UNITING FRIENDS LILVllTED
Company LAmited by Guarantee No. 06495763
Registered Charity No. 1126190
ACCOUNTS FOR YLI AR EL￿ED
31 MARCH 2025

UNrriNC FRIENDS LIMITED
INDEI X TO THE FINANCIAL STATEMENTS
ri OR THE YEAR EI¥DED 31 MARCII 2025
CONTENTS
Page
Legal and administrative infornation
Report of the trustees and directors
Audit report
ststement of Financial Activities
io
Balance Sheet
Cash flow statement
12
Notes fortning part of the fllwicAal 8tateLnenl'8
13-17
Page 2

UNITll¥G fRILI INDS LIIWTED
(LIMIT£D BY GUAKdNTEL)
COMPANY INfiORMATION
FOR TIIE YEAR ENDED 31 MARCH 2025
Directors and Trllstees
Allan Brett (Vice Chair)
David Leon Reed
Peter Rains
Ellie Miller
Registered Office
92C Beehive Lane
Ilford
Essex
IG4 5BG
Company Registration No.
06495763 (England & Wale8)
Charity Reglstration No.
1126190
Auditors
Fredericks Lxtnited
CILartered Accountants & Registered Auditors
106 Charter Avenue
Ilford
Essex
IG2 7AD
Bankers
Barclays BaT& PIC
Leicester
LE87 2BB
Page 3

UNITING FRIEI NDS LIMITLI D
RLI PORT OF THE TRUSTEES
FOR THE AR LI NDED 31 MARCH 2025
The Trustees who are also directors of the charity for tbe purposes of the Companies Act 2006, present their report with
the fllwi¢ial statelnents of the charity for the year ended 31 March 2025. The ¢rn8tees have adopted the piYivi8iolls of
Aocountillg and Reporting by Charities., Statement of Recommended PractlGe applicable to charities preparing their
accoun¢8 in ￿cordanCe with tbe Financial Reporting Standard applicable in the UK and R￿UbliC of Irelattd (FRS 102).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by its governing document, a deed of trust, and constitutes a company limited by guarantee, as
defined by the Companies Act 2006. The organi8ation was fomied in 1996 and is in its 29th year having Started a8 an
unincorporated entity,
Organisational Structure
The Board of Truste¢8 1$ made up of the Trustees named on page 3 wbo meet quarterly &long with the Chief Executive
Officer, Russell Lerner, to decide the strategic direction and policies of tlLe charity, The day-to-day re8ponsibility for
organising the charitable ev¢nts and activities are catTied out by the Chief Executive and his teaLll.
Recruitment
Appointn]ent to the Board of Trustees is governed by the constitution of the chaLity which authorise8 the Board to appoint
new Tru8te¢s to fill vacall¢ie8 aTis&ng tlrough resignation OT death of an existing Trustee.
Risk Management
TILe Trustees have a duty to review the risks to which the charity 18 exposed and to ensure appi'opriate controls are in place
to provide reagonable assurance against laud and e￿Or.
The Trustee8 regularly monitor the level of Gbaritable reserves and fLU]ditig, along with other key areas such as 8taff and
volunteers, levels to ensure they provide sutyicient resource8 to meet the clwity's cuirent and longer-tgnn objectives. The
Trustees consider that they have adequate sysÉenu and procedure8 in place to continue operating in the event of adverse
condition8. The Trustees have a duty to review the risks to which the clwity is exposed and to ensure appropriate controls
are in place to provi(k reasonable as8uranGe agaiE)st fraud and error.
CHARITABLE OBJECTIVES AND ACTIVITIES
Objective
To provide a social inclusion service for adults with learning disabilities residing in the London Borough of Redbridge
and surrounding boroughs. With the support of staff and volunteers, the prograrnrnes run by tbe charity for adults with
learnitLg disabilities offer nutlleTOiiS benefitg. Tknis includes stsuc￿Ted and engaging aGtiviti¢s that promote sooial
interaction, skill development, and lead to independence. Participants learn practical life skills, enhallce ¢onllnunic&tion
abilities and build self-confidence. By engaging in a wide range of divetse activities, it also encourages creativity and self-
expression. The activities focus on a sense of routine and stsucture, ¢ontributing to a better quality of life by reduoing
isolation and providing a supportive community.
Strategy
The chan'ty continues to be to see1< additional finance and support to continue to Tun its berYi¢e8, actiTrities and ¢vents.
ActiiTrties and Achievements
The Board of Direclors consider that the perforLnanGe of the charity this year h&8 been most satisfactory even though there
have been financial challenges. The org&nisation has WOTked with 184 servi¢e u8er8 this year supported by its workforce
of 30 staff and 12 volunteers.
Uniting Friends operates five pmjects. These beillg:
. A day opportunities service (Out Therel Daytime (OTD)
. A befriending, recreation, leisure and holidays service (Out TheTel .Evening and Weekends (OTE)
An allotment providing gardening, kLOrticiilture training (Sprout There!)
Uniting Friends Radio (UFR)
The Groovy Cal nigbt club
Page 4

