2025-09-30-accounts

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Company number: 748773 Charity Number: 244866

Birmingham Industrial Therapy Association Limited Operating as Better Pathways

Report and financial statements For the year ended 30 September 2025

Birmingham Industrial Therapy Association Limited

For the 12 months ended 30 September 2025

Reference and administrative information ...................................................................................... 1 Annual Report of the Trustees and Chief Executive ........................................................................ 2 Independent auditor’s report ....................................................................................................... 23 Statement of financial activities (incorporating an income and expenditure account) ................... 28 Balance sheet ............................................................................................................................... 29 Statement of cash flows ................................................................................................................ 30 Notes to the financial statements ................................................................................................. 31

Birmingham Industrial Therapy Association Limited

Reference and administrative information

For the 12 months ended 30 September 2025

Company number	748773
Country of incorporation	United Kingdom
Charity number	244866
Country of registration	England & Wales
Operating Name	Better Pathways
Registered office and	201-206 Alcester Street
operational address	Birmingham
	B12 0NQ
Trustees	Trustees, who are also directors under company law, who served
	during the period and up to the date of this report were as follows:
	Mr David Tucker (Chair)
	Dr Martin Commander
	Ms Janine Garvie-Cole
	Mr Sean Russell
Key management personnel	Ms Sue Roberts	Chief Executive and Company Secretary
Bankers	CAF Bank Ltd	Lloyds Bank	Unity Trust Bank
	25 Kings Hill Avenue	PO Box 100	4 Brindley Place
	Kings Hill, West Mailing	Andover	Birmingham
	ME19 4JQ	BX1 1LT	B1 2JB
Solicitor	Shakespeare Martineau
	Somerset House Temple Street
	Birmingham
	B2 5DJ
Auditor	Sayer Vincent LLP
	Chartered Accountants and Statutory Auditor
	110 Golden Lane
	London
	EC1Y 0TG

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

The trustees and Chief Executive present their report and the audited financial statements for the 12 months ended 30 September 2025.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the requirements of a directors’ report as required under company law, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Our Aims

The aims of the Charity as set out in the Articles of Association remain unchanged from the Annual Report and Accounts to September 2024 and are to:

1 help people with mental health issues and learning difficulties and disabilities to secure opportunities for volunteering, training and education and progress them towards paid employment,

2 provide training and education to organisations that will support them to safeguard the mental health and wellbeing of their employees and other stakeholders,

3 deliver support programmes through our social enterprises to grow beneficiaries'

confidence, sense of self-esteem and independence to enable them to stay well and take part in activities as full members of their communities,

4 provide mental health and wellbeing support to NHS and Local Authority client groups to enhance their potential for recovery and independent living, and

5 provide support to the carers of our beneficiaries, chiefly but not limited to the respite provided to families and carers arising from the participation of beneficiaries in the charity's activities.

Our Values

Inclusivity: we welcome without prejudice or judgement all those who want our help Tenacity: we strive tirelessly to do our best for those we serve Empowerment: we build confidence in people to help them become self-supporting Integrity: we are kind, honest and fair in all our dealings Partnership: we work together with our stakeholders to further our collective aims

Our Services and Support

Better Pathways exists to support the many people with mental ill health, learning disabilities and neurodiverse conditions who remain excluded from employment and community life. This exclusion has both economic and human consequences: poor mental health is both a cause and effect of unemployment, while social isolation increases the risk of deterioration, crisis and avoidable harm. As an example of this, fewer than 1 in 20 adults with a learning disability known to Birmingham City Council are in paid employment (Birmingham JSNA, 2024), significantly below better performing regions where the national average is approximately 4–6%.

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Tackling Social Isolation and Inactivity

Our work directly addresses this by offering structure, purpose, friendship, and pathways to economic participation.

While our goals include employment, training, and volunteering, participants also gain:

A safe, welcoming environment
Peer companionship and social connection
Improved self-esteem, confidence, and wellbeing

People with severe mental illness face significantly reduced life expectancy, and unemployment is linked to increased suicide risk. Birmingham is among the most deprived local authorities in England, with large areas ranked within the bottom 10% nationally, and this deprivation disproportionately affects disabled people. Poverty rates among working-age disabled people are higher than among non-disabled people. These entrenched inequalities are often compounded by trauma, discrimination and limited access to appropriate support.

The barriers faced by our participants are multiple and overlapping, including severe mental illness, learning disabilities and autism, low confidence and anxiety, limited skills and work history, social isolation, stigma, and financial instability. Many have previously engaged with services that are too short-term, generic or inaccessible, particularly where support relies on digital access or rapid job outcomes without addressing underlying needs. The impact extends to families, many of whom provide intensive, long-term care. Isolation increases pressure on carers and undermines family stability.

Our model responds directly to this need. We provide structured, supported vocational pathways within a stable community setting, enabling individuals to build confidence, develop skills and progress at a pace that reflects the complexity of their lives.

Our values-led model also delivers measurable social value to our statutory and commercial partners.

Our services

Our core service is the LIVE (Learning, Independence, Volunteering, Employment) Vocational Pathways Programme. It is delivered through our charity trading enterprises, including Better Signage and Better Packing, which provide participants with real-world experience of meeting customer expectations in terms of quality, deadlines and teamwork, within a supportive environment. This approach we know is proven and creates a strong sense of achievement, purpose and pride.

LIVE consists of three interconnected pathways, with participants moving between them as their needs and confidence develop. This flexibility is critical, enabling us to avoid a one-size-fits-all approach and respond to the complexity of everyone’s individual circumstances.

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Employment Preparation Pathway

Typically lasting around 12 weeks (with flexibility), this pathway supports participants to progress into employment, education or training where appropriate. It begins with vocational profiling and person-centred goal setting, followed by a structured programme designed to build confidence, skills and work readiness.

Participants receive intensive one-to-one support, including employability coaching, wellbeing support and practical help to overcome barriers such as travel anxiety. As individuals progress, they are supported into external opportunities which best fit their interests. Each participant completes the pathway with a certificate of achievement and a personalised resilience and wellbeing plan.

Supported Volunteering Pathway

For those not yet ready for paid employment, or who require a different pace, supported volunteering offers a meaningful and developmental alternative. Participants contribute to our trading enterprises, gaining structure, responsibility and confidence.

Where appropriate, individuals are supported to explore part-time paid opportunities in the community. For many, particularly those with severe mental illness or learning disabilities, volunteering itself represents a significant and positive outcome, reducing isolation and strengthening community connection.

Meaningful Day Activities Pathway

For participants with more complex needs, this pathway provides structured, purposeful activity focused on engagement, confidence-building and social connection. It offers an alternative to generic day services, with activities designed to be stimulating, enjoyable and linked to vocational progression where possible. Regular reviews ensure that participants can move into volunteering or employment preparation when ready.

Practical Support to Enable Participation

Many of our participants experience poverty and social isolation. To enable consistent engagement, we provide practical support such as transport assistance and free hot meals, which for some may be their only hot meal of the day. These supports are essential to participation and underpin successful outcomes.

Charity Trading as a Delivery Model

Our trading enterprises are integral to our model, providing real work environments where participants develop practical skills such as timekeeping, teamwork, communication and problemsolving. Activities include signage, printing, engraving and badge production, including growing NHS-related work, as well as packing and assembly for commercial clients.

Participants are not undertaking simulated tasks, they are contributing to real, meaningful work. This creates a credible and dignified pathway towards employment while reinforcing confidence and capability.

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

At the same time, trading income represents an important and growing revenue stream, enabling us to reduce reliance on statutory funding over time. Continued investment in business development, systems and staffing is required to realise this ambition. The grant we are seeking will support the stability and development of this core model.

Our Statutory Sector Projects

In addition to our core services, we deliver a range of statutory programmes, including with partners, across Birmingham and Solihull, working closely with local authorities, health systems and community organisations. These partnerships support joint delivery and access to specialist employment support services, including to benefits and debt advice.

Our teams of employment specialists work on a 1:1 basis with people aged 16+ needing our support to move into paid employment, education and training. Activities include vocational planning, skills assessment, CV writing support, job searching, interview preparation, and in-work support. Our specialists signpost to education and training opportunities, working with partner organisations to add value where possible.

Our key projects over the reporting period included:

Mental Health Connector Service – delivered with the Living Well Consortium and Birmingham Mind, supporting primary care patients with mental health needs through casework and connection to community services
WorkWell – delivered with the Birmingham and Solihull Integrated Care Board, supporting people to access or remain in employment while managing health conditions
Better Health 4 Life – delivered with Sport4Life, combining mental health support with physical activity to improve wellbeing and reduce isolation
PURE Employability Programme – local authority commissioned programme supporting adults into employment, education and training
UKSPF Employment and Skills: Youth Employment Initiative - targeted employability support for young people aged 16–29 who are NEET
UKSPF Birmingham Employment and Skills Project: Young people aged 16 – 25 with SEND
UKSPF Birmingham Employment and Skills Project: East Birmingham Jobs and Skills Hub – supporting adults who are not in employment, education or training (NEET) to progress into work or learning
Digital Divide Programme – improving digital inclusion and access to technology for individuals at risk of exclusion
Mentor Me – personalised mental health, mentoring, wellbeing, and employment support for young people 16 – 29 who are NEET

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Our Impact

Vocational Pathways Programme

Over the reporting period, Better Pathways supported 207 people to participate in our in-house social enterprises Vocational Pathways Programme. At the time of writing, 129 participants remain actively engaged. These include long-term supported volunteers, individuals on meaningful day activities, and those enrolled in our 12-week employment preparation programme, many of whom are young people with special educational needs and disabilities (SEND) referred from local schools and colleges.

