suTrfvorswlth tsllored resource5 and 5UPPOrt. Orarna Trust supports their cllents In soclalisatlon and Irbtegratlon. Thts Indudes. but Is not Ilmlted to sodal hubs, provbl¢)n of sporL winter suppjrt, tdps, tackllnR poverty. En8llsh lan8uage Improvernent, and combatln81501atlon. Publ1¢ b•n•fft 8rama Trust helps refugees to Interdte and mak• value addln8 nI11butIons to the local Isollhulll communlty, wlth 51bPPOrt from key stsk•holders. A(HIEVEMEKfAND PERFORMANCE tharft•bl• •dTAII•s The trustees of Brama Tfust are proud to have lPed refugees ènd awum geeker5 to Improve thelr Enllsh lawuaqe skllls, Intwate htothe lo1 wrnmunlty, and addvalueto the Ial area. W• w411 c4rrtirth ourwork In these ctt• areas. FIPIANCIALREVIEW FInancl pogllk>n The TNst ended the fin•nclal yèar wlth a net 5urplu5 of £4.7l a c•sh balance of £12.4K wlth £7.2k Df curr•nt IbjbllltS. Thls Is Tobustflnand•l posltlon and Icok5 setto contlnue Into the 2o25126flThanclaly1. Thètrus$ conslder that £5(1 of unrestrlcted reserves at any l¥eTh tbme Is 4 heathy the5cale of operadons. FUTURE PLANS 8r•ma Yrust wl# look to itrenothen operotlons In En8llsh l•rWj teachln& s¢xl•l lnte8r1tio and look forward opportunltles to Ip relugee$ Secure employmenL sTrucruRQ GOVÉANAIKEANOMANAGEMENr GvIernl docum•nl The tharlty 15 controlled by It5 governlng d¢xumeni • deed of trust and const11¢$ an incorporated ch?rlty. R•uUl8rtand ppdntrMntof n•w In4>tees The trurt It lor candldates wlthln the local communlty who a Fyofesslonal sklllset that wlll enhance the wellbelng and quality of lrfe for reftjgees •nd agylum seekers in the 5ollhull area. Once 5dent5fied ihey are Infom•lfy IntervWed by thE Ch•irper50n to assess sult8bllty, and If both partles are aSd fft an IntatIon Ss extended to thè ¢¥ndidate tojoin the board of tnth REFERENCE AND ADMINJsfRATIVE DETAILS Re8ot•r•d thlrlty numbv 1204520 Prlndpal ¥ddrts% 119An8llan Way Coventry CV3 IPE Page I
BRIMA TRU5r FOR TKYWi ENDED31 MARCII Z02S O Me8lln5kaya N Zèltsev G Neurnann N Rothln K O'H¥ra Ind•p•ndent Enmlnv J W Hln*s LLP thJrteredAccountants 19 Hl8hfleld Road Edqbaston glrmln8h•m West Mldlan BIS 38H Approved by<xderof th• bo•rd trftrurtees on 23 Septernber 2025 •TrJ 518Md on its beh4lfby'. G Nwmwn.TTUSt•• P4e2
INDEPENDÉNTEXAMINERS REPORTTO THETRUSTEES OF BRAMA TRUSt Independertemminefs reportto thttrusttesof Drama Trusl I reportto the charitytrustees OTh my exarnination of the accounts of BTrma Trust ltheTrustl forthEyearended 31 March 2025. Rryonslbllltlts andbas15 of report As the tha1 trustees of the Trust are re5pon51blv for the preparatn of the accounts In 8ccordarKe with the requlrements of the Charltles Act20111'the }. I report In respert of my txamlnatlon of the Trust'5 accounts carrted out under Sertlon 145 of the Act and In carryln8 out my ethMinl0ft I h•ve fG41owed Bll applkatAe Dlrectbn$8lven bytho Ch•rlty commS1on undersertlon 14515llbl of the £t. I have wmpleted my examlnation. I confim) that no rn•ttrfal matters have ¢¢¥n• to my attentlon In connecuon with the ey4mlnatlon 81vlw me cause to belSeve that ID anymaterlal respetr. •ttoUntlr recoTd5were not kept In respect of theTru5t as requlred bySe¢don 130of the Act; or the 4ccounts do not accord wlth those rtwrds,. or th• accounts do not comply wlth the appllc3blE regulrements concemln8 the ftsrm •nd content of accounts s•1 out In the Charft1•5 IAc¢ounts and Reports) Relulaon5 21x8 other than any re¢wlrement that the accourtts Klve o truè falr eW ¥thlch15 nota matter consldered a5 part of an lThdependent examinètlon. I have no concems and have m acr no other matter5 In connertlon wlth the examlnatlon to whkh atttntlon Should h drawn In report In ordertoenable a proper und&rstandlr4 of the accounts to be reached. J(C Jim•s Crt• FCK FCC4 J W Hlnls Lip Chirt•rd A¢tountn 19 Hlihfleld Road Ed$baston rrniThBham West Mldlands B15 38H 23 Sep¢ernber 215 Pw3
