Typ
Benn Partnership Centre
Financial Statements
For the year ended 31 March 2024

BENN PARTNERSHIP CENTRE
(LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL)
Financial Statements
For the year ended 31 March 2024
Contents
Page
Charity Reference and Administrative Details
Trustees. Annual Report (Including Directors, Report)
Independent Examiner's Report
Statement of Financial Activities (Including Income and Expenditure Account)
Balance Sheet
10
11
Notes to the Financial Statements
12-19

BENN PARTNERSHIP CENTRE
Charity Reference and Administrative detail
Registered Company Number:
03688395
Registered Charity Number:
1085125
Registered Address:
Railway Terrace
Rugby
Warwickshire
CV21 3HR
TrusteeslDirectors'.
Simon Towers FCA- Chair
Sonia Johns
Deborah Wilkinson
Joyce Woodings
Kuldip Ranu
Jaswinder Sanghera
David Steadman
Company Secretary:
Deborah Wilkinson
Page 1

BENN PARTNERSHIP CENTRE
Volunteers:
Sarah Hammond
Siobhan Morrow
Shreya Loman
lan Sydenham
Wyatt Mainwaring
Pam Harris
Aissatou Bogoum
Tina Davies
Anna Frankis
Colin Coleman
Gabrielle Walder
Beverley Thomas
Shirley Von Wagner
Veronica Carvell
Aishwarya Magesh
Carla Cornway
Jamie Rous
Jackie Hesketh
Lucy Horner
Jim Hesketh
Riley Higgs
Ann Pearce
Susan Barton
Peter Lymer
Sophie Pulley
Azhar Malakzi
Margaret Evans
Marcia Oliveria
Alvaro and Maria Almeida Buse Bircicek
Bhanu Patel
Tabitha Abioye
Liselle McKenzie
Chamiaine Mill
Andrew Chapman
Janiana Curtinove
Fl
Xinxin Zheng
Praful Solanki
Jaswinder Sangheera
Balbir Ranu
Kuldip Ranu
Andrew Chapman
Michael Stone
Simon Dowling
Jane Larder
Pam Singh
Angela Keane
Paul McAnespie
Sam Haynes
Liz Haynes
Fiona Lewis
Marisa Preuss
Sam Woodfield
Megan Catlin
Gloria Onwuneme
Emilly Wallace
Lakshimi Kakarla
Val MaKenzie
Lucy Melvin
Dale Winton
Carlton Baker
Alex Ward
Skyler Preuss
Jenna Jeffs
Carol Fletcher
Shurky Adan
Charlotte Griffin
Lesley Wheeler
Jemma Davoudin
George Westbury
Jane Larder
Dana Stewart
Ramesh Srivastava
Page 2

BENN PARTNERSHIP CENTRE
Charity Reference and Administrative detail {continued)
Employees:
Vivien Kajaro- Centre Manager
Rob Higgs- Deputy Manager l Administrator
Robi Jugganadum- Services Support Officer
Hardai Ramlal - Custodian
Michael Stone- Gardener
Bankers:
HSBC Bank PIC
15 Church Street
Rugby
CV213PN
Independent examiner:
Mark Palmer
Bsc, BFP, F.C.A.
Cottons Accountants LLP
Chestnut Field House
Chestnul Field
Rugby
Warwickshire
CV212PD
Page 3