Participant Snapshot:

100% are seeking support to manage their mental health and build fulfilling, independent Lives.
55% report mental ill-health or illness as their primary disability.
62% live with a learning disability or difficulty.
30% are neurodivergent in other ways (predominantly autistic).
4 participants have cerebral palsy.
Over 80% present with multiple complex needs.
18% of participants are women.
54% are from mixed or ethnic minority backgrounds.
Our longest-attending participants have been with us for over 40 years.
Our oldest participant is 78; our youngest is 19.

Participant Experience and Feedback

Annual Experience Survey (2026):

97 Participants (75% response rate) shared their experiences:

95% made new friends (prev 94%/92%/96%/77%)
92% reported increased self-confidence (84%/92%/100%/68%)
100% felt supported by staff (100%/100%/93%/74%)
96% felt a strong sense of belonging (86%/86%/96%/80%)
81% reported improved ability to pick up new skills (88%/81%/93%/69%)
82% said they could cope better with life's challenges (53%/60%/71%/51%)
94% felt happier (86%/97%/8%/63%)
84% felt more hopeful about the future (79%/76%/89%/63%)

Overall satisfaction:

51 participants were very satisfied
46 participants were satisfied
0 were neutral
0 were dissatisfied

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Responding to participant feedback:

Based on feedback, we are:

Organising more community trips
Securing more enterprise work to increase skills variety
Upgrading the toilet facilities
Expanding 'real life' training.
Increasing levels of participant support staff

Participant Wellbeing

Mental Health Outcomes – WEMWBS Assessment

We use the Warwick Edinburgh Mental Wellbeing Scale (WEMWBS) to help us gauge the impact of our programme on participants, conducting assessments at regular intervals to measure changes in wellbeing over time.

Key Results

85 (79) participants were interviewed at intervals of roughly 6 months and the results were as follows (numbers in ( ) = results in the last annual report):

76% (n=65) showed improved wellbeing scores (73% (n=58))
24% (n=20) experienced declines, highlighting the need for ongoing personalised support (27% (n=21))
Average wellbeing scores increased from 51 to 57 (56 to 62)

Many participants started with moderate/low wellbeing; most improved across areas like confidence, optimism, and feeling close to other people

We adapted participant support based on these insights, offering additional check-ins, peer support, access to counselling, and targeted group activities. Those with the largest gains typically engaged most consistently in creative or physical group sessions.

Feeback from Social Enterprise Participants’ Families

Of our current participants, 83 are living at home with families (222 = total number of other family members). Our support of participants provides respite for families, allowing parents and siblings free time to work during the day, to engage in their communities, to recharge their batteries and to maintain the resilience required to cope with the, often complex, needs of their family member.

Feedback from the mother of RC

1 How does R coming to Better Pathways help your family?

It’s ok for me at point because he used to be at home after finish college, didn’t have anywhere to go. It’s good for him, explore and meet other people, gives him something to do without staying home with nothing do. It’s help me, because it is not good for him to sit at home He loves to go out. Sometimes he’s frustrated and cannot explain himself if he does not understand. He wants me to take him out here and there and take him for a meal. He looks forward to being here. When he’s at BP I can do things I need to do without taking him with me.

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

We go everywhere together. He’s never been in town on his own. He was confronted by people on the bus once and he’s now scared. So I don’t let him go anywhere on his own. Unless his sister takes him out.

2 What have you noticed about R as a result of him coming to Better Pathways?

Since coming to BP he is more open with me, he asks questions, once this didn’t happen. He will say ‘I did a good job, Frank is happy with me’, ‘my day is lovely’, ‘I go on with my work, and I am happy with it’. This makes a big difference to me that he is happy.

3 Would you say that your own mental health, or that of family members, improves with the respite you receive when R comes to Better Pathways?

It’s a little better, I do have type 2 diabetes, some days I’m ok, some days I’m not. I have to take care of R, but he can now help himself around the home. We work together around the home. R’s situation used to stress me a lot, I can now do things without relying so much on my daughter because R is more independent than he used to be before coming to Better Pathways, and this makes me feel better. I feel happy being able to leave the house with R, we can manage better.

Feedback from the mother of CF

1 How does C coming to Better Pathways help your family?

In terms of seeing him progress is one thing. What he’s doing he hasn’t done before, eg, he has to get here by himself, he walks 1.5 miles, sorts out ticket on his phone, he’s learnt to navigate the railways, and do it all in reverse. He had to sort out Uber. He’s developed independence. The more his progress is seen, lessens my stress levels. It’s always on my mind about the future. It’s encouraging to see C’s learning curve.

2 What have you noticed about C as a result of them coming to Better Pathways?

He looks forward to it. He finished college course last June, which that year was mainly an internship which he got on really well with. He had a period of kicking his heals. He tried to apply for a few jobs. His wellbeing is improved in terms of mental health, his self-esteem has improved. Before he came to Better Pathways, he was in a long-term relationship but this broke down and left a very heavy burden. Coming to Better Pathways helped him to move on from that. Organisationally and working with his hands has been a revelation and encourages me to think he can do other things in the workplace I didn’t think he could do before.

3 Would you say that your own mental health, or that of family members, improves with the respite you receive when C comes to Better Pathways.

Yes is does definitely, my wife is more relaxed and does things she didn’t do before. It’s freed me up being able to move around independently makes a huge difference. We can now go on holiday.

Better Packing: Case Study: Improving mental health and wellbeing

D.C (64) has been supported by Better Pathways since 1998, having been referred with epilepsy, learning difficulties and mental health challenges. He faces barriers including low literacy and

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

numeracy, requiring ongoing support with everyday tasks such as managing correspondence and appointments.

Through long-term engagement in our LIVE Vocational Pathways Programme, D.C has developed confidence, skills and a strong sense of purpose. Working within our Better Packing enterprise, he has gained practical experience in assembly, labelling and packing, while building teamwork and communication skills in a structured, supportive environment.

Over time, D.C has progressed from requiring intensive support to taking on responsibility within the workplace. He now leads a workstation, supporting new participants and demonstrating tasks to visitors, reflecting significant growth in confidence and capability. He has also engaged in wellbeing activities, including our Better Health 4 Life programme, supporting both his physical and mental health. D.C describes Better Pathways as central to his wellbeing, providing routine, friendship and a sense of belonging.

Client Testimonial

“I joined Better Pathways in 1998, during my time I think that I have developed my confidence in the working environment and have made lots of friends. I take a lot of pride in being the lead participant on the 'Uni Crimp, Wall Plugs and Screw Tubs', workstation. I feel that being trusted with this responsibility has helped to improve my confidence and leadership skills. I like to help the other participants on my workstation by sharing my skills and experience with them.

If I had not maintained my active participation with Better Pathways, I think both my physical and mental health would have suffered. I really enjoy getting out of the house and love being busy at work with my friends.”

The Value of Our Volunteering Contribution

Volunteering and community participation are central to the West Midlands’ social and economic fabric. Across the region, the social economy comprises in the region of 10,000 organisations and engages tens of thousands of volunteers. Together, these organisations contribute an estimated £3.5 billion in annual economic value, highlighting the significant role of civic action in driving inclusive growth and community wellbeing (Source: West Midlands Combined Authority and partners).

Within this wider ecosystem, Better Pathways continues to make a meaningful contribution. During the reporting period, 151 participants engaged in our LIVE Vocational Pathways Programme through our social enterprise activities. Collectively, they contributed 31,574 hours of volunteering, skills development, and purposeful activity.

Valued at the Real Living Wage, this represents an estimated economic contribution of £397,958 to the local community. This figure demonstrates a strong social return on investment, reflecting not only the tangible economic value generated, but also the wider impact of increased confidence, employability, and social inclusion among our participants.

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Many of those involved face complex and multiple barriers to work. Their contribution is therefore particularly significant, showcasing both their resilience and the effectiveness of Better Pathways’ model in enabling individuals to progress, contribute, and thrive. In doing so, Better Pathways plays a vital role in supporting a fairer, more inclusive local economy.

Statutory Sector Projects

Over the reporting period, our employment and community projects supported 547 people presenting with a range of complex challenges to move towards employment with greater independence and improved wellbeing.

The outcomes achieved (with some individuals achieving multiple outcomes) include:

59 people actively sought or entered paid employment
71 people entered education or training
80 people enrolled in further training, including work experience placements
210 people developed interpersonal and employability skills
215 people accessed other support to reduce work-related barriers
62 unemployed people progressed from being economically inactive to actively seeking
employment.

These figures reflect the depth and breadth of our work, supporting those furthest from the labour market to move forward with confidence, purpose, and the right support at the right time.

