Charlty reglstration number 1088019 Company registration number 03883721 (England and Wales) CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ) Hargreaves & Woods CHARTERID ACCOUNFANTS & BUSINESS ADVISERS
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE CONTENTS Page Legal and administrative information Trustees, report Independent examinerfs report statement of financial activities Balance sheet 10 Notes to the financial statements
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs B Virdee Lace Mr T Al-Jorani Ms D S Naidu Mrs K Dickson Mr R Herd Ms S Burhani Mrcyip (Appointed 27 April 2023) Charlty number 1088019 Company number 03883721 Registered office Unity Cenlre 17 Cuppin Street Chester CH12BN Independent examiner James Hargreaves FCA Cholmondeley House Dee Hills Parf( Chester Cheshire CH3 SAR
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial statemenls for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial slalements and Gomply with the charity's governing document. the Companies Act 2006 and "Accounting and Reporting by ChaTilies'. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 1021 (effective 1 January 2019). Objectives and activities Objectives The company exists to eliminate discrimination. particularly race discrimination and promote equality and good relations between persons of different groups. In setting these objeclives. the dire¢tors have given due consideration lo guidance published by the Charity Commission on public benefit. Aclivilies To achieve ils objectives the company provides a wide variety of SeiceS to support seNice users, including ESOL provision, immigration advice, language support. capacity building and other services that help migrant communities, especially refugees and asylum seekers. Piiblic benefil The Iruslees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and perfomiance Sigi?ifiGai?t aclivities and achievements against objectives General The REC is based at the Unity Centre in Chester bul its area of benefit remains that of'old Cheshire, which includes Hallon and Warringlon unitary authority areas. In order to progress the work, the charily employed a total of 16 members of slaff in this year under review - a chief of staff (director), two part time immigration caseworkers, two part time information officers. one bi lingual leaching assistant, two bi lingual support workers, a full time ESOL lead. Iwo part time ESOL support workers. one full lime communily engagement worker, a part time community engagement worker. a part lime health inequalities worker and Iwo part lime Hong Kong BNO projecl officers. 11 also engaged the sejvices of a number of ESOL tutors and a wide range of volunteers to support ils setvices. Immlgration advice The immigration advice service has grown consislenlly since we registered with the OISC back in 2019. Karen and Kelda, our immigration advisers have been working lo capacily trying to manage the huge numbers accessing the service. One of the key issues is the lack of legal aid organisalions in the locality to refer cases to. This is especially true for asylum seekers and the service has therefore been bridging a gap Ihefe, taking on asylum seekers who have no representation and no hope of securing any. In the year under review Karen and Kelda began allending local asylum hubs lo give advice and support as well as managing complex claims like human rights cases, complex family cases and domesliG abuse. This year we applied for a legal aid contract to start in September 2024, which was successful. However, the requirements for supervision and quality standards are complicaled and Iherefore we were unable lo meet the verification standards needed and this means we will need to look to bid again at a laler date wh6n we are beller equipped to meet the Legal Aid Agency requirements. In terms of numbers, the service currently has over 100 open cases. dealing with all sorts of different types of applications - from applicalions for ILR lo domeslic abuse cases. The development of the immigration serviGe is a key prioiily for the organisalion.. we know there is a gap in terms of good quality, free immigration support in the area.11 cannot be undereslimaled the imporlance of being able lo support individuals to regularise their immigration slalus and help them to have a future in the UK. The Unity Centre CHAWREC continued lo manage the Unity Centre as a focal point for BME communilies. This involves Ihe day lo day running of the Centre as well as ensuring legal compliance and maintenance of the building.
