REGL8TERED CHARrrY NUMBER.. 292526 THE BERIN CENTRE REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 eer Lew5n Ltd ChartetEd Acowntsnts 6-7 CASbx8e New BaT¢lay Hougo 234 Botley Road Oxford OX2 OHP
THE BERIN CENTRE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page Report of thg Trust88S 1 10 6 Independent Examln•ls R•port Stat0m¢nt of Flnanclal Actltl•S Balance Sheet Not88 to the Flnanclal Stst•m•nts 10 tts 16 D•tsllad Statement of Financial Actlvltles 17
THE BERIN CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees prEsent ther report wilh the financial stalem8nts of thg charity tor the y8ar end8d 31 MaTGh 2025. The bwstees have adoptèd the provl8lonB of Accounting and Reporting by ChArlties.' Statement of Recomrnende Pr8clice applicablg to charities pr8pariTrg their accounts in 8ceord8n¢e with the Financyal Reporting SiandaTé applicable in the UK and Rèpublic of Ireland IFRS 1021 (effective 1 January 20191. The Berin Centre a Charitsble Incorporalad Organisation ICIOI. The governlng document is the Constiluth)n of tha charfty adopted al the AGM on 21st January 2020. AppThnlmènt of Gh8rfty tmslees.. I. Apart from the frrst charity InJ818es, every twstee must be apwntèd lor a terni of thr88 years by # rèSolutn passed at a properly corFvenod rn8elino of tho charity trustees. 2. In selo¢ling individuals for appointment as charity trustees, the charity trustee5 must have regard to the 5kllls, knowledge and eXpernCe needed for the effeeUv8 administration of the CIO. Number of tharity trustees al There must ba t1888t thre8 charty trustees. Sf the ntsmber fall3 beltsw this mlnlmum, tho remeinlng $tee or tru8tees may act only to rall 8 meeting of the charity trustees, or appoint a new charity tTU8teg. bl The maximum number of eharity trustees is 12. The chèrity tnjstees may not appoint any tharity trustee if as a result thé number of ¢harily trustees would exo¢g4 the maxirnum AI TNstees give theiT tsme voluntarily and do not reeelve personal benefit from the charity. OBJECTIVES AND ACTivrriES Objectlves and alms The objeots of the ChArity are set Dul in it5 Constitution as.. -To promote any chariiable purpo88 for the benefit of ihe inhabilanls of BerSnsfield and the surrounding area without dlstindion of political. religious or other opinlon wth thè obj•ct of improvlng thé corKlillons of life for the said Inhabltants. Its mission Is= To provide Family and Communlty Serices for B8rinsfi81d and surToundlng Villages. The Charlty has idan1ffl8d its strategio pryorities as.. Devdop the reach and Smp8¢t tsf our existing family and community services. Continually evaluate the commumily's eV01j needs and implemenl additlonal or adlStad séNlc$s sponse, bthÈih¢r directly deliVert or provlded by partn2rs. Improve and develop our physical space includlng the construeoon of 8 multl-purpose communlty caf& Strengthen OLJr fundTaising 8ppro4ch, conlinuing lo develop WEIve and proactive relatnShIpS vAth donors and furKler8. blic b&nefll Farrily support io pants and th6Ir ehlldren Outdoor space for families and children - Usa of me8ting rooms for community groups 8nrt he8th S8ceS Prtsvlsion of training courses supporting basic skills, digital inclusion, parenting skilLs and wellbelng Support to rndlvklalS on a range ol topics inejudinu housing, benefits and budgeting Soci21 and skills development actlvlties for local rtsidants Communlty Larder and F¢od Bank services - Educallon and moanlngful acdvllies around c4mmunlty growhg. afford8bb fo¢xl solullons. and sus&ilnabS11ty Forthese reasons the Trustges conder that tha Charlty meals the publlc beneflt requlroment. In setting the Charity's goals and in tts planlling aclvlllgs th8 Tru5tee8 havE given du6 consNJ8raUon to the publishèd Charfly Commlssion guldancè on the operation of the publlc benefft requirement of thè Charitièa Act 2011.
