OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Embrace UK Community Support Centre

2025-03-31-accounts

EMBRACE UK COMMUNITY SUPPORT CENTRE

(A Company Limited by Guarantee) No: 4215772

REGISTERED CHARITY NUMBER 1087526

TRUSTEES REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

EMBRACE UK COMMUNITY SUPPORT CENTRE

(A Company limited by guarantee)

Contents
Page
Legal and Administrative Information 1
Trustees' Report 2 to 6
Auditors Report to the Trustees 7 to 9
Statement of Financial Activities 10
Balance Sheet 11
Cash Flow Statement 12
Notes to the Financial Statements 13 to 17

EMBRACE UK COMMUNITY SUPPORT CENTRE (A Company limited by guarantee)

Directors and Trustees: Grima Moges (Chair)
Pierce Kanyayi Tsiko
Timothy Kudakwahe Frank (To 1 July 2025)
Wondimu Mekonnen (From 1 July 2025)
Secretary and Chief Executive - Alem Gebregiwot
Company Registration Number - 42157722
Charity Registration Number - 1087526
Registered Office - Selby Centre
Selby Road
London
N17 8JL
Auditors - Liles Morris Ltd
Chartered Accountants
& Statutory Auditors
First Floor
80 Coombe Road
Surrey
KT3 4QS
Bankers - CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent ME19 4JQ
Nat West Bank
14 The Broadway
London N22 6BZ
Website - www.embraceuk.org

Page 1

EMBRACE UK COMMUNITY SUPPORT CENTRE TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The trustees (who are also the directors) present their report and the audited financial statements of the charitable company for the year ended 31 March 2025.

OBJECTS AND ACTIVITIES

The principal activities of the company are set out in the objects of the charity as detailed in its Memorandum and Article of Association. This is 'to promote any charitable purpose for the benefit of disadvantaged groups including migrants, refugees and asylum seekers by the advancement of education, the protection of health and the relief of poverty, sickness and distress'.

The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the aims and objectives and in planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The charity managed a number of projects throughout the year namely, Advice and Support Project [Housing Related Support, Money and Debt and Welfare Benefit Advices], Volunteering Opportunities, NEAR Partnership, and Sexual Health Promotion services and Home Care Services.

With regards to the Home Care Services, this year is the seventh full year of the provision of this service. The organization received its accreditation from the London Borough of Haringey, which now also includes London Borough of Enfield, London Borough of Islington and North Central London CCG to provide this service to vulnerable people. For the year under review the organization managed to secure funding totalling £1.1m to provide this service.

The charity is the main provider of the Community Sexual Health Service in the London Borough of Haringey through Community Based Outreach and Health Promotion Services and manages Primary Prevention Service that includes undertaking of, Chlamydia and Gonorrhea Screening. The charity also manages the Secondary Prevention Services that includes Community Support Service and Newly Diagnosed Pregnant Women Support service that support people living with HIV. We have also worked closely worked in partnership with other Voluntary and Community Organisations.

In this regard, the charity has achieved its objectives for the year by the provision of information, advice and guidance on housing, welfare benefits, money and debt; health related issues such as mental health and sexual health particularly Primary and Secondary HIV prevention and awareness, education and training, and provided opportunities for volunteering. The charity trustees consider all activities and projects as highly significant in the circumstances of the charity as a whole.

2

EMBRACE UK COMMUNITY SUPPORT CENTRE TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

VOLUNTEERS

The charity relies on the contribution of volunteers made to each of its projects. The charity manages around 15 volunteers. They are attached to individual projects managed by the charity. Most volunteers contribute to the Sexual Health Project particularly designed for people living in the London Borough of Haringey. They contribute widely to primary prevention outreach programmes.

Some also contribute to the other projects, administration and reception work. All volunteers assigned to work with Home Care Service with regard to Management and Administration have gone through the Disclosure and Barring Service (DBS) and have a clearance certificate. The amount of hours they contribute is equivalent to 2 full time workers. The charity gives induction, full training and support and supervision to all its volunteers. They are managed by project coordinators that they are attached to. They also benefit from different projects managed by the charity and use the service as any other service users.