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ESOL Each year we have seen an increase in the need for ESOL and as a specialisl in Ihis field we have responded by putting on more and n)ore classes and developing our internal team to SUPPOrt our tutors. Taking on a Head of ESOL was a big slep for the organisation, in recognilion of the development of thi5 area of work and the need to meet excellent quality standards. This has allowed Ruth Lane. our longstanding ESOL support worker and former lulor to concentrate on getling the paperwork in order and being exams officer. We also saw the welcome relurn of Charlotle Webber to complete the ESOL team al Unity. carrying out a mix of teaching and administration. We also finally managed to secure a permanent space in Northwich to deliver classes from, so we now have a room al the Old School House along with the Very Green Grocery in Manchester Road. This was great for us, as il gave stLJdenls and staff slabilily, a place lo maintain books, and learner records rather than running backwards and forwards lo rented rooms across the area. We are lucky that we have a strong team of staff. lulors and volunteers lo support our wide range of classes. This year we lost both of our Ukrainian workers- Yuliia and Kateryna but thankfully were able lo replace Ihem with lryna Dubova who now leaches classes and also carries out a support role for Ukrainians as needed. Whilst many Ukrainians have sellled well in the area. Ihere are many who are still struggling wilh navigaling UL systems and having someone on hand that can speak Ihe language. understands Ihe system and is able lo share information quickly with the community is invaluable. The Unity Centre remains our main hub for leaching and we have classes takin9 pla daily, but we have also run a variely of classes from Norlhwich, Winsford. Tatlenhall and Neslon this year. Community Café The Comniunily Café has remained closed this year to the public, although il is used internally for a variety of events and services including the Craft and Chal group, the asylum hub and as a break lime area for our many ESOL classes. One of the continuing problems is water leaking into the café and kitchen area, due lo problems with the roof and guttering. This is something we are continuing to work on with Cheshire Wesl & Chester Council to resolve. 11 remains our intention to gel the café open again to the public as a welcoming, multicultural space. Work with Asylum Seekers Our weekly asylum hub has continued lo be a lifeline for many asylum seekers and new refugees. Despite having no specific funding to continue the weekly hub we have managed lo maintain it through small grants and donations because we know how needed il is. On the day we try lo ensure as many services as possible are available. including our immigration team, health worker and bilingual support workers. Asylum seekers are able lo access free refreshments. donations as needed and a free ESOL class. We also sometimes gel funding for small projects- so for example this year we had support from Chester Zoo, who came in weekly lo do a project around nature - which included building bird boxes. a bug house and vaiious other aclivilies. This then culminaled in a visit lo Chester Zoo, which was very much appreciated by the group. We know the positive impact of the hub on asylum seekers mental health and so we have campaigned consistently for funding to support this through local commissioners and we remain on the Menlal Health Alliance where we promote the needs of this group on a regular basis. We secured some funding from CWP towards the hub on Ihis basis, as we are providing low level menlal health supporl. Unfortunately however March 2024 saw the end of the CWP funded project 'Getting Creative about Menlal Health,, which had helped lo fund counselling in a variety of languages through our partner in Manchester, Yaran. The service was becoming very well known and this is now something we are actively campaigning to address the gap in multilingual counselling services.
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Policy and Partnerships Partnerships have always played a key role in the organisalion-. being conscious of the limited resources we have working with others enables us to gain a wider reach. Given that the Director is now the only member of staff wilh Ihis remit, we have lo choose our involvement carefully to give maximum value. We no longer receive funding for involvement in any partnerships. so they must conlribute to our wider aims and objeclives. Allhough the pandemic seems a long time ago, its impact has been lasling wilh changes lo the way we work becoming permanent. Staff now all work on a hybrid basis and this remains true of those that we work with. Most of our meetings with partners remain a combination of online and in person usually every other meeting, although some have stayed solely online. Online does have ils advantages as it works out much theaper less travel expenses and le5S time travelling, bul it does compromise building relationships. During this year we have been involved in- Cheshire Gypsy Traveller Strategic Partnership- this looks at issues around Gypsies and Travellers. We, along with other partners get updates on issues around Gypsies and Travellers such as planning applications, unaulhorised encampments etc and make represenlalions lo ensure fair treatment Hallon MAF for Asylum Seekers and Refugees- this group looks al the refugee programmes and asylum seekers coming into Halton area. We continue lo play an active role, sharing information and advice around our experiences with refugee communities. Cheshire Wesl Strategic Group on Asylum Seekers and Refugees - this group looks at issues affecting the asylum seeker and refugee communities in Cheshire Wesl and enables us lo work together to tackle any problemslissues. a group that brings together those working wilh sanctuary seekers Chester Sanctuary Seekers Support Forum across Wesl Cheshire. Prevenl Cheshire West - this is a group Ihal keeps abreast of counter terrorism initiatives and discusses any concerns about individuals al risk of radicalisalion. Cheshire Wesl Mental Health Alliance this group brings together voluntary sector organisalions around mental health issues. working together lo improve Ihe MH syslem and offer a belter deal for setvice users. The Director is also on the Trustee Board al Cheshire Wesl Volunlary Action. Community Development Our community development work is now primarily delivered through our work at the Unity Centre. We no longer have staff lo undertake specific work with groups. although we do try to assist them as much as possible., for example providing support with key events like Diwali. AII BME community organisalions can ulilise the Centre's rooms al a reduced rale (or free), they can have a post box, their own copier code {again al subsidised rates) and we assist with social media, publicity and adminislralion as far as possible. We also continue lo facililale Ihe BME Consullalion Panel which gives communily members an opportunity to have a say in policy and practice. Unfortunately, Ihe panel is less used than in previous years, primarily we Iliink because of the reductions in budgets around consullalion. However we continue to maintain the panel and each year we run at leasl one consullation.
