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← Benn Partnership Centre

2025-03-31-accounts

Benn Partnership Centre Financial Statements For the year ended 31 March 2025

BENN PARTNERSHIP CENTRE (LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL)

Financial Statements For the year ended 31 March 2025

Contents
Page
Charity Reference and Administrative Details 1 - 3
Trustees’ Annual Report (Including Directors’ Report) 4 – 9
Independent Examiner’s Report 10
Statement of Financial Activities (Including Income and Expenditure Account) 11
Balance Sheet 12
Notes to the Financial Statements 13 - 20

BENN PARTNERSHIP CENTRE

Charity Reference and Administrative detail

Registered Company Number: 03688395 Registered Charity Number: 1085125 Registered Address: Railway Terrace Rugby Warwickshire CV21 3HR Trustees/Directors : Simon Towers FCA – Chair Sonia Johns Deborah Wilkinson Joyce Woodings Kuldip Ranu Jaswinder Sanghera David Steadman – resigned 14 January 2025 Richard Harrington - appointed 27 June 2024 Company Secretary: Deborah Wilkinson

Page 1

BENN PARTNERSHIP CENTRE

Volunteers:

Siobhan Morrow Shreya Loman Ian Sydenham Wyatt Mainwaring Pam Harris Anna Frankis Tina Davies Aishwarya Magesh Chris Carson Susan Barton Colin Coleman Sophie Pulley Val MaKenzie Margaret Evans Lucy Melvin Alvaro and Maria Almeida Dale Winton Bhanu Patel Carlton Baker Liselle McKenzie Carol Fletcher Praful Solanki Charlotte Griffin Jaswinder Sangheera Lesley Wheeler Balbir Ranu Jemma Davoudin Kuldip Ranu Dana Stewart Michael Stone Ramesh Srivastava Simon Dowling Sue Barton Jane Larder Aissatou Bogoum Pam Singh Charmaine Mill Angela Keane Christina Hanko Paul McAnespie Tabitha Abioye Sam Haynes Mercia Oliveira Liz Haynes Ed Kenny Fiona Lewis Peter Lymer Marisa Preuss Phil Bates Sam Woodfield Amnpreet Mann Megan Catlin Narinder Anand Nick Long Jessica Malara Suji Kalai Radha David Atichoje Riley Higgs Kriszta Karolyi

Page 2

BENN PARTNERSHIP CENTRE

Charity Reference and Administrative detail (continued)

Employees:

Vivien Kajaro – Centre Manager Rob Higgs – Deputy Manager / Administrator Robi Jugganadum – Services Support Officer Susan Hamill – Community Connector Aissatou Bogoum - Custodian Michael Stone – Gardener

HSBC Bank Plc 15 Church Street Rugby CV21 3PN

Bankers: HSBC Bank Plc 15 Church Street Rugby CV21 3PN Independent examiner: Mark Palmer BSc, BFP, F.C.A. Cottons Accountants LLP Chestnut Field House Chestnut Field Rugby Warwickshire CV21 2PD

Page 3

BENN PARTNERSHIP CENTRE

Trustees Annual Report including Directors’ Report Year ended 31 March 2025

The Trustees present their report and the audited financial statements of the charity for the year ended 31[st] March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 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 – resigned 14 January 2025 Richard Harrington - appointed 27 June 2024

Objectives

The charitable objects of the Benn Partnership Centre are

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; to respect all; to help all; to empower all.

Principal 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 trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘Public benefit: running a charity (PB2)’ .

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BENN PARTNERSHIP CENTRE

What has been happening at the Community Centre in the Financial Year 2024/2025

This financial year, we have seen a steady rise in the Centre’s footfall. However third sector organisations are hiring the rooms more than private sector organisations. This means that we have had less income come in compared to last year.

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 mornings, and an afternoon session on Wednesday. The classes are offered to those who want to learn or improve their English. The classes are charged and very affordable although we would like to offer free sessions should the funding become available.

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. We also on occasions have other community support groups who join us to educate people on various topics such as energy saving, healthy living, stopping smoking and money management etc.

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 to be a success as more people look for activities to do during the day.

We now have a music group for adults that runs every Friday for an hour and is a chance for the community to learn how to play a music instrument. This session is run by a qualified music teacher, who saw the need for a social activity especially for the elderly and those with learning disabilities. However, anyone is welcome. They have performed at Christmas fairs and raised money for St Cross.

