hadty r•glstratlon numbw 529464 {England and Walosl CEREBRAL PALSY MIDLANDS ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
CEREBRAL PALSY MIDLANDS LEGAL AND ADMINISTRATIVE INFORMATION Trusl•as MrAWall MBE r C Adwns renfell (Chairman) Mrs C Noble Mrs L Bosw8 Mrm Ganw IArs T Had(ett Mr5Ail lty Mr5 J Sle8b IHofK>rary Tfeasurerl (Awintad 2 December 2024 Charlty numbér (England and Wales) $29464 Prfnclpal addrèss t7 Victoria Road Hafbome Bimiingharn B170AQ Contra managgr Mr Gary Watson Auditor Jerrotns LUMan Hixtse Btythe ale Blythe Valky Park Sofihull Wesl MidUgnd5 89) 8AH 8ankers Uoyds 8ank UnNèrsity ol Birmingham brdnth 142 Edgbaston P B15 2ry Investment advl$or5 Canaccord Genuity W8atth Management 7th fltyy. 4 TeTr.ple Rtsw Bimiingham 82 5HG
CEREBRAL PALSY MIDLANDS CONTENTS Page Trustees. rewt statement olTruslees' résFX)ndbdiNès Indap8ndent auditorfs r6 Statemenl ol financA81 actswlles io Balan sheet 11 SlatetTElll of Gash flG%*5 12 Notes to the Iln8neial statements 13-25
CEREBRAL PALSY MIDLANDS TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustee# present their annual retx¥t and finamal staternts for thè yearendéd 31 Marth 202S. The fipancl81 %tatemenb have begn prepared in accordancè th the a>mIng ll¢es sel out In mts 1 to rillancal si8tèmÉnts and comply wlh the CharfL/s constitirtion. the Charibes Aci 2011 and 'Acix)unting and Ropofdng by Charitios.. Statement ol ReMmen(lèd Practice applinable to charities praparing their a¢thunls in accordanc8 with the Finandal qewtlng Standarc appllcAble in the UK and Republic of Ireland IFRS 1021. (effective 1 January 2019). ObSèctlvBs and acllvities The charity is ai organisation wn wth. for and by pwple cerebr Pdsy and other pp1a with sev&r@ problems affe¢b"ng speech and languagg. The objg¢tives of Cerebral Palsy Mldlands can be sur7mari5ed as folltYWS-. To lf..1 people's tirred e(Su¢ab"oiaJ, reu8aona.' ltural social needs To Inmis8 paopl&'s independ9n ar.d poten.tial To supwt and enabl8 peoplè to Ive IndePende#Y in their own homes To access the kxal comrnunity and fa(itita all rosLliJr To ensufe pthwl• know their righis grKI adv(Kate on tr.eir b8hJf as nwA8sary To build oi p8opla's selfestegm and d9vebp their confiderhts through bu11ng B strong of ¢ommunity wher8 Pg0010 Gan feel nfident and 58cknr& To offar communitralion skil.:s. health and wellthing To dov81(p a user4ed service Slralegies ftrr achVirtg ain7s ar016¢Ve$ Th8 Irusl89s s&l the polioies to achlev& the above objeGtives. They prDyKl8 the support and 9n(x)urag8menl lo ihe staff in this task as well as pparing finap.clal statements t)r ea-th finanoal year. The Trustees ate iespon8ibl& for ensurlng that rglèY8nt aspècis of law, 8rnpbytngnls. health and Saf8ty. are complied with. Public ben8fft The Trustees have paid dufj regard lo guidance tssued by the Charity Commis%on dwAdin9 what a¢tltiè5 the Charity shoukl undertake. Grant maknng policy The cnarity makes grants lo relieve the pov*ty of those peopl8 cerebral palsy and other pefsons with Sewe probtems affectir.g speeth and language. lh[ parents and Ihose raring for theffl.
CEREBRAL PALSY MIDLANDS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and perfomiane• Slgnift¢nt a1&8$ and achievements against obpctives Thg charivs activities oiuld nol conts'nug 7•rilhty21 the MtAI dati$ and stEpport il race15 frorn chw¢iable tswts. businesses and th" general public. Durlng the ffnanclal y•ar •ndlng 31 2025. Corebral Palsy Midland$.' - We continue lo provide much n88(Jod outreach suptw)rt acti¥rbes and tralning tg over 41 peopte who have varfous physical and amIn9 dlsablllltss. who access Ihe tharity's cornmunity wtre in Hath6, Blimlngham. Our Being Heard music project facilitated by Richard Ganier ¢ontinu& to ddNer valuable stimulus to our dtizen8. Cil.,zen's f&6dback Is posltiv8 as they all enTr)y &nging. writ.ng 80ng3. plays and now aro yenturing h)lo slY)rt filrns and dramas. Tha f51m Yea wth Two Sugats" has been a remalrfabld SUCCèbS. Thè Fllm was show eased at th@ Touch Base Pears buildlng in Sally Oak. The film was also nominat9d for a National Srniley Charily Award and got shown at the Odeon Lux in Lelce5ter Square. London. Th8 has had over 175.( vl&ws as well as ovèr 8,000 vl8ws on ourown You Tube Channet. Th6 CPM connéctsan rèrnains a lIatlOn between rnembers and volunteers that pro#5 an èxc811enl platform lor $8lf-eKpression and teamwork thrwgh rnuS. Crbzens play inslnjments. uuilars, drums and keyboards, crealing thejr own syes and kva pèrfomian¢xs. B6n Love. ¢Jur lulor has aL40 introduced l.T Gaming and wrtual reality prqects. Wheelchair Oance afyj Tai Chi I}ntinue. givTTrJ Vital Wa1PJj Sa$srK to thjr d18thl community. fow&%lng on exerasFJ and emotional support. Our Lifeskills Centre is an excdlenl facility. LX)ntinuiTrJ tralnlTrJ. tea¢hing new ski118. promoting independence and promoting a althY h'festyb. rAccess for All project has succ88d8d in securtru a furtTrier 3 years Pa01 frjnding Vb a possible further 2 arS after t,iS if all goes well. Th& parti tunding is from 8irrr.ingham City Council. prevents'on and Communitiè5 who continijo to wognlse thg work we do. We havè been able to continue to supwrt In tho o)mmunity 10 Socialise. going for pub lunLes, day trips Olrt. un8rrta. shoopNng and attending methcal apfY)intrnents. Our movement in water al Harb¢xne Leisure Centra has been a wJccessfiJl piogramm¢ run by Wondy and Laura (staff rnembers} bringing positive devabpmgnts for our crfazens to access movement and aqua sessions the rx)ol. Horse rf,ding. with the Ridiry for the Dis&b18d Asswation IRDAI continues. Thg Riding se88ions r8main a popular activity and prov& vital for our wellbeing as they get so.mudi gTljI)yiiient Irorn ridww. The Friends ol CPM support8.ts and our Yolunteers have continued to 5UPPOrt our utizens and our 58rvices, thèy are an invaluable asso1, Elatifig a histofjcal archNe. martplng our history and presetTring IL Urconneclabk s@Ce rgmalns a gr8al asset to Jr community. Cib"z ar8 able to access ad and aoo¢acy a$ well as a sanse of bak>ngirNJ. urc0nnectse has been Suc$1 in stgnposting and sup)ng cthzws with housing needs. finane8s and b8nofits, acces&ng Heakh and besgoke SilPPXIrt and advi for individual8. We continu& to worfo with SoeAabifjty Care who have proYKlal bèstK)ke Mental Heath Firsl Aid tratning and Saféguaréing Irairungs lo staff. volunteers and ¢itizorn8. Th8 g4th 8imilngham Guides continue to facilitat8 ourcorrununity buildtro ewery Thursday evenlng for the Rainbows and Browni. DigiKick al CPM, started hosling dkJitsl rr skill¥ al CPM, co¥ing toplcs suth as safety onlin8, Wi- Fi, data, apps and more. Incluslv6 gamlng run by Ox-employee John Landrelh. an exut¥ new actity. We continu6 to hav8. dtJ8 to theiT sur£ess commLtrrity evonts Ihroluhoul the year. Our Wha81 and Walk al Cannon Hill Park- 11 charib¢s and c81Jses came together to proAte inclusion and rdise funds Our Summer Sizer open day- attend&l by over 2) peop and sing £843.