UNITING FRIENDS LIMrrED
REPORT OF THE TRUSTEES (COTrITINUED)
FOR THEI YLI AR ENDED 31 MIIRCH 2025
Uniting Friends Gelebrated its 291h yeaT ofoperation having begun in 1996. 16 of th¢se are as an independent c]wity.
The Out Therel Daytime 8¢rvi¢e (OTD) has oompleted its 19th year of s¢rvice and has 119 service users attending weekly.
OTD is a five-day week service whi¢lL provides employment training and worlc ski118, health and wellbeing and self-
development progran]me8 and a Tange of ¢reattve activities. It also provides paid supported employment to four people
with learning disabilities through ils Peer Mentoring Progratnme and five more are in supported work placements in
Nando's attd Metro Coffee, both partners supported by the charity. UF also operdtes an employment training service
through its itt-hou8e café service. A furtlLer five are on ttLiS course.
OTE- Out There! Evenings and weekends is a 10-hour a week service that connects seLvi¢e u8er8, 8UPPOrts friendships,
and provides a wide range of activitieg for the rnembersbip to participate. The service is user-led and a¢tivitL¢8 developed
with the n]embership to ensure that it meets their needs and wishes. The service, which has
support costs fi￿ded by the local authority, has a contract to serwe 85 within Redbridge.
Uniting Friends Radio (UFR) creates a monthly podcast that dL8cusses topical i88ue8 relating to disability 188ues. It ran
through the year and delivers to an ever-growing audience. Over 30 members take part in the sbow's mottthly creation.
One of OTE'S highlights is Tbe Groovy Cat Club which was relaunched last year. This monthly setwice is Atfrnded by
over l 00 and reaches n]any more learning-disabled people that do not attend the general service. Some of these EO on to
join other services we run which is a positive outcor(Le. Six volunteers with a learning disability are involved in rnnning
this facility which includes front of house duties, DJ'ing and promotional work.
Over the year we engage in larger events such as Tate Modern and Festival in the PaTlc of which wg take a large or leadin£
role and returned this with "Our tA)cal Heroes" a sttjdy of those that shaped Dur borough. UF led this project Using grant
funding and worked with otber organisations in the process. These involved artworks displayed at valentin.es Mausion
arAd at on outdoor display in llford Town Centre. Over 3000 people saw the Liispl&ys over Éhe summer.
Sprout Therel our allotment in Wanstead had another busy year. The horticulture Soheme l]as over 25 regular gardeners
weekly to manage the seasonal programme. The allotment otyers several benefit8 for individuals wittL learning. disabilities
and aims lo provide a sensory-rich envirOn￿ent that can enhance Cognitive, plLy8ical, emotional well-being. Engaging
in gardening activities can promote rel￿allon, develop fine motor 8ki118, boost self-estec￿ ellcourage social interaction,
and improve focu8 and attention. Additionally, tending to plants and watching them grow can create a sense of
accomplishment and responsibility, thus f08tering a positive sense of self,
The ¢haTity would not be able to provide such a wide 8ervice to our ben¢f1¢iari￿ without the continued 8UPPOrt of thany
willing p¢ople who give their 8ervices voluntarily? to as8lSt the Chief Executive and his tsam.
FINANCIAL REVIEW
The charity 18 financed by way of personalised budgets and direct payment8 for ttle day service and an annual grant fron]
tbe London Borough of Redbridge for its Out There! Evening and Weekend service /Peer Mentoring Programme. The
charity has won contracts to deliver tbese until 2027 with opportunities to extelld.
For those that don't meet council criteria, places can also be purchased directly throu£h a low-cost 8cherne set up by the
charity.
Fiu]ds available are sufficient to pern]iL the charity to continue in operation in the mediurn tenn) giv¢n the continu¢d
support of the ￿nderS and the local authority sponsor. Should thi8 SUPPOrt not continue in the longer t¢rni, furtber
financial support would need to be sought to replace it.
Fundraising toolc place this year which included a quiz night, a serviGe user bQe ride, The London Marathon and sales of
our hand-made goods made for Easter and Christmas. The charity also received donations from benefactors over the year
80 would lilie ¢0 thanlc all who supported OUT Charity, both fman¢ially and in kind, wbatever the size of the contributio￿.
Income reGeived is first utili8ed against the principal objectlV¢8 and in the running costs of the charity.
Fiill details of the finartcial results of the period are shown in the statetllent of financial activities included within these
financial statements.
Page 5

