COMPANY REGISTRATION NUMBER: 1x1973358 CHARrrY REGISTRATION NUMBER: 500132 CCS (BIRMINGHAM) LIMrrED COMPANY LIMrrED BY GUARANfEE UNAUDfrED FINANCIAL STATEMENrs 31 MARCH 2025 LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors Lifford Hall Lifford tAne Kings Norton B30 3JN
CCS (BIRMINGHAM) LIMITED COMPANY LIMrrED BY GUARANfEE FINANCIAL STATEMENrs YEAR ENDED 31 MARCH 2025 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements 8-13
CCS (BIRMINGHAM) LIMITED COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) YEAR ENDED 31 MARCH 2025 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity, for the year ended 31 March 2025. Reference and administrative details Registered charity name CG (Birniingham) Limited Charity registration number 500132 Company registration number 00973358 PrincipaI offlce and registered E.R Mason Youth Centre office 40 Irving Street Birmingham BI IDH The trustees Rotto E Wright P T Hoppner MJ charnrs P Sawyers (Resigned 28 November 2024) (Appointed 3 December 2024) (Appointed 27 January 2025) Independent examiner LANGARD LIFFORD HALL LIMrrED Accountants and Registered Auditors Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN
CCS (BIRMINGHAM) LIMITED COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) ( £oiiÈiIud) YEAR ENDED 31 MARCH 2025 Strurture. governance and management (a) Constitution, Policies and Objectives CCS (Birmingham) Limited trading as E.R Mason Youth Centre is constituted by its memorandum of articles. Its objects are as follows: To advance educatton and to reIieve poverty, distress and sickness in the City of Birmingham. (b) Method and Appointtnent or Election to the Board of Directors CCS (Birmingham) Limited trading as E.R Mason Youth Centre will appoint a chairperson as shall be approved by the board of Directors, a Chairperson who will preside at the meetings of the Board of Directors. Individual membership can be granted b! the board of Directors to anyone to uphold the principles and tenets of CCS (Birmingham) Litnited trading as E.R Mason Youth Centre. (c) Policies Adopted for the Induction and Training of members of the Board of Directors. Members of the board of Directors are generally professional or business people. Appropriate training will be offered to any member who would Inefit from this kind of support in helping them pla! a full part as a member of the board of Directors. (d) Organisational Structure and Decision Making The affairs of C(5 (Birmingham) Limited trading as E.R Mason Youth Centre are managed and regulated in accordance with CCS (Birniingham) Limited trading as E.R Mason Youth Centre's Constitution. It is the duty of the board of directors to ensure that the objects of CCS (Binningham) Litnited trading as E.R Mason Youth Centre are achieved. The board of directors shall also have control of and be responsible for the supervision of the affairs of CCS (Birniingham) Limited trading as E.R Mason Youth Centre including: Development and achievement of strategies designed to ensure that CCS (Birniingham) Limited Trading as E.R Mason Youth Centre's obj'ects are as defined by the constitution and are fulfilled. The appointtnent of SULonn1tteeS to deal with specific aspects of CCS (Birmingham) Limited trading as E.R Mason Youth Centre's work. Development of budgets, control of expenditure and provision of necessary funds. Management of CCS (Binningham) Limited trading as E.R Mason Youth Centre's assets and subject as aforesaid, shall have full power to take such action as it may think desirable in matters affecting the work and interesLs of c (Birmingham ) Limited tradiiig as E.R Mason Youth Centre.
CCS (BIRMINGHAM) LIMITED COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) ( £oiiÈiIud) YEAR ENDED 31 MARCH 2025 The Board of Directors shall appoint and give directions to such paid or honorary officers as it may require. A general meeting of c (Birniingham) Limited trading as E.R Mason Youth Centre shall be held once a year at which the annual accounts of CCS (Birmingham) Limtted trading as E.R Mason Youth Centre shall be laid before this meeting. Full accounts shall be kept of the sums of money received and expended and of the matters in respert of which such receipts and expenditure have taken place and of the assets, credits and liabilities of CCS (Binningham) Limited trading as E.R Mason Youth Centre and a balance sheet shall prepared and printed not less kn once a year. At least once in each year the accounts of CCS (Birmingham) Litnited tradtng as E.R Mason Youth Centre shall be exatnined and the correctness of the balance sheet ascertained by one or more properly qualrfied independent examiners. Subject to any reasonable restrictions that ma), be imposed by the board of directors as to the time and manner of inspecting the same, accounts shall be open to any member. (e) Risk Management The board of directors have examined and considered the major strategic, business and operational risks to CCS (Birniingham) timited Trading as E.R Mason Youth Centre; and confinn that systems have been established to limit and manage the risks identified. Objectives and activities (a) Strategies for achieving obiertives The Board of Directors and its steering Group meet on a regular basis to ensure the objectives are being met. The day to day running of CCS {Binningham) Limited Trading as E.R Mason Youth Centre is the responsibility of the Senior Youth W'orker. (b) Activities for Achieving Obiectives Fund raising activities are ongoing. Existing and potential new sources of donations are contacted regularly with the assistance of members appointed by the Board of Directors. Achievements and perforniance Review of Activities The Board of Directors report a surplus for the Vear of £15,581 {2024: deficit of £9,884). This surplus has resulted in a net increase in funds for the year of £15,581, which have been added to the accumulated fund brought forward, leaving a balance on the accumulated fund at 31 March 2025 of £56,377 (2023: £40,796).
