2025
REPORT AND ACCOUNTS
Registered Charity 502073
REPORT OF THE TRUSTEES OF BIRMINGHAM PHAB CAMPS
YEAR ENDING 31[ST] OCTOBER 2025
LEGAL AND ADMINISTRATIVE INFORMATION
Working Name
Birmingham PHAB Camps
Constitution Birmingham PHAB Camps is an unincorporated association charity (number 502073). It is a voluntary organisation. Its Governing document is its constitution; and rules and operates under Birmingham PHAB Camps Operational Guidelines 2015.
Objects To provide holidays aimed at creating inclusive and diverse friendships for all children, with and without disabilities, living throughout the Birmingham area.
Board of Trustees
The following served during the year
Mr Andrew Miles – Chair
Ms Emma Spittle – Vice Chair
Mr Anthony Rate – Treasurer
Miss Jen Hardy – Secretary
Mr Grant McCaig – Trustee
Mrs Susan Dunigan – Safeguarding Trustee appointed 14[th] January 2025
Ms Jackie Redding – Resigned 31[st] December 2024
Election of Trustees
Trustees are elected by members at the Annual General Meeting and serve for a period of 3 years. There is no maximum number of terms that a Trustee can serve if they are re-elected. The board will meet 4 times a year to review aims, policies, strategy, finance and sustainability.
Management
The officers of the charity will serve on the Operational Committee together with at least 7 other members inclusive of leaders for any given year. They will meet 11 times a year. Anyone involved with Birmingham PHAB Camps can join the committee but are not subject to election. All members have to join at least one of the sub teams - Fundraising, Holiday allocation, Volunteer allocation, Leadership, Communications and Transport. These sub teams are responsible for carrying out the ongoing organisation of the holidays and the Charity each year, reporting to the Operational Committee.
Principal Professional Advisors
Bankers Professional Fundraiser Wooton George, 8 Pendeford Lane, Wolverhampton WV9 5HD Independent Examiner C T Edwards of CT Edwards Limited, 26 Darnford Moors, Lichfield.
Charity address Being a voluntary organisation, we operate without a physical base but hold physical meetings and training events at the University of Birmingham. Website www.bhamphabcamps.org.uk
Charity Commission Number 502073
1
TRUSTEES’ REPORT
Charity Aims and Organisation
Birmingham PHAB Camps is a voluntary organisation that provides holidays aimed at creating inclusive and diverse friendships for all children, with and without disabilities, living throughout the Birmingham area. We are staffed entirely by volunteers. We arrange a series of holidays for groups of twenty or so young people, in various age groups, during Easter and the summer holidays. Three of our holidays (Junior, Senior and Venture) are age-specific and integrate a minimum of ten disabled and ten non-disabled children on each of them.
We provide a range of fun and stimulating activities from canoeing and archery to raft building and ropewalks, along with visits out, such as the beach, theme parks, ice-skating, escape rooms and other excursions. The young people are given the opportunity to participate in new and challenging experiences where everyone participates together, no matter what their ability.
Families are asked to contribute only what they can afford towards the cost of a PHAB holiday, which leaves the charity with a lot of fundraising to do, as well as organising all the holidays. Everyone works voluntarily so there are no salaries to pay, and few expenses are claimed. This means that our administration costs, which includes the cost of DBS checks and the licence for our Safeguarding app, are less than 8% of our total costs.
Charities and Public Benefit
The Trustees confirm that they comply with their duty to have regard to the Charity Commission guidance on public benefit in exercising their power and duties and deciding what activities the charity should undertake. As can be seen in this report, and within the Objects on page 1, the charity has charitable purposes or 'aims' that continue to be, and are carried out for, the public benefit. The Trustees also believe that the opportunity to benefit is not unduly restricted, that people in poverty are not excluded, that there is no detriment or harm arising from carrying out Birmingham PHAB Camps aims and that any private benefits received, other than as a beneficiary, are incidental.
