ROCHDALE CONNECTIONS TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report Financial Statements Year Ended l April 2024 Charity No. 1074736 Company No. 3470182 ROCHDALE CONNECTIONS TRUST FINANCIAL STATEMENTS YEAR ENDED I APRIL 2024 CONTENTS Page Chair's Report Company Inforn]ation Trustees, and Directors, Report tndependent Examiner's Report Statement of Financial Activities Balance Sheet Cash Flow Statement Notes to the Financial Statements 10-16 ROCHDALE CONNECTIONS TRUST CHAIR'S REPORT FOR THE YEAR ENDED I APRIL 2024 In last year's re￿rt we outlined our con¢erns about our forthcoming financial position. In common witli m05t other charities, we have seen visible evidence of this during this yvdr bul we have tried lo work round this and, with the help of our staff, we have come through Telrltively unscathed. We have had support (not always financial but nevertheless very helpfvl) from a number of new wurces. These have included YHA, Howdens Builders Merchants. The High Sheriffs Police Fund, The 7 Stars Foundation and The Charles Hayward Foundation. Nothing could be achieved without OUR dedi¢at¢d staff. We try lo r¢inforc¢ our appr¢¢ialion of the work they do and one of the Way5 we do this is our "Employee of th¢ Month" award. The staff nominate the person they feel is most deserving. The employtt with the rnost voles is then invited lo a lunch with the Chairmun as a token of appreciation for their contributions. We ol'fer a range of programm¢s and interventions designed lo support VAriOUS sections of the Community facing a variety of Challenges. During this past y¢ar we have worked with 433 Children and young people, 278 women and 167 men. Over lime and in responsc to the needs ot, our service-u5ers, th¢ scope of our work has expanded lo address a broader array of issues. While we remain ¢omrnitted lo our original focus of mentoring young people to reduce ITuancy and support their return lo education, we have evolved lo now also provide services that &ddre5s domestic violence, gambling addiction, health and wellbeing, and other emerging ne¢ds in response lo the challenges we encounler through our work. Arising from our reputation for dealing with these problems we were invited, alon8 with the Sanctuary Trust, lo forn) a Welfare Setvice for th¢ Ro¢hdal¢ borou8h which is provided for those on Probation and offers a'needs-led, person-centred support which in¢lud¢s sentence planning and risk-managemenl, in conjunction with the Probation Service. The partnership approach provides a vast rgnge ot support int¢rvenlions required for people on probation. We predominantly offer domestic abuse s¢rvic¢s, alongside complementary programmes relating to Parenting. Health and Wellbeing, Family Relationships, Gatnbling, l.. l Mentoring and aft In-house Counselling servi¢e. Sanctuary's services focus on housing and homelessness, addictions, &bslin¢n¢e and recovery, fa¢ililalion of social groups and out of hours emergency support. By working together we provide a bespoke package of supporL ulilising services from aeross the two organisatitsns that can best respond ￿ and address the presenting needs of ea¢h individual. Unfornnal¢ly one of our major programmes funded for the past 7 years through BBC Children in Need has ended, This programm¢ to¢used on supporting priinary sch(xyl aged children who experienced domestic abuse, incorporating tailored activities lo meet their individual needs. Over the course of this 7 y¢ar granl we have worked with 545 children. The following quote 13 from Chris Turner, our BBC CIN grllnt manager after reading our final report. I've just finish¢d reading your end of grant report and I Ihoughi il convey¢d 50m¢ incredibly powerful WOTk. The difference you and your staff have made for children and young p¢opl¢ impacl¢d by dom¢slic abus¢ is ama£ing. Your description whi¢h slated how 'sessions hav¢ focused on loudness, laughter and lo show Ihem it is safe to play, will Teally stay with me. I'm so