CHANGESARE MADE Charlty No. 1209 Company No. CE036695 Trustee5' Report and Unaudlted Accounts 31 July 2025
CHANGES ARE MADE Contents Pages 2to3 Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities 4t04 5t06 Balance Sheet 7t07 Notes to the Accounts 8t012 Detailed Statement of Financial Activities 13to14 Page I
CHANGE5 ARE MADE Trustee5 Annual Report The trustees, who are also dirertors of the charity for the purposes of the Companles Act 2006, present their report with the unaudited financial statements of the thartty for the year ended 31 July 2025. REFERENCE AND ADMINISTRATIVE AlLs Company No. CE036695 Charity No. 1209(X14 Principal Office CIO Community Action Network Northmead House Northmead Drive Creekmoor BH17 7RP Registered Office C/0 Community Attion Network Northmead House Northmead Drive Creekmoor BH17 7RP Dlrectors and Trustees The Directors of the charitable company are its Trustees for the purw5es of charity law. The following Directors and Trustees served during the year- J.M. Farmer T. Jose J.D. Smith Key Management Personnel Chair Trustee Tracy J05e Juliette Smith Janet Farmer Trustee Accountants Bicknell Business Advisers Ltd 40 Broadway Lane Bournemouth BH8 OAA Bankers HSBC Bank PLC 59 Old Christchurch Road Bournemouth BHI IEH Page 2
CHANGES ARE MADE Trustees Annual Report OBJECTIVES AND ACTIVITIES The purpose of the charity as Set out in its governing document18n1241 is to promote the prevention of crime and saving of lives by raising awareness of knife crlme and other violent crime. The main activities over the last 12 months the charity has held o number of Public Awareness Events with a wide range of Partners including 8CP Council. PCC, Safer BCP Partnership. We produced and delivered an week programme of public anti-kn-rfe crime events within local schools. Local schools approached us to integrate our programme within their PHSE lessons to raise awareness and have open discussions around knife crime enabling the young people to reflect on the on their lives and consequences of carrying or using a knife. ACHIEVEMENTS AND PERFORMANCE Raisln8 awarene$5 of such crimes and ne8ative effect by It among yDung people and others within the community. Supporting youn8 people make positive choices in relation to dangers and negative impact. Deliver educational and recreational programmes devek*ping young people in development of skills, capacities and capabilities enabling them to participate in society as Independent. mature and responsible Individuals. Provision of sUPPOrt for vktims of the crimes their famity and friends. FINANCIAL REVIEW A review of the charity's flnancial position at the year end. Reserves Policy The purpose of this policy is to set out how Changes Are Made IC.A.M.I manages and maintains financial reserves to ensure Ihe charity's long-tem sustainabllity, protect against financial risks, and support delivery of its mission to prevent knife crime among youn8 people. Reserves provide stability, enablin8 the charity to continue operaiK)ns durin8 unforeseen circumstance5, while a150 ensurlng resource5 are avallable for 5trate8ic development such as the establishment of the Educational Hub. Level of Reserves The Trustees have agreed that the appropriate level of reserves 15 equivalent to 3 months of core operating cost5. This level is considered sufficlent to: Risk5 of maintaining levels of reseThes are not securin8 fundlng to deliver the work programmes The Trustees are responsible for keepin8 proper accountin8 records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial Statements comply with the Companies Act 2CX)6. The Trustees are a150 reSFn$1b1e for safe8uarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in accordance with the provisions applicable to companles subject to the small companies regime as set out in Part 15 of the Companies Act 2{ and in accordance with the Charities SORP IFRS 1021. Signed on behalf of the board T. Jose Trustee 31 July 2025 Page 3
CHANGES ARE MADE Independent Examiner5 Report Independent Examiner's Report to the trustees of CHANGES ARE MADE I report to the charity trustees on my examination of the financlal statements of CHANGES ARE MADE for the year ended 31 July 2025. Responsibilities and basis of report As the charity's trustees of the company land also its directors for the purposes of company lawl you are responsible for the preparation of the financial ststements in accordance with the requirements of the Companies Act 20C61'the 21XJ6 Act. Having satlsfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 21x16 Act and are eligible for independent examination. I report in respect of my examination of your tharity's financial statements as carried out U*er section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent examlner's ststement I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in accordance with section 386 of the 26 Art - or the financial statements do not accord with those record5- or the financial