REPORTOFIHETRUSYEESAND UNAUOITED FINANCIALsfATEMEfl FOftIIIEYEAR ENDED al MARCH 2025 J W Hlnks LLP Chartered Accountants 19 H￿hffield Ro•d Ed¢baston Blm1￿8haM 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 acc￿dance 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 lo￿1 wrnmunlty, and addvalueto the I￿al area. W• w411 c4rrtirth ourwork In these ctt• areas. FIPIANCIALREVIEW FInanc￿l 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 Ibjblllt￿S. Thls Is Tobustflnand•l posltlon and Icok5 setto contlnue Into the 2o25126flThanclaly￿1. 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•uUl￿8rtand *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 Interv￿Wed by thE Ch•irper50n to assess sult8bllty, and If both partles are aS￿d fft an In￿tatIon 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 by25 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 behI￿b￿. 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 char￿1¥S SOAP IFRS 1021 'Accovntin8 and Reportlng by Charliles.. Ststerntnt of Recommended Practlce ?ppllrable to thirhles preparin8 their accounts In 4¢¢ordance w￿h 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 reco￿lsed In the 51atement of FInal￿al Attmtles once the charlty has entltlement to the funds, It 15 probable th•t thelncorr*wlll b• r•¢*lved and the amountcan ba MeaSu￿d relIab￿. EXPENDITURE Uabllltlts are recognls•d •5 eY4>er¥j￿Ure Is soon w there Is • lffjl or con5trurtlve obIl￿tIon 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 un￿StrI￿ed 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 SPe￿ad 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 FINANCIAL￿ATEMENTS.c￿ntI￿0d FORIHEYEAR ENDED 31 M￿CH 2￿25 W4COME FROMCHARITA8iEAcnviTIES rlod 30.8.23 Y•¥ Ended 313.25 31.3.24 Acttv charitab￿ actfvitles Charftsble aCtr￿tieS 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 £K4R￿￿OlEACrlVrnE5COsIS Olr•rt Costs ¢Jxts1see ntste 51 Totals (hrllablt 4ttl¥llbeJ 5￿ppOrt 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, InC￿ded 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 DOn￿lan$ •nd leydes 3,346 EXPENDITUREON SuppartC05ts 547 547 I￿1￿CoME 2,799 1799 TOTAL FUNDS CIRRIED FORWARD 1799 Page 8 ontirtued... NOTESTOThE FINANCIAL￿Al£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 I￿n 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 MOve￿nt 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 m51r0￿On En￿lsh 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 39￿13 {349481 4,￿5 .COm￿r￿￿￿10rffl￿MIfit In Net movement Infund5 At 31.3.24 Gener￿ fvnd 2,799 TOTALFUNDS 1799 comparnt￿e 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 0therexpend1￿re deemed necessaryto help kxal refi4ees. Page 10 ts)ntiThJed... NOTESTOThE HNAP4aALSTATEMEI￿5-¢Qnt1￿Ued 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. YoDthvkn5ollh￿1 Tdps. WM Mlyathjn Eft￿1￿ for HK En￿1¥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 DI￿ttOr 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$ SI￿h, 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