UNITING FRtENDS LIMITED
REPORT OF TIIEI TRUSTEES (CONTINUED)
FOR THE YEAR II NDED 31 MARCH 2025
Investment Powers
The constitstion autborises tbe Board of Director8 to make and hold ittvesttnents Using the Beneral fl￿d8 of the charity, but
no such investments are presetttly held.
Future Developments
A prograrnme of future events 18 regularly reviewed in meetings attended by, the Chief Bxecutive and his team, service
users and volunteers.
Reserves Policy
It 18 the policy of the charity to naintain free reserves at a level which equate to approximately 3 mollths iinrestricted
expenditsre. TIL18 provides fimds to cover managernent and administration and SLJPPOrt C08ts. The Trustees are delighted
to have achieved this goal wittLin this f￿anCi￿ year and will continue to worlcto ensure the sustainability of the organisation.
Publlc benefit
In shaping our objective8 for the year and planning our activitie8 the tTUStee8 have considered the Charity Comtnissions
guidance on public benefit.
Statement of Trustees, Responsibilitles
Con]pany law requires the Trustees to prepare fmanoial statements for each f￿￿ncIal year which give a trne and fair view
of the state of affairs of the charitable company and of the net incoming resources of the clwity for tbat period. In preparing
those financial stater(Lenls, the Trnstees are required to:_
select Suitable accountillg policies and then apply thern conslstently,
ke judgemeThts attd estimates that are reasonable and prndent.
state whether applicable accounting standards and statements of recommended practice have been follow¢1 subject to
any departures disclosed and explained in the Financial statetngnts"
prepare the fmaucial statements on the going concern basis and in dccordan¢e with applicable accounting. standards
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any titne the
financial position of the charity and to enable thetn to ensure that the financial statements comply with the Companies Acl.
2006. They are also responsible for gafeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
statement a8 to disclogllre of informatlon to audltors
So far the trustees are aware, there is no relevant audit infomiation (as defjrted by Section 418 of the Companies Act 2006)
of which the company's auditors are unaware, and ea¢h trLiStee has taken all the steps that he or she ought to have talcen as
a trustee ill order to rnal<e himself or herself aware of any relevant audit inforniation and to establisb that the company's
auditors are aware of that inforn]ation,
A resolution proposing tbe reappointment of Fredericks Litnited, Chartered Accountallts alld RegisteTed Auditors, as
auditors will be submitted at the Attnual General Meetittg.
Small Company Rules
These accounts have been prepared in accordmce with the special provisions of Part 15 of the Comp&nies Act 2006 relating
to small cornpanies.
On behalf of
A. Brett- Tr
ee
P. Ralns- Trustee
Date: 171
Page 6

