IRIS Accounts Production v25.3.0.601 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04400718 2024-03-31 04400718 2025-03-31 04400718 2024-04-01 2025-03-31 04400718 2023-03-31 04400718 2023-04-01 2024-03-31 04400718 2024-03-31 04400718 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 04400718 ns15:PoundSterling 2024-04-01 2025-03-31 04400718 ns11:FRS102 2024-04-01 2025-03-31 04400718 ns0:IndependentExaminationCharity 2024-04-01 2025-03-31 04400718 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04400718 ns11:FullAccounts 2024-04-01 2025-03-31 04400718 ns0:CharitiesSORP 2024-04-01 2025-03-31 04400718 ns16:EnglandWales 2024-04-01 2025-03-31 04400718 ns11:RegisteredOffice 2024-04-01 2025-03-31 04400718 ns0:Trustee2 2024-04-01 2025-03-31 04400718 ns0:Trustee3 2024-04-01 2025-03-31 04400718 ns0:Trustee4 2024-04-01 2025-03-31 04400718 ns0:Trustee5 2024-04-01 2025-03-31 04400718 ns0:Trustee6 2024-04-01 2025-03-31 04400718 ns0:Trustee7 2024-04-01 2025-03-31 04400718 ns0:Trustee8 2024-04-01 2025-03-31 04400718 ns0:Trustee1 2024-04-01 2025-03-31 04400718 ns0:Trustee9 2024-04-01 2025-03-31 04400718 ns11:CompanySecretary1 2024-04-01 2025-03-31 04400718 ns0:Activity8 2024-04-01 2025-03-31 04400718 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 04400718 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 04400718 ns0:Activity8 2023-04-01 2024-03-31 04400718 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 04400718 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 04400718 ns0:TotalUnrestrictedFunds 2024-03-31 04400718 ns0:TotalRestrictedIncomeFunds 2024-03-31 04400718 ns0:TotalUnrestrictedFunds 2025-03-31 04400718 ns0:TotalRestrictedIncomeFunds 2025-03-31 04400718 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-03-31 04400718 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-03-31 04400718 ns10:WithinOneYear 2025-03-31 04400718 ns10:WithinOneYear 2024-03-31 04400718 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04400718 ns10:PlantMachinery 2024-04-01 2025-03-31 04400718 ns10:MotorVehicles 2024-04-01 2025-03-31 04400718 2 2024-04-01 2025-03-31 04400718 1 2024-04-01 2025-03-31 04400718 1 2023-04-01 2024-03-31 04400718 ns10:OwnedAssets 2024-04-01 2025-03-31 04400718 ns10:OwnedAssets 2023-04-01 2024-03-31 04400718 ns0:Activity8 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 04400718 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 04400718 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 04400718 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 04400718 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-03-31 04400718 ns10:PlantMachinery 2024-03-31 04400718 ns10:FurnitureFittings 2024-03-31 04400718 ns10:MotorVehicles 2024-03-31 04400718 ns10:FurnitureFittings 2024-04-01 2025-03-31 04400718 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2025-03-31 04400718 ns10:PlantMachinery 2025-03-31 04400718 ns10:FurnitureFittings 2025-03-31 04400718 ns10:MotorVehicles 2025-03-31 04400718 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-03-31 04400718 ns10:PlantMachinery 2024-03-31 04400718 ns10:FurnitureFittings 2024-03-31 04400718 ns10:MotorVehicles 2024-03-31

REGISTERED COMPANY NUMBER: 04400718 (England and Wales)

REGISTERED CHARITY NUMBER: 1097505

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Homemakers Community Recycling

Homemakers Community Recycling

Contents of the Financial Statements

for the Year Ended 31 March 2025

| Page |

Report of the Trustees | 1 |  | to |  | 4

Independent Examiner's Report | 5 |

Statement of Financial Activities | 6 |

Balance Sheet | 7 |  | to |  | 8

Notes to the Financial Statements | 9 |  | to |  | 14

Homemakers Community Recycling (Registered number: 04400718)

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 Charity's objectives are twofold:

1. To advance public education in the economic, social and environmental benefits of re-use and recycling, the reduction of pollution, the protection of the environment and the promotion of research into the same, together with the publication of the useful results of that research.

2.. The conservation and protection of the (physical and natural) environment the promotion of sustainable waste management services in accordance with the Best Practicable Environment Option (BPEO).

(Here sustainable waste management practices include minimization , minimization of pollution and harm from waste, re-use of waste, recycling of waste, waste recovery activities and clearing of pollutants from contaminated waste and BPEO shall have the meaning given to it in the White Paper "Waste Strategy 2000 for England & Wales")

FINANCIAL REVIEW

Financial position

During the period the charity obtained £41,000 of grant funding to assist with the ongoing development of the gasworks site.