THE BERIN CENTRE REPORT OFTHETRUSTEES FOR THE YEAR ENDED 31 PJARCH 2025 ACHIEVEMEKfs AND PERFORMANCE Actlvities and Achlev8m8nts 2024-25 $8w our team, and thereforè our s8Nlees, grow. We welcomèd Mo new members of stsff and a new regular volunt&er and as a Ult were ablè to expand our offer and strengthen Ihe resilience of some existing aclivilies. Ivs be8ll a year of lormalising and consolidating plans- properly resourcing work we'd been aspiring to do for some time so that it can reach Its full potential and generate meaningful irnpa¢l. Thè Bèrin Centre has deèpèned its ¥0015 Ill this comtnunily and we've used the year to nol only nurture th8 now, bul lo Cuf up the next 6voluts.on of our work in Berinsfidd. FamSly S•Trvlces Our Family SaNice8 are well-gstabllshad. lI-Sttefided, and a deeply embedded part of the local service landscape. Our small team of three slaff have cuttivated a vari8d and comprehensive offer whiLh Ss both rtrliable and r&spollsive to famllias, ch8nglng eeds. Thls ye8r. we hève had on offer 18 regular sèsslons, from Stay and Play Groups lo tOPiC•basèd workshop5. along wrth a fvrther 14 different trips and ¢vants. This h8$ bee complemanléd by other vlsiling sèrwees such as OXPIP 8eeing clients at the cEntre every week, and the Haatth Visitors running r8gu18r clinics and Baby Lunehbox 5ession$. The t8atn have contlnu4d lo monitor closely howwants and needs ol famlllas and h8v8 crg8t8d or adapted services in response. In pai*cular, we launched a monthly Maternity Library which offers maternity and breasffeeding elothè$. ¢lolh nappy kits, and baby-w8arfng sllngs 811 lo hire or borrow for free. Thls prolect was shsped from the OLrtset by a group of parent volunteers. and wa provided th8rn and the Family Services sta(f with P8•r SupwrtTraining for sling fitting and safety so that they can advise parents wllh conffdenea. Our one-lo-one v40rk has been a real area of strength thls year - whilst thls work has betsn a core part of our offering for many years, thls yearwe have seen an increase In falher5 needing sijpptwt. With our open-ended and holistic approach. we've worked with several rnen ov8r s8v6r81 rnonths t(> provide support with topics such as rel8tionships. parenlng, practical issues such a5 housing, and rnental health. One beneficiary said "Ifth8y ljadn'l kod me back up off th8 Noor when they Old, I rn1 not héve got back up. They 98ve mo $ bit of faith whKh I reallyn&8dèd. My whole life's Changad c8us8 olthes8 lot, Im le&8 angry. I don¥ shout 8s much. You 90tt8 undersland lh& rnlrac18$ th8th8ppen here." We also took pert in some collaboratlve efforts across the illllage to provide increased support to lamllies with childrell who have SEND. We é8livered a regular SEND wffee morning, Conllnued to provid8 'Ou5ot Zon8' play sessS0fjs in the school holiday3, ren a trip to Thomley (play site for people wlth disabl11ts) and helped to launch a n8wregular SEND dnema ai the loGal Berinsltgld Communlty Assodation {8CAI. This last8dlvlty now continues to run independenlty of us, organlsed by parent volunle8rs and BCA staff. La8tly, our Growing Minds sthool readines5 proj8Ct covtinues to grow - we slighdy amonded our dellvery model by spllttlng our groups into Iwo - a baby gmup, and 'Otsidoor Explorers,. Th18 format has really landed well with families and w6'ra s8Èing par8nts consislenlly grow In Confidence. We now have 175 childran reglstered wSlh the pToj8ct, and 100Yo offanhllas who atténd groups are more engagad in laaming aciimties at home wilh their children as a rèsult. Communlty Sor¥lrAS At ¢he close of st yèar our CommLJnity OUt3th Worker posi wa5 vacant and as a resuSt we had needed to condense our s8rolc8 offer for adults. We're th¢ref¢re delighted lo be fwishing th8 year with not only our prevlous provLsh)n relnstated. but a broadér 8nhanced offer In placè. and a naw iesm of 'Community S8Nices' established. We had been working wilh the It1 Church and the Dlslrfct Council lor som8 tirne to explore the possibility of developlng th8 Church garden. but wlthout any clear wsion. In the Summer of 2024 we were appr¢•ehed by Oxfordshim CAG (Community ACtn Groupl who h8d received somo funding from Oxford5hir¢ Courlty Coun¢ll 10 develop a number of Gommunity garden woleS across Oxford8hs're, and theld become aware of our 8m811
