AIMCommunity Limited

	Page
Trustees' Report	1—7
Independent Examiner's Report	8
Statement of Financial Activities (including Income and Expenditure Account)	9
Comparative Statement of Financial Activities (including Income and Expenditure Account)	10
Balance Sheet	11
Notes to the Financial Statements	12—18

The trustees present their report and the financial statements for the year ended 31 August 2025.

Objectives and Activities

Aims and Objectives

Objects and aims

To act as a resource primarily for young people in Southern England by providing advice and assistance and organising programs of creative, physical, educational, and other activities as a means of:

a) Advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals;

b) Advancing education;

c) Relieving unemployment;

d) Providing recreational and leisure time activities in the interest of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life for such persons.

To promote learning in people who are not in education, employment or training, through the continued development of their individual capabilities, competencies, skills and understanding in subjects of educational value.

Objectives, strategies, and activities

AIMCommunity Limited was formed as a direct result of Frontier Youth Trust (Charity Numbers 1059328 and SC043239) shift to move its locally funded projects working in those local communities to become autonomous and independent charities. Thence under an asset transfer agreement dated 31 December 2019 all staff, assets, and activities of the AIMCommunity project were transferred to the newly formed charity of AIMCornmunity Limited to continue its work based in Bournemouth.

Significant Activities

AIMCommunity Board Report

The financial year 2024/2025 brought many opportunities for AIMCommunity in our development of programmes to support young people and young adults in BCP and Dorset. Our 3 original main programmes, AIM Arts Academy, Creative Mentoring and Starfish Mentoring, were joined by a new service called FLAiM, a day provision for young adults with learning difficulties, disabilities and SEND.

Alongside our main work, these programmes were supplemented by specialist staff including a social worker, 2 occupational therapists, a learning specialist and an ELSA. This additional support into the main programmes has allowed AIMCommunity's provision to take very positive steps towards providing high quality and high level wrap around services across all programmes.

Impact Statement - AIMCommunity

The theft of vital funds by a trusted employee in a key role within our charity, has had a profound and damaging impact on our organisation, staff, volunteers and the people we support.

In January 2025, Lloyds Bank reported suspicious activity on one of AIMCommunity’s bank accounts which was immediately investigated, Dorset Police were called in to investigate and the Charity Commission informed. During subsequent months the full extent of the theft and fraud was uncovered in close working with the Police and believed to be £32,257.06. The current situation is that we are expected to recover 100 percent of the funds stolen upon successful completion of the court case which is expected during the 2025/2026 Financial Year.

This has had a considerable impact on our ability to support the wider community who place their trust in us.

Financially, the loss of funds directly reduced the resources available for our core charitable activities. Money that should have gone toward delivering essential services and supporting vulnerable beneficiaries was instead diverted through dishonest actions. This has forced us to delay or scale back some planned projects, creating real consequences for the individuals and families who rely on our support.

Operationally, the incident has caused significant disruption. Staff and trustees have had to dedicate extensive time and effort to investigations, audits, and rebuilding systems of financial control, diverting focus from our mission and day-to-day work, focusing on those most vulnerable in society.

...CONTINUED

Page 1

Page 2

AIMCommunity Limited

Trustees' Report (continued)

For The Year Ended 31 August 2025

Significant Activities - continued

Emotionally and reputationally, the breach of trust has been devastating. Our charity is built on integrity and community confidence, and this betrayal has shaken both. We have worked hard to reassure donors, funders, and volunteers that strong new safeguards are in place and that we remain transparent and accountable.

Despite the harm caused, we remain committed to learning from this incident. We have strengthened our financial procedures, introduced more robust oversight, and renewed our dedication to ethical governance. Our focus is on restoring confidence and ensuring every donation once again goes where it is most needed — to changing the lives of those who need it most, in our community, for the better.

FLAIM Annual Review

For the period of Sept 24 - Aug 25

General overview

FLAiM hosted an informal launch event in the community in Oct 2024 which was well attended and helped to spread awareness about FLAiM. Until we were able to acquire the Creekmoor Youth Centre building on a long term lease from BCP Council, we pivoted and ran 6 weeks of community sessions in Oct-Nov 2024. We had a small amount of success with this, but it was evident that having a base was vital.

Once acquiring the building, we did a soft launch over 2 days in December where we ran a variety of activities and invited the client group to attend for free, with great success. From here we launched in January 2025 on a Monday & Tuesday.

