2023-03-31-accounts - R.I.V.A Project

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		tlt80Z
		4t		Restricted
		hatt	Unrestricted	income	Endowment	Total this	Total last
		Q	funds	funds E	funds 6	year 6	year E
Fixed assets			F01	F02	F03	F04	F05
Intangible assets	(Note 15)	601
Tangible assets	(Note 14)	802
Heritage assets	(Note 16)	803
Investments	(Note 17)
	Total fixed assets	805
Current assets
Stocks	(Note 18)	806	3,400			3,400
Debtors	(Note 19)	807	4,328			4,328	6,711
Investments Cash at bank and	(Note 17.4) in hand (Note 24)	808 609	140,379			140,379	105,405
	Total current assets	810	148,107			148,107	112,116
Creditors: amounts falling due within one year (Note 20)		611	25,160			25,160	14,420
Net current assetsl(liabilities)		812	122,947			122,947	97,696
Total assets less current liabilities		813					97,696
Creditors: amounts falling due after
one year	(Note 20)	814
Provisions for liabilities		815
Total net assets orliabilities		816	122,947			122,947	97,696
Funds ofthe Charity
Endowment funds	(Note 27)	817
Restricted income	funds (Note 27)	818
Unrestricted funds		819	122,947			122,947	97,696
Revaluation reserve		820
	Total funds	821	122,947			122,	97,696
Signed by one or two the trustees	trustees on behalf of all		Signature		Print Name		Date of approval
		C),r~ M4rr4d&			Christopher	Merrick	dd/mm/ 11/12/2023

Note I	heals	ofpreparation	ofpreparation	ofpreparation
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2.2 INCO	2.2 INCO	2.2 INCO	ME	ME	ME	ME
Thrs standard			lisl ofaccounting policies hss been spp/isd by the chsri1y except forthose licked "No"or "N/et Where a
di//srsnt	or	eddifional		policy	has been adopted then this is detailed in the box bs/ow.
Recognition			ofincome		These are m*luded in the Statement ofFinancial Activities (SoFA) when:
					~ the charity becomes entitled to the resources; it is more likely than not that the trustees wig receive the resources; and		Yes	No	Nis
					~ the monetary value can be measured with sufficient reliability.
					There has been no offsetting ofassets and liabilities, or income and expenses, unless	required
Dffseulng					permitted by the FRS 102SORP or FRS102.
Grants and		donations			Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12FRS102SORP).		CUD
					In the case of performance related grants, income must only be recognised to the extent
					that the charity has provided the specified goods or services ss entitlement to the grant
					only occurs when the performance related conditions sre met (5.16FRS 102SORP).
Legacies					Legacies are included in the SOFA when receipt is probable, that is, when there has
					been grant ofprobate, the executors have established that there are sufficient assets in the estate and sny condiTions attached to the legacy sre either within the control ofthe chanty orhave been meL		CZCI
							Yas	No	N/a
Government			grants		The charity has received government grants in the reporting period
					Giff Aid receivable is included in income when there isa valid declaration from the donor.
Tax reclaims			on		Any Gift Aid amounl recovered on s donation is considered to be part ofthat giff and	is
donations		and gifts			treated as an addition to Ihe same fund as the initial donation unless the donor orthe
					terms ofthe appeal have specified otherwise.
Contractual			income	and	This is only included in the SoFAonce the charity has provided the related goods or
performance			related		services or met the performance related conditions.
grants
Donated	goods				Donated goods are measured atfair value (the amount for which the asset could be exchanged) unless impractical to do so.
					The cost ofany stock ofgoods donated for distribution to beneficianes is deemed to be the fair value ofthose gifts at the bme oftheir receipt and they are recognised on receipt. In the reporting period in which the stacks are distributed, they sre recognised as an expense at the carrying amount ofthe stocks at distribution.		CZD
					Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds irom sale less the expected costs ofsale, and recognised in 'Income
					from other tradmg activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading acfivities' and the proceeds from sale are also recognised as 'Income from other trading aclivitiesk		I	Z	TI
					Goods donated for on-going use by the chanty are recognised as tangible fixed assets
					snd included in the SoFAss incoming resources when receivable.
					Giffs in kind for use by the charity are included in the SOFA as income from donations
					when receivable.
Donated	services and				Donated services and facilities are included in the SOFA when received st the value	of
facigtles					the gift to the chanly provided the value ofthe gift can be measured reliably.
					Donated services and facilities that are consumed immediately are recognised as mcome
					wrih an equivalent amount recognised as an expense under the appropnate heading	in
					the SOFA.
Support	costs				The charity has incurred expenditure on support costs.		CZCI
Volunteer		help			The value ofany voluntary help received is not included in the accounts but is descnbed in the trustees' annual repori.		Yas	No	N/a
							as	o	N/a
Income	from interest,				This is included in the accounts when receipt is probable and the amount receivable	can
royalties	and dividends				be measured reliably.
							Yas	No	N/a
Income	fram		membership		Membership subscriptions received in the nature of a gift are recognised in Donations
subseriptions					and Legacies.
					Membership subscnptions which gives a member the right to buy seniicss or other		as	No	N/a
					benefits are recognised as income earned from the provision of goods and services as
					income from chariitable activities.