Total income for the period amounted to £370,718 and after allowing for expenditure of £308,087 generated a surplus of £62,631.

The balance sheet as at the period end date disclosed total funds of £721,587 which increased from the opening position of £658,956.The trustees are satisfied with the level of reserves at the period end date.

Homemakers Community Recycling (Registered number: 04400718)

Report of the Trustees

for the Year Ended 31 March 2025

FINANCIAL REVIEW

Reserves policy

Any business including a social enterprise with charitable objectives like Homemakers needs to maintain adequate cash reserves to reduce the risk of being unable to pay staff and other operating costs in the event of significant short term reduction in income or other adverse business circumstances.

Homemakers income streams are diverse and quite resistant to economic recession as recent experience has shown. However with its small core of highly experienced staff, Homemakers is particularly vulnerable to the loss of one or more of those staff. Another risk is legal costs associated with a claim not covered by Homemakers' insurance.

Funds described as Restricted or Designated in the accounts must be excluded as they come from grants awarded for a particular purpose or from a decision by the Trustees to allocate reserves to meet a particular requirement and thus cannot be used to fund day to day expenditure. Our free reserves arising from trading and grants not tied to specific expenditure can be counted for this purpose.

The Charity has established the following designated reserves:

1. Security Reserve.

These are required to ensure Homemakers is able to cover its debts in the case of catastrophic circumstances which necessitate wind-up of the business and closure of the charity.

Sums are required to cover staff redundancy, legal and accounting costs. These are more than covered by the value of the building (conservatively £150,000) and vehicles etc (£10,000) and the further land with development potential. Free bank balances are in the region of £240,000 so no reserve is required but in the event of a forced wind up it would take some time to realise the value of the property which could delay redundancy payments. The trustees recommended that a reserve of £20,000 is maintained.

2. Working Capital Reserve.

The reserve is a buffer in case of significant downturn in trading income either severe over a short period due to disruption of activity or a longer term more modest downturn eg due to competition or economic recession. A reserve equivalent to two months expenditure is considered reasonable for the purpose.

At current levels of activity this would amount to approximately £40,000.

3.Capital Reserve.

This reserve was established to assist with the cost of replacing the organisations vehicles. The trustees estimate that the cost of a second-hand Luton type truck would be £20,000. The charity has five vehicles which each have an expected life of six years. The trustees have established a reserve of £10,000.

Homemakers Community Recycling (Registered number: 04400718)

Report of the Trustees

for the Year Ended 31 March 2025

FINANCIAL REVIEW

Comments from the chair

Review of Activities

Last year we continued to upgrade our site at Merthyr Road, having now installed a new toilet/canteen block and a new workshop/store room.

This year will see the introduction of the EPOS system which will automate many of the manual systems we currently employe to accept, move and sells goods. It will allow us to claim Gifts Aid on good donated and sold by us, which will have a major impact on our income stream.

We will also be focusing on staff training with a view to enhancing the skills sets of our employees and providing new skills for volunteers to support those who are seeking employment opportunities.

I would like to thank the outgoing Chair and retiring trustee for their commitment to Homemakers Community Recycling, which has been much appreciated. I would also like to thank our customers and stakeholders for their support, the staff and volunteers at Homemakers for their unflagging professionalism and enthusiasm and my colleagues on the Board for their continued commitment Homemakers.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organizational structure

A board of Trustees meets regularly to administer the Charity. One third of the Trustees must retire each year by rotation and can be reappointed. The minimum number of trustees is four and the maximum is sixteen. It is confirmed that the trustees had regard to the guidance issued by the Charity Commission on Public Benefit.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04400718 (England and Wales)

Registered Charity number

1097505

Registered office

The Chapel

The Old Workhouse, Hatherleigh Place

Union Road West

Abergavenny

Momnouthshire

NP7 7RL

Trustees

Dr S Bilsborough (resigned 16.7.25)

R G Harris

G Harris (resigned 19.10.25)

Mr M J Hickman JP (resigned 15.10.25)

N F H Miller

Mr N W H Tatam

Rev Dr C R Walters (resigned 15.10.25)

Mrs J Barratt (appointed 8.5.24)

T M Davies (appointed 22.10.25)

Homemakers Community Recycling (Registered number: 04400718)

Report of the Trustees

for the Year Ended 31 March 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Company Secretary

R H M Davies

Independent Examiner

Ashmole & Co.