Financial Review
The total incoming resources for the year were £98,068 (2024: £143,233) against expenditure of £119,312 (2024: £137,352) leading to a decrease in total funds of £21,244.
At the end of 2024, Maxine, our volunteer bid-writer stepped down after 30 years of voluntary service to the charity. We attempted various means of having others shadow Maxine throughout 2024, with a view to taking over her role, but it became apparent that that this work is now too time-consuming and skilled to be carried out voluntarily going forward. Therefore, in early 2025, the Trustees agreed to use charity reserves to commission a professional bid-writer to take on this work. We then successfully applied to many Trust Funds and achieved the income we required. This cost us £7,290. We will continue to use them in 2026 and review annually.
Accumulated funds as of 31st October 2025 amounted to £55,089 (2024: £76,333).
This year we have been able to run 3 holidays in the summer. Shortages of Leaders prevented us running any other holidays. We also ran a day out for Junior age children.
We are aiming to run 3 holidays in 2026 together with 4 Days Out for our younger “Junior” children. This is one less than usual, due to the reluctance of Parents to send their disabled children away on a holiday. By running Days Out, we hope to show parents what a Phab camp is about and encourage them to send their children to us in 2027. Our budget for these holidays would be £106,000. We anticipate an overspend of £20,600 leaving us with reserves of £34,489.
Risk Review
The Trustees have a continuous process of risk assessment and maintain a risk register. Risks areas identified cover reputational, financial, operational and regulatory.
The Trustees consider that the areas where the impact of risk could be highest are:
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loss of experienced volunteers
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significant reduction in Trust Fund donations
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health and safety of our young people, which we safeguard against to the highest standards.
2
TRUSTEES’ RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Charity law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of its income and expenditure for that year. In preparing those accounts, the Trustees are required to:
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Select suitable accounting policies and then apply them consistently.
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Make judgements and estimates that are reasonable and prudent.
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Prepare accounts on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.
The Trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with charity law. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
INDEPENDENT EXAMINATION OF THE ACCOUNTS
Charity law does not require the accounts to be audited, but, if not audited, an Independent Examiner's Report must be provided. The Trustees have appointed C T Edwards Limited to undertake this work.
Approved by the Board of Trustees on 16th December 2025 and signed on their behalf by
Andrew Miles Chair
Anthony Rate Treasurer
3
CHAIR’S STATEMENT
Reflecting on another successful year, it is always deeply moving to understand the impact that this charity has for all involved. Although we were unable to run as many camps as we would have liked, due to a shortage of volunteers able to take on leadership roles. The three camps and day trip that we did run were a huge success. This is clearly reflected in the feedback we have received from children, parents, and schools.
“My son had the best time of his life as he described. The camp helped him socially, helped with his mental health, and improved lots of skills in areas that he needed. The holiday gave him the chance to connect and communicate with others.”
Parent of a Senior Camp Participant after their first holiday.
“I love Phab, I think… no, I don’t think, I know, it’s the best thing ever. It’s indescribable. It gave meaning to my life, it gave me hope and something to look forward to. It changed me in so many ways and has made me a better person. It showed me that there is more to life than just a room. I hope many more people can experience the joy, the friendships, the love, the care, the respect.”
A teenage participant reflecting on their Phab experience as they reach the end of their final camp.
“I went to mainstream school as a wheelchair user and so I think, maybe people would look at me and think I didn’t need an inclusive holiday. But Phab camp was the first place I felt that my disability didn’t make me an inconvenience and a burden. It was the first time that I felt worthy as who I am.”
A volunteer reflecting on why our holidays are important.
We were pleased to welcome a new Safeguarding Trustee, Sue Dunigan, to the Board. Sue’s expertise has already strengthened our safeguarding oversight and supported us in maintaining high standards of care and governance.
One clear trend this year has been a growing hesitancy among parents to send children under 11 on overnight residentials. We consider this a real shame, especially given the hugely positive feedback from the families who did send junior age children this summer, but we recognise the need to adapt. Next year, we plan to pilot a day-trip model for our youngest age group, allowing us to meet families’ changing expectations.
