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← Netherthorpe And Upperthorpe Community Alliance

2025-03-31-accounts

Company registration number: 03628231 Charity registration number: 1077083

Netherthorpe and Upperthorpe Community Alliance

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 March 2025

Netherthorpe and Upperthorpe Community Alliance

Contents (continued)

Trustees' Report 1 to 15
Statement of Trustees' Responsibilities 16
Independent Auditors' Report 17 to 20
Consolidated Statement of Financial Activities 21
Statement of Financial Activities 22
Consolidated Balance Sheet 23
Consolidated Statement of Cash Flows 24
Notes to the Financial Statements 25 to 48

Netherthorpe and Upperthorpe Community Alliance

Trustees' Report

Reference and Administrative Details

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.

Charity registration number : 1077083 Company Registration Number : 03628231 Trustees : A Abdulrub A M D Butcher K M Daubney J A S Grist S Jones K Mudge L C Smith G E Socol (appointed 26 May 2025) D S Thornett (resigned 4 November 2024) R M Womack Chief Executive Officer : M Dean Secretary : S Markham Registered Office : 18 Upperthorpe Sheffield South Yorkshire S6 3NA Auditor: Hawsons Chartered Accountants Pegasus House 463a Glossop Road Sheffield South Yorkshire S10 2QD Bankers : Unity Trust Bank plc Nine Brindleyplace Birmingham B1 2HB

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Trustees' Report (continued)

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

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Trustees' Report (continued)

Chair’s Foreword

This year’s report shines a spotlight on the capital programme underway at the Zest Centre; cherishing our 150+ years of heritage and improving our environmental impact. But as everyone knows, Zest is more than a building, it is a community! And now more than ever we need to champion the role of the local community to overcome challenges and celebrate our strengths.

The following pages demonstrate the breadth and depth of our collective local impact in 2024-25, achievements which have been recognised by residents, members, partner agencies and funders, alongside national leaders in the world of public health.

On behalf of the trustees, I’d like to thank the staff and volunteer team for their hard work over the last year. I’d also like to say a special thanks to Dave Thornett, who stepped down just before our last AGM, for his dedication over the eighteen years that he served on the Board. Thanks to ongoing and new Trustees for their continued strategic oversight and expertise.

One of the highlights for me this year was attending a dinner and ‘community conversation’ with fellow trustees and ‘Friends of Zest’. Put on by the communities' team, it was done in a very ‘Zest’ way; collaborative, informal and insightful, with lots of delicious food! Another highlight was attending a ‘girls takeover’ youth group session, where once again there was an incredible amount of creativity and positive energy amongst the staff and young people.

Writing this in the aftermath of another tragic event in our local neighbourhood, it is important to remember what Zest is all about. Being a place where everyone feels welcome and safe, where different voices are heard and where people are healthier, happier and more connected, is what we are here for. The people of Upperthorpe, Netherthorpe and Langsett, from all walks of life, are who we are here for.

As we prepare to conclude our ‘community conversations’ and refresh our strategic vision and values in the months ahead, I want to thank everyone who makes Zest the space and community that it is, and is on the journey with us to learn and grow in the future.

......................................... L C Smith Chair of Trustees

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Trustees' Report (continued)

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 March 2025.

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. Non-member 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:

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.

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Trustees' Report (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 and our community partners.

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 and utilising the knowledge, energy and creativity within our community.

Collaborative

We collaborate with a range of local partners; playing to our strengths to provide responsive interventions that aim to achieve the best outcomes for our local community.

Achievements and performance

Key Achievements

The Zest Centre: Library Service

This year was a momentous one for Upperthorpe Library. We celebrated 10 years since the library was rescued from closure by local volunteers - along with 16 sister volunteer led libraries in Sheffield.

There was a grand dinner and BBC local and national coverage! At Upperthorpe we marked the occasion with some special events. Two local authors, Joanne Clague and Sarah Daniels, discussed their work, we had a local history drop in from Walkley Historians and an exhibition about the history of Upperthorpe Library.

An additional highlight was a gorgeous and popular photography exhibition of local wildlife by Ponderosa Nature Group Photographer, Kerry Taylor-Osborne. Also this year, there were many enriching community and book friendly sessions held in the library - toddler groups, the summer reading challenge, dementia friendly dining, adult literacy, Sheffield Museums together with Health and advice drop ins.

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Trustees' Report (continued)

The Zest Centre: Food works Cafe

Food Works believe that food has the power to bring people together, tackle inequalities, and build a more sustainable future for Sheffield.

The partnership with Zest has been an important part of their mission; from providing a daily variety of hot lunches, to offering fresh fruit, vegetables, and pantry staples through our community market, which welcomes around 25 shops each day, Monday to Friday.

The Just Meals range, handmade by skilled volunteers using family recipes, offers wholesome frozen meals that save people the time and cost of shopping and cooking providing real support both for vulnerable community members and for busy people who still want access to healthy, home cooked food.

Together, we’ve made sure no child goes hungry by providing free meals during every school half-term. The dedication of Zest, alongside the incredible support of our volunteers and community, continues to inspire us.

Zest are proud to stand with Food Works in ensuring access to good food, skills, and opportunities for all.

Service highlights

The Zest Centre: Leisure Service

Delivering high quality, inclusive leisure services, including comprehensive swimming programme, women only and mixed gym facilities, exercise referral programme and responsive exercise class programme.

‘The adult disabled swim sessions are fantastic, great camaraderie and support for many of us who have considerable difficulties’

Service highlights

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Trustees' Report (continued)

What’s on the horizon

Zest Gym

Due to the gyms being closed for roofing work and solar panel installation both gyms will be refreshed with a makeover including a women-only free weights area and the replacement of old machines.

We aim to attract new members and re-engage those lost during the gym closure by expanding our gym offerings and increasing class opportunities. A larger team will enable us to run more sessions, including small group classes such as strength training for women, bespoke programmes and Personal Training. We plan to access funding opportunities to deliver exercise programmes with clear health benefits such as for cancer patients and menopause support.

Focused campaigns, including Women-Only gym student promotions and New Year offers, will help drive participation. We will invest more in training and development for staff to support these offerings, including an enhanced exercise referral provision, extending to a broader range of medical conditions including cancer support.

Zest Swim

We plan to increase swimming opportunities, with Kids Swim for Free initiative, and more choices of activities over the summer holidays. We will introduce another Aqua Aerobics session to meet demand and consider adult lessons and growth in our private 1:1 lessons for individuals with special needs.