Service delivery achievements since our last annual report Our social enterprises

We are pleased to report that our social enterprises, the vehicle through which we deliver our inhouse LIVE Vocational Pathways Programme (Learning, Independence, Volunteering, Employment), continues to thrive. We are receiving more referrals and funding from a wider range of sources, enabling us to support more participants. Beneficiary numbers have grown from 170 over the last reporting period, to 207 in this 12 months. Active participants at April 2026 have grown to 127, up from 106 in the last reporting period.

Building commercially successful partnerships is crucial to the delivery of this programme. Trading revenues provide funding required to cover programme delivery costs, and a diverse customer base means that we can provide the broadest range of skills development opportunities. We are delighted to report a continued growth in trading, with two of our biggest customers, Widney Manufacturing and Unicrimp being examples of this. We are also pleased to have welcomed two new customers to Better Packing, Corporate Document Services and N Smith Cardboard Technology Ltd.

In the year to September 2025, Better Packing trading grew to £156k (up from £121k in the year to March 2025). Widney Manufacturing and Unicrimp accounted for revenues of £44k and £30k respectively. We continue to work with customers who have been with us over many years and value our ongoing trading relationships with Lion Picture Framing, Bailey Products, All Batteries, Niglon, Samuel Heath and Marlux Medical.

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

We are pleased to report the growth of our Better Signage enterprise, where revenues of £96k for the year to September 2025 were up 69% on the year to March 2024. Our customer base continues to grow across a number of business sectors and we are delighted to have entered into a new agreement to supply ‘My Name is…’ hospital badges to the seven NHS Trusts in Birmingham and Solihull NHS. We provided services to 47 customers in the year to September 2024 and 55 in the year to September 2025. We are delighted that the apprentice we appointed to our Signage team has moved into permanent employment with the charity. He has become an integral member of the signage team, overseeing badge production.

Customer growth in both trading enterprises will be accelerated following the recruitment of a business development professional.

We continue to work with experts within manufacturing, industrial engineering and parts distribution sectors or in business growth and are grateful to our Ambassadors for their continued support:

Our Ambassadors: Rob Cooper, Managing Director, British Stainless Steel Association; Rachel Eade, Chair, UK Metals Council; Stephen Morley, President, Confederation of British Metalformers; Mike Owens, Site Director Autajon Packaging Simply Cartons, Glenveagh Advisory, Vice-President of Greater Birmingham Chambers of Commerce; and Jon Simms, Independent Advisor and former Managing Director, Royde and Tucker Ltd

Our Statutory Sector Projects

Better Pathways remains a trusted provider of employability and mental health support projects in the city and we are pleased to report the delivery of more projects in collaboration with other provider partners. Our partners over the reporting period have included The King’s Trust, Groundworks, the Muath Trust, the Disability Resource Centre, the Living Well Consortium, Birmingham Mind and Sport4Life. These partnerships enable cross organisational learning, the sharing of best practice and the bringing together of specialist skills to deliver holistic support to project participants.

Margins achieved through statutory sector projects continue to be tight with grant agreements and contracts tending to be for short, often one year, terms. This does make planning difficult and creates uncertainty for our staff teams, however, our success in winning new projects regularly and securing project extensions allows the charity to be flexible with team allocation and to mitigate financial risks.

We successfully completed two projects in the reporting period. The Mentor Me project and the UKSPF Birmingham Employment and Skills SEND Project, both ended in March 2025.

We continue to be commissioned to provide support to young people and adults across a number of projects, including the Mental Health Connector Service working with Birmingham Mind and the Living Well Consortium, alongside NHS colleagues, to casework primary care patients with poor mental health and to signpost them to any additional services they need in the community. Awarded in May 2022, this initial 3-year project has been extended for a further year from April 2026; the

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Better Health 4 Life project funded by a Birmingham City Council, Prevention and Communities Grant, to provide support to maintain good mental and physical health in the community for adults 18+. Awarded in October 2023 this project which we are delivering in partnership with Sport4Life and which is aligned to community neighbourhood networks, originally due to run until September 2026 has now been awarded a 2-year extension; the PURE adult employability shared prosperity funded project (SPF) commissioned by Birmingham City Council is due to end in March 2026; the UKSPF East Birmingham Jobs & Skills Hub project , to support adults 18+ NEET into employment, education and training. Awarded initially for one year, this project has been extended for a further year to March 2026; the UKSPF Youth Employment Initiative project to support young people 16 – 29 NEET into employment, education or training. Awarded initially for one yar, this project has also been extended to March 2026. The Work Well project awarded by the Birmingham and Solihull Integrated Care Board in 2024 for 18 months, now extended to March 2026.

Financial results October 2024 – September 2025

Having set a deficit budget of £32,078 for the 12 months ending September 2025, we are pleased to report a year-end surplus of £65,593. This result was made possible by over-performance in social enterprise trading and by the award of additional statutory sector projects which were confirmed after the budget for the year had been set.

Total income for the year to September 2025 was £1,423,564, a significant improvement on the result for April 2023 - September 2024 (18 months) which was £1,573,397. When comparing to previous March year-ends, income to March 2024 was £946,528 an increase of 20% on the income achieved in the year ending March 2023 which was £790,436. Whilst the read across to different year ends is not directly comparable, in can be seen that the charity is on a consistent path to sustainable growth.

Fundraising and Donations

Over the 12-months October 2024 to September 2025, we raised a total of £260K from grant giving trusts/foundations and £27k in donations. We are grateful to the funders who have responded so positively to our bids for support and are pleased to acknowledge them here:

The Henry Smith Charity - £62K - To support the growth strategy for Better Signage. The Eveson Trust – £40k – Restricted grants towards the charity’s L.I.V.E. programme costs. Groundwork UK – VCSE Energy Efficiency Scheme Award - £100K - The grant was awarded to the charity to support the implementation of improvement measures aimed at increasing the charity’s energy efficiency.

The Percy Bilton Charity - £3.4K - The grant was awarded for the procurement of ICT equipment for one of the charity’s social enterprises, Better Signage. The equipment will strengthen operational capacity, improve efficiency, and support the delivery and sustainability of the enterprise’s trading activities.

St. James’s Place - £5K - Funding was awarded to support the sponsorship of three (3) participants on our 12-week employment preparation pathway. The funding will enable participants to develop employability skills, improve work readiness, and increase their progression towards sustained employment.

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

The Joseph Hopkins Charity (£0.6K); The W.E.D. Charitable Trust (£0.5K); The George Henry C.C. (£2K); GJW Turner Trust (£3K); Albright Grimley Charity (£1K); The Hedley Foundation (£4K); The Eveson Trust (£40K); The Bailey Thomas Charitable Fund (£10K); and George Fentham Birmingham Charity (£3K) – These grants were awarded to support the delivery of the LIVE programme and the provision of hot meals to participants.

Screwfix Foundation – £6.3K – The funding was received from Screwfix Foundation towards the repair and maintenance of a section of the roof of the charity’s premises.

The 29th May 1961 Charitable Trust - £7k – Funding toward LIVE participant support team costs. Aston University - £16K – The charity received this funding towards social economy growth programme.

LoveBrum – During the year, the charity received a donated Opal XL semi-automatic doming machine and accessories, valued at £7,194. This in-kind contribution has enhanced the charity’s operational capacity.

Max Spielmann – During the year, we received a donated used Roland TrueVIS SG-540 large-format printer, valued at £6,874. This in-kind contribution has enhanced the charity’s operational capacity. Misc donations ( including Just Giving and Birmingham Lottery donations) - £9.5k

Fundraising Regulator

We are registered with the Fundraising Regulator and can confirm we have not received any complaints in the period. Currently, our fundraising activity is geared to submitting to grant giving bodies. We do not raise donations through door-to-door canvassing, but where we ever to do so, we will ensure that we have policies and procedures in place to identify and protect people in situations of vulnerability.

Principal funding sources

In respect of our statutory sector contracts our principal sources of funding over the period October 2024 to September 2025 were:

Birmingham and Solihull Mental Health Provider Collaborative via Birmingham Mind as the lead provider for Mental Health Connector Service
Birmingham and Solihull Integrated Care Board for Work Well
Birmingham City Council for the PURE adult employability shared prosperity funded project (SPF)
Birmingham City Council (Commonwealth Legacy Funding) for Mentor Me
Birmingham City Council for the Youth Employment Initiative SPF project
Birmingham City Council for the SEND ‘Future Ready’ project
Birmingham City Council for the East Birmingham Jobs & Skills Hub SPF project
Birmingham City Council for the Better Health 4 Life Prevention & Communities Project
West Midlands Combined Authority for the Digital Divide Project

Future Plans

Supporting those that need us the most

At the core of our plans remains our commitment to supporting more of the citizens of Birmingham that need our help the most, building on the growth in participant numbers that we have seen over the last 2 years. The rate of employment for people with disabilities in Birmingham, and especially

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

for people with learning disabilities, remains disappointingly low (at between 2% - 4% for people with learning disabilities) and we will continue to do all we can to improve this position. Where paid employment is not an aspiration, but where wrap around support is vital to our participants’ mental health and wellbeing and to their capacity to lead fulfilling and active lives, our focus will remain on growing the range of unique opportunities at Better Pathways for people to engage in vocational skills development, meaningful activities and supported volunteering. For all participants, regardless of pathway, developing their confidence, self-belief and sense of self-worth, empowering them to take their own decisions, will remain at the heart of all that we do.

