CHARITY REGISTRATION NUMBER: 1208211 Aalna Community Hub Financial Sialenients For the Period Ended 31 March 2015
Aaina Community Hub inanrial Slalements Period Ended 31 Mar¢h 2025 Page Trustees, report Independent Examinews reFKJri the truslees Statemtnt ol linancidl actii'ities lincludin8 Incon and eXnditre ac(ountl Statement L)f finan¢ial kx75ition Nlc>tes to the financial slalements
Aaina Community Hub Trustee8' Annual RepoTt Period Ended 31 Mar¢h 2025 I"IIL trusieL'S present theÉr report aiiil the financial statenienLs ol the iharih. IUT thv l'ear elided 31 Nlèrch th? ?5. Reference and admlnlstratlve details Registered charity name ,laina Coniniunity. Hub Charity resislration iiumber 1?08211 Principal office and registered .laiiia Coini)iunih. I lub Bcltli R(iad office 1i1513BS Thè trustees Rutli Hurs¢l8S Chair Si'li'ia t)L'ii1i.(I1.1i Treasurer lasi¥indi'r K£iur Thcin£li Nlunita¥. B£'hvun) P&imi' &inLlhu iieesa BL'gun) laurL'L'lI LeM'is Lo-opted Ur5Lilii Walker- Co-opl('Ll Pam!. Saiidhu- Co-t>PlL.d Actounlanls Younis Bh¢ltti & Qii. ChclTleri'LI ilccc)uiitaiits & Statut()r)' Auditors IP.1 Hrocid trLt Bii'nlinghaill B15 IALI Bank 114FIL Baiik Pl¢
Aaina Community Hub Trustee5' Annual Report Iconthtredj Peritsd Ended 31 March 2025 Structure Governance and Managément .4aina is a nol-for-profit incorporated charitt. ii'ith a Foundation Nlodel goi'emÈng con5titubonal document. The onl!. i'obng memters are the Charity. Trusiees. Nleniber5hip is Okn to V4'omen lii'ing and working irt the area ol trnefit i%'ho supp)rt the inlere5ts of the orsanisabun. Aaina Govemance During this current finarKial i'L?ar 24-1)IS the charitv [e-re8tered as ali rncorprated orgaiiisation 4'ith the louThdation model for its constitution. The charih. numiEr for the CIO slrtce the registration in Klai. 20?4 15 t?[1] l and all aw'ts froni the charits- number I I1?663 hai'e transferred to the ni'i%'li' registered Charl.. lThe transition has not had ani. adi'erse impact on Sen'] delii'en" and the actii'th. ol the charih. continued to see an increase in the nUmr of eliciorIeS acce55ing diea5 Df sen'ice proi'ision that f(KUS on imprtsi'ing the lii'es ill w'omen and their families. NTei%' StskeholLler partherships hai'e ken d'eloped addre55 the impact of the cost-ol-ILving cris1 cause b!. inflalion leading to the rising c05t of f(Kxt and utilities M'hich hai'e left strugslin% to cope i%'ith dai, to dai. e¢101$ needed to sun'ii'e. Ob'ectives and Activiti The obiecbve5 Df the chariN' are to promote for the benefit ol all s1.omen and their families and in particular dtsadi'antaged ii'omen and their familie5 in areas affe(d bi- deprii'abon. the ftslloM'in8 charitable purpose5'. The relief of poi'eTti- "Ihe preseTh'abori and protection of good health The adi'ancement ol educatson: and The prTrmotion of equalih. and dii'etsih. and the reducb.on of diKriminatioft. The Main Activities 11)e organi5atson prokides servtces and aciivilies for M'omen and children that addrcss a multitude of barrier5. these include social. economic, cultural, and linguistic to enablc improi'ed access to maijistream 5en.ices that h'ill lead to iTnproved life]8 choices. Trustee Induction and Tralnlng lai)abvenieiil of ihL? aifdtrs uf the chaTih' are direrknl bi. Ihe knard of appointed trustees that meeLs not le55 ihan six time a i'eaT. The trustees are re5PQn5ible for holding monies and prnpertK' lOngIng to the group. "fiustevJ are chosen from rsOn5 M,ho hai'e the requisitc skills in group. Tru5tee5 are chosen from rsOnS ii'ho hai'e the requisiie ski115 tn marts&ng finance and goi'ernaiice. All tru5teS hai'v access to 80I'ernance and mandatoTh' training supplied M, srecialisl organisalion5. The trustee5 are alTead Eatniliar i%'ith the practical 7A'ork of the tharÉti' and are encouraged to take up training courses offered as parl of good goi'emance which are run during the l'ear.
