REGISTERED CHARITY NUMBER.. 206136 Unaudited Fin ncial Stal¢ment5 for the YeaT En cember 2025 for Broms ove United Charities Kenneth Morris Limited l Aston Court Bromsgrove TeihnE)logy Park Bromsgrove WorcesieTshire B60 3AL
Conienis of the Finantial 8iaiements tor the Year Ended 31 Deccmber 2025 Pagc Report of the Trusiees Tndependenl Examiner's Report Statement of Financial Activilies Balance Sheet Notes to the Financial Siatements 8 to 16 Detailed Stat¢fflent of FirJan¢ial Actii'ities 17 to 18
Brom5 rove United Charities orl ot'the Trustees for th¢ Year fnd¢d 31 D¢cemb¢r 2025 Tht trustees present their report with Ihc financial siatLmen15 of the chaTily for the vear ended 31 December 2025. The trustees have adopted ihe proi'.ision8 of AL¢ounling and Reporiing by Chariiies.. Statemeni tsf Recvtnrntnded Practice applicable lo charities preparing their accounts in accordance '1th the Financial Reporting Standard applicabl¢ in ih¢ UK and Republic of Ireland IFRS 1021 lefrreciive l January 20191. OBJECTIVES AND ACTIVITIES Objectives and aims The IOLUS uf uur (tctivilies remain5 the provision ot. social housing, the managemenl and letling ot land5 belonging to the chariiy and the paymenis i)fTEli¢f sn need. The tru51e¢s confirm Ihai ih¢r¢ have been no changes in th¢ policies advpl¢d by them to achiev¢ th¢ objects of the charity during the year. In planning our activities for the year we kepi in mind the Charity Commi85ion'5 guidance on public benefil. The Charity PTovidE5 a public benefit by alleviating the burden on the community and the local authority by providing warden eare to the needy at low rents. Volunteer5 The Charity 15 dependent on the Services of thc tNstees who rec¢iv¢ no rejnuneration or bertefits for theiT seTvice5. ACHIEVEMENTS AND PERFORMANCE The Irusiees consider thai IhL perfOrMte of the charity this year been satisfactory and the). confirm that a55et5 a available and adequaie to lullil Ihe obligations of the charil),. Occupancy ot-the accommodation has been satlstactory with void Ten1$ of £8,82412024-£2,2171. As M'ell as routine maintenance continuing during the ycar, al Kathl¢¢n Fi¢ld Court, kiichens have b¢en refurt>ished and ¢lectric5 updated, the builer iva5 a150 Teplaced. At Phebe Bell Court, the electrics have been updated and the internal areas redetoraied. Al both propLriies' r¢pdirs highlighied by the inspection reports have bcen att¢nd¢d to. Churchtield5 Road has remained an investment property and been fully occupied during the year. FINANCIAL REVIEW lllvestment poliey and objeetivts The Irustee'5 ini'¢slmenl objective is that the real value ofihe assets be mainiained. and enhanced over the longer terni. The trustees receive regular reports on the siait of its ponfolio, and consider the perforrnani¢ to b¢ $JtisfaGlory for lh¢ year. R¢5erv¢s pollty The policy of the chwity is to hold accumulated Te5¢FVe5 10 provide capital for investment, which in turn provides income lo meet COSt5 as they aris¢, swh a$ Tnajor T¢pair rosis. Th¢ Charity trie5 to maintain a br¢ak£ven situation annually. Void Rent5: During the year the charity suft¢Ted void rents amouniing to £8,82412024 £2,217) whilst propertie5 weTe empty. STRUCTURE. GOVERNANCE AND mAAGEMENT Gov¢rning dotument The charity is controlled by its goveming document, a dced of trusi and constitutes an unincorporated charity. Its full object5 are detined therein. The charity does not actively lund rais¢. A copy of the tnJ$i deed can be obtained from the irea5ur¢r at the registered offi¢e shown on page 2. The ITU5te¢s ¢ottfirm thai ther¢ have been no changes in the policies adoptcd b). them io a¢hiev¢ the objects of the charity during the year. Pbge I
