## Café West
Charity number 1143422
A company limited by guarantee number 04334432
## Annual Report and Financial Statements
for the year ended 31 March 2025
## Café West
Annual Report and Financial Statements for the year ended 31 March 2025
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 5|
|Examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Statement of cash flows|9|
|Notes to the accounts|10 to 18|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Café West
## Trustees' report for the year ended 31 March 2025
## **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 **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
**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.
2
## Café West
## Trustees' report (continued) for the year ended 31 March 2025
## **Objectives and activities**
## **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.
## **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.
## **Plans for future periods**
The trustees are aware of the financial situation in addition to the funding sources due to end soon. Our plans moving forward are to remap delivery to reduce expenditure and gain and/or renew funding sources from current and new providers to support operational costs. Currently we are unaware of how this may look; however funding sources will not go against our mission statement or values.
We wish to continue to diversify funding streams to become even less reliant on single funders and ensure that all opportunities are sought and chased.
3
## Café West
## Trustees' report (continued) for the year ended 31 March 2025
## **Financial review**
The net income for the year was £189,830, including net income of £56,016 on unrestricted funds and net income of £133,814 on restricted funds after transfers.
## **Reserves policy**
- 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.
The charity's total reserves were £263,009, of which £162,995 relates to restricted funds. Within the remaining funds, £23,258 was the value of tangible fixed assets. This leaves a balance of £76,756 free reserves.
Comparing this to the policy shows that the charity's actual reserves are below the policy target by almost £24,000. Our forecast for the current year shows that surpluses are currently sufficient to bring the level of free reserves up to the lower threshold of our reserves policy. We will continue to monitor the position. The trustees are aware of the financial position with the significant funding stream coming to an end in 2026. All efforts are to be made to ensure that additional funding streams and cost-saving measures are implemented, but in addition to this, staffing levels will be decreasing at stages across the years, with salaries being a significant amount. All monies held on behalf of the NHS will be spent by 31/03/2026, with the deputy manager departing at this point, A worker leaving in April, and the other in July with an additional 2 in Sept 2026 meaning our staffing costs will reduce considerably.
4
## Café West
## Trustees' report (continued) for the year ended 31 March 2025
## **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 15/12/2025
Heather Weatherhead (Trustee)
5
## 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 2025, which are set out on pages 7 to 18.
## **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
16/12/2025
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## Café West
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2025
|Notes
2025
Unrestricted
funds
£
**Income from:**
Donations and legacies
(2)
84,616
Charitable activities
(3)
25,923
Other trading activities
(4)
69,117
Investments
(5)
586
**Total income**
180,242
**Expenditure on:**
Raising funds
(6)
10,457
Charitable activities
(7)
113,769
**Total expenditure**
124,226
