Company registration number:  01077083 Charity registration number:  3628231 

## Netherthorpe and Upperthorpe Community Alliance 

Annual Report and Financial Statements 

For the year ended 31 March 2023 



## Netherthorpe and Upperthorpe Community Alliance 

## Annual Report 

## Year ended 31 March 2023 

## Contents 

||Page|
|---|---|
|Trustees’ report|1|
|Independent auditors’ report|15|
|Consolidated Statement of Financial Activities|18|
|Statement of Financial Activities|19|
|Consolidated and company balance sheets|20|
|Consolidated cash flow statement|21|
|Notes to the financial statements|22|





## Netherthorpe and Upperthorpe Community Alliance 

## Report of the Trustees for the year ended 31 March 2023 

The trustees (who are also directors of Netherthorpe and Upperthorpe Community Alliance for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS102) in preparing the annual report and financial statements of the charity. 

## Reference and Administration Details 

|Charity registration number:|3628231|
|---|---|
|Company registration number:|01077083|
|Directors and Trustees:|D S Thornett (Chair)|
||A Abdulrub|
||K Mudge|
||J A S Grist|
||L C Smith|
||S Jones|
||T Hunt                                   (Resigned 6 June 2022)|
||K Daubney                            (Appointed 17 July 2023)|
|Chief Executive Officer:|M Dean|
|Secretary:|S Markham|
|Registered Office:|18 Upperthorpe|
||Sheffield|
||South Yorkshire|
||S6 3NA|
|Auditors:|Hawsons Chartered Accountants|
||Pegasus House|
||463a Glossop Road|
||Sheffield|
||S10 2QD|
|Bankers:|Unity Trust Bank plc|
||Nine Brindleyplace|
||Birmingham|
||B1 2HB|
|Solicitors:|Graysons with Watson Esam Solicitors|
||4–12 Paradise Square|
||Sheffield|
||S1 1TB|
||Taylor Bracewell|
||17-23 Thorne Road|
||Doncaster|
||DN1 2RP|
||Bhayani HR and Employment Law|
||59 Shoreham Street|
||Sheffield|
||S1 4SB|



1 



## Netherthorpe and Upperthorpe Community Alliance 

## Report of the Trustees for the year ended 31 March 2023 

## Structure, governance and management 

The charity is controlled by its governing document, its Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee as defined by the Companies Act 2006. The charity trades as Zest which is a trading name of Netherthorpe and Upperthorpe Community Alliance. 

## Trustees 

Membership of the Charity is open to individuals, community or voluntary groups who live, work or are based in the Netherthorpe, Upperthorpe and Langsett areas of Sheffield or who use the charity's services. 

Trustees are appointed so that there are up to 5 Member Trustees, 5 Non-Member Trustees and 2 Co-optees. Member Trustees are elected, on a rotating basis, by member organisations at the Annual General Meeting. onmember Trustees are selected by the Trustees at a Trustees meeting, taking into account the need for a mix of skills and experience on the Board. Trustees serve a term of office as near to 3 years as possible. 

All new trustees are subject to a structured trustee induction process as set out in the Trustees' Terms of Reference. 

The trustees delegate all day-to-day decision making concerning staff and resources to the Chief Executive. The Trustees are responsible for all strategic decisions about the charity. 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. 

## Objectives and activities 

The object of the charity as defined in the memorandum and articles of association is: 

The promotion for the benefit of the public of urban regeneration in areas of social and economic deprivation (and in particular in the Netherthorpe, Upperthorpe and Langsett areas of Sheffield). 

Further details of the charity’s objects are set out in the charity’s memorandum and articles of association. 

Zest’s vision is: ‘To enable everyone in our communities to lead healthy and successful lives’. 

## Zest’s mission is: 

1. To provide a healthy living centre delivering responsive services to tackle local inequalities, including: 

   - a. Health and wellbeing 

   - b. Employment and skills 

   - c. Sport, leisure and recreation 

2. To foster communities where everyone feels welcomed, valued and can fully participate in the life of the community. 

3. To play an active role in supporting other disadvantaged communities in Sheffield. 

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. All the activities are undertaken to further the charity's charitable purposes for the public benefit. 

2 



## Netherthorpe and Upperthorpe Community Alliance 

## Report of the Trustees for the year ended 31 March 2023 (continued) 

We have four distinct values that underpin our work and everything we do: 

## Personalised 

To achieve the best personal outcomes we navigate individuals and families through a tailored journey of support that can involve accessing a range of joined up wellbeing support services provided and hosted by Zest. 

## Inclusive 

We strive to keep our services and facilities affordable, physically and culturally accessible. We run a range of tailored sessions including women only and disability specific swim sessions, and host the only ramp access swimming pool in the city. 

## Asset based 

We empower local people and address local need by identifying the strengths within our community. 

## Collaborative 

We collaborate by default to develop innovative approaches and achieve the best outcomes for our local communities. 

## Achievements and performance 

The period from April 2022 has provided a welcome year of sustained service delivery.  The organisation has continued to build on and improve levels of engagement and service take up as we advance into clear water from the pandemic. 

During 2022-23 Zest employed 75 contracted staff and was supported by a team of dedicated volunteers. Annual highlights include: 

- Establishing a Welcome Space as the impact of cost of living continues to take its toll, providing a safe, warm, accessible space for the local community. 

- Investing in a modernised Zest Centre Reception area, café and ground floor library space as the key landing space for our local community. 

- Developing a rich programme of EDI Awareness raising as we continue to work to empower our staff & trustee team, promote accessible services and engender a sense of belonging for everyone in our community. 

- Flying the flag for the Sheffield VCS Sector as we hosted a National Locality Convention visit; shining a light on our role as a ‘local community anchor’, our diverse community service offering, and the flagship Zest Centre. 

- Reaching out and strengthening our partnerships both locally and across the city and campaigning on key issues; including responding to the cost of living crisis, informing development of an inclusive city skills strategy and pushing for a fair funding framework for the VCS sector. 

The Leadership Team focused on a number of key strategic priorities: 

- A. Reconnecting with the Community through: 

Cultural Celebration centred on the Black History Month and Beyond Programme. Launch of the Friends of Zest Campaign. 

- B. Securing long-term Investment in the Zest Centre: 

- A commitment from Sheffield City Council to ring fence Leisure Investment Plan funding to help ‘future proof’ the Zest Centre building(s). 

- C. Providing a coordinated Cost of Living Response: 

Hosting a City response event in partnership with the Sheffield Property Association. Fronting the SCC Welcome Space campaign, played an active role in the Vulnerable Peoples network, and adapting services to ensure we could respond to community need. 

3 



## Netherthorpe and Upperthorpe Community Alliance 

## Report of the Trustees for the year ended 31 March 2023 (continued) 

## The Zest Centre: Library Service 

## “Volunteering in the library literally saved my life” 

The Upperthorpe library offers free children’s and adult book loans/reference access to 3000 books. We also offer free printing services, free access to the internet and digital skills training. 

We have fantastic spaces for quiet study and work, school visits, home schooling groups, community activities and events. 

## “Today doing this Treasure Hunt has really made me happy, I never knew libraries could be so nice”. 

## The Zest Centre: Leisure Service 

Swim and gym facilities have shown a welcome improvement on the previous year as we benefit from more consistent and continuous service delivery and take-up. Helped by investment in training to develop both new and existing staff and more dedicated leisure service management. 

In addition, the Zest Centre reception and ground floor library area have been fully refurbished, bringing a refreshed and modern feel to the heart of the Centre. 

## Service highlights 

- Extra parent and toddler sessions doubling attendance from 21/22 to 22/23. 

- Sold out family fun sessions throughout summer months of 2022/23 increasing whole family participation. 

- Introduced wider membership options to suit customer circumstances. 

- Revamp of the Zest discount scheme with online options. 

- Revamp of the main gym including a new free weights area. 

## KPI summary 

- Swimming pool attendance of 29,497 a 19% uplift on last year (Male: 20% Female: 80%). 

- 49% of all swimming attendance of public sessions are over the age of 55 for all public sessions . 

- 2600 Women only attendances making up 8.8% of total pool users compared to 7% last year. 

- 72% of participation for dedicated women only sessions are from Ethnic Minority communities. 

- Swimming Lesson attendance of 18500; a 20% increase on last year. 

- Extra parent and toddler sessions created with greater choices in times in 2022-23 with attendance of 1604 which is nearly double the attendance compared to last year. 

- 540 leisure members a 12% uplift on last year. 

- 247 Zest Discount Scheme members in 22/23 compared to 158 in 21/22 - offering affordable gym/swim sessions. 

- 42% of Women only gym users from an Ethnic Minority background. 

- 41% of gym users in 22/23 were over 55 years old. 

- Overall swim and gym: 21% of users are from Ethnic Minorities. 

## What’s on the horizon 

- Extra 123 children’s swimming lessons in April 2023 taking lessons up to 800. 

- Referrals brought in house with new split pricing structure will see a big increase in participants with newly qualified cardio rehabilitation service. 

- Involvement in Swim England swimming campaigns #loveswimming and Drowning Prevention Week. 

- Increase in adult swimming lessons with one new lesson (mixed) to encourage adult participation in swimming. 

- New email marketing platform to be integrated with targeted leisure marketing and communications. 

4 



## Netherthorpe and Upperthorpe Community Alliance 

## Report of the Trustees for the year ended 31 March 2023 (continued) 

## Health & Wellbeing 

## Local Health Services 

“I’m really proud of the fantastic health teams at Zest. I’m so impressed by how well they constantly adapt and deliver high quality community-based health services for groups and individuals we serve. We’re all really excited by the future holds.” Maria Ashmore, Senior Health Services Manager. 

- Total number adults worked with: 994 (Male: 30% Female: 70%) 

- Number of people supported to volunteer: 12 

- People Supported from Diverse Backgrounds and Protected Characteristics: 74% 

This percentage encompasses individuals from the following groups: Ethnic Minority Communities, Disabled Individuals, Carers (Excluding Parents), LGBTQ+ (Lesbian, Gay, Bisexual, Transgender, Queer/Questioning, Plus) Community, Refugees and Asylum Seekers. 

## Service Highlights 

## New Partnership with Sheffield Wednesday FC 

This year, we forged an exciting new alliance with SWFC, who now host our Sporting Memories Group, for individuals aged 50 and above. 

## Green Prescribing Sessions with Sheffield & Rotherham Wildlife Trust 

In close collaboration with the Sheffield & Rotherham Wildlife Trust, we designed a series of invigorating green prescribing sessions tailored specifically for local women. 

## IAPT Sessions in Arabic 

We're proud to report the successful delivery of IAPT (Talking Therapies) sessions in Arabic, a significant milestone in our mission to provide accessible mental health support to diverse communities in Upperthorpe and the surrounding area. 

## International Women's Day Celebration 

Our International Women's Day celebration was a resounding success, with approximately 90 local women in attendance. The event featured vibrant dancing, a captivating traditional dress fashion show, henna artistry, tasty local cuisine, creative crafts, and soothing hand and foot massages. 

## Social Prescribing Services at Sheffield University 

We've expanded our reach by offering Social Prescribing services to students at Sheffield University. Our focus primarily centres on postgraduate and 25+ students, where we provide connections to enriching community activities, valuable mental health support, and health and wellbeing guidance. 

## Yoga for life 

– The Yoga group is flourishing with regulars and newcomers alike. We’ve even done an outdoor session in the park, enjoying the nature and fresh air. One attendee said, “Thank you so much for arranging this. If it was not at Zest I would have never known what yoga was”. Someone else, “My body is so relaxed, I had forgot what it feels like to be relaxed”. 