National campaigns such as Drowning Prevention Week and National Fitness Day will provide opportunities to engage the wider community.

Pool hire remains a challenge as we balance demand with operational hours and staffing. We will continue to support groups such as the University Clubs and Sea Cadets. School bookings for the next academic year remain uncertain and any gaps in the schedule will be filled with private bookings. Building on this year’s successful sessions with private hire for adults with special needs, the pool will remain fully utilised.

Zest Swimming Lessons

CoursePro will introduce online payments, streamlining billing, improving debt collection, and making the process quicker and more efficient.

Sustainability and Green Initiatives

Sustainability remains a priority, with the installation solar panels on the gym and pool roofs and actively exploring opportunities to expand green initiatives within the building to further reduce our environmental impact.

These projects bring challenges, particularly in developing the right staff skills and managing the unpredictability of casual staff. With stronger planning, a more skilled team, and ongoing community engagement, we are confident these initiatives will be delivered successfully, driving revenue, improving access, participation, and customer satisfaction.

Local Health & Wellbeing Services

Delivering high quality community-based health and wellbeing services for groups and individuals in our community. The main programme is called People Keeping Well; Zest is part of a city network of locally based, ‘health creation’ activities and services underpinned by community development.

“I’m so glad this service exists… the coach speaks my language, so she understands my challenges on a personal level. It’s a great service, I feel comfortable and would recommend to everyone”

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Trustees' Report (continued)

Service Highlights

‘Volunteering has lessened the social isolation caused as a result of chronic mental health problems and has given me a sense of purpose.” An Over 50s Group Volunteer

This year has been defined by new beginnings; we started a gardening project, a menopause group, and a diabetes group. We also re-started regular health checks at Zest and in the community, delivering our first writing for wellbeing course and a combined yoga and creative writing session.

What’s on the Horizon

We’re excited to keep developing our wellbeing work and plan to continue our process of engaging with the community to improve and expand our current projects.

Here are some plans for 2025-2026:

Children, Young People & Families

‘OMG absolutely brilliant seeing the community coming together singing eating and dancing, amazing atmosphere’ Jamaican Independence Celebration Attendee

This Community Can

The ‘This Community Can’ (TCC) team work with the local community to develop local activities, groups and initiatives that give voice to the less heard and improve the lives of people across our community.

‘I really enjoyed it and I’ve felt really well supported since starting my role at Zest. I have learnt a lot and I really appreciate the opportunities for professional development...’ Zest Volunteer

The TCC team and volunteers are proud and delighted with how relationships and groups have grown and people have bonded to provide mutual support and learning. The 7 regular sessions in English, Craft, reading and social dining that we run with volunteers, have developed in terms of quality and reach of participation. New sessions have developed from local demand too - we started a block of Creative Writing sessions which will develop later in 2025 to an ongoing slot.

We have been delighted to capture invaluable feedback from our volunteers and community in all that we do.

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Trustees' Report (continued)

Service highlights

What’s on the horizon

Alongside growing and developing existing groups towards independence, we are keen to develop more social opportunities which bring a range of our different communities together as community cohesion seems more important than ever. Community Cinema and community dining proposals have garnered a strongly positive local response when mooted.

Empowering groups and individuals is central to our mission and we’re running sessions on ‘turning your side hustle into a business’, and working towards running a traders’ market. We hope to offer training to help people to prepare properly for their ‘Life in the UK’ test, as well as enhance our everin -demand English Conversation offer. Our newly trained form filling volunteers will be out and about at different sessions supporting people with their legal and financial paperwork challenges.

Partnerships will be enriched as we plan our events calendar enabling us to improve the quality and reach of what we do, and learn a lot as we do it. The Lantern Festival, Eid Events and Black History Month and beyond programmes are key examples here but more will ensue.

Lastly we hope to nourish our conversations in a variety of imaginative, accessible and engaging ways with all local communities. We aim to ensure people are heard and responded to. It’s this last organic element to our work that motivates us most of all.

Holiday Activities & Food

‘The kids have tried so many different activities this summer. there’s no way we could have afforded to give them this experience.’

The service has supported 2,873 young people with the provision of positive activities and food during school holiday periods.

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Trustees' Report (continued)

Service highlights

What’s on the horizon

The Government has announced funding for a further 3 years. We hope to work with SCC and the other coordinators to develop the project further, particularly to cater for SEND and Young People.

Early Years Programme

‘The work you do is amazing and I parent in a whole different way now, understanding my child better who is now on the pathway to an assessment.’

The Early Years Programme includes the following key projects:

Empowering Parents Empowering Communities (EPEC) Being a Parent and EPEC Baby n Us

Training parents (citywide) to become parent group leaders delivering 50 groups to 374 parents. The groups cover being A Parent, Baby n Us, Being a Parent Autism, Being A Parent of Teens, and Being a parent together for co-parents/ single parents.

Early Years People Keeping Well

10 volunteers recruited and trained to deliver 4 Baby n Toddler groups at Zest and Primrose/ Sharrow family hubs.

Active start

Training 2 members of staff to deliver training to staff, volunteers and families to promote the importance of Movement and Play in the Early Years. A small pot of funds was available for resources.

The service supported 123 young people and 460 adults.

The service supported 57 volunteers, 55% of which were from local Ethnic Minority communities.

Service highlights

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Trustees' Report (continued)

Supporting our Young People

‘I get to do new things I haven’t done before’

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.

The team continue to focus on building strong relationships with young people, creating a foundation of trust and providing a safe space for them to socialise. Delivering sessions that help young people develop the skills needed to cope with emotional and physical challenges in their daily lives, including youth conflict, exploitation by criminal gangs, social media pressures, and difficult home environments.

Staff have been upskilled to respond effectively to the increasing prevalence of low-level mental health issues. The “Youth Voice” platform will offer workshops that explore local issues, empowering young people to reflect on their choices, understand their barriers, and develop a stronger sense of belonging.

Service highlights

Highlights for 2024-25 include a whole host of workshops and activities and trips, including:

Knife crime workshop First aid course DJ workshop
Self-care workshop Boxing Black History Month and Beyond Self defence
Survival skills Mediation workshop Team building Residential
Alton Towers Mental health workshop Period Proud workshop
Healthy eating sessions Eid party Street doctors
What’s on the horizon

Looking ahead, the primary focus will be on equipping young people with essential life skills and fostering greater confidence and resilience. With mental health challenges on the rise among young people, we are committed to providing targeted support through one-to-one monitoring sessions. Each staff member will be assigned to a group of young people, enabling closer relationships and ensuring that individual needs and concerns are identified and addressed promptly.

