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2025-12-31-accounts

Annual Report & Accounts 2025

Financial Period: 1 January 2025 – 31 December 2025

Registered Company No. 00925718 (England and Wales) Registered Charity No. 255523

Contents

Report of the Trustees with Introduction by the Chair Independent Examiners Report

Unaudited Financial Statements

Appendix

2

Report and thoughts from the Chair

As Chair of BHSEA, I am pleased to introduce this Annual Report and reflect on a year of consolidation, strong delivery and— crucially—sound stewardship. BHSEA exists to promote and enhance health, safety, welfare and environmental good practice, and to provide a trusted forum for learning, collaboration and professional development. This year we have continued to strengthen our governance, enhance member value and broaden our reach, while remaining true to our charitable purposes.

I started my role as Chair in November of 2025, succeeding Wayne Bishop, who stepped down at this year’s AGM after two years in the role. With over 16 years’ experience as a health and safety professional, it was an honour to be appointed Chair of BHSEA, the first woman Chair of BHSEA in its history and I very much look forward to working with members to strengthen our community, share knowledge, and support the next generation of safety professionals.

Throughout 2025 we continued to strengthen member value by delivering 10 successful monthly events, with the September Event, an all-day conference addressing health and safety back to basics, with Keynote Speaker Jason Ankers. In June we welcomed another Health and Safety Hero, Tim Marsh, to headline our WWT Construction Event on Behavioral Safety, attended by over 70 Members and guests.

The Training sub-committee launched the Mentor/Mentee Scheme and continued its efforts to attract Student Members at the start of their health and safety career, as well as running four free training sessions. These efforts were recognised when BHSEA was invited to attend the prestigious 2025 SGUK Awards where the Committee was awarded a Gold Excellence Award for all it’s efforts.

A central theme in this year’s report is BHSEA’s financial resilience. We hold significant reserves and a strong investment base. This has been achieved through disciplined financial management over a long period, careful oversight by Trustees, and ongoing engagement with professional investment advisers. Our reserves help us remain stable and independent and enable strategic planning rather than short-term decision-making.

3

Report and thoughts from the Chair

Importantly, we have aligned our approach explicitly with Charity Commission guidance on reserves (CC19) and with good practice expectations in charity reporting. Under this approach, Trustees do not treat ‘reserves’ as simply the year-end bank balance or total unrestricted funds. Instead, we focus on the element of unrestricted funds that is genuinely ‘free’ and available to spend on any of the charity’s purposes

However, good governance also demands we avoid holding excessive reserves without a clear rationale. Reserves are not an end in themselves: they are a means to deliver impact, maintain resilience and seize opportunities in the interests of beneficiaries and stakeholders. Trustees therefore review reserves actively, ensuring the level held is justified, transparent and linked to BHSEA’s strategic plan.

How we plan to use our reserves

Over the coming period, Trustees intend to deploy reserves in a controlled, purposeful way—consistent with our reserves policy and our duty to manage resources responsibly. We will do this through clear planning, agreed budgets and documented approvals. Our priorities include:

1. Maintaining and enhancing our programme of events and learning

We will continue to fund high-quality monthly meetings and specialist events that provide accessible learning and networking. Where appropriate, reserves will be used to underwrite venue commitments, speaker costs and delivery expenses, protecting continuity of provision and maintaining value for members.

2. Investing in free and subsidised training and professional development

Building on the success of our training offer, we will use reserves to sustain and expand free or subsidised learning opportunities that support competence, confidence and progression in the profession—particularly for early-career practitioners.

3. Strengthening member benefits and engagement

We will invest in initiatives that improve the ‘member experience’, including development of our mentoring and support schemes, continued enhancement of our digital presence and resources, and targeted communications that widen reach and encourage participation.

4

Report and thoughts from the Chair

4. Funding strategic capability and governance improvements

Reserves will support projects that strengthen BHSEA’s operational capability and governance infrastructure, including appropriate systems and processes that improve efficiency, support compliance and increase transparency. We will also ensure our investment approach remains subject to regular review and appropriate professional advice.

5. Supporting charitable impact in the wider community

BHSEA’s charitable purpose extends beyond member services. We will explore opportunities to use reserves to support outreach, collaboration and initiatives that advance health, safety and environmental standards across the West Midlands and beyond, ensuring any new activity is carefully governed, aligned to purpose and evaluated for impact.

