Charlty reglstratlon number 1205184 {England and Wales) CHARLIE'S COMMUNITY SUPPORT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
CHARLIE'S COMMUNITY SUPPORT LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs J Brown Mrs R Sawyers Mr8 K Weir Ms V N HolbrDok Mr P Mount Ms J Sutherland Charlty number (England and Walès) 1205184 Prlncipal address Unit 2 Madl6az8 Road Gloucester Gloucestershire England GL15SJ Independant examlner BK Plus Limlled 6 Manor Park Business Centre Mackenae Way Ch&llénh8m Gloucestèrshlr8 Engkand GL51 gTX
CHARLIE'S COMMUNITY SUPPORT CONTENTS Page Twstees. report Independent examln6rfs réport Statement of financial activities S181emenl of financial posltion Notes to lh6 financlal stat8rnents 9-16
CHARLIE'S COMMUNITY SUPPORT TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 Th8 trustee5 present their annual report and flngnci818lalements for Ihe year ended 31 August 2025. The financial st8t6m8nts have b88n prepared in accordance wlth the ac¢ounling policies set out Sn nole 1 to the financial st8t8ménts and cornply wilh the charity's govemlng docum8fbt, Ihe Charllies Act 201f, FRS 102 'Th6 Flnan¢ial Reportlng Standard applicable in the UK and Republic of Irelarid and the Charities SORP 'Accounting and Reporting by Charilles.. Slalement of Recommendèd Practice applicable to charities preparing thelr accounts In accordance with the Flnanclal Reporting Standard applicable in the UK and Republlc of Ireland IFRS 1021.. Oblectlves and activltle Charitabl8 ObJèctSvès The oblecls ol the CIO ara.. (o promot8 the relief of people who have, or who hav8 had, cancer, and their famllles aThJ carers In GIoLtcesler, by (he provision of a range of person.cenlred hollstlc therapies and oounselling within our Centre. and to develop horne visits lor peopl& with cancer trj reduce Isolallon and prcimote friendship. Publlc bpnefit Th8 trustees are aware and have complied wlth th& r&qulrgm8nts of section 17 of the Charilies Acl 2011 to h8v8 du8 regard to the public benefit guidance published by the Charity Comrnission for England and Wa18s. The Iruslees are not awarè of any public detriment caused by the charity's objects or a¢tivilia$. not ar8 they aware of anyone receiving privaie b8nÈfit from the charity's activities. Volunteers The charity has a team of 73 volunteers 8eross the CoLTrnly of Glouceslershire, that assist in Ihe operations of the Charity. The role ol the volunl?6rs nSIStS of providing holistic therapies. exerclse classes, sperAfic groups such as Breast and Menopause, 1..1 listening support, Ih8rapeutic art sesslons, centre support of welcomlng Members. booking appolnlrn8n18, arKI support al events to raise funds and awarèness. Achievements and performance The tDlal donations received were £151,420 an increas& of £42,681 on last year, wllh the remaining Income belng g8neraled from cale income £3,e77 and grants of£19,284. The 8XP8nditure lolalled £230,943. March 2025 saw us C818brat8 11 years of prowdlng support to anyone 8ffeci8d by Cancer. We reflected remembering whèrè wa started th a small monthw support group 1h 4 volunleors, lo moving into pem)anenl premises in 2016 wlth 10 volun188ra and organically growing ovèr tha wmalnlng years lo now the busy centre supporting around 10Q)+ people a week, with the support ol now 73 volunteers. Childrgn and Young People Over the past 12 months we have been ablè to suppc)rt an increasing number for children and young people from 5 to 25 years old affeEled by cancer. The support has ranged from accessing our F2miFy and Youth Sessions to 121 within the community, schools, colleges and universities. Through discussing the tr6alrH8nl that their loved one is receiving, advocating their needs and support, building the gaps In communication, pmvtding practic21 coping skills, signpostinu and Ilgt8ning and ensuring that they can continue to thrive during an extremely difficult time for them. Thls support has conlribuled to young people remeinlng in educalion, reducing ri8k taking behaviours, improwng comrnunily relationships and maintaining relationships, Support Is being conducted cu¥rently withln 36 dlfleronl educalioTial eslablishments within Gloueestershire, we have young people attending the Famlly and Youth Sessions that acce55 adueational placements outside of the county that wish to access support al Charlles. In additlon. we havo provided support and guidance to olhèr prof8ssioftals lor b8st practice regarding young people and 8n hollstic lamity approach lo accessing support lor the patient and Ihos8 aroLsnd them.