Settlement claims		of	Insurance claims are only included in Ihe SoFA when the general income recognition criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother income in the SoFA.		CUBI	CUBI	CUBI
Investment losses		gains and	This includes any realised or unrealised gains orlosses on the sale ofinvestments and any gain or loss resulting from revaluing investments to market value at the end ofthe year.		CEO
2.3EXPENDITURE			AND LIABILITIES
Llabgity recognition			Liabilities are recognised where it is more likely than not that there is a legal or construclive obligation committing the chaniy to pay out resources and the amount ofthe		Yes	No	N/a
			obligation can be measured with reasonable cerlamty.
Governance coals		and support	Support casts have been allocated between governance costs and other support. Governance costs comprise ag costs involving public accountabilily ofthe charity and its compliance with regulation and good practirm.		CZH
			Support costs mclude central functions and have been allocated to activity cost		Yes	No	N/a
			categories on a basis consislent with the use ofresources, eg allocating property costs
			by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance Grants payable without performance conditions			Where the charity gives a grant with conditions for its payment being a specric level of service or output to be provided, such grants are only recognised in the SoFAonce the recipient ofthe grani has provided the specified service or output Where there are no conditions attaching to the grani that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recogmsed.		es No N/a CQ2 CUBI
					Yes	No	N/a
Redundancy		cost	The charity made no redundancy payments during the reporting penod.
					Yes	No	N/a
Deferred Income			No material item ofdeferred income has been included in the accounts.
					es	No	N/a
Creditors			The charity has creditors which are measured at setgemant amounts less any trade ctlsoounts
			A liability is measured on recognition at its historical cost and then subsequently		Yas	No	N/a
Provisions		for gabilitiee	measured at the best estimate ofthe amount required to settle the obligation et the
			reporting date
Basicfinancial instruments			The charity acmrunts for basic financial instruments on initial recognition as per paragraph 11.7FRS102SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,FRS102SORP.		Yes	No	N/a
2u4 ASSETS
Tangible fixed assets for			These are capitalised ifthey can be used for more than one year, and cost at least
uee by charity					Yes	No	N/a
			They are valued at cost.
			The depreciation rates and methods used are disdosed in note 9.2.
Intangible	fixed assete		The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amorbsalion rates and methods used are disdosed in note 9.5		Yes	No	N/a
					es	No	N/a
			They are valued at cost.
Heritage assets			The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.14.		CZQ
			They are valued stcost.
Investments			Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year		Yes	No	N/s
			end. The same treatment is applied to unlisted investments unless fair value cannot be
			measured rebably in which case it is measured at cost less impairment.
			Investments held for resale or pending their sale and cash and cash equivalents with a
			maturity date ofless than 1 year are treated as current asset investments
Stocks and		work in	Stocks held for sale as part of non-chantable trade are measured at the lower or cost or net		Yes	No	N/a
progress			realisable value.
			Goods or services provided as part ofa charitable activity are measured at net realisable	value	Yes	No	N/a
			based on the service potential provided by items ofstock.
					Yes	No	kya
			Work m progress is valued stcost less any foreseeable loss that is likely to occur on the	contract.
			Debtors (mcludmg trade debtors and loans receivable) are measured on initial recognition	at	Yes
Debtors			settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
			they are measured at the cash or other consideration expected to be received.

