Companies House Crown Wav CARDIFF CF14 3UZ 19 December 2024 Dear Sir/Madam H & DEVON RACIAL E UALrrY COUNCIL- RE 7654 Please flnd attached for submission the full Accounts for the year ended 31 March 2024 for the above- named charty. Should there be any queries then please do contscru& Yours faithfully LEE HARDACRE {FCCA/FMAAT) DIREcfoR Encs: 2024 Accounts
Plymouth & Devon Racial Equality Counc41 £haritv No. 1102012 Company No. 03827654 Irustees. Report and Unaudited Accounts 31 Mah 2024
glymouth & Devon Raaal Equality Council Trustees, Annual Report Independent Examiner's Report ststement of Financial Activities Summary Income and Expenditure Account Balance Sheet 2to14 18to18 Notes to the Accounts Detailed Statement of Financial Attivitie5 19to28 29to31 Page I
Plymouth & Devon Racial Equality Council Trustees Annual Report The trusteès, who are also directors of the tharity forthe purposes of the Companies Att 2tX)6, present their report with the unaudFted financial statements of the charity forthe year ended 31 March 2024. REFERENCE AND ADMINlSlllATIVE DEfAILS Company No. 03827654 Charity No. 1102012 Principal and Registered Offi Untt 24 Hq Building 237 Union Street Plymouth l)evon PLI 3HQ Directors and Trustees The Directors of the tharitible company are its Trustees forthe purposes of charity law. The following Direttors and Trlstees served durin£ the year: W. Abdallah H.A. Abeywardena S. Barrowes-Bayewunmi J. Birchall S. Chanda-Gool M.E. Dallas K. Emmanuel T. Hara-msulira 1.5. Kallon C Mikubu E. Placide K.S. Smith S.G. Snellgrove T. Tod NSJ.M. White {Resigned l May 20241 (Resigned 8 Aprll 2024) (Reslgned 6 November 2023) Key Management Personnel Chairperson Strategic manager Accountarrts N.SJ.M. White Mrs J Paget Precise Accountants Ltd Unit 4 Seaton Park 36 William Prance Road Derriford Plymouth PL6 5WR Page 2
Plymouth & Devon Racial Equality Counal Irustees Annual Report Managers Overview 023 was a huge milestone for Plymouth and Devon Racial Equaltty Counal as it lebrated 30 years OT dedicated racial qualty work in Plwnouth. From its inttial roots as the Southwest anti-racist taskforce. then Plymouth and District Racial Equality Council. to todavs PDREC supporting people from the Global Majority and Minoritised Communities living in Plymouth, Devon, and Tori)&:_ A celebratory event of music. dance and ptttures that catalogued the fabulous work undertaken by PDREC stsff, old and current. was held at the Market Hall in DevonporL It was a lovely evenin& celebrating 3 decades with the wonderful friends we made along the way. Thank you to everyone who attended and made it a tremenaous evenin Our mission statement is, 'that to build afvir ondjustSOCffety everyone must have on equal chance to Jive. work and Jearnfreefrom prejudice. discriminotion and raasm. PDREC values diversity ond works in portnership with individuats ond organisotsons that ore olso committed to race equallty,. Thls is even more important since the race riots in the summer of 2024 that were fuelled by misinformation and hate. Plymouth was one of the areas targeted by the Far Right, with people bused into the citv to incite violence and raual hatred. It was encouraging to See the huge number of people in the city who came out in sUPPOrt of asylum seekers and people from the global majority, leaving no doubt that most people in the cty are wÈlcomin& but Kt was a sad day for Plymouth. The aftermath of the riots is still being felt both nationally and locally. This has left people feeling isolated and scared. particularly when they recognised work colleagues, fellow students, ana neighbours supporting the Far-Right narrative. It will take a significant amount of timeto rebuild trust and Improve communlty coheslon at a tlme where there is a global Far Right narrative that is reiterated in the language of politicians and social media. Over the oast 12 months. the Board of Trustees and stsff team have worked together to identify a strategic plan that will be the focus of the direction of work forthe next 3 years. 3 specific strands, Racial Just[, Education, and Health, were identified as most aligned to PDRECS aims, mission statement, and values. PDREC was fortunate to have successfully secured a grant forThe Phoenix Way, through the Black South West Network. enabling us to explore the current and future organisational needs using theory of change. This transforniatNe process will form the basis of a strategic business plan for the next 3 years. One of the biEge5t challenges facing PDREC in delivering the strotegic plan is identifying fvnding that aligns with the 3 strands in a climate that is becoming increasingly more difficuft and financially competitive. Despite these difficulties, we look forward to the challenge to ensure the organi5ation emains fit for purpose going forward. PDREC has robust financial poliaes and procedures to ensure that all grants, commissionin£, and donations are managed appropriately, and meet the funder's aged outcomes and outputs. Page 3
