Charity registration 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 2025
) Hargreaves & Woods
CHARTERED ACCOUNTANTS & BUSINESS ADVISERS

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
CONTENTS
Page
Legal and admini51rative infomiation
Trustees, report
Independent examinerfs report
statement of financlal activities
Balance sheet
10
Notes to the financial statements
11-20

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs 8 Virdee Lace
Mr T Al-Jorani
Ms D S Naidu
Mrs K Dickson
Mr R Herd
Mrcyip
Mrs S Moss
(Appointed 27 February 2025)
Charity number (England and Wales)
1088019
Company number
03883721
Registered office
Unity Centre
17 Cuppin Street
Chester
CH12BN
Indapendont examlner
James Hargreaves FCA
Cholmondeley House
Dee Hills Park
Chester
Cheshire
CH3 SAR

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial slatements for the year ended 31 March 2025.
The financial slalements have been prepared in accordance with the accounting policies set out in note 1 to the
financial slalemenls and comply with the charitvs goveming document. the Companies Act 2006 and "Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporling Standard applicable in the UK and Republic of Ireland (FRS
102)" (effective 1 January 2019).
Objectives and actlvlties
Objectives
The company exists to eliminate discrimination. particularly ra￿ discrimination and promote equality and good
relations between persons of different groups. In setting these objectives, the directors have given due
consideration to guidance published by the Charity Commission on public benefit.
Activities
To achieve Its oblectlves the company provides a wide variety of services to support seNice users. including ESOL
provision, immigration advice, language support. capacity building and olher seNices thal help migrant
communities, especially refugees and asylum seekers.
Public b8n8fit
The trustees have pald due regard to guidance issued by the Charity Commission in deciding what aclivi118s Ihe
charity should undertake.

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance
Significanl aGtivili8s and achi6v8ments against obieclivas
General
The REC is based at the Unity Cenlre in Chester but its area of benefit remains that of 'old Cheshire. which includes
Halton and Warrington unitary authority areas.
In order lo progress the work, the charity employed a total of 13 members of staff in this year under review - a chief
of staff (director), Iwo part time immigration advisers, two part time information officers, a bi-lingual support worker,
a part time volunteer co-ordinator, two part time ESOL support workers. a part time health inequalities worker, a part
time Gypsy Traveller community engagement worker and two part time Hong Kong BNO project officers. It also
engaged the services of a number of self-employed ESOL tutors and a wide range of volunteers to support ils
seNices.
Immlgratlon advlce
The immigration advice service has grown consistently since we registered with the OISC (now the IAA) back in
2019. Karen and Kelda, our immigration advisers have been working lo capacity trying lo manage the huge
numbers accessing the service. One of the key issues is the lack of legal aid organisalions in the localily to refer
cases lo. This is especially true for asylum seekers and the service has therefore been bridging a gap there, taking
on asylum seekers who have no representation and no hope of securing any. In the year under review Karen and
Kelda continued lo attend local asylum hubs across the area lo give advice and support as well as managing
complex claims like human rights cases. complex family cases and domestic abuse.
We had bid for a legal aid conlracl which would have started in September 2024. Although il was successful, there
are a number of complex requirements that we realised we could not meet to start up that contract. However, the
organisalion remains commilled to securing a conlract in the future, and in this last year we have become part of
the Justice Together Initiative run by Asylum Aid. which provides free support, training and menloring for
organisalions on this path.
In terms of numbers of cases, the seNice consistently has over 100 open cases, dealing with all sorts of different
types of applications
from applications for ILR to domestic abuse cases. The development of the immigration
seNice is a key priorily for the organisalion: we know there is a gap in terms of good quality, free immigration
support in the area. 11 cannot be underestimated the importance of being able to support individuals to regularise
their immigration status and help them to have a future in the UK.
2024 signalled the roll out of evisas. and to aid this the Home Office released funding for organisations lo support
the most vulnerable to create an evisa. We were one of those organisations and we Iherefore were able lo increase
the hours of one of our advisers to full time from September 2024. Although this funding has been welcomed, the
biggest challenge has been that a lot of the enquiries have been about 'new flow, rather than 'old flow. cases which
is what the funding was aimed at. We have found that many people have already gol Iheir evisa but h￿e gol wrong
information on it and need further help and assistan￿ which we have given, despile this not falling within the
funding. Therefore. there has been an increase in our general enquiries because of the introduction of evisas.
The Unily Centre
CHAWREC continued to manage the Unity Centre as a focal point for BME communities. This involves the day to
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 2025
ESOL
With the increasing demand for ESOL over Ihe lasl few years, we made significant investment in our staffing in
order lo meet this need. Lasl year saw us complete the intemal ESOL team with the addition Kelsie Shute as
Outreach Manager starting in Seplember 2024. Last year also saw us take on a new contract with Cheslire East
council so that we were able to offer ESOL right across the Cheshire area.
This last year we offered the most classes that we ever had, not only in the Unity Cenlre, but also in Ellesmere Port,
Winsford, Northwich, Crewe and Macdesfield. We are lucky that we have a strong team of staff. lutors and
volunteers lo support our classes.
We have retained specialist support workers -our Arabic support worker. Dina still provides help in lower level
classes when needed and we also have retained lryna as a Ukrainian Support Worker. Having speakers of key
languages within the organisation is vital for learners.
Community Café
The Community Café has remained closed this year to Ihe public, although it is used internally for a variety of
events and services including Ihe Craft and Chat group, the asylum hub and as a break lime area for our many
ESOL classes.
One of the ¢ontinuing problems Is water leaking into the café and kitchen area, due lo prob16ms with the roof and
gutlering. This is something we are continuing lo work on with Cheshire Wesl & Chester Council to resolve.
It remains our intention lo 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. Despile having
no specific funding to continue the weekly hub we have managed to maintain it through small grants and donalions
because we know how needed il is.
On the day we try to ensure as many services as possible are available, including our immigration team, health
worker and bilingual support workers. Asylum seekers are able to access a cooked meal, refreshments, donations
such as hygiene products and a free ESOL class. We also sometimes gel funding for activities and days out, so this
last year we had an Eid celebration and also was able to take a group lo the Arabic Arts Festival in the summer.
We know the positive impact of the hub on asylum seekers mental health and so we have campaigned ￿nsISten11Y
for funding lo support this through local commissioners and we remain on the Mental Health Alliance where we
promote the needs of this group on a regular basis. We managed to secure some funding lo run some menlal
health support courses for asylum seekers. through CWAC. This has led to us starting art for wellbeing classes for
asylum seekers and more recently for Ukrainian women, who we also identified were struggling with their mental
health

