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2020-07-31-accounts

Charity registration number: 1148622

University of Bradford Union

known as

Annual Report and Financial Statements

for the Year Ended 31 July 2020

University of Bradford Union

known as UBU

Contents

Trustees' Report 1 to 17
Statement of Trustees' Responsibilities 18
Independent Auditors' Report 19 to 21
Statement of Financial Activities 22
Balance Sheet 23
Notes to the Financial Statements 24 to 35

Report of the Trustees

Year Ended 31 July 2020

University of Bradford Students’ Union

University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

Official Name University of Bradford Union University of Bradford Union University of Bradford Union
Working Name UBU
Charitable Status The University of Bradford Union (UBU) is an unincorporated association which was registered with
the Charity Commission on 17thAugust 2012 defined under the Education Act 1994.
Principal Address Student Central, Richmond Road, Bradford, BD7 1DP
Trustees: Name Role Date Appointed
Deborah Cross External Trustee 01/10/17
Ram Saroop External Trustee 01/10/17
Samera Shabir Student Affairs Officer 01/07/19
Zain Abdin Sports & Wellbeing Officer 01/07/19
Peter Anderson
Student Trustee		 09/12/19
Qasim Saleem Chair of Student Council 12/12/19
Abdoulraouf Abdussalam Education Officer 01/07/20
Inshaal Ahmad
Community & Activities Officer		 01/07/20
Former Trustees Holding Office in reporting period
Name Role Date of Tenure
Ayman Malik Education Officer Resigned 30/6/20
Awais Ahmed Community & Activities Officer Resigned 30/6/20
Qasim Saleem Chair of Student Council Resigned 30/6/20
Auditors Watson Buckle Limited
York House
Wool Gate
Cottingley Business Park
Bradford
BD16 1PE
Bankers Cooperative Banking
6 Tyrrel Street
Bradford
West Yorkshire
BD1 1RJ

The Trustees present their Annual Report for the year ended 31 July 2020, which includes the administrative information, together with the audited accounts for that year.

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University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

Structure, Governance and Management

Structure, Governance and Management

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University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

Constitution, Objects and Regulations

UBU is constituted under the Education Act 1994 as a charity with internal regulations and a Constitution approved by the governing body of the University of Bradford and members of UBU. UBU’s charitable objects under the Act are the advancement of education of students at the University of Bradford for the public benefit by:

Senior Staff

UBU employs a Chief Executive Officer (CEO), to work closely with the Trustees to ensure effective management of the charity assisted by a management team as follows:

Trustees

UBU is administered by its Board of Trustees made up of 4 students elected by the membership of UBU, 4 external Trustees, the Chair of the Student Union Council and 2 student Trustees who are regarded as the Charity Trustees of UBU for the purposes of the Charities Act.

The flat structure for the period August 2019 to June 2020 consisted of the following Sabbatical Officers: Student Affairs Officer, Education Officer, Sports & Wellbeing Officer and Community & Activities Officer. These posts are full time Sabbatical posts remunerated as authorised by the UBU Constitution. No individual may serve more than two years as a Sabbatical Officer.

The full time Sabbatical Officers go through a three-week intensive training period in the month of July. This includes sessions on roles and responsibilities, organisational mission and values, working in teams, strategic planning, personal development and introductions to University partners. We also provide bespoke Trustee training days for the four Sabbatical officers and arrange continuous development opportunities throughout their term of office.

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University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

Committees and Delegation

Committees and Delegation

The position of the Student Executive is at the heart of the Board of Trustees and all other key sub-committees ensures that the student voice is heard throughout UBU decision making structures and that our decision makers are accountable to the student body. Student Officers have a majority on all sub-committees; in summary:

Committee/Delegation Period Responsibilities

Student Union Council Monthly during term time

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University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

Responsible for holding Executive to account, reviewing Executive work and informing the campaigning and representative work of UBU

Executive Committee Meets Monthly (at least)

Responsible for campaigning and representative functions of UBU. Responsible for the day to day student engagement

Board of Trustees

Meets Quarterly Responsible for overall strategic direction of UBU

Finance

Meets Weekly Responsible for review and development of financial procedures, budgets, evaluating investment and general financial risks.

Governance Advisory Committee

Meets Weekly

Reviews Constitution and Byelaws and other governance issues. Reports into Trustee Board

Strategy Advisory Committee Meets Monthly

Reviews strategic direction of UBU, makes recommendations. Reports into Trustee Board

HR Advisory Committee

Meets Monthly Review HR areas of UBU. Reports into Trustee Board

Health & Safety (including Risk)

Meets Monthly Responsible for UBU health & safety including the risk register.

Management Committee

Meets Monthly

Responsible for ensuring activity is in line with strategic, operational and financial plans.

Event Management Committee

Meets Weekly

Responsible for ensuring events from across all areas of UBU are carried out in line with Health and Safety, due diligence, financial constraints.

Sports Assembly

Meets Monthly

To consider matters affecting student sports groups and consider their funding bids and activity plans.

