Charity registration number: 701365 CASBA Annual Report and Financial Statements for the Year Ended 31 March 2025 Community Accounting Plus Unit5 1 & 2 North West 41 Talbot Street Nottingham NGI 5GL
CASBA Contents (continued) Reference and Administrative Details Trustees, Report 2to4 Statement of Trustees, Responsibilities Independent Examinels Report Statement of Finan¢ial A1vItieS 7t08 Balance Sh¢¢t Notes to the FinonciaI Ststemenls IOto20
CASBA Reference and Administrative Details Trustees Martyn Spooner Stella Plisner Janet Kane Sior Coleman Melina Tsui Andy Hopkins Jackie Pountney Ginny Cullen, CEO Halema Khan, Operations Manager Sellior Management Team Charity R¢gistrAtion Number 701365 Principal Office Touchbase Pears 750 Bristol Road Birmingham B29 6NA Independent Examiner Eva Stevens, employee of Community Accounting Plus Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL Page I
CASBA Trustees, Report The trnstees present the annual report togeiher with the finan¢iaJ statements of the charity for the year ended 31 March 2025. Objectives activities Objects and aims l. To provide independent advocacy for people with leaming disability/difFiculty, hereafter known as partners. living in the Birniingham area and the netghbourhood thereof. 2. To enable people with learning disability/dilfJculty to: _ express thetr views, make their choices, secure their rights and be valued as citizens. 3. These objectives can relate to any service. issue. concern, rights or situation and can take any forni encompassing different models of advocacy. This may involve employed advocates, peer and self-advocates and volunteer advocates. 4. All advocates independently support and act with or on behalf of another person{s} to se¢k lo srfure aspects of citizenship to which he. she or they are entitled CASBA is a small voluntary organisation, which specialises in the provision of independent advo¢a¢y support to adults with leaming disabilitiesldifficulties. CASBA is based in Selly Oak and covers the South Birniingham Area. An Independent Advocate is someone who can help identify an individual's withes and needs. support them to express their wishes and act for what that person wants. Public benef CASBA enable people with learning disabilite5 to express their views. make their choices, secure their rights and be valued as citizens. The trnstees confirni that they have Complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidan¢e published by the Charity Commission for England and Wales. Achievements and perforniAnee We provided one to one non-staMtory advocacy supporting people in rrisis. We provided group, peer and self advocacy empowering people with the skills t0 speak up and be heard. We got invovled in rescah. cfrproduced services and we launched our Easy Read servÈces businesses. It was a successful and challenging year. Referrals increased over the year by 20 /0 to 303. We managed this increase on existing Capacity. 500/0 of these referra15 aGcc6sed financial and crisis support due to the ongoing cost-of-living Pressures which Continues to disproportionately affect our wmmunity. Unique benficaries were 178. This demonstrates our holisitc approach to support with citizens accesing multiple projects. We c105ed 128 referrals ov¢r the year and signposted 29. People's issues are complex and multi-faceted, with the majority needing long-tern) and open-ended support whi¢h CASBA uniquely provides. Around a third this year have achieved their goals, and these referrals have been closed. This shows the advocacy support supplied has had a successful outcome. Our case studies show a high satisfaction witb services across the board. Page 2
CASBA Trustees, Report (continued) Over the year we increased advocate hours from 94 to 127 per week, an increase of 33 hours and 30 %. By the end of the year advocacy hours had dropped to 90. However, despite this we were still able to deliver effective services. Achievements: Reduced our waiting lists and sped up refeals. Due to the high level of referrals and their complexity some Cases had been waiting months. But since April 24 everyone is seen within our stated turnaround time of l O working days and many are seen much qutcker than this. We worked throughout our area from Northfield to Hall Green supporting people who live in the most disadvantaged, deprived and diverse areas. The previous year, CASBA'S beneficiary demographic breakdown was 861/bo White British. Our beneficiary demographic is now 740/0 White British. Two of our projects in this year received referrnls city-wide so we expect to further diversify. In December 2023 we moved to a fully a¢¢essible office, better connected to public transport and welcoming of all. This move was in line with our value of accessibility. However, it resulted in high staff turnover. We are now through this, with a strong Cohesive team