Rights & Equality Sandwell
(A Company Limited by Guarantee)
Annual Report and Financial Statements
Year ended 31 marc.h 2021
Charity number: 1122030
Company Number: 05145052
Feltons
Chartered Accountants
Birniingham
B13JR
*OAIXCZLL'
0811212021
COMPANIES HOUSE
#136

Rights & Equality Sandwell
IA Company Limited by Guarantee}
Report and financial statements
Year ended 31 March 2021
Co"ntents
Page
Referen¢e and administrativé details
Réport of thè trustees
Independent E.xaminerfs report on the financial slatemenls
Statement of financial activities
incorporating income & expendilure account
Balan￿ sheet
Cash fl¢JW Statement
10
Notes forming part of the financial statements, incorporating =.
Statement of accounting t)olicies
Other notes to the financial statements
14

Rights & Equality Sandwell
IA" Company Limited by Guarantee)
Reference and Administrative Details
Chaii
Ann E Lleweltyn
Trustee5
Abdulga¢Jir Ali
Nargis Bosian
Ann E Llewellyn
Davw)der Ka
Key management personnel
P Panesar
Chief Execltrtive
Registered office
W￿loria Pafk Skn"Ils Centre
Corbett Street
Smethwick
866 3PU
Chanty number
1122030
ompany registration number
05145052
Independent auditor
Femons
8 SovereRJn Court
8 Grahain Streèl
Birmingham 81
Bankers
Co-operative Bank plc
Head Office
18alloon st￿et
Manthe5ler
M60 4EP
So1￿110rs
Sy¢&ièy Milcheu Solicit￿5
Apsley House
35 Watefloo Slreet
Birmingham
82 5TJ

Righls & Equality Sandwell
IA Company Limited by Guarantee
Report of the trustees
Year ended 31 March 2021
SMBC Grant- 6 months
RES was provided a six monlh grant lo continue to support partnership 8ciivity Invo￿1n9 the local
authority. police and voluntary and community sector organisalions. This was compleled during the
pandemic ensuring that health and social justice stakeholders undersloo"d the eqijality impli¢abons of
Iheir work and engage<l with Sandwell's iJiver5e communilies lo understand their priorilies and sel
actions lo address spec[f￿ needs. These efforts led lo a Shiehd project being funded by the National
Lollery Community Fund.
Shleld Project
The Project was delivered by a newly appointed tèam of community advisers whose rok was lo
faciliiate ground level aclivity between partners ID work lowards safeguarding all people from Covid-
19 infections, WI￿ particular efforts lo target Afriean. Caribbean. Asian and Eastern European
communities and to remove dispr0portior￿le adverse impacts on Ihese population groups. The team
delivered their wofk building strong links with l¢xal ￿sidentS. business and retail ouuets. as well as
health. education and communty sectors to support the stayirbg safe campaign an(J responding
additional challenges such as diiectly interfaung with ¢ommuniDes exdudeLI through digital a¢￿$$
and lack ol familiarity ol essentiil seTri¢es such as loodbanks and other welfare support.
Women's Empowemient Group IWEMI
The Women'5 empowerment Group IWEMI was gaining momentum just before the pandemK bck
dow%) periods. The Purchase from regular meetings through which concerns were shared,
involvement and ideas was to bring about changes to improve choice and opportunity for women.
Plans were pul in place to" host a Women's summtl at whth vision slalements were to be put to local
official?, de¢i5ion makers and 5tskeholdefS lo identify acts.ons and pledge5 aimed al impro)ving
women's life opportunities_ L￿kdOWn and ieoiganisalion of prioribe5 for the women representatives
and participants involved in this work p￿Vented implen*nialion of this plan.
The ideas were taken lo Women's First Grcwp Whe￿ a successfvl granl applicalioii was made lo
facilitate this work when permissrble.
Neh¥orking and partnerships
The Shield and WEM staff played an instrumental part across 3 range of ￿e￿orkS lo keep at the
loreliont concerns of local people. feeoback and community involyemenl In the co-de51gn of health,
SOCTr31 care. education and other social justice measures_
These included the following".
Sandwell Ne￿¥OrkS Group- luming conneciions into actions
Publ￿ Health and Faith Leaders Steering Group- being apprised of key nalional and l¢xal
covid-19 related devdopmenls
Maternity Engagement Action - working with the Afvican Health Policy Ne￿ork lo develop
aelions removing inequalities in maternity Ca￿ and nghls
Sandwell Inlegrdted Care Partner5hip- transilvjn of health and social care provison across
the regvjn
Hale Crime Partnership group- critKal reflectton arKI peer review of Ihi(d paty reporting
measure5
Page 2