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Policy and Partnerships
Partnerships have always played a key role in the organisation,. being conscious of the limited resources we have
working with others enables us to gain a wider reach. Given that the Direclor is now the only member of staff with
this remit, we have to choose our involvement carefully to give maximum value. We no longer receive funding for
involvement in any partnerships, so they musl contribute lo our wider aims and objectives.
Although the pandemic seems a long time ago, its impact has been lasting with changes to the way we work
becoming permanent. Staff now all work on a hybrid basis and this remains Irue 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 il works out much cheaper
less travel
expenses and less time travelling, but it does compromise building relationships.
During 2024125 we have been involved in-
Cheshlre Gypsy Traveller Strateg1¢ Partnershlp - this looks at issues around Gypsies and Travellers. We, along
with other partners gel updates on issues around Gypsies and Travellers such as planning applications,
unauthorised encampments etc and make representations to ensure fair Irealmenl
Halton MAF for Asylum Seekers and Refugees- this group looks at the refugee programmes and asylum
seekers coming inlo Hallon area. We continue to play an active role, sharing information and advice around our
experiences with refugee communities.
Cheshlre West 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 to work together to tackle any problemsl
issues.
Cheshire West 4 Sanctuary- a group that brings together those working with sanctuary seekers across West
Cheshire.
Prevent Cheshlro West - this is a group that keeps abreast of counter terrorism Inllialives and discusses any
concerns about individuals at risk of radicalisation.
Cheshlre West Mental Health Alllance- this group brings together voluntary sector organisalions around mental
health issues, working together to improve the MH system and offer a better deal for service users.
NW Asylum Seeker Contract Meeting - this is a group that brings together voluntary sector reps across the NW,
with the Home Office, Serco and RSMP to discuss issues around asylum in the region.
The Director is also on the Trustee Board at Cheshire West Voluntary Adion.
Communlty Development
Our community development work is now primarily delivered through our work at the Unity Centre. We no longer
have staff to undertake specific work with groups, although we do try to assist Ihem as much as possible., for
example providing support with key events like Diwali.
AII BME community organisations can utilise the Centre's rooms al a reduced rate (or freel, they can have a p05t
box, their own copier code (again at subsidised rates) and we assist with social media, publicity and administration
as far as possible.
We also conlinue to facililale the BME Consultation Panel
which gives communily members an opportunity lo
have a say in policy and practice. Unfortunately, the panel is less used Ihan in previous years, primarily we think
because of the reductions in budgets around consultation. However we continue to maintain the panel and each
year we run at least one ¢onsullalion.