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Public awareness and campalgns We try lo raise awareness of both our organisalion and of key issues around race equality through as many avenues as we can. All of our staff have promotional nialerials. which they use at community events to raise awareness of their work. We undertake ad hoc training for organisalions around race equality and more recently around refugee and asylum seekers as this has become a very topical subject wilh the increase in numbers in our area and Ihe lack of knowledge of many agencies. Like many other charities we lack specific funds or resour5 for this area of work and so we do what we can with what we have, but are aware that we could certainly do belter. We use our website, and also our facebook and Iwiller pages to best advantage. as well as increasingly whats app lo access groups of people such as our learners and get messages out quickly. Transforming Communily Engagement wlth BAME Communities This health related project started in November 2021.. because of issues wilh staffing we were allowed an exlension unlil May 2024. The project was all about lackling heallh inequalities in Cheshire East and was funded by NHS Charities Together. It was a partnership between ourselves, Irish Communily Care and Palhways looking at how we can tackle health inequalities for BAME communities targeting those most in need. The key elements of the work were.. Mapping of BME communities in Cheshire East Support for BME individuals Support for NHSNoluntary Sector Unfortunalely, we experienced some serious problems on this project - we lost our full-time lead on this in February 2023, managed lo re recfuII only lo lose them a few months later. Given Ihe short peiiod of lime left on the projecl we had lo Change the way in which we delivered and also gave some elements up - such as Ihe idea of developing a social enterprise for translation and interpreting. ICC had also struggled lo recruit a worker for the Gypsy Traveller element of the bid, bul we were fortunate in thal we finally secured a part lime Gypsy Traveller worker who was employed by us and supported by ICC. She did a lantastic job buildin9 relalionships with the communily and raising a number of key health issues wilh the NHS and others. Key outcomes were - changes in delivery of services al Leighton hospital around maternity for Gypsy Traveller mums, lunch and leam sessions delivered around Gypsy Traveller issues, increased number of Gypsy Traveller families regislered wilh GPS and not using A&E services. Pathways were also a huge conlributor to the project and helped to organise a Women's Health event, developed a regular health related pod cast, organised private scans on Black women as a result of research into Black women's pain issues and fed in significant informalion about the needs of Eastern European communities. Bridging the Gap This project has been successfully extended for 2 years until Ihe end of December 2025. This funding has allowed us lo continue to employ a part lime health worker lo address health inequalities. This post works wilh BAME communities, helping people to access appropriate healthcare and raising awareness of ofiseases and health problems Ihat affect BAME communilies primarily. Hong Kong BNO Project Funding from the Department of Levelling Up ended in March 2024 and has required us lo apply for further funding lo continue this project into the rest of 24125. Our two project workers Lionel and Lydia have done an awful lol of work to support Hong Kongers in the area. running Conversational English groups in Warrington and now Crewe areas, organising events on issues pertinent to Hong Kongers such as employability, education, health and immigration. providing opportunities for socialising as well as one to one support. They also have been organising large scale events for festivals such as Chinese New Year and the mid-Autumn festival.