pleased that BBC Children in Need got to b¢ V4 part of your work over the past seven years." Giv¢n Rochdale's status as a highly deprived area, the demand for all of our services remains significant. V, Ilakn:/. Vivien Carter MBE JP DL Chair 1811212024 ROCHDALE CONNECTIONS TRUST COfvIPANY INFORMATION YEAR ENDED I APRtL 2024 TRUSTEES & DIRECTORS Mrs B.V. Carter MBE JP DL Chair MrJ.F. Kay Mr J. Weetman fvlrs E Ni¢holls Mr G Hock¢nhull Mr A Javid (Appointed 19 March 2024) Mr D Broome (Appointed 19 March 2024) cO￿1PANy SECRETARY MrJ.F. Kay REGISTERED OFFICE RCT House 60 Drake Street Rochdale Lancashire OL16 IPA ACCOUNTANTS PKW LLP Clotli Hall 150 Drttke Sireel Rochdale Lancashire -OL16 IPX BANKERS Barclays Bank plc l Yorkshire Str¢¢¢ Rochdale Lancashire OL16 IBJ SOLICITORS Molesworth Bright Clegg i. Octagon House 25-27 Yorkshire Street Ro¢hdal¢ Lan¢ashir¢ OL16 IRH ROCHDALE CONNECTIONS TRUST REPORTOFTHE TR TEES AND BOARD OF DIRECTOR FOR THE YEAR ENDED I APRIL 2024 The directors who are the tTUSt¢es of the Charity. present their annual report and the ¢onsolidaled financial statements of the Charity and its subsidiary for the yvar ended l April 2024. The trustees have adopted the provisions of the Statement of RecoTnrhended Pra¢ti¢¢ (SORP} "Accounting and Report by Charities" (FRS 102) in preparing the annual report and financial staternenls of the Charity. Th¢ Charity is commonly known as Ro¢hdale Conne¢tions. STRucfuRE COVERNANCE AND mANAGE￿IENT The Trust 15 & Registered Charity No. 1074736 and was registered in March 1999. It is managed on a day-lo-day basis by the Chief Executive Officer, Kathy Thomas. GoverDlng Document The Charity is a coinpany limited by guarantee in England and is governed by its Memorandum and Articles of Association d&ted 24 November 1998 as amended on 26 January 1999. li became registeTed as a charity with the Charity Commission on 19 March 1999. The directors have the power io admii any peTson or organisation to membership and also have the power to penttit members to Tetire. The members of the company each agree lo contribute a sum not exceeding £ l O in the event of the charity being wound up. Appolntment of Dlrector$ and Tru$tee$ Th¢ dircctors, who are Ilie trustees, are appointed by the members at a geneTal meeting. At each AGM. one third of the directors retire by rolalion, being the longest in olyice, and are eligible for re.¢lection. Other than a retiring trustee, the only people eligible for election as trustees are those eiiher recommended by the t￿Stee$ or by a niember giving not less Illan 14 and not more Ihatt 35 cl¢ar days noiice of the inlcnlion lo propose a person tor &ppointmeTht or re.appointment. Directors must be over the age of18. Trustee reerultment, Inductlon and trnlnlng Rochdale Connections Trust inducts new tru5tee5 according to a Tru51¢e Induction Policy. New and existing Irusteeg are made aware of training which May be delivered. Orgthnlgatlo The B¢)ard. which must not be less than four members, adminisl¢rs th¢ Charity and meets as nec¢ssary. Th¢ day-lo.day operations of the Charity are the responsibility of th¢ CEO Kathy Thomas, lo whom the trusl¢¢s hav¢ delegated authority for operational mallers in¢luding finance, employment and development, within the overall slral¢gy agreed by the Board. Rlsk manAgement The directors have identified the major risks. boil) financial and other, facing the company and have taken the appropriate action to mitigate those risks. Volunleery Rochdulc Conne¢lions Tru511)u5 a policy on recruiting. training, supporting and retaining volunl¢ers. RCT r¢cNits volunteers from the cotnmunilies around Rochdale by s¢lf referral and through local agencies (CVS et¢). Volunl¢ers have lo make & wrillen appli¢ation, attend an inl¢rview and undergo a rigorous training programme. All volunteeTS have enlianced CRB check before w¢ can match them to a young p¢rson or f¢imily, and they have to attend regular supervision sessions with the Volunteer Co. ordinatOT. Up-to-date training is an integral part of their lime with u5. ROCHDALE CONNECTIONS TRUST REPORT OF THE TRUSTEES AND BOARD OF DIRECTORS OR THE YEAR ENDED I APRIL 2024 OBJECTIVES AND ACTIVITIES The charity's objectives are '. 