2025-09-30-accounts

BODENHAM TRUST ACCOUNTS 2024/25

CONTENTS

1.Statement of Financial Activities.

• 2.Balance Sheet.

3.Notes to the Accounts.

4.Analysis of Cash-Income and Expenditure.

5.Cash Book.

• 6.Grant Details.

7..Analysis of Investment Income Received.

8..Designated Fund.

9..Endowment Fund.

10.Cash Balances-Fund Split.

11.Broad Analysis of Investments Held.

1. Staffing Analysis

BIRMINGHAM BODENHAM TRUST

STATEMENT OF FINANCIAL ACTIVITIES PERIOD ENDED 30th SEPTEMBER 2025 Notes INCOMING RESOURCES Voluntary income: Donations 10,11 Investment income TOTAL INCOMING RESOURCES RESOURCES EXPENDED Charitable Activities Direct charitable expenditure: Grants awarded 2 Pensions 1(f) Administration expenses Governance Costs 10,11 Investment Managers Costs: Fund Managers Fee TOTAL RESOURCES EXPENDED Transfers between funds 1(e) Net Incoming (outgoing) resources Gains (Losses) on investments Realised Unrealised Net Movement in Funds Balance brought forward at 1st October Balance carried forward at 30 September	Restricted Designated Endowment Income Funds Funds £ p £ p £ p 0.00 0.00 0.00 24,655.58 0.00 0.00	2025 2024 Total Total £ p £ p 0.00 0.00 24,655.58 23,394.51 24,655.58 23,394.51 15,568.20 17,976.00 0.00 0.00 0.00 0.00 3,284.04 3,746.78 2,355.68 2,271.84 21,207.92 23,994.62 0.00 0.00 3,447.66 (600.11) 484.56 393.52 41,320.05 62,310.18 45,252.27 62,103.59 822,460.15 760,356.57 867,712.42 822,460.15
	24,655.58 0.00 0.00 15,568.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,284.04 0.00 0.00 25.32 2,330.36 0.00 18,877.56 2,330.36 0.00 0.00 0.00 0.00 5,778.02 (2,330.36) 0.00 0.00 484.56 0.00 0.00 5,747.15 35,572.90 5,778.02 3,901.35 35,572.90 39,195.58 120,049.27 663,215.30 44,973.60 123,950.62 698,788.20

BIRMINGHAM BODENHAM TRUST

BALANCE SHEET 30th SEPTEMBER 2025 FIXED ASSETS Note Investments 3 CURRENT ASSETS Debtors 101.3 4 Cash at bank Short term deposit LIABILITIES: amounts falling due within one year 5 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES LIABILITIES: amounts falling due after more than one year NET ASSETS FUNDS Income funds : restricted Capital funds : permanent endowment : designated fund 6	2025 2024 2024 2023 822,738.82 722,795.45 99,943.37 0.00 101.30 64,535.39 104,824.11 0.00 0.00 64,535.39 104,925.41 19,561.79 67,364.29 44,973.60 37,561.12 867,712.42 760,356.57 0.00 0.00 867,712.42 760,356.57 44,973.60 37,561.12 698,788.20 610,099.60 123,950.62 112,695.85 867,712.42 760,356.57 (0.00) 0.00

Approved by the Trustees and signed on their behalf by

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Analysis of Cash
Grants
Creditor 30/09/24 (68,851.10)
Less :Paid 68,851.10
Add Creditor 30/09/25 15,568.20
Total 15,568.20 15568.2
Management Fee
y/e creditor 23/24 582.92 2,330.36
24/25 1,747.44 Payments up to 30-06-2023 excluding £582.92 accrual
608.24 Final Fee as per Report Snip for period 01-07-2025 to 30-09-2025
2,938.60
Less accrual -608.24
cash 2,330.36
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Governance Expenses (Finance)

Finance Creditor 30/09/24 - 19,623.77 Less Paid 19,623.77 Charge In Year - 3,284.04 Charge wef 1st October 2024 to 30th September 2025 Creditor - 3,284.04 3284.038479 Investment Income Received 24,655.58 Less: Debtor 30/09/23 No longer BCC investment Add Debtor 30/09/24 Total 24,655.58 Misc Payment Loan Stock Exchange Cost Debtor 30/09/2023 78.00 Paid 2425 -78

Notes No audit fees required as income below £25k. The 2023/24 accounts reflect the fact that management fees have been paid for out of Investment Cash balances.