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Publlc awareness and campaigns
We try to raise awareness of both our organisation and of key issues around ra￿ equality through as many
avenues as we can. All of our staff have promotional materials, which they use at community events lo raise
awareness of their work. We undertake ad hoc training for organisations around race equalily and more recently
around refugee and asylum seekers as this has become a very topical subject with the increase in numbers in our
area and the lack of knowledge of many agencies.
Like many other charities we lack specific funds or resources for this area of work and so we do what we can with
what we have, but are aware that we could certainly do better. We use our website, and also our facebook and
Iwilter pages to besl advantage, as well as increasingly whats app to access groups of people such as our learners
and gel messages out quickly.
Transformlng Community Engagement wlth BAME Communilies
This health related project started in November 2021. because of issues with staffing we were allcwed an exlension
until May 2024 which is when it ended. The project was all about tackling health inequalities in Cheshire East and
was funded by NHS Charitiès Together. 11 was a partnership between ourselves, Irish Community Care and
Pathways looking al how we can tackle heallh inequalities for BAME communities targeting those most in need.
The key elements of the worf( were:
Mapping of BME communities in Cheshire East
Support for BME individuals
Support for NHSIVoluntary Seclor
The project only had a couple of months left at Ihe beginning of this reporting period, bul we still had Amy, our
Gypsy Traveller Communily Engagement Officer who was doing some fantastic work with the communities. She
wrote up a full report on the needs of Gypsies and Travellers health at Ihe end of the project and organised an event
bringing together various agencies lo talk about the findings lo leave a legacy.
Brldglng the Gap
This project has been successfully extended for 2 years until the end of December 2025. This funding has allowed
us to Continue to employ a part lime health worker to address health inequalities. This post works with BAME
communities, helping people to access appropriate healthcare and raising awareness of diseases and health
problems that affect BAME communities primarily.
Hong Kong BNIOI Project
We secured funding from RSMP lo conlinue our project supporting Hong Kongers in the sub region, albeit with a
slighly different focus lo enable local communities to develop networks. Our project workers Lionel and Lydia
continued lo do significant amounts of work lo support Hong Kongers in the area, running Conversational English
groups in Warrington and 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.
Volunteering for Unity
This year we secured funding from the UK Shared Prosperity Fund through Cheshire Wesl council for a
volunteering projecl - the idea behind it being that it would develop the capacily of the organisation to respond lo
the increasing demands on ils services. We employed a part time volunteer c￿ordInatOr who has developed new
policies and procedures for volunteers, ensured they are adequalely trained and supported and increased the
numbers of volunteers being utilised by the organisalion. This has become a fijndamental part of our work as it has
enabled us to ulilise volunteers effectively and developed our capacily significantly.

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Flnancial review
With the number of projects and the expansion of the ESOL work, Ihe financial situation is good. However, we are
very reliant on unstable funding at the moment and we need to work towards mulliyear agreements for core costs.
The immigration service is currently unfunded, so we need to find some larger funds to sustain this before we can
move lowards a legal aid contract. We also have a number of projects coming to an end next year so we will need
lo secure further funding to continue those.
Reserrfes policy
Our policy is to have charitable reserves at the level of 25% of unrestricted income and these are currently
comfortably in excess of this policy.
Plans for future pèrlods
We plan to continue lo deliver our existing services, as well as seeking additional funding, particularly in order to
support our work around immigration and refugeeslasylum seekers. The building is also in need of some
investment, so we will need to seek further funding for this.
structure, governance and management
The company is limited by guarantee, and registered as a charity. It is adminlslered by the trustees, who are also
directors of the company.
The Iruslees, who are also the directors for the purpose of company law, and who Se￿ed during the year and up to
the dale of signature of the financial statements were..
Mrs B Virdee Lace
Mr T Al-Jorani
Ms D S Naidu
Mrs K Dickson
Mr R Herd
Ms S Burhani
Mrcyip
Mr H Aljanob
Mrs S Moss
(Resigned 27 Febnjary 2025)
(Resigned 22 Odober 2024)
(Appointed 27 February 2025)
Recruitment and appointment of trustees
Truslees are nominated from Ihe general membership of the organisation and then sland for election at the AGM
each year, following the process set out in the Rule Book. However, where there are vacancies.Ihrough the year, the
Board will appoint into Ihose vacancies taking account of the skills set needed for Ihe organisalion al Ihat point.
Anyone filling a casual vacancy is Ihen required to sland at the next AGM followin9 their appointmènt.
The Trustees, report was approved by the Board of Trustees.
Mr T Al-Jorani
Trusteo
Date: .

