Ch4rlty felllslrnl•on numbor 2111J42 IEng14nd Ind Company r•ghtr•llon number RCfj00619 TOCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
TOCH LEGAL AND ADMINISTRATIVE INFORMATION Tru8tee8 T Drummond ICh•r) OPoo D Child P Gill Mfs S K Rayat MrRGNaik T Chamock (Appointsd 12 Odober 20241 (Appointed 12 Oclohr 20241 (Appoinled 12 Octobet 20241 Charity numbèr IEngland and Wal9¥1 211042 Company numb RCW0619 Reglster¢d offlce 483 Green Lanos Lrd0Th N1348S Independent examlner Jefforns 8usiness Soljtions knmiied Lumaneri House 8tythe Gate 8tythe Valt8y Park Solihull Wasl Mldlands 890 8AH B•nk•r¥ The Co-OP0r•live Bank Pk PO Box250 Delf House Southway Skelm&rsdale WN86 Sollcitors B P Cdlins Collins Hous¢ 32-38 Stslion Road Ger¥8rds Cross Bucks SL9 8EL
TOCH CONTENTS Pag• Trustees. report Independent exami$ report Str1ennI of frtancAal adivrti Balanc* sheet Notes to the finanaal 8lalemenl$ 9-25
TOCH TRUSTEES. REPORT IINGLUDING DIREGTQR'S REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustee$ present thgir annual report and financial stslemgnls for the year ended 31 Marth 2025. Ttte accounts heve been prepared in accordance Wilh Ihe accoumng polKJes set OLrt In nrfe 110 4Kounls and comply with the dlarity's Royal Charter, and the Slalemenl of Recommended Practtce {SORP). "Ac£ounling and Reporting by Charitses" issued in October 2019. ObJ•¢tSvM and a¢tSvlll• The obleuives of Toc H Temaln unchanged. We o)nlnue io provKe $uppon to 10(ai peopk ano the ¢ommunffj"e$ where they live to improve their quality of life. Our new approacWstsblishing community initiatives that meet local needs and promote wellbeing. either dire¢Uy under the Toc H banner or in partnership with local eharitiès in partieularty disadvarrtag•d ar•aws PTogrgs$ing Al the heart of our woth 1$ a simplè but powèrfrjl mi$sion.' to ereate a sense of b•longing as a coynt•rforc• 19 th• fragmentstion. èXGlvsion and polarisation whiGh GharnGterise5 muGh of our ¥ori¢ty. This has b¢¢n part of our history from the beglnnlng. W& believe that belonging is not a p8$$r0 feeling, bvl somelhtrng thal must be activety nurtured -through indusion, ¢onne¢ion, recognition, and a9¢ncy. In¢iuslon Is our Staning point, we sm.ve io ouilo wnmunnies where no one is left trehinere Oisparnies are addrèssetl, drfferences are not just loleraled but acctsmmo(Jaled. and where cultural sensrtivity and th'sability inclusion are •Mddad in èv¢rything w• do. Thi$ m¢•n$ waling environments that are open, responsive. and welcoming lo all. Conn•etlon is what bind$ vs. support the dev¢lopm¢nl of relatr'on3hip8 that ere dynamic and lastin relationships that go beyond surface-1&1 intèraction or policy rhetoriG losler communiti'e5 that are emotion811y rich. where people feel aenuinely affiliated, a¢¢epted, and ¢ared for. Vlslblllty and rneognltlon are ess8ntial. We believe In ampllfylng the voices of those we work alongside. Everyone should be seen, heard, and Value0t as a mattèr of tokenism, but through deep $e¢t and aulhenlidty. Irs About moving b8yond mark8ting narrati¥85 to gmbraco and honour wople's idenlrbes and INed experiences. Finally, ag•n¢y is fundamentol. True befonging m98ns peoplg feel a sense of ¢ontrol over their INes and circumstancés. We support individuals and communib'&$ to exercise influence. ¢re8le thange, and paitirypate meanin9lully in th¢ dc¢48ion3 that aff¢Gt them. Belonging Gannot ex18t wrthout the powtsr to 8hape your own path. Together with local community groups across th& country. we work lo bring this wsion to lifHuppobng iniliativos thal build indusive, oonrbected, and empowered c4)mmunities wher• everyone belongs. Our local and national d&v81opm8nt work continues to grow, wilh a numbèr of signfficant initiativo$ reffl•ding o commitment io public benefit through the prevents'on or relief of poverty, the advancement of educatb)n, heahh and wellbeing, Ihe promotion of community development and atszenship. the arts, conflict resolutson. and the fostenng of religious and raaal hamiony. equalifv. and diversity.
