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2025-03-31-accounts

Company registered number: NI071172 Charity registered number: NIC104953

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Tony Clarke

53 Andersonstown Road Belfast BT11 9AG

BUILDING COMMUNITIES RESOURCE CENTRE LTD

CONTENTS PAGE
Reference and administrative details 1
Trustees' Annual Report (Incorporating the Director's Report) 2 - 5
Independent Examiner Report 6 - 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 - 17

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Trustees' Annual Report (Incorporating the Director's Report)

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is controlled by its governing document, a Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The company was incorporated on 2 December 2008 and registered with the Charity Commission for Northern Ireland on 11 May 2016.

REFERENCE AND ADMINISTRATIVE DETAILS

Building Communities Resource Centre Ltd

Registered Company number

NI071172

Registered Charity number

NIC104953

Registered office

Acorn The Business Centre 2 Riada Avenue Ballymoney Antrim BT53 7LH

CHAIRPERSON

Mrs Mary Elizabeth Hedley

TRUSTEES & DIRECTORS

Mrs Margaret Anne Brown Mr Keith Beattie Mrs Mary Elizabeth Hedley Ms Lorraine Purcell Ms Sonya Anne Carruthers Mr Jim Wilkins Ms Margaret Gordon Co-opted 1 October 2025

INDEPENDENT EXAMINER

Tony Clarke

53 Andersonstown Road Belfast BT11 9AG

1

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Trustees' Annual Report (Incorporating the Director's Report)

The Trustees present their annual report and financial statements for the year ended 31st March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 of the financial statements and comply with the Charity’s Memorandum and Articles of Association, the Companies Act 2006 and ‘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 1st January 2019).

Objectives and Activities

Our charities purposes are as set out in the objects clause contained in the Company’s Memorandum of Association.

The objects of the charity shall be to promote for the benefit of the inhabitants of Causeway Coast and Glens Borough Council, Mid & East Antrim Borough Council and Derry City and Strabane Disctrict Council or their respective sccessors in title (the “area of benefit”) without distinction of sex, sexual orientation, race or of political, religious or other opinions, the advancement of education, the advancement of health, the advancement of community development, the relief of the disabled and the provision of facilities in the interests of social welfare for recreation or other leisure-time occupation with the object of improving the conditions of life for the said inhabitants and in particular:

To promote efficiency and effectiveness among community and voluntary organisations or projects in the area of benefit by providing advice, education and training, and practical support to such individuals, organisations or projects for the benefit of the public; and

To maintain and manage or co-operate with any local authority in the maintenance of a Community Centre for activities promoted by the company.

To promote such other charitable purposes as the Trustees may from time to time determine.

Delivering our aims

Our aims, objectives and activities are reviewed, monitored and assessed through bi monthly meetings of Board Members. They ensure adherence to the Charity Commission for Northern Irelands general guidance on public health benefit in assessing compliance with stated aims and objectives and in programming future activities. The board is made up of individuals within the statutory, business, voluntary and community sectors.

How our charity activities deliver public benefit

Who use and benefit from our services?

The objects of the charity shall be to promote for the benefit of the inhabitants of Causeway Coast and Glens Borough Council, Mid & East Antrim Borough Council and Derry City and Strabane Disctrict Council. With a primary focus on CCGBC and provision to the community and voluntary sector.

2

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Who use and benefit from our services continued…

The main areas of charitable activities are in the promotion and support of local community development groups and activities, community cohesion and peace building and the ethnic communities support programme. The directors have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Delivering Public Benefit Building Communities: Networking and Development

The Department for Communities (DFC) supports BCRC with core funding enabling employment of two full time core staff positions: The Manager and the Finance / Admin Officer as well as core revenue costs through the Community Investment Fund (CIF). The themes of the Community Investment Fund are as follows: An Active Community, A Learning Community, An Inclusive Community and An Influential Community. During this reporting period BCRC staff have coordinated activities and funding relating to all core themes providing assistance to communities through networking, partnerships, training, lobbying, project development support, Access NI, funding support and sourcing funding, administration for groups and general advice sessions.

Ethnic Communities Support

In this reporting period BRC employ 3 members of staff. There was core funding from the Executive Office (TEO) Minority Ethnic Fund with additional investment from smaller trusts and grants to deliver in project outcomes. The Connection Café (connecting people and maintaining contact with ethnic communities and creating engagement with wider community), Diverse Women’s Circle (wellbeing gatherings for women), Equality Diversity & Inclusion awareness training, various engagement and wellbeing events. Delivery of personal wellbeing surf therapy for children on the North Coast. Design and Delivery of Cultural Ambassadors Training. On going signposting, one-one outreach advocacy and emotional support, Delivery of Globetrotters Diversity Summer Scheme, ESOL classes, and establishment of an Anti-Hate Crime Forum for the Causeway Coast and Glens Borough Council area.

