2021-12-31-accounts - St Oswald's West End Centre

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St Oswald's West End Centre

Charity number 1150070

A company limited by guarantee number 07825963

Annual Report and Financial Statements

for the year ended 31 December 2021

St Oswald's West End Centre

Annual Report and Financial Statements for the year ended 31 December 2021

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 12

Prepared by West Yorkshire Community Accountancy Service CIO

St Oswald's West End Centre

Trustees' report for the year ended 31 December 2021

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

Name Position Dates Rev. Stephen Treasure Chair Resigned 19 July 2021 Rev. Derek Jones Chair Appointed 1 March 2022 Philippa Mann Treasurer Beverley Edwards Vice-chair Paul Mann Alan Troake Jackie Summerscales Susan Pickering Richard Mort Linda Green Charity number 1150070 Registered in England and Wales Company number 07825963 Registered in England and Wales Registered and principal address The West End Centre St Oswald's Church Christopher Street Little Horton Bradford BD5 9DH

Bankers Unity Trust Bank plc Nine Brindleyplace Birmingham B1 2HB Independent examiner Stephen Procter 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 27 October 2011. It is governed by a memorandum and articles of association (as amended by special resolution 1 November 2012). 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.

St Oswald's West End Centre

Trustees' report (continued) for the year ended 31 December 2021

Objectives and activities

The charity's objects

1) To develop the capacity and skills of the socially and economically disadvantaged community of Little Horton and the city of Bradford in such as way that they are better able to identify, and help meet, their needs and participate more fully in society.

2) To benefit the community, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together in a common effort to advance education and to provide facilities in the interests of social welfare with the objects of improving their conditions of life.

3) To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society. For the purposes of this clause socially excluded means being excluded from society, or part of society, as a result of being a member of a socially and economically deprived community.

The charity's main activities

The centre remains dedicated to the delivery of quality provision aimed at improving the lives of individuals across our community and provided in the heart of our community. We have a selection of groups and opportunities aimed at:

a) reducing social isolation and stigmatisation.
b) promoting friendship, social networks, support and independent lives.
c) improving the social, physical and mental wellbeing of our participants.

d) offering learning opportunities and job search support in order to enhance the participants employability and the opportunities to improve their economic wellbeing.

e) increasing community involvement and activity.

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 reduction of social isolation, the facilitation of community cohesion and the advancement of skills and learning opportunities.

Achievements and performance

The West End Centre is a small but vibrant Community Centre based in Little Horton, Bradford. Many of our clients travel from around the Bradford area. We welcome all and do not believe in geographical boundaries.

We aim to reduce social isolation, address digital inclusion and provide people with the skills and information to enable them to make informed life choices. We provide a range of social and interest groups, grass roots learning opportunities and support with job search and employability.

2021 has been a year of two halves. It started in full Covid lock down with provision and support being organised online, over the phone or using WhatsApp groups. The weekly community lunch was delivered along with activities to distract from the increased levels of isolation and anxiety resulting from the Covid crisis.

As restrictions eased, we responded by offering daily walk n talk groups and then moved onto offering groups and activities based at our Community Allotment which became our outdoor community base and the focus of activity. This included therapeutic gardening, arts and crafts, outdoor cooking as well as hosting our depression support group.

June brought the re-opening of the Centre, and we made the most of the good weather and utilised our outdoor space for activities. These included piloting a green foodbank using produce from the allotment, plant sales. Gradually as the weather cooled and the days grew shorter, we reintroduced small groups into the centre.

The West End has adapted over this difficult and changeable year but has continued to engage with and support members of the community using a mix of delivery methods as the situation dictated.

St Oswald's West End Centre

Trustees' report (continued) for the year ended 31 December 2021

Achievements and performance (continued)

Clients have told us the difference the Centre has made to their lives and how it has helped them to stay connected with others:

'My friends at the West End Centre have been there and really helped me to get through it, always knowing someone is there.'

'It lifts my mood and certainly makes me feel better.'

'I would be lost if I didn’t have centre - makes my mind happy.'

'It helps your mental health, having a good chat makes you more relaxed and takes you away from your own company.'

Financial review

The net income for the year was £5,253 including net expenditure of £4,593 on unrestricted funds and net income of £9,846 on restricted funds, after transfers.

Reserves policy

The charity's free reserves at the year end were £57,716.