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 Iruslees on my examination of the financial statements of Cheshire Halton + Warringlon Race and
Equality Centre (the charity) for the year ended 31 March 2025.
Responsibilities and basls of report
As the trustees of the charity {and also ils directors for the purposes of company law), you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of
the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the
charity's financial slalements carried out under section 145 of the Charilies Act 2011. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 145(5>{b) of the Charities Act 2011.
Independent exarnlnerfs statement
Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body listed
in section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the examination because l am
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 to my attention In connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act
2006.
the financial statements do not a¢¢ord with those records; or
Ihe financial slalements do nol comply wilh the accounting requirements of section 396 of the Companies Act
2006 other than any requirement Ihal the financial statements give a true and fair view, which is not a maller
considered as part of an independent examinalion,. or
the financial slalements have nol been prepared in accordance with the methods and principles of the
Slalemenl of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their financial slalements in accordance wilh the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).
I have no COn￿rnS and have come a¢ross no olher matters in connection with the examination to which attention
should be drawn in this report in order lo enable a proper understanding of the financAal statements to be reached.
James Hargreaves FCA
Cholmondeley House
Dee Hills Park
Chester
Cheshire
CH3 SAR

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted Restricted
funds
funds
2025
2025
Total Unrestricted Restrlcted
funds
funds
2024
2024
Totsl
2025
2024
Notes
Income from:
Donations and legacies
Chaiitable activities
Other Irading aclivilies
Investments
5,236
41,374
446.740
1,493
4.197
9,433
41,374
611,763
1.493
42,348
32,076
344.328
2,218
55.947
98,295
32,076
442,431
2,218
165,023
98.103
Totsl Income
494,843
169,220
664.063
420,970
154,050
575,020
Expéndlture on:
Charitable activities
531,410
185,817
717.227
384,829
205,708
590,537
Totsl èxpenditure
531,410
185,817
717,227
384,829
205,708
590,537
Net expendlture
<36.567)
(16,597)
(53,164)
36,141
(51,658)
(15,517)
Transfers between
funds
9.708
{9.708)
Nat movement In
fund8
(36.567) (16.597)
(53.164)
45.849
(61,366) <15,517)
Reconciliation of funds:
Fund balances al 1 April 2024
178,337
65.476
243,813
132,488
126,842
259,330
Fund balances at 31 March
2025
141,770
48,879
1￿.649
178,337
65,476
243,813
The stalemenl of financial activities Includes all gains and losses recognised in the year. All income and expenditure
derive from Continuing aclivilies.

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Notes
Current assets
Debtors
Cash at bank and in hand
13
151,684
87,542
41,637
240.241
239,226
281,878
Creditors: amounts falling due wlthln
one year
14
(48.57n
{38,065)
Net current assets
190,649
243,813
The funds of the charity
Reslricled income funds
Unreslricled funds
15
16
48,879
141,770
65,476
178,337
190,649
243,813
The company is entitled lo the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complying with the requiremenls of the Companies Act 2006
with respect to accounting records and the preparation of financial slalemenls.
The members have not required Ihe company to obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the truslees on .
Mr T Al-Jorani
Trustee
Company ￿giStratIon number 03883721 (England and Wales)
10-

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
Cheshire Hallon + Warrington Race and Equality Centre is a public benefit entity and a private company
limited by guarantee incorporated in England and Wales. The registered office is Unily Centre, 17 Cuppin
Street, Chester, CH12BN.
1.1 Accounting conventlon
The financial slalements have been prepared in accordance with the charitys governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in thè UK and Republic of
Ireland" and Ihe Charities SORP "Accounting and Reporting by Charities.. Slalement of Recommended
Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102)" The charity is a Public Benefit Entity as defined by
FRS 102.
The charity has taken advantage of the provisions in the SORP for Charities not lo prepare a statanent of
cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearesl £.
Th8 financial slalements have been prepared under the hislori¢al cost convention. The principal accounting
policies adopted are sel out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charily
has adequate resources to Continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of a¢¢ounling in preparing the financial statements.
1.3 Charltable funds
Unreslricled funds are available for use at the dIs￿ellOn of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes lo the financial statemenls.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to il after any performan￿ Condilions have been mel,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on re￿ipt. Other donations are recognised once Ihe charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations re￿iVed under Gift Aid or deeds of covenant is recognised at the lime of Ihe donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending dislribulion,
the amount is known. and receipt is expected. If the amount is not known, the legacy is treated as a
Contingent asset.
11