3

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Structure, Governance and Trustees

The charity is a charitable company limited by guarantee incorporated in December 2008, and subsequently awarded the NI Charity number 104953. The company was established under a Memorandum of Association and is governed by its Articles of Association. Members liability in the event of the company being wound up is limited to £1.

The Trustees, who are also the Directors for the purpose of company law, and who serve during the year and up to the date of signature of the financial statements were:

Ms Marbeth Hedley

Mr Keith Beattie

Ms Lorraine Purcell

Mr Jim Wilkinson

Ms Anne Brown

Ms Sonya Carruthers Mrs Mary Anderson Resigned 1 June 2024 Ms Margaret Gordon Co-opted 1 October 2025

Under the requirements of the Memorandum and Articles of Association directors are elected at an Annual General Meeting. None of the trustees have any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £1 in the event of winding up.

The daily responsibly for the provision of the services rests with the Manager. The Manager is responsible for ensuring that the charity delivers on the projects / services specified, and that the strategic plan is being met.

Going Concern

After making appropraite enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details reqarding the adoption of the going concern basis can be found in the Accounting Policies.

Financial Review

The results for the year ended 31 March 2025 are set out on pages 8 and 9 of the financial statements.

The total income for the year ended 31 March 2025 amounted to £198,810 (2024: £206,289). The total expenditure was £243,763 (2024: £267,603)

The Trustees consider that the unrestricted funds of the charity is sufficient and adequate to fulfil their obligations. The charity held £209,423 in reserves at the year end (2024: £256,769).

Reserves Policy

The directors have examined the Charity’s requirements for reserves in light of the main risks to the organisation. It had established a policy whereby the unrestricted funds not committed or invested in tangible assets held by the Charity should be approximately 3 months’ expenditure.

4

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Trustees' Annual Report (Incorporating the Director's Report) (continued) Trustees' responsibilities statement

The Trustees (who are also directors of Building Communities Resource Centre Ltd for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standard (United Kingdom Generally Accepted Accounting Practice)

Company law requires the trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the income resources and application of resources, including the income and expenditue of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transaction and disclose with reasonable accuracy at any time the financial position of the charitable company and the enable them to ensure that the financial statements comply with the Companies Act 2019. 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.

This report was approved by the Trustees, on 03/12/2025 and signed on behalf by:

Mrs Mary Elizabeth Hedley Director

5

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BUILDING COMMUNITIES RESOURCE CENTRE LTD

I report on the financial statements of the company for the year ended 31 March 2025 which are set out on pages 8 and 9.

Respective responsibilities of trustees and examiner

The trustees, who are also the directors of the company for the purpose of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the company is not subject to audit under company law, and is

eligible for Independent examination it is my responsibility to:

Basis of Independent Examiner's report

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.

My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It was also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving us cause to believe:

Independent examiner’s statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

(a) which gives me reasonable cause to believe that in any material respect the requirements;

6

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BUILDING COMMUNITIES RESOURCE CENTRE LTD (continued)

Independent examiner’s statement continued…

have not been met or

(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

03/12/2025

Tony Clarke 53 Andersonstown Road Belfast BT11 9AG

Date:

7

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT

Note
2
Charitable Activities
3
5
Reconciliation of funds
Total funds brought forward
Charitable Activities
Net income / (expenditure)
Transfers between funds
Net movement in funds
Total funds carried forward
Expenditure on:
Total expenditure:
Income from:
Total Income
Donations and Legacies		 Year to
Year to
Unrestricted
Restricted
31-Mar-25
31-Mar-24
Funds
Funds
TOTAL
TOTAL
£
£
£
£
19,921
90
20,011
4,148
1,163
172,635
173,799
202,141
21,084
172,725
193,810
206,289
62,755
181,007
243,763
267,603
62,755
181,007
243,763
267,603
(41,671)
(8,282)
(49,953)
(61,315)
(5,675)
5,675
-
-
(47,346)
(2,607)
(49,953)
(61,315)
256,769
9,760
266,529
327,843
209,423
7,153
216,576
266,529

The statement of financial activities includes all gains and losses recognised in the year.

All incoming resources and resources expended derive from continuing activities.

