## 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 2022
## St Oswald's West End Centre
Annual Report and Financial Statements for the year ended 31 December 2022
|**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**
1
## St Oswald's West End Centre
## Trustees' report for the year ended 31 December 2022
## **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** Rev. Derek Jones Chair Appointed 1 March 2022 Philippa Mann Treasurer Beverley Edwards Vice-chair Paul Mann Alan Troake Jackie Summerscales Susan Pickering Resigned 31 December 2022 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.
2
## St Oswald's West End Centre
## Trustees' report (continued) for the year ended 31 December 2022
## **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 exclusion by providing people with access to the internet and 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.
The Centre's Community Allotment is a safe space in which people can enjoy a range of therapeutic gardening activities, help grow produce for use in the centre, to support our green food bank and share.
This year we have seen the introduction of new groups and activities which have encouraged people to reengage with their community after the devastating effects of Covid 19.
We have introduced the growing Together Project which draws on the principles of Permaculture to grow people and communities through gardening activities.
We have experimented with sewing a wild flower meadow in the grounds of St Oswald’s Church, delivered a range of therapeutic gardening activities both on the allotment and in and around the Centre. Encouraged people to grow at home by offering free starter sets of planters, soil, seedlings and seeds.
This year the cost-of-living crisis has increased peoples levels of anxiety and the effects of Covid 19 have produced a tsunami of health issues. The West End Centre has designed provision to help people cope with these issues.
3
## St Oswald's West End Centre
## Trustees' report (continued) for the year ended 31 December 2022
## **Objectives and activities**
## **Achievements and performance (continued)**
## We have:
- Worked with Food Savers to launch our Monday Market which offers affordable food to anyone living or working in the Bradford area.
- Worked with Credit Union to encourage people to save and budget.
- Offered a Warm Space to people who are worried about the cost of heating their homes.
- Worked with In Communities to offer advice and support via the Money Matters Project.
- Provided help and advice as well as setting up a sign posting service to direct people to specialist advice centres.
During this year we have also focused on providing free or affordable meals for people. This has included:
- Free refreshments and a hot meal as part of the Monday Market.
- Free refreshments and food for people accessing warm spaces.
- A weekly community lunch of a two course home cooked meal for £4 a head and open to all.
- Affordable light lunches in our Internet café.
- Using fruit and veg from out allotment to produce wholesome soups and meals.
- Sharing produce from the allotment via our green food bank.
We have also planned to introduce a health hub in 2023 in response to these needs and have begun to set up partnerships with local health centres and professional to do this.
## **Financial review**
The net income for the year was £19,233, including net income of £3,324 on unrestricted funds and net income of £15,909 on restricted funds.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £61,040.
We will maintain a upper limit of 12 months expenditure and a minimum of 3 months expenditure.
We have calculated the level of reserves needed by identifying the expenditure over 2023 which was £98,000 and calculated a budget forecast for 2024 or £100,000.
The upper limit is therefore calculated at £100,000 and the lower limit at £25,000.