BENN PARTNERSHIP CENTRE
Trustees Annual Report including Directors, Report
Year ended 31 March 2024
The Trustees present their report and the audited financial stalements of the charity for the year ended 31sI
March 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP)
"Accounting and Reporting by Charities. IFRS 102) in preparing the annual report and financial statements of
the charity.
Trustees of the charity
The directors of the charitable company are its trustees for the purposes of charity law. The trustees who have
served during the year and since the year end were as follows:
Simon Towers - Chair
Sonia Johns
Debbie Wilkinson- Company Secretary
Joyce Woodings
Kuldip Ranu
Jaswinder Sanghera
David Steadman
Objectives
The charitable objects of the Benn Partnership Centre are
a) To promote the benefit of the inhabitants of the Benn Ward and its immediate locality by the relief of
persons in the condition of need, hardship and distress, in particular the young, the elderly and the
disabled, by providing or assisting in the provision ofeducation. advice, training and support. To provide
facilities in the interest of social welfare for recreation or leisure time occupation with the objects of
improving the conditions of life for the said inhabitants.
b) To relieve poor persons residing in the area of benefil by providing and assisting in the provision for
them of advice and services in legal, housing, financial and related matters which would not otherwise
be available to them through lack of means.
Mission statement
To educate and enable the community by providing a multi-cultural environment where people can meet, learn,
participate and develop together.
Values
To welcome all. lo respect all,. to help all. to empower all.
Prlncipal Activities
We run a thriving community Centre in the Benn Ward in the Centre of Rugby. We provide space for activities
that support the wellbeing of the community and for community groups and other charities and social
enterprises.
Public benefit statement
In shaping our objectives for the year and planning our activities, the trustee5 have considered the Charity
Commission's guidance on public benefit, including the guidance 'Public benefit.. running a charity (PB2>'.
What has been going on at the Centre?
This financial year, we have seen a steady rise in the Centre's fooifall. Organisations that hired our premises
three years ago are using the Centre more now than last year. We continue to hire out our rooms to various
organisations, especially community organisations.
Jobs22 have renewed their conlract in the Oasis community room where they will have their offices for the
next 3 years. Jobs22 have also continued to book our rooms for various courses to help their clients back into
paid work.
Page 4

BENN PARTNERSHIP CENTRE
We have continued with English classes. Our ESOL classes are run by paid tutors. The ESOL classes are
running 3 days each week which includes 2 momings. and an aftemoon session on Wednesday. The classes
have had fewer students attending, which means that we have operated at a loss. This has been mainly due
to free classes which are offered by church groups and have been very popular within the community.
Individual Support Services (ISS) this is an organisation Ihat SUPF)Orts people with learning disabilities. ISS
hires one of our rooms 4 days a week and are funded by RBC. Their contract
ended in July 2024 as they lost the contract to run the servI￿s.
Shaw Trust is another organisation that has been with us for a while. Shaw Trust also support special needs
people back inlo work and help them gain skills to find work. They hire a room 3 days each week.
Adult Community Learning (ACL) have also been a major partner of Benn Partnership Centre. ACL run
English, maths, yoga and sewing courses at our Centre. However most courses are now going to be run
online.
Turning point: This is a new organisation that has joined us after ISS'S contract expired, Turning Point 5UPPOrt
young people with autism and learning disabilities. They support them in finding volunteer jobs and meaningful
training to combat isolation.
We have continued to njn the work club with the help of volunteers which includes an A, level student who
runs the over 55,5 computer classes every Friday afternwn. We are delighted to have this young man every
week as the students really enjoy their class.
As the government continues to move cSients to universal credits the work club has continued to support those
who need to set up their accounts, search forjobs. We support the clients who need help with completing
applications online for various things e.g. Housing benefit. PIP, EU settlement. residence permits, jobs, Cvs,
school places to name but a few.
The work club runs 3 days a week. We have been lucky to have volunteers and staff who are supporting
clients with all areas of IT 5UPPOrt.
Other activitias that took place include:
Arts and Crafts group run by Rugby Library and museum - this group meets every Thursday morning and has
had a very good turn out. The activities suit every adult of all abilities.
We have a walking group that was set up to encourage people to venture out, do some exercise and come out
after being isolated during the lockdown. The group has continued io be a success as more people look for
activities to do during the day.
Thai Tamil classes for children resumed. The classes are run in the evening, one day a week. As well as
community dance practice.
Victim support booked a few sessions for their clients while their organisation was looking for permanent
premises for their charity.
Numidia Education & Training Ltd (Training for 19-24 yr old young adults (NEETS) joined us. They hire a
community room one day a week and this contract has been ongoing.
The Arts Club 15 weekly on Thursday. This club is open to the community, mostly to those who feel isolated,
have mental health issues or have a learning disability- The club is supported by Rugby Art Gallery and
Museum and the activities vary each week.
The OCD group has continued to grow. They have now secured funding to continue the support group for
another years. This will enable the group to run once a week at the Centre.
Warwickshire Pride have continued their Saturday morning sessions. and now have 2 groups.. young people
under 17 years and an adult group. The groups have grown are very well attended and this kind of support is
much needed in the community.
The Centre has continued to support refugees and asylum seekers. We are working in collaboration with
SERCO, Migrant Help UK and the local authorities to support asy5um seekers who are lemporarily housed in
hotels round Rugby.
Page 5