THE BERIN CENTRE REPORT OF THE TRUSTEES FOR THEYEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORhlANCE- contlnued Community Kllchen Garden. They ask8d Ifwe could lake on the Chur¢h garder projEct aSW811, If we were property resourced, and as a result they provided us with funding for a part4irne rol8 of Community Garden Coor¢Jinalor whowould d8dlcat8 theirlime io direcdy nurturing and malntalning both spac88, engaglng volunteers to lend them, and offering tr£ining and events to local people to help them spend more lime in nature and develop their skills anrj knovledg8 Sn sustainable gwdening pra¢tiTr$. In Saplember we appointed Rebece2 McRobbie. a local rasident and ben6fici8ry of our Family Servi¢os. In thè followlng months Rebecca has revitalised the Community Kitchen Garden and has made great strides In developing plans forthe emerg5ng Rdeclive Garden atthe Church. She has held events such as our Autumn Pumpkln festival. providing soup and gardenlng activllies to attendees. She's proven to be a real asset to the team and h2S Strengthened the connection been field and plate for local people. In October. we then appoint8d Sue Bght to Ihé role of Community Outreach Worker. Suè hat1 preO$1y0rktrd in B8rit7sfield lor local charily Christi2ns Agalnst Poverty ICAPI. supporting residents who had acuued debl, so she knew both tli8 area and our work well. She h8s built on the work of previous post-hdder, SaTah, quickty building trusted relationships, reinvlgoradng groups. and maklng plans for new ones. She's al80 taken on the significant responsibility of olx adLklt 1-1 work where she has supported people with complex clrcurnstances and needs wth tacl and caie. We Gonunue to house both Cltlzen5 Advice and RNerside for cllent appointments 2nd both seNices are made good use ol by the local communlty. We aLs0 worked ¢losply wlth South Oxfordshire District Council ISODCI to create some n8w ariwork lo disp18y around the village from planning and creating two b&8ullful Tnosgics to consulting on some lar98 wooden sculptures Iv4ith two finding hornes in our two comrnunity gerdensll. We have continued to admink8ter our small Hardship Fund and have Ihls year spent £1,S91 to cover 8xpen6es such as emeygency vet bil&, coun%lling assessmenis, replacement white goods, emergency transport and wami beddlng in the wlntsr rtod. Food Servl¢e8 The development of our Fo(xl Service8 work ha8 begn an area of focus in the lotter part ol this year. Énd we, Ihrflled that conslrucJon of our long-awalled Communlty Cafa got underway In January. We conllnue to work closely with local people to ensure that evewing from design decisions to menu choices are fulty informed by the people who wlll ullimately use the space. We contSnue lo wort( with LAPD Architects, and our Lead Contractor Ev8nH8US to move Ihe construction forward, and wer8 also incredibly grateful lo MV Kelly lor canyn9 OLJt the Inltlal groundworks pro-bono In 5UPPOrt of the prolecL Ahead ofthe cafe openiDg towards the end of Ihe calendar year. our Community Ou{aCh Wort(er has thls year plloted some cooking groups, wlh funding from Good Food OxfordshSre. We ran two pllots, one 'CoDking for One. and one'CoOki9frOrrn Tins., both ofwhich were well attended and there has been cbardemand formore sessions In the future. Wg arn8d tnuch trom these pilots that will Inforrn our future p18n8 for ow cooking groups, and th18 tivty will become È core part of the Community Cafe off8r. Somè of thls work has bèèn Infami8d by our partiCiP81K)n in the FEAST r8se8rth projèct, kd10&g1ty by Good Food Oxfordshire. We helped them to admfjnister survey810 th8 local populstion and lo f8cilftate focus 9roup5 to parents with chSldr•n under 5 to belter understsnd the barrièrs lo h8allhy 8aUllg for Communi85 likè th. We8 comé away from the pm)ecl wlth a greal¢r und8rstsnding of somo of thè kèy needs and th8118nges 8rtsund food, and it's also affimied some ol our earfy thinking about the developmant of ow Food S&rvices, consolidating our commitment to Initiating things like cooking groups and a future refill shop. Wo eonUnue lo provide both our Communlty Larder Isetwlng around 80 fam11S each vekI and our emergency food bank lover 500 referrals made this year- 10 people reaching out to us every week because they do not have enough food lo feed theirfamlllesl. Our two axlsllng CommunSly Larder volunteers celebraled k>ng seNice awards. with both ¢f them msrking 5 y8ars of supporbng the lard8r to run each wèèk our congralulations and gratitude go to both Maogie and Phill We were also jolngd by a new vtslunteer, Courtney, who has quiGkly become 8 vilal member of the team, Alongside Slmon wha lolns ug regulÈr1y.