'To promote such charithble purposes as th¢ trustees shall in their absolute discretion think fil, in particular lo advance the education and training of young persons who are r¢sid¢nl in Rochdale and the surrounding area who are ex- otT¢nd¢rs or at rEsk of offending. through the provision of such training facilities a5 will enable such persons to acquire and develop vo¢atiODal skills and the provision of facilitie5 in the interest of social welfare for recreation and leisure time occupation with the object of improving the conditions of lif¢ of such p¢rsons" Publ1¢ Beneflt Th¢ Charity has had regard lo the guidance issued by ihe Charity Comrni5sion in respect of public ben¢fit. AcfiviTIES IN THE PERIOD Details of a¢livities engaged in during the year are included in the Chair's Report on page l. Rochd4le Connectlong (Tradlng) Llmlted Th¢ charity has a wholly owned subsidiary, Rochdale Connections Trust (Trading) Limited. The subsidiary company ceased trading on 13 August 2018, FINAf4CIAL REVIEW Oyervlew Th¢ company had o deficit on unrestricted funds for the year of £59.324 (2023 - £1,362 SuTplusl. Reyerve9 Pollcy In these difficult limes, the charity's prime concern is lo Continue lo provide Il)e s¢rvi¢¢s covered in its objectives and 10 have $ufficicnt tlinds for this. Al the year end thé company had free re5etv¢s of £271,462 (2023 - £330,786). The truslces recognise ihal the charity is unlikely lo be able lo build reserves significanily in the near future, and are conlinuing lo monitor the situation. FUTURE AcfiviTIES - Key actlvltle$ plAnned for year 24125 The trustees are comrnitted to continuing our work on the Damhill estate in Heywood and we plan to develop the Darnhill youth group over the coming year. We have secured hjnds from the Charles Hayward Foundation to work with young pcople on the verge oEcriminal behaviour and this proje¢l is based on the Damhill estate. The statf on the project WOTk with serving offenders in prison lo prepare them lo work with boys who we selcct and take into Pri50n for the day to show them the realities of pnson lif¢, in the hop¢ of steering Ihem away trom going down a criminal route and ending up in prison. OUT Lead pariner, The Big Life Group were success￿[ in being ¢ommission¢d lo ¢onlinue the programme working with ex- offenders in the community on a well-being programm¢, as a result we will ¢onlinu¢ lo deliver this programme in a locul partner511ip with the Sanctuary Trnst. Our BBC Childr¢n in Need Happicr Children programme comes to an end over the summer, bul we hop¢ lo b¢ abl¢ lo ¢oniinu¢ this programne working with ¢hildren who have experienced domestic abuse. We have seen SOTne amazing oul¢om¢s tor the children that w¢ hav¢ worked with ovcr thc past 3 year5 and we l)ave liad wonderful feedback from parents and schools. l¢lling us that the programm¢ has had such a p051tive irnpact on ihe lives of the children. We will continue to offer counselling to the people that we work with on our adult programmes and work with student counsellor5 to be able to otyer this free of charg¢ lo those people who would not be able to afford lo access ¢ounselling. ROCHDALE CONNECTIONS TRUST REPORT OF THE TRUSTEES AND BOARD OF DIRECTORS FOR THE YEAR ENDED I APRIL 2024 TRUSTEES, RESPONSIBILITIES The Tru51e¢s (who are also directors of Rochdale Connections Trust for the PUTpose of company law) are responsible for preparing the Trustee5' Annual Report and the financial statement5 in accordance with applicable law and United Kingdom Ac¢ounlin8 Standards (United Kingdom Generally Accepted Accounting Practice). Company law rcquires the TTUStees to prepare finuncial statements for each financial yeur which give a IN¢ and fair view of Ihe slate of affairs