Note 3				Analys	is of	inco	me
											Restricted
										Unrestricted	Income	Endowment
										funds	funds	funds	Total funds	Prior year
					Ana	sis							P
Student fees		Students		contract						69684			69684	64655
snd
activities:
									Total	69,684			69,684	64,655
Charity takings:		Charity	takings							16435			16,435	14,988
		Other
									Total	16,435			16435	14988
Other trading activities:		Cafd takings								58770			58,770	30,863
									Total	58,770			58770	30863
Income from
investments:
									Total
Separate
material item
of income:
									Total
Other:		Fundin								93,183			93,183	24 383
		Donations								3,948			3,948	1,309
		Furlou	h	rant										10139
		Business		rant										2,667
									Total	97,131			97 131	38498
TOTAL INCOME										242 020			242 020	149004
Other Information:
All income	in the prior year wes unrestricted						except for:
(please provide description and amounts)
Where any	endowment		fund ls converted			into income		in	the
reporting period, please			give the		reason	for the conversion.
Where any	endowment		fund is converted			into income		in	the
prior period, please give				the reason for the conversion.
Within the	income Items			above the following			Items are
material: (please disclose the nature, amount							and any	prior
year amounts)

Note 4					Analysis ofr	eceipts o	f governme	nt grants
											This year
								Descri	tion		6
Government		grant	1
Government		grant	2
Government		grant	3
Other
										Total
											Last year
								Description			K
Government		grant	1			Sheffield	City Council	Business Grant			2,667
Government		grant	2			HMRC JRS Grant					10,139
Government		grant	3
Other
										Total	12,806
							This	ear		Last year
Please provide details				ofany
unfulfilled	conditions			and other
contingencies		attaching			to grants
that have been recognised in income.
							This	year		Last year
Please give details			of	other forms of
government		assistance			from which
the charity	has d/lectty				benefited.

Note 5	Donated goods, facilities and services
		This year			Last year
		E			E
Seconded staff
Use of property
Other
	This year		Last	ear
Please provide details	of the
accounting policy for	the recognition
and valuation ofdonated goods,
facilities and services.
Please provide details	ofany
unfulfilled conditions	and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of	other forms of
other donated goods	and services not
recognised in the accounts, eg
contribution ofunpaid	volunteers.

Note 6		Analysis ofexpenditure	Analysis ofexpenditure	Analysis ofexpenditure
						This	year			Last	year
										Rseti'icted
				unrestricted		Restricted	Endowment		unrestricted	income	Endowment
Analysis Ex enditure on raising funds:				funds		income funds	funds	Total funds 6	funds	funds	funds	Total funds 6
Cafd purchases				8	367			8367	7386			7386
Total expenditure	on raising funds			8,367				8,367	7,386			7,386
Expenditure on charitable activities:
Student foods and	trips			1,020				1,020	755			755
Student activities				5	177			5,177	1,807			1,607
Student sports hall					808			808	1,281			1,281
Total expenditure	on charitable		activities	7	005			7005	3642			3642
Separate material item Re airs and maintenance		ofex ense		70	003			70,003	12,064			12,064
Total				70,003				70,003	12,064			12,064
Other
Office costs					682			682	490			490
Bank cha es					377			377	162			162
Wa es NIC and Pension				101,233				101,233	88,958			S8,958
Accountanc and Utilities	le al			1,864 8,515				1 864 8,515	2,124 6011			2,124 6,011
Water rates					182			182	600			600
Insurance				2,291				2,291	2,151			2,151
Marketin and advertisi					14			14	128			128
Staff trainin Tele hone					108 623			108 623	331 417			331 417
Sund ex enses					145			145	251			251
Subscriptions					438			438	199			199

E ui ment urchase and hire Total other expenditure TOTALEXPENOITIJRE	14,916 131,387 216,761	14916 131,387 216,761	5286 107,109 130,201	5286 107,109 130,201