Activities Assembly

Meets Monthly

To consider matters affecting student society groups and consider their funding bids and activity plans.

Academic Representation Assembly

Meets Monthly

To consider matters affecting Academic Representative areas.

Annual budgets and accounts

These are considered on a quarterly basis by the Board of Trustees

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University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

UBU operates on democratic principles and the UBU Executive is responsible for the day-to-day development of representation and campaigning policy that affects students. The work of the UBU Executive is supervised by the Student Union Council, which can hold the UBU Executive to account and recall decisions made by the UBU Executive Committee. The Student Union Council makes and approves representational and campaigning policy.

UBU also employs around 16 staff for the sake of continuity in the management and delivery of its many activities. A clear staff structure is in place and staff members are ultimately accountable to the CEO for the performance of their duties. The CEO is accountable to the Board of Trustees and is formally line managed by the Chair of the Board of Trustees.

Relationships with and support of the University of Bradford

The relationship between the University and UBU is based on an equal partnership across strategic functions such as commercial services, sport, representation, and learning and teaching, the aim of which is to provide the best student experience whilst being a student at the University of Bradford.

UBU received a block grant from the University of £1,345,302. UBU occupies a space in Student Central owned by the University of Bradford and pays rent of £537,737 per annum which includes utility and maintenance costs. The University provides support and other services such as IT support and access to facilities (e.g. sports, rooms) which support student activities and volunteering.

There is no reason to believe that financial support from the University will not continue for the foreseeable future, as the Education Act 1994 imposes a duty on the University to ensure the financial viability of its student representative body.

Risk Management

Budgetary and financial risks are minimised by the implementation of procedures for the authorisation of all transactions and projects.

Procedures are in place to ensure compliance with health and safety regulations for staff, volunteers and participants in all activities organised by UBU, including transport provision.

A risk register is in place which is regularly reviewed each month.

The UBU Strategy Plan sets out our Vision, Mission, Values and Strategic Objectives. It does not detail the specific tasks that will be completed in a particular period but sets objectives and describes how we will evidence our success. In this way it provides a plan for UBU to navigate flexibly through the future years.

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University of Bradford Students’ Union

Report of the Trustees Year Ended 31 July 2020

Aims, Objectives and Activities

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University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

Operating departments which support UBU’s charitable objectives include:

Grant Making Policy

Sports Clubs – Joint membership scheme with the University sport department, an agreed amount is ring-fenced each year for sports clubs’ budgets from the membership fee.

Activity groups – An agreed amount from the University Subvention is allocated to societies and media groups.

In all the relevant Sabbatical Officer and staff members oversee the budgets to ensure sports, societies and media are in line with their forecast. The relevant Sabbatical Officer and staff members report regularly to the Trustee Board on budgets.

Long Term Objectives

Trustee Board

UBU and the University agreed to move away from a secondment model of the relationship after careful consideration of the VAT implications. The goal now is to create a Memorandum of Agreement which describes the relationship in all areas such HR, funding, space, and the various partnerships.

Student Voice

This area’s main objective remains to be the democratic voice of students through student council, academic representation, and market research. The UBU council still intends to review the role of lay members while this year it focused on the University Academic quality and service and supported students with improving their course through the democratic process.

Student Opportunities

This year the team created over 15 new opportunities as part of the development programme called Kick start. The team targeted 50 new 1[st] year students into the pilot. The team attracted over 150 students. The next target will be to increase this number to 500 students and then to offer the programme to all new students in 2022.

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University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

Social/Training Space

Our long-term objective remains for UBU to continue to increase its social learning offer within student central and around campus. Also, we now have ambitious to create a student training centre to be the base for the UBU student development plan.

Student Development Programme

The University of Bradford student’s union intends to attract 500 new students into its Kickstart development programme. The aims remain the same to:

Student Opportunities

To continually provide challenging opportunities for students to enrich and maximise their potential. The recent development of UBU as a Duke of Edinburgh centre and the wide range of RAG to all students are examples of how we deliver new opportunities every year.

Summary Strategy Plan

Vision

Mission Statement

Values

Public Benefit

The Trustees have had regard to the Charity Commission’s guidance on public benefit. The ways in which UBU demonstrates how it provides public benefit are included in its review of achievements and performance as follows:

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University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

UBU’s Response to Covid 19

UBU and the trustees decided not to apply for any furlough support and instead focused all its staff resource on supporting students in whatever capacity the students required.

The staff team created social media routes into all student halls and formed groups with the those unable to return home. This gave students an outlet to ask for support and a way to connect them together. In the early weeks, the team provided food, travel advice and IT equipment.

The team then looked at how we could support the students socially through organised activities such quizzes and virtual team challenges. Then we encouraged students to be active through taking regular walks and cycle rides around the local area. The team provided videos tours of the all the local parks in the area and access to bikes for student to use.

The Student Advice team supported students virtually through all their accommodation queries and welfare issues. The team wrote to all the accommodation providers urging them to adopt a sympathetic approach to rent costs and worked closely with the University to supporting students with financial hardships caused by Covid virus.