Plymouth & Devon Racial Equality Counol Trustees Annual Repott. Governance PDREC was managed by a board of 15 Trustees during the 2023/2024 Tinancial year. However, we have said goodbye to 3 members of our Board of Trustees overthe past 12 months.. Sheila Snellgrove, who has been a Trustee and valued member of the Board for 16 years, resigned in November 2023. PDREC is very fortunate that Sheila is Still supporting the organisation through our TheoNof Change. Thankyou Sheila forall your help and supporL We would also like to say a huge thank you to Sofia Chanda-Gool who resigned in August 2024, Chair of PDREC for all her hard work and support in helping to steerthe organisation in its current dlrertion. We are a Black Led organisation, with over 75% of our Trustees from the Global Majoiity or Minoritised Communtties and have a Chair with lived experien. This level of experience and expertise has helped to develop and reshape the direction of the organisation over the past few year> The work undertaken by PDREC is very varied and indudes, casework and advocacy. training work in schools and young people, volunteerin& community cohesion. work at a strategic level, and a women's group to tackle isolation and loneliness. We have induded a snapshot during 23124, which give5 a small insight into the valuable work carried out by PDRECS staff team on a day-to4lay basis. Case work Casework remains a key part of PDRECS wo. We provlde a person centred, advocary and sUPPOrt for people experiencing raasm and discrimination, around a wide rdnge of issues. This work Is extremely complex and may take several weeks or months depending on the issue(s). The following charts below give an overview of casework dats. We have introduced a new case management System, Upshot, whith ha5 been further developed by Regis hltavuka, a member of PDRECS stsff team. This has helped usto streamline how we collect and use dats. One Sicartbenefftof the CRM is itsabilltyto help us LEtterunderstsnd arKI address hate uime& By recordirE incthnts based on Ic(atY1,WeCan QEate heatmaF6th hi&bfw areas where incidents a happeni This insight allows usto provide mcre dtsled rewrtstothe wlith can leadto better interventions and suppjrtforaffected c(xnmunitie& TheCRM a150 enab t0 monitorservice usagmental health usa dearer[ictu of hNtheirwell- bein8diarges based on the4Wcxtth has bM tssential foren51xingre deliverirE effective help and demonstratingourwottsimpatttofvnde Page 4
Plwnouth & Devon Racial Equality Counth Trustees Annual ReDOrt The Health settion reflects PDRECS commttment to addressing rdcial health <fisparities througr, both direct service provision and advocacy for systemic change in healthcare settinss. Much QT PDRECS work has focused on providing Mentsl Health Support and Disabifity Services where raaal minorities face additional barriers to access. As the year progressed, casework related to mentsl iealth spiked in oa, showing 3 significant demand forservices. particularly among marginalised groups. Health Caserypes by Quarter H•alth Support lrnpact by Gender 03 ent Engagement OverTime.' Health Casèwork vs CommuNty Ev•nts H••lth CastrtorkTyp*skross Quarters OJ Page 5
Plymouth & Devon Racial Equality Counci.r Trustees Annual Repor. Education secti.: The Education settion focuses heavily on tsckling racial disparities In edation through EDI traininE' and addressing racism in schools. as outlined in PDRECS Theory of Change. PDRECS intsrvenTI0- have been ptvotal in providing Tutorin8 Support and addressing Dlscrimination in Education. TrL increase in casework during Q3 and Q4 coincides with the start of the academic year. a time when students and parents report heightened challenges, including discriminatory polTrcÉes and practices. ducats.on Case Tvpe5 by Qrter Edu¢atyoTh Supporr Imp)c¢ by G*n¢Jer QL QI )t Engagement Overfirne.. Educ•ti¢n C4sework vs Commtsnty Events Edu(atSQA C•s•w•rk Types Acr$ Quarters 2or sk 03 ?age 6
mouth & Devon Racial Equality Coun(il srustees Annual Reoort Social Justice Section: I ne Social Justice sertion demonstrates PDRECS mission to combat rdcial inequality and hate .Yimes. Doth through dirett casework and systemic advocacy. The spike in casework around Dixrimination and Race Hats Crime in Q3 reflects the increasing visibility of racial injustice and PDRECS ability to respond rapidly to these challenges. acial lustict C)seType5 by (arter S(oal Justico Impact by Gender ol OJ engagernent OverTime: knlèl justi Costwork vs Communty eventssoaal Justice Ca%ewotkTypes Across Quart•ffs Q3 04 gage 7
Plymouth & Devon Racial Equality Coun(il ¥rustees Annual Report Benefits Sertion The Benefts pOrt tracks the number of cases related to PIP (Personal Independen Payment) and UC50 (Universal Credit) support throughout the year. The was a marked increase in cases during Q3, with UC50 support cases being more frequenL This suggests an ongoing demand for support around Universal Credit claims, reflerting the financial pSsure5 faced by many in our community. The gender distribution remained consistent, with 60% of benefrt support Ca being female and 40% male. kl.:I". Page 8
Aymouth & Devon Raoal Equality Counol .NStees Annual ReDOrt se studies ""We have included 2 case studies below from Lavinia Porfir. one of our &iseworkers, highlighting the aiversttv and complety of our advocacy and support servi. Mrs X contstt PDRECfor support around racist incidents her family were receiving from their neighbours. They are a Nepalese family. who were targeted by their next-door neighbours from tnti moment they moved in the area. There were multiple spurious incidents reported to the Polic£ alleging that the family were running a food takeaway business from their home address. The fami4- received 3 warning letter from the housing association threatening action as it breached the tenanq agreemeTh". However, the allegations were untrue and had not been properly investigated by the housing association. The family had been lebrating Diwali and othertradittonal festiva15 with friends and family which annoyed their neighbours. Ms X had contstted the housing association on several occasions to refute the allegations. however, her version of events, and the high levels of racist abuse they were Éxperiencin& were not acknowledge bv the housing association. The attions of the social housing association in not thoroughly investlgating the allegations highlighted their lack of cultural understanding and the level of ingrained institutional