Other information:	Other information:	Other information:
Analysis ofexpenditure on charitable			activities				This	year					Last	year
	Activity or programme			Activities undertaken directl		Grant funding of activities		Support Costs	Total this year		Activibes undertaken directl	Grant funding of activities		Support Costs	Total last year
Student Student Student	Food Purchases - British Muslim C19PPE Food Purchases —Zest S ort Food Purchases -Students			13 1,007					13 1,007		13 480					13 480
Student Student	Tri Ex enses - Peter Harrison Tri Ex enses-SSF										64 61					61
Student Student	Tri Ex enses-Zest S rt Tri Ex enses - Students										73 63					73 63
Student	Activities - Boost S ort									56
Student	Activities - British Muslim C	9 PPE			19					19
Student	Activities —Jubilee				34					34
Student	Activities - S rtworks			4,995					4,995
Student	Activities - Students				73					73
Student Student Student Student	Activities - 1 SCC PPE Activities - 3SCC Infection Control Activities - Peter Harrison Activities —SSF										606 357 17					606 357 17
Student	Activities - Zest Dementia C	sfa									84					84
Student	Activities - Zest Resources										523					523
Student	Activities - Students										12					12
StudentS rts Hall-BoostS oh					651					651
Student	S rts Hall-Co-0 S orl				135					135
Student	8 rts Hall- SSF
Student Student Student	S rts Hall- Students S rts Hall - Peter Harrison S rts Hall - SSF				18					18	632 234					632 234
Student S ns Hall - Zest Dementia StudentS rts Hall-Zest S orl		Cafe									414					414
Other Total				7,005					7	005	3,642				3,642

			Description	Description		This year f	Last year f
Extraordinary	item	1	Repairs and Maintenance	- refurbishment	oftoilet block
						70,003	12,064
Extraordinary	item	2
Extraordinary	item	3
Extraordinary	item	4
Total extrordinary		items				70,003	12,064

			Amount	received	Amount	paid out	Balance held at period end	Balance held at period end
Description/name	ofparty	Related party (Yes	This year	Last year	This year	Last year	This year	Last year
		or No
		Total

Descriptionlname	ofparty		Balance held at period end	Balance held at period end
			This year	Last year
		Total

This year
Support exam	cost les	Raisin	funds	Activit	1	Activit	2	Activit	3	Grand	total	Basis ofallocation (Describe method)
Other
Total

Last year
Support exam	cost les	Raisin	funds	Activi	1	Activi	2	Activit	3	Grand total	Basis ofallocation (Descnbe method)
Other
Total

was paid please enter '0'in the ap	propriate	box(es).
						This year	Last year
Independent examiner's fees						960	960
Assurance services other than audit or independent			examination
Tax advisory fees
Other fees (for example: financial	advice,	consultancy,		accountancy	services) paid
tothe independent examiner

Salaries and wages	Salaries and wages
Social security	costs
Pension costs	(defined contribution	scheme)
Other employee	benefits
This year:

Piease complete ifany red	u	ndancy	or termination paym	ent is mad	e in the period.
					This year	Last year
Total amount of payment
The nature ofthe payment		(cash,	asset
etc.)
					This year	Last year
The extent of redundancy	funding		at the balance sheet	date
Please state the accounting		policy for any redundancy		or
termination payments

			Grants to
		Analysis	institutions	Grants to individuals	Support costs	Total
Activit	or	roect1
Activit	or	ro'ect2
Activit	or	ra cot3
Aclivi	or	re eel 4
		Total

13.2 Grants made to institutions
						Please provide
						details ofcharity's
/lily charity has made grants to particular institutions context ofits grantmaking. Details oftheinstitution		that are materialin supported, purpose		the ofthe	Yes	URL.
grant and total paid to each institution is	available on the charity's		web	site.
						Provide details
					No	below
Names of institution				Purpose		Total amount of rants paid K

Last year:
13.3Analysis ofgrants paid (included	in cost ofcharitable	activities)
	Grants to
Analysis	institutions	Grants to individuals	Support costs	Total
			E	e
Activity or project 1
Activity or project 2
Activity or project 3
Activity or project 4
Total

						Freehold land &	Other land a	Plant,	Fixtures, fittings	Total
						buildings	buildings	machinery	and equipment
								and motor
								vehicles
At the beginning		ofthe year
Additions
Revaluations
Disposals
Transfers *
At end of the	year
14.2Depreciation			and impairments
					**Basis	SLor RB(Straight	SLor RB	SL	SLor RB	SLor RB
						Line or Reducing
						Balance)
					**Rate
At beginning	of	the year
Disposals
Depreciation
Impairment
Transfers*
At end of the	year
14.3 Net book		value
Net book value		at the beginning		ofthe	year
Net book value		at the end ofthe		year