ThE BERIN GENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE- conttnued Summary Demand for what we do eontinues io remain high, with k)¢al residents navigating difficult fin8ncial ¢lrcumstances, Ins6cur8 employment. and Unreliab housing. Despite having had several months without any real Community services capacity, we still saw nèarfy 9,000 interactions tskg place, either at th8 Cèntrè or OLrt In th8 community. Thal's roughly on6 m8ar>ingful supportiv8 engagernent every 15 minutes, d1CtlY provided by our team. This is in addition to the hundreds ol vislt5 to hosleiJ serrfices Ilkg Cltlzens Advice and Rlverside. We saw more than thè number of chIldn this year than we saw18St y8ar- more than 500 dttferenl children. 78Yo of our beneliciarles in 2024 reported that W8 had exceeded Ih8ir expectations, with our fiiendty and supporbve staff and volunteers bèlng comrnonly highlighted as an area of strength. Bèyond tha figures, we invost Ilme in understanding peoples, experiene£s, gathering rirh insights into the way that our sejvices make en impacL' hank you for 811 thè conslant lov8 support you show us and our ¢hAldren Ihmugh &ll life slÈuBbons goad 8nd barjl You are always our biggest ch&erleèdgrs. I'm now sur8 I would hav$ made It through Ib yearln ona plece wllhoutyou guys." FINANCIAL REvfEW Financlal Review The Trusta8s review the finan¢iaS posltlon of thè Cgntre al each Mgular Truste8s meeting based on a Fin8noal report prepared by the Treasur¢r In conjunction wllh the Dlrector wlth Input from thè Chalr. The Director and the Chair also meet trequently and together with the Treasurer they produce an annual budgel adopted by Ihe 8oard.The Cuvrent Year budget has baèn upd81gd lo reflect trading axperlénce from the new Communlty Cafe and was adopted at the November meeting of Ihe Board. Our thanks go to our Indep8ndenl Examin8rs Mercer forthair hélp in producing the Annual Accounts and a special ihanks to Richard Pullen retired in March 2025 as a Trustee and Treasurer, for his expertls? and long stsnding support tsfThè Berin Centre. The posltlon of Treasurer has been assumed on An Irterlm basis by another Trustee, Tim Martlrn. and we are cumnuy recruiting for a perm&nent replacemenL The charity had 8n exceptionally $Y year th the team managkng and expollding Ihe Centres exlslng actIvi&S and also preparing 8nd MMenc1ng Implementation of the building of the new Communlty C8fe.11 13 to theircredlt that operating costs were held to budget 8t £148.837 comp8r¢d wth £150,993 lor 2024. Overall there was a substantial increase in incoming resources for thè yé8r 8t £477.726 compared with £192,968 In 2024. This incre£se was due PTln¢ipally to recelpt during the year of restricted 9rants and donations of £234,045 to fund the building of the new Calts which wlll be used to further charitable objects. The bulldlng kS were compl8led in September 2025.All ol the donated funds have been used *0 fund constnjcllon of lh¢ building and non8 of thesecash funds remain. FolWIng complet af the buildlng, the donated amounts hawe been tr8nsf8rrèd for accounting purposes to a designated txjllding fund and future depreuAtion will be set off agalnsl It. Fundfaising As notad abova 2024 was a strong y8aT lor fundraising but rnuch was restrlGted and direc towards th8 Cafo project and wlth thè èxpanslon i)f our activitles there rèmains a pressing contlnulng requirement for funding our work. The Tnjstèes are 8xtremely gratéful to the donors who have shown such Gonlldence in the C8ntre's worf( and whose generosity continues to drfva fomard the wort( of th8 Cantra. R•serv&s pollcy Tha Trustees regularly revièw th8 Charfty's flnarri81 posltjon, cash flow gpendlng agalrsl the background af Its budget and reVW it at our bi monthty rneeong5. OUrServeS policy i5 re¥We annually. The RE58rv8s policy ensuros thst thè Charity has sufficient lunds to meet Its comrnltments to st8ff and cllents lor 4 months aheod and currenuy 518nd8 81 £95,00(y.