There are also plans to expand the programme of workshops and activities, responding to the evolving interests and challenges faced by our youth. By continuing to upskill our team, we aim to provide timely, relevant support-particularly around mental health, social pressures, and personal development.

By listening to the youth voice and working collaboratively, the youth service will continue to create a safe, inclusive environment where every young person can thrive.

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Trustees' Report (continued)

Work and Training Services

The Zest for Work team has continued to deliver a comprehensive range of employment, skills and wellbeing support throughout 2024-25, helping local people move closer to work, training and improved confidence.

Participants benefited from personalised one-to-one guidance, volunteering opportunities, and access to accredited training and numeracy workshops. The team’s inclusive approach ensured strong engagement with people from ethnic minority backgrounds, females and those with disabilities, reflecting our commitment to equality and accessibility.

Alongside this, the service achieved the matrix Standard accreditation for providing high-quality information, advice and guidance, and invested in staff development through professional qualifications.

The team’s ongoing dedication has created meaningful outcomes for participants and strengthened our partnerships and role within the local community.

Service highlights

Highlights for 2024-25 include:

Employment & Skills Impact

Diversity & Inclusion:

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Trustees' Report (continued)

What’s on the horizon

Secure future funding to continue support people back into work; particularly those who are economically inactive or receiving non-work-related benefits.

Partnership work with Sheffield Citizens Advice including the relaunch of the Community Access Point to provide virtual appointments to offer virtual appointments for people who are digitally excluded.

Work to strengthen relationships with employers, including developing links with large local employers such as Aviva.

Review and further develop the Mental Health Educational Programme to enhance participant outcomes.

Continue to invest in staff development through training and professional qualifications.

Work towards achieving Disability Confident Employer - Level 2 status.

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 £115,000 (2024: £80,000) and its total resources expended were £210,854 (2024: £175,863), leaving a net decrease in funds of £95,854 (2024: £95,863). At 31 March 2025 the net assets of Upperthorpe and Netherthorpe Healthy Living Centre Trust were £670,553 (2024: £766,407).

Financial review

The group has made a surplus of £286,617 in the year (2024: deficit of £336,151). Unrestricted funds are showing a deficit before transfers of £90,563 (2024: surplus of £17,709) and restricted funds are showing a surplus of £377,180 (2024: deficit of £353,860) for the year. At 31 March 2025 total fund balances were £1,895,559 of which £721,055 were unrestricted and £1,174,504 were restricted.

The charity has made a surplus of £382,471 in the year (2024: deficit of £240,288). Unrestricted funds are showing a deficit before transfers of £76,835 (2024: surplus of £33,180) and restricted funds are showing a surplus of £459,306 (2024: deficit of £273,468) for the year. At 31 March 2025 total fund balances were £1,225,006 of which £624,082 were unrestricted and £600,924 were restricted.

Reserves Statement

The charity maintained its reserves policy during the year and agreed that funds of £225,000 should be held in reserve.

The reserves are held to support organisational resilience. This is considered prudent given the short-term grant and contract funding cycles that the charity is subject to. This is characteristic of the local and national voluntary, community and social enterprise sector; tied to the ongoing downward pressure on national and local government funding.

This ‘resource for resilience’ includes but is not limited to:

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Trustees' Report (continued)

Any call on reserves must be approved by the Board of Trustees and monitored using a quarterly financial risk management plan.

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 reserves at 31 March 2025 were £220,398 an increase of £7,373. This is 2% below the target of £225,000. Ongoing financial risk management and monitoring alongside clear business development objectives ensure the company retains a secure footing that minimises any call on reserves.

Zest Future Plans

The Zest Centre will be placed into the hands of the community, a landmark moment as we sign a new 30 year lease with Sheffield City Council and help secure the future of this vital local asset.

Tied to this will be work to continue to improve the condition of the building and its facilities. For the coming period, this will be centred the installation of solar panels on our pitched roof areas to reduce our carbon footprint and save on energy. This will be coupled with improvements to our mixed gym and women only gym facilities in line with customer need and demand.

Valuable Views

An Autumn of Community Conversations across all our groups and activities is planned to help inform our future plans, priorities and to reinvigorate our mission.

Tied to this is some work with our staff, trustees and volunteers to refresh our core values and ensure we can ebbed them across our practice. This is a work in progress and encompasses:

Promoting Unity

We will also play a continued role as a city-wide advocate, working to ensure our local communities have a voice and, take a collective stance on key issues impacting the most vulnerable. Presently speaking, this includes amplifying the work of the Race Equality Partnership Sheffield to stand together for every community. We are committed to ensuring that everyone in our community feel safe, respected, and valued.

Together we will:

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Trustees' Report (continued)

At a neighbourhood level we are also responding to the ongoing challenge of exploitation and serious violence resulting from organised crime. To this end we are working with local partners, including Sheffield City Council, South Yorkshire Police and YAFA to develop a Netherthorpe & Upperthorpe Together Action Plan: to help promote a thriving, safe and welcoming neighbourhood for people to live, work and grow up in.

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 2024/25 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.

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charitable company's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

The annual report was approved by the trustees of the charitable company on 10/12/2025 .................... and signed on its behalf by:

......................................... L C Smith Trustee

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Statement of Trustees' Responsibilities

The trustees (who are also the directors of Netherthorpe and Upperthorpe Community Alliance for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.

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 parent charitable company and the group and of the incoming resources and application of resources, including its income and expenditure, of the charitable group for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the parent charitable company and the group 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 parent charitable company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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Independent Auditor's Report to the Members of Netherthorpe and Upperthorpe Community Alliance

Opinion

We have audited the financial statements of Netherthorpe and Upperthorpe Community Alliance (the 'charitable parent company') and its subsidiary (the 'group') for the year ended 31 March 2025, which comprise the Consolidated Statement of Financial Activities, Statement of Financial Activities, Consolidated Balance Sheet, Balance Sheet, Consolidated Statement of Cash Flows and Notes to the Financial Statements, including a summary of 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:

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.

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Independent Auditor's Report to the Members of Netherthorpe and Upperthorpe Community Alliance (continued)

Opinion on other matter prescribed by the Companies Act 2006

Matters on which we are required to report by exception

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

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

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities set out on page 16, 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 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.

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Independent Auditor's 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:

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 -the-auditor’s-responsibilities-for. This description forms part of our auditor's report.