				Research 8	Patents and	Other	Total
				development	trademarks
At beginning	ofthe	year
Additions
Disposals
Revaluations
Transfers *
At end ofthe	year
15.2 Amortisation		and	impairments
			**Basis	SLor RB	SLor RB	SL or RB	SLor RB	Straight Line
								("SL")or
								Reducing
								Balance
								("RB")
			**Rate
At beginning	ofthe	year
Disposals
Amortisation
Impairment
Transfers*
At end of year
15.3 Net book value
Net book value at the beginning
ofthe year
Net book value at the end of the
year

15.5 Impairment
This year:
Please provide a description ofthe events and
circumstances that led to the recognition or reversal ofan
impairment loss.
Last year:
Please provide a description ofthe events and
circumstances that led to the recognition or reversal ofan
impairment loss.
15.5Revaluation
Ifan accounting policy of revaluation is adopted, please provide:
		This year	Last year
the effective date ofthe revaluation
the name ofindependent valuer, ifapplicable
the methods applied
the carrying amount that would have been recognised
had the assets been carried under the cost model.
15.7Other disclosures
(i) Ifyour intangible asset was acquired by way ofgrant,
provide value on initial recognition and carrying amount
ofthe asset.
(ii) Details ofthe carrying amounts ofany intangible
assets to which the charity has restricted title	or that are
pledged as security for liabilities.
(iii) Please provide the amount of contractual
commitments for the acquisition ofintangible	assets.
(iv) State the amount ofresearch and development
expenditure recognised as expenditure in the	year.
(v) Please detail the headingsin the SOFA in charge for amortisation ofintangible assets is	which a included.
(vi) For any material intangible assets, please	provide a
description, its carrying amount and any remaining
amortisation period.

Please comp	lete this note	lete this note	lete this note	if the charity	has heri	tage assets	tage assets
16.1 General	disclosures			for ag charities	holding	heritage assets
							This year			Lastyear
(i) Explain the nature			and scale of
heritage assets held.
(ii) Explain	the policy		tor	the
acquisition,	preservation,
management	and	disposal ofheritage
assets.
16.2 Cost or valuation
					Heritage	asset	Heritage asset	Heritage asset	Heritage asset	Total
					1		2	3	4
At beginning	ofthe	year
Additions
Dispose Is
Revaluations
Transfers *
At end ofthe	year
16.3Depreciation		and	impairments
				Basis							Straight Line ("SL")or
											Reducing
											Balance
				Rate
At beginning	ofthe	year
Disposals
Depreciation
Impairment
Transfers*
At end ofyear

16.4	Net	book	val	ue
Net	book	value	at	the	beginning	ofthe
year
Net	book	value	at	the	end ofthe	year

At	valuation	At cost Group	Total
	Group A	8

Carrying	amount	at the beginning
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying	amount	at the end of period

16.8 Heritage assets (where herit	age assets ar	e not recoignised on the balance s	heet)
		This year	Last year
(i) Explain the reason why heritage
assets have not been recognised	on
the balance sheet.
(ii) Describe the significance and
nature ofheritage assets.
(iii) Disclose information that is
helpful in assessing the value of
heritage assets.
(iv) Explain the reason why it is	not
practicable to obtain a valuation	of
heritage assets.

		2015	2014	2013	2012	2011
Purchases
Group A
Group B
Group C
Other
Donations
Group A
Group B
Group C
Other
Total additions
Charge for impairment
Group A
Group B
Group C
Other
Total charge for	impairment
Disposals
Group A - carrying	amount
Group B - carrying	amount
Group C
Other
Total disposals

17.1 Fixed a	s	sets in	vest	me	nts	(	please pro	vide	for each cla	ss of investme	nt)
							Cash a	cash	L/sted	Investment	Social	Other	Total
							equivalents		investments	properties	investm ants
Carrying (fair)	value at		beginning			of
period
Add: additions		to investments			during
period*
Less: disposals		at carrying		value
Less: impairments
Add: Reversal		of impairments
Add/(deduct):		transfer	in/(out)		in	the
period
Add/(deduct):		net gain/(loss)			on
revaluation
Carrying (fair)	value at		end	ofyear
*Please specify additions				resulting			from
acquisit/ons	through		business			combinations,		if
any.