Owed to BCC as at 30th September 2025 Grants reimbursement 15,568.20 24/25 Staffing Recharge 3,284.04 24/25 Add back Amount owed re CLF 101.30 23/24Was Estimate. Deducted from last inv incor Misc Payment 0.00 Net Amount Owed to BCC 18,953.54 18,953.54 24/25 Only

NOTES TO THE ACCOUNTS

1 Accounting Policies

a) Basis of Accounting

These financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain fixed assets, the Charities Act 2016 and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (2015).

b) Incoming resources

Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty.

c) Resources expended

Expenditure is accounted for on an accruals basis. Grants awarded, once approved, are included in the Statement of Financial activities for the year in which the related activity is to take place.

d) Fixed asset investments

Investments are stated at market value at the balance sheet date as valued by the fund managers. The investments are independently managed

by Gerrard Investment Management Limited, a company authorised and regulated by the Financial Services Authority.

e) Funds and transfers

An Order of the Charity Commissioners dated the 22[nd] November 1995 confirmed that the funds of the Bodenham Manor School Amenities Trust could be transferred to the Trust.

The Order enabled the capital funds from the Amenities Trust to be expended at the discretion of the trustees of the Bodenham trust. The trustees present policy is to invest the capital on a long term basis and use only income from it. The capital is therefore shown as a separate Designated Fund in the accounts in order to distinguish it from the Endowment Fund.

The Restricted Fund represents the accumulated unspent income to date which all derives from the investments of the fund.

The Trust Deed provides that the trustees shall set aside out of the income of the charity the sum of £4,140.15 as a contribution to capital in each year up to and including the year 2007/08. This practice has therefore ceased in relation to 2008/09. In addition, in order not to deplete capital, the trustees make provision from income each year a sufficient sum to replace Investment Fund Management Charges which are paid directly from the bank account which forms part of Fixed Assets Investments.

f) Pensions

The current Trust Deed allows for a pension enhancement to be paid to the former Head Teacher and his wife of the Bodenham Manor School. This enhancement is indexed in line with the yearly pension increases applicable to the appropriate national superannual. Both individuals are now deceased and no payments are made.

2 Direct charitable expenditure: Grants awarded

As described in the Trustees’ Report, the Trust invites applications for grants from individuals and organisations which are consistent with its objectives.

During the year the trustees approved grant applications from individuals and organisations totalling £15,568.20 (2023: £17,976.00.). Grants ranged between £140 and £2,500.

The five largest grants awarded were: £ Hippodrone Unlocked 2,500 Handicapped Children's Action Group 1,998 Acorns Children’s Hospice (Emma Wright) 1,683 British Disabled Angling Association (BDAA) 1,400 Happy Days Children’s Charity (Ryan Sinclair) 1,199 3 Fixed Asset Investments Quoted Investments Market value 1st October Additions New contribution Disposals Net unrealised investment gains/(losses) Market value 30th September At the balance sheet date the investments comprised: Investments listed on a recognised stock exchange Cash and settlements pending

2025 2024 £ £ 783,264.57 722,795.45 922.05 954.16 0.00 0.00 (2,767.85) (2,795.22) 41,320.05 62,310.18 822,738.82 783,264.57 2025 2024 £ £ 821,816.77 782,310.41 922.05 954.16 822,738.82 783,264.57

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4 Debtors 2025 2024
£ £
Accrued interest 0.00 0.00
Other debtors (Income) 0.00 101.30 Loans have been repaid
0.00 101.30
5 Liabilities: Amounts falling due within one year 2025 2024
£ £
Contribution to capital Identify 0.00 0.00
Pensions 0.00 0.00
Grants 15,568.20 68,851.10
Misc Fees 101.31 Dedt in last Inv 78.00
Management Fee 25.32 608.24 Accrl Ded from 582.92 Deducted from Investment Income.
BCC Recharge for Services Provided 3,284.04 19,612.32
19,561.79 89,124.34
88,338.81 paid 24/25
6 Analysis of Net Assets between Funds
Net
Fixed Current
Assets Assets Total
£ £ £
Restricted Funds - 44,973.60 44,973.60
-
Designated Funds 123,950.62 123,950.62
Endowment Funds 698,788.20 - 698,788.20
822,738.82 44,973.60 867,712.42
7 Outline Summary of Fund Movements
Opening Incoming Outgoing Transfers Gains & Closing
Balance Resources Resources Losses Balance
£ £ £ £ £ £
Restricted Funds 39,195.58 24,655.58 - 18,877.56 - - 44,973.60
Designated Funds 120,049.27 - - 2,330.36 6,231.71 123,950.62
Endowment Funds 663,215.30 - 35,572.90 698,788.20
822,460.15 24,655.58 - 21,207.92 - 41,804.61 867,712.42
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8 Trustees remuneration and expenses

No trustee received remuneration or expenses from the trust during this or the previous year.