TOCH TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) ICONTINUED) FOR ThE YEAR ENDED 31 MARCH 2025 E¥¢8well, Newport The Eveswell Communlty Centre Is an avotion of longstanding Toc H tity. buijding on the legary ol our local branth established in the 19505. The Centre 1$ now under the $leward$hip of a Strong h)cal management group, with a growng number of iniatNes cwroduced by communrty members to support tsmilies, Yng peop. and oldèr osidents. We #ts delOping a long-tèmi. 8eo-fri•ndly plan to ensure the Centre remains 8 valu8t4e and 8UStainable asset the mmunty. Plllgwenlty {Plll. Newport In Pill, wo af8 wc¥kn'n9 In ¢kJse partnership with the Pil Trust, an (ryanisation with a welknslablish&d programme SUPF¢rting individuals expwiencing food inse¢ufity. as wem as wider work with ralIeS and cFHlthen. 81kPOOl are colloborating wrth St Peter'$ Chvrth, which has 8 strong history of wothng wth people eXperIenng homal8ssn8ss. Our Inl¥•Man1 has heed •xpand the portfolio of activities available through the Church Centre. Thombury, East adlOrd The TtrK)mbury Charrty Is Currently in the woce$s of registlg wth Ihe Charity Commission and will take on the management of the Thombury Centre. Toc H is sur4)orting this Iransition and working dosely with the new charity to establish a sulle of Tevitalised mMun Fi&Ll3. D•nry, Falklrf( Denny MaInS one ol oyr Original Toc H bianc¥e$ and is undertaklng an asset transfer pYoce$s lo secLfe the fijlwe of ts dub for indiwduals with learning disabilities. This is a vit81seN in the Falknrk 8re8, and our goal is to protec4 and expand 11$ provts1 through pemianent premises and long-terrn 5uslanability planning. High 8r¢x>ms. Kent Brooms Comrnunty Certre, developed from one of our original bran¢he$. ¢urTenlty fo¢u$es on children and yo9 pÈopte. We ale a¢Xivety exFloring the expansion of this worft lo develop 8 fvlly-fledged family gnd thIldn'S Other Ongolng Lo¢01 Worft We wntinbje to maint#in and $uppNt lo¢a inrtialwe$ In Co$by. S•ltbum-by-th•4¢a, Mlll Hil. Looe Icornwalll. and Barton-upon-Humb•r. each deliv19 gra55rools community engagernent and support. Welrslde Host•l. Lake Dlstrict Our hostel al Weirside has $een strong usage this year, provldlng temporary actonynodation for asyhjm seokors, familY4s with ehildr•n. and oecasionally wsllors $•On9 affordable xcess to Ihe Lako DiKtrict. Em•rying Worf( We are exploring areas of woth in Darfagton •t Midlands). the Wel$h Valoy•, and L•k•ster, in response lo emerging comrnunty n8•cls and opportunities for Covaboratic. SIr8t85 lorachiowng8ims andobiectives The truslees have reviewed the guidan(% on public benefft issued by the Charrty Commission and consider that To¢H's aims and adivities. as set out above, fiAfiI the uileria. The InJgt¢es do not an11pate arty change In the futwe lo thls operational approa¢h. The Charity has set aside funds for the tran$i1Sonal aTrangemants qUIred by its new slrate9y. We h8ve set aslle a prowrtion of oui assels as wothing captal fof the transibon lo the ngw strategy. Thesa funds ar8 b•ing usod io ern(ry our ExevJtive Team and lo provide developrnenl funding the firgt three years of the plan.
TOCH TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlèv•m•nts p•rfomwi¢• SJgnrfanl aclNilies and aotsevemonts againsloty'edlv This year has had three main elements in term of our achrevernenl and perfom8n('. ensuring org8ni8alion works effectively and efftiently. what we have c811ed Thygiene, work. Snd is Ihts tÈevelopment work Ihal we have done wrth l¢xal projects. Then, third, promoting the organlsat)n to new partners so Ihat we can expand our portfofio of actiwty Enswing our oryanisao Is fft for puYpo8• has b••n a m¥Jw fo¢u$ this y•v. This ha5 inv(4d undertaknng comprehenswe heahh and safety, aThJ whefe necessary fire audrts auoss all our propertie5 and en8uiing each is correctly registefed with thè Ld R•gisty. Thèrè have been $om8 ¢osts assoc4aled with this work. We have ewed and strengthened our sal8guardin9 Ptoeedures lo ensure they meet the highest standards. In addilion, we have Imptem$nled robust financ431 systems lo support accurate and transparent accounting. parttcularfy where we re involved in government-lunded programrnes Ihal require enhanced audit processes. have also èstablished Sy51trrns lo support our partners in areas such as HR and safeguarding, further enhan¢ing our ¢olleclive ¢apa¢ity lo deliver safe and effective services. Thls has aE50 induded the last phase of dIng our soual enrprtse work In Newport which is now ccrfnplele. Then second a key strand of our wk Ihls year has foarsed on devefcs)ment attos5 several sites and partnerships. In Evesw811. N•wport. we h¥ve undErtakEn SignifinI development, 3UPPOrted by funding from the Community 0ernh1p Fund (Ministry of Housing, Communitie5 Lctal Govemment} and the Communty Fa¢iliti•$ Fund. an iniliativè of thè Welsh Govemmenl. This Investment will allow fof the complete renovation of Ihe Eveswel Communlty Centre, ensuring it remains fft for purpose for the next 20 10 30 year5. The works indEfde full insulotion, the installation of sc4ar pan•l$, and tho creation of an ectsfriendly green roof. As part Df the wdevelopmenl. the buAding wdl be Iransfefred lo Toc H Nya an a55et transfer from Nev4POrt City Ctsunal under a 25.year lease. In parallel. we are supporting the kral Management CommFtte8 lo dtvelop a str8tegi¢ plan and establish sy51ems Ihat wil enab]e both the expansion and enhanc•menl of services offered through the ¢entre, through a W0S$ of c&production with the local mmunIty. In Plll, also In Newport, we Wliinue lo support the Pill Trust with fundrnising to sustain their excellent work wlh hjcal familie$. We are currently develoF¥rJ proposals lo extsnd this work, induding rasponsès to rising food insecwity in INJht ofthe imminent dosure of Newport Foodban In Blackpool, two futxled piojecis rame lo a dose during the year. We have slnce refowsed our efforts on supportwlg young pec¢)le and are wothing towards a larger-5cale initiative. This w1 indude renowdlir)n al St Peter's Church C•ntr•, a mLthvused commurNty hjb siluated in one of Ihe most deprived areas in Eftand. In Thornbury l&¥t 8radford}, we have sutr5sknIy Taised fvnds lo support the transition from Ihe curr8nt tènant to a newly fotmed chariiy. which is in the process of registering with the Charity Commiss¢on. We will ntInUe to support th charity in developing new initialves at the Thornbury Cgntrn, and the o)ming year, we pk3n lo explore worfi foujsing on social Gohesion and tackjing community polarisalion. In Denny (Folklthl, we have respcfflded to ¥nportanl changes under the Dlsclosure Iscetlandl Aet, working wrth our volunl?ers to ensure our work with thildRn and vulnerable adums Yemains lully c))mpliani W8 8Lso supported efforts to secure funding for the annual holmlay for partK4pants al the Toc H Cluwn experienc we ¢onlinue 1¢ enttan( each year. Al Hlgh Brooms IKntl.. we have launred new work supporting nr0dVerSe childn and Iheir famih"es. The Community Centre remains 8 valued anLf welkused lacifjty. hosting a rangè of groups and local ents. W8 4re currenity exploring options lo further develop family serytces in this area.