BRAMA TRU STATEMEMTOFFIP4ANCIALACTMnES FOR THEYEAR ENDED JI MARCH 2015 Perie4J 30.8.23 Year End•d 313.25 Totsl fvnd5 313.24 Total fvnd5 Unrestricted fund Restrlrted fund$ INCOMEAND £NDOWMEPITSFROM Don•tlon$ and legacies 3346 Ch4rbble•ctl¥llles CharrtaI¢ artItIeS 37285 37315 39,613 EXPENfMTUAE ON Charh•bh ¥ll¥lU•i Chirknble aLtlvlli•s Support ¢0st$ 4J78 191J 547 Oth 27M57 To¢•1 3LOS9 547 NEfiNCOMEIIEXPE1401WRfl Il5611 1799 RECONCIUATION OF FiIND5 Totsl funds bmughtfoN*rd 1799 TOTALFUNOS cRIED FOAWARO 6326 2,799 The nDte$fomi partofthesefinancltl statements Page 4
iANCESHET 31 MARCH 11>25 2025 Total 2024 Totsl funds Unyestricted nd Re5tdcted funds Debto Cash at b8nk I309 9.447 1918 12365 1918 756 14,674 2,799 Amountsfalllne due vAlhln oneyeor 1&6801 {sAaoi p,uoi 6326 2.799 f0TALASSEfS LE55fJJRRENTUABILmES 2.799 7064 2,799 FUNDS Unrestrlrtèd fvnds Aestrlcted funds 1799 TOTAL PJNDS 2,799 The fln3nclal'statsments were appro¥•d bythe Board of Trustees ind authorfsed foT155ue on 23 Septembèr 2025 •NI were sl8rnd on behIb. G Neumann-Tru5tee The Thotesform part ultheseflnancial staterner Page S
ORAMA TAL PIOTfsfoTHEHNAP4CIALSTATEMErirs FOR THEYEAR ENDED 31 MARCH 2025 ACCOIIWnNG KILiaES 8A51SOF PAEPARINGThE FIIIAIKIALsfATEMEiirs The flnandal ststement5 of the charity, which is a publlc beneflt entlty under FPS 102, have been prepared in accord•nce wtth the char1¥S SOAP IFRS 1021 'Accovntin8 and Reportlng by Charliles.. Ststerntnt of Recommended Practlce ?ppllrable to thirhles preparin8 their accounts In 4¢¢ordance wh the Flnanclal Reportlng Standard appllcable Sn the UK and Republk of Ireland IFR5 1021 leff¢ctfve l January 20191.. Flnanclal Repoffjrq standa ID2 'The Flnandal Reportln8 Standard appllc)bie in the UK and Republlc of Iretsnd. and the CharStlts Aci 2011. The financiol statements havè been Prepared under the hlxorkal C05t comientlon. INCOME All Income Is recolsed In the 51atement of FInalal Attmtles once the charlty has entltlement to the funds, It 15 probable th•t thelncorrwlll b• r•¢lved and the amountcan ba MeaSud relIab. EXPENDITURE Uabllltlts are recognls•d •5 eY4>er¥jUre Is soon w there Is • lffjl or con5trurtlve obIltIon comfftlttlni the ChIr to th•t xpenditurt. It Is probable thot a transfer of OnOmIC benefits wbll be requlred In settlement and the amowt of the obli8atlon can be measured rellabty. Expendlture Is accounted for on an accNals bas15 ènd has bmn ¢14$51flEd under headin85 that a68re8ate •ll cost r*lated to the category. Where costs unnot be directly attrIbut to partlcular headln8S they hove bt•n allo¢NiedtO Ktmtles on • Ws conslsterfwlth ttrke use of resources. TAXATION Th• ¢ty1$ exemptfrom tax on chorbtable artlvltles. FUND ACCOUNTING unStrIed funds can be u54d In accNdance wilh the ch•rltable oble¢tl¥es at the d15cretlon of the tnjrtett. Restrtctsd fvnds can only be used for partlcul•r restrkted purpjses whhln the oblects of the C{W. Aestrfcdom ir15¢ whn SPead by the donororwhen fvnds are ra15edfor partlcular restrfcted purpose5. Furtherexpljnatlon olthe natur• and puwpose of •¥ch fvnd Is Included Inthe note5to th flnanclal statements, DONATKINS ANO LEGAaES P•rlod 30.8.23 Y•arEnd•d JiJ.25 31.3.24 3346 P4e6 continued...
NOTESTOTHE FINANCIALATEMENTS.cntI0d FORIHEYEAR ENDED 31 MCH 225 W4COME FROMCHARITA8iEAcnviTIES rlod 30.8.23 Y•¥ Ended 313.25 31.3.24 Acttv charitab actfvitles Charftsble aCtrtieS Grants Charttable acd¥ltlos 37.135 37,615 Grants rocelbtd, Included In the above, are as lollows.. Perlod 30.8.23 to 31.3.24 YwrEnd•d 31.3.25 Wdverhimpton CC Heartof EnKland ESC Lottery Fund Unltod by 2022 CHA IMR-Youth Projo H•art Df EnOand-To8eth•r In SolShull Heart of En8land- WlnterSupW Fund 9,990 a7,135 £K4ROlEACrlVrnE5COsIS Olr•rt Costs ¢Jxts1see ntste 51 Totals (hrllablt 4ttl¥llbeJ 5ppOrt costs 4Jn 4578 ij 45n 1913 7.491 Page 7 contlnued...