CHARLIE'S COMMUNITY SUPPORT TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Activities Undgrtaken to Achleve Oblectlves.. During the reporting period, Charlie's provided 2 wide range of free holistlc Iheraple$ and support services aimed at Improvlng the quality of life for people affected by cancér. Th8S8 Included.. One-to4)ne Hollstlc Thèraplès Su¢h gs massage, r6llexology, relki. Indlan head massag8, shiatsu, oncology rnassage, lymphatic drainage massage and scar tissue therapy, all ol these ara tailo¥ed to support physical and emotional needs during and after ranaor treatment. Emotlonal Support A¢$S to individual 1..1 listenlng support. therapeUtt group sesslons, and pegr support on a 1..1 basis and group environments to hèlp Indlvklu81s copè wlth anx18ty, fear, grlef. 2nd i801alion. W•llbelng Workshops Including yoga, medilatlon, mlndfulness, breathing lechnlques, and sound baths, all destgned to empower particlpanls with tools to manage their health and wellbeing. Family and Carers Support Recognlsing the wider Impact of ¢an¢er. tho ch8rSly alsl) supporled loved ones and carers through with therapSes and emotional wellbging $88sion8. Young P80ple Support ThroLsgh our youth groups we can support children affeded by cancer from age 5-25. The whole famSly can access our page-by-page family sessions which facllitale Ihe whole famlly comlng together. For Ihos¢ children with a greater need 1..1 support is provKlèd in schools working Blosely with the pastoral support lo ensure children are supported. Communlty Outr•ach and InclLtsfvity Initlatlves Efforts were rlladg lo rgach underserved and diverse communities, ensuring that services remained accessible and inclusive. Our satellite groups enable us to reach anytsne aff6Cted by cancer in th@ir community, with 2 groups in Chellenham, 1 In Cirencgster gnd Clnderford, and an addllional support now i Newenl ensuring that travelling 55 not o barrier to Te¢eiving support. Further expansion over the coming year is planned into Tewkesbury, Stroud Bourton On The Water. All services ara off8rad fraè of ch8rg8, SUPlXlrted by fundralslng, grants, and donation5. The charity remains commltt8d to gnsuring accesslbility and remDvlng financlal barriers lo receivlng holistio therapies and support. Impact and Outcomes The charity has made a meaniriglul and measurable dlfference in the lives of people affected by c8nc8r 8nd families. During the reportSng pertod. the lollowlng outcomes were achleved: Kèy Outeomès.. Over 6,800 free holistic theTapy sessions delivered. 740 Indiv5duals accessed one.to.one emotional support. 97°A of servlce users reported feelinu calmer, more supported, and b6l¢or $bl8 to cope after reCeIng Ih8rapies and SUPPDrt. 89% of partlcipants in our group WOTkshops (yoga, mindfulness, tai chi and artl 8aid they felt more empoweied to manage their health and recovery. 612 carers and family melmbers received tailored support, helping reduce burnout and èmtslional distress. Our Impact in the Wider Communlty We have reduced isolation for those affected by canc&r, especially thos8 Ilving akJn8 or underyJ)ing lon term tre8lment. We have holped to bridge the gaps be88 clinical care and emotional, hofisEic, ancl practical needs. W8 have enabled a greater health equlty by offering services free of tharge. regardless ol peOp'S Incom or background.