racism. PDREC arted as an advocate on behalfof Ms X and her familyto challenge the housing association. This resulted in the housing association apologising to Ms X and notifying the neighbOu that actions were racist and highlighting the consequences of any further spurious, racist complaints. Ms A is a Black Brrtish woman. The police stopped Ms A because she V¥TrS not wearing a Crash helmet and had no insurance or driving linCe. Ms A explained thatshe did not requirethese because the bike was classified as Ebike. The police did not believe Ms A and confiscated her bike. and she was told to present her documents at the Poli 5tstion the next day. Ms A attended the police ststion the next day with the evidence to prove that the blke was legally classified as an Ebike and did not requi the documentstion. A copy of the documents was taken. and she was told thatthe officer in charge would be intouch. She attended the police ststion further 2 times over the next 2 weeks. but did not re¢ve any contatt from the police. Ms A contacted PDRECfor support as she believed that the attions of the polio were racist and that she had been targeted because she was black PDREC contatted the police on behalf of Ms A to request the return of her Ebike immediately and to ask for the justification for stopping her and confiscating the bike. The police responded to say that the Eblke had been disposed of without the relevant checks on the bike being carried OUL PDREC supported Ms A to complain to the Police, obtsin compensation for the Ebike and travel Costs. and receive an apology from the police. PDREC also raised questions at a strategic level regarding the policies for seiztng and disposing of Ebikes, which has resulted in training for pofice Offir$ around Ebike5, the categories and more education for communities. PDREC have also supported Ms A to make a complaint to the IOPC regarding Devon and Comwall Poll'S handling of the response to the complaint Page 9
Plymouth & Devon Raaal Equality COU11 rustees Annual Report Beneffts wo rrom Hila Warren. PDREC benefft and debt advisor: have been giving benefrt advice to this organisation for 13 years and one thing I know for sure is that getting extra money can change people's INes for the better. Whatever some people think, living on benefits is not Itving a life of luxury, igs a struggle every day, every month and for son long temi sick or disabled 5 year on year. The strain of living with a disabilty and tryingto pay bills or putfood on the tsble has a detrimentsl effert on their mental health and exacerbates their physical health. At the same time, many peopiE are having to fight the DWP decisions, and many give up. Unless they come to I constantly ask for mandatory reconsiderations (a review of the decision by the DWP decision maker of the original DWP decision). They always fail and then I have to appeal. Atthe moment. appeals are taking at least a year and many people are too worried about going to a tribunal and wkll choose ot to proceed. Thls year has been very successful in getting beneffts for my cfients, I have brought in nearly £150,000 for people during 23124 and that is just the one's I know abouL This money will be spent mostly in the local community and means that myclients can live 3 more dignified life. As a sophisticated, wealthy, caring country we should always look after our most vulnerable citlzens and not vilifythem. Many of my clients have been through the most appalling experiences and are suffering physically and mentally, I gain a lot of satisfaction in being able to help my dients when they are unable to help themselves. The benefft system is complicated and on be very daunting for anyone to cope wtth, people need our help when they are at their lowest ebb. Our holistic approach at PDREC allows us to deal with a rdnge of problems, for me that is notjust benefits, It could be almost anything because onts people know you are on their side they feel able to share other concerns. We can change people's lives which is a wonderful thing to be able to do. Page 10
Plymouth & Devon Raaal Equality Council Trustees Annual Report ork with young people and sthools PDREC continues to support schools. parents/orers and young people around resolving hate cioents/hate crime within the school setting. This advice and support is delivered through projects, CPD to teaching staff and building on the trusted relationships we already have with schools to develop further opportunities. Through supporting schools with advi and information we have built good professional and trusting relationships that have enabled the continuation OT O good reputation in educational setting We have also supported a school around an art mural project and have supported a young person with mixed heritsge to explore the impact of the language used in school. The identity workshops in Mount Tamar School was followed by an Art mural projert where young people worked with an artist on their designs that We incorporated into the final design which all young aged 4-16 contributed to the paintin& PDREC have also supported parents by attending meetings regarding their son/daughter and in appealing to school governors regarding the response from the scht)ol to hate incidents that happened in school. PDREC and Argyle Community Trust continue to work together in schools and are currently deliveringwork around diversity in Devonport High Sthool for Boys. The aim of this year longwork is to supportthe sthool in being able to estsblish a strong ethos around Equality and Diversity. We launch the lunchtime youth group in January which will see young people contribute to ideasthat enable a louder sustsinable voice for lebrating diversity in the school, We have supported