BENN PARTNERSHIP CENTRE
As part of our bring the community together, we had a World Food day event. This was organised by the
Centre managers, to encourage the different nations that use our Centre to make a dish from their counlry,
bring it to the Centre and share with the community. We gave a £20.00 voucher to each participant to cover
the cost of ingredients. The event was very well attended, we had dishes from 12 different countries and we
are very appreciative to WRCC for their continued support.
We continue to work with local supermarkets to give out food that would have gone to waste. We now have a
community fridge and can take chilled food, which is appreciated by the community. This is done through the
faresharelfoodiverse scheme and members of our communities appreciate the food provided.
The Centre operates as a warm hub and we now have a meet and eat community café which is open free
every Friday. People in the community come together and share a warm meal which is prepared by our
English students. This helps the students practice their English skills and integrate in the community.
The Centre has opened its doors to community organisations who are newly setting up but cannot afford the
hire rates. As Monday and Friday are our quietest days, we decided to offer the empty rooms to small groups.
We have welcomed 3 support groups one of which empowers young single mothers to get out and socialise.
This has worked really well as we have also managed to have a few of these women volunteer with us on
reception
We received some funding from WRCC for wann hubs. The funds were used for cooking classes run by a
volunteer. We run 2 rounds of cooking sessions and have been attended very well. We have been lucky to
work with Cadent who donated air fryers for the participants.
To honour our volunteers, the Centre hosted and invited all our volunteers to join us for an afternoon tea. We
invited the Mayor, the local MP and a few of our sponsors. The occasion was well attended and we hope to
follow this tradition every year to show apprecialion to our wonderful volunteers.
As it has always been a tradition for the Centre to prepare a Christmas meal for those members of the
community who could not afford or who are lonely on Christmas day. We served up to 80 meals to the elderly,
homeless, young people living on their own and those who were working on Christmas day and could not
prepare a special meal on the day.
Groups using our facllltles
Over the year, we have hosted various community groups and organisations. These groups have hired our
rooms and continue to support us one way or another. The following groups that have supported Benn
Partnership Centre.
AduSt community learning (ACL) - patchwork
Rugby borough council (RBC}
Arts Uplift- Rugby Arts gallery and museum
Warwickshire prevent- part of Rugby Borough Council
Beyond session 8
Individual Support Solutions
PET Xl Multiply Course
Valley House
Heart and Soul Community Training Centre
Entrust Care Partnership
RAGM (Memories from horne) organised by Rugby Museum
SSWA Yoga group
Rugby community aspiring group
Private English class Itd
Tealeaf tales - Tap-dance lessons
Karmel Hungarian Church
Wamickshire Early Years
Tamil Teaching School
Life style clinics with Rugby NHS
CDA Employability workshops
Workpays for skills training back into work
Skills people group
WCC Foster Training
WISE Ability
Sikh Social Welfare Association (SSWA) - Gardening group
Saturday art with Aishwarya
Page 6