Looking ahead, we are delighted that volunteers have stepped forward to bring back Discovery Camp next summer, alongside Senior and Venture Camps. There is a lot of demand for Discovery Camp, which plays a vital role in supporting children with significant learning difficulties who may find integrated camps overwhelming, and its return will significantly increase the range of children and families we can help next summer.
Finally, we held an Away Day shortly after the summer to gauge enthusiasm from our wider volunteer base to help sustain the charity into the future. The response was very reassuring, and sub-teams have formed to review all aspects of our operations. As our 60[th] year of running holidays approaches, the charity’s future depends on developing robust, cybersecure, and agile systems that are easy to train others in and hand over. This will be our administrative focus for 2026.
Over the course of the coming year, we are optimistic about future proofing our ‘behind the scenes’ systems, reaching even more children in our youngest cohort through our Day Trip Model and seeing the weeklong holidays continue to have the deeply life changing impact that has already benefited so many.
Thanks as ever to all our Leaders who’ve worked tirelessly once again to make the camps a success. Please be reminded that they do all this unpaid. It practically becomes a second full time job in the lead up to the camps. Special thanks to Megan and Shannon for offering to run a day trip as part of this year’s programme; Such innovations are becoming the lifebreath of the Charity, and we encourage others to suggest new ventures.
Grateful thanks, yet again to our Trust Funds, many of whom have given to us for years, and to our individual donors and fundraisers. Your generosity of spirit and time spent raising money for us, makes all this possible.
Andrew Miles and Emma Spittle (Chairperson and Vice Chair)
4
2025 HOLIDAYS AND ACTIVITIES
During 2025 we arranged a programme of 3 PHAB Camp holidays and one day trip. A total of 75 children took part, and a breakdown of the holidays is detailed below.
| CAMP & Dates | Leaders | Age Group |
Number of participants | Number of participants | Number of participants | Venue |
|---|---|---|---|---|---|---|
| Disabled | Non-disabled | Volunteers | ||||
| JUNIOR 9th– 16thAugust |
Jen Hardy & Clara Morate |
8-10 | 10 | 10 | 17 | Hindleap Warren |
| SENIOR 16th – 23rd August |
Ellen Beech & Laura Dean |
11-13 | 12 | 12 | 16 | Hindleap Warren |
| VENTURE 26th– 2ndAugust |
Chris Davidson, Andrew Miles, & Dani Barr |
14-16 | 10 | 11 | 15 | Bendrigg Lodge |
| Junior Day Out 31stMay |
Shannon O’Donovan & Megan Hill |
8-10 | 5 | 5 | 8 | Twycross Zoo |
| Total | 37 | 38 | 56 | =131 |
5
JUNIOR DAY TRIP
After seeing the undeniable delight of Junior’s 2024 summer camp and feeling post-camp blues, Megan Hill and I (Shannon O’Donovan) decided to run a single Junior Day Trip at the end of May 2025.
We came into the trip with 3 objectives including: providing a social and recreational opportunity for children at risk of loneliness and who may lack activity opportunities during the half-term break, facilitating a social opportunity for children who may have formed friendships during the summer and to provide respite for parents.
All 3 of these goals and some unintentional achievements were met when we took 10 children to Twycross Zoo for the day. On the day, alongside seeing some wonderful animals, Lego sculptures and having a lovely picnic we saw children instantly laughing, joking and chatting to the children and volunteers they knew. We also saw new friendships form throughout the day as young people mixed groups and found new shared interests. Finally, although not the original intention of the day we saw two new children who had never attended Phab grow in confidence: with one child attending a full week of Junior after previously being too nervous to attend when given the opportunity.
The success of our day trip lead to, children, parents and volunteers asking, ‘when’s the next one?’ and we are hoping to continue this come summer 2026!