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Financial review With the number of projects and the expansion of the ESOL work, the financial situation is good. However, we are very reliant on unstable funding at the moment and we need lo work towards mulli year agreemenls for core costs. The immigration service is currently unfunded. so moving towards a legal aid contract may go someway to securing the future of that very much needed service. Res0eS poliGy Our policy is to have charitable reserves at the level of 250A of unrestricled income and these are currently comfortably in excess of this policy. Plans for future periods We plan lo continue lo deliver our existing services. as well as seeking additional funding, particularly in order lo support our work around immigralion and refugeeslasylum seekers. structure, governance and management The company is limited by guarantee, and regislered as a charity. 11 is adminisleTed by the trustees, who are also directors of the company. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the dale of signature of Ihe financial slalemenls were: Mrs B Virdee Lace Mr T Al-Jorani Ms D S Naidu Mr E Bowers Mrs K Dickson Mr P Walton Mr R Herd Ms S Burhani Mrcyip Mr H Aljanob (Resigned 27 April 2023) (Resigned 21 May 2023) {Appointed 27 April 2023) (Appointed 27 April 2023 and resigned 22 October 2024) Recriiitment aiid appoii?tmeiil of triistees Trustees are nominated from Ihe general membership of the organisalion and then stand for election al the AGM each year, following the process sel out in the Rule Book. However, where there are vacancies Ihrough Ihe year, the Board will appoint into those vacancies taking account of the skills set needed for the organisation at that point. Anyone filling a casual vacancy is then required to sland at the next AGM following their appoinlmenl. The Trustees, report was approved by the Board of Trustees. Mr T Al-Jorani Trustee 18 December 2024
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE I report lo the Irustees on my examination of the financial statements of Cheshire Halton + Warrington Race and Equality Centre (the charity) for the year ended 31 March 2024. Responsibilities and basis of report As Ihe trustees of the charity (and also its directors for the PUTposes of company law) you are responsible for the preparation of the financial slalements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the financial slalemenls of the charity are not required lo 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 slalemenls carried out under section 145 of the Charities Acl 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(51(b} of the 2011 Act. Independent examiner's statement Since the charity s gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualilied lo undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies. I have completed my examination. I confirm that no matters have come lo my attenlion in conneclion with the examination giving me cause lo believe that in any material respect: accounting records were not kept in respect of the charity as required by seclion 386 of the 2006 Act. or the financial slatemenls do not accord with those records., or the financial slalemenls do not comply with the accounting requiremenls of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a maller considered as part of an independent examination., or the financial slalemenls have not been prepared in accordance with the methods and principles of the Slalement of Recommended Practice for accounting and reporting by charilies applicable lo charities preparing their accounts in accordance wilh 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 conneclion with the examination to which allenlion should be drawn in this report in order to enable a proper understanding of the financial statements lo be reached. Jamos Hargreaves FGA Cholmondeley House Dee Hills Park Chester Cheshire CH3 SAR Dated.. 18 December 2024
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacies Charitable activities other trading activities Investments 42.348 32.076 344,328 2,218 55,947 98,295 32,076 442,431 2.218 72.569 40.948 255.044 354 147,413 219,982 40.948 425,263 354 98.103 170,219 Total Income 420,970 154.050 575,020 368,915 317,632 686,547 Expenditure on: Charitable activities 384,829 205.708 590.537 326,658 313,563 640,221 Total expendlture 384,829 205.708 590,537 326.658 313,563 640,221 Nèt incomellexpenditure) 36,141 {51,658) (15,517) 42,257 4,069 46,326 Transfer5 between funds 9.708 <9,708) Net movement In funds 45,849 <61.366) (15.517) 42,257 4.069 46,326 Re¢onclllatlon of funds: Fund balances at 1 April 2023 132,488 126,842 259.330 90,231 122.773 213,004 Fund balances at 31 March 2024 178.337 65,476 243,813 132,488 126,842 259,330 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from conlinuing aclivilies.
