**REGISTERED COMPANY NUMBER: 2230876 (England and Wales) REGISTERED CHARITY NUMBER: 0700138**
**Report of the Trustees and**
**Financial Statements**
**for the Year Ended 31 March 2025**
**for**
**Birmingham Crisis Centre**
**Birmingham Crisis Centre**
## **Contents of the Financial Statements for the Year Ended 31 March 2025**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 6|
|**Report of the Independent Auditors**|7 to 9|
|**Statement of Financial Activities**|10|
|**Balance Sheet**|11|
|**Cash Flow Statement**|12|
|**Notes to the Cash Flow Statement**|13|
|**Notes to the Financial Statements**|14 to 26|
|**Detailed Statement of Financial Activities**|27 to 28|
## **Birmingham Crisis Centre**
## **Report of the Trustees for the Year Ended 31 March 2025**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The principal activity of the charity is the provision of a safe haven for victims of domestic abuse.
The charity is supported by funding from the City of Birmingham and other charitable bodies as well as by donations.
## **Public benefit**
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
Our main aim is to provide emergency, temporary accommodation offering safety and security to women and children fleeing domestic abuse, enabling them to fulfil their own potential and determine their future, in a non-judgmental environment. During their stay with us a team of trained professional family and childcare Support Workers, working in partnership with outside agencies, support, encourage and empower our residents to move forward to a safer and healthier future.
Established in 1988, Birmingham Crisis Centre is one of the largest independent refuges for supporting domestically abused women and children in Europe, providing a safe haven for mothers and children. Members of our support staff are on hand, 24 hours a day, 7 days a week, to offer practical and emotional support and advice with accessing benefits, healthcare professionals and legal services, liaison with statutory and other agencies, and support with housing re-settlement with the ultimate aim of rebuilding lives and avoiding similar situations in the future. We are one of the only places in the UK that can house up to 5 children and a mother together and, unlike many other centres, we also accept male children up to 16 years of age, as we are committed to keeping the family together wherever possible. We also have the benefit of a communal lounge and garden facilities for families to socialise in. Up to 60 children aged 0-16 can be living in the centre at any one time. To enable children to have some routine and education from arrival, away from their previous geographical location, we have a purpose built nursery on site which OFSTED rated as "Good" on their last inspection in September 2019 . Thanks to the generosity of supporters, several years ago we were able to complete the building of an extension to our nursery which provides facilities for babies under two years of age, and makes us fully compliant with current legislation as well as providing badly needed extra space for children's activities.
On a daily basis women and children from diverse backgrounds and cultures have used the facilities of the Centre and irrespective of these diversities each new arrival has been treated with the same courtesy and kindness that are hallmarks of the Centre's staff interaction with them throughout the duration of their stay.
In addition to the in house services provided to residents we operate a twenty four hour helpline, available to anyone, who may be a victim of domestic abuse, or those supporting a friend or relative and are seeking refuge, help, confidential advice and support. Furthermore, the Centre staff regularly make Domestic Abuse presentations, at suitable local events covering all types of sectors, to promote and increase the awareness of signs and the frequency of victims, which aligns with our commitment to reach out and bring both expertise and support to help anybody in the wider community who maybe experiencing or affected by domestic abuse. Further information about our activities can be found on our website: www.birminghamcrisis.org.uk
Page 1
## **Birmingham Crisis Centre**
## **Report of the Trustees for the Year Ended 31 March 2025**
## **STRATEGIC REPORT**
## **Achievement and performance**
At the start of this financial year, there was increased uncertainly with the ongoing financial crisis within Birmingham City Council, who remain our principal source of funds, exacerbated by the fact that the current contract had only been extended until November 2024. At the time the management committee, considered contingency plans although recognising the outcome of the Social Inclusion contract renewal was key to the continued operation of the Centre at its current levels. The practice that had been introduced when, the news of Birmingham City Council's financial crisis was initially known was continued, whereby any nonessential spend went through a more rigorous review before being approved and thus only essential maintenance and capital spend took place. However, management, with the support of the management committee, continued to plan for new projects which might take place in the future, when these uncertainties were resolved satisfactorily.
As detailed below the centre was successful in being awarded a new contract in Autumn 2024 which commenced in December 2024, so we exited the financial year with less uncertainty than at the start of the financial year.
The trustees were delighted when in two consecutive years recently the quality of the hard work of all our staff was recognised when the Centre was named winner of the Charity of the Year Award at the 7th Birmingham Awards Ceremony and were also shortlisted in the following year. We also continue to receive praise from Social Inclusion for our ongoing therapy and counselling work with the residents and their children.
## **Financial position**
The results for the year are shown in the attached financial statements. As explained above, and in our prior year reports, we entered this financial year with the uncertainty arising from the fact that Birmingham City Council had severe financial challenges, and as our principal source of funds, which were only contractually committed to continue providing Social Inclusion funding until November 2024. The contract had previously been extended from November 2023 to November 2024.This extension recognised the fact that the centre continued to exceed the outcomes and hours of support required under the terms of the contract, and at the time the trustees recognised this was a significant achievement particularly during the period of the Pandemic which brought so many incremental challenges and restrictions that the Centre had to deal with.