CHARLIE'S COMMUNITY SUPPORT TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Our sernrices focus on ovèrall w8llb8ing. radueing th& physlcal and emotional impact of cancer and its treatments and promote relaxatlDn for the mind and tK)dy. The publlG benefil of our work includes-. Enhancing People's Quallty of Llfe.. By providing Iree therapies such as massage, refl8xology, Indian head massage, Lymphatic Massage Dranage, Scar fFssue Th8r8py, Onoology Massage. Facia15, and groups sessions of Yoga, Tai Ch5, Breathwork and mlndftflness, we help manage stress, pain. anxiety, and fatigue all assou8tèd wllh &4ncer, with th8 so18 purpos8 on improving their daily quality of lire and w8llbeino. Provldlng Emotlonal and Support.. Through peer support wth our volunl66rs that have themselves experience cancer and our 1..1 listening support, we help members Dverctsmè the mèntal health Issu8 that cancer imposes. helplng members lo become &Molionally $(lIent, reducing 1501allon and depression among those affected. Promoting Acce$slblllty and Equallly.. All services are offered free of charge. ensuring that finanaBI hardshlp does not prevent anyone from accesslng our support at any stage of Ihelr louiney wilh cancer. Thls promotes social equity and indusion. R•llevlng Pressure on Healthcam Servleè5: By helplng Individua18 manage symptom8 and mental health challenges outside of Iradltion21 clln1cAI s8ttings, s8Nlces contribute to reduced burden on Ihe NHS arKI other healthcare providers. We prid? ourselves on worf(ing very dosety with Glouceslershire NHS Trust, Cancer Nurse SpeeAalists, Consultants, Macmillan Support Workers, l¢xal Hospices. other charitablè organisations by att8ndiNJ meetings with all parties lo share our learning and servi¢es about supporting anyon8 8ff0¢1ed by GJn¢8r. The trustees confirm Ihat thoy havo compll8d wlth thelr duty to have regard to the Charity Commlsslon's guldancè on public benefll in carrytng out the ¢harlty's alms. Fundr818lng Approach All fundr8i5ing activities were carried out athic8lly. In Iln8 wllh Charily Commlsslon guldancè and fvndralslrvJ regulations. With our own events admlnistralor we provlde evonts to the wlder audience of the cn¥Jnly lo help lundraise towardg our eharitabl& aclivi1185. This year 8nd Ihè upcoming year we hav8 had an increase of support from many l)cal buslnesses across I County 811 carrylng out Ihelr ovm fundraising aclwities. We Malntaln Delallad Récords of Fundralslng Aetlvitlex Descriptions ol caMp8lgns (what was don8, wh8n, and wherel. Obj&dives and outcomes (how much was raised and how it was spenll. MelhDds used (e.g.. online app8als. events, th1rd-party fundrBisers}. Keep copies of promotional malerials used. Financial revlew 2024125 w3s evan more signilicant Ihan the previous year on thè rlsÈ of thè dèmand on our xÈNl¢ès. Thls has been demonstrated by the Increase of fundraislng gèner8tlng an Increase of £42,681 on last year, with an overall deficit of £36,g98 on last yoar. Wllh a fund bal8noe of this financ4al year al £73,450. Thls comlng ye8r the charlty alms lo secure furthei fundlng to be able io continue lo provlde our cwclal servSc88. We are confident that with the continued support ol Ihe grant ulvlng b(Klie5 and the 51ron9 fundraising ba8e that we have achieved, that the charilywill Échieve thLq goal. Rosorv•s pollcy A5 lald out in our r6seNè$ policywe hold 3 months of deslgnated funds The Charity has set aside these reserv8S to provlde finallal stability and th8 means for the development of our principal aclivily. We irbt6nd lo maintain our resèrves at a18vel which is at least equivalenl to 3 months of minlmum operallonal Costs. If requSrèd. we In16nd to US8 the reserves in the followng manner lo.. AIA drop In fundraising income during an economic downturn. Bl Unexpected repairs lo a facility. Cl Expanding servlces In response to a community crisis.