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Independent Auditor's Report to the Members of Netherthorpe and Upperthorpe Community Alliance (continued)

Use of our report

This report is made solely to the charitable parent company's trustees, 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 group's trustees 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 parent company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

...................................... Simon Bladen (Senior Statutory Auditor) For and on behalf of Hawsons Chartered Accountants, Statutory Auditor

Pegasus House 463a Glossop Road Sheffield South Yorkshire S10 2QD

10/12/2025 Date:.............................

Page 20

Netherthorpe and Upperthorpe Community Alliance

Consolidated Statement of Financial Activities for the Year Ended 31 March 2025

Unrestricted Restricted Total Total
funds funds 2025 2024
Note £ £ £ £
Incoming resources
Donations and gifts 2 694 - 694 368
Charitable activities 3 837,753 1,374,500 2,212,253 1,827,449
Other trading activities 4 592 - 592 896
Investment income 5 56,102 - 56,102 44,517
Total Incoming resources 895,141 1,374,500 2,269,641 1,873,230
Resources expended
Charitable activities 6 985,704 997,320 1,983,024 2,209,381
Total expenditure 985,704 997,320 1,983,024 2,209,381
Net (outgoing
resources)/incoming
resources (90,563) 377,180 286,617 (336,151)
Transfers between funds 47,582 (47,582) - -
Net movement in funds (42,981) 329,598 286,617 (336,151)
Reconciliation of funds
Total funds brought forward 764,036 844,906 1,608,942 1,945,093
Total funds carried forward 16 721,055 1,174,504 1,895,559 1,608,942

The notes on pages 25 to 48 form an integral part of these financial statements. Page 21

Netherthorpe and Upperthorpe Community Alliance

Statement of Financial Activities for the Year Ended 31 March 2025

Unrestricted Restricted Total Total
funds funds 2025 2024
Note £ £ £ £
Incoming resources
Donations and gifts 2 694 - 694 368
Charitable activities 3 837,753 1,374,500 2,212,253 1,827,449
Other trading activities 4 592 - 592 896
Investment income 5 56,102 - 56,102 44,517
Total incoming resources 895,141 1,374,500 2,269,641 1,873,230
Resources expended
Charitable activities 6 971,976 915,194 1,887,170 2,113,518
Total expenditure 971,976 915,194 1,887,170 2,113,518
Net (outgoing
resources)/incoming
resources (76,835) 459,306 382,471 (240,288)
Transfers between funds 33,941 (33,941) - -
Net movement in funds (42,894) 425,365 382,471 (240,288)
Reconciliation of funds
Total funds brought forward 666,976 175,559 842,535 1,082,823
Total funds carried forward 16 624,082 600,924 1,225,006 842,535

The notes on pages 25 to 48 form an integral part of these financial statements. Page 22

Netherthorpe and Upperthorpe Community Alliance

(Registration number: 03628231) Consolidated Balance Sheet as at 31 March 2025

31 March 31 March 31 March 31 March 31 March 31 March
2025 2024
Group Company Group Company
Note £ £ £ £
Fixed assets
Tangible assets 11 1,316,685 648,342 1,220,358 456,245
Current assets
Debtors 13 235,762 235,762 110,373 163,033
Cash at bank and in hand 487,667 485,457 391,527 336,573
723,429 721,219 501,900 499,606
Creditors: Amounts
falling due within one
year 14 (144,555) (144,555) (113,316) (113,316)
Net current assets 578,874 576,664 388,584 386,290
Net assets 1,895,559 1,225,006 1,608,942 842,535
Charity funds:
Restricted funds 16 1,174,504 600,924 844,906 175,559
Unrestricted funds 17 721,055 624,082 764,036 666,976
Total charity funds 1,895,559 1,225,006 1,608,942 842,535

The financial statements on pages 21 to 48 were approved by the trustees, and authorised for issue on .................... 10/12/2025 and signed on their behalf by:

......................................... L C Smith Trustee

The notes on pages 25 to 48 form an integral part of these financial statements. Page 23

Netherthorpe and Upperthorpe Community Alliance

Consolidated Statement of Cash Flows for the Year Ended 31 March 2025

2025 2024
£ £
Cash flows from operating activities
Net cash income/(expenditure) 286,617 (336,151)
Adjustments to cash flows from non-cash items
Depreciation 168,054 151,871
Investment income (2,604) (2,230)
452,067 (186,510)
Working capital adjustments
(Increase)/decrease in debtors (125,389) 17,368
Increase in creditors 31,239 33,872
Net cash flows from operating activities 357,917 (135,270)
Cash flows from investing activities
Interest received 2,604 2,230
Acquisitions of tangible assets (264,381) (23,988)
Net cash flows from investing activities (261,777) (21,758)
Net increase/(decrease) in cash and cash equivalents 96,140 (157,028)
Cash and cash equivalents at 1 April 391,527 548,555
Cash and cash equivalents at 31 March 487,667 391,527

The notes on pages 25 to 48 form an integral part of these financial statements. Page 24

Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Accounting policies

The following accounting policies have been used consistently in dealing with items which are considered material to the charitable company’s affairs.

Statutory information

Netherthorpe and Upperthorpe Community Alliance is a company (No. 03628231) and charity (No. 1077083) domiciled in England and Wales The address of its registered office is: 18 Upperthorpe, Sheffield, South Yorkshire, S6 3NA.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Netherthorpe and Upperthorpe Community Alliance meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

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.

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.

Page 25

Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

1 Accounting policies (continued)

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.

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.

Page 26

Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

1 Accounting policies (continued)

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:

Asset class Depreciation method and rate 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.

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.

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.

Page 27

Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

1 Accounting policies (continued)

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.

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 Donations and gifts

2
Donations and gifts
Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Donations and gifts 694 694 368 368
694 694 368 368
Group Charity Group Charity
2025 2025 2024 2024
Analysis by fund £ £ £ £
Unrestricted fund 694 694 368 368
Restricted fund - - - -
694 694 368 368