Right$ & Equality Sandwell
(A Company Limited by Guarantee)
Report of the trustee5
Year ended 31 March 2021
Complainant aid casework and social inlustice clinlcs
Continued provision ol advice, aid and assislan¢e lo the m051 vulnerable, across a range of soci81
care and welfare a￿as, employment. education and community safety and Incidents ol discrsmination
and hale iheloric.
Structural inequaltties and insight work
RES Secured a small grant through the Naltonal Loitery to work wlh six local community
organisabons, invofving nearly 250 participants. lo gather InS￿h￿. into the pandemic and 115 impact on
different communib'es_ The methodology inVo￿ed direcl discussi￿S with usecs of Servi￿5.
questionnaires, focus group acts.vity and survey instruments_
Crime, drugs and alcohol use, concerns about rise in anli-%)cFal beh3viour
Ltxkdown communicats'ons We￿ more effective wlh young people in comparison with adults
and older people," allhou9h education and home leaming rawj difficulties a5 3 consequence
of digital poverty and illileiacy
Many people stayed al home during the pandemi¢ heighlening incidents of alienab.on and
significant need lor mentsl health inte1vent￿nS and investment
Accessing GPS and health care servKes was very problemab.
Evidence of 5tJgma and dI￿rirrUnatiOn against Black, Asw. and central and eastem
European communities
Fil for Pufpose reSoU￿S needed lo support recovery. partKulafty to femove dispropo￿"0nate
impacts on certain ethn￿ groups and disabled pecs)le.
Our aspiration was lo use this wide rangin9 in1omiat￿n. Pfesenting the views and interests ol
respondents and participants to CODrdFnale aciivity between partners in an atiempl lo overcome
adverse impacts of covid19 and supw)rt reintegrabon and voices of the most vulnerable people into
all aspects ol recovery work achieving the grealest possibSe impact where il matters most This
included largeling finoncial support. empbyment types. undertying health conditions, hoLtsing types.
civic participation and improving Connectedness an<J sense of belonging wilh Sandwell.
Future plans
The impact of loss of fvnding has been sKJnrficanl on RES. Efforts for ihe eoming year will be to focus
ineome generation acb"vity. This will include a mix of small and medium lo longer temi funding
initiatives.
RES'S continued efforts working with k)cal people and services has hi9hlighled there is much lo be
done io address slruclural ineoualities and the di5propothnale impacts of thè pandemic on diffRrenl
protècted characterislic groups. Recovery work designing services lo come logether lo work
holistically. working in partnership with communities with the lived experierKe and rebuilding trust and
confidence in public services is essenb"al. RES will exploie pathways lo secure new aieas ol fundin9
and partner5hip5 10 aid these efforts.
Board of Trustees
2021
Paje 3

Rights & Equality Sandwell
IA Cornpany Limited by Guarantee)
Report of the trustees (continued)
Year gnded 31 March 2021
Investment Policy
The Iruslees have kept available (uThJs on dep95it *ryth C¢Fopernbve BaN( ptc. The invesled fuThYs achieved a
average interest rate of 0.12%.
Resèrves polrcy and gorng con¢em
Reserves ￿e npeded 10 bridge thè gap behyeen the spending and recei¥ThJ of income and to eover unplanned
requirements. The trustees cOns￿er that the ￿eal level of reserves is 6 month5.
Plans for future periods
As Ihis report highltghts there is much that remains to be done. 11 is encouraging that RES iemains al the fofefronls
to challenge unfasme5s, inequalities and lensions. Each section above highligh15 the range and scope ol RES'S
acti￿￿'eS an¢J the key challenges that we will continue to addre$5 in the short and long lern It Is essential that we
address the causes. culture and drTvers that p￿petUate disadvanta9e5. exclUs￿n an(1 dhsen9a9emenl for many
people. These inequalities are of significant concem for RES and we will contiwe to stretch new tar9ets lo ￿U¢e
all torm$ of disadvantage and discrimination.
Structure. Goveman¢e arid Management
Governing docufflent
RtiJhts & Equality San￿￿ell is a company h'rrmted by guarantee wemed by its Memorandum ar￿ Athdes of
Association dated 2 June 2004 wAth subsequent amendments and 1$ regisle￿d as a ¢harty wlh the Charity
Commission. There are currently 15 members, each of whom agrees to contnbute £1 ¥) the event ol the chanty
winding up. Membership is open io professK)nals from the public, wvate and thir¥J sector.
Appointment of trustses
As set wt in the ArticlE5 OF Associatth new trvstee5 a￿ appointed by the board of truslees after apptying to the
company Sn the fom) required by Ihe trv51ees and after bpin9 approved by Ihe board of truslees.
Trusteè induclion and trainlng
New truskes are briefed ￿ their legal obligalions under charity and compariy law and Ihe Charity Commission
guidance on publi¢ benefit. and afe inforned ol the content of Ihe Memofandum and AJtides ol Association. the
committee and deo&on-maknng proGe55es. thè INJsiness plan and the recent fiftan(id perfornw￿e of the charity.
Organisation
The board of tryslee5, which can have up lo 15 members. admtnisiers the charty. The boar¢ nomally meet5
quarterly. A Chief Executive is appointe(J by Ihe trustees io mana9e ihe day-lo-day operations ol the charity. To
facilitate effective operatitsns. the Chief ExecutNe ha5 delegated auihority. wthrn lerms of delegation approved by
the Iru5tees. for operational matters includiThJ finar￿e aThJ general purposes_
Page 4