Quality and impact

We will continue to strive to elevate the quality of our delivery, and the fabric of our facilities, recognising the crucial importance of this for the wellbeing and life chances of the people we support. We have raised the bar on our impact reporting, recognising the crucial importance of this for the provision of assurance to those receiving our services and to those from whom we must attract resources. We will seek feedback, build on what is working well and learn from our mistakes, sustaining a loop of continuous review and improvement.

Strength through partnership

We are currently delivering statutory projects in the city with eight delivery partners. We are working with schools and colleges, commercial organisations, trading partners, and commissioners in strategy and policy fora, bringing our expertise and influence to bear for the benefit of the system and the citizens of Birmingham. As the longest serving, completely standalone mental health charity in Birmingham, we will continue to call on our strong relationships and collaborative partnerships for the benefit of our participants, both those on our social enterprise pathways and those being supported through our statutory sector projects. We will work with partners that build on all our strengths and the knowledge we have about how to achieve the best outcomes for the people we serve, maximising the resources we can deploy together and delivering more than the ‘sum of our parts’.

Commercial growth through social value to deliver social impact

We will continue to raise the profile of our charity and promote the social value we can add to the operations of the organisations we work with. We will add commercial value to the supply chains of our commercial customers, delivering the highest quality product, correct to customer specifications, ‘right first time, every time’. In doing this, we will attract more customers and grow revenues, enabling us to expand our reach and deliver more social impact for the people we support and their families.

Our priorities

Supporting those that need us the most:

We will build on plans already underway to ensure that young people with SEND coming to the end of their education have opportunities to attend our social enterprise employment preparation pathway for help to find paid employment. We are working with colleagues in the local authority and in schools and colleges to raise this important initiative up the agenda.

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Having successfully tendered for inclusion on the local authority’s Framework Agreement for Day Opportunities, we will work with commissioners and social work teams to ensure that citizens benefit from the unique opportunities for personal development and growth that our social enterprises provide.
We will continue to advocate for the commissioning of employment support opportunities for people with learning disabilities and will work with parents and advocacy groups to highlight gaps in provision.
We will prepare for the soon to be commissioned Connect to Work employment support project, growing the reputation of Better Pathways as a lead player in the delivery of supported employment in Birmingham.

Quality and Impact

We will become accredited under the Supported Employment and IPS Quality Frameworks to evidence the quality of our supported employment service and to align with the requirements of Connect to Work.
We will build on our Thrive at Work Foundation Status to achieve Bronze status within 18 months.
We will evaluate with stakeholders our impact and reporting, ensuring that what we measure is what matters to end users, and make changes accordingly
We have already made significant improvements to the fabric of our building to improve the working and safety environment for building users. We now have outline plans for a comprehensive roof replacement scheme and associated works and will seek funding to complete necessary survey works required for planning approval submission. We will continue to call on Bell Phillips, Architects, (project overseers) Quantum (quantity surveyors), Turley, (planners), Aecom, (MEP specialists) and Robert Bird (engineering specialists).
We will continue to use the feedback and intelligence gleaned from the annual participant survey and WEMWBS interviews, and through statutory sector project Reqol scores, to improve our services.
We will strengthen our social enterprise participant support team to ensure our delivery model remains progressive, impactful, fun to engage with and outcomes oriented.

Strength through partnership

We will continue to work closely with SEND schools and colleges and with the council’s SEND teams to promote equality of opportunity for and inclusion of people with special needs in the workplace and in particular to open up places at Better Pathways for skills training and job preparation support.
We will ensure that plans for the establishment of nurse experience placements at Better Pathways come to fruition, working with Birmingham City University and University College Birmingham to design a placement timetable and programme that enhances student nurses’ understanding of what it take to work with people with disabilities and complex needs.
We will seek partnerships to respond to commissioner invitations to tender for new employability and other projects as they arise.
We have been invited onto the council’s Employment and Skills Strategy Board and will play an active part. We will continue to engage in mental health fora, social enterprise networks and

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

wider Birmingham anchor organisation networks in order to learn from others and to share our expertise.

We will continue to seek corporate sponsors of our employment preparation pathway, building on the success of our partnerships with Oakland International Ltd and with Roche.

Social and commercial value

We have launched a new Better Packing website and will do the same for Better Signage.
We will strengthen our marketing and revenue growth plan under the leadership of soon to be appointed Business Development Manager.
We will continue to work with our Better Packing Ambassadors to identify manufacturers, industrial engineers and parts distributors for our parts assembly and packing service.
We will continue to promote our value as a social value partner, enabling customers to demonstrate their commitment to CSR, and to build warm leads for new business through our various networks and existing business partnerships.
We have rejoined the Greater Birmingham Chamber of Commerce to help raise our profile.
We will publish in industry magazines and use case studies to demonstrate our commercial impact.

Principal risks and mitigations

The Charity’s principal risks remain unchanged from the last report and relate chiefly to the sustainability of its cash balance and reserves positions which, in turn, could be adversely impacted if the charity does not achieve its trading and expenditure plans to September 2026 and beyond. Specifically, the key financial risks and uncertainties are:

not achieving all of the trading income target
not achieving all the LIVE Vocational Pathways Programme target
not achieving all of the fundraising target
not winning a bid to deliver the Connect to Work Project and failing to replace finishing statutory sector projects with new projects
further significant unplanned expenditure on building repairs

These are considered further below, along with the mitigations that are being taken to minimise the likelihood of them occurring.

Risk area	Main Mitigations	Expected outcome as a result of mitigating actions
Trading income shortfall	Complete and mobilise an integrated, prioritised, sales pipeline and tracking system Deploy investment funding to build business development capacity in the team	Aim to exceed trading income target

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Risk area	Main Mitigations	Expected outcome as a result of mitigating actions
	Complete upgrade of websites and refresh marketing materials
LIVE income shortfall	Work with colleagues in the local authority on a strategy to increase referrals, especially of SEND students, for the meaningful day and 12-week pathways Exploit our inclusion on the day opportunities framework agreement Attend school transition events and parent and carer forums Secure new corporate partnerships for the 12- week pathway	Aim to exceed LIVE income target
Fundraising shortfall	Submit two or more material grant applications Submit bids to trusts and foundations identified in the fundraising pipeline Submit grants to larger existing funders	Aim to achieve the fundraising target
Statutory sector income	Pursue opportunities for additional statutory sector projects Seek to influence commissioning directly through strategic andpolicymakingfora	Aim to secure increase on current level of statutory sector contribution to overhead
Unplanned expenditure	Significant upgrade to the roof already undertaken (which historically was the main source of unplanned expenditure) Establish a regular programme of maintenance	Repairs expenditure does not exceed budget

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

On 30 September 2025, Better Pathways had total funds of £444,093 to carry forward. These funds were made up as follows:

£199,118 - General Funds
£83,848 – Restricted Funds
£161,128 - Designated Funds

General Reserves

The trustees’ policy is to maintain 90 days’ expenditure in general funds to provide working capital for unforeseen reductions in cash flow. General funds of £199,118 covered 54 days of expenditure.

At 28 February 2026, the unaudited management accounts report an improved general funds position of £248,894, covering 67 days of expenditure and a forecast free reserves position at September 2026 of £258,784 (70 days).

We continue to manage better our working capital, getting cash in more quickly. As at March 2026, we have secured investment funds of £180k from Barrow Cadbury to be drawn down at a rate of £60k a year over 3 years to fund a new business development post and to provide short-term access to working capital in the event the charity needs access to cash.

Restricted Funds

We have and will continue to implement restricted funds projects, significantly reducing the restricted funds balance of £83,848 (which are largely related to capital assets against which depreciation is being charged) by September 2026.

Designated Funds

The designated fund balance of £161,147 represents the carrying amount of acquired fixed assets as of September 2025, thus they do not form part of our calculation of general funds. This fund represents the net book value of fixed assets purchased through general funds. Depreciation is charged against this fund over the useful life of the assets until they are fully written down.

Statement of going concern

Trustees are required to look ahead at least 12 months from the date of signing of the accounts when judging whether the charity is a going concern. A cash flow forecast covering the period April 2026 to April 2027 shows month on month cash positions varying from a high of £247,790 in June 2026 to a low of £124,490 in March 2027. Whilst the cash flow forecast is based on the risks that are set out above with some risk of income targets not being fully achieved and the potential for unplanned expenditure, the forecast has also in some areas been prepared on a prudent basis with the opportunity for upside movement, as well as downside risk.

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Based on consideration of:

the 12-month cash flow forecast;
the risks outlined above and plans to mitigate them;
the charity’s access to working capital in the event of an urgent need for a cash injection; and
other investment opportunities that are currently being discussed,

the Chief Executive and Trustees of the charity have determined that whilst there is ongoing uncertainty, the charity’s plans deal sufficiently with all material uncertainties, and thus the charity can be considered to be a going concern for at least the next 12 months.