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised onoe there is a legal or constructive obligation to transfer economic benefit lo a
third party, il is probable that a transfer of economic benefits will be required in setllement, and the amount of
the obligation Can be measured reliably.
Expenditure is classified by aclivily. The ¢osts of each activtty are made up of the tolal of dIr￿t costs and
shared costs, including support costs involved in undertaking each activity. Direct costs allribulable to a single
activity are allocated direclly lo that aclivily. Shared costs which conlribute lo more than one activity and
support costs which are not atlributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of lime spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured al cost and subsequently measured at ¢ost or valuation, net of
depreciation and any impairment losses.
Depreciation Is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bas8S:
Plant and equipment
Fixtures and fillings
25OA reducing balance
25°h reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference belween the sale proceeds
and the carrying value of the asset, and is re¢ognised in the statement of financial aclivilies,
1.7 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposils held at call with banks, other short-term liquid
inveslmenls with original malurilies of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in Current liabilities.
1.8 Flnanclal Instruments
The charity has elected lo apply the provisions of Section 11 '8asic Financial InstrLtments' and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of its financial inslrumenls.
Financial instruments are recognised in the charills balance sheel when Ihe charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts p￿Sented in the financial slalements, when
there is a legally enforceable right to set off the recognised amounts and there is an intenlion to setlle on a net
basis or lo realise the asset and setlle the liability simultaneously.
Basic financial assets
Basic financial assets, which indude debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement conslilutes a financing transaction. where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial 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 2025
Accounting policies
{Continued)
Basic financial liabllities
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction pri￿ unless
the arrangement constitutes a financing transaction. where the debt instrument is measured al the present
value of the future paymenls discounted al a market rale of interest. Financial liabilities dassified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cosl, using the effective interest rate method.
Trade creditors are obligations lo pay for goods or services thal have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-¢urrent liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured al amortised cost using the effective interest method.
Derecognition of flnanclal Ilabiiifies
Financial liabilities are derecognised when the charity'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 are
received.
Crltical accounting estlmates and ludgements
In the application of the Charity's acLounling policies. the trustees are required to make judgements, eslimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The eslimales and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basls. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where Ihe revision affects only Ihal
period, or in the period of the revision and future periods where Ihe revision affects both current and fulure
periods.
Income from donations and legacles
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Donations and gifts
Grants
5,236
1,221
2.976
6,457
2.976
19.357
22.991
50
55,897
19,407
78,888
5,236
4,197
9,433
42.348
55,947
98,295
Donatlons and gifts
General
Asylum Drop in
5.236
1,221
6,457
2,311
17.046
50
2,361
17,046
5,236
1.221
6,457
19,357
50
19,407
13-

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donatlons and legacies
{Continued)
Unrestricted Restrlcted
funds
funds
2025
2025
Total Unrestricted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Grants
General fund
Hong Kong BNO project
Afghan support
2,976
2.976
4,800
4,800
55,897
18,191
55.897
18,191
2,976
2,978
22,991
55,897
78,888
Income from charltable activitles
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Charltable actlvSties
General fund
41,374
32,076
Income from othertradlng actlvlties
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestrlcted Restricted
funds
funds
2024
2024
Total
2025
2024
General fund
Unity Centre
Conlracls
17.462
22,347
406,931
17,462
22,347
571.954
12.000
15.117
317,211
12,000
15,117
415,314
165,023
98.103
Other trading activities
446,740
165.023
611.763
344.328
98,103
442,431
Income from investments
Unrestricted Unrestricted
funds
funds
2025
2024
Inlerest receivable
1,493
2,218
14-

