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