Brorns rove Unld Ch ilies rt ot'ihe Trustees for ihe Yedr Ended 31 December 2025 STRVCTLIRE, GOVERNANCE AND MANAGEMENT Rtcruitmeht and appointment of ntw trustets The trustees are appointed by the Hourd ol-"I"ru51¢e5. The trust deed provides for a body of nine comp¢l¢nl per50n5, being two exffICI trusieeg. three nominaied trustees and four ro-i)pl¢d trusiees. The irusiees ha¥.'e qllarterlj meetings ai which quorum of four ITU5t¢e5 rnU5t be present. lo agree the broad strategy and areas of activity for the Iru.41, including on5iderkttion of grartl tnoking. investtnenl: rt3¢rve5 and risk rnanagement polici¢s and p¢rfom)ance. The day to day adminislraiion is delegated to the tTeasurer and the clerk to the iruglees. Organi58tion¥l $trknctts The irustees delcgale ihe day to day nmning ot. the charity to the Treasurer and the Clerk io the Trustees, Lisa Slembab. Cenain minor repair items are then delegated io the Wardens. Major iierns are rcferrcd to the TFUSte¢s. Bishop Hallls Charity for the Netdy In March 2002. Bromsgrove Uniied Charities took over the assets and inc4)me ot. Bishop Hall's Char5ty foT the Needy and it is administered under the terms and conditions ot'the Trust Deed ot'Brom5gIYe Uniied Chwiiies. Induction and trainlng of ntw trustees The board kceps the sk'ill requirements tor the tTUStee body under review and in the eveni ihat a irusiee permanently retires or additional new irustees are reqllired, the board will endeavour to recrtjil sllitable new trustee5. The induction proce55 for any nem'ly appoinied trusiee Comprises an initial meeting. tollom'ed by a Short mcelinglsl lo provide a brief hTr%lory of th¢ In]$1, copy ol'commiiiec minutes, copies of prior years annual rcports and accounts. a ¢opy ofihe govcming trust deed and a C4)py of the Charity Commi5SlQn'5 guidance for tru5te¢s. REFERRNCE AND ADMINISTRATIVE DETAILS Reg5sttttd Charity number 206136 Principal gddres5 Phebe Bell ('ourt 10 The Flats Sidernoor BTomsgTove Worce51ershire B618LF Trustees M Bishop Cha&rman L Hodges Vice Chairman B Weaving Trustee R Khart Trustee P Rom'an Trustee J Grundy Trllsiee J Haiton Trustee The board of tSteeS are auihorised to appoint new trustees to fill vacanci¢s arising through resignation or death ol- an exi51in8 ITUStee. Under the tru51 deed the body of tru5t¢¢s shDII consist of nine compettnt per50n5 when complete. Pag¢ 2
Broms rove United Charities Re urt ul'the Trusie¢s for ihe Y ar Ended 31 Decemb r 2025 REFERENCE AND ADMJNISTRATIVE DETAILS Independ¢nt Exarnintr Kenneih Morris l.imi*d l Aston c.vurt Brom5grove Technology Park Brom5growe WorcesieT.%hire B60 3AL BathlLtn Barclay5 Bank PLC WorLesler High Street Leicester LE872BB Solicitors Hullrnark Whailey Hlllme 3 Sansome Place Worcester IRI IUQ EVENTS SINCE THE END OF THE YEAR Information relating lo events since the end of the y¢aT is given in the notes io the finantial siaiemenls. DONATIONS Donalions totalling £9.50012024 £i:5001 Ivere received this year. Approved by order of the board of trusiees on 21 May 2026 and signed on its behalf by.. M Bishop- Trusttt Page 3
