Unity Centre Rotherham Financial Statements for the year ended 31 st March 2024 Nmll AC(Y7034 0311012024 COMPANIES HOUSE A19
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Charity number: 1090559 Registered England and Wales Company number: 04312881 Company limited by guarantee Cau.. 076 450 250 Email.. info$laCcoun1Rncys0Iutions.GO.uk wWw.hslacUntan¢ySojU1]on5.(Q.uk
Unity Centre Rotherham Contents of the financial statements for the year ended 31st March 2024 Page Administrative details Trustees {Dlrectors> annual report Independent Examiners Report Statement of Flnanclal Actlvities 8alance She Notes to the accounts 8-12
Unity Centrn Rotherham Administrative detalls for the year endod 3181 March 2024 Charity reglstered number 1090559 (Registered on 13 February 2002) Company registration number th 04312881 (Registered on 29 October 2001) Trust••s (Dir•ctorn) S Moyo A Ahmed S Adalat S. Noreen l Khan Z Green Cummins G Yasseen Secretary A Ahmed R•g5ster•d addre89 The Untty Centre St Leonards Road Rotherham S65 IPD Bankers Cooperatlve Bank PIC PO Box 250 Delf House. Southway Skelmersdale WN8 6wr Unlty Trust bank, P O Box7193, Planetary R08d, Willenhall, IM11 gDG Ind•p•nd•nt Examin•r Heera Slngh FMAAT HSL Accountancy Solutlons Ltd Enterprise House 81a Carr House Road Doncaster DN12BY Page 1
Unity Cenire Rotherham Trustees (Dlrectors) Annual Report for the year ended 31st March 2024 The Trustees, who are also Directors of the charity for the purposes of the Companies Act, submrt their annual report and finanaal statements for the year ended 31st March 2024. Exemptlons The Trustees have taken advantage of the exemptions available to small companies, induding the audit exemption (see statemenl on balance sheet). Alm and objectlves To bring about lasting imFxovements to the quality of Ilfe and economic and soclal opportunrties available to Ethnic Mlnorfty communities as well as the wider community and provide new responses to help break down exlstlng barriers to training and employment opportunlties. To increase the aspirations of local people and develop a commitment to lifelong learning, and equip them wlth the necessary confidence and vocational skills needed to access the labour market. To endeavour to ensure that all groups have access to, and are able to make full use of, The Unlty Centre's facillties, and to asslst In the development of local communliy groups by provldlng venue and facllltSes at affordable rates. To act as a medlum for communities to access malnstream seNices and for stalulory agencies to reach the communities and develop with them appropriate services. To monitor and evaluate serrfices to ensure that the Centre continues to appropriately meet the changing needs of all communities. Induding culiur81 and religious needs of Ethnic Minorfty communities. To provide a safe and secure working environment with rJ)ntinuous training and development opportunities so that personal achievemeni and career advancement proceed in step with the progress of the Centre. To provide a cultural environmeni in which proactNe attitudes can thrive and develop to contribute to a positive and evolutionary chanoe. The specific acllvrtles undertaken over the last year are covered wlthln achievements and perfomiance. Govorning document The charity is registered as a company limlted by guarantee, without share capita5. Its goveming instrument Is its Mernorandum and Articles of Associatlon. Organl8alional Structure The Unity Centre has a Board of Dlrectors made up of key membery& of the communtty we seNe, with at least seventy percent of the Board people from the 8ME communtiy, In line with the constitution,. The Board members all have a dear understandlng of the aims and objectlves of the organlsatlon and the vlslon for the future. The Board has ulllrnate power over the strategic direction of the Centre. The General Manager 8Ctlng as Chlef Executive takes forward approved strategies for progression as well as managlng on an operational level the daily runnlng of the Centre and delivery of service contracts with the Local Authority. The staffing position al the financial year-end (31 st March 2024) is that the Centre employs S staff. one of whom is a full time worker. Staffing is overseen by the General Manager. Staffing breakdown.. 