2023-12-31-accounts - All Saints Landmark Centre

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Charity number 1093667

All Saints Landmark Centre

A company limited by guarantee number 04291829

Annual Report and Financial Statements for the year ended 31 December 2023

All Saints Landmark Centre

Annual Report and Financial Statements for the year ended 31 December 2023

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 11

Prepared by West Yorkshire Community Accountancy Service CIO

All Saints Landmark Centre

Trustees' report for the year ended 31 December 2023

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Name Position Dates Rev Derek Jones Chair Sahr Thomas Gbatta Treasurer Appointed 27 June 2023 Mavis Rouse Janet Firth Benoit Mussanzi Wa Mussangu Margaret Blackwell Jennifer Williams Charity number 1093667 Registered in England and Wales Company number 04291829 Registered in England and Wales Registered and principal address Bankers All Saints Church Virgin Money CCLA Investment Mgt Ltd Little Horton Green 14 Broadway Senator House Bradford Bradford 85 Queen Victoria Street, London BD5 0NG BD1 1EZ EC4V 4ET

Independent examiner

Rhys North ACA

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 21 September 2001. It is governed by a memorandum and articles of association, as amended 3 June 2003. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM except for the officiating Minister of All Saints, Horton and any trustees nominated by All Saints, Horton Parochial Church Council.

Objectives and activities

The charity's objects

To promote the benefit of the residents of the Parish of All Saints Horton in the City of Bradford, in particular through the relief of poverty, sickness, disability and old age, the advancement of education and training, providing facilities for recreation and leisure-time occupation, and other purposes beneficial to the community which are charitable in law.

The charity's main activities

Runs community activities for the benefit of the people of the geographical region of the Parish of All Saints Church Little Horton.

Runs a significant group for young people with special needs and their families.

Runs a twice weekly drop in for IT access and support, as well as support around employability.

All Saints Landmark Centre

Trustees' report (continued) for the year ended 31 December 2023

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the relief of poverty, the advancement of training and providing facilities for recreation and leisure time activities.

Achievements and performance

All Saints Landmark Centre exists for the alleviation of the impact of life in a disadvantaged and deprived community. In 2023 we have done this mainly through IT and Job search support, which also helps overcome digital exclusion, as well as provision of food parcels to help those facing food poverty and insecurity, and through our longstanding weekly provision for young people with additional needs. In addition, we have sought out valuable partnerships to help us respond to our local community as best we can.

We are grateful for the ongoing relationship with All Saints Church, in whose building we are housed. In 2023 we have seen a significant rise in our ability to respond to local food insecurity thanks to the investment by the City of Bradford Metropolitan District Council and the government’s Holiday Activities and Food programme. This provision has allowed us to offer in excess of 500 parcels to families and individuals in need over 2023, as well as providing a space of welcome and often a listening ear when they have needed it. This project has also allowed some space to ‘join the dots’ with our existing work, and to lead beneficiaries from one provision, on to more specific support through our weekly IT and job search drop ins.

A generous donation from SCOPE in Bradford at their winding up in late 2022 has allowed our provision for young people to continue to flourish, and young people and parents continue to be grateful for the activities and attention that the project offers them.

Financial review

The net expenditure for the year was £220, including net expenditure of £658 on unrestricted funds and net income of £438 on restricted funds, after transfers.

The funding climate remains difficult in the ongoing wake of the impact of the corona virus. We are grateful to those funders who have continued to support our work, and especially to the City of Bradford MDC, whose support through the allocation of HSF funding has allowed us to carry out our charitable objectives in a new and significant way in the last 18 months.

While we recognise that any ongoing dependency on grant funding makes many small charities vulnerable to some extent, we are confident that we have secure funding to continue our core work, and are hopeful that we will be able to further grow and consolidate our work in 2024.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £8,071.

The All Saints Landmark Centre believes that in order to provide security and stability to the organisation and its staff, sufficient funds need to be held in reserve for unexpected situations or cash flow difficulties.

It also needs to have enough money to carry out legal obligations in the event of the organisation having to wind up. In particular the organisation must ensure that it would be able to pay salaries, redundancy costs and any obligations under any leases or other contracts.

Given the growing uncertainty within the cost of living crisis, the trustees will discuss at their first meeting following the AGM an updated policy to work towards a target of 6-12 months running costs. We recognise this as aspirational at the moment, but have maintained a minimum reserve which would cover any

redundancy and winding up costs should they ever be needed. Based on budgeted 2024 expenditure target reserves equate to between £22,125 and £44,250.

All Saints Landmark Centre

Trustees' report (continued) for the year ended 31 December 2023

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on 18/06/2024

Rev Derek Jones (Trustee)

All Saints Landmark Centre

Independent examiner's report to the trustees of All Saints Landmark Centre

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2023, which are set out on pages 6 to 11.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with 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 connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Rhys North ACA

27/06/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

All Saints Landmark Centre

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2023

Notes 2023 Unrestricted funds £ Income from: Grants and donations (2) 1,000 Bank interest 223 Total income 1,223 Expenditure on: Salaries and NI (3) 1,844 Payroll charges - Rent - Office costs 150 Telephone, internet and postage - Insurance 137 Independent examination 900 Project costs - Freelance fees - Total expenditure 3,031 Net income / (expenditure) (1,808) Transfers between funds 1,150 Net movement in funds (658) Fund balances brought forward 8,729 Fund balances carried forward (4) 8,071	2023 Restricted funds £ 52,175 - 52,175 23,681 260 9,375 - 542 - - 16,729 - 50,587 1,588 (1,150) 438 17,037 17,475	2023 Total funds £ 53,175 223 53,398 25,525 260 9,375 150 542 137 900 16,729 - 53,618 (220) - (220) 25,766 25,546	2022 Total funds £ 43,718 90 43,808 17,517 240 5,634 96 505 148 600 2,507 10,377 37,624 6,184 - 6,184 19,582 25,766

All incoming resources and resources expended derive from continuing activities.