THE BERIN CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 202S FUTURE PLANS 2025-26 will be focused on the establishment ol our Communlty C8f8 and the ftK)d rvIceS that will operale wlthln It, whllsl malntainlng the level and qualily of our existing Family and Communlly offers. It will bé a yèar of significanl, but rarelvl, growih as we fold new opportunities in, ensurfng that th¢y'r¢ well integrated with the Core activities we already provide. The expansion ol our Faod Servic85 will include wmplelion of the construction of our new Community Café building, r8cruiling for the new team of staff who will run the cale s8rvices, and lauriching our first Ir8dlng activitles before the end ol the Galendar yèar. Well also be looking to launch our first regular Gooklng groups, hosted in the cafe and dellverad collaboratively by 811h8r our Comrnunily or Family learn3 working alongslde the Cafe's Cook. In other ar88s of OLJr work. we're dedicated to conbnuiNJ to ensure w9 m8intain our stsndards ard quality of provlsion. Our Earfy Years Assistant will be on maternity leave unt51 eady 2026, so the foryjs in our Fami SeNices is to support déuvery of our ¢ore programrne of actlvitles. inclvrling our IL4gship Growing Minds ond nèwèr additions like Dad's Club (péèr 8UPFX)rt for male carers). In our Communty Services team. we have secured funding lo run 80me pilot workshops for a Men's Shed project, and we've also Identified two potentially suir8b premlses for a longer-temi Men's Shed to be hosted. We wll be using this year to gathe¥ feedback and input from the cornrnunily to sttap8 lh8 project. and to 8xpbre Ihe praclicalliles of a longèr-tèm space fol the work to tske place. The Community Gardans will have their first growing se8s0ry, with evenls and workshops happening throughout the year. We will b8 Pursuing lunding to continue the role beyond it's InSUsl 15 month period. idgntified that renovalions lo our existing b1]dINg will be needed once the cafe construction Is finlshed, as a 51atemert of value to all the beneftciaries who will access our main services in it - Sm811 improvernents Ilke interior decoration and irnprovements to aCsS wll go a long way in affirming to local people that their presence here is important and appreciatÈd. Folloyrino the 00m¢110 ol the Cele bullding. therefore, we will be p18cing a strong focus on fundraising to allow the nurturlng of our c¢re services alongside the expansion of the new. W8 feel privileged to ba In the posiuon lo b8 the to offer more lo Berinsfleld and the surrounding area in 2025r26 and exciled to see where this evolutiorh of our work will lead us as we ¢ontiruo to bts guided by thè needs of k>cal people. We look forward to another bu8y year of working with and for the communSty. provlding Ibe vital ona-stop-shop of supp)rt that we've come (o be known for. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing documant The charty Is ntrOlled by Ils goveTning document. a deed of trust and (x)nstllutes 8 ChAritsblÈ Incorp¢Y8ted Organisation. REFERENCE AND ADMINISYRAfivE DETAILS R8glst8red Charlty numbar 292526 Prin¢ipo1 addr0$6 Wlmblestrgw Rd Borin$f*ld, Wallingford, OX10 7LZ
THE BERIN CENTRE REPORT OF THE IRUSTEE8 FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE AND ADMINISTRATIVE DETAILS Tru8toes John TaOor (Chalr) Richard Pullen (Treasurorl- Reslgned 18th March 2025 rim Man Ilnterim Trg88urerl J84uèline Logan Robin 8ennell Cathryn Ne6sam Danlal Scai&- R8signed 18th March 2025 Claire Andersson- Resigned 14th May 2025 Catherine Nlcholson. Appointed 22nd Juty 2025 Bethany Gr8ènwood- Appointed 22nd July 2025 REFERENCE AND ADMINISTRATIVE DEfAILS Indep8ndent Examlnar Andrew Churchill Ston& Mercer Lewln Ltd Charttr8d AccAwntants e-7 Clilb8sE New Barclay Housè 234 BolEey Road O¥for OX2 OHP Approved by ord e boord of tru8lee8 on ..-..-........... . ............-.........-. Bnd signed on ils b•half by.. Trustee
INDEPENDENT EXAMINER'S REPORT 70 THE TRUSTEES OF THE BERIN CENTRE Ind8pendgrit gxamlnevs report to the trustees of The BerSn Cenlre I report to the charity trustees on my examinan of thé accounts ol Th8 Berin Cenire Ithe Trust) for thè yèar ended 31 March 2025. RO$kwnslbllltles and ba$1$ of report As the chartly Irusièes of the Trust you are responsible for the praparafjon of ihe accounts in 8¢cordance with ihe requlrements ol the Charilles Act 2011 I'the Acti. I report in respect of my examin81ion of th• Trust's accounts carrled Dut under Sèction 145 of the Act and in carrwng out my examination I hava followed all applicablg Directions given by the Charity Commission under Section 145lSllbl of the Act. Indepèndent examingrf5 5tat8m•nt Since your charitys gross income exceeded £250.00ts your examiner must be 8 member of a listed body. I can confimi Ihal l am qualif to undertake the examination bècause l arn a member of the Institute of Chartered Acewnt8nts in England And Wales, which is one of the listed bodie5. I have completed my examination. I confirm that no m8t8rial matters have Eome to my attention in connection with the examlnatlon giving rne cause lo beheve that In any m8tari81 resped.. accounting records viere nol kept In respect of the Trust as required by Section 130 of the Act,. or th8 8c¢oiJnts do not accord Mrith lfvose records,. or the aGGounts do not comply wtth the 8pplie8ble requirornenls COnMing the form and content of accaunts set out in the CharflSes (Accounts and R6portsl Régulations 2008 other than any requlrement that the accounts give a truè and fairview which is not a matter considered as Part ol an independent Rxamination. I have no concems and have come across no other matters in connection with thè examination to which attantion should be drawn in thi5 report in order to enable a proper underslanding of the accounts to be reached. Andrew Churchill Ston hAerGer Lewln Ltd Chartered Accountants 6-7 Citibase New Barday House 234 Botley Road Oxford OX2 OHP Date..