Aaina Community Hub Trustees. Annual Report (contlnue Period Ended 31 March 2D25 Main Achievements for the Year A¢lltia ha% fr>ur aTL'aS OF sen'jcc proi'ision mLet thL' nLLds ol wojiien and chilLlren from djsadi'antaged anLI deprii'Ld areas ii) Il'alsall. These arl. a5 10110%'5.' rvice Activitie5 Bd51C %ki114 loluiitrIDx and Trainin% placemenLs '.mk)loi'ment.ski11s Pr(Ixiii4SiUlI PaU)i%'as's hlL?niorin% aJ)d Ciiachjiis yi)u1 F.rti eit 16-24 Yrs Education, F.niploi'ment an(1 trilining Tcilk-ii)x-fherapieg Plus I.AG I Ii)u.sin8 and %i)cial welfare LlPP(Irt & Il'vllkin% l)i)nieslic Abuse Luiie lariTAl sttpport Hous111 7 SU TaiklinR Anti-S(ILj(Il BL,hL)i'iour 'iiilencL, rLiJuction &igillllSt %VOl)ILbn ilnd i'oun p¢ople Cami)ILJiiii)' f.ti%a8Lmeiit & D¢>l'elopiiiL'nt r¢8iliL'nce Support servlces.. Iiitl'l-hTL'IIL'fLili[)nII m&ntal M'ellbL'inM a¢tii'ities ÉlTL Iicai'ill. 8ubscriK.d to a(Idre5S isc)141h(In, 5IICIKII Ci<irclen. Q'i'cliny, UK Ancl Il'als¢ill Art Gdllen.. Prvjlit Staff h41I'e m3LIL U%¢ ()1 Icsl'al Xreen s1)a£¢s %uih a5 PdllrL'I' I'arK' allLI Il'&18all Arb()retum to impruvLb inental w'elllk'in% b). or%aiiis11i% l<Kal Piinii%, art ii'elllK'inx ioiir.%cs that ftJ(us on InipruiiLbLI mentsl liealtl) linked to crL'atll'L &irt5' dllLI IniiTrTQI'illX bLISiC ThL'SL, WL'fL, liugTel!' i)opulLlr i%'iil) iyiinii'ii aXL'5 411 iilu5, wli(l L'XkJfL'55ed tliemsL.II'L'5 tliroii8h art. loi. IhL. fir%t tiniL. Lx'ingr ablL' ti) l(Kus on Ilii'n)L.Ive% hiicl Ilieir n)enlal wellbL'iiig in a stiniulatl(Tn eni'ironnient aiiLI tliera})L?iItiC L'ni'ironniÉint. kln iiiiportanl Ic)cus h'as adclrLISSLILI in imiiTnt'ing Lnglisli lan£uL)gL' anLI IItLTr skills ol our porticipants, M'hich il ivill benefit them in tlie rval life. SUPPOTting tIiL'ni li) aclapl lo the IJIL. in IhL. UK. -1 he i%'cckli' activitie5 hai'e LllgkagL'LI oi'er 1011 M'nnien in a¢ti%'ities that have lioosted mental ii.ellk.iiig, iihl'sical hL'alth and enablo posilii'e sotial relation5hTP5 1(1 thrii'e aniniigst p'r SUPPOTt i)etM'orks ouLsido the SL5511111. aincl L0211niuiiih, I luli C'F'.C) cliairs ihe domc%tic abuse loruni il'hich brtnxs delii'en. parliiers tUhTeilier to shari. %iiod ITrTaihce, il)allcngcs in dL.lii'ery' (ind promote awilreness to laik.IL dc)i#e%lii abuse in tlie bnrnugh. Annualli,, W'L. 5UPV)orl oi'er l(Kl users affLiCtLxI bi. Llonie5tic abuse ii,li() are 5Lippcirted in hnuse and al.5Tr signposted to specialist service proi'ideTS and provided as5i.4Lince tu acce55 refuse.