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 support. We have continued to run the work club with the help of volunteers (mostly partners of expatriates who have recently moved from abroad to work for various large organisations within Warwickshire. The volunteers run the over 55s computer classes every Friday afternoon. We are delighted to have a group of committed individuals, every week as our clients really appreciate their support.

As the Government continues to move clients to universal credits the work club has continued to support those who need to set up their accounts, search for jobs. 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.

We have continued to work with We are Digital to assist community members who find filling in forms a challenge especially due to language barriers, to apply for EU settlement status. This scheme has been a success and we have supported many people get their eVisas to settle in the UK.

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 fare share/food diverse scheme and members of our communities appreciate the food provided. We are grateful to ALDI, LIDL and especially TESCO, who donate food and other items to the Centre and have worked with us on various events. They have been a lifeline to 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 warm hubs. The funds were used for cooking classes run by a volunteer. We run 2 rounds of cooking sessions, one dedicated to families cooking together and have been attended very well. We have been lucky to work with Cadent who donated air fryers for the participants.

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BENN PARTNERSHIP CENTRE

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.

Jobs22 have renewed their contract 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.

This year we received a generous donation from the Post Code lottery, which we used to replace our partition doors, install folding sound proof partition doors, replace our projectors and buy new computers for the computer room and all the other rooms we hire out to the community.

We also received free laptops from CEMEX, which have replaced the old ones we had for over 6 years, funding towards the Christmas event and a donation towards the cost of the new member of staff who is the Community connector.

Other activities that took place include:

Arts and Crafts group run by Rugby Library and museum – Express Art Group. this group meets every Thursday morning and has had a very good turnout. The activities suit every adult of all abilities.

Shaw Trust is another organisation that has been with us for a while. Shaw Trust also support special needs people back into 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, patchwork, quilting and sewing courses at our Centre. There has been a small intake in maths classes hence forcing the course to be stopped.

Love Heart Community CIC: is a new charity organisation that has started feeding the community and they meet at the centre every other week. This has brought more people out on weekends to enjoy a social and wellbeing session as well as have a meal together.

Everyone Health stop smoking services, run some sessions, which were funded by NHS. Although this service attracted some community members, the intake remained very low and was stopped after a few weeks.

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 asylum seekers who are temporarily housed in hotels and HMOs round Rugby.

Dunchurch Hotel refugee women’s group; Run by the help of Catherine and Barnardo’s team, to give the women a place to cook dishes from their homeland, practice their English and share their recipes with the community. The group was funded by the local council and support by local supermarkets who donated food items for the cooking sessions.

As part of us 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 country, 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 10 different countries and we are very appreciative to WRCC and TESCO for their continued support.

The Arts Club is 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 two years. This will enable the group to run once a week at the Centre.

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BENN PARTNERSHIP 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 and are very well attended and this kind of support is much needed in the community.

Groups using our facilities

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.

Adult Community Learning (ACL) Rugby Borough Council (RBC) Arts Uplift- Rugby Arts gallery and museum- Inside Stories, song writing workshops Warwickshire prevent- part of Rugby Borough Council Arewa Bakes and Treats Combs Tutors Ltd Individual Support Solutions PET XI Multiply course Valley House West Midlands NHS Trauma Vanguard Project Different Futures by Claire Cooke Feel Good League by Jen Elliot Heart and Soul Community Training Centre Entrust Care Partnership RAGM (Memories from home) organised by Rugby Museum SSWA Yoga group Rugby Community Aspiring group Private English class ltd Karmel Hungarian Church Warwickshire Early Years Sikh Temple Punjabi class Sahil Project Tamil Teaching School Shaw Trust Life style clinics with Rugby NHS NHS Cov & Wars Occupational Therapy TTS Dance group Turning Point Victim Support 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 Rugby Muslim 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 people who have supported us one way or the other, spare time and prepare the meals. The volunteers are from all walks of life including 4 with learning disabilities, are from different backgrounds and have gladly shared their recipes and cuisines with the rest of the community.

Page 7

BENN PARTNERSHIP CENTRE

We have 8 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 home. In addition, the volunteers have now set up extra classes in different church halls to support the growing numbers of nonEnglish speakers in the community, who could benefit from free English classes.