dedicated to improvlng lives of our citizens. The office also helped us achieve even more. We diversified our team by 300% because of the improved connectivity this location offers. CASBA is generating its own in¢ome wlth an Easy Read translatton service to a range of Customers big and smaIl. With a capacity building and development grant from NNS we were able to recruit and train 8 people with learning disabilities to ¢he¢k Easy Read documents. The profits generated from this work will support CASBA and the jobs mean more people with learning disabilities are in meaningul work, using thier experltse. The business supports our charitable aims. We have helped multiple untversities improve their Irdining to students by sharing their lived experience. This is feedback received from student nurses after the 'Can you See Me, sessions delivered at Birniingham City University . 'Thank you so much. We came out today saying what a good day we have had. Today's sesston from CASBA was really Use1, thank you for organising li for us.. We tested our new training for Social workers and the Guardian interviewed CASBA about this: https'.l/www.theguardian.com/society/article120241sep/Olldisabled-paTents-so¢ial-worker-training-birmingham. The aim of this training is to upskill social workers and improvc their pra¢ti¢e affecting how parents with learning disabilities are assessed. This training will generate an inwme too. Page 3
CASBA Trusteesl Report (eontinued) Financial rtview This financial year Wds saw income down on the previous year by approx. £174,000. CASBA managed this reduction in income by reducing expenditure and also utilising some of the unrestricted reserves thal it has built in past years. At the end of the year unrestriGted reserves remained at a lev¢1 within the reserves policy at £138,000 which equates to approximately 4 months running Costs. CASBA ¢xp¢cts income to improve in the next financial year with a number of new initiatives it is piloting. Policy on TerVeS The tnJst¢¢s will set the reserve figure to be held by the charity, considering factors such as wap up costs and staffing levels. CASBA will hold approximately 3-6 months nmning costs to cover this. Structure, governAnee And management Nolure ofgoverning document The charity is operated under the rules of its constitution adopted 2110911988 and most recently amended 2111112022. Recruilnwnl ond oppoin¢meAÉ of Iruslees Vacancies are advertised online outLining the skills required by the Board. Potential TTUStees are interviewed by Chair, Vice Chair and CEO. Successful applicants are co-opted on to the Board and fom]ally appointed at the AGM. Page 4
CASBA Statement of Trustees, Responsibilities The trustees are responsible for preparing the trnstees, report and the financial statement5 in accordance with the United Kingdom A¢¢ounting Standards (United Kingdom Generally Accepted Accounting PT&tice) and applicable law and regulations. The law applicable to charities requires the trnstees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resour¢¢s of the charity for that period. In Preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP. make judg¢ments and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any malerial departures disclosed and explained in the financial statements; and prepare the fmancial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trnstees are responsible for keeping proper accounting re[d$ that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Ac¢ounts and Reports) Regulations 2008. and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the Charity and hence for tsking reasonable steps for the prevention and deteclion of fraud and other iThegularities. The trustees are responsible for the maintenance and integrlty of the corporate and financial infoTmation included on the ¢haritsble company's website. Legislation governing the Preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the tStee5 of the charity on .. signed on its behalf by: Jackie Pountney Trustee Page 5
CASBA Independent Examlner's Report to the trustees of CASBA Independent examiner's report to the trustees of CASBA I report to the tste¢S on my examination of the accounts of CASBA (the chlty) for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Charity's accounts carried out under s¢¢tion 145 of the 2011 Act and in ¢anying out my examination I have followed all the applicable directions given by the Charity Commission under s¢¢tion 145(5Kb) of the Act. Independenl examiner's statement Since the Charity's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirn) that l am qualified to undertake the examination because I am a member of the Chartered Institute of Public Finance and Accountancy {CIPFA). which is one of the listed bodies. I have completed my examination. I confirni that no matters have come to my attention in connection with