BENN PARTNERSHIP CENTRE
Rugby Moslem Centre
Devotional Associates of Yogeshwar
Warwickshire Employment Support Team
Volunteers -
This year we have had many volunteers who have supported us on various occasions.
We have the Meet and Community Café running every Friday. We have 14 ladies who spare time to prepare
the meal. These ladies are from different backgrounds and have gladly shared their recipes and cuisines with
the rest of the cammunily.
We have 12 volunteers registered to support and help the refugees and asylum seekers with ESOL classes.
The volunteers were committed and showed up each week to help the clients feel at horne. In addition, the
volunteers have now set up extra classes in different church halls to support the growing numbers of non-
English speakers in the community, who could benefit from free English classes.
We had eight volunteers for our gardens. Our gardening volunteers have turn up each week and work so hard
to make the centre look bright and clean. Each year we have won an award for their efforts and we cannot
thank them enough. In addition, the centre is now offering work placements to students from the local college.
During the year, we had 8 volunieers to help us at the receptionlfront of house. Most of these volunteers have
come to us through local agencies but majority are people we have supported in the past. These volunteers
join to gain confidence to improve their Commun￿atIon skills whilst interacting to members of the public. And
with the help of our staff, the results have been positive. Their confidence has grown and many have moved
on to find paid work.
On Christmas day and those who helped with preparations before the day, we had 29 volunteers. This year
we had the main hall setup and an extra room as the numbers were nearly 100. Our volunteers worked
tirelessly to serve meals, cleared up after the event, offered lifts to the guests to the centre and dropped them
off, they also delivered meals to those who could leave their homes for whatever reasons.
Flnanclal revlew (including reserves policy)
The result for the year showed a deficit for the year before tranfers of £19,355 (2023 surplus £4,835) on
Unrestricled Funds and a deficit for the year before transfers of £3,755 (2023 surplus - £5,524> on Restricted
Funds.
The Trustees regularly consider the risks to which the Charity is exposed and are satisfied that processes exist
and are regularly monitored which identity such risks and the means of managing them.
The Trustees also regularly review the level of reserves in the light of the expected levels of revenue and are
satisfied that their current levels are sufficient in the event of trading difficulties. Funds of £30,000 have been
allocated lo a designated Business Continuity resenie. The whole of the Charity's Operations are continually
monitored to identify risks and to ensure the comprehensive Risk Assessment which has been completed in
accordance with the Charity Commission recommendations. meets the Charily's requirements.
Structure, governance and management
The Board of Trustees take responsibility for the overall governance of the Charity, its activities and the
strategy and financial planning, fundraising. investment, risk management and overall performance. The
Trustees are committed to raising public and professional awareness of the charity's aims in order to promote
its goals and mission. The Trustees meet monthly each year and converse by email and telephone be￿een
board meetings.
The Centre Manager is responsible for the day-to-day running of the charity and reports to the board of
Trustees. No Trustee received remuneration for their Trustee work during the year. Trustees may claim out of
pocket expense5 for activities related to fulfilling their role and responsibilities.
Details of Trustee expenses are disclosed within the statement of accounts. Trustees are required to disclose
all relevant interests and register them with the Chairperson and. in accordance with the Charity's policy,
withdraw from decisions where a conflict of interest arises.
Under the memorandum and arts"cles, the Trustees on behalf of the charity have the power to invest monies of
the Cornpany which are not immediately required for its own purposes.
Page 7

BENN PARTNERSHIP CENTRE
Recruitment of DireCtors￿rUsteeS is carried out when necessary to maintain a diverse and skilled board of
Trustees to oversee the charity business. New Directorsl Trustees are firstly interviewed by the chairperson
and another board member. They are then inducted by attending one or two board meetings for assessment
and approval of other board members and provided with links to the following documentation..
The Charity Commission Trustee Handbook
The Charity Commission - What You Need To Know Booklet
The charity structure is as follows..
The Chairperson
The Deputy Chairperson,. The Treasurer
The Board of DirectorslTrustees
5 Employees.. The Centre Manager, Deputy ManagerlAdministrator,' Services Support Officer, Custodian and
Casual Custodian
The Volunteers
The Trustees recognise the continued work of its dedicated team of voluntary helpers and extend its Sincere
appreciation to all its many supporters. It is not possible to place a value on the many hours of service so freely
given.
Responsibilitles of the Trustees
The trustees (who are also directors of Benn Partnership Centre 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).
Company law requires the trustees to prepare financial statements for each financial year, which give a true and
fair view of the slate 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 Sultable accounting policies and then apply them consistenlly.
observe the methods and principles in the Charities SORP 2015 (FRS 102)-
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 statemenls on the going concern basis unless it is inappropriate to
presume that Ihe charitable company will continue in operalion.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy
at any lime 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.
On behalf of the board
Jgc%
Name,
Joyce Woodings
Trustee
2nd December 2024
Page 8