Ti.Ickiiig ID.. 1022¢J60-f 2..'55239 CHARLIE'S COMMUNITY SUPPORT TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Prlnelpal fundlng SOLTrrces Th6 Charittys principal source of funds has b&gn from donations made by indlviduBls, bequests, and through $venl8. Our fundraisin9 Strategy for Ihe nexl linancial year aims lo ensure that Incomè comès from varied income slrearns, including indivlduals. bequosts. events and grants. We give appTe¢iation and thanks to our grant funders that enable us lo continu8 and expand our work., Barnwood Tiusl Albert Hunt Trust Slr Cllff Rlth8rd Southwest ComMvnSly M8ttors Final Grant Renishaw Lanes Health Barnwood Bullders Sport England Build Back Beller- GCC Soulhwesl Community Ma118r8 Gloucester Rotary Gloucèstershlre Masonic Groups acmss the County PayPal Glvlng Fund Clive Richards Foundation Thank you so much to the ygnerosity of the people of Gloucestershire whos fundrdislng 8fforts mak& a massive difference lo our work. Investment pollcy and oblgotFves The charity does not have any fundg In èquSilas or other assets. The charity has s8en a p8rlod of growth and has put Ihis back into the charity of provlding morè robust servlces by employing more staff lo rneel our oblectlvès, In line with the increase of members and in accordancg with th& Increasing demand it continues lo see. Pl#ns for futurè pèrlods The charity plans tts increase gTant applications and expand communlly fundralslng efforts to m88t rislng demand for $8rvlcès and maintain free access to holistlc therapies. Inv8stm8nt wlll also be made in digilal infrastrUCtur8 10 8UPPtsrt rèmotè 8 bl8nded s8Nce delivery. To continue wtth our culrenl s8rvlce5 and build on Ihg serv1$ where demand Is high. Our Youth wort(er and her team of volunteers ar8 curr8ntty sÈ6klng further funding to enabte us to employ addllional youth workers lo meet wlth demand. Opening of 3 to 4 hAorÈ salèllltè groups 8cross the isolBted parts of the Counly of Gloucesleishlr& wlll ensure that people are not isolat8d and can access support on IheSr doorsteps. with expansion being explored In Stroud 8tKI areas within The Colswolds. R6cruS18 further 30 volunteers lo meet the neeLfs of members ruIrIng access to therapies and svpport wllhln our current conlres, demand has rlsen slnce Jan 25 and according to thè Glos NHS Trust the numbers of people diagn08ed and livlng th vlll Increase further. Further plans and funding is required to enab18 US to t8r98t the isol8ted ethnic minority patients across tho County Ih8l are not accessing support, by taking Charlie'8 on the road and providing supporl in their communities.
rnckiw ID. 10?Iti6Q.l?.-2fJ?39 CHARLIE'S COMMUNITY SUPPORT TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 ststement of Trustses. Re5pon51bilitSes The Iruslees are responsible for preparing Ihe Trustees. Report and the fin8nclal slatèmenls In accordancè wlth applicable law and Unlted Kingdom Accounting Standards (United Klngdom Generalty AttcèptÉd Accounting Practi1. The law appcable to charthes In England and Wales requires the Iruslees lo prepare flnancial statements for each linanclal y8ar whlch give a Irye and fair vi8w of the slate of affairs of the charity and ol the Incomlng resources and applicatlon of r8SDufc8s of the charity for that year. In preparing these financial statements. the trustees ar6 rèquired to.. select suilable accounting policies and then apply thèm eonsi818nlly', observe th8 methods and prinp95 in th8 Charities SORP., rr8ke judgernents and estimates that are reasonable and prudent,, stale wh8ther applicable accounting standards have been followed. subj&¢t lo any malerittl departures disclosed and explained in the financial statements", and prepare th6 financlal slatementts on the yolng concern bas58 unless il is inapprowiate to presume that the charity will continu8 In op8ratlon. Thg trustees are responslble for keeping adequate accounting records thÈt disdose wllh r68s0nÈble accuracy at any lime the financial position of the charity and enabfe them tc> énsurè that th8 Ilnanclal statements comply wlth thè Companies Act 2008. They are also responsible for safeguarding tha ass8ts of the charity and hence for taking reasonable steps for the prevention and d81ectton ol fraud and other Srregular(Iles. The trus¢8es' r6pL)rt Was approved by the Board of Trustees. Mrs J Brown Trustee Ms J Sutherland Truste8 0510512026 Date..