Page 28

Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

3 Income from charitable activities

Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Sales within charitable activities 618,764 618,764 594,341 594,341
Services provided 1,593,489 1,593,489 1,233,108 1,233,108
2,212,253 2,212,253 1,827,449 1,827,449
Group Charity Group Charity
2025 2025 2024 2024
Analysis by fund £ £ £ £
Unrestricted fund 780,945 780,945 1,009,232 1,009,232
Restricted fund 1,431,308 1,431,308 818,217 818,217
2,212,253 2,212,253 1,827,449 1,827,449
Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
SCC - Empowering Parents
Empowering Communities 30,000 30,000 32,500 32,500
SCC - Behavioural Change - - 17,057 17,057
SCC – Live Lighter - - 292,867 292,867
SCC – Community Wellbeing
Programme 115,506 115,506 111,808 111,808
SCC – Social Prescribing - - 52,589 52,589
SCC – Dementia 42,888 42,888 39,000 39,000
HAF – Winter 12,251 12,251 23,520 23,520
HAF – Easter 25,516 25,516 21,001 21,001
HAF – Half term 9,190 9,190 8,994 8,994
HAF - Summer 77,091 77,091 90,396 90,396
HAF – Coordinator 42,600 42,600 6,300 6,300
SCC – Upperthorpe Library 25,000 25,000 25,000 25,000
Other small contracts 20,000 20,000 16,883 16,883
UHLC Service Level Agreement 115,000 115,000 80,000 80,000
The National Lottery Community
Fund - This Community Can 132,992 132,992 67,186 67,186
BBC Children in Need 39,928 39,928 - -
SCC - Capital Receipts - - 8,996 8,996
Other small grants 33,943 33,943 6,585 6,585
ERF Walkley - - (683) (683)
SCC - Anxiety and Depression
Educational Programme 33,030 33,030 24,129 24,129
Jubilation income - - 200 200

Page 29

Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

3 Income from charitable activities (continued)

Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Pathways to Success - - 15,940 15,940
Resilient Communities 50,000 50,000 50,000 50,000
Parents & Carers - - 27,857 27,857
People Keeping Well Early
Years 9,600 9,600 11,426 11,426
Multiply 2023 13,750 13,750 18,850 18,850
Shared Prosperity 30,150 30,150 9,833 9,833
Faces - - 9,550 9,550
Advice Triage - - 7,469 7,469
Family Hub Champions 1,000 1,000 20,000 20,000
Dads Mental Health 42,500 42,500 40,000 40,000
Baby EPEC & Us 30,000 30,000 30,000 30,000
Peer Support Worker Synergy 28,597 28,597 12,438 12,438
Walkley Youth 26,289 26,289 17,495 17,495
Compass - - 14,424 14,424
Reaching Communities - - 5,000 5,000
UK SPF Employment 80,160 80,160 18,498 18,498
Pool hire 75 75 - -
Swimming Pool Support Fund 20,682 20,682 - -
Stannington Kids 5,000 5,000 - -
Edward St Craft 625 625 - -
Edward St Food 625 625 - -
NHS Family Coach 3,939 3,939 - -
UK SPF Employment Support
North 20,000 20,000 - -
UKSPF Skills Employability SY
Employment Support 12,000 12,000 - -
Employment Support SEND 5,507 5,507 - -
Green Space 7,119 7,119 - -
Universal Youth 28,641 28,641 - -
Walkley Universal Youth 29,988 29,988 - -
Library book funding 1,504 1,504 - -
Capital grant 390,803 390,803 - -
Total services provided 1,593,489 1,593,489 1,233,108 1,233,108

Page 30

Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

4 Income from other trading activities

Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Non-charitable trading activities 592 592 896 896
592 592 896 896
5 Investment income
Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Rental income 53,498 53,498 42,287 42,287
Interest receivable 2,604 2,604 2,230 2,230
56,102 56,102 44,517 44,517
6
Expenditure on charitable activities		 6
Expenditure on charitable activities
Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Staff costs 1,115,193 1,115,193 1,279,209 1,279,209
Depreciation and impairment 168,054 72,284 151,871 56,101
Training and recruitment 8,529 8,529 9,154 9,154
Rent, rates, insurance and
utilities 264,440 264,440 293,447 293,447
Printing, postage and stationery 5,052 5,052 8,957 8,957
Repairs and renewals 63,760 63,760 60,145 60,145
Travel and volunteer expenses 3,159 3,159 5,073 5,073
Community activities 167,530 167,530 197,244 197,244
Cleaning and security costs 43,587 43,587 36,801 36,801
Subscriptions 11,877 11,877 6,065 6,065
Equipment hire 6,498 6,498 11,102 11,102
Advertising and publicity 4,591 4,591 10,675 10,675
Legal, professional and
consultancy fees 11,520 11,520 3,863 3,863
General expenses 77,774 77,690 85,250 85,157
1,951,564 1,855,710 2,158,856 2,062,993
Grant funding of activities 11,479 11,479 29,041 29,041
Allocated support costs 19,981 19,981 21,484 21,484
1,983,024 1,887,170 2,209,381 2,113,518

Page 31

Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

6 Expenditure on charitable activities (continued)

Group Charity Group Charity
2025 2025 2024 2024
Analysis by fund £ £ £ £
Unrestricted funds 950,803 937,075 1,037,304 1,021,833
Restricted funds 1,032,221 950,095 1,172,077 1,091,685
1,983,024 1,887,170 2,209,381 2,113,518

7 Grants payable

Analysis of grants

Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Shutter Arkwork & Sign Work - - 2,410 2,410
Telecoms Project - - 3,734 3,734
Peachzz - - 14,000 14,000
Walkley Community Forum - - 3,000 3,000
Imagesign 3,732 3,732 - -
JDP 4,105 4,105 - -
Grants to individuals 700 700 - -
Other small grants 2,942 2,942 5,897 5,897
11,479 11,479 29,041 29,041
8
Support costs
Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Audit fee 15,255 15,255 16,526 16,526
Legal and professional fees 4,726 4,726 4,958 4,958
19,981 19,981 21,484 21,484

9 Net incoming/outgoing resources

Net incoming/(outgoing) resources for the year include:

9
Net incoming/outgoing resources
Net incoming/(outgoing) resources for the year include:
2025 2024
£ £
Depreciation 168,054 151,871
Fees payable to the Charity’s auditors in respect of:
The audit of the Charity’s annual accounts 11,025 10,500
All non-audit services not included above 4,230 6,026

Page 32

Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

10 Staff costs

The aggregate payroll costs were as follows:

Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Wages and salaries 1,007,956 1,007,956 1,156,280 1,156,280
Social security costs 67,326 67,326 77,752 77,752
Pension costs 39,911 39,911 45,177 45,177
1,115,193 1,115,193 1,279,209 1,279,209
Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Management and administration 10 10 12 12
Service delivery – contracted 48 48 62 62
Service delivery - casual 32 32 12 12
90 90 86 86

No trustees, nor any persons connected with them, have received any remuneration from the group during the year (2024: £Nil).

No trustees have received any reimbursed expenses from the charity during the year (2024: £Nil).