Inde endent Examiner's Re Brorns rove United Chai'iiie ort t the Trus e¢ IDdependent examiner's report to tht trustets of Bromsgrove United Charitles l Teport to th¢ charity tl'Uslee5 on my examination of the account5 Ot Brom5grove United Charities {thc Trust) for the year ended 31 December 2025. R¢$pon$lbilitle5 and b8515 of Ttport As thc Lhariiy Irustets of the Trust a Tesponsible for the preparation ot. the a¢counis irt 4fCOTdaDc¢ w'iih the requirements of the Chariiies Aci 2011 Ilhe Act'l. I report in respect of my examinaiion of the Trusi's a¢collntS Carried out under Section 145 ot.the Aci and in ¢arrying out my examination I haille lo110'¢d all applicable DiTections giveD by the Charity Commission under Section 145151(bl ot'ihe Act. IndepEndcnt txamtn¢r 5 statE¢t Sincc your charity's gross income exceeded £250,01>0 your examiner musi be a member of a listed body. l ¢an ¢onfirm Ihai I am qualitied to undertake the examination because l am a member ot the Institute of Chartered Accountants in England and Wale5, which is one of ihe lisled bodie5. I ha co¥npl¢t¢d Jny examination. I confiTTn that no matcrial matiers have come io my attention in connecticin with the examination giving me cause to believe ihal in any mai¢rial resptcl.. accounting CordS WeT¢ noi kept in re5P¢Ct of th¢ Trusi as wuired by Seciiort 130 of the A¢¢; or the accollnls do not attOTd with those re¢ords', or the accounts do not compl}, M'ith the applicable r¢qu1mentS concerning th¢ IOTM and content of account5 SEt out in the Char&t2es (Accounts and Reports) Regulation5 2008 other than any rtquirement Ihal the account5 give a truc and tair viem. which is not a rnatter considered as parl of an independent examinaiion. I have no cortcern8 and have come across no oiher matters in connection with the examination to which attention should be drawn in this rcport in order to enable a proper understanding of the account5 to be reached. Kenneth Morri5 Limited Kenneih Morris Limited l Aston Court Brornsgrovc Technology Park Brumsgrove WoTcestershirE B60 3AL 21 May 2026 Page 4
Broms ove United Charitie5 StateTn¢ni of Financial Aclivities ror ihe Year Ended 3 5 December 2025 2025 Total runds 2024 Total tunds Unresiricltd lund5 Restricted luDds Notes INCOME AND ENDOWMENTS FROM D()nations and ILEacies 9.5(K> 9,50(k 5,500 Ch#rht#blt attlvlties Housing Activitie5 288,302 288,302 288,729 Inve.%tn)enl income 36,643 38,998 Total 334445 333 227 EXPENDITURE OIN Charitablc #ttivltlts Housing Aclivitics 427,035 427.035 438,586 other Tot#1 449 327 449 327 457 362 Nei gainslllos5esl on investments 149.0251 49.0251 42,648 NET INCOMEIIEXPENDITUREI 1163,9071 1103.9071 181,4871 RECONCILIATION OF FUNDS Total funds brought forward 1,581.446 1,581,446 1.662.933 TOTAL FUNDS CARRIED FORWARD 1.417.539 1417,539 Th¢ not¢5 lorm part ot'th¢5¢ tinancial 5tatcment5 Page S
Bioms rove Uniied ChaTiti¢$ Balance Sheei 31 Decernber 2025 2025 Total funds 2024 Total lunds Unrestricted fund5 Restricted lund5 Notes FIXED ASSETS Tangible &%sets Investments 10 796,907 1.276,292 790,907 1276,292 811,893 1325.316 2.073.199 2.073.199 2,137,209 CURRENT ASSETS Debiors Cash at bank 12 2.638 61.928 .793 146420 61,928 64,566 64,566 155,213 CREDITORS Amounis falling due within one yeai. 13 143.3451 143.3451 130.0011 NETCURRENT ASSKTS 21.221 21.221 125.212 TOTAL ASSETS LESS CURRENT LIABILITIES 2,094,420 2,094,420 2,261421 CREDITORS Amount5 falling due after more than one year 14 188,1231 189,6141 ACCRUALS AND DEFERRED INCOME 17 1588.7581 1588.7581 1591.3611 NET ASSETS 417 539 1417539 1581446 The notes torm pan ot'ihese tinancial statements Page 6 continued...