## What’s on the Horizon 

We have plans to grow our offer to support mental health in our community. We are acutely aware of the long waiting lists and difficulties experienced in trying to access mental health support elsewhere. 

The local health team are planning to get their hands dirty and tidy up our allotment and garden space so that we have a functional green space for health activities. We’re planning to explore food growing and a sensory garden for our local community to enjoy. 

5 



## Netherthorpe and Upperthorpe Community Alliance 

## Report of the Trustees for the year ended 31 March 2023 (continued) 

## City Health Services 

## Live Lighter Sheffield 

Zest provide a city-wide ‘tier 2’ adult child and family weight management service, commissioned by Sheffield City Council. 

- Total number adults/young people worked with: 1,731 (Male: 28% Female: 72%) 

- 36% clients from Ethnic Minority communities; an increase from 22% last year 

## Service Highlights 

This year has seen an all-time high number of referrals into the adult service (3391 up from 2677) and has also created the highest number of successful completers we have ever had in both the adult (442 up from 210) and families (137 up from 47) services. 

A very positive and successful experience in taking on the temporary extended service offer with 14 citywide partners. Providing opportunities to deliver the Live Lighter programme in communities and areas that required a more tailored approach. This included using community languages and catering special educational needs. 

The team have engaged in a variety of citywide events and initiatives including the Sheffield is Sweet Enough campaign, Move More Sheffield and Children and Young People’s Alliance Conference. 

## What’s on the Horizon 

Prepare for Live Lighter service retender in Autumn 2023. This will require a multi-faceted Sheffield wide partnership and will have specific resource given to it to ensure the best possible submission from Zest with an optimistic and compassionate approach to weight management at its core. 

## Children, Young People & Families 

“I have learnt things as an individual and as a parent – in fact the most special thing about it, is seeing – the positive ripples around my family and people I have spoken to about what I am learning your community!!! You can genuinely see and feel the positive effect.” 

The Zest Communities team work across a range of projects supporting parents and young people of all ages, helping to build communities from own back yard of Upperthorpe and Netherthorpe and across the city. 

## Empowering Parents Empowering Communities (EPEC) 

EPEC is a parenting programme run by trained local parents for local parents with new volunteer parent group leaders being trained each year. It aims to improve child development and outcomes, parenting, family resilience and family relationships. 

“Training to become a Parent Group Leader is the most special and rewarding thing I have ever done. I feel like I have found where I need to be in life” 

## Early Years 

A range of activities for children aged 0-5 years, we support and run activities for children and families to engage in positive activities in Family Centres and in our community. 

This year we have also supported 4 volunteers into employment- a carer, a disability sports assistant, a learning and development assistant and another as an editorial assistant 

“It was really rewarding to see the babies and toddlers develop in confidence and explore the different activities we set up for them each week. I learned some very valuable skills, including first aid for children, and I’m grateful for the training and learning opportunities I received.” 

6 



## Netherthorpe and Upperthorpe Community Alliance 

## Report of the Trustees for the year ended 31 March 2023 (continued) 

## Holiday Activities & Food Programme (HAF) 

Zest is responsible for commissioning and coordinating delivery of free to access activities for Children eligible for Free School Meals in the North West area of Sheffield. 

## Case study 

Through accessing the HAF project Family J have connected with Zest. AJ (a girl aged 9) is autistic and a young carer for her mum, who has mobility issues. Through HAF, over the last year Zest has funded a swimming costume, armbands and floats so that AJ can access funded swimming lessons during the holidays. This meant that when we took them to Bridlington this summer, AJ was able to fully enjoy her first ever trip to the seaside and go into the sea with confidence! 

## Community Champions 

The Community Wellbeing Champion project supports volunteer peer intervention as a method of improving health outcomes through direct community engagement. The primary focus involves conversations about health and wellbeing in the community through volunteer peer support. 

## This Community Can 

This Community Can (TCC) is a community-led project with a team of three aiming to empower individuals and the community through volunteering and social connections. Its development is ongoing and organic being responsive to community aspirations. 

TCC supports the running of 10 regular activities many of which are on their way to being independently run by the volunteers. 

Alongside regular activities, we have run 26 events 2022-23 including 10 Tea Tents and four events as part of Black History Month and Beyond. These included a Youth Music Showcase and Creative Writing Workshop. 

“It’s been an absolutely amazing multicultural event today. My nieces and nephews have joined in activities. My niece won the limbo competition which is spectacularly amazing. We’ve had a difficult relationship at times, we’ve been far apart, but that just brought us close together, it was amazing, I’m – so proud of her.” Jamaican Independence 2022 participant 

From TCC volunteers 

“I think I influenced others to get involved in their community and help each other” 

“It’s brought confidence and courage to have their voices to be heard.” 

“Zest looks like my home to spend quality time while helping the people.” 

7 



## Netherthorpe and Upperthorpe Community Alliance 

## Report of the Trustees for the year ended 31 March 2023 (continued) 

## Supporting our Young People 

The Zest youth offer is centred on provision of locally rooted neighbourhood youth clubs shaped by local young people and offering a range of workshops, positive activities, trips and residentials that help people feel more confident and resilient, improve their life skills, develop a stronger voice and to feel safer in the community. 

- Total number adults/young people worked with: 193 (Male:131 Female: 62) 

- 88% of the young people supported were from local Ethnic Minority communities including young people with Yemeni, Somali and Black Caribbean backgrounds. 

- 4 people supported to becoming volunteers. 

## Service highlights 

- Providing a range of fun trips, session and activities including sports sessions, arts and crafts sessions, movie nights, trips to the cinema, swimming and roller blading. 

- Youth drop-in session for young to attend every Thursday 5pm – 6pm where young people could speak to a designated youth worker about any issues or concerns they may have. 

- Girls Youth Club which takes place every Tuesday 6pm – 8pm has gone from strength to strength – 

- attracting between 15 20 attendees from the local area and wider areas of the city. 

- Winn Gardens Youth Club running every Tuesday 6pm – 8pm which is well attended by local young people.  Delivered awareness sessions around self-harming and internet safety as it became apparent that there were a number of young people at risk. 

- Summer programme including activities such as boxing, go-karting, ice skating, climbing, bike ride at Rother Valley. There was a day trip to Alton Towers which was well attended and thoroughly enjoyed as some young people had never had the chance to go before. 

- Weekend residential to Kingswood Outwood Bounds facility. 23 young people engaged in teambuilding, self-confidence and leadership activities.  It was an opportunity for some of them to be independent as some of them had never been away from home before. 

- Youth consultation sessions including ‘How safe do you feel in your area’ and ‘What do you like about youth club’ 

## What’s on the horizon 

A growing need for mental health services for young people means we need to invest in staff development/ training to meet some of these needs for young people locally. 

Focus on securing future funding as the 3-year Children in Need funding ends in Autumn 2023. 

8 



## Netherthorpe and Upperthorpe Community Alliance 

## Report of the Trustees for the year ended 31 March 2023 (continued) 

## Work and Training Services 

“I wouldn't have been able to take on these new challenges if it hadn't been for the support of Zest for Work." 

The Zest for Work team continued to provide its tailored employment support services and training courses for individuals and groups in the community. Its role includes helping employers to find the right candidates and ensuring people are fully supported along their journey to finding work and improving their lives. 

## Service highlights 

Matrix accreditation achieved; an internationally recognised quality standard for organisations that deliver information, advice and guidance (IAG). 

106 people registered on our ESF Funded key worker projects and over 38% resulted in starting either a paid job or an accredited course. 

An impressive 40 different people volunteered in Zest for Work (Male 40% Female 60% Ethnic Minorities 38%). 

Delivery of three Zest 4 Life Personal Development Courses to 26 learners. 

Delivery of four Adult Learning courses through our FACES programme funded by Sheffield City Council. This included Enable; Enable (Women Only); Further Enabled and Zest 4 Life. 33 learners started 32 Learners completed (97% Retention). 

More than 50 people were referred to the S6 foodbank including families.  Resulting in over 500 vouchers being issued. 

## Case study 

J had no support network in Sheffield and no experience of working within the UK when he was recommended to Zest. The Zest for Work team set about guiding him with support for each step along the way to securing employment with Tesco. 

“I needed urgent support to help me with everything. I was recommended to Zest and I couldn’t have been happier. They were very positive and gave me the information, guidance and the support I needed.” 

The Zest team helped J to create a CV, set up online profiles with job searching websites and helped build his confidence, helping him access a food bank so he didn’t go hungry. The team even helped him find a suit for interviews because he had no interview clothes. 

“I can’t thank the Zest enough they helped me every step of the way and I wouldn’t have been able to do this myself without their support - The team at Zest are fantastic, and I was made to feel so welcome” - J Zest for Work client. 

## What’s on the horizon 

The majority of contracts are short term so energy is focused on securing future funding to enable us to continue to deliver valuable, tailored employment and skills support in the local community. 

Develop multi agency advice drop in sessions at Zest Centre and NU Base (working in partnership with YAFA). 

9 



## Netherthorpe and Upperthorpe Community Alliance 

## Report of the Trustees for the year ended 31 March 2023 (continued) 

## Supporting the local economy 

Zest worked closely with local traders and community groups in Walkley and Upperthorpe to encourage people back on to the high street after two years of pandemic restrictions. The initiative was part of Sheffield City Council’s Economic Recovery Fund (ERF). 

Work involved using the £200K funding pot from Phase 1 of the programme to brighten up the high streets with a range of initiatives. Outputs included: 

- Increased high street footfall 10%, 

- 10 business reporting new outdoor trading opportunities, 

- Cafes and restaurants reported increase on number of targeted covers 

- Four high street businesses reported business growing. 

- New seating for shoppers / pedestrians 

## Service highlights 

## Improved shopfronts 

Thirty-eight shop owners on South Road, Howard Road and Upperthorpe expressed interest in the scheme with 18 applying for and being awarded grants of up to £1,000 to improve shopfronts. 

Outdoor trading support including street furniture, cycle racks and planters to improve the environment. Part of this including the purchase of tables, chairs and gazebos to support Walkley Festival opportunities and smaller outdoor events such as Christmas Late Opening events. 

## Arts Trail 

Inspired by local children’s own drawings on the subject ‘what does home mean to you’. 

The Arts Trail was designed to link Walkley and Upperthorpe providing a common theme and covering defaced graffiti-ridden telephone exchange boxes and shop shutters with local artists’ own street art. 

25 exchange boxes and 15 shop shutters were repainted by local artists. 

## Shop local lamppost banners 

Two versions encouraging shoppers to spend their money on the high street in Walkley and Upperthorpe. 

## Business directory 

Part of the project included creating a printed foldout business directory and maps of both Walkley and Upperthorpe highlighting local shops and community buildings. The leaflet was delivered to households throughout the area and made available in shops and public places to promote trade. 

## What’s on the horizon 

- To act as an enabler to support local groups and help formulate traders and business associations to represent Walkley and Upperthorpe. 

- Application for second round funding to support local economy through Phase 2 of the project 

- Planned extension of the programme boundaries to include Infirmary Road 

10 



## Netherthorpe and Upperthorpe Community Alliance 

## Report of the Trustees for the year ended 31 March 2023 (continued) 

## Subsidiary and other controlled companies 

The charity also controls Upperthorpe and Netherthorpe Healthy Living Centre Trust, a registered charity (Charity number 1090345) and a company limited by guarantee (company number 4258284), as it is able to appoint and remove trustees in that charitable company. Its incoming resources for the year were £80,000 (2022: £80,000) and its total resources expended were £174,423 (2022: £175,770), leaving a net decrease in funds of £94,423 (2022: £95,770). At 31 March 2023 the net assets of Upperthorpe and Netherthorpe Healthy Living Centre Trust were £862,270 (2022: £956,693). 