CHARLIE'S COMMUNITY SUPPORT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHARLIE'S COMMUNITY SUPPORT I report to the Iruslee5 my examination of Ihe linancial statements of Charlie's Community Support Ith8 charityl for the year ended 31 August 2025. Rèspohslbllltles and basls of report As the trustees of the oh3rity you are [es81b1e for the Preparati of Ihe finanaal statements in accordance wlh the requirements of the Charitie8 Acl 2011. I report in respect of my examination of the charlty's financial statements carried oul uE)der sectkjn 145 (Jf the Charitles Aet 2011. In carrylng out my ex8minatirA) I have followed th8 Directions given by the Charity Cornmission under 58Ctlon 14515llbl of the cha15@$Att 2011. Independènt èxamInèS statèm8nt Your attention is drawn to the fact that the charity has prepared the finanolal stat8m8nts In accordancè with th8 relevanl verslon ol the Statement of Recommended Practice applicaLle to charllies preparing thelr financial statements In acctsrdance wllh the Finandal Reporting Standard applicable in the UK and Republio of Ireland IFRS 1021 In pr6fÈrencè to thè AceountSng and Reportlng by Ch8rllles= Statement ol Recommended Practice issued on 1 Aprll 2005 whlch is referred to in the exlant regulatlons but has now been withdrawn. l understand that Ihls has been done In order for the financial slalements lo provld8 a trué and falr wew In accordance wEth UK Generally Acc8pted Accountsng Practice. I have Gompleted my e¥arnination. I confirtn that tllatter5 have come to my allention in connectrn with the examination giving me cause lo bg1ieve th81 in ony malertpl respect.. acctsunlng records were not k8pt In respect of th6 chaiity 8s required by section 130 of the Charilles Act 2011. the financtal statements do not accord wlh Ihose reEords- or the financial statements do nol comply wlh the appllcable requirements conceming Ihg form and content ol financial statements sel out in the Charilles {Accounts and Reports) Regulations 2008 other than 8ny requirement that the flnandal 51alements glve a true and fair view. which is not a malier considered as part 01 an Independent examlnallon. I have no concerns and have come across no other matters In conn8chon with tha examination to which altenlion should be drawn Isre in order to enable a proper understanding of the finand8181818monts lo b& reached. Clnzla Hensley FC Association of Chartèred CertiliedAocountants BK Plus Limi18d 6 Manor Park Buslness Centre Cheltenha Gloucestershire GL519TX England Date: ......
CHARLIE'S COMMUNITY SUPPORT STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST2025 VnTèStrlcted UnTOStrlctod fvr¥d& funds 2025 2024 Not&$ Ineome Jnd endowments from,. Donations and legacies Charitable activities Other trading acllvilies Other incom 151,420 28,284 3,677 108,739 58,303 151 Total Income 183,381 167.193 Exp8ndilure on: Charitable adivilie8 220,379 133.651 Total expendlturB 220,379 133.651 Net incomellexpenditurel 136,9981 33,542 Transf8rs b8lw88n funds 76.906 Net movement in funds 136,9981 110.448 Reconeiliatlan of funds: Fund balances at 1 September 2024 110,448 Fund balaneèy at 3q Auguxt 2025 73,450 110.448
CHARLIE'S COMMUNITY SUPPORT STATEMENT OF FINANCIAL POSITION AS AT31 AUGUST 2025 2025 2024 Notès Fixed as88ts Intangib assets Tangible assets 11 12 553 11,004 1,333 1,234 11,557 2,567 Curmnt assets Debtors Cash al bank and in harEd 13 19.086 95,687 75,536 75.536 114,773 CrlIors. amounts falllng duè wlthln one year 14 113.6431 16,8921 Nat current assei8 61,893 107,881 Total assets le88 current liabilities 73,450 110.448 The funds of the charlty Unreslricted funds 15 73.450 110.4148 73,450 110.448 0510512026 Th8 finanelal statements wÈrÈ apwov8d by thè trust&es on ................ Mrs J Brown Trusts8 Ms J Sutherland Trustee