All volunteers are University students, college students, unemployed people, single mothers, single fathers and older migrants including people living with HIV. The charity is happy to provide reference to volunteers at the time of securing paid employment elsewhere and/or joining education institutions and as the need arises. In addition to this, Certificate of Appreciation for their contribution is also to be provided. We also provide Placement for University students that we work closely with such as London Metropolitan University.

WORKING PARTNERS

The charity works closely with different charitable organisations, community based organisations, education institutions and statutory and government department for the purpose of service delivery and influence policy on national and local basis. Some of the organisations that work with us closely include; Home Office, Metropolitan Police, Local Authorities, Department for Work and Pension (DWP), Bridge Renewal Trust, Refugee Council, College of North East London (CONEL), and a number of local schools, African Health Policy Network (AHPN), Advice UK, Central and North West London (CNWL) NHS Trust , Terrace Higgins Trust, (THT), One Voice Network, (OVN), which is a network involving 13 different organisations, Positively UK, Positive East, UK Cab . London Boroughs of Haringey, Enfield, Islington, Barnet, ‘Proud to Care’ North London. Embrace UK is also represented in the Strategic Forums such as, Haringey Council – Housing Related Support BME Forum, Haringey Voluntary Sector Forum, Haringey Voluntary Sector Partnership, Advice Providers Forum, Haringey Adult Service Providers Forum, North Central London (NCL) Home Care Providers Forum, Local GPs, Haringey CCG Network, and others.

3

EMBRACE UK COMMUNITY SUPPORT CENTRE TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

The total Incoming Resources for the year amounted to £1,456,257 (2024: £1,077,566). Of this amount £1,446,441 (2024: £1,071,160) was derived from Incoming Resources from Charitable Activities and the balance of £9,816 (2024: £6,406) being from Bank Interest Received Donations and Miscellaneous Income.

The Resources Expended, representing Charitable Activities Expenditure in the year, amounted to £1,538,009 (2024: £1,214,216). Included within the Charitable Activities Expenditure is the Governance Cost. This amounted to £12,372 (2024: £17,493).

The net result of the above is a net outgoing of resources of £81,752 (2024: net outgoing of resources £136,650), which gives a reserves carried forward figure of £526,399.

At the year end the charity held funds of £526,399 (2024 : £608,151) of these £132,515 (2024 : £134,358) are restricted. Fixed assets net value amounted to £nil (2023: £nil).

PLANS FOR FUTURE PERIODS

The charity plans to expand its activities and continues to design more projects based on the needs assessment of its service users and in accordance with its aims and objectives. For this reason, the charity will continue to rely on fundraising from the central government, local government and other charitable trusts for future periods.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Embrace UK Community Support Centre for the purpose of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees must prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

4

EMBRACE UK COMMUNITY SUPPORT CENTRE TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

In preparing these financial statements, the trustees are required to:

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

e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue to operate.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees confirm that so far as they are aware, there is no relevant audit information (as defined by section 418(3) of the Companies Act 2006) of which the charitable company’s auditors are unaware. They have taken all the steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information.

The trustees confirm that they have properly discharged their responsibilities in accordance with the above.

As far as the directors are aware at the time the report is approved

STRUCTURE AND GOVERNANCE

The company is a company limited by guarantee and has charitable status. Its governing document is its Memorandum and Articles of Association.

The charity appoints Directors in its Annual General Meeting held every year. The appointed Directors have job descriptions and induction, and training is provided to them in order to help them understand about the charity and its decision making process.

5

EMBRACE UK COMMUNITY SUPPORT CENTRE TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

Policies and procedures are adopted and included in the trustee induction pack. These include, Equal Opportunities Policy, Confidentiality Policy, Conflict of Interest Policy and Procedure, Financial Policy and Procedure, Appraisal and Supervision policy, Training and Development Policy and Risk assessment and Management Policy. Trustees meet 4 times a year [once every quarter]. The current trustees are listed in the Company Information.