UNITINC FRIELYDS LIMITED
REPORT OF THEI INDEPENDENT AUDrfoRS TO TIIE IIIKMBERS
FOR THE YLI AR ENDEI D 31 MARCH 2025
Opinion
We have audited the fmancial statements of Uniting friends (the 'charitable company,) for the year ended 31 March 2025
which comprise the Slatement of Finat]C1￿ Activities, the Balance Sheet, Cash Flow Statement and notes to the financial
statements, including a summary of significant accounting policies. The financial reporting framework that has been applied
in their preparation is applicable law and United Kingdor(L Accounting Standards includillg Financial Reporting Standard
L02.. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Practice).
This report is ￿ade solely to the charitable company's ￿eMbers, as a body, in accordance with Chapter 3 of Part 16 of the
Compani¢s Act 2006. Our audit work has been undertaken 80 that we might state to the charitable con]pany's members
those mtstt¢rs we are required to state to them in ￿ auditors, report and for no other purp08e. To the fullest extent pern]itted
by law, we do not acGept or assume responsibility to myone other than the charitsble Company and the charitable company's
members as a body, for our audit worl{ for thi8 report, or for the opinions we have fornied.
In our opinton the financial stafrments..
£ive a trne and fair view of the state of the charitsble COMp￿Y'S affairs as at 31 March 2025 and of its incoming
resources and application of resources, including its incoffte and expendimre, for the year ended.
have been properly prepared in accordance with United Kittgdom Generally Accepted A¢¢ounting Practice, and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basi5 for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our
responsibilities under those standards are furthgr de8oribed in the Auditors responsibilities for tbo audit of the fll]anGial
Statements se¢tion of our report. We are independent of the Gharitable company in accordance WAth the ethical requirements
tbat are relevant to our audit of the financial statements in the UK, incluthng the FRC'S Ethi¢al Standard, al￿ the provisions
available for small entities, in the circumstances set out in note 13 to the financial Statements, and we have fulfilled our
other ethical responstbilities in accordance with the8e requirements. We believe that the audit evidence we have obtained
is sufficietlt and appropriate to Provide a basis for our opiniott.
Conclusions relating to going concern
We havg nothing to report in respect of the followillg matters in relation to which the ISAS (UK) requlle us to report to you
where..
the trn8t¢e8' use of the going concern basis of accounting in the preparation of the fttLan¢Aal statements 18 not
appropriate. or
the trustees have not disclosed in t.he f￿all¢la1 statements any identified material ullcertainties that may Gast
significant doubt about the charitable company's ability to continue to adopt the going Gonc¢rn basis of accounting
for a period of at least twelve tnonths from the date when the fmaocial staterngnts are authoiised for igsue.
Other information
The trustees are responsible for the other infonnation. The other infonnatioii comprises the inForn]ation included in the
Report of the Trustees, but does not include the financial Statements and our Report of the Independ¢nt Authtors ther¢on.
Our opinion on the f￿anCIaL staternents does not cover the other infornation and we do not express any fonn ofassurance
conclusion thereon.
In connection with our audit of the fmancial statejnenls, ourresponsibility is to read the other information and. in doing so,
consider whether th¢ other inForniation is materially inconsistent with tbe fmancial statements or our knowledge obtained
ift tbe audit or otherwi8e app￿$ to be materially misstated, If, based on the worlc we have performed, we Conclude that
there is a material nusstaiement of tbis other inforniatio￿ we ar¢ required to report that fact. We have llotkL￿g to report in
this regard.
Opinlon on other matters preserlbed by the Companies Aet 2006
In our opinion, b&sed on the worlc undertalcen in the course of tbe audit".
the information given in tbe Report of the Trnstees for th¢ f￿￿ncIal year for which the fmancial statements are
prepared is consistetLt witlL the financial statements. and
the Report of the Trustees has been prepared ill accordance with applicable legal requirements.
Page 7

ULYITING FRI.ELYDS LIMITLI D
REPORT OF THE INDEPENDENT AUDITORS TO T.HE LIIELILBERS (CONTINUEI D)
FOR THE YEAR ENDED 31 MARCH 2025
Matters on Ivhich we are requlred to report by exception
In the light of the knowledge and understsnding of the ¢haritable company and its environtnent obtained in the course of
the aiidit, we have not identified material mi8Statements in the Report of the TN8tee8.
We have nothing to report in respect of tbe following matter8 where the Cotnpanies Act 2006 requires us to report lo you
if, in our opinion..
adequate accounting records have not been Icept or returns adequate for our audit have not been re¢¢ived fro
branches t￿t visited by us. or
the financial Statetnenls are not in agreejnent wittL the a¢coulltillg records and returns. or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all th¢ infomiation and explanations we require for our audit; or
the twstees were llot entitled to take adv&lltage of the small Companies exemption fro￿ the requirement to prepare
a StrategÉc Report OT in preparing the Report of the Trustees.
Responslbllltles of trustees
As explained more ￿llY in the Statement of Trnstees Responsibilities set out on page six, th¢ t￿￿tee8 (who are also the
directors of &e ¢haritable company for the purposes of company law) are re8ponsible for the prepatztion of the fllwlcial
statements and for being satisfied that they give a true and fair view, and for such internal control as the tsustees determine
is necessary to enable the preparation of financial staterrtents that are free from tnaterial misstatement, whether due to fraud
OT error.
In pryaring the fmancial statements, the trnstees are responsible for assessing the charitable company's ability to continue
as a going concern, disclosing, as applicable, matters related to going concern and using the going concern ba8is of
accounting unless the trustees either intelld to liquidate the charitable company or to cease operations, or have no realistic
alternative but to do so.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line
with our responsibilities, olltlined above, tn detect irregularities, including fraud. The risk of not deteeting a material
missiatement due to fraud is higher tlwi the risk of not detecting one resulting from etTor. as fraud may involve deliberate
concealtnent by, for example, forgery or intentional tnisryre8enlations, or through collusion. The extent to which our
procedures are capable of detecting irregularities, including fraud is detailed below. However, the primary responsibility
for the prevention and detection of fraud rests with both those charged with governance of the entity rnanagement.
Our LPPToacb was as follows..
- we r¢viewed meeting of n]inutes of thos¢ charged with governance.
the engagetnenl partner ensured that the engag￿llent team collectively had Ihe appropriate competence,
capabilities and skills to identify or recognise non-¢on]pliance with applicable laws and regulations.
- we identified the laws and regulations applicable to the Company through discussions with managetnellL and
from our commercial l<nowledge and experience of the sector in which the ChaLlty operates.
- we assessed the extent of compliance with the laws and regulations identified above throu￿ makin£ enquiries
of n]anagemen¢ and inspecting legal correspondence. and
- identified laws and regulations were conununicated within the audit team regularly and the kam remained alert
to instances of non-compliance tl]roughout the audit.
We assessed the susceptibility of the Charity's financial statemellts to material misstatement, including obtaining
an underslanding of how fraud might occur, by:
- ￿akIng enquiries of n￿lage￿ellt a& to where they considered there was susceptibility to fraud, their knowledge
of actual, suspected and alleged fraud. and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations.
To address tbe risk of fraud through tnanagement bias and override of controls, we:
perfornled analytical procedures to identify any iinii8ual or unexpected relationships.
tested journal entries to identify unusual transactions.
Page 8