## Financial review 

The group has made a deficit of £200,094 in the year (2022: surplus of £178,224). Unrestricted funds are showing a deficit of £45,101 (2022: deficit of £54,121) and restricted funds are showing a deficit of £154,993 (2022: surplus of £232,345) for the year. At 31 March 2023 total fund balances were £1,945,093 of which £786,088 were unrestricted and £1,159,005 were restricted. 

The charity has made a deficit of £105,671 in the year (2022: surplus of £273,994). Unrestricted funds are showing a deficit of £31,070 (2022: deficit of £40,186) and restricted funds are showing a deficit of £74,601 (2022: surplus of £314,180) for the year. At 31 March 2023 total fund balances were £1,082,823 of which £633,796 were unrestricted and £449,027 were restricted. 

## Reserves Statement 

The charity reviewed its reserves policy during the year and agreed that funds of £225,000 should be held in reserve, including cover for significant events, as follows: 

- £75,000 to cover the costs of closing a substantial area of the business; 

- £50,000 working capital to be released against a business case; 

- £50,000 to be used for unexpected or emergency costs; 

- £50,000 to manage short term budget fluctuation and cash flow issues. 

The Trustees agreed that any surplus above that needed for reserves may be re-invested to support charitable activities and that any such re-investment will be agreed by the Trustees. 

Free unrestricted group reserves at 31 March 2023 were £147,825 (2022: £188,458), a decrease of £40,633 on the last period. This remains below the target reserve level and requires close financial risk management and monitoring alongside clear business development objectives to ensure the company retains a secure footing that minimises any call on reserves. This includes quarterly review of the ‘in year’ accounts position and the pipeline investment opportunities to provide a clear and robust position for Trustees. 

11 



## Netherthorpe and Upperthorpe Community Alliance 

## Report of the Trustees for the year ended 31 March 2023 (continued) 

## Zest Future Plans 

We are embarking on our 25[th] year since incorporation and will be reflecting and celebrating all that we have achieved as an empowered community. 

Our key opportunities and challenges include: 

- Securing the future of key services as key contract come to an end. Includes securing funding to extend our pivotal community development work. 

- Working to secure the future of the Zest Centre in the form of an extended lease, fit for purpose management framework and long-term capital funding in the Centre; as part of the Sheffield City Council Leisure Investment Strategy. 

- Meeting the challenges of sustained inflation including unsustainable increase in our energy costs; through grant support and investment in energy efficiency measures. 

- Reviewing our environmental policies in order to ensure more concerted local action is taken to address Climate Change. 

- Ongoing investment in improved knowledge, understanding and awareness of equity, diversity and inclusion through a varied programme of staff training, awareness raising and cultural community programmes including Black History Month and Beyond. 

## Risk Management 

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.    During 2022/23 the trustees received reports and held meetings to assess financial and other risks to the company and agreed strategies to mitigate key risks. This is captured in a Company Risk Management Action Plan. 

## Covid-19 Impact, Response & Risk Management 

The Charity continued undertake a range of measures to minimise risk, considering both the short and medium to long term impacts of Covid-19 and considered this in the context of Charity Commission guidance relating to Covid-19 incident reporting, noting our duty to disclose risks. 

Reporting of Covid-19 incidents to the Charity Commission will be triggered by actions that could result in the charity: 

- being unable to deliver vital services to at risk beneficiaries; 

- become insolvent and/or forced to close permanently; or highly likely to be insolvent and/or forced to close permanently within the next 12 months. 

- being investigated by HMRC for abuse of the furlough scheme or by the police for break of lockdown measures. 

Plans to address the key risks highlighted by the Charity Commission are summarised below: 


**----- Start of picture text -----**<br>
Risk  Measures & Context<br>Income  loss  leading  to  • Diverse income base including grants and contracts across a range of<br>**----- End of picture text -----**<br>


|Risk<br>Measures & Context|Risk<br>Measures & Context|
|---|---|
|Income<br>loss<br>leading<br>to|•Diverse income base including grants and contracts across a range of|
|insolvency/ service closure|services.<br>•Multi-year funding agreements.<br>•Commissioner flexibility allowing us to adapt services/ recover from<br>lockdown.<br>•Bi-monthly cashflow analysis and reporting to Board.<br>•Accessing emergency grant schemes.|



12 



## Netherthorpe and Upperthorpe Community Alliance 

## Report of the Trustees for the year ended 31 March 2023 (continued) 

## Covid-19 Impact, Response & Risk Management (continued) 

|Unable to deliver vital services<br>to at risk clients|•Adapted (blended) service model to cater for at risk beneficiaries<br>including phone and online mental health support, essential item<br>delivery services to vulnerable clients, provision of equipment to<br>enable online access.<br>•Ongoing service adaptation to provide safe settings for client/<br>community interaction.<br>•Covid-19 Staff Handbook setting out new and adapted protocols, for<br>example, individual risk assessments, home working policy and<br>outbreak protocol.|
|---|---|
|Covid-19 outbreak leading to<br>service closure|•Covid-19 Staff Handbook setting out new and adapted protocols, for<br>example, Covid-19 outbreak protocol and related Covid-19 safe<br>policies, procedures and session risk assessments.<br>•Covid-19 premises risk assessment and adaptations in accordance<br>with Government guidance.<br>•Lateral flow testing regime including provision of free test kits.|
|Lockdown measures<br>reintroduced|•Diverse income streams with multi-year agreements.<br>•Local commissioner dialogue and flexibility.<br>•Government financial intervention if businesses forced to close.<br>•Local Authority recovery support package for Zest and wider city<br>leisure services.<br>•Lockdown experience including ability to develop successful<br>community hub service and online service offer.<br>•National recognition that lockdown measures need to balance risk with<br>longer term health & wellbeing and need to continue services albeit on<br>a restricted basis.<br>•Adapted service model to provide effective blended service offer.<br>•Clear home working policy to ensure safe and productive working<br>practices are supported and retained.|



## Disclosure of information to auditor 

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. 

The trustees’ report was approved by the Board of Trustees. 


D S Thornett Trustee 

Dated: 14/12/2023 

13 



## Netherthorpe and Upperthorpe Community Alliance 

## Statement of Trustees’ Responsibilities 

The trustees (who are also the directors of Netherthorpe and Upperthorpe Community Alliance for the purpose of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP 2019 (FRS102) 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. 

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

14 



## Netherthorpe and Upperthorpe Community Alliance 

## Independent Auditors’ Report to the Members of Netherthorpe and Upperthorpe Community Alliance 

## Opinion 

We have audited the financial statements of Netherthorpe and Upperthorpe Community Alliance (the ‘parent charitable company’) and its subsidiary (the ‘group’) for the year ended 31 March 2023 which comprise the Consolidated Statement of Financial Activities, Consolidated and Company Balance Sheet, the Consolidated Statement of Cash Flows and notes to the financial statements, including significant accounting policies.  The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 

In our opinion the financial statements: 

- give a true and fair view of the state of the group’s and the charitable company’s affairs as at 31 March 2023, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## Basis for opinion 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## Conclusions relating to going concern 

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## Other information 

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements or a material misstatement in the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

15 



## Netherthorpe and Upperthorpe Community Alliance 

## Independent Auditors’ Report to the Members of Netherthorpe and Upperthorpe Community Alliance (continued) 

## Opinions on other matters prescribed by the Companies Act 2006 

In our opinion, based on the work undertaken in the course of the audit: 

- the information given in the trustees’ report (incorporating the strategic report and the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the strategic report and the trustees’ report have been prepared in accordance with applicable legal requirements. 

## Matters on which we are required to report by exception 

In the light of our knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: 

- the information given in the trustees’ report is inconsistent in any material respect with the financial statements; or 

- sufficient accounting records have not been kept; or 

- the financial statements are not in agreement with the accounting records; or 

- we have not received all the information and explanations we require for our audit. 

## Responsibilities of trustees 

As explained more fully in the trustees’ responsibilities statement (set out on page 14), the trustees (who are also the directors of the charitable company for the purposes of company law)  are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 

## Auditor’s responsibilities for the audit of the financial statements 

We have been appointed auditor under the Companies Act 2006 and report in accordance with this Act. 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

16 



## Netherthorpe and Upperthorpe Community Alliance 

## Independent Auditors’ Report to the Members of Netherthorpe and Upperthorpe Community Alliance (continued) 

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

The charitable company is subject to laws and regulations that directly and indirectly affect the financial statements. Based on our understanding of the charitable company and the environment it operates within, we determined that the laws and regulations which were most significant included FRS 102, Companies Act 2006, Health and Safety regulations and the Charities Act 2011. We considered the extent to which non-compliance with these laws and regulations might have a material effect on the financial statements, including how fraud might occur. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to the posting of inappropriate journal entries to improve the company’s result for the period, and management bias in key accounting estimates. 

Audit procedures performed by the engagement team included: 

- Discussions with management and those responsible for legal compliance procedures within the charitable company to obtain an understanding of the legal and regulatory framework applicable to the charitable company and how the charitable company complies with that framework, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud; 

- 

   - Reviewing minutes of Trustee meetings; 

- Identifying and assessing the design effectiveness of controls that management has in place to prevent and detect fraud and non-compliance with laws and regulations; 

- 

   - Challenging assumptions and judgements made by management in their significant accounting estimates. 

- Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations or posted by senior management. 

There are inherent limitations in the audit procedures described above and the more removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. 

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-for-the-audit-of-the-fi/description-of-theauditor’s-responsibilities-for. This description forms part of our auditor’s report. 

## Use of our report 

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required 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 responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed. 

## Hawsons 

………………………………….. 

Simon Bladen, Senior Statutory Auditor For and on behalf of Hawsons Chartered Accountants, Statutory Auditors 

Pegasus House 463a Glossop Road Sheffield S10 2QD 

Date: ………………………………….202 18 December 3 

17 



## Netherthorpe and Upperthorpe Community Alliance 

## Consolidated Statement of Financial Activities 

## Year Ended 31 March 2023 

|Notes<br>Incoming resources<br>Donations and gifts<br>2<br>Charitable activities<br>3<br>Other trading activities<br>4<br>Investments<br>5<br>Total incoming resources<br>Resources expended<br>Charitable activities<br>6<br>Total resources expended<br>Net (outgoing)/ incoming<br>resources before transfers<br>Transfers between funds<br>Net movement in funds<br>Funds brought forward<br>Funds carried forward|Unrestricted<br>Funds<br>£<br>496<br>912,825<br>432<br>42,490<br>956,243<br>1,001,344<br>1,001,344<br>(45,101)<br>-<br>(45,101)<br>831,189<br>786,088|Restricted<br>Funds<br>£<br>-<br>1,213,787<br>-<br>-<br>1,213,787<br>1,368,780<br>1,368,780<br>(154,993)<br>-<br>(154,993)<br>1,313,998<br>1,159,005|2023<br>Total<br>£<br>496<br>2,126,612<br>432<br>42,490<br>2,170,030<br>2,370,124<br>2,370,124<br>(200,094)<br>-<br>(200,094)<br>2,145,187<br>1,945,093|2022<br>Total<br>£<br>79,612<br>2,364,108<br>14,814<br>45,994|
|---|---|---|---|---|
|||||2,504,528|
|||||2,326,304|
|||||2,326,304|
|||||178,224<br>-|
|||||178,224<br>1,996,963|
|||||2,145,187|