NoTEST0 FWINaALsfATEME14TS. wndThJ•d FOR THEYEAR ENDED31MARCH 2ty&5 Othér Costs Tots15 Sw>portcosts L231 2.SlJ Supportcosts, InCded Intheabm. are as ft41ows: Perfod 30.8.23 YurEnd•d 31.325 Support cos 31.3.24 T¢)tal KIMtle5 In5urnnce Posta8e ind ststlon•ry A¢¢ounr4rKy¥nd118alf••i 547 605 547 TrUSIEEY IIEMUNEIIATION ANO BENEFITS There were no tnJslee5' remuner•tbn or other beneffts for the year ended 31 M•rth 2025 nor for the Ferf¢)d •nded 31 M•Kh 2024. IRLlSfEES' EXPENSES There w•re no truii•es' •xpensti p*ld forth•y••rended 31 March 2025 norlorthe perbd ended 31 Mirch 2024. COMPARATIVES FORIHE STAIEMENT OF ANAP4¢JALAcllvrnES UnrestrbLted fvnd Re5trfct•d funds Tot41 DOnlan$ •nd leydes 3,346 EXPENDITUREON SuppartC05ts 547 547 I1CoME 2,799 1799 TOTAL FUNDS CIRRIED FORWARD 1799 Page 8 ontirtued...
NOTESTOThE FINANCIALAl£mElITS. cofftknued KJR THE YEAR ENDED 31 MARCM 2025 DEOTORS: AMOUNTS FALUNG DUEWJTHIN ONE YEAR 2024 cr1EDIT. ANIOUNYS FALUNG OUEWIThIN ONE YEAR Z025 2024 8ankloans and overdraftslsee notè 101 Other credlto 7310 An •natys5s of th• maturlty of loansls In below.. 2024 Amounts falllng wthlTh one yearon d•mand'. 8inko¥erdrafts sjao MOVEMENT IN FUNDS Net mo¥em•nt Inlund> At 31.3,25 At IA.24 UM•thlctsd funth General fvnd 1799 ESC Lottery Fund Unlted by 2022 CHA IMA Together In Sollhull WM Ml8ratlon En8llsh for HK Wlntersupport Fund 234 2.150 13WJ51 P,6951 6.226 TOTAL BINDS 1799 Page g c£tInUed...
NOIESTOTHE HNANCIAisfATEMElll5.eontlnued FOR YEAR ENDEP ai MARCH 2025 MOVEMElff IM FVND5.cprtlnu•d N•t mov•mont Infvr Indyded inth? 3bov• are u follow5: Incomin8 rtsources Resources expended MOvent In funds General fund 24 P,8691 Rertrfkxed funth Wolverh•mpton CC Heart of Eyland ESC Lottery Fund Unlted ty 2022 CHAIMR Topther In Sollhull WM m51r0On Enlsh for HK Wlntersupport Fund 19.9901 L5(Kl 18.7971 149111 5.145 2,ISO 13,6951 166) 13M51 W4 37,285 131J)591 zzfj YOTALFUNDS 3913 {349481 4,5 .COmr10rfflMIfit In Net movement Infund5 At 31.3.24 Gener fvnd 2,799 TOTALFUNDS 1799 comparnte net movemert In fvnds, Induded In the knve ufollow5: Incomlryq resources expended Infvnds Generallund 3346 15471 L799 TOTAL FUNDS 15471 1799 Gtnernl Fund Soclal hubs, trlp4 and any 0therexpend1re deemed necessaryto help kxal refi4ees. Page 10 ts)ntiThJed...
NOTESTOThE HNAP4aALSTATEMEI5-¢Qnt1Ued FOR THEYEAR ENDED 31 MARCH 2025 IL MOVEMENT IN FUNDS-cortlnued *1 ND ESC Lottery Fund Sports coathln Unlt•d by201Z CMA IMR Youth support Irrte8ratton. YoDthvkn5ollh1 Tdps. WM Mlyathjn Eft1 for HK En1¥h ian8uaqe ttichln8. wkniw Support Fund ttle 50clal Isolatlon and povertv. One of the tru5tee5 of Br•rn¥ Trust is a&0 the Flnance & HR DIttOr of Famlty Care Trust. Durfnl the year 8r4m• Tru# pald £13,95012024.. £NIII to Fam1 CareTrustlore¥pen54s. No outstandln8 balance remalned atthe year end, C(IMPARATIVE RESULTS The comparatfve figures relate to the prior perbd. whlch w?s thè charws ffrst y•ar of operat5on. A$ SIh, the current yearfs resuks ieflect a full year of artlvlty and more establlshed operatlons, and rnay not be dlrectty cornparable those of the prevlou5 Ferlod. PaRe 11