TOCH TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORTI IGONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 In lin& our commitment lo supporting displacd communities, we (vgani8ed a residential week for Ukrainians in the UK und•r thè Hom•s for Ukraln• scheme. This provided fafflilies with an opportunity to nneCt, Share mutu81 pport, ond partieipotc in a rangc of cnriohing ad4wticIUd19 mindlulne6$ 6è6¢ion6, n•eing on Lake eere, Irchery. arHI throwFng. The wpBk wa5 very WBII tetzivvd, we plan lo rEpE41 IhE Vvenl in 2025, Then third we are exploring new work. We are p8rtlcularty conc•m•d lo support thiklren and families and are dr8ng up Wans io Ilevelop ihls work In OUT exttfrng hub5. We are also explorfng thp pu55ibility vl fDGu55ing i dweloping work of socwl (hesn and address¥ig the polarisalion whith has me lo ¢wa(aorbse w wety in rocent years. Flnanclal M¥l•w Vve are beglnnlng to ¥ee a relum on the work we have ¢Jgne in building Ihe mgdel vf oy¥rotivn. ho a 8urplus of £356,411 this year which is largely due to the dosure of the social enterprise in Newport bui al80 from the focus we have bgen 9iving to the'hygiene. work we have been doing. Our aND IS to break even in 25rd6. R•sorwo$ policy We anbdpate oui income coming from three main sources.. Individual giving from members and other SUPPOrters as wtsll 8$ events InMe from adiwty w• will d•wlop over the first the years ofthe plan. fyranl# from Charilable Trusts And Foundations . Grants from public bodies induding local authoribes. CCG'S, Cenhl Government etc. Structurni gov•rnan¢• •nd man•g•m•nt The irusiees, Who are also Ihe airectors for the purpose of rnpanY law. and who serve¢J dumng the year and up io the date of signalLtre of the finanaal statements were.. T Drummond Ichairl P Dimoline (H Tieasurw) D p18 D Child R Barker (Vi¢¢ ¢h•ir) P Gill Mrs S K Ravat MT R ti NaiK T Chamock (Regned 12 Othb8r 2024) (Resigned 12 Ofaober 2024> (Appointgd 12 Octob8r 20241 (Appoinied 12 oober 20241 (Appointed 12 October 2024) RClmnI 4pwntment oltwsto8s None LTrfthe trv5tep5 has any benBfi(aal intere51 in thE t9MpY. AM of lh¥ Iru¥l¢¥s ale olthe cvmpariy. The th8rity 1$ gOV8rned by ts, Royal Charter and 1$ an on1pOrated assodatkn.
TOCH TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Organisali017al slrvclij The Trustees rryet for six fijll board meetings during the year enctecj 31 March 2025. The Finance and General Purposes Cgfflmittee has been gi delegated authorty by the board to make essential operabon%l deusKins. The Finance and General Purposes Cc¢mmrttee consists tsl -Tht Chair -The Vice Chair -The Honorary Treasurer -Tle Ch1 Executive Offi¢er All decisions iaken by the Finance and General Purposes Ccmrnittee are reported lo the next full m*iirwJ of the board for scrutiny and ralificatton. The tru51ees' report was approved by the 8oard ol Tfuslees. T Drummond (Chair? D Child 15 September 2025
TOCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TOC H I report to the tru8letr8 on my examin•tion of the financA41 stslfjmgnts of TOG H (the charity) for the year ended 31 Marth 2025. R¢sponsibiliii"es and basis of rnPOIE As the Iwsteès of tho ¢harity land also its directors for the purposes of company law). you are responsible the Preparation of th• finanaal $tatem•nls in arAxJrdance the requirements of the Companies Act 20C6. H•n5 satF8fied myself that the finanrAal atatem•nl¥ of th• thority are not T¢quircd lo be audited under Part 16 of the Companies A¢t 2006 ¥ntJ are èllglblg for Independent examination. I report in respect of my examination of the dri$ finantyai $l&lements carried oul under seGtKJn 145 of the Charities Acl 2011. In carying out my examination I have followed the Directions givgn by the Charity Commission under section 145{5)(bl of the Charlties Act 2011. Ind•pendont •xamlnoff• Btatemont Sln¢e the tharity's gr05s income exceeded £250,000, I independent examlner musl be a member of a body Ilsted in se¢U'on 145 of Ihe Charitbes Ad 2011. 1 ojnffim that l am qualffied lo undertake the examinolion be¢ause l am a m¢mb¢r ofABEoryation of Chart•r•d C•rtffi•d Aeeountsnt#, which is on• of th• list•d bodi•s. I h3 cffipleted my examination. I (nmI that no m8ttors have 4%me to my ottenti in ccnn•¢tion ¥th th• examination giving me cause to believe that in any mel?ri81 r&51.. accounting reo)rds were not keDt in resDe( of the ¢arity as required by sectiijn 386 of the Companies Act 2006. the financial statements do not ard witti those records; or the financaal statement5 do not ctynply th the accounting requirements of section 398 of the COmnI8S Act 2006 other than any requirement that the finants81 statements give a true and tsir ¥iew, whith is nrA a Matter considered a5 pan of an inaepenaeni examination,. Ihe financial slalemenls have not been prepared in accordance with the methods and prinuK4es of the Slatèmenl of Recommended Practice for accounting and reporting by tharities ¥pplicable to charitie$ preparing their accounts in accordance with the Fin4noal Repo.9 Standard applicable in thè UK ar Rppijhbt ttl Irèland IFRS 1021. I hab* no c4ncorns and have wme auoJ8 no other matters in conneth.on w6th the examlnallon lo whlth attenllon sk1 b¢ drawn In thls report in order to enable a proper understandlng of the Iln¥n¢t81 stslemenls to be re8¢hed. Mv Mark Jam•s Eden J•froms Bu8ln¢u 3olutlon$ Llmltsd Chrt•rnd G•rtsfi•d AGGgyntsnts Lumaneri House Btythe Gate Bhe Valley Park Solihull Wesl Midlands B90 8A Date.. ybJ.::..l......