Trustees delegate day-to-day responsibility to implement operational and strategic plans to the Executive Director.

The charity manages its exposure to unanticipated changes in funding and other risks through its risk management process. This involves identifying the types of risks the charity faces, prioritising them in terms of potential impact and likelihood of occurrence and identifying means of mitigating the risks.

Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charity.

The trustees actively review the major financial risks faced by the charity. They have also examined other operational and business risks faced by the charity. Systems have been established to mitigate risks.

RESERVES

Trustees have a contingency plan in place in recognition of the need for the charity to have sufficient reserves to cover for any unanticipated future losses or funding shortfalls. The trustees aim to increase the level of unrestricted reserves to provide a buffer against any possible reduction in funding or similar problems like the above.

APPROVAL

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption.

This report was approved by the board on 19[th] December 2025 and signed on their behalf.

Alem Gebrehiwot

Company Secretary

6

INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF EMBRACE UK COMMUNITY SUPPORT CENTRE

(A company limited by guarantee)

Opinion

We have audited the financial statements of Embrace UK Community Support Centre (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, Balance Sheet, Cash Flow Statement 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 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 entity'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 tis report.

Other information

The other information comprises the information included in the 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 os to read the other information and, in doing so, consider whether the oter information is materially inconsistent with the financial statements or our knowledge obtained iin 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 themselves. 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.

Opinions on other matters prescribed by Companies Act 2006

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

Matters on which we are required to report by exception

In light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you, if in our opinion:

Page 7

INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF EMBRACE UK COMMUNITY SUPPORT CENTRE (Continued)

Matters on which we are required to report by exception (continued)

Responsibilities of the trustees

As explained more fully in the trustees responsibilities statement set out on page 4, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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 aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which our procedures are capable of detecting irregularities

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members.

At the planning stage of the audit, we gain an understanding of the laws and regulations which apply to the Society and how management seek to comply with them. This helps us to make appropriate risk assessments. We focus on laws and regulations that could give rise to a material misstatement in the financial statements, including but not limited to, the Companies Act 2006, Charities Act 2011 and Charities SORP (FRS 102).

Misstatement due to material risks

Material risks are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. They include the most significant risks of material misstatement (whether or not due to fraud) we identified, including those which had the greatest effect on: the overall audit strategy, the allocation of resources in the audit; and directing the efforts of the engagement team. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

We identified the following risks that we believe have had the greatest impact on audit strategy and scope:

Risk Area Management Override of Controls

Auditing Standards require us to communicate the fraud risk from management override of controls as significant. Management is in a unique position to perpetrate fraud because of their ability to manipulate accounting records and prepare fraudulent financial statements by overriding controls that otherwise appear to be operating effectively

Page 8

INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF EMBRACE UK COMMUNITY SUPPORT CENTRE (Continued)

How we addressed the risk

In assessing the risk that accounting records and the financial statements are materially misstated through management overriding controls, we have performed the following procedures:

Our conclusion

Overall, we are satisfied that the accounting records and financial statements are free from material misstatement in this respect.

Risk Area Misstatement of income

Auditing Standards require us to the risk from income misstatment as significant.

How we addressed the risk

Our conclusion

Overall, we are satisfied that the accounting records and financial statements are free from material misstatement in this respect.

Misstatement due to fraud

We assess the risk of material misstatement in the financial statements including as a result of fraud and undertake procedures including:

There are inherent limitations of an audit, hence there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements, or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we are less likely to become aware of instances of non-compliance.