1 Office Admlnistrator (flt), 1 FinanGe Officer 0.8 F.T.E, 3 Part-time caretakers 1.2 F.T.E. one sessional cleaner. The General Manager has overall sponsIbIlItY for all areas. The Board of Director5 meet regularfy to look at the financial sltuatSon, operatlonal performance, pollcy & strateglc directs'onl prOg$S1On. Revlew of actlvilies The Unlty Centre remalns a popular venue for the dellvery ol a wide range of communlty-based leaming opportunllies dellvered by a number of organlsatlons. These range from Acut8 Tralnlng Solutions Ltd, RM8C, SENSE, Refugee Council, RDASH, Reed Wellbelng Ltd, Roterfed, RUCST and many othets. We also hosi a nurnber of community groups io deliver their charitable activities includlng Kashmiri & Yernenl Older Peoples Group, Wah Hong. U3A, Nayi Zindagi. Other hosted and delivered activities Indude sport. exerclse classes and wellbeing workshops. The Unity Centre continues to support the Rorna Dropin, Refugee dropin &Comrnunity Navkjator surgeries. These hlghly popular services provide the local communities with access to support workers to advise anc5 support them through de range of issues including benefrt advice, accessing healthcare, accessing Schools, and accompanying people to appolntments where18nguage Is a malor barrfer. Food Bank - Access to food remained limited for the most disadvaniaged. The Unlly Centre continued to operate a food bank to support Ihose in need. The service is open to all cornmunities in Rotherham. As well as food, toiletries, hygiene products, medlclnes and books were distributed. Over the year we Issued food parcels to 335 households (780) people) Page 2
Unity Centre Rotherham Trustees (Directors) Annual Report for the year ended 31sl March 2024 Review of activities (continued) We coniinue to malntain tight reins on spendlng. We constantly monitor the flnanclal posltlon ol all operatlonal parts of the Centre to ensure that they are viable. Trading conditions remain difficult for the voluntary and community sector as a whole and communily venues in particular. Despite these conditions The Unity Centre has generated a surplus of £133,518 Reserves policy The direclors have discussed a reseNes policy and have developed a fomial policy. The reseNes pollcy aims to ensure Unlty Centre Rotherham's 8Ctivltles can Gontlnue during a period of unforeseen difficultles. The directors consider a target number of free resee5 to be set at between 3 and 6 months of currenl expenditu. Having reserves will enable the organisation to operate in the short lenn 8nd to satisfy legal obligations In the event of the end of funding, a major reduction in funding. or a delay in further funding becoming available. Reserves can also be drawn upon in an emergency or to take advantage of unexpected opportunities. For planned renovation work, £100,000 should be deslonated from reseNes. A further £40,000 is allocated from reserves for repalrs, malntenance and Improvement work. Risk management The major risks to which the cornpany is exposed are examined and reviewed regularly and systems have been established io mitig8te any rlsks identified. M8jor external rfsks to fundlng are currently belng revlewed by the directors. Internal risks are mlnlmized by procedures for aulhortsation of all transactions and to ensure a hlgh quality of service dellvery throughout Ihe organisatlon. siatement of Publlc Benefit We have referred to the guidance Contained in the Charily Commission's general guidance on publ5¢ benefit when revlewlng our alms and ObjeIVeS and in planning our future adivrties. Page 3