JUNIOR CAMP
Junior Camp spent the week at Hindleap Warren. For many of the children that we took away it was their first time on a PHAB camp. We travelled as a group down to Hindleap Warren on a coach and stopped off at Beaconsfield services approximately halfway through the journey to use the services and to eat our packed lunches. Once onsite, volunteers branched off to either entertain the children or complete administrative or logistical tasks such as unloading the luggage. The theme of this year’s Junior camp was fairytales. Our 3-day groups were split into these sub themes and named after them.
During this week at Hindleap Warren we had two whole days off site and one-half day off site. Junior visited Lego Land at Windsor on one day and spent another whole day at Brighton visiting the beach, having fish and chips and visiting Brighton Sea Life. Half a day was spent at Coral Reef Waterworld in Bracknell. All days off site were successes. The remainder of the week was spent completing activities mostly led by Hindleap Warren
staff such as water sports or the zip wire. Evenings on site were spent doing craft activities, adult led games and activities and watching movies all snug in our living/activity space that the centre allowed us to use for our personal use throughout our stay. On Friday evening PHAB led a party and hired an entertainer who led the party. The children were mesmerized and this allowed volunteers to fully support children to enjoy the experience rather than the logistics of the evening. Our volunteer team consisted of strong volunteers who were dedicated and extremely
hard working who made taking lots of new children and children, with a wide range of care needs and disabilities, easy.
Many friendships were formed on camp between disabled and nondisabled children. This was particularly evident with participants who had disabled siblings or had been on prior camps. All participants showed the values that PHAB works to and to promote and share and many of the new participants showed great promise to be returning participants.
6
SENIOR CAMP
Senior Camp 2025 was a fantastic camp which everyone seemed to really enjoy. We had 16 volunteers including leaders and 19 participants. The children who came had a brilliant time and this is really shown in the camp feedback. We had lots of different personalities, and it was great to see everyone taking an interest in learning about each other.
Our activities were a hit, and we felt we had a good balance of free time and planned activities. Some of our favourites outside of the centre were the cinema, the beach and pizza hut. We also enjoyed laser quest, ice skating, and bowling. We really liked the spot we found by the beach because of the access to disabled facilities.
Throughout the week when we encountered problems with the world
being at times less than accessible, we were so proud of the response of all involved. Our children were extremely patient, and our volunteers worked creatively and tirelessly to limit the impact of this on the children's holiday.
We also had great activities at the centre. This included the climbing wall, high ropes and zip wire. The centre leaders were great as usual at keeping our children involved with the activities and having little games to keep the activities interesting.
Additionally, our volunteers ran some amazing activities at the centre which really brought everyone together. This involved a chaotic pass the parcel with several mini challenges. They also ran a sports evening which included dodgeball, football and other made-up games. Everyone really came together and got involved.
There is no doubt that every child on the holiday benefited from the experience. Some stand outs were a child, with complex needs that require full time care support, who had sadly experienced the unexpected loss of a parent the week prior to camp; the child in question was able to be cared for and have fun, laughter and friendship whilst their extended family had time to grieve.
Another child with a life limiting condition knew that the holiday was their last chance to relax and have fun before facing major spinal surgery.
A young carer who was able to speak about the poverty and challenges their family faces and shared that for the first time they didn’t feel like they had to hide those facts to fit in.
Overall, the camp was amazing, the volunteers were fantastic, and the children were brilliant. It all came together to create a very special week.
7
VENTURE CAMP
Venture camp once again, headed back to Bendrigg Lodge, near Kendal, in the beautiful Lake District. The site is surrounded by rolling hills and beautiful, picturesque scenery. As volunteers we had the absolute pleasure of watching 21 young people who were unknown to each other, build an amazing, long-lasting friendship throughout the week. All of them were from different backgrounds and with different abilities, but all being included.
The first activity planned included Wotsits, shaving foam and fancy dress… That could only mean one thing! It’s time to get messy! As the chaos erupted, friendships were already forming. A fantastic start to the busy week ahead.
Sunday saw the first full day of on-site activities. This was finished off with a very special visit from an interactive murder mystery theatre company– Murder Inc. We laughed real tears and even had the opportunity to get involved with some improv games and the chance for some participants to become part of the cast and show off their own talents. It amazed me how curious, imaginative and eager, each one of the young participants were, to be involved.
