Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
9 December 2025

And signed on behalf of the board by:
Name: Mr S R Taylor
Status: Director

Profit And Loss Account

for the Period Ended 31 March 2025

Balance sheet

As at 31 March 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Income is only recognised when the Charity is legally entitled to it and can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluntary income is received by way of grants that provide core funding or are of a general nature, donations and affiliation fees and is included in full in the Statement of Financial Activities. Grant funding, where entitlement is not conditional on the delivery of a specific performance by the Charity, is recognised when the Charity becomes unconditionally entitled to the grant. Incoming resources from charitable activities includes income received from grants where entitlement to funding is subject to specific performance conditions and is recognised as the Charity earns the right to consideration by its performance. Grants and donations received to purchase fixed assets are capitalised on receipt and categorised on the Balance Sheet as ‘Deferred Grants’; these grants are then released to the Income Statement over the estimated useful life of the underlying asset. Income from the provision of office services and support is recognised as earned.

  Tangible fixed assets depreciation policy

  Capital expenditure in the period is shown net of any grants received. Individual assets with an acquisition value (net of grants) below £1,000 are expensed in the year of purchase.

  Other accounting policies

  Expenditure is recognised on an accruals basis when a liability is incurred as soon as there is a legal or constructive obligation committing the Charity to the expenditure. Expenditure includes any VAT, which cannot be recovered, and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs primarily associated with meeting the constitutional and statutory requirements of the Charity and include the remuneration of the independent examiner, legal fees and costs linked to the Charity's compliance with regulation and good practice.

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	4	4