The total employee benefits of the key management personnel of the charitable company were £202,506 (2024 - £190,008). The key management personnel of the charity comprise the trustees and the Senior Management Team, which at the year end comprises the staff members listed below:

Chief Executive Officer Finance and Contracts Manager Health Service Manager Employment and Skill Service Manager Communities Manager Strategic Youth Services Manager

Page 33

Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

11 Tangible fixed assets

Group

Group
Improvements Fixtures,
Land and To Leasehold Fittings and
buildings Property Equipment Total
£ £ £ £
Cost
At 1 April 2024 2,563,404 981,878 650,087 4,195,369
Additions - 247,101 17,280 264,381
At 31 March 2025 2,563,404 1,228,979 667,367 4,459,750
Depreciation
At 1 April 2024 1,799,292 618,972 556,747 2,975,011
Charge for the year 95,770 49,159 23,125 168,054
At 31 March 2025 1,895,062 668,131 579,872 3,143,065
Net book value
At 31 March 2025 668,342 560,848 87,495 1,316,685
At 31 March 2024 764,112 362,906 93,340 1,220,358

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.

Page 34

Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

11 Tangible fixed assets (continued)

Charitable company

Charitable company
Improvements Fixtures,
To Leasehold Fittings and
Property Equipment Total
£ £ £
Cost
At 1 April 2024 981,878 544,458 1,526,336
Additions 247,101 17,280 264,381
At 31 March 2025 1,228,979 561,738 1,790,717
Depreciation
At 1 April 2024 618,972 451,119 1,070,091
Charge for the year 49,159 23,125 72,284
At 31 March 2025 668,131 474,244 1,142,375
Net book value
At 31 March 2025 560,848 87,494 648,342
At 31 March 2024 362,906 93,339 456,245

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
number		 Registered
office		 Class of share Holding
18 Upperthorpe,
Upperthorpe & Netherthorpe
Healthy Living Centre Trust		 04258284 Sheffield, South
Yorkshire S6		 N/A N/A
3NA

The financial results of the subsidiary for the year were:

Income Expenditure Deficit for the
year		 Net assets
£ £ £ £
115,000 (210,854) (95,854) 670,553

Page 35

Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

13 Debtors

13 Debtors
Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Trade debtors 219,098 219,098 83,308 83,308
Due from group undertakings - - - 53,494
Other debtors 4,115 4,115 10,357 9,523
Prepayments and accrued
income 12,549 12,549 16,708 16,708
235,762 235,762 110,373 163,033

14 Creditors: amounts falling due within one year

Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Trade creditors 58,335 58,335 40,113 40,113
Other taxation and social
security 19,012 19,012 - -
Other creditors 2,541 2,541 8,840 8,840
Accruals 40,258 40,258 45,125 45,125
Deferred income 24,409 24,409 19,238 19,238
144,555 144,555 113,316 113,316
15 Deferred income
Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Deferred income at 1 April 2024 19,238 19,238 5,125 5,125
Amounts released from previous
periods (19,238) (19,238) (5,125) (5,125)
Resources deferred in the
period 24,409 24,409 19,238 19,238
Deferred income at year end 24,409 24,409 19,238 19,238

Page 36

Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

16 Restricted funds

2025

16 Restricted funds
2025
Balance at Balance at
1 April Incoming Resources 31 March
2024 resources expended Transfers 2025
£ £ £ £ £
Charity
SCC – Healthy
Communities Programme - 54,491 (54,491) - -
Empowering Communities 5,180 31,735 (34,520) - 2,395
Tesco Jacks - 21,144 (21,144) - -
SCC - Dementia
(Hillsborough) 6,402 21,444 (19,554) - 8,292
Donations - Library
Fundraising 5,732 - - (5,732) -
SCC – Dementia
Upperthorpe 6,442 21,444 (19,554) - 8,332
BBC Children in Need - 39,993 (35,086) - 4,907
National Lottery Community
Fund - This Community Can 21,804 135,935 (126,712) - 31,027
SCC – Holiday Activities
and Food (10,171) 166,648 (153,788) - 2,689
SCC – This Girl Can 4,699 - - - 4,699
SCC – Community
Champions - 15,000 (9,087) - 5,913
NHS – CCG 3 Tier 28,209 - - (28,209) -
Sport England - Leading
The Way 6,163 709 (188) - 6,684
Multiply - 13,750 (13,750) - -
Small grants 3,295 - (1,093) - 2,202
Resilient Communities - 25,000 (25,000) - -
People Keeping Well Early
years - 9,600 (2,484) - 7,116
Community Development
LAC 8,500 - - - 8,500
SCC – Universal Health - 28,641 (14,386) - 14,255
Shared Prosperity 9,301 34,480 (24,897) - 18,884
Dads Mental Health 25,692 43,000 (44,175) - 24,517
Baby EPEC & Us 19,051 30,000 (28,239) - 20,812
Family Hub Champions 14,768 1,445 (16,213) - -
Walkley 1,000 27,422 (28,422) - -
Walkley Youth 8,037 (6,250) - - 1,787
Hillsborough Cost of Living 1,300 - (313) - 987
Mental Health - 33,031 (24,630) - 8,401

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Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

16 Restricted funds (continued)

Balance at Balance at
1 April Incoming Resources 31 March
2024 resources expended Transfers 2025
£ £ £ £ £
UK SPF Employment - 80,180 (80,180) - -
Compass 10,155 - (10,155) - -
Community Wellbeing
Programme - 46,217 (46,217) - -
Peer Support Worker
Synergy - 28,598 (25,103) - 3,495
UK SPF North - 20,000 (20,000) - -
Capital grant - 342,451 (7,973) - 334,478
UK Carbon - 40,176 (1,841) - 38,335
Solar - 15,412 (617) - 14,795
Walkley Universal Youth - 29,989 (17,294) - 12,695
Stannington Kids - 5,000 (3,750) - 1,250
Edward St Craft - 625 - - 625
Edward St Food - 625 - - 625
NHS Family coach - 3,939 (1) - 3,938
Employment Support SEND - 5,507 - - 5,507
Green Space - 7,119 (4,337) - 2,782
Total Charity restricted
funds 175,559 1,374,500 (915,194) (33,941) 600,924
Subsidiary
The Building Complex Fund 517,961 - (61,510) (27,181) 429,270
Zest Improvement Fund 151,386 - (20,616) 13,540 144,310
Total Subsidiary
restricted funds 669,347 - (82,126) (13,641) 573,580
Total restricted funds 844,906 1,374,500 (997,320) (47,582) 1,174,504

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Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

