2024-03-31-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 2024

Café West

Annual Report and Financial Statements for the year ended 31 March 2024

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 2024

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 Lesley Persico Appointed 1 February 2024 Susan Moreland Resigned 6 September 2023 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 February 2024 Resigned 6 September 2023 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 2024

Objectives and activities (continued)

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

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 program along with feeding and supporting the 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 is being expanded thanks to better engagement form 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.

Provided over 200,000 Meals to local residents in need and delivered over 20,000 hours of organised play and activities.

Financial review

The net expenditure for the year was £15,515, including net expenditure of £13,246 on unrestricted funds and net expenditure of £2,269 on restricted funds after transfers.

Café West

Trustees' report (continued) for the year ended 31 March 2024

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £26,394.

In addition, reserves covering core costs also account for the majority of restricted reserves at the year end (a further £28,472).

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 2024

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 30/10/2024

H. 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 2024, 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.

Alan Dodd FCCA

13/11/2024

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 2024

Notes 2024 Unrestricted funds £ Income from: Grants and donations (2) 63,343 Café and related income 18,194 Room hire 73,923 Sessional events and activities 4,950 Bank interest 793 Total income 161,203 Expenditure on: Salaries NI and pensions (3) 29,015 Training 872 Minibus costs 1,308 Rates 2,770 Insurance 4,475 Heat and light 8,006 Cleaning 2,793 Repairs, maintenance, refurbish. 20,069 Printing, postage and stationery 1,997 Telephone and internet 5,413 Computer running costs 4,189 Activities and events 2,677 Café expenditure 21,285 Professional fees 1,920 Payroll fees 1,181 Independent examination 2,268 Subscriptions 2,823 Depreciation 60,168 Sundry expenses 300 Travel expenses 648 Volunteer gifts and expenses 1,812 Bank and card charges 211 Total expenditure 176,200 Net income / (expenditure) (14,997) Transfers between funds 1,751 Net movement in funds (13,246) Fund balances brought forward 57,244 Fund balances carried forward (4) 43,998	2024 Restricted funds £ 207,290 - - - - 207,290 94,550 - - 161 - 7,208 260 4,712 420 32 1,706 86,406 6,682 5,671 - - - - - - - - 207,808 (518) (1,751) (2,269) 31,450 29,181	2024 Total funds £ 270,633 18,194 73,923 4,950 793 368,493 123,565 872 1,308 2,931 4,475 15,214 3,053 24,781 2,417 5,445 5,895 89,083 27,967 7,591 1,181 2,268 2,823 60,168 300 648 1,812 211 384,008 (15,515) - (15,515) 88,694 73,179	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 60,056 127 250 60 - 303,056 (33,680) - (33,680) 122,374 88,694

All incoming resources and resources expended derive from continuing activities.

Café West

Balance sheet

as at 31 March 2024 2024 Unrestricted £ Fixed assets Tangible assets (5) 24,462 Total fixed assets 24,462 Current assets Debtors and prepayments (7) 59,093 Cash at bank and in hand (9) 23,936 Total current assets 83,029 Current liabilities: amounts falling due within one year Creditors and accruals (10) 56,635 Total current liabilities 56,635 Net current assets / (liabilities) 26,394 Total assets less current liabilities 50,856 Creditors: amounts falling due after one year (11) 6,858 Net assets 43,998 Funds Unrestricted funds 43,998 Restricted funds - Total funds 43,998	2024 Restricted £ - - - 29,181 29,181 - - 29,181 29,181 - 29,181 - 29,181 29,181	2024 Total £ 24,462 24,462 59,093 53,117 112,210 56,635 56,635 55,575 80,037 6,858 73,179 43,998 29,181 73,179	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

For the year ending 31 March 2024 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 30/10/2024

H. Weatherhead (Trustee)

Café West

Notes to the accounts

for the year ended 31 March 2024

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 Fixtures, fittings and equipment: over 3 years Motor vehicles: 25% on written down value

Café West

Notes to the accounts

for the year ended 31 March 2024

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.

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 2024

2 Grants and donations 2024 Unrestricted funds £ Bradford MDC - Boiler repair - Bradford MDC - Combined Fund - Bradford MDC - Community Building grant 8,205 Bradford MDC - Day opportunities - Bradford MDC - Gas and Electric top-ups - Bradford MDC - HAFP funding - Bradford MDC - HSF - Bradford MDC - Warm Spaces 800 Bradford University 1,120 Bradford VCS Alliance - CABAD - Deferred capital grant 52,913 Henry Smith Charity - Hollyns Heath - Incommunities - Leeds Community Foundation - National Lottery - Aspiring Community - Bradford Council Community Chest - Bradford District Care - Cnet - Bradford MDC - core support - Bradford MDC - Resilience - The Bradford Fund - Bradford MDC - Shared Prosperity Fund - Department for Education - Groundworks - I Have A Voice - Safer Communities Fund - Shipley College - Sovereign Healthcare - Other donations 305 63,343 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2024 Restricted funds £ 2,000 5,000 - 20,288 7,788 39,856 34,007 - - 1,320 350 - 30,000 22,520 2,500 350 41,311 - - - - - - - - - - - - 207,290	2024 Total funds £ 2,000 5,000 8,205 20,288 7,788 39,856 34,007 800 1,120 1,320 350 52,913 30,000 22,520 2,500 350 41,311 - - - - - - - - - - - 305 270,633 2024 £ 118,183 7,866 (5,000) 2,516 123,565	2023 Total funds £ - - 4,000 17,340 - 21,538 27,950 - - - - 52,913 - - 1,155 9,950 - 1,000 2,480 15,381 10,000 4,087 1,500 500 60 8,000 500 5,000 1,502 184,856 2023 £ 108,768 7,977 (5,000) 2,196 113,941