The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Alison Sanderson FCA

Senior Statutory Auditor for and behalf of Liles Morris Ltd Chartered Accountants & Statutory Auditors 80 Coombe Road, New Malden, Surrey KT3 4QS

Date : 23 December 2025

Page 9

EMBRACE UK COMMUNITY SUPPORT CENTRE (A company limited by guarantee)

Statement of Financial Activities

(Incorporates the Income and Expenditure Account) For the year ended 31 March 2025

Incoming Resources
Voluntary Income:
Donations
Notes
2
3
3
Other incoming resources
Total incoming resources
4,5
Total resources expended
Net movement in funds/Net income/
(expenditure) for the year
Balance brought forward at
01-Apr-24
Balance Carried Forward
10
Investment Income
Bank Interest
Incoming resources from
charitable activities:
Grants to provide charitable
activities
Contracts for the provision of
services
Resources Expended:
Charitable activities
Net Income/(Outgoing) Resources
before transfers
Transfers between funds		 -
-
200
672
672
784
1,179,786
1,179,786
818,755
13,264
13,264
5,422
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2025
2024
£
£
£
£
233,000
29,535
266,655
252,405
1,426,722
29,535
1,456,257
1,077,566
1,506,197
31,812
1,538,009
1,214,216
1,506,197
31,812
1,538,009
1,214,216
475,636
132,515
608,151
744,801
(79,475)
(2,277) (81,752)
(136,650)
-
-
396,161
130,238
526,399
608,151

The notes on pages 13-17 form part of the accounts

Page 10

EMBRACE UK COMMUNITY SUPPORT CENTRE

----- Start of picture text -----
(A company limited by guarantee)
Balance Sheet at 31 March 2025
Company No: 4215772
Notes 2025 2024
£ £ £ £
Fixed Assets
Tangible assets 7 - -
Current Assets
Debtors 8 262,446 285,780
Cash at bank and in hand 288,741 346,819
551,187 632,599
Less Creditors: Amounts falling due
within one year 9 (24,788) (24,448)
Net Current Assets 526,399 608,151
Total Assets Less Current Liabilities 526,399 608,151
Net Assets 526,399 608,151
Funds
Restricted funds 10 130,238 132,515
Unrestricted funds 10 396,161 475,636
Total Funds 10 526,399 608,151
----- End of picture text -----

The financial statements are prepared in accordance with the special provisions applicable to companies subject to the small companies regime.

These financial statements were authorised by the Trustees on 19[th] December 2025, and were signed on their behalf by:

Girma Moges Chairman/Trustee

The notes on pages 13-17 form part of the accounts

Page 11

EMBRACE UK COMMUNITY SUPPORT CENTRE (A company limited by guarantee)

CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Net cash inflow/(outflow) from operating activities
Returns on investments and servicing of finance
Increase/(decrease) in cash in the period
Cash and Cash Equivalents at the end of the Year
Reconciliation of net cash flow to movement in
net debt
Increase/(decrease) in cash in the period
Movement in net debt in the period
Cash and Cash Equivalents at the start of the Year		 (58,750)
672
(58,078)
(58,078)
288,741
2025
£
346,819
(58,078)		 (95,329)
784
2024
£
(94,545)
(94,545)
346,819
441,364
(94,545)

A) RECONCILIATION OF THE NET (OUTGOING)/INCOMING RESOURCES TO NET CASH INFLOW/(OUTFLOW) FROM OPERATING ACTIVITIES

B) ANALYSIS OF CASH FLOWS FOR HEADINGS NETTED
C)ANALYSIS OF CHANGES IN CASH AND CASH EQUIVALENTS
Net (outgoing) \ incoming resources
Depreciation charges
Interest received
(Increase)/Decrease in debtors
(Decrease)/Increase in creditors
Fixed Assets Additions
Net cash inflow/(outflow) from operating activities
2025
£
(81,752)
-
(672)
23,334
340
-
(58,750)
Returns on investments and servicing of finance
Interest received
Net cash inflow for returns
2025
£
672
672
Net Cash:
Cash at bank
Total
At 1.4.24
Cash flow
At 31.3.25
£
£
£
346,819
(58,078)
288,741
346,819
(58,078)
288,741		 (
 2024
£
136,650)
-
(784)
39,159
2,946
-
(95,329)

2024
£
784
784

The notes on pages 13-17 form part of the accounts

Page 12

EMBRACE UK COMMUNITY SUPPORT CENTRE

(A company limited by guarantee) Notes to the accounts for the year ended 31 March 2025