The sabbaticals officers shared social media platform with the University senior management communicating to students how their studies would continue online and how they would progress through for the rest of the academic year. The Sabbaticals went online every week over this period providing information, answering queries, and signposting students who needed support.

In replace of all the award ceremonies for sport, societies and kickstart students the team ran virtual events to ensure that as many of our students could be recognised for their efforts. Wherever possible we posted awards out to all the students.

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University of Bradford Students’ Union

Report of the Trustees Year Ended 31 July 2020

Student Engagement Area

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University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

Engagement spaces: Room 101 / PGRL

Room 101 is UBU’s International Student Centre. It is a space dedicated to internationalism, encouraging students to teach each other their language and culture. In 2019/20 Room 101 had over 35 hours of extra, student-led language teaching, each week. People could learn Japanese, Spanish, German, Arabic, French, Portuguese, Korean and many more, each week, all organised by a team of over 70 dedicated student volunteers. One of the highlights of the year was a particularly popular Japanese class which also organised a series of events celebrating Japanese culture and resulted in the student teacher winning Language Teacher of the Year and getting her Kickstart Level 2 award.

In Semester 2 Room 101 worked quite closely with the Erasmus students and organised a successful series of national takeovers with students running quizzes, intros to their country and food sessions. These proved popular w attendees and with students wanting to run them.

When the University went into lockdown some of our language classes moved to Zoom. Room 101 continued to organise weekly discussion clubs and international student quizzes throughout lockdown, into June. In the discussion groups a mixture of topics were discussed from religion, cultural, to amusing and irreverent.

Room 101 also organised art competitions with the Arthur Williams Fund and Theatre in the Mill throughout the entirety of the summer. This was very successful with very many entrants.

The PGR Lounge continued to engage with PGR students with some success.

We appointed a member of student staff to lead on PGR activities and she had success around regular Research Brunches.

Students also formed a PGR society, and several socials were organised in the PGRL, including some for families. PGR students also organised conferences and presentations.

Volunteering

The Volunteering Department initiated a series of one-off events for students to volunteer at (micro-volunteering opportunities). Students who had not previously been engaged with the union attended these events and, in many cases, continued volunteering for the charity partner.

Events included running sign language classes for children from disadvantaged backgrounds, assisting at an animal therapy alpaca farm and litter picking along the River Aire, as well as many more.

Student engagement with the brokerage system has been down a little this year with approximately 50 students registering and applying for opportunities. In the upcoming year UBU plan on registering more charities on the system and having more appealing opportunities listed to try to encourage students to register.

RAG

This year UBU had their first really functioning RAG committee for some years and better engagement from Sports and Activity groups in our events. Engagement continues to rise and UBU are developing more challenges and events for the year to come. The total raised for RAG was £6,000.

Choices 4 All (C4A):

Choices 4 All (C4A) has been folded into the Kickstart programme. C4A led activities saw a lot of students signing up who had never engaged with the union before, coming on hikes, bike rides and assisting with volunteering events.

The Take a Hike project which sees students assisting blind people on hikes, had a particularly good year. The international partnership visit with Hamm University in Germany was combined with an event for people who suffer from Alstrom syndrome, and whilst a lot of planning was done by our students the physical event was postponed.

UBU also planned and trained for a coast 2 coast bike ride with students attending weekly bike rides and spin sessions to prepare for the event.

This year the Kickstart team worked hard to engage with Erasmus students who particularly enjoyed the environmental projects and working with an elderly people care home in Bingley.

We also developed a dragon boating club which met each week training along the Leeds - Liverpool canal.

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University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

Kickstart

The Kickstart programme ran successfully in 2019.20 with many students reaching Levels 1 and 2, and a lot from Activities and Sports reaching Level 3, for making a significant social impact in a community. There were approximately 5 other students who achieved Level 3 in other projects.

Kickstart admin has been worked on extensively over the year and into the summer with the requirements for the different levels more clearly defined.

There are 3 levels – with Level One being easy to achieve with approximately 25 hours of engagement, including some training, and some reflection; Level Two stepping this up to a 50 hour equivalent, but Level Three requiring reflection which demonstrates significant social impact. Kickstart opportunities have also been Gamified to encourage students to take a greater lead in each opportunity.

Sports and Activity Groups

UBU started the 2019/20 academic year with 50 activity groups. This peaked at 75

Sports had 34 clubs in 2019.20.

2946 students joined a club or group in 19/20, 885 in sports, 2061 in activities. This is in line with our annual member recruitment as a percentage of the university student population.

UBU registered 486 execs (197 in sports, 289 in activities) and 264 engaged with some form of training (online modules, on campus workshops, residentials). There were150+ elections and by-elections run throughout the year which is the most successful UBU has been engaging students with our online elections.

Many Level 1 and 2 Kickstart awards were given out to group members. 23 Kickstart Level 3 awards were given to Sport and Activity Execs.