18 



## Netherthorpe and Upperthorpe Community Alliance 

## Statement of Financial Activities 

## Year Ended 31 March 2023 

|Notes<br>Incoming resources<br>Donations and gifts<br>2<br>Charitable activities<br>3<br>Other trading activities<br>4<br>Investments<br>5<br>Total incoming resources<br>Resources expended<br>Charitable activities<br>6<br>Total resources expended<br>Net (outgoing)/ incoming<br>resources before transfers<br>Transfers between funds<br>Net movement in funds<br>Funds brought forward<br>Funds carried forward|Unrestricted<br>Funds<br>£<br>496<br>912,825<br>432<br>42,490<br>956,243<br>987,313<br>987,313<br>(31,070)<br>-<br>(31,070)<br>664,866<br>633,796|Restricted<br>Funds<br>£<br>-<br>1,213,787<br>-<br>-<br>1,213,787<br>1,288,388<br>1,288,388<br>(74,601)<br>-<br>(74,601)<br>523,628<br>449,027|2023<br>Total<br>£<br>496<br>2,126,612<br>432<br>42,490<br>2,170,030<br>2,275,701<br>2,275,701<br>(105,671)<br>-<br>(105,671)<br>1,188,494 <br>1,082,823|2022<br>Total<br>£<br>79,612<br>2,362,593<br>14,814<br>43,994|
|---|---|---|---|---|
|||||2,503,013|
|||||2,229,019|
|||||2,229,019|
|||||273,994<br>-|
|||||273,994<br>914,500|
|||||1,188,494|



19 



## Netherthorpe and Upperthorpe Community Alliance Company Registration Number: 03628231 

## Balance Sheets 

## 31 March 2023 

|1 March 2023||||
|---|---|---|---|
|Notes<br>Fixed assets<br>Tangible assets<br>11<br>Current assets<br>Debtors<br>13<br>Cash at bank and in hand<br>Creditors –amounts falling<br>due within one   year<br>14<br>Net current assets<br>Total assets less current<br>liabilities<br>Creditors –amounts falling<br>due after one year<br>Net assets<br>Charity funds<br>Restricted funds<br>16<br>Unrestricted funds<br>17<br>Total charity funds|31 March<br>2023<br>Group<br>Company<br>£<br>£<br>1,348,241<br>488,358<br>1,348,241<br>488,358<br>127,741<br>128,605<br>548,555<br>545,304<br>676,296<br>673,909<br>(79,444)<br>(79,444)<br>596,852<br>594,465<br>1,945,093<br>1,082,823<br>-<br>-<br>1,945,093<br>1,082,823<br>1,159,005<br>449,027<br>786,088<br>633,796<br>1,945,093<br>1,082,823|31 March<br>2022<br>Group<br>Company<br>£<br>£<br>1,433,101<br>477,448<br>1,433,101<br>477,448<br>296,034<br>296,309<br>607,205<br>604,450<br>903,239<br>900,759<br>(191,153)<br>(189,713)<br>712,086<br>711,046<br>2,145,187<br>1,188,494<br>-<br>-<br>2,145,187<br>1,188,494<br>1,313,998<br>523,628<br>831,189<br>664,866<br>2,145,187<br>1,188,494||
||||477,448|
||||296,309<br>604,450|
||||900,759<br>(189,713)|
||||711,046|
||||1,188,494<br>-|
||||1,188,494|
||||523,628<br>664,866|
||||1,188,494|



13/12/2023 The financial statements were approved by the board of trustees on ………………………..2023 and signed on its behalf by: 


………………………………….. 

D S Thornett Trustee 

20 



## Netherthorpe and Upperthorpe Community Alliance 

## Consolidated Statement of Cashflows 

## Year Ended 31 March 2023 

|Notes<br>Cash flow from operating activities<br>20<br>Cash flow from investing activities<br>Interest received<br>Payments to acquire tangible fixed assets<br>Net cash flow from investing activities<br>Net (decrease)/increase in cash and cash equivalents<br>Cash and cash equivalents at 1 April<br>Cash and cash equivalents at 31 March<br>Cash and cash equivalents consist of:<br>Cash at bank and in hand<br>Cash and cash equivalents at 31 March|2023<br>£<br>35,632<br>847<br>(95,129)<br>(94,282)<br>(58,650)<br>607,205<br>548,555<br>548,555<br>548,555|2022<br>£<br>195,484<br>97<br>(36,681)|
|---|---|---|
|||(36,584)<br>158,900<br>448,305|
|||607,205|
|||607,205|
|||607,205|



21 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts 

## Year Ended 31 March 2023 

## 1. Accounting policies 

## Company information 

Netherthorpe and Upperthorpe Community Alliance is a private company limited by guarantee incorporated in England and Wales. The registered office is Zest Centre Upperthorpe Healthy Living Centre, 18 Upperthorpe, Sheffield, South Yorkshire, S6 3NA. 

## Accounting convention 

The accounts have been prepared in accordance with the charity’s governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102. 

The accounts are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. 

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below. 

## Exemptions for qualifying entities 

The charitable company has taken advantage of the exemption from preparing a statement of cashflows on the basis that it is a qualifying entity and the group cashflow statement included within these financial statements includes the company’s cashflows. 

## Going concern 

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. In making that assessment, the trustees have specifically considered the impact of the coronavirus on the operations of the charity, alongside actions taken to mitigate that impact. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts. 

## Charitable funds 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors and which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the accounts. 

## Incoming resources 

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Grants received are allocated between activities and between restricted and unrestricted funds according to their nature. 

Income from investments is included in the year in which it is receivable. 

Income is deferred when income has been received in advance relating to a contract to perform a service, where that service has not yet been provided, either in full or in part. 

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. 

Where the amount paid for the rental of the land and buildings used by the charity is below the commercial rate, a donation is included in income for the difference between the commercial rate and the amount actually paid by the charity. 

22 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 1. Accounting policies (continued) 

## Incoming resources (continued) 

Grants are recognised in full in the Statement of Financial Activities in the year in which they are receivable. 

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes. 

## Resources expended 

Resources expended are recognised in the year in which they are incurred. 

Charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes grants made to projects, costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

Grant expenditure is included based on the date that individual projects’ expenditure has been incurred, rather than the date that the grants are defrayed to the projects. 

Governance costs included those costs associated with meeting constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. 

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource, and include irrecoverable VAT. 

Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources. 

## Tangible fixed assets and depreciation 

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: 

Leasehold buildings straight line over the life of the lease Leasehold property improvements 4% straight line Plant and machinery 33%/20% and 10% straight line 

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year. 

Fixed assets costing less than £500 are not capitalised. 

## Impairment of fixed assets 

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss if any. 

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. 

23 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 1. Accounting policies (continued) 

## Impairment of fixed assets (Continued) 

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/(expenditure) for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. 

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. 

## Leasing and hire purchase commitments 

Rentals payable under operating leases are charged against income on a straight line basis over the period of the lease. 

## Pensions 

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year. 

## Basis of consolidation 

The financial statements consolidate the accounts of Netherthorpe and Upperthorpe Community Alliance and its controlled undertaking, Upperthorpe & Netherthorpe Healthy Living Centre Trust. 

## Cash and cash equivalents 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowing in current liabilities. 

## Employee benefits` 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## Financial instruments 

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income. 

24 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 1. Accounting policies (continued) 

## Critical accounting estimates and judgements 

In the application of the charity’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. There are no judgements or estimates which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities. 

|2.<br>Donations and Gifts<br>Donations and gifts<br>Government Coronavirus<br>Scheme<br>Donated goods and services<br>Analysis by fund<br>Unrestricted fund<br>Restricted fund<br>3.<br>Charitable Activities<br>Sales within charitable activities<br>Services provided<br>Analysis by fund<br>Unrestricted fund<br>Restricted fund|2023<br>Group<br>£<br>496<br>-<br>-<br>496<br>496<br>-<br>496<br>2023<br>Group<br>£<br>463,631<br>1,662,981<br>2,126,612<br>912,825<br>1,213,787<br>2,126,612|2023<br>Charity<br>£<br>496<br>-<br>-<br>496<br>496<br>-<br>496<br>2023<br>Charity<br>£<br>463,631<br>1,662,981<br>2,126,612<br>912,825<br>1,213,787<br>2,126,612|2022<br>Group<br>£<br>1,274<br>3,338<br>75,000<br>79,612<br>79,438<br>174<br>79,612<br>2022<br>Group<br>£<br>281,754<br>2,082,354<br>2,364,108<br>775,555<br>1,588,553<br>2,364,108|2022<br>Charity<br>£<br>1,274<br>3,338<br>75,000|
|---|---|---|---|---|
|||||79,612|
|||||79,438<br>174|
|||||79,612|
|||||2022<br>Charity<br>£<br>281,754<br>2,080,839|
|||||2,362,593|
|||||775,555<br>1,587,038|
|||||2,362,593|



25 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

|3.<br>Charitable Activities (continued)<br>VAS–People Keeping Well–<br>Early Years Volunteers<br>SCC–Empowering Parents<br>Empowering Communities<br>SCC–FACES (Family Adult<br>Community Education Service)<br>SCC - ESF 2020/2021<br>SCC - Behavioural Change<br>SCC–Tobacco Control Related<br>Education<br>SCC–Mental Health<br>SCC–Live Lighter<br>SCC–Live Lighter Extension<br>SCC–Community Wellbeing<br>Programme<br>VAS - Healthy Holidays 2020<br>SCC–Social Prescribing<br>SCC–Winn Gardens<br>SCC–Economic Resilience<br>Fund<br>SCC–Children and Families<br>Mentoring<br>SCC–Dementia<br>HAF–Winter<br>HAF–Easter<br>HAF–Half term<br>HAF - Summer<br>HAF–Coordinator<br>SCC–Upperthorpe Library<br>NHS–CCG 3 Tier<br>SCC–Kickstart<br>SCC–People Keeping Well<br>Extension<br>Other small contracts<br>UHLC Service Level Agreement<br>SCC - Covid Support<br>SCC–Restart<br>The National Lottery Community<br>Fund - This Community Can<br>BBC Children in Need 2019<br>SCC - Capital Receipts<br>SCC - This Girl Can<br>Other small grants<br>Voluntary Action<br>ERF Walkley<br>Carried forward|2023<br>Group<br>£<br>-<br>20,000<br>-<br>-<br>(743)<br>50,000<br>-<br>295,040<br>115,820<br>103,006<br>-<br>29,349<br>6,000<br>-<br>-<br>43,000<br>16,653<br>19,435<br>7,613<br>83,414<br>52,938<br>25,000<br>-<br>-<br>-<br>52,062<br>80,000<br>-<br>-<br>128,475<br>49,384<br>48,161<br>-<br>16,879<br>10,000<br>124,847<br>1,376,333|2023<br>Charity<br>£<br>-<br>20,000<br>-<br>-<br>(743)<br>50,000<br>-<br>295,040<br>115,820<br>103,006<br>-<br>29,349<br>6,000<br>-<br>-<br>43,000<br>16,653<br>19,435<br>7,613<br>83,414<br>52,938<br>25,000<br>-<br>-<br>-<br>52,062<br>80,000<br>-<br>-<br>128,475<br>49,384<br>48,161<br>-<br>16,879<br>10,000<br>124,847<br>1,376,333|2022<br>Group<br>£<br>7,840<br>37,500<br>24,256<br>69,826<br>16,878<br>93,600<br>28,444<br>290,000<br>347,456<br>98,506<br>118,064<br>78,000<br>-<br>23,893<br>163,655<br>34,000<br>33,827<br>-<br>-<br>-<br>39,103<br>25,000<br>35,000<br>21,441<br>10,000<br>48,101<br>80,000<br>123,500<br>18,000<br>102,922<br>61,067<br>26,000<br>5,000<br>21,475<br>-<br>-<br>2,082,355|2022<br>Charity<br>£<br>7,840<br>37,500<br>24,256<br>69,826<br>16,878<br>93,600<br>28,444<br>290,000<br>347,456<br>98,506<br>118,064<br>78,000<br>-<br>23,893<br>163,655<br>34,000<br>33,827<br>-<br>-<br>-<br>39,103<br>25,000<br>35,000<br>21,441<br>10,000<br>48,101<br>78,485<br>123,500<br>18,000<br>102,922<br>61,067<br>26,000<br>5,000<br>21,475<br>-<br>-|
|---|---|---|---|---|
|||||2,080,839|