9 Employees

The charity has no employees. Administrative, secretarial, financial and legal services are currently provided by Birmingham City Council up to 31st May 2015 for no charge. With effect from 1st June 2015 services will be recharged to the Trust. Calculations will be based upon time recording and relevant hourly staff rates.

10 Examiners' Fee

The fee of the Independent Examiner of the accounts was paid by Birmingham City Council up to and including 2006/07. However, from 2007/08 onwards the Trust is responsible for paying the audit inspection fee. The fee is therefore no longer included within Governance costs. For the year ended 30 September 2011 , 2012, 2013, 2014 , 2015, 2016, 2017, 2018, 2019, 2020, 2021,2022, 2023, and 2024 there was no fee applicable as the income of the Trust fell below £25,000 meaning no independent inspection was required. This is the same in 2024/25 whereby the income is below the threshold.

11 Donated services and facilities

The charity is provided with administrative, secretarial, financial and legal services by Birmingham City Council. The cost of these services was provided at no charge to the charity up to the 31st May 2015. However from the 1st June 2015 the Trust have agreed to pay for these services. The value of these services has been calculated at £3,284.04 (2023: £3,747.78) and this has been reflected in the Statement of Financial Activities. The chargeable element has been calculated using staff time recording and applicable hourly rates.

12 Related Party Transactions

Birmingham City Council is a related party of The Birmingham Bodenham Trust by virtue of the powers vested in it by the trust deed to appoint or remove a significant proportion of the trustees of the charity. During the year the Council donated services and facilities as shown in note 11. Also, the Council made payments and provided services on behalf of the charity which are reimbursed at a later date. The total amount owing to the Council at the year end was £18,953.54 (2023: £88,338.80).Excludes Mgt Fees taken from Investments.

13 Control Relationships

The charity is controlled by the trustees.

BODENHAM TRUST GRANTS

Description	Date of Meeting Agreed	Payment on Voyager/Oracle	Payment on Voyager/Oracle	Amount	Total
		Financial Year	Period
Dontei Robinson 22nd October 2024 Hippodrone Unlocked-Additional to what was agreed in July to be paid in Decembe 22nd October 2024 Martineau Gardens - Therapeutic Horticulture Placements 21st January 2025 Tia Mai Dryden 21st January 2025 Gartmore Riding School 21st January 2025 Acheeva Learning Station/Equipment for Wilson Stuart School 21st January 2025 Hippodrone Unlocked- Was agreed in July to be paid in December Kate Richards on behalf of her son Ethan Richards 29th April 2025 Miss Rosannah Caines on behalf of her son Ramone Caines 29th April 2025 British Disabled Angling Association (BDAA) 29th April 2025 Sameena Farooq on behalf of her son Yousuf Akhtar 29th April 2025 Handicapped Children's Action Group 29th April 2025 A Coley 15th July 2025 SANDWELL ASIAN DEVELOPMENT ASSOCIATION 15th July 2025 Foundation of Conductive Education (THE) 15th July 2025 Rukhsana Kousar Suleman (Parent) on the behalf of Maryam Suleman 30th September 2025 Acorns Children’s Hospice (Emma Wright) 30th September 2025 Happy Days Children’s Charity (Ryan Sinclair) 30th September 2025 Kate Richards on behalf of son Ethan Richards 30th September 2025		2024/25 2024/25 2024/25 2024/25 2024/25 2024/25 2025/26 2025/26 2025/26 2025/26 2025/26 2025/26 2025/26 2025/26 2025/26 2025/26 2025/26 2025/26	7 7 10 10 10 10 1 1 1 1 1 4 4 4 6 6 6 6	387.00 500.00 500.00 520.00 1,000.00 1,000.00 2,000.00 300.00 589.00 1,400.00 140.00 1,998.00 370.00 250.00 450.00 1,032.40 1,683.00 1,198.80 250.00
					887.00
					3,020.00
					2,000.00
					1,070.00 4,427.00
					4,164.20
Total 2024/25 Bodenham					15,568.20
Notes-to update In July 24 meeting, last year, it was agreed to give Hippodrome a further payment in December 24. This was paid from the next Accounting year 24/25. Individual Charity Other Organisations