Rights & Equality Sandwell
IA Company Limited by Guarantee)
Report of the trustees Icontinuedl
Year ended 31 March 2021
Related parties and co-operation with other ofganisations
None of our trustees receive remuneration or other benefit from their work ￿th ffte charity. Any connection be￿een
Injstee or sènior manager ol the charitywith 3 client or SUPFAier rwst be disc105ed to the full board of trustees in
the same way as any oiher contracluJ ielationship wth a relaled party. Related party transactions in the curient
year are described in note 16 to the aeeounts.
Pay policy for sei)ior siaff
The board ol directors. who are the Tru5fs Iruslees. and the senior managernenl team together comwi5e the key
management personnel ol the charity in charge of dirècting ar￿ operattng Ihe ttusl on a day to day basis. No
director received remuneration in the year arKI delarls of direclois. expenses and rdated pariy transxlion5 a
disclosed in note 7 to the accounts. The pay of senior staff ts le￿eWed 3nThj￿¢Y and nomalty increased in
accofdance Mth average eamings.
Risk managernent
The trustees have a risk management policy vthch comprise5 .
an annual review of the principal risks an¢J uncertainties that the charity faces..
the estats4ishment ol p￿l￿e$, systems. ar￿ ￿tiCedureS to mibgate fvse iisks identified in the. annual review4
and
the implemenlaticn of Procedu￿ ￿e￿gned to mibgate or manage any FKJlential impact on the charity should
those risks materialise.
This work has iosenbfied that financia sustainab*ty ts the mior finanoal risk for Ihe chwity.. Key elements in the
manag8ment of financial risk are a regular re￿eW of available liqukd funds to settle debts as they fall due. iegulai
liatson wilh the bank, and active managemenl ol operaDonal debtor and Credit￿ balarkces to ensure 5Ltfficienl
working capital by the TWSL
Attention has a150 been foci155ad on non-financial r￿$ 3ri5w¥J fvorn hèalth and safety. These risks are managed by
ensuring accreditation is LP to date, havirKJ robust poltcies in pl￿. and regular awareness trair•ng for 51aif V￿rkIng
these operationa! area5.
Tru5tees' resp¢)n5ibilities in relation lo the financial Statements
The charity trustees {who are a150 the directors of Ihe charita￿e company for the purposes of company lawl are
responsible lor prepa¥ing the TnJ51ees' Report"and"the finan0* 5tatemenis in accortjance with applicable law and
United Kingdom Accounting Staftdard5 Iuniled Kingdom Generally Accepted Accounting PraGtKel_
Company Ipw requires the trustees to wepare finanoal staterr*nts for each finaroal year vthich give a and fa
view of the Stale of affairs or the charrtable cornpany and ol tts incombrvJ resources and application of resource5.
including its inc(¥ne and expenditure for that perityj. In Fxepamg these financial 51atements. the Injstees are
required to".
select suitable accountin9 policies and Ihen apply them consistently..
obsèrve the fflethod5 and prtnciples in the chaiits.es SORP-
make judgements and accounb"n9 ests"mates that are reasonable arid wudent.,
state whether applicable UK Accounting Standards hove been ftllm¥ed. subject lo any material dePartU￿S
disc105ed and explained in thè finarKial slatements". and
prepare the financial siatements on the goirwa co￿eM basis vnless it is inappropriate to presume that the
charitable compwy will continue in ￿js￿￿$￿.
Page 5

Rights & Equality Saridwell
IA C¢ynpany Limited by Guarantee)
Report of the trustees (continued}
Year ended 31 March 2021
The Iwstees are responsible for keeping proper accounb.ng recotds that disdose with ￿aSOnable accuracy at any
time the financial position ol the chanty ar)d to enable thEm to ensure that the financh31 statements comply wth the
Companies Act 2006. They are also responsible lor safe9uarding the as5els of the charity and hence for taking
reasonable Ste￿ lor the prevention and deteclion of fraud and other irregulariiies.
The trustees are re5pon5ible fur the maintenance and integrity of Ihe Cofporate and financial infomialion included on
the Charitab￿ companys web&te LegI￿alK)n in Ihe Unitetj lQngdorn 90¥￿nIr￿ Ihe preparation and di5seminiation ol
financial stztements mav differ frorn leqislaiTh in other juri5dthins.
Statement as to disclosure to our indep¢ndont •xaminws
In50far as the Tru51ees are awa￿ .'
thece is no relevanl itsfL¥mabon ol Wh￿ IhÈ charttable companys independent examiner is unawa￿- aThJ
Ihe Trustees have taken all steps ￿3t they oughl to have taken to make themselves aware of aoy relevant
Inforrriation and to estabfish that Ihe independent examiner 15 awa￿ ol ihat infon1￿On.
This repurt has been pFepare(l in aCc[￿￿nCe with the special W0￿510n5 of Part 15 01 the Companies Act 20Cfj
relating to small companies.
By order of the board Of trustees
.Ann LLewellyn Iclwr ol Board of Trnstees)
Date..