The trustees were delighted to hear in Autumn 2024 that we have been awarded a new Social Inclusion funding contract with Birmingham City Council. The new contract term is for a minimum of two years with an option for the contract to be extended for a further five years thereafter, and commenced from 1 December 2024, with a modest increase in the annual funding amounts. This provides certainty for the foreseeable future for both the trustees, staff and residents of this important funding source.
As seen from the Statement of Financial Activities for the current and prior year, the current funding was not fully covering the costs of operating the centre. This is a result of inflation levels in recent years increasing the cost base whilst income levels remained fairly stable. In 2025 management successfully reversed a prior year reduction in housing benefits which had arisen during the Pandemic when it was taking longer to prepare recently vacated units for their new occupants, and thus the related housing benefits were not being received during that prolonged turnaround period. Additionally the management committee supported management to seek new and innovative incremental funding sources, and although this introduced some start up and ongoing costs in the current year, since the year end we are starting to see the benefits of this with additional income being received. However, the charity will continue to rely on the generosity of friends and supporters of the charity and the support of both its staff and trustees to provide services of a high standard to all residents.
Page 2
## **Birmingham Crisis Centre**
## **Report of the Trustees for the Year Ended 31 March 2025**
## **Financial position (continued)**
The rehousing of residents as they reach the end of their stay at the Centre continues to be more challenging than in the past, and our staff continue to work very hard to support the women and children as they seek their future accommodation. This slowing down also prolongs the duration of residents stay at the Centre and prevents other potential residents taking those spaces as they become free.
Furthermore, we will continue to rigorously review all non-essential spending and continue our tight cash control, while ensuring our current facilities are maintained upto their excellent current standards.
## **Investment policy and objectives**
All investments made in the year have been made in accordance with the Trustees' power of investment. The Trustees consider the income requirements, the risk profile and the investment manager's view of the market prospects in the medium term. The investment strategy is set within an overall policy of investing in low and medium risk investments which generate both income and capital growth. The Management Committee consider the return on investments in the year to be satisfactory.
## **Reserves policy**
Birmingham Crisis Centre needs reserves to:
- cover up to six months cash flow as some grants and accommodation charges are paid in arrears.
- cover unexpected salary or employee contingencies.
- ensure that there are sufficient funds to cover any unexpected items of expenditure.
- ensure that it can manage any major expenditure requirements on the premises that it manages.
- ensure that staff are fully trained in all aspects of their work and are kept up to date with changes in laws and regulations impacting on their work.
Based on the above, the trustees ensure that the charity always has sufficient free reserves to ensure a minimum of £400,000 is available in the designated and general reserves. The charity is currently holding higher reserves which will be used to finance its ongoing support of our residents and our wider community activities to address domestic abuse and to ensure our facilities are maintained at their current high standard..
The main reserves of the charity and their purposes are set out in note 18 to the accounts.
## **Going concern**
The trustees have made a statement in note 1 to the accounts regarding their continued belief that no material uncertainties exist and therefore they have concluded that the accounts can be prepared on a going concern basis.
Page 3
## **Birmingham Crisis Centre**
## **Report of the Trustees for the Year Ended 31 March 2025**
## **Principal risks and uncertainties**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The Management Committee has completed its own review of the major risks to which the charity is exposed and ensure that systems have been established to mitigate those risks. The continuing implementation of the new Birmingham Standard, to which Social Inclusions providers are expected to work, ensures a consistent quality of delivery for all operational aspects of the charity. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
## **Future plans**
We will continue to focus on protecting the health and wellbeing of our residents and our hardworking staff. Although the impact of the Pandemic is now behind us, we remain committed to maintaining our Health & Safety programme to control virus infections. At the same time we are seeking opportunities and ways of increasing our wellbeing programmes and outcomes both within the centre and our support of the wider community experiencing or involved with domestic abuse.
The recent news, in late 2024, that we have been awarded a further Social Inclusion funding contract by Birmingham City Council has alleviated any immediate concerns in that area. However, we recognise the importance of continuing to maintain our high operational standards to ensure future funding is secured both from current and alternative sources, alongside our continuous rigorous cost control.
We will continue to consider ways we can bring our expertise and support to help anybody who maybe experiencing domestic abuse in the wider community.
In addition to continuing to deliver a consistent quality of care and support to victims of domestic abuse and maintaining the high standard of facilities, Birmingham Crisis Centre also has a Moving Forward fund to provide services to residents to move forward once they have been re-housed.
Page 4
## **Birmingham Crisis Centre**
## **Report of the Trustees for the Year Ended 31 March 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Birmingham Crisis Centre is constituted as a charitable company limited by guarantee. Each member of the company undertakes to contribute a sum, not exceeding £10, to the company's assets if it is wound up whilst a member or within one year after ceasing to be a member.
Its Memorandum and Articles of Association govern the charity and the policies made by the Board of Trustees and Management Committee.