Chartered Certified Accountants

The Old School

The Quay

Carmarthen

Carmarthenshire

SA31 3LN

Approved by order of the board of trustees on 6 November 2025 and signed on its behalf by:

Mrs J Barratt - Trustee

Independent Examiner's Report to the Trustees of

Homemakers Community Recycling

Independent examiner's report to the trustees of Homemakers Community Recycling ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

D.M.T Gould B.A (Hons), A.C.A, F.C.C.A

Ashmole & Co.

Chartered Certified Accountants

The Old School

The Quay

Carmarthen

Carmarthenshire

SA31 3LN

6 November 2025

Homemakers Community Recycling

Statement of Financial Activities

for the Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Charitable activities

Recycling | - |  | 42,000 |  | 42,000 |  | 36,000 |

Other trading activities | 2 | 311,075 |  | - |  | 311,075 |  | 255,877 |

Investment income | 3 | 1,509 |  | - |  | 1,509 |  | 445 |

Other income | 16,134 |  | - |  | 16,134 |  | 3,327 |

Total | 328,718 |  | 42,000 |  | 370,718 |  | 295,649 |

EXPENDITURE ON

Charitable activities

Recycling | 305,641 |  | 2,446 |  | 308,087 |  | 276,703 |

NET INCOME | 23,077 |  | 39,554 |  | 62,631 |  | 18,946 |

RECONCILIATION OF FUNDS

Total funds brought forward | 627,632 |  | 31,324 |  | 658,956 |  | 640,010 |

TOTAL FUNDS CARRIED FORWARD | 650,709 |  | 70,878 |  | 721,587 |  | 658,956 |

Homemakers Community Recycling (Registered number: 04400718)

Balance Sheet

31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 8 | 322,418 |  | 70,878 |  | 393,296 |  | 318,685 |

CURRENT ASSETS |

Debtors | 9 | 28,469 |  | - |  | 28,469 |  | 34,005 |

Cash at bank and in hand | 308,803 |  | - |  | 308,803 |  | 315,713 |

337,272 |  | - |  | 337,272 |  | 349,718 |

CREDITORS |

Amounts falling due within one year | 10 | (8,981 | ) | - |  | (8,981 | ) | (9,447 | )

NET CURRENT ASSETS | 328,291 |  | - |  | 328,291 |  | 340,271 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 650,709 |  | 70,878 |  | 721,587 |  | 658,956 |

NET ASSETS | 650,709 |  | 70,878 |  | 721,587 |  | 658,956 |

FUNDS | 11

Unrestricted funds | 650,709 |  | 627,632 |

Restricted funds | 70,878 |  | 31,324 |

TOTAL FUNDS | 721,587 |  | 658,956 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

Homemakers Community Recycling (Registered number: 04400718)

Balance Sheet - continued

31 March 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 6 November 2025 and were signed on its behalf by:

J Barratt - Trustee

Homemakers Community Recycling

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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 UK 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' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| 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.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Homemakers Community Recycling

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | OTHER TRADING ACTIVITIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Sale of donated goods | 129,804 |  | 98,797 |  |

| Collection charges | 89,330 |  | 90,134 |  |

| MCC tonnage | 90,538 |  | 61,761 |  |

| E-Bay contribution | 1,403 |  | 5,185 |  |

311,075 |  | 255,877 |  |

3. | INVESTMENT INCOME

| 31.3.25 |  | 31.3.24

£ | £ |

| Deposit account interest | 1,509 |  | 445 |  |

4. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 31.3.25 |  | 31.3.24

£ | £ |

| Depreciation - owned assets | 30,520 |  | 24,119 |  |

| Surplus on disposal of fixed assets | (11,000 | ) | (750 | ) |

5. | 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.

6. | STAFF COSTS

| The average monthly number of employees during the year was as follows:

| 31.3.25 |  | 31.3.24

| Recycling work | 6 |  | 6 |  |

| Administration | 2 |  | 2 |  |

8 |  | 8 |  |

| No employees received emoluments in excess of £60,000.

Homemakers Community Recycling

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| funds |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Charitable activities

| Recycling | 500 |  | 35,500 |  | 36,000 |

| Other trading activities | 255,877 |  | - |  | 255,877 |

| Investment income | 445 |  | - |  | 445 |

| Other income | 3,327 |  | - |  | 3,327 |

| Total | 260,149 |  | 35,500 |  | 295,649 |

| EXPENDITURE ON

| Charitable activities

| Recycling | 272,527 |  | 4,176 |  | 276,703 |

| NET INCOME/(EXPENDITURE) | (12,378 | ) | 31,324 |  | 18,946 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 640,010 |  | - |  | 640,010 |

| TOTAL FUNDS CARRIED FORWARD | 627,632 |  | 31,324 |  | 658,956 |

8. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 330,965 |  | 209,965 |  | 23,457 |  | 121,794 |  | 686,181 |  |