All Saints Landmark Centre

Balance sheet

as at 31 December 2023 2023 Unrestricted £ Current assets Debtors - Cash at bank 8,971 Total current assets 8,971 Current liabilities: amounts falling due within one year Creditors and accruals (5) 900 Total current liabilities 900 Net current assets / (liabilities) 8,071 Net assets 8,071 Funds Unrestricted funds General unrestricted funds 6,821 Designated funds (6) 1,250 Unrestricted funds 8,071 Restricted funds - Total funds 8,071	2023 Restricted £ - 19,569 19,569 2,094 2,094 17,475 17,475 - - - 17,475 17,475	2023 Total £ - 28,540 28,540 2,994 2,994 25,546 25,546 6,821 1,250 8,071 17,475 25,546	2022 Total £ 81 26,315 26,396 630 630 25,766 25,766 5,549 3,180 8,729 17,037 25,766

For the year ending 31 December 2023 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 18/06/2024

Rev Derek Jones (Trustee)

All Saints Landmark Centre

Notes to the accounts

for the year ended 31 December 2023

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

All Saints Landmark Centre

Notes to the accounts continued

for the year ended 31 December 2023

2 Grants and donations Bradford Anglican Council for Social Aid Bradford Metropolitan District Council (BMDC) Good Things Foundation Sir George Martin Trust Spooner Charitable Trust The Brelms Trust CIO Co-op Local Community Fund Groundwork Ltd Leeds Community Foundation Scope in Bradford The Leathersellers' Company Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2023 Unrestricted funds £ - - - - - - - - - - - 1,000 1,000	2023 Restricted funds £ 3,000 39,080 2,500 2,500 1,000 4,000 - - - - - 95 52,175	2023 Total funds £ 3,000 39,080 2,500 2,500 1,000 4,000 - - - - - 1,095 53,175 2023 £ 25,369 325 (325) 156 25,525	2022 Total funds £ - 18,251 1,430 - - 4,000 1,305 2,825 2,460 10,444 3,000 3 43,718 2022 £ 17,371 300 (300) 146 17,517

The average number of employees during the year was 5.7, being an average of 1.2 full time equivalent (2022: 4.3, 0.9 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year Amount of any contributions outstanding at the year end 4 Restricted funds Balance b/f Incoming £ £ IT 1,867 13,000 Shine 12,663 95 BMDC - Food Parcels 2,507 34,080 BMDC - Rent - 5,000 17,037 52,175	Outgoing £ 12,327 5,494 30,021 2,745 50,587	2023 £ 156 37 Transfers £ - - (1,150) - (1,150)	2022 £ 146 30 Balance c/f £ 2,540 7,264 5,416 2,255 17,475

Purpose of restriction

Fund name Purpose of restriction IT Towards project and salary cost for IT. Shine Towards youth work with disabled young people. BMDC - Food Parcels Towards the food parcel project . Transfer relates to moving costs to unrestricted funds for overheads and management charges. BMDC - Rent

Towards rent and building related costs.

All Saints Landmark Centre

Notes to the accounts continued

for the year ended 31 December 2023

5 Creditors and accruals Accruals Taxation and social security Other creditors 6 Designated funds IT Project Shine Fund name IT Project Shine	2023 £ 900 5 2,089 2,994 Balance b/f Incoming Outgoing Transfers £ £ £ £ 180 - 137 - 3,000 - 1,793 - 3,180 - 1,930 - Reason for designation To support additional work within the IT project To support additional work within the Shine project	2022 £ 600 - 30 630 Balance c/f £ 43 1,207 1,250

7 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Other transactions with trustees or related parties Helen Jones Wife of Derek Jones (Trustee) Employed as a HSF project worker All Saints, Horton PCC All Saints Horton PCC has power to nominate trustees Rent payments to All Saints, Horton PCC Name of trustee or related party Relationship to charity Description of transaction	2023 £ 9,375 1,700 11,075	2022 £ 5,634 883 6,517

Regarding Helen Jones' employment, it was identified in the previous year's independent examination (carried out in August 2023), that the employment of a connected person was not allowed within the provisions of the charity's governing document. Shortly after that Helen stood down from that employment. The payments in these accounts relate to the period from January 2023 to August 2023.

All Saints Landmark Centre

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2023

2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 1,000 3,003 Bank interest 223 90 Total income 1,223 3,093 Expenditure Salaries and NI 1,844 1,770 Payroll charges - - Rent - - Office costs 150 - Telephone, internet and postage - - Insurance 137 - Independent examination 900 - Project costs - - Freelance fees - - Total expenditure 3,031 1,770 Net income / (expenditure) (1,808) 1,323 Transfers between funds 1,150 - Net movement in funds (658) 1,323 Fund balances brought forward 8,729 7,406 Fund balances carried forward 8,071 8,729	2023 Restricted funds £ 52,175 - 52,175 23,681 260 9,375 - 542 - - 16,729 - 50,587 1,588 (1,150) 438 17,037 17,475	2022 Restricted funds £ 40,715 - 40,715 15,747 240 5,634 96 505 148 600 2,507 10,377 35,854 4,861 - 4,861 12,176 17,037	2023 Total funds £ 53,175 223 53,398 25,525 260 9,375 150 542 137 900 16,729 - 53,618 (220) - (220) 25,766 25,546	2022 Total funds £ 43,718 90 43,808 17,517 240 5,634 96 505 148 600 2,507 10,377 37,624 6,184 - 6,184 19,582 25,766