We need to keep the reserves level at 3 months’ worth of annual expenditure. We studied last year’s accounts and noted the expenditure figure of approx. £108,000. We then divided the figure of £108,000 by 4 = £27,000 and added £3,000 extra to allow for on costs. This produced a reserves figure of £30,000. We would also like to identify a reserve of £15,000 to be used as match funding for future bids and or a contingency fund for use in emergencies. If expenditure rises, our reserves will need to go up too.

St Oswald's West End Centre

Trustees' report (continued) for the year ended 31 December 2021

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.

Signed on behalf of the board of trustees on 14/04/2022

Jackie Summerscales (Trustee)

St Oswald's West End Centre

Independent examiner's report to the trustees of St Oswald's West End Centre

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2021, which are set out on pages 7 to 12.

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

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.

Stephen Procter

27/04/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

St Oswald's West End Centre

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2021

Notes 2021 Unrestricted funds £ Income from: Grants and donations (2) 1,404 Activities, events and room hire 4,456 Memberships 232 Other income - Total income 6,092 Expenditure on: Salaries, NIC and pension (3) 2,504 Payroll costs 733 Independent examination - Travel and meetings - Training - Venue hire - Utilities 553 Administration 4 Telephone 68 Equipment and resources 14 Insurance - Cleaning and maintenance 9 Computer equipment and software 26 Food and refreshments 2,074 Volunteer expenses - Exam fees - Consultancy and advice - Subscriptions and licences 222 Bank and service charges 3 Companies House 13 Other expenses 58 Total expenditure 6,281 Net income / (expenditure) (189) Transfers between funds (4,404) Net movement in funds (4,593) Fund balances brought forward 62,309 Fund balances carried forward (4) 57,716	2021 Restricted funds £ 104,368 - - - 104,368 88,914 - 720 504 218 87 1,172 191 847 3,002 913 480 1,250 7 - - - 477 144 - - 98,926 5,442 4,404 9,846 1,738 11,584	2021 Total funds £ 105,772 4,456 232 - 110,460 91,418 733 720 504 218 87 1,725 195 915 3,016 913 489 1,276 2,081 - - - 699 147 13 58 105,207 5,253 - 5,253 64,047 69,300	2020 Total funds £ 98,412 1,040 209 53 99,714 99,910 775 720 405 37 87 1,581 308 1,139 3,221 898 676 789 2,110 672 344 25 543 144 13 - 114,397 (14,683) - (14,683) 78,730 64,047

All incoming resources and resources expended derive from continuing activities.

St Oswald's West End Centre

Balance sheet

as at 31 December 2021 2021 Unrestricted £ Current assets Debtors and prepayments (5) 24,627 Cash at bank and in hand (6) 33,979 Total current assets 58,606 Current liabilities: amounts falling due within one year Creditors and accruals (7) 890 Total current liabilities 890 Net current assets 57,716 Net assets 57,716 Funds Unrestricted funds 57,716 Restricted funds - Total funds 57,716	2021 Restricted £ - 11,584 11,584 - - 11,584 11,584 - 11,584 11,584	2021 Total £ 24,627 45,563 70,190 890 890 69,300 69,300 57,716 11,584 69,300	2020 Total £ 13,795 51,098 64,893 846 846 64,047 64,047 62,309 1,738 64,047

For the year ending 31 December 2021 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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

The financial statements were approved by the board of trustees on 14/04/2022

Jackie Summerscales (Trustee)

St Oswald's West End Centre

Notes to the accounts

for the year ended 31 December 2021

1 Accounting policies

Basis of accounting

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

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

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

Incoming resources

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

Grants and donations

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

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.

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.

St Oswald's West End Centre

Notes to the accounts continued

for the year ended 31 December 2021

2 Grants and donations National Lottery Community Fund Good Things Foundation Good Things R&R Fund CAF - Covid ESF Pathways Magic Little Grants Tesco VCS Alliance Other grants and donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2021 Unrestricted funds £ - - - - 54 - - - 1,350 1,404	2021 Restricted funds £ 102,868 - - - - 500 - 1,000 - 104,368	2021 Total funds £ 102,868 - - - 54 500 - 1,000 1,350 105,772 2021 £ 85,890 6,956 (4,000) 2,572 91,418	2020 Total funds £ 72,391 300 3,000 10,000 11,472 500 500 - 249 98,412 2020 £ 93,153 7,974 (4,000) 2,783 99,910