6. Membership Growth

We will continue to expand our marketing activity to grow membership numbers inline with our strategic objectives and charitable purpose.

Oversight and transparency

In line with Charity Commission expectations, Trustees will keep our reserves policy under regular review. We will report transparently on the level of reserves held, the rationale for that level, and our progress in deploying funds in support of charitable objectives. This includes ongoing consideration of risk, commitments, and the balance between resilience and impact.

None of this would be possible without the commitment of our Trustees, Management Team, sub-committees, volunteers, speakers and members. I would like to thank everyone who has contributed time, expertise and energy to BHSEA this year, with a special thanks to Wayne Bishop, the outgoing Chair for his two-year tenure. With strong foundations, a clear reserves policy and a shared commitment to our charitable mission, BHSEA is well placed to continue delivering meaningful value and positive impact.

I look forward to the year ahead and to seeing our resources—financial and human—used wisely to strengthen our community, raise standards and support those working to protect people at work.

BHSEA Chair March 2026

5

Association Objective

To promote the health, safety, welfare and wellbeing of working people and the organisations they work for by facilitating networking, sharing, learning, the adoption of good practice and continuous improvement.

This extends to an organisation's physical assets, the environment, and the community which it serves or in which it operates with a focus on Birmingham and surrounding areas.

‘Welfare’ means facilities and provisions that are necessary for the comfort, convenience and wellbeing of working people such as washing, toilet, rest and changing facilities and somewhere clean to eat and drink during breaks. ‘Wellbeing’ means a good or satisfactory condition of existence or state characterised by health, happiness and prosperity determined primarily by work and which can be influenced by workplace interventions.

6

Summary of activities and achievements

Varied programme of ten monthly events all of which were in-person, one of which was also combined with our annual conference, and one WWT/SHAD on the topic of Behavioural Safety and Cultural Change. We also ran four Free Training Courses. Coaching and Mentoring, COSHH, Risk Assessment Part 2 and Mental Health and Well-being Workshop.

Continued invitation to BHSEA events to all groups affiliated to Safety Groups UK.

Attendance at events is back to pre-covid levels.

Successful well attended Construction ‘Working Well Together’ (WWT) events held in June at the new venue at Walsall FC, the Locker Room.

Continued strong support from Members at WWT events, including, Equans, Canal and River Trust Significant contribution from Council and other members to ‘Members Corner’ slots.

Successful increase of Membership Fees since pre-Covid times.

New Support of Marketing Communications Company Zen to increase Social media presence.

Continued sound finances with investment income remaining stable despite lowering the yield target to 3%. The surplus income has increased, mainly because of a bigger gain on investments, sitting alongside £64,389 of market value uplift which together make up the £76,196 total gain on investments this year.

Only achieved by the continuing voluntary effort by Trustees, Management and Council with support from others including Secretary Sarah Kenny.

7

Organisation Information 2025

Registered office Church Court, Stourbridge Road, Halesowen, West Midlands, B63 3TT Registration Company No. 00925718. Incorporation date: 11 January 1968 Charity Commission Registration No. 255523.

Governing documents

President

Trustees

Chair

Secretary

Independent Examiner

Bank

Stockbrokers / Investment Manager(s)

Memorandum of Association (As revised at AGM - 8 January 2001); Articles of Association (As revised at AGM – 8 April 2024) Rosi Edwards - appointed February 2016

Mr Wayne Bishop (resigned April 2025), Mrs Lisa Rollinson, Mrs Marisa Firkins, Mr Clark Hunter, Mrs L Ley; Ms L Prophett; Mr A Rolinson; Mr D Masaun - Vice President

Mr Wayne Bishop (resigned April 2025), and Mrs Marisa Firkins appointed Nov 2025

Mrs Sarah Kenny

Mr M Howell, DJH Halesowen Limited, West Midlands, B63 3TT

Lloyds

Charity Property Fund (Savills) Brewin Dolphin

8

Organisation Structure 2025

President Rosi Edwards

Non-Executive Director, Shrewsbury and Telford Hospitals NHS Trust; Former Regional Director, HSE Wales, Midlands and South West Region

Trustees / Honorary Officers (directing)

Chair Marisa Firkins Vice Chair – Lisa Rollinson Clark Hunter- Construction Chair Vice President– Dalvinder Masaun Trustees – Linda Ley and Liz Prophett/Andy Rolinson

