Branch Fm

	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

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.

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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

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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

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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

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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:

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.

Campbell Ritchie Chartered Accountants Ltd

20/07/2026

21 Warnocks Lane
Coleraine
Co. Londonderry
BT52 1TH

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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.

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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.

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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

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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)

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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