CHARLIE'S COMMUNITY SUPPORT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng policies Charlty Informatlon Charlie's Communily Support is a CIO, reglsÈ8r8d England and Wales. The ccvnpanvs registered number and reglstered office address can be found on th8 Company infoTm8tion page. 1.1 Accounting conventlon Thg financial slaletnents have been prepared in accoréance with th8 chadlvs governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicabl8 in th8 UK and Republic of Ireland. and Ihe Charities SORP "A¢rA)unting and Reporting by Charities- Slalem8nl of Recornmended PTactlce applicable to charities preparing Ihelr a¢counts in 8ccord8nce with the Financial Reporting Standard appliGable in the UK and Republic of Ireland IFRS 1021 Thg ch8rily is a Public Benefit Enlily as defined by FRS 102. The financial statements have departed Irom Ihg Charlues (Aecounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has Involved following the Slalement of Rècommended Pr8etlce lor charilEs applying FRS 102 rather than thè version of Ihe Slalemenl of R&¢ommended Pra¢lice whlch is referred to in the Regulalions bul whlch has slnce bèèn withdrawn. The financial slalemen18 are prepared In sierlng, which is the functional currency of th8 charity. Monetary amount5 in these financial statements are round8d to th8 nèarèst £. The finanaal stalem8nls hav8 an prapar8d under the historical cost convenlion. The princlpal accounting policAes adopted are set Oltt below. 1.2 Golng concèm At Ilie liniB of approving the financlal stat&m8nts. the trL)sl&es have a reasonable expectation that th8 charlty has adequate resources to continue In opérational èxislènets for the foreseeable future. Thus the Iwste8S continuè to adopt the going concern basis of *c£ounling in prèparlng the financial statements. 1.3 Charltable funds Unrestricted funds are available for u88 at the d15cretlon of lh& trustees in furtherance of Ihelr tharflab oblecllves. 1.4 Incomè Income is recognised when the charlty Is lagally 8nlitl&d lo It after any perfomiance Condit$ hav8 b88n mèt. th8 amounls can be measured reliabty, and il Is probabl8 that Income will be received. Cash donations are recognlsed on re¢6ipI. Olh&r donations ara recognlsed c¢nce the charity has be8n notlNèd of tha donation, unless performance conditions require d8ferrdl of ihe amount. Income lax recoverable rèlation to donations received under GiftAid or deeds of covenant Is fEcognl8ed Bt the time of the donation. Legaelès ar8 reeognised on recelpl or oiherwlse if ihe charity has been notified of an impending dislrnbulion, the amount Is known, and receipt Is expected. If the amounl is not known, the legatty Is trealed as a contingent asset.
CHARLIE'S COMMUNITY SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 AUGUST2025 A¢countlng pollcies Icontlnu•d) 1.5 Expenditure Expenditure TS recognised On there is a legal OT cor)slrtEctive obligallon to Iransf8r économlc bènéflt to 8 third party, it is probable that a transfer of economic benefils will be required In selllement, 2nd the amount of the obltgatH)n ean be measured lIablY. Expenditure is classified by activity. The costs of eatth activity are made up ol the total ol direct costs and shared costs. including support costs involved in und8rt8klng each aclikity. Direct cos15 attributable lo a 51ngle activity are allocated dir8clly lo that acllvily. Sharod costs which Gonlribule lo more than one activity and support costs which arg not altribulable to a sing18 activity are apportioned between those activlties on a basis conslslent with the use ol re50urce5. Central staff costs ar6 albcaled on the basis of lime spent, and depreciation charges are allocated on the portlon of the asset's use. Expenditure on raising funds includes all expenditure Inrred by th8 ChaTity to rai88 funds for its charit8bl purposes and includes costs of all lundraising activities events and non-charilable Irading. Expendlture on charitable activitles Is incurred on dlrectly undertaklng the activities which further the Chaiitls obj8CtiVos, as well any 8580clgted SUPPDrt costs. All expenditure Is inclusive of irrecov8rable VAT. 1.6 Intanglble flxed assets other than goodwlll Intangib18 ass8ts acquir8d s8parat81y from a buslnÈss arè reeA)gnlg6d at cost and ar6 subsequ6ntly measured at CJJSE less accumulated amortisalion and accumulaled Impalrrnenl10s8e8. Intangible assets acqulred on business combinatlons are r8cognised separat91y from