Accreditations

We continue to meet the requirements of the MATRIX standards, and Disability Confident Accreditation.
The charity is still an accredited Living Wage Employer after the year end.

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated in England and Wales in September 1965, and registered as a Charity on 1st February 1963.

The company was established under a memorandum of association, which established the objects and powers of the charitable company and is governed under its articles of association. All trustees give their time voluntarily and receive no benefits from the Charity. The trustees have not claimed any expenses from the Charity during the year.

Trustees are elected at the annual general meeting and nominations for additional trustees may be made by Board members. All directors serve in an honorary capacity and are the trustees of the Charity. There is a rotational process in place with trustees retiring from the board each year; however, these trustees can offer themselves for re-election should they wish to do so. We aim to ensure that the Board is diverse in terms of age, gender and ethnicity and possess the skills required to direct the organisation.

At no time during the year did any trustee have an interest in a contract entered into by the Association in relation to the activities of the Association other than their involvement as employees of Mental Health Trusts. No remuneration or other benefits have been paid or are payable to any trustee of the Association either directly or indirectly from the funds of the Association. The overall policy of the Association is set by the trustees at regular meetings of the Board. Day to day running of the Association is managed by the Chief Executive, Sue Roberts.

Appointment of trustees

We use the guidance for trustee recruitment published by the Charity Commission. Skills audits are completed, gaps are identified, and new Trustees appointed based on these gaps.

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Trustee engagement

New trustees meet with the Chair and Chief Executive as part of their induction and to agree expectations with respect to Trustee engagement in the charity’s business. The following is covered:

Trustee Role and Responsibilities
Trustee Code of Conduct, including Conflicts of Interest
Timetable of Annual Key tasks
Trustee Contact details
Expenses – How to claim travel and other expenses
Induction visits and meetings include:
Attendance requirements and feedback
Organisation background and history
Mental Health First Aid (2-day accredited course) if desired
Social Enterprise site visit

Required reading includes:

Memorandum & Articles
Audited Accounts and Annual Report
Risk Register
Strategic Plan
Organisation Chart
Policies and Procedures
The Essential Trustee (CC3)
Other relevant Charity Commission guidance

Related parties and relationships with other organisations

No formal relationships exist between the Association and any related parties and there are no subsidiary undertakings. The Association cooperates with other charities in the pursuit of its charitable objectives.

Remuneration policy for key management personnel

The Chair conducts the annual appraisal of the Chief Executive and agrees her salary, which is benchmarked against comparable organisations in the not-for-profit sector. The salary is endorsed by all members of the Board.

Policy for employment of disabled persons

The Association has an Equality and Diversity policy which commits the Association to examine its selection and appointment process, personnel procedures, and training provisions to ensure the elimination of direct or indirect discrimination and the provision of equality of opportunity for the protected characteristics contained with the Equality Act 2010. There are regular reviews to maintain good employment practices and those engaged in the selection process will be made aware of the Equality and Diversity Policy, the Acts, and their personal liability to law.

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Employee information

The Association aims to provide employees with as much information as possible on matters of concern to them as employees. Responsibility for doing this rests with the Senior Leadership Team.

Funds held as custodian trustee on behalf of others

No funds are held by the Association as custodian trustee on behalf of others.

Statement of responsibilities of the trustees

The trustees (who are also directors of Birmingham Industrial Therapy Association Ltd for the purposes of company law) are responsible for preparing the trustees’ annual report including the strategic report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charitable company, and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently.
Observe the methods and principles in the Charities SORP.
Make judgements and estimates that are reasonable and prudent.
State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as, the trustees are aware:

There is no relevant audit information of which the charitable company’s auditor is unaware.
The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Birmingham Industrial Therapy Association Limited

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Trustees are appointed at the AGM which is attended by the charity’s trustees. There were 7 trustees in attendance at Board meetings over the period covered by this report.

The trustees’ annual report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The trustees’ report for the year ended September 2025 has been approved by the trustees on 22 April 2026 and signed on their behalf by

David Tucker, Chair of Trustees

Sue Roberts, Chief Executive Officer

Independent auditor’s report

To the members of

Birmingham Industrial Therapy Association Limited

Opinion

We have audited the financial statements of Birmingham Industrial Therapy Association Limited (the ‘charitable company’) for the year ended 30 September 2025 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:
Give a true and fair view of the state of the charitable company’s affairs as of 30 September 2025 and of its incoming resources and application of resources, including its income and expenditure for the period then ended
Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
Have been prepared in accordance with the requirements of the Companies Act 2006

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Birmingham Industrial Therapy Association Limited's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Independent auditor’s report

To the members of

Birmingham Industrial Therapy Association Limited

Other Information

The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

The information given in the trustees’ annual report for the financial period for which the financial statements are prepared is consistent with the financial statements; and
The trustees’ annual report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
The financial statements are not in agreement with the accounting records and returns; or
Certain disclosures of trustees’ remuneration specified by law are not made; or
We have not received all the information and explanations we require for our audit; or
The directors were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the trustees’ annual report and from the requirement to prepare a strategic report.

Independent auditor’s report

To the members of

Birmingham Industrial Therapy Association Limited

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

We enquired of management, and the finance committee, which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:
Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;

Independent auditor’s report

To the members of

Birmingham Industrial Therapy Association Limited

The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
We inspected the minutes of meetings of those charged with governance.
We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
We reviewed any reports made to regulators.
We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission, or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Independent auditor’s report

To the members of

Birmingham Industrial Therapy Association Limited

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Fleur Holden (Senior statutory auditor)

9 June 2026

for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, London, EC1Y 0TG

Birmingham Industrial Therapy Association Limited

Statement of financial activities (incorporating an income and expenditure account)

For 12 months ended 30 September 2025

Unrestricted Note £ Income from: 3 39,588 4 712,199 4 226,092 4 95,874 1,569 1,075,322 5 788,919 5 122,329 5 102,473 1,013,721 20 61,601 Reconciliation of funds: 298,643 360,245 Total funds brought forward Total funds carried forward Net movement in funds (being net Income / (expenditure) in the year) Recovery and Employment Total income Expenditure on: Total expenditure Charitable activities Social Enterprise - Better Assembly Services Donations and grants Charitable activities Social Enterprise - Express Signs Social Enterprise - Better Assembly Services Social Enterprise - Express Signs Recovery and Employment Bank Interest	Restricted £ 9,642 173,688 90,340 74,572 -	2025 (12 months) Total £ 49,230 885,887 316,432 170,446 1,569	2024 (18 months) Total £ 157,035 876,045 297,950 240,646 1,721
1,075,322 788,919 122,329 102,473	348,242 130,464 99,113 114,673	1,423,564 919,383 221,442 217,146	1,573,397 971,931 327,146 213,338
1,013,721	344,250	1,357,971	1,512,416
61,601 298,643	3,992 79,857	65,593 378,500	60,981 317,519
360,245	83,848	444,093	378,500

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 19 to the financial statements.

Birmingham Industrial Therapy Association Limited

Balance sheet

As at 30 September 2025

As at 30 September 2025 Balance sheet	As at 30 September 2025 Balance sheet
Note £ Fixed assets: 11 Current assets: 12 10,314 13 170,517 96,523 277,354 Liabilities: 14 (98,490) 16 19 161,128 199,117 Total unrestricted funds Total assets less current liabilities Designated funds Restricted income funds Unrestricted income funds: The funds of the charity: Creditors: amounts falling due within one year Net current assets Total net assets Creditors: amounts falling due after one year Cash at bank and in hand Tangible assets Stock Debtors General funds Total charity funds		2025 30 September £ 265,229	£ 6,505 186,645 78,061	2024 30 September £ 208,511
		265,229 178,864		208,511 184,989
	277,354 (98,490)		271,211 (86,223)
	161,128 199,117		157,948 140,694
		444,093 -		393,500 (15,000)
		444,093		378,500
		83,848 360,245		79,857 298,643

		444,093		378,500

Approved by the trustees on 22 April 2026 and signed on their behalf by

David Tucker Chair

Birmingham Industrial Therapy Association Limited

Statement of cash flows

For 12 months ended 30 September 2025

For 12 months ended 30 September 2025	For 12 months ended 30 September 2025
Note £ £ 20 131,893 1,569 21 (90,021) (88,431) (25,000) Change in cash and cash equivalents in the year 18,462 Cash and cash equivalents at the beginning of the year 78,061 Cash and cash equivalents at the end of the year 96,523 Analysis of cash and cash equivalents and of net debt At 1 October 2024 £ Cash at bank and in hand 78,061 Total cash and cash equivalents 78,061 Loans current year repayment (25,000) Total 53,061 Cash flows from operating activities Net cash used in investing activities Net cash provided by / (used in) operating activities Cash flows from investing activities: Interest received Purchase of fixed assets Cash flows from financing activities: Repayment of borrowings 2025 (12 months) Loss on disposal of fixed assets		£ £ (14,384) 1,721 - (50,400) (48,679) (15,000) (78,062) 156,123 78,061 Cash flows At 30 September 2025 £ £ 18,462 96,523 18,462 96,523 25,000 - 43,462 96,523 2024 (18 months)
		Cash flows £ 18,462
	(25,000)		(15,000)
	18,462 78,061		(78,062) 156,123
	96,523		78,061
	At 1 October 2024 £ 78,061		At 30 September 2025 £ 96,523
	78,061 (25,000)	18,462 25,000	96,523 -
	53,061	43,462	96,523

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

1 Accounting policies
a) Statutory information

Birmingham Industrial Therapy Association Limited is a charitable company limited by guarantee and is incorporated in the United Kingdom. The registered office address and principal place of business is 201-206 Alcester Street, Digbeth, Birmingham, B12 0NQ.

b) Basis of preparation

The financial statements have been prepared for a period of 12 months. The prior year figures cover an extended period of 18-months period for comparison purposes.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern as explained in the trustees' annual report. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

f) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
g) Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

h) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Expenditure on charitable activities includes the costs of providing education, volunteering and employment services to the service users undertaken to further the purposes of the charity and their associated support costs
Other expenditure represents those items not falling into any other heading
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

1 Accounting policies (continued)

i) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity. Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure. Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of staff time by each activity.