Broms rove Unld Charitie5 Balancc Sheet c ntinued 31 Dcccmber 2025 FUNDS Unrestricted funds.. General fund Land & Buildings Cyclical Maintenance Fund ExiraoTdinari' Repair Fund 861,323 927.317 116,677 516.214 421 238 67.806 382 899 1417539 1581446 TOTAL FUNDS ,417539 1 581446 The tinancial statements were approved by th¢ Board of Trustees and auihorised for i$su¢ 21 May 2026 and wer¢ signed on it5 behalt'b Tnjsiee Trustee Tru5t¢¢ The note5 tOTm part of thes¢ finan¢ial siatemenis Page 7
Brom5 rove United Charities Note5 lo ihe Financial Siatements r th Ycar b.nd d T 2025 ACCOUNTlTr4G POLICIKS Ba$is of preparing the financial stattments The financi&l siaiemenis ul. Ihe chèrity. which 15 a public benefit entity under FRS 102, have been prepared in accordanc¢ with thc ChariiiLs SORP IFRS IQ21 'Accounling and Reporting by ChaTjtit5'. Stal¢ment of Re¢ommended Praclice applicable lo charities preparing their accounts in accordance M'ith the Financial Reporting Siandard applicthle in ihe UK and Republic of Ireland IFRS 1021 lefteclivc l January 20191,, Financial Reponing Standard 102 The Financial Reporting Standard applicable in the UK and Rcpublic 01-5land, and the Charitie5 Act 2011. The fjnancial stalemenis have been prepared under the hi5tori¢al ¢usi convention, with the exception of inw¢5tment5 which are included al m&rkei valu¢. as modifjed by the revalllaiion ofcertain assets. The fomiat of these financial siatemenis has been r¢vis¢d io comp5y with the Registered Social LandluTds Genernl Determination 2006 the 51al¢menl ot. accounting requiremcnis tor registered social landlords contained therein. and in accordance with the SORP.. accouniing by regisiered social housing providers 2014. Finavfial r¢porting 5taDdard 102- reduced disclosure exemption5 The Lhariiy has taken advdniage tsl. Ihe lollowing di%¢105ure exernptiun in preparing Ihese finantial $tHttls, as pemiiltcd by FRS 102 The Financial Reporting Sianddrd applicable in the UK and Republic ot'lreland,: the requir¢m¢nt5 of Section 7 Statement ot-cash Flow5. All income is recognised in the Siatemeni of Finanrial Activities on¢e the chariiy has entitlement lo the funds. il is probable ihal ihe income will be r¢G¢ii'ed and thr amount can b¢ measured telitsbly. E%peJJditur¢ Liabiliiies are recogni5ed as expenditure as soon as there is a legal or constructive obligation commilting the charity to thai expenditure, it is probablc that a transfer of economic bentfits M'ill be required in 5ettlem¢nt and the amount of the obligation can bc rnea5ured reliably. ExpenditUTe 15 accounted for on an accruals basis and has been clossifi¢d undeT hedditt Ihai agEreeate all related io the calegory, Wheie costs cannoi be directly aiiribuied 10 particular headings thev have b¢¢n allocated to activities on a basis con5i5t¢nl with thE of r¢sour¢E& Grants offered subje¢i io Conditions which have not been rnet al the year end date are noted as a commitmeni but not a¢¢rued #s expendiiure. Tangible fixed a55et5 Depreciation is provided ai the tollow'ing annual raies in order to write otl-the cos15 less estimated r¢5idual value of each a55et over it5 eslimated useful lit¢ Freehold Property FixtUTe5 & Fittings 2Vu on cost 150/0 on reducing balance Land 15 noi depreciat Taxatio The ¢hariiy is exempi from tax on 11$ charitable aciivities. Fund 8f counting Unrestricted funds can be used in accordance with the charitable objectives &t the discretion of thc trust¢¢5. Resiri¢t¢d funds can only be used for parii¢ular restricted purposes within the object5 of the charity. Restrictions arise when specitied b), the donor or when funds are raised tOT particular r¢styi¢t¢d purposes. Further explanation of the nature and purpose ot each tiind is included in the nott5 to lh¢ finaD¢ial s¢aiem¢nis. Pag¢ 8 continued...