ststements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial Statements give a 'true and fair. view which is not a matter considered as part of an independent examination: or • the financial statements have not been prepared In accordance with the methods and principles of the Statement of Recommended Practbce for accounting and reporting by charities applicable to charities preparir)g their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021- I have no concerns and have come across no other matters in connection with the examinatlon to which attention should be drawn in this report in order to enable a proper understanding of the financial Statements to be reached. Steven Bicknell FCMA CGMA Bicknell Business Advisers Ltd 40 Bro3dway Lane Bournemouth BH8 OAA 31 July 2025 Page 4
CHANGES ARE MADE Statement of Financlal Activitles for the year ended 31 July 2025 Unrestrfcted funds Total ftsnds 2025 2025 Notes Income and endowments from: Donations and legaties Charitable activitie5 14,531 2,791 14.531 2.791 Total 17.322 17,322 Expenditure on: Charitable activities Other 3,613 3,625 3.613 3,625 Total 7.238 7,238 Net gains on inve5tmentS Net income 10.084 10,084 Transfers between funds Net income before other gain5lllosses) 10,084 10,084 Other gains and losses Net rnovement In funds 10.084 10.084 Reconciliation of funds: Total funds carried forward 10.084 10,084 Page 5
CHANGES ARE MADE Summary Income and ExpendItU Account for the year ended 31 July 2025 2025 Income 17,322 Gross Income for the year Expenditure 17,322 7,238 Total expenditure for the year Net income before tox for the year 7,238 10,084 Net Income for the year 10,084 Page 6
CHANGES ARE MADE Balance Sheet at 31 july 2025 Company No. CE036695 Notes 2025 Current assets Cash at bank and In hand 10,684 10,684 16CM)I 10,084 Credltors: Amount falling due within one year Net current assets Total a55ets less current Ilabllltles 10,084 Net assets excludin8 pension asset or Ilablllty Total net assets 10,084 10,084 The funds of the charlty Restrlcted funds Unrestrirted funds General funds 10,084 10,084 Reserve5 Total lunds 10,084 These accounts have been prepared In accordance with the speclal provisions of Part 15 of the Companies Act 2006 relating to small companles. For the year ended 31 July 2025 the company was entltled to exemptlon under sectlon 477 of the Companies Act 2006 relatlng to small companies. The members have not required the company to obtaln an audit in accordance wlth section 476 of the Companies Act 2006. The director5 acknowledge thelr responslbilities for complylng Wlth the requirements of the Companies Act 2006 wilh respect to accountin8 records and the preparation of accounts. Approved by the board on 31 July 2025 And si8ned on its behalf by". T. J05e Trustee 31 July 2025 Page 7
CHANGES ARE MADE Note5 to the Accounts lor the year ended 31 July 2025 l Accountlng policies Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5 preparin8 their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffertive I January 20151 (Charities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companie5 Act 21yJ6. Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no change5 have been made to accounts for previous year5. Fund accounting Unre5trirted fund5 These are available for use at the discretion of the trustees in furtherance of the general objects of the charity- These are unrestricted fund5 earmarked by the trustees for particular purposes. These are unrestricted funds which include a revaluation reserve representing the restèternent of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through term5 of an appeal. Designated funds Revaluation funds Restrirted funds Incorne Recognition of income Income is included in the Ststement of Financial Artivities ISOFAI when the charity becomes entitled to, and virtualfy certain to receive, the income and the amount of the income can be measured with sufficient'reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SOFA. Donations and legaties Voluntary income received by way of grants. donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclairns is included in the SOFA at the same time as the donations and gifts giftldonation to which it relates. Donated service5 These are only included in income Iwith an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when ceiVable. Gains/l1055esl on This includes any 8ain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gainslllossesl on investment assets This includes any gain or ioss on the Sa of investments. Page 8