BENN PARTNERSHIP CENTRE
Independent Examinerfs Report to the Directors of
Benn Partnership Centre
For the year ended 31 March 2024
I report to the Trustees on my examination of the financial ststements of Benn Partnership Centre (the Charity)
for Ihe year ended 31 March 2024.
Responsibilities and basis of report
As the Trustees of the Charity (and also its directors for the purposes of company law) you are responsible for
the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the
2006 Act).
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the
Charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying
out my examination I have followed all the applicable Directions given by the Charity Commission under section
145{5)(b) of the 2011 ACL
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attenlion in connection with the
examination giving me cause to believe that in any material respect..
1 accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
2 the financial statements do not accord with those records., or
3 the financia￿ statements do not comply with the accounting requirements of section 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination., or
4 the financial statements have not been prepared in accordance with the methods and principles of the
Statemenl of Recommended Practice for accounting and reporting by charities applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard appliGable in the UK and Republic of Ireland
(FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be
reached.
Mr M W Palmer
BSC, BFP, F.C.A.
Cottons Accountants LLP
Chestnut Field House
Chestnut Field
Rugby
Warwickshireshi
CV212PD
Date:
Page 9

Benn Partnership Centre
ststement of Financial Activities
For the year ended 31 March 2024
Unrestricted Deslgnated Restricted
Funds
Funds
Funds
2024
2023
Incoming ResouTce5
Incoming resources from
generated funds..
Note
Activities for generating funds
Investment Income
Incoming resources from
¢haritable activities:
Voluntary inrome
Total Incoming Resources
Resour¢es Expended
Cost of generatin9 funds..
Charitable A¢tivities
Governance costs
77,387
1.237
77,387
1,237
74,540
382
7.659
86.283
12.000
12,000
19,659
98,283
44,070
118,992
105,638
15.755
121.393
108,633
Total Resources Expended
Net Incominglloutgoing
resources for the year
Transfers
105.638
15,7SS
121,393
108.633
119,355)
6,286
113,069)
44.885
13,755}
16.286)
(10,0411
38,188
28,
123,1101
10,359
Net movement In funds
Total funds bought forward
Funds Garried Forward
{23,130)
113,073
10,359
102,714
30,000
The Slalemenl of Financial A¢livilies includes all gains and losses in the year.
All IncomSng resources and ￿$OurCeS expended derive from ¢ontiThJing activities.
Page 10

Benn Partnership Centre
Balance Sheet
at 31 March 2024
Notes
2024
2023
Fixed A55ets
4,011
4,416
Current Assets
Debtors
Cash at bank and in hand
5,849
82,289
88,138
3.298
107.643
110,941
Current Liabilities
Amounts due within 1 year
Net Current Assets
10
{2.186)
{2,283)
85.952
89,963
89,9
108,658
113,074
113.074
Total Assets less Current Llabilities
Net Assets
Financed by:
Reslricled Funds
Designated Funds
Unrestricted Funds
28,148
30.000
31,816
38,189
30,000
44,885
12
13
Exemption from audit
The Company is entitled lo the exemption from the audil ￿quIrernent ¢ontsined in section 477 of th8 Companies Act 2006. for the yegr
ended 31 March 2024.
The directors acknowledge their responsibilities for complying Wlth Ihe requirements of the Companies A¢1 2006 with respect lo accounting
records and the preparation of financial 8latemenl$.
The member8 have not required the company to obtain an audit of its financial stalemenls for the year in question in accordance with
8e¢lion 476.
These financial statements have been prepared in accordance wilh the provisions appllcable lo compani8s subjeGt lo Ihe small companie8
regime.
These accounts We￿ approved by the trusleesldirector8 on 2nd December 2024 and signed on Iheir behalf by
Simon Towers
Treasuier
Page 11