2019.20 was the first year both Sports and Activities Committees felt a true part of the students’ union. Every day, they were in the union office engaging with students and staff and representing their cohorts at UBU council. We feel the Sports Committee engaged with UBU very closely so that it feels we have made a huge leap in terms of feeling that Sports is now fully part of the UBU family. The student Committees ran Sports Person of the Week, Exec of the Month and Group/Club of the Month award schemes for the execs on top of organising the Sports Colours and Activities Awards.

The Committees came together to read and vote on the 250 award nominations for Colours and Activities Ball Events and recognised more individual execs for their dedication than ever before. The awards were announced online with more than 500 students engaging with social media posts, website articles and via email.

The Committees also engaged with the Governance bodies to write motions and draw attention to the experience they felt Sabbatical candidates should have. This resulted in hustings coming back in their Assembly meetings where execs could ask questions to the candidates.

The Activities Committee dealt with a record number of new group applications – 48 submitted over the academic year with 25 groups being successful and setting up.

There were some significant achievements amongst Sports and Activity groups: -

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University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

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University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

UBU Student Voice Area

Representation & Democracy

During the 2019/20 academic year, we continued the work of recent years to constantly develop our training offering, for the

benefit of our Student Representatives and elected officers. The new Kick Start programme had a noticeable beneficial effect, by directing some enthusiastic and engaged new volunteers towards our opportunities, and this had a year-long influence on the Council, which was considerably more lively and engaged than in recent years.

There was a lot of creativity at the residential training sessions and the Council passed both operational and political campaigning matters with a renewed confidence this year. Examples include overseeing an updated UBU Constitution and instituting a sensitive yet powerful campaign on the situation in Kashmir.

UBU’s student council and executive were active this year with 29 members of the council meeting seven times, and the executive five times. Both the council and the executive have met at least once since the lockdown began, with students still engaging with their roles off campus. The major campaign these groups have run this year is UBU’s ‘Never OK’ campaign, focusing on students reporting bullying and sexual harassment. UBU is keen to make reporting sexual harassment move visible on campus as well as online.

The General Meeting and Annual General Meeting received around 150 students in attendance which is typical. The GM

benefitted from a friendly and co-operative appearance by the then-new Vice-Chancellor who undertook a lengthy Q&A session. The AGM was enhanced by being co-ordinated with a mini election’s hustings.

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University of Bradford Students’ Union

Report of the Trustees

Year Ended 31 July 2020

350 students volunteered as Student Representatives for their academic programme of study, with positive engagement reported. 205 students accessed UBU’s training at the beginning of the year with students attending key meeting including SSLC’s and Faculty Forums. UBU also elected 16 Faculty Representatives, all who were trained by UBU and engaged in attending senior Faculty based University committees throughout the academic year.

Just before the lockdown we were able to deliver our annual spring elections. Nominations opened on 21[st] January 2020 and closed on the 14[th] February 2020. Student Voice team staff then delivered training to nominated candidates, and at the close of this period 25 students were able to stand for election. The Union reintroduced hustings for candidates utilising the Unions General Meeting and Activities, Sports, and Academic Assemblies. At the close of elections 1798 Students voted, which was over 50% more students than the previous year.

Advice & Support

The Advice Centre has seen steady engagement with over 600 students assisted with Academic Appeals and Misconduct cases, and a smaller number involved in other welfare issues. There was a lot of outreach work to support students during the beginning of lockdown, with accommodation issues.

We are extremely pleased to have received new Case Management software which we anticipate will enable much more detailed and actionable reporting. We hope to be able to build a body of evidence to draw attention to the alarmingly disproportionate number of black students who are accused of misconduct.

Marketing & Comms

Our data sharing agreement with the University has finally been approved this coincides with an updated contract for our website software and content management system. We anticipate being able to do more online with the enhanced options now available to us.

Our website had 8652 users of which 7,863 new users. Student users averaged 3.64 views per sessions, with a total of 54,187-page views.

Our social media reach totalled

Moving forward bringing in recent ex-students as comms interns has enabled us to begin to redesign the website and radically enhance the quality of our social media engagement.

Funds held as custodian trustee on behalf of others

UBU acts as custodian for funds raised by the students' many clubs and societies and these funds are separately shown in the accounts. At the year end the balances due to these clubs and societies was £87,628 (2019: £84,341).

Reserves Policy

In accordance with the Charity Commission’s guidance on best practice we have targeted our level of reserves as that of 3 months’ wages costs.

The amount of the total funds held is £471,550 the amount of restricted funds is £60,704 the amount of fund that can only be realised by disposing of tangible fixed assets is £12,102.

The amount of reserves after making allowance for the above is £459,448

The amount of 3 months’ wages is £145,000 and is greater than our targeted level of reserves.