Recovery and Employment 73%
Social Enterprise - Better Assembly Services 14%  Social Enterprise - Express Signs 13%

j) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

k) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £250. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Freehold Building
Freehold Building 50 years
Motor Vehicles, Computer Equipment 4 years  Plant, Fixture and Fittings 10 years

l) Stocks

Stocks are stated at the lower of cost and net realisable value. In general, cost is determined on a first in first out basis and includes transport and handling costs. Net realisable value is the price at which stocks can be sold in the normal course of business after allowing for the costs of realisation. Provision is made where necessary for obsolete, slow moving and defective stocks. Donated items of stock, held for distribution or resale, are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

m) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

n) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

o) Creditors and provisions

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 provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

p) Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

q) Pensions

The charity has a NEST pension scheme to offer all employees. The charity is contributing a minimum employer contribution percentage into the scheme set by the Pension Regulator.

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

2 Detailed comparatives for the statement of financial activities (prior year 18 months)

Detailed comparatives for the statement of financial activities (prior year 18 months)
Bank interest Net expenditure for the year Total income Recovery and Employment Social Enterprise - Express Signs Social Enterprise - Better Assembly Services Income from: Donations and grants Total expenditure Charitable activities: Expenditure on: Charitable activities: Recovery and Employment Social Enterprise - Better Assembly Services Social Enterprise - Express Signs	£ 146,285 739,559 230,711 139,215 1,721 Unrestricted activities	Restricted activities £ 10,750 136,486 67,239 101,431 -	2024 (18 months) Total £ 157,035 876,045 297,950 240,646 1,721
	1,257,491	315,906	1,573,397
	851,448 247,999 138,391	120,483 79,147 74,946	971,931 327,146 213,338
	1,237,839	274,577	1,512,416

	19,651	41,329	60,981

3 Grants received Donations Income from donations	Unrestricted £ 16,000 23,588	Restricted £ 6,276 3,366	2025 (12 months) Total £ 22,276 26,954	Unrestricted £ 134,000 12,285	Restricted £ 10,750 -	2024 (18 months) Total £ 144,750 12,285
	39,588	9,642	49,230	146,285	10,750	157,035

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

4a Income from charitable activities (current year)

12 months ended 30 September 2025 Income from charitable activities (current year)
Made Smarter Goldman Sachs The Henry Smith Charity The W.E.D. Charitable Trust The Joseph Hopkins Cole Charitable Trust Roger and Douglas Tuner Charitable Trust Grimmitt Trust CB & HH Taylor 1984 Trust St James Place National Health Service (BSICB) - WorkWell West Midlands Combined Authority - Digital Divide Birmingham MIND -PCRN Other European Social Fund - Disability Inclusion Pathway Birmingham City Council - Youth Promise Plus Total for Recovery and Employment Birmingham City Council Day Care Birmingham City Council - Better Health 4 Life Birmingham City Council - Active Pathways 4 Life Birmingham City Council - UKSPF PURE The 29th May 1961 Charitable Trust Souter Charitable Trust The Hobson Charity The National Lottery Community Fund The Grantham Yorke Other Other The George Henry .C.C GJW Truner trust Albright Grimley Charity Hedley Foundation The Bailey Thomas Charitable Fund George Fentham Birmingham The Eveson Trust Total income from charitable activities Earned Income Birmingham Solihull Mental Health Trust Total for Social Enterprise - Better Assembly Services Earned Income Total for Social Enterprise - Express Signs Birmingham City Council - UK Shared Prosperity Fund - PURE Birmingham City Council - Mentor Me Birmingham City Council - Youth Employment Initiative Birmingham City Council - SEND Birmingham City Council - East Birmingham Jobs and Skills Hub	£ - - 135,575 171,142 58,176 56,559 82,416 80,354 73,873 17,536 - - - 36,568 Unrestricted activities	Restricted activities £ - - - - - - - - - - 70,000 31,296 - 72,392	2025 (12 months) £ - - 135,575 171,142 58,176 56,559 82,416 80,354 73,873 17,536 70,000 31,296 - 108,960	2024 (18 months) £ 158,672 83,180 203,363 61,780 52,037 32,976 47,918 43,834 - - 70,000 32,000 28,707 61,579
	712,199 74,698 - - - - - - - - - - - - - - - - - - - 151,394 -	173,688 - 7,000 - - - - - - - - 5,000 600 500 2,000 3,000 1,000 4,000 40,000 10,000 3,000 - 14,240	885,887 74,698 7,000 - - - - - - - - 5,000 600 500 2,000 3,000 1,000 4,000 40,000 10,000 3,000 151,394 14,240	876,045 69,809 7,000 4,000 6,000 20,000 1,500 1,000 3,000 2,500 3,000 - - - - - - - - - - 178,403 1,739
	226,092 - - - - 95,874 -	90,340 - - - 61,650 - 12,922	316,432 - - - 61,650 95,874 12,922	297,950 69,046 16,313 10,000 74,000 70,169 1,119
	95,874	74,572	170,446	240,646
	1,034,166	338,600	1,372,765	1,414,641

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

4b Income from charitable activities (prior year)

12 months ended 30 September 2025 Income from charitable activities (prior year)
Made Smarter Goldman Sachs The Henry Smith Charity Other European Social Fund - Disability Inclusion Pathway Birmingham City Council - Youth Promise Plus Total income from charitable activities Total for Recovery and Employment Total for Social Enterprise- Better Assembly Services Total for Social Enterprise- Express Signs Grimmitt Trust The Grantham Yorke Earned Income Other Birmingham Solihull Mental Health Trust Earned Income Other Birmingham MIND -PCRN Birmingham City Council - UK Shared Prosperity Fund - PURE Birmingham City Council - Mentor Me Birmingham City Council - Youth Employment Initiative Birmingham City Council - SEND Birmingham City Council - East Birmingham Jobs and Skills Hub Birmingham City Council - Better Health 4 Life Birmingham City Council - Active Pathways 4 Life Birmingham City Council - UKSPF PURE Birmingham City Council Day Care The 29th May 1961 Charitable Trust Souter Charitable Trust The Hobson Charity The National Lottery Community Fund Cole Charitable Trust CB & HH Taylor 1984 Trust Roger and Douglas Tuner Charitable Trust	Unrestricted activities 661,424 158,672 83,180 203,363 61,780 52,037 32,976 47,918 43,834 - - - 55,800	Restricted activities £ - - - - - - - - 70,000 32,000 28,707 5,779	2024 (18 months) Total £ 158,672 83,180 203,363 61,780 52,037 32,976 47,918 43,834 70,000 32,000 28,707 61,579
	739,559 52,309 - - - - - - - - - 178,403 -	136,486 17,500 7,000 4,000 6,000 20,000 1,500 1,000 3,000 2,500 3,000 - 1,739	876,045 69,809 7,000 4,000 6,000 20,000 1,500 1,000 3,000 2,500 3,000 178,403 1,739
	230,711 69,046 - - - 70,169 -	67,239 - 16,313 10,000 74,000 - 1,119	297,950 69,046 16,313 10,000 74,000 70,169 1,119
	139,215	101,431	240,646
	1,109,485	305,156	1,414,641

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

5a Analysis of expenditure (current year)

Charitable activities	Charitable activities	Charitable activities	Governance costs £ - - - - - - - - - - - 14,250 - - -	Support costs £ 186,071 - 223 680 10,540 249 7,246 22,423 29,539 44,182 96,664 - 868 23,153 -	2025 (12 months) Total £ 934,047 9,560 55,507 4,271 29,852 14,402 9,674 47,001 32,688 49,899 99,514 14,250 868 23,153 33,283	2024 (18 months) Total £ 1,032,302 67,868 22,822 8,322 22,571 19,362 14,283 54,958 33,355 60,940 89,492 15,750 2,148 27,174 41,070
Recovery and Employment £ 543,900 8,363 1,388 2,177 1,063 908 747 17,678 1,125 - 140 - - - 24,787	Social Enterprise - Better Assembly Services £ 106,990 1,197 510 904 16,537 13,169 476 3,727 1,936 5,717 2,512 - - - 5,389	Social Enterprise - Express Signs £ 97,086 - 53,385 510 1,712 76 1,205 3,173 88 - 198 - - - 3,108
602,276 306,745 10,362	159,064 60,340 2,038	160,542 54,754 1,850	14,250 - (14,250)	421,838 (421,838) -	1,357,971 - -	1,512,416 - -
919,383	221,442	217,146	-	-	1,357,971	1,512,416
971,931	327,146	213,338	-	-

