REGISTERED COMPANY NUMBER: 12117355 (England and Wales)

REGISTERED CHARITY NUMBER: 1186375

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

The Bucks Association for the Care of

Offenders

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Statement of Financial Position

5

to

6

Notes to the Financial Statements

7

to

11

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 December 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

The Bucks Association for the Care of Offenders ("BACO") aims to help prevent re-offending. It does this by making small grants and providing educational and training materials and initiatives to serving prisoners, those released on temporary licence and to support ex-offenders living in the county of Buckinghamshire and Milton Keynes.

ACHIEVEMENTS AND PERFORMANCE

The charity has successfully achieved the objects and has raised funds to enable this work to continue. The Board met four times (including once via Zoom). The AGM was held on 7th May 2025. The Directors/Trustees/Executive Committee have continued to steer BACO on a financially sound path.

FINANCIAL REVIEW

The following financial accounts show the result of the activities undertaken in the past year. A decrease of assets of £14,686 has been recorded. BACO's reserves policy is to maintain at least three months of the annual budgeted

expenditure in cash reserves.

STRUCTURE, GOVERNANCE AND MANAGEMENT

BACO is a Charitable Company Limited by Guarantee. The Directors/Trustees of the charity fulfil various executive roles. There are no salaried staff and no offices. The number of Directors/Trustees shall not be less than three nor more than nine with a three-year term and may be appointed for a maximum of three terms.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small

companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

12117355 (England and Wales)

Registered Charity number

1186375

Registered office

Heart of Bucks

New Road

Weston Turville

Aylesbury

Buckinghamshire

HP22 5QT

Trustees

C R Soames (Chair person, Fundraiser & Prisoner Support Volunteer)

C Donald (Membership Secretary)

A Muir (Prisoner Support Volunteer)

R S Farwell (Education & Training Lead & Prisoner Support Volunteer)

N Ross (Prisoner Support Volunteer - appointed 14 January 2025)

R Rossington (Grants Administrator)

C L Serjeant (Treasurer)

Honorary Personnel

President Countess Howe, HM Lord Lieutenant for Buckinghamshire

Independent Examiner

Fizz Accounting Limited

Unit A

St Andrews Court

Wellington Street

Thame

Oxfordshire

OX9 3WT

Approved by order of the board of trustees on 16 March 2026 and signed on its behalf by:

C R Soames - Trustee

Independent examiner's report to the trustees of The Bucks Association for the Care of Offenders ('the Company')

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

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.

Jane Park ACA

Fizz Accounting Limited

Unit A

St Andrews Court

Wellington Street

Thame

Oxfordshire

OX9 3WT

16 March 2026

31.12.25

31.12.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

45,366

1,000

46,366

83,297

Other trading activities

2

1,480

-

1,480

9,556

Investment income

3

626

-

626

676

Total

47,472

1,000

48,472

93,529

EXPENDITURE ON

Raising funds

106

-

106

2,112

Charitable activities

Costs of educational and training initiatives

4,585

-

4,585

941

Grants for individuals

55,565

1,000

56,565

39,081

Other

1,902

-

1,902

2,898

Total

62,158

1,000

63,158

45,032

NET INCOME/(EXPENDITURE)

(14,686

)

-

(14,686

)

48,497

RECONCILIATION OF FUNDS

Total funds brought forward

79,592

5,946

85,538

37,041

TOTAL FUNDS CARRIED FORWARD

64,906

5,946

70,852

85,538

31.12.25

31.12.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

CURRENT ASSETS

Cash at bank

64,906

5,946

70,852

85,538

NET CURRENT ASSETS

64,906

5,946

70,852

85,538

TOTAL ASSETS LESS CURRENT LIABILITIES

64,906

5,946

70,852

85,538

NET ASSETS

64,906

5,946

70,852

85,538

FUNDS

6

Unrestricted funds

64,906

79,592

Restricted funds

5,946

5,946

TOTAL FUNDS

70,852

85,538

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 16 March 2026 and were signed on its behalf by:

C L Serjeant - Trustee

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

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.

2.	OTHER TRADING ACTIVITIES

31.12.25

31.12.24

£

£

Fundraising events

1,480

9,556

3.	INVESTMENT INCOME

31.12.25

31.12.24

£

£

Deposit account interest

626

676

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

5.	COMPARATIVES (YEAR-END 31.12.24) FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

75,547

7,750

83,297

Other trading activities

9,556

-

9,556

Investment income

676

-

676

Total

85,779

7,750

93,529

EXPENDITURE ON

Raising funds

2,112

-

2,112

Charitable activities

Costs of educational and training initiatives

889

52

941

Grants for individuals

31,331

7,750

39,081

Other

2,898

-

2,898

Total

37,230

7,802

45,032

NET INCOME/(EXPENDITURE)

48,549

(52

)

48,497

RECONCILIATION OF FUNDS

Total funds brought forward

31,043

5,998

37,041

TOTAL FUNDS CARRIED FORWARD

79,592

5,946

85,538

6.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.25

in funds

31.12.25

£

£

£

Unrestricted funds

Unrestricted funds

79,592

(14,686

)

64,906

Restricted funds

Restricted funds - City and Guilds of London Institute

5,946

-

5,946

TOTAL FUNDS

85,538

(14,686

)

70,852

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Unrestricted funds

47,472

(62,158

)

(14,686

)

Restricted funds

Restricted funds - Aldo Trust

1,000

(1,000

)

-

TOTAL FUNDS

48,472

(63,158

)

(14,686

)

Comparatives for movement in funds

Net

movement

At

At 1.1.24

in funds

31.12.24

£

£

£

Unrestricted funds

Unrestricted funds

31,043

48,549

79,592

Restricted funds

Restricted funds - City and Guilds of London Institute

5,998

(52

)

5,946

TOTAL FUNDS

37,041

48,497

85,538

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Unrestricted funds

85,779

(37,230

)

48,549

Restricted funds

Restricted funds - Thames Valley Community Fund

5,000

(5,000

)

-

Restricted funds - Aldo Trust

750

(750

)

-

Restricted funds - Heart of Bucks

2,000

(2,000

)

-

Restricted funds - City and Guilds of London Institute

-

(52

)

(52

)

7,750

(7,802

)

(52

)

TOTAL FUNDS

93,529

(45,032

)

48,497

7.	RELATED PARTY DISCLOSURES

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

8.	RESTRICTED FUNDS - PURPOSE AND RESTRICTION ON FUNDS

Thames Valley Community Fund - Grants to ex-offenders with aim to reduce reoffending through education, employment and training within Buckinghamshire and Milton Keynes.

Heart of Bucks - Grants to ex-offenders with aim to reduce reoffending within Buckinghamshire, plus other support costs.

Aldo Trust - Grants to prisoners or recently released prisoners at no more than £25 per person for educational, welfare and employment purposes.

City and Guilds of London Institute - Educational initiatives for prisoners. This includes, inter alia, the development of an award bearing programme for prisoners to obtain the skills and qualifications to facilitate employment in the fitness industry on release.