	The average number employees during the year was 4, being an average of 3 full time equivalent	The average number employees during the year was 4, being an average of 3 full time equivalent	(2020: 5.5,
	3.3 FTE). There were no employees with emoluments above £60,000.
	Defined contribution pension scheme	2021	2020
	Costs of the scheme to the charity for the year	£ 2,572	£ 2,783
	Amount of any contributions outstanding at the year	end -	-
	Amount of any contributions prepaid at the year end	-	-
4	Restricted funds Balance b/f	Incoming Outgoing Transfers	Balance c/f
	£ NLCF -	£ £ £ 102,868 96,089 4,524	£ 11,303
	Good Things R&R Fund 1,483	- 1,483 -	-
	Magic Little Grants 255	500 474 -	281
	VCS Alliance -	1,000 880 (120)	-
	1,738	104,368 98,926 4,404	11,584

St Oswald's West End Centre

Notes to the accounts continued

for the year ended 31 December 2021

4 Restricted funds (continued)

Fund name

Purpose of restriction

NLCF

To reduce social isolation and encourage the development of peer support. To reduce digital isolation by providing physical access to the internet for those who don’t have the physical or economic means to access it. To provide people with information and skills to access information and services to make informed choices and to gain skills, work experience and help others and to facilitate community cohesion.

The transfer relates to the agreed matched funding from the charity to the project.

Good Things R&R Fund To provide additional support during Covid-19. Magic Little Grants To facilitate groups and activities promoting wellbeing. VCS Alliance To improve mental, physical, and social wellbeing of people in the community by making the most of outdoor spaces and encouraging participation and encouraging activity.

The transfer relates to expenditure on the project from general funds.

5 Debtors and prepayments Trade debtors Prepayments 6 Cash at bank and in hand Cash at bank Cash in hand 7 Creditors and accruals Bank loans and overdrafts (Corporate card) Accruals	2021 £ - 24,627 24,627 2021 £ 45,516 47 45,563 2021 £ 170 720 890	2020 £ 3,788 10,007 13,795 2020 £ 51,051 47 51,098 2020 £ 126 720 846

8 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 key management personnel of the charity include the trustees and Chief Officer. The total employee benefits received were £38,357 (previous year: £32,716).

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

St Oswald's West End Centre

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2021

2021 2020 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 1,404 10,249 Activities, events and room hire 4,456 1,040 Memberships 232 - Other income - - Total income 6,092 11,289 Expenditure Salaries, NIC and pension 2,504 - Payroll costs 733 - Independent examination - - Travel and meetings - - Training - - Venue hire - - Utilities 553 - Administration 4 - Telephone 68 - Equipment and resources 14 - Insurance - - Cleaning and maintenance 9 - Computer equipment and software 26 - Food and refreshments 2,074 1,584 Volunteer expenses - 382 Exam fees - - Consultancy and advice - 25 Subscriptions and licences 222 - Bank and service charges 3 144 Companies House 13 13 Other expenses 58 - Total expenditure 6,281 2,148 Net income / (expenditure) (189) 9,141 Transfers between funds (4,404) - Net movement in funds (4,593) 9,141 Fund balances brought forward 62,309 52,906 Fund balances carried forward 57,716 62,047	2021 Restricted funds £ 104,368 - - - 104,368 88,914 - 720 504 218 87 1,172 191 847 3,002 913 480 1,250 7 - - - 477 144 - - 98,926 5,442 4,404 9,846 1,738 11,584	2020 Restricted funds £ 88,163 - - - 88,163 99,910 775 720 405 37 87 1,581 308 1,139 3,221 898 676 789 526 290 344 - 543 - - - 112,249 (24,086) - (24,086) 25,824 1,738	2021 Total funds £ 105,772 4,456 232 - 110,460 91,418 733 720 504 218 87 1,725 195 915 3,016 913 489 1,276 2,081 - - - 699 147 13 58 105,207 5,253 - 5,253 64,047 69,300	2020 Total funds £ 98,412 1,040 209 53 99,714 99,910 775 720 405 37 87 1,581 308 1,139 3,221 898 676 789 2,110 672 344 25 543 144 13 - 114,397 (14,683) - (14,683) 78,730 64,047