| Additions | 73,923 |  | 31,208 |  | - |  | - |  | 105,131 |  |

| Disposals | - |  | (11,000 | ) | - |  | - |  | (11,000 | ) |

| At 31 March 2025 | 404,888 |  | 230,173 |  | 23,457 |  | 121,794 |  | 780,312 |  |

| DEPRECIATION

| At 1 April 2024 | 82,182 |  | 174,016 |  | 23,457 |  | 87,841 |  | 367,496 |  |

| Charge for year | 8,098 |  | 15,632 |  | - |  | 6,790 |  | 30,520 |  |

| Eliminated on disposal | - |  | (11,000 | ) | - |  | - |  | (11,000 | ) |

| At 31 March 2025 | 90,280 |  | 178,648 |  | 23,457 |  | 94,631 |  | 387,016 |  |

| NET BOOK VALUE

| At 31 March 2025 | 314,608 |  | 51,525 |  | - |  | 27,163 |  | 393,296 |  |

| At 31 March 2024 | 248,783 |  | 35,949 |  | - |  | 33,953 |  | 318,685 |  |

Homemakers Community Recycling

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 14,286 |  | 22,940 |  |

| Other debtors | 14,183 |  | 11,065 |  |

28,469 |  | 34,005 |  |

10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 164 |  | 484 |  |

| VAT | 1,865 |  | 1,703 |  |

| Other creditors | 6,952 |  | 7,260 |  |

8,981 |  | 9,447 |  |

11. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 557,632 |  | 23,077 |  | 580,709 |  |

| Security reserve | 20,000 |  | - |  | 20,000 |  |

| Working Capital Reserve | 40,000 |  | - |  | 40,000 |  |

| Capital reserve | 10,000 |  | - |  | 10,000 |  |

627,632 |  | 23,077 |  | 650,709 |  |

| Restricted funds

| Gasworks site building project | 31,324 |  | 39,554 |  | 70,878 |  |

| TOTAL FUNDS | 658,956 |  | 62,631 |  | 721,587 |  |

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 328,718 |  | (305,641 | ) | 23,077 |  |

| Restricted funds

| Gasworks site building project | 41,000 |  | (1,446 | ) | 39,554 |  |

| Uniform fund | 1,000 |  | (1,000 | ) | - |  |

42,000 |  | (2,446 | ) | 39,554 |  |

| TOTAL FUNDS | 370,718 |  | (308,087 | ) | 62,631 |  |

Homemakers Community Recycling

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

11. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.23 |  | in funds |  | funds |  | 31.3.24 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 580,010 |  | (12,378 | ) | (10,000 | ) | 557,632 |  |

| Security reserve | 10,000 |  | - |  | 10,000 |  | 20,000 |  |

| Working Capital Reserve | 40,000 |  | - |  | - |  | 40,000 |  |

| Capital reserve | 10,000 |  | - |  | - |  | 10,000 |  |

640,010 |  | (12,378 | ) | - |  | 627,632 |  |

| Restricted funds

| Gasworks site building project | - |  | 31,324 |  | - |  | 31,324 |  |

| TOTAL FUNDS | 640,010 |  | 18,946 |  | - |  | 658,956 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 260,149 |  | (272,527 | ) | (12,378 | ) |

| Restricted funds

| Gasworks site building project | 35,500 |  | (4,176 | ) | 31,324 |  |

| TOTAL FUNDS | 295,649 |  | (276,703 | ) | 18,946 |  |

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.23 |  | in funds |  | funds |  | 31.3.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 580,010 |  | 10,699 |  | (10,000 | ) | 580,709 |  |

| Security reserve | 10,000 |  | - |  | 10,000 |  | 20,000 |  |

| Working Capital Reserve | 40,000 |  | - |  | - |  | 40,000 |  |

| Capital reserve | 10,000 |  | - |  | - |  | 10,000 |  |

640,010 |  | 10,699 |  | - |  | 650,709 |  |

| Restricted funds

| Gasworks site building project | - |  | 70,878 |  | - |  | 70,878 |  |

| TOTAL FUNDS | 640,010 |  | 81,577 |  | - |  | 721,587 |  |

Homemakers Community Recycling

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

11. | MOVEMENT IN FUNDS - continued

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 588,867 |  | (578,168 | ) | 10,699 |  |

| Restricted funds

| Gasworks site building project | 76,500 |  | (5,622 | ) | 70,878 |  |

| Uniform fund | 1,000 |  | (1,000 | ) | - |  |

77,500 |  | (6,622 | ) | 70,878 |  |

| TOTAL FUNDS | 666,367 |  | (584,790 | ) | 81,577 |  |

12. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2025.