2023-03-31-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 2023

Café West

Annual Report and Financial Statements for the year ended 31 March 2023

Contents	Page
Trustees' report	2 to 5
Examiner's report	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 to 15

Prepared by West Yorkshire Community Accountancy Service CIO

Café West

Trustees' report for the year ended 31 March 2023

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 Treasurer Josiah Sulc Susan Duffy Susan Moreland Resigned 6 September 2023 Elizabeth Rhodes 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

Resigned 6 September 2023 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 2023

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.

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

2022-2023 has been a year of stabilisation both operationally and strategically for Cafe West.

We have reshaped, enhanced and increased delivery across all aspects of Café West and currently hold more activities, groups and session running since opening.

We have continued to provide classes and support to residents which have included, Cook & Eat Sessions, well being, 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 is used by the elderly residents as well as having many 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 residents in need and delivered over 35,000 hours of organised play and activities to name but a few.

It is not an stretch to say Café West has bounced back stronger than ever and will continue to grow stronger in 22-23 continuing to support and increase the quality of life to the community we serve.

The success of the centre is in no small part due to the work of Chris who continues to develop the centre for the benefit of its users. The constant search for grants to apply for and writing of applications has meant that we have had to use the services of outside staff with experience in this area so that our applications have been successful. This has meant that we now have greater financial security.

There have been challenges with staffing which has meant that we are relying on our volunteers and the recruitment of staff is a problem. However we do hope to expand in the future.

Financial review

The net expenditure for the year was £33,680, including net expenditure of £65,130 on unrestricted funds and net income of £31,450 on restricted funds after transfers.

Café West

Trustees' report (continued) for the year ended 31 March 2023

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £34,136.

1 The purpose of our Reserves Policy is to:
Give confidence to funders by demonstrating good stewardship and financial management
Demonstrate the charity’s sustainability and capacity to manage unforeseen financial difficulties Give voluntary funders, such as grant-makers, an understanding of why funding is needed to
● undertake a particular project or activity
Give assurance to lenders and creditors that the charity can meet its financial commitments
Manage risk to the charity’s reputation from holding substantial unspent funds at the year-end without
● explanation
2 Café West is currently dependent on donations, services and grants to sustain its activities. If these existing sources of income are depleted or lost, it is crucial to ensure that there are sufficient reserves to keep Café West running for 3 months or to allow the charity to wind up while meeting its obligation to staff and service users. The main concerns of the board are to ensure:
That staff can continue working
That staff can be supported if the charity should go through a time of financial instability
3 It is the policy of the Trustees to maintain reserves sufficient to cover no less than three month’s and no more than six month’s budgeted expenditure. These reserves should be built up from the unrestricted income.
4 If the charity has excess reserves then the board will consider how these funds could be best used and make this clear by designating funds for future expenditure. If this is the case then these designations and timings are included as an appendix to this policy.
5 If significant resources are held in reserves then the board may consider investing some of these funds to obtain a financial return for the charity. In making these decisions, the board will consider the likelihood that some or all of the reserves held may need to be accessed at short notice.
6 If the charity has excess reserves, the board will ensure that the organisation does not misrepresent the urgency or need for funds with donors.
7 The level of reserves should be calculated and monitored every 3 months by the Treasurer.
8 This policy shall be reviewed every 3 years and whenever there are significant changes in staff hours, staff numbers or new projects.

Café West

Trustees' report (continued) for the year ended 31 March 2023

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 22/12/2023

Heather Weatherhead (Trustee)

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 2023, which are set out on pages 7 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

22/12/2023

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 2023

Notes 2023 Unrestricted funds £ Income from: Grants and donations (2) 61,975 Café and related income 25,010 Room hire 44,344 Sessional events and activities 13,634 Other income - Bank interest 111 Total income 145,074 Expenditure on: Salaries NI and pensions (3) 86,060 Training 627 Minibus costs 4,195 Rates 1,288 Insurance 2,981 Heat and light 1,651 Cleaning 4,089 Repairs, maintenance and refurbishment 9,408 Printing, postage and stationery 1,193 Telephone and internet 4,111 Computer running costs 1,125 Activities and events 17,889 Café expenditure 9,456 Professional fees 1,527 Payroll fees 1,454 Independent examination 2,268 Subscriptions 389 Depreciation 60,056 Sundry expenses 187 Travel expenses 250 Advertising - Total expenditure 210,204 Net income / (expenditure) (65,130) Fund balances brought forward 122,374 Fund balances carried forward (4) 57,244	2023 Restricted funds £ 122,881 - 1,421 - - - 124,302 27,881 - - 1,329 - 11,385 238 2,374 348 - 1,316 35,843 8,048 4,090 - - - - - - - 92,852 31,450 - 31,450	2023 Total funds £ 184,856 25,010 45,765 13,634 - 111 269,376 113,941 627 4,195 2,617 2,981 13,036 4,327 11,782 1,541 4,111 2,441 53,732 17,504 5,617 1,454 2,268 389 60,056 187 250 - 303,056 (33,680) 122,374 88,694	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 18,679 103,695 122,374

All incoming resources and resources expended derive from continuing activities.