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Current assets Debtors Cash at bank and in hand 13 41.637 240.241 80,826 219,424 281.878 3¢JO,250 Creditors: amounts falling due within one year 14 {38,065) (40.920) Net current assets 243,813 259.330 Net assets excluding penslon liability 243,813 259,330 The funds of the charity Reslricled income funds UnTeslricled funds 15 65,476 178,337 126,842 132,488 243,813 259,330 The company is entitled to the exemption from the audit requirement contained in sedion 477 of the Companies Act 2006, for the yeaf ended 31 March 2024. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect lo accounting records and the Pfeparalion of financial stalemenls. The members have not required the company to obtain an audit of ils financial slalemenls for the year in question in accordance with seclion 476. These financial slalements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements We approved by the trustees on 18 December 2024 Mr T Al-Jorani Trustee Company registration number 03883721 (England and Wales) 10-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charity information Cheshire Halton + Warringlon Race and Equality Centre is a public benefit entity and a private company limited by guaranlee incorporated in England and Wales. The regislered office is Unity Centre, 17 Cuppin Street, Chester. CHI 2BN. 1.1 Accounting convention The financial statements have been prepared in accordance wilh the charity's Igoverning documentl. the Companies Act 2006. FRS 102 'The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland" {"FRS 102") and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Repiiblic of Ireland (FRS 102)" (effeclive 1 January 20191. The charity is a Public Benefit Enlily as defined by FRS 102. The charity has laken advantagè of Ihe provisions in the SORP for charities not to prepare a Stalemenl of Cash Flows. The financial slatemenls are prepared in sterling, which is the funclional currency of the charity. Monetary amounls in these financial slalemenls are rounded lo the nearest £. The financial statements have been prepared under the historical ¢osl convention. The principal accounting policies adopted are set oul below. 1.2 Golng concern Al the lime of approving Ihe financial slalements, Ihe Iruslees have a reasonable expectation that the charity has adequate resources lo conlinue in operalional exislence for Ihe foreseeable fulure. Thus the Iruslees continue lo adopt the going conGern basis of accounting in preparing the financial slalements. 1.3 Charitable funds Unreslricled funds are available for use al the discretion of the trustees in furtherance of their charilable objectives. Reslricled funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of Ihe restricted funds are sel oul in the notes to the financial slatemenls. Endowment funds are subject to specific conditions by donors that the capital musl be maintained by the charity. 1.4 Income Income is recognised when the charily is legally entitled lo it afler any performance conditions have been mel, the amounts can be measured reliably, and il is probable thal income will be received. Cash donations are recognised on receipt. Other donalions are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amounl. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or olhefwise if the charity has been notified of an impending distribution, the amounl is known, and receipt is expecled. If the amount is not known, the legacy is treated as a conlingenl asset. 11
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a Ihird party, il is probable that a Iransfer of economic benefils will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is dassified by aclivily. The costs of each activity are made up of the total of direct Costs and shared costs, including support costs involved in undertaking each activity. Direct costs allfibutable to a single activity are allocated directly to that activity. Shared costs which contribute lo more Ihan one activity and support costs which are not altribulable lo a single activily are apportioned belween those activities on a basis consislenl with the use of resources. Central staff costs are allocated on Ihe basis of time spent, and deprecialion charges are allocated on Ihe portion of the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairmenl losses. Depreciation is recognised so as lo wrile off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and equipment Fixtures and fittings 250/• reducing balance 25. reducing balance The gain or loss arising on the disposal of an asset is determined as Ihe difference belween the sale proceeds and the carrying value of the asset, and is recognised in Ihe slalement of financial aclivilies. 