Independenl Examiner's Report to the Trustees of
Rights & Equality Sandwell
(A Cornpany Limited by Guarantee)
I report to the charity trustees on my exanwnaiic¥) of the xcounts of the company for the year ended 31 March 2021
wh￿h are set out on pages 8 to 18.
Responsibilities and basis of report
As the chanty trustees of the company land also its direclors for Ihe purposes of company lawl you are responsible for
the preparation of the accounts in accor(Sance vrith the requiremenls of the Companies Act 20061.lhe 2006 Act'l.
Having satisfied myself Ihat the aCc￿nts of the company are not ￿qUIred to be audited under Part 16 of the 2006 Act
and are eligible ft)r independent exarnination. I rep￿1 in respect of my examination of your Company's accounts as
carried out under secbon 145 of the Charities Act 2011 I'the 2011 Act?. In carying out my examinatson I have followed
the Directions gNen by Ihe Charity Commi5sron under sectN)n 145(5llb) of the 2011 Act.
Indep•nd•nt examin•r'$ statemènt
I have completed my examinatiM. I confim Ihat rn rnatter5 have cryne lo my al1enttt￿ in connection with the
examinallon 9Ning mè cause to believe that in wty material re¥*tr.
accounting records were not kept in re¥ed oflhe ￿MPanY as required by secbon 386 of the 20￿ Acr, or
the accounts do Th)t accoid with those records: or
the accounts do not comply with the accounb"rwJ requrrements of section 3% of the 2006 Act other than any
requirement that the accounts give a Inje and lair whth is not a matter cLn%dered as part of an
independent examination-, or
the accounts have not been prepared wi accordance ¥￿th the meih(xls and princitAes of ihe Statement of
Recommen¢Jed P¥acb"¢e for a¢u)untiThJ and reporttng by charityes applicaue to charities preparing the
ac¢ount5 in ac￿rdance ihe Financtal Rep)rt¥1g Standard applicable the UK and RepU￿1C ol I￿land
IFRS 1021.
I have no concems an(S have coine across no oiher matters ￿ conr*ckn"on T1￿ the examination lo which attentio
should be dcawn in this report in order Iv enatAe a proper understandin9 of the accounts lo be reached.
David W Farn5WOrth FCA (Senior Ststutory AuditOT}
For and on behalf of Fdtons
8 Sovereign Court
8 Graham Street
B'irmingham 81
Oate-.
Page 7

Rrghts & Equality Sandwell
IA CorTipariy Lirriited by Guarantee)
Company number . 05145052
Charity number: 1122030
Statèment of financial activitlès lincluding income and expendituffe account
lor the year ended 31 March 2021
Unre5tfi¢ted
fvnds
OESi9Trated
Re5trKted
fvnds
Total
2021
Tf>tal
2020
Notes
Incorne
L)onation5 and grants
Income from charitable acliffts..
Miscellaneous
103.529
60.507
164,036
133.602
Investment I1￿me
277
277
1.121
Totsl income
103.806
60.507
1e4.313
135.123
Expenditure
Charitable ac&"￿ties.
Operab"onal anol gjpptyt ￿$ts
127.9)9
60.9)7
188,416
165.044
Total expenditufe
127.W9
80.507
188.416
165.044
Net Incomellexpendlturel befote
tran51ers
124.1031
124.1031
129.9211
Gross Iransfers beN¥een funds
12
24.103
(24.1031
Net movemtnt in lunds
124.1031
(24.1031
129.9211
R¢¢tsnciliatson ol fund$
Total funds brough¢ foThRrd
12
123.749
123.749
153.670
Total fu￿￿5 ¢arTIEd forward
99.645
123.749
l oft*e cknarity's act￿llieS derive from continuffj Opera￿￿5 dU￿￿j the above finan(W periods.
Page 8