Café West

Balance sheet

as at 31 March 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 82,879 Total fixed assets 82,879 Current assets Debtors and prepayments (6) 37,542 Cash at bank and in hand (7) 53,135 Total current assets 90,677 Current liabilities: amounts falling due within one year Creditors and accruals (8) 56,541 Total current liabilities 56,541 Net current assets / (liabilities) 34,136 Total assets less current liabilities 117,015 Creditors: amounts falling due after one year (9) 59,771 Net assets 57,244 Funds Unrestricted funds 57,244 Restricted funds - Total funds 57,244	2023 Restricted £ - - - 31,450 31,450 - - 31,450 31,450 - 31,450 - 31,450 31,450	2023 Total £ 82,879 82,879 37,542 84,585 122,127 56,541 56,541 65,586 148,465 59,771 88,694 57,244 31,450 88,694	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

For the year ending 31 March 2023 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 are 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 22/12/2023

Heather Weatherhead (Trustee)

Café West

Notes to the accounts

for the year ended 31 March 2023

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, if 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 on a straight line basis over their expected useful economic lives as follows:

Freehold land: nil

Freehold buildings: over 20 years Project and office equipment: over 5 years straight line Fixtures, fittings and equipment: over 3 years straight line Motor vehicles: 25% on written down value

Café West

Notes to the accounts

for the year ended 31 March 2023

1 Accounting policies continued

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.

Fund accounting

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

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

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 2023

2 Grants and donations 2023 2023 Unrestricted Restricted funds funds £ £ Bradford Council Community Chest - 1,000 Bradford District Care - Cnet - 2,480 Bradford MDC - Community Building - 4,000 Bradford MDC - core support - 15,381 Bradford MDC - Day opportunities - 17,340 Bradford MDC - HAFP funding - 21,538 Bradford MDC - HSF - 27,950 Bradford MDC - Resilience - The Bradford Fund - 10,000 Bradford MDC - Shared Prosperity Fund - 4,087 Deferred capital grant 52,913 - Department for Education 1,500 - Groundworks 500 - I Have A Voice 60 - Incommunities - 1,155 Leeds Community Foundation - 9,950 Safer Communities Fund - 8,000 Shipley College 500 - Sovereign Healthcare 5,000 - Arnold Clark - - Bradford MDC - benches - - Bradford MDC - Community sports day - - Bradford MDC - Healthy holidays - - Bradford Teaching Hospitals (Jump) - - Disability Access - - ESFA - - Future Boost - - HMRC Job retention scheme - - Manjit Wolstenholme - - National Lottery Community Fund - - Near Neighbours - - Omicron - - Power to Change (Participate) - - Race equality - - Restart - - University of Bradford - - Yorkshire Sport - - Other donations 1,502 - 61,975 122,881	2023 Total funds £ 1,000 2,480 4,000 15,381 17,340 21,538 27,950 10,000 4,087 52,913 1,500 500 60 1,155 9,950 8,000 500 5,000 - - - - - - - - - - - - - - - - - 1,502 184,856	2022 Total funds £ 500 - 8,070 8,000 16,600 10,666 10,500 - - 52,913 - - - 1,080 - - 500 5,000 1,000 1,488 200 24,175 1,421 19,500 1,500 1,500 4,246 10,000 9,999 3,000 5,650 250 3,000 13,750 1,680 300 682 217,170

Café West

Notes to the accounts continued

for the year ended 31 March 2023

Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2023 £ 108,768 7,977 (5,000) 2,196 113,941	2022 £ 96,365 6,551 (4,000) 1,865 100,781