## **Recruitment and appointment of new trustees**
New Trustees receive an introduction to all aspects of the charity and are subject to Disclosure and Barring Services checks. The Trustees and Management Committee meet every two months and are responsible for overseeing the strategic direction of services, undertaking responsibilities as an employer, ensuring good governance and ensuring that services are of a high standard. The day to day responsibility for the provision of the services is delegated to the Chief Executive, Alan Fleming and the very capable team supporting him in that role..
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The Management Committee has completed its own review of the major risks to which the charity is exposed and ensured that systems have been established to mitigate those risks. The continuing implementation of the new Birmingham Standard, to which Social Inclusion providers are expected to work, ensures a consistent quality of delivery for all operational aspects of the charity. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
2230876 (England and Wales)
## **Registered Charity number**
0700138
## **Registered office**
C/O Holder Blackthorn LLP Studio 2 50-54 St Pauls Square Birmingham B3 1QS
## **Trustees**
Mr M Hooper Dr C B Ghosh Ms S R Broughton Dr A D Hardie Mrs C J Ankcorn Mr J Winfield Ms L Bloom Mr K W Wood Dr D G Jaddoo MBE (appointed 11.8.24)
## **Company Secretary**
Mr M Hooper
Page 5
**Birmingham Crisis Centre**
## **Report of the Trustees for the Year Ended 31 March 2025**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Auditors**
JW Hinks LLP 19 Highfield Road Edgbaston Birmingham B15 3BH
## **INDEMNITY INSURANCE**
Indemnity insurance was purchased on behalf of the trustees during the year at a premium of £820 (2024 : £818).
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees (who are also the directors of Birmingham Crisis Centre for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- there is no relevant audit information of which the charitable company's auditors are unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
## **AUDITORS**
The auditors, JW Hinks LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by:
................................................................. Dr A D Hardie - Trustee
Page 6
## **Report of the Independent Auditors to the Members of Birmingham Crisis Centre**
## **Opinion**
We have audited the financial statements of Birmingham Crisis Centre (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Page 7
## **Report of the Independent Auditors to the Members of Birmingham Crisis Centre**
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Our responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements and discussed the policies and procedures regarding compliance. Specific areas considered were as follows:
- Enquiring with management and others to gain an understanding of the organisation itself including operations, financial reporting and known fraud or error.
- Evaluating and understanding the internal control system.
- Performing analytical procedures as expected or unexpected variances in account balances or classes of transactions appear.
- Testing documentation supporting account balances or classes of transactions.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected all irregularities including those leading to material misstatements in the financial statements or non-compliance with regulation, even though we have properly planned and performed our audit in accordance with auditing standards.
This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
Page 8
## **Report of the Independent Auditors to the Members of Birmingham Crisis Centre**
## **Use of our report**
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Peter Smith ACA (Senior Statutory Auditor) J W Hinks LLP JW Hinks LLP 19 Highfield Road Edgbaston Birmingham B15 3BH
Date: .............................................
Page 9
## **Birmingham Crisis Centre**
## **Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2025**
|Unrestricted
fund
Notes
£
**INCOME AND**
**ENDOWMENTS FROM**
Donations and legacies
2
**21,232**
**Charitable activities**
4
Operation of the centre
**771,201**
Investment income
3
**19,726**
Other income
**1,804 **
**Total**
**813,963**
**EXPENDITURE ON**
Raising funds
5
**52,303**
**Charitable activities**
6
Operation of the centre
**750,352 **
**Total**
**802,655**
**Net surplus/(deficit) before**
**gains**
**11,308**
Net gains on investments
**2,098**
**NET**
**INCOME/(EXPENDITURE)**
**13,406**
**RECONCILIATION OF**
**FUNDS**
Total funds brought forward
**96,843**
**TOTAL FUNDS CARRIED**
**FORWARD**
**110,249**|Designated
funds
£
**-**
**-**
**-**
**-**
**-**
**-**
**56,503**
**56,503**
**(56,503)**
**-**
**(56,503)**
**1,077,493**
**1,020,990**|
Restricted
funds
£
**33,795**
**29,332**
**-**
**-**
**63,127**
**-**
**68,602 **
**68,602 **
**(5,475)**
**-**
**(5,475)**
**203,204**
**197,729**|**31.3.25**
**Total**
**funds**
**£**
**55,027**
**800,533**
**19,726**
**1,804 **
**877,090**
**52,303**
**875,457 **
**927,760**
**(50,670)**
**2,098**
**(48,572)**
**1,377,540**
**1,328,968**|31.3.24
Total
funds
£
65,475
735,216
19,556
633
820,880
5,150
872,655
877,805
(56,925)
33,822
(23,103)
1,400,643
1,377,540|
|---|---|---|---|---|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 10
## **Birmingham Crisis Centre**
|**Balance Sheet**
**31 March 2025**
Notes
**FIXED ASSETS**
Tangible assets
12
Investments
13
**CURRENT ASSETS**
Debtors
14
Cash at bank
**CREDITORS**
Amounts falling due within one year
15
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
18
Unrestricted funds
Includes revaluation reserve of £51,256 (2024 - £74,887)
Designated funds