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on charitable activities
Unrestrlctod UnrestriGted
funds
funds
2025
2024
Direct costs
Staff costs
Awards & grants
Rent
Rates & water
Repairs & maintenance
Insurance
Other motor & travel costs
Legal & professional fees
Telephone
Other office costs
Computer costs
Publicity
Books & subscriptions
Other costs
281.543
3,000
30,206
22,865
11,373
733
7,866
246,565
4,313
62,537
270,353
28,645
14,683
10,483
1,848
12,787
148,691
3,946
51,449
li
8,990
3,042
3,602
25,403
7,824
270
1,513
33,599
712,038
586,091
Share of 8UPPOrt and governance costs (see note 8)
Governance
5,189
4,446
717,227
590,537
Analy818 by fund
Unrestricted funds
Restricted funds
531,410
185,817
384,829
205,708
717,227
590,537
Support costs allocated to acllvltles
2025
2024
Governance cosls
5,189
4,446
Analysed between:
Unrestricted funds
5.189
4,446
15-

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to activities
{Contlnued)
2025
2024
Governance costs comprise:
Accountancy
Independenl examination fee5
1,207
3,982
1,146
3,300
5,189
4,446
Net movement In funds
2025
2024
The nel movement in funds is stated after chargingl(crediling):
Fees payable for the Independent examination of the charity's financial
slalemenls
3,982
3,300
10 Trustees
None of the ttuslees (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
11 Employees
The average monthly number of employees during the yearwas:
2025
Number
2024
Number
Admin
Supporting charitable aclivilies
12
Total
14
10
Employment costs
2025
2024
Wages and salaries
281,543
270,353
There were no employees whose annual remuneration was more than £60.000.
12 Taxation
The charity is exempt from taxation on rts activities because all tts income is applied for charitable purposes.
16-

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Debtors
2025
2024
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
70,714
2,810
78,160
19,102
22,535
151,684
41,637
14 Creditors: amounts falllng due wlthln one year
2025
2024
Other laxalion and sooal security
Trade creditors
Accruals and deferred income
5,133
32,143
11,301
2,321
28,286
7,458
48,577
38,065
17-

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 April
2024
Incoming Resources
resources
expended
Transfers At 31 March
2025
Big Lottery
Refugee Week Evemt
Bridging the gap
CWAC E&D Grant
CWP Asylum Project
Hong Kong BNO Project
Household Support fund
Transforming BAME
Communities
Dare5bury contract
Learner support
Ukrainian Hardship fund
Hong Kong BNO Bridging
Money
RSMP HK Events
Arabic Arts Festival
Community MH Recovery
Courses
Eid Event
Home Office Evisa
John Moores Foundalion
UKSPF
(3)
(3)
1,800
25.212
{1,800)
(15.635)
(1,210)
1,665
(296)
22,248
1.727
8,367
1,665
{2961
19,222
1,727
35,514
(38,540)
35,949
5,461
4,777
1.101
(34,660)
(16,740)
{4,354)
(500)
1,289
9,571
5,951
601
20,850
5,528
(5.843)
(100)
5,326
(7,270)
{7,7871
(100)
2.440
(2,440)
18,000
2,350
8,902
10,000
33,298
(2,704)
(2,350)
(17.399)
{10.000)
(31.425)
15,296
(8,497)
1,873
65.476
169,220
(185,817)
48,879
18-

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Restricted funds
{Continuedl
Previous year:
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 Project
Hong Kong BNO Project
Household Support fund
Transforming BAME
Communilies
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
(18,427)
<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
30,009
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
16 Unrestricted funds
The unreslricled funds oflhe charity comprise the unexpended balances of donations and grants which are
not subject lo specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been sel aside out of unrestricted funds by the trustees for specific purposes.
At 1 April
2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
General fund
Co-op fund
173.554
4.783
494,843
{531.410)
136,987
4,783
178,337
494.843
(531,410)
141,770
Prevlous year:
At l Aprll
2023
Incomlng
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
19-

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Analysis of net assets between funds
Unrestricted
funds
2025
Restrlcted
funds
2025
Total
2025
At 31 March 2025:
Current asselsl(liabililies)
141,770
48,879
190,649
141.770
48,879
190,649
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Current asselsl(liabililies)
178,337
65,476
243,813
178,337
65,476
243,813
18 Relaled party transactions
There were no disclosable related party Iransactions during the year (2024 - none).
19 Llmlted by guaranteè
Cheshire Halton & Warringion Race & Equality Centre is a company limited by guarantee and accordingly
does not have a share capital.
Every member oflhe company undertakes lo contribute such amount as may be required not exceeding £1 to
the assets of the charitable company in the event of its being wound up while he or she is a member, or within
one year after She ceases to be a member.
-20-