The average number of employees during the year was 6.2, being an average of 4.2 full time equivalent (2023: 7, 5.2 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2024	2023
	£	£
Costs of the scheme to the charity for the year	2,516	2,196

Café West

Notes to the accounts continued

for the year ended 31 March 2024

4 Restricted funds Bradford MDC - Boiler repair Bradford VCS Alliance CABAD CNET MMH Bradford MDC - Combined fund Day Opportunities Gas and Electric top-ups HAF Henry Smith Charity Hollyns Health HSF Incommunities Leeds Community Foundation National Lottery Resilience - The Bradford Fund Safer Communities Fund UK Shared Prosperity Fund	Balance b/f £ - - - 1,836 - - - 8,077 - - - - - - 9,450 8,000 4,087 31,450	Incoming £ 2,000 1,320 350 - 5,000 20,288 7,788 39,856 30,000 22,520 34,007 2,500 350 41,311 - - - 207,290	Outgoing £ 2,000 1,320 350 1,836 5,000 18,537 7,079 47,933 15,000 22,520 34,007 2,500 350 27,839 9,450 8,000 4,087 207,808	Transfers £ - - - - - (1,751) - - - - - - - - - - - (1,751)	Balance c/f £ - - - - - - 709 - 15,000 - - - - 13,472 - - - 29,181

Fund name

Purpose of restriction

Bradford MDC - Boiler repair Towards costs of boiler repair Bradford VCS Alliance Infrastructure - grassroots support CABAD Infrastructure - grassroots support CNET MMH Men's mental health support Bradford MDC - Combined fund Cooking - energy saving equipment Day Opportunities Intergenerational group and stroke group. Transfers relate to the cost of capitalised equipment for the general use of the charity Gas and Electric top-ups Ongoing refund for pre paid top ups HAF Holiday activities and food programme Henry Smith Charity Core cost support Hollyns Health Employer funding - Host employer HSF Feeding support for disadvantaged families Incommunities To alleviate isolation Leeds Community Foundation Support fund National Lottery Aspiring Communities programme Resilience - The Bradford Fund Strategic development and sustainability Safer Communities Fund Funding for CCTV materials and education packs for road safety UK Shared Prosperity Fund Community centre support

Café West

Notes to the accounts continued

for the year ended 31 March 2024

5 6 7 8	Tangible assets Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 Debtors and prepayments Debtors Prepayments Accrued income Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals Deferred capital grant	£ 1,166,576 - 1,166,576 1,088,445 58,239 1,146,684 19,892 78,131 Land and buildings	£ 34,000 - 34,000 29,462 1,135 30,597 3,403 4,538 Motor vehicles	£ 65,319 1,751 67,070 65,109 794 65,903 1,167 210 2024 £ 7,977 4,887 3,233 42,996 59,093 2024 £ 53,045 72 53,117 2024 £ 3,722 52,913 56,635 Fixtures, fittings and i t	Total £ 1,265,895 1,751 1,267,646 1,183,016 60,168 1,243,184 24,462 82,879 2023 £ 4,165 3,210 - 30,167 37,542 2023 £ 84,109 476 84,585 2023 £ 3,628 52,913 56,541

Café West

Notes to the accounts continued

for the year ended 31 March 2024

9 Creditors: amounts falling due after one year Deferred capital grant	2024 £ 6,858 6,858	2023 £ 59,771 59,771

10 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 £41,550 (previous year: £40,194).

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:	2024 £ 2,088 4,350 - 6,438	2023 £ 2,088 6,438 - 8,526

Café West

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2024

2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 63,343 61,975 Café and related income 18,194 25,010 Room hire 73,923 44,344 Sessional events and activities 4,950 13,634 Bank interest 793 111 Total income 161,203 145,074 Expenditure Salaries NI and pensions 29,015 86,060 Training 872 627 Minibus costs 1,308 4,195 Rates 2,770 1,288 Insurance 4,475 2,981 Heat and light 8,006 1,651 Cleaning 2,793 4,089 Repairs, maintenance, refurbish. 20,069 9,408 Printing, postage and stationery 1,997 1,193 Telephone and internet 5,413 4,111 Computer running costs 4,189 1,125 Activities and events 2,677 17,889 Café expenditure 21,285 9,456 Professional fees 1,920 1,527 Payroll fees 1,181 1,454 Independent examination 2,268 2,268 Subscriptions 2,823 389 Depreciation 60,168 60,056 Sundry expenses 300 127 Travel expenses 648 250 Volunteer gifts and expenses 1,812 60 Bank and card charges 211 - Total expenditure 176,200 210,204 Net income / (expenditure) (14,997) (65,130) Transfers between funds 1,751 - Net movement in funds (13,246) (65,130) Fund balances brought forward 57,244 122,374 Fund balances carried forward 43,998 57,244	2024 Restricted funds £ 207,290 - - - - 207,290 94,550 - - 161 - 7,208 260 4,712 420 32 1,706 86,406 6,682 5,671 - - - - - - - - 207,808 (518) (1,751) (2,269) 31,450 29,181	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	2024 Total funds £ 270,633 18,194 73,923 4,950 793 368,493 123,565 872 1,308 2,931 4,475 15,214 3,053 24,781 2,417 5,445 5,895 89,083 27,967 7,591 1,181 2,268 2,823 60,168 300 648 1,812 211 384,008 (15,515) - (15,515) 88,694 73,179	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 60,056 127 250 60 - 303,056 (33,680) - (33,680) 122,374 88,694