AIMCommunity worked with the Adult Social Care Commissioner, and with the support of the Trusted Reviewer Programme at CAN - which had been commissioned to find and spread awareness to families about new, community based services for Adults with Learning Disabilities. They were tasked in helping individuals to transition them out of their current provisions and into a new, more appropriate service for their needs. And whilst BCP caught up with this transition, CAN helped to fund the transition process. FLAiM soon became their ‘flagship’ service, due to our setup and ability to be proactive and flexible to the needs of our clients.

We soon realised there was an additional need for the service to grow and we expanded to providing Thursday’s in May 2025 and Friday’s in June 2025.

Initially we started with 6/7 clients and by March, with the support of CAN, FLAiM had 13 clients and the commissioner had to stop individuals transitioning over and the Trusted Reviewer programme was coming to an end. However, by that point, we had built a great reputation within Adult Social Care, and the Preparing for Adulthood team and learning disabilities team were reaching out to book trials for their clients. We now have 28 clients on our ‘books’, and due to team expansion we are able to accommodate a bigger capacity to keep up with the need!

Further connections have been developed with the Commissioner for Transport & supported employment and AIMCommunity has been invited to attend the ‘working groups’ to approve these services within BCP. This will provide us with greater insight into BCP developments which will help to inform AIM as a whole.

Over the year, we have provided a huge range of activities to empower our client group! We have been able to work with some fantastic professionals and FLAiM has built a fantastic foundation to continue its growth and development into the future.

Team

In September 2024 we employed a manager and 1 staff member on a 22 hour contract to develop the service. With the quick growth of FLAiM, we now have added an additional Activity Co-ordinator and a FLAiM Support Worker, all on full time contracts. The team has a varied skill set and knowledge base, and are passionate about the client group, which accounts for the successful growth of the service!

Future Plans

Our main focus will be the development of the Preparing for Adulthood Service. However, FLAiM as a whole, has the ability to be easily replicated with huge success.

We want to continue fundraising for better facilities for the clients, and I would like to further develop opportunities for the clients to access meaningful volunteering roles or even work placements.

AIM ARTS ACADEMY Annual Report September 2024-August 2025

...CONTINUED

Page 2

Page 3

AIMCommunity Limited

Trustees' Report (continued)

For The Year Ended 31 August 2025

Significant Activities - continued

General:

● Aim Arts Academy, based in AIMCentral KINSON, had a great year with full teaching staff, student support staff and full student enrollment.

● We supported 12 students with several Neurodiversities & SEN needs with EHCPs, and a total enrollment of 18 students. Those with EHCP have access to 1-2-1 support workers.

● We ran both Functional Skills Level 1-2 and GCSE Maths & English courses as well as Music Practitioners and Creative Digital Media Level 2 to Level 3 Extended Diploma Courses.

● We offered weekly mentoring, learning support and our new occupational therapy support sessions for our students as well as a weekly physical programme called AIMFIT. These are in addition to their qualification classes to widen out support our students need, both academically, pastorally and personally.

Team:

● We have 4 Qualified Teachers, 3 Student Support Workers, 2 Occupational Therapists, 1 Learning Support Worker, 1 Social Worker, 1 Animal Support Worker, 1 Qualified Physical Trainer. They all make up the Aim Arts Academy Team.

● It was a fantastic academic year where all teachers and support teams worked together to create the best supportive learning environment for the students to achieve their goals.

Delivery:

● 35 Hours a week of highly bespoke teaching across 6 subject areas.

● 12 hours of 1-2-1 personalized mentoring

● 8 hours of 1-2-1 Learning Support for our students with our specialist

● 4 hours a week of AIMFIT provision

● 4 hours a week of Occupational Therapy

ACHIEVEMENTS:

● We had 18 students enrolled this academic year- full capacity

● 100% of those students that submitted course work Passed with qualifications.

● 96% of our students passed with Maths & English Goals

● Aim Arts Academy also went under an OFSTED review as a subcontract provider of Skills & Learning and received a grading of “ Good”

● Several of our students got involved in other programmes in AIM;

■ Warm Space and supportive drop in service that feeds and signposts vulnerable families in our area.

■ JamSpace- a musical creative group for young teens to come to for social mentoring

Moving Forward:

● Aim Arts is hiring an additional Student Support work so we can provide even more support to our vulnerable students

● We are scheduling to provide a Preparing for Adulthood course in 2026

Creative Mentoring Annual Review

For the period of Sept 24 - Aug 25

General overview

● Creative Mentoring continued to provide 1-2-1 and group support for young people who were mainly attending long term provision with us. Mentoring formed part of their named Alternative Provision.

