2024-03-31-accounts

VOLUNTARY ACTION ROTHERHAM LIMITED ANNUAL REPORT AND FINANCIAL STATEMENT YEAR ENDED 31 MARCH 2024 Voluntary Action Rotherham Charity registration number: 1075995 Company registration number: 02222190

VOLUNTARY ACTION ROTHERHAM UMITED ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 Contents Page Charity Reference and Administrative Details Trustees, Annual Report (Including Directors, Report) 2-12 IndependentAuditor's Report 13-15 Consolidated Charity Statement of FinancialActivities {Including Income and Expendlture Account) 16 Statement of Financlal Activities Ilncluding Income and Expendlture Account) 17 Balance Sheet 18 Statement of Cash Flows 19 Notes to Financlal Statements 20-42

VOLUNTARY ACTION ROTHERHAM LIMITED CHARITY REFERENCE AND ADMINISTRATIVE DETAILS YEAR ENDED 31 MARCH 2024 Charlty registratlon number 1075995 Company registratlon number 02222190 Trustees SWalls- Chair J Barber- Treasurer N Leatherland AAhmed J Mallinder C Batchford J Dalton E Senlor S Whittle (Resigned 13 December 2023) (Reslgned 19 October2023) R Khan R Savage S Lacey (Appointed 24 November 2023) Partner Advlsors Cllr. D Sheppard J Martin F Bowden Secretary S Hussaln Senior ManagementTeam Chlef Executive Flnance Manager S Hussain G Boylln G Jones (Resigned 9 May2023) (Appointed 14July2023 Reslgned 24 January 24) (Appointed 28 May 20241 K O'ReilLy D Plumtree H Thornton Acox Director of Servlces (Inf rastructure) Dlrector of Servlces {proJects} HR Manager Registered Offlce The Spectwm Coke Hill Rotherham S60 2HX Auditor Hentons NorthEate 118 North Street Leeds LS27PN

VOLUNTARY ACTION ROTHERHAM LIMITED TRUSTEES, ANNUAL REPORT(Including Director5 Report) YEAR ENDED 31 MARCH 2024 The Trustees present their report and the audited financial statements of the charitable company for the year ended 31 March 2024. The trustees have adopted the provisions of the Statement of Recommended Practice ISORPI "Accounting and Reporting by Charities" (FRS 102) in preparing the annuaL report and financlal statements of the charity. The flnanclal statements have been prepared in accordance with the accounting pollcies set out in the notes to the account5 and comply wlth the charitys governing document, the Charltles Act 2011 and Accounting and Reporting by Charltles: Statement of Recommended Practice applicable to charltles preparing thelr accounts in accordance with the Flnancial Reporting Standard appllcable in the UK and Republlc of Ireland published In October 2019. Since the charlty qualifles as small under section 383,the strategic report required of medlum and large companles under The Companies Act 2006 {Strategic Report and Dlrector's Report) Regulations 2013 Is not required. Trustees of the charlty The dSrectors of the charltable company are Its trustees forthe purposes of charity law. The trustees who have served during the yearand slnce the year end are detalled on page l. Objectlves and actlvities The f u11 picture of aLI objectlves and activities provlded and achleved during the year is detailed In our Annual Impact Report which shows the progress during the year and how we have achleved our Vlslon, Mission and Values. It shows how we support the Voluntary and Communlty Sector IVCSI In Rotherham to make a dlfference through our3 key strategic aims of: Inf ormatlon and Influence Strengthen and Support. Efficiency and Effectiveness Infoimatlon and Influence: Promote the VCS and provlde strategic representation and leadership Communicate relevant, high quallty, tlmelyknowLedge and informatlon Broker networking, collaboration, co-ordlnated voice amonESt the VCS ProvSde evidence and Intelligence base, share learningand best practice and influence change Strengthen and Support Provide speciallsed quality support services to meetthe diverse needs of theVCS Supportand brokervolunteering, active citizenship, a skilled professlonalworkforce Improve and maximise access to a wide range of income and funding opportunities Increase and improve VCS delivery, efficiency, added value, governance and performance EfflclenGy and Effectiveness: Ensurewe have effectively managed and governed, responsive and accountable to members Maintain our independence, achievefinancialsustalnability and deliver Innovative seNices • Demonstrate our effectlveness. valuefor moneyand commitment to contlnuous improvement Encourage and develop partnershipworkingwithin the VCS, our communities and partners

VOLUNTARY ACTION ROTHERHAM LIMITED TRUSTEES, ANNUAL REPORT{Includlng Dlrectors Report) YEAR ENDED 31 MARCH 2024 Publlc beneflt statement The Trustees confirm that they have complied with the Charities Act 2011, referring to the Charity Commission's guidance on public benefit, °Charlties and Publlc Beneflt" Voluntary Action Rotherham's activltles beneflts the public of Rotherham Metropolitan Borough and its surrounding area, In particular the advancements of education, the protectlon of health, the relief of poverty, distress and slcl(ness. The Trustees ensure that the charitable compantys objectives support the public of the third sector helping organisations make a greater impact for all thelr beneficlaries. Achievements We launched the Rotherham Community Lottery, in partnership with Gatherwell the Lottery operator at our AGM In November 2023. The Communlty Lottery is an Innovative way of vcs groups raislng funds for thelr good causes and enables supporters and residents to dlrect part of thelr contrlbutlons to their chosen VCS group. We know that raising funds and Income is Important for vcs groups; especlally funds that can help fund theli core costs. There are over fifty vcs groups who have signed up to be the individual 'Good Causes, and to date manythousands of pounds have been ralsed. We knowthat in July2022 Integrated Care Boards {ICB) replaced local Clinlcal Commlssloning Groups {CCG}. For a number of years, what was the (Rotherhaml CCG commissioned VAR to provide a number of services, Includlng the Rotherham Social Prescrlblng Service. We have worked closely wlth a number of partners across our ICB footprlnt of South Yorkshire (SY) to ensure that the VCS at this SY sub regional level are'jolned up, and co-ordlnated to develop a strong partnership with the SY Integrated Care System {ICS). VAR has been a member of the SY VCSE IICBI Alliance Steerlng Group, and has throughout the year, supported VCSE engagement and partnershlp working. VAR CEO Is a member of the South Yorkshire, Integrated Care Board, as well as a member of the ICB System Leadership Executlve until the Summer of 2023. VAR hosted the employment of an Engagement Worker on behalf ol the SY VCSE Alllance; whose role it was to support VCSE groups in each of the SY four Places to participate In and create partnershlps opportunltles. The VCSE across SY and Rotherham have been enabled to support the development of the SY One Workforce strategy. There have been ICB Executive partnershlp sesslons in the SY Places, and VAR hosted the Rotherham session In February 2024. We feel that the relationshlp between the VCSE and the Integrated Care System, which also Sncludes the Integrated Care Partnershlp {ICPI is really impoitant to foster and develop, as we know the PLtbllc Sector Is stretched and does not have all the 'answers'. Thls is particularly the case when we look at the issues of Health Inequalltles and the wider ambltion towards more preventative seNices and support wlthln our communities. On behalf of the Rotherham VCSE, VAR has been a member of the Rotherham Place Board, and related partnership arrangements; including a participant on the Rotherham ICB Place Commlttee. We see thls as part of our strategic role to develop partnership opportunltles between the stakeholders. as well as linking In the Rotherham VCSE and partnersto Rotherham's prioiities. Health and Well Being have contlnued to be a strong theme throughout the year. VAR has a place on the Rotherham Health and Well Being Board, the Safer Rotherham Partnership, the Strateglc Estates Group and the overarchlng Rotherham Together Partnership Strategic Group.

VOLUNTARY ACTION ROTHERHAM LIMITED TRUSTEES, ANNUAL REPORT<lncluding Directors Report) YEAR ENDED 31 MARCH 2024 During this year, we successfully tendered for the new Rotherham Social Prescribing Servlce ISPS). The Rotherham SPS supports patients identlfled through the GP case management of long-term conditions pathways. Crucially a signiflcant proportion of the SPS funds are for servlces from VCSE groups, micro- commissloned that enable the social prescription and support of the patients, by VCSE provlders. We know there remains a gap between the resources required by VCSE to meet the needs; and what is actually available. NevertheLess, Rotherham Is one of the very few places In the country where there are funds allocated to the actual provlslon of the social prescriptions. We know through the Rotherham Social Prescribingservice, duringthe year, close to 1500 individuals benefited from the service. The end of thls year, saw the re-tenderlng process forthe Rotherham Social Prescriblng Service ISPS). We are pleased to report that VAR was successful for the tender process, and we now have a new agreement for a perlod of up to 5 years. The overall annual agreement value was reduced, and an addltlonal pathway was added; thls Inevltably means we cannot resource the SPS model to the same extent, going forward. The pressure on public sector finances Is nothing new; and we knowfor a number of servlces the need and acuity In communities is Increaslng. With some of the proposed changes withln the NHS, It appears that the case management of long terms conditions pathway for patients, Is.Ilkely to be reviewed and a revlsed concept of ant￿c7pat0ry care model to be developed and implemented. We saw the posltive recognition of Soclal Prescribing, in a number ofways. Thls Included the opening of other 'pathways' adopting a 'soclal prescribing, approach. As part of a South Yorkshlre pllot, we saw a Soclal Prescrlb5ng pathway for stroke patients. Thls work has been successful in Rotherham, and we know the seNice has been commlssloned for a further year. The funding incLudes a budget that enables some of the barriers to patlents progress, to be mitigated. We worked with partners and stakeholders to develop a new pathway for approprlate patients on the severe mental illness {SNI) pathway. The Mental Health Community Connector seNlce wlll recrult a number of Communlty Connectors (who wlll have a similar role to the SPS Advlsors and PCN Llnk Workers) and there will be a seivice manager. Building on previous work that VAR co-ordinated across Rotherham and other areas, we were successful In securing funding relating to raising awareness of the signs and symptoms of cancer in target communities. Data shows that withln some geographic and thematic communlties some people are less likely to present In a timely way for cancer diagnosls and treatment. We employed a project co-ordinator who will largely work with targeted and affected communitles, partlcularly linking in wlth local voluntary and community groups, and reach into and engagement of their service users. The programme includes an enabling budget, that we can use flexlblyto support and resource VCS groups, to deliverthe work.