1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposils held at call with banks, olher short-term liquid investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in currenl liabilities. 1.8 Financlal instruments The charity has elected lo apply Ihe provisions of Section 11 '8asic Financial Instruments, and Section 12 'other Financial Instruments Issues, of FRS 102 to all of rts financial instruments. Financial instruments are recognised in Ihe charity's balance sheel when Ihe charity becomes party to the conlraclual provisions of the inslrLsmenl. Financial assets and liabilities are offset. with Ihe net amounts presented in the financial slalemenls, when there is a legally enforceable right lo set off the recognised amounts and there is an intention lo settle on a net basis or lo realise the assel and sellle Ihe liability simultaneously. Baslc financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured al transaction pri including transaction costs and are subsequently carried al amorlised cost using the effective interest method unless the arrangement constitutes a financing Iransaction. where the transaction is measured at the present value of the future receipts discounted at a market rale of interest. Financi21 assets classified as receivable within one year are not amortised. 12-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policlos (Continued) Basic flnancial liabllities Basic financial liabilities, including creditors and bank loans are initially recognised at transaclion price unless the arrangement constitutes a financing transaclion. where the debt instrument is measured at the present value of the future payments discounted at a markel rate of interest. Financial liabilities Glassified as payable within one yea¥ are not amortised. Debt inslrumenls are subsequently carried at amorlised cost, using the effective interest rale method. Trade creditors are obligations to pay for goods or ServIS that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabililies if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at Iransaction price and subsequenlly measured al amortised cost using Ihe effeclive inleresl method. Derecognition of flnancial Ilabilities Financial liabilities are derecognised when the ¢harily's contractual obligations expire or are discharged or cancelled. 1.9 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services ar8 received. Crltlcal accounting estlmates and Judgements In the application of the charity's accounting policies, the trustees are required lo make judgements, estimates and assumptions about the carrying amount of assets and li2bililies that are not readily apparenl from other sources. The estimates and associated assumptions are based on historical experien and other factors that are considered lo be relevant. Actual resulls may differ from these eslimales. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting eslimales are recognised in the period in which Ihe estimate is revised where the revision affects only that period. or in the period of the revision and future periods where Ihe revision affects both current and future periods. Income from donations and legacies Unrestricted Restrlcted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Donations and gifts Grants receivable 19,357 50 19.407 5,087 2,238 7,325 22,991 55,897 78,888 67,482 145,175 212,657 42,348 55,947 98.295 72.569 147,413 219,982 Donations and gifts General Asylum Drop in 2.311 17.046 50 2,361 17.046 2,980 2.107 2,238 5,218 2.107 19,357 19,407 5.087 2.238 7,325 13-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from donations and legacies (Contlnued) Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Grants receivable for Core activities General fund 4,800 Hong Kong BNO project Afghan support Ukrainian classes Biidging the gap Household support fund 4.800 55,897 18.191 2.024 2,024 44,775 37,770 27,688 400 100,000 55,897 44,775 18.191 37.770 27,688 400 100.000 22,991 55,897 78,888 67.482 145,175 212,657 Income from charltable activities Unrestricted Unrestricted funds funds 2024 2023 Charitable activities General fund 32,076 40,948 Income from other trading activities Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 General fund Unity Centre Contracts Adult learning 12.000 15,117 317,211 12.000 15.117 415.314 18,331 16,553 146.078 74.082 18,331 16.553 316.297 74,082 98,103 170,219 Other trading activities 344,328 98.103 442,431 255,044 170,219 425,263 14-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from investments Unrestricted Unrestricted funds funds 2024 2023 Interest receivable 2.218 354 Expenditure on tharitable activlties Unrestricted Unrestricted funds funds 2024 2023 Direct costs Staff costs Purchases Awards & grants Rent Rates & water Light & heat Repairs & maintenance Insurance Other motor & travel costs Legal & professional fees Telephone Other office costs Computer costs Publicity