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University of Bradford Students. Urtton Report of the TTUStees Year Ended 31 July 2020 Full FlnaDclAI Reyitw As in previous years the subvention for the YLW wa5 agreed at a level to allow UBU to meet agrccd levcls of 8ervicc provision to students. This year UBU has delayed the recruitment PfOC¢S5 to fLII vacancies and this has enabled us to achieve a fijrther surp1￿5 whilst still being able to carry out our activitie5. Ai the start of ¢he year we decid￿ to r¢duc¢ our expcllditure in the potentially ar¢a ofen¢¢rtatnm¢nts. This ¢nabled us lo increase the resources made available to the expanding Student Voice area. We have also closely monitored the spendin8 by the UBU'S clubs aThd activities to ensure thai the allocated budget5 are being spertt correctly. These are a]Yas ihat we will have to continue lo scrutinise ill the coming year as we will be Subject to inflaiionary pr¢ssur¢s, especially in wages ¢osl$. Approved by the Trustees otl 12 January 2021and sigt)ed on iheir behalf by: Ram Saroop Trustee Sam￿& Shabir T￿￿te¢ 17

University of Bradford Union known as UBU Statement of Trustees, Responsibilitle$ The tntslees are responsible for preparing Ihe Trustets, An￿￿1 Report and th¢ fmancial 5ta(ements in accordance with the United Kingdom Accotsntiog Sthndards (United Kingdom Generally Accepted Accounting PrdCti¢e} and applicable law and rcglllaiion5. The law applicable lo charities the tnjstees to prewe finwial ￿atements for each financial year which give o twe and fair view of the state of affoi¥5 of the charity and of the incoming resourees and application of resou]res of the ¢harily for that period. In p￿pariTrg these flnancial s￿￿ments. the tNslees ate ￿Ul[ed io-. select suitable arcounlin8 policies and then apply them consistently- observe th¢ meth(yJs and principles in the Ch2fiiies SORP 2015 FRS 102. tttake judg¢ments aTLd estimates that are re&￿nable and prudenL stale wheiherapplicable acco￿￿tIng slandards have been followed, subject to any material departures dis¢losd and explained in the fjnancial 51alementy and prepare the flnancial sthtements on the going eoncem basis unless it is inappropriate to presume that the charity will continue in busine5S. The iru5tees are responsible for keeping proper accouniirtg ￿cordS that disclose with rtrdsothabl¢ accuracy al any IiTRe the fJnan¢ial p051tion of the charity and enable them to ensu￿ ihat thc financial statements Comply Wlth the Chariiies Act 2011. The trustees are also ￿5￿nSIble for safeguarding the as%ts of the ch￿IlY and hence for thking reasonabl¢ steps for the prevenlion and dewiion offraud and other irre8ulariiie* Approved by the itU5tees of the chariiy on 12° January 2021 and si￿￿ on its Ixhalf by: R Saroop Tn]slee Page 18

University of Bradford Union

known as UBU

Independent Auditor's Report to the Members of University of Bradford Union

Opinion

We have audited the financial statements of University of Bradford Union (the 'charity') for the year ended 31 July 2020, which comprise the Statement of Financial Activities, Balance Sheet, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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University of Bradford Union

known as UBU

Independent Auditor's Report to the Members of University of Bradford Union

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities (set out on page 18), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

Page 20

University ofBradford Union knoivn as VBU Independent Auditor's Report to the Members of University of Bradford Union Evaluate the overall presentation, slructuir attd toiilenl of tlic financial stat¢ffienls. including the di3r105ures. and wliclher the fin?ii¢ial stateinenls ￿pr￿n1 tli¢ uiidei'lying li?nsactions and eveiils in a manii¢r tliat acl)icvts fair pitsenlation. Obtaiii sufficient appix)pi'iaie audit cYtdenLe irgiL I'ding the liiiancial informaii(>n of the entilies or business activities witliiii Ilie cliai-ily 10 express an opiiiion tsn tlie fTiiancial slaieinet)Is. W¢ are iysponsiblc for Ihc diT¢Glion, 5upervi8ion 8nd perfortnanct of the chai'ity audit. We r¢tnain solel). responsible for oiir aiidii opinion. We communicate Iviih those cliarged wilh goveinance irgardirtg, atnong othei. mallers, the planned scope and iirning of Ihc audit al)d significant audit fiiidinss. includiiig any significant d¢fiGi¢iicies iji int¢riial conirul tliat we idcnlify during OUT audit. Use of J'ti)ort Thi5 report is iiiade solely to lh¢ tharity trust￿. as a kndy, in accoixlance iviih Part 4 of tlie Charities {Ac¢ouiils and R¢poi1sl Rlgulaiiuns 2008. Oui. iyoi'k has LKen iiilderlakeii so Ihal Ive iiiiglii sldlL lo ihe ¢liarity's ti'usiees Ihose tRotters Ive aiE irquired to %taie lo Ihcm iii an auditors, Itpoi't aiid foi. no oili¢r pui'posc. To Ili¢ fullest exienl pti'ttjiiied by law, we do not a¢cept or assiiille I'esponsibiliiy lo anyun¢ othei. than ihe charity atid tlie cl)ai'ily's Irusiees as a l)Ddy. foi. oily audit work, for this rerrfjri. oi. for th¥ opinion5 we have formed. Wat5011 Buckle Liiniled {Senioi' Staiuiuiy Auditor) Bradford Dai¢.. Page21