VOLUNTARY ACTION ROTHERHAM LIMITED TRUSTEES, ANNUAL REPORT (Including Dlrectors Report) YEAR ENDED 31 MARCH 2024 VAR and the VCS have been part of the partnershlp approach for the delivery of the national Family Hubs programme. Although the Rotherham Family Hubs programme has been led by the local authority. there has been a recognltion that the offer in localltles, neighbourhoods and communities, needs to be rooted and available In places where families and individuals already engage with or may do so more readlly and effectively. Workingwith the local authorityVAR has engaged with a range of voluntary and communitygroups to bring forward and strengthen the offer to families across the Rotherham Borough. This work identifies and develops the outcomes we want to achieve, that can be available and delivered by VCS community organlsatlons and venues. Targeted funding has been made avallable to VCS organisatlons to provide new, and enhance existlng services. The Famlly Hubs work has also seen the recruitment and support of a number of volunteer roles to support a range of seNices. There has been natlonal recognition and better understanding that clinical services for people wlth drug and alcohol abuse are notthe sole answer for longerterm and stable recovery. Lived Experlence orÈanlsatlons and a hollstlc lens to the needs of those residents experlencing drug and alcohol are required and Important for longer term recovery and well-belng. VAR has received lundlng to develop and support the 'Building Recovery . In Communities, (BRICI work. As well as a programme manaEer, the fundlng enables engagement of target communltles to develop communlty offers that wlll support, enable and sustaln recovery. Critlcally the Rotherham BRIC programme includes resources for VCS organisatlons to provide the community-based support services. The alms of the programme Include recruiting and supporting recovery champlons and supportlng the development of a Lived Experience Recovery Organlsatlon, which has a recognlsed framework f or its establishment, Durlng this year, our partnershlp Flux work (Arts Council England, Creatlve People and Places -CPP Programme) has continued and accelerated delivery. Thls has meant that there has been significant worl( within the target communitles, both thematlc and geographical. It is not posslble to justice all the work of Flux, but to state, that one of the highlights Included the 'Threads That Connect Us. exhibition Threads That Connect Us - Exhlbltlon - Flux Rotherham held at the Rotherham Minster and the Rlverslde Library. Thls year, also saw a change for the role ol the independent Chair of Flux. A huge thank you to Professor Ben Walmsley, for all his work for Flux; Ben stepped down eailler during the year, and we were delighted to announce that Aurlel Majumdar agreed to be the new Flux Chalrfrom the start of 2024. The Flux funding is currently to March 2025, and we antlclpate an extenslon year application process. as well as a further CPP competltlve appllcation round. Part of VARS core work with the VCS Is funded bythe local authority, vla a 3-year grant agreement. The start of thls year, saw the securing of a further 3-year agreement. Thls Single Infrastructure Grant (SIG) was In the early years approx. double the value ot the current annual amount. Some years ago the SIG fundlng was spLit to include other VCS Infrastructure organisations15) and for one reason or another those arrangements did not continue. The SIG resource contribute to our nationally accredited volunteer centre work, the core VCS comms and engagement and group support work. The SIG work ties Into a number of other areas, Including the work In supporting migration, the Food in Crisis Partnershlp, the Humanitarian Hub and working in partnershipforVCS groupsto utllise the Household Supportfund, to supportthose most In need.

VOLUNTARY ACTION ROTHERHAM LIMITED TRUSTEES, ANNUAL REPORT {Including Dlrectors Report) YEAR ENDED 31 MARCH 2024 VAR has continued to engage with the RotherhamTogether Partnership {RTPI; which brlngs a range of partners together to develop and dellver work through a collaborative and collective approach. The themes of the RTP plan, include: Buildlng Stronger Communities, Health and wellbeing, Climate and environment, Inclusive economy and A place to be proud of. We have seen a number of RTP Showcase Events, throughout the year, wlth strong partlclpatlon from VCS organisations, highlighting the work and progress of the RTP plan. It was brilliant to see in March this year that the RTP Showcase event was held at the fantastic new Grimm and Co Apothecary (Children's literacy Charlty, and so. so much more) based in a beautifully converted building opposite the RotherhamTown Hall, rh This year saw the 20 annlversary celebratory and achlevements event of the Chlldren Young People and Famllles (CYP&F) Consortium. The Consortium have much to be proud ot and thelr vital work has supported countless thousands of beneficiaries In Rotherham overthe years. VAR Board agreed to donate *unds again thls year to the Rotherham Chrlstmas Toy Appeal (Families First Charlty); as well as a donation to the Food in Crisis Partnership. Thls year also sawthe return of the RTP CommunityAchievement Awards (CAA), in the trled and tested format. The RTP CAA places a spotllght on and recognises the work and contributions of the VCS and volunteers to Rotherham. ￿￿1[￿￿ to ptoth. high quallty communicatSons, ensuring the VCS is well Informed and engaged. Our weekly VAR bulletln continues to be important to organlsatlons and indlvlduals. Alongside thls our monthly members newsletter has provlded up to date information about our support servSces and further highllghted opportunltles forthe VCS. The VAR website remalns an important method for VAR members to be updated on news and event Information. We contlnue to work in collaboration through partnershlps, networks and consortlums, promotlng the work and the successes of the VCS and feeding back the sectors requirements to stakeholders. R to ptoYld&' quality serwlces ensurlng the VCS has access to informatlon, advice and support It needs, when It needs it. VAR dlrectly dlstrlbuted £923,050 In grants to approximately 62 organlsations as well as being able to support the sector In securing new funding, enhanclng thelr organisatlons existence and development, Grant distributions are awarded In line with clear guldelineswhlch ensure they reflect the charity's objects and thereby advancing publlc benefit. Durlng the year we have been able to support organisations through grant glving for various objectives, includlng mental health provision, provlslon of food to support families in need, programmes of activities to ald wlth cost of Ilvlng and the Soclal Prescriblng micro commissioned servlces. Wohall2 ￿nIt￿ll￿ to. be responsive and accountable to our members, representlng the VCS, supporting and encouraging close partnership working. We have continued to diversify our income by providlng professional and affordable services including Community Accountancy, Payroll Bureau Services, HR Advice and Support and Financlal Management, We malntain ourvlsion for a strong, vibrantvoluntary and communityactlon.

VOLUNTARY ACTION ROTHERHAM LIMITED TRUSTEES, ANNUAL REPORT {IncludingDirectors Report) YEAR ENDED 31 MARCH 2024 Wo QDgatsd ￿Rathe Lm and South Yorkshire VCS and partners, as part of the relatively new li arrangements of Integraied Care Boards. It remains important forVAR to work with Health services and other stakeholdersto ensure VCS are partof the collaboration and delivery of a range of appropriate services. Performance Management Frameworkl RiskActlon Plan The Trustees, In Ilne wlth the agreed PMF, which sets out and assesses all major rlsks to the organisation. Yevlewed the analysis at regular intervals five key performance areas with agieed KPI'S and RAG ratings were set, and those areas are.. Finance and Operatlonal Management Governance and Strategic LeadershSp SeNice DellveryAreas • Staff ingand Volunleers Reputational Managementl Satlsfactlon Flnanclal revlew {Including reserves pollcy) As of 31 March 2024, the consolldated statement of financial activities shows Income for the year of £2,986,64112023', £3,562,633). Expenditure forthe yearwas 23,223,078<2023: £3,453,639). Atyear end, the SOFA Is showlng a surplus of £82.555 (2023: £59,230), agalnst our core actlvity (unrestricted funds). There were no transfers between funds {2023: £nll). There Is a net movement of a deflclt of £318,992 {2023: surplus £49,764) on restricted funds, thls Is drlven by projects beingfunded in advance. The SOFA includes Income of £21,800 (2023: £22,419) and expenditure of £21,800 (2023: £22,419) relatlng to our tradlng subsidiary, Spectrum Futures C.l.C. At the year end, unrestrlcted fund balances are £1,108,238 {2023: £1,025,683) with restricted funds of 23,938,410 12023: £4,257,402) giving the total year end fund position for 2024 of 25,046,648 (2023: £5,283,085). The balance sheet as at 31 Maich 2024 atso shows tangible assets of £667,520 {2023: £711,657). Debtors due are £295,386 12023: £283,249). Credltors falling due within one year stand at £329,825 (2023: £368,569). Forthe year ending 31 March 2024, VAR Board have deslgnated funds of £558,686. This reflects the provision for post March 2024 activity of £545,461. the provision towards the penslon trust deficit of £24,759, and £37,686towards repalrs of the flat roof atthe Spectrum.

