Acorah Software Products - Accounts Production 19.3.550 false true true 31 December 2024 1 January 2024 No description of principal activity true 1 January 2025 31 December 2025 31 December 2025 06136036 B Childs S Hodgson P Cooper W Duckworth M Booth 1120585 false false false false false false true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06136036 2024-12-31 06136036 2025-12-31 06136036 2025-01-01 2025-12-31 06136036 frs-core:ComputerEquipment 2025-12-31 06136036 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06136036 frs-core:ComputerEquipment 2024-12-31 06136036 frs-core:FurnitureFittings 2025-12-31 06136036 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06136036 frs-core:FurnitureFittings 2024-12-31 06136036 frs-core:PlantMachinery 2025-12-31 06136036 frs-core:PlantMachinery 2025-01-01 2025-12-31 06136036 frs-core:PlantMachinery 2024-12-31 06136036 frs-char:CharitableCompanyLimitedByGuarantee 2025-01-01 2025-12-31 06136036 frs-bus:FullAccounts 2025-01-01 2025-12-31 06136036 frs-bus:MediumEntities 2025-01-01 2025-12-31 06136036 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06136036 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 06136036 frs-char:TotalUnrestrictedFunds 2024-12-31 06136036 frs-char:TotalUnrestrictedFunds 2025-12-31 06136036 frs-char:TotalUnrestrictedFunds 2025-01-01 2025-12-31 06136036 frs-char:TotalRestrictedIncomeFunds 2025-12-31 06136036 frs-char:UnrestrictedFundsGeneral 2024-12-31 06136036 frs-char:UnrestrictedFundsGeneral 2025-01-01 2025-12-31 06136036 frs-char:UnrestrictedFundsGeneral 2025-12-31 06136036 frs-char:IndependentExaminationCharity 2025-01-01 2025-12-31 06136036 frs-countries:EnglandWales 2025-01-01 2025-12-31 06136036 frs-char:Trustee1 2025-01-01 2025-12-31 06136036 frs-char:Trustee2 2025-01-01 2025-12-31 06136036 frs-char:Trustee3 2025-01-01 2025-12-31 06136036 frs-char:Trustee4 2025-01-01 2025-12-31 06136036 frs-char:Trustee5 2025-01-01 2025-12-31 06136036 2023-12-31 06136036 2024-12-31 06136036 2024-01-01 2024-12-31 06136036 frs-char:TotalUnrestrictedFunds 2024-12-31 06136036 frs-char:TotalUnrestrictedFunds 2024-01-01 2024-12-31 06136036 frs-char:UnrestrictedFundsGeneral 2023-12-31 06136036 frs-char:UnrestrictedFundsGeneral 2024-01-01 2024-12-31 06136036 frs-char:UnrestrictedFundsGeneral 2024-12-31
Company registration number: 06136036
Charity registration number: 1120585
Branch Fm
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 December 2025
Branch Fm
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—4
Independent Examiner's Report | 5
Statement of Financial Activities (including Income and Expenditure Account) | 6
Balance Sheet | 7
Notes to the Financial Statements | 8—12