Aaina Cornmunity Hub
Tru5tees' Annu31 Report l¢onUnuedJ
Period Ended 31 March 2025
Walsall Connected Hub
Aaiiia i% a Il'dlsall Li)niiL'Cted Hub funded through the local èuthorih. prDI'iding adi'ice and support
tc) 14JL)mL'n and their (Illl)ilics arnunLI M'ellare support, housiiig lind di.stril)utinn of the H(iu.%iiig
qui port liind. The }ro}.is1<)rt 1% funded on a part time ba5i5, hu%%'ei'cr tho lei'cl tsE need in tiii, localiti.
rtisults iii dail¥, M'alk in's that requ)ri' SUPPOTt %i'rih i'arious issues. Oli a monihli. basis, arnunLI Ii)cal
pLp[C arL supporteLI throiigh tliis SL Tiljce,
Wom•n'$ Health clln5c
Ilaina succe55fLIIII' 5LfUI'¢d Talking Tlierakiies Plu5 fundii)g t)nLI h'elllieing funding to Pra ille
signposting anLI nicntal ii'L.jlir1 supk)ort lo local M'omtin Irvm tlii'i'r4e l)ackgroiiiiLI .strug%linR ii'ith
sui p(Irt lo ii'un)ei) lii'inx i%'iih poor iiieiilal healt]) aiid loiig term health conditi(Ins, such as Lliabete.s.
obL'siM.. LnpD. I lihTlI/L()%%' l)l()l)Ll Fire%4LifL.
rL'I'L'rsal DI carl!. clia%ncxse% ol LliaiL'IL'S, prni'iJ¥% aM'LifLne55 that has IL'LI ti) in)proi'L'LI paliLlI)t
.1nd dL'pressioi) tlirL)u%li tsilkiiix
tlii'i
Aaina Community Hub Tru5tees' Artnual Report (continuedj Period Ended 31 March 2025 Education, Training and employment 5kill$ tlaiiia i%'As SUiLessful in seiurii)g 11.'IICA, Good Thi])%$ Foundatioii, local authorth. and Reioi'etTh' C()Ilege graiit5' to delii'er noii-accredited ESOL, IT ai)Il i'n)ploi'mei)t sessions tor w'onien M'ho M'anl lo Inik)roi'e tlieir basic ski115 in a gender aiiLI cultLiralli' seiisitii'e eiii'ironmenl. Aaina tutors facilitate beginnets, inleriiiediate aiiLI adi'anced classes to cater for all lei'els, with asSesSnnts orKanii.eLI at the end each IL&rn) tc) n)onitor achiek'enient anLI support lecirners lo iirogress (In tn tlie next lei'el c)r attrdittl1 learning opk)ortuntknes 1%'ith adult eclucation proiridcr%, a5 Il'alsall C()Ilege. I leTe M'i. tAI) mL'ntioi) tliat iti parkniersliip M'ith tlie collcge, kn'e nfl¢Tcd a 12-week CCTedited course in IT to our seri'ice users at the Digital Hub in Il'31sall. Lh'eT 250 ethnic minurih. s%'omen enrolled throughout tlie vcar w'ho i%'ould hai'e otherm'ise eiperiei)ced exclusion froni mai1istre3Tll proi'ision. nf leanier5 gained digital literac!. skills l'ia Thc Gnod Thirt Foundatioii lean)Tl)g platforni aloiig ii'ith en)plii!'niei)t rL.lateLI support. F.iiiplo!-Inent 5ki115 support has been crucial lor Lthnir minoTiti' wonion strugKling ii'ith the cost-ol- Iii'in8 11.ho aTL¥ Ii'jllin% to work to alli'i'iate the financial pri'ssurts on ei'eri'Llai' lii'iiix costs. In house SUPPOTt bi. projLct staff has consisted ol w'ork'51iop5 a55isbng ivith work ski115 achi'itie5. Il'ts haille delii'ered some drop-iii 5e55iVD5 arourtil en)plo!'n)ent Ironi . ai)d OFien l ens Nledia. )osLb sessi01Is liai'e prol'ed to be useful, offL)ring opportunities to our users to ask que5tlOliS allLI prdCti%L interi'iem. ski115 and comp05e their oii'n C.I'.s for the first tiiiie or to iniprove theni. "Ihese classes hai'e been funded bi. thc Il'IICIl. Walsall for All .,laina has a seiTr'icc lei'el hgreenient M'Lth tlie local aiith()riti' tu