Management Committee Council (advising) (managing) – Trustees plusManagement Comm. plus  Ken Davies Jolie Taylor Louise Mansfield Mike Morton Greg Ward Paul Singh Mike Wright Isaac Adu Peter Bowers Daljit Sharma - Emma Woodhouse – Co opt

Ken Davies Louise Mansfield

Secretar : Sarah Kenn y y

9

Summary of 2025 Events

Type of event Number of
Events
Total
Attendance
Monthly Events 9 414
Construction /
WWT-SHAD Events
1 73
Annual Conference 1 73
Training Sessions 4 85

Note:

BHSEA Partner – Driving for Better Business

BHSEA Event at ARCO Training Centre

10

Monthly Events 2025 and Attendances

Jan Can’t recruit and/or retain – change your offering 34 Note:
The 2020 attendance figures were all online
via zoom.
The 2021 attendance figures were a mix of
in-person and zoom.
Overall average attendance reaching pre-
covid levels
Feb Environment - Ecology 39
Mar Construction Matters – Work at Height and
Confined Spaces – ARCO Training Centre
28
Apr AGM and Hand Protection 33
May Fire Safety 38
Jun Legal Update and Case studies from a
prosecutionperspective
52
Sep Annual Conference – H&S Back to Basics 73
Oct Construction Matters – H&S and Technology 40
Nov Health – Noise and Face-Fit 40
Dec Integrating H&S into every training moment and
2025 BHSEA Awards
43

11

Members’ Corner 2025 short (10 -15 mins) practical presentations - by members for members

Jan Imposter SyndromeLaura Aucott – HSE Recruitment
Feb Incineration Solutions –Addfield Environmental
Apr Award Winning App– QSP
May Lessons Learnt– Lisa Rollinson
June Neurodiversity –Interclass
Oct CITB Update –Jenny Samuels

Laura Aucott – Imposter Syndrome and former Chair Wayne Bishop

12

Examples of Monthly Events and Newsletters Content

Member Benefits

Presentation Notes / Slides

HSE Safety Information

Free Member Training

BHSEA Partners

BHSEA 2025 Awards

13

Membership - at year end (31 December)

Members attending a WWT event

----- Start of picture text -----
Membership Fee re-
introduced since 2020
----- End of picture text -----

14

2025 Members’ Feedback

“Thank you, great value for money” (SG– Sept 2025)

“Very informative presentations and plenty of engagement” (WR – May 2025)

“Enjoyed the group sessions, allowed the chance to voice my concern, show my experience and listen to others. The session was very helpful. I will take away a lot from todays event. ” (FZ – Nov 2025)

“Very informative, good for someone like me who is training as all the information wasn’t overwhelming and understandably explained” (NC – Apr 2025)

“Excellent - Very informative and thought provoking, definitely will be applying some of the tools explained” (ND – Feb 2025)

“I would like to say how welcoming the group is, the people are genuinely lovely, and the topics are always interesting and beneficial. BHSEA events feel like the best day of the month!” (Anon – Dec 2025)

15

BHSEA• Key Contacts and Supporters SUPPORTERS & KEYCONTAcrs SaletyGw LK The Hedih ar￿ Salety Exe(JJlNe fvmimtyn Qty CA)ur c i tb M8ke UK EEF) E(wans EQUANS Wel Tcoelt*rf Be￿ Bnitsn Feder81Th ol &Jddu5 Brth Sakny Irthtstry FedeRIA 11 I Safety Forward . Ctyd WoherharrV￿ Cd ••l•fyF¢fW 16 BHSEA> SHAAWG > LEARMNG • I1￿￿NG