University of Bradford Union

known as UBU

Statement of Financial Activities for the Year Ended 31 July 2020 (Including Income and Expenditure Account)

Unrestricted funds
Note
Designated
£
General
£
Income and endowments from
Donations and legacies
3
13,040
1,345,302
Charitable activities
4
-
8,080
Other trading activities
5
-
3,074
Total income and endowments
13,040
1,356,456
Expenditure
Raising funds
6
-
(35,324)
Charitable activities
7
(4,067)
(1,254,709)
Total expenditure
(4,067)
(1,290,033)
Net income
8,973
66,423
Transfers between funds
-
(268)
Net movement in funds
8,973
66,155
Reconciliation of funds
Total funds brought forward
-
335,718
Total funds carried forward
14
8,973
401,873		 Restricted
funds
£
23,487
163,801
-
187,288
(8,429)
(166,919)
(175,348)
11,940
268
12,208
48,496
60,704		 Total
2020
£
1,381,829
171,881
3,074
1,556,784
(43,753)
(1,425,695)
(1,469,448)
87,336
-
87,336
384,214
471,550		 Total
2019
£
1,438,688
178,323
58,528
1,675,539
(119,400)
(1,470,603)
(1,590,003)
85,536
-
85,536
298,678
384,214

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2019 is shown in note 14.

Page 22

University of Bradford Unio knoivn 95 UBU (Registration number: 1148622) Balanee Sheet as gt 31 July 2020 21120 2019 Note Flxed assets Tangible assets 12,102 20,366 Current 8SS¢t$ Debtors C&sh at bank and in hand 12 597.859 296,136 702.770 154,354 893.995 857.124 Credltors: Amounts fg115ng dut Jvithin OD¢ ye4r Net turrent a55ets 13 (434,547) 1493,276) 459,448 363,848 Net assets Funds of the charity". R¢$trlcted income funds Restricted fun(ts 60.704 48.496 Unrestricted Ineome funds UnTestricted thnds 410.846 335.718 Totgl funds The financial statements on pag￿ 22 to 35 We￿ appnwed by the and authori5ed for issll¢ orh 12 January 2021 and signed on their behaifby= R Saroop Trustee Page 23

University of Bradford Union

known as UBU

Notes to the Financial Statements for the Year Ended 31 July 2020

1 General information

The entity is an unincorporated registered charity governed by its constitution.

Their registered address is: Student Central Richmond Road Bradford West Yorkshire BD7 1DP

2 Accounting policies

Statement of compliance

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The entity meets the definition of a public benefit entity under FRS 102.

Basis of preparation

The financial statements have been prepared under the historical cost convention in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The company's functional and presentation currency is pound sterling.

Fund structure

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

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Further details of each fund are disclosed in note 14.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Page 24

University of Bradford Union

known as UBU

Notes to the Financial Statements for the Year Ended 31 July 2020

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Other trading activities

Income from generating funds includes income recognised as earned.

Charitable activities

Income from charitable activities includes income recognised as earned.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

All resources expended are inclusive of irrecoverable VAT.

Raising funds

These are costs incurred in attracting voluntary income and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant expenditure

Grants payable are payments made to third parties in the furtherance of the charitable objectives. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specific service or output.

Grants payable without performance conditions are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Going concern

The financial statements have been prepared on a going concern basis which assumes that ongoing financial support will be provided by the University of Bradford and accordingly do not take account of adjustments, if any, which may be necessary if the University of Bradford Union was unable to continue as a going concern.

Page 25

University of Bradford Union

known as UBU

Notes to the Financial Statements for the Year Ended 31 July 2020

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £1,000 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Furniture and equipment 25% straight line basis

Debtors

Debtors are recognised initially when they become due at the transaction price. They are subsequently measured at amortised cost using the effective interest rate method, less provision for impairment. A provision for impairment of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the debtors.

Creditors

Creditors are obligations to pay for goods and services that have been acquired by the charity. Creditors are initially recognised at the transaction price and subsequently measured at amortised cost using the effective interest method.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 26

University of Bradford Union

known as UBU

Notes to the Financial Statements for the Year Ended 31 July 2020

3 Donations and legacies

Subvention
Donations
Grants, including capital grants;
Choices 4 All
Take A Hike		 Designated
£
-
-
-
13,040
13,040		 Unrestricted
funds
£
1,345,302
-
-
-
1,345,302		 Restricted
funds
£
-
13,833
9,654
-
23,487		 Total
2020
£
1,345,302
13,833
9,654
13,040
1,381,829		 Total
2019
£
1,345,302
20,287
73,099
-
1,438,688

4 Income from Charitable activities

Entertainment income
Athletic Union membership fees
Trips income
Competition fees income
Duke of Edinburgh
Braduate income		 Unrestricted
funds
£
5,121
-
2,959
-
-
-
8,080		 Restricted
funds
£
-
70,000
-
90,000
-
3,801
163,801		 Total
2020
£
5,121
70,000
2,959
90,000
-
3,801
171,881		 Total
2019
£
3,556
77,212
7,421
88,253
1,881
-
178,323