pruvide leadersliip and nian3gemcnt supp(Irt lor the continuatioji of the local authorih. prob7ramme 'll'alsall ior .411" M'hich promotes conimuAih' colie5ion and tntegrahun in Il'alsall. Aaina ii'ill proi'idr leadershik) and support to esure the progTatnnie 15 an i11deIldent urbTaiiizab()n k¥'ith a suitable goi'ernance 5tructUTe and Eori%'ard plai)ninK Ihal leads to sustainabiliN' aiicl hiroii'th ii) the short and long lerni. Aaina Community HUB Rebuild Project TIIL. hChon8 in i'L'IAtion tn .4atiia coniniiinih. Flub rebuild project have been mol'in8 form'ard. There is aiiticipateLI funding to enable thp Tcbuild to tak'e place from AFiril The DL'5ign Team sl'a5 reinstated in N'ovcnibcr to undertake Ribcl Stage 2 and l on the desigii elen)ent ol tlie piDjgcl .1 he InLiltifui)Ctional cummLinit!' i'enue has bL'L'n co-designed w'ith sen'ice users anil lucAI rLSiLlenLs, lid it incorporates Pa551I'haus Plus reneii'alile energ!. tethnolog!. tu ensLiri' suslaitiabllili,. lonxLJi'jN' atid rL.diicd ruiinin8 casts. The ioii)mutiits' 4pacL' i¥'ill eiiabse sei'eral orgaiiisalioiis ti) £lelii'er SL'rt'iLL iatL'riiig for all age groups ol uiiderserieed coiiin)uiiities iji 3 iiindern anL4 Sale spaie w'l)icli is do5perJtLl%' nLded to cater lor the boroughs Llisadi'aniaged coniniunitie5 lii'iiig in the viiinih. and surrounding areas. WEAP Project .4aina is part of the '015all Energ!. .Ictton prnicct, funileil bi, the National l.otten', a three-l'ear Liin_sofhuin project to raise ai%'arcncss ilroutid cltniate change and support the local coiiiiiiuiiity. to sai'ing eilLr.. reducl CO%LS ()f ener. bills and iniproi"L enL.[. elficienii. arouiid tlie home. Youth Futu$ Foundation Aaiiia lias secured a l.'l.U5b million grant for tour l'ears that M'ill facilitstc è comprL'liensive exploratorj. exercise d¥OUnLI ihe di.5PTrtlTih' prei'alent in local industTh' w'hen rLKruibng disadi'antaged fv'oung people trrom ¢thnic iiiinDrih' con)niui)ities PaTbculaTl%' Ironi tEie BaiigladLshi ati(I Pakistani comn)Linities. The finilings anLI reconimendatsort5 K%'ill lead to dei'eloping and shapiiig a roL7USt strate85' to improiie the
Aaina Cornmunity Hub
Tru5tee5' Annual Report Icontfnuedj
Period Ended 31 March 2025
eniplol'nient PrUSpLts ol l'oung people aged 16 lo 24 l'ear Irvni Pakistani and Ban%laLILshi
coniniunits. in Il'alsall and improi'e aw'arl'ness in local industry. ariiund the benefits. ol a Ilii'erse
i%'orkluriL' ai)Ll tl)e ii'ider social inipacts ILadinR til %rus%'th in tlie local econi)nii' Il)rDuxli M'idcr
CLJ5tonier eiibiagei)ient. ThL, kei. aii]i ill the pi'oposal is ti) iiiitiate s!'sleii)s cliaii8e iii Uii. labc)ur i)IMrket
in l1'31sall aniuTlgYSt small and large, prii'ate anLI piulilii industr!. tlirc)Ii%l) Llirect £'ngcigenicnt.
rei'iew iii% ol exi5tinx prartstQ.5 allil liiRlilÈKhtiii% strLlCtural Llelriments thAI L'icluili L'thnic mini)riti'
()nimuiiibL'S ili sL'curiii8 anil iiro%ressin8 %l'ltliin tlie IAboiir niL)rket. 'fiii' PTOjI'Ct has su¢cLs%fulli'
sthriL?Ll, £inLI the oiilconies rcgisterod so for are fMbuloLl4. Ihe proiect M'as launched iji ,Pl'mbt'r ?0?4
i)d will recruit a teaii) ol 5 nienibers tts dL'liver thL project.