Rights & Equality Sandwell
{A Company Limited by Guarant¢¢l
Company Numbèr: 0514S0S2
Charity number- 1122030
Balance sheet as at 31 March 2021
2021
2020
Notes
Fixed assets
Tangible assets
507
1.311
Current a55ets
Debtor5
Cash at bank and hand
10
1.929
1rA.129
1CQ.058
4.415
150.241
154.$56
Credltor5' amounts falllng
ue withrn one year
11
8.919
32.218
Net ¢Ltrrent assets
99.139
122.438
Net •$sets
99.64$
123,749
Funds olthe charity..
Restricted lund$
General fund
12
Vnrestrlcted fun¢ts
General fund
Oe5ignated lund
12
12
123.749
99.646
123.749
Total funds
.99.646
123.749
The cornpariy is entilled lo exem￿.￿ fvri awjit uidèr 477 of the Companes Ac* 2fK6 for the year ende¢J 31
March 2021.
The membets have not rea￿￿d Ihe company to otrtain an auLit ol its ststements for Ihe year endeir 31 March
2021 in attordance with SecDori 476 of Ihe CornpaThes Act 2[
The ￿1￿CtorS ac*noWedge th&f respc¥151tMlilies lor.
al ensuiing that the company keeps acctyjnling rec¢¥ds ￿"1th conwy Sections 386 387 or the Companie5 A¢x
2006 and
bl preparing finanoa $latwents which give a IWE atKJ lair ￿e￿ of the state ot affaits ol Ihe company as al the end of
each financial year and of its surplvs or deficit for each financia year in accorlance wth the requirements ol Sec*'ons
394 alld 395 and which Othe￿ise (x)rrWy v*th the requwemerts of the Compan￿$ Act 20(￿ relatin9 to finawal
stalemenls. $0 far as applicatAe to the cofflpany.
These accounts have been prepared ￿ accor¢Jar￿￿ *ith the SP￿ of Part 15 of the Companies Act 2Q06
relating to small companies.
The notes on pages 8 to 18 lorm part ofth85e accthwrts.
The financial statements **rè apw)veil try Ihe boar(I bl trustee5 ¢Jn......................:.....
and wwe signed its behalf by..
Ann Llewellyn
Chair of Board of Tiusiees
Page 9

Rights & Equality Sandwell
{A Company Limited by Guarantee)
Statement of cash flov
lor the year ended 31 MaTch 2021
Notes
2021
2020
Cash flow from operating activities
15
{44.3891
133.3991
Net cash now from operating activiti.es
44.3891
33,399
Cash flow from illve$tin9 activities
Paymonts to acqui￿ tangible ffixed a55ets
Inte￿st received
2TI
1,121
Net cash flow from invèsting activiti
277
Net increas• I Idecreasèl in cash and cash èquivalents
144,1121
132,278)
Cash arhd casb equivalents at 1 AW 2020
150,24.1
182,519
Cash and cash equivalents at 31 March 2021
106.129
150.241
Page 10

Rights & Equality Sandwell
(A Company Limlted by Guarantee)
Notes to the finan¢lal statements fol the year ended 31 Maich 2021
1. Accounting poJi¢i
al Basis of preparation
The financtal staiements have been p￿pared in accordance with Accounling and RepDrting by Charities."
Statement of Recommendetj PracD"ce applicable to charrbes preparing their accounts in accordance s*ilh the
Financial Reporting Standard ap￿1¢able in the UK and Republic of Ireland issued in October 2019. the
Finanaal Reporting Standard ap￿Ica￿t in Ihe United ￿"￿9￿0￿ arKI Republic of Iieland {FRS 1021. the
Charities Act 2011. the Companies Acl 2006 and UK Generally Accepted Accounbng PRcke.
The thancial stalements are prepared on a g(MrwJ ¢on¢ern basis urtder the hist9n"￿ ￿$t con¥enbon. The
finanaal slatemenls are present8d irb 5teding 15 Ihe fvndional cUrr￿Y ofthe charity. The sMJnlfi￿n¢
accounting polioes applied in the preparation of Ihese financial stalernents are Set out below. These P￿iCieS
have been ￿SISte￿Y applie¢J to an year5 we5ented ￿￿esS 011*￿15e stated.
bl Goino coneem
The financial sfaternents have been prepafed on a goirvJ concem basis as the trustees believe that no
material uncertainties e￿st The iwsiees have Considered ihe level of lunds held and the expected level of
income and expenditu￿ frm a period of 12 months the date of aulhorising these finanaal slatemenls. The
budgeted income and expendilure is sufficient the level ol reseThfes for the charity io be able to wnbnue
as a 90ing ¢oncem.
Gl Income recognition
All incoming rastyjrcès ar¢ M)thded in Ihe Slatement of Financlal Activibes {SoFAI when the ¢harity is legally
entiued lo ihe income after any performance condit￿n5 have been met. Ihe afftJunt can be measured reliably
and it is probable that the income v4tll be received.
Gran¢$ ro￿l¥able
Grants are indudad in Ihe Slatement ol Finantial A¢tiwtiès on a recavabl¢ basis. The balan¢e of
income ￿￿1Ved for spe¢ifK purposes but r￿¢ expended during the period is 5hry•m in the relevant
funds on the balance sheet. whe￿ incorne is re￿IVed in advance of enbtlernent of receipt its
recognition is deferred anij induded in Lyeddors as deferred irKome. Where enbtlernent ctCUfS
tsefo￿ income is received. Ihe income is accrueLI.
The tharity receives a govemment grant in respeci ofvolunlary Sector Funding Alocation. Income
from governfflent and other grants are recogDised at fair value when the chaity has entitlement after
any perfom)anaee tt)nd6tK)ns have been met. it 15 probable that the income ￿11 be received and the
grnount can be measured reliably. If entsdement is not met then these anKJunt5 are deferretl.
Donations
Donats"on5 are recognised on a receNable basis where there 15 certainty of receipt and the arTh)unl can
be reliably rnea5u￿d. If there afe conditions attached lo the donation and Ihis requires a level ol
p?rforrnan￿ before enb"tlement can be obtained then income is deferred until ￿0$e conditions are
fully met or the r￿filment of Ihose conditions is wtt)in the control of the d)anty and il is probabk that
they will be fulfilled.
Page11