Monday was filled with water fun and canoeing on Lake Windemere. Monday evening was a relaxed atmosphere, where many of the young people joined each other to explore the centre, play games and get to know each other more. It was also the first camp out night! We had a fabulous bell tent decorated with fairy lights, blankets and all things pretty. Each young person had the opportunity to camp out at least once with their friends. First up was a cosy night in the tent for the girls.
Wednesday morning bright and early we headed to Blackpool beach for the day. We had hired some fantastic beach wheelchairs so everyone could take a dip in the sea.
We played ball games, had beautiful fish and chips with the sand between our toes. No beach day is complete without a stroll along the pier. It was amazing to see the integration and inclusion that had been created throughout the group. The friendships that had blossomed, with everyone just smiling and enjoying being with each other.
Thursday saw us head back to Blackpool to have fun on the slides at the water park. We then spent the evening singing and spending time with each other around a campfire, complete with roasted marshmallows and smores!
On Friday everyone had the choice of onsite activities they would like to take part in. Choosing from the slide, essential oil making, go karts, bikes, zip wire, crate stacking, the indoor caving system, bendy pot and archery. It was amazing to see all
the young people help each other join in the activities. They showed great independence and made sure everyone was included.
Friday night was party night, carnival style! We started with the fantastic drum company Drum Nation, leading us with a workshop. Every one of us joined the band and was able to have ago and drum together with a grand finale of performing a piece of music together. Complete with carnival costumes, beads, glitter and of course dancing! Drum nation gave us a mesmerizing performance and then led us into the party room where we had a DJ set up and a good old boogie. Memories were captured with a photo booth that each young person could keep a picture with their new friends as a keepsake forever. We didn’t want the night to end.
Saturday came around far too quickly! Some of the young people were sad to say goodbye to their new friends, however it wasn’t long before they all met up again outside of camp. It’s been wonderful receiving updates from parents with photos and stories of these new friendships still going strong, even after camp. Memories that will last a lifetime still being created with each other.
8
|
Independent Examiner's Report to the Trustees of Birmingham PHAB Camps
| report to the charity trustees on my examination of the accounts of the Charity for the year ended 31st October 2025, which are set out on pages 10 to 16
Responsibilities and basis of report
As the Charity's Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions
given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
| have no concerns and have come across no other matters in connection with the examination to to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
C T Edwards
of CT Edwards Ltd 26 Darnford Moors,
Lichfield, Staffordshire Date: 16th December 2025
g
BirminghamPHAB Camps
Statement of Financial Activities for the year ended 31st October 2025
| Unrestricted | Restricted | Prior year | |||
|---|---|---|---|---|---|
| Funds | Funds _ Total Funds | funds | |||
| £ | £ | £ | £ | ||
| Incoming resources | |||||
| Donations | |||||
| Trust Funds& Charities | Note3 | 80,219 | 80,219 | 88,140 | |
| Donations | Notes4&9 | 10,722 | 10,722 | 40,447 | |
| Sponsored Wheel and Walk | 789 | 789 | 2551 | ||
| Volunteer Sponsorship | 0 | 0 | 1,885 | ||
| Supermarket Collections | e) | 0 | 0 | ||