17.3Ifyour charity holds investment	properties,	properties,	please complete	please complete	the following		note:
					This year			Last	ear
(i) Explain the methods and significant	assumptions		in
determining the fair value of investment	property	held by the
charity
(ii) Name or independent valuer, ifapplicable, and			relevant
qualifications
(iii) Provide details ofany restrictions	on the ability		to	realise
investment property or on the remittance of income			or
disposal proceeds
(iv) Explain any contractual obligations	forths	purchase,
construction or development of investment property			or	for
repairs, maintenance or enhancements
17.4 Please provide a breakdown ofcurrent		asset Investments,			ifapplicable,	agreeing		with the balance sheet.
Analysis ofcurrent asset investments					This year			Last year
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Other investments
Total
17.5Guarantees					This		ear			Last	ear
Please provide details and amount of any guarantee			made to
or on behalf ofa third party
Name ofthe entity or entities benefitting	from those
guarantees
Please explain how the guarantee furthers the charity's				aims

17.6Concessionary loans			Doser iption	This	year 2	Last yearf
Amount ofconcessionary loans made (htuftiple
loans made may be disclosed in aggregate pmvlded
that such aggregation does not occurs significant
information).
	Total
			f)escriptfon	This	year 6	Last year 2
Amount ofconcessionary loans received (Nurtip)e
loans received may be disclosed in aggregate
provided that such aggregation does not obsore sign¹ent information).
	Total
		This	year	Lastyear
Terms and conditions eg interest rate, security
provided
Value ofany concessionary loans which have
been committed but not taken up at the reporting
date
Amounts payable within 1 year
Amounts payable after more than 1 year
Amounts receivable within 1 year
Amounts receivable after mors than 1year
17.7Additional information
		This	ear	Last	ar
Please provide information about the
significance of investments to the charity's
tinancial position or performance eg.terms and
conditions of loans orthe use ofhedging to
manage financial risk.
For all investments measured at fair value, the
basis for determining the value, including any
assumptions applied when using a valuation
technique.
Where a charity has provided financial assets as
a form ofsecurity, the carrying amount ofthe
financial asset pledged as security and the terms
and conditions relating to its pledge.

18.1 Please state the carrying am activities.	ount ofsto	ck and w	ork in p	rogress ana	lysed betwee	n
		Stock		Donated	goods
						Work in
	For	For	resale	For	For resale	progress
	distribution			distribution
Charitable activities:
Opening
Added in period
Expensedin period
Impaired
Closing
Other trading activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other:
Opening
Added in period	3,400
Expensed in period
Impaired
Closing	3,400
Total this year	3,400
Total previous year
			This	year	Last	year
18.2 Please specify the carrying	amount of
any stocks pledged as security for liabilities

This year	Last year
4,328.0	6,711.0
4,328.0	6,711.0

Trade debtors
Prepayments	and accrued income
Other debtors

	This	year	Last	year
		E
Total

	Amounts falling	due	within	Amounts	falling due after	falling due after
	one year			more	than one year
	This year 6	Last	year	This year f		Last year
	26,322		12,444
	3,338		1,976
Total	29,

Please complete this note ifthe ch	arity has	deferred	income.
			This year		Last year
Please explain the reasons whyincomeis		deferred.	Funding bids carried forward, and not utilised	Funding forward,	bids carried and not utilisedin
			in the year.	the year.
Movement in deferred income account				This	year	Last year
						6
Balance at the start ofthe reporting	period				12,444	8,383
Amounts added in current period					26,322	12,444
Amounts released to income from	previous	periods			12,444	8,383
Balance at the end ofthe reporting	period				26,322	12,443

Please complete this noteif you have includedin chari hss a liability ofuncertain timing oramount.	Please complete this noteif you have includedin chari hss a liability ofuncertain timing oramount.	Please complete this noteif you have includedin chari hss a liability ofuncertain timing oramount.	ty expenditur	e any provisions. A p	e any provisions. A p	rovisionis ma	de ur	ban ths	chari
21.1 Movements in recognised provisions and funding			commitment	during the period
						This year f		Last	year K
Balance at the start ofthe reporting period
Amounts added in current period
Amounts charged against the provision in the	current		period
Unused amounts reversed during the period
Balance at the end ofthe reporting period
21.2 Please provide:				This	year		Last	ear
-a brief description ofany obligations on the
balance sheet and the expected amount and timing		of
resulting payments;
-an indication ofthe uncertainties about ths amount
or timing ofthose outflows; and
-the amount ofany expected reimbursement,	stating
the amount ofany asset that has been recognised		for
that expected reimbursement.
				This	ear		Last	year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide	details
of commitment made, the time frame ofthat
commitment, any performance-related conditions		and
details of how the commitment will be funded	(with
contracts for capital expenditure separately
identified).
21A Where unrestricted funds have been designated
to a fund commitment, please disclose the nature		of
any amounts designated and the likely timing	ofthat
expenditure.

their existen This year	ce is remote.
Description	of item including	its	legal nature.	Please	Estimate offinancial effect
describe any security provided			in connection	to the
	liability.
Last ear
Description	of item including	its	legal nature.	Please	Estimate offinancial effect
describe any security provided			in connection	to the
	liability.