THE BERIN CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YaqR ENDED 31 MARCH 2025 2Q25 Total funds 2024 Total fvnds Llnrestrlcted funds Restricted fijnds Notes INCOME AND ENDOWMENTS FROM Donation8 and legaci85 202,478 271.7 474.178 190,157 Invastmént Incorne Other income 139 3,409 139 3,409 Total 206,026 271700 477 726 192966 EXPENDITURE ON Charilable actlvltles Chantable expenses 96,796 150,861 150993 INCOME 109.230 217.635 326.865 41,973 RECONCILIATION OF FUNDS Tot31 fvnds brought foyward 149.283 20.910 170.193 128.220 TOTAL FUNDS CARRIED FORWARD 258513 238.54S 497,058 170,193 During the year ended 31 March 2025, the chanty has recelved granls and donatlons to fund the bulldlng of a community café which has been completed since the year end. The fund5 shown a8 restricted funds above relate almost entirely to this prqed will be used to complete the buildlng project in 2025126. The notès fr¥m part of these fin2n¢isl $18temants
THE BERIN CENTRE BALANCE SHEET 31 MARCH 2025 2025 Total funds 2024 Total funds Unre8trictsd lunds Restrictèd funds Notes FIXED ASSETS Tangible assets 83.2fj0 83,260 16.906 CURRENT ASSErs Debtors Cash al bank 16,744 159,709 16,744 398,254 8,736 148.440 238,545 176,453 238,545 414.998 157.176 CREDITORS Amounts falling du& within ono year 11,2001 11,2001 13.88SI NET CURRENT ASSETS 175,253 413,798 153 287 TOTAL ASSETS LESS CURRENT LIABILITIES 258,513 238,545 497.058 170,193 NET ASSETS 258.513 238,545 497 058 170,193 FUNDS unStriCted fvnds Restrlcted funds 258,513 149,283 TOTAL FUNDS 497.058 170,193 The flnana81 statements wore approved by the Board of Trustees And authot7sed for issue on . and were signed on its beha by: The noleg fr)rm part of thèse Ilnanclal statemènts
THE BERIN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The finanGla1 slalemants of the charit>', whiGh is 8 public b8nefit enfjty under FRS 102. have been prep8red in èccordanca with the Charities SORP IFRS 1021 'Accounlng and Rew)rtlng by Charlties: Stst¢ment of Reeomméndgd Practice applicable to charikn'95 preparing their auounL8 lft accordance with the Financlal Reporting Stand8id 8pplicable in the UK and Rewblic ol Ireland IFRS 1021 leffeclive 1 January 20191., Firanclal Reportinu Standard 102'The Financial Reporting Stsndard appllcable In the UK and Republic ol Ireland, and Ihe Charities Act 2011. The flnancial statements have been prepared und8r th8 hlstorical co81 nVenon. INCOME l income B recognised in the Slatemenl of Financial knlivitles once thè char5ty has entitlem8nt to th8 funds, Is prcbable that thè in¢om¢ wlll be rLIVed and the amount cen be measur8d rèllably. EXPENDITURE L¢abilllies are recOgned as expendlture as soon as there is a legal OT construthve obngatlon commStting th8 charity to that expenditure, it Is probable that a transf8r of 8conomic benefits will tje required In Settlement and the amount of the obligation can be m88sur8d lIablY. Expenditure ig accounted for on an accruals basls and has been classified L¢nder hèadlngs that a9gregate all cost related to the r2tegory. Where costs cannot be d1CtlY attributed to partScular headlngs they have been allocatod to 8divities on a basis consistent wlth the use of resources. TANGIBLE FIXED ASSETS 06precialion 18 provided at the follcwing annual rates