| Parents & Participants contributions | Note 5 | 3,780 | 3,780 | C218 | |
| Gift Aid claims | 1,262 | 1,262 | LAr? | ||
| 96,//72 | 0 | 96,772 | 141,918 | ||
| Funds raised by volunteers | Note7 | e) | O | O | |
| Bank Interest | 1,296 | 1,296 | 1,315 | ||
| Total | 98,068 | 0 | 98,068 | 143,233 | |
| Resources expended | |||||
| Expenditure on raisingfunds | |||||
| Incurred seeking donations | |||||
| Printing, Stationeryand postage | 20 | 20 | 170 | ||
| Fund Raiser professional fees | 7,290 | 7,290 | 0 | ||
| Fundraising costs | Note7 | 178 | 178 | 209 | |
| 7,488 | 0 | 7,488 | 379 | ||
| Charitable activities | Note 5 | ||||
| Juniorcamp | 32,096 | 37,096 | 31,820 | ||
| Senior camp | 32,261 | 32,261 | 34,107 | ||
| Venture camp | 37,210 | 37,210 | 37,733 | ||
| Breakfree camp | 0 | 0 | 0 | ||
| Discovery camp | 0 | 0 | 19,083 | ||
| Adult Breakaway camp | 0 | 0 | 0 | ||
| Festival camp | 0 | 0 | 6,645 | ||
| Freedom camp - Cancellation costs | 0 | 0 | |||
| Day Trips/ Online events | Note 6 | 0 | 905 | 905 | 894 |
| 101,567 | 905 | 102,472 | 130,282 | ||
| Other expenditure | |||||
| Training | 1,381 | 1,381 | 420 | ||
| Equipment | 832 | 832 | 546 | ||
| Insurances | 3,696 | 3,696 | 3,515 | ||
| Postage and Stationery | 30 | 30 | 122 | ||
| Bank Charges | 88 | 88 | 60 | ||
| Travelling expenses | 275 | a bo | 349 | ||
| Software & DBS checks | 1,988 | 1,988 | 1,262 | ||
| Depreciation | Note 8 | 167 | 167 | 167 | |
| Leaders thankyou | 265 | 265 | 0 | ||
| Governance costs | |||||
| Independent Examination fee | 630 | 630 | 450 | ||
| 9,352 | 0 | 9,352 | 6,691 | ||
| Total | 118,407 | 905 | 119 312 | tayo a Pe |
|
| Netincome | (20,339) | (905) | (21,244) | 5,881 | |
| Total Funds broughtforward | $5,222 | 1,106 | 76,333 | 70,452 | |
| TotalFundscarriedforward | 54,883 | 201 | 55,089 | 76,333 |
10
Birmingham PHAB Camps
Balance Sheet as at 31st October 2025
----- Start of picture text -----
Unrestricted Restricted Prior year
Funds Funds Total Funds funds
f £
Fixed Assets
Tangible Assets Note 8 170 170 337
Current Assets
Short term deposits- CAF BANK Ltd 42,511 201 42,712 70,924
Cash at bank and on hand POY fais 2 733 1,906
Debtors and Prepayments 10,014 10,014 3,616
Total Current Assets 55,258 201 55,459 76,446
Less Creditors (accruals) falling due within one year 540 540 450
Net Current Assets 54,718 201 54,919 75,996
Total assets less current liabilities _. oF88s ss 20. SD 6,333
Total assets Si | SABSB 2 FZOP BOF FERS
Funds of the Charity
Restricted income funds Note 9 201 201 1,106
Unrestricted funds Note 10 54,888 54 888 75,227
Total Funds 54,888 201 55,089 76,333
Signed by two Trustees
----- End of picture text -----
16th December 2025
11
Birmingham PHAB Camps
Notes to the accounts
31st October 2025
Note 1 Basis of preparation
1.1 Basis of accounting
The accounts have been prepared in accordance with:
° The Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16[July][2014]
e and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
1.2 Cash flows
Advantage has been taken of the exemption available in section 7 of FRS102 in not preparing a statement of cash flows.
Note 2 Accounting policies
2.1 Income Recognition Income is included in the Statement of Financial Activities (SOFA) when: of income - the charity becomes entitled to the resources; - itis more likely than not that the trustees will receive the resources; and - the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and Grants and donations are only included in the SoFA when the general income recognition criteria are met donations (5.10 to 5.12 FRS102 SORP).
Tax reclaims Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on donations ona donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation and gifts unless the donor or the terms of the appeal have specified otherwise.