UNITING FRIENDS LIMITED
REPORT OF TTrIE.INDEPENDENT AUDflORS TO TIIK MEMBII RS (CONTINUEI D)
[4 OR THE YEAR ENDED 31 MARCE[ 2025
assessed whether judgements and assutnptions made in determining the accounting estimates set out in note I
were indicative of potential bias. and
investigated tbe rationale behi1￿ Significant or unusual trallsa¢¢ions,
ltt response to the risk of irregularities and non-compliall¢e with laws and regulations, we de8igned prooedures
which included, but were not limited to..
agteeing fmancial statement disclosures to underlying supporting documentation.
- enquiring of manage￿ent as lo actual and potential litigation and claims. and
- r¢vi¢wing correspondence witb HMRC and any other relevant regulators as require
There are inherent limitations in oiir audit procedures descriTred above. The more rernoved that law8 and regulations are
from f￿￿]¢1￿1 transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also
]itnit the audit procedures requir¢d to identify non-complianGe Witb laws and regul&lions to enquiry of the DireGtors and
other management and the inspection of regulatory and legal correspondence, if any.
Our responslbilitie5 for the audlt of the finaneial statementy
Our objectives are to obtaiu reasonable a88urance about whether the financial state￿entS a8 a whole are free from nmterial
nii88tatetnent, whether due to fraud or error, and to issue a Report of the tnd¢pendent Auditors that includes our opinion,
Reasonable assurance is a high level of assurance, but 18 not a guarantee that an audit conducted in acGordanc¢ with ISA8
(UIC) will always detect a material misstatement when it exists. Misstatemellts can arise from fraud or error and are
onsidered LuateriaL if, illdividually or in the aggregate, they ¢ould r¢a80nably b¢ expected to intluence the e¢onomic
decisions of users taken on the basis of these fman¢ial statements.
A further description of our responsibilities for the audit of the financial 8tat¢rnents is located on the Financial Reporting
Council's website at wKw.fr¢.org.Lildauditorsresponsibilities. This de8¢riPtion fornis part of our Report of the Independent
Auditors.
S.G. Duker (Senior Statutory Auditor)
for and on behalf of Fredericks Litnited
Chartered Accountants,
Statutory Auditor8
106 Charter Avenue
Ilford, Es8ex
IG2 7AD
Date: 2 &/pol£f -
Page 9

UNITING FRIENDS LIMITED
STATELIILI NT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
Total
2025
Total
2024
Notes Unrestrlcted
Restrlcted
INCOME AND EXPENDITURE
INCOMING RESOURCES
Grants and voluntary incotne
A¢tivities for generating ftinds
2,74 I
1,172,533
46,466
49,207
1,172,533
48,721
1,140,742
Total Income
1,175,274
46,466
1,221,740
1,189,463
RESOURCEI S EXPEPIDED
Charltable expenditure
Cost of activities in ￿rtherallce
of the charity'8 objec18
(1,208,788)
(46,466) {1,255,254) (1,215,308)
Total expendlture
(1,208,788)
(46,466) {1,255,254) (1,215,308)
Net deflclt for the year
before transfers
Transfer between funds
(33,514)
(33,514)
(25,845)
Net deflclt for the year
after transfers
(33,514)
(33,514)
(25,845)
Net movement in funds
Funds brought forward
268,652
268,652
294,497
Funds carried forward
10,11 £235,138
£235,138
£268,652
The notes on pages 13 to 17 fom part of these fmancial Statements.
Page 10