Income & Expenditure Summary 2025

Income & Expenditure - from 'independently examined' Accounts

----- Start of picture text -----
Income and Expenditure 2020/21 2022 2023 2024 2025
Income from Investments
Dividends received £ 53,614 £ 44,900 £ 48,268 £ 56,088 £ 55,070
Income from Charitable activities
Subscriptions - - - £ 8,389 £ 11,485
Donations - - - - -
Training and conferences - - - £ 4,696 £ 596
Total income £ 53,614 £ 44,900 £ 48,268 £ 69,173 £ 67,151
Expenditure - Management Fees
Portfolio management £ 8,175 £ 6,597 £ 5,953 £ 7,065 £ 6,870
Expenditure - Charitable Activities
Secretary's fees £ 19,613 £ 15,593 £ 14,527 £ 15,316 £ 14,611
Admin assistant fees - - - - -
Operating expenses £ 8,255 £ 10,528 £ 17,299 £ 29,580 £ 25,165
Marketing Consultancy - £ 2,350 £ 5,877 £ 1,463 £ 4,000
Printing & stationery £ 306 £ 233 £ 215 £ 95 £ 283
Other expenditure £ 836 £ 352 £ 971 £ 515 £ 443
Expenditure - Governance:
Accountancy £ 410 £ 225 £ 600 £ 680 £ 700
Independent examination £ 2,150 £ 2,550 £ 2,750 £ 3,050 £ 3,100
Total expenditure £ 39,745 £ 38,428 £ 48,192 £ 57,764 £ 55,172
Surplus (Income - Expenditure) £ 13,869 £ 6,472 £ 76 £ 11,409 £ 11,979
----- End of picture text -----*

Stable investment income Membership fee increase in 2025

Income from Croner Referrals

Increased Expenditure on Marketing (Zen Communications)

Cash in the bank £152k.

Financial position enables future increase in BHSEA services, initiatives and reach in furtherance of its charitable aims.

Operating Expenses down as benefited from two months of complimentary venue charge

17

Governance and Management (1)

Articles of Association guide the way the Association is run and managed, and the Association continues to operate taking due account of Charities Commission rules, regulations and guidelines including those related to public benefit.

Appropriate information, guidance and NCVO training is provided to new and existing Trustees, Management Committee and Council members.

Recruitment and appointment of Honorary Officers / trustees (and others) is via nominations and member’s votes at AGMs (details in the Articles).

The NCVO Governance Wheel provides a framework for excellence, continuous improvement and good governance and the BHSEA ‘Event / Activity Calendar’ helps ensure that all needs and requirements are identified and dealt with in a timely manner.

Management attention is routinely given to risk issues including finance/investments, organisational arrangements & succession planning, membership numbers, communication technology/developments and value and public benefit from Association activities.

Reserves policy (see Appendix) is to have circa £35k in the bank to cover operating expenses etc. However, at financial year end, reserves of £152k were held to fund other initiatives in pursuit of the Association objectives, i.e. Maintaining and enhancing our programme of events and learning, investing in free and subsidised training and professional development and funding strategic capability and governance improvements.

Copies of documents and further details on BHSEA Website

18

Governance and Management (2)

‘Activity Calendar’ - a tool to ensure actions are taken in a planned and timely manner. Linked guidance notes, tools & techniques indicate why, how, who etc.

Guidance / Procedure - example

‘Strategic Planning & Monitoring’ tool - used to review the activities, performance and effectiveness of the Association and identify improvement opportunities, aims, objectives & priorities

19

Future Actions / Improvement Opportunities

Investing in free and subsidised training and professional development

Expand the Mentoring Programme and develop Works Experience for early career Members

Further development and use of social media including LinkedIn and use of video.

Developing website – Membership Pages and Video Testimonials

Increase the variety and different delivery methods of events, for example face-to-face, webinars and discussion forums.

Seeking further ways of promoting health and safety / BHSEA membership across the West Midlands Region and more diverse communities.

Extending free first year membership offer more widely to students at local Colleges and Universities.

Further development, expansion and simplification of policies, procedures and guidance.

Committee Team Building and Strategy Away Days.

Hold Membership fees for 2026

20

Trustees report approved

This report including financial statements were approved by the Board of Trustees via email:

Trustee – Dalvinder Masaun Trustee - Andy Rolinson Trustee – Linda Ley Trustee – Lisa Rollinson Trustee – Clark Hunter Trustee – Marisa Firkins and signed on behalf of the Board by: Trustee – Elizabeth Prophett

Sig:

Date: 17[th] March 2026

21

Blrmlngham Health, Safety and Environment Associatlon Independent Èxaminer's report ro the trustees of BSrmingham Health, Safety and Environment Association I report to Ilie trustees on my ex&minallon off the financial statementg of Birmlnoham ￿ealth, Safety and Environrncntr Association Ilhc charllyl for the Year ended 31 t>ocomber 2025. RospDnsibilits•s anrf bauis Df repDrt As rhc Iru51ees ol the churlty land also It5 dlrectors for tho )urposes ol company ￿WI, you are respon51ble for the preparation of the flnanclal st3tEtnent5 In artordante wifh the requlretDent5 of the com￿nIeS Act 2006. Havlno satlsfled myself that the financ￿1 statements of the tharity ale not required to be audited under Part 16 off the Companies Act 2006 and aro cligiblo lor Independohi txamlnètlon, I report in rospeci of my In carrying out my examifflation I have folbwed the Dlrecdons given by the Chayliy Comm155ion undev Independent examiner's statement I hève completEd tTry cxamin6tittn. I conrirm that no mattorÉ ¢omtr to my attontrtsn In c4nn4ction acc<Junting record5 were not kept in respett of the th8rity as required by SeCt￿n 386 of thp Cornpanles Act 2006. thÈ fin8n(ial statetnents do nol 6ccord with those re¢tsrd5', or the finawal st6tetn¢nts do npt comply ￿1th the aro)unting r¢quirernent5 ¢f settion 396 of the Compbnles Act 2[106 othor ihan any requlroment that tho Iln8nclal sraronionrs 9lvo a tru￿ 8nd falr view, whi¢h 15 not a mÈtter ¢on5idered as parl af an 1ndepelidE￿t examination- or Ihe financial sEale￿IentS have I￿l been prepar￿ In attordante with the melliods arid pnnclples or the gtatement or ReEOtnnlen¢ed Practice for accountlng and reporting by charit125 appllcable to tharities preparlng Lhelr financlal s-.atemeTrts In accordarKe wltli the Finandal Reportlllg SlaDdard appjicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and ￿￿e rJ)me across no other rnallers in connection with the exarnjnation to which ttcntron shou siaienienls e reacld. 11 FCA Dlll HalesowÈn Llthbtd urch Court SEoiiibrldge Ro Halesowen West MldlaDds Date.. 22

Birmingham Health, Safety and Environment Association Stateiiieiit of finaiicial activities liitludiiig ii)coiiie aiid expeiiditure accourit For the year ei)ded 31 Deceniber 2025 ffunds fuThd5 1025 Mote liiconie froni.. Heahh and safety iTrfortnation and advice Invéstments 13.OB6 .D88 SS.070 É9.174 EX￿ndIt￿re on: Rai￿ng funds Health and safety Inforrnatyon and advice 6.870 40.302 7.055 $0.$99 Total exoethdittire S?.784 Netgain￿(lo5SeSI on Investrnents 76.1% 5F.296 Net movenient in BB.175 6B,706 Reconciliation of fund5'. Fund balances at l Januaiy:025 1*7.322 Fund balances at 31 Deceniber 2025 1.535.497 IA47.322 23

Birmingham Health. Safety and Environment Association Balaiice slieet As at 31 Deceiiiber 2025 025 2024 Note5 FlxÈd assets T?n9ible a55ets Investrnents 1.07Q 1.37P.251 1.313.421 Current a55ets Debtors Investrnents cash èt bank and in hénd 3.176 IS2.(￿ 163.rs6 138.401 year 4.￿0} I4.￿0) Nel asstts 158.246 L33.￿1 Trtal assets le55 current liabilikne5 1.535.497 IA47.322 The fuTrd5 of the charity Unrestn(ted fund 1.535.497 IA47.322 1.535.497 1th47.312 The ￿rnpanY 15 entitlpd to the exempt￿￿ frorn the qudit ￿UIreMent in section 471 of the Companies Act 2006, for the yearended 31 December 20=5. The dirertors ackDowled9P their resppnsibilit￿￿ for cDmplyin9 wilh the IEquirements of the CompanRs 2006 with respettto ac£ounting iecords and the preparatson of fithinLyal statements. The Mem￿r5 have not iequired the ￿MpanY to Dbtain an audit of rt5 fiDaTrgal 5tatvnents for year i quesbon In ac¥xilance section 476. These financial Statements have beeD prepired in i(wrdin(e with thp applicable tu companRs subjett to the stnall wrnpanies IEgime. The financial tem weiE by t￿￿tee¥ on ..... E Prophett Trusttt 24