Restricted funds
**TOTAL FUNDS**|**31.3.25**
**£**
**523,720**
**593,219**
**1,116,939**
**14,453**
**223,235**
**237,688**
**(25,659)**
**212,029**
**1,328,968**
**1,328,968**
**110,249**
**1,020,990**
**197,729**
**1,328,968**|31.3.24
£
546,239
570,423
1,116,662
38,430
248,551
286,981
(26,103)
260,878
1,377,540
1,377,540
96,843
1,077,493
203,204
1,377,540|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Dr A D Hardie - Trustee
............................................. Ms S R Broughton - Trustee
The notes form part of these financial statements
Page 11
## **Birmingham Crisis Centre**
## **Cash Flow Statement**
**for the Year Ended 31 March 2025**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash used in operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Purchase of fixed asset investments
Sale of fixed asset investments
Interest received
Dividends received
Net cash used in investing activities
**Change in cash and cash equivalents**
**in the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end**
**of the reporting period**|**31.3.25**
**£**
**(20,642)**
**(20,642)**
**(3,702)**
**(150,850)**
**130,152**
**2,651**
**17,075**
**(4,674)**
**(25,316)**
**248,551 **
**223,235**|31.3.24
£
(68,223)
(68,223)
-
(64,570)
39,953
3,272
16,284
(5,061)
(73,284)
321,835
248,551|
|---|---|---|
The notes form part of these financial statements
Page 12
## **Birmingham Crisis Centre**
## **Notes to the Cash Flow Statement for the Year Ended 31 March 2025**
## **1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES**
||**ACTIVITIES**||||
|---|---|---|---|---|
||||**31.3.25**|31.3.24|
||||**£**|£|
||**Net expenditure for the reporting period (as per**|**the Statement**|||
||**of Financial Activities)**||**(48,572)**|(23,103)|
||**Adjustments for:**||||
||Gain on investments||**(2,098)**|(33,822)|
||Interest received||**(2,651)**|(3,272)|
||Dividends received||**(17,075)**|(16,284)|
||Depreciation of tangible fixed assets||**26,221**|27,607|
||Decrease/(increase) in debtors||**23,977**|(841)|
||Decrease in creditors||**(444)**|(18,508)|
||**Net cash used in operations**||**(20,642)**|(68,223)|
|**2.**|**ANALYSIS OF CHANGES IN NET FUNDS**||||
|||At 1.4.24|Cash flow|**At 31.3.25**|
|||£|£|**£**|
||**Net cash**||||
||Cash at bank|**248,551 **|**(25,316) **|**223,235**|
|||**248,551 **|**(25,316) **|**223,235**|
||**Total**|**248,551 **|**(25,316) **|**223,235**|
The notes form part of these financial statements
Page 13
**Birmingham Crisis Centre**
## **Notes to the Financial Statements for the Year Ended 31 March 2025**
## **1. ACCOUNTING POLICIES**
## **General information**
Birmingham Crisis Centre is a charity incorporated in England and Wales. The address of the charity's registered office is c/o Holder Blackthorn LLP, Studio 2, 50-54 St Pauls Square, Birmingham, B3 1QS.
## **Accounting convention**
The financial statements of the Charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" , the Companies Act 2006 and the Charities Act 2011.
The financial statements have been prepared using the historic cost convention as modified by the revaluation of investments and are presented in sterling which is the functional currency of the Charity, rounded to the nearest £1.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **Company status**
The Charity is a company limited by guarantee. The members of the Charity are the trustees named in the Report of the Trustees. In the event of the Charity being wound up the liability in respect of the guarantee is limited to £10 per member of the Charity.
## **Critical accounting judgements and key sources of estimation uncertainty**
In the application of the Charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.
## **Income**
All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
For donations to be recognised the Charity will have been notified of the amounts and the settlement date. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the Charity and it is probable that they will be fulfilled.
Investment income is earned through holding assets for investment purposes such as shares. It includes dividends and interest receivable. Interest income is recognised using the effective interest rate method and dividend income is recognised as the Charities right to receive payment is established. Investment management costs are included in expenditure.
## **Expenditure**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
Page 14
continued...
**Birmingham Crisis Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **1. ACCOUNTING POLICIES - continued**
## **Expenditure**
It is categorised under the following headings.
- Expenditure on charitable activities.
- Other expenditure representing those items not falling into the above categories.
## **Allocation and apportionment of costs**
Support costs are those that assist with the work of the Charity but do not directly represent charitable activities and include office costs, governance costs and other administrative costs.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
- Long leasehold 99 years on a straight line basis, 5 years on a straight line basis and Straight line over 50 years Fixtures and fittings - 3, 7or 20 years on a straight line basis Motor vehicles - 5 years on a straight line basis
## **Fixed asset investments**
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value with changes recognised in "net gains/(losses) on investments" in the Statement of Financial Activities if the investments are publicly traded or their fair value can otherwise be measured reliably.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Operating leases**
Rentals payable under operating leases are charged against income on a straight line basis over the period of the lease.