VOLUNTARY ACTION ROTHERHAM LIMITED TRUSTEES, ANNUAL REPORT(IncludlnE Directors Report) YEAR ENDED 31 MARCH 2024 It Is the policy of the charlty that unrestricted funds, whlch have not been desi£nated for specific use, should be maintalned at a value otthree to six months expenditure, of which the minlmum three months expendlture equates to approximately £860,000. This level of general reseNes would flnance operations in the event of short-term fundlng gaps, and finance immediate obligations should VAR lose Itsfunding, or alternatlvely In the event that the organlsation should need to close. At 31 March 2024, oui general free reseNes stood at £549,552, substantially below our minimum target level. The Trustees are aware of this and aim to build on general reserves in the future years by contlnuing the development of further income generatlng activities to support our grant dependency, and to ensure we maintain a high level of astute financlal management. Our subsidlary organlsation, Spectrum Futures CIC, has allowed VAR to expand Its target area and cllent base further afield and thls In turn assists in oui supporttothe sector. Treasurer's Statemeni The finance functlon within VoluntaryActlon Rotherham is responslble for:_ Controlllng all finance related activities of the business, utilising the avallable tools and resources; Ensuring the efflcient management of the organlsation's finances and accountlng systems, consistent wlth the requirements of the trustees, company, charity law and other relevant leglslatlon; Providing the Trustees and management team wlth input and support on both strateglc and operatlonal Issues. From the prior year, total Income for the year has decreased by £576K, thls Is due to restrlcted funding belng paid in advance In 2021122. Although our overall income has decreased, it is substantlally higher than pre- pandemlc levels. Ourfunders have been dlsclosed on pages 24 & 25, andthe breakdown ofthese restricted funds are dlsclosed on pages 34 & 35. Grants distrlbuted out to the sector In 2023124 equated to £923k, which amounted to 31% of our toral Incorne received during the year. We continue to seek out additional funding to support our main aims and objectlves, and workwlth our generousfunders to contlnue to adaptto the sector's needs. VAR'S trading subsldlary Spectrum Futures CIC again supported the charity with further Income generated activitles engaged by the community. The income forthe tiading subsldiary increased from the prlor year due to the Increased supporting activities through our communlty accountancy, payroll bureau and HR service. The tradingaccounts forspectrum Futures CIC showed a break-even posltion for 23124, In line with prevlous Having prevlously designated lunding for future perlods, the Trustees of the charlty will maintain this fund to support its core activity where there Is a shortfall of direct funding. This designation of £559k will allow for further provlslon to assist the core activity for future periods post March 2024. In 2021122, we designated £60k to repair an element of one of the flat roofs, we carried out the quotation work, and understanding the requirements in in 2022123 and work Is scheduled to be undertaken in 23124. The trustees will also safeguard the designated pension fund in support of the pension deficits impending on the Pension Trust pension

VOLUNTARY ACTION ROTHERHAM LIMITED TRUSTEES, ANNUAL REPORT (Including Dlrectors Report) YEAR ENDED 31 MARCH 2024 Management accounts are produced monthly and reported to the Board, Exec Group and Finance Committee. The board have confidence In the financial procedures and month end activities produced by the finance function. Plans forfuture periods VAR contlnues to be actively involved as part of the VCS input and engagement with the South Yorkshire Integrated Care Board IICBI. The VAR CEO nomlnated by the SY VCSE Alliance Steering Group, Is the VCS Partner Member, as part of the ICB. The VAR CEO also undertook the role of the VCS Senlor Responslble Offlcer, as part of the SY Integraled Care System, as well as the Chair of the SY VCS Alliance. VAR CEO stepped down from both of these lattertwo roles; and from the Summer of 2023, theywere undertaken bythe Chief Executlve of Voluntary Action Sheffield. VAR recoEnises the importance of a distrlbutive leadershlp model, and we continue to work with VCS partners so the varlous strategic roles have a cross section of the VCS, from across the whole of South Yorkshire. During 24125, VAR wlll seek to bulld on the existing core VCS Infrastructure offer, through the Slngle Infrastructure Grant ISIG). We secured a new 3-year servlce level agreement for the SIG, at the start of this year. Thls Involved consultation work with VCS and other stakeholders, so we are able to co-deslgn the delivery. Seeking extenslons and ordevelop5ng Into next phases. remains a prlorltyfor a range of Programmes, for e.g, Flux and MHI Communlty Connectors. We will also work with partners to further develop areas of benef it, partlcularly the digital agenda and Social Value. We wlll continue to explore partnership opportunltles, for collaboration wlth and investment for the VCS and envlsage opportunities such asthe FamilyHubs and Bulldlng Recovery in Communltles Programmes. structure. governance and rnanagemenl VAR'S governance Voluntary Actlon Rotherham is a registered charlty and a company limited by guarantee. The charlty 19 operated under the rules of its Memorandum and Articles of Associatlon, first issued on Its Incorporation on 17 February 1988, amended in December 2005, November 2010, November 2013 and again amended by a speclal resolutlon In November 2017. Thls has ensured we are reslllent, our Board composltlon Is flt for purpose, and we continue to be drlven bythe values which underpln ourwork.

VOLUNTARY ACTION ROTHERHAM LIMITED TRUSTEES'ANNUAL REPORT (Including Directors Report) YEAR ENDED 31 MARCH 2024 VAR'S Board of Trustees VAR 's Board Is made up of up to eleven trustees, three partner advisors who act In a non-voting capaclty. All trustees and any co-optees also act as dlrectors of the company and are notified to Companies House. The number of Trustees should not be less than five15) and no more than thirteen {131, and the chief executive acts as companysecretary. VAR'S Board is made up of up to eleven trustees, three partner advisors who act in a non-votlng capacity. All trustees and any co-optees also act as directors of the company and are notified to Companies House. The number of Trustees should not be less than flve (51 and no more than thlrteen (13), and the chlef executive acts as company secretary. VAR has a finance sub-committee, consistlng ofthe treasurer, anothertrustee, the CEO and flnance manager. Thls enables management accounts, forecasts and balance sheets to be scrutlnlsed and analysed In detall, provldlng additional assurance to the b02rd of the overall finance management ofthe charlty. VAR is underpinned by a range of HR policles and procedures as well as financlal procedures which are approved byVAR board. AIL of these are reviewed annually, and amended as approprlate, and reported to VAR board for thelr approval. The trustees conducted an assessment of the major risks to the organlsation durlng September 2023 and March 2024. Each funding proposal underplnnlng VAR'S acttvitles is accompanied by a delivery plan and reports against agreed targets. We have combined all of the indivldual risk assessments into an overall rlsk management framework for the organisation and thls is reviewed by the Board on a six-monthly basls. This underplns the performance management framework and shows the impact on systems, procedures, staffing, communications and funding. Recrultment and appolntment of the trustees and key management personnel remuneratlon policy Trustees are recruited and appointed from VAR'S membershlp base, or as Independent Trustees and in Ilne with VAR'S memorandum and Artlcles of Assoclatlon. Recruitment for potentlal newTrustees Is conducted vla VAR'S mailings, newsletters and website. Role descriptions exlstforTrustee and off icer posts. Elections to the Trustee board takes at the Annual General Meeting IAGMI and proxyvotes are invited, from members prior to the AGM, should they not be able to attend. If there are the same numbei of appllcants and vacancles, an uncontested electlon Is held whlch Is approved by members at the AGM. Trustees are appointed for a term of three years and at each AGM, one thlrd of the board of Trustees, taken from those Trustees who have served the longest, are expected to stand down. Trustees may stand for re-election if they wish and In exceptional circumstances a retlring Trustee may serve a lurther consecutive term; but will be subject to annual appolntment agreed by exlstingTrustees and also agreed bymembers atthe Annual General Meeting. Appointment of the executive places of chair, vice chairls} and treasurer take place at the first board meeting after the AGM and is ratified by members of the board. All new Trustees are invited to an Induction meeting and must sign a memorandum of agreement. VAR is a company Ilmited by guarantee and all Trustees are notified as directors to Companies House. io

VOLUNTARY ACTION ROTHERHAM LIMITED TRUSTEES, ANNUAL REPORT (Includlng Dlrectors Report) YEAR ENDED 31 MARCH 2024 The key management structure of VAR consists of the Chef Executive, the Director of Services (Projects), the Director of Services Ilnfrastructure), the Senior Manager {HR) and the flnance manager. Remuneration for staff is maintained in Ilne with anysalary uplifts, where appropriate and across the organisation, related to pay legislation as a mlnlmum and approved byVAR board. Research and development The lasttime VAR commissioned research into the state of the voluntary and community sector In Rotherham, was during 2016, vla the State of the Sector Research. Funding was secured via the Rotherham Together Partnership during 19120 to carry out an up to date State of the Sector Research. It has been aEreed to undertal<e the 'state ofthe sector, in 2023124. VAR commissions specific pieces of research as required, e.g. evaluation work to measuie the success of any pilot projects. Trustees, responsibilltles The trustees (who are also directors of Voluntary Action Rotherham foi the purposes of company law) are responslble for preparing the Trustees, Annual Report and the financial statements in accordance with appllcable law and United Kingdom Accounting Standards (Unlted Kingdom Generally Accepted Accountlng Practlce). Company law requlres the trustees to prepare flnanclal statements for each financial year, whlch give a true and falrvlew ofthe state of affalrs ofthe charitable company and of the Incomlng resources and appllcaiion of resources, includlng the income and expendlture, of the charltable company for that period. In preparing these flnancial statements, the trustees are requlred to: select sultable accounting policles and then apply them conslstently; observe the methods and prlnciples in the Charitles SORP 2019(FRS 102}. makeJudgements and estimates that are reasonable and prudent; state whether appllcable UK Accountlng Standards have been followed. subject to any materlal departures dlsclosed and explalned In the financial statements. prepare the financlal statements on the golng concern basts unless It is inapproprlate to presume thatthe charitable companywill continue In operation. The trustees are responsible for keeping adequate accountlng records that disclose wlth reasonable accuracy at any time the flnanclal position of the charltable company and enable them to ensure that the financial statements complywith the CompaniesAct 2006. They are also responslble for safeguarding the assets ofthe charltable companyand hencefor taking reasonable steps forthe prevention and detection of fraud and other li

VOLUNTARY ACTION ROTHERHAM LIMITED TRUSTEES, ANNUAL REPORT {Includlng Dlrectors Report) YEAR ENDED 31 MARCH 2024 Dlsclosure of Information to the auditors In so far as the trustees are aware: there is no relevant audit information of which the charitable company's auditor is unaware; and the trustees have taken all the steps that we ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware ofthat Information. On behalf of the board S Walls, Trustee DATE 30 èL DLtrfv, 2oLV 12