Birmingham Health, Safety and Environment Association Notes to tlie fiiiaiicial stateiiients For tlie year elided 31 Deceniber 2025 Accounting poli not to piepaie statetnert Df ￿5b flows. The financial #atÈmÈnts arÈ Prèpaièd in stèrlihgr whith IS thé funtbon)l ¢yiYen¢y ¢f tt (harity. Monetary amounts In these financial statements are rounded to the nearest g. The financial statements have been prepared under the hi5toiical ￿nventIon. [Tnodified to Indude the revaluation of fieehold piopeitss and to Include Investment pro￿1￿￿ and ¢￿tsin financial instrumert5 at fair viluel. The pnTrcipql accountiw pDliaes idopted aiE set out beluw. 1.2 Golttg colice￿I At the tsme Df approving the financbal sLatements, the trustees have a reasonable expethtion that the charity has adequate reSoUr￿S to continue In operat￿Tha1 existence lor the foreseeable future. Thu5 the tru5tee5 contsnue to adopt the goin9 concern ba515 of in prepanng the financial statefflents. 1.3 Chavitable funds Uniesti'lcted funds are availab￿ for use at the discrebon of the trustees in knithtrarKe of th￿r charrtable objectives. 1.4 In￿rne is re(wnised when the charity Is legally entthd to it aftrer any peiformatKe ￿nd￿On5 haye been me¥ the amounts can be rn8asu1￿d relkjblyi and it is probable that Intoma ill be i￿￿￿1¥ed. 1.5 EMpeTrditure Expvnditure 15 re¢¢onsed w¢t thtrt is a Ityl Or ¢OnStN¢tyvt obljo•tson to trèh$fer eo)ntyni¢ benefft to a third party, It is probable that a tsansfer of ￿nOMiC beneffts will bp required In settlement, and EX￿ndIt￿re IS classitiÈd by acb¥lt¥. The costs of each actlwty are rnade up of the total of direa costs and shared costs. iTKluding support costs involved undeitaking each athwty. Direct CDSts aiti)butsble Lo a *ngle actsvity ale allcrtated diiecdy ￿ that athvity. Jhaied costs whith tontli￿te io moiE than one actI￿ty and support costs which are Dot attributable to a single artivity are apportioned ￿tween those aCtsvit￿S on a basis Con￿teTht the use ol resources. CentTrl staff Costs are allocated on the basis of tstne 5peDt. and depreciation char9e5 are all(Kated on the poition of the assets use. GTrnts offered sub]ect tD ￿nd￿On5 whKh have not been met at the year end date are noted as cDmmitmÉnl but not actrued as ex￿ndIt￿l'￿. 25

Birmingham Health, Safety and Environment Association Notes to tlie fiiiaiicial stateiiieiits (coiitinued) For the year elided 31 Deceiiiber 2025 A(CO￿ting poli(ie5 {Conknnved) 1.6 Taiigible flxed assèts Tangible fixed a55ets are Initially mea5UTEd at CQ5t and subsequently tneasured at C05t (r valuatiun. net of deweciibon and any Itnpairment I(￿s￿. DepiEciation 15 IELvgn15ed 50 as to write Dff the cust or Yaluabon uf assets less thEir re￿dUal value5 ovei their usefvl lives on the followin9 bases.. Regalia Dppreciation is n(t provided for OD the regalia. 1.7 Flxed asset Investmeiits i¥ed ayset investments ore init4illv rneiwjred trén%ithon vcludin9 ¢v5tstr re subsequently measured at fair value at each reporbng date. Changes In fair value are recognised In nèt inctsmèllÈxpènditurél foi. thè yeal.. Tpansactyon tosts ar expensed as inCUiYed. I￿ Tajtation Tht chai'lty is exempt frorn coyporntion tsx on its chaThtab￿ activities. 1.9 Fund accounting All the fuffld. ol the thanty are uniestiicted so they are availatrAe fv use at the disaebon of the trustees in furtheran￿ of the geDetal aotMtie5 of the tharity. There were nD deS￿nate or restncted funds. I.IOWWT Fi￿d This fund is rnaintained for the Working Vlell Together Construction Campaign. 1.11 VAT The ￿MpanY has been re9i%tered for VAT SIT￿ OctoiEr=OOO. IDcome and expeDdrtuiE induded in the Ststetnent of Financial Athvths are theiefoie shDWll net of VAT for this year, as are any capital purch45eS. Critical accounti￿￿ esti￿lateS and judgements In the aP￿1(abo￿ of the chatitY5 ac￿u￿ting polioe5. the tru5tee5 are IEquired to make jud9pmeTrts. esbmates and assumptions a￿ut the canry1￿ amount DI assets and Iiabilitses that ale not readily pp?IEnt From pthei spu￿e5. The E5tim4te5 and a55Q￿￿tea ¥55VmPtlQn5 Jre based on h15toriral experien￿ and cther factors that are considered to be IElevant. Actual resu￿￿ may drfFer these The esumates and U￿edyIng assurnpbons ale reviewed on an ongoing ba￿s. RevL8ions to a￿OU￿b￿g e51ime5 rerogTrised In the pEiiod in which the e5tim¥te 15 iew5ed wheie the revision ?FFe(ts only that period, or In the period of the revision and fu￿re peiiods where the revis￿￿ affects bDth current and penods. 26