CEREBRAL PALSY MIDLANDS TRUSTEES. REPORT (CONTINUEDI FOR THE YEAR ENDED 3f MARCH 2025 Our Weol8y Big Nite Out - rnised £2706.55, a great su¢xg55. Sponsor5 for ts evening included Barbaffd & mm Maddooks, lThwn Mtt¢ho11, Lab¥ren¢e NortC. Solitary Picbjres & Fre8lanc8 VALtd. Bimiir.ghaTn Grèat Run - a CPM leam ol runnws took part in the AJ 8ell Biryniryham 10k Great Run io> raisa fvnds for a therapy sult lor Ja¢l friend of CPM. Wewll keep YOJ updatèd on the prcgf835 of this. And our Chrtstmas communily Luncth-attendgd and enioy8d by 72 people Ou-. centre was opened lo s&rve Chrishas Day Lunth lor a wp of our mosi wtated rAIEen5. Huge thanks to Gay (Manager) and Caroline for hostsng ihis CPM enjoyad partnering wth 'thlity Lrfe" a $al interest cx)mpany host a Chrtsbnas Coffee Moming 8t oureènlro, Flt4 Lifè - programme for fftJJess and w95>eIng commenced in January 2025 A rfght royal day vras h8kJ in May to Ma coronatsoll ofKing Charlas 3 rtr Octobervo supported a group ol abzens fora IK)fiday in and lo Yh& fin 8am. in Somors•L Wg hold 8 charity seal on ihe Business InlemalKo¥)al18NII, whith are ktal businesses working together lo support Ihetr communities and charities. We have rvad8 good o)nlacts and refved a lol Cf support from th6 nétwork.we contiiiUO Campaning and promoting access in eommunityi worklng wth Birmingham Airport tts Improve swViS for disab:.ed traveller5. We have also had nurnorous news coverage w Cèntral TV PTomotinu access in the community, parking issts8s and accessing train seryiw. We very sadly announ the passlng ot. Jottn Bo8Wg11- husband of Ifustee memb8r Lorrainè Boswdl and falher lo saantha. John ahv8yS SUPPOrted otsr events, he will bg missed by eryOne al CPM, and we extend sympathies lo all famity. Stanley on Norton- father Df Lawrèncè - friends ol CPM Patricla LUychè- mothar to J P LutsYyth& One ol our long-standing c4tizens - Nick Horts)n moved to WokuvJham to bé nearer Lo his sister. has seÉled in very w911 and we vAsh him w811. Wa acknowl8dg¥ further dO[tIonS from: Dhanish Shaukat- £SOQ LOal. Samantha and tsmily ÈTOO in momuy ol John Boswell. Alison Hillman Chritab18 Trust Kellon TNSI Tumer Trust Harborne Parish Lands 1Z TTUSt G J W Turner Trust CPM has beerb ,?amed as a Tecipient in thè legaGy from the estate of the lat& Jos8ph Birchky, this take consideiable b.mg to complete, progress is being Mltored by ojr Trustees. We would lik& k> thank afi our supp. Families and don¢its for their ¢x)ntintd SUPFX)rt.