goodwill at the acqui55llon dale where il Is probable that Ihe expected lulure econornic benefits that are atlribulable to the a55et will flow io the entity and the lair value of the assèt can be measured reliabEy', the intangible asset arises from contr8Ctual or oth8r s81 rights., and lh8 intangibla 8sset is separ8ble from the entity. Amort153tlon Ss recognised 50 as to wrlte Dff the cost or valLJation ol assets less their residual values Dver their tES8ful liv85 on th8 followlng bas88." Software over its esimtated us8ful life of 5 yèars 1.7 Tangiblo fixed a$sets Tangib18 fixèd assèts are initially measurèd at cost and subsequently measured at cost or valuation, nel of deprea8tion And any impairment losses. D&prÉclalion is rècognisèd so as to writ8 off the cost or valuation of assets less Iheii residual values over their useful Ilves on the following b8s6s'. Flxlures and littlYEgs CoTllPUters 20Vo on cost 20°/o on CDSI Tha gain or loss arising on the dlswsal of an 8sset Is detemined as Ihe difference been the sale prcteeds and Ihg carrying value of tha asset, and is recognised in the statetnent of financial activltiBS. 1.8 Cash and c?¥h oquivalents Cash and cash equivalents include cash in hand, deposits held al call with banks, other short4em) Ilquid investments with original maturities of Ihree months or less. and bank overdrafts. Bank overdrafts are shown wllhln borrowings In current liabilities. 10-
CHARLIE'S COMMUNITY SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 AUGUST2025 Accountlng policles Icontlnuedl 1.9 Llabllitles and provlslons Liabilities are recognised when there is an obligation al th8 Balance She8t date as 8 result of a past evenl. it is probable thal a transfer ol economic beneffit will be required in settlement, and the amount of the settlement can be estimated reliably. Llabllltles ar8 rocognlsèd at th6 amount that thè Charity anticipales it will pay to Selt the debt or the amount 11 has recelved advanced payments for Iho goods or seTvioes il must provide. Provisions are measured al the best estimat8 of the amounts required lo settle the obllgallon. Whew the effect of the time value of money is material, Ihe provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects th8 risks 5peafic lo the liabilily. The unwinding of the discount is recognised in the Slatsment of Flnanclal Actlvilles as a financa cost. 1.10 Employee beneflts The Charity Is a member of a mulll-8mployer plan. Where il is not possible for the Charity lo oblaln sufficlent Informallon to enable11 lo accounl for the plan as a defined benefit plan, it accounts for the p18n as a dèfln8d conlrlbutlon plan. 1.11 Debtors Trade and other debtors are recogni5ed al the Settlement amounl after any Iradè discount offered. PTepayinenls are valued al the amount prepaid ngt of any trade dis¢ounts due. Critical accounting estimJts5 and judgements In the appliralion of the charity's accountlng polle18S, the tfUSt6es are r6qulr8d to make judgements, estlmates and assumptions about the carrying amount of assets and Ilablliliès that are not readily apparent from other sources. The estimates and associated assumptions ar8 based on hislorbcal oxpeiience and other factors that are considered lo be relevant. Aclual results may differ from tho86 eslimalos. The e5tlmates and underlng assumpllons ara revlewed on an ongoing basis. Revisions lo accountlng esllmales are reoognised in the perlod In whl¢h the éslimale is revlsed where the revision affects only that period, or in the period of th8 rewsion and future p8rlods where the r8v151tsn affects both current and future periods. Incoma from donatlons and lèyacl8S UnrBstrlcted Unrè$trl¢téd fttnds funds 2025 2024 Donations 151,420 108.739
CHARLIE'S COMMUNITY SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Income from charltable actlvltles Unrestrlcted Unro$trlcted funds lund8 2025 2024 Grants Rent received 19.284 9.000 48.863 9,440 28,284 58.303 Grants analysls Total 2025 Totsl 2024 ESC Lott8ry Fund South West Communlly Maliers County of Gloucesler Barnwood Trust Main Grants Clr8ncester Town Council Gloucestershire Hospital other 14,784 2,500 2,000 500 25.230 21.564 964 605 19,284 48,863 Income fmm other tradlng actlvltbe8 Unrestrfcted funds Unrestrlctéd fund¥ 2024 2025 Cafe IncL*ne 3.677 Other In¢ome Unrestrlctéd fursd8 2025 Unr•8trlct funds 2024 Olher income 151 12-