CCS (BIRMINGHAM) LIMITED COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) ( £oiiÈiIud) YEAR ENDED 31 MARCH 2025 Financial review (a) The board of Dtrectors operates to carry out work to ensure the objects of the charity are fulfilled. The board of Directors operates youth work at E.R Mason Youth Centre under a licence from the Ernest Mason Youth Foundation to carry out the wishes of the founder Ernest Mason. Each year the foundation gives its revenue to assist in the running of E.R Mason Youth Centre. (b) Principal funding cotnes from Room hire, Grants, Birtningham City Council, donations and fund raising activities. Plans for future periods Since the end of the financial l'ear, the Board of Directors has continued to support fundraising and are determined to increase revenue. CCS (Birmingham) Limited trading as E.R Mason Youth Centre has an ongoing relationship with the Ernest Mason Youth Foundation which has supported it flnancially since the inception of the youth centre in 1963. The directors Mqll continue to monitor cash flows to ensure the company has sufficient funds to meets its liabilities as and when they fall due. Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees, annual report was approved on 25 November 2025 and signed on behalf of the board of trustees by: E Wright Trustee
CCS (BIRMINGHAM) LIMITED COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CCS (BIRMINGHAM) LIMITED YEAR ENDED 31 MARCH 2025 I report to the trustees on my examination of the flnancial stratements of CCS (Birmingham) Limited ('the charity,) for the year ended 31 March 2025. Responsibilities and basis of report The trustees, who are responsible for the preparation of the financial statements. The trustees consider that an audtt is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent exatnination is needed. The charitv's gross income exceeded £250,000 and I am qualified to undertake the examinatton by being a qualtfied member of 'Accounting body,. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to Eelieve: accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act" or the financial statements do not accord with those records. or the financial statetnents do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an indeFendent examination. or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities appltcable to charities preparing their accounts in accordance with the Financial Reporttng Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. LANGARD LIFFORD HALL LIMrrED Accountants and Registered Auditors Independent Examiner Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN 25 November 2025
CCS (BIRMINGHAM) LIMITED COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDrruRE ACCOUNT) YEAR ENDED 31 MARCH 2025 2025 Unrestricted Restricted fia5 funds Total funds Total funds 2024 Note Income and endowments Donations and grants Charitable activities Investment incotne 33,040 64,571 703 10,009 43,049 64sn 703 32,542 48,246 451 Total income 98.314 10.009 108,323 81,239 Expenditure Expenditure on charitable activities Total expendlture 81.782 10.960 92,742 91,123 81,782 10,960 92.742 91,123 Net income/(expenditure) and net movement in ndS 16,532 (951) 15.581 (9,884) Reconciliation of funds Total funds brought (OrnTard Total funds carried forward 9.947 30.849 40,796 50,680 26,479 29,898 56.3T7 40,796 The statement of finanaal activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 8 to 13 forni part of these financial statements.
CCS (BIRMINGHAM) LIMITED COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL posrrIoN 31 MARCH 2025 2025 2024 Note Current assets Debtors Cash at bank and in hand 13 8237 50.103 11,247 42,618 58,340 53,865 Creditors: amounts falling due within one year Net cuttent assets 14 13,069 56,377 40,796 Total assets less current IAabAlities 56,3T7 40,796 Net assets 56,377 40,796 Funds of the charity Restricted funds Unrestricted funds 29,898 26,479 30,849 9,947 Total charity ndS 16 56,377 40,796 For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities: The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476; The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subj'ect to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 25 November 2025, and are signed on Eehalf of the board by: E Wright Trustee The notes on pages 8 to 13 forni part of these financial statements.
CCS (BIRMINGHAM) LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 General information The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is E.R Mason Youth Centre, 40 Irving Street, Birmingham, Bl IDH. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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)) and the Companies Act 2006. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties tneasured at fair value through income or expenditure. The financial statements are prepared in sterlin& which is the functional currency of the entity. Going concern As with many charities funding of the activities is ven, difficult. Local Government have withdrawm a significant amount of financial support and the charity is finding itself looking more to businesses and individuals to fund its ongoing day to day expenses. The charity receives tnost of its funding from The Ernest Mason Youth Foundatton and funds are expected to continue in the future. However with a tightening of income from low interest rates and dividend returns the income stream has a limit, which if expenditure continues to rise this will insufficient to sustain the charity,. The trustees are well aware of the restrictions and are continually looking for new funding sources. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumpttons that affect the amounts reported. These estimates and judgements are continuall}. reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund accounting Unrestricted fimds are available for use at the discretion of the trustees to further any of the charity's purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors at which have been raised by the charity for particular purposes. The aim and use of each restricted Eund is set out in the notes to the financial statements.