We had six volunteers for our gardens. Our gardening volunteers turned 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. We also hired a gardener who brought the gardens back to life.

During the year, we had 12 volunteers to help us at the reception/front 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 communication 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 18 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.

To honour our volunteers, the Centre hosted and invited all our volunteers to join us for an afternoon tea. We invited the Mayor, delegates from Rugby Borough Council, our Trustees, our local MP and a few of our sponsors. The occasion was well attended and we hope to follow this tradition every year to show appreciation to our wonderful volunteers

Financial review (including reserves policy)

The result for the year showed a deficit for the year before transfers of £13,025 (2024 deficit £19,355) on Unrestricted Funds and a surplus for the year before transfers of £25,798 (2024 deficit – £3,755) 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 identify 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 to a designated Business Continuity reserve. 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 Charity’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 between 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 expenses 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 articles, the Trustees on behalf of the charity have the power to invest monies of the Company which are not immediately required for its own purposes.

Page 8

BENN PARTNERSHIP CENTRE Recruitment of Directorstrrustees is carried out when necessary to maintain a diverse and skilled board of Trustees to oversee the charity business. New Directorsl Trustees are firstly inteNiewed 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 rnembers 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 DirectOrs￿rUsteeS 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. Responsibilities 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 state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP 2015 (FRS 102)., rnake judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. On behalf of the board Name, Joyce Woodings Trustee 15 December 2025 Page 9

BENN PARTNERSHIP CENTRE

Independent Examiner’s Report to the Directors of Benn Partnership Centre For the year ended 31 March 2025

I report to the Trustees on my examination of the financial statements of Benn Partnership Centre (the Charity) for the year ended 31 March 2025.

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 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention 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 financial 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 Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable 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 Warwickshireshire CV21 2PD

Date: 15 December 2025

Page 10

Benn Partnership Centre

Statement of Financial Activities

For the year ended 31 March 2025

Incoming Resources
Note
£
Incoming resources from
generated funds:
Activities for generating funds
2
77,426
Investment Income
3
1,526
Incoming resources from
charitable activities:
Voluntary income
4
8,010
Total Incoming Resources
86,962
Resources Expended
Cost of generating funds:
Charitable Activities
5
99,987
Governance costs
-
Total Resources Expended
99,987
Net incoming/(outgoing
resources for the year
(13,025)
Transfers
4,752
Net movement in funds
(8,273)
Total funds bought forward
31,815
Funds Carried Forward
23,541
Unrestricted
Funds		 £
-
-
-
-
-
-
-
-
-
30,000
30,000

Designated
Funds		 Restricted
Funds
£
-
-
68,766
68,766
42,968
-
42,968
25,798
(4,752)
21,046
28,145
49,191		 2025
£
77,426
1,526
76,776
155,728
142,955
-
142,955
12,773
-
12,773
89,961
102,734		 2024
£
77,387
1,237
19,659
98,283
121,393
-
121,393
(23,110)
-
(23,110)
113,073
89,963

The Statement of Financial Activities includes all gains and losses in the year.

All incoming resources and resources expended derive from continuing activities.

Page 11

Benn Partnership Centre

Balance Sheet

at 31 March 2025

Notes 2025 2024
£ £ £ £
Fixed Assets 7 3,209 4,011
Current Assets
Debtors 8 4,681 5,849
Cash at bank and in hand 9 111,693 82,289
Current Liabilities 116,374 88,138
Amounts due within 1 year 10 (16,849) (2,186)
Net Current Assets 99,525 85,952
Total Assets less Current Liabilities 102,732 89,963
Net Assets 102,732 89,963
Financed by:
Restricted Funds 11 49,191 28,148
Designated Funds 12 30,000 30,000
Unrestricted Funds 13 23,541 31,816
102,732 89,963

Exemption from audit

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

These accounts were approved by the trustees/directors on 15 December 2025 and signed on their behalf by

Simon Towers Treasurer

Page 12

BENN PARTNERSHIP CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 information 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 preparing 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 to all years presented unless otherwise 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 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 financial statements.

(c) Income recognition

All incoming resources are included in the Statement of Financial Activities (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 the income will be received.

For donations to 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 market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.

