2022-03-31-accounts - Cafe West

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Café West

Charity number 1143422

A company limited by guarantee number 04334432

Annual Report and Financial Statements

for the year ended 31 March 2022

Café West

Annual Report and Financial Statements for the year ended 31 March 2022

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 15

Prepared by West Yorkshire Community Accountancy Service CIO

Café West

Trustees' report for the year ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Heather Weatherhead Chair Sajid Hussain Appointed 1 November 2021 Maureen Holmes Resigned 15 November 2021 Susan Moreland Treasurer Appointed 1 November 2021 Josiah Sulc Appointed 1 November 2021 Susan Duffy Elizabeth Rhodes Appointed 1 November 2021; Resigned 15 November 2022 Charity number 1143422 Registered in England and Wales Company number 04334432 Registered in England and Wales Registered and principal address Bankers Café West Healthy Living Centre The Co-operative Bank Wanstead Crescent P O Box 250 Allerton Skelmersdale Bradford WN8 6WT BD15 7PA

Appointed 1 November 2021 Resigned 15 November 2021 Appointed 1 November 2021 Appointed 1 November 2021

Appointed 1 November 2021; Resigned 15 November 2022 Registered in England and Wales Registered in England and Wales

Independent examiner

Alan Dodd FCCA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 5 December 2001. It is governed by a memorandum and articles of association, as amended on 15 July 2011, 9 September 2013 and 25 May 2022. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

The charity's objects

To promote the good health and improve the health of the residents of Allerton and Lower Grange and surrounding areas of West Bradford (the area of benefit), in particular by the establishment of a healthy living centre in the area.

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.

Café West

Trustees' report (continued) for the year ended 31 March 2022

Objectives and activities

The charity's main activities

Cafe West is a full spectrum community centre located in the heart of Allerton, within a recognised area of deprivation, delivering end to end services for the people of Allerton, Lower Grange, Sandy Lane and the wider area. We have continued services from 2020/21 and have expanded our offer to the community with the addition of a disability friendly wet room and utility room, increased exercise and cooking classes, feeding support, credit union, increased community consultancy and stronger engagement with local schools and organisations. We have also expanded and diversified the board of trustees.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education and the provision of facilities in the interests of social welfare.

Achievements and performance

Over the last fiscal year Cafe West has increased the number of residents accessing the centre and key objectives have been delivered along with a number of notable achievements:-

Continued to provide classes and support to residents which have included, Cook & Eat Sessions, wellbeing, digital inclusion, nutrition, financial advice, local HUBs, triage, advice and exercise classes for young and elderly.

A busy well-resourced holiday programme along with feeding and support for local children, families and others in need of support.

A range of advice and counselling has been on offer covering debt, welfare benefits. The number of residents accessing these services continues to increase year on year.

The library within Cafe West is a great success. It’s used by the elderly residents as well as having a large number of younger users, which have expanded thanks to better engagement from local schools. It just keeps growing.

Cafe West will continue to work in collaboration with a wide range of Partners, Local Authority, NHS, Registered Social Landlords, Third Sector Groups and most importantly the Community to assist in the delivery of key objectives to promote the health and well-being of residents in Allerton & Lower Grange.

We have provided over 150,000 meals to local residents in need and delivered over 20,000 hours of organised play and activities.

Financial review

The net income for the year was £18,679, including net income of £20,480 on unrestricted funds and net expenditure of £1,801 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £92,123.

The trustees are in the process of establishing a reserves policy for the charity and intend to adopt and implement a suitable policy shortly.

Café West

Trustees' report (continued) for the year ended 31 March 2022

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which 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 the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on …………..……...…….

Signed: ………………..…………. (Trustee)

Name: ……………..…..………….

Café West

Independent examiner's report to the trustees of Café West

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022, which are set out on pages 6 to 15.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charitable company's gross income exceeded £250,000 your examiner must be a fellow of a body listed in section 145 of the 2011 Act.

I confirm that I am qualified to undertake the examination because I am a fellow of ACCA which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: …………………………………… Name: Alan Dodd FCCA

Date: …………………….