UNITING FRIE, IYDS LIMITED
BALANCL SHEEI T
AS AT 31 MARCH 2025
06495763
Note5
2025
2024
Fixed assets
Tangible fixed assets
Investments
Current assets
Debtors
Cash at bank and iti hand
109,595
180,532
I l 0,857
197,28 L
290,127
308,138
Creditors: ￿OUntS falling due
Ivithin one year
(54,995)
(39,492)
Iyet current assets
235,132
268,646
Net assets
£235,138
£268,652
Funds:
Unrestricted funds
Designated funds
Restricted funds
io,ii
io,ii
io,ii
235,138
268,652
Total Funds
£235,138
£268,652
These Fu￿1cLaI statements have been pr¢pared in ￿cOrdanCe with the special provisions of Part 15 of l&e Companies Act
2006 relating to small companies.
ON BEHALII OF THE BOARD:
A. Brett
P. Rains
Date..
The llotes oll pages 13 to 17 forni part of these financial 8ta¢¢ment8.
Page 11

UNITING fiRI￿NDs LIMITED
CASH FLOW STATEMEIYT
FOR THE YEAR ENDED 31 IVLIRCH 2025
2025
2024
Cash flows from operatlng activities
Cash expended from operations
{16,749)
(56,047)
Net cash expended from operating activities
(16,749)
(56,047)
C&sh tlows from investlng activities
PU￿hase of ttingible fixed assets
Sale of tangible fLxed assets
Net expendiNre from investing activities
Decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
(16,749)
197,281
(56,047)
253,328
Cash and cpsh equivalents at end of year
£180,532
£197,281
RECONCILIATION OF NET ITrICOMING RESOURCES TO CASU GEIYEIL4TED FROM OPEIi4TIONS
202S
2024
Net Outgoing resources
Depreciation charges
(33,514)
(25,845)
6,632
(33,514}
(19,213)
De¢rease/(Increase) in trade and other debtors
In¢r¢asel(De¢rease) in trade and other creditors
I,262
15,503
(30,252)
(6,582)
Cash expended from operations
£(16,749)
£(56,047)
CASH AND CASH EQUIVALKNTS
The &mount8 di8¢1osed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of tknese Bal&n¢e
Sheet amounts:
Year ended 31 March 2025
31.03.25
31.03.24
CaslL and CasEL equivalents
£I80,532
£197,281
Year ellded 31 March 2024
31.03.24
31.03.23
Cash and C&8h equivalents
£197,281
£253,328
The notes on pages 13 to 17 forni part of the accounts
Page 12

UNITING FRIELNDS LIMITED
NOTLI S TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
Statutory informatioll
Uniting friends Limited is a private company and charity limited by gU￿alltee registered in England aiid Wales.
The Companys rggistered number and registe￿ address can be found on Éhe cornpany itiforniation page. The
presentation currency is £ sterling.
Accounting policies
Basis of preparing the fmancial 5tatsments
The fmancial staten)ents of the charitable Gompany? which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SOF￿ (FRS 102) 'AcGoiinling and Reporting by Charitie8: Statement of
Re¢ornmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (¢ffective l January 2019),, Financial Reporting
Standard IL12 'The Financial Reporting Standard applicable in th¢ UIC and Republic of Ireland. and the Companie8
Act 2006.The financial Statements have been prepared under the Historical Cost Convention.
Incoming resources
Grant income is accounted for on an accrnals basis when the funding is considered definite. Othenvi8e it 18
acGounted for when received. Donations and legacies income is accoullted for on a received basis.
Allocation of expenditure
Expenditure is accounted for on an accruals basis and is allocated within the Statement of Financial Activities to
one of following headings:_
(i) C08ts of generating funds comprise the costs associated with attracting voluntary income.
(li) Charitable expenditure comprises those costs incurred by the cbarity in the delivery of its activities. It includes
costs that can be allocated directly to that activity aELd those c08ts of an indirect nature necessary to support
them.
{iii) Governance costs include those costs associated with rneetitig the constithtional and statutory requirements o
the charity and include the audit fees and costs linked to tILe strategic management of the charity.
(iv) All Gosts are allocated between the expelldi￿re categories of the Statemettt of Financial Activities on the basis
designed to reflect theuse of the resource. Costs relating to staff are apportioned on a titne spent basis, propety
costs are allocated by floor space, other costs are allocated with reference to an estitnate of the re8oiirc¢ usage.
(v) Volunteer time is not accounted for in the fmallcial slaletnents.
TallgibIe fixed assets
All tangible fixed assets are slated at cost less depreciation. Depreciation has been provided at the followillg rates
in order to WTite off each assets over its estimated useful life.
Fixtyres and fittings
Motor vehicles
Computer equipmellt
Leasehold ImprovenLents
250/0 on oost
25074 On Cost
25 % on cost
20tr/0 on cost
FuDd accounting
Funds held by the charity are either'.-
Unrestrictedfynds- these are funds which can be used in ac¢ordanGe with the charitable objeGtives at th¢ di8¢retion
of the trustees. Funds may be designated within this category for specific purposes.
ReslricÈedfiind3 - the8e are funds that can only be used for particular restricted purpo,8es within the objeG18 of the
charity. Restrictions ari,8e whell specified by the donor or when fund8 are raised for particular restricted purposes.
Further explanations of the nature alld purposes of each restri¢t¢d fund and it8 incorlle and expenditsre is
included in note 10 to the accountg.
Page 13