26 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

|4.<br>Other trading activities<br>Non-charitable trading activities<br>5.<br>Investments<br>Rental income<br>Interest receivable<br>3.<br>Charitable Activities (continued)<br>Brought forward<br>SCC - Anxiety and Depression<br>Educational Programme<br>Jubilation income<br>Pathways to Success<br>Resilient Communities<br>SSC - Social Accountability<br>CCG–Mental Health<br>Parents & Carers<br>SCC - Universal Youth<br>PKW Early Years<br>SCC - CIL<br>Total services provided|2023<br>Group<br>£<br>432<br>432<br>2023<br>Group<br>£<br>41,643<br>847<br>42,490<br>1,376,333<br>30,065<br>10,000<br>23,909<br>50,000<br>10,192<br>23,898<br>41,616<br>59,976<br>10,976<br>26,016<br>1,662,981|2023<br>Charity<br>£<br>432<br>432<br>2023<br>Charity<br>£<br>41,643<br>847<br>42,490<br>1,376,333<br>30,065<br>10,000<br>23,909<br>50,000<br>10,192<br>23,898<br>41,616<br>59,976<br>10,976<br>26,016<br>1,662,981|2022<br>Group<br>£<br>14,814<br>14,814<br>2022<br>Group<br>£<br>45,897<br>97<br>45,994<br>2,082,355<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>2,082,355|2,080,839<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
|---|---|---|---|---|
|||||2,080,839|
|||||2022<br>Charity<br>£<br>14,814<br>14,814<br>2022<br>Charity<br>£<br>45,897<br>97<br>45,994|



27 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 6. Expenditure on charitable activities 

|Staff costs<br>Depreciation and impairment<br>Training and recruitment<br>Rent, rates, insurance and<br>utilities<br>Printing, postage and stationery<br>Repairs and renewals<br>Travel and volunteer expenses<br>Community activities<br>Management and outcome fees<br>Cleaning and security costs<br>Subscriptions<br>Equipment hire<br>Advertising and publicity<br>Legal, professional and<br>consultancy fees<br>General expenses<br>Grant funding of activities (see<br>note 7)<br>Share of governance costs (see<br>note 8)<br>Analysis by fund<br>Unrestricted funds<br>Restricted funds|2023<br>Group<br>£<br>1,337,606<br>175,869<br>5,237<br>248,496<br>8,792<br>83,324<br>7,753<br>185,667<br>-<br>30,463<br>7,551<br>12,497<br>24,913<br>27,979<br>72,066|2023<br>Charity<br>£<br>1,337,606 <br>80,099 <br>5,237 <br>248,496 <br>8,792 <br>83,324 <br>7,753 <br>185,667 <br>-<br>30,463 <br>7,551 <br>12,497 <br>24,913 <br>29,419 <br>71,973|2022<br>Group<br>£<br>1,362,711<br>169,786<br>10,011<br>239,055<br>9,303<br>66,132<br>13,967<br>145,382<br>4,911<br>26,368<br>6,260<br>20,317<br>19,483<br>18,193<br>35,186|2022<br>Charity<br>£<br>1,362,711<br>74,016<br>10,011<br>239,055<br>9,303<br>66,132<br>13,967<br>145,382<br>4,911<br>26,368<br>6,260<br>20,317<br>19,483<br>16,753<br>35,111|
|---|---|---|---|---|
||2,228,213<br>126,455<br>15,456<br>2,370,124<br>1,001,344<br>1,368,780<br>2,370,124|2,133,790<br>126,455 <br>15,456<br>2,275,701<br>987,313<br>1,288,388<br>2,275,701|2,147,065<br>167,669<br>11,570<br>2,326,304<br>1,083,669<br>1,242,635<br>2,326,304|2,049,780<br>167,669<br>11,570|
|||||2,229,019|
|||||1,068,219<br>1,160,800|
|||||2,229,019|



28 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

Year Ended 31 March 2023 

## 7. Grants payable 

|Al-Khaimah Restaurant<br>The African Women's Health<br>Group<br>Aspiring Community Together<br>Ltd<br>Disability Sheffield<br>Firvale Community Hub<br>ISRAAC Somali Community<br>Association<br>Manor & Castle Dev Trust Ltd<br>Roshni Sheffield Women's<br>Resource Centre<br>Sheffield & District African<br>Caribbean Community<br>Association<br>Sheffield Mencap & Gateway<br>Sheffield Mind<br>Sheffield Wednesday FC<br>Community Programme<br>ShipShape Health & Wellbeing<br>Ltd<br>Shutter Arkwork & Sign Work<br>SOAR Community (BP)<br>St John's, Owlerton<br>Stocksbridge Community Leisure<br>Centre<br>Telecoms Project<br>Wedoliver.com Limited<br>Other small grants<br>Grants to individuals|2023<br>Group<br>£<br>1,000<br>6,905<br>6,000<br>3,000<br>6,000<br>5,340<br>3,938<br>6,000<br>5,400<br>7,500<br>-<br>9,166<br>11,940<br>10,065<br>6,000<br>1,618<br>4,500<br>9,539<br>1,000<br>18,614<br>123,525<br>2,930<br>126,455|2023<br>Charity<br>£<br>1,000<br>6,905<br>6,000<br>3,000<br>6,000<br>5,340<br>3,938<br>6,000<br>5,400<br>7,500<br>-<br>9,166<br>11,940<br>10,065<br>6,000<br>1,618<br>4,500<br>9,539<br>1,000<br>18,614<br>123,525<br>2,930<br>126,455|2022<br>Group<br>£<br>-<br>6,605<br>14,000<br>7,000<br>14,000<br>12,460<br>9,188<br>14,000<br>12,600<br>17,500<br>10,000<br>13,188<br>7,960<br>-<br>14,000<br>-<br>13,500<br>-<br>-<br>-<br>166,001<br>1,668<br>167,669|2022<br>Charity<br>£<br>-<br>6,605<br>14,000<br>7,000<br>14,000<br>12,460<br>9,188<br>14,000<br>12,600<br>17,500<br>10,000<br>13,188<br>7,960<br>-<br>14,000<br>-<br>13,500<br>-<br>-<br>-<br>166,001<br>1,668<br>167,669|
|---|---|---|---|---|



29 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 8. Support costs 

|2023<br>Group<br>£<br>Governance costs<br>Audit fee<br>12,000<br>Legal and professional<br>3,456<br>15,456<br>Net income for the year<br>This is stated after charging:<br>Depreciation<br>Fees payable to the Charity’s auditors inrespect of:<br>The audit of the Charity’s annual accounts<br>All non-audit services not included above|2023<br>Charity<br>£<br>12,000<br>3,456<br>15,456<br> <br>|2022<br>Group<br>£<br>8,471<br>3,099<br>11,570<br>2023<br>£<br>175,869<br>10,000<br>2,000|2022<br>Charity<br>£<br>8,471<br>3,099<br>11,570<br>2022<br>£<br>169,786<br>8,471<br>5,176|
|---|---|---|---|



## 9. Net income for the year 

## 10. Staff costs and trustee remuneration 

|Wages and salaries<br>Social security costs<br>Pension costs<br>Management and administration<br>Service delivery–contracted<br>Service delivery - casual|2023<br>Group<br>£<br>1,195,988<br>94,245<br>47,373<br>1,337,606<br>2023<br>Group<br>12<br>52<br>11<br>75|2023<br>Charity<br>£<br>1,195,988<br>94,245<br>47,373<br>1,337,606<br>2023<br>Charity<br>12<br>52<br>11<br>75|2022<br>Group<br>£<br>1,234,530<br>80,362<br>47,819<br>1,362,711<br>2022<br>Group<br>14<br>51<br>21<br>86|2022<br>Charity<br>£<br>1,234,530<br>80,362<br>47,819|
|---|---|---|---|---|
|||||1,362,711|
|||||2022<br>Charity<br>14<br>51<br>21|
|||||86|



30 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 10. Staff costs and trustee remuneration (continued) 

No employees received remuneration amounting to more than £60,000 in the year (2022: none). 

During the year, no trustees received any remuneration or other benefits (2022: Nil).  No (2022: Nil) trustee expenses have been reimbursed during the year. 

The total amount of employee benefits received by key management personnel is £184,363 (2022: £57,206). The key management personnel of the charity comprise the trustees and the Senior Management Team, which at the year end comprises the five (2022: two) staff members listed below. 

Chief Executive Officer Finance Manager Health Service Manager Employment and Skill Service Manager Communities Manager 

## 11. Tangible fixed assets 

## Group 

|Group|||||
|---|---|---|---|---|
|Cost<br>At 1 April 2022<br>Additions<br>Disposals<br>At 31 March 2023<br>Depreciation<br>At 1 April 2022<br>Charge for the year<br>Eliminated on disposal<br>At 31 March 2023<br>Net book value<br>At 31 March 2023<br>At 31 March 2022|Leasehold<br>buildings<br>£<br>2,563,404<br>-<br>-<br>2,563,404<br>1,607,752<br>95,770<br>-<br>1,703,522<br>859,882<br>955,652|Improvements<br>To Leasehold<br>Property<br>£<br>961,853<br>9,750<br>-<br>971,603<br>540,834<br>38,863<br>-<br>579,697<br>391,906<br>421,019|Fixtures,<br>Fittings And<br>Equipment<br>£<br>556,737<br>85,379<br>(5,742)<br>636,374<br>500,307<br>41,236<br>(1,622)<br>539,921<br>96,453<br>56,430|Total<br>£<br>4,081,994<br>95,129<br>(5,742)|
|||||4,171,381|
|||||2,648,893<br>175,869<br>(1,622)|
|||||2,823,140|
|||||1,348,241|
|||||1,433,101|



The leasehold property owned by the subsidiary charitable company is subject to a legal charge held by The Secretary of State for Health for £499,152. 