● Throughout the year the focus for mentors was on consolidating and elevating existing process and practice to continue to provide excellent mentoring support through the lens of Youth Work Practice to our young people.

● Creative Mentoring expanded our provision to our Creekmoor site giving additional hours for Creative Mentoring throughout the week

● We started to receive regular support from contracted providers such as Hey Doggie - our therapy dog - allowing support around emotions and regulation for young people. This provision has been instrumental in young people’s development.

Team

● The Creative Mentoring team consisted of the Creative Mentoring Manager (part time 16 hours a week), 5 part time mentors, totally 44 hours across the week and 1 part time English Tutor (4 hours a week)

● We recruited one new part time team member in March 2025

Delivery

...CONTINUED

Page 3

Page 4

AIMCommunity Limited

Trustees' Report (continued)

For The Year Ended 31 August 2025

Significant Activities - continued

● Over 30 hours of 1-2-1 support accessed by young people on a weekly basis

● 15 young people engaged with Creative Mentoring, either 1-2-1, group work or both, over the period

● 2 Group sessions - both running termly for 1.5 hours a week

○ C4 - Creative Group for ages 10-14.. In Jan 25 we moved from a format of ‘rotational creative activities’ each week to a ‘termly theme. Themes included, Art & Animation and Drama and Film Making.

○ JamSpace - Music jamming group for ages 14+ . Young People can come with any level of musicianship or vocal ability, and be willing to work with others in the group to learn what it is to be in a band. JamSpace have also showcased their work a number of times throughout the year, further developing confidence for young people.

Other achievements

● Creative Mentoring delivered a number of ‘holiday’ sessions in conjunction with Starfish throughout the year

● AIMFest - in conjunction with AAA & Starfish Mentoring, young people from Creative Mentoring showcased their work and attended AIMFest - AIMCOmmunity’s annual ‘festival’ in July. This was really well attended and a great opportunity for young people to collaboratively see the output of their work.

Moving forward

Since Easter 2025 there have been discussions about our overall mentoring provision at AIMCommunity. It is obvious that there is a lot of overlap between the 2 mentoring programmes, and currently the internal processes don’t allow for ease of support for young people who may come to AIMCommunity requesting one type of support, and then need us for something else.

Conversations with the management team have contributed to a new plan to amalgamate both mentoring projects to create a new project - ASPACE Mentoring - which will holistically support young people who wish to receive mentoring support at AIMCommunity. ASPACE Mentoring will officially launch in September 2025.

STARFISH Mentoring Annual Review

Starfish Group Mentoring has continued to have two groups in two different venues across Bournemouth, Christchurch and Poole. This academic year we have delivered one Starfish Group Mentoring group in Bournemouth that has had four young people each term (11 weeks per term) and Starfish Group Mentoring in Poole had six young people per term (also 11 weeks per term). There are three terms each per academic year for Starfish Group Mentoring.

Starfish Plus is the 1:1 mentoring provision from Starfish that takes place in the areas of Bournemouth, Christchurch and Poole. Starfish worked with 12 young people during September 2024 - August 2025. These provisions ranged from 6 weeks provision, up until a full academic year.

The LEAP Project (Listening Ears And Prevention) continued from the previous academic year. Between 1st September 2024 - 31st December 2024, the LEAP Project was able to fulfil the quota for 10 young people to attend the provision. Young people also qualified for six 1:1 mentoring sessions due to their attendance of ten or more drop in sessions.

Key Events

- Oceanarium

In July 2025 Starfish Group Poole and Bournemouth joined together to take young people to the Oceanarium. It was a fun and educational event that young people enjoyed. It was also an opportunity for young people to interact with new people and learn new communication and peer relationship skills.

- AIMFest

Creative Mentoring and Starfish joined together to plan and deliver AIMFest. This was an event on Friday 11th July for 2 hours. This event was for any young person and family member that attends AIMCommunity programmes and projects. This event showcased the work that young people have been producing over the past year, opportunities for young people to perform on the day, and food and drink for people. Both young people and parents/carers were able to perform music, share art work, create digital games for the community to play, and display short stories in front of people during the day. The event was a success and we were able to gather feedback from the event from staff, young people, parents/carers and the local members of the community.

Half Term Provision

Over the academic year Starfish has worked with Creative Mentoring to deliver three half term projects.