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Café West

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2022

Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 100,174 Café and related income 10,054 Room hire 38,763 Sessional events and activities 2,353 Other income 201 Bank interest 11 Total income 151,556 Expenditure on: Salaries, NI and pensions (3) 44,224 Recruitment costs - Grants payable (4) - Training 108 Minibus costs 3,607 Rates 1,180 Insurance 2,931 Heat and light 5,438 Cleaning 2,604 Repairs, maintenance and refurbishment 8,620 Printing, postage and stationery 736 Telephone and internet 3,036 Computer running costs 513 Activities and events 6,940 Café expenditure 5,995 Professional fees - Payroll fees 1,140 Independent examination 2,180 Subscriptions 321 Irrecoverable VAT - Depreciation 60,560 Sundry expenses - Travel expenses 492 Advertising 181 Total expenditure 150,806 Net income / (expenditure) 750 Transfers between funds 19,730 Net movement in funds 20,480 Fund balances brought forward 101,894 Fund balances carried forward (5) 122,374	2022 Restricted funds £ 116,996 - 7,190 41 - - 124,227 56,557 - - 909 - 619 501 2,160 211 5,927 2,194 71 2,295 30,432 3,914 123 - - - - - - 355 30 106,298 17,929 (19,730) (1,801) 1,801 -	2022 Total funds £ 217,170 10,054 45,953 2,394 201 11 275,783 100,781 - - 1,017 3,607 1,799 3,432 7,598 2,815 14,547 2,930 3,107 2,808 37,372 9,909 123 1,140 2,180 321 - 60,560 - 847 211 257,104 18,679 - 18,679 103,695 122,374	2021 Total funds £ 232,338 853 43,042 4,946 75 - 281,254 67,180 540 500 17 3,500 324 2,698 7,860 3,309 7,529 810 4,676 2,499 21,882 836 6,279 1,207 2,640 108 (1,324) 60,090 149 - - 193,309 87,945 - 87,945 15,750 103,695

All incoming resources and resources expended derive from continuing activities.

Café West

Balance sheet

as at 31 March 2022 2022 Unrestricted £ Fixed assets Tangible assets (6) 142,935 Total fixed assets 142,935 Current assets Debtors and prepayments (7) 37,624 Cash at bank and in hand (8) 115,911 Total current assets 153,535 Current liabilities: amounts falling due within one year Creditors and accruals (9) 61,412 Total current liabilities 61,412 Net current assets / (liabilities) 92,123 Total assets less current liabilities 235,058 Creditors: amounts falling due after one year (10) 112,684 Net assets 122,374 Funds Unrestricted funds 122,374 Restricted funds - Total funds 122,374	2022 Restricted £ - - - - - - - - - - - - - -	2022 Total £ 142,935 142,935 37,624 115,911 153,535 61,412 61,412 92,123 235,058 112,684 122,374 122,374 - 122,374	2021 Total £ 183,325 183,325 9,780 133,447 143,227 57,260 57,260 85,967 269,292 165,597 103,695 101,894 1,801 103,695

For the year ending 31 March 2022 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on …………..……...…….

Signed: ……………...………….…. (Trustee)

Name: ……………..…..………….

Café West

Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over their expected useful economic lives as follows:

Freehold land: nil

Freehold buildings: over 20 years straight line Fixtures, fittings and equipment: over 3 years straight line Motor vehicles: 25% on written down value

