Charity Registration No. 1143422 Company Registration No. 4334432 (England and Wales)
CAFE WEST
TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
CAFE WEST
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Maureen Holmes |
|---|---|
| Heather Weatherhead | |
| Susan Duffy | |
| Charity number | 1143422 |
| Company number | 4334432 |
| Registered office | Wanstead Crescent |
| Allerton | |
| Bradford | |
| West Yorkshire | |
| BD15 7PA | |
| Independent examiner | Kevin J Meddings MAAT |
| Stuart B Lodge & Co | |
| Chartered Accountants | |
| 44 Bradford Road | |
| Idle | |
| Bradford | |
| West Yorkshire | |
| BD10 9PE | |
| Bankers | The Co-Operative Bank |
| 1 Balloon Street | |
| Manchester | |
| M60 4EP |
CAFE WEST
CONTENTS
| Page | |
|---|---|
| Trustees’ report | 1 – 4 |
| Independent examiners’ report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Statement of cashflows | 8 |
| Notes to the accounts | 9 – 14 |
CAFE WEST
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
The trustees present their report and accounts for the year ended 31 March 2021.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s Memorandum and Articles of Association, Companies Act 2006 and the Charities Act 2011.
The company was incorporated on 5 December 2001 and was registered as a charity on 17 August 2011.
The memorandum and articles were amended by special resolution on 15 July 2011.
Structure, governance and management
The charity is a company limited by guarantee.
The trustees, who are also directors for the purpose of company law, and who served during the year were:-
Wendy Haines (resigned 13 April 2020) Maureen Holmes Daniel Mynott (resigned 16 November 2020) Nasim Khan (resigned 1 September 2020) David Chapman (resigned 13 April 2020) Rajesh Gautam (resigned 22 July 2020) Trevor Sugden (appointed 13 April 2020 and Heather Whitehead (appointed 13 April 2020) Resigned 25 January 2021) Susan Duffy (appointed 30 April 2020)
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The Board acknowledges the need to recruit additional members from within the community to ensure the community’s needs and concerns are represented as well as the need to attract members with business experience to assist in the developments of policy and strategy to ensure the continued success and sustainability of Cafe West.
Details of organisational structure
The structure of Cafe West is based upon the employment of specialist staff each of whom are tasked with delivering specific key objectives detailed below supported by volunteers where appropriate, and linked to the Board of Trustees through the Management structure and detailed progress reports to the Board.
The trustees continue to assess the risks to which Cafe West may be exposed, and are satisfied that there are systems in place to mitigate the exposure to the major risks.
The objectives and activities
The objectives of Cafe West:-
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To promote the good health and improve the health of the residents of Allerton and Lower Grange/Thornton/Clayton and surrounding areas of West Bradford (the area of benefit), in particular by the establishment of a healthy living centre in the area.
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To further or benefit the residents of the area of benefit without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents.
CAFE WEST
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Last Year’s Achievements
Due to the COVID-19 pandemics, we had to adapt our service delivery overnight and push for services that could be delivered safely whilst still having meaningful impact by our committed front line team.
These activities include:
Delivered meals to the elderly and vulnerable during the week ensuring they did not go hungry and provided some social contact on the doorstep to help combat isolation.
Contacted the elderly and vulnerable daily to establish any needs, combat loneliness and perform welfare checks as required, this was done by a series of calls or remote video services to support those in need.
We gained funding to deliver our cooking challenge which involved giving families a recipe and ingredients and encouraged them to cook at home as a family for group activities.
Established the Fareshare social supermarket to provide food for vulnerable families in the area in a “COVID Safe” manner.
Appointed a temporary manager after receiving a resignation from the manager in place.
Established Cafe West as a centre for holiday food bags for vulnerable families with children through the local authority, HAF and DFE funding.
Used temporary outreach staff for a community consultation to find out what local people in the area wanted, services they needed and general thoughts on Cafe West.
Appointed a caretaker for the centre to ensure cleanliness and maintenance was upheld to a high standard.