The notes on page 10 to 17 form an integral part of these accounts

8

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

BALANCE SHEET BALANCE SHEET
As at 31 March 2025 As at 31 March 2025
2025 2024
Note £ £
Fixed Assets
Tangible Assets 13 2,031 2,787
2,031 2,787
Current Assets
Debtors 7 84,698 90,033
Cash at bank 142,350 199,830
227,049 289,863
Liabilities
Creditors:amounts falling due within one year 8 (12,504) (26,122)
Net Current Assets 214,544 263,741
Total Assets Less Current (Liabilities) 216,576 266,528
Net assets 216,576 266,529
Funds
Restricted 7,153 9,760
Unrestricted 209,423 256,769
TOTAL FUNDS 11 216,576 266,529

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Trustees consider that the company is entitled to exemption from the requirment under the provisions of section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirments of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements were approved by the board directors on 03/12/2025 and were signed on their behalf by:

Mrs Mary Elizabeth Hedley Director

The notes on page 10 to 17 form and integral part of these accounts

9

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

NOTES TO THE ACCOUNTS 1 Accounting policies

(a) Basis of preparation of financial statements

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102) the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Building Communities Resource Centre Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised as historical cost or transaction value unless otherwise stated in the relevant accounting policy.

(b) General information

Building Communities Resource Centre Ltd is a private company limited by guarantee. The company is incorporated in Northern Ireland and has the company number NI071172 The registered office address and principal place of business is Acorn The Business Centre, 2 Riada Avenue, Ballymoney, Antrim, BT53 7LH. The principal activity of the company continues to be to promote any charitable purpose for the benefit of the North East (‘the area of benefit’) without distinction of sex, sexual orientation, race or political, religious or other opinions, by the advancement of education, the advancement of health, the relief of the disabled and the provision of facilities in the interests of social welfare for recreation or other leisure-time occupation with the object of improving the conditions of life for the said inhabitants.

The financial statements are presented in Sterling (£). The level of rounding is £1.

(c) Company status

The company is a company limited by guarantee. The members of the company are the Trustees names on page 1. In the event of the company being wound up the liability in respect of the guarantee is limited to £1 per member of the company.

(d) Going concern

After reviewing the charities forecasts and projections, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing it financial statements.

(e) Income

All income is recognised once the company has entitlement to the income. It is probable that the income will be received and the amount of income receivable can be measured reliably.

Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and the economic benefit can be measured reliably In accordance with the Charities SORP (FRS 102).

10

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

NOTES TO THE ACCOUNTS (continued)

(e) Income continued

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would be willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of donation.

Income tax recoverable in relation to investments income is recognised at the time the investment income is receivable.

(f) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. It is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The cost of each activity are made up of the total direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on the basis consistent with the use of resources.

Support costs are those costs incurred directly in support of expenditure on the objects of the company.

(g) Tangible fixed assets and depreciation

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of the asset may not be recoverable. Shortfalls between the caring value of the fixed assets and their recoverable amounts are recognised as impairments, impairments losses are recognised in the Statement of financial activities incorporating income and expenditure account.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation if provided at rated calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20 - 25% Straight Line

11

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

NOTES TO THE ACCOUNTS (continued)

(h) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the bank.

(i) Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

(j) Cash at Bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit of similar account.

(k) Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that the transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount at the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of these amounts, discounted at the pre-tax discounted rate that reflects the risks specific to the liability. The unwinding of the discount is recoginsed within the interest payable and similar charges.

(l) Financial instruments

The company only has financial assets and financial liabilities of a kind that qualifies as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

(m) Fund accounting

General funds are unrestricted funds which are available for the use at the discretion of the Trustees in the furtherance of the general objectives of the company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with the specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs 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.

12

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

NOTES TO THE ACCOUNTS (continued)

2
**3 **		 Income from Donations and Legacies
Donations
Other
Totals 2025
Totals 2024
Income from Charitable Activities
TEO - Ethnic Minorities
CRC - Main grant
NHSCT - Navigator Funding
Woven Housing Assocation
Causeway Coat & Glens Council
British Red Cross
Radius Housing
Triangle Housing
Halifax
Department of Health
Department for the Communities
Totals 2025
Totals 2024		 2025
Unrestricted
Restricted
Funds
Funds
TOTAL
£
£
£
4,475
-
4,475
15,446
90
15,536
19,921
90
20,011
4,148
-
4,148
2025
Unrestricted
Restricted
Funds
Funds
TOTAL
£
£
£
-
70,724
70,724
-
-
-
1,163
-
1,163
-
8,345
8,345
-
4,979
4,979
-
1,000
1,000
-
21,159
21,159
-
-
-
-
-
-
-
-
-
-
66,428
66,428
1,163
172,635
173,799
172
201,969
202,141		 2024
TOTAL
£
1,025
3,123
4,148
2024
TOTAL
£
74,210
27,302
14,330
-
-
1,420
12,680
2,426
2,563
172
67,038
202,141