ot the charitable company and of the in¢oming resour¢¢s and upplicalion of resources, including the income and expenditure of the ¢harituble company for that period. In preparing these financial staternents the tTUStees are required io.. select suitable accounting policics and then apply th¢m con5iStenily observe the methods and prin¢iples in Ili¢ Charities SORP 2015 (FRS 102) make judgements and estimates that are reasonable and prudent stale wliether applicable UK Ac¢ounlin8 Siandards have been followed, subject lo any material departur&8 disclosed and explained in the financial slalements prepare the financial slalemenls on the going concern basis unless it is inappropriate lo presume that the charitable company will Continue in opernlion. The Irusl¢¢s are r¢sponsible for keeping adequate accounting records Iliat disclose with reasonable a¢¢uracy at any time the finun¢ial position of the company and enabl¢ them to ensure that the Iinanci&l statements comply with Il)¢ Companies Act 2006. Th¢y are also responsible for sateguarding the assets ot the company and hence for taking reasonable steps for the pr¢venlion and d¢l¢¢lion of fraud and oih¢r irregularities. CHANGES IN FIXED ASSETS Movements in lixed assets are shown in note 9 10 the accounts. This reEXlrt has been prepared having taken advantage of th¢ small ¢ompani¢s exemption in the Companies Act 2006. Approved by The Board and signed on its behalf by.. Directoi.. B V CARTER Dale.. 181112024 INDEPENDENT EX.4fv11NER'S REPORT TO THE TRUSTEES OF ROCHDALE CONNECTIONS TRUST I report lo the ¢harity trustees on my examination of the accounts of the company for the year ended l April 2024 which are sel out on ￿ge9 7 10 16. Responslbllltle5 And bAsl$ of report As the Charity trustees of the company (and a150 it5 directors for the purposes of company law) you are responsible for the preparation of the &¢¢ounts in accordance with tlie requirements of the CoTnpanies Act 20061'ihe 2(106 Act,). Having satisfied myself that the accounts of the company are not required lo be audited under Part 16 of the 2006 Act and are eligible for indcpcndent examination, I report in respect ot my examination of your company's accounts as ca￿led out undeT Section 145 of the Charities .4ct 2011 ('tl)e 2011 A¢t'). In carrying out my ¢xamin&tion I have followed the Dir¢¢lions given by the Charity ComTnission under section 145(5Xbl ot the 2011 A¢1. Independent exArnlner's yt*lemenl Since the company'5 gross incom¢ exceeded £250,000 your examiner mvsl be a member of a body listed in section 145 of 2011 Act. I confirni Ihal l am qualified to undertake the examination be¢aus¢ l am a member of the Institute of Chartered A¢¢ounlanls in England and Wales, whi¢h is on¢ of the listed bodies. I have completed my examination. I contirni that no matters have come io my attention in ¢onnection with the examination giving me cause lo believe that in any material respect.. 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 cornply with th¢ a¢¢ounling requirements of section 396 Ol'the 2006 Act other than any requirement Ilial the accounts give a 'true and fair view, which is not a maller ¢onsid¢r¢d as part of an independent examination; or the accounts have not been prepared in a¢¢ordance with the methods and principles of the Stalethent of R¢¢ommended Practice for accounting and Teporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol. Ireland (FRS 102). I have no concerns and have come across no other maltcrs in connection with ihe examination to which attention should be drawn in this report in order lo enable a propeT understanding of the a¢¢ounis lo be rea¢hed. Michae J Pickup (FCA) Institute of Chartered Accountants in England and Wales PKW LLP Chartered Accountants Cloth Hall, 150 Drake Street Ro¢hdale OL16 IPX D#te.' 1811212024 ROCHDALE CONNECTIONS TRUST STATEfvIENT OF FINANCIAL ACTIVITY includin Income and E.K enditure Account FOR THE YEAR ENDING I APRIL 2024 2024 2023 Not Unrestricted