**Net income / (expenditure)**
56,016
**Fund balances brought forward**
43,998
**Fund balances carried forward**
(8)
100,014|2025
Restricted
funds
£
411,536
-
-
-
411,536
-
277,722
277,722
133,814
29,181
162,995|2025
Total
funds
£
496,152
25,923
69,117
586
591,778
10,457
391,491
401,948
189,830
73,179
263,009|2024
Total
funds
£
270,633
23,144
73,923
793
368,493
8,310
375,698
384,008
(15,515)
88,694
73,179|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
## Café West
## Balance sheet
|as at 31 March 2025
2025
Unrestricted
£
**Fixed assets**
Tangible assets
(9)
23,258
**Total fixed assets**
23,258
**Current assets**
Debtors and prepayments
(10)
10,942
Cash at bank and in hand
(11)
76,703
**Total current assets**
87,645
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(12)
10,889
**Total current liabilities**
10,889
**Net current assets / (liabilities)**
76,756
**Total assets less current liabilities**
100,014
**Creditors: amounts falling due after one year**
(13)
-
**Net assets**
100,014
**Funds**
Unrestricted funds
100,014
Restricted funds
-
**Total funds**
100,014|2025
Restricted
£
-
-
-
162,995
162,995
-
-
162,995
162,995
-
162,995
-
162,995
162,995|2025
Total
£
23,258
23,258
10,942
239,698
250,640
10,889
10,889
239,751
263,009
-
263,009
100,014
162,995
263,009|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|
|---|---|---|---|
For the year ending 31 March 2025 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 15/12/2025
Heather Weatherhead (Trustee)
8
## Café West
## Statement of cash flows
## for the year ended 31 March 2025
|**Cash flows from operating activities:**
**Net cash provided by (used in) operating activities**
**Cash flows from investing activities:**
Bank interest
Purchase of tangible fixed assets (excluding donated assets)
**Net cash provided by (used in) investing activities**
**Cash flows from financing activities:**
Repayments on borrowing
Cash inflows from new borrowing
**Net cash provided by (used in) financing activities**
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
**Cash and cash equivalents at the end of the reporting period**
Adjustments for:
Depreciation charges
Bank interest
(Increase) / decrease in debtors
Increase / (decrease) in creditors
**Net cash provided by (used in) operating activities**
**Analysis of cash and cash equivalents**
Notice deposits (less than 30 days)
**Total cash and cash equivalents**
**Reconciliation of net movement in funds to net cash flow**
**from operating activities**
Net movement in funds for the reporting period (as per the
statement of financial activities)
Cash in hand|2025
£
188,915
188,915
586
(2,920)
(2,334)
-
-
-
186,581
53,117
239,698
2025
£
189,830
4,124
(586)
48,151
(52,604)
188,915
2025
£
133
239,565
239,698|2024
£
(30,510)
(30,510)
793
(1,751)
(958)
-
-
-
(31,468)
84,585
53,117
2024
£
(15,515)
60,168
(793)
(21,551)
(52,819)
(30,510)
2024
£
72
53,045
53,117|
|---|---|---|
9
## Café West
## Notes to the accounts
## for the year ended 31 March 2025
## **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
10
## Café West
## Notes to the accounts
for the year ended 31 March 2025
## **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.
11
## Café West
## Notes to the accounts continued
## for the year ended 31 March 2025
|**2 Donations and legacies**
Grants:
Bradford MDC - City of Culture 2025
Bradford MDC - Community Building grant
Bradford MDC - Day opportunities
Bradford MDC - Gas and Electric top-ups
Bradford MDC - HAFP funding
Bradford MDC - HSF
Bradford MDC - other
Bradford VCS Alliance
Deferred capital grant
HALE & partnership
Henry Smith Charity
Hollyns Health
LEAP
National Lottery - Aspiring Community
NHS
Bradford MDC - Boiler repair
Bradford MDC - Combined Fund
Bradford MDC - Warm Spaces
Bradford University
CABAD
Incommunities