young people from Heles School to apply for a Communty Recovery Fund grant for £3500 to establish an art murol around celebrating diversity and identlty in school. This was one of the recommendations from the 12 weeks of sessions around diversity and racism that we facilitsted with a group of young people from a global majority in school. We were part of the Pl Plymouth riots meetings since 5 August and subsequently have been successful in our application wtth Plymouth Community Youth Service and Argyle Community Trust the Community ReCtyry Fund. The £47,CiIO bid will see the 3 organisations facilitate diversity INork with young people in 8 schools across 4 localities in Plsrynouth. Through supporting the volos of young people we aim to educate, support and lebrate dlverstty through music, art, dance and food. PDREC are in their 3 year of Authoring Our Own Stories peer research projett whith is National Lotter Community Funded projett about identrty and civic spaces. Authoring Our Own Stories will enable young people to tske increased roles in definsng future provision. Services will develop more effettive partnerships to the chan£ing needs of young people, in line with the impart of COVIDI9. Additionally, the youth sector will have the skills to be able to respond more effettively to the developing needs of young people. This will help mitigate againtt future systemic inequaltties, highlighted through the lived experiences of respondents in our pilot projett, and 'build back betterf s part of the recovery mission, out of the pandemic. We are working wtth 8 young people from a global majority to explo identity and to find out what other young people think about feeling safe and accessing civic spaces in Plymouth. The group have visited archives and exhibitions and put together an online survey to find out young people's views. After anaIysing theirfirstsurvey they have also designed a workshop that has visited young people at Greek School. Nigerian Youth group and the Romanian youth group. All views and opinions from young people will be included in the creating of a resourcethatwill be launched in mid February. Page 11
Wymouth & Devon Raaal Equality Council Iwstees Annual Report Work with young people and sthoo15 (convd) The young leaders have worked alongside otheryoung people from Manthe5ter, Yorkshire and london to present theirfindings and recommendations sofar ata National Roundtsble online event 'Nith over 50 infiuential decÈsion maker5 across the UK. So far recommendations from the research shows that young people in Plymouth experience discrimination based on race, disability and sexuality and that more should be done to educate, celebrate diversity and makes spaces more inclusive for ar;. Women"s grou PDREC has been providing a group for women from the global majority and minoritised communities for over 25 years. The sessionstake pla on a Wednesday morning duringterm time and provide B Space for women to come together in a safe environment to tackle isolation, loneliness and poor mental health. The sessions are very dwerse, from arts and crnfts to working with the local museum, and thèy even gained a spot on national TV during a rsty Allsop Christmas show. The group is peer led, and the atttvities are decided by women in the group. helping to build confidence and selfesteem. Women from the group have on to gain full time employment and university due to the skills and self*steem gain in the group. Training PDREC delivers refvgee and asylum seekertrainingto organi5ations and individuals In Plymouth. This is free traininL in Plymouth, that is provided through the Refugee Integration Service to improve service provision and attitudes towards refugees and asylum seekers. The training provides a clear understand of the differen between refugees and asylum seekers as well as demystifying the reasons people come to the UK to seek asylum, what they are/are not entitled to, and the actual numbers comingtothe UK. PDREC also delivers bespoke anti-racist and equality and diversity trdining to organisation. Depending on the needs of the organisation. this can be between one and three sessions, which seeks to not only provide education around these issues, but also looks how this can be embedded In the culture of the organi5ation and individual's wo. PDREC is currently in the process of gaining a recognised CPD accreditation to ensure that the tralnlng provided 15 of a very high stsndard. Page 12
ymouth & Devon Raoal Equality Counul Trustees Annual Report Community Cohesion Aelping to develop a cohesrve society. where troeryone has an equal Chan to live, work and learn free from prejudice, discrimination and racism is an intrinsic part of PDRECS mission ststement. We deliver this through a wide range of events and activibes that units people through music, dan. food and culture, as well as lebrating differen and diversty. PDREC have been organising Respect Festivals in the Plymouth Sin 1998 to bring people from the citrfs diverse communities and the wider whtte British communtty. The event Usually takes place in the Guildhall in the city centre, which attracts people who would not ordinarily attend multicultural events. However. the Guildhall was closed for refurbshment in 2023. Instead of cancelling the event, PDREC held a cultural Kite festival on 01.07.23 that was intergenerational as well as multicultural. We deltvered kite making workshops to schools and communities before the event as a mechanism to explore cuttural similarity and diversify. A free kÉte making workshop was also facilrtated on the day to make sure that everyone was able to have a kite to fly. around 51JJ people. from very diverse ommunities attended the event and had a fantsstic time. People tslked