4
## St Oswald's West End Centre
## Trustees' report (continued) for the year ended 31 December 2022
## **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 10/07/2023
Derek Jones (Trustee)
5
## 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 2022, 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
11/07/2023
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## St Oswald's West End Centre
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 December 2022
|Notes
2022
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
80
Activities, events and room hire
5,317
Memberships
1,564
Other income
60
**Total income**
7,021
**Expenditure on:**
Salaries NI and pensions
(3)
-
Payroll costs
-
Independent examination
-
Travel and meetings
-
Training
-
Venue hire
-
Utilities
-
Administration
-
Telephone
-
Equipment and resources
53
Insurance
-
Cleaning and maintenance
-
Computer equipment and software
-
Food and refreshments
2,780
Consultancy and advice
-
Subscriptions and licences
-
Bank and service charges
-
Other expenses
864
**Total expenditure**
3,697
**Net income**
3,324
**Fund balances brought forward**
57,716
**Fund balances carried forward**
(4)
61,040|2022
Restricted
funds
£
108,361
-
-
30
108,391
76,269
784
912
135
256
89
705
121
1,311
7,177
998
2,133
433
235
70
586
157
111
92,482
15,909
11,584
27,493|2022
Total
funds
£
108,441
5,317
1,564
90
115,412
76,269
784
912
135
256
89
705
121
1,311
7,230
998
2,133
433
3,015
70
586
157
975
96,179
19,233
69,300
88,533|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
-
712
147
58
105,207
5,253
64,047
69,300|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
## St Oswald's West End Centre
## Balance sheet
|as at 31 December 2022
2022
Unrestricted
£
**Current assets**
Prepayments
(5)
22,894
Cash at bank and in hand
(6)
39,606
**Total current assets**
62,500
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(7)
1,460
**Total current liabilities**
1,460
**Net current assets / (liabilities)**
61,040
**Net assets**
61,040
**Funds**
Unrestricted funds
61,040
Restricted funds
-
**Total funds**
61,040|2022
Restricted
£
-
27,493
27,493
-
-
27,493
27,493
-
27,493
27,493|2022
Total
£
22,894
67,099
89,993
1,460
1,460
88,533
88,533
61,040
27,493
88,533|2021
Total
£
24,627
45,563
70,190
890
890
69,300
69,300
57,716
11,584
69,300|
|---|---|---|---|
For the year ending 31 December 2022 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 10/07/2023
Derek Jones (Trustee)
8
## St Oswald's West End Centre
## Notes to the accounts
for the year ended 31 December 2022
## **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.
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.
## **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.
9
## St Oswald's West End Centre
## Notes to the accounts continued
## for the year ended 31 December 2022
|**2 Grants and donations**
Bradford MDC Growing Together
Bradford MDC Warm Spaces
Local Giving
National Lottery Community Fund
ESF Pathways
Magic Little Grants
VCS Alliance
Other grants and donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2022
Unrestricted
funds
£
-
-
-
-
-
-
-
80
80|2022
Restricted
funds
£
1,992
1,000
500
104,869
-
-
-
-
108,361|2022
Total
funds
£
1,992
1,000
500
104,869
-
-
-
80
108,441
2022
£
73,071
4,906
(3,794)
2,086
76,269|2021
Total
funds
£
-
-
-
102,868
54
500
1,000
1,350
105,772
2021
£
85,890
6,956
(4,000)
2,572
91,418|
|---|---|---|---|---|
The average number of employees during the year was 3.7, being an average of 2.3 full time equivalent (2021: 4, 3 FTE). There were no employees with emoluments above £60,000.
|**4 Restricted funds**
Lottery Community Fund
Magic Little Grants
BMDC Warm Spaces
Local Giving
BMDC Growing Together|Balance b/f
£
11,303
281
-
-
-
11,584|Incoming
£
104,899
-
1,000
500
1,992
108,391|Outgoing
£
89,980
281
229
-
1,992
92,482|Transfers
£
-
-
-
-
-
-|Balance c/f
£
26,222
-
771
500
-
27,493|
|---|---|---|---|---|---|
## **Fund name**
Lottery Community Fund
## **Purpose of restriction**
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.
For salaries and running costs to achieve the above.
Magic Little Grants BMDC Warm Spaces Local Giving
To facilitate groups and activities promoting wellbeing. To provide a warm space, refreshments, and food for people. Funding to provide outdoor activities including gardening, cooking and walking for people experiencing increased anxiety and mental health issues.
BMDC Growing Together
Gardening activities including planting wild flower meadows and guerrilla gardening. Improving wellbeing and mental health.
10
## St Oswald's West End Centre
## Notes to the accounts continued
## for the year ended 31 December 2022
|**5 Prepayments**
Prepayments
**6 Cash at bank and in hand**
Cash at bank
Cash in hand
**7 Creditors and accruals**
Bank loans and overdrafts
Accruals|2022
£
22,894
22,894
2022
£
67,052
47
67,099
2022
£
548
912
1,460|2021
£
24,627
24,627
2021
£
45,516
47
45,563
2021
£
170
720
890|
|---|---|---|
## **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 total employee benefits received by key management personnel were £37,816 (previous year: £38,357).
11