Volunteer ; ; : . , The value of any voluntary help received is not included in the accounts but is described in the trustees annual report hel eip Investment This is included in the accounts when receivable income
12
Birmingham PHAB Camps
Notes to the Accounts (continued)
31st October 2025
2.2 Expenditure and liabilities
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Liability oo _ a — recbenition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
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Creditors The charity has creditors which are measured at settlement amounts less any trade discounts _. :
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ErOvSIONS A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the liabilities oF amount required to settle the obligation at the reporting date Taxation As a registered Charity the Charity benefits from rates relief and is generally exempt from Income Tax and Capital Gains Tax, but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
2.3 Assets
Tangible fixed These are capitalised if they can be used for more than one year, and cost at least £250 assets for use They are valued at cost. by charity The depreciation rates and methods used are disclosed in note 8
- Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
13
Birmingham PHAB Camps
Notes to the Accounts (continued)
----- Start of picture text -----
3ist October 2025
----- End of picture text -----
| Unrestricted | Restricted | |||||
|---|---|---|---|---|---|---|
| Funds | Funds | Total | ||||
| Prioryear | ||||||
| 3. Income from Trust Funds& Charities | £ | £ | £ | £ | ||
| Cash Received | ||||||
| Wadsworth Family Charitable Fund | 19,640 | 19,640 | 18,890 | |||
| George Fentham Birmingham Charity | 7,000 | 7,000 | 7,000 | |||
| The Barratt Developments PLC Charitable Foundation | 6,000 | 6,000 | 6,000 | |||
| We are all making a difference Charitable Trust | 5,000 | 5,000 | 5,000 | |||
| The Roger& DouglasTurner Charitable Trust | 5,000 | 5,000 | _ 5,000 | |||
| Lord Austin Trust | 5,000 | 5,000 | 5,000 | |||
| The Grantham Yorke Trust | 5,000 | 5,000 | 0 | |||
| The 29th May 1961 Charitable Trust | 3,000 | 3,000 | 3,000 | |||
| Michael Marsh Charitable Trust | 2,500 | 2,500 | 2,500 | |||
| The IM Properties Community Fund | 2,500 | 2,500 | 2,500 | |||
| The Grimmitt Trust | 2,500 | 2,500 | 2,000 | |||
| The Hedley Foundation | 2,900 | 2,500 | 0 | |||
| The Grail Society (Waxwell) UK | 2,279 | 2,279 | 2,100 | |||
| Baron Davenport's Charitable Trust | 2,000 | 2,000 | 1,500 | |||
| The Kelton Charitable Trust | 2,000 | 2,000 | Os | |||
| Sparkhill Charitable Trust | 1,250 | 1,250 | L220) | |||
| The Dumbreck Charity | 1,000 | 1,000 | 1,000 | |||
| The George Henry Collins Charity | 1,000 | 1,000 | 0 | |||
| Frank Russon Charitable Trust | 1,000 | 1,000 | : | |||
| The WED Charitable Trust | 1,000 | 1,000 | 1,000 | |||
| The Joseph Hopkinsand HenryJames Sayer Charitable Trust | 750 | 750 | 1,200 | |||
| Birmingham District Nursing Trust | 600 | 600 | 0 | |||
| Richard Cadbury Charitable Trust | 500 | 500 | 500 | |||
| GowlingWLG (UK) Charitable Trust | 500 | 500 | 500 | |||
| William A Cadbury Charitable Trust | 500 | 500 | 0 | |||
| Charles Brotherton Trust | 200 | 200 | 0 | |||
| The Eveson Charitable Trust | 0 | 8,000 | ||||
| The Whitegates Charitable Trust | 0 | 3,000 | ||||
| The BaileyThomas Charitable Trust | 0 | 2,000 | ||||
| Bernard Piggott Charitable Trust | 0 | 2,000 | ||||
| The Albert HuntTrust | 0 | 2,000 | ||||
| The Harry Payne Fund | 0 | 2000 | . | |||
| Eric Wilfred VincentTrustFund The Keith&Joan Mindelsohn CharitableTrust |
0 0 |
1,000 1,000 |
||||
| Warwickshire Masonic Charitable Trust | 0 | 400 | ||||
| The Fitton Trust | O | 300 | ||||
| . | ||||||