about the different types of kites and kite festtvals in their country. Other events Include, International Women's Day, Plymouth Hope Festival, Unity Festival, Ukraine Independence Day and Ethiopian Independence day. Strategic work PDREC continues to work at a strategic level to bring around change from a top level to tsckle raclsm and discrimlnatlon, as well as offering support to people who have been a virtim. This includes working as a 'critical frien(r to instbtutions and organisations, such as police, heakh and education to challenge process and procedures that adversely affect people from the global majorfty and minoritised communities to ensure equitable seNitt provi5i0n. We also attend various meetings and netWOS, such as Domestic Abuse, carers strategi, VCSE assemblyi anti-racist tssk force and the allyship network to provide specialist advice. Page 13
Plymouth & Devon Raaal Equality Council Trustees Annual Report INDEPENDENT EXAMINER Mr Lee Hardacre (FCCAI Drecise Accountants Ltd has been rÈ4ppointed as independent examiner forthe ensuing year. Registered office." Unit 24 HQ Building 237 Union Stree+ Plymouth Devor, PU 3HQ The Trustees are responsible for keeping proper accounting records that dlsdose with reasonable accuracy at any time the financial posttion of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hen tsking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in accordance with the provisions applicable to companies subjett to the small companies regime as set out in Part 15 of the Companies Act 26 and in accordance with the Charities SORP (FRS 102). Signed on behalf of the board .SJ.M. White Chairperson 18 December 2024 Page 14
Plymouth & Devon Racial Equality Coun Independent Examiners Repo Independert Examine¢s Report to the trustees of Ptymouth & Devon Racial Equalty Counce I report to the charrtytrustee5 on my examination of the financial ststements of Plvmouth & Devon Raa Equality Counal for the vear ended 31 March 2024 Responsibilities and basis of report As the charitv's trustees of the company {and 3150 its directors for the purposes of company lawl you are responsible for the preparation of the financial ststements in accordance with the requirements of the Companies Art 20061'the 2006 ACL Having satisfied myself that the finanaal ststements of the Charity are not required to be audited under Part 16 of the 2006 Att and are eligible for independent examination, I report in respect of my examination of your charitys financial ststements as carried out under sectlon 145 of the Charities Act 2011 {'the 2011 Att,). In carrying out my examination I have followed the Directions gtven by the Charity Commission under section 14515) (b) of the 2011 Act Independent examiner's statennt I have completed my examination. I can confirni that no material matters have come to my attention in connectton with the examination giving me cause to believe." accounting records were not kept in accordance with section 386 of the 2006 Act: or the finanaal statements do not accord wtth those records; or • the finanaal ststements do not comply with the accounting quIrernents under sectlon 396 of the 2006 Art other than any requirement that the finanaal statements gEve a true and fairf view which is not a matter considered as part of an independent examination- or the financial statements have not been prepared in accordan with the methods and prfnclples of the statement of Recommended Prattlce for accounting and reporting by charitie5 applicable to charlties preparln8 their accounts in accordance with the Finanrial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. I have no concerns and have come across no other matters in connect50n with the examination to which attention should be drawn in this pOrt in orderto enable a proper understanding of the financial statements to be reached. Mr LeeJames Hardacre FMAAT Precise Accountsnts Ltd Unit 4 Seaton Park 36 William Prance Road Derriford Plymouth PL6 5WR 18 December 2024 Page 15
S4ymouth & Devon Racial Equality Counal Statement of Fjnancial Activitie5 forthe year ended 31 Marth 2024 funds Total funds Totsl funds 2024 2024 2023 Income and endowmenrs Troir Donations and legacies Charitable attivities Other trading activities Investrnents Other 975 2,370 99,792 3?45 235,783 918 135.991 226,772 2,235 ioi 206 206 2.735 2,405 330 12.403 Total 139.577 102.492 242,069 242.429 Expenditure on: Charitsble attwities Other 4,118 129,500 34,477 60,613 38.595 190,113 74,188 141,763 io Total 133,617 95.091 228,708 215.951 Net gains on investments Net Income li 5,959 7,402 (36,755) 13,361 26,478 Transfers between funds 36.755 Net income before other 8ains/(losses) 129,3531 13,361 26,478 Other gains and losses Net rnovement in funds 41714 (29,3531 13,361 26,478 Reconciliation of funds: Total funds brought forward 92,792 72,462 165.254 138,776 Totsl funds carried forward 135,506 43.109 178,615 165.254 Page 16
Plymouth & Devon Racial Equality Council ummary Income and Expen(fJture Account rthe year ended 31 March 2024 2023 Income 241,863 242,328 Interest and investment income 206 ioJ Gross income for the year Expenditure 242.069 242.429 2277 215,149 Depreciation and charges for mpairment of fixed aets 851 802 Total expenditure forthe year Net Income before tsx forthe year Net income for the year 228,708 215,951 13,361 26,478 13.361 26,478 Page 17