UIYITING FRtELNDS LIMITED
NOTEI S TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 3 1 MARCF12025
ACCOUNIL¥G POLICIES (continued)
SlgllifLcant judgements and estimates
Estimates and judgements are continually evaluated and based ott htstorical experi¢n¢e and other f&ctors,
including expectations of ￿tUre events ¢hat are believed to be reasonable under the ciroumstances.
Crldcal judgemellts In Applying the entities accounting policie8:
There are no speciflc judgements apart from those involving estimates as detailed below that management. has
tt￿de tn the process of applying the entities, a¢¢ounting policies that have a significant effect on the amounts
reeognised in the fillancial staterllent8.
Critical accounting estlmates and assumptions..
The charity thakes estimates and a8SLunptions concerning the ￿ture, The resulting accounting e8timat¢8 can
differ from the related actual re8uIt8. The estill￿t£s and a68uinptions that have a SI￿lfIGant risk of Causing a
material adjustmellt to the ¢arrytllg amounts of the assets and liabilities within the next fmancial year are
addressed below.,
(A)
Useful economic llves of tangible assets
The annual depreciation charge for tangible assets is sensitive lo changes in the estimated useful lives
and residual values of the assets these are re4a8sessed annually. They are amended when necessary to
reflect any estimated Changes.
(li) lffipairment of debtors
The cl￿Aty tnake8 an estitnate of the recoverable amount of trade and other debtors, When assessillg
their impainnent, the nlallagement Considers faceor8 including the current credit rating of the debtor, the
agging profile of debtors and bistorical experience,
Pension costs
The charity makes contributions to a defined benefit pension scheme, the assets of the scherne being held
separately from the assets of the charity. The pension costs charge represents contributions paid and payable to
the scheme in the period to which they relate.
Page 14

UNITING FIUEI NDS LIMrrED
NOTES TO THE ACCOUNTS (CONTINUED)
FOR TIIE YEAR ENDED 31 MARCH 2025
Grant8 and Voluntary Income
Uurestricted
Funds
Restricted
Funds
2025
Total
2024
Grant income
Voluntary donations
46,466
46,466
2,741
42,600
6,121
2,741
£2,741
£46,466
£49,207
£48,721
Activities for Gener&tillg Funds
Service u8er fees
Activili¢s and fundraising gvellts
Café income aiid product sales
Transport income
987,171
136,038
30,101
19,223
987,171
136,038
30,101
19,223
975,917
111,850
28,801
24,174
£1,172,533
£1,172,533 £1,140,742
Charitable Expenditure
Wage8 and salaries
Sooial Security costs
Pension contributions
Training and volLtnteer Irailling
Staff agency fees
Tutor wsls
Activity expenses & ￿st of sales
Depreciation
Travel
Motor expenges
Rent
Rates
Insurance
Light and heat
Repairs, maiiitenance and cleaning
T¢lepholle and internet
Stationery and printing
Sundry expenses
Bank charges
Recrnittnenl costs
Support costs (see below)
617,902
55,141
21,624
1,260
129,215
30,388
105,845
46,466
664,368
55,141
21,624
1,260
129,215
30,388
105,845
618,946
58,197
21,271
3,965
134,966
33,504
101,966
6,632
L5,321
10,494
49,529
2,477
5.452
7,696
65,062
8,425
5,070
9,480
833
597
55.425
17,319
11,576
49,727
3,382
5292
11,434
72,757
7.980
1,635
8,312
1,325
87
56,587
17,319
11.576
49,727
3.382
5,292
11,434
72,757
7,980
1,635
8,312
1,325
87
56,587
£1,208,788
£46,466
£1,255,254
£1,215.308
Support Cost5 (Governallce Costs)
Aiidil fees
Professional and consultancy
Staff Gosls
5,640
10,947
40,000
5,640
10,947
40,000
5,400
10,025
40,000
£56,587
£56,587
£55,425
Page 15