Explain any	uncertainties relating to the amount or
timing ofsettlement;		and the possibilty ofany
reimbursement
Where it is	not practical to make one or more ofthese
disclosures,	please	state this fact

Note	24	Cash at bank and in hand	Cash at bank and in hand
						This year	Last year
						5	5
Short	term cash investments		(less than 3months	maturity	date)
Short Cash	term deposits at bank and on	hand				140,379	105,405
Other
Total						,379	5,

		This year	Last	ear
Please provide details ofthe nature ofthe
event
Provide an estimate ofthe financial effect
ofthe event or a statement	that such an
estimate cannot be made

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This ea	r
			Reason for transfer and where endowment	is converted	to income,	Amount
			le al power for its conversion
Between	unrestricted	and
restricted	funds
Between	endowment	and
restricted	funds
Between	endowment	and
unrestricted funds
Last year
			Reason for transfer and where endowment	is converted	to income,	Amount
			legal power for its conversion
Between	unrestricted	and
restricted	funds
Between	endowment	and
restricted	funds
Between	endowment	and
unrestricted funds

27.4 Designated funds
This ear
Planned use	Purpose	ofthe	designation	Amount

Last year
Planned use	Purpose ofthe designation	Amount

note. Ifthere are no enter "False".	transactions to repo	rt, please enter 'True	"in the box below	. Ifthere are transacdo	ns to report, ple
No trustee expenses	have been incurred	(True or False)			TRUE
	Type ofexpenses	reimbursed		This year	Last year
Travel
Subsistence
Accommodation
Other (please specify):
			TOTAL

There	have been no	related party transactions in the	related party transactions in the	period (True	or False)		TRUE	TRUE
								Amounts
Name or	ofthe trustee related party	Relationship to chanty	Description ofthe transaction(s)	Amount	Balance at period end	Provision for bad at period end	debts	written off during reporling
								eriod

here	have b	een no r	elated party tran	sactions in the reporting	period (True	or False)
								Amounts
Name or	ofthe related	trustee party	Relationship to charity	Description ofthe transaction(s)	Amount	Balance at period end	Provision for bad debts at pedod end	written off durirlg reporting
								cried

ames ofthe c	harity trus	tees who manage	the charity
				Name ofperson
				ior body)
Trustee name		Office (ifany)	Dates acted ifnot for whole year	entitled to appoint trustee
				if an
Mr Christopher	Merrick	Chair
Ms Debra Clarke		Treasurer
Mr Graeme Cheyne		Secretary

Names ofthe trustees for the c	harity, ifany, (for example, any custodian	tru
Name	Dates acted if not for whole	ear
Debra Clarke
Christopher Merrick
Vicky Toogood
Graeme Cheyne
Scott Burgess

					~ ~
					Toadvance the education ofyoung people with additional needs
					in Sheffield To provide facilities for recreation and leisure time
					occupation for such persons in the interests of social welfare and
					with a view to improving their quality of life and social inclusion.
Summary ofthe objects charity set out in its governing document				ofthe	To provide assistance for their specialist needs, in particular by the provision ofsupport, training and advocacy in order for them to take control of their lives and live as they choose.
					To promote full participation, integration and friendship between
					the young people with additional needs and their non-disabled
					peers.
					The principal activity continues to be that of providing work based training activities and independent living skills for people with additional needs.
					~ To provide a friendly welcoming environment for socially isolated
					people of all ages.
					~ To provide entertainment to suit a range ofages, incomes,
					interests and capabilities.
					~ To provide access to good quality low cost recycled and upcycled
Summary		ofthe main			products for people on low incomes and/or wishing to be
activities	undertaken		for	the	environmentally friendly.
public benefit in relation to these objects (include within this section the statutory declaration that trustees have					The vision that shapes our activities is our commitment to providing better life chances for people with additional needs in and around Sheffield. We offer work-based training, life skills training and recreational
had regard tothe guidance issued by the Charity Commission on public benefit)					activities for the SEND community (including people with learning disabilities, physical and/or sensory impairments and mental health issues) or anyone who would benefit from independent living skills and confidence to gain employment. The project includes a coffee shop and
					charity shop and garden all ofwhich are open to the public.
					In shaping our objectives for the year and planning our activities,
					the trustees have considered the Charity Commission's guidance on
					public benefit, including the guidance on public benefit and fee charging.
					RIVA relies on grants and the fees and charges to cover its operating
					costs. In setting the level offees, charges and other prices the trustees
					give careful consideration to accessibility for those on low income.