16 Restricted funds (continued)

2024

2024
Balance at Balance at
1 April Incoming Resources 31 March
2023 resources expended Transfers 2024
£ £ £ £ £
Charity
SCC – CIL Walkley Ward (437) 3,000 (2,563) - -
SCC – ESF - 17,057 (17,057) - -
SCC – Healthy
Communities Programme 13,707 55,594 (69,301) - -
Empowering Communities 5,503 32,500 (32,823) - 5,180
Alliance of Sport - Level
the Playing Field 3,548 - (3,548) - -
Tesco Jacks 1 1,849 (1,850) - -
SCC – ERF 26,618 - (26,618) - -
SCC – Device Loan
Scheme 2,503 - (2,503) - -
SCC - Dementia
(Hillsborough) 6,082 19,500 (19,180) - 6,402
Donations - Library
Fundraising 6,859 2,605 (3,732) - 5,732
SCC – Dementia
Upperthorpe 6,083 19,500 (19,141) - 6,442
SCC – FACES (Family
Adult Community
Education Service) - 9,550 (9,550) - -
BBC Children in Need 24,713 - (24,713) - -
National Lottery
Community Fund - This
Community Can 103,386 67,186 (148,768) - 21,804
NHS – City SP 2021 - 31,417 (31,417) - -
SCC – Social Prescribing 784 21,172 (21,956) - -
SCC – Holiday Activities
and Food 37,842 150,211 (198,224) - (10,171)
SCC – This Girl Can 5,198 - (499) - 4,699
SCC – Community
Champions 1,803 10,027 (11,830) - -
SCC – Live Lighter
Extension 70,053 - (70,053) - -
NHS – CCG 3 Tier 29,928 - (1,719) - 28,209
NHS – Student Mental
Health 18,522 271 (18,793) - -
Sport England - Leading
The Way 6,960 706 (1,503) - 6,163
Parents and carers - 27,857 (27,857) - -
Universal Small - 15,940 (15,940) - -

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Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

16 Restricted funds (continued)

Balance at Balance at
1 April Incoming Resources 31 March
2023 resources expended Transfers 2024
£ £ £ £ £
Multiply 1,400 18,850 (20,250) - -
Small grants (1,562) 4,857 - - 3,295
Resilient Communities 2,464 50,000 (52,464) - -
People Keeping Well
Early years 1 11,426 (11,427) - -
Jubilation - 200 (200) - -
Youth Winn 411 - (411) - -
TCC Ward Pot 1,226 - (1,226) - -
North LAC Youth 2,999 - (2,999) - -
Community Development
LAC 8,500 - - - 8,500
New Base 383 - (383) - -
Walkley TAP ERF 3,000 - (3,000) - -
SCC – Universal Health 59,976 - (59,976) - -
Shared Prosperity - 9,833 (532) - 9,301
Stocksbridge Uni Youth - 1,324 (1,324) - -
Dads Mental Health - 40,000 (14,308) - 25,692
Baby EPEC & Us - 30,000 (10,949) - 19,051
Winn Gardens Fun Day - 1,111 (1,111) - -
Family Hub Champions - 20,000 (5,232) - 14,768
Walkley - 9,458 (8,458) - 1,000
Walkley Youth - 8,037 - - 8,037
Hillsborough Cost of
Living - 1,300 - - 1,300
University of York - 2,497 (2,497) - -
Mental Health - 24,129 (24,129) - -
Advice Triage - 7,469 (7,469) - -
UK SPF Employment - 18,498 (18,498) - -
Compass - 14,424 (4,269) - 10,155
Community Wellbeing
Programme - 46,217 (46,217) - -
Peer Support Worker
Synergy - 12,438 (12,438) - -
Total Charity restricted
funds 448,454 818,010 (1,090,905) - 175,559

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Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

16 Restricted funds (continued)

Balance at Balance at
1 April Incoming Resources 31 March
2023 resources expended Transfers 2024
£ £ £ £ £
Subsidiary
The Building Complex
Fund 537,976 - (59,776) 39,761 517,961
Zest Improvement Fund 172,002 - (20,616) - 151,386
Total Subsidiary
restricted funds 709,978 - (80,392) 39,761 669,347
Total restricted funds 1,158,432 818,010 (1,171,297) 39,761 844,906

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Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

16 Restricted funds (continued)

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.

SCC - ESF - 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 - This fund comprises of money raised to help with the running of the centre.

Empowering Parents, Empowering communities - 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.

Level the Playing Field - Alliance of Sport national programme of small grant funding to develop and activate local best practice programmes of sport and physical activity to increase opportunities for Black and Ethnic Minority children at risk of entering the Criminal Justice System.

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).

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

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 - 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. Providing information and advice on training available for adults, along with the delivery of short courses in community settings. Subjects include women’s wellbeing, High Five, healthy eating, and personal development.

BBC Children in Need - 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.

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Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

16 Restricted funds (continued)

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 - 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 - Holiday Activities and Food 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 - 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.

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 - 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.

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

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.

Parents & Carers - A project dedicated to assisting parents and carers into education, training, and employment, complete with a package of support from our Keyworkers. Eligibility: aged 18 or over, living in Sheffield, and currently unemployed or economically inactive.

Universal Small - Universal Lot 3 (Small) - Step to Success - Supporting Sheffield adults facing barriers to work or training. A Work & Wellbeing Coach designs and connects pathways to education, employment, or training for unemployed and economically inactive adults, particularly those with long-term physical or mental health issues, disabilities, or behavioural challenges.

Multiply - A government programme aimed at helping adults aged 19+ improve their numeracy skills, build confidence with numbers, and gain qualifications. We deliver short courses covering topics such as My Energy Costs, Cooking on a Budget, My Green World and Number Natter for people for whom English is an additional language.

Small Grants - funding for Zest to allocate small grants to health focussed community groups for projects benefiting people in the local community.

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Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

16 Restricted funds (continued)

SCC - Resilient Communities - 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 non-medical 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.

Jubilation - Through the Arts Council jubilee fund, this work supported the community to create a pice of artwork to commemorate the jubilee.

Youth Winn - Funding to deliver evening youth club provision in the Winn Gardens Area.

TCC Ward Pot - A fund designed for community integration events and used to fund our annual Jamaican Independence celebration. This project is now complete.

North LAC Youth -To provide an after school pilot and holiday activity for young people in Stannington. This project is now complete.

Community Development LAC - SCC grant funding for a community development worker with a focused remit on cost of living and welcome spaces.

NU Base - Viola Capital Grant - Used as part of capital programme.

Walkley TAP ERF - To fund web based business directory.