TFa¢l<in4 IL) 10221160-1 ?-4J239 CHARLIE'S COMMUNITY SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025 Expendlturg on charilable activlties Total 2025 Total 2024 DSrèct costs Staff costs Depreciation Rent and rates Insurance Llght Ènd hèat Office expenses Post and stationery Advertising Therapy èxpansès Repai15 and renewals Household and cleaning Satellite expenses Sundry expenses R8fr88hmants Legal fe8s Volunte8r expenses Administration Exercis8 progr8Mma Therapy expenses Bad debt Cafe expen$8S Funraising costs Don8tlons 74,481 2,969 32,009 1,058 7,630 5,547 71,794 7.444 6.125 481 6,699 5.284 362 1,580 41 1,339 382 7,056 257 1,813 1,798 18,694 1,241 18,528 287 9,627 2.812 1.917 2.400 1,298 16,289 6.009 4.120 19,086 7,597 1,211 1,380 217,556 131.149 Share of support and yovèrnance Costs (see note 81 Governance 2,823 2,502 220.379 133.651 Analysls by fund Unreslrfcled funds 220,379 133.651 Support costs allocalèd to actlvStles 2025 2024 Governance costs 2.823 2,502 Analysed betweon., Ac¢ounlancy 2.823 2,502 13-
CHARLIE'S COMMUNITY SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Employ••s The av8rag6 monthly number of employees during the yeai was- 2025 Number 2024 Numbèr Employment costs 2025 2024 Wages and ssl2rfes Social security costs Other pension costs 73.001 70,400 41 1,353 1.480 74.481 71,794 There were no employ88s whos8 8nnu81 ramuneratson was more than £60,000. 10 Taxatlon ThB charfly Is exempt fftjm taxatlon on its activities because all115 Incom8 IS 8ppli6d for charitable purposes. 11 Intanglble fixed assels Cost At 1 September 2024 and 31 August 2025 3,)0 Amortisat5on and Impalrmènt Al 1 SepternbEr 2024 Amortisation charged for the year 2,567 780 Al 31 August 2025 3.347 Carrylng amount Al 31 August 2025 553 At 31 Avgusl 2024 1,333 14-
CHARLIE'S COMMUNITY SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 12 Tangible Ilxed assets Flxtur88 and flttlngs Computar8 rotal Cost Al 1 September 2024 Additions 41,650 11.959 8,713 50,363 11.959 Al 31 August 2025 53.609 8,713 62.322 Depreclatlon and Impalrment Al 1 Septemb8r 2024 Oepreclation cha¥ged In the year 4f.218 1.827 7,911 362 49.129 2.189 Al 31 August 2C125 43,045 8,273 51,318 Carrylng amount At 31 Au9USt 2f125 10.564 44Q 11.004 Al 31 August 2Q24 432 802 1.234 13 Debtors 2025 2024 Amounts falllng due wlthln on8 year: Other debtors 19,086 14 Credltors: amounts falllng due wlthln one year 2025 2024 Olher taxation alld social secuTiIy Accruals and delerred incorne 11,948 1,695 5,279 1,613 13.643 6,892 15-
'l-iackinq ID. 1022b6U.12152'.59 CHARLIE'S COMMUNITY SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 IS Unrestricted fund8 The unrestricted funds of the charity comprise ihe unexpended balar¢ces of donations and granls whlch are not subject tts specific conditions by donors and grantors as lo how they may be used. These include deslgnaled funds whlch have been sel aslde out of unrestrlcted funds by the trustees for SpenC purposes. At1 September 2D24 Incomlng resources Resource8 expended Transfer$ At 31 August 2025 Designated Fund Gènèral funds 36.000 {38,0001 36,000 37,450 110,448 183,381 1220.3791 110,448 183,381 1220,379} 73,450 Prevlous yèar. At1 Sèptember 2023 Incomlng rasoureès Resources 8xpendad Transfers At 31 August 2024 G8nwal fLJnds 167.193 1133,651) 76,906 110,448 Deslgnated Fund - ReseNes to prode financial stablllty and thè m6&ns for thè development of the charivs prlncipal actlvlty. 18 R•lat•d party transactlons During th8 period, £23,OLK) w85 paid rent to a compony in which one of the trustees Is a direck*. Remuneration of £48.211 was paid io two of the twstees during the year for work carrS8d out In thelr emplDyment roles. None of Ihe trustees received any remuneration for their serviTrs as acting as a trustee. During (hè pÈtlod, two of thè trustèès W8r8 rèimbursed for èxpè$8S totalling £g.q0412024'. £2,170). 16-