TOCH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Total Unmtri¢t•d Ro%trl¢t lund¥ fvnds 2024 2024 Tot#1 funds fund5 2025 2025 2024 kneome and endowments Irom: Donation8 and leg8rye8 Ch8ritoble adivitiès Enlerpfise Income Invèstrnenls Other inc(Jme ,831 437,858 6.89S 528,687 6,89$ 47.250 20.000 .895 67,250 6,895 13,396 35,120 22,322 13.3 35.120 22.322 66,932 128,085 66,932 128.085 Totsl In¢om• 285,848 444,751 730,599 118,088 26,895 144,983 Exp•ndlture on: Rasing funds 6.600 6,600 Rel>el to PQOf and aged Advance educatSon Faullties for recrnallon or other l¢i$ure limè Enterprise Expenthtwe 1 S7,890 20.245 73.007 230,897 20.245 188.727 25.476 5.430 194,157 25,982 100.330 100,330 139.540 150,175 6.986 146,526 150,175 Total chrlt4ble •xppndllure 278,465 73,007 351,472 503.918 12.922 516,840 Matwial cnsts Other expenditure 3.257 4.107 3,257 4,107 14 4.B46 4,846 Total expendllure 283,311 79,607 362,918 511.282 12.922 524,204 Net gainsl(losses) on Inveslrnents 15 111.2701 (11,270) 7289 7,289 N•t inoornll¥xpgndrtur•l (8.7331 365,144 3S6,411 138S.9051 13.973 (371,932} Transfers beeen funds (1.23 1,237 14.4221 4.422 Net movem•nt In fund8 f1 (9,9701 366,381 356,411 (39).327) 18.395 1371,9321 R•con¢lllatlon of (und¥: Fund balances at 1 April 2024 735,603 27.007 762,810 1.125.930 8,612 1.134,542 Fund lanceS at 31 Mah 2028 725,633 393,388 1.119,021 735,603 27,CKJ7 762.610 Thg 51atsmenl of financi41 actMt•s }dud@S all gain$ and lossès rèrgnI5èd in Ihg year. All inccrfne and expenditure derwe frNn conlinung acti¥Tties.
TOCH BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets Inveslmenl property Investments 17 18 19 141,967 146.443 420.000 388,730 530.697 566.443 Current assets Debtors Cash at bank and in hand 20 384,274 212,130 24,233 186,737 596,404 210,970 Credltors.. arnounts falllng due wlthln one year 21 18,0801 114.8031 Net current assets 588,324 196.187 Total assets less current liab511ties 1,119,021 762,610 The funds of the charity Restricted Income funds Unrestricted funds 24 25 393.388 725.633 27,007 735,603 1,119,021 762,610 The cornpany is enlilled lo the exemption from the audit requirement contained in section 477 01 the Companies Aet 2006. for the year ¢nded 31 MarGh 2025. The Iruslees acknowledges her responsibilities lor ensuring that the charity keeps accounting records which comply WIM spciion 386 01 Ihe Aci ana for preparlng ffnanclal siaiemen15 which give a true and fair View of te 51ale ul affairs ol the company as al the end of the financial year and ol its incoming resources and applicaion of Tesources, including ils income and expendilure, for the financial year in a¢cordance ¥Mlh the requirements of sections 394 and 395 and which otherwise comply wth the requirements ol the Companies Act 2006 relating to financial statements. so far as applicable lo the company. The members have not required the company to obtain an audlt ol Ils flnancial statements for the year in question in accordance wlh section 476. These finanoal slalemenls have been prepared in accordance with the provisions applicable to companies subject lo the small mpanieS regime. The financial statements were approved by the Iruslees on 15 September 2025 T Dwmrnond IChaiTI D Child Company registration number RC000619 (England and Wales)
TOCH NOTES TO THE FINANGIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng poll¢l hanty information Toc H is a privale company limitgd by guAr4nté• incorpor8led in England ¥nd Wales. The registered office is 483 Green Lanes. London. N13 4BS. 1.1 Basi¥ of preparation The accoun15 have been prepad in accordance with the charitys Royal Charter. dated 10 June 1971 {as amended 11 December 2013), the Charities and Truslee Inve5trnent IScoll3ndl Ad 2005, the Charrts AccKJunts (Scotlandl Regulations 2006 las amended). the Companies Act 2006 and 'A¢counting and Reporting by Charities.. Slalernenl of RecDrnmended Practice applicable to tharilies preparing their accounts in aeA)rd2nt with the Financial Reporting Standard applieAble in the UK aftd Republic of Ireland IFRS 1021. las amended for 8c¢ounbng p&riods ¢omm&n¢ing from 1 January 2019). Thg charity is a Public Bon&fil Entity a8 deffined by FRS 102. Th9 charity has tskgn advantage Df the provi#ion$ in thè SORP for tharitiÈ$ appn0 FRS 102 Upd3ts Bullotin 1 not to prepare a Statem¢nl of Caah Flowa. The finanoal statements are prepared in sterling, whith 15 the fun¢tional currency of th¢ tharity. Monetsry amounts in these finanoal slalements are rounded lo the neaTe61 £. The financial statements have been prepared under the historical east eortvèrbtion, Imadifièd to indude the Tevaluation of freehold propee5 and lo indutjtr inv&51ment properties and ¢ertain finanaal in$lr(Thonts at fair Valuel. The prinapal accounting poliriès adopted sèt out bèlow. A subsidiary, Toc H Trading Community Inte$t Company IC.I.C), was in¢orporaled on 11 August 2023 as private cornpany limited by guarantee. The Toc H trading Community Company IC.I.Cl wa5 established to explore trading opportunities that could generate addits'onal income lo support the charitable activities of Toc Howovor, after initial planning and assessment, the intended tr¥din9 mod•l did not prov8 wablè, and thè ants'cApaled opportunities did not materialise as expected. A$ a re$utt, the d¢d$lon was made lo wlnd down the CIC, and il was formally struck off the register dissofvfjd on 27 May 2025. In alrythn with the relevant Charity legislation. TOG H has taken ex¢mption from pr¢paring con¥olidal¢d a¢¢ounls, as the nel income of the group (after eliminating irra4jr0vp transadionsl during the accounting Period id not èxcèed the audit threshold. 1.2 Golno tone•rn Al the time of eppro¥in9 the findntsal ststementb, Ihe tru8t8e# hov¢ a r¢a8onable ?xp¢ctation that the ¢haiity h85 ade9uale resourees to eontinue In operational exlstenc for the foreseeable fiJ(ure. Thus the trustees continue lo adopt the going ¢on¢em basis of aUnting in preparing the financAal Statement8. 1.3 Charltsble funds Unrestricted funds are available for use al the discretion of the trustees In lutlhèr¥rt¢o of their th*it4bl¢ obj'ectives. RgSlrfffd ¥re subject to 5pecmc o¥ndlttolls by dDnLifs oi grantor5 a3 lo huw Ihgy may b8 usgd. The Pufposes and uses of the $trIcted fvnd$ are sel oui in the notes lo the financial slalemenls. Endowment fvnd5 are subJ"eGt to speufiG conditions by donors that the caprtal must be maintsined by the eh•rity.
TOCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ac¢oundng pglicies (Conthued 1A kn¢ome Income 1$ recognised when the charity Is leqalty enb'ued 10 It after any perfomiance ¢c41ditsons have been me( Ihe amounis can bg m8a¥yred reliabty, aixl rt is probats that CMo be received. Cash don8lions a re¢ognised on reGgt. Other donallons are recogni5ed once the chaity has been notlfied of the donation, unles5 performanc• conditions require defeffal of the amounl. Incorne tax recoverat4é in relalion to donattons received urxler GiftAid or deeds of (venant Is recognised at1he time of th• donation. L8gaL¥es to whtth the charity 15 errtild ale Iuded in the slalwnent of finawal activities unless they are in¢apgbl¥ of me¥$uremenl. 1.5 Exp•ndlturn Expenditure is rec(nised onGg Ih•r8 is a legal or conslructive obligation to transfer er11m benefrt lo a third pary, 11 is probable th81 a transfer ol ec4nomic benefits wll be required in settlement. and the amount the obligation can be rneasufed reliably. ExpeNliture is Gta$sifigd by acttvly. costs of 4aL activity are made up ol the tot81 of dir&t costs and shared cosis, induding wpp¢rt livolved in undertakir¥J each adiwty. Dired costs 8Wibutable to a single actiwty are alk¥cated dlrecll¥ lo that actlwty. Shared costs whith wntribufe to more Ih4n one aGiNity and support Costs whith are not 4ttributable to a n9 activity aré apportioned btheen those actiwties on a basis nsistent with the use of re5ource5. Cerrtral staff Go5t¥ are all[ated on the basis ol time spent. and depreeAalion corges are allocated on the Poftion oftht assef s use. Restricted ftmd$ are to be used for sppL4fied purpo$e$ laid down by the donor. Expendre for those purposes L8 ch8rged lo the fvnd. toge with a fair allocation of overheads and support rJ)sts. l.e Tangible fixed Tangible fixéd 8ssets aré inthlly measured at Go¥t and subsequently measwed at CO8t or valLRtion. nFt of d¢preciatign and Y impaim)•nt losses. Oepreciation 1$ rewnised so as lo write off thg cost or Valuation of assets less their residual values over the u$¢fvl lives on Ihe follmng base& Land and buildings Fixtures, frttings & equipmenl Plant and machinery 20% Straipy line 2A Strairt line Tho 98in or10¥o 4Fi&in9 on thc dispos41 of ort Ostct is detcmiincd os the dAlerenoe betren the sale pro end the carryrig value olthe asset. and 1$ reGognl$ed in the *aiement olffinanoal act11ths. 1.7 Investsnent proty InNw51Nenl wcpety. whith 1$ propety hebj lo eam rentals andlor lor capital apprec4#txin. is initialy tEwgnised at cosL which Indudes the purchase cosl and any direclty attllbjtable expenth'lwe. Subsewenty il is measured * fair vakne al the rng end date. The surplus or deficit cn revaluation is re(xJgnised in profft or loss. 1.1 Flxed a$set Investments Frrted asset investment5 are initmlly 5re at lrnn8adion pri¢e exduding transaclion eosl$, and afe subsequenlly measured at fair value al each reportbng dale. Changes In lair v81ue are rec(¥Jnised In net in¢omel{4xp•ndilure) thè year. TransacAion coslg are expensed a5 incurred. 10-
TOCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢0n9 polkl¢$
Icontinuodl
1.9 INy#lmi¢nt tyl fixed
Al oath reporting gnil dale, th¥ ¢h8rity reviews Ihe ¢miing amounts ol it$ lanyiblg a$¥ets to determine
wh8ther IheTe is any indication that those assels have suffered an irnpaimionl loss. If any SUL ind%ion
exist$, the recoverable amount of the assel is estimated in order lo Jdemilne Ihe exlenl of the impairnienl
loss lif any)-
1.10 Cash and cash •qul¥al•nts
Cash and cash 8quivalents inrjude cash in hand, deposits held at call wilh banks, other shorglem) liquid
investment$ with Original maturities of three months or less. and bank overdrafts. Bank overdrafts ore shov
within bO9S in Trn1 liaLilitigs.
1.11 Financial instrurnents
The ¢haity has elected to ¥pply the pmw$ions of Secti(m 11 'Ba$ic Financ481 In8lrumenls' and &Glion 12
'Olher Fin8na81 Instruments Issues, of FRS 1 (r2 to all of ils finanry81 Instruments.