Page 1
Branch Fm
Company No. 06136036
Trustees' Report For The Year Ended 31 December 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 December 2025.
Objectives and Activities
Aims and Objectives
The objects of the charity are the advancement of the Christian faith either in the United Kingdom or overseas with particular emphasis on the use of Christian Radio along with other forms of broadcasting media and the promotion of such other charitable purposes as the Board shall determine from time to time.
Significant Activities
Throughout the period the charity has undertaken radio broadcasting as "Branch FM Radio for Life", on 101.8 MHz, in West Yorkshire and over the internet at www.branchfm.com/player/.
Public Benefit
With reference to the duty in section 17(5) of the Charities Act 2011, the trustees confirm that they have referred to the Charity Commission's guidance on public benefit - including 'Public benefit: the public benefit requirement (PBl)' and 'Public benefit: running a charity (PB2)' - when reviewing the charity's aims and objectives and in planning its current and future 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 Charity Commission’s guidance on public benefit.
Additional Note
Volunteers
Throughout the year the charity was heavily dependant on the services of volunteers to assist with both fundraising and broadcasting. The charity is able to employ a broadcaster but his contribution is supported by the efforts of volunteers.
Achievements and Performance
Main Achievements
Charitable activities
Throughout the period the trustees consider that "Branch FM Radio for Life" has been successful in attracting increasing numbers of listeners and by doing so has enhanced the achievement of the charity's objectives.
Additional Note
Fundraising activities
The activities of the charity are to raise funds and to invite and receive contributions.
The charity has raised £19,058 in the year (2024: £19,649).
Financial Review
Financial Position
The trustees report a small loss for the year of £699 (2024: profit £619). Tight financial control has been exercised throughout the year with a particular emphasis on fundraising spurred on by the challenging economic climate.
Reserves Policy
The policy of the charity as regards reserves is to accumulate income in order to set aside funds for special purposes or as reserves against future expenditure. While the charity has no quantified reserves policy in place the Board considers that the level of reserves of the charity at the period end to be satisfactory.
Page 1
Page 2
Branch Fm
Trustees' Report (continued)
For The Year Ended 31 December 2025
Structure, Governance and Management
Governing Document
The charity, which is constituted as a Company Limited by Guarantee, is controlled by its governing documents, the Memorandum and Articles of Association, adopted 5 March 2007.
Trustee Selection Methods
Company members are also appointed as trustees under the Articles of Association. The Board must ensure that when admitting new company members it takes into account, to the extent that the Board considers it practicable to do so, the need for company members who become trustees to contribute to the skills mix and balance of the Board as a whole.
New company members, who must be aged 18 or over, are admitted as trustees by the incumbent trustees if deemed suitable and appropriate, following receipt of a written application to become a company member and a signed statement that they are fully in agreement with the articles of faith as enshrined within the company's
Articles of Association.
Additional Note
Organisational structure
Day-to-day management of the activities of the charity are delegated by the trustees to Mr S P Hodgson, the Chief Executive.
Induction and training of new trustees
The charity has not adopted specific policies for the induction and training of trustees. The Board are however mindful of the need for trustees to keep abreast of developments in company and charity law and best practice.
Risk management
The trustees are mindful of their duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The major risks are perceived by the Board to lie in the areas surrounding funding and quality of delivery of charitable activities.
The trustees are mindful that in order for the charitable objectives to be achieved the charity must have sufficient funding to enable it to meet its ongoing running costs and other financial commitments. Fundraising activities are actively undertaken by the trustees and promoted on the charity's website (www.branchfm.com).
The trustees are equally mindful that in order for the charitable objectives to be achieved the quality of broadcasting, both in terms of content and delivery, must be of the highest standards. To this end the trustees have instigated a system of gathering feedback from listeners and ensure that station personnel take every advantage of all appropriate training opportunities that arise.
Reference and Administrative Details
Trustees
B Childs
S Hodgson - Secretary
P Cooper
W Duckworth
M Booth - Chairman
Charity Number
1120585
Company Number
06136036
Page 2
Page 3
Branch Fm
Trustees' Report (continued)
For The Year Ended 31 December 2025
Independent Examiner
Campbell Ritchie Chartered Accountants Ltd
21 Warnocks Lane
Coleraine
Co. Londonderry
BT52 1TH
Page 3
Page 4
Branch Fm
Trustees' Report (continued)
For The Year Ended 31 December 2025
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Branch Fm 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 Standards (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 statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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:

S Hodgson Trustee
20/07/2026

Page 4
Page 5
Branch Fm
Independent Examiner's Report to the Trustees of Branch Fm
For The Year Ended 31 December 2025
Independent Examiner's Report to the Trustees of Branch Fm
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 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.
Campbell Ritchie Chartered Accountants Ltd
20/07/2026
21 Warnocks Lane
Coleraine
Co. Londonderry
BT52 1TH
Page 5
Page 6
Branch Fm
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| Notes | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 19,058 | 19,649
EXPENDITURE ON:
Raising funds | 5 | (19,757 ) | (19,030 )
NET (EXPENDITURE)/INCOME |  | (699 ) | 619
NET MOVEMENT IN FUNDS |  | (699 ) | 619
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 5,672 | 5,053
TOTAL FUNDS CARRIED FORWARD | 12 | 4,973 | 5,672

The notes on pages 8 to 11 form part of these financial statements.
Page 6
Page 7
Branch Fm
Balance Sheet
As At 31 December 2025
Balance Sheet