Unity Centrn Rotherham Independent Examiners report to the Trustees (Directors) for the year ended 31st March 2024 Slatement of Olrectors and Trustees. responsibilities The trustees (who are also the dlrectors of the Company for Ihe purposes of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Ac£ounting Standards (United Kingdom Generally A¢¢epted Accounling Practice). Company law requlres ihe irustees io prepare flnandal statements for each financlal year whlch glve a true and fair vlew of the state of affai of the charitable company and the group and of the incorning resources and application of resources, including the income and expenditure of the charitable company and the group for that period. In preparlng these financial statements, the trustees are required to.. select sultable accountlng policles and then apply them conslsiently; observe the methods and principles in the charities SORP,. make judgements and estirnates th8t are reasonable and prudent., state whether appllcable UK Accounting Standards have been followed, subject io any m8terlal departures disclosed and explalned In Ihe financi81 statements: prepare the financial statements on the going concem basis unless It Is Inapproprlate to presurne that the charitable company will contlnue in business. The trustees are responsible for keeping prop8r accounting records whlch disclose With reasonable accuracy at any Ilme the financial posltion of the charbtable company and of the group and enable them to ensure that the financial staternents Comply wlth the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and the group and hence for taklng reasonable steps for the preventlon and deteGllon ol Iraud and other Irregularitles. Small company provlsions: This report has been prepared in 8ccordance with Ihe special provisions for small companies under Part 15 of the Companies Act 2006. The dlr8ctots declare that they have approved the dlrectors, report above. Signed on behalf of the company's d1*0r5.. Signed on behalf of the company Dlrectors (Trustees)) Slgned: Name and position: Mr Mark Cummins, Trustee/Dlrertor Ih Oate: 2S September 2024 Page 4
Unity Centre Rotherham Independent Examiners report to the Trustees (Directors) for the year ended 31st March 2024 I report on the accounts of the Unity Centre Rotherham for the year ended 31 March 2024 which are sth out on pages 6 to 12. Respective responsibilities of trustees and examiner The charity's trustees (who are also the directors of the Company for the purposes of company law) are responsible for Ihe preparatlon of the accounts. The charity's Irustees consider that an audit is not requlred for this year under section 144(2) of Ihe Charitles Act 2011 (the 2011 Act) and that an Independenl examination is needed. Having satisfied myself that the charity Is not subject to audil under company law and Is eligible for independent examination. it is my responsibility10.' examine ihe accounts under section 145 of the 2011 Act; follow the procedures 18ld down in the gener81 D1CtionS given by Ihe Charity Commisslon under seclion 145(5)(b) of the 2011 Act; and state whether particular matters have come to rny attentlon. Basis of Independent examiners report My examination was carried out in accordance with the general Directions glven by the Charfty Commlsslon. An examlnalion includes a review of the accounting records kept by the charity and 8 comparlson of the accounts psented wlth those records. It also Includes consid8ratlon of any unusual items or disclosures In the accounts, and seeking explanatlons from you as trustees concerning any such rnatters. The procedures undertaken do not provide all the evld8nce Ihat would be requlred In an audit and consequently no oplnlon Is glven as to wheiher the a¢)Unts present a Irue and fair view" and the report is limited to Ihose matters set out in Ihe statement below. Independent examinerfs statement In connectlon with my examlnatlon. no matter has come to my attentlon.. 1. whlch gives me reasonable cause to belleve that, In any material respect, Ihe requirements: accountlng records have noi been kept In accordance with sectlon 386 of the Companles Act 2006; the accounts do not accord with such records.. where accounts are prepared on an accruals basis. whether they fail to comply with relevant 8ccountino requirements under section 396 of Ihe Companies Act 2006, or are not conslstenl with the Charities SORP (FRS102) any rnatter which the examlner believes should be drawn lo Ihe attention ol the reader io galn 8 pn)per understanding of the accounts. have not been met., or 2, to whlch. In my oplnlon, attenllon should be drawn in order to enable a proper understandlng of the accounts to be reached. Heera Singh FMAAT HSL Accouni8ncy Solutlons Ltd Enterprlse House 81 a Carr House Road Doncaster DN12BY th Date: Seplember 2024 Page S