Staff and beneflclarle8
Aal1)1 anil i'oluntL'L'TS afL, I(Kal i%'oniL'n frnin dii'er5e bdckgriiund w,li(1 speAk iiiultiplL
that relll'ct thL bL'IIL.liCiariLS that we suiiport. I'lie!. ¢L)-de%i%n a l)road ranb7e ill in-Ii()u%v ancl t)fl%ile
actii'itlL5 ancl suppurt Ic>T I)L'iieficiaric5 that lia(1 tu iniproK'L'LI aiid lite eiihaiiciii8 C)utL'umes as i%'L.11 ds
f41niilies w,hu are underseTh'eLI and LiperientL' n)ultiplL. levels ol depriiratic)i) and hard8hip.
r¥,liil'4int LIIILI inipactlul. 11.'nrt)Li) Ir(Ini Llii'L'rse cnniniuniht's ILarn about the pr()¥'i4inn thr(iiiKh ii'iirLI of
n)outh. online iir(Imotion <)r relL'rrL'II i'la p4rther csr%anisatiDI)s to %icce%i hnLI benefit fr()m thL'
opportunitiC5 aiiailable.
BlinL.Iiciirles are a8eLI 16 t() 85 I'tars froni ovcr.111 natic)iialttics w'liich incluilL' funisia. fraiici.,
Rc)niania. L'kraine, noi%,lii arrLI'ed commiinitlL'S Irnni Il'esl ,.Kfrir
Aaina Cornmunity Hub Independent Examiner's Report to the Trustees of Aaina Community Hub Period Ended 31 March 2025 Ive report to the trustees of Charttable Incorporated Org311Lsatinn ICIOI ()n our examinatioii ol the aciounts of.4aina Communih, Hub for the !'L'ar cndeil .1 l Klarch 2fl25 li'hich ioniprise Ilie qtatenient of Financial Actii'ities. the Statement of FinanciMI Position and the related nntes. Respon5ibilitle$ and basis of report As explained 21)ore full!. Lll tlie tru5tces' respoiisibtlities stateineiit (set out on page 61, the trustees are respuiisible for the prepaTation of the financial statements which true & fair i'iew. Hai'iiigT satisfied nur5LlI'es that the aicounts ofr the CIC) are not requlred to be audited under Part 16 01 ie ?006 .4ct and aTe L'ITgi171e lor independent examination, M'e reiiort in respcct of our exLin)incihon ol vour Clo's accounts. as carried out under secti()n 145 lil the ChaTitie5 ilct ?01 I I'tl)e ?01 l ilcll. In chrr!'Ll)g out our exaniination il'e l)ai'e lollow'cd the Directions given bi. the ChariN' Coninii55ion i)der Section 14515llbl ol the 2()1 I plrt. Independent examIneS ststement 'e113i'e completeil our exaniinabon. Il'e can coiilirni that no niaterial n)atters hai'e conie to our altenlioti in tonnection ii'itii the examination gii'ing u.5 ¢dU5e tu beliei'e Il)at'. accouiittiigT retords i%'ere not kL'pl in aciorLlance 'ith section 386 of the 2006 Act,. or thL accounts do not accord ii'ith tlii)se records,. tsr the accounts do not coiiipli. %i'ith the accousiting re4UITL'n)ents under 5ecbon 396 01 U)e I6 /lct othcr than an!- rLyuirertlL'nt that the accuunls" gil'e a 'true and fair iiiL%%' M'hich 15 not a matter roi)sidL'red as parl uf an ii)depeiideiit examiiihtion, or )e accounls hai'e not bLn prepared in atcoidance i%'iih die Charities RP. Il'e hai'e no concerns and hai'e con)e across no other mattLrs in connection w'ith the exaniination to ii'hicli attcntioi) slioiild be dram'n in this report in urder to enable a prnper undersFanding of the accounLS tu l reachecl. lohainn)ad Y(iuni5 Bhatti FCA For and (In behalf ol Yc)uiits Bhath & Co. Ltd ChartLrLLI .4ccouiitaiits 93 Broad StrLwt BirThiiigham Bli IAL Date..