## **Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The trustees intermittently review the designated funds as is necessary when circumstances change and changes to the designation may be required. The intended aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
Contributions to the personal pension schemes of certain employees are charged to the Statement of Financial Activities in the period in which they relate. The assets of these personal pension schemes are held separately from those of the charitable company in independently administered funds.
## **Employee benefits**
When employees have rendered service to the Charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefit.
Page 15
continued...
**Birmingham Crisis Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **1. ACCOUNTING POLICIES - continued**
## **Financial instruments**
The Charity has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments Issues" of FRS 102 to all of its financial statements.
Financial instruments are recognised in the Charities balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
## Other financial assets
Other financial assets are initially measured at fair value which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in the income and expenditure account, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.
Trade debtors, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as "loans and receivables". Loans and receivables are measured at amortised cost using the effective interest method less any impairment.
Interest is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.
## Impairment of financial assets
Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.
If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income and expenditure account.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in the income and expenditure account.
## Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the Charity transfers the financial asset and substantially all of the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Page 16
continued...
**Birmingham Crisis Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **1. ACCOUNTING POLICIES - continued**
## **Financial instruments**
## Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities.
## Basic financial liabilities
Basic financial liabilities, including trade and other payables and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost using the effective interest rate method.
Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.
## Other financial liabilities
Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in the income and expenditure account in finance costs or finance income as appropriate unless hedge accounting is applied and the hedge is a cash flow hedge.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.
## Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled.
## **Going concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The expected level of income and expenditure is sufficient with the level of reserves for the Charity to be able to continue as a going concern.
## **2. DONATIONS AND LEGACIES**
|Donations
Grants
Grants received, included in the above, are as follows:
Sundry grants received for residents|**31.3.25**
**£**
**21,232**
**33,795**
**55,027**
**31.3.25**
**£**
**33,795**|31.3.24
£
32,866
32,609
65,475
31.3.24
£
32,609|
|---|---|---|
Page 17
continued...
**Birmingham Crisis Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
|**3.**
**INVESTMENT INCOME**
Investment income
Bank deposit and other interest
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Charges to residents
Operation of the centre
Housing benefit
Operation of the centre
Social inclusion
Operation of the centre
Early Education
Entitlement funding
Operation of the centre
**5.**
**RAISING FUNDS**
**Investment management costs**
Portfolio management
Professional fund raising fees
**6.**
**CHARITABLE ACTIVITIES COSTS**
Operation of the centre
**7.**
**SUPPORT COSTS**
Management
£
Operation of the centre
**94,221**|**31.3.25**
**£**
**17,075**
**2,651 **
**19,726**
**31.3.25**
**£**
**32,724**
**366,612**
**371,865**
**29,332 **
**800,533**
**31.3.25**
**£**
**5,623**
**46,680**
**52,303**
Support
Direct
costs (see
Costs
note 7)
£
£
**755,229**
**120,228**
Governance
Finance
costs
£
£
**162 **
**25,845**|31.3.24
£
16,284
3,272
19,556
31.3.24
£
31,104
319,060
367,336
17,716
735,216
31.3.24
£
5,150
-
5,150
Totals
£
**875,457 **
Totals
£
**120,228**|
|---|---|---|
Page 18
continued...
**Birmingham Crisis Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **7. SUPPORT COSTS - continued**
Support costs, included in the above, are as follows:
|Wages
Social security
Pensions
Bank charges
Auditors' remuneration
Professional fees|**31.3.25**
Operation
of the
centre
**£**
**78,044**
**7,269**
**8,908**
**162**
**3,960**
**21,885**
**120,228**|31.3.24
Total
activities
£
**71,869**
**6,554**
**10,006**
**162**
**4,080**
**21,915**
**114,586**|
|---|---|---|
## **8. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
|Auditors' remuneration
Depreciation - owned assets
Operating lease rentals|**31.3.25**
**£**
**3,960**
**26,221**
**18,319**|31.3.24
£
4,080
27,607
19,577|
|---|---|---|
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Indemnity insurance was purchased on behalf of the trustees during the year at a premium of £820 (2024 - £818).
## **10. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|**31.3.25**
**£**
**560,861**
**35,929**
**8,908**
**605,698**|31.3.24
£
560,033
37,642
10,006
607,681|
|---|---|---|
Page 19
continued...
## **Birmingham Crisis Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **10. STAFF COSTS - continued**
The average monthly number of employees during the year was as follows:
|Chief executive
Support and nursery staff
Administrative and finance staff|**31.3.25**
**1**
**26**
**4**
**31 **|31.3.24
1
28
4
33|
|---|---|---|
No employees received emoluments in excess of £60,000.
## **Key management personnel**
The trustees consider that the Chief Executive is the key management personnel. During the year the Chief Executive received a gross salary of £30,809 (2024 - £30,721). The social security costs on this salary amounted to £2,996 (2024 - £2,984).
## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Operation of the centre
Investment income
Other income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Operation of the centre
**Total**
Net gains on investments
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
32,866
717,500
19,556
633
770,555
5,150
737,452
742,602
33,822
61,775
(58,447)
3,328
93,515
96,843|Designated
funds
£
-
-
-
-
-
-
73,437
73,437
-
(73,437)
51,472
(21,965)
1,099,458
1,077,493|
Restricted
funds
£
32,609
17,716
-
-
50,325
-
61,766
61,766
-
(11,441)
6,975
(4,466)
207,670
203,204|
Total
funds
£
65,475
735,216
19,556
633
820,880
5,150
872,655
877,805
33,822
(23,103)
-
(23,103)
1,400,643
1,377,540|
|---|---|---|---|---|
Page 20
continued...
## **Birmingham Crisis Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **12. TANGIBLE FIXED ASSETS**
|**COST**
At 1 April 2024
Additions
At 31 March 2025
**DEPRECIATION**
At 1 April 2024
Charge for year
At 31 March 2025
**NET BOOK VALUE**
At 31 March 2025
At 31 March 2024
**13.**
**FIXED ASSET INVESTMENTS**
**MARKET VALUE**
At 1 April 2024
Additions
Disposals
Revaluations
At 31 March 2025
**NET BOOK VALUE**
At 31 March 2025
At 31 March 2024|Long
leasehold
£
**557,044**
**-**
**557,044**
**75,158**
**13,773**
**88,931 **
**468,113**
481,886|Fixtures
and
fittings
£
**131,706**
**3,702 **
**135,408**
**75,630**
**6,605**
**82,235**
**53,173**
56,076|Motor
vehicles
Totals
£
£
**29,215**
**717,965**
**-**
**3,702 **
**29,215**
**721,667 **
**20,938**
**171,726**
**5,843**
**26,221**
**26,781 **
**197,947**
**2,434 **
**523,720**
8,277
546,239
Listed
investments
£
**570,423**
**150,850**
**(130,152)**
**2,098**
**593,219**
**593,219**
570,423|
|---|---|---|---|
The fair value of listed investments is determined by reference to the quoted price for identical assets in an active market at the balance sheet date.
The historical cost of the listed investments amounted to £541,963 (2024 - £495,536).
Page 21
continued...
**Birmingham Crisis Centre**
**Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Other debtors
Prepayments
**15.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income|**31.3.25**
**£**
**8,108**
**6,345**
**14,453**
**31.3.25**
**£**
**3,814**
**3,522**
**928**
**17,395**
**25,659**|31.3.24
£
33,606
4,824
38,430
31.3.24
£
7,062
3,521
63
15,457
26,103|
|---|---|---|
## **16. LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|Within one year
Between one and five years
In more than five years|**31.3.25**
**£**
**17,115**
**43,315**
**656,572**
**717,002 **|31.3.24
£
17,590
50,140
666,862
734,592|
|---|---|---|
The charitable company signed a 99 year lease on its premises in February 2013.
## **17. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Fixed assets
Investments
Current assets
Current liabilities|Unrestricted
fund
£
**18,956**
**40,634**
**76,318**
**(25,659) **
**110,249**|Designated
funds
£
**309,522**
**552,585**
**158,883**
**-**
**1,020,990**|
Restricted
funds
£
**195,242**
**-**
**2,487**
**-**
**197,729**|**31.3.25**
Total
funds
**£**
**523,720**
**593,219**
**237,688**
**(25,659) **
**1,328,968**|31.3.24
Total
funds
£
546,239
570,423
286,981
(26,103)
1,377,540|
|---|---|---|---|---|---|
Page 22
continued...
## **Birmingham Crisis Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **18. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
Activities and Wellbeing for All
Wider Community Support reserve
Major Repair and Maintenance reserve
Residents' Assistance reserve
Moving Forward reserve
Room Refurbishment reserve
Nursery Operational reserve
Ongoing Return to Happiness Reserve
Fixed Asset reserve - Property lease
Fixed Asset reserve - Sundry assets
**Restricted funds**
Fixed Asset reserve - Return to
Happiness fund for nursery extension
Moving Forward fund
Covid-19 Support fund
Summerhouse fund
**TOTAL FUNDS**|At 1.4.24
£
**96,843**
**222,825**
**80,000**
**26,196**
**23,419**
**10,000**
**35,000**
**65,000**
**293,419**
**97,681**
**223,953**
**1,174,336**
**196,046**
**3,463**
**595**
**3,100**
**203,204 **
**1,377,540**|Net
movement
in funds
£
**13,406**
**-**
**-**
**-**
**(4,151)**
**-**
**(3,061)**
**(37,179)**
**-**
**(1,111)**
**(11,001)**
**(43,097)**
**(2,232)**
**(1,571)**
**-**
**(1,672)**
**(5,475)**
**(48,572)**|Transfers
between
funds
£
**-**
**(20,000)**
**-**
**-**
**-**
**-**
**3,061**
**37,179**
**(20,240)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|
At
31.3.25
£
**110,249**
**202,825**
**80,000**
**26,196**
**19,268**
**10,000**
**35,000**
**65,000**
**273,179**
**96,570**
**212,952 **
**1,131,239**
**193,814**
**1,892**
**595**
**1,428**
**197,729**
**1,328,968**|
|---|---|---|---|---|
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Residents' Assistance reserve
Room Refurbishment reserve
Nursery Operational reserve
Fixed Asset reserve - Property lease
Fixed Asset reserve - Sundry assets
**Restricted funds**
Fixed Asset reserve - Return to
Happiness fund for nursery extension
Moving Forward fund
Early Education Entitlement fund
Summerhouse fund
**TOTAL FUNDS**|Incoming
resources
£
**813,963**
**-**
**-**
**-**
**-**
**-**
**813,963**
**-**
**33,795**
**29,332**
**-**
**63,127**
**877,090**|Resources
expended
£
**(802,655)**
**(4,151)**
**(3,061)**
**(37,179)**
**(1,111)**
**(11,001)**
**(859,158)**
**(2,232)**
**(35,366)**
**(29,332)**
**(1,672)**
**(68,602)**
**(927,760) **|Gains and
Movement
losses
in funds
£
£
**2,098**
**13,406**
**-**
**(4,151)**
**-**
**(3,061)**
**-**
**(37,179)**
**-**
**(1,111)**
**-**
**(11,001)**
**2,098**
**(43,097)**
**-**
**(2,232)**
**-**
**(1,571)**
**-**
**-**
**-**
**(1,672)**
**-**
**(5,475)**
**2,098**
**(48,572)**|
|---|---|---|---|
Page 23
continued...