CEREBRAL PALSY MIDLANDS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 FlnanGlal rgvlèw Folfowing ltrie relurn lo rnore norrnal activity levels. experKJkture broadty mat¢hÈd income of the yaar. Surplus 5h balances in excess of iomal requiiements have been transf8ffed to Ihe Investsn8nl porttdio. ReseNes poliGy The pollcy of thé charity Is lo maiwain free res6T¥es at a ¥81, Thith equ&% to apprnatety six months. unr8Stricled expendiknre, which lor the &J8n1 year15 £329.233 {2024.. £297,296). The free rés6rves a5 al 31 March 2025 l&xcluding Snvestrnents fvndl were £1.231,83712024- £509.6251. The charlty's wlicy is to m8inlain unrestritsj reserves eqent to 8ppr0MatY six months of unr8slricted expenditurg1¢) SUre firiancial slabilty and continuity ol se¢vEces. Al the year und, utsr8StAoted tsserves are siononlY h(ghw than Ihis tÈrgeE to thè rac&pt of a substantial legacy during Ihè year. Th8 Irb8te85 are currenUy consKlèriw tr.ow be5t:.o appty these fvnds in furtherance of the arit¢s objecti. Until such an3 arg finall. the reseryes will rnain atove nomial lev81 s&t by the policy. The closure ol thè community n¢T8 ifj Harbome. Birmingham. to users duiF ng earlier years l&d to abnormal levels of in¢oma and expènditure. EXss..v? reserv&s have not affg¢t8d Ihe velS of supp. Healthy r95Qtvès gNes reassuraneè of bngevty in the faTr of strained local authority Grant MakEng Poll¢y The th8rfty makes grants lo Telve thg poyerty of those peoFle with IMebr21 paLsy and olh8r persons wlth s8v8re problems affèeting speech and language. there parents and those caring for them. Inv9Stm8ntpdlcy There ara no festricknon$ on the chaiYs power to Inves[ The Trust88s &sider the inrA)me requirem•nls, the dsk profile and kne knvestmenl rnanagèls view of the m&et prospectus in methL.m term. Thè knjstees inv85t the ftjnds of Cerebral Palsy Midlands in SLch seojriiies as Ihe Lwstees in lis abso5ut9 discretson shall think fit with all the powors of Investrnenl of an abscAule ¢mr. Al8jorhsks Th¢ Trustees hjvè éxamined the major ststeghc. b,.Jsiness and opèration risks whth tha charty laces and conffm that systems have been established to enable regular r8POrts io be prOdUd so that tha necessary stèps can ba tak lo lessen Ihase risks. Structurg, govgrnance and mallagemont Thè charity is managed by a covndl c(mSi5tsNJ of a maKimum of h¥elv8 Jnembérs are appolnled al th8 Annu81 G8n8ral M8ekng as Trustees. Ctsrebral Palsy Midknds operates as a wblie nerItentIty. Corebral PaLsy Midlands is a gIster8d chaN¥ number 529464. The ujnstytution dated 16th October 1995 and rev18ed 17th October 2005 is the primary govening documentof Cergt)rnl Palsy MIdlals. The) Trustee• s& out below have hdd office during Ihe peiiod.'- Mr A Wall fvT8E Mr CAdams Mr J Grenfell Ichalrmanl Mrs C Nob Mrs L Boswell Mrm Gannor Mrs T Ha¢katt Mrs A Ulty Mfs J Steele (Honorary Treasur9r} {Apnt 2 Dec8mbw 2024)
CEREBRAL PALSY MIDLANDS TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Rgcnjitmenl ancl appointrn8rit of IrustÈas Tru51ees ol the Goullcil shall hold office lor three years bul shall be eligible lor re-election. with the exception ol the Honorary ofticers, who will hold ofFice for once year. One third of the Tru51eès musl 11(2 annually. Thè counci5 has the poiwer to appoint a neiN Trustee in the event ol any vacancy in th8 Tiusleeship, and to remove any Trustee from Truslegship. The Trustees. report wa provèd by the Board ol Trualees. bAr J Grenf&ll Ichairmanl Truste8 Mra J Sle&le (Honorary Treasur&rl rru5taa 24 Nov8tnber 2025
CEREBRAL PALSY MIDLANDS STATEMENT OF TRUSTEES, RESPONSIBILrriES FOR THE YEAR ENDED 31 MARCH 2025 The TNsiees arè p8sponsitAe for pr4iaring the Trust89y' Rgpjt and the finanaal Ststents in ldance with appll¢able law and Unilgj Kingdcmm Accxjunlthg Standard8 {urNt lfjngdom Genernlly Accepled A¢wunUng Prac.1. The law applble lo In Engtand and Wdas requires Ihe Trustees lo prepare financial s'Atements for eath flnanlaal year whidi gNe a arKi fair vlew of Ihe gtale of aYI ars of Ihe Chariiy aid of the incom'.n9 resources and appllcAtion ol resources of the Charity for Ihal year. In preparlno the88 flnaftoal statements, the Trustees requirgd to: . select suitable a¢counting policies aThJ then apwy thèm consistenty. - observe the methods and prinapl8s in the Charilies SORP.. - tnake ludgements and estimates that are reasonable and Fxijdont". - stat8 'whether applicable accounting starats have been follo¥MI, 5ubj.ect to any material departures di81*)$8d and explained in the friaal SlatstniS'. and - prepa',e the flnancial stslements on lh8 g(ing concem basi8 it is inappwpriat8 to rmesumg that e charity will cont.nue In operation. The Trustees a ressx)nsNe for keetHng suffident a(Inting re(x)rds that dithe wilh r8asonable 8ccuiacy at any ts'mg Ihe flnancial position ol the Charty and 6nati them to erisure ihat the ftnaicial statements GY)mply hth the Charilies Act £011, the Charity {AtJntS and Reports) RJUlatI$ 2008 and Ihe proyisons ol the tnjsl deed. They are also raSponS,,e lor safeguarding thè asseis of tFIg Charity and henTr lor laklrtg aSOnable steps for the prtv8ntson and d8le¢tion ol fraud and olher wr8gularities.
CEREBRAL PALSY MIDLANDS INDEPENDENT Au0OR's REPORT TO THE TRUSTEES OF CEREBfiAL PALSY MIDLANDS Oplnion We have audilÈd the finandal statements of Cerebral Palsy Midlands Ilhe 'Charity'l for Ihe yéar ended 31 Marrj) 2025 ¥thich cornprisè Ihè st81ement of flnanual actr,wties. the balarrfx sheet. the statem&nl ol cash flows and notes to the ffnancial statements. including significant aw)urling Wiaes. Trie fina1 p(King fi?m&work that has been applied in Ih8',r preparalion is appcable law Jnited KHWOM Accnunting Standards, indLtding Financial Reporting Standard 102 The Financièl Repoftting Standard applrcable in Ihe UK and R8publiG of Ireland (United Klngdom Generally Aepted ALYX)untiThJ Practice). In our opinlon. the financial ststemgnl8'. give a Irue and fair wew of the stale of the affan as at 31 March 2025 and of its incoming resourcgs and applicatiop. ol resources. for the year th ded., have been oroperty prepared in a(xx)rdance United Kingdom Genaraily Accepted Accounfjng PraLce'. and have bwi prepared in accordance iih the Charities Aci 2011. Basis lor oplnlon We conducted our audit In a¢¢ordance wth Intemational Standards on MKliting IUKI IISAS IUK)) and applicabl& law. Our responslbili'es under Ise standards are futher deS{bed in Au(frtorf8 rè&ponsil*litses for Ihe audit of the financial st8téménts section of oui rept. We are indepgndent 9f the Chafjty in aeLordaneè