Unity Centre Rotherham Statement of Financial Activities (Incorporating the Income and Expenditure Account) for Ihe year ended 31st March 2024 Unrestrlcted 008lgnat•d Restrlcted Funds Funds Funds Totsl 2024 Total 2023 Notes Income from: Grants and contracts Charitable activities Investments Other Total 79,669 79,669 820 260.250 254,714 4,659 914 260,250 4,659 264,909 79.669 344,578 256,448 Expendlture on: Raising funds Charltable actlvltles Other Total 1,100 128,808 1,450 79,702 2,550 208.510 177,743 129,908 81.152 211.060 177.743 Net incomel(expendlture) before transferyd 135,001 -1,483 133.517 78.705 Transfers between funds -18,688 18,688 Net movement in funds after transfers 116.313 18,688 -1,483 133,518 78,705 Balance brought loard at 1 st Apfll 2023 200,21 S 255,748 49,957 505.920 427,214 Balance carrl•d forward at 3181 March 2024 316,628 274,436 48,474 639,437 506,920 The Statement of Financlal Actlvttles Indudes all galns and losses In th8 year and therefore a statement of total recoonlsed gains and losses has not been prepared. The accounting policies and notes on pages 8 to 12 fonn part of these financial slalements. Page 6
Unity Centre Rotherham Balance sheet As at 31st March 2024 2024 2023 Notes Fixed Assets 108.854 52,229 Current Assets Debtors Cash at bank & in hand 25,874 518,434 544,309 30.085 443,580 473,665 Liablli1108 Credltors . amounts due wlthin one year -10,086 -16.335 Net current assets 534,223 457,331 Total assets less current liabilities 843.077 509.559 Long temi liabilities Creditors - amounts due in more than one year -3,640 -3,640 Net assets 639,437 006,920 Fund$ of tho company Unrestrlcted Funds Designated Funds ReriC1ed Funds Total funds 318,528 274,435 200,215 255.748 49,957 606,920 639,437 For the year 31st March 2024. the company is entitled to the audit exemption under section 477 {2) of the Companies Act 2006. The members have not required the company to obtaln an 8udlt In accordance wlth s•cllon 478 of Ihe Companles Act 2006. The directors acknowledge their responsibilities for.. a) ensurlng the company keeps accounting records whlch cornply th section 386; and b) preparing accounts which give a true and fair vlew of the state of affairs of the company as at the end of the flnandal year, and its proflt or loss for the financial year, In accordance with the requlrement of the companles Act 2006 relating to accounts, so far as is applicable to the company. Small company provisions: These accounts have been piepared in accordance wlth the speclal provlslons for small companles under Part 15 of Ihe Companies Act 2006. The diredors declare that they have approved the accounts above. Slgned on behalf of the company Dlrectors (Trustees)) Slgned: Name and position: Mr Mark Cufflrnins, Trustee/Director Ih Date: 25 Septernber 2024 The accounting pollcies and notes on pages 8 to 12 fom part of these financial statements. Page 7
Unity Centre Rotherham Notes io the financial statements for Ihe year ended 31st March 2024 Accounting policies 1.1.1. Basis of preparation These accounts (financial statements) have been prepared under the historic co convention, with items recognised at co or transaction value, unless othepwlse stated in the relevant note(s). in accordance wilh: The Charities Act 2011 The Companies Act 2008 The FinancAal Reporting Standard applicable in the UK and the Republlc of Ireland.. FRS102 Accounting & Reporting by Charities.. Statement of Recommended Practlce (Charllies SORP FRS102) (effective January 2015> 1.1.2. The charliy meets the d8finiiion of a public benefit entiiy as defined by FRS 102. 