the examination giving me Cause to believe that in any material respect: l. a¢¢ounting records were not kept in respect of the ChaTity as required by section 130 of the Act; or 2. the a¢wunts do not accord with those records. or 3. the accounts do not comply with the accounting requirements concerning the forni and content of a¢¢ounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the a¢¢ounts give a 'true and faiT' view which is not a matter ¢onsidered as part of an independenl examination. I have no concerns and have come across no oiher matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the account5 to be reached. Eva Steve , Bsc. CPFA. employee of Community Accounting Plus member of the Chartered Lnstitute of Public Finance and Accountancy (CtPFA) Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL 1111112025 Page 6
CASBA ststement of Financial Activities for the Year Ended 31 March 2025 Total 2025 Tot41 2024 Unrestrieted Restricted Note Income and Endowments from: Donations and legacies Charitable activities Inv¢stment income 48.873 10,566 3.229 48,873 241.310 3,229 139,376 325.308 2,331 230,744 Total Income 62.668 230.744 293.412 467.015 Expenditure on: Charitsble activities 116.120 271,521 387,641 (291.279 Total EXpendire 116,120 271,521 387,641 291,279 Net (expenditureyincome Gross transfers between ndS (53,452) i 0,000 (40,777) (10,000 (94,229) 175,736 Net movement in ndS {43,452) (50,777) (94,229) 175,736 Re¢oncili*tion of funds Total funds brought forward 181,238 144,855 326.093 150,357 Total funds carried fonvard 12 137,786 94,078 231.864 326,093 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 12. The notes on pages 10 to 20 forni an integral part of these financial statements. Page 7
CASBA Statement of Financial Activities for the Year Ended 31 March 2025 (Continued) These are tht figure$ for the pr¢vious accounting period and are included for compargtive purpos¢s Totsl 2024 Unrestrictsd Re$trict¢d Note Income and Endowments from: Donations and legacies ChaTitable activities Investment income 139,376 4.277 2.331 139,376 325,308 2.331 321,031 Totsl In¢ome 145.984 321.031 467,015 EJpendilure on: Charitable activities (58,836) (232,443 (291.279) TotaI Expenditure (58,836) 1232,443) (291,279) Net movement in funds 87,148 88,588 175.736 Reconciliation of funds Total funds brought forward 98,820 51,537 150.357 Total funds carried forward 12 185,968 140,125 326.093 The notes on pages 10 to 20 forni an int¢gral part of these financial statements. Page 8
CASBA (Registration number: 701365) Balance Sheet as at 31 March 2025 2025 2024 Note Current assets Debtors Cash at bank and in hand 4,213 230,130 20,000 309,899 io 234,343 329,899 Creditor5: Amounts falling due within one year (2.479) (3,806) Net assets 231,864 326,093 Funds of the charity: Restrieted ineome funds Restricted funds 12 94,078 144.855 Unrestrieted income funds Unrestricted funds 137,786 181,238 Total funds 12 231,864 326,093 ancial statements on pages 7 to 20 wer¢ approved by the tste¢s. and authorised for issue on . and signed on their behalf by: Jackie Pountney Trustee The not¢s on pages l O to 20 forni an integral part of th¢se fmancial statements. Page 9
CASBA Notes to the Financial Statements for the Year Ended 31 March 2025 l Aeeounting policies Statement of compliance The finan¢ial statements have been prepared An accordance with the second edition of the Charities Siatement of Remmended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities A¢t 2011. Basis of preparation CASBA meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially rewgnised at historical cost or transaction valu¢ un1¢5s othenvise stated in the relevant UntIng policy notes. Exemption from preparing a cash floiv slatement Under the exemption available to smaller charities the Board of TtU5tees has Chosen not to include a Statement of Cash Flows within the financial Statements. Going eon¢¢rn The fmancial statements bave been prepared on a going concern basis. The trustees &ssess whether the use of going Concern is appropriate i.e. whether there are any material uncertainties related to events or ¢onditions that may cast signiflcant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements. Ineome and èndowments Voluntary income including donations. gifts. legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the An¢ome will be received and the amount can be measured with sufficient reliability. Donations dndlegttci Donations and legacies are recognised on a receivable b&8is when receipt is probable and the amount can be reliably measured. Grants receivable Grants are recognised when the charity has an entitlement to the funds and any Conditions linked to the grants have been met. Where perfornonce conditions are attached to the grant and are yet to be meL th¢ inwme is recognised as a liability and included on the balance sheet as deferred in¢ome to be released. Inves¢men¢ income Dividends recognised once the dividend has been declared and notification has been received of the dividend due. Page 10