with ethical reqU1mentS th81 arè rèlevaftt tr) (r audil of the if narKial staoqEnts In tJ)e UK. inclvding thg FRC'S Ethical standard, and the prowsions available for srnall entities. in the arcumstafttss sot out in nole 21 to the financial statemants, and we have fuhlled our other gthiol responslknlities Sn a¢¢iYdar wth these requiremerlls. We 1)8lieve that the audi£ evEdence we have obtained is suffict8nt arKI appmpriate to provide 8 basis for vJr opinion. Concluslons r•latlng trj going con¢em In audiLlng the finanial $ts18ffién&, w8 have thdett that the Trustees, usè of the going concern basis of accounting In the preparation of the finanoal $ratontS is appr¢priate. Based on Ihe work we hayo rfOrned. we have identif£ed any mataial UnrtaInti&$ lleting io avenis or condltions that. individualty or collgth"v8ly. may cast significant d¢JJbt on th& Ch.Aritys ability to contsnue as a going o)nc8m for a pedod of at least e1ve months froffl when U7e finanual stalengnts arè authorised for ssUe. Our rèsponsib'lities 8nd Iho resptmsibilikn.es of the Trustees wth to goityj nCern arg desuib&l In thg relevant sg¢tions of this report. other Informatlon Ihe other Inft)mialion comprtses the infornalion induded in the annual report other th the ffnanual stalérn&nts and our audilorfs regort thereon. Th? Truslees are resporriN8 frjr Lqe Dther infomialion ¢ontalned within the annual porL Our opir.ion ihg financial statements does not C4)ver thg othgr informaLon and we do tK)t èxpress any form of assuranc6 ¢Mdusion ttriereon. Our responsibility is to ad the other inforrnation and, in doing so, ¢onslder whe+ther the other infDrrnation is materialty incLNlSiStent with the finants.al stalaments or our knowledge obtained in th8 coursè of Lie audi( or otheis8 appears to be (n.at6ria:'ly misstatad. 11 wg itlorylfy such mate.'ial inrA)nsist8nckgs or apparent material [nisstateMts. we are reqi&lW to dètem14na whether Lh..s g¢v8s rise to a material rnisstatemenl in Ine financial statements themselves. If. based on Ihe work w8 h8v8 perfotmed. we wndtKle that th8re is a material ml$statsmenl ol this otjier informatron. w8 arè reqthred io ret that f8¢t. We hav8 nothing to report in ihis rggar(l. Matters tsm whlch w• are required to report by 4XptIon We hav8 nothing to rewrt in Pect ol the foI19wiro maitws in relati{ to thè Charities IAimunts and R8ports1 Regulations 2008 wuires us to report to you if. 0r opinion.. Ihe illfomiaiTon glvan In thè financial statemen15 is InconsteI In any material respect wth the Tnjstees, rewrt or suffioanl accounting Tecofds have not ten XepL or the fir,andal slaternenb are not in agmrn8nt with the a¢j.ng re(x>rds: or W8 have not reIved all ble information 8NJ tsxplanatsons we require for our 8udil.
CEREBRAL PALSY MIDLANDS INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CEREBRAL PALSY MIDLANDS Rgsponslbllides of Truste8S As explain8d more frjlty in the statement ol TfUStees' resp)nsibllStes. the Tsteèts are responslblè for th FKeparabon of the financsal stateTnents and for beiryg sassfied that ihèy gwe a true and falr view. and for such internal ttrol as the Trustees deterrnin8 15 necessary to enable the preparakn of financial statements that are free from malarial misslalemenL whether due to frdud or erroT. In preparing the financial 5talements, tha Truslaes are responsib18 lor assessing the Charivs ability to conbnua as a goiw concem. disdosing, as applicable, ¢n8tters related to going conwn and Using the going ¢orKem basis of accounting $S the Trle&S etth8f intsnd io cease operations, or have no realistic allerrjalive bul to do so. Audllorfs responsibilties for tha audlt ol the financlal statements W? have been apwinl8d as auditor u.lder secbon 144 cf Ihe CharktiesAca 2011 aTKJ 1x)rt Sn accordan vAlh the Acl and relevant regulations madè or hawag effect thereunder. Our objethves aro to oblain reasonabl8 assuran abtr Thethe:- the financol statements as a Who are free from material m',sstalÈmeYl, whether due to fraLKI error, and to ISSU8 an auditorf8 rep(xt that in¢deS our opinion. Reasonable 3s8urare is a high18vo1 of assijrance but is )t a guaraiitse thal an audit conducted in a¢(x>rdan wlth ISAS IUKI wl',l ahvays dete¢. a material misstalemeni vthèn st exists. Mis5tatèmenb (an aris8 from fraud or erTer and arè considered material rf, ',ndividually ()r in the aggregate. triey Coukl reasonably be exp8clad to influen the econorri¢ deciskjns of usèrs taken on the bas55 of these finaneial staiafflents. Th8 8xt8nl to whith our prOdureS are paNe of detecling irrggularities, IvdIng fraud, is detai19d below. Obiained an understanding of th¢ legal and reguLqtory frdrnewwk applIcae to thé chanty and how mpliance is monlnred. P8rf0rffi WOLUreS to address risk of managemant override of u)ntrots, induding ioumal entry testing lo ensure there are no signTf.cant traJsactions culsid8 the nc¥md course of business. RÈviewng th8 financial slatewpgfil disclosures and determining ether accounting poHcles have be8 appropriately applièd. C(MFfirmèd that bank balances hav& been fulty reo)ncileLI as at the year 8nd. 0mentIng and veritying all sffignifKant partri balan5 and transactions. Revlewad mlnut8s ol trustee meebngs. Becauso ol the inherent lim1taonS of an audtL there is a risk thal *TII not dgled all irregulaTrlies. including thosg 168ding lo a rralerial mis8lal8menl in the financaal statements or on-COmpliace wilh reguknqtion. This rfsk incroases the more thal compli8nc8 wth a law or wulattor, from Ihe events and transactions flGlett kn th8 finarscial 8talemenis, as w8 wlll b& less likety to bo awa ol instaeS of norKx)mplianc8. The risk ts also gater regarding irr8gulariUes occurring due tts fraud ralher thon error. as fraud ¥ivofves intentional concealment. forgery. collu&on. omission LY wisrepSenta"0n. A fvthér d8SCriPtion of our r6sponsEbilles is available on ihe Fll)an¢ial Reithng Counul's w8bsite al.. httpsjl W¥vw.frC.g.ukJaudl1OrsrQspOnStt)ll1ué$. This desiplI0 lom)s part of our wditovs report. Use ofournport Thls rert is maGe solely lo the charitys Iruslèes, as a t)cwJy, in ac(x)rdanco with P8tl 4 of the Charities (Acc0tlS and Reports) Regulalons 2008. Our audil work ryas been undertaken so tfr.at we might stat& lo the charity's truslees thoso mattèrs we are required lo slate lo thèm in ai auditor'5 report and for fK) Other purpose. To the fulle81 extent Pgmilted by law. we do not ampt or assumg r&sp)nsibility lo any(M)è other fhan tho Eharily and thè charivs trusl895 as a body, for our audit worf(. for U)is r8rrt)rt, or for th8 op'nh)ns hav8 form8d.