N.B. brackets indicates overdrawn

BIRMINGHAM BODENHAM TRUST

CASHBOOK FOR ACCOUNTING YEAR OCT 2024 TO SEPT 2025

Statement	DATE DETAIL	CHEQUE NO. TRANSFER INVESTMENT OTHER INCOME	TOTAL INCOME	PENSIONS GRANTS MAN. FEE CONTRIBUTION OTHER TO CAPITAL	TOTAL	CUMULATIVE BALANCE
210 210 210 210 210 211 211 211 211 211 212 212 212	30/10/2024 Investment Income 31/12/2024 Dealings A/c Interest 31/01/2025 Investment Income 14/03/2025 BCC Reimbursement & Dealings Interest 31/03/2025 Dealings A/c Interest 30/04/2025 Dealings A/c Interest 30/05/2025 Investment Income 30/06/2025 Dealings A/c Interest 17/07/2025 BCC Reimbursement & Dealings Interest 31/07/2025 Dealings A/c Interest 29/08/2025 Investment Income 31/08/2025 Dealings A/c Interest 30/09/2025 Dealings A/c Interest	£ £ £ 6,852.83 17.18 3,798.32 0.04 8.30 0.02 6,181.88 14.45 0.03 7,765.99 16.50 0.04	£ 6,852.83 17.18 3,798.32 0.04 8.30 0.02 6,181.88 14.45 0.00 0.03 7,765.99 16.50 0.04	£ £ £ £ £ 66,717.33 21,621.48	£ 0.00 0.00 0.00 66,717.33 0.00 0.00 0.00 0.00 21,621.48 0.00 0.00 0.00 0.00	£ 128,218.62 135,071.45 135,088.63 138,886.95 72,169.66 72,177.96 72,177.98 78,359.86 78,374.31 56,752.83 56,752.86 64,518.85 64,535.35 64,535.39
	Total Movement	0.00 24,599.02 56.56	24,655.58	0.00 0.00 0.00 0.00 88,338.81	88,338.81
	Cash Book b/f 30/9/24 Cash Book 2023/24 Cash Book c/f 30/9/25 Bank Balance 30/09/23	128,218.62 (statement 210) (63,683.23) 64,535.39 64,535.39 (statement 212) - Ordered	0.00

56752.86 7,765.99 64,518.85 16.54 64,535.39

212

Interest

Investment Income received Barclays 30/10/2024 31/01/2025 30/04/2025 31/07/2025 Bank Interest Total CLF	6,852.83 3,798.32 6,181.88 7,765.99 56.56 0.00 24,655.58
Interest Debtor Barclays Tax CLF Paid Direct to BCC CLF Bank Interest Accrued Interest Total	0.00 0.00 0.00 0.00 0.00 0.00 0.00

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Designated Fund 30/09/25
Opening Fund Balance 120,049.27
Cost
Disposals 1,813.69
Cash held by Gerrards 954.16
`
Total 2,767.85
Cash 922.05
(closing cash includes transferred opening uninvested cash)
Total 922.05
Realised Profit/(Loss) -1,845.80
Unrealised Profit/(Loss) 5,747.15
123,950.62
Closing Fund Balance 123,950.62
Market value of DF shares 123,028.57 list as per investment sheet to update
- uninvested cash
922.05 cash balance per cash sheet
123,950.62
Previously uninvested cash included in balance of fund
but not in the cash figure! - continued here
----- End of picture text -----*

Net of Unrealised and Realised Profit/( ~~Loss)~~ is £3,901.35 comprising:Difference in cash (decrease of £32.11) and difference in investments (increase of £3,933.46) £1,845.80 comprises £1813.69 disposals loss plus £32.11 decrease in cash balances Unrealised Profit comprises £1,813.69 plus £3933.46 Management fee £1,747.44 2024/25 and £582.92 accrued for in 2023/24 to be excluded from Investments and treated as cost in P&L account. i.e. £2,330.36 Therefore Realised Gain of actually £484.56

Endowment Fund 30/09/25 Opening Fund Balance Disposals Cost Cash 0.00 Barclays Charity - Additions Cash (excl new contribution) 0.00 0.00 Realised Profit/(Loss) Unrealised Profit/(Loss) Closing Fund Balance Market value 30/09/2025 Less designated fund Contribution not yet received 663215.3	663,215.30 0.00 Per Barclays £nil 35,572.90 698,788.20 822,738.82 (123,950.62) less univested cas 698,788.20 698,788.20 698,788.20