BENN PARTNERSHIP CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1.Summary of significant accounting policies
(a) General information and basis of preparation
Benn Partnership Centre is a company limited by guarantee incorporated in England and Wales. In the
event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member
of the charity. The address of the registered office is given in the charity infomation on pages 1 & 2 of
these financial statements. The nature of the charity's operations and principal activities are set out in
the Trustees report.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been
prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities preparin9 their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (as updated
through Update Bulletin 1 published on 2 February 2016 and Update Bulletin 2 published on 5 October
2018), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS
102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention,
modified to include certain items at fair value. The financial statements are presented in sterling which is
the functional currency of the charity and rounded to the nearest £000.
The significant accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied lo all years presented unless othe￿iSe stated.
(b) Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors
or which have been raised by the charity for particular purposes. The cost of raising and adrninistering
such funds are charged against the Specif￿ fund. The aim and use of each restricted fund is set out in the
notes to the financial statements.
(c) Income recognition
All incoming resources are included in the Statement of Financial AGtivities (SOFA) when the charity is
legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably and it is probable that Ihe income will be received.
For donations lo be recognised the charity will have been notified of the amounts and the settlement date
in writing. If there are conditions attached to the donation and this requires a level of performance before
entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of
those conditions is within the control of the charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair value when
their economic benefit is probable, it can be measured reliably and the charity has control over the item.
Fair value is determined on the basis of the value of the gift to the charity. For example the amount the
charity would be willing to pay in the open marl(et for such facilities and services. A corresponding amount
is recognised in expenditure.
No amount is included in the financial ststements for volunteer ts'me in line with the SORP (FRS 1021.
Further detail is given in the Trustees. Annual Report.
Page 12

BENN PARTNERSHIP CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Where practicable. gifts in kind donated for distribution to the beneficiaries of the charity are included in
stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value
at receipt or if the costs to undertake such a valuation ouiweigh any benefits, then the fair value is
recognised as a component of donations when it is distributed and an equivalent amount recognised as
charitsble expenditure.
Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the
expected costs of sale. Where estimating the fairvalue is practicable upon receipt it is recognised in stock
and 'lncome from other trading activitie5'. Upon sale, the value of the stock is charged against 'lncome
from olher trading activities, and the proceeds are recognised as 'lncome from other trading activities,.
Where it is impracticable to fair value the items due to the volume of low value items they are not
recognised in the financial statements until they are sold. This income is recognised within 'lncome from
other trading activities,.
Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not
deferred over the life of the asset.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the
legacy being received. At this point income is recognised. On occasion legacies will be notified to the
charity however it is not possible to measure the amount expected to be distributed. On these occasions,
the legacy is t￿ated as a contingent asset and disclosed.
Income from trading activities includes incorne earned from fundraising events and trading activities to
raise funds for the charity. Income is received in exchange for supplying goods and services in order to
raise funds and is recognised when entitlement has occurred.
The charity may receive government grants. Income from government and other grants are recognised at
fair value when the charity has entitlement after any perfomiance conditions have been met. it is probable
that the income will be received and the amount can be measured reliably. If entitlement is not met then
these amounts are deferred.
Investment income is earned through holding money on deposit. Inlerest income is recognised using the
effective interest method.
(d) Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings Ih81
aggregate all costs related to the category. Expenditure is recognised where Ihere is a legal or
constructive obligation to make payments to third parties, it is probable that the settlemenlwill be required
and the amounl of the obligation can be measured reliably. It is categorised under the following headings-
Expenditure on charitable activities., and
Other expenditure represents those items not falling into the categories above.
Irrecoverable VAT is charged as an expense against the activity forwhich expenditu￿ arose.
le) Tangible fixed assets
Tangible fixed assets are stated at cost {or deemed cost) or valuation less accumulated depreciation
and accumulated impairment losses. Cost includes costs directly attributable to making the asset
capable of operating as intended.
Depreciation is provided on all tangible r￿ed assets. at rates calculated to write off the cost, less
estimated residual value, of each asset on a systematic basis over its expected useful life as follows=
Centre equipment
5 years
Page 13