CEREBRAL PALSY MIDLANDS INDEPENDENT AUDITOR'S REPORT ICONTINUEDI TO E TRUSTEES OF CEREBRAL PALSY MIDLANDS Mr Rl¢hard Horton FCCA Sènlor Statutory Auditor) For and on behalf ol Jerroms, Stalulory Auditor Chartered Certif18d Accounlanls Lumaneri Housè Blythe Gale Blythe Valley Park Wesl Midla 890 8AH Dal8". Jerroms is eligib5e for appointmènt as auditor ol the Charily by virtue of its 8ligibility lor appoinlmernt as auditor of a compallJ4 under ol aeclion 1212 of the Cornpanie5 Act 2006.
CEREBRAL PALSY MIDLANDS STAI'EMENT OF FINANCtAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AIARCH 2025 Unrestrlctèd Unrestdctsd fvnds fund$ 2025 2024 Re¥trlet funds 2024 Total 2024 Notas Income Irom.. Dopatlons and1ggaeJas Charitable aclpiiles Investmanls 847.577 508.004 120,624 497.291 42,581 120.624 497,291 42.581 Total Income 1.402,264 660.496 660.496 Expendlture on.. Raising funds Ch8ri1able acbvltlé$ 3.188 655.278 6.527 588.065 6.527 588,065 Total OKPOndltur• 658.466 594.592 594,592 Nel gainEJ(lossesl on x)vesbMenls 120.9901 65,495 65.495 Not Income n2.808 131.399 131,399 Transfers beiw8èn funds 10,¢YY) I10,0)) Nat movement In fund$ 722,808 141.399 {10.0001 131.399 R•eoncillatlon of funds: Fund balanoes al 1 April 2024 1.5.647 1.449.248 10,000 1,459,248 Fund balancès at 31 Mar¢h 2025 2.313,455 1.590,647 1,590,647 The statement ol financ5al aetivitiès incksdes all gains and h)sses recowised In th8 yèar. All incoma and expendituro dwive from contiring activities. 10-
CEREBRAL PALSY MIDLANDS BALANCE SHEET AS AT31 MARCH 2025 202S 2024 Notes Flxed a$5ets Tangible assets Investments 13 14 10.055 1,081,618 12,211 1,081,022 1,091,673 1.093.233 Current assets Stocks Debtors Cash at bank and in hand 15 16 40 436.242 828.739 40 88.083 436,902 1,265,021 525,025 Cr&dltors.' amounts falling due wlthln one year 17 143,2391 127.61ti Net CUTrant assets 1,221.782 497.414 rolal assets le$5 current liabillties 2,313.455 1,550.647 The furlds of thè Charity Unrgstricted funds 19 2,313,455 1,590,647 2,313.455 1,590.647 The financial 5 tem INere approvgd by the fnjsletss on 24 blovemb8r 2025 Mr J Grenlell Ichairrnanl Trusteè Irs J Steela (Honorary Treasurer) Trust8e
CEREBRAL PALSY MIDLANDS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notss Ca$h flow$ from operntlng actfviti&s Cash g6n6ratad fmm operattons 369,980 14.147 Invg8tlng acdvttles Purehaso of tangible fix assets PurGhasg ol Investments Procaeds from disposal of investrnenis Invesknent knKome re1¥ed 13,240) 112,663) {8,923) 46.683 {1,205} {12.418} 19,688) 42,581 Nel cash generatsd from Investlng a¢tlvlties 21.857 19.270 Not cash gènerated from Itnanclng aclfviti Not Increase in cash and cash equivalents 391.837 33,417 Cash 8nd Cash uonts at bOgInn)U ofyg8r 436,2 403,485 Cash and eash •qulvalents at and of y8ar 828,739 436,902 12-
CEREBRAL PALSY MIDLANDS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢wintlng policigs Charfty Infornlatlon Cerebral Palsy MidldS Is a wblic benafit tity. 1.1 Ba$ls of prèparallon finanoal statements have begn prgpared In aryrdanI3 wilh the Ch8riVs Twst Oegl, itt8 Charities Act 2011. FRS 102 Yhe Flnancial Reporting Stalldan5 aPpIale in fjhè UK and Republic of Iland. I'FRS 102.1 and Ihe Charit8 SORP 'Acwunting and R&tKxL'Dg by Chafjties". Statement of Rocommonded Practic9 applicable to charitses pr8paring their acwunts in accordance with thg Financial Reporting Standard applicable in tha UK and RepUbr of l¥oland IrRJ 1021"18(f8clivè 1 January 20191- The Charity is a pu1¢ Benefit Entity as definad by FRS 102. The financial statements are prepared whtth 09 functional currgncy of the Charity. Monetary anwnts in these flnanrAal stateim ents aro rounded the near8St £. The finanelal ststements hav¢ baen 5Yepafed under Ihe hLstoril cost convention. 1.2 Golng concern At tiie lime of appra¥[ Ihe ffnanaal statèmenb. the TJustees havè a reasonable expeciaiion ihat the Charity has adoquale resoury8s lo conunue in operal¥)v,al existen for th8 fr>rÈSeeab future. Thus itre fTU$teoS coniinue to adopl the going eA)ncèm ba9 ol acc¢Junbng in preparirrtJ the financial stalernents. 1,3 Charftabla funds Unrgstnctad ndS aTe available for use al Ihe di$&0n of the Trust995 in frjftherance oftheir charit8blo objectiyes. Qès¥Jnal8d fund5 ar• unreslricted fiJnds wllch have b8en sal aside for a sp, bjt not bgally ndlIa, purpo89. Rèsyricted funds a subject to Specffic (x)nditions by dorK)rs or antOrY as to they fflay be used. The pU0$S and usgs of the Stricted funds arè set out in Ihe [K>t to the finanoal statements. Endowmenl funds we 8ubie¢l to spec)fic condiliws by th)nors that the capital must be maintained by the Charity. 1.4 Incom• Income is racognised whèn the Charily 15 legal tItle to si aftar any perfomiancè condtbons have beBn mel, the amounts ean be measured Teliably. and it is probabte Thwnme wiu ba received. Cash dOnaon8 ar9 recogftised on recwpt. Other donations are re(wnised once Ihe Charity has bèen rKJlified of the donation. unlgss rf0mIan¢e conditions require de-:errdl of Iha amoLtnl. Inwtne lax iecoverablo in relalio.i to donations weived under G-.ftd ord*Js of covenanl L8 recognised at th& time r>f the donation. LegacAes are iecognised on w8lpl or othetwse if th8 Charity has IMn nolfied ol an llnpending dlslrtbution, the amount is known. and receipt is oxpedgj. If the arUnt Is not known. the legatty is treated as a o)nlingaTrt asset. 13.