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 9 | 314 | - | 314 | 419
|  | 314 | - | 314 | 419
CURRENT ASSETS
Debtors | 10 | 1,425 | - | 1,425 | 1,425
Cash at bank and in hand |  | 4,062 | - | 4,062 | 4,656
|  | 5,487 | - | 5,487 | 6,081
Creditors: Amounts Falling Due Within One Year | 11 | (828 ) | - | (828 ) | (828 )
NET CURRENT ASSETS (LIABILITIES) |  | 4,659 | - | 4,659 | 5,253
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 4,973 | - | 4,973 | 5,672
NET ASSETS |  | 4,973 | - | 4,973 | 5,672
FUNDS OF THE CHARITY
Unrestricted Funds |  |  |  | 4,973 | 5,672
TOTAL FUNDS | 12 |  |  | 4,973 | 5,672

For the year ending 31 December 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

S Hodgson Trustee
20/07/2026

The notes on pages 8 to 11 form part of these financial statements.
Page 7
Page 8
Branch Fm
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Branch Fm is a company limited by guarantee, incorporated in England & Wales, registered number 06136036 and registered charity number 1120585 . The registered office is .
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 financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the charity.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Going Concern Disclosure
The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.
2.3. Incoming Resources
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.
2.4. Resources Expended
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.
2.5. 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
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 25% reducing balance

3. Income from Donations and Legacies

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 16,432 | 17,042
Gift aid | 2,626 | 2,607
| 19,058 | 19,649

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Branch Fm
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Net Income/(Expenditure)
The net (expenditure)/income is stated after charging/(crediting):

| 2025 | 2024
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 105 | 140

5. Analysis of Expenditure

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 6 ) | Total
| £ | £ | £
Raising funds | 10,260 | 9,497 | 19,757

|  |  | 2024
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 6 ) | Total
| £ | £ | £
Raising funds | 9,370 | 9,660 | 19,030

6. Support Costs

| 2025
--- | ---
| Raising funds
| £
Premises expenses | 1,500
General administration | 7,892
Depreciation | 105
| 9,497

| 2024
--- | ---
| Raising funds
| £
Premises expenses | 1,500
General administration | 8,020
Depreciation | 140
| 9,660

Page 9
Page 10
Branch Fm
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Staff Costs
Staff costs were as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 10,260 |  | 9,370

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
8. Average Number of Employees
Average number of employees during the year was: 1 (2024: 1)
1 1
9. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 18,227 | 143 | 1,832 | 20,202
As at 31 December 2025 | 18,227 | 143 | 1,832 | 20,202
Depreciation
As at 1 January 2025 | 17,944 | 133 | 1,706 | 19,783
Provided during the period | 71 | 2 | 32 | 105
As at 31 December 2025 | 18,015 | 135 | 1,738 | 19,888
Net Book Value
As at 31 December 2025 | 212 | 8 | 94 | 314
As at 1 January 2025 | 283 | 10 | 126 | 419

10. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,425 |  | 1,425

11. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 828 |  | 828

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Branch Fm
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
12. Movement in Funds

| As at 1 January 2025 | Income | Expenditure | As at 31 December 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 5,672 | 19,058 | (19,757 ) | 4,973
Total funds | 5,672 | 19,058 | (19,757 ) | 4,973

| As at 1 January 2024 | Income | Expenditure | As at 31 December 2024
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 5,053 | 19,649 | (19,030 ) | 5,672
Total funds | 5,053 | 19,649 | (19,030 ) | 5,672

13. Transactions with Trustees
The following trustees have been paid remuneration or have received other benefits from the charity or related entity:

Name of trustee | Legal authority | Remuneration | 2025 Total
--- | --- | --- | ---
|  | £ | £
B Childs | Governing document provision | 10,260 | 10,260

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the previous year.
No trustee expenses have been incurred.
14. Related Party Disclosures
There have been no related party transactions during the year.
15. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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Branch Fm
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 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 | 16,432 | 17,042
Gift aid | 2,626 | 2,607
| 19,058 | 19,649
| 19,058 | 19,649
EXPENDITURE ON:
Raising funds
Trustees' salaries | (10,260) | (9,370)
Property management and service charges | (1,500) | (1,500)
Repairs, renewals and maintenance | (566) | (390)
Insurance | (746) | (711)
Printing, postage and stationery | - | (922)
Accountancy fees | (828) | (1,005)
Subscriptions | (5,560) | (4,907)
Sundry expenses | (192) | (85)
Depreciation | (105) | (140)
| (19,757) | (19,030)
| (19,757) | (19,030)
NET (EXPENDITURE)/INCOME | (699) | 619

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