**Birmingham Crisis Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **18. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Activities and Wellbeing for All
Wider Community Support reserve
Major Repair and Maintenance reserve
Residents' Assistance reserve
Moving Forward reserve
Room Refurbishment reserve
Nursery Operational reserve
Ongoing Return to Happiness Reserve
Fixed Asset reserve - Property lease
Fixed Asset reserve - Sundry assets
**Restricted funds**
Fixed Asset reserve - Return to
Happiness fund for nursery extension
Moving Forward fund
Children's fund
Equipment grant fund
Covid-19 Support fund
Summerhouse fund
**TOTAL FUNDS**|At 1.4.23
£
93,515
222,825
80,000
35,557
23,911
10,000
35,000
65,000
293,419
98,792
234,954
1,192,973
197,219
1,931
-
153
595
7,772
207,670
1,400,643|Net
movement
in funds
£
61,775
-
-
(9,361)
(492)
-
-
(51,472)
-
(1,111)
(11,001)
(11,662)
(1,173)
1,532
(6,975)
(153)
-
(4,672)
(11,441)
(23,103)|Transfers
between
funds
£
(58,447)
-
-
-
-
-
-
51,472
-
-
-
(6,975)
-
-
6,975
-
-
-
6,975
-|
At
31.3.24
£
96,843
222,825
80,000
26,196
23,419
10,000
35,000
65,000
293,419
97,681
223,953
1,174,336
196,046
3,463
-
-
595
3,100
203,204
1,377,540|
|---|---|---|---|---|
Page 24
continued...
## **Birmingham Crisis Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **18. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Major Repair and Maintenance reserve
Residents' Assistance reserve
Nursery Operational reserve
Fixed Asset reserve - Property lease
Fixed Asset reserve - Sundry assets
**Restricted funds**
Fixed Asset reserve - Return to
Happiness fund for nursery extension
Moving Forward fund
Children's fund
Early Education Entitlement fund
Equipment grant fund
Summerhouse fund
**TOTAL FUNDS**|Incoming
resources
£
770,555
-
-
-
-
-
770,555
-
32,609
-
17,716
-
-
50,325
820,880|Resources
expended
£
(742,602)
(9,361)
(492)
(51,472)
(1,111)
(11,001)
(816,039)
(1,173)
(31,077)
(6,975)
(17,716)
(153)
(4,672)
(61,766)
(877,805)|Gains and
Movement
losses
in funds
£
£
33,822
61,775
-
(9,361)
-
(492)
-
(51,472)
-
(1,111)
-
(11,001)
33,822
(11,662)
-
(1,173)
-
1,532
-
(6,975)
-
-
-
(153)
-
(4,672)
-
(11,441)
33,822
(23,103)|
|---|---|---|---|
The following are explanations for the restricted and designated reserve funds held at the balance sheet date:
**The Activities and Wellbeing for All reserve** has been designated for projects which enhance both the activities and facilities available and the wellbeing of our residents, including creating or enhancing the play areas for children. The current projects are at an early stage and are expected to run through the next financial year, emerging plans include replacing the temporary portacabin in the grounds with a permanent building. Additionally a review is underway of all our energy and heating infrastructure to ensure it is effective to provide the most up to date and cost effective safe and comfortable accommodation for the residents, particularly with the increasing climate variations that we are now dealing with.
The **Wider Community Support reserve** is funds put aside to support plans to seek opportunities to bring expertise and support to help anybody who maybe experiencing domestic abuse in the wider community.
The **Major Repair and Maintenance reserve** is to meet planned future expenditure on the maintenance and up keep of the Birmingham Crisis Centre to ensure it is of a high standard for its residents. The programme of works is reviewed each year. Where major items are capitalised then the amount is transferred to the Fixed Asset reserve -Sundry assets.