31 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 11. Tangible fixed assets (continued) 

## Charity 

|Charity||||
|---|---|---|---|
|Cost<br>At 1 April 2022<br>Additions<br>Disposals<br>At 31 March 2023<br>Depreciation<br>At 1 April 2022<br>Charge for the year<br>Eliminated on disposal<br>At 31 March 2023<br>Net book value<br>At 31 March 2023<br>At 31 March 2022|Improvements<br>To Leasehold<br>Property<br>£<br>961,853<br>9,750<br>-<br>971,603<br>540,834<br>38,863<br>-<br>579,697<br>391,906<br>421,019|Fixtures,<br>Fittings And<br>Equipment<br>£<br>451,108<br>85,379<br>(5,742)<br>530,745<br>394,679<br>41,236<br>(1,622)<br>434,293<br>96,452<br>56,429|Total<br>£<br>1,412,961<br>95,129<br>(5,742)|
||||1,502,348|
||||935,513<br>80,099<br>(1,622)|
||||1,013,990|
||||488,358|
||||477,448|



## 12. Subsidiary 

The trustees of Netherthorpe and Upperthorpe Community Alliance control Upperthorpe and Netherthorpe Healthy Living Centre Trust. Therefore, they are in a position to govern the financial and operating policies of Upperthorpe and Netherthorpe Healthy Living Centre Trust in order to obtain benefits from its activities. 

|Name|Company<br>number|Registered<br>office|Class of<br>share|Holding|
|---|---|---|---|---|
|||18|||
|||Upperthorpe|||
|Upperthorpe & Netherthorpe<br>Healthy Living Centre Trust|04258284|Sheffield<br>South|N/A|N/A|
|||Yorkshire|||
|||S6 3NA|||
|The financial results of the subsidiary for the year were:|||||
||Income|Expenditure|Deficit for<br>the year|Net assets|
||£|£|£|£|
||80,000|174,423|(94,423)|862,270|



32 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

|13.<br>Debtors<br>2023<br>Group<br>£<br>Trade debtors<br>103,424<br>Amounts owed by group<br>undertakings<br>-<br>Other debtors<br>9,066<br>Prepayments and accrued<br>income<br>15,251<br>127,741<br>14.<br>Creditors: Amounts falling due within one year<br>2023<br>Group<br>£<br>Trade creditors<br>28,124<br>Other taxation and social security<br>-<br>Other creditors<br>6,921<br>Accruals<br>39,274<br>Deferred income<br>5,125<br>79,444<br>15.<br>Deferred income<br>2023<br>Group<br>£<br>At 1 April<br>4,386<br>Utilised brought forward<br>(4,386)<br>Income deferred in the year<br>5,125<br>At 31 March<br>5,125|2023<br>Charity<br>£<br>103,424<br>-<br>9,930<br>15,251<br>128,605<br>2023<br>Charity<br>£<br>28,124<br>-<br>6,921<br>39,274<br>5,125<br>79,444<br>2023<br>Charity<br>£<br>4,386<br>(4,386)<br>5,125<br>5,125|2022<br>Group<br>£<br>281,023<br>-<br>3<br>15,008<br>296,034<br>2022<br>Group<br>£<br>77,226<br>49,631<br>8,735<br>51,175<br>4,386<br>191,153<br>2022<br>Group<br>£<br>1,951<br>(1,951)<br>4,386<br>4,386|2022<br>Charity<br>£<br>281,023<br>275<br>3<br>15,008|
|---|---|---|---|
||||296,309|
||||2022<br>Charity<br>£<br>77,226<br>49,631<br>8,735<br>49,735<br>4,386|
||||189,713|
||||2022<br>Charity<br>£<br>1,951<br>(1,951)<br>4,386|
||||4,386|



33 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

|16.<br>Restricted funds<br>2023<br>Charity<br>SCC–CIL Walkley Ward<br>SCC–Covid support<br>SCC–Crookesmoor Litter<br>Picking<br>SCC–ESF<br>SCC–Walking for<br>Purpose<br>SCC–Healthy<br>Communities Programme<br>ZEST fundraising<br>Empowering Communities<br>Alliance of Sport - Level<br>the Playing Field<br>Tesco Jacks<br>Tesco Fit and Fab<br>Zest for Work<br>SCC–Clean Up<br>SCC–ERF<br>SCC–Kickstart<br>SCC–Winn Gardens<br>SCC–Device Loan<br>Scheme<br>Sheffield Bluecoat<br>Foundation<br>SCC - Dementia ITT<br>(Hillsborough)<br>Donations - Library<br>Fundraising<br>SCC–Children and<br>Family Mentoring<br>SCC–Dementia<br>Upperthorpe<br>SCC–YP Befriending<br>SCC–Healthy Holidays<br>2021<br>SCC–FACES (Family<br>Adult Community<br>Education Service)<br>BBC Children in Need<br>National Lottery<br>Community Fund - This<br>Community Can<br>NHS–City SP 2021<br>SCC–Social Prescribing<br>Carried forward|Balance at<br>31 March<br>2022<br>£<br>1,008<br>22,500<br>672<br>-<br>1,000<br>9,494<br>499<br>13,345<br>3,548<br>263<br>1,000<br>-<br>500<br>14,327<br>3,172<br>10,716<br>3,500<br>811<br>10,293<br>6,976<br>102,199<br>13,307<br>7,354<br>9,310<br>10,193<br>22,124<br>31,281<br>3,574<br>-<br>302,966|Incoming<br>resources<br>£<br>-<br>-<br>-<br>9,996<br>-<br>66,115<br>74<br>27,500<br>-<br>-<br>-<br>2,443<br>-<br>124,847<br>-<br>46,217<br>2,000<br>-<br>21,501<br>2,353<br>-<br>21,500<br>-<br>-<br>7,487<br>49,383<br>128,476<br>28,000<br>3,682<br>541,574|Resources<br>expensed<br>£<br>(1,445)<br>(22,500)<br>(672)<br>(9,996)<br>(1,000)<br>(61,902)<br>-<br>(35,342)<br>-<br>(262)<br>(1,000)<br>(2,443)<br>(500)<br>(112,556)<br>(3,172)<br>(56,933)<br>(2,997)<br>(811)<br>(25,712)<br>(2,470)<br>(102,199)<br>(28,724)<br>(7,354)<br>(9,310)<br>(17,680)<br>(46,794)<br>(56,371)<br>(31,574)<br>(2,898)<br>(644,617)|Transfer<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|Balance at<br>31 March<br>2023<br>£<br>(437)<br>-<br>-<br>-<br>-<br>13,707<br>573<br>5,503<br>3,548<br>1<br>-<br>-<br>-<br>26,618<br>-<br>-<br>2,503<br>-<br>6,082<br>6,859<br>-<br>6,083<br>-<br>-<br>-<br>24,713<br>103,386<br>-<br>784|
|---|---|---|---|---|---|
||||||199,923|



34 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

|16.<br>Restricted funds (continued)<br>Brought forward<br>SCC–HAF Winter<br>SCC–HAF Easter<br>SCC–HAF Summer<br>SCC–HAF Half-Term<br>SCC–HAF Capital<br>SCC–HAF Coordinator<br>SCC–People Keeping<br>Well Extension<br>SCC–This Girl Can<br>SCC–Community<br>Champions<br>SCC–Tobacco<br>SCC–Live Lighter<br>Extension<br>NHS–CCG Urgent Care<br>NHS–CCG 3 Tier<br>NHS–Student Mental<br>Health<br>Sport England - Leading<br>The Way<br>SCC–Anxiety and<br>Depression Educational<br>Programme<br>Parents and carers<br>Universal Small<br>Here for you<br>Multiply<br>Small grants<br>Resilient Communities<br>PWK Early years<br>Jubilation<br>Roots & Futures<br>Youth Winn<br>Childrens University<br>TCC Ward Pot<br>North LAC Youth<br>Community Development<br>LAC<br>SCC–CIL<br>New Base<br>Walkley TAP ERF<br>SCC–Universal Health<br>Total Charity restricted<br>funds|Balance at<br>31 March<br>2022<br>£<br>302,966<br>4,113<br>-<br>-<br>-<br>3,128<br>39,103<br>9,586<br>5,420<br>5,000<br>20,573<br>72,974<br>5,000<br>35,000<br>12,588<br>8,177<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>523,628|Incoming<br>resources<br>£<br>541,574<br>16,654<br>19,436<br>83,414<br>7,613<br>-<br>52,938<br>-<br>-<br>15,250<br>55,006<br>115,820<br>-<br>-<br>23,696<br>583<br>30,065<br>41,616<br>23,909<br>1,000<br>1,400<br>-<br>50,000<br>10,976<br>9,626<br>500<br>6,000<br>380<br>1,642<br>2,999<br>8,500<br>26,016<br>4,198<br>3,000<br>59,976<br>1,213,787|Resources<br>expensed<br>£<br>(644,617)<br>(20,766)<br>(27,968)<br>(83,414)<br>(6,643)<br>-<br>(49,766)<br>(9,586)<br>(222)<br>(18,447)<br>(75,579)<br>(118,741)<br>(5,000)<br>(5,072)<br>(17,762)<br>(1,800)<br>(30,065)<br>(41,616)<br>(23,909)<br>(1,000)<br>-<br>(1,562)<br>(47,536)<br>(10,975)<br>(9,626)<br>(500)<br>(5,589)<br>(380)<br>(416)<br>-<br>-<br>(26,016)<br>(3,815)<br>-<br>-<br>(1,288,388)|Transfer<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|Balance at<br>31 March<br>2023<br>£<br>199,923<br>1<br>(8,532)<br>-<br>970<br>3,128<br>42,275<br>-<br>5,198<br>1,803<br>-<br>70,053<br>-<br>29,928<br>18,522<br>6,960<br>-<br>-<br>-<br>-<br>1,400<br>(1,562)<br>2,464<br>1<br>-<br>-<br>411<br>-<br>1,226<br>2,999<br>8,500<br>-<br>383<br>3,000<br>59,976<br>449,027|
|---|---|---|---|---|---|



35 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

|16.<br>Restricted funds (continued)<br>Subsidiary<br>The Building Complex<br>Fund<br>Zest Improvement Fund<br>Total Subsidiary restricted<br>funds<br>Total restricted funds|Balance at<br>31 March<br>2022<br>£<br>597,752<br>192,618<br>790,370<br>1,313,998|Incoming<br>resources<br>£<br>-<br>-<br>-<br>1,213,787|Resources<br>expensed<br>£<br>(59,776)<br>(20,616)<br>(80,392)<br>(1,368,780)|Transfer<br>£<br>-<br>-<br>-<br>-|Balance at<br>31 March<br>2023<br>£<br>537,976<br>172,002|
|---|---|---|---|---|---|
||||||709,978|
|||||||
||||||1,159,005|



36 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

|16.<br>Restricted funds (continued)<br>2022<br>Charity<br>UHLC core building, pool<br>and gym<br>UHLC Library<br>SCC–CIL Walkley Ward<br>SCC–Covid support<br>SCC–Crookesmoor Litter<br>Picking<br>SCC–ESF 2020/2021<br>SCC–Mental Health<br>2020/2021<br>SCC–Walking for<br>Purpose<br>SCC–Healthy<br>Communities Programme<br>ZEST fundraising<br>SCC–FACES (Family<br>Adult<br>Community Education<br>Service)<br>SCC - Behavioural<br>Change<br>UKRI<br>SCC–Empowering<br>Parents<br>Empowering Communities<br>VAS–Healthy Holidays<br>2020<br>Alliance of Sport - Level<br>the Playing Field<br>Tesco Jacks<br>Tesco Fit and Fab<br>Zest for Work<br>SCC–Clean Up<br>SCC–ERF<br>SCC Kickstart<br>SCC–Winn Gardens<br>SCC–Social Prescribing<br>(Hillsborough)<br>SCC–Device Loan<br>Scheme<br>SCC–PKW Healthy<br>Holidays<br>Sheffield Bluecoat<br>Foundation<br>Carried forward|Balance at<br>31 March<br>2021<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>4,384<br>6,531<br>6,609<br>455<br>1,810<br>-<br>-<br>3,372<br>20,096<br>3,548<br>500<br>1,166<br>-<br>500<br>-<br>-<br>17,204<br>5,684<br>-<br>-<br>-<br>71,859|Incoming<br>resources<br>£<br>78,485<br>25,000<br>2,214<br>22,500<br>672<br>44,833<br>8,664<br>-<br>52,289<br>44<br>7,451<br>17,108<br>1,878<br>37,500<br>-<br>-<br>-<br>-<br>1,601<br>-<br>23,893<br>21,750<br>46,217<br>25,000<br>3,500<br>9,556<br>1,311<br>431,466|Resources<br>expensed<br>£<br>(78,485)<br>(25,000)<br>(1,194)<br>-<br>-<br>(41,477)<br>(7,266)<br>(5,154)<br>(43,162)<br>-<br>(5,520)<br>(12,397)<br>(1,399)<br>(23,668)<br>(19,300)<br>-<br>(237)<br>(166)<br>(1,601)<br>-<br>(9,578)<br>(18,578)<br>(48,662)<br>(27,914)<br>-<br>(9,138)<br>(500)<br>(380,396)|Transfer<br>£<br>-<br>-<br>(12)<br>-<br>-<br>(3,356)<br>(5,782)<br>(377)<br>(6,242)<br>-<br>(3,741)<br>(4,711)<br>(479)<br>(3,859)<br>(796)<br>-<br>-<br>-<br>-<br>-<br>12<br>-<br>(4,043)<br>(2,770)<br>-<br>(418)<br>-<br>(36,574)|Balance at<br>31 March<br>2022<br>£<br>-<br>-<br>1,008<br>22,500<br>672<br>-<br>-<br>1,000<br>9,494<br>499<br>-<br>-<br>-<br>13,345<br>-<br>3,548<br>263<br>1,000<br>-<br>500<br>14,327<br>3,172<br>10,716<br>-<br>3,500<br>-<br>811|
|---|---|---|---|---|---|
||||||86,355|