CASBA Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) Expenditure All expenditure is recognised once there is a legal or cOnstru1ve obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All ¢osts are allorated to the applicable expenditure heading that aggregates similar costs to that category. Where ¢ost5 Gannot be directly attributed to particular heading5 they have been allocated on a basis consistenl with the use of resources. with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff Costs. Charilable acliviti Charitable expenditure comprises those costs Inrred by the charity in the delivery of its activities and services for its beneficiaries. It includes both cosls that Can be allocated directly to kuch activities and those costs of an indirect nathre necessary to support them. Taxation The charity is wnsidered to pS the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK co]poration tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income OT capital gain5 received within categories covered by Chapter 3 Part I l of the Corporalion Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains A¢t 1992, to the extent that such income or gains are applied ex¢lu5ively to charitable purposes. Trade debtors Trade debtors are amounts due from ¢ustomers for merchandise sold or service5 perfonned in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effe¢tive interest method, less provision for impaimient. A provision for the impaimient of debtors is estsblished when there is objective evidence that the ¢harity will not be able to collect all amounts due a¢¢ording to the original ternis of the receivables. Cash and cash equivalents Cash and cash equivalents ¢ompri5e Cash on hand and call deposits, and other short-tern) highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade creditors Trade creditors are obligation5 to pay for goods or services that have been acquired in the ordinary ¢ourse of business from supplier5. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, al the end of the rewrting period. to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are Presented as non-curreni liabilities. TTade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Fund strntture Unrestricted income funds are general funds that are available for use at the trustees, discretion in furtherance of the obje¢tiv¢s of the charity. Pagell
CASBA Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) Restricted inwme fvnds are those donated for use in a particular area or for specific purposes. the use of which is restricted to that ar¢a or purpose. Penslons and other post retirement oblig4don$ The charity operates a defined ¢ontributton pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay fiirther contributions even if the fund does noi hold suffjcient assets to pay all employees the benefits relating to employee seTYi¢e in the current and prior periods. Contributions to defined contribution plans are recognised in the Siatement of Financial A¢tivilies when they are due. If wntribution payments exceed the contribution due for service, the ex¢es$ is r¢¢ognised as a prepayment. 2 Income from donations And legacies urtrietèd funds General Totsl 2025 Total 2024 Donations and lega¢i¢s' Donations from individuals Grants, including capital grants. Grants from other charitie5 19.376 19,376 8,486 29.497 29,497 130,890 48,873 48,873 139,376 Page 12
CASBA Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 3 Income from eharitable 2Ctivitie$ Unrestricted funds General Restricted funds Totsl 2025 Total 2024 Grants & Donations Memberships Fees Fundraising Sunthy in¢om¢ 220.113 220,113 193 20,295 145 564 319,698 193 9.664 145 564 10,631 5,610 10,566 230.744 241,310 325,308 4 Investment income Unr¢stri¢ted funds Genersil Total 2025 Tot41 2024 Interest receivable and similar in¢ome" Interest receivable on bank deposits 3.229 3.229 2.331 Page 13
CASBA Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 5 Grants and donations Unrestricted funds Restricted funds Total funds Heart of England The Grimmitt Trust The National Lottery Community Fund West Midlands Self Advocacy Awards 4 All Forward Carers Groundwork UK Seven Trent Water Barchester Health NNS Selly Oak Llodys Foundation Saintbury Trust Roughley Trust Bailey Thom4s The Edward & Dorothy Cadbury Trnst G¢neral Donations 70,000 70,000 1,200 76,864 3,571 19.812 9,556 996 17,182 429 5,000 25.000 3.000 2,000 10,000 5.000 19,376 1,200 76,864 2,274 19,812 9,556 996 17.182 429 5,000 1297 25,000 3,000 2,000 10,000 5,000 19,376 48,873 220,113 268.986 Page 14