The **Fixed Assets reserve - Return to Happiness fund** included within restricted funds has been used to build an extension to the charity's nursery facility in order to comply with legislative requirements, and is being released against the depreciation of these assets.
The **Residents’ Assistance reserve** is used to meet the costs of providing assistance to those residents without entitlement to benefits or other sources of income.
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continued...
**Birmingham Crisis Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025**
## **18. MOVEMENT IN FUNDS - continued**
The **Moving Forward reserve** is to provide assistance to residents to move forward once they have been re-housed, the trustees have decided, given the current cost of living pressures, to keep this topped up by allocating further unrestricted funds for this purpose.
The **Room Refurbishment reserve** is monies received or set aside towards the trustees rolling refurbishment program to ensure that the accommodation is always of an acceptable standard for our residents comfort.
The **Nursery Operational reserve** represents funds put aside to ensure the nursery operations are maintained at a high standard to adequately support the children while they are residents, despite the fact that specific nursery grants received do not cover the full cost of this. This is reviewed annually and topped up if no immediate funding is anticipated at the time of that review.
The **Ongoing Return to Happiness reserve** - the trustees have recognised that the level of uncertainties existing in the world and environment in which the centre operates continue to increase, and along with the increased impact of fast technological changes this introduces increased uncertainty and challenges for organisations, including the centre. As a result the Ongoing Return to Happiness reserve was created a few years ago, to enable the centre to continue to avoid any interruption or disruption to its normal high standard of care, and to provide continued support to its residents, ensuring their continued wellbeing and that opportunities for them to rebuild their lives are available during times of uncertainty or increased challenge. This will be used in the event of interruption or disruption in both the centre's sources of income and increased running costs of the centre required to meet the high standards of safeguarding, health & safety and other requirements including future essential projects. This fund will be reviewed on a regular basis for appropriateness and adequacy.
The **Fixed Asset reserve - Property lease** represents the amount paid for the 99 year lease on the premises from which the Charity operates, and is being released against the deprecation of the asset.
The **Fixed Asset - Sundry reserve** has been set up to move the amounts from other reserves which have been spent on capital assets. This reserve will be released against the depreciation on these assets over their useful life.
The **Childrens' fund** represents money and grants specifically donated for the running of the nursery and the costs of activities and outings for the children.
The **Summerhouse fund** represents grants received for the building of the summerhouse and will be released against the depreciation on this asset and the building works.
## **19. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2025.
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**Birmingham Crisis Centre**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2025**
|**for the Year Ended 31**|**March 2025**||
|---|---|---|
||31.3.25|31.3.24|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|**21,232**|32,866|
|Grants received for residents|**33,795**|32,609|
||**55,027**|65,475|
|**Investment income**|||
|Investment income|**17,075**|16,284|
|Bank deposit and other interest|**2,651 **|3,272|
||**19,726**|19,556|
|**Charitable activities**|||
|Charges to residents|**32,724**|31,104|
|Housing benefit|**366,612**|319,060|
|Social inclusion|**371,865**|367,336|
|Early Education Entitlement funding|**29,332 **|17,716|
||**800,533**|735,216|
|**Other income**|||
|Sundry income|**1,804 **|633|
|**Total incoming resources**|**877,090**|820,880|
|**EXPENDITURE**|||
|**Investment management costs**|||
|Portfolio management|**5,623**|5,150|
|Professional fund raising fees|**46,680**|-|
||**52,303**|5,150|
|**Charitable activities**|||
|Wages|**482,817**|488,164|
|Social security|**28,660**|31,088|
|Premises expenses|**130,801**|137,712|
|Motor and travelling|**9,899**|10,645|
|Communications and IT|**19,461**|18,239|
|Training and staff welfare|**5,144**|3,349|
|Legal and professional|**1,308**|834|
|Activities and resources for children|**6,828**|6,475|
|Activities and resources for residents|**70,311**|61,563|
||**755,229**|758,069|
|**Support costs**|||
|**Management**|||
|Wages|**78,044**|71,869|
|Carried forward|**78,044**|71,869|
This page does not form part of the statutory financial statements
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## **Birmingham Crisis Centre**
|**Detailed Statement of Financial Activities**|||
|---|---|---|
|**for the Year Ended 31 March 2025**|||
||31.3.25|31.3.24|
||£|£|
|**Management**|||
|Brought forward|**78,044**|71,869|
|Social security|**7,269**|6,554|
|Pensions|**8,908**|10,006|
||**94,221**|88,429|
|**Finance**|||
|Bank charges|**162**|162|
|**Governance costs**|||
|Auditors' remuneration|**3,960**|4,080|
|Professional fees|**21,885**|21,915|
||**25,845**|25,995|
|Total resources expended|**927,760**|877,805|
|**Net expenditure before gains and losses**|**(50,670)**|(56,925)|
|**Realised recognised gains and losses**|||
|Realised gains/(losses) on fixed asset|||
|investments|**2,098**|33,822|
|**Net expenditure**|**(48,572)**|(23,103)|
This page does not form part of the statutory financial statements
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