VOLUNTARY ACTION ROTHERHAM LIMITED INDEPENDENT AUDITOR'S REPORTTOTHE TRUSTEES OFVOLIJNTARY ACTION ROTHERHAM LIMITED Oplnlon We have audited the financial statements of Voluntary Action Rotherham Limited (the charitable company) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financiaLstatements, includlngsignificant accounting pollcies. The financlal reporting framework that has been applied in their preparation is applicable law and United Klngdom Accountlng Standards. Including Flnancial Reporting Standard 102 The Flnanclal Reportlng Standard appllcable in the UK and Republic of Ireland (United Klngdom Generally Accepted Accounting Practlcel. In our opinion, the flnancial statements: give a true and falr vlew of the state of the charitable company's affalrs as at 31 March 2024 and of Its incoming resource5 and appllcatlon of resources, for the year then ended. have been properly prepared in accordance with United Klngdom Generally Accepted Accounting Practice; and have been prepared in accordance wlth the requlrements ofthe Companies Act 2006. Basls for oplnlon We conducted our audit In accordance with Internatlonal Standards on AudltinE IUKI {ISAs (UK) and applicable law. Our responsiblllties under those standards are further descrlbed In the Audltor's responsibilities for the audit of the financlal statements section of our report. We are independent of the charitable company In accordance with the ethlcal requlrements that are relevant to our audit of the financial statements In the UK, includlng the FRC'S Ethical Standard, and we have fulfllled our ethical responslbilities in accordance ￿th these requirements. We believe that the audit evidence we have obtained Is sufflcient and appropriate to provide a basis for our oplnion. Conclusions relatlngto golngconcern In auditing the financial statements, we have concluded that the use of the golng concern basls of accountlng In the preparatlon of theflnanclalstatements is appropriate. Based on the work we have performed, we have not identified any material uncertalnties relatlng to events or conditions that, individually or collectlvely, may cast signif icant doubt on the charitable company's ability to contlnue as a golng concern for a period of at leasttwelve months fromwhen the financlal statements are authorised for Issue, Our responslbllities and the responslbllities of the trustees with respect to going concern are described In the relevant sections ofthis report. 13

VOLUNTARY ACTION ROTHERHAM LIMITED INDEPENDENT AUDITOR'S REPORTTO THE TRUSTEES OFVOLUNTARY ACTION ROTHERHAM LIMITED Other Informatlon The other information comprises the information included in the annual report other than the financlal statements and our auditovs report thereon. The are responslble for the othei Informatlon contained withln the annual report, Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibllity is to read the other Information and, in doing so, conslder whether the other information is materially inconsistent with the financlal statements or our knowledge obtained In the course of the audit. or otheMise appears to be materlally misstated. If we Identify such materlal inconslstencies or apparent material misstatements, we are required to determlne whether this gives rlse to a material misstatement In the financial statements themselves. If, based on the work we have performed, we conclude that there is a material mlsstatement of this other information, we are required to report thatfact. We have nothlngto report In this regard. Matters on whlch we are requlred to report by excepllon We have nothing to report in respect of the following matters in relation to which the Charitles (Accounts and Reports) Regulatlons 2008 require us to reportto you if, In our opinion: the informatlon given In the financlal statements is inconslstent in any materlal respect with the report; or sufflelent accountlng records have not been kept; or the financlal statements are not In agreementwith the accountlng records; or we have not recelved allthe Information and explanatlons we require for our audit. Responslblllties of the trustees As explalned more fullyin the statement oftrustees responsibllitles, the trustees, who are also the directors of the charitable company for the purpose of company law, are responslble for the preparatlon of the tlna nclal statements and for being satisfied that they give a true and fal r view, and for such Internal control as the trustees determlne Is necessary to enable the preparation of the flnanclal statements that are free from materlal misstatement, whether due to fraud or error. In preparing the flnancial statements, the trustees are responslble for assessing the chariiable company's abillty to continue as a going concern, dlsclosing, as applicable, matters related to golng concern and using the golng concern basls of accounting unless the trustees either intend to liquidate the charitable company or to cease operatlons, or have no realistlc alternatlve but to do so. Audltor's responslbilities forthe audlt of the flnanclal statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or havingeffectthereunder. Oui objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whetherdue to fraud orerror, and to issue an audltor's report that Includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audlt conducted in accordance with ISAS IUKI will always detect a material misstatement when It exists. NSsstatements can arise from fraud or error and are considered material If, individually or in the aggregate, they could reasonably bo expected to influence the economic decisions of users taken on the basls ofthese 14

VOLUNTARY ACTION ROTHERHAM LIMITED INDEPENDENT AUDITOR'S REPORTTO THETRUSTEES OFVOLUNTARY ACTION ROTHERHAM LIMITED The extentto which our procedures are capable of detecting Irregularltles, includingfraud, Is detailed below: Revlewed the nature of the industry and sector. the control environment and business performance tor the year. Identifying the laws and regulations the company operates withln and enquiring with management If they are aware of anynon compliance Issues. Dlscussed how and where fraud may occurwith all members ofthe audit engagement team. In Ilne wlth all audlts under ISAS (UK) we were required to perform tests to respond to the rlsk of management override. We tested the approprlateness of Journal entries, evaluated the judgements made for accountlng estlmates to assess If any blas. and assessed the rationale behind any significant or A f urther descrlptlon of our responslbilltles is avallable on the Financial Reportlng Council'5 webslte at: httPs:Il￿w.frC.org.UklaudIt0rSreSpOns[b[1ItleS. This descrlptlon forms part of our audltor's report. Use of our report Thls report is made solely to the charlty's trustees, as a body. In accordance wlth part 4 of the Charltles {Accounts and Reports) Regulatlons 2008. Our auditwork has been undertaken so thatwe mlght state to the charlvs trustees those matters we are requlred to state to them In an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responslblllty to anyone other than the charity and the charlty's trustees as a body, for ouraudlt work. forthis report, orforthe opinions we have formed. Chrls Howitt SenlorStatutoryAudltor For and on behalf ot Henton & Co LLP Chartered Accountant and StatutoryAudltors Northgate 118 North Street Leeds LS2 7PN 6 November2024 15

VOLUNTARY ACTION ROTHERHAM LIMITED CONSOLIDATED STATEMENT OF FINANCIALACTIVITIES {Includlng Income and Expenditure Account) YEAR ENDED 31 MARCH 2024 Unrestrlcted Restrlcted funds funds 2024 2024 Total 2024 Total 2023 Note (Nole2 Income and endowments trom: Donations and legacies Charita ble activitles Investments Other Total Income and endowments 67,706 122,360 143,496 22,638 356,200 67,706 107,206 2,630,441 2,752,801 3.388,894 143,496 42,291 22.638 24,242 2,630,441 2,986,641 3,562,633 Expendlture on: Raislngfunds Charitable actlvlties Exceptlonal costs Total expendlture 11,417 239,914 22,314 273.645 11,417 13,896 2.949,433 3,189,347 3,428,783 22,314 10,960 2,949,433 3,223,078 3,453,639 Net Income 82,555 ( 318,992) ( 236,437) 108,994 Transfers between funds Net movement In funds 82.555 { 318,992) { 236,437) 108,994 Reconclllatlon of funds: Total funds broughtforward 18, 19 1.025,683 4,257,402 5,283,085 5, 174,091 Totalfunds carrled forward 18, 19 1,108,238 3,938,410 5,046,648 5,283,085 All income and expenditure derlve from contlnuing activities. The statement offlnancial actlvitles includes allgains and losses recognlsed duringthe year. 16

VOLUNTARY ACTION ROTHERHAM LIMtrED STATEMENT OF FINANCIAL ACTIVITIES Ilncluding Income and Expenditure Account) YEAR ENDED 31 MARCH 2024 Unrestrlcted Restricted funds funds 2023 2024 2023 Total 2024 Total Income and endowment5 from: Donations and legacies Charitable actlvitie5 Investments Other Total income and endowments 67,706 122,360 143,496 838 67,706 107,206 2,630,441 2,752,801 3,388,894 143,496 42,291 838 1,823 2,630,441 2,964,841 3,540,214 334,400 Expenditure on: Raising funds Charltable activltles Exceptlonal costs Total expenditure 11,417 219,179 22,314 252,910 11,417 13,896 2,949,433 3,168,612 3,406,364 22,314 10,960 2,949,433 3,202,343 3,431,220 Net Income 81,490 ( 318,992) { 237,5021 108,994 Transfers between funds Net movement in funds 81,490 1 318,9921 { 237,502) 108,994 Reconciliation of funds: Total funds brought forward 1,025,653 4,257,402 5,283,055 5,174,061 Total funds carried forward 1,107,143 3,938,410 5,045,553 5,283,055 17

VOLUNTARY AcnoN ROTHERHAM LIMITED BALANCE SHEET YEAR ENDED 31 MARCH 2024 Group Charity 2024 2023 2024 2023 Note Flxed assets Tanglble assets 14 667,520 711,657 667,520 711,657 Current assets Debtors Cash at bank and in hand 15 295,386 4 413 567 283,249 4 656 748 297,402 290,132 4 410 456 4 649 835 4,707,858 4,939,967 16 4,708,953 4,939,997 Credltors: amounts falllng due wlthin one year 17 ( 329,825) { 368,569) 1 329,825) { 368,569) Net current assets 4,379,128 4,571,428 4,378,033 4,571,398 Net assets 5,046,648 5,283,085 5,045,553 5,283,055 Charlty Funds Unrestricted funds Deslgnated funds General reserve Total unrestrlcted funds Restrlcted funds Total charltyfunds 18 558,686 549,552 1,108,238 3 938 410 5,046,648 581,(KlO 444,683 1,025,683 4 257 402 5,283,085 558,686 581,000 548 457 444 653 1,107,143 1,025,653 3 938 410 4 257 402 5,045,553 5,283,055 18 19 20 Theflnanclal statements were approved and authorlsed for Issue bythe Board on 2￿ 5eptember2024 S5gned on behalf of the board of trustees S Walls, Chair J Barber, Treasurer The notes on pages 20 to 42 form part of these financlal statements. Company registration number 02222190