CASBA Notes to the Financial Statements for the Year Ended 31 March 2025 {¢ontinued) 6 Expenditure on charitable 2¢tlvitles Unrestricted funds Gener*1 Restricted fund$ Tot41 2025 Totsl 2024 Bank charges Communication Insurance G¢n¢ral office expense Subcriptions Goverance Legal & professional fees Trustee expense Activities & events Advertising Citizen payments Equipment Food and refreshments Fundraising costs Sundry expense Trading ¢05ts Rent Room hire Staff c051s Trdv¢I Costs Wages, Pensions & Nl HR costs Overhead allothion5 18 18 4,672 1.696 5.908 2,028 2,525 6,671 180 3.624 2,297 1,615 1,204 594 20,591 1,903 5,340 1,013 5.073 20.681 2.248 239.877 47,883 3.859 1,696 5,385 1.905 2.525 5,339 180 1,262 2,117 1,309 1.204 222 13.479 1,768 5.340 8.064 1.450 5,296 1.793 16.671 47.302 {12,064) 116,120 813 523 123 16.497 1,332 32.391 2.362 180 306 2,790 4,784 372 7,112 135 15,858 7,338 2,949 3,623 15.385 455 15,972 10,818 376 184,456 223,206 581 12,064 271,521 387,641 291.280 Page 15
CASBA Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 7 Staff eo$ts The aggregate payroll costs were as follows.. 2025 2024 stsff tosts during the year were: Wages and sajaries Social security costs Pension costs 223.363 12,685 3,829 187,301 10,663 3,219 239.877 201,183 Contributions to the employee pension schemes frir the year totalled £3.829 (2024- £3,219). No employee received emoluments of more than £60,000 during the year The total employee benefits of the key management personnel of the charity were £104,363 {2024- £101,574). 8 Independent exgminer's fees During the period, the fees payable (excluding VAT) to the charity's independent examiner Community A¢¢ounting Plus are analysed as follows: 2025 2024 Independent examinalion 1,560 5,138 1,560 5,138 9 Debtors 2025 2024 Trade debtors Accrued income 4.213 20,000 4,213 20.000 10 Cash and e2sb equivalents 2025 2024 Cash at bank 230,130 309,899 Page 16
CASBA Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 11 Creditors: amounts f*lling due within one year 2025 2024 Trade credttOTS Other creditors 2,089 1,717 2,479 2.479 3,806 12 Fund$ Balance at 31 March 2025 Balanee at I April 2024 Incoming resources Resources expended Transfers Unrestricted funds General General Fund 181238 62,668 (116,120) 10,000 137.786 Reslrict¢d funds Advocacy Ambassadors Llnk 18-25 Link 26 up P2P Volunteering 114.495 847 130 23,109 (3,726) 10,000 133.895 996 32,182 120 43,739 19,812 (203.560) (996) (7,981) (11,266) (35,739) (11,979) 44,830 847 24,331 11,963 4,274 7.833 (10,000) Total restricted funds 144,855 230,744 (271,521 (10,000 94.078 Totsl funds 326.093 293.412 (387,641) 231,864 Page 17
CASBA Notes to the Finaneial Statements for the Year Ended 31 March 2025 (continued) The specific purposes for which the fid5 are to be applied are as follows: Advo¢a¢y is the restrithd fund for our advocacy activity. We deliver: One to one, group and peer adV(a¢Y Ambassadors is our group of experts by experien¢e who support CASBA with: *Co-production of servi¢es and projects •Speak at stakeholder meetings and work with partners •Members of CASBA'S working groups .The voice of people with leaming disabilities internally LINK 18-25: Is our sclf-advocacy group for young people with learning disabilities aged 18-25 LINK 26 UP: Is our self-advocw group for people with learning disabAlities aged 26 and over P2P: Is our project PgnancY to Parenthood which aims to keep faTnilies together, reversing the trend of babies and children being taken inlo care and giving babies and children the best start in life Volunteering.. Is our proje¢t to recruit, support and develop the growlng numbers of people who give their time to volunteer at CASBA Page 18
CASBA Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) Balance at I April 2023 Incoming resource5 Re$ourees expended Balance a131 March 2024 Unrestriet¢d funds General General Fund 93,551 153,034 (65,347) 181,238 Restricted Advocacy Ambassadors Link 18-25 Link 26 up P2P Volunteering 29,220 1,514 92 2,478 23,504 180,408 8,964 4.375 25.886 84,350 10,000 (95.133) {9,631) {4,337) (5,255) {111,580) 114.495 847 130 23.109 (3,726) 10,000 Totsl restrieted funds 56.808 313,983 (225.936} 144,855 Total funds 150,359 467.017 (291,283) 326,093 Th¢ r¢ason for the transfer from th¢ Volunteering fund to th¢ General fund is due to a re-alloclion of costs fiDm the pr¢viou5 year. 13 Analysis of net assets behveen funds Unrestricted 2025 Totsl funds Genernl Restricted Current assets Current liabilities 140,765 (2,479) 93.578 234,343 {2.479) Total net assets 138.286 93,578 231,864 Unre$tri¢ted 2024 Tolal funds Gener*1 Restrieted CUrnt assets cUt liabilities 189.774 (3,806) 140.125 329,899 {3.806) Total net assets 185.968 140,125 326,093 14 Related party irnnsaetions There were no relaled party transactions in the year. Page 19
CASBA Notes to the Financial Statements for tbe Year Ended 31 Mareh 2025 (continued) 15 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remun¢ration from the Charity durlng the year. Page 20