in order lo write off each asset ovèr lis astlmated useful life. P18nt 8nd m8chlnéry- 25% on Cost Furniture, fitbngs & gquipmenl- 25% ON wst TAXATION The charlly is exempt from t8x on its charitable 9Gtrtia. FUND ACCOUNTING Unrestricted fund8 can be used in accordance with the charitabl6 objectfve8 at lh8 discr8tion of tha trustees. Restricted funds can only be used for partlcular rostrfcted purposes vAthln the objects of thaTity. Restrictions arise when specifled by the donor or when funds are rairyed for partlar resthcted purposes. Further explanats'on of the nature and purpose of eath fund is includéd in tha noles lo the flnBnclal 8tatsments. PENSION COSTS AND OTHER POST-RETIREMENT BENEFirs Th8 charity operat98 a defln8d contribution pension 8Ghema. Contributlons payable lo the chartly's pension scheme are ¢harged lo thè Statèmsnt of Finan¢i81 Activities in the period to which they relate. GOIMG CONCERN Al tho lime of approving tha financlal statements, the trustees have a reasonable expectatlon th81 the charity has adequate r&soure8s to continue In operational existence lor the forseeablé fulura. Thér8fora. the tNstees have adopted the going CCeM bBs>s of acLounting in prep8ring the fin8nd815t8lamènl6. 10 Conb'nuod...
TrIE BERIN CENTRE NOTES TO THE FINANCIAL STATEMENTS - contSnuod FOR THE YEAR ENDED 31 MARCH 2025 INVESTMENT INCOME 2025 2024 Deposit account intet 139 TRUSTEES. REMUNERATION AND BENEFITS There were no stee3, rèmunèratitsrt or othèr bèn8fits for the yèar èndéd 31 M8rch 2025 nor for the year nded 31 March 2024. TRUSTEES. EXPENSES There were no trust8as' expenses paid for the year end•d 31 March 2025 nor for the year end8d 31 March 2024. STAFF COSTS 2025 2024 Wages and salarSès Social securfty costs Other pension costs 96.211 13,742 5.178 110,429 6.061 115,131 116,490 The av&rage numb¢r of employaos during the year was 6 12024.. 4). The totsl employee cDsl£ Onduding social security and pansioTrs costs war8 £115,13112024.. £116.4901. No omployee eamed more than £6 0.000 in the year1£2024'. nill- COMPARATWES FOR THE STATEMENT OF FINANCIAL ACTivrriES Unrestricted funds Restrtcted funds Tot81 funds INcof*lE AND ENDOWMENTS FROM Donations and kgades 180,157 190,157 InwÈstmènt inc0rn8 oth8r income 2.798 2,798 Total 192 968 YPENDITiIRE ON Charltabl8 actlviti8s Charitable expenses 150,993 150,993 continu...
THE BERIN CENTRE NOTES TO THE FINANCIAL sfATEMENTS . Gontlnued FOR THE YEAR ENDED 31 R¢H 2025 COMPARATIVES FOR THE STATEME14T OF FINANCIAL ACTIVITIES - continued unreStriPd Restricted funds funds Total funds NET INCOME 41,973 41,973 RECONCILIATION OF FUNDS Total fvnds brought forward 107,310 20.910 128,220 TOTAL FUNDS CARRIED FORWARO 149.283 20.910 170 193 TANGIBLE FIXED ASSETS Improvements Fixturas and fittlngs Plant and machinery Computer equSpmenl property Totajs COST At 1 April 2024 AdditSons 10,538 66.650 2,240 17.615 857 30,393 68,377 870 At 31 March 2025 2.240 18,472 870 98.770 DEPRECIATION At 1 April 2024 Charge for year 2.240 11,247 1,80 13,487 217 At 31 March 2025 13,053 217 15.510 MET BOOK VALUE At 31 March 2025 77,188 5,419 653 83.280 At 31 Mareh 2024 10,537 16,905 DEBTORS." AMOUNTS FALUNG DUE WITHIN ONE YEAR 2025 2024 Trade debtors Other dèbters VAT 3,100 378 3.423 16.744 8,736 12 continued...