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BENN PARTNERSHIP CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable 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 fair value is practicable upon receipt it is recognised in stock and ‘Income from other trading activities’. Upon sale, the value of the stock is charged against ‘Income from other trading activities’ and the proceeds are recognised as ‘Income 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 ‘Income 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 treated as a contingent asset and disclosed.

Income from trading activities includes income 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 performance 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. Interest 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 that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

(e) 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 fixed 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

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BENN PARTNERSHIP CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

(f) Debtors and creditors receivable / payable within 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 that an outflow of economic 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 outstanding 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.

(j) 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 authorising 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 15

Benn Partnership Centre

Notes to the accounts

For the year ended 31 March 2025

2. Incoming Resources from Activities for Generating Funds

Room Hire
Cybercafe
ESOL
Other activities
We are digital
3. Investment Income
Bank Interest Receivable
4. Voluntary Income
Public Corporation
Post Code Community Fund Grant
Warwickshire Impact Grant : OCD Support
Donation Ann Pearse for Dunchurch Park ESOL lessons
HEC Foundation - Grant for Benn Ward Fun Day 2024
Rugby Benevolent Fund
Christmas Day Fund
SE Asian Network Micro Grant (RBC)
Love Hearts Micro Grant (RBC)
WCC Connecting Communities - Cooking From Scratch
WCC Councillors - Community Cafe Grant
Severn Trent Grant for BPC Garden
WRCC Grant for Meet & Eat Friday Cafe
Rugby Community Aspiring Club - WCCL Grant
RBC Grant - Main Hall Partition
Donations		 Unrestricted
Funds
£
8,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10
8,010		 Unrestricted
Funds
£
71,472
-
2,111
2,347
1,496
77,426
Unrestricted
Funds
£
1,526
1,526
Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Restricted
Funds
£
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
Restricted
Funds
£
-
25,000
1,760
27
4,837
19,000
1,568
1,270
300
-
350
-
-
1,603
13,051
-
68,766		 Total
Funds
2025
£
71,472
-
2,111
2,347
1,496
-
77,426
Total
Funds
2025
£
1,526
1,526
Total
Funds
2025
£
8,000
25,000
1,760
27
4,837
19,000
1,568
1,270
300
-
350
-
-
1,603
13,051
10
76,776		 Total
Funds
2024
£
71,327
134
3,485
2,066
375
-
77,387
Total
Funds
2024
£
1,237
1,237
Total
Funds
2024
£
7,500
-
-
-
-
-
1,056
473
-
1,000
350
6,476
495
2,150
-
159
19,659

Page 16

Benn Partnership Centre

Notes to the accounts (continued)

For the year ended 31 March 2025

5. Cost of Charitable Activities by Fund Type

Salaries
ESOL tutor
Rent and room hire
Rates & water
Light & heat
Repairs & maintenance
Bank Charges
Printing, postage & stationery
Safety inspections
Insurance
Communication
Licence fees
Professional fees
Sundries and event costs
Cleaning & Hygiene
Catering
The Oasis charges
Christmas Dinner and other food costs
Travel costs
Computer costs
Partitioning
Depreciation
Grant Funding returned		 Unrestricted
Funds
£
62,202
2,488
6,000
1,062
6,161
4,149
96
1,421
908
3,210
821
169
2,265
1,018
3,557
659
1,875
-
-
1,124
-
802
-
99,987		 Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Restricted
Funds
£
2,460
-
911
-
-
810
-
3,365
-
-
-
-
-
5,878
-
-
-
3,631
-
-
25,913
-
-
42,968		 Total
Funds
2025
£
64,662
2,488
6,911
1,062
6,161
4,959
96
4,786
908
3,210
821
169
2,265
6,896
3,557
659
1,875
3,631
-
1,124
25,913
802
-
142,955		 Total
Funds
2024
£
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
962
1,814
4,029
496
-
-
891
-
121,393

Page 17

Benn Partnership Centre

Notes to the accounts (continued)

For the year ended 31 March 2025

6. Staff Costs and Emoluments

Total staff costs were as follows:

Wages and salaries
Social security costs
Pension costs
Particulars of employees:
The average number of employees during the year, calculated on the basis of full-time
equivalents was as follows:
Number of administrative staff
7. Fixed Assets
Cost
Balance brought forward
Additions in year
Balance at 31 March 2025
Depreciation
Balance brought forward
Charge for year
Balance at 31 March 2025
Net Book value 31 March 2025
8. Debtors
Trade debtors
Prepayments
9. Cash at Bank and In Hand
Bank and Cash Balances
10. Creditors
Sundry Creditors
Taxation & Social Security
Commercial card
Pensions
Accruals		 2025
£
63,923
-
739
64,662
2025
No
3
2025
£
5,930
-
5,930
1,919
802
2,721
3,209
2025
£
2,999
1,682
4,681
2025
£
111,693
111,693
2025
£
14,660
1,359
666
164
-
16,849		 2024
£
57,690
-
778
58,468
2024
No
3
2024
£
5,444
486
5,930
1,028
891
1,919
4,011
2024
£
4,167
1,682
5,849
2024
£
82,289
82,289
2024
£
1,185
281
578
142
-
2,186

Page 18

Benn Partnership Centre

Notes to the accounts (continued)

For the year ended 31 March 2025

11. Restricted Income Funds

==> picture [529 x 268] intentionally omitted <==

----- Start of picture text -----
Balance at Incoming Outgoing Transfers Balance at
1 April Resources Resources 31 March
2024 2025
£ £ £ £ £
Post Code Community Fund Grant - 25,000 (13,671) - 11,329
Think Active Tackling Inequalities Grant 1,420 - (500) - 920
Donation from Ann Pearse for Dunchurch Park ESOL - 27 - - 27
Warwickshire Impact Grant : OCD Support 345 1,760 - - 2,105
ESOL for Syrian Families (459) - - - (459)
Christmas Day Fund 3,418 1,568 (1,893) - 3,093
Rugby Benevolent Fund 13,616 19,000 - (3,500) 29,116
Buddy Club 1,254 - - (1,252) 2
Restricted - RBC Grant - Main Hall Partition - 13,051 (13,051) - -
SE Asian Network Micro Grant (RBC) - 1,270 (612) - 658
New Cross Fire 337 - - - 337
WCC ESOL Grant 80 - (66) - 14
WCC Warm Hubs (1) - - 1 (1)
WCC Connecting Communities - Cooking From Scratch 1,000 - (69) - 931
WCC Councillors - Community Cafe Grant 2 350 (344) - 8
Severn Trent Grant for BPC Garden 6,476 - (5,825) - 651
WRCC Grant for Meet & Eat Friday Cafe 6 - (396) 853 463
Rugby Community Aspiring Club - WCCL Grant 654 1,603 (2,257) - -
HEC Foundation - Grant for Benn Ward Fun Day 2024 - 4,837 (3,984) (853) -
Love Hearts Micro Grant (RBC) - 300 (300) - -
28,148 68,766 (42,968) (4,751) 49,191
----- End of picture text -----

12. Designated Funds

Business Continuity Balance at
1 April
2024
£
30,000
30,000		 Incoming
Resources
£
-
-		 Outgoing
Resources
£
-
-		 Transfers
£
-
-		 Balance at
31 March
2025
£
30,000
30,000

A sum has been set aside by the Directors to cover the winding up costs of the charity.

13. Unrestricted Income Funds

General Funds Balance at
1 April
2024
£
31,816
31,816		 Incoming
Resources
£
86,962
86,962		 Outgoing
Resources
£
(99,987)
(99,987)		 Transfers
£
4,752
4,752		 Balance at
31 March
2025
£
23,542
23,542

Page 19

Benn Partnership Centre

Notes to the accounts (continued)

For the year ended 31 March 2025

14. Analysis of Net Assets between Funds

Fixed Assets
Debtors
Cash at bank and in hand
Current liabilities
Total Funds		 Unrestricted
Funds
£
3,208
4,681
32,501
(16,849)
23,541		 Designated
Restricted
Total
Funds
Funds
Funds
£
£
£
3,208
4,681
30,000
49,192
111,693
(16,849)
30,000
49,192
102,732

15. Benefits in kind

There are no benefits in kind for the year.

16. Directors’ remuneration, benefits and expenses

No Directors received any remuneration benefits or expenses during the year (2024 nil).

17. Independent examination and accountancy services

The cost of the examination and accountancy services for the year 2025
£
1,236		 2024
£
1,236

18. Annual commitments under operating leases

The company has no commitments under operating leases.

Page 20