Broms row¢ ljniied Charities Note5 to the Financial Statements continued for the Year Ended 31 Dec¢mb¢r 2025 ACCOUNTJiYG POLICIES- ooDtinued Pension Costs and other p05t-retirtmtnt bttheflts The charily opcraics a delined contribution pension scheme. Conlribulions payable to the charity'5 pensiov bern¢ are charged to the Stalemcnt of F"inancial Activitj¢5 In the period lo ivhich they late. Investments Inv¢simenl% we stated at Mark value at the balance sheet date &s proi'ided by the investment bToker. The Statement tFt' Financial Activities include5 the net gain5 105ses arising on Tevaluations and disposals ihrouBhoul the year. Extraordirjary malnten#n¢t to$t$ and r¢servts The Lharily has Lstablished a regular programme ot. cyclical repairs and maintenance in accoTdan¢e with ihe Iwst deed ol. the charity. Repairs are charged to the VenUe account in the year in which they are incurred. The reserve represents the amount5 1 aside for cyclical and extraordinary maintenance. INVESTMENT INCOME 2025 2024 Rents received- nel of costs Dividend income COIF deposit accouni income Dep051t account interest 11,249 22,845 2,082 467 9.227 22.245 6,152 1,374 36,643 38.998 INCOME FROM CHARITABLE ACTIVITIES 2025 2024 Activity Housin8 Activities Social Housing Letting 288 302 288 729 CHARITABLE ACTIVITIES COSTS Grant funding of Support cos1515ee Hole 61 Dire¢1 Costs Igee note 51 Tolals Hoysing ActlVLties 427 035 Page 9 ontit)ued...
ve United Charslies Notes to the Financial Statement5- continued for the Year Ended 31 Dccember 2025 GRANTS TA YABLE 2025 2024 Relielin Need 2.650 4,000 SUPPORT COSTS Governance costs Managernent Totals Housing Activities 7,752 50,542 2025 2024 Clerk io the trusiees Pension Treasurer's honorarium 35,072 3.125 28,927 3,024 42.790 36.370 OTHER 2025 2024 Dcpreciation Interest payable and 5irnilar charges Support C0515 13,225 9,457 9.281 66,962 Page 10 Contxnu...
Broms rove United Charities Note5 to the Financial Siatement5- continued for thc Ycar Ended 31 December 2025 TRUSTEES, REMUNERA TION, AND BENEFITS -fheTe weTe DO Iruslees, Temuneralion or other bcnefils tor the yeaT ended 31 De¢ember 2025 nor for ihe year ended 31 D¢c¢mber 2024. TTU5t¢¢s' cxpen$¢5 There were no 3 1 December 2024. trusiees, expense5 paid tor thE yEaT Ended 31 Decemb¢r2025 nor for the year ended STAFF COSTS 2025 2024 Wages and salaries Other pension costs 91.350 88.907 95.322 92.496 The average monthly number of employees during the year wa5 as follows.. 2025 2024 Full time Pan time Administrative- full time Adtninistrativ¢- pèrt time No ¢mploy¢es TE¢eivrd ¢molum¢niS in excess ot'£60,000. io. TANGIBLE FIXED ASSETS Freehold properry -PBC Freehold Propcrty -KFC FixtUTe5 riitings Totals COST At l Janllary 2025 Additions 636,961 50,477 629 1,299,153 629 At 31 De¢ember 2025 636961 611 715 1299 782 DEPRECIATION Al l January 2025 Charge for year 75,517 372.937 38,806 1.845 487.260 At 31 December 2025 384 696 40.651 502 875 NET BOOK VALUE At 31 December 2025 559,433 227.019 10.455 796.907 Ai 31 December 2024 561444 238.778 811,893 Page 11 continued...