estricted Total Funds Income from: Donations Charitable activities Other Trading activities Govemmentfjrants Investments Total In¢ome 4,729 117,233 68,795 4,729 720,208 68,795 4,422 667,987 83,398 602.975 1.529 192,286 1,529 795,261 602.975 755,815 Expendltur¢ on.. Charitable Activities Other Total Expendlture 248,575 3,035 251,610 602,975 851,550 3.035 854.585 749,599 4.854 754.453 602.975 Nel (Exp¢nditUTe)I In¢om¢ (59,3241 {59,324) 1,362 Recon¢lliatlon of Funds: Fund Balances Brought Forward 330,786 330.786 329,424 Fund Balances Carried Forward 14 271,462 271,462 330,786 The company had no other realised gains or loss¢s other than those shown above. The notes on pages 10 to 16 fonn part of thcse financial slatenienls ROCHDALE CONNECTIONS TRUST BALANCE SHEET AS AT I APRIL 2024 Notes 2024 2023 FIXED ASSETS Tangible Assets Investments 148,348 151,991 10 CURRENT ASSETS Debtors Cash at Bank and In Hand 47,934 231,984 279,918 186,851 198,382 CREDITORS Amouni falling due in on¢ year 12 75,269 101,124 NET CURRENT ASSETS 123,113 178,794 NET ASSETS 271.462 330.786 FUNDS Unreslri¢l¢d 13 271.462 330,786 TOTAL FLfNDS 271.462 330,786 The notes on pages l O 10 16 fom part of these accounts For the year ending l April 2024 the company was ¢nliil¢d lo exemption from audit under section 477 of the Componies Act 2(M)6 relating lo small Companies. The members have not required the company lo obtairt an audit of its accounts for lh¢ y¢Dr in question in u¢cordan¢¢ with section . 476 of the Companies Act 2006. Th¢ directors acknowledge their responsibilities for complying with the requir¢ments of the Companies Act with respect lo accounting records and the preparation of account5 These accounts have been prepared in accordance with Il)e provisions applicable lo companies subject to the small companies, regime and in a¢¢ordance witli FRS 102 SORP. These financial staternenls w¢re approved and authorized for issue by the Trustees and Board of Directors on 1811212024 Signed on behalf of the Board of Trustees V. B.V. CARTER Chair of Trustees ROCHDALE CONNECTIONS TRUST CASH FLOW STATEfvIENT FOR THE YEAR ENDING I APRIL 2024 2024 2023 Net ca$h flow from operatlng Activltles Cash flows from Inve$tlng Actlvltles Interest received Purchase of PPE (30.073) (71,3321 1,529 16,589 Nel Increase In cash and ¢a5h equival¢nts (45.133> (79,587) Cllsh ttnd eAsh equlvalentS Ot beglnnlni of the yeAr 231,984 311,571 Cll$h and cnsh equlvtslents at the end of the year 186,851 231,984 ReconclllAtlon of net Income ond net cash flow from operatlng aetlvltles Net (expenditurey Income Adjustments for.. Interest receivable Depreciition Decrea5el(increllse) in d¢bioTS {Increaselldecrea5e in creditors (59,324) 1,362 {1,529) 20,229 36,403 25.852 18) 4,276 (16,571) 60,391 Net cash flow from operating activities 30.073 71,332 ROCHDALE CONNECTIONS TRUST NOTES TO THE ACCOUt4ITS FOR THE YEAR ENDED I APRIL 2024 l. Summary of slgnlficonl a¢¢ouDtlng poll¢le$ General Informatlon and ba$1$ of preparatlon Rochdale Connections Ttijst is a company limited by guarantee. registered in England and Wal¢s. In the event of the charity b¢ing wound up, th¢ liability in r¢spe¢t of th¢ guarantee is limited to £10 per member of the charity. The address of the r¢gisler¢d office is giv¢n in the charity infomiation on page 2 of Ih¢s¢ financial statement5. The Da￿re of the charity's op¢rntions and principal activiti¢s are delail¢d on pag¢ 4 of th¢ financial statements. Th¢ charity conslitules a public benefit entity as defined by FRS 102. Th¢ financial statements have been prepar¢d in ccordance with A¢¢ounling and Reporting by Charities.. Sialemenl of Re¢omm¢nded Prnctice appli¢able lo ¢harities preparing their a¢¢ounts in accordance witli the Finan¢ial R¢tK>rting Standard applicable in the UK and Republi¢ of Ireland {FRS 102) issued in October 2019, the Financial Reporting Standard appli¢abl¢ in th¢ United Kingdom and Republi¢ of Ireland (FRS 102), the Companies Act 2006 and UK Generally