Flnanci41 instnjmenis are r8th)gnlsed in the tharitys Sheei when ihe Crity become$ paty to Ihe
ntracfual provisions of the instrument.
FinanGig1 as3el$ ond liabilities are off¥el. with Ihe net mrUnt prexnted in the financial Ststements, vthen
there 1$ 8 leg81ty enfor¢e8ble right lo set off the recognised amounts and there is 8n inl8nb.on to Settle on a net
ba?1¥ or lo regli8e th¢ a¥5¢1 and ¥¢ttl¢ the liability ¥imuttgneousty.
8•si¢ lknan¢l•l•$$¢ts
Basic finantyal assel$, whlckn Indude deblLV$ and ca$h and bank balances. are Initially measured at
transadion price including Iransadion costs and are subsequenlty rArrie(l al amortlsed cost usng the effective
interest method unle95 the ¥rrangement constitutes 8 finanung tr8nsaL#ion, where the tran5aclion is
measured at the present value of the future recipts discounted al a market rate of inier85t. Financial as59ts
dassrfied as recewable wrthln cffle year are not amortised.
Basic financ4al liabililies. induding creditors and bank loans are initialty TeLYJgnised al transathon price unless
the arrangemenl ¢onstliulg5 a financlng transaclion, Whe Ihe debl inslwmenl is measured at the present
value of the fLrture payments di¥cuunted al a rnarket Tate of Interest. Fan¢Val liabilities classified as payabl?
Ihin year are not afflortised.
Debt instwments are subsequently carried at amorti$ed ecst, using the thive in18rest rate melhod.
Tfa¢Je ¢re
TOCH NOTES TO THE FINANGIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 Ac¢ountlng poll¢les (Contlnu•d) 1.13 R•urnm•nt bon•tlt• Paymgnts lo definéd t11rIbUtIOn fètirwn benefft scheme$ arn chargod ai an expènsè as thèy fall duè. 1.14 Branch Biandi¢& fot lh¢ pavt rlo their owm lundraising and are 8upwrted by the G¢ntral $lJudure. Brand5 entirety fun by volunteers. The new wcrk we have developed are erred to as Hubs fundraising with hubs is done centrally and they have sessional based staff who prOe a rdnge of serwGe$ to the local ryimmunty. 1.16 Fund A¢¢ountlng Restricted funds are lo be used for 4Jeafic purposes laid duwn by the donor. ExpendTture for those pu58$ is ¢hargod lo the fvnd, together with a fair allocation of ovetheads and support costs. Unre5trlcted fund5 are donatiorbs and Dthfi in119 ul5 r1¥ ow g¥iIEroled expeiidilure the general objectives of the charity. Income Ivom don•tion¥ and l•yel Unr•strl¢ted Re•trlcted fund• fund• 2025 2025 T•)t•l Unr••trl¢t•d R•strl¢l•d lunds funds 2024 2024 Tol•l 2025 2024 Donations and gifts Legaries Grants 13 80,000 10.818 13 80.uuo 448,674 247 38,142 10,861 247 36,142 30.861 437,856 20.IMI 90,831 437,856 528,687 47,250 20.OtyJ 67,250 Grants COF Grant AwaTds forAII High Broom Awards forml Newport Moondance Newport Sharèd Pro6p¢rity NEWPgrl Cloth Work•rs The Henry Smith Charity Cloth Workèrs Oth¢r 300.000 3(K).0) 26,250 19.991 19.883 26,250 19,991 19.883 17,400 13.440 9.410 9.400 22.282 17.400 13,440 9.410 10,000 10.000 10,c#)O 10.000 10,861 10,818 33.1 10.861 10,818 437,856 448,674 10,861 20.000 30.861 12-
TOCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Inmmo Imm donations and legacies (Contlnupdl L•gacy iftcome: Al the balance sheet date. the chArlty hod r8C8Ned formal notification from 801iotor of it8 entitlement to a Iggary undw a will. Allhou9h probate had not yet been gr8nted as at the year-end. the execulors confirmed that Ihe eslale had suffKienl assets to meel tho le9a¢y and that no maitrial uncertainties remained. In a¢¢Ordan with the Charities SORP {FRS 1021. the legacy of £80.000 has Iherefore been recolS¢d li the financial statemanis as 3 debtty, as the tharity had entittemenL the receipl was probable. and the ount codd be measLw•d reliably. Grant income: During th& year, tho charity Sè¢LrtI the COF grant of £300,000. This grant was awarded fc4lovring a forrnal application process, for which associated c4)5ts 01 £6,600 were inGtsrred disdosed under the cost of r4i$in9 lunds (see Note 81. Grant income is lurther anatyswd wilhln Restrided Funds (see Note 241. which Provides a fvl dex¥iptson of Ihe income. lfteomè from ¢hotltsbh activitieB Brnn¢h activities 2025 Branch •Gtiviti•* 2024 Other incA)m& 6.895 6,895 Analys1¥ ty fund Restricted funds 6.895 6,895 6,695 6.895 Income from ontèiprfs• Incom• UnrMtricted Unr•¥trict•d funds funds 2ll2S 202d Non-charitabte trading adivities 13,396 13-
TOCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Incom• from invetment• Unl•1¢1•d Unr•strictsd funds runds 2025 2024 Rental iicomè Interest Teceovabl 66.294 838 33.341 1.779 66,932 35,120 Other incom• Unr¢$lri¢t¢O Unr•stri¢tsd funds lund• 2026 2024 Nel g•n on diswsal of tangitle fixed assets Membership Subscription Other income 87.415 16.320 24,350 22,322 128,085 22,322 During the year, the ¢harity disposed of an investment property Ih8t had previousty been carried at fair valuè. The propety was sold for £507,415. resulting in a galn on disposal ol £87,415. which has been le¢$9d In the Statement of Finanual Activitiès. EmnditUrn on rdising lunds ReBtrtcted funds 202$ ReBtrtcl•d lunds 2024 Fundrnislng •nd publklty Other fundraising eosts The Charity incurred £6.600 in (sts lo support the preparation and Submiss of a SuccessfL gMI applitalion. The charity 5ecuTed a grant of £3CiJ.000. This grant was awarded follovling a fom)al athicatKJn proce55, for whKh assoaated costs of £6,600 were InrIed and db¢k*$8d undgr the cost of fai$whg funds (see Note 241. 14-
JO%QC12 Iriuifilri r )v)r4 ¢DI00N orrn r* oinov)QLL_
TOCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Grnnts payab Rollef to Advance poor and •du¢atlon ged 202S 2025 2025 Grants lo institutions.. Awards forAII HvJh 8(n$ We5thill Grant 81ackpo Sha5 Prosperity Hedley Foundali Henry Smith Grant Cloth Worker5 John Paull 11 Foundation Whitehead Monkton 8ramwell Tnjst Kent Comrnurmty 12.126 5.127 3.840 3.000 12.128 5.127 3,OCQ 2.5CO 9,4CQ 1.463 1.483 S58 390 1.525 1,525 39,949 39,949 Grants lo indivi¢bJ31s 1,900 1.0 39.949 1,900 41,849 10 Support co•ts allocatsd to aclfvltieg 2025 2024 Subsistence costs General travel experwe$ Truslees axpènses Eqtsipmenl purchases Officè costs Sundry expenses GMrThgnce costs 1,676 8,770 2,552 6,353 9.578 4,gJO 23,327 14,617 15,005 9,285 9.896 20,587 64,947 62,453 Anaty*ed between: Relief lo pwr and aged Advance education F8Lrytitie$ for recrea4 or other leisure IKne 29,228 6,495 29,226 28.104 28.103 64,947 62,453 16-
TOCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Support costs •No¢ated to a¢tlYltl¢• ICoTrtinuedl 2025 2024 GoY•man¢• costs compiis•: Examinerf5 fees Legal ¥nd prof¢8¥ion41 5,520 9,485 4.660 15,927 15,005 20.587 Key. CA 1 ICh8ntsNe a¢bwty 11- Reliel lo poor or aged CA 2 IChaiilat4e a¢ty 21- Advance educafion CA 3 ICharilat4e advity 31- Faaalies for recreation or other leisur• lim• BarAS of allocation- CA1& CA3- 45%,CA2-10% 11 N•t mov•mwrt In fund8 2025 2024 The nèt movement in funds Is stated aft•r chargInty(cditIng). Fees payable for the independent examination of Ihè charty's financial statements Deweclalion of owned tangible fixed assets IPToffllnoss on dlsposa of tangible fixed a$set$ 5,520 6.654 187,415) d.880 5,670 3.966 12 Tru8tses 7 trustees were Teimbursed a total of £2.824 travellirwJ arnj subsi5ten expenses 12023 - 2 truslees wère rnimburstsd 8 totsl of £4,180) during the year. None ofthe trusteas receivad any ramunaralion or benafits from lh8 thaity during the year. 13 Employee• The average Mc1hty number of employees during the ye¥ was". 202S Numbor 2(J2a Number Admiristration 11 Employmtnt ¢o¥ts 2025 2024 Wage8 and salaries Social security Costs Other pension costs 1 $5,919 7,822 10,107 175.6 18.019 12.234 173,848 205.859 17-
TOCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Employees ICortlnu•d) There were no emphyee5 who80 8nnu81 remun8rntion was more Ih•n £60,000. 14 Othtrr tynd[1• Unrestrict•d UnStrICted funds lynds 2025 2024 Net loss on thsposal of tsnlbl8 red as$el$ Intercompany loan written off Flnancing costs 4,653 193 4,846 4.107 Toc H Trading C.l.C. aSed OFeraliong and was formally dissolved on 27 May 2025. The loan written off 4) the year relate¥ lo thi$ enlity, and no further èclThiitses or transactions of th• C.l.C. wll be r8wrt•d in these finanaal Statements. 15 Gal and 10$6e$ on Investments UnTe$trlctsd Unrnstrl¢trd funds funds 2016 2024 Gain(105s¢S) Jri5ing Dn.. ReVaatron of Snve$lm¢nts Sale of investmenis 111.270) 7.289 111.270) 7.289 16 Taxation The charity is exempt from taxation on its actiwties be¢au% all its in¢ome is aPF4ied for t*arikble purposes. 18.
TOCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 t7 T4n9ibl• fix•d •88ets Land and bulldlngts FIU lllngs & qulpM•nt prtand rnachlnèry Cost Al 1 Awil 2024 Ad¢*tsons 123,342 16,240 1,875 21.945 161.527 2.179 Al 31 Marth 2025 123,342 18,115 22.249 103.706 Depr•¢latlon •nd Imp41mient At 1 April 2024 DeprerAalion charged in the year 5.913 3.438 9.172 3.216 15.085 6.654 At 31 2025 9,351 12,388 21,739 Carying amount Al 31 March 2025 123,342 8,784 9,881 141,967 Al 31 Mar¢h 2024 123,342 10,328 12,773 146,443 18 Inve81ment property During the year. the chaity dNJo$ed of an investment propety that had weviousfy he carri¢d at falr value. Tho Pfoperty was sold for £507.415. resulng in a gain on d$SSaI of £87,415, which has been rerjognised in the Statemlnl ol Finan041 Adiwli98 ($•8 Note fjl. The investment propety has been sold during the financi year to 31st Marth 2025. 2025 2014 Fferhuld 420,tIJo 19-
TOCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Flxed afrt in¥•¥bnents Inve•trn•nts Co81 orvaluauon Al 1 April 2024 Addrtions Valualion changes 400,000 1112701 Al 31 March 225 388,730 Carrylng amourt Al 31 March 2025 388,rJo Al 31 M8fL 2024 20 Debtow¥ 2025 2024 Amounts falllng due wlthin on• y•ar. Gift aid recoverable Amounts owed by sub8hliary undertakings Oiher debtors Prepaymenls and 8¢¢rued InMe 3.339 4,6S3 11,098 5,143 384,274 384.274 24.233 Prepayments and ¢cLd income #idude £80.(KIO of legacy income and £300,000 of Brant incume. Furth del8ils are Provided in Nole 2. 21 Cr•ditors: amounts falling du• withln one y••r 202S 2024 Note• Defvrred inwme Trade creditors Other credilors Ar%ruaL 22 1,853 4,120 2.280 4,020 4.383 945 5.282 8,080 14.803 22 D•f¢rred Income 2025 2024 Arislng from Advon¢e reni re¢¢ived on INerside 1,853 4,120
TOCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Deferred tneomè (Continued) Deferred irKtsme FS iftdvded in the finawal stalments as frjllows.. 2025 2024 Deferred in¢fjme is induded within.. CurFent Ikpblrtie8 1,853 4.120 Movements in the ye8r". Defeffed income at 1 April 2024 Released from prewous periods Resowc¢s dsfeyred in the year 4,120 12,2671 2.519 OeleThed inojme at 31 Marth 2025 1.853 4,120 23 Retirement benefit 8¢heme8 2025 2024 Dèfinèd eontrllwtlon •¢h•m•$ Charge lo profft QT k)85 in respect of deffined c¥)ntribulion ¥c1Me5 10,107 12,234 Th¢ thanty operate8 a defned contribu11 penon Btheme for all qualtying ernployees. The assets ol the are tteld separalety from Ihose ofthe tharity in an independenuy administered fvnd. 21
l U>¢*fOOO roNo ¢iC Es¢+ reo -8£:8 00 TJ ÈÉÉÉEuwws¥8> 000 CLtt CL £££££ XIZIIZZZZZZZ
+X> qr 111121
TOCH NOTES TO THE FINANCIAL STATEMENTS (GONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 24 Rmtrlctsd fvnd• IContlnu•d) Down•nd Tho fund for speofic proJeds lo carry out h Downer#Y C•ntral and Local TOG H Thero arg numcrous smoll bolanoes t? EUPPOrt l¢)oal Community Bl•¢kpool- W•$thlll A¢tNilies for Ihe relief of the pw and aged induding support groups. befriending, after school and pre school adi10S for Irpw incDm# fAmiliA# Newport - In¢lydlng Awarth for All, Nath)ftal Lott•ry. Shar•d Pvo•p•rlty. Slmon Glhon Tr4th( Moondan¢o, Newport Coff Cornfflunty ftKYJS aGvTDes 10 suppm me pcmy ana aged. ParnlartY supporn.ng young (*ildren and yiyjng people. Improwng the faulilj'es lor the cffjmmunity use_ PrNding after sthool and hdiday actilthies. Proiiding befrdIng opportunities mmUnity Support pro9tams. N•tlonal Grld Gommunty foujsed active¥ in NtrNPOrt to support me poor ana aged. Infrasintrture costs to SLtpp)n r•cr•ation, leisufe and learning acbwties. Training opportunities to support th• advanc8 of 8ducation related lo eneTgy effi(aency and c0nseTr7ln. The Henry Smlth Gharlty Cornmunty focused activiti'es at High Brooms to support poor and 4g•d. Particularfy supporfi'ng young families. Infrastructure costs lo support Tecrealion and leisure a¢tiwti•s. H1•Y Foundati•n- W¢lr•ld¢ To support Uknaini8n Refvg¢• lamdie$ ac8$ crtrtdoor aCtstieS arml recreation. L•lc•#t•rnhlre UkraInl Communlty Grl- W•lrald• To support Ukrainian R8ftJgeè families ac$ txrtdoor acti118$ and recrealion. John Paul 11 FOUndOn Communty foGused a(aivltw in Middiesborough supporting poor and ag8d access wrKnunty adivities. Brnmwell Tnl- Brndfonl ActNities for the relief of th8 poor and aged induthng support groups, communlty Part.l3rfY supportlng young people. The H•nry Smlth Ch•rlty Communty focused all1e8 at High Broc¥ to 5UPPDrt poor and aged. partK¥larty young fomithes. Infraslwclure costs lo SUprt recation leb$u 8divitses. -24-
TOCH NOTe3 TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 25 UnmtrlGt•d fund• The unrB51riGted funds of the tharfty wmprfse the unexpended balances oldonauons and grants whlcth are not subject lo speufic conditions by donors and grantors as to how they may be used. These indude designated fvnds which have been set aside oui of unifjslrictsd fvnds by the twslees fw specific purposes. At l Apiil 2024 Incoming ve•our¢•• R•sourt•8 •xptnd¢d Tran•fev• G•ln• and At 31 Mah 20Z5 Gèntrral funds 735,803 285.848 1283.3111 (1,237) 111,2701 725.633 Pr•vlou• y•ar: At 1 Apvll 2023 In¢omlDg RMourc•B •xp•nd•d Trnnsl•r• Galns and At 31 M•r¢h 2024 Gener funds 1.125.930 118.088 (511,282) {4,422) 7,289 735.603 16 Anaty•l• 01 net a81•ts b•tw••n fvna• Unrnstrl¢t•d RtrIct0 lunds funds ZQ25 ZQZ5 Total 2025 At 31 M•h 2025: Tangible assets Ir+¥e8trnents CuThenl assetsloiabrfities) 141,967 388.730 194,936 141,967 388.730 588.324 393,388 725,633 393.388 1.119.021 Unrn•tri¢tsd RtrIcted funds funds 2024 2024 Tot•1 2024 At 31 March 2024: Tangible assets Investment prO'S Current aswslfjiobi1esI 146,443 420.000 109.100 146.443 4?0.000 1,107 27.007 735,603 27,007 762,610 27 FlnanGi81 Gommiim•nM• guaranrees and conOng•nt Il•bllltl The charity had no c4pilal commitments al 31 MarL* 2025. 28 Rvlat•d rtY tsJn••cllon• There was no related party transaction$ during the yoar. 25-
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