1) Accounting Policies

(a) Basis of preparation

These financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with the 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 (FRS102) (2019)-((Charities SORP (FRS102)),

the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS102), and the Companies Act 2006. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transition value unless otherwise stated in the relevant accounting policy note(s)

Going Concern

The financial statements have been prepared on a going concern basis. In arriving at this conclusion the trustees have taken into account any material uncertainties that may affect the charity's ability to continue as a going concern. The period covered by this assessment is at a minimum level of 12 months from the date of the approval of the accounts. After making enquiries the trustees have concluded that there is a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. The charitable company therefore continues to adopt the going concern basis in preparing its financial statements. At the date of sign off, the Trustees confirm there are no material uncertainties in relation to the going concern assumption.

(b) Incoming resources

Voluntary income including donations, gifts and grants that provide core funding or are of a general nature are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient realiability. Such income is only deferred when:

Investment income is recognised on a receivable basis.

Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific performance conditions is recognised as earned (as the related goods or services are provided). Grant income included in this category provides funding to support performance activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

(c) Resources expended

Resources expended are included in the Statement of Financial Activities on the accruals basis inclusive of VAT which cannot be recovered. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly and those costs of an indirect nature necessary to support them. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.

(d) Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows: Fixtures, fittings and equipment - 25% on cost

(e) Funds structure

The charity has a number of restricted income funds to account for situations where a donor requires that a donation must be spent on a particular purpose or where funds have been raised for a specific purpose. All other funds are unrestricted funds.

(f) Pensions

The charity operates a defined contribution scheme. Contributions to the scheme are based on applicable pension costs in the organisation taken as a whole. The pension charge recorded in the accounts is the amount of contributions payable in the accounting year.

Page 13

EMBRACE UK COMMUNITY SUPPORT CENTRE (A company limited by guarantee) Notes to the Accounts for the year ended 31 March 2025

(g) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

(h) Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments in deposits or similar accounts.

(i)

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

(j)

Tax status

The charity has suffered no tax charge, as it is not subject to UK Corporation tax on its charitable activities.

(k)

Financial Instruments

Cash and cash equivalents

Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.

Debtors and creditors

Debtors and creditors receivable or payable within one year of the reporting date are carried at their at transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.

2)

Voluntary Income

Donations Unrestricted
Restricted
2025
2024
funds
funds
Total
Total
£
£
£
£
-
-
200
-
-
-
200

3) Incoming Resources from Charitable Activities: Grants and Contractual Income

Haringey Public Health
LB Haringey re Housing Advice
THT-Hardship Fund
Selby Trust - HIV/AIDS Training
HPE Partnership
Gilead Services
Home Care Services
PrEP - Black Africans
Community Outreach		 Unrestricted
Restricted
2025
2024
funds
funds
Total
Total
£
£
£
£
233,000
233,000
220,000
-
-
-
425
-
-
10,310
10,310
9,480
11,725
11,725
-
1,179,786
1,179,786
818,755
7,500
7,500
22,500
-
1,412,786
29,535
1,446,441
1,071,160

Page 14

EMBRACE UK COMMUNITY SUPPORT CENTRE (A company limited by guarantee) Notes to the Accounts for the year ended 31 March 2025

4) Resources Expended - Charitable Activities

Health
Advice and Support Projects
Home Care Services
Governance Costs (Refer Note 5)		 Unrestricted Restricted
2025
2024
funds
funds
Total
Total
£
£
£
£
214,301
13,313
227,614
202,644
18,499
18,499
11,885
1,279,524
1,279,524
982,194
12,372
12,372
17,493		 Unrestricted Restricted
2025
2024
funds
funds
Total
Total
£
£
£
£
214,301
13,313
227,614
202,644
18,499
18,499
11,885
1,279,524
1,279,524
982,194
12,372
12,372
17,493
1,506,197 31,812
1,538,009
1,214,216