Plymouth & Devon Raaal Equality Council salan Sheet at 31 March 2024 ompany No. 03827f 2024 2023 Fixed assets Tangible assets 4,715 4.715 4,093 Current assets Debtors Cash at bank and in hand 14 3,710 178.967 182,677 {8.777) 173,900 178,615 11.628 159,110 170,738 (9,577) 161,161 165,254 Creditors: Amount falling due within one year Net current assets 15 Total assets less current liabilities Ilet assets exduding pension asset or liability 178.615 165,254 Total net assets 178,615 165,254 The funds of the charity Restrirted fund5 Restricted income funds 43,109 43,109 72,462 72.462 Unrestritted funds General funds Designated funds 16 55,997 79,509 21,584 71,208 92,792 135,506 16 Total funds 178.615 165,254 These accounts have been prepared in accordan with the special provisions of Part 15 of the Companies Art 2006 relating to small companies. For the year ended 31 March 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the companv to obtain an audit in accordance with section 476 of the Companies Aci 2006. The directors acknowledge their responsibilities for complwng with the requirements of the Companies Att 2006 with respect to accounting record5 and the preparation of accounts. Approved by the board on 18 December 2024 And signed on (ts behalf by: .J.M. White Trustee 18 December 2024 Page 18
Plymouth & Devon Racial Equafity Counal Notes to the Accounts r the year ended 31 March 2024 8 AUntIng polities Basls of preparation The financial ststements have been prepared in accordance with Accounting and Reporting by Charitie_e: ststement of Recommended practi applicable to charities preparing their accounts in accordance wrf(b. the Financial ReporknnE Standard applicable in the UK and Republic of Ireland (FRS 102) Ieffettive I January 2015) - {Charities SORP (FRS 102)), the Financial Reporting Stsndard applicable in the UK an Republic of Ireland (FRS 102) and the Companies Act 200& Change in basis of accounting or to previous accounts There has been no thange to the accounting policies (valuation rules and method of accounting) since last year and no thanges have been made to accounts for previous years. Eund accounting Unrestricted funds These are available for use at the discretion of the trustees in fvrtherance of the zeneral objects of the charity. Designated funds These are unrestritted fiJnds eamiarked by the trustees for particular purposes. Revaluation fvnds These are unrestritted funds which include a revaluation reserve representing the reststement of inve¥£ment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeaL Restritted fiJnds Income Recognition of income Income is included in the Ststement of Financial Attivities {SoFA} when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with suffiaent reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure ported gross in the SOF Donations and legacies Voluntsry income recelved by way of grants, donations and glfts Is Included in the the SOFA when receivable and onty when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is Included in the SOFA at the sametime as the donations and gifts giftldonation to whith it relate& Donated services These are onty induded in income (with an equNalent amount in expenditu) and facilities where the benefft to the a)arity Is SOnablY quantlfiabl¢ measurable an material. Volunteer help The value of any volunteer help received is not induded in the accounts. Investment income This is induded in the accounts when r1Vable. Gainsl(lossesl on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gainsl(lossesl on investment assets This indudes any Eain or loss on the sale of investments. Page 19
plymouth & Devon Racial Equality Counal Xotes to the Accounts xoenditure Recognrtion of "thpenaiture ExpendItu is recognised on an accruals basis. ExpenrtU indudes any VAT which cannot be fijlly recovered, and is reported as part of the expenditure to whith it .?iates. Expenditure on raising funds These comprise the costs associated with attratting voluntsry income, fvndraising trading costs and investment management costs. Expenditure on These comprise the costs incurred bythe Charity in the delivery of its attivities an charitable attivities services in the firthedn of its objects, induding the making of grants an governan COSE All grant expenditure is accounted for on an actual paid basis plus an accrual T1 grdnts that have been approved by the trustees at the end of the year but not ve paid. These include those costs associated with meeting the con5tttutional and ststutory requirements of the aiarity. induding any audtt/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administrdtion costs. Other expenditure These are support Costs not allocated to a particular attivity. Grants payable Governance costs Taxation The charlty is exempt from corporation tax on its tharftable activities. Tangible fixed assets and depredatioD Depreciation is provided at the followins annual rates In order to write off each asset over it5 est]mated Useful lrfe. Flxtures. fittings and equipment 20% Reducing balance Freehold investment property Investment properties are measured initially at cost and subsequently at fair value at each balan sheet date and are not depreaated. All gains or losses are tsken to the Statement of Financial Activities as they arise. Stocks Stock is included at the lower of cost or net realisable value. Donated item5 of stock are recognised at fair value which i5 the amount the charity would have been willing to pay for the items on the open markeL Trade and other debtors Trade and other debtors are recognised atthe settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and c05h equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investrnents with original maturities of three months or less and bank overdrafts. In the statement of finanoal position. bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash managemen Page 20