1.1.3. The trustees consider that there are no materi81 uncertalnties about the ch8rSly's ability to continue as a going concern. Incoming r•$our¢•s These are included in the Statement of Financi81 Activities. Incorning resources are recognised when.. The company becomes entitled to the resources The trustees are virtually certain they will recelve the resources: and The monetary value can be measured with sufficieni rellabllity Where Incoming resources have related expendlture (as wlth fund-ralslng or contract Income) the Incomlng resources and related expenditure are reported gross in the Statement of Flnancial Activrties. Grants and donatlons are only Included In the Statement of Finandal Aciivities when the company has uncondltlonal entltlement to the resources. Contractual income is only Induded In the Statemeni of Flnancial Actlvltles once the related goods or performance related seDilces have been dellvered. Investment Income Is Included In Ihe accounts when recelvable. Expenditure Expendtture is charged to the Statement of Financlal Activitles on an accruals b8sis, Incluslve of any VAT whlch cannot be recovered. Expendllure is classlfied under headings that agoregate all costs related to that category. Where costs cannot be dlredly attributed to particular headings they have been 8llocated to actlvltles on a basls consSstent with the use of resources. Charltable expendRure comprfses those costs Incurred in the delivery of the charity's activitles and sepilces for its beneficAaries, induding both dlrect and support costs. The expenditure has been analysed but usage. Professlonal fees include those costs assoclated wlth meeting Constitutlonal and statutory requlrements, Includlng AcLountancy fees. Fund accountlng Restricted funds are funds recelved from donors which are subject to restrictions on Ihe purposes for which they may be used of which have been raised for a specific project. Unrestrioed funds are those where there are no externally imposed restriclions. These Include fund5 felY available to the charity for expenditure or appropriation to seNe5 for internally designated purposes. Assets Tangible assets are capitalised if they can be used for more than one year, and CO at least £100. They are valued at co, or, if gifted, at the value to Ihe company on receipt. Rates used are.. Property and Improvements Fixture and fittings Computer equipment 2% ducIng balance 15% reducing balance 33% straight line Debtors Debtors are recognised at the settlement amount due. Prepaymenis are valued at the amount ppaId. Page 8
Unlty Centre Rotherham Notes to the flnancial staternents for the year ended 31st March 2024 Creditors Creditors are recognised Whe the charity has a present obligation resulting from a pa* event that wlll probably result in the transfer of funds to a third party and the amount due to settle the Obligation can be measured or estimated reliably. Crediiors are normally recognised 8t thelr settlement amount, usually the Involce amount. Accfued charges are nonnally valued at their settlement amount. Taxes The company is not VAT reglstered. As 8 Charity the company Is exempt from taxation on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of chargeable gains Act sedion 505 of the Taxes Aci 1988 or 3256 of the Taxation of chargeable gains Act 1992 to the extent that these are applled to Its charitable objects. Income from: General Restrided Fund Fund Total 2024 Total 2023 Grants and contracts Asda Foundatlon Big Lottery - Communlty Fund Destitute Fund Lloyds Foundatlon Donations 700 54,549 54.549 120 120 25,000 25.000 100 20 820 79,669 79,689 Charltable actlvltles Unily Centre - Faclllty hlre and support servlces Investments 260 250 260 250 254 714 Bank Interest 4,659 4,e59 914 Total 2024 264 909 79669 344678 256448 Total 2023 255,648 800 266.448 263,102 Exp•ndllur• on General Restrlcled Fund Fund Total 2024 Total 2023 Raislng funds Advertisino and publicity 1.100 1,450 2.550 Charitabl• activitles Activity costs Bad debts Depreciatlon Dues and subscripiions Insurance expense Office costs Premlse costs Professional fees Staff cosis utilities costs Volunteer expenses 240 458 2,954 612 8.068 8,741 19,708 21,140 46,902 19,631 356 129,908 57 297 5,801 458 975 4,549 2.615 612 405 8,066 6,748 10,674 5.813 37,727 14,478 21,228 18,753 87,552 79,664 35,658 41,000 1,688 1,493 81,152 211,060 177,743 1,595 1,934 18,020 88 40,650 16,026 Total Total 2023 173,223 4,520 177,743 175,929 Page 9
