2025-12-31-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 2025

St Oswald's West End Centre

Annual Report and Financial Statements for the year ended 31 December 2025

Contents	Page
Trustees' report	2 to 6
Examiner's report	7
Statement of financial activities	8
Balance sheet	9
Notes to the accounts	10 to 14

Prepared by West Yorkshire Community Accountancy Service CIO

St Oswald's West End Centre

Trustees' report for the year ended 31 December 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Chair Vice Chair 1150070 07825963

Rev. Derek Jones Beverley Edwards Paul Mann Alan Troake Richard Mort Kim Clay

Resigned 15 October 2025 Resigned 15 October 2025

Charity number

Registered in England and Wales Registered in England and Wales

Company number

Registered and principal address

Bankers

The West End Centre Unity Trust Bank plc St Oswald's Church Nine Brindleyplace Christopher Street Birmingham Bradford B1 2HB BD5 9DH

Independent examiner

Rhys North ACA

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 2025

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:

l reducing social isolation and stigmatisation.
l promoting friendship, social networks, support and independent lives.
l improving the social, physical and mental wellbeing of our participants.
l offering learning opportunities and job search support in order to enhance the participants employability and the opportunities to improve their economic wellbeing.
l 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 seek to help our friends and clients overcome whatever boundaries or barriers may feel to be in their way. In doing so we seek to engage with our whole community, irrespective of geographical or social boundaries.

2025 has been a very significant year in the life of the Centre. Thanks to the generous ongoing support of the National Lottery Community Fund, our delivery has continued to be varied and impactful, and we’re hugely grateful for all those who make it happen.

St Oswald's West End Centre

Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance continued

Over the course of the year, some specific achievements and significant outcomes (in no particular order) include:

l Serving an average of 30 meals in our weekly Wednesday lunch club
l Supporting 37 people thinking through living with pain
l Microchipping 49 pets with the help of the RSPCA.
l Walking thousands of extra steps with our walking groups (we have done these over various days) l Supporting 57 people with IT access
l Empowering and enabling 25 volunteers across 2025 in a variety of different ways each appropriate to the individual.
l Providing an average of 25 weekly bags of shopping thanks to our partnership with Innchurches and the support of the Government’s Household Support Fund.
l Learning to prepare 32 different meals in our cook and eat group
l Convening 4 meetings of the West End forum at which Centre users can use their voice to continue to direct the work that takes place to support them.
l Hosting and supporting 5 placement students
l Hosting 4 memory cafes
l Working in partnership with the mobile NHS Liver team to enable 26 people to access liver screening and information

And this has all take place in the face of some significant changes over the course of the year. After 18 years of tireless investment in the Centre, our much loved Centre Manager Christine Mann retired in 2025. This was of course a significant upheaval for the Centre, but thanks to her stirling work over the years and focussed succession planning, we were able to support Kathryn Kelly to step up into the role of Centre Manager, and the work remains in very good hands allowing for as much consistency as possible to be maintained in the months following Christines retirement.

This hasn’t been the only change in team though, we also said goodbye to Dan Flack. The team therefore has seen change, and we have welcomed in Sharon Greig and Emma Norman in the latter half of 2025 to join Kathryn, Diana and the very dedicated volunteers to enable our work to continue to serve our community. Change has also been felt amongst the trustees with the retirement of Beverley Edwards and Paul Mann at the AGM in October. This leaves us with some open spaces on the management committee, which we have plans in place to fill in early 2026. We’re hugely grateful for the work of the staff and trustees, and particularly want to thank those whose journeys with the Centre came to a (formal but not forever!) end in 2025.

Change can of course mean challenge for any organisation, but 2025 takes us into 2026 with both hope and excitement alongside the work of maintaining consistency for our team and community, and continuing to find new ways to love and serve our community, in partnership with the many organisations we get the chance to work with.

We find ourselves in a good financial and operational place as we enter 2026, thanks to great work throughout 2025 and leading up to it, offering much hope for the year ahead, and the trustees are set to grow our capacity and vision going forward, working with partners to ensure that the forecast for 2027 and beyond remains as positive as the footing with Christine’s work over the last two decades has left us on for 2026.

It remains a privilege to be a part of all the Centre does and the impact the team and volunteers have on the community of BD5 and beyond. I am grateful for all that goes on and the many achievements the Centre has, some of which are outlined above, but above all for all the people who invest in the West End Centre and are blessed by it.