Rights & Equality Sandwell
IA Company Limited by Guarant¢el
Notes to the financial statements for the year ended 31 Mar¢h 2021 {¢ontinu¢d}
1. Accounting policies l¢ontinuedl
cl Incomè Te¢tsgnbtion Icontintwdl
Donated s•rvites and gifts in kind
Donated fatilities and <Jonate(I Profess￿1 Servi￿ are recognised in irwme at Iheir fair value vthen
their economic benefit is prOba￿e. it can ￿ measured reliabty and the chanty has control over the
item. Fair value 15 determine(l ￿ the basr$ of the walue of the gift lo the charity. For exarn￿e the
amount the charity V￿ul￿ be willing to pay in the open markel lor suth facifities and services. A
Corresponding am(yJnl is recogrNsed in experKaitufe.
Gifts in kind
Fixed asset gifts in kind are recogntsed when receivable and are induded al fair value. They are not
deferre<i over the life of the asset.
Interest recelvable
Interest funds held on depo%t is induded vthen receivable and Ihe ary*)unl can be rne35ured
lÈably by the charity.. ￿15 15 nomialty upw noty"ficabon of the interest paid or payable by the bank.
Other income
Other Income. includiry Ihe hi￿ of lacilth"e$. is ¥ecugnised in Ihe peiiod it 15 receivabl8 and to the
extent the goods have been provided ot on complelwjn of Ihe seThice.
dl Expenditure feeognition
All expenditure is accounted for on an accruals basis and has been cla5sTfied under headin9S that aggregate
all ctists related to the category. Expenditure is fecognised v4here ihere is a legal or construdive obligatson lo
make payments lo third parties, it is probable Ihat Ihe selljement ¥¥ill be required and the ￿OUnt of thè
obligabon can be measured retszlAy. 11 15 caiegorised und¢r ¢he follow￿9 heaoliThJs'
Costs of generating fvnds
These are costs ￿trJrred in attracting vdvntsry in¢orne. and those ￿cUr￿l in tradin9 aclivibes that
raise fvnds.
Charitable activities
These are costs incurre(l in &￿Ville5 undertaken to futher Ihe puwes of tht charity and their
associated 5UPkV)rt cosls.
Governanc* costs
These indude the costs attribulable io the trust's Compliar￿ con5titutthial and 5talulory
requirements, includiryJ authl. strategic management and trustees. ffleetings and reirnbursed
expenses.
Irretsiverable VAT is charged as an expense a9ain5t Ihe adwity for whith expendrture arose.
Page 12