CEREBRAL PALSY MIDLANDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 Accountlng pollcles {Contlnuedl 1.5 Expartdltu Expendlture Is rec(yJnisgd once there is a bgal w o)rthcUve obEgation lo transfer econcNnic benèfft to a third party, It L% probable that a transfer of e¢Dnomic t)eneftb iH be required in setU8menl, and the amount ol the obligation w be measured telwbly. Expenditurè Is classified by athiity. The c05t3 of athty affj malè up ol the tolal of dlrecl costs and shared cost5, Including SUPFN)rt C08ts in'iolved in undortskiry eath activlty. Dwèet cosLs attributabk io a slng actity are allocated diredy io that al(. Shared Lx)sls whi&1 contr,bule to mgrè than one actwty and support Costs hich ar& not attribulgble lo a singb adiwty are apD(xlioned b&Nveen those aditieS on a basts Isislent wrth thg use ol fe80urc8s. Central staff cost5 afe althaled on thè basis of tlm¢ sp6nL and deprgciatson charges are allocated on the porlion of the assevs JSB. 1.6 Tangibl9 fixèd assets Tangibl8 Ixad assets are inaty measured al ¢0$¢ and subsuyuW mèasurnd al cost or valuation, nel of depredation and 8ny InalMnt k)sses. Freeho4Y land Is shown at cost and nol deprl41ed. The tDJsÉees retognlse that the market value of the freel101 land is 5ignift¢anlly than cost. The o)sl of the wdlare buikling has writt8n off as its us• and worth is onty appllcable lo thè charitls actririties. Oepr8clation is recognised so as Eo wnik off the o)st or V3¢K>n ol asseis 5S Ihelr sidual valu8s ovar thair useful liv&s on the IbHowing bases.. Freehokt land and buildings F5xbJres 8nd fitbngs Motoryehides WA /0 strayJhl li 25% striaight IK The gain or loss arlsing on Ihe (kS[K> ol an asset is detemiined as the dIffenCe betW8eri the sale proceeds and the carwro Val of kne asset. and is rwnised in the statement of finarKaal activrfa. Freehold kqnd li not depTeTha as tt is considw8d ¢0 have an indeffinite usefvl lrfe. 1,7 Flxod asset Inv8slmants Fix9d asset inveslman.s a initially m92red al transad¥m price eKthding tr8nsactEon ¢osts, and are subsequ8nfjy measured al tslr value at eath rèportip.g date. Gharyes in fair value are r&cognised in nel inwm&lleKpendiluf&l fcK the year. Transaclton costs aro gxponJ as Inrr8{. 1,8 Impalrment ol Ilxtd assets At eaci roporung end da'o. the Charity rev7ew$ thè caryiThJ anwnl$ ol Its tangib18 assets io determine whglher there is any Indication Ihat those assets have suffered an impairrDent bss. If any such Indicaon pxists, the recoverable amount ol the asset is est[Maa in ordor to deteryr.i¢i& the Éxiant of impairffienl loss yfanyl. 1.9 Flnandal Instruments Th8 Char,ty hay eknted aKply th8 pro0$ of secti( 11 'Basi¢ Finanual Instrumanis, and Section 12 'Oth8r Finanaal Instruments Issu&s' of FRS 102 to all of tsfinanaal instnJn78nts. Flnancial 1nstnjrr1tS are CognIs in lh8 Charilys bathce sheal when thg Charity beoomas party lo the con;r8CtLJÈI provis8 of the SnstrumenL Flnan¢lal assets arKJ liabllltjes are off5el, wlth the net aTTh)unts preIed Ni Iho financial 5talèm8nts, whén the is a IallY 6nforceaNe right lo sal off the rewgnised anThiunb and thern is an intention to s&tUe on a nel basks or to realis8 the ast and setde the liability simknltanwJsty. 14-
CEREBRAL PALSY MIDLANDS NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Accounttn9 ptsllclos Icontlnuedl Baslc finanrAal assets: which tllclude debtors and sh ar,d bank balan¢es, are Initially measured al Iransa¢tion pp¢e in-luding transa¢tion o)sts and arè subseouentty carried at amortised cost using thè effective Interest m8thod unless the arrangernenl ox)nsiiL.tss a fip:an-tng transaction, where the transaets'on is mèasufed at the present valug 01 futu r..Pl9 eiscounled at a rTh3th81 ralo ol Inl8r8sL Finandd ass81$ classified as recoivablg Mthin one yoar arg noi arTed. Basie Ilnanclalllabllltlgs Basic flnanclal liabilities, Includiro cred41ors and bank bans are initially renISed 81 transaction prf unless the arrangèm8nl nstItuteS a finanung transacbon. wnue the debTr inslwmenl is measured al the present value of the fvtsjre payments discounted al a market rdte ol int8¢ésL rinancial liabilities dassifi8d as payable wlthln one year are-. ol amortised. Debt instNTnents are subseqLwty caryied al arnti cast. uslry the effeclive interest rat8 method. Trad8 crèditors arè (Jligations lo pay for gootts or seNices that have be8n awuired in the ordlnary course of operations from suppli8rs. ArnntS payabk Èrè clAssifi•d as ojrrent 1rdlitieS if payment is dua within one year or 1888. 11 not, they afe presgnt&J as non-curn1 bobilits"os. Trade ¢dItorS a recognised initially al transactron price and subsequantly mLiasuTed at amofbsed ¢y)st uslfig the effèctive inlerèst method. Dorecognltlon of flnanolal Ilabilllles Finanrial liabil'.ts8s ar8 d8r8cwi88d ¥th8n the arity'S contractual oNigabon8 explre or are di5charg?d or cancelled. 1.10 Employ•• bénèfits Tho ¢051 of any unuaed holiday ent(tkment is recJnIsOd in Lhe period In whlch th8 employee's sepAces arè r8Cglved. Termlnab'on benefits are recognised wnmgdialely as an 8xperKs9 vAwn the Charity is damonslrably nNtted to terminate the eir,pk>ym?nt ofan empwe or to prowde lemiinalion benefits. 