With grateful thanks, and great hopes and plans for 2026 and beyond,

St Oswald's West End Centre

Trustees' report (continued) for the year ended 31 December 2025

Financial review

The net income for the year was £14,047, including net income of £6,906 on unrestricted funds and net income of £7,141 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £66,715.

The trustees have assessed a number of risks that justify the retention of reserves, namely:

l The risk of unforeseen emergency or other unexpected need for funds, eg an unexpected large repair bill or finding ‘seed-funding’ for an urgent project.
l Covering unforeseen day-to-day operational costs, eg employing temporary staff to cover a long-term sick absence.
l A source of income, eg a grant, not being renewed. Funds might be needed to give the trustees time to take action if income falls below expectations.
l Planned commitments, or designations, that cannot be met by future income alone, eg plans for a major asset purchase or to a significant project that requires the charity to provide ‘matched funding’.
l The need to fund short-term deficits in a cash budget, eg money may need to be spent before a funding grant is received.

In response to these risks the trustees have agreed to retain target reserves of between 3 months and 12 months budgeted expenditure. Based on budgeted 2025 expenditure this equates to a reserves target of between £35,000 and £140,000. Our reserves at 31 December 2025 are within this target range.

St Oswald's West End Centre

Trustees' report (continued) for the year ended 31 December 2025

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on 21/4/2026

Rev. Derek Jones (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 2025, which are set out on pages 8 to 14.

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.

Rhys North ACA

1/5/2026

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 2025

Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 260 Sales and fees 14,426 Fundraising 762 Other income 290 Total income 15,738 Expenditure on: Salaries NI and pensions (3) 3,159 Payroll costs - Independent examination - Travel and meetings - Training 32 Venue hire 272 Utilities 167 Administration - Telephone - Equipment and resources 360 Insurance 84 Cleaning and maintenance 268 Broadband and computer costs - Food and refreshments 3,682 Consultancy and advice - Subscriptions and licences 118 Bank and service charges - Credit union 505 Depreciation 630 Other expenses 55 Total expenditure 9,332 Net income / (expenditure) 6,406 Transfers between funds 500 Net movement in funds 6,906 Fund balances brought forward 59,809 Fund balances carried forward (4) 66,715	2025 Restricted funds £ 119,964 - - - 119,964 89,898 881 1,140 973 337 - 2,841 480 183 1,258 450 491 1,725 8,761 1,680 1,018 192 - - 15 112,323 7,641 (500) 7,141 38,046 45,187	2025 Total funds £ 120,224 14,426 762 290 135,702 93,057 881 1,140 973 369 272 3,008 480 183 1,618 534 759 1,725 12,443 1,680 1,136 192 505 630 70 121,655 14,047 - 14,047 97,855 111,902	2024 Total funds £ 113,888 15,256 1,395 1,361 131,900 94,114 880 1,140 420 1,318 246 4,166 426 276 4,972 923 1,012 888 3,101 1,108 576 206 531 630 173 117,106 14,794 - 14,794 83,061 97,855

All incoming resources and resources expended derive from continuing activities.

St Oswald's West End Centre

Balance sheet

as at 31 December 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) - Total fixed assets - Current assets Debtors and prepayments (6) 751 Cash at bank and in hand (7) 68,455 Total current assets 69,206 Current liabilities: amounts falling due within one year Creditors and accruals (8) 2,491 Total current liabilities 2,491 Net current assets / (liabilities) 66,715 Total assets less current liabilities 66,715 Net assets 66,715 Funds Unrestricted funds 66,715 Restricted funds - Total funds 66,715	2025 Restricted £ - - 251 44,936 45,187 - - 45,187 45,187 45,187 - 45,187 45,187	2025 Total £ - - 1,002 113,391 114,393 2,491 2,491 111,902 111,902 111,902 66,715 45,187 111,902	2024 Total £ 630 630 4,437 95,060 99,497 2,272 2,272 97,225 97,855 97,855 59,809 38,046 97,855

For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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

The financial statements were approved by the board of trustees on 21/4/2026

Rev. Derek Jones (Trustee)

St Oswald's West End Centre

Notes to the accounts

for the year ended 31 December 2025

1 Accounting policies

Basis of accounting

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

The charity constitutes a public benefit entity as defined by FRS 102.