Birmingham Health, Safety and Environment Association Notes to tlie fiiiaiicial stateiiieiits (coiitiiiued) For tlie year ended 31 Deceinber 2025 Income from charitable a(tI￿tieS VrMskn¢t nd5 025 d5 24 General Subscmptionsand fees 12.081 X3.OBE Income from Investments hnd5 lund5 ts24 Income from listed investments ss￿?0 .089 Expenditure rai5iTrg uThre5￿￿eted 024 É.870 7.OSS 27

Birmingham Health, Safety and Environment Association Notes to the fiiiaiicial 5tateiiients (coiitiniied) For tlie year elided 31 Deceiiiber 2025 ExpendTture on health and 5alety inform•tioTr advice 1025 2014 Direct Costs Opernting empenses Secietary lees Telephone & stsbonery Bvelling 29.165 I4￿11 31.043 216 2B3 95 227 7tw) Independentexamination 3.IDD 50,699 Analy515 by fund Unrestsirted ￿ndS 48.302 Net Thovement lund5 1025 2014 The nEt movernent In fvnd$ 1$ $tsted after chèrgin¢ll￿￿ltsnq)- Fees payable for the Independent txarnination of the thai'ty's finanual 3.IDD Trustee5 None Df ihe trustees (oi" any persuns Connected with thernl tELENed rernuDeration or iEnefits fvom the tharty dunng the year. Gain5 a￿d 1055es on iTrve5tnTrents nd5 f￿ndS Its23 2014 Gain￿1105¥eS) ansing on.. Inve9tshent 9ain$ 76.195 $7.256 10 Taxatio The chanty is exernpt fvDtn tamatic￿ on ts athvibes because all its Incotne applied for (hantab pui'poseL 28

Birmingham Health, Safety and Environment Association Notes to tlie fii)ai)tial stateriieiits {coiitiiiued) For tl)e year elided 31 Deceiilber 2025 11 Ta￿9ible fixed assets C05t At l January &O"S At 31 Decetnber:025 Carrying aThount At 31 Decefflber:025 At 31 DeceTnber ZQZ4 12 Flxed asset Investfftients Cost orvaluhtioTr 1.312.331 AddthoTrs Valuation d￿ng Disposals 301.IP)5 1301.Y631 At 31 DeceTnber:025 CarryiTrg At 31 DeceTnber:025 At 31 Oe¢ernber 2024 13 Debto*s 1025 Aniounts falli￿ due wrfthin one year.. Other debtors 871 851 14 Current a55et inve5tnient5 025 2024 Investment deposits 3.176 29

Birmingham Health, Safety and Environment Association Note5 to tlie fiiiaiicial 5tateTiieiit5 (coritii)Iied) For tlie year elided 31 Deceinber 2015 15 Creditor5'. aniountslalling due With1￿ one year A￿alS and deferred Incorne 4.850 4.￿0 16 UThre5trided The unre5tncted fundy of the tharity ￿￿TrPrIse ihe unexpended bala￿e$ uf do￿a￿TrY and gtants which are not subjectto S￿IfiC condibons by donors and giantors as to how they may be used. These include designated funds which have been set aside out of unrestncted funds bythe trustees foi p￿r￿seS. At3X 2025 2015 Gener71 IA40.942 6.38D 67.151 154.8221 6.3BO 16.>3DI 76.196 1.535.847 Gene*71 funds 13501 I￿0} IA47.322 67.151 1.535rt97 prevlOIIS vear. At I •Trd A131 2024 2024 Genenl L.373ffj79 65.662 155.6931 12.0691 57.296 IA40.942 4.937 6.390 1.378.616 69.174 157.7641 57.296 IA47.322 17 Related party transactloTrs Thtte were no disclrpsable related paity trans￿tIOnS during the year (:024- none). 30

Appendix

Investment Policy including Reserves Policy

Investment Policy including Reserves Policy (1)

Investment Policy including Reserves Policy (2)