3 Staff costs and numbers

The average number of employees during the year was 7, being an average of 5.5 full time equivalent (2022: 5.7, 4.8 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ Bradford Community Chest - Bradford Council - CNET MMH - Community Building grant - Day Opportunities - HAF - HSF - Incommunities - Leeds Community Foundation - Lower Grange Community Centre - Resilience - The Bradford Fund - Safer Communities Fund - UK Shared Prosperity Fund - -	Incoming £ 1,000 15,381 2,480 4,000 17,340 21,538 27,950 1,155 9,950 1,421 10,000 8,000 4,087 124,302	Outgoing £ 1,000 15,381 644 4,000 17,340 13,461 27,950 1,155 9,950 1,421 550 - - 92,852	2023 £ 2,196 Transfers £ - - - - - - - - - - - - - -	2022 £ 1,865 Balance c/f £ - - 1,836 - - 8,077 - - - - 9,450 8,000 4,087 31,450

Fund name

Bradford Community Chest Bradford Council CNET MMH Community Building grant Day Opportunities HAF HSF Incommunities Leeds Community Foundation Lower Grange Community Centre Resilience - The Bradford Fund Safer Communities Fund UK Shared Prosperity Fund

Purpose of restriction Sport activity project. Activities and sessions. Men's mental health support. Utility and support costs. Intergenerational group and stroke group. Holiday activities and food programme. Feeding support for disadvantaged families. To alleviate isolation. Jubilee Art council support fund - Celebration of Jubilee. Provision of boxing classes.

Strategic development and sustainability. Funding for CCTV materials and education packs for road safety. Community centre support.

Café West

Notes to the accounts continued

for the year ended 31 March 2023

5 6 7 8	Tangible assets Cost At 1 April 2022 Additions At 31 March 2023 Depreciation At 1 April 2022 Charge for year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 Debtors and prepayments Debtors Prepayments Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals Deferred capital grant Other creditors	£ 1,166,576 - 1,166,576 1,030,112 58,333 1,088,445 78,131 136,464 Land and buildings	£ 34,000 - 34,000 27,949 1,513 29,462 4,538 6,051 Motor vehicles	£ 65,319 - 65,319 64,899 210 65,109 210 420 2023 £ 4,165 3,210 30,167 37,542 2023 £ 84,109 476 84,585 2023 £ 3,628 52,913 - 56,541 Fixtures, fittings and i t	Total £ 1,265,895 - 1,265,895 1,122,960 60,056 1,183,016 82,879 142,935 2022 £ - 3,380 34,244 37,624 2022 £ 115,565 346 115,911 2022 £ 5,518 52,913 2,981 61,412

Café West

Notes to the accounts continued

for the year ended 31 March 2023

9 Creditors: amounts falling due after one year Deferred capital grant 10 Related party transactions	2023 £ 59,771 59,771	2022 £ 112,684 112,684

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 £40,194 (previous year: £36,268).

11 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:	2023 £ 2,088 6,438 - 8,526	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 2023

2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 61,975 100,174 Café and related income 25,010 10,054 Room hire 44,344 38,763 Sessional events and activities 13,634 2,353 Other income - 201 Bank interest 111 11 Total income 145,074 151,556 Expenditure Salaries NI and pensions 86,060 44,224 Training 627 108 Minibus costs 4,195 3,607 Rates 1,288 1,180 Insurance 2,981 2,931 Heat and light 1,651 5,438 Cleaning 4,089 2,604 Repairs, maintenance and refurbishm 9,408 8,620 Printing, postage and stationery 1,193 736 Telephone and internet 4,111 3,036 Computer running costs 1,125 513 Activities and events 17,889 6,940 Café expenditure 9,456 5,995 Professional fees 1,527 - Payroll fees 1,454 1,140 Independent examination 2,268 2,180 Subscriptions 389 321 Depreciation 60,056 60,560 Sundry expenses 187 - Travel expenses 250 492 Advertising - 181 Total expenditure 210,204 150,806 Net income / (expenditure) (65,130) 750 Transfers between funds - 19,730 Net movement in funds (65,130) 20,480 Fund balances brought forward 122,374 101,894 Fund balances carried forward 57,244 122,374	2023 Restricted funds £ 122,881 - 1,421 - - - 124,302 27,881 - - 1,329 - 11,385 238 2,374 348 - 1,316 35,843 8,048 4,090 - - - - - - - 92,852 31,450 - 31,450 - 31,450	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 -	2023 Total funds £ 184,856 25,010 45,765 13,634 - 111 269,376 113,941 627 4,195 2,617 2,981 13,036 4,327 11,782 1,541 4,111 2,441 53,732 17,504 5,617 1,454 2,268 389 60,056 187 250 - 303,056 (33,680) - (33,680) 122,374 88,694	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