There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

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

Incoming resources

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

Grants and donations

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

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Computer equipment: over 3 years

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 2025

2 Grants and donations Bradford Metropolitan District Council (BMDC) National Lottery Community Fund (NLCF) Royds Community Association (RCA) Sport England Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2025 Unrestricted funds £ - - - - 260 260	2025 Restricted funds £ 12,236 106,228 1,500 - - 119,964	2025 Total funds £ 12,236 106,228 1,500 - 260 120,224 2025 £ 89,149 9,142 (7,909) 2,675 93,057	2024 Total funds £ 1,953 106,227 - 5,600 108 113,888 2024 £ 89,848 6,332 (4,761) 2,695 94,114

The average number of employees during the year was 4.5, being an average of 3.2 full time equivalent (2024: 4.8, 3.3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ BMDC - Community Chest 300 BMDC - Monday Market - NLCF - 2025-2028 33,566 BMDC - Warm Spaces - Sport England 4,180 - 38,046 RCA - WOW Community Partnership	Incoming £ - 10,336 106,228 1,900 - 1,500 119,964	Outgoing £ 300 7,929 100,848 1,142 1,104 1,000 112,323	2025 £ 2,675 Transfers £ - - - - - (500) (500)	2024 £ 2,695 Balance c/f £ - 2,407 38,946 758 3,076 - 45,187

Fund name

BMDC - Community Chest BMDC - Monday Market NLCF - 2025-2028

BMDC - Warm Spaces Sport England

RCA - WOW Community Partnership

Purpose of restriction

To provide seating for the allotment. To contribute towards food costs of the Pantry.

To continue the Opening Doors for the Community project to reduce social isolation; facilitate community cohesion; reduce digital isolation; and reduce the impact of poverty by providing groups, activities and services for the community.

To provide a warm space, refreshments and food for people. To support therapeutic gardening, walking and wellbeing group activities that promote increased movement and physical activity. To enable improvement in wellbeing and mental health as part of The West End Wellbeing Warriors project.

St Oswald's West End Centre

Notes to the accounts continued

for the year ended 31 December 2025

5 6 7 8	Tangible assets Cost At 1 January 2025 Additions At 31 December 2025 Depreciation At 1 January 2025 Charge for year At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024 Debtors and prepayments Debtors Prepayments Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals Other creditors	£ 1,890 - 1,890 1,260 630 1,890 - 630 2025 £ 251 732 19 1,002 2025 £ 113,253 138 113,391 2025 £ 1,706 785 2,491 Computer equipment	Total £ 1,890 - 1,890 1,260 630 1,890 - 630 2024 £ - 764 3,673 4,437 2024 £ 95,004 56 95,060 2024 £ 1,540 732 2,272

St Oswald's West End Centre

Notes to the accounts continued for the year ended 31 December 2025

9 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 £38,814 (previous year: £38,547).

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 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 260 108 Sales and fees 14,426 15,256 Fundraising 762 1,395 Other income 290 1,361 Total income 15,738 18,120 Expenditure Salaries NI and pensions 3,159 15,951 Payroll costs - 880 Independent examination - - Travel and meetings - - Training 32 250 Venue hire 272 246 Utilities 167 74 Administration - 95 Telephone - 86 Equipment and resources 360 731 Insurance 84 782 Cleaning and maintenance 268 98 Broadband and computer costs - 284 Food and refreshments 3,682 2,700 Consultancy and advice - 449 Subscriptions and licences 118 332 Bank and service charges - 36 Credit union 505 531 Depreciation 630 630 Other expenses 55 173 Total expenditure 9,332 24,328 Net income / (expenditure) 6,406 (6,208) Transfers between funds 500 - Net movement in funds 6,906 (6,208) Fund balances brought forward 59,809 66,017 Fund balances carried forward 66,715 59,809	2025 Restricted funds £ 119,964 - - - 119,964 89,898 881 1,140 973 337 - 2,841 480 183 1,258 450 491 1,725 8,761 1,680 1,018 192 - - 15 112,323 7,641 (500) 7,141 38,046 45,187	2024 Restricted funds £ 113,780 - - - 113,780 78,163 - 1,140 420 1,068 - 4,092 331 190 4,241 141 914 604 401 659 244 170 - - - 92,778 21,002 - 21,002 17,044 38,046	2025 Total funds £ 120,224 14,426 762 290 135,702 93,057 881 1,140 973 369 272 3,008 480 183 1,618 534 759 1,725 12,443 1,680 1,136 192 505 630 70 121,655 14,047 - 14,047 97,855 111,902	2024 Total funds £ 113,888 15,256 1,395 1,361 131,900 94,114 880 1,140 420 1,318 246 4,166 426 276 4,972 923 1,012 888 3,101 1,108 576 206 531 630 173 117,106 14,794 - 14,794 83,061 97,855