Aaima Community Hub Slalement of Financial Adivitie5 lin¢ludin8 income and expenditure o¢¢ountl For the Period 10 31 March 2015 2025 Unrestricted lund5 Restriited Funds Total Income and endowments Charitable actii'ities Actri'itie$ for generating funds 44tIA82 448,382 4.193 4.193 Total incorno 4.193 452575 Expendlture F.%bAdItllre on raising (unds.. Expenditure on Charitable actiyilies 217.246 917,?4(J 1.97.1 Total expendlturn 1.97.1 ?17.246 219.219 Net Sncomelldeflcltl 1.136 Other recognised gain8 and 1088es Net movement In funds 1.136 114J56 Reconciliation of funds 65Wi 114,070 299,901 Total funds carrled lorward 12 68.051 465. 533157 The skntcment ol fiFthWLcial acti%'ities itKludes all gain5 and 1055es rccognised in the period. Illl incnme anLI exFrnditure derive from continuing actii'itie5. The notes on pages 10 to 14 forni paTI of ihe5e (inancial statement5.
Aaina Community Hub Siaternent of Fin•n¢ial P051tion 31 March 2015 2025 Not• Current assets Cash at bank and in hand 410.549 410549 Fixed ass?ts FTL'L hcild pri)Ir. Computer F.iiuipment Furnituri. arnl Fixture iZ5.259 1,855 125,115 Credltors: amount¥ falltng due withln one yur Net eurrent as8etsl{Ilabllltles) Total a88ets less current Ilablllties 14tr7 408142 533,Z57 Credltora due after more th•n on• year Nel assets 13 533.157 Funds of the charlty Restriileil luiic15 Li)re¥triite(I fund5 46S.206 68.051 12 Total charity funds 533157 These financial statements have ien prepared in acct)rdance with the proi'i5ions applicable Thesl. financial 5ratements' ii'ere approi'ed . the Eoard of truslEes on .... signed nn behalf of the rd bj.: .and Ruth Hurges (Lhair) The notes on pages 10 to 14 form part of these financial si•lements.
Aaina Community Hub Nde$ to ihe Financial Sialemenl$ Period Ended 31 Matth 2025 G•n•rnl infomiation Th¢ charity. is a public benefil entttl. and a CIO. registered wrth the Charities Commissian in England and Il'ales (Reg No." I217). address ol the Chariti. offKe is Aaina Conimunity. 14ub, Elath RL)ad, Il'alyll h'st .IBS. stst•ment of compliance I'he5e liruncidl staten*nts. hai'e iwn prepared in compliance ii'ith FRS 102. The Financial Reporting Standard appltcable in the LK and the Republic of IrL.land', th¢ StstL'nienl ol Recon}mendl Pracknie applicoble tn charities prepanng their aciounts in accordonce M'ith tlie Finart(iAI Rew>rtsngStandard applicable in the L'K and Ri'public ol Irel3nd IFtL4 1021 ICharitse5 RP IFR4 10?11. A¢¢ountbng pollcl Basls of preparntlon The fiiuiicial 51atements have been prepared on the historical c05t basis. Golng eonc•rn There aTL no material Uertaine5 about the charii! s abilih. to continue. Disclo•ur• •x•mptiong The cntih. satisfic5 the criteria of being a 4ualif!'in8 enlih. a5 defined in FTS 102. A5 5ucI), the eKL'mption ai'ailabk7 under paragraph 1.12 of FRS 10? M'ith Tr%ard to disc105UTe5 in pect of finaticial instrun)ents has been tskeii. Judgements and key sour of •stim•tlon unc•rtainty Thc prtparation ol the trinancial statc'nients rLNuire5 manègemcnt io makc judgemenls. estimates nd assuniplions that allecl ihe amL)unL% reF>TTrd. These L%knmate5 aiid judgemeiils are ioiitinualli- Tei'iem'ed aiid are based on experience And other laitor%. IlUt11n8 expeitations ul luturi. i'i'ents that are lie1'ed to be reasotthble under the circumstances. Fund accountlng Unrt'striited funds are ai'ailable for use al discretion of the trustÈes to further •ni' of the char¢N s iiurp05es. DesibTDated funds are unrestricted fund5 earniarked bi. the trUstre5 lor parbcular future project or commitment. Restricted funds are subFcted to re5tricb.ons on their expeiiditurv declared bi. the donor or through the Icrms of an appeal and fall inlo one of t%%'o su[asseS." restricted income funds or endo%%'ment funds.