Rights & Equality Sandwell
IA Company Limited by Guarantee)
Notgs to the financial ststements for the year ended 31 March 2021 (continued)
1. Accounting policies (continued)
el Fund accoynting
ijnrestricted funds are avaikble to spend on acti¥rties thai further any of the purposes ol the charity.
Designated funds are unrestricted fun¢s of the chawty %¥hich the trustees have deoded at their discrebun lo set
aside to use fry a specific purwse. Restricted lunds are (lonations whKh the donor has spec¢fied arè lo be
solely used for patcular areas of the tru5f5 work or for Specific artistic pwjects being undertaken by the trusl.
f) Critical accounting estimates and areas of jud9ement
Estimates and jud9ements are ¢￿tInualty evaluated ar￿ are based on historical experience and otherfactors,
including expections of futts￿ events Ihat are believed to be reasonable under Ihe circumstances.
There are no a(xounting eslimates or areas ofjweJnent
gl Allocation of support costs
Support costs are those ihal assist the woth of the chaNy txrt noi represent Charitab￿ ath"vrftes and
include office costs. governance c05t5 and adminislratyve payrol ￿sis. Where 5upF￿ costs canTrot be
directly attribLrtÈd to pa￿￿ar heading5 they have teen allccated to C05t of raising lunds and expend¢ture on
charitatAe activities. The bases on which support C05t5 have been allocated are Set out in note 5.
h) Tangible fixed assets
Tang(ble fixed a55ets are stated al cost lor deemed co5t} or valu3lion less a(xumulated depreciation and
aceumulatsd IMp￿rMent losses. Cosl indydes costs dire¢ty attributable lo making the assel capable of
opefab.ng as intended.
Depreoation is provided on all taryJible fixed assets. at rates calculated to 7AYite off tt)e cost. less estsmaled
residua value. ofe&h asset ort a systemab"e ba￿$ over its expeded useful lrfe as T￿10￿$..
Offiee equI￿ent
- 25% per annum on a redu(xng balance basis
il Operating lease5
Rentals payable under operat￿9 leases arE charged to the SOFA on a strai9ht line ba515 over the period of the
lease.
Il faxation
The charity is an exempl charity within ihe meaning of schedule 3 of the C￿l￿e$ Act 2011 anLI is considLYed
to pass the tests set out in Paragraph J Sthedule 6 Finance Act 2010 and there￿ it meets the defirnknn Df
charitable company fof UK corwfalTron tax purposes.
k} Pension benefts
The charity opprate5 a defined c￿bit￿ti￿ pL3n for the benefit of its employees. Contribubons are expensed
as ihey beo)me payable.
Page 13

Rights & Equalty Sandwell
IA Company Limited by Guarantèe)
Notes to the financial statements lor the year ended 31 Mar¢h 2021 I￿ntInUed}
Z. Donations and grants
Unrestricted Restricted
funds
fvnds
To￿1
2021
Total
2020
Grants
103,529
60.507
164.038
133.602
103.529
60.507
164.036
133.602
Grants weie received from the f0M¢h¥￿g ."
San¢*vell M8C m•ft wogramme
Covid-19 Response
Job Retenbon Scheme
New CommUnit￿S Adv
Hale Clime Champions
Women's empowemlenl
60.S07
78.072
21,658
119.815
78.072
21.65B
5.LK)O
6.201
3.799
103.529
60.507
154.036
133.602
3. Investmenl income
Unrestricted Restricted
fund5
fund5
Total
2021
Total
2020
Deposit accwni interest
277
277
1,121
277
277
1.-127
4. Expenditure on charitable activities
Total
2021
Total
2020
Operational and support Costs
Staff eosts
Motor and travel
Premise5 costs
Promotion and marketing
Deprecialion
Support costs (see nole $1
Goveman¢e costs {see noie 51
139,745
110
10.910
119.374
811
11.804
117
804
29,314
2.¥20
35.650
1.197
188.416
165.044
Total expenditu￿ on charilable athilies was £188.41612020 - £165.OMI of wh*h £127.909 12020 - £45,229)
wès unreslricled gnd E60.507 (2020- E119.815) was restrict8d.
Page 14

Rights & Equality Sandwell
IA Company Limited by Guarantee)
Notes to the financlal statements for the year ended 31 March 2021 l¢ontrnuedl
5. Analysis of support and govemance costs
Basis of
allocalion
Genernl
swpport
Governance
fun¢lion
Total
2021
Total
2020
Administrative staff
Training and ￿¢rUItMent
Infolmabon techn¢Yogy
General office Costs
Audrt fees
Tnjstee expenses
Acc9untsncy services
Legal and Olher professi￿al
Bank charges
Staff lime
Staff time
Usage
Usage
Go¥￿nanCe
12.243
25
6.240
9.499
12.243
25
6.240
9,499
1.lJ80
117
3,019
4,588
36
17.944
516
2,767
5.698
2,820
1.080
Usage
Usage
Usage
3.019
4.588
36
2,353
35.650
1.197
36.847
32.134
6. Net Incomallexpendit￿reI for the year
Net irTr?me l {expendilurel 15 slated after Chargi￿ l {uedibng):"
Totsl
2021
Total
2020
Depreeiaiion of tangible fixed assets
Operating lease renta15
Piemises
Ir￿eper￿1enl examinerfs rernuneratiOII
In¢Jependent Exarniner fees
804
5.91K)
1,080
2.820
7. Trustse5 and key management personnel r¢muneratson and expenses
The trustees neither received nor warved any remuneration duriTrJ Ihe year (2020 - £nill. Trustees were
reirnbursed expenses of £1 17 during Ihe year (2020- £Th11_
The Trusl considers rts key management persoftnel ¢(￿prise the Chief Execuhve. The toial amovrnl ol employee
benefils received by key management personnd was £50.1KJO12020- £55.0¢))).
8. Analysis of slaff costs and numbers
Slaff ¢osts .
Total
2021
Total
2020
Wages aThJ 5aaries
Social security costs
Der￿ed £￿IrIl￿.0n pension schemes
138.652
7,466
5.870
151.988
1Z3.418
7.986
5.914
137.318
P￿_15