Leeds Community Foundation
Other donations
**3 Charitable activities income**
Sessional events and activities
Café and related incone
**4 Other trading activities**
Room hire and tenancies|2025
Unrestricted
funds
£
-
8,205
-
-
-
-
7,037
2,640
52,913
-
-
11,516
-
-
-
-
-
-
-
-
-
-
2,305
84,616
2025
Unrestricted
funds
£
5,065
20,858
25,923
2025
Unrestricted
funds
£
69,117
69,117|2025
Restricted
funds
£
495
-
21,678
23,525
40,140
25,775
-
1,320
-
24,407
60,000
75,520
3,000
54,243
81,433
-
-
-
-
-
-
-
-
411,536
2025
Restricted
funds
£
-
-
-
2025
Restricted
funds
£
-
-|2025
Total
funds
£
495
8,205
21,678
23,525
40,140
25,775
7,037
3,960
52,913
24,407
60,000
87,036
3,000
54,243
81,433
-
-
-
-
-
-
-
2,305
496,152
2025
Total
funds
£
5,065
20,858
25,923
2025
Total
funds
£
69,117
69,117|2024
Total
funds
£
-
8,205
20,288
7,788
39,856
34,007
-
1,320
52,913
-
30,000
22,520
-
41,311
-
2,000
5,000
800
1,120
350
2,500
350
305
270,633
2024
Total
funds
£
4,950
18,194
23,144
2024
Total
funds
£
73,923
73,923|
|---|---|---|---|---|
12
## Café West
## Notes to the accounts continued
## for the year ended 31 March 2025
|**5 Investments**
Interest receivable
**6 Raising funds**
Management and admin salaries
**7 Charitable activities expenditure**
Charitable activities
**7a Support costs**
Fundraising
activity
**Support cost type**
£
Management and admin salaries
10,457
Financial management support
-
Payroll fees
-
Office costs
-
Independent examination
-
Finance charges
-
10,457|2025
Unrestricted
funds
£
586
586
2025
Unrestricted
funds
£
10,457
10,457
Activities
undertaken
directly
£
330,627
330,627
Charitable
activity
£
39,910
1,265
1,652
4,782
-
277
47,887|2025
Restricted
funds
£
-
-
2025
Restricted
funds
£
-
-
Support
costs
£
60,864
60,864
Governance
activity
£
-
-
-
-
2,520
-
2,520|2025
Total
funds
£
586
586
2025
Total
funds
£
10,457
10,457
2025
Total
cost
£
391,491
391,491
2025
Total
cost
£
50,367
1,265
1,652
4,782
2,520
277
60,864|2024
Total
funds
£
793
793
2024
Total
funds
£
8,310
8,310
2024
Total
cost
£
384,008
384,008
2024
Total
cost
£
41,660
4,045
1,181
5,135
2,268
211
54,499|
|---|---|---|---|---|
13
## Café West
## Notes to the accounts continued
## for the year ended 31 March 2025
|**7b Charitable activities expenditure detail**
Salaries NI and pensions
Training
Minibus costs
Rates
Insurance
Heat and light
Cleaning
Repairs, maintenance, refurbish.
Printing, postage and stationery
Telephone and internet
Computer running costs
Activities and events
Café expenditure
Professional fees
Payroll fees
Independent examination
Subscriptions
Depreciation
Sundry expenses
Travel expenses
Volunteer gifts and expenses
Bank and card charges
Donations
**7c Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2025
Unrestricted
funds
£
38,355
571
3,282
2,684
608
8,466
1,885
20,288
2,236
6,104
465
2,703
11,375
1,600
1,652
2,520
2,157
4,124
-
227
1,650
277
540
113,769|2025
Restricted
funds
£
154,231
2,819
990
-
2,949
7,879
235
3,272
570
-
4,523
65,997
18,654
14,595
-
-
162
-
129
77
640
-
-
277,722|2025
Total
cost
£
192,586
3,390
4,272
2,684
3,557
16,345
2,120
23,560
2,806
6,104
4,988
68,700
30,029
16,195
1,652
2,520
2,319
4,124
129
304
2,290
277
540
391,491
2025
£
190,306
13,280
(5,000)
4,457
203,043|2024
Total
cost
£
115,255
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
-
375,698
2024
£
118,183
7,866
(5,000)
2,516
123,565|
|---|---|---|---|---|
The average number of employees during the year was 9.7, being an average of 6.2 full time equivalent (2024: 6.2, 4.4 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**|2025|2024|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|4,457|2,516|
14
## Café West
## Notes to the accounts continued
## for the year ended 31 March 2025
|**8 Restricted funds**
Bradford VCS Alliance
City of Culture 2025
Day Opportunities