Appointed a full-time manager for Cafe West, after advertising widely across several platforms several candidates applied. Following a shortlisting process and a final multistage interview, a candidate was selected.
Financial Review
The Centre was in receipt of local Covid 19 grants totalling £39,476 and made job retention (furlough) scheme claims amounting to £12,004 which were able to support and underpin the core unrestricted reserves of the Centre. Following additional restricted Covid support including £48,501 from the National Lottery, the Centre can report a surplus of £87,945 (2020: deficit of £17,352) which provides a platform for the future development and growth of the Centre.
At 31 March 2021 the Centre’s reserves amounted to £103,695 in total, of which £1,801 is specific to five restricted projects and is committed to be spent in the 2021/22 financial year. Unrestricted reserves amounted to £101,894.
CAFE WEST
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
Next Year’s Goals
In the ever-changing time of COVID and the movement of restrictions fore and back, our goals will be kept in line with all guidance and regulations.
Strategic:
Ensure Cafe West financial sustainability supported by new FT manager to not only allow Cafe West to survive on limited delivery but thrive and expand from a range of services identified through consultation and other sources.
Review, update and enhance all policies and procedures in place to ensure they are fit for purpose and ensure we have a firm structure and foundation to build upon.
Enhance the current membership of the board and complete visioning, supported by consultation with the local community.
Operational:
Delivery of financial support service called Credit Union, allowing for deposits of money into a socially responsible provider who provide access to a multitude of resources to support those who need support in financial matters.
Continuation and expansion of Fareshare to include frozen goods and products enhancing what is currently being provided to those in need.
Expand library services by relocating the library to a more suitable room to allow for space and multiple zones.
Offering placements from local colleges, schools and universities to enhance their students learning on whichever course they may be on. Due to the resources and facilities available to us, we can offer a variety of roles.
Due to increased requirement over the past twelve months, the enhancement of the communities ICT skills is needed to help combat isolation and bring them up to date with all communication platforms.
Enhance and expand the community feeding schemes funded through the local authority, HAF and DFE to ensure we are supporting the families who really are in need.
Work more closely and build strong relationships with all local schools to ensure we work in partnership, supporting each other in our goals and mission.
Build a strong referral network of professions, charitable and social partners forming SPOC to allow easy referral to support that may be required if Cafe West cannot resolve – support in house.
Redeliver previous services to original capacity and expand upon what came before whilst ensuring financial viability.
CAFE WEST
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
Statement of Trustees’ Responsibilities
The trustees (who are also the directors of Cafe West) are responsible for preparing the Trustees’ Annual Report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare accounts for each financial year. Under company law the Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these accounts the Trustees are required to:-
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements that are reasonable and prudent;
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state whether UK accounting standards have been followed, subject to any departures disclosed and explained in the accounts; and
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prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and disseminator of accounts may differ from legislation in other jurisdictions.
The Trustees are responsible for maintaining proper accounting records which disclose at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities .
On behalf of the board of trustees
...................................... Heather Weatherhead
Trustee
Dated: 21 December 2021
CAFE WEST INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF RELATE BRADFORD
I report on the accounts of the charity for the year ended 31 March 2021, which are set out on pages 6 to 14.
Respective responsibilities of Trustees and Examiner
The trustees, who are also the directors of Cafe West for the purposes of company law, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011, (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination it is my responsibility to:
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(i) examine the accounts under section 145 of the 2011 Act;
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(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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(iii) to state whether particular matters have come to my attention.