5 Other trading activities

Advertising income
NUS extra
Sundry other income
Events income;
Other events income		 Unrestricted
funds
£
783
668
1,241
382
3,074		 Total
2020
£
783
668
1,241
382
3,074		 Total
2019
£
12,385
17,578
335
28,230
58,528

6 Expenditure on raising funds

Page 27

University of Bradford Union

known as UBU

Notes to the Financial Statements for the Year Ended 31 July 2020

Wages and salaries recharged
Repairs and maintenance
Telephone and fax
Printing, postage and stationery
Sundry expenses
Travel and subsistence
Equipment
Advertising
NUS expenses		 Unrestricted
funds
£
-
-
-
-
-
-
-
-
35,324
35,324		 Restricted
funds
£
6,308
-
183
215
1,615
108
-
-
-
8,429		 Total
2020
£
6,308
-
183
215
1,615
108
-
-
35,324
43,753		 Total
2019
£
55,873
2,080
698
48
1,223
8,941
1,309
1,959
47,269
119,400

The above costs all relate to generating voluntary income.

7 Expenditure on Charitable Activities

Entertainment
Clubs and societies
Student representation
Welfare services
Marketing and communication
Volunteering
Administrative expenses
Duke of Edinburgh		 Designated
£
-
-
-
-
-
4,067
-
-
4,067		 Unrestricted
funds
£
14,596
87,981
57,798
115,006
20,752
88,967
868,761
848
1,254,709		 Restricted
funds
£
-
155,931
-
268
-
-
10,326
394
166,919		 Total
2020
£
14,596
243,912
57,798
115,274
20,752
93,034
879,087
1,242
1,425,695		 Total
2019
£
30,624
310,485
65,121
120,082
19,404
42,590
879,449
2,848
1,470,603
Clubs and societies
Grant funding of activities		 Unrestricted
funds
General
£
79,314
8,667
87,981		 Restricted
funds
£
81,736
74,195
155,931		 Total
2020
£
161,050
82,862
243,912		 Total
2019
£
211,148
99,337
310,485

Page 28

University of Bradford Union

known as UBU

Notes to the Financial Statements for the Year Ended 31 July 2020

Grant-making

Analysis Clubs and societies

Grants to institutions £ 78,695

During the year, grants of £70,081 (2019 - £75,612) were paid to 29 (2019 - 31) sports clubs and grants of £8,614 (2019 - £13,144) were paid to 39 (2019 - 40) culturally diverse societies.

Name of institution
Basketball - Mens
Football - Mens
Hockey Mixed
Volleyball
Boxing
Waterpolo
Fencing
Basketball - Womens
Cricket
Cheerleading
Squash
Swimming
Rugby Union - Women
American Football
Lacrosse
Rugby League
Varsity
Individual grant to institutions under £1,550		 £
4,514
4,586
2,238
3,430
2,673
2,379
4,608
3,662
2,879
8,212
2,431
3,097
1,594
7,208
2,822
2,724
1,839
17,799
78,695

Page 29

University of Bradford Union

known as UBU

Notes to the Financial Statements for the Year Ended 31 July 2020

8 Trustees remuneration and expenses

2020 2019
Remuneration Expenses Remuneration Expenses
S Shabir 21,628 239 2,640 -
A Malik 23,749 22 2,640 -
A Ahmed 20,490 170 2,720 32
Z Abdin 22,233 35 2,620 -
A Abdussalam 2,671 - - -
I Ahmad 2,353 85 - -
F Ilyas - - 21,683 34
S Khan - - 25,093 -
M Ahmed - - 21,504 -
M Yasin - 18 21,658 18
Total 93,124 551 100,558 84

The trustees received remuneration in relation to their role as a students union officier, not as their role as a trustees. They are paid in accordance with the constitution.

9 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Recharged staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2020
£
487,887
35,601
51,880
575,368		 2019
£
509,522
37,088
54,047
600,657

The number of employees whose emoluments fell within the following bands was:

£60,001 - £70,000 2020
No
1		 2019
No
1

The total employee benefits of the key management personnel of the charity were £65,023 (2019 - £62,826).

Page 30

University of Bradford Union

known as UBU

Notes to the Financial Statements for the Year Ended 31 July 2020

10 Auditors' remuneration

10 Auditors' remuneration
Audit of the financial statements
11 Tangible fixed assets
Cost
At 1 August 2019
Additions
At 31 July 2020
Depreciation
At 1 August 2019
Charge for the year
At 31 July 2020
Net book value
At 31 July 2020
At 31 July 2019
12 Debtors
Trade debtors
Prepayments and accrued income
Other debtors		 2020
£
8,250
Furniture and
equipment
£
61,913
2,254
64,167
41,551
10,514
52,065
12,102
20,362
2020
£
317,399
273,888
6,572
597,859		 2019
£
9,500
Total
£
61,913
2,254
64,167
41,551
10,514
52,065
12,102
20,362
2019
£
439,391
256,932
6,447
702,770

Debtors includes £54,642 (2019: £60,713) receivable after more than one year.