1.11 Retlr8mont beneflts Paymènis to defined contribuuon tireMent benefit $ChS are thged as an expense as they fall du8. 1.12 Invèstsments Investments are recognised initsalty at fair value which 15 nOmial the transacyon price exdudlro Irdnsa¢1n costs. sUbsUentty. they are measured at fair value with changes reu)gnls8d in 'n6t gains J ISses} on Sivestmenls, in the SOFA if the shares arg publidy traded or thelr falr value can Other88 b0 mèasured rdlabty. Other inv¥trnents a rneasured al o)sl $$ irnpairmenl. 1.13 E¥pendltur8 Restn'cled funds are io be used for speafic purposes lavj down by tha domr. Expendibjre for those purpDses Is chargod lo the fvnd. loggtherwth a fair alkTrUon ofoverheads and support Costs. Unrestricted futtd3 are donations and other kncoming (rCeS reixi¥8d Or nerat&d for expenditure on th& general objectives ol the tharity. 15-
CEREBRAL PALSY MIDLANDS NOTES TO I'HE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crftltal accounllng ¢stlmates and judgem8Ats In the application ol Ihg Charitys polidas. tha Trust809 are raqulréd lo make judgernents. eskn'mates and aSsuMptiS about the carrying amoun+ cf aisats and li4bibties thal arè not rèadily apparènl Irc hr Sour$. The estimates and associated ass(wnptions are based on historical e¥Rrienc8 and other factors that are wnsiderEKI lo be rekvant Actual iesults may differ from these &sdMa9. The estirJal88 and utTderfylng assumplions are revWed on an ¢xrfJThTrJ basis. Rewsp)ns to aceounkn'ng esumatetr are rLrognised in the perh)Y in vthich th8 Is rèmsed whèrè thé r8vision affects only thal period, or In thè pert( of the revlslon and luture period5 where the rev5sTr0n affecls both ¢urr8nt and future periods. For yèar ended 31 March 2025, managemenl has assess8d Ih81 there arg no critical accounung judgments or key soiJr¢es of 8stimakn nrtaInty that have a signifjcanl risk ol resulting in a ffialerial adlustmenl lo the carrying amounts of ass8 and liabilib85 wilhin th& nèxt finanejal ybac. In¢ome from donations and legacles Uttrestrfcted funds 2025 Unrestrl¢ted nds 2024 Donations and gfts L8ga¢i6s Grants Other 25.457 750.000 53.250 18.870 35,800 7,DD2 65,450 12,372 847,577 120,624 Grants Birmingham Clty Coundl HarMl Parish Land5 Granl Tumer Tfust Grt Wheel n Vlalk Grant JJH Rausing Trust 30,1100 11,250 12,orx) 23.70D 11,250 500 30,000 53,250 65,450 16-
CEREBRAL PALSY MIDLANDS NOTES TO THE FINANCIAL STATEMENTS ICONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 Incomè from chthtablg acÈMlles Unrestrfcted Unreslrlrtgd funds funds 2025 2024 Charltable Actlvlties Slatulory- Local Authority Day Care Non SlaluÉory- Dayre Kitch8n Saltss Other ino)tne 318,703 160.696 26.820 1,7&5 304.287 155,439 29,868 7,697 508,004 497,291 Income from investments Unr85trict•d Unr*$trfcted lunds fund$ 2025 2024 Ino)ma from IL8tad In¥è#lmen Intefesl recelvable 34.724 11,959 32,785 9,796 46.683 42,581 Expgnditure on ralslng funds Unrestrlcted Unre5tr1ctad fvnds funds 2025 2024 Fundraising and publi¢lty Othér lundralskng Cx)sts 3,188 6.527 17-
CEREBRAL PALSY MIDLANDS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charitable actlvit•e$ Unrestrfcted Unrostrlct 2025 2024 Dlrert C051¥ Staff costs DeFweciab'on and impairm8nl Other staff u>sts Sulldings ¢o$is Transport arbd trav61 GenÈral welf2r6 costs Officg 0xnd{bJr& Insurances Holid8ys a4d wonts Rebotit¥ Gfft 471,975 5,396 954 29,219 17.472 31,592 17.044 434,359 5,329 2,038 28,864 14,916 25,910 16,264 4,682 28.536 30,431 6,200 615,oeA) $80.898 Share of support and governance costs {see note 81 Go¥emar 40,218 27,167 655,278 588,065 An&tysls by fuNI Unr951ric18d funds 65S.278 688,065 18.
CEREBRAL PALSY MIDLANDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THF YEAR ENDED 31 MARCH 2025 Support Costs &ll0¢at tg a¢tlvitlg$ 2025 2024 Govèmancé costs 40,218 27,167 AnaSed bo••n. Uftrestricied 40.218 27.167 2025 2024 Governance costs comprlse.. A¢countsn¢y Legal and professN)nal Bank charga5 Profeb51onal 5ervice5 Investmen:, management fees 18,Q20 5,663 467 4,930 13,138 4,0 6.355 408 4,930 11,044 40,218 27.167 Net movament in furtds 2DZS 2024 The net Movement in ndS is stated after charg1{clng). Fees payabl8 for audit of Ihe financial stalements Oepfedation of owned langibl$ fixed asso15 14,220 5,396 3.840 5,329 19-
CEREBRAL PALSY MIDLANDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employ•o$ Th8 avwage monthly number ofemploy99s during thè year was: 2025 Numbor 2924 Numbgr Dlrect chargeable activibes 20 19 Employment costs 2025 2024 Wages and salar*s Social srity costs other penaion ci>8ls 424.138 29.546 18,291 392.812 25.054 16.493 471,975 434,359 Thèrè w6rè no ployeeS whose annual rem4w¥r8ti(M) mre thèn £60.000. 11 Galns and losses on investments Unresttlctad Unrestrfetod funds fund5 2025 2024 GaIn(b)sses} arisirKJ C.. RovaluaUon of Investments 120,990} 65,495 12 Taxallon The ¢hartty Ss exempt from taxation orl its adivlbes b8causè all inme k applth for charitable purp08es.