VOLUNTARY ACTION ROTHERHAM LIMITED STATEMENT OF CASH FLOWS YEAR ENDED 31 MARCH 2024 2024 2023 Note Cash flow from operating activities Net cash flowfrom operatingactivities 21 { 381,546) { 381,546) ( 228,2981 228,298) Cash flow from Investlng actlvltles Paymentsto acquire tangible flxed assets I nterest received Net cash f low f rom investing actlvities 5,131) 143,496 138,365 42,291 42,291 Net Increase in cash and cash equlvalents { 243,181) { 186,0071 Cash and cash equivalents at l April 2023 4,656,748 4,842,755 Cash and cash equlva(ents at31 March 2024 4,413,567 4,656,748 Cash and cash equlvalents at31 March 2024 Cash and cash equivalents cons15t of: Cash at bank and In hand Cash and cash equlvalents at31 March 2024 4,413,567 4,413,567 4,656,748 4,656,748 19

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 I Summary of slgnlflcant accountlngpolicies (a) General informatlon and basis of preparation Voluntary Actlon Rotherham is a charltable company established by constitutlon on 13 January 1981 in the Unlted Kingdom. In the event ol the charity beingwound up, the liability in respect of the guarantee is limlted to £1 per member of the charity. The address of the registered offlce is given In the charity Information on page l of these financlal statements. The nature of the charity's operatlons and principal activities are on page2. The charity constltutes a public benefit entity as defined by FRS 102. The financlal statements have been prepared In accordance wlth Accountlng and Reporting by Charities.. Statement of Recommended Praetice appllcable to charltles preparing their accounts in accordance with the Financlal Reporting standard appllcable In the Unlted Klngdom and Republic of Ireland IFRS 102), the Charlties Act 2011, the Companies Act 2006 and UKGenerallyAccepted Practice. The flnancial statements are prepared on a golng concern basis under the historlcal cost conventlon, modif led to include certain Items at fair value. The flnanclal statements are prepared In sterling whlch Is the functlonal currency ofthe charity and rounded to the nearest £. The signlflcant accountlng pollcies applled In the preparation of these financlal statements are set out below. These policies have been consistently applled to allyears presented unless otherwise stated. (b) Basls of consolldatlon The consolidated financlal statements Incorporate those of Voluntary Action Rotherham and its only subsidiary. An undertaking is a subsldlary If the group has controLover Its financlal and operatlng policies. All Intra-group transactlons, balances and unrealised galns on transactlons beiween group companles are ellminated on consolldated. Unreaused losses are elimlnated unless the transactlons provldes evldence of an impairment of the asset transferred. {c) Funds Unrestricted funds are available for use at the discretlon of the trustees In furtherance of the general objectlves of the charity. Designated funds are unrestiicted funds earmarked by the Trustees for particular purposes or projects which they have decided to undertake, the trustees have the option to undesignate these funds should they require to doso. Restricted funds are subject to speclflc trusts which may have been declared by the funders of with their authority {e.g. In a public appeal), but still ￿thIn the objects of VAR. They may be restricted income funds which are expendable at the discretion of the trusteesl directors In furtherance of a particular project or objective of VAR. Alternatively, they may be capital funds where the funds are required to be invested In fixed assets for charity use or in Investment assets. 20

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 (d) Income recognltlon All income is Included in the Statement of Financlal Activities (SOFA) when the charlty is legally entitled to the Income after any performance condltions have been met, the amount can be measured reliably and It Is probable that the income will be received. The f ollowlnE specific pollcies are applied to particular categories of Income: Voluntary income is received by way of grants, donations and Eifts and is Included in full in the SOFA when receivable. Grants, where entitlement Is not condltional on the delivery of a specific performance by the charity, as recognised when the charlty becomes unconditionallyentitled to the grant. Donated servlces and facilities are included at the value to the charity where thls can be quantlfled. The value of servlces provided byvolunteers has not been Included in these accounts. Income from charitable trading actlvltyare accounted forwhen earned. Investment Income is recognised on a recelvable basis. Income from grants, where related to performance and speciflc deliverables, are accounted for as the charity earns the rlght to consideration by Its performance, it is probable that the Income will be reGelved and the amount can be measured rellably. If entltlement is not met then these amounts are deferred. Income from Erants whlch have no restrlction attached other than to be used for charitable actlvltles are allocated to a charitable activity at the dlscrelion ofthe trustees under fees and other income (see note 41. (el Expenditure recognltlon Expendltuie is recognised on an accrual basis when a liabllity Ss Incurred. Expenditure Includes any VAT whlch cannot be fully recovered, and Is included as part ofthe expendlture to which it relates. Costs of raisingfunds are those costs incurred in attractingvoluntary income, and those incurred In trading activltles that raise funds. Charitable expendlture comprises those costs incurred by the charlty in the delivery of its activltles and seNlces for its beneficlaries. It Includes both the direct costs and support costs relating to such activities. Governance costs include those Incurred in the governance of the charity and its assets and are prlmarlly associated ￿th constltutional and statutory requirements. Support costs include central functions and have been allocated to actlvity Cost categorles based on the spllt offundlng recelved lorthe differentareas ofthe charitys actimtles. If) Support costs allocation Support costs are those that assist the woik of the charity but do not directly represent charitable actlvltles and incLude offlce costs, governance costs, administrative payroll costs. They are Incurred dlrectly In support of expendlture on the objects of the charlty. Where support costs cannot be directLy attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis conslstentwlth use ofthe resources. The anaLysis ofthese costs is Included In note 8. 21

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 (g) TanElble flxed assets Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operatlng as intended. Onlyfixed assets costing morethan £1,000 are capitalised and depreciated. Depreclation is provided on all tanglble fixed assets, at rates calculated to write aff the cost, less estimated residual value, of each asseton a systematic basis over Its expected useful Ilfe as follows: Freehold buildings Flxtures, flttings & equipment Straight Ilne over50 years 33% straight line The company has opted to charge no depreclatlon on assets In the year of addition. The property Is included at the trustees, best estlmate of market value, It is the Charlty's policyto carry out a formal valuation of the properties every 5 years and to take advice annually as to any material movements In value. (h) Employee beneflts The charlty operates a defined contrlbution plan for the beneflt of Its employees. Contributlons are expensed as they become payable. The assets of this scheme are entlrely separable to those of the charity. The pension cost shown represents contributions payable bythe charlty on behalf of the employees, The charlty also contributes to the Penslons Trust Growth Plan for Its employees. Thls Is In most respects a money purchase arrangement, but does include certaln guaranteed beneflt elements. The plan is a multl- employer scheme. Slnce the charity has entered Into an agreement (the Recovery Plan that determlnes how each employer withln the scheme will fund the overall deflclt), the contrlbutions paid are shown in the Income and expendlture account. (i}Tax The charity is an exempt charity within the meanlng of schedule 3 of the Charities Act 2011 and is consldered to pass the tests set out in Paragraph I Schedule 6 Flnance Act 2010 and therefore It meets the deflnition of a charltable companyfor UK corporation tax purposes. {j} Golng concern The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have consldered the level of funds held and the expected level of income and expenditure for 12 months from authorising these flnancial statements. The budgeted income and expenditure Is suff Iclent, wlth the level of reserves, for the charity to be able to continue as a going concern. 22

VOLUNTARY ACTION ROTHERHAH LIMITED NOTESTO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 2 Consolldated Statement of FlnanclalActlvities 2023 Unrestricted Resirlcted funds funds 2023 Total 2023 2023 Income and endowments from: Donations and legacies Charltable activities Investments Other TotaL Income and endowments 107,206 94,236 3,294,658 42,291 22,419 1,823 266.152 3,296,481 107,206 3,388,894 42,291 24,242 3,562,633 Expenditure on: Ralslng f unds Charitable actlvitles Exceptional costs Totalexpendlture 13,896 193,026 3,235,757 10,960 206,922 3,246,717 13,896 3,428,783 10,960 3,453,639 Net Income 59,230 49,764 108,994 Transfers between funds other recognlsed gainsl (losses): Re-measurement loss on defined benefit'pension plan Net movement In funds 59,230 49,764 108,994 3 Income from donatlons and leEacles 2024 2023 Core grants National Health Service- CCG Other Bessie Nary Penlingon legacy 15,988 1,718 50,000 67,706 105,706 1,500 107,206 Income from donations and legacies in both 2024 and 2023was attributable to unrestricted funds. 23

VOLUNTARY ACTION ROTHERHAM LIMITED NOTESTO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 4 Income from Charltable acllvities Unrestrlcted Restricted funds funds Total Total 2024 2024 2024 2023 Core actlvltles including payroll & Partnerships, seNices & programmes 122,360 122,360 94,236 2,630,441 3,294,658 2,752,801 3,388,894 2,630,441 2,630,441 122,360 An analysls of the sources ofthls Income is shown In note 4a. 4a Income from charltable a￿1VitieS (expended): Total 2024 Total 2023 Arts Councll - Creatlve Places & People {FLUXI C&YP Consortlum - Chlldren &Young People Communlty Flrst NHS Soclal Prescribing SeNlce - NHS Micro Commlssloning NHS Mental Health Prolect - NHS UECC Linkworker Scheme NHS PCN- LINK Workers NHS RDASH Social Prescrlblng Linkworkeis - NHS Andy's Man Club NHS Community Connectors NHS Stroke Linkworkers - NHS UECC ASC Dlscharge Fund - RDASH Expert by Experience - RDASH Mental Health and Wellbeing Navigators -SYICB National Lottery Smilesfor Mlles RMBC - Chlldren &Young People Service Food in Crlsls - State of the Sector HousehoLd Support Fund 369,997 370,005 32,844 3,000 572,981 562,850 81,920 197,150 15,000 257,305 16,800 5,000 110,930 36,421 29,176 18,894 62,794 9,750 200,699 244,823 42,923 13,000 370,727 45,581 10,000 10,000 18,000 55,000 44,000 1,560,267 2,247,303 24