Universal Youth - Funding from SCC to fund local youth clubs provision in Upperthorpe, Stannington and Stocksbridge. Delivered in partnership with Sheffield Wednesday Community Programme.

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

Shared Prosperity CDW - A fund to provide a community development worker to work in the LAC area to support other Welcome Space to offer support services to the community. This fund also supports local work and children’s activities (dictated by local need).

Stocksbridge Uni Youth - A fund to support recruitment for a youth project in Stocksbridge. This project is now complete.

Dads Mental Health - A project which supports dads of children in the perinatal period who are struggling with their mental health. The project coordinates peer support activities.

EPEC Baby - A strand of the project above to provide specific volunteer support for parents of babies.

Winn Gardens Fun Day - Grant funding for a community fund day on the Winn Gardens estate.

Family Hub Champions - A project which primarily supports Family Hub activities and acts as a link into communities to ensure every family is aware of services on offer from their local family hub.

Community Development LAC - This was a community development project to provide post covid support to local communities, inc cost of living. This project is now complete.

Walkley ERF - Co-ordinating Walkley Festival & other events.

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Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

16 Restricted funds (continued)

Walkley Youth - Local grant funding to support continuation of the Upperthorpe Youth club whilst awaiting the outcome of a Children in Need funding bid.

Hillsborough Cost of Living - A fund to run a cost of living support day, as well as children’s holiday activity session. This project is now complete.

University of York - This fund was to support a researcher from the University of York to access our community in order to support her research project. This project is now complete.

SCC Mental Health A&D - Zest delivers two 7-week psychoeducational courses: Anxiety Management and Managing Depression. Each course aims to help participants build confidence and develop a personalised plan for self-managing their mental health. GPs and healthcare professionals refer individuals to these programmes, which are available to all Sheffield residents, regardless of employment status.

Advice Triage - To facilitate appointments for those needing advice, people were assessed and helped to access either face-to-face advice services based within Zest or the community access point for the remote Citizens Advice Service. This provided beneficiaries with confidential and accessible support on crucial issues such as benefits, housing, immigration, debt, and legal matters.

UK SPF Employment - Work & Wellbeing Coaches provide information, advice, and guidance, offering tailored employment support for economically inactive and socially excluded unemployed people in Sheffield. The main priority is local residents, i.e. Netherthorpe, Upperthorpe, and Langsett, covering the central area and neighbouring communities such as Walkley. Attending community venues, such as libraries and faith buildings, for outreach in Stannington and Stocksbridge.

Community Compass - Navigating support and advice for local residents. Zest aims to address the specific needs and aspirations of the Walkley community and surrounding areas. This project will provide Information, Advice, and Guidance (IAG) on topics such as the cost of living. We aim to promote a sense of belonging through equitable access to services, working to ensure that everyone in our community has access to resources, services, and opportunities.

SCC CWP Hills & Winn - Funds from Sheffield City Council to support activity in Winn Gardens where St John’s Owlerton are sub contracted to deliver community based public health interventions.

Zest Peer Support Worker Synergy - Funding from Synergy Mental Health Alliance (via SY ICB) for 2 x Peer Support Workers who work with clients with severe mental illness and support around goal focussed peer support.

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.

Capital grant - Funding from Sheffield City Council for renovation work to be carried out on the Zest building.

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.

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Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

17 Unrestricted funds

Group

Group
Balance at Balance at
1 April Incoming Resources 31 March
2024 resources expended Transfers 2025
2025 £ £ £ £ £
Unrestricted funds
Unrestricted fund 764,036 895,141 (985,704) 47,582 721,055
Total unrestricted funds 764,036 895,141 (985,704) 47,582 721,055
Balance at Balance at
1 April Incoming Resources 31 March
2023 resources expended Transfers 2024
2024 £ £ £ £ £
Unrestricted funds
Unrestricted fund 786,088 1,055,013 (1,037,304) (39,761) 764,036
Total unrestricted funds 786,088 1,055,013 (1,037,304) (39,761) 764,036
Charity
Balance at Balance at
1 April Incoming Resources 31 March
2024 resources expended Transfers 2025
2025 £ £ £ £ £
Unrestricted funds
Unrestricted fund 666,976 895,141 (971,976) 33,941 624,082
Total unrestricted funds 666,976 895,141 (971,976) 33,941 624,082
Balance at Balance at
1 April Incoming Resources 31 March
2023 resources expended Transfers 2024
2024 £ £ £ £ £
Unrestricted funds
Unrestricted fund 633,796 1,055,013 (1,021,833) - 666,976
Total unrestricted funds 633,796 1,055,013 (1,021,833) - 666,976

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Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

18 Analysis of net assets between funds

Group
Unrestricted Restricted
fund funds 2025
2025 £ £ £
Tangible fixed assets 500,657 816,028 1,316,685
Current assets 364,953 358,476 723,429
Current liabilities (144,555) - (144,555)
Total net assets 721,055 1,174,504 1,895,559
Unrestricted Restricted
fund funds 2024
2024 £ £ £
Tangible fixed assets 551,011 669,347 1,220,358
Current assets 326,341 175,559 501,900
Current liabilities (113,316) - (113,316)
Total net assets 764,036 844,906 1,608,942
Charity
Unrestricted Restricted
fund funds 2025
2025 £ £ £
Tangible fixed assets 405,894 242,448 648,342
Current assets 362,743 358,476 721,219
Current liabilities (144,555) - (144,555)
Total net assets 624,082 600,924 1,225,006
Unrestricted Restricted
fund funds 2024
2024 £ £ £
Tangible fixed assets 456,245 - 456,245
Current assets 324,047 175,559 499,606
Current liabilities (113,316) - (113,316)
Total net assets 666,976 175,559 842,535
19 Operating lease commitments
Group Charity Group Charity
2025 2025 2024 2024
£ £ £ £
Within one year 4,050 4,050 4,050 4,050
Between one and five years 2,867 2,867 4,050 4,050
After five years - - 2,643 2,643
6,917 6,917 10,743 10,743

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Netherthorpe and Upperthorpe Community Alliance

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

20 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 £39,911 (2024: £45,177). There were no outstanding contributions payable to the fund at the reporting date.

21 Analysis of net debt

Group

Group
At 1 April Financing At 31 March
2024 cash flows 2025
£ £ £
Cash at bank and in hand 391,527 96,140 487,667
Net debt 391,527 96,140 487,667
At 1 April Financing At 31 March
2023 cash flows 2024
£ £ £
Cash at bank and in hand 548,555 (157,028) 391,527
Net debt 548,555 (157,028) 391,527

22 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.

Page 48