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 Se￿iceS 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 resour￿5 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.
Res0￿eS 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 ServI￿S 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-