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 BroughtfoNard - Acute Provider Innovator Project - Open Arms First Step -Preventlon & Early Intervention Slngle Inf rastructure Grant Buildlng Recovery in Communities Families Hub - Shared Prosperlty Fund Creative People & PLaces (FLUX) Other TSmely Presentatlon Project - SY ICSVCSE Sector - ESOL Tutors - Ageingwell Digital Enablement -Communlty Achlevement Awards - Be a Good Neighbour Synergy Project - NHS UECC ASC Discharge Fund - Jolnt fotward plan consultatlon sesslons - Comrnunity Renewal Fund -Wentworth Woodhouse -Wlthout Walls IFLUXI - NAVCA (Ukraine) Unrestricted Actlvitles Payroll Bureau Fees - Community Accountancy Fees External rentl room hire - Other Income 1,560,267 2,247,303 10,000 40,536 24,702 100,000 126,000 100,000 282,224 126,000 79,961 139,715 365,000 20,581 147,371 61,796 3,000 6,817 61,728 40,000 11,000 2,000 2,500 20,000 6,000 297,333 11,765 8,500 13,000 5,000 5,000 23,532 23,065 24,652 24,311 64,935 41,163 9,241 5,697 2,752,801 3,388,894 5 Income from Investments 2024 2023 Bank interest 143,496 42,291 Income from investments In both 2024and 2023 Is all attributable to unrestrlcted funds. ,25

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 6 Other Income 2024 2023 Spectrum Futures- income generated Volunteer Expenses Reimbursement Reimbursed expenses 21,800 22,419 134 838 1,689 24,242 22,638 Other income In both 2024 and 2023 was attributable to both unrestricted and restricted funds. 7 Costs of ralslngfunds 2024 2023 Staff costs 11,417 13,896 Expendlture on casts of raisinglunds in both 2024 and 2023was all attributable to unrestrlcted funds. 8 Analysis of expendlture on charltable actlvltles Actlvltles undertaken dlrectly 2024 Grant fundlng of activities 2024 Support costs Total 2024 Total 2023 2024 Core atlvities including payroll & accountancy Se￿IceS Partnerships & programmes Exceptiona I costs (flood repalrs) Spectrum Futures Governance costs (note 91 162,327 1,666,084 22,314 21,800 38,175 1,910,700 162,327 111,309 377,911 2,967,045 3,235,757 22,314 10,960 21,800 22,419 38,175 59,298 377,911 3.211,661 3,439,743 923,050 923,050 Expendlture on charitable activities was £3,211,661 (2023: £3,439,743) of which £273,645 (2023: £206,922) was attrSbutable to unrestrlcted funds and £2,949.433 {2023: £3,246,717) was attributable to restricted funds. Notlonal rent is included within the direct costs of the actlvity. Further disclosure In respect of grants paid Ss provided in note 10. Support costs totalling £377,911 represents allocation of core costs to restricted funds, including premises costs and salarles apportioned on the basis of full-time equivalent employees. In a few instances, this Is Llmited bythe budgets that have been agreed with the funder. 26

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIAL STATEM ENTS YEAR ENDED 31 MARCH 2024 Total Total 2024 2023 Finance Personnel ICT Internal setvlces Executive management 85,887 43,164 18,967 229,893 377,911 82,719 34,203 4,852 130,022 251,796 9 Governance costs Unrestrlcted Restrlcted funds funds Total Total 2024 2024 2024 2023 Audltor's remuneratlon Trustees, expenses Salarycosts AGM & Governance costs 8,460 641 28,197 877 38,175 8,460 641 28,197 877 38,175 7,200 851 49,900 1,347 59,298 Expendlture on governance costs In both 2024and 2023 was alLattrlbutable to unrestricted funds. 27

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 10 Grants payable 2024 2023 British Red Cross B Frlend 57,968 53,004 12,093 106,280 56,026 65,335 26,500 10,550 74,653 68,142 32,000 6,000 19,500 54,458 78,978 16,787 64,955 43,053 6,000 29,665 56,051 4,400 12,466 8,000 33,046 5,000 56,863 8,109 45,062 21,732 42,526 10,000 19,994 3,000 6,787 11,700 10,240 4,042 14,600 5,457 10,035 1,213,089 Cllfton Learning Partnership Crossroads Care Rotherham The Learning Community Live incluslve Klmberworth Park Community Partnershlp Age UK (Rotherham) Rotherham Citizens Advice Bureau Royal Voluntaryservice Dlnnlngton Area Regeneration Trust Ltd Impressive Expression 4,478 48,800 54,890 26,500 15,800 44,450 30,599 32,000 6,000 13,000 26,628 78,745 13,000 45,181 45,504 6,500 26,861 43,280 17,879 JADE YAWR Servlce I(PWCDT RUFC Communlty Sports Fund Rotherham & Barnsley Mind Sheffleld Wildlife Trust Alzheimer's Soclety Active Independence Apna Haq Brinsworth CommunityTrust U nlted Multl Cultural Centre Cortonwood Comeback Centre Llberty Church Endeavour Training Ltd YMCA Whlte Rose Rush House Rotherham Parent Forum YWCA GROW Swinton LockActlVltyCentre BME Young People & Carers Group CIC Activate Rawmarsh Active for Llfe Solutions Actlve Regen Communlty Foundatlon Ltd Making Space Pivotal Health and Wellbeing Places for People Lelsure Ltd POPS OutdoorAdventure (Rawmarsh) 3,374 5,000 2,000 10,240 3.456 10,234 8,500 23.601 5,000 4,055 10,220 3,068 5,100 5,500 10,035 747,446 28

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 Brought forward Rotherham Deaf Futures RotherFed 747,446 10,240 29,787 2,400 3,060 10,740 5,000 8,909 10,240 1,213,089 10,240 97,061 5.800 3,060 18,129 8,948 8,734 10,240 15,693 5,000 5,000 10,750 5,000 39,600 13,830 5,000 ROAR Rotherham Wah Hong Chinese Association Shiloh Rotherham Socialsupermarket Speak Up Self Advocay Ltd The High Street Centre WEA Barnsley CVS Brooklands Club Dlnnlngton Community Boxlng Full Life Church Lasercredit Union Lost Chord MaltbyFood Bank Maltbyfown Council Manvers Lake and DVT One Volce Rotherham MCVC S62 CommunityTogether The CommunltyTree Salf's Boxing and Fitness CIC Rotherham Ethnlc NlnorityAlliance Ltd Fun Hub CIC Treeton Community Centre Unlty Boxing CIC VoluntaryActlon Doncaster VoluntaryAction Sheffleld Grants less then £5,000 5.000 5,000 9,900 4,000 2,155 6,320 10,940 14,900 19,796 6,570 5,000 15,000 10,230 19,215 5,000 6,500 9,550 5.000 5,000 60,906 1,625,656 1,500 5,773 12,455 923,050 11 Net incomel {expendlture) forthe year 2024 2023 Audltor's remuneration Depreclatlon of tangibLe fixed assets 8,460 49,268 7,200 52,715 29

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 NARCH 2024 12 Trustees, and keymanagement personnel remuneratlon and expenses The trustees neither recelved nor waived any remuneration during the year (2023: Énill. Trustees expenses relmbursed duringtheyeartotalled £64112023: £8511. The total amount of employee beneflts received by key management personnel is £245,578 (2023,, £233,394). The Trustees considers that its key management personnel comprise of Its Chief Executive, Dlrector of Services Ilnfrastructure), Directorof Services (Projects), HR Manager and Head of Finance. 13 Staff costs and employee benefits The average monthly number of employees during the year on full time equivalent (FTE) basls was as follows: 2024 2023 Core costs Including payroll & accountancy servlces Partnerships & programmes 11.03 10.38 38.31 49.34 28.11 38,49 The average numberof employees durlngthe yearwas 54 {2023:481. The total staff costs and employee beneflts was as follows: 2024 2023 Wages and salarles Social security Pension costs 1,334,962 1,094,428 117,564 93,476 76,204 63,263 1,528,730 1,251,167 l employee recelved total employee benefits {excluding employer pension costs) of more than £60,000 12023: 1). 30

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIAL STATEMEpirs YEAR ENDED 31 MARCH 2024 14 Tangible f ixed assels Freehold Flxtures, land & flttlngs & buiLdings equlpment Total Cost orvaluatlon: At l Aprll 2023 Additions At 31 March 2024 787,885 196,344 5,131 201,475 984,229 5,131 989,360 787,885 Depreclatlon: At l April 2023 Depreclation charge At 31 March 2024 131,774 15,757 147,531 140,798 33,511 174,309 272,572 49,268 321,840 Net bookvalue: At 31 March 2024 640,354 27,166 667,520 At 31 March 2023 656,111 55,546 711,657 The Spectrum buildlng Is Included In freehold land and bulldlngs and was revalued in the flnanclal year 31 March 2015 to £775,000. This was based on an open market valuatlon completed in October 2014 by a flrm of independentvaluers, Merryweathers, Chartered SuNeyors. All fixed assets are considered to be for direct charitable purposes and relate to the charlty, the tradlng subsidiary, Spectrum Futures, holds nofixed assets. Th Is historical cost equlvalent of land and buildings Included at valuation are as follows: Freehold land & buildlngs Cost orvaluatlon: At l Aprll 2023 1,757,279 Depreclatlon: At l Aprll 2023 Depreciatlon charge At 31 March 2024 435,586 15,757 451,343 Net boolivalue: At 31 March 2Q24 1,305,936 At 31 March 2023 1,321,693 31