Basis of Independent Examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
In connection with my examination, no matter has come to my attention:
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(a) which gives me reasonable cause to believe that in any material respect the requirements:
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(i) to keep accounting records in accordance with section 386 of the Companies Act 2006; and
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(ii) to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities;
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have not been met; or
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(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Kevin J Meddings MAAT Stuart B Lodge & Co Chartered Accountants 44 Bradford Road Idle Bradford West Yorkshire BD10 9PE
Dated: 21 December 2021
CAFE WEST
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021
| Notes Unrestricted Restricted funds funds £ £ Income Donations and legacies 2 105,566 114,768 Cafe and related income 3 853 - Room hire 43,042 - Sessional events and activities 4,946 - Other incoming resources 4 16,079 - Total income 170,486 114,768 Expenditure Cafe expenditure 3 836 - Charitable activities 5 85,106 111,367 Total expenditure 85,942 111,367 Net income/(expenditure)/net movements in funds before transfers 84,544 3,401 Transfer of funds 3,000 (3,000) Net income/(expenditure) in funds after transfers 87,544 401 Reconciliation of funds Total funds brought down 14,350 1,400 Total funds carried forward 101,894 1,801 |
Total 2021 £ 220,334 853 43,042 4,946 16,079 285,254 836 196,473 197,309 87,945 - 87,945 15,750 103,695 |
Total 2020 £ 113,310 11,209 42,081 5,977 5,587 178,164 10,773 184,743 195,516 (17,352) - (17,352) 33,102 15,750 |
|---|---|---|
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
CAFE WEST
BALANCE SHEET AS AT 31 MARCH 2021
| Unrestricted funds £ Notes Fixed assets Tangible assets 8 183,325 Current assets Debtors 9 9,780 Cash at bank and in hand 131,646 141,426 Creditors: amounts falling due within one year 10 (4,347) Net current assets 137,079 Total assets less current liabilities 320,404 Creditors: amounts falling due after more than one year 11 (218,510) 101,894 The funds of the charity Unrestricted funds 101,894 Restricted funds 12 - 101,894 |
Restricted funds £ - - 1,801 1,801 - 1,801 1,801 - 1,801 - 1,801 1,801 |
Total 2021 £ 183,325 9,780 133,447 143,227 (4,347) 138,880 322,205 (218,510) 103,695 101,894 1,801 103,695 |
Total 2020 £ 243,415 16,374 41,859 58,233 (14,475) 43,758 287,173 (271,423) 15,750 14,350 1,400 15,750 |
|---|---|---|---|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2021. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of those accounts.
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources , including its income and expenditure, for the financial year in accordance with the requirements of section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies regime.
The accounts were approved by the Board on 21 December 2021.
............................... Heather Weatherhead Trustee
Company Registration No. 4334432
CAFE WEST
STATEMENT OF CASHFLOWS AS AT 31 MARCH 2021
| Notes Cash generated in operating activities 13 Cash equivalents at the beginning of the year Total cash equivalents at the end of the year |
2021 £ 91,588 41,859 133,447 |
2020 £ 2,623 39,236 41,859 |
|---|---|---|
CAFE WEST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
1. Accounting policies
1.1 Basis of preparation
The accounts have been prepared under the historical cost convention unless otherwise stated.
The accounts are prepared in accordance with Accounting and Reporting by Charities; Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) published on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.
The charity constitutes a public benefit entity as defined by FRS 102.
Having considered future planned activities and the reserves available to the charity the Trustees are satisfied that the financial statements should continue to be prepared on the going concern basis.
1.2 Incoming resources
Donations are included in full in the Statement of Financial Activities when receivable.
Income from investments is included in the year in which it is receivable.
Income is derived from takings from the cafe and the provision of related community activities and is recognised in full in the Statement of Financial Activities when receivable.
Other income is in the form of grants and contributions towards the building and running costs of the charity.
Income received in advance is deferred and recognised in the period to which it relates.
1.3 Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises, those costs incurred by the charity in the delivery of its activities and services for beneficiaries.
Governance costs includes those costs associated with meeting the constitutional and statutory requirement of the charity.
All costs are allocated between the expenditure categories on the Statement of Financial Activities (SOFA) on a basis designed to reflect the use of the resource.
1.4 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Freehold land is not depreciated Freehold buildings 20 years straight line Fixtures, fittings and equipment Three to four years straight line Motor vehicles 25% written down value
1.5 Accumulated funds
Unrestricted funds are available to spend on activities that further any of the purposes of the charity.