Cash Balances Endowment Fund Opening Balance Add Contributions Add cash fractions Add disposals Barclays Charity Less purchases Closing Cash Designated Fund Opening Balance 954.16 Add disposals 868.1751 Barclays Charity Fund @1.38 1,170.30 843.4334 Barclays Charity Fund@1.299 1,095.62 Interest credit on Dealings 32.33 0.04 Added from Inv A/c bal Management Fee 2,330.36 Closing Cash Cash Endowment Designated Total As per Barclays 30/09/2025	0.00 0.00 0.00 954.16 2,265.92 32.33 2,330.36 922.05 0.00 922.05	0.00
	922.05
	922.05
	922.05

INVESTMENTS HELD ON BEHALF OF THE BODENHAM TRUST AS AT 30TH SEPTEMBER 2025

INVESTMENTS HELD ON BEHALF OF THE BODENHAM TRUST AS AT 30TH SEPTEMBER 2025

D	CURRENT YEAR END SECURITIES HELD Barclays Charity Barclays Charity Cash Totals Accrued Interest Total AS per Barclays	NOMINAL £ 487,300.00 85,793.98			COST MARKET PRICE £ 515,928.04 1.43 91,346.49 1.43 922.05 0.0000 608,196.58 add accrued interest Per Barclays Difference	Current VALUATION £ 698,788.20 123,028.57 D 922.05 822,738.82 0.00 822,738.82 822,738.82 0.00 0.00 0.00 0.00 0.00	Previous SECURITIES HELD NOMINAL £ Barclays Charity 487,300 Barclays Charity 87,506 Cash Outstanding contributions to the fund Totals Accrued Interest		COST MARKET PRICE £ 515,928.04 1.43 93,160.18 1.43 954.16 0.0000 610,042.38 add accrued interest Per Barclays Difference	Previous VALUATION £ 663,215.30 119,095.11 954.16 783,264.57 0.00 783,264.57 783,264.57 0.00
				Difference being Dividend Cash Management Fees deducted rounding		0.00 0.00 0.00 0.00			Difference being Dividend Cash 0.00 Management Fees d 0.00 rounding 0.00 0.00

Notes

All indivuidual shares have been sold and re-invested into a single Fund managed by Barclays Charity. The Fund Managers do not distinguish between the Designated and Endowment Funds. However, The Trust does (as per note 1e to the accounts) therefore the Barclays Charity Fund has been split to maintain the approximate value of the Designated shares and the ratio on the balance sheet.

Voluntary Contributions - Staff Time & Audit Fees

Note

Audit Fee no longer a voluntary contribution as Trustees agreed to pay costs from 2007/08 Staffing time no longer a benefit in kind as at 1st June 2015

01/10/2024 to 30-09-2025 (Chargeable to the Trust - Total 12 Months)

01/10/2024 to 30-09-2025 (Chargeable to the Trust- Total 12 Months)	01/10/2024 to 30-09-2025 (Chargeable to the Trust- Total 12 Months)	01/10/2024 to 30-09-2025 (Chargeable to the Trust- Total 12 Months)	01/10/2024 to 30-09-2025 (Chargeable to the Trust- Total 12 Months)
				Incl VAT
Service	2024/25 Hours	2025/26 Hours	Hourly Rate 2024/25 31.13 55.36 43.63 27.95 0 0 0 0	Hourly Rate 2025/26	Total Charge	Comments
Children's & Young People Finance Jackie Crowley Louise Kenyon Julie Young Avril Spence Sulakni Bhogul Legal BPS Treasury Management Trust Central Management	0 0 7 30 0 0 0 0	0 0 5 0 32		31.97 0.00 45.84 27.95 25.31 0 0 0	0.00 0.00 615.38 1,019.14 972.08 0.00 0.00 677.44 0.00	Same assumption as last year i.e. no time charged Same assumption as last year i.e. no time charged Johiral Alam confirmed cost between 1st April and 30th September 2025 per e-mail 02/02/2026 including VAT of £397.99 Same assumption as last year i.e. no time charged
Total	37	37			3,284.04
Latest 24/25 up to Sept 25 Notes 1,359.49				1247.11 2,606.60 3,284.04
CYP Finance - 2024/25 Balances to Oracle Charge of £2,904.02. (less 1st April 2024 to 30th September 2024 already charged in 2023/24 accounts of £1,544.55 )
Treasury Management - 2024/25 Balances to Voyager Charge of £702.88 (less 1st April 2024 to 30th September 2024 already charged in 2023/24 accounts of £423.43)