Aoina Community Hub Noles lo the Financial Statemvnts Icontinuedj Period Ended 31 Mareh 2025 Accountlftg policies Icoiitiiiiiedl Incoming resour¢•8 ,111 iiicoiiiinx rt.%iiurces are ItiiluLl¢.d in thv stateiilent nf fiiiiiiicial attii'ihL'S when entitlL'niL?nt has piassL'LI to ilIL? cliarih.; it is pirobabli, Il)at the eiononiic beneliLs {7.58Ocihll M'ith tlii. transcl¢bnn ii'ill floii. the chartt). aiid tlie atnuunl iai) be reliabli. mea.sureLI. The lollow'inx sp¢cilLL poIicic5 are apiilied tn parliculaT catesories ol income.. IncomLi Irnn) doiiLltions or Krai)t5 14 reiobmi5e¢l %%'hLiI) rheri, Is ¢ll'idLSIICLi ol eiititlenient to the Legac>' inconie is recognised when receipt Is probable aiid cnkntl¢ment is estalilished. ljiconiL. Irom dtsnateLI %oocls is measuri.d at dil, fiiir i'alue of thL' kTU(iJ4 unlL'SS this 15 impTdcliial i(i n)L'ASre rL.licihl!', in kn'hicli chs¢' tlitr i'alue 1% dL'rii'L'cl Iriini thi. L()5t to thL' di)ii()T ()r tIiL' estima. r(11. I'aliic. T)iinatL'LI facilitie5 and sri,1(l.5 ai'<1 rL'c()sni*'d in the a¢cciunLs' w'lien rETrC(iji'ed il thc valuL, Ciln be relidlil). nlvasurL. No amLiunLs are Includod fc)r ie coiitr'ibubnn ()1 xcncral i'nlunteers. Iniome friini contracts for the Sup71!. of qeTh'ice5 1$ rcc()%nised %%'ith thv dL,lii'er%' ol the contraitL'cI 4erK'IcL,. I'his is ilassifiLxI £14 unrLiStrictod lunils uiilvss thi're is a c()ntraLtual Il'Liiiireiiieiil fi)r il Ici be SiiL'nt c¥n A particular purp()5e and rL.turnL'LI if un¥yenl, iii %%,liicl) CASL, Il iiiai- be regaiiled re51rictcd. Resources expend•d F.xpLnLlitiirL' 15 rLYob7niseLI t>n an accrual% basi5 a liabilit!, Is incurrcLI. F.xpenditure in¢luile% an!. Vill. whicli C&innot h. fiilli- rL'lllI'¢'fLcI, LIIILI t% clès5iliL'LI ui)Lli'r htiaJing5 01 thLi %tatL'mi'nt nl firiancial activities to liliich it rclates.. Fxpei)LlstUTI' on raisiiig funds iiicludes the L05Ls nl [111 IuiiLlraising activit)L'S, ei'L?nts, non- charilablc trading actii'itiLS, and ihLb sale ol d()nitELI %OOLI5. F.XPL'nLlilure un charitalile ¢)¢tivities Incliiclc% all co%ls incurred L)!. a chariti. In uiidi'rtakiiix actiK'iliL'S Iliat lui'ilier its IharilablL' aims Inr IhL. Ix"ni'fit ol ILS k.neliiiarig5, intluLliiib IIiL)SL sup11)rI ic)stS allLI iosts relatlll8 to the goi'L'mai)ce ol thi, cl)arih' ai porttuJieLI lo iliaritdble ()ther eNpenditiirL? incliiLles all CXPLndLILiri' diLIt i5 nL'jII)i'r related to ra25ing fuiid5 Inr the chartt). nor lTraTt (Jl iLs expenditure on tharitablLI (Ichi'tbes. ,111 iosts arL alloiated lo exkiendilure catL'gnriL'% rellL¥tiiibT thL' use ol thLi resource. DiTtct cosLg attTibLltablL' to a 5inKIL' actii'ih. arL' allatt"Ll ilirLiII!' to that aitii'it%', SharL,d iosts aT¢ thPlX)rtioned betsi'iLn the aibiiitie.s the}. rniitribule ta on a reasonable, justifiable anil consistent basis.