THE BERIN CENTRE NOTES TO THE FINANCIAL STATEMENTS- contlnu4(1 FOR THE YEAR ENDED 31 MARCH 2025 CREDITORS,, AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 TaxatlDn and social security Otter creditors 2,059 1.830 1,200 3,889 MOVEMENT IN FUNDS Net movemont in funds Al 31n125 At 114r24 UnTS5tr1¢téd funds Gènèral fund Designated Bullding and Growth Fund 92,183 109,230 201,413 149,283 109,230 258,513 Restri¢t¢d fund$ Cafe Capital projects Cookirsg dasses Volunte8r and staff training gr8nt South Oxlordshlra Dlslrict Council Oth•r Restricted Funds 234.045 3.000 1,500 117,1601 13,7501 234,045 3,)0 17.160 3,750 217,635 238 545 TOTAL FUNDS 170.193 326,865 497,058 t3 conbnued...
THE BERIN CENTRE
NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnued
FOR THE YEAR ENDED 31 MARCH 2025
MOVEMENT IN FUNDS- contlnued
Net movernent In lund3. included in the above ar• 8s follows-
Incomlng
resources
R8sourc
èxpended
M¢)vemènt
in funds
Unrestrictsd funds
General fund
206.026
196,7961
109.230
RestrScted fund¥
Caf8 Capital prole¢is
C
THE BERIN CENTRE NOTES TO THE FINANCIAL STATEMENTS - contlnuéd FOR THE YEAR ENDED 31 MARCH 2025 MOVEMENT IN FU14DS - ¢ontlnu8d Cornparauve not movefflenl In funds, Sndudad in the above are as loll)ws'. InrnIng resources Resourc8S expend8d overnenl in funds Unrostrtcted funds General fund 192.g68 1150,9931 41.973 TOTAL FUNDS 150,9931 A cunt year 12 morbths arxl prior year 12 months wrnbined positiorTr 15 as follovds.. Net movoment in fund6 At 3113125 At 114123 UreStrICt4d flld5 General fund Deslgnaled Building and Growth Fund 50,210 57,100 151,203 201,413 57.100 1Q7,310 151.203 258,513 Rèstrictad funds Cafe Capital prolects Cooklng classes Volurteer and st8ff training grant South axfordshlre Dislrlct Counol Other Restricted Funds 234,045 3,000 1,500 117,1601 234.045 3,000 1,500 17,160 3,750 20,910 217,635 238,545 TOTAL FUNDS 128.220 368,83a 497,058 15 CAJnt6nued...
THE BERIN CENTRE NOTES TO THE FINANCIAL STATEMENT8- Contlnued FOR THE YEAR ENDeo 31 MARCH 2025 MOVEMENT IN FUNDS- ¢ontlnued Aeurrenl year 12 months and prfaryoar 12 months comblned net movement infunds, inclL5ded in the above 8re as follows.. Incomlng r¢$ources Rèsourcès eXP6ndod Movement In funds Unre6tr1¢ted funds G8neral fiJnd 398,992 1247,7891 151.203 Rgstrlcted funds Cafe Capital proiecls Cooking d98ses Volunteer and stsff tralnirwJ grant Community Garden Coordinator Dec£rboni8atlon Growng mind Projects Interest Cost relmbtstsernents Feast Research South QxTordshir6 District CoLJncil Other R88tricled Funds 234,045 3,000 1.500 12.754 1.890 14,093 1,818 2.600 234,045 3,000 1,500 112,754) 11,8901 114,0931 12,6001 12,6001 117,1601 3,750 117.1601 3.750 271.700 54,0851 217635 TOTAL FUNDS 670,692 3018541 368.838 RELATED PARTY DISCLOSURES There were no related p8rty transaGtions for the year endèd 31 March 2025. 16
THE BERIN CENTRE DETAILED STATEMENT OF FINANCIAL ACTMTies FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWMENTS DoTtgtlons and Iogacleg Gts 474,178 1,157 Investment Incomè Deposit account ini&resl 139 11 Other inct)me Othor Incorne 3.409 2,798 Total ineoming resources 477,726 1g2,966 EXPENDITURE Charl¢ablè actlvltiès Wages Soclal secudly Pensions Insurance Telephone Advertlsing Sundries Stsff Expenses Accountan¢y Hardshlp Fund LSghl and H8at Prh)ting & Stationery Consutting Cost Bank Charges Repairs and Renewals IT Software and Consumables Depreclatlon of tanglbie fixed assets 96,211 13,742 5,178 1,215 1,570 433 14,467 2.474 2.299 1,801 3,771 110,429 6,061 1,128 2,047 876 10.796 1,157 2,187 2,070 6.816 205 179 112 6.580 634 4,493 507 2,024 1SO,881 150.993 Total reyources gxpend8(1 150,861 150,993 Net Incoma 41,973 This paga d085 not fomi part of the ststutory flnanual statements 17