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

5b Analysis of expenditure (prior year)

Analysis of expenditure (prior year)
Staff costs (Note 7) Delivery by other partners Material Recruitment and Training Client and Participant Expenses Staff Travel and Motor Expenses Marketing, Print and Stationery ICT and Communication Consultancy and Professional Fees Utilities Premises Cost and Insurance Audit Fee Bank Charges Non Recoverable VAT Depreciation Support costs Governance costs Total expenditure 2024	Charitable activities			Governance costs £ - - - - - - - - - - - 15,750 - - -	Support costs £ 307,231 - - 6,113 1,479 614 12,911 44,320 29,855 55,582 82,856 - 2,120 27,174 24,152	2024 (18 months) Total £ 1,032,302 67,868 22,822 8,322 22,571 19,362 14,283 54,958 33,355 60,940 89,492 15,750 2,148 27,174 41,070
	Recovery and Employment £ 485,150 67,868 - 1,669 926 1,360 20 5,219 - - - - - - 1,457	Social Enterprise - Better Assembly £ 146,005 - - 57 17,956 17,230 561 2,777 3,500 5,358 4,344 - 11 - 6,480	Social Enterprise - Express Signs £ 93,915 - 22,822 482 2,209 158 790 2,641 - - 2,291 - 16 - 8,981
	563,670 397,723 10,538	204,281 119,694 3,172	134,306 76,991 2,040	15,750 - (15,750)	594,408 (594,408) -	1,512,416 - -
	971,931	327,146	213,338	-	-	1,512,416

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

6 Net income / (expenditure)

This is stated after charging:

Audit fees Operating lease rentals: Auditors' remuneration (excluding VAT): Depreciation Other	2025 (12 months) £ 33,283 12,627 12,000	2024 (18 months) £ 41,070 17,579 15,750

7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel Staff costs were as follows:
Other Staff Costs Employer’s contribution to defined contribution pension schemes Salaries and wages Social security costs	2025 (12 months) £ 840,879 77,517 - 15,652	2024 (18 months) £ 903,024 72,626 39,236 17,416
	934,048	1,032,302

The total employee benefits (including employer's pension contributions and employer's national insurance) of the key management personnel were £57,510 (2024: £85,436, covering an 18-month period).

The charity trustees were not paid or received any other benefits from employment with the charity in the year 2024: £nil (2023: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil). No trustees' expenses were paid in 2025 and 2024.

8 Staff numbers

The average number of employees (head count based on number of staff employed) during the period 2025 was as follows:

Recovery & Employment Social Enterprise- Better Assembly Services Support	2025 (12 months) No. 18.3 7.5 6.0	2024 (18 months) No. 16.3 6.0 6.0
	31.8	28.3

9 Related party transactions

During the year, a forklift was loaned by TRANSLift Bendi Ltd for use in the normal course of the charity's business. There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. David Tucker is a Director of TRANSLift Bendi Ltd.

Martin Commander, Vice Chair Board of Trustees is a paid consultant to Birmingham Solihull Mental Health Trust (BSMHFT). During the year the charity received income of £nil (2024: £69,046) from BSMHFT which was provided on an arms length basis.

10 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

For 12 months ended 30 September 2025
11 Tangible fixed assets At 30 September 2025 At 30 September 2025 At 1 October 2024 Disposals in the period Eliminated on disposal Cost Depreciation At 1 October 2024 Additions in the period At 30 September 2025 At 1 October 2024 Charge for the period Net book value	Freehold property £ 319,120 - -	Plant, fixtures and fittings £ 260,438 66,612 (8,824)	Computer equipment £ 158,894 23,409 -	Total £ 738,452 90,021 (8,824)
	319,120	318,226	182,303	819,649
	185,508 6,924 -	232,401 9,559 (8,803)	112,032 16,800 -	529,941 33,283 (8,803)
	192,432	233,157	128,832	554,421

	126,688	85,069	53,472	265,229
	133,612	28,037	46,862	208,511

Land with a value of £36,625 (2024: £36,625) is included within freehold property and not depreciated.

All of the above assets are used for charitable purposes.

12 13 Accrued income Stock Trade debtors Prepayments Debtors Finished goods	2025 30 September £ 10,314	2024 30 September £ 6,505
	2025 30 September £ 85,142 24,189 61,186	2024 30 September £ 59,627 24,771 102,247
	170,517	186,645

All of the charity’s financial instruments, both assets and liabilities, are measured at amortised cost. The carrying values of these are shown above and also in note 14 below.

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

14 Creditors: amounts falling due within one year

12 months ended 30 September 2025 Creditors: amounts falling due within one year
Balance at the beginning of the year Additions within the year Amount released to income in the year Deferred income (note 15) Taxation and social security Trade creditors Creditors: amounts falling due after one year Accruals Deferred income Deferred income comprises participant costs received in advance. Bank loans Bank loans	2025 30 September £ - 50,551 20,297 27,372 270	2024 30 September £ 10,000 22,533 22,075 12,805 18,810
	98,490	86,223
	2025 30 September £ 18,810 270 (18,810)	2024 30 September £ - 18,810 -
	270	18,810
	2025 30 September £ -	2024 30 September £ 15,000

15 Deferred income
16 Creditors: amounts falling due after one year

The Bounce Bank Loan was fully repaid within the year and as at 30 September 2025 £nil (2024: £25,000). The terms of the loan was 72 months with an interest rate of 2.5%. The UK Government funded the interest payment for the first 12 months through the Business Interruption Payment (BIP) £1,250 and the monthly loan repayments commenced April 2022.

17 Pension Scheme

The charity offers an auto-enrolment into the NEST pension scheme. Contributions are expensed as they become payable. At the end of the year the liability of the NEST pension scheme was £2,694 (2024: £3,749).

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

For 12 months ended 30 September 2025
18a 18b Analysis of net assets between funds at 30 September 2024 Long term liabilities Tangible fixed assets Net current assets Net assets at 30 September 2024 Analysis of net assets between funds at 30 September 2025 Tangible fixed assets Net assets at 30 September 2025 Net current assets	General unrestricted £ - 199,117	£ 161,128 - Designated	Restricted £ 104,101 (20,253)	Total funds £ 265,229 178,864
	199,117	161,128	83,848	444,093
	£ - 155,694 (15,000) General unrestricted	£ 157,948 - - Designated	Restricted £ 50,563 29,294 -	£ 208,511 184,989 (15,000) Total funds
	140,694	157,948	79,857	378,500

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

For 12 months ended 30 September 2025	For 12 months ended 30 September 2025
19a At 1 October 2024 £ 16,589 4,096 The Greater Birmingham & Solihul - Clean Growth Grant 6,949 Made Smarter 14,067 Goldman Sachs 8,862 Groundwork UK - VCSE Energy Efficiency Scheme Grant - Total restricted capital funds 50,563 1,317 Radcliffe Trust Grant - Birmingham City Council - Birmingham City Council 14,049 Birmingham City Council The Henry Smith Charity 3,178 The 29th May 1961 Charitable Trust - Souter Charitable Trust - The Hobson Charity - The National Lottery Community Fund - Access Reach Fund 9,750 First Give - North Birmingham Academy 1,000 The Grantham Yorke - Groundwork UK - VCSE Energy Efficiency Scheme Grant - The Percy Bilton Charity - St James Place - The Joseph Hopkins - The W.E.D. Charitable Trust - The George Henry .C.C - GJW Truner trust - Albright Grimley Charity - Hedley Foundation - The Eveson Trust - The Bailey Thomas Charitable Fund - Screwfix Foundation - George Fentham Birmingham Charity - Total restricted revenue funds 29,294 Total restricted funds 79,857 157,948 - - Total designated funds 157,948 General funds 140,694 Total unrestricted funds 298,642 Total funds at 30 September 2025 378,500 Tangible Fixed Assets Funds Future Investment for Social Enterprises Premises Improvement Fund Movements in funds (current year) at 30 September 2025 Restricted capital funds: Restricted revenue funds: Designated funds: Unrestricted funds: ERDF Catalysts Enterprises Grant The Rowlands Trust Restricted funds Freehold Property		Income £ - - - - - 64,996	Expenditure £ (2,587) (639) (1,084) (2,183) (1,372) (3,593)	Transfers £ - - - - - -	At 30 September 2025 £ 14,002 3,457 5,865 11,884 7,490 61,403
	50,563	64,996	(11,458)	-	104,101
	1,317 - - 14,049 3,178 - - - - 9,750 1,000 - - - - - - - - - - - - - -	- - - 70,000 31,296 61,650 7,000 - - - - - - 34,558 3,366 5,000 600 500 2,000 3,000 1,000 4,000 40,000 10,000 6,276 3,000	- - - (65,269) (36,565) (102,642) (7,000) - - - (9,750) (717) - (32,108) (3,366) (5,000) (600) (500) (2,000) (3,000) (1,000) (4,000) (40,000) (10,000) (6,276) (3,000)	- - - - - - - - - - - - - - - - - - - - - - - - - -	1,317 - - 18,780 (5,269) (37,813) - - - - - 283 - 2,450 - - - - - - - - - - - -
	29,294	283,246	(332,792)	-	(20,253)