Accepted Practice. The financial slalements are prepared on a going concern basis under the hisloricol cost conv¢ntion, modified lo include certain items al fair value. The financial st&letnenl$ are presented in sterling which is the functional currency of the charity. The Significant accounting policies applied in the prepaTation of these financial statements are set out below. These policies have been consislenily applied to all years presented unle55 Otherwise slated. Fund Accounilng General funds are available al the discretion of the directors in furtherance of the general objectives of the COTnpany. Restricted Eund5 are fuftds subject to spccitic restrictive conditions imposed by tunders or by Ihc purpose of the gronl. Incomlng Resources InC0￿e 15 reCogni￿d in the accounting period in which it is receivable, except in the following circumstances, when the income is deferred and included in creditors.. The income relates to a fu￿re accounting period A SEtle5 invoice has been raised ahead of Ilie work being carried out and the Trust is not conlraclually enliiled lo the income until the work has been done Not all the terms and conditions of the grunt have been met, including the incurring of expenditur¢ and the grant conditions are such that unspent grant musl be refunded, Income includes grllnts in respect of revenue and capital items. Grants for the purchase of fixed assets are credited to restricled incoming resources when receivable, provided that all the ¢onditions for their receipt have been met. Whcn there are continuing restrictions over use of the assels acquired, then the grants are transferred to a separate restricted fund when the ass¢1 is acquired and depreciation is charged against this fvnd over the usetul economic life of the assets. If the restrictions are met or lifted before the assets are ￿1]Y depreciated, then the balance on the related restricted fund is trdnsterred to unrestricted ￿rtd5. Funds ldrninislered on behall'ot third parties, where the charity is merely acting as agent, are not included in the Siutement of Financial Activities. Expendlture Costs ar¢ defined as follows: Charitabl¢ Expenditur¢ Other Costs The Costs of delivering the charitable artivili¢s The costs as50ciaied with meeting the constitutional and 51atulory requirements of ihe charity and include fees for extemal scrutiny of the accounts and ¢0515 linked lo the strategic management of the charity. 10; ROCHDALE CONNECTIONS TRUST NOTES TO THE ACCOUNTS FOR THE YEAR EYDED I APRIL 2024 All costs are allocated between expcnditure categories of thc SOFA on a basis designed fo reflect the use of resources. Costs directly relating lo a particular a¢tivity are allocated directly and othcr costs (support costs) are allocated on an appropriaie basis to reflect the usage of resour¢es. Ton%lble Flxed A$sel$ and Depreciation Assets Costing less than £500 are not capitalised, bul written off to revenue in the year of a¢quisition. Depr￿latIOn is provided on the Cost of tangible fixed assets in order lo write off the cosl after taking account of scrap values over the expe¢led useful lives as follows... Land and Buildings Fixtures and Fittings Office Equipment Leasehold Itnprovements 20/D straight line 20/0 Straigl)I line 330/0 Straight line 20Q/ts 5tTaight line Dcbtors thnd Creditor$ Re¢eivablelPayable Wlthln One Year Debtors and ¢r¢dilors witli no slated interest rate and receivable or payable within one year are re¢orded at transaction pric¢. Deferred Income Deferred incotne relates to incom¢ Te¢¢ived bul repayable if th¢ resources are not ¢xpended. ROCHDALE CONNECTIONS TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED I APRIL 2024 2. INCO￿lE FROTrI DONATIONS 2024 2023 Unre51ricted Funds Restricted Funds Total Funds General Donations 4.729 4,729 4.422 3. IIYCOME FROfvI CHARtTABLE ACTJVITIES Rochdale MBC Big Lottery Lloyds TSB CCGIGaddum Hopwood Hall College Youth Justice Service Training- DA Awareness BBC Children in Need Outd