During the October half term, Starfish Mentoring delivered an Autumn Celebration. This was for young people to take part in team activities and problem solving games.

Young people also watched a film during this event. Twelve people in total took part in this event.

During February half term Creative Mentoring delivered an arts event that was based on the universe. Young people that attended (eight in total) were able to paint, decorate and use cardboard to make a solar system.

...CONTINUED

Page 4

Page 5

AIMCommunity Limited

Trustees' Report (continued)

For The Year Ended 31 August 2025

Significant Activities - continued

Wellbeing Walks

Starfish Mentoring hosted three wellbeing walks between October 2024 and May 2025.

In October, a wellbeing walk was targeted at parents and carers of young people that AIMCommunity works with, in order to give space and wellbeing to the parents and carers that need some time to reflect. This wellbeing walk took place from Bournemouth pier towards Sandbanks.

In December, Starfish Mentoring hosted a wellbeing walk in Poole for all ages. This walk started in Poole town centre and ended with a church Christmas choir service.

In May 2025, the third wellbeing walk took place at Hengisbury Head. It journeys from a cafe at Hengisbury head to Boscombe pier and back again. This walk was for any new people that have not started yet or have recently entered AIMCommunity provision.

Paid Staff

Starfish have six paid staff. One staff full time, one staff on 27 hours a week, two staff members on 6.5 hours a week, and two staff members on 5 hours a week. Between all staff members, mornings, afternoons, evenings and weekends are covered for provision.

Volunteers

Starfish currently have three volunteers. The volunteers cover support in Starfish Group, Starfish Plus, and ASPACE drop in.

Funding

Starfish Mentoring has acquired more funding from the Police and Crime Commissioner. In August 2025, Starfish Mentoring received a further £5,000 to develop a drop in for young people aged between 11 - 18 years. Funding runs until 31st August 2026.

Starfish is funded through 1:1 and group sessions that referrals have paid for so that young people can attend. Starfish is also funded through grants and fundraising.

Plans for the Future

- Starfish Mentoring to merge with Creative Mentoring to increase potential of income, provision and session delivery

- More staff that can work on multiple days, times and locations

- Starfish/Creative Mentoring to have its own building to deliver more sessions throughout the week.

- Further funding from local charities and grants

- Increase revenue and income through long term 1:1 mentoring provision.

- To merge the two AIMCommunity mentoring programmes

Public Benefit

Public benefit

The Charity's objects are restricted specifically, only for the public benefit to act as a resource for young people up to the age of 25 years living in Southern England by providing advice and assistance and organising programs of creative, physical, educational and other activities.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Ms Suzanne Burgess

Ms Toni Taylor

Mr Jonathan Williams (appointed 01/09/2024)

Mr Chris Cook (appointed 01/09/2024)

Ms Clare Belcher (appointed 01/09/2024)

Page 5

Page 6

AIMCommunity Limited

Trustees' Report (continued)

For The Year Ended 31 August 2025

Charity Number

1185928

Company Number

12146728

Registered Office

AIMCentral East Howe Youth Centre

Kinson Road

Bournemouth

Dorset

BH10 5HD

Independent Examiner

Yuval Salomi FCCA

Artema Ltd

1a Kingsburys Lane
Ringwood
BH24 1EL

Page 6

Page 7

AIMCommunity Limited

Trustees' Report (continued)

For The Year Ended 31 August 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Ms Toni Taylor

Trustee

22/05/2026

Page 7

Page 8

AIMCommunity Limited

Independent Examiner's Report to the Trustees of AIMCommunity Limited

For The Year Ended 31 August 2025

Independent Examiner's Report to the Trustees of AIMCommunity Limited

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

Responsibilities and Basis of Report

As the charity 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 the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I 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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Yuval Salomi FCCA

22/05/2026

1a Kingsburys Lane
Ringwood
BH24 1EL

Page 8

Page 9

AIMCommunity Limited

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2025

Statement of Financial Activities (including Income and Expenditure Account)

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	2,884	10,000	12,884	54,805
Charitable activities:
Fundraising		565,320	-	565,320	549,983
Investments	4	4,307	-	4,307	2,219

		572,511	10,000	582,511	607,007

EXPENDITURE ON:
Raising funds	6	(658,163 )	(64,933 )	(723,096 )	(545,959 )
Charitable activities:	6
Other		(850 )	-	(850 )	-

		(659,013 )	(64,933 )	(723,946 )	(545,959 )

NET (EXPENDITURE)/INCOME		(86,502 )	(54,933 )	(141,435 )	61,048


NET MOVEMENT IN FUNDS		(86,502 )	(54,933 )	(141,435 )	61,048
RECONCILIATION OF FUNDS:
Total funds brought forward		337,376	56,076	393,452	332,404

TOTAL FUNDS CARRIED FORWARD	16	250,874	1,143	252,017	393,452

The notes on pages 12 to 16 form part of these financial statements.