13

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

NOTES TO THE ACCOUNTS (CONTINUED)

**4 ** Staff Costs and Numbers
Gross wages and salaries
Social security costs
Pension Costs		 2025
2024
£
£
143,294
119,901
6,157
5,452
2,854
1,466
152,305
126,819

No employee received emoluments of more than £60,000 (2024: None) The average monthly number of employees during the year was:

**5 ** Expenditure
Staff Costs
Depreciation and impairment
Programme Activity & Resources
Travel expenses
Staff training
Rent and Rates
Light and heat
Cleaning and maintenance
Insurance
Telephone and Broadband
Printing, stationery and postage
General expenses
Bank charges
Advertising
Consultants's fees
Accountancy fees
Grants Returned
Total 2025
Total 2024
Charitable Activities		 2025
Number
5
2025
TOTAL
£
152,305
756
22,194
519
195
18,945
10,521
3,144
1,080
4,050
6,607
4,182
405
-
10,551
8,308
-
243,763
267,603		 2024
Number
4
2024
Unrestricted
Restricted
Funds
Funds
£
£
27,718
124,587
26
730
2,205
19,990
149
370
195
-
5,829
13,116
4,784
5,737
2,243
901
-
1,080
3,608
442
4,190
2,417
3,222
960
252
152
-
-
2,778
7,773
5,556
2,752
-
-		 TOTAL
£
126,819
756
41,080
6,625
2,094
16,005
6,896
6,215
1,113
1,095
2,537
1,167
345
696
33,155
3,840
17,166
62,755
181,007		 267,603
37,336
230,267

14

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

NOTES TO THE ACCOUNTS (CONTINUED)

6 Trustees remuneration & expenses

During the year, no Trustees received any remuneration (2024 - £NIL). During the year, no Trustees received any benefits in kind (2024 - £NIL).

During the year, no Trustees received any reimbursement of expenses (2024- £NIL).

7
**8 **		 Trade debtors
Total 2025
Creditors: amounts falling due within one year
Accruals & Deferred Income
HMRC PAYE & Pension
Grants Returned
Total 2025
Debtors		 2025
£
84,698
84,698
2025
£
12,504
-
-
12,504		 2024
£
90,033
90,033
2024
£
8,664
291
17,166
26,122

9 Independent examiner's remuneration

The independent Examiner's remuneration amounts to an Independent Examination fee of £1,200 (2024 - £1,200)

10 Related party transactions

There were no related party transactions during the year.

15

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

NOTES TO THE ACCOUNTS (continued)

11 Statement of funds - current year

**12 ** Restricted funds
Department for Communities
The Executive Office - MEDF
Children in Need
CC&G ESOL Conversation Cafe
Causeway PCSP Grant
Awards for All
Halifax
Woven Housing Assocation
British Red Cross
BEAM
National Lottery
Radius Housing
Total restricted funds
Unrestricted funds
General
Total of funds - current year
Statement of fund- prior year
Total Unrestricted funds
Total unrestricted funds
Total restricted funds
Total of funds - prior year		 Balance at
1 April
2024
Income
Expense
Transfer
in/out
Balance at
31 March
2025
£
£
£
£
£
-
66,428
(66,428)
-
-
-
70,724
(76,399)
5,675
-
7,644
(7,644)
-
-
-
4,277
(4,277)
-
-
-
748
(748)
-
-
1,002
-
(465)
-
537
583
-
(583)
-
-
-
8,345
(8,345)
-
-
-
1,000
(1,000)
-
-
-
45
-
-
45
531
(265)
-
266
-
21,159
(14,854)
-
6,305
9,760
172,725
(181,007)
5,675
7,153
256,769
21,084
(62,755)
(5,675)
209,423
256,769
21,084
(62,755)
(5,675)
209,423
266,529
193,810
(243,763) -
216,576
Balance at
1 April
2023
Income
Expense
Transfer
in/out
Balance at
31 March
2024
289,785
4,320
(37,336)
-
256,769
38,058
201,969
(230,267)
-
9,760
327,843
206,289
(267,603) -
266,529

16

BUILDING COMMUNITIES RESOURCE CENTRE LTD

(Private company limited by guarantee without share capital) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Overview of Restricted Funds (continued)

13 Fixed Assets

Fixed Assets
COST
Additions
At 31 March 2025
DEPRECIATION
Charge for the year
At 31 March 2025
NET BOOK VALUE
At 1 April 2024
At 31 March 2025
At 1 April 2024
At 1 April 2024		 Fixtures
and fittings
£
40,319
-
40,319
37,532
756
38,288
2,787
2,031

17