UNrfiNG FRIENDS LIMITEI D
NOTES TO THE ACCOUNTS (COTrITINUED)
FOR THEI YEAR ENDED 31 IVL4RCH 2025
Payroll Co$ts
Year ended Year ended
31.03.2025 31.03.2024
The aggregate payroll ¢osts were:.
Wages and salaries
Social security costs
Pension Costs
704,368
55,141
21,624
657,946
58,197
21,271
£781,133
£737,414
During the year no trustees were paid or received significant reimbursed expenses (2024: £ML),
The total number of etnployees caloulated on a time equivalent basis during the year w&8 26 (2024: 26).
One member of staff receÉved retnuneration in excess oe £60,000 excluding pension contributions during the
¢urrent year only. This fell within the band of £80,000 to £90,000.
Staff agency payments (not included in the above) amounted to £129,215 (2024.. £93,667).
Tanglble Flxed Assets
Cost
Computer
Equipment
FIKtures and
Fittillgs
Lvlotor
V¢hicles
Le#sehold
in]provement$
Total
At l April 2024
AdditlDns in year
Disposals
9,3 14
58,589
50,490
95,545
213,938
At 31 March 2025
9,314
58.589
50,490
95,545
213,938
Depreciation
At l April 2024
Charge for the year
Elimin&leci on disposal
9,313
58,588
50,487
95,544
213,932
At 31 Marcli 2025
9,313
58,588
50,487
95,544
213,932
Net Book Value
31 March 2025
31 March 2024
2025
2024
Debtors
Ttzde debtors
Prep&ynLents
Other debtors
75,408
33,963
224
72,005
38,431
421
£109,595
£IIO,857
Credltors: Amounts falling due wlthln one year
Trad¢ Gr¢ditors
Otlier creditors
Accntals
Tax and Social Secltrily
7,121
4,455
29.906
13,513
11,107
2,187
11,438
14,760
£54,995
£39,492
Page 16

UNITING FRIENDS LTD
NOTES TO TIIE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
io.
Re8trleted fi unds
Balance &t
01.04.2014
Incomlllg
Resources
Regources
Expellded
TrAnsfers behveen
Fullds
Bal4nce At
31,03.2025
Revellue Funds
Gt•nt
Income
46,466
146,466)
Total Restricted Funds
46,466
(46,466)
Unrestrleted Fulld8
Revenue Fulldy
Unrestrictcd funds
268,652
1,175,274
(I,208.788)
235,138
Tol.al Unrestricted Fund5
268,652
1,175.274
(1208.788)
235,138
TDtsI Funds
£268,652
£1,221,740
{I,255,254)
£235,138
Analysis of Net A55ets Between Fund8
Net
Asget8
Total
31.03.2025
To141
31.03,2024
Unreltrieted Funds
£235.138
£235,138
£268,652
Restricted Fulld5
TTrthl Fllllds
£235,138
£235,138
£268,652
L2.
Limited Liability
Uniting Friends LImit￿j is a company lirnil¢d by guarultee. The Me￿orandU￿ and Articles of Association restrict the liability of
membcrs on ￿1ndIng up to £1. Tn case of wtndillg up none of the awuniulated fiLnds are dislribulable io the members, but shall be
giv￿ or transf¢tted to, some other charttable institutions having sirnilar objectives.
13.
APB Ethical Sthlldurd- Provlslolly 8vallgble for smaller elltilles
En common with many otherbusin¢sses of our size and llatUTe we us¢ ourauditors to assist in theDr¢paration of the financial statements.
14.
Operating Lease Cornmltments
At 31 March 2025 the charity had the following ¢ommitm¢nts'.-
2025
2024
Explrlng
within 5 year5
ExplTlng
thln 5 yeurs
Land and Buildings
£46.600
£46,6(X)
15.
Relllted Party Dlsclosures
Th¢re were no related Party Trdnsa¢tions for thc ycar cnded 31 March ?025 (2024 £Nil).
16.
Ultimllte Controlling P8rty
Th¢ ultimat¢ controlling party is the board of Trusl¢es.
Page 17