Aaina Community Hub Notes to the Financial Statement5 IcLslliinuedJ Period Ended 31 March 2025 Accovntlng policlès (roiihttiiedl Financial irb5truments ..1 fiJian¢ial ttsset or a financial liabilihi is rEcognised onli, ii'hen the cliarih. bEcomes a piarh. to the contrathjal provisions uf the in5trunient. Basil liiianiial in5trunients are inihalls. reco1sLd at the amouiit Teceii'able or pai'able incluLliDg Jni. rLlatLd transaction costs. Current assets and current liab)litie5 are sub5eLiuentJN' measured &t the cash or othcr consicleration expecteLI to be paid or receii'ed and not discounted. t)ebt instruments are subsequentii. measured at amortised cost. here inK'estments in shares are publicli. traded OT their Eair i'alue cali othcrwisc be measured reliabli.. the iiii'LStment Is subsequentl5' measured at fair i'alue ii'ith thanges in fair I'alue Tecoyiseil li) incon)e and expenditure. )Kll other suih ini'estniL?iits are subse4uentlv measured at 05t IL'55 impairment. Other finaiicial instrument5, including deTlVatii'es. are initiall!. recogniseLI at fair i'alue. unless yia!"mLnt lor an a55el is deferred LEi'onLI normal busines% ternis or Fiiianced at a rate of iiiterist that is not a market ratL, in w'hich casc. the a55el is InEa5Lired at the PTe5ent i'alue of thL. futtjre pal'ments discounted at a niarkcl Tate ol iiiterLI5t for a siniilar debt instrument. (lther financial instrunients are subsequentl!. n)ea5ured at lair i'alue, with an!. chan%es recosnTscd in the 5tdtenient of financial aitii'ities. %%'ith the exception af hedging irnstruments in designclted hcdging relaknon5hip. Finaiicial asscb that are moasured at COSt nr èniortised cost arL' rei'iem'ed fur objectii'e ei?jLlertce of inikiairmeiit at the end i)1 each rcpnrting datc. If thcre is objlxtii'e eiiiLlence of iBipairAient, an impaiTment Ios5 is recogniged under the appropriate headinx in the statement ol linancIal ctii'ities in ii'hich the inittal goin w'as recowi5ed. For all wuih. iiistrunients rexaTdlcss of signiljcante, anil other lincl1)cial assets that are ind)i'iduall!' significant, tliese are assessed indi%'idu£l111' for inipaJrn)enL C)tlier financiMI assets are either asse55eLI indii'idu3111' or grouped on the ba5t5 01 similar credit risk tharacteri5tlCS. IKni' rcilersals of iDipAirment are retugntsed inimeLliateli'. lo the cxtent that le iri'ersal does not rL'suIt in a CaTTS'ing aniouiil of tlie fiEiancial asset that excc¢d5 h,hat the carry'in8 amount i%'ould hai'e bccn had Uie inipairment not PTeir2011$1!' l)een recognised. -12-
Aaina Cottlmtsnity Hub Note5 to the Fin•rt¢il Statement5 {conthurfdJ Period Ended 31 Mar¢h 2025 Charitsble activltle8 Unrestricted Restricted Funds Funds Tolal %)25 Grants receii'ed 418.382 448,382 448.182 448,382 A¢vItIeS for g•n•ratlng lund• Unrestricted Restricttxl Fund5 Fund5 Total Activities 4,193 4.193 4.193 4.193 N•t Incom• L't tiiiiitllL' 15 Stated afr charging: 2025 Aciounlani!. fee pai'able for the finatKial Statennts 1,475 TfUit8• r•mun•ratlon and expenses No rcmunerabon or othef rlI from eniploi'n*nt M'ith the charit4- were receii'ed bv the trustees. Credbtor5: amounts falling due wlthln on• y•ar Accruals 2.407 Analysis of charitsble fundj Unrestrlcled funds At 13 Nlai- Tr24 Gain5 and At losses 31 Mar 2025 Income ExpendIre Transfers Acttvities 65ffi1 4.193 1.9731 {1.9731 68,051 65Wi 4.193 68,051 -1
Aaina Community Hub Notes to the Financial Sialemenls fconiintKo) Period Ended 31 March 2025 Restricted funds At 13 Nlai ?4 Gains and At losses 31 Mar 2025 Income ExF*nditute TraThsler5 Grants t)onations 448J8? 1?17,?46) 465,206 7J4.) Js 1?17.?46) 465.206 10. Analysis of net assets between funds Unrestricted Funds Restricted Funds Total 2025 Fixed .4sseL%' Current Jssets Creditors less than l l'ear 111,989 313,624 125.lis 410.549 11407) Net assets 68J)51 533257 Trustees, and key management peTsonnel remuneration and expen5C5 The trustees neither receii'ed nor wail'ed ani- rewnuneration during thc l-ear. I"h¥ triL%.¢¥ did tK>t kiiL during IhL )"iar. 12. Related party Ira115aclions I'h¢rL lad rArh IrlInS during thc Jiat. -1