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Café West

Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies continued

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

Café West

Notes to the accounts continued

for the year ended 31 March 2022

2 Grants and donations Arnold Clark Bradford Council Community Chest Bradford MDC - benches Bradford MDC - Community Building Bradford MDC - Community sports day Bradford MDC - core support Bradford MDC - Day opportunities Bradford MDC - HAFP funding Bradford MDC - Healthy holidays Bradford MDC - HSF Bradford Teaching Hospitals (Jump) Deferred capital grant Disability Access ESFA Future Boost HMRC Job retention scheme Incommunities Manjit Wolstenholme National Lottery Community Fund Near Neighbours Omicron Power to Change (Participate) Race equality Restart Shipley College Sovereign Healthcare University of Bradford Yorkshire Sport Bradford MDC - food Bradford MDC - Innovation fund Bradford MDC - local restriction support grant Bradford MDC - small business grant Brathay Trust Church Urban Fund Give Bradford Resilience fund Groundwork (Tesco Bags of Help) Leeds Community Foundation Saffron Dean Community Association The Bradford Community Play partnership Other donations	2022 Unrestricted funds £ 1,000 - - - - 8,000 - - - - - 52,913 - 1,500 - - - - 9,999 - 5,650 - - 13,750 500 5,000 1,680 - - - - - - - - - - - - 182 100,174	2022 Restricted funds £ - 500 1,488 8,070 200 - 16,600 10,666 24,175 10,500 1,421 - 19,500 - 1,500 4,246 1,080 10,000 - 3,000 - 250 3,000 - - - - 300 - - - - - - - - - - - 500 116,996	2022 Total funds £ 1,000 500 1,488 8,070 200 8,000 16,600 10,666 24,175 10,500 1,421 52,913 19,500 1,500 1,500 4,246 1,080 10,000 9,999 3,000 5,650 250 3,000 13,750 500 5,000 1,680 300 - - - - - - - - - - - 682 217,170	2021 Total funds £ - 500 - - - 8,000 16,600 6,000 12,000 - 3,000 52,913 - - - 12,004 - - 48,501 - - 1,600 - - - - - - 3,000 2,000 14,476 25,000 2,750 2,000 9,887 500 6,200 1,100 2,130 2,177 232,338

Café West

Notes to the accounts continued

for the year ended 31 March 2022

----- Start of picture text -----
|||| |---|---|---| |Staff costs and numbers|2022|2021| |£|£| |Gross salaries|96,365|65,134| |Social security costs|6,551|4,437| |Employment allowance|(4,000)|(4,000)| |Pensions|1,865|1,609| |100,781|67,180|

----- End of picture text -----

3 Staff costs and numbers

The average number of employees during the year was 5.7, being an average of 4.8 full time equivalent. There were no employees with emoluments above £60,000.

Defined contribution pension scheme

Costs of the scheme to the charity for the year

----- Start of picture text -----
||| |---|---| |2022|2021| |£|£| |1,865|1,609|

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4 Grant making

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Project or activity|2022|2021|2022|2021| |Grants to|Grants to|Grants to|Grants to| |institutions|institutions|individuals|individuals| |£|£|£|£| |Near Neighbours|-|500|-|-| |Total|-|500|-|-| |5|Restricted funds|Balance b/f|Incoming|Outgoing|Transfers|Balance c/f| |£|£|£|£|£| |Bradford Community Chest|-|500|500|-|-| |Bradford Council|-|27,900|27,900|-|-| |-|-| |Day Opportunities|16,641|15,141|(1,500)| |-|-| |Disability Access|19,500|1,650|(17,850)| |Future Boost|-|1,500|1,500|-|-| |Groundworks|143|-|143|-|-| |HAF|(1,735)|10,214|8,479|-|-| |-|-|-| |Healthy Holidays|24,175|24,175| |Incommunities|-|1,580|1,200|(380)|-| |Innovation|2,000|-|2,000|-|-| |City of Bradford Resilience Fund|331|-|331|-|-| |-|-|-| |Lower Grange Community Ctre.|1,421|1,421| |-|-|-| |Manjit Wolstenholme|10,000|10,000| |-|-| |Near Neighbours|1,062|3,000|4,062| |-|-|-| |Race Equality|3,250|3,250| |Yorkshire Sport|-|300|300|-|-| |HMRC Job Retention scheme|-|4,246|4,246|-|-| |-| |1,801|124,227|106,298|(19,730)|

----- End of picture text -----

Café West

Notes to the accounts continued

for the year ended 31 March 2022

5 Restricted funds (continued)

Fund name Purpose of restriction Bradford Community Chest Sports day project. Bradford Council Activities and sessions. Day Opportunities

History of Allerton and stroke survivors' groups. Transfer relates to the cost of internal room hire.