BENN PARTNERSHIP CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
(f) Debtors and creditors receivable I payable withln one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded
at transaction price. Any losses arising from impairment are recognised in expenditure.
(g) Provisions
Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a
past event, it is probable thatan outflow ofeconomic benefits will be required in settlement and the amount
Can be reliably estimated.
{h) Leases
Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term
and the expected useful life of the asset. Minimum lease payments are apportioned between the finance
charge and the reduction of the outstsnding lease liability using the effective interest method. The related
obligations. net of future finance charges, are included in creditors.
Rentals payable and receivable under operating leases are charged to the SOFA on a straight line basis
over the period of the lease.
(i) Employee benefits
When employees have rendered service to the charity, short-term employee benefits to which the
employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for
that Service.
The charity operates a defined contribution plan for the benefit of its employees. Contributions are
expensed as they become payable.
ti) Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is
considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets
the definition of a charitable company for UK corporation tax purposes.
(k) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no
material uncertainties exist. The trustees have considered the level of funds held and the expected level
of income and expenditure for 12 months from aulhorising these financial statements. The budgeted
income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a
going concern.
Page 14

Benn Partnership Centre
Notes to the accounts
For the year ended 31 March 2024
2. Incoming Resources from Actlvltles for Generating Funds
Unrestricted Re$tri¢ted
Funds
Funds
Total
Funds
2024
Totsl
Funds
2023
Room Hire
Cybercafe
ESOL
Other activities
Grant administration
We are digital
71.327
134
3.485
2.066
71.327
134
3,485
2,066
67,539
1,900
3,763
1,113
375
375
225
77.3
77,387
74,54
3. Investment In¢ome
Unre5trlcted Restrlcted
Funds
Funds
Total
Funds
2024
Totsl
Fund5
2023
Bank Interest Receivable
1.237
1.237
382
Voluntary Incomo
Unrestricted Deslgnated Restrlcted
Funds
Fund5
Funds
Total
Funds
2024
Totsl
Funds
2023
Public Corporallon
COVID 19 BAME project
Warwickshire Impact Granl.. OCD Support
Hope 4 Oonalion for Food Projects
Millg8llng Covid effe¢ts lor Marglnallsed Groups
New Cro55 Fi
Christmas Day Fund
WCC ESOL Grant
WCC Slow Cooker8 Grant
WCC Connecting Communili8$ - Cooking From Scralch
WCC Councillors - Communily Cafe Grant
Severn Trent Grant for BPC Garden
WRCC Granl for Meet & Eat Friday Cafe
Rugby Community Aspiring Club- WCCL Grant
Oonalions
7.500
7,500
7,500
30,000
1,000
1,000
1,400
1,456
824
300
500
1,056
473
1,056
473
1,000
350
6,476
495
2,150
1,000
350
6,476
495
2,1SO
159
19.659
159
,65
12.00
44.070
Page 15