Page 9

Page 10

AIMCommunity Limited

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2025

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2024
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	2,170	52,635	54,805
Charitable activities:
Fundraising		549,983	-	549,983
Investments	4	2,219	-	2,219

		554,372	52,635	607,007

EXPENDITURE ON:
Raising funds	6	(541,990 )	(3,969 )	(545,959 )
Charitable activities:	6

NET INCOME		12,382	48,666	61,048


NET MOVEMENT IN FUNDS		12,382	48,666	61,048
RECONCILIATION OF FUNDS:
Total funds brought forward		324,994	7,410	332,404

TOTAL FUNDS CARRIED FORWARD	16	337,376	56,076	393,452

The notes on pages 12 to 16 form part of these financial statements.

Page 10

Page 11

AIMCommunity Limited

Balance Sheet

As At 31 August 2025

Balance Sheet

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	11	18,652	-	18,652	20,200

		18,652	-	18,652	20,200
CURRENT ASSETS
Debtors	12	52,807	-	52,807	76,661
Cash at bank and in hand		252,135	65,123	253,278	308,147

		304,942	65,123	306,085	384,808
Creditors: Amounts Falling Due Within One Year	13	(72,720 )	(63,980 )	(72,720 )	(11,556 )

NET CURRENT ASSETS (LIABILITIES)		232,222	1,143	233,365	373,252

TOTAL ASSETS LESS CURRENT LIABILITIES		250,874	1,143	252,017	393,452

NET ASSETS		250,874	1,143	252,017	393,452

FUNDS OF THE CHARITY
Restricted Funds				1,143	56,076
Unrestricted Funds				250,874	337,376

TOTAL FUNDS	16			252,017	393,452

For the year ending 31 August 2025 the charitable company was entitled to exemption from audit 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 trustees 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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Ms Toni Taylor

Trustee

22/05/2026

The notes on pages 12 to 16 form part of these financial statements.

Page 11

Page 12

AIMCommunity Limited

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

AIMCommunity Limited is a company limited by guarantee, incorporated in England & Wales, registered number 12146728 and registered charity number 1185928 . The registered office is AIMCentral East Howe Youth Centre, Kinson Road, Bournemouth, Dorset, BH10 5HD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

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

2.3. Resources Expended

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headingsthey have been allocated on a basis consistent 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 costsare allocated based on the spread of staff costs. All resources expended are inclusive of irrecoverable VAT.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance method
Fixtures & Fittings	25% reducing balance method
Computer Equipment	25% reducing balance method

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	2,884	-	2,884
Grants	-	10,000	10,000

	2,884	10,000	12,884

Page 12

Page 13

AIMCommunity Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

			2024
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	2,170	-	2,170
Grants	-	52,635	52,635

	2,170	52,635	54,805

4. Investment Income

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	4,307	2,219

5. Net Income/(Expenditure)

The net (expenditure)/income is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	5,050	6,733

6. Analysis of Expenditure

			2025
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	37,283	685,813	723,096

			2024
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	25,208	520,751	545,959

Page 13

Page 14

AIMCommunity Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Support Costs

	2025
	Raising funds
	£
Employee costs	586,636
Premises expenses	27,135
General administration	65,575
Depreciation	5,050
Governance costs	1,417

	685,813

	2024
	Raising funds
	£
Employee costs	454,095
Premises expenses	17,719
General administration	40,476
Depreciation	6,733
Interest payable	269
Governance costs	1,459

	520,751

8. Independent Examiner's Remuneration

Fees charged by the independent examiner for work undertaken in the year are shown below:

	2025	2024
	£	£
Independent examination of the financial statements	630	580

9. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	531,770	412,488
Social security costs	41,787	31,208
Other pension costs	14,684	10,399

	588,241	454,095

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 24 (2024: 22)

Page 14

Page 15

AIMCommunity Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

11. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	456	4,128	32,754	37,338
Additions	-	503	2,999	3,502