CHANGES ARE MADE Notes to the Accounts Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fulty recovered. and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management Costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its artivities and charitable artivities services in the furtherance of rts objects, including the making of grants and governance costs. All grant expendilure is accounted for on an actual paid basis plus èn accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any auditlindependent examination fees, 05ts linked to the strategic management of the Charity, tQ8ether with a share of other administration costs. These are support costs not allocated to a particular artrvity- Grants payable Governance cost5 Other expenditure Taxatlon The charity is exempt from corporatlon tax on its charitsble artivtties. Trade and other debtors Trade and other debtors are recognised at the settlernent amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and osh equivalents Cash and cash equivalents comprise cash at bank and on hand. demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statemeni of financial position. bank overdraft5 are shown within borrowings or current liabilities. In the Statement of Cash Flows. cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company'5 cash management. Trade and other credltors Short term creditors are measured at the transaction pri. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provision5 are rmal recogni5ed at their settlernent amount after allowing for any trade discounts due. Page 9
CHANGE5 ARE MADE Notes to the COUnts Leased assets Where the charity enters into a lease which entails takin8 substantially all the rlsks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the rlsks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as a55ets of the charity at their fair value at the Inception of the lease or, if lower. at the present value of the minimum lease payments. The corresponding liability to the lessor is included In the bolance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Flnance expenses are recognised immediately, unless they are directly atlrlbutable to qualifying assets. in which case they are capitalised in accordance with the charity's policy on borrowing Costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are reco8nlsed as an expense on a stralght-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The 388re8ate benefit of incentives is recognised as a reduction of rental expense on a straight-line bas1S. Recelpt of donated gooth, facllttles and servk*s All donated goods, facilities and services received are recognised within incomlng resources and expenditure at an estimate of the value to the charity. 2 Company status The company is a private company limited by guarantee and consequently does not have share capital. 3 Income from donatlons and le8a¢les Unre5trlrted Total 2025 Donations 7.239 1,292 7,239 1,292 6,000 14,531 Collection 8ox BCP Council 14,531 4 Income from charitsble artivities Unrestrlrted Total 2025 CAM Club 1,147 1,147 1,644 2,791 Events 2,791 Page 10
CHANGES ARE MADE Notes to the Accounts 5 Expenditure on charltable activities Unrestricted Totsl 2025 Expenditure on choritable (Jctivities CAM Club 2,860 753 2,860 753 Events Governance costs 3,613 3,613 6 Other expendlture Unrestrlrted Total 2025 General administrative costs 2,530 1,095 3,625 2.530 1,095 3,625 Legal and professional costs 7 Staff costs No employee received emoluments In excess of £60,COJ. 8 Creditor5: amounts falling due within one year 2025 Accruals 600 9 Movement in funds Incomlng resources (including other galnsnosses Resources expended At 31 Julv 2025 Restrirted funds: Unrestrirted funds: General funds 17,322 17,2381 10,084 Total funds 17,322 17,2381 10,084 Page 11
CHANGES ARE MADE Notes to the Accounts 10 Analysis of net assets between funds Restricted funds Total Net current assets 10,084 10,084 10,084 10,084 11 Reconciliation of net debt At 31 July 2025 Cash flows Cash and cash equivalents 10,684 10,684 10,684 10,684 Net debt 10,684 10,684 12 Related party disclosures Contmlling porty The company is limited by guarantee and has no share capitsl- thus no single party controls the company. Page 12
CHANGES ARE MADE Detailed Statement of Flnancial Artivitles for the year ended 31 July 2025 Unre5trirted funds 2025 Total funds 2025 Income and endowments from: Donations and legacre5 Donations Collection Box BCP Council 7,239 1,292 7.239 1,292 14.531 14,531 Charitable activities CAM Club Events 1,147 1.147 2,791 2,791 Total income and endowments 17,322 17,322 Expenditure on: Charitable activities CAM Club 2,860 753 3,613 2.860 753 3.613 Events ToLIl of expenditure on charitable activities 3.613 3,613 General administrative costs. including depreciation and amortisation Bank charges General insurances Stationery and printin8 Sundry expenses 13 258 13 258 1,971 288 1,971 288 2,530 2,530 Legal and professional costs Audit/lndependent examination fees Other legal and professional costs 495 495 1,095 1,095 Total of expenditure of other costs 3,625 3,625 Total expenditure 7,238 7,238 Net gains on investments Net income 10.084 10,084 Page 13
CHANGES ARE MADE Detailed Statement of Financial Axtivities Net Income before other gains1(10ssesl Other Galns 10,084 10,084 Net movement in funds 10.084 10,084 Reconciliation of funds: Total funds brought forward Totsl funds (arried forward 10.084 10,084 Page 14