Gas and Electric top-ups
HAF
HALE & Partnership
Henry Smith Charity
Hollyns Health
HSF
LEAP
National Lottery
Maternity Circle
Maternity Circle extra
NHS - Video-Piya|Balance b/f
£
-
-
-
709
-
-
15,000
-
-
-
13,472
-
-
-
29,181|Incoming
£
1,320
495
21,678
23,525
40,140
24,407
60,000
75,520
25,775
3,000
54,243
30,933
2,500
48,000
411,536|Outgoing
£
1,320
-
21,678
23,338
40,140
12,075
60,302
21,919
25,775
3,000
44,830
6,561
-
16,784
277,722|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Balance c/f
£
-
495
-
896
-
12,332
14,698
53,601
-
-
22,885
24,372
2,500
31,216
162,995|
|---|---|---|---|---|---|
## **Fund name**
Bradford VCS Alliance City of Culture 2025 Day Opportunities Gas and Electric top-ups HAF HALE & Partnership Henry Smith Charity Hollyns Health HSF LEAP National Lottery Maternity Circle Maternity Circle extra NHS - Video-Piya
## **Purpose of restriction**
Infrastructure - grassroots support Flower beds and materials Intergenerational group and stroke group. Ongoing refund for pre paid top ups Holiday activities and food programme Staffing and resources Core cost support Employer funding - Host employer Feeding support for disadvantaged families Community project, arts, crafts- culture Aspiring Communities programme Maternity circle resources and management fee Maternity circle extension Videographer project
15
## Café West
## Notes to the accounts continued
## for the year ended 31 March 2025
|**9 **
**10 **
**11 **
**12 **
**13 **|**Tangible assets**
**Cost**
£
At 1 April 2024
1,166,576
Additions
-
At 31 March 2025
1,166,576
**Depreciation**
At 1 April 2024
1,146,684
Charge for year
1,715
At 31 March 2025
1,148,399
**Net book value**
At 31 March 2025
18,177
At 31 March 2024
19,892
**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
Other creditors
Deferred capital grant
**Creditors: amounts falling due after one year**
Deferred capital grant
Land and
buildings|£
34,000
-
34,000
30,597
851
31,448
2,552
3,403
Motor
vehicles|£
67,070
2,920
69,990
65,903
1,558
67,461
2,529
1,167
2025
£
300
4,534
2,058
4,050
10,942
2025
£
239,565
133
239,698
2025
£
3,837
194
6,858
10,889
2025
£
-
-
Fixtures,
fittings and
equipment|Total
£
1,267,646
2,920
1,270,566
1,243,184
4,124
1,247,308
23,258
24,462
2024
£
7,977
4,887
3,233
42,996
59,093
2024
£
53,045
72
53,117
2024
£
3,722
-
52,913
56,635
2024
£
6,858
6,858|
|---|---|---|---|---|
16
## Café West
## Notes to the accounts continued
## for the year ended 31 March 2025
## **14 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 £52,286 (previous year: £41,550).
## **15 Operating leases**
|Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:|2025
£
2,088
2,262
4,350|2024
£
2,088
4,350
6,438|
|---|---|---|
17
## Café West
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025
|2025
2024
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Donations and legacies
84,616
63,343
Charitable activities
25,923
23,144
Other trading activities
69,117
73,923
Investments
586
793
**Total income**
180,242
161,203
**Expenditure**
Raising funds
10,457
8,310
Charitable activities
113,769
167,890
**Total expenditure**
124,226
176,200
**Net income / (expenditure)**
56,016
(14,997)
**Transfers between funds**
-
1,751
**Net movement in funds**
56,016
(13,246)
**Fund balances brought forward**
43,998
57,244
**Fund balances carried forward**
100,014
43,998|2025
Restricted
funds
£
411,536
-
-
-
411,536
-
277,722
277,722
133,814
-
133,814
29,181
162,995|2024
Restricted
funds
£
207,290
-
-
-
207,290
-
207,808
207,808
(518)
(1,751)
(2,269)
31,450
29,181|2025
Total
funds
£
496,152
25,923
69,117
586
591,778
10,457
391,491
401,948
189,830
-
189,830
73,179
263,009|2024
Total
funds
£
270,633
23,144
73,923
793
368,493
8,310
375,698
384,008
(15,515)
-
(15,515)
88,694
73,179|
|---|---|---|---|---|
18