| SirJohn SumnersTrust | 0 | 250 | — | |||
| PWC Foundation | 0 | 250 | ||||
| 80,219 | 0 | 80,219 | 88,140 |
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Birmingham PHAB Camps
Notes to the Accounts (Continued)
31st October 2025
| 4. Donations | Unrestricted | Restricted | |||
|---|---|---|---|---|---|
| Enterprise RAC UK Ltd | 3,000 | ||||
| Sutton Coldfield Hockey Club | 1,500 | ||||
| Misc. and anon | 2,077 | ||||
| Virs M Miles |
1,000 | ||||
| Volunteer Membership fees | 625 | ||||
| Dr Paul Greaves | 600 | ||||
| Mr KJ Fleming | 520 | ||||
| Lloyds Bank Foundation(Matched Funding) | 500 | ||||
| MrC Douglas | 360 | ||||
| Ms Danielle Moore | 300 | ||||
| J & D Potter | 120 | ||||
| Mr Peter Brett | 120 | ||||
| 10,722 | 0 | ||||
| 5. Expenditure on Camps | |||||
| Noof Participants | Parental | Net | |||
| Children | Volunteers | Cost | Contribution | Cost | |
| Junior | 20 | 15 | 32,096 | (1,565) | 30,531 |
| Senior | 20 | 16 | 32,261 | (735) | 31,526 |
| Venture | 20 | 15 | 37,210 | (1,480) | 35,730 |
| Day Trip | 905 | 905 | |||
| 60 | 46 | 102,472 | (3,780) | 98,692 |
6. Expenditure on Day Trips
We took a group of children from Junior age camp to Twycross Zoo on May 30th 2025, at a cost of £905. This gives newcomers to Phab an idea of what can happen on the week long holidays.
7. Fundraising Costs
----- Start of picture text -----
Costs
Postage : 20
Charges on Peoples Fundraising online Giving Platform 178
Fundraiser Professional Fees 7,290
7,488
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We are now using Wooton George Consulting to complete applications to our Trust funds
‘lea
Birmingham PHAB Camps
Notes to the Accounts (Continued)
3ist October 2025
8. Fixed Assets
----- Start of picture text -----
Fixtures,
fittings and_
equipment
----- End of picture text -----
----- Start of picture text -----
Cost
At the beginning of the year 7,999
Additions
At end of year 7,999
Depreciation Basis SL
Rate 25%
At the beginning of the year 7,662
Depreciation 167
At end of year 7,829
Net book value at the beginning of the year S57
Net book value at the end of the year 170
----- End of picture text -----
9. Restricted Fund
A donation was received from The Morrisons Foundation to be used for day trips . Due to Covid-19 a trip that was arranged could not go ahead and a trip to Drayton Manor Park took place in December 2023 and a trip to Twycross Zoo tool place in May 2025. The balance will be spent in 2026.
10. Reserves Policy
The reserves of the charity are held in the accumulated fund. The Board's policy is to progressively increase reserves to six months unrestricted expenditure. The Trustees consider six months to be an appropriate period for outstanding liabilities to be met and ensure orderly winding down of the charity if necessary.
Where Reserves are held
The majority of reserves are held in interest bearing accounts with CAF Bank Ltd.
11. Transactions with Trustees and Related Parties
No trustees have been paid any remuneration or received any other benefits from volunteering for the charity.
During the year there were no related party transactions. (2024: None)
|
16
Independent Examiner's Report to the Trustees of Birmingham PHAB Camps
| report to the charity trustees on my examination of the accounts of the Charity for the year ended 31st October 2025, which are set out on pages 10 to 16
Responsibilities and basis of report
As the Charity's Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
| have no concerns and have come across no other matters in connection with the examination to to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
CT Edwards
of CT Edwards Ltd 26 Darnford Moors, Lichfield, Staffordshire Date: 16th Decémber 2025
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