CCS (BIRMINGHAM) LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS ( co*tiINed) YEAR ENDED 31 MARCH 2025 Accounting policies (continued) Incoming resources All incoming resources are included in the statement of financial activities (SOFA) when charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliability and is probable that the income will be received. The following specrfic policies are applied to parttcular categories of income: Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when received. Grants, where entitlement is not conditional on the delivery of a specific perfonnance by the charity, are recognised when the charity become unconditionally entitled to the grant. Donated services and facilities are included at the value to the charity where this can be qualtfied. The value of services provided by volunteers has not been included in these accounts. Investsnent income is included when receivable. Incoming resources from charitable trading activity are accounted for when earned. Incoming resources from grants. where related to perforniance and specific deliverables, are accounted for as charity earns the right to consideration by its performance. Resources expended Expenditure is recognised on an accrnals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: Costs of generaling funds comprise the costs ass(Kiated with attracting voluntary income and the costs of trading for fundraising purposes. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs asS(lated with meeting the constttutionaI and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. floor areas, per capita or estimate usage as set out in the notes to the accounts. Financial instrnments Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial Itabilities or equity instruments. An equity instrument is any contract that eviden5 a residual interest in the assets of the company after deducting all of its liabilities.
io CCS (BIRMINGHAM) LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS ( co*tiINed) YEAR ENDED 31 MARCH 2025 Accounting policies (continued) Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. Iwhen contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the emplovees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Limited by guarantee The Company is Limited by Guarantee and is registered as a Charity (Registered Number 500132). The tnembers of the company are the Directors. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member. Donations and grants Unrestricted Funds Restricted Total Funds Funds 2025 Donations Donations 33,040 33,040 Grants Grants 10,009 iO,(K19 33,040 10,009 43,049 Unrestricted Restricted Total Funds Funds Funds 2024 Donations Donations 21,500 21,500 Grants Grants 11,042 11,042 21,500 11,042 32,542
li CCS (BIRMINGHAM) LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS ( co*tiINed) YEAR ENDED 31 MARCH 2025 Charitable activities Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Premises hire and other charitable activities 64.571 64sn 48,246 48,246 Investment income Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Bank interest receivable 703 703 451 451 Expenditure on charitable activities by fund type Unrestricted Restricted Total Funds Funds Funds 2025 Youth centre Youth events Support costs 79,198 5,569 5,391 84,767 5,391 2,584 2,584 81,782 10,960 92,742 Unrestricted Restricted Total Funds Funds Funds 2024 Youth centre Youth events Support costs 67,840 14,392 6,401 82,233 6,400 2,490 2,490 70.330 20,793 91,123 Expenditure on charitable activities by activity type Activities undertaken directly Support Total funds costs 2025 Total fund 2024 Youth centre Youth events 84.767 5.391 2.584 87,351 5,391 84,723 6,400 90,158 2,584 92.742 91,123
12 CCS (BIRMINGHAM) LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS ( co*tiINed) YEAR ENDED 31 MARCH 2025 10. Independent examination fees 2025 2024 Fees payable to the independent examiner for: Independent examination of the financial Statements 2,584 2,490 11. Staff costs The total Staff costs and employee benefits foT the reporting period are analysed as follows: 2025 2024 Wages and salaries Employer contributions to pension plans 39,094 148 31,794 67 39,242 31,861 The average head count of employee5 during the yeaT wa5 7 (2024: 9). The average numlEr of full-time equivalent employees during the year is analysed as follows: 2025 2024 Number of staff - Administration No employee received employee benefits of more than £60.0 during the year (2024: Nil). 12. Trustee remuneration and expenses No trustees received any remuneration. benefits or reimbursement of expenses during the year. 13. Debtors 2025 2024 Trade debtors 8,237 11,247 14. CreditOTS: amounts falling due within one year 2025 2024 Trade creditors Accruals and deferred income Social security and other taxes Other creditors 1,018 11,367 506 178 1500 19 1,963 13,069
13 CCS (BIRMINGHAM) LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS ( co*tiINed) YEAR ENDED 31 MARCH 2025 15. Pensions and other post retirement benefits Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £148 (2024: £67). 16. Analysis of charitable funds Unrestricted funds At l Apr 2024 At Income Expenditure 31 MaT 2025 Generat ndS 9,947 98,314 (81,782) 26,479 At l Apr 2023 At Income Expenditure 31 Mar 2024 General ndS 10,080 70,197 (70,330) 9,947 Restricted funds At l Apr 2024 At Income Expenditure 31 Mar 2025 Restricted Fund 30.849 10,009 (10,960) 29,898 At l Apr 2023 At Income Expenditure 31 Mar 2024 Restricted Fund 40.6(X) 11.042 (20.793) 30,&19 17. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2025 Current assets Creditors less than l year Net assets 28,442 (1,963) 29,898 58,340 (1,963) 26,479 29,898 56,377 Unrestricted Fund5 Restricted Total Funds Funds 2024 Current assets Creditors less than l year Net assets 23,016 {13,069) 9,947 30,&19 53,865 (13,069) 40,796 30,&19