Rights & Equality Sandwell
IA Company Limited ty Guartntsel
Notes to the financial statements for the year ended 31 March 2021 Icontinuedl
8. Analysis of staff ¢osts and numbers Icontinuedl
No employees ￿￿1Ve￿ lolal em&4oyee benefiis ofmcwe Ihan É60.C(Q.
Staff numbers .
The average rnonthly Rurnber of ernployee5 aThJ
full lime equivalents I￿ring the yeaf Wa5 35
rollows:
2021
Nuniber
2021
FTE
2020
Nurnber
2020
Managemeni
Charitable 3diwlies
offi￿ and adrninistral*
9. Tangible fix041 ass•ts
Office
equipmènt
Totsl
Cost
Al 1 April 2020
Additions
Al 31 March 2021
6.115
6.11S
6.,115
Depreciation
At l April 2020
Charge forthe year
Al 31 March 2021
4.804
4.804
804
5."608
5.608
Net book values
Al 31 March 2021
Al 31 March 2020
507
.311
507
1.311
10. Debtors
Tolal
2021
Total
2020
Deblors from operatws
Pre5)ayment5 and acrxued irKome
380
1.$49
2.775
1.640
1.929
4.415
Page 16

Rights & Equality Sandwell
{A Company Limtted by Guaranteè)
Notes to the financial statements for the year ended 31 March 2021 Icontinuedl
11. C￿dItorS - amounts falling due within one year
Totsl
2021
Total
2020
Cfeditors from operations
A￿rualS and deferW inthme
Other creditors
6.145
2.752
22
220
31.288
710
8.919
32,218
Deferred income
Deferred income al 1 Awl 2020
Resources deleffed in the year
Amounts released from previtrjs yea
Deferred ine(¥ne at 31 March 2021
3,799
3.799
17,5861
3.799
13,799
Al the balancE Sheet date ihe chardy wa5 hol(1￿9 fun(Js received in advance lor services to be deliVe￿d after the
year end.
12. Analysis of lund$
Balance at
1 April
zozo
Bal•nct at
31 March
2021
Incoming
r￿O￿l¢e$
Resources
expended
Tran$fÈ
Restricted fund5
Total funds
60.507
60.5071
Unrestricted funds
General fund
Designated'fund
103.BC
I127.￿)
24.103
24.1021
123.749
123.749
99.646
99.646
103.806
127,9091
Total fvjnds
123,749
164.313
188.4161
.646
Name of fvjnd
D¢s¢ription. nature andpurpose of fund
Restricted 9en*r•l lund
9iven lo chanty where the ￿tIl￿e5 thzl a granl or donation .
be spent for a Specif￿ wopct.
Unrestricted gèneral fund
The flee reserves of the charity *tych are nol designated for particulj'r
puwses.
Designated fund
Unreslitted i1￿on￿ tor wthich Ihe Injstees have des¥nated a particul
purpose.
Page 17

Rights & Equality Sandwell
IA Company Limited by Guarantee}
Notes to the financial statèment5 for the year ended 31 March 2021 {continued)
13. Analysi9 of net assets betrieen fund5
Fund balances al 31 March 2021
are represented by.
Unrestri¢ted Desi9nated
runds
fvnd
RestrF¢ted
funds
Total
funds
Tangible fixed assets
Current assets
Currenl liabililies
507
108.058
18.919)
99.646
8.412
{8.9191
Total net as$¢ts
14. Capital Gommitments
There were no capital commilmenis al 31 Klarch 2021 12020- £rn"D.
15. Reconciliation of net in¢om&llexperidibJrtl to net ¢a5h Ilow Irorn operating activil•es
Total
20Z1
Total
2020
Not in￿Me1(eXpen￿"bjreI for the yèar
Depreciation
Inlere3l receNable
Iln"creasel I decrease In debtors
Inuease l (decrease) tn cJeditOfS
124.1031
129.9211
804
{1.1211
13.3301
169
12771
2.486
123,2991
Net ¢a5h flow from operating activities
44.3891
33.3991
16. Relatsd party tran5aciions
The follo￿n9 relaled party trans*#1￿5 tpcA( dwirg Ihe pericrfl..
Ileys Comrnuntly Association in which AbthJLqa(h)ir Akn" (trusleel is
Chiel Exeajlive Officef
2021
2020
Fxpendiiure lo ￿lale￿ ¢L¥npany during Ihe year
Arnounl due 10 relaied company ai year end
7C
San(Jwell Woik and Enterprise Developmetsi Agency in wh
Davinder Kaur {¥￿Steel ￿ Chief Execulive olfi￿r
2021
2020
Expèrtdi￿re to related CLxnpany during the year
700
Page 18