Books & subscriptions Olher 270,353 252,891 5,887 97,530 13,709 16,259 8,513 3,849 1,775 10,619 129,784 4,356 29,974 4,636 2,117 402 52,743 28,645 14,683 10,483 1,848 12,787 148,691 3,946 51,449 7,824 270 1,513 33,599 586,091 635,044 Share of support and governance Costs {see note 8) Governance 4,446 5,177 590,537 640,221 Analysis by fund Unrestricted funds Restricted funds 384,829 205,708 326,658 313.563 590,537 640,221 15-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs allocated to activities 2024 2023 Governance costs 4,446 5,177 Analysed between: Unreslricled funds 4,446 5,177 2024 2023 Governance costs comprise: Accountancy Independent examination fees 1,146 3,300 2,235 2,942 4,446 5,177 Net movement In funds 2024 2023 The net movement in funds is stated after chargingl(crediling)- 10 Trustees None of Ihe Iruslees (or any persons connected with them) reoived any remuneration or benefils from the charity during the year. 11 Employees The average monthly number of employees during the year was: 2024 Number 2023 Number Admin Supporting charitable activilies Total 10 Employment costs 2024 2023 Wages and salaries 270.353 252.891 There were no employees whose annual remuneration was more than £60.000. 16-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Taxation The charity is exempt from laxation on its aclivilies because all ils income is applied for charitable purposes. 13 Debtors 2024 2023 Amounts falling due within one year: Trade debtors Prepayments and accrued income 19,102 22,535 50,732 30,094 41,637 80,826 14 Creditors: amounts falling due within one year 2024 2023 Other laxalion and social securily Trade creditors Accruals and deferred in¢ome 2.321 28,286 7.458 4.014 24.017 12,889 38.065 40,920 15 Restricted funds The restricted funds of the charity comprise the unexpended balances of donalions and grants held on trust subject lo specific conditions by donors as to how they may be used. At 1 April 2023 Incoming Resources resources expended Transfers At 31 March 2024 Big Lottery Gypsy Traveller Research Bridging the gap CWAC E&D Grant CWP Asylum Projecl Hong Kong BNO Project Household Support fund Transforming BAME Coinmunilies Daresbury contract Learner support Ukrainian Hardship fund Hong Kong BNO Bridging Money RSMP HK Events (3) 9.708 252 1.665 {296) 20.285 1.727 {3) (9,708) 14,965 (16,427) (1,210} 1,665 (296) 22,248 1,727 14.317 45,189 {14.317) (43.226) 80.505 5,566 5,716 1,717 30.¢J)9 21.360 14.586 (74,565) (21.465) (15.525) (616> 35.949 5,461 4,777 1,101 6,224 7.400 (12,067) (7,500) {5,843} (100} 126,842 154,050 (205.708) (9,708) 65,476 17-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Restricted funds (Continued) Previous year: At 1 April 2022 Incoming Resources resources expended Transfers At 31 March 2023 Big Lottery Gypsy Traveller Research Bridging the gap CWAC E&D Grant CWP Asylum Project Hong Kong BNO Project Household Suport fund Transforming BAME Communities Daresbury contract Learner supporl Ukrainian Hardship fund Welcome grant (1) 9,708 1,555 1,665 1.636 29,372 14,257 {2) (3) 9,708 252 1,665 {296) 20.285 1,727 15.338 (16.641) 22.930 55.179 100.000 (24.862) {64.266) (112.530) 64,581 85.642 15.470 16.456 1.817 4.800 (69.718) (9,904) (10,740) (100) (4,800) 80,505 5,566 5,716 1,717 122,773 317.632 {313,563) 126,842 16 Unrestricted funds The unrestricted funds of the charity comprise Ihe unexpended balances of donalions and grants which are not subject lo specific condilions by donors and grantors as lo how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2023 Incoming resources Resources expended Transfers At 31 March 2024 General fund Co-op fund 127.705 4.783 420,970 (384,829> 9,708 173,554 4,783 132,488 420.970 (384,829) 9.708 178,337 Prevlous year: At l April 2022 Incoming resources Resources expended Transfers At 31 March 2023 General fund Co-op fund 85,448 4,783 368,915 (326.658) 127,705 4,783 90,231 368.915 (326,658) 132.488 18-
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Analysls of net assets between funds Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Current asselsl{liabilities) 178,337 65,476 243.813 178,337 65,476 243,813 Unrestrlctèd funds 2023 Restricted funds 2023 Total 2023 At 31 March 2023: Current asselsl{liabililies) 132.488 126,842 259,330 132,488 126,842 259,330 18 Related paty transactions There were no disclosable related pariy Iransactions during the year {2023 - none). 19 Llmlted by guarantee Cheshire Hallon & Warringlon Race & Equalily Cenlre is a company limiled by guarantee and accordingly does not have a share capital. Every member of the company undertakes lo contribute such amount as may be required not exceeding £1 to the assets of the charitable company in Ihe event of ils being wound up while he or she is a member. or within one year after she ceases lo be a member. 19-