37 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

|16.<br>Restricted funds (continued)<br>Brought forward<br>SCC - Dementia ITT<br>(Hillsborough)<br>Donations - Library<br>Fundraising<br>SCC–Children and<br>Family Mentoring<br>SCC - Dementia<br>Upperthorpe<br>SCC–YP Befriending<br>SCC–Healthy Holidays<br>2021<br>SCC–TAP<br>Community Education<br>Service) 2019/20<br>SCC - Mental Health–<br>Anxiety and depression<br>SCC–Recovery Pathwa<br>SCC–People Keeping<br>Well - Early Years<br>Volunteers<br>BBC Children in Need<br>2019<br>SCC–LAC Consultation<br>SCC–HAF Winter<br>SCC–HAF Capital<br>SCC–HAF Coordinator<br>SCC–HAF Easter<br>National Lottery<br>Community Fund - This<br>Community Can<br>NHS–West 5 Care<br>NHS–City SP 2021<br>SCC–Social Prescribing<br>SCC–People Keeping<br>Well Extension<br>SCC–This Girl Can<br>SCC–Community<br>Champions<br>SCC–Tobacco<br>SCC–Live Lighter<br>Extension<br>Carried forward|Balance at<br>31 March<br>2021<br>£<br>71,859<br>9,675<br>5,502<br>-<br>8,856<br>-<br>-<br>-<br>851<br>3,455<br>-<br>2,693<br>13,510<br>-<br>-<br>-<br>-<br>-<br>43,261<br>1,705<br>-<br>-<br>-<br>5,229<br>-<br>-<br>-<br>166,596|Incoming<br>resources<br>£<br>431,466<br>15,000<br>1,657<br>163,655<br>19,000<br>8,572<br>118,064<br>1,000<br>16,805<br>-<br>6,769<br>7,840<br>61,067<br>1,000<br>33,827<br>3,500<br>39,103<br>1,881<br>102,922<br>-<br>28,000<br>25,000<br>10,000<br>5,000<br>5,000<br>93,600<br>347,456<br>1,547,184|Resources<br>expensed<br>£<br>(380,396)<br>(12,132)<br>(183)<br>(47,512)<br>(12,593)<br>(896)<br>(108,466)<br>(787)<br>(9,273)<br>(3,455)<br>(6,769)<br>(9,591)<br>(51,853)<br>(1,000)<br>(29,233)<br>(372)<br>-<br>(1,881)<br>(104,359)<br>(1,705)<br>(24,426)<br>(22,230)<br>(414)<br>(3,725)<br>-<br>(61,581)<br>(247,874)<br>(1,142,706)|Transfer<br>£<br>(36,574)<br>(2,250)<br>-<br>(13,944)<br>(1,956)<br>(322)<br>(288)<br>(213)<br>1,810<br>-<br>-<br>(942)<br>(600)<br>-<br>(481)<br>-<br>-<br>-<br>(10,543)<br>-<br>-<br>(2,770)<br>-<br>(1,084)<br>-<br>(11,446)<br>(26,608)<br>(108,211)|Balance at<br>31 March<br>2022<br>£<br>86,355<br>10,293<br>6,976<br>102,199<br>13,307<br>7,354<br>9,310<br>-<br>10,193<br>-<br>-<br>-<br>22,124<br>-<br>4,113<br>3,128<br>39,103<br>-<br>31,281<br>-<br>3,574<br>-<br>9,586<br>5,420<br>5,000<br>20,573<br>72,974|
|---|---|---|---|---|---|
||||||462,863|



38 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

|Year Ended 31 March 2023||||||
|---|---|---|---|---|---|
|16.<br>Restricted funds<br>(continued)<br>Brought forward<br>NHS–CCG Urgent Care<br>NHS–CCG 3 Tier<br>NHS - Student Mental<br>Health<br>Sport England - Leading<br>The Way<br>Total Charity restricted<br>funds<br>Subsidiary<br>The Building Complex<br>Fund<br>Zest Improvement Fund<br>Core Management Admin<br>and Finance<br>Total Subsidiary restricted<br>funds<br>Total restricted funds|Balance at<br>31 March<br>2021<br>£<br>166,596<br>-<br>-<br>32,852<br>10,000<br>209,448<br>657,528<br>214,677<br>-<br>790,370<br>1,081,653|Incoming<br>resources<br>£<br>1,547,184<br>5,000<br>35,000<br>-<br>28<br>1,587,212<br>-<br>-<br>1,515<br>1,515<br>1,588,727|Resources<br>expensed<br>£<br>(1,142,706)<br>-<br>-<br>(16,243)<br>(1,851)<br>(1,160,800)<br>(59,776)<br>(22,059)<br>-<br>(81,835)<br>(1,242,635)|Transfer<br>£<br>(108,211)<br>-<br>-<br>(4,021)<br>-<br>(112,232)<br>-<br>-<br>(1,515)<br>(1,515)<br>(113,747)|Balance at<br>31 March<br>2022<br>£<br>462,863<br>5,000<br>35,000<br>12,588<br>8,177|
||||||523,628<br>597,752<br>192,618<br>-|
||||||790,370|
|||||||
||||||1,313,998|



The Upperthorpe Healthy Living Centre (UHLC) Core Building supports the Healthy Living Centre’s core staff team and operational costs relating to the building and its key services. 

SIB - Power to Change - An emergency COVID19 grant to support community businesses. The grant was used to bridge the trading income gap from temporary closure of the Zest Centre, funding core management and premises running costs. 

SCC - CIL - Walkley Ward - Funding from the Local Community Infrastructure Levy Pot. The funding provided for replacement of the flat roof area of the Zest Centre, in line with an independently commissioned building condition report and risk assessment. 

National Lottery Fund - COVID19 Response - Grant funding to reduce the impact of COVID19 to support the continued running of the organisation, development of COVID19 response services, for example telephone support to vulnerable residents, home deliveries of essential items, participation in the city wide third sector COVID19 response hub. 

SCC - Community COVID Response Fund - Funding to support local organisations to support their local community by helping provide funding to coordinate and deliver COVID19 vaccination awareness sessions focussed on the local ethnic minority community. 

UHLC Library - A staff supported, volunteer led community library, offering book loans, computer use, IT skills support, reading groups and children's groups - all free of charge. 

39 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 16. Restricted funds (continued) 

SCC COVID Support - A Sheffield City Council grant to help with the running costs of the Zest Centre through the COVID affected period. 

SCC - Crookesmoor Litter Picking - A small grant given to help clean up the Crookesmoor area of Sheffield. 

SCC - Walking for Purpose - A grant given to create groups for the purpose of becoming healthy through walking. 

SCC - YP Befriending - This service offers trained youth workers one to one befrienders for children who access Sheffield's special needs inclusion playcare service. 

SCC - ESF 2020/2021 - The focus of this project is to fund a lead keyworker who will provide a quality employment support service for its ESF Pathways project. Lead keyworkers offer advice, guidance and support to a number of out of work individuals recruited to the programme and relevant employability options. 

SCC - Healthy Communities Programme - Commissioned under the SCC People keeping Well Framework to create joined up, local approach so that people can be supported better within their own communities. This programme provides neighbourhood-based support for patients at risk of declining health and wellbeing. 

ZEST fundraising is funding raised through private donations, event and other activities. Monies raised are used to fund activities and services which we would be unable to fund otherwise including youth, community and library activities and services. 

SCC - FACES – There are two parts to this contract, all funded by the Sheffield City Council Lifelong Learning Department. We employ a learning champion who engages with people in the community, attending outreach such as libraries and children’s centres as well as the faith organisations. To help individuals get into learning such as basic maths, English and IT, vocational training i.e. CSCS, forklift driver training, catering or further education. 

The second part of the contract is to deliver training courses, we took over the management of tutors delivering in the Stocksbridge area. The tutors deliver craft courses and IT and more recently Zest have delivered Art & Wellbeing and (M.O.T) Motivational Organisational and Transformational course. 

SCC - Behavioural Change - The aim of this programme is to re-engage clients with employability services, with the ultimate aim of entering sustained employment. The funding covers the cost of delivering the Zest for Life Behaviour Change Course. It is for people who are furthest from the job market, facing barriers to employment. 

SCC - Device Loan Scheme - A scheme which loans tablets, laptops and Sim cards to people who are experiencing poverty and are digitally excluded. These devices are for the specific purposes of completing training and seeking employment. 

Sheffield Bluecoat Foundation - A small fund aimed at people up to the age of 25 who live within 20 miles of Sheffield Town Hall, to deliver activities with a variety of purposes: education, study of music and other arts. 

SCC - Children and Family Mentoring - We recruit, train and support volunteers to act as mentors to young people who are vulnerable, at risk of exclusion from school, or offending, or antisocial behaviour. 

UHLC Library - A staff supported, volunteer led community library, offering book loans, computer use, IT skills support, reading groups and children's groups - all free of charge. 

40 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 16. Restricted funds (continued) 

SCC COVID Support - A Sheffield City Council grant to help with the running costs of the Zest Centre through the COVID affected period. 

SCC - Crookesmoor Litter Picking - A small grant given to help clean up the Crookesmoor area of Sheffield. SCC - Walking for Purpose - A grant given to create groups for the purpose of becoming healthy through walking. 

SCC - YP Befriending - This service offers trained youth workers one to one befrienders for children who access Sheffield's special needs inclusion playcare service. 

SCC - ESF 2020/2021 - The focus of this project is to fund a lead keyworker who will provide a quality employment support service for its ESF Pathways project. Lead keyworkers offer advice, guidance and support to a number of out of work individuals recruited to the programme and relevant employability options. 

SCC - Clean Up - Sheffield City Council have been provided with a Clean Up Grant from the government centred on providing funding to clean up and improve our local high streets and shopping centres. Zest allocated £2,000 per community clean up area (Upperthorpe, Walkley, Hillsborough and Sharrow) plus £2,000 which will be spent on costs to administer and coordinate the activities/grants and on reporting. Funds will be distributed to local forums to fund local consultation, volunteer litter picking, planting and flower displays, related equipment, plus a new gate for a multi sports area in Winn Gardens. 