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 15 Debtors Group Charlty 2024 2023 2024 2023 Trade debtors Amounts owed bygroup undetakings Prepayments and accrued income 191,734 237,670 189,566 4,184 103,652 297,402 236,904 7,649 45,579 290,132 103,652 295,386 45,579 283,249 16 Cash and Bank Group Charlty 2024 2023 2024 2023 Cash In bankand in hand Advanced funding People in Need Bank Account 4,121,540 4,365,561 284,094 283,705 7,933 7,482 4,413,567 4,656,748 4,118,429 4,358,288 284,094 283,705 7,933 7,842 4,410,456 4,649,835 17 Credltors: amounts falllng duewithin one year Group Charlty 2024 2023 2024 2023 Trade credltors Taxatlon and soclal securlty Other creditors & deferred income Accruals Amounts held on behalf of People in Need 16,666 2,035) 290,614 16,647 7,933 329,825 36,045 22,600 283,705 18,737 7,482 368,569 16,666 2,0351 290.614 16,647 7,933 329,825 36,045 22,600 283,705 18,737 7,482 368,569 People In Need Deferred Income Balance broughtforward at31 March 2023 Addltlons duringthe year Amounts dlstributed Balance to be carried forward at 31 March 2024 7,482 283,705 3,000 17,834 2,5491 ( 17,4451 7,933 284,094 32

VOLUNTARY ACTION ROTHERHAM LIMITED NOTESTOTHE FINANCIALSTATEMENTS YEAR ENDED 31 MARCH 2024 18 Fund reconciliation Unreslrlcted funds Balance at 31 March Balance al l AprlL 23 Income Expendlture Transfers Unrestrlcted Designated- Penslon scheme DeslEnated- Core actlvlties post March 2022 Designated- Future Roof Repalr 444,683 356,200 { 251.331} 53,718 467.282 60,000 22,3141 1,025,683 356,200 1 273,6451 549,552 24,759 496,241 37,686 1,108,238 128,9591 28,959 Prlor year Balance at 31 March 23 Balance at l Aprll 22 Income ExpendltUTe Transfer5 Unrestricted Designated - Penslon scheme Designated - Core actlvltles post March 2022 Designated- Future Roof Repalr 385,453 266,152 { 206,922) 115,261 405,739 60,000 966,453 266,152 1 206,922} 444,683 53,718 467,282 60,000 1,025,683 { 61,543) 61,543 The £24,759 deslgnated to the pension scheme Is to cover potentlal future Ilabllltles In relatlon to Penslon Trust scheme. The designated fund In relatlon to core actlvltles post March 2022 Is to cover ddetlclts on core activltles. The designated fund In relatlon to future roof repalrs Is for known future expendlture In relatlon to work requlred on the roof. 33

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 19 Resiilcted Funds Balance at 31 March Balance at l April 23 Income Expendlture Transfers 24 Creatlve People and Places {Flux} COVID Winter Grant COMF Grants Community Renewal Fund Digital Asplrant Fundlng EmergencyAssistance Grants FeaS[b￿lItY Study Flood Damage Food In Crlsls Household Support Fund Internal VolLFntary Neighbourhood Gov. Imp NHS HEP- BAME Insight NHS Chlldren Soclal Prescrlbing NHS GP'S Activiiy Support NHS SPS IBCF NHS Mental Health Social Scheme NHS Mental Health Programme NHS Mental Health UseT Voice NHS Mental Health NHS Health Engagement NHS Long Covld Support NHS Mental Health Grants NHS UECC Linkworker Scheme NHS BAME Crlsls Grants NHS SMI Patlentvolce NHS Micro Commissioning NHS Fitter Better Sooner NHS PCN Llnk Workers NHS PCN Linkworkers RMBC Prevention & Early Intervention NHS Social Prescribingservice NHS Andy's Man Club NHS Community Connectors NHS Stroke Linkworkers Obj l HR & Legal Researchlsector Smilesformiles State of the Sector Research 446,817 196 3,331 33,280 163,162 921 6,659 10,962 10,000 3,000 9,969 2,751 25,389 67,479 36,573 224,413 50,000 19,429 3,000 29,477 163,400 7,192 235,596 60,241 26,275 10.000 161,920 { 161,920) 35,000 { 35,000) 7,509 61,728 2,018 538,867 ( 605,102) 380,582 196 3,331 33,2791 33,3151 129,847 921 6,659 10,960) 20,000) 58,0001 10,000 I 55,000 { 9,969 2,259 24,612 4921 777) 15,709) 36,573 222,294 50,000 13, 170 3,000 135,590 133,597 1,700 68,638 21,238 22,901 201 2,1191 200,699 ( 206,958) 161,920 ( 55,807) 29,8031 35,000 { 40,4921 { 166,9581 39,003) 3,374) 10,201) 69,237 1,857 loo,000 254,543 3,450 141,028 22,194 31,999 5,900 161) loo,000 572,981 { 566,4921 1,550) 12,825) 14,227) 248,054 5,000 110,930 36,421 31,999 5,900 146,237 18,000 2,458,500 42,923 { ( 146.2371 18,000 ( 14,600) 1,600,198 (2,088,441) 21,400 1,970,257 34

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIALSTATEMENTS YEAR ENDED 31 MARCH 2024 Balance at 31 March 24 Balance al l April 23 Income Expenditure Transfers Brought forward STPI ICS Integrated Volunteerlng SY HR Basis- Big Lottery SY HR Impact SYB Cancer Alliance WMTY Kitemark SY ICSVCSE Sector SY ICS Engagement Co-ordinator VCS Reslllence VCS Seasonal Pressurers Violence Reductlon Unlt vrL Other income SYIP Capltal Building Recovery in Communities NAVCA Ukralne SY ICB Single Infrastructure Grant Yorkshire FoNard- Revenue Cost ESOL NHS PCN'S Chlldren &Young People CommunStyAchievement Awards Digital Ena blement NHS Jolnt Fomard Plan Consultation syner￿ Project Engagingwith Acute Provider NHS Timely Presentatlon Project NHS UECC ASC Discharge Fund First step Rotherham ACS FundinE RDaSH Mental Health and Wellbeing Navigators RDaSH Expert by Experience Shared Prosperity Fund Famllles Hubs Programme 2,458,500 2,000 6,423 1,528 40,600 19,913 81,759 500,000 115,000 3,958 9,509 644,541 79,961 4,972 9,750 1,600,198 (2,088,441) 1,970,257 2,000 6,423 1,528) 40,600 20,853 27,288 500,000 115,000 3,958 9,509 644,541 60,219 3,000 1 2,0601 54,471} 100,000 ( 119,742) 5,000 1 9.972) 13,000 126,000 ( 126,000) 15,500) 22,750 1 15,5001 6,817 202 1 27,459) 39 6,817 244,823 { 244,621} 32,844 { 60,303) 11,000 { 10,961) 40,000 6,000 { 2,500 10,000 I 61.796 ( 20,000 { 24,703 { 40,000 6,0001 2,500 9,449 60,424 1 11,676) 23,648 21,676 551) 1,3721 31,676) 1,055) 21,676 62,794 18,894 35,909 139,715 4,257,402 22,790) 1,9371 40,536 { 69,364) 282,224 ( 81,089} 2,630,441 12,949,433) 40,004 16,957 7,081 340,850 3,938,410 Restrlcted Fund Descrlptlons All small grants programme aimed at community groups that can demonstrate and promote good community relations, bring people and neighbourhoods together. BSC Small Grants 35

VOLUNTARY ACTION ROTHERHAM UMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 Restrlcted Fund Descrlptions {contlnued) Production of 2 films and design of leaflet around 'being a Eood neighbour,. To promote and provlde seNices for children, young people and families To promote and provide seNlces for children, young people and families Awards In recognition ofVCS and volunteers Action-research programme designed to deliver lasting impact on Rotherham communities, participation oin arts and culture Grants to support LocalVCS oreanlsatlons including Community Food Members to enable provision of Christmas & Easter food support to families in Rotherham Support a programme of activity with focus on supportlng those coming out of shielding, brlnging back community infrastructure lost due to COVID-19 Be a Good Neighbour Children & Young People Chlldren & Young People (SIG) CommunltyAchievementAwards Creative People and Places {FLUX) COVID Wlnter Grant COMF Grants Community Champions Support to deliver the ambltlons of the Community Champlons programme through effectlve community engagement. Delivery of services by VAR and other VCS partners in Ilne with the Anythlng's Possible Rotherham project piloritising investment in skills, supporting peopLe Into employment and investment In communitles and places Fundinglrom NHSxto enhance digltal & IT improvements Grants to organlsatlons for the provlslon of food and essentlal supplies Premises procurementstudy Flxed assets less accumulated depreclatlon provlded by insurers due to the flood damage Supportforthe Food in Crisis Partnershlp SP Data monitoring & evaluatlon Grants to VCS organisatlon to provide food support to famllles In Rotherham Workingwith ICS on Integrated approaches to volunteering Implementatlon of a residentl voluntary and communlty 'neighbourhood governance. structure In a targeted geographlcal Scoping BAME volunteer programme Project to increase BAME participation in social prescribing CulturalcompetencytraininEforGP staff Social prescribing service specifically for children Support & develop the engagement strategy with GP'S beyond the current proJect Integrated Better Care Fundlng Expansion of SPS Mental Health as part of Care Navigation Pilot, linked to targeted GP surgeries Community Renewal Fund Digltal Aspirant Funding EmergencyAssistance Grants Feasibilitystudy Flood Damage Food In Crlsis Green & Blue SP Data Household Support Fund Int. VolunteerApproach Advisor Neighbourhood Gov. Imp Pilot NHS BAMESPS NHS HEP-BAME insight NHS Cultural Competency NHS Chlldren's Soclal Prescribing NHS GP'S Activitysupport NHS SPS IBCF NHS Mental Health Socialscheme 36