	79,857	348,242	(344,250)	-	83,848
	157,948 - -	- - -	(21,826) - -	25,006 - -	161,128 - -
	157,948	-	(21,826)	25,006	161,128
	140,694	1,075,322	(991,894)	(25,006)	199,117
	298,642	1,075,322	(1,013,721)	-	360,245

	378,500	1,423,564	(1,357,971)	-	444,093

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

19b Movements in funds (prior year) at 30 September 2024

Movements in funds (prior year) at 30 September 2024
The Greater Birmingham & Solihul - Clean Growth Grant Made Smarter Goldman Sachs Total restricted capital funds Radcliffe Trust Grant Birmingham City Council Birmingham City Council Birmingham City Council Birmingham City Council The Henry Smith Charity The 29th May 1961 Charitable Trust Souter Charitable Trust The Hobson Charity The National Lottery Community Fund Access Reach Fund Cole Charitable Trust CB & HH Taylor 1984 Trust Roger and Douglas Tuner Charitable Trust Grimmitt Trust First Give - North Birmingham Academy The Grantham Yorke Total restricted revenue funds Total restricted funds Total designated funds General funds Total unrestricted funds Total funds at 30 September 2024 Freehold Property Premises Improvement Fund Restricted funds: Unrestricted funds: Restricted capital funds: Restricted revenue funds: The Rowlands Trust Designated funds: ERDF Catalysts Enterprises Grant Tangible Fixed Assets Funds Future Investment for Social Enterprises	At 1 April 2023 £ 20,619 5,091 - - -	Income £ - - 8,637 16,313 10,000	Expenditure £ (4,030) (995) (1,688) (2,246) (1,138)	Transfers £ - - - - -	At 30 September 2024 £ 16,589 4,096 6,949 14,067 8,862
	25,710	34,949	(10,097)	-	50,563
	1,317 3,876 7,625 - - - - - - - - - - - - - - -	- - 17,500 70,000 32,000 28,707 74,000 7,000 4,000 6,000 20,000 9,750 1,500 1,000 3,000 2,500 1,000 3,000	- (3,876) (25,125) (55,951) (32,000) (28,707) (70,822) (7,000) (4,000) (6,000) (20,000) - (1,500) (1,000) (3,000) (2,500) - (3,000)	- - - - - - - - - - - - - - - - - -	1,317 - - 14,049 - 3,178 - - - - 9,750 - - - - 1,000 -
	12,817	280,957	(264,480)	-	29,294

	38,528	315,906	(274,577)	-	79,857
	173,471 - -	- - -	(30,917) - -	15,394 - -	157,948 - -
	173,471	-	(30,917)	15,394	157,948
	105,519	1,257,491	(1,206,922)	(15,394)	140,694
	278,991	1,257,491	(1,237,838)	-	298,643

	317,517	1,573,397	(1,512,416)	-	378,500

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

Purposes of restricted funds

Freehold Property: Funding received from The Big Lottery Fund for improvement to the reception area of the Digbeth premises. Depreciation will be charged to this fund. ERDF Catalyst Enterprise Grant: This grant was matched funded and assisted us to fund capital items and some salary for Production Assembly Services social enterprise.

The Greater Birmingham & Solihul - Clean Growth Grant: This grant helped fund the acquisition of a new replacement boiler.

Made Smarter & Goldman Sachs: These grants supported the acquisition of a Mimaki flatbet UV printer for use in Better Signage.

The Rowlands trust: This fund was donated towards a counselling service for service users in Beter Assembly Services.

Radcliffe Trust Grant: The funds were donated to fund a therapeutic carpentry programme at the Woodcraft Centre, located within better Assembly Services.

Birmingham City Council grants: These were grants towards the funding of Development Worker salary cost in Better Assembly Serviceswere. The other two grants were awarded towards the delivery of Prevention and Communities services within the Birmingham area.

Birmingham City Council UKSPF Grant: This UK Shared Prosperity Fund (UKSPF) grant was awarded to support the delivery of (intervention E33) employment support for economically inactive people.

The Henry Smith Charity: The grant was awarded to support the running costs of Better Signage.

The 29th May 1961 Charitable Trust, Souter Charitable Trust: These grants contributed to funding the costs of the Participant Support Team.

The Hobson Charity: The grant was awarded to support energy costs.

The National Lottery Community Fund: The grant contributed to the provision of hot meals for participants and supported the running costs of Better Assembly services.

Access Reach Fund: The grant was awarded to support the charity's business case consultancy work.

Cole Charitable Trust; Roger and Douglas Tuner Charitable Trust; The Grantham York; and Grimmitt Trust: These grants were awarded to support the delivery of the LIVE programme.

First Give - North Birmingham Academy: Grant awarded to enhance and strengthen the therapeutic delivery environment within the charity.

Groundwork UK – VCSE Energy Efficiency Scheme Award: The grant was awarded to the charity to support the implementation of improvement measures aimed at increasing the charity’s energy efficiency.

The Percy Bilton Charity: The grant was awarded to support the procurement of ICT equipment for one of the charity’s social enterprises, Better Signage. The equipment will strengthen operational capacity, improve efficiency, and support the delivery and sustainability of the enterprise’s trading activities.

St. James’s Place: Funding was awarded to support the sponsorship of three (3) participants on our 12-week employment preparation pathway. The funding will enable participants to develop employability skills, improve work readiness, and increase their progression towards sustained employment.

The Joseph Hopkins Charity; The W.E.D. Charitable Trust; The George Henry C.C.; GJW Turner Trust; Albright Grimley Charity; The Hedley Foundation; The Eveson Trust; The Bailey Thomas Charitable Fund; and George Fentham Birmingham Charity: These grants were awarded to support the delivery of the LIVE programme and the provision of hot meals to participants.

Screwfix Foundation: During the year, the charity received grant funding from Screwfix Foundation towards the repair and maintenance of the roof of the charity’s premises.

Tangible Fixed Assets fund: This fund represents the net book value of fixed assets purchased through general funds. Depreciation will be charged against this fund.

Birmingham Industrial Therapy Association Limited

Notes to the financial statements

For 12 months ended 30 September 2025

20 Reconciliation of net income / (expenditure) to net cash flow from operating activities

12 months ended 30 September 2025 Reconciliation of net income / (expenditure) to net cash flow from operating activities
Net income / (expenditure) for the reporting period (as per the statement of financial activities) Depreciation charges Bank interest Bad debts (Increase) in stocks (Increase)/Decrease in debtors Increase/(Decrease) in creditors - excluding bank loan Net cash (provided by) / used in operating activities	2025 30 September £ 65,593 33,283 (1,569) - (3,809) 16,128 22,267	2024 30 September £ 60,981 41,070 (1,721) - (1,039) (5,564) (108,110)
	131,893	(14,384)

21 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows:

The charity's total future minimum lease payments under non-cancellable operating leases is as follows:
Less than one year One to five years	2025 2024 30 September 30 September £ £ 8,595 7,952 4,032 9,627 12,627 17,579 Equipment
	12,627	17,579

22 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

Birmingham Industrial Therapy Association Limited Operating as Better Pathways

Contents

Reference and administrative information

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Our Aims

Our Services and Support

Tackling Social Isolation and Inactivity

Our services

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Employment Preparation Pathway

Supported Volunteering Pathway

Meaningful Day Activities Pathway

Practical Support to Enable Participation

Charity Trading as a Delivery Model

Our Statutory Sector Projects

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Our Impact

Vocational Pathways Programme

Participant Snapshot:

Participant Experience and Feedback

Annual Experience Survey (2026):

Overall satisfaction:

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Responding to participant feedback:

Participant Wellbeing

Mental Health Outcomes – WEMWBS Assessment

Key Results

Feeback from Social Enterprise Participants’ Families

Feedback from the mother of RC

Annual Report of the Trustees and Chief Executive

Feedback from the mother of CF

Better Packing: Case Study: Improving mental health and wellbeing

Annual Report of the Trustees and Chief Executive

Client Testimonial

The Value of Our Volunteering Contribution

Statutory Sector Projects

Service delivery achievements since our last annual report Our social enterprises

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Our Statutory Sector Projects

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Financial results October 2024 – September 2025

Fundraising and Donations

Fundraising Regulator

Principal funding sources

Future Plans

Supporting those that need us the most

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Quality and impact

Strength through partnership

Commercial growth through social value to deliver social impact

Our priorities

Supporting those that need us the most:

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Quality and Impact

Strength through partnership

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Social and commercial value

Principal risks and mitigations

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

For the 12 months ended 30 September 2025

General Reserves

Restricted Funds

Designated Funds

Statement of going concern

Annual Report of the Trustees and Chief Executive

For the 12 months ended 30 September 2025

Based on consideration of:

Accreditations

Structure, governance and management