Restricted funds are subject to specific conditions by donors as to how they may be used.
CAFE WEST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
1.6 Pension costs
The charity pays contributions into the National Employment Savings Trust (NEST) which is a defined contributions work place scheme.
2. Donations and legacies
| Unrestricted Restricted £ £ Grants receivable and donations 105,566 114,768 Grants and donations receivable for unrestricted activities Deferred Capital Grant City of Bradford MDC (Core Support) City of Bradford MDC Small Business Rate Relief Grant City of Bradford MDC Local Restriction Support Grant City of Bradford MDC (Food) Saffron Dean Community Association Sundry Donations Grants receivable for restricted activities City of Bradford MDC – Day Opportunities National Lottery Covid 19 Support City of Bradford MDC – Healthy Holidays Give Bradford Resilience Fund Leeds Community Foundation City of Bradford MDC – HAFP Funding Bradford Teaching Hospitals NHS Foundation (Jump) Brathay Trust The Bradford Community Play Partnership City of Bradford MDC Innovation Fund Church Urban Fund (Near Neighbours) Power to Change (Participate) Saffron Dean Community Association Bradford Council Community Chest Groundwork (Tesco Bags of Help) Sports England Bradford VCS Alliance – Befriending Accent Housing – Fairtrade Asda Foundation |
2021 £ 220,334 52,913 8,000 25,000 14,476 3,000 - 2,177 105,566 16,600 48,501 12,000 9,887 6,200 6,000 3,000 2,750 2,130 2,000 2,000 1,600 1,100 500 500 - - - - 114,768 |
2020 £ 113,310 52,913 8,000 - - 500 18,300 733 80,446 16,600 - - - - 5,000 - - - - - - 1,214 - - 5,050 3,000 1,000 1,000 32,864 |
|---|---|---|
CAFÉ WEST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
3. Cafe related income
| Cafe and related income Cafe expenditure Net cafe and related income |
2021 £ 853 (836) 17 |
2020 £ 11,209 (10,773) 436 |
|---|---|---|
- Other incoming resources
| Employers allowance Fundraising Job retention scheme (furloughing) Charitable activities Wages and salaries Recruitment costs Grants payable Pension costs Training Minibus costs Rates Insurance Light and heat Cleaning Repairs, maintenance and refurbishment Printing, postage and stationery Telephone and internet Computer running costs Activities & events Professional fees Payroll fees Independent examination fees Sundries Subscriptions Depreciation on freehold property Depreciation on minibus Irrecoverable VAT Fundraising |
2021 £ 4,000 75 12,004 16,079 2021 £ 69,571 540 500 1,609 17 3,500 324 2,698 7,860 3,309 7,529 810 4,676 2,499 21,882 6,279 1,207 2,640 149 108 57,400 2,690 (1,324) - 196,473 |
2020 £ 3,000 2,587 - 5,587 2020 £ 60,565 - - 1,667 253 5,142 3,640 3,429 7,514 3,714 7,355 355 2,166 1,243 17,900 - 664 2,720 72 155 57,400 3,586 4,844 359 |
|---|---|---|
| 184,743 |
5. Charitable activities
CAFE WEST
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
6. Trustees
During the year no payments were made to trustees (2020 - none).
There are no other related party transactions that require disclosure.
7. Employees
Number of employees
The average number of employees during the year was:
Staff Employment costs Wages and salaries Social security costs Pension costs |
2021 Number 4 2021 £ 65,134 4,437 1,609 71,180 |
2020 Number 3 2020 £ 56,444 4,121 1,667 62,232 |
2020 Number 3 2020 £ 56,444 4,121 1,667 62,232 |
|---|---|---|---|
| 2020 £ 56,444 4,121 1,667 |
|||
| 62,232 |
There were no employees whose annual emoluments were £60,000 or more.