As at 31 August 2025	456	4,631	35,753	40,840

Depreciation
As at 1 September 2024	315	1,808	15,015	17,138
Provided during the period	35	580	4,435	5,050

As at 31 August 2025	350	2,388	19,450	22,188

Net Book Value
As at 31 August 2025	106	2,243	16,303	18,652

As at 1 September 2024	141	2,320	17,739	20,200

12. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	20,550	56,489
Other debtors	32,257	20,172

	52,807	76,661

13. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	28	2
Other creditors	4,430	1,717
Taxation and social security	12,942	9,207
Accruals and deferred income	55,320	630

	72,720	11,556

14. Deferred Income

Deferred income movements in the year were as follows:

	2025	2024
	£	£
Balance at the start of the period	-	-
Income deferred in the current period	54,690	-

Balance at the end of the period	54,690	-

Page 15

Page 16

AIMCommunity Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

15. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £14,684 (2024: £10,399).

At the balance sheet date contributions of £2,407 (2024: £1,717) were due to the fund and are included in creditors.

16. Movement in Funds

	As at 1 September 2024	Income	Expenditure	As at 31 August 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	337,376	572,511	(659,013 )	250,874
Restricted funds
Restricted Funds	56,076	10,000	(64,933 )	1,143


Total funds	393,452	582,511	(723,946 )	252,017

	As at 1 September 2023	Income	Expenditure	As at 31 August 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	324,994	554,372	(541,990 )	337,376
Restricted funds
Restricted Funds	7,410	52,635	(3,969 )	56,076


Total funds	332,404	607,007	(545,959 )	393,452

17. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

During the year no expenses were reimbursed to the trustees or paid directly to third parties.

	2025	2024
	£	£

18. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.

Page 16

Page 17

AIMCommunity Limited

Detailed Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2025

Detailed Statement of Financial Activities (including Income and Expenditure Account)

	2025	2024
	Total funds	Total funds
	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies

Donations and gifts	2,884	2,170
Grants	10,000	52,635

	12,884	54,805

Charitable Activities:
Fundraising
Income from charitable activities	565,320	549,983

	565,320	549,983
Investments

Bank interest receivable	4,307	2,219

	4,307	2,219


	582,511	607,007
EXPENDITURE ON:
Raising funds
Gifts	(76)	(113)
Direct Expenses	(2,770)	(14,992)
Registration/Exam fees	(3,422)	(3,240)
Student trips/outings	(1,250)	-
Therapy Costs	(4,310)	-
Student resources	(5,135)	-
Food for sessions/programmes	(4,962)	-
Activity expenses	(1,014)	-
Equipment	(8,145)	-
Fundraising event costs	(578)	-
Self-Employed Tutors	(3,417)	(6,863)
Wages and salaries	(2,204)	-
Wages and salaries	(529,566)	(412,488)
Employers NI	(41,787)	(31,208)
Employers pensions - defined contributions scheme	(14,684)	(10,399)
Staff entertaining	(447)	-
Staff exps	(56)	-
Travel expenses	(96)	-
Rent	(23,871)	(17,567)
Light and heat	(503)	-
Cleaning	(2,761)	(152)
Vehicle running costs	(1,195)	(1,613)
Staff mileage	(227)	(390)
Computer and IT consumables	(12,249)	(11,899)
Repairs, renewals and maintenance	(30,787)	(4,624)
Insurance	(3,426)	(2,102)
Printing, postage and stationery	(381)	(30)

...CONTINUED

Page 17

Page 18

AIMCommunity Limited

Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)

For The Year Ended 31 August 2025

Other
Stationery	(2,146)	(2,029)
Advertising and marketing costs	(1,907)	(2,697)
Training seminars and workshops	(4,954)	(4,607)
Telecommunications	(3,832)	(3,165)
Legal fees	(245)	(797)
Consultancy fees	(2,420)	-
Books	(302)	(390)
Subscriptions	(558)	(2,445)
Bank charges	(271)	(216)
Charitable donations	(350)	(1,282)
Other office costs	(28)	16
Entertaining	(50)	(391)
Sundry expenses	(247)	(1,815)
Depreciation	(5,050)	(6,733)
Prior Year adjustments	-	(269)
Independent examiner's fees	(630)	(580)
DBS Services	(787)	(879)

	(723,096)	(545,959)

Registration fees	(850)	-

	(850)	-


	(723,946)	(545,959)

NET (EXPENDITURE)/INCOME	(141,435)	61,048

Page 18