Disability Access For building enhancements - transfer relates to the cost of works capitalised in the accounts. Future Boost Teaching dance and boxing for 16-25 year olds. Groundworks Tesco bags for help scheme. HAF Holiday activities and food programme. Healthy Holidays Towards children's holiday camps and food. Incommunities Costs of job fair, and to alleviate isolation. Transfer relates to the cost of internal room hire. Innovation City of Bradford MDC innovation fund. City of Bradford Resilience Fund Assistance to organisations supporting isolated and vulnerable people. Lower Grange Community Ctre. Boxing sessions. Manjit Wolstenholme To provide children's education resources and tutors. Near Neighbours Family cooking project. Race Equality Towards community champions project. Yorkshire Sport Sports day project. HMRC Job Retention scheme Towards retention of staff during periods of lockdown during Covid pandemic.

Café West

Notes to the accounts continued

for the year ended 31 March 2022

6 7 8 9	Tangible assets Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 Debtors and prepayments Debtors Prepayments Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals Deferred income (see note below for analysis)	£ 1,147,036 19,540 1,166,576 971,779 58,333 1,030,112 136,464 175,257 Land and buildings	£ 34,000 - 34,000 25,932 2,017 27,949 6,051 8,068 Motor vehicles	£ 64,689 630 65,319 64,689 210 64,899 420 - 2022 £ - 3,380 34,244 37,624 2022 £ 115,565 346 115,911 2022 £ 2,981 5,518 52,913 61,412 Fixtures, fittings and i t	Total £ 1,245,725 20,170 1,265,895 1,062,400 60,560 1,122,960 142,935 183,325 2021 £ 6,468 3,312 - 9,780 2021 £ 133,445 2 133,447 2021 £ - 4,347 52,913 57,260

Café West

Notes to the accounts continued

for the year ended 31 March 2022

10 Creditors: amounts falling due after one year Deferred capital grant	2022 £ 112,684 112,684	2021 £ 165,597 165,597

11 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £36,268.

12 Operating leases Within one year In the second to fifth years inclusive Over five years from the balance sheet date Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2022 £ 2,088 8,352 174 10,614

Café West

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 100,174 117,570 Café and related income 10,054 853 Room hire 38,763 43,042 Sessional events and activities 2,353 4,946 Other income 201 75 Bank interest 11 - Total income 151,556 166,486 Expenditure Salaries, NI and pensions 44,224 67,180 Recruitment costs - 540 Grants payable - 500 Training 108 17 Minibus costs 3,607 3,500 Rates 1,180 324 Insurance 2,931 2,698 Heat and light 5,438 7,860 Cleaning 2,604 3,309 Repairs, maintenance and refurbishm 8,620 7,529 Printing, postage and stationery 736 810 Telephone and internet 3,036 4,676 Computer running costs 513 2,499 Activities and events 6,940 21,882 Café expenditure 5,995 836 Professional fees - 6,279 Payroll fees 1,140 1,207 Independent examination 2,180 2,640 Subscriptions 321 108 Irrecoverable VAT - (1,324) Depreciation 60,560 60,090 Sundry expenses - 149 Travel expenses 492 - Advertising 181 - Total restricted expenditure - (111,367) Total expenditure 150,806 81,942 Net income / (expenditure) 750 84,544 Transfers between funds 19,730 3,000 Net movement in funds 20,480 87,544 Fund balances brought forward 101,894 14,350 Fund balances carried forward 122,374 101,894	2022 Restricted funds £ 116,996 - 7,190 41 - - 124,227 56,557 - - 909 - 619 501 2,160 211 5,927 2,194 71 2,295 30,432 3,914 123 - - - - - - 355 30 - 106,298 17,929 (19,730) (1,801) 1,801 -	2021 Restricted funds £ 114,768 - - - - - 114,768 - - - - - - - - - - - - - - - - - - - - - - - - 111,367 111,367 3,401 (3,000) 401 1,400 1,801	2022 Total funds £ 217,170 10,054 45,953 2,394 201 11 275,783 100,781 - - 1,017 3,607 1,799 3,432 7,598 2,815 14,547 2,930 3,107 2,808 37,372 9,909 123 1,140 2,180 321 - 60,560 - 847 211 - 257,104 18,679 - 18,679 103,695 122,374	2021 Total funds £ 232,338 853 43,042 4,946 75 - 281,254 67,180 540 500 17 3,500 324 2,698 7,860 3,309 7,529 810 4,676 2,499 21,882 836 6,279 1,207 2,640 108 (1,324) 60,090 149 - - - 193,309 87,945 - 87,945 15,750 103,695