Plymouth & Devon Raaal Equality Council aiotes to the Accounts Trade and other creditors -¢hort term credttors are MeaSud at the transaction Dri. Other creditors and provisions are recognised "where the charity has a present obligation resulting from a past event that viill probably result in the transfer of funds to a third oarty and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are nom)ally recognised at their settiement amount after allowing for anytrade discounts due. Research and develoDmertt Expenditure on researth and development is written off in the year in whith it is incurred. Foreign currencies Monetarv assets and liabilities denominated in currenoes other than the fijnttional currency of the charitv are translated at the rates of exchange prevailing at the end of the reporting period. I ran5actions in currencies other than the functional currency of the charity are recorded at the rate of excnange on the date that the transattion occurred. All exchange differences are are taken into account in arriving at net income/expenditure. Leased assets Where the charlty enters into a lease which entsils tsking substantially all the risks and rewards of ownership of an asseL the lease is treated as a finance leas Leases which do not transfer substsntially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the ¢harfty at their fair value at the inception of the lease or, rf lower, at the present value of the mlnimum lease payments. Tne corresponding liability to the lessor is induded in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation $0 as to achieve a constsnt rate of interest on the remaining balance of the liabilty. Finance expenses are recognised immediotely, unless they are directly attributable to qualtfyin8 assets. in which case they are capitslised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a Straight4ine basls over the lease tsrm. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggre8ate benefft of intrntives is reco8nised as a reductlon of rentai expense on a straight-line basis. Pension costs The charity operates a defined Contributlon plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separdte entty. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised a5 expenses when they fall due. Amounts not paid a shown in accruals in the balan sheet The assets of the plan are held separately from the company in independently administered funds. Reoipt of donated goods, facilities and seThices All donated goods faalities and service5 received are recognised within incoming resources and expenditure at an estimate of the value to the charity. Page 21
Plymouth & Devon Racial Equality Council lotes to the Accounts Company status The company is a private company limited by guardntee and consequently doe5 not have share capital. 3 Ststement of Finanaal Activities- prior year Unrestricted funds Restricted funds Totsl funds Z023 2023 2023 Income and endowments fronL Donations and legacies Charitable activities 792 82,083 2,235 ioi 343 126 144.689 91É 226,772 2,23S ioi other trading activities 5nvestments 12,060 12,403 Total 8S,554 156,875 242,429 Expenditure on: Charitable activities 72,140 SL142 74,188 141.763 Other 90,621 Totsl 92,669 123,282 215 951 Net income {7,115) 13,513} 33,593 26,478 Transfers between funds 3,513 Net Income before other gains/(losses) Other gains and losses: et movement in funds 26,478 110,6281 37,106 (10,628) 37,106 26,478 Reconclllatlon ot funds: Total funds brought forward Totsl funds rrIed foNRrd 103,420 35,356 138,776 92,792 72,462 165,254 4 Income from donations and legacles Unrestrirted Restrictsd Total Totsl 2023 2024 Donations 975 2.370 2,370 3,345 3,345 918 975 918 Page 22
Plymouth & Devon Racial Equality Counal ljotes to the Accounts Income from charitable activities Jnrestrirted Restricted Total Total 3)24 2023 Projett grnnts ResDert festival 135.991 99.792 235.783 176,898 49,87 226,772 135,991 99,792 235,783 6 Income from other trading activiti Totsl Tot 2024 2023 Training & consultancy 2,235 2,235 7 Income from investments Unrestricted Totsl 2024 Total 2023 Bank interest received 206 206 ioi 206 206 ioi 8 Other income Unrestrirted Restrirted Total 2024 Totsl 2023 Reimbursements Other income 350 2,405 2,405 330 330 2,735 2,735 12,053 12,403 9 Expenditure on charitable activitses Unrestricted Restricted Totsl Totsl 2024 2023 Expenditure on choritable octivities Workshops, activities and catering costs Projett grants Respert festival isc charitsble activities 3.518 22,727 26,245 16.804 600 61)J 47.384 10,000 11.750 11,750 Governance costs 4.118 34.477 38,595 74,188 Page 23
Plymouth & Devon Raaal Equalty Council i Otes to the Accounts -.0 Other expenditure Jnrestricted Restricted Totsl 2024 Total 2023 30th birthday party costs 8.686 9.372 Employee costs Motor and travel costs 87.574 3.061 9.765 51,172 138,746 4,311 14,032 117,852 L165 6.505 Premises costs Amortisation, depreciation, impairment. profivloss on disposal of fixed assets General administrative costs Legal and professional costs 4.2 8SI 851 802 14.CN)4 5.558 129,500 3,238 17,242 5.559 190,113 12.032 3,407 141,763 60,613 11 Net income before transFers 20Z4 2023 This is stated after charging: Depreciation of owned fixed assets 12 stsff costs 851 802 2024 2023 117,268 520 117.788 Salaries and wages Pension costs 136,878 137,367 No employee received emoluments in excess of £60,CK)O. 13 Tangible fixed assets Fixtures. fittings and equipment Total Cost or revaluation At l April 2023 Additions At 31 March 2024 Depreciatlon and impairment At l April 2023 Depreciation charge for the year At 31 Marth 2024 65,843 1,473 67.316 65,843 1,473 67,316 61.750 61,750 851 851 62,601 62,601 Net book values At31 March 2024 .4t31 Marth 2023 4.715 4,093 4,715 4.093 Page 24
Ptymouth & Devon Raaal Equality Council Notes to the Accounts 14 Debtors 2024 2023 7Fade debtors Other debtors Prepayments and accrued income 350 2.250 1,472 3.710 7.490 11,628 15 Credrtortr. amounts falling due within one ye 2024 2023 I fdde creditors Other taxes and social security Other creditors Accruals Deferred Income 591 4,214 2.161 4.169 856 3,507 856 1.000 9,577 Page 25