Benn Partnership Centre
Notes to the accounts (continued)
For the year ended 31 March 2024
Cost of Charitable Actlvities by Fund Type
Unrestrlcted Designated Restricted
Funds
Funds
Funds
Totsl
Funds
2024
Total
Funds
2023
Salaries
ESOL tutor
Rent and room hire
Rates & water
Lighl & heat
Repairs & maintenance
Bank Charges
Printin9, Postage & stationery
Safety inspe¢lions
Insurance
Communication
Licence fees
Professional fees
Sundries
Cleaning & Hygiene
COVID costs
IT
The Oasis charges
Chrlslmas Dinner and othèr food c0818
Travel costs
Bad Debt
Depreciation
Grant Funding returned
49,216
3.930
6.000
923
7.886
12,605
93
1.207
599
3.847
822
9,252
58,468
3,930
8,096
923
7.886
12,605
93
1,653
599
3,847
873
164
2,295
1,500
10,269
70,638
3.105
5,634
648
3,078
2,315
94
1,162
681
3,051
784
164
2.362
2,864
6,682
2,096
446
51
2.295
1.382
10.269
118
962
1.814
733
962
1,814
4,029
496
383
1,549
1,774
637
3,296
496
891
891
1,028
105,638
Page 16

Benn Parthership Centre
Notes to the accounts (continued)
For the year ended 31 March 2024
staff Costs and Emoluments
Total staff costs were as follows:
2024
2023
Wages and salaries
Social security costs
Pension costs
57,690
68,964
683
776
991
58.468
0,638
Particulars of employees:
The average number of employees during the year, calculated on the basis of full-time
equivalenls was as follows:
2024
No
2023
No
Number of adminlstralive staff
7. Flxed Assets
2024
2023
Cost
Balance broughl fO￿ard
Additions in year
Balance al 31 Mareh 2024
Depreciation
8alan¢e brought forward
Charge for year
Balane2 at 31 March 2Q24
5,444
486
5,930
5,444
5,444
1,028
891
1,919
1,028
1,028
Nel Book value 31 March 2024
4.011
4,416
8. Debtorn
2024
2023
Trade debtor8
Prepayments
4,167
1,682
5,849
1,616
1,682
3,298
Cash at Bank and In Hand
2024
2023
Bank and Cash Balances
82,289
2.289
107,643
107.643
10. Creditors
2024
2023
Sundry Creditors
Taxation & Social Security
Commercial card
Pensions
Accruals
1.185
281
578
142
1,067
503
513
200
,186
2,283
Page 17

Benn Partnership Centre
Notes to the accounts (continued)
For the year ended 31 March 2024
11. Restricted Income Funds
Balan¢e at
1 Aprll
2023
Incoming
Resources
Outgoing
Resources
Transfers
Balancg at
31 Mareh
2024
COVID 19 BAME project
Think Active Tackling Inequalities Grant
National Lollery Community Fund grant
Warwickshire Impact Granl .' OCD Support
ESOL lor Syrian Families
Christmas Day Fund
Rugby Benevolent Fund
Buddy Club
Hope 4 Donation for Food Projects
Miligatlng Covid effects for Marglnollsed Gro￿5
New Cross Fife
WCC ESOL Grant
WCC Warrn Hubs
WCC Connecting Communities - Cooking From Scratch
WCC Councillors - Community Cale Grant
Severn Trent Granl for BPC Garden
WRCC Grant for Meet & Eat Friday Cafe
Rugby Community Aspiring Club - WCCL Granl
15,360
1.538
(9,476)
(118)
(5.8841
1,420
379
1459)
3.373
13,885
1.254
740
711
1341
345
14591
3,418
13.616
1,254
1,056
11,011)
1269)
1600)
{450)
1552>
14121
1501)
11411
12611
337
80
19
473
1,000
350
8.476
495
2,150
12.000
1,000
{348)
6,476
14891
(1.4961
15,756
654
38,189
6,286
12. Deslgnated Fund5
Balan¢e at
1 April
2023
Incomlng
Resources
Outgoing
Resources
Transfers
Balance at
31 March
2024
Business Continuity
30.000
30,000
30,000
0,000
A sum has been set aside by the Directors to cover the winding up costs of the charity.
13. Unrestricted Income Funds
Balance at
1 Aprll
2023
In¢omlng
Resources
Outgolng
Resources
Transfers
Balance at
31 March
2024
General Funds
44.885
86,284
, 85 ￿￿284
1105,6391
5,639
6,286
31.816
Page 18