					The strategies employed to achieve the charity's aims and objectives are:
					~ To market our services in an inclusive user friendly way.
					~ To liaise with the appropriate official bodies representing the
					interests ofour client groups.
					~ To work with other organisations in the area offering similar
					seivlces.
					~ To work to reach a broad range of people to get them actively
					involved as customers, volunteers and friends of RIVA.
					~ Celebrating diversity by the involvement in different events
					throughout the year.
					~ Putting these strategies into action we have three major areas of
					activities which are Education &Training, Charity Shop and Cafe.
					Educational Training RIVA is a local registered charity committed
					to providing better life chances for people with additional needs in and
You may choose further statements, relevant, about:			to include where		around Sheffield. We know that given the right support and learning opportunities most people could lead a more independent and fulfilling life.
~ ~	policy on grantmaking; policy programme related investment;				The RIVA project provides a range of learning opportunities for young special needs students in a friendly, encouraging training centre thereby helping them to building confidence, self-esteem and helping students reach their potential.
~	contribution volunteers.	made		by	Our programme of activities provides a friendly, encouraging and
					rewarding environment, creating opportunities for people with additional
					needs to develop life skills. This helps them to build confidence, self-
					esteem and encourages each individual to strive to reach their potential.
					We provide a range of learning opportunities in our work based training
					centre which help us to achieve our objectives.
					The charity shop enables the students to learn customer service,
					money, retail and presentation skills. We take students through the whole
					experience from the preparation ofgarments for display in the shop
					through to the sale. This work experience helps users gain valuable,
					transferable life skills whilst building their self-confidence and making
					them more inclusive members ofthe community.
					The coffee shop enables participants to gain the relevant skills for
					working in the food service sector. Students are closely supervised to
					ensure their safety and customer satisfaction. Participants are able to
					practice what they learn and gain confidence when interacting with other
					people.
					RIVA also provides a wide range offun, recreational activities and
					these are accessible for students unable to follow the work based trainin

Summary ofthe main achievements ofthe during the year	charity	~ Achievement and performance. Our performance is measured generally in financial terms by monitoring earnings but we have also had occasional satisfaction and exit surveys.
		We are increasing both our volunteer, staff and student numbers.
		~ Customer Experience
		Up to this point our main practice for monitoring customer satisfaction
		has been anecdotal. However going forward we will be testing designs
		for customer's satisfaction surveys which we hope to undertake more
		routinely.
Brief statement ofthe		RIVA now has a specific reserves account that holds enough for 6
charity's policy on reserves		months operation costs to cover day to day responsibilities and some
		replacements ofequipment. We have managed to maintain this throughout the lockdown period with careful and responsible
		management.
Details of any funds in deficit	materially	N/A
Further financial review details		(Optional information)
You may choose to include additional information, where relevant about:		~ Pricing Policy There continues to be a pressure between profit and keeping the prices as low as possible so as not to exclude students who come from
~ the charity's principal		households with low and fixed incomes. As our student numbers rise this
sources offunds (including		is something we continually monitor. All clients have been given another
any fundraising);		uplift of3.13'/0 on top of the previous 4.99'/0 increase from the
~ how expenditure has		government.
supported the key ofthe charity;	objectives	~ Investment Powers and Policy We have a healthy bank account and all three parts ofour business are
~ investment policy and		growing steadily with the shop and cafe takings that are back to pre-
objectives including	any	lockdown levels. Our students have been fully reintegrated and we are
ethical investment	policy	increasing our student numbers. We will endeavour to improve this part
adopted.		ofour business and invest in this area over the next 12 months