CEREBRAL PALSY MIDLANDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 IJ Tangible fixed assetg h1otor vahleltt$ Total ond bulklogs Cost Al 1 April 2024 Additions 3.403 83,757 3,240 60.587 147,747 3.240 At 31 March 2025 3.403 86,997 60,587 tSO,987 Dapreclatlon and Impalrment Al 1 ri1 2f)2 Doprwation - .harged in the year 77,819 3,346 57,717 2,050 135.536 5.396 Al 31 March 2025 81,165 59,767 140.932 Carrylng amount Al 31 March 202S 3.403 5.832 820 10,055 Al 3f March 2024 3,403 5,938 2,870 12,211 All fixed assets ar? usad of lt thaThiable purF*%es. The fveehold prop6ty was acquir&1 over 75 yèars ago. Th8 tnjstees have adopted tha cost nKJdd. No revafuaUon has beon undertaken. The trustees acknowledge that the propews current market ¥alJo is likely b be SJnIfIcantlY hlgher than its arryng atnounl. However, the chartty has not adop'£d the revaluatroq model and contsnues to apply tha hislrrfrcal cost model In a¢¢xJrdan¢o ¥Alh its acwunting Freehold land is not depreaaled as it Is cowd8red lo an indefinite useful life. 21
CEREBRAL PALSY MIDLANDS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Flxéd a$s•t Inv•$tmonts Listgd Investments cash In portfolio Total Cost or valuatlon At 1 Apil 2024 Additions Valuation changes Transfer Dispos* 1.044.219 12,663 2,892 6,T21 I6,1} 36.603 1.081.022 12,663 2.892 (8.7631 16,1961 115,484) Al 31 March 2025 1.060.299 21,319 1.081,618 Carrylng amount Al 31 March 2025 1,060,299 21,319 1,081,618 Al 31 March 2024 1,044,219 36.803 1,081,022 2025 2024 Invegtnwnts at falr valua comprfs&.' Bonds Equl.:ies Allematme investrnents Cash 236,496 665,372 158.431 21.319 211,476 682.348 141,632 38.803 1.081.618 1,072,259 15 Sto¢k3 2025 2024 Finished goods and good5 for resa 40 46 Debtors 2025 2024 Amounts falllng du8 wlthln onè year. rmdo dèblJfS Other debtors PrepayYD6ts arKI aGGfu8d incorne 28,650 386.Y22 20.670 27.340 49,211 11,532 436.242 88,083
CEREBRAL PALSY MIDLANDS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR TrIE YEAR ENDED 31 MARCH 2025 16 Debtors Icontlnuedl Legacy Income wlthln othèr debtors.. Al the batanc& sheet date. th6 charliy had recèi¥ed fomal {allOn fmrn the solicltor of its enlittement to a lagacy under a will. Although probate had not yel teen grall as at the year-end, the executors conf1md tb.al thg Qstale had 5ufflcEnl assets to meet the l&Jacy and that no materfal nrtaiNb¢S remained. In accordanca wtth the Char,ti&s SORP IFRS 1021, the legacy 1Come of £350.0 has Iheref¢xe been recogniS in the finanaal statements as a debtor, as the charity had enlitiement. the recelpt was w¢Jbable, and +hg amount wuld b8 measured reliab";y. 17 Crgdltors.. amount$ tslllng due within one year 202S 2024 Other taxatJn and swal sacurfty Tradè creditors Othw cr&Sit(Ks AccpJals ap.d deferred Inox)me 8.284 6,489 1,232 27.234 7.615 3.163 16.833 43.239 27.611 18 R•tlr8mont ben•llt schomès 2025 2024 Dollned ntrIbUtIon sch•mes Ch8rg8 to profit or bss in 18$1 ofdafined ClbU0n sthemes 18,291 16,493 The Charity OP8fates a d8fin¢d ¢¢y)tiibution stheme for all walfying nployeeS. The assets of th8 are hdd sep&ratdy from those ol the Charity in an iNlepand)Ily admini%t8rod knnd.
CEREBRAL PALSY MIDLANDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Unrestricted fund5 Th8 unresÈri¢led ftjnds ol tho ¢harity¢iwnprfsè tho ldn6xpwd baLanS of dLN)8tFons and grants Ithtch are not subject to specific dI.0Ds by dorS and granl(Ks as io hryN they may used. These Indude designated whith have been set aside out ol unreslrict&J fijnds by the trustees lor Spr purpo$gs. At 1 Aprti 2024 In¢oming Rèsources ¢XPorHlod Transf+rs Gains and At 31 March Iossos 2025 Goneral funds t,5.647 1.402.264 {658.466) 120.990) 2,313,455 Pr8¥ious yaar. At l Aprfl 2023 Incomlng sour Resources oxpended Transfers Galns and At 31 Marc losses 2024 General fvnds 1,449,248 6EO.4 {594,5921 10.0(X) 65,495 1,590.647 20 Opèrating lèas• commltmènts Lassee At the reporing erKf date the Charity had c¥Jtslanding (yjmmilmenks for fijlu minlmum kas6 payments under rwn-cafice,'lable operdtjng aes. whlch fall as lolh)ws: 202S 2024 Within one year Between two and ffve year5 1.643 2.311 1.643 3.9 3.954 5.5 21 Non4udit servlces provlded ty auditor In common with many businesse8 of our WHI nare we use our authtor to asslst wth the preparation of thè flnaidal Stamants. -24-
CEREBRAL PALSY MIDLANDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Cash g•noraled from operatsons 2025 2024 Surplus for lhe y8ar 722,808 131.399 AdJu¥tmonts for: InvesiTnent Incomè reclyJnls In statèmènt of flnanda Activitses Fair value gaitTS and k)5sès on inv6stments Deproclailon and Impamient ol tangible fixed assets 146,6831 20,990 5,396 142,5811 165,4951 5.329 Movements In worklng capttal: Ilncreaseydecrease in stocks (Inease) in aebtors Increase in ¢xedilof5 (348.1591 15,628 123,0321 8,507 Cash generated from opgrations 369.980 14,14T 23 Relatad party transactlons Transactlons wlth related partlgs Duiing the year the Charity entered in10tt folbwrrfJ transac15 with related parts'es.. Th& charity employ5 a family member of one ofthe $tee$. The total UneratIOn paK1 to thts Individu was £42,29512024= £38,899). Th:'s indudes gross saw ernploye."5 nabonal &llSurance alld employerfs pension. rèmunèration related solely to their em0yrnent withi4 the thallty and wa5 detemiined in accordance with ihe Charit8 Standard pay ooliues. Thè rnmuneralion was cons',dered to be at a commeryial rate for dLtties undertaken. The trustee concemed had no involvement in the wuitmenl process, determination of r8muneration. or management of the employge. Addilion8lly. one trustso and th8 chlktwn of two olher Intstees are benefficiariès of the charitys seNc£s. Al transaction5 invTrbng ttse lated pgrty8s We carliwl Qui ur¥Jer siandard cortial tsmis and al arm's length Dupng the year ihere was a naw twstee appoult, wlK> alw prtsvided accounlancy seM¢OS to thè tharfty. In tho capacity aa a professK)nal, ble knjslee WO pattd £5.i71 in f8es ft)r aewuntancy sep•ic8s provided. No oth6r rdated party transactions requlring disdosure were idellttf duttng the year.