Unity Centrn Rotherharn Notes to the financial slatements for the year ended 31st March 2024 Staff cosls 2024 2023 Salaries and wages Social securily costs Sessional workers Pension Travel expenses 67,814 8,381 10,270 1,107 81,325 7,322 10,038 969 87,552 79,664 No person received emoluments of more than £60,000.in the year. (NII: 2023) The average number of staff durtng the yearwas 3 Full Time Equivalent (3 '. 2023). Fixed assets Freehold property Fixture & frtlings Equipment Total Cosi At 1 st April 2023 Addltions At 31 st March 2024 79,732 58,418 138 150 73,658 2,757 28.879 180,287 81,175 26 879 241442 Depreciation At 1st April 2023 Charge this perlod At 3191 March 2024 33,288 2,783 36,051 69,539 1,538 71,075 25,213 128,039 250 25,462 132,688 N•t book value at 3191 March 2024 102,098 6,339 1,417 108,854 Not book valu• at 318t March 2023 Debtors and credltors 2024 2023 Trade debtors Prepayments 25,048 828 25.874 29.283 822 30,085 Credltors due Sn one year Deferred income -10.086 -16.335 -10.086 -16,335 Credltors due In more ihan on8 year Deposit held -3.840 -3.640 Company Limited by Guarante• The charity is a company limited by guarantee and has no share capital. The liability of each member, in Ihe event of a winding up, is limited to £1 Direclors Remuneration No remuneration was received by any directors Sn the period ol these accounts. No expenses were claimed durlng the pertod of these accounts. Page 10
Unity Centre Rotherham Notes to the financSal ststements for the year ended 31st March 2024 Movement of funds 2024 Opening Incoming Resources Transfers Balance Resources Expended Closing Balance Unrestricted funds General funds 200,215 284,909 -129.908 -18,688 316.528 D•signat•d funds Res8tves 255.748 18,688 274,435 Re8tri¢t•d funds Big Lottery - Communlty fund Destitute Fund Lloyds Foundation Property and improvement fund Yorkshire Sports 54,549 120 25,000 -$4,549 100 212 -25.000 -1,595 49.756 100 48,162 100 Total funds 606,920 344,678 -211,060 639 437 2023 Opening Incoming Resources Transfers 8alanc• R•$ourc•s Expended Closing 8alance Unrestrlcted lunds General fund5 134,195 255,648 -173,223 -18,405 200.215 Deslgnated fvnds Reser¥es 239,344 18,405 255,748 R•sidctod funds Property and Improvement fund Destitute Fund Asda Foundation Yorkshlre Sports Diversily Festlval 51,351 -1,595 49,7S8 100 100 700 -700 -360 -1,865 461 1,865 100 Total funds 340,041 256,448 -177,742 506.920 'Desfgnated funds The de5ign8led funds are unrestricted In nature. These funds have been set aslde by the Trustees In accordance with the Charity's Resepies Pollcy, which Is, to have at least 8 months operating costs, staff redundancy costs and closure costs, and planned renovallon, improvemeni and maintain ace of the property. 'Restricted funds Funder IPr ect summa Destltute Fund People In Need For 8 faclllty upgrade. This will be the renovation and expansion of current f8CAlity to accommodate Ihe increased demand and incorporate eco•fiiendly features to reduce lon tefm cost. Also towards runnin costs. 8ig Lottery fund Community Yorkshlre Sports Tackllng Inequaiiues Lloyds Foundalion Lloyds Bank - For Organisation development. Including professional support for consults to assist with business planning and professional development. This fund has been created to write down the value of the freehold property and accumu18ted bulldlng irnprovements that have been financed by grant funijing over the year5. Fixed assth fund Page 11
Unity Centre Rotherham Notes to the financial statements for the year ended 31st March 2024 10. Relaled Party Transactions There are no related party transactions during the period of these accounts. 11. Previous period comparativ• flgures Vvhere available, the previous periods figure has been included for comparison purposes only. Page 12