Plymouth & Devon Racial Equality Council otes to the Accounts -,6 Movement In funds 4Koming SOUrS At31 rinduding At l Apnl other 2023 gatnsjlos Resour5 expended Gross transfe March 2024 Restricted fund&- Restrtcted income fvnas Small General Restricted Funds Ukraine Destitution ljictim Support Community Integration Fund Contain Outbreak managementfund Uoyds bank ft)undation . 11,776 1,728 io 31,224 21.907 19,(MXI (14.018) {ts.447) (9,9411 9.725 1,281 105 31,884 115 20,OIXI 12,OCKi (19,340) (11.540) {3451 7,211 259 (787) 16,424} 1259} 119,786) Rank 22123 - 23/24 20,254 29,505 129,973) Totol 72,462 102,492 195,0911 136,755) 43.109 Unrestricted funds: General funds 21,584 68,524 170,8661 36,755 55,997 Designated funds: Devon Advocacy Servi Equality and Diversity RISS 5,677 4,5iJO 60,876 5,677 2,503 71,329 {1,997) (60,755} (62,752) 71,208 71,208 71,053 79,509 T(rtal funds 165,254 242,069 {228,708) 178,615 Purposes and restrittions in relation to the funds." Restricted funds.. Small General Restritted Funds Ukraine These funds are restricted and must be used in accordance with the granvmoney received. These funds a restricted and must be used for the purpose of the Respect Festival. These funts are restricted and must be used in accordance with the granvmoney received. These funds are restricted and must be used in accordance with the rant/money received. Community Integration Fund These funds are restricted and must be used in accordan with the granvmoney received. De¥citution Virtim Support Page 26
Plymouth & Devon Raaal Equality Counul i Otes to the Accounts tain Outbreak These funds are restricted and must be used in accordance with the grant/money receive(L These funds are restricted and must be used in accordance with the anvmoney r1ved. These funds are restricted and must be used in accordance wlth the 8rant]money received. management fund iloyds bank foundation Rank 2V23- 23124 Designated funcs: Devon Advocary iervice Equalty and Diversity. RISS 17 Analy515 Of net a55ets between funds Unrestricted Restricted funds fvnds Total Fixed assets Net current assets 4.715 165,739 170.454 4,715 173,900 178,615 8.161 8,161 18 Reconaliation of net debt At31 Marth 2024 At l Aprfl 2023 Cash flows Cash and cash equivalents 159,110 159,110 19,857 19,857 178,967 178,967 Net debt 159,110 19.857 178,967 19 Commitments Operatsng leose commltments Annual commitments under non-cancellable operating leases are as follovts: 2024 2024 2023 Land and buildings 2023 Land and buildings Other Other Operating leases with expiry date: Pension commltments 2024 2023 The pension cost charge to the company amourted to: 520 Page 27
Plymouth & Devon Raual Equality CnCil Notesto the Accounts 71 Related party disdosures Controlling party The company is limited by guarantee and has no share capitsl; thus no single party controls the company. Page 28
Plymouth & Devon Racial Equality Council )etailed Staternent of Financial Artivitses Yor the year ended 31 March 2024 dfunds 2024 funds Totsl funds Total fund5 2024 2024 2023 Income and endowments TroN Donations and lesacie) Donations 975 975 2,370 1370 3,345 3.345 918 918 Charitsble attivitÉes Projett grants riespett festival 135,991 99,792 235,783 176,898 49,874 226,772 135,991 99,792 235,783 Other trading activities Training & consultancy 2,235 2,235 Investments Bank interest received 206 206 206 ioi ioi Other Reimbursements Other income 350 12,053 12,403 2,405 2,405 330 330 2,735 2,735 242,069 Total income and endowments 139,577 102,492 242,429 Expenditure on: Charitable attivities Workshops, activities and catering costs 3,518 22,727 26,245 16,804 Projett grants Respert festival Misc charitable actlvltles 6C(I 600 47,384 10,000 74,188 11,750 34,477 11,750 38,595 4,118 Totsl of expendlture on tharitable activities 4,118 34,477 38,595 74,188 Other expenditu 30th birthday party costs 8,686 686 9,372 9,372 Employee costs Salaries/wages Pension costs Staff training Temporary staff 85.706 51.172 136,878 117.268 520 1.379 1,379 87,574 51.172 138,746 117,852 Motor and travel costs Page 29
Plymouth & Devon Raaal Equality Council Detailed Statement of Fjnancial Activitles Favel and subsistence 3.061 1,250 1.250 4,311 411 1.165 1,165 emises costs Rent Rate5 9,765 4267 14.032 6,156 349 6,505 9,765 4,267 14,032 General administrative costs, induding depreciation and amortisation Depreciation of FLXtures, fittings and equipment Bad debts Bank charges Equipment leasing and hi charges Equipment repairs and maintenance Generdl insuran Postsge and couriers Software, IT support and related costs Stationery and printing Sundry expenses Telephone, fax and broadband 851 851 802 200 156 172 176 629 629 1,615 3,457 315 3,7n 366 2,621 2,621 28 2,258 19 2,502 2,990 2.283 639 639 2,471 3,916 18,093 619 2,431 3,916 14,855 416 12,834 3.238 Legal and professional costs Accountancy and bookkeeping Consultancy fees Solicitor's fees Other legal and professional costs 1,725 3,70Q 133 1,725 3,700 134 1,620 1,490 35 262 5,558 5,559 3.407 Total of expendlture of other costs Total expenditure Net gains on investments 129,500 60,613 190,113 141,763 133.617 95,091 228,708 215.951 Net income 5,959 7,402 13,361 26,478 Transfers between funds 36.755 (36,755) Net income before other gains/(losses} ¢3ther Gains 42,714 (29,353} 13,361 26.478 Net movement In funds 42,714 {29,353) 13,361 26,478 Reconciliation of funds: Page 30
Plymouth & Devon Racial Equa15ty Council Detailed Statement of Financial Activibes Total fijnds brought forward 92.792 71462 165,254 138,776 Total funds TrIed fOnard 135.5C6 43.109 178,615 165,254 Page 3=.