Page 31

University of Bradford Union

known as UBU

Notes to the Financial Statements for the Year Ended 31 July 2020

13 Creditors: amounts falling due within one year

13 Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income		 2020
£
328,027
85,192
21,328
434,547		 2019
£
377,450
84,468
31,358
493,276

Included in the other creditors above are monies held on behalf of student clubs and societies amounting to £87,628 (2019: £84,341). During the year the charity received funds of £110,785 and paid funds of £97,985 on behalf of the students' clubs and societies.

students' clubs and societies.
Deferred income at 1 August 2019
Resources deferred in the period
Amounts released from previous periods
Deferred income at year end		 2020
£
12,906
-
(10,472)
2,434		 2019
£
9,262
8,013
(4,369)
12,906

Page 32

University of Bradford Union

known as UBU

Notes to the Financial Statements for the Year Ended 31 July 2020

14 Funds

Unrestricted
Unrestricted general funds
General funds
Designated
Total unrestricted
Restricted funds
Athletic Union
Competition fees
Choices 4 All
RAG fund
Crisis fund
Your Turn Programme
Arthur Williams Creative Fund
Braduate Fund
Restricted
Total funds		 Balance at 1
August 2019
£
335,718
-
335,718
35,768
-
6,635
853
-
3,160
2,080
-
48,496
384,214		 Incoming
resources
£
1,356,456
13,040
1,369,496
70,000
90,000
9,654
12,633
-
1,200
-
3,801
187,288
1,556,784		 Resources
expended
£
(1,290,033)
(4,067)
(1,294,100)
(70,032)
(81,736)
(8,823)
(10,326)
(268)
(2,380)
(410)
(1,373)
(175,348)
(1,469,448)		 Transfers
£
(268)
-
(268)
-
-
-
-
268
-
-
-
268
-		 Balance at 31
July 2020
£
401,873
8,973
410,846
35,736
8,264
7,466
3,160
-
1,980
1,670
2,428
60,704
471,550

Page 33

University of Bradford Union

known as UBU

Notes to the Financial Statements for the Year Ended 31 July 2020

Unrestricted
Unrestricted general funds
General funds
Restricted funds
Athletic Union
Competition fees
Choices 4 All
RAG fund
Crisis fund
Your Turn Programme
Arthur Williams Creative Fund
Restricted
Total funds		 Balance at 1
August 2018
£
248,799
35,581
-
5,667
8,631
-
-
-
49,879
298,678		 Incoming
resources
£
1,417,003
77,212
88,253
73,099
6,987
255
10,800
2,500
259,106
1,676,109		 Resources
expended
£
(1,327,965)
(77,025)
(89,361)
(72,131)
(14,765)
(1,266)
(7,640)
(420)
(262,608)
(1,590,573)		 Transfers
£
(2,119)
-
1,108
-
-
1,011
-
-
2,119
-		 Balance at 31
July 2019
£
335,718
35,768
-
6,635
853
-
3,160
2,080
48,496
384,214

The specific purposes for which the funds are to be applied are as follows:

Athletics Union membership fees must be used to provide grants to sports clubs.

Cycling 4 All income must be used to meet the costs of delivering the scheme.

Competition fee income must be used to pay for competition entry fees for the sports clubs.

Choices 4 All income must be used to meet the costs of delivering the scheme.

RAG fund income must be used to donate fundraising monies to the two annually nominated Union charities.

Crisis fund income must be used to support students experiencing financial hardship.

Your turn programme income must be used to engage non-active students, women and other liberation groups through free campus sports.

Arthur Williams Creative Fund must be used in respect of the arts.

Braduate Fund covered the Child Play and Palestine Awareness week, Sustrans, a sustainable cycling organisation, and a Community Safety Project run by the Police.

Page 34

University of Bradford Union

known as UBU

Notes to the Financial Statements for the Year Ended 31 July 2020

15 Analysis of net assets between funds

15 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
£
12,102
836,349
(446,578)
401,873		 Designated
funds
£
-
8,973
-
8,973		 Restricted
funds
£
-
60,704
-
60,704		 Total funds
£
12,102
906,026
(446,578)
471,550

16 Related party transactions

During the year the charity made the following related party transactions:

The University of Bradford

(The University of Bradford has significant influence over the union by virtue of its relationship as sponsoring organisation.)

2020 2019
Amounts received from The University of Bradford
Athletic Union membership contributions 70,000 77,212
Competition expense contributions 90,000 88,253
Subvention 1,345,302 1,345,302
Amounts paid to The University of Bradford
Rent (537,737) (537,737)
Salaries (582,349) (596,691)
Other costs (17,441) (23,099)
Amounts due (to)/from The University of Bradford
Amount due to (317,782) (366,292)
Amount due from 524,596 622,209

Page 35