The charity considers that the key personnel of the organisation are the Board of Trustees and the Centre Manager.
8. Tangible fixed assets
Cost At 1 April 2020 And At 31 March 2021 Depreciation At 1 April 2020 Charge for the year At 31 March 2021 Net Book Value At 31 March 2021 At 31 March 2020 |
Land and Fixtures, Motor Total buildings fittings & vehicles equipment £ £ £ £ 1,147,036 64,689 34,000 1,245,725 914,379 64,689 23,242 1,002,310 57,400 - 2,690 60,090 971,779 64,689 25,932 1,062,400 175,257 - 8,068 183,325 232,657 - 10,758 243,415 |
Land and Fixtures, Motor Total buildings fittings & vehicles equipment £ £ £ £ 1,147,036 64,689 34,000 1,245,725 914,379 64,689 23,242 1,002,310 57,400 - 2,690 60,090 971,779 64,689 25,932 1,062,400 175,257 - 8,068 183,325 232,657 - 10,758 243,415 |
|---|---|---|
| 183,325 | ||
| 243,415 |
CAFE WEST
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
| 9. Debtors Trade debtors Other debtors 10. Creditors: amounts falling due within one year Other creditors Income in advance 11. Creditors: amounts falling due after more than one year Deferred capital grant |
2021 £ 6,468 3,312 9,780 2021 £ 4,347 - 4,347 2021 £ 218,510 |
2020 £ 11,818 4,556 16,374 2020 £ 5,106 9,369 14,475 2020 £ 271,423 |
|---|---|---|
CAFE WEST
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
12. Restricted funds
The income funds of the charity include restricted funds comprising unexpended balances of donations and grants held on trust for specific purposes:
| Movement in funds | Movement in funds | |||||
|---|---|---|---|---|---|---|
| Balance at | Incoming | Resources | Transfers | Balance at 31 | ||
| 1 | April 2020 | resources expended | March 2021 | |||
| £ | £ | £ | £ | £ | ||
| Accent Housing – Fairtrade | 400 | - | (400) | - | - | |
| City of Bradford MDC – Day | ||||||
| Opportunities | 1,000 | 16,600 | (15,600) | (2,000) | - |
|
| National Lottery Covid 19 Support | - | 48,501 | (48,501) | - | - | |
| City of Bradford MDC – Healthy | ||||||
| Holidays | - | 12,000 | (13,735) | - | (1,735) | |
| City of Bradford Resilience Fund | - | 9,887 | (9,556) | - | 331 | |
| Leeds Community Foundation | - | 6,200 | (5,700) | (500) | - |
|
| City of Bradford MDC – HAFP Funding | - | 6,000 | (5,500) | (500) | - |
|
| Bradford Teaching Hospitals NHS | ||||||
| Foundation (Jump) | - | 3,000 | (3,000) | - | - | |
| Brathay Trust | - | 2,750 | (2,750) | - | - | |
| The Bradford Community Play Partnership | - |
2,130 | (2,130) | - | - | |
| City of Bradford MDC Innovation Fund | - | 2,000 | - | - | 2,000 | |
| Church Urban Fund (Near Neighbours) | - | 2,000 | (938) | - | 1,062 | |
| Power to Change (Participate) | - | 1,600 | (1,600) | - | - | |
| Saffron Dean Community Association | - | 1,100 | (1,100) | - | - | |
| Bradford Council Community Chest | - | 500 | (500) | - | - | |
| Groundwork (Tesco Bags of Help) | - | 500 | (357) | - | 143 | |
| 1,400 | 114,768 | (111,367) | (3,000) | 1,801 |
13. Reconciliation of net movement in funds to net cashflow from operating activities:
| Net movement in funds Add back depreciation charge Decrease in debtors (Decrease) in creditors Net cash generated/(used) in operating activities |
2021 £ 87,945 60,090 6,594 (63,041) 91,588 |
2020 £ (17,352) 60,986 611 (41,622) 2,623 |
|---|---|---|