5) Governance

Auditors remuneration
Accountancy charges
Management committee expenses
Legal & Professional Fees		 Unrestricted
2025
funds
Total
£
£
7,200
7,200
-
-
1,054
1,054
4,118
4,118
12,372
12,372
2024
Total
£
6,600
7,076
1,200
2,617
17,493		 Unrestricted
2025
funds
Total
£
£
7,200
7,200
-
-
1,054
1,054
4,118
4,118
12,372
12,372
2024
Total
£
6,600
7,076
1,200
2,617
17,493

17,493

Audit remuneration was paid to Liles Morris Ltd. This amount above includes VAT, the amount net of VAT is £6,000 (2024: £5,500)

6)

Wages and salaries
Social security costs
Pension costs
Staff costs		 2025
Total
£
1,211,378
96,902
26,796
1,335,076		 2024
Total
£
920,005
64,393
22,196
1,006,594

One employee received emoluments of more than £60,000 (2024: 1).

The trustees did not receive any remuneration in respect of their role as trustee nor any expenses refunded. The average monthly number of employees was 49 (2024: 45).

Emloyee remuneration in excess of £60,000: Between £60,000 to £70,000 - No. of Employees Nil (2024: Nil)

Between £70,000 to £80,000 - No. of Employees 1 (2024: 1)

The key management personnel of the charity comprise the Trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £77,250.

7)

15,537
15,537
Net Book Value 31 March 2024
-
Cost
At 1 April 2024
Additions in year
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net Book Value 31 March 2025
15,537
-
15,537
-
Fixed Assets
Fixtures, Fittings &
Equipment
£		 15,537
Total
£
15,537
15,537
-
15,537
-
-

Page 15

EMBRACE UK COMMUNITY SUPPORT CENTRE (A company limited by guarantee) Notes to the Accounts for the year ended 31 March 2025

8)

9)

Creditors: Amounts due within one year
Trade Creditors
Other Taxation and Social Security
Other Creditors and Accruals
Debtors
Trade debtors
Other debtors
Prepayments
Accrued income		 £
6,231
-
18,557
24,788
2025
£
226,043
-
5,985
30,418
262,446		 2024
£
151,676
-
5,064
129,040		 2024
£
151,676
-
5,064
129,040

285,780
£
6,013
-
18,435

24,448

10) Analysis of Assets and Liabilities between Funds

Net Current Assets
Net Current Assets		 396,161
130,238
526,399
Unrestricted Restricted
Funds
Funds
£
£
2025
Total
£
396,161
130,238
-
526,399
475,636
132,515
608,151
Unrestricted
Restricted
Funds
Funds
£
£
2024
Total
£
475,636
132,515
-
608,151

11) Details of funds

Health

To provide primary and secondary community sexual health prevention services. Provision of other health related services.

Advice and Support Projects

Housing related support services and vulnerable people resettlement programme.

Home Care Services

Provision of Home Care Services to vulnerable adults

12) Related Parties

There were no transactions with Related Parties in either 2024 or 2023.

Page 16

13) COMPARATIVE SOFA

EMBRACE UK COMMUNITY SUPPORT CENTRE

(A company limited by guarantee) (A company limited by guarantee) (A company limited by guarantee)
Statement of Financial Activities
(Incorporates the Income and Expenditure Account)
For the year ended 31 March 2024
Unrestricted Designated Restricted Total
Notes Funds Funds Funds Funds
2024
£ £ £ £
Incoming Resources
Voluntary Income:
Donations 2 200 200
Investment Income
Bank Interest 784 784
Incoming resources from
charitable activities:
Grants to provide charitable
activities 3 220,000 32,405 252,405
Contracts for the Provision of
Services 3 818,755 818755
Other incoming resources 5,422 5,422
Total incoming resources 1,045,161 -
32,405		 1,077,566
Resources Expended:
Charitable activities 4,5 1,197,912 16,304 1,214,216
Total resources expended 1,197,912 16,304 1,214,216
Net Income/(Outgoing) Resources
before transfers -152,751 -
16,101		 -136,650
Net movement in funds/Net income/
(expenditure) for the year
Balance brought forward at
01 April 2023 628,387 116,414 744,801
Balance Carried Fwd 10 475,636 -
132,515		 608,151

Page 17