Broms rove United Charities Notes to the Financial Staiements- conti for th¢ Year F.nd d 31 DecL¥nber 2025 10. TANCIBLE FIXED ASSETS- tontlnutd Included in cost or valuation of land and buildirJg5 is treehold land. of £560,2Th)12024- £560,200) The charity owns fr¢¢hold land and property in the Bromsgrov¢ area. The land cansisls of .. la) Land undersiood w comprise 3.777 acres ai Bournheath which is ienanied Ibl Kathleen Field Court compTising 19 s¢if-coniaintd units fronting io Churchfield5 Road, Bromsgrove tOgLiher with 42 Churchfields Road, Bromsgrove. Icl Land whi¢h is understood 10 comprise 1.2 acres known as Phebe Bell Court, comprising 24 tlals and I house at The Flais, Sidemoor, Bromsgrove. Deeds are not avatlable tor inspection in respect ot. ceTtain propert¢9 relerred io above. the only evidence of title con515t5 of Orders of the Charity Commission including th()se daied l Augusr 1982, which vesied the title ol-Bromsgrove Consolidated Chzriiies in the Official Custodian dated 25th April 1899, which described the property which at Ihat date wa5 ve8ttd in the Official Custodian in the schedul¢ thereto, and the Order of Scheme. FIXED ASSET INVESTMENTS Unlisted inve8tments MARKETVALUE Ai l January 2025 Revaluations ,325,316 49,024} At 31 De¢ember 2025 1.276 292 NET BOOK VALUE At 31 t)¢c¢mber 2025 1276 292 At 31 Dccember 2024 325 316 There were no fixed &ssel investments plliside the UK. Co$1 or valuation at 31 December 2025 is repT¢senied by.. Unlisted inve5tment5 Valuation in 2021 Valuation in 2022 Valuation 2023 Valuation in 2024 Valuation in 2025 Cost 515.802 (138,8531 120,482 42.648 149,0241 785,237 1276 292 Poge 12 C4)ntinued...
Brom5 rove United Charities No5 to the financial Statemcnls- continued for the Year Ended 31 Dtccmbcr 2025 FIXED ASSET INVESTMENTS- eontinued It. rixed asgei invesirnents h4d not been revalued they would have been included ai the following histori¢al tost.. 2025 2024 C05t 785,237 785,237 Fixed asset investments were valued on an open market b15 on 31 December2025 by CCLA Tnve5tment Managernent Lirnited. At the year end the above investment compTis¢d 1,949.61 12024 1.949.611 COIF Accumulation ShaTes and 40,270.30 COIF incorne 5hare512024 40,270.301. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prepayments and accrued income 2,638 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 T&xaiion and social security Other ci'editors 1,071 28,930 14. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2025 2024 Bank loan5 (see note 15) 88.123 89.614 15. LOANS An analysis of ihe matUTsty of loans is given below: 2025 2Q24 Amount5 falling due in more than fjve year5.. Repayable by instalments.. Bank loans more than 5 years by instalm¢nt 88,123 89,654 Page 13 continued...