SCC - LAC Consultation - This project uses Zest's links within the community to gather and share information to inform Sheffield Council's new Local Area Committee system. 

SCC - HAF projects - All HAF projects are, collectively, a project which provides food and activity throughout the school holidays for children who are in receipt of free school meals. 

SCC - Community Champions - This project recruits, trains and supports volunteers to have conversations within their community which are fed back into Sheffield Council to inform the development of public services. 

SCC - Tobacco - A citywide stop smoking service for children and young people. The service provided support and information to help children and young people stop smoking and also provided training to organisations supporting young people. 

SCC - Social Prescribing NUL and Hillsborough - This contract with Sheffield City Council is to deliver a social prescribing service through the People Keeping Well Partnership. Social prescribing is a way of GP's (and other health professionals) referring individuals with social, emotional and practical needs to nonmedical services, for example to the range of health, wellbeing and practical support that we have at Zest. We deliver this service by employing a Health Link Worker to support individuals to access services. 

SCC - Winn Gardens - This funds a part time health trainer and a part time community development worker who are employed by St. John the Baptist Church. Zest works in partnership with St. John's to deliver a range of activities, support and groups to residents on Winn Gardens to improve their health and wellbeing and increase community cohesion. 

SCC BME Older People - This grant funding enables Zest to engage older, BME women in activities to improve their health literacy. For example, last year we engaged 15 women in social groups/activities, health walks, weight management programmes and English lessons. 

41 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 16. Restricted funds (continued) 

SCC - Dementia (Hillsborough and Upperthorpe) - To create and develop dementia-friendly communities, where the needs of people living with dementia and their carers are understood by other citizens and organisations. Providing people with access to good quality information, advice and guidance, creating more dementia-friendly activities and groups and providing training and support to staff, volunteers and communities on dementia. 

Library fundraising - This fund comprises money raised by volunteers to help with the running of the library in the centre. 

SCC Capital Receipts - Money was received from Sheffield City Council's capital receipts for money ring fenced for Zest Centre building improvements. The funding paid for replacement and installation of the swimming pool boilers, heat plate and related pipe-works. 

SCC- People Keeping Well Early Years Volunteers - This project provides volunteer coordination and support to family centres around Sheffield, providing the centres with volunteer support for their early years groups. The funding pays for the support of 5 volunteers, who run groups across Sheffield City Council Locality G. 

SCC - Live Lighter Extension - An extension of the citywide weight management service which enabled us to partner with other community organisations and reach a wider, more diverse range of individuals with our 12 week weight management service. 

VAS - Healthy Holiday Community Fund - The project provided healthy meals to families in Upperthorpe, Netherthorpe and Langsett, alongside family activities, aimed at families who are in receipt of free school meals and would otherwise have struggled to cover the cost of food through the school holidays. 

BBC Children in Need 2019 - A project centred on improving the lives of local young people aged 11 to 18 experiencing deprivation. Structured youth club sessions will be delivered with a specific emphasis on improving self confidence and resilience, giving them improved life skills and stronger voice and making them feel safer in their community. 

BBC Children in Need Booster grant - The booster grant was part of BBC Children in Need's response to supporting organisations during the COVID19 situation. Its purpose is to help Zest reach and meet the needs of the children and young people we work with. 

National Lottery Community Fund - This Community Can - Developed in response to needs identified by communities living in the inner city areas of Sheffield, where levels of poverty, vulnerability and isolation are concentrated and where people are not readily accessing existing services, including those provided by Zest. The project builds connections and relationships in and across communities and enhances the capability of local residents to influence positive change where they live, using volunteers to build community through positive activities. 

NHS - CCG 3 Tier - A contract to assess people on a waiting list for bariatric surgery. 

SCC - Kickstart - A programme set up with the intention of helping young people get into work and employment. 

SCC - TAP - This was funding to produce an online or other such directory to promote business in the Walkley area of Sheffield. 

SCC - ERF - This was post COVID funding to build local communities and encourage people to shop locally. 

SCC - COVID19 - This was response funding to enable Zest to react and support our local communities through lockdown and beyond. This funding contributes to core costs and will help us to shape our COVID response, for example, increased IAG support and specific community campaigns. 

42 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 16. Restricted funds (continued) 

NHS - City Centre GP's - To work in partnership with GP surgeries to support the development of the network and provide mental health key worker support for patients. 

NHS - West 5 Care - To provide a health trainer to the GP Neighbourhood network, to deliver healthy lifestyle interventions and support for patients. 

NHS - City SP 2021 - To provide a social prescribing link worker to the GP Neighbourhood network, to support patients access a range of community based services. 

SCC - People Keeping Well Extension - This is a £10,000 per annum grant to deliver the Resilient Communities agenda in the West Sheffield neighbourhoods and as part of the whole People Keeping Well programme. Our objectives are around developing the capacity and capability of local community health organisation through improved resourcing and networking. 

SCC - This Girl Can - To deliver physical activity opportunities and encourage more women to become physically active. Used to fund a member of staff to deliver physical activity classes and was also used to buy trainers to run Couch to 5K courses and online classes. 

University of Sheffield UKRI - A community research project, in partnership with the University of Sheffield, looking at local people and how they connect with their heritage. Ultimately this research will lead to an exhibition of memories and photos of the local area. Zest provide staff support and links in to the community for the researchers. 

VAS - Healthy Holidays 2020 - A project which provides support with the cost of food and activities in the holidays for children who are on free school meals. The project delivered food parcels, recipe kits, activity pack and offered face to face and online activities for children along the upper Don corridor. 

Tesco Jacks - A project to provide positive physical activities for children and young people with the aim of them gaining social responsibilities and creating connections with their local community. (This project was delayed due to COVID). 

Tesco’s Fit and Fab - Funding to provide activities for children during the school holidays alongside packed lunches. (This project was delayed due to COVID). 

NHS - Student Mental Health - This project is funded from the Sheffield Mental Health Transformation Fund. We are contracted by Sheffield CCG but report to Sheffield MIND. The objectives are around supporting Sheffield 18+ students to manage their mental health. It funds one part time mental health and wellbeing coach who carries a case load and also delivers training and group work. 

Sport England - Leading the Way - This project is aimed at encouraging more people from BAME communities into physical activity and particularly into coaching opportunities. Our objective is to recruit and train 25 ambassadors (volunteers) who will deliver physical activity groups or classes. 

Core Management Admin and Finance Fund is funds awarded to pay for the costs of some of the Upperthorpe Health Living Centre’s revenue costs with the majority paying for the management of the centre. Some of the funds were used to pay off part of the long-standing pension creditor, these funds have been transferred to unrestricted funds. 

The Building Complex Fund is the fund where the various resources were applied to meet the costs associated with the lease, design and construction work to the buildings. Depreciation is charged to this fund. 

43 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 16. Restricted funds (continued) 

The Zest Improvement Fund was provided by the Social Enterprise Investment Fund and Sheffield City Council for improvements to the swimming pool roof. Depreciation is charged to this fund. 

All funds are considered to have sufficient resources available to enable each fund to be applied in accordance with its restrictions. 

|17.<br>Unrestricted funds<br>Balance at 31 March 2021<br>Net movement in funds for the year<br>Transfer during the year<br>Balance at 31 March 2022<br>Net movement in funds for the year<br>Transfer during the year<br>Balance at 31 March 2023<br>18.<br>Analysis of net assets between funds<br>Group - 2023<br>Tangible fixed assets<br>Current assets<br>Creditors due within one year<br>Group - 2022<br>Tangible fixed assets<br>Current assets<br>Creditors due within one year|Unrestricted<br>funds<br>£<br>638,263<br>227,269<br>(79,444)<br>786,088<br>Unrestricted<br>funds<br>£<br>642,731<br>379,611<br>(191,153)<br>831,189|Group<br>£<br>885,310<br>(167,868)<br>113,747<br>831,189<br>(45,101)<br>-<br>786,088<br>Restricted<br>funds<br>£<br>709,978<br>449,027<br>-<br>1,159,005<br>Restricted<br>funds<br>£<br>790,370<br>523,628<br>-<br>1,313,998|Charity<br>£<br>705,052<br>(152,418)<br>112,232|
|---|---|---|---|
||||664,866|
||||(31,070)<br>-<br>633,796<br>Total funds<br>£<br>1,348,241<br>676,296<br>(79,444)|
||||1,945,093|
||||Total funds<br>£<br>1,433,101<br>903,239<br>(191,153)|
||||2,145,187|



44 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 18. Analysis of net assets between funds (continued) 

|Charity - 2023<br>Tangible fixed assets<br>Current assets<br>Creditors due within one year<br>Charity - 2022<br>Tangible fixed assets<br>Current assets<br>Creditors due within one year<br>19.<br>Financial commitments<br>As at 31 March the annual<br>commitments under non-cancellable<br>operating leases were as follows:-<br>Due within 1 year<br>Due within 2 to 5 years<br>Due within more than 5 years|2023<br>Group<br>£<br>4,050<br>4,050<br>6,693<br>14,793|Unrestricted<br>funds<br>£<br>488,358<br>224,882<br>(79,444)<br>633,796<br>Unrestricted<br>funds<br>£<br>477,448<br>377,131<br>(189,713)<br>664,866<br>2023<br>Charity<br>£<br>4,050<br>4,050<br>6,693<br>14,793|Restricted<br>funds<br>£<br>-<br>449,027<br>-<br>449,027<br>Restricted<br>funds<br>£<br>-<br>523,628<br>-<br>523,628<br>2022<br>Group<br>£<br>5,762<br>19,787<br>-<br>25,549|Total funds<br>£<br>488,358<br>673,909<br>(79,444)|
|---|---|---|---|---|
|||||1,082,823|
|||||Total funds<br>£<br>477,448<br>900,759<br>(189,713)|
|||||1,188,494|
|||||2022<br>Charity<br>£<br>5,762<br>19,787<br>-|
|||||25,549|



As at 31 March 2023 the company and the Group had capital commitments of £nil (2022: £nil). 

45 



## Netherthorpe and Upperthorpe Community Alliance 

## Notes on Accounts (continued) 

## Year Ended 31 March 2023 

## 20. Reconciliation of consolidated net incoming resources to net cash flow from operating activities 

|Net (outgoing)/ incoming resources<br>Interest received<br>Depreciation<br>Loss on disposal<br>Decrease/(increase) in debtors<br>(Decrease)/Increase in creditors<br>Net cash inflow from operating activities|2023<br>Group<br>£<br>(200,094)<br>(847)<br>175,869<br>4,120<br>168,293<br>(111,709)<br>35,632|2022<br>Group<br>£<br>178,224<br>(97)<br>169,786<br>-<br>(223,566)<br>71,137|
|---|---|---|
|||195,434|



## 21. Pension commitments 

The group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £47,373 (2022: £47,819). There were no outstanding contributions payable to the fund at the reporting date. 

## 22. Analysis of net debt 

|Cash at the bank and in hand|1 April<br>2022<br>£<br>607,205<br>607,205|Cash flow<br>£<br>(58,650)<br>(58,650)|Non-cash<br>Movements<br>£<br>-<br>-|31 March<br>2023<br>£<br>548,555<br>548,555|
|---|---|---|---|---|



## 23. Related party transactions 

Transactions with trustees are disclosed in note 10. 

The financial results of Upperthorpe and Netherthorpe Healthy Living Centre Trust are disclosed in note 12 of these financial statements. 

There were no other related party transactions in the year. 

46