VOLUNTARY ACTION ROTHERHAM LIMITED NOTESTO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 Restricted Fund Descriptions {contlnued) Scheme providlng VCS IlaSson servlces between mental health professlonals, services and patients Fundingto support consultations with seNice users Developing and supporting vcs to increase mental health support activity Supporting engagement ofthe public in Health messages Social Prescriblng servlce aimed at patients suffering from long COVID. NHS Mental Health Grants Capacity buildinggrants programme supporting mental heaLth NHS Rotherham UECC Linkworker Sc Social Prescribing in Rotherham Hospital Capaclty bulldlng grants programme supportlng mental health for BAME VCS 20K to externally commlsslon capacity bulldlng for mental health voice NHS Mental Health Programme NHS Mental Health Uservolce NHS Mental Health Provider Network NHS Health Engagement NHS SP Long COVID Support NHS BAME Crisis Grant NHS SMI Patlent Volce NHS Mlcro Commlsslonlng To supportthe mental health provlder network to fiiigaps in provision Supporting atients to access support pre-surgery A national Inltlatlve to glve patlents access to link worker to provide non-medical support Speclllc tralnlng for Ilnk workers ProJect providingvcs lialson seNlces to GP practlces Room hlre and refreshments, Andy's Man Club, Rotherham Communlty (Mental Health) Connectors VAR operating and management costs Soclal Prescriblng as part of Stroke Pathway HR & Legal service for the voluntary and community sector across South Yorkshire Continuation of surveys ofthe sector Delivery of a community asset-based approach to mental health Rotherham (VCS) Infrastructure Services Increase provision and support for children and young people In Rotherham. Delivered by 11 VCS members of the Children, Young People & Familites Consortium. Managed byy VAR on behalf of the consortium South Yorkshire wide state of the VCS research Working with ICS on integrated approaches to volunteering To strengthen the relationship wlth. and embed SYB VCSE partners at all levels within the integrated care system To support research into the long-term sustainabillty of HR in South Yorkshire Continuation of HR Se￿iCe for the voluntary and community sector acioss South Yorkshire NHS Fitter, Better, Sooner NHS PCN Llnk Workers NHS PCN SP Link WorkerTralnlng NHS Social Prescribing Service NHSAndy's Man Club NHS Community Connectors NHS Stroke Linkworker Obj l HR& Legal Researchl Sector SPS Linkworkers Slngle Infrastructure Grant Smlles for Miles State ofthe Sector Research STPI ICS Integrated Vol SYB ICSVCS SRO role SY HR-Basis-Big Lottery SY HR Impact 37

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 Restrlcied Fund Descrlptions (contlnued) Developing a programme of activity around cancer patients and what matters to them SYB Cancer Alliance WMTY Kitemark SY ICSVCSE Sector To support VCSE frontline engagement in the design of the ICS & VCSE Mou, and engagement in ICB work SY ICS VCSE Engagement Co-ordinat1( Recruitment and employment of Engagement Co-ordination VCS Resillience Flnancial resilience to support sustalnablllty of the sector To commission activlty that supports reducing pressures on health seDiices Communityvoice on violence reductlon strategy Volunteer expenses for Rotherham Heroes through the COVID pandemic TralnSng events income To bring about a step change in the Voluntary and Communlty Sector to enable greater contrlbirtion to the economic regeneration of Rotherham Services and communlty activlties to ald recovery of drug and alcohol addltion The support and development of x3 peer support groups and a VCS provlders group to support Ukrainian refugees ICB PartnerVCSE Role- Remuneration of Chled Exec's salary Supporting patients to stay out of hospital and statutory services, Including additional safe and well checks completed on patlents discharged from virtualwards. VCS Seasonal Pressures Violence Reduction Unlt Volunteer Expenses vrL Other Income SYIP Capital Bulldlng Recovery in Communities NAVCA Ukralne SY ICB Rotherham ASC Fundlng RDASH Mental Health & Wellbelng Navigators Mental Health workers to link intoVCSE seNices RDASH Expert by Experience Mental Health Servlcesl Transformatlon - user input and VAR co- ordination Financial incluslon and posltive actlvities to allevlate the cost of living crlsls Shared Prosperity Fund Famlly Hubs Programme Funding from RMBC to support VCS Involvement In the development ofthe famlly hubs model 20 Restrlcted Funds Unrestrlcted Designated Restricted funds funds funds 2024 Total Fixed assets Debtors Cash at bank VAR People in Need Creditors: amounts fallingdue within one year Total 11,312 14,585 554.933 656,208 667,520 280,801 295,386 558,686 3,292,015 4,405,634 7,933 7,933 1 298,5471 329,825 558,686 3,938,410 5,046,648 31,2781 549,552 38

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO THE FINANCIALSTATEMENTS YEAR ENDED 31 NARCH 2024 Unrestricted Deslgnated Restricted funds funds funds 2023 Total Flxed assets Debtors Cash at bank VAR People In Need Credltors.. amounts fallingdue wlthin ane year Total 12,088 20,970 721.431 699,569 711,657 262,279 283,249 581,000 3,346,475 4,648,906 7,842 7,842 1 58,7631 1 368,569) 581,000 4,257,402 5,283,085 309,806) 444,683 21 Reconclllation of net {expendlture)I Income to net cash flowlrom operating actlvltles 2024 2023 Net income foryear { 236,437) 108,994 Interest recelvable Depreciation of tanglble flxed assets (Increase)l Decrease in debtors IncreasellDecrease) in credltors ( 143,496) 1 42,2911 49,268 52,715 ( 12,137) 40,571 ( 38,744) 1 388,287) ( 381,546} 1 228,298) 22 Reconclllatlon of net debt At IAprll 2023 At31 March 2024 Cash flows Cash atbankand in hand Debt due withln l year Debt due after l year 4,656,748 ( 243,1801 4,413,568 4,656,748 ( 243,180) 4,413,568 39

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 23 Spectrum Futures CIC Proflt and loss account Forlhe year ended 31 March 2024 2024 2023 Income Sales Total Income 23,389 23,389 23,300 23,300 Expenditure Cost of sales Total Expendlture (23,389) 1 23,3001 123,3891 { 23,3001 Net expendlture 24 Penslons and other post-iecrultment beneflts al Def Ined contribution pension plans The charity operates deflned contrlbutlon pension plans for its employees. The amount recognised as an expense in the perlod was £76,204 (2023: £63,263). Outstanding deflned contributlon payments at year end were £nil12023.. £nill. b) Multl employer penslon plan The company par5ticpates in the scheme, a multl-employer scheme whlch provldes benefits to some 638 non-assoclated partlcipatlng employers. The scheme is a defined beneflt scheme In the UK. It is not posslble for the company to obtaln sufflcient informatSon to enable It to account for the scheme as a deflned benefit scheme. Therefore, It accountsforthe scheme as a deflned contrlbutlon scheme. The scheme Is subject to the fundlng legislation outllned in the Pensions Act 2004 whlch came Into force on 30 December 2005. Thls, together with documents issued by the Penslons Regulator and Technical Actuarial Standards issued by the Flnancial Reportlng Council, set out the framework for funding deflned benefit occupational penslon schemes in the UK. The scheme Is classified as a 'last-man standing arrangement,. Therefore, the Company is potentlally Ilable for other participating employers, obligations if those employers are unable to meet their share of the scheme deflclt following withdrawal from the scheme. Participatlng employers are legally requlred to meet their share ofthe scheme deficit on an annulty purchase basls on withdrawal from the scheme. 40

VOLUNTARY ACTION ROTHERHAM LIMITED NOTESTO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 24 Penslons and other post-recrultment benefits (continued) A full actuarial valuation for the scheme was carried out at 30 September 2020. Thls valuation showed assets of £800.3m, liabllities of £831.9m and a deficit of £31.6m. To eliminate thls funding shortfall, the Trustees, have asked the participating employers to pay additional contributions to the scheme as follows: From l ApriL2022 to 31 January2025 £3,312,000 perannum (payable monthly and Increaslng by 30h each on 1st April) From l April 2019 to 30 September 2025 £11,243.000 per annum (payable monthly and increasingly by 3% each on 1st Aprlll The recovery plan contrlbutlons are allocated to each participating employer in line wlth thelr estimated share of the Series l and Series 2 scheme liabilities. VAR'S share of these revised contrlbutlons was £172 durlngthe year to March 2023, prevlously£590 to March 2022. Where the scheme is In deficit and where the chairty has agreed to a deficitfunding arrangement the charity recognlses a liabillty for thls obligation. The amount recognlsed Is the net present value of the deflclt reduction contributlons payable under the agreement that relates to the deficit. The present value is calculated using the dlscount rate detalled In these dlsclosures. The unwinding of the discount rate is recognlsed as a finance cost. The present value of the deficit repayment obligation, as noted above, has not been provlded for In the Blance sheet because It Is Immaterial. VAR paid contrlbutlons at the rates between 6% and 9% during the accounting period. Members paid contrlbutlons at the rates between 0% and 32% duiingthe accountlng perS0d. When an employerwithdraws from a multl-employer deflned benefit pension scheme whlch Is In deflclt, the employer is required by lawto pay its share of the deficitm calculated on a statutory basls (known as the buy. out basls). The calculatlon basls that applles to the Growth Plan was amended due to a change In the definltlon of money purchse contained In the Pensions Act 2011 ad therefore Serles 3 Ilabilitles have to be Included in the calculatlon of an employels debt on withdrawat. VAR has been notified by the Pensions Tiust of the estimated employer debt on withdrawal from the Plan based on the financial position ofthe Plan as at 30 September 2023. As ofthis date, the estimated employer debt forVAR was £24,759, the estimated debt in the prioryear accounts12023) was £53,718. The decrease in the estimated debt liability is due to greater than expected investment returns, at a time of reduced government bonds yields, which increase liabilities in the scheme. A designated fund has been created by the trustees to ref lect this potential future liability. 41

VOLUNTARY ACTION ROTHERHAM LIMITED NOTES TO FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 25 Related partytransactlons None of the trustees lor persons connected with them) received any remuneration during the period, but expenses were reimbursed, fortravel and internet, totallinE £641 {2023: £851). J Dalton was a Trustee and DirectorofVAR and the Chair persion to Shiloh. Duringthe yearVAR made grants of £10,740 {2023: £18,129) to Shlloh. C Batchford is a Trustee and DirectorofVAR and Is also an employee of Social Supermarket. Duringthe year VAR made grants of £5,00012023: £8,948) to Social Supermarket. Othertransactlons Several VAR trustees are also employers of VAR members organisation to whlch VAR provldes payroll and accountancy Se￿ices. The charges for these seniices are relatively small and always on an arm's length basls. 42