Brotns rove Uniled Charitie5 Noies tLJ Ihe Financial Staternent5- continued for th¢ Year Ended 31 December 2025 16. SECURED DEBTS The following secured debts are includcd iviihin ¢ttditi)rs'. 2025 2024 Bank loans 88,123 The loan is secured by a firsl legal ¢harge over the properlies roncemed. The title deeds and docuTnErtts arL, held by The Ros'al Bank ol. Sioiland as administrators lo Or¢hardbrook Limited Iihe lenderl or bv sDlicitors to Orchardbrook Limiied's order. 17. ACCRUALS AND DEFERRED INCOME 2025 2024 Housing Association grant 588 758 591361 18. MOVEMENT IN FUNDS NEt Tnovemeni 2n tund5 Transfers between lunds At 31.12.25 At 1.1.25 UtsrE5trltttd funds General fund Land & Buildings Cyclical Mainlenan¢e Fund Extraordinary Rcpair Fund 927.317 16.677 116.214 421.238 15,3941 160,6(M)I 861.323 186,0081 61.3391 37.600 67,806 382.899 1581446 163,9071 1.417,539 TOTAL FUNDS 581446 163 9071 .417,539 Nei movement in funds, iDcloded in the above a5 follow$'. Incoming resource5 Re50UTres expended Gains and losses Movernent in funds Unrestrl¢ted fvnds General tund Land & Building5 Cyclical Maintenance Fund Extraordinary Repair Fund 324.945 1291,2201 {39,1191 15.3941 9,500 192,3681 54 573) 13.1401 186,0081 613391 449 3271 49 0251 163 9071 TOTAL FUNDS 449 3271 49 0251 163 9071 Page 14 continued...
Broms ove Unil Charities Noies io Ihe Financial StaiemeDts- ¢ontinued f r Ihc Ytar Ended 31 December 2025 18. MOVEMENT IN FUNDS- eontlnutd Comparatives for movement in Tran5f¢rs betiveen funds movement in fund5 At 31.12.24 Ai 1.1.24 Unrestrictcd fvnd$ Genernl fund I.(d & Buildings Cyclical Maintenance Fund ExtravTdinary Repair Fund 906.040 127,844 218,162 410,887 80,377 159,IlXJI 927.317 116,677 116,214 421.238 1138.5481 36.600 22.500 1 662 933 81,4871 1,581.446 TOTAL FUNDS 1662,933 81,4871 1581,446 Comparative nei movement in tunds. included in the above are as follows.. Incorning r¢source$ Resources expended Gain5 and osses Movement in funds Unrestricted fund$ General tund Land & Buildings Cyclical Mdinienance Fund Extraordinary Repair FurKi 323.881 1261.5571 18.053 80.377 9.347 1155,6921 28,9471 7,797 16.798 {138,5481 12.1491 333.227 457.3621 42,648 814871 TOTAL FUNDS )33 227 457 362} 42.648 81.4871 A current year 12 months and PTJOT vear 12 months cembined p05jtion 15 as follows.. Net mov¢TDeni in tund5 Transfers between tunds At 31.12.25 At 1.1.24 Unrtstricttd fund5 General tund Land & Buildings Cyclical Maintenance Fund ExlraoFdinary Repair Fund 906,040 127,844 218,162 410887 74,983 122,3331 1224.5561 73.4881 1119,7001 861,323 74,200 67,806 382 899 1662 933 245 3941 1417539 TOTAL FUNDS 1,662 933 245 3941 1.417539 Page 15 continued...
Broms ove United Charities Noies to the Financial Staiemenis- continu for Ihe Year EndLd 31 December 2025 18. MOVEMENT IN FUNDS- eontinued A currenl yeaT 12 monihg and prior year 12 months combined nel movetncnt in tund5. iH¢luded in Ihe above are as rollows-. Incoming r¢50urce5 Resources expended Gains and losses Movement in funds Unrestricted fund5 Genei'al tund l.and & Buildings Cyclical Maintenance Fund Lxtraordinary Eicpair Fund 648.826 (552.7771 122,3321 1248,0601 83,5201 121.0661 74,983 122,3331 (224.5i61 73,4881 18,847 4,657 667,672 906,689 6.3771 245,3941 TOTAL FUNDS 667.672 906 6891 6,3771 245.3941 19. cor4TINCENT LIABILITIES There ivtre no known material conlingenl liabilities ai the year end. 20. CAPITAL COMMITMENTS 2025 2024 Coniracled but not Provided for in the tinatt¢ial slaicments 17,7 21. RELA TED PARTY DISCLOSURES There were no relaied party transactions for the yw ended 31 December 2025. 22. POST BALANCE SHEET EVENTS There were no known material post balance 5heeL event5. Page 16
8 8 2 * f 151