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2023-03-31-accounts

BD4 Community Trust Limited

Charity number 1152702

A company limited by guarantee number 06753751

Annual Report and Financial Statements

for the year ended 31 March 2023

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BD4 Community Trust Limited

Annual Report and Financial Statements for the year ended 31 March 2023

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

1

BD4 Community Trust Limited

Trustees' report for the year ended 31 March 2023

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

Lisa Normington Lorna Brickman Joanne Medd Timothy Thomas Collette Cousins Tahire Zenelli

Charity number 1152702 Company number 06753751

Registered in England and Wales Registered in England and Wales

Registered and principal address

Bankers

St Johns Hub HSBC Bank plc Neville Road 47 Market Street Bradford Bradford BD4 8TU BD1 1LW

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 19 November 2008 and registered as a charity 3 July 2013. It is governed by a memorandum and articles of association, as amended by special resolution on 2 May 2013. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.

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

BD4 Community Trust Limited

Trustees' report (continued) for the year ended 31 March 2023

Objectives and activities

The charity's objects

Under a Christian ethos:

  1. To further or benefit the residents of East Bowling, Bradford, West Yorkshire and the surrounding south Bradford area, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents. In furtherance of these objects but not otherwise, the trustees shall have power: to establish or secure the establishment of a community centre and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such a centre for activities promoted by the charity in furtherance of the above objects;

  2. To relieve the needs of elderly people, in particular but not exclusively by the provision of day care facilities and a lunch club;

  3. To advance the education of babies and young children, in particular but not exclusively by offering appropriate play facilities and courses for the children and their families.

The charity's main activities

The aim of BD4 CT is to support and restore community across the generations. This work is split between two projects, each of which contributes to the aim of improving the quality of life for the residents of the BD4 postcode area in Bradford.

The BD4 Family project strongly focuses on working with families with pre-school children and provides sessions each week through term time to support families by providing a place to meet other people, participate in activities, get training and advice and be encouraged to find out what is available to them and how to access it. There is also the offer of one-to-one support sessions in the home to individual parents and carers according to their needs.

The Gems project works with the older members of our community delivering a variety of activities each week with additional activities at times throughout the year. The project provides opportunities for older people to make friends, participate in healthy activities, learn a new skill, enjoy a nutritional meal and enjoy day trips.

Both projects are supported by two activity leads, whose responsibilities include smooth delivery of services and a coordinated response to the needs of the community.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education.

Achievements and performance

Over the past year we have seen both BD4 Family and Gems develop new services alongside existing ones. We currently have 6 paid staff members and a part-time admin support worker. We have 15 volunteers over the two different projects and our Befriending service. Our team is committed to ensuring the smooth delivery of services to meet our vision and aims as a charity and to provide the best service we can to our service users.

3

BD4 Community Trust Limited

Trustees' report (continued) for the year ended 31 March 2023

Achievements and performance continued

BD4 Family continues to offer a varied programme of activities: The Family Links Nurturing course, working alongside local Primary Schools in the area to encourage parents to attend and help them to learn strategies to help them to better cope with the pressures of parenting and family life. The HENRY parenting programme, to support parents of younger children to encourage them to think healthier and make healthier family choices. Both programmes are nationally recognised. First Friends, a support and friendship group for families with children under 1 year, providing messy and sensory play alongside breastfeeding and peer support services. We have also partnered with our local Health Visiting team to provide our parents with children 0-5yrs access to a Health Visiting Clinic. This gives local parents an opportunity to make an appointment with a Health Visitor in a community setting, to get advice, support, baby weighing and measuring and to be signposted to other statutory services where needed by our two Neighbourhood Workers. We employ two Neighbourhood Workers, thanks to extended funding from the Better Start Bradford programme. This has meant we have been able to offer more events and activities throughout the year and particularly during school holiday periods, enabling us to reach new families within our community. Infant message, a 5-week programme promoting healthy physical and emotional development, stronger bonding, and attachment. Tots Unlimited, a school preparation group where stimulating and engaging environments are provided for children to learn through play and exploration, alongside their parents or carers. Children also benefit from going on visits to museums and other places in the community to further their knowledge and understanding of the world. 3x Stay & Learn sessions each week, providing free play and exploration for pre-school aged children whilst supporting parents/carers to gain new skills and positive role modelling strategies to gain the best start in family life. Our intergenerational group, called Garden Gang, engages individuals of all ages to learn new skills in ‘growing your own’, fruit and vegetables. We have developed two new physical exercise sessions to extend our service to after school provision. Two boxercise classes are offered to children of primary school age, and we have an adult only session on an evening.

The Gems project has continued to provide a more diverse timetable of trips and outings on a more regular basis which service users have benefited from greatly and gained much enjoyment from. We offer older people a range of services including weekly gentle exercise classes, indoor bowls, well-being sessions, a nutritious lunch, beauty treatments, and day trips. The team are trained as Digital Champions and can offer support to our service users with accessing the internet for health concerns, ordering repeat prescriptions and general online services such as online shopping, contacting family and friends, social media outlets and keeping up to date with what is happening in the world around them. We have a partnership with a local taxi service to be able to provide a door-to-door collection service enabling those with mobility issues to access the lunch and other services on offer. During the year we have seen 50-60 older people using the project per week, the majority being between 70 and 90+ years of age. Through our work we provide close support to older people which helps them to remain in control of their own lives and stay independent for as long possible. We aim to reduce isolation for older members of our community by creating a social, caring context and opportunities for people to re-connect with their community.

We provide a befriending service within Gems. We have a Befriending Co-Ordinator who is responsible for recruiting and training volunteers to offer weekly support to our more vulnerable and isolated Gems.

As well as delivering sessions aimed at bringing families and older people together, we continue to put on events throughout the year, such as live vocalist sessions and sing-alongs and afternoon tea events. These are great opportunities to bring all ages from the two projects, together.

Future Developments for April 2023 – March 2024

We will be working toward developing a new five year development plan, with support on this from Community Action Bradford. We have a planned whole team vision day where we can take time to reflect and dream about our organisation's achievements so far and where we hope to be in the future. We will make particular aims to look at how we can move forward and grow in development and outreach within our community and continue to meet the needs and issues of the groups we work with.

4

BD4 Community Trust Limited

Trustees' report (continued) for the year ended 31 March 2023

Financial review

The net income for the year was £16,946, including net income of £11,863 on unrestricted funds and net income of £5,083 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £37,883.

The Trustees have reviewed the charity's need for reserves in line with guidance issued by the Charities Commission and consider it prudent that free, unrestricted reserves of between 3 and 6 months of running costs (between £41,005 and £82,010 based on 2022/2023 expenditure) are retained both to enable the smooth running of the charity and to allow for an orderly winding up should that become necessary.

The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity's ability to meet its liabilities as they fall due.

5

BD4 Community Trust Limited

Trustees' report (continued) for the year ended 31 March 2023

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 31/10/2023

Lisa Normington (Trustee)

6

BD4 Community Trust Limited

Independent examiner's report to the trustees of BD4 Community Trust Limited

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2023, 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:

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

7/11/2023

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

7

BD4 Community Trust Limited

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2023

Notes
2023
Unrestricted
funds
£
Income from:
Grants and donations
(2)
922
Fees and charges
10,578
Partnership agreements
-
Fundraising
1,062
Total income
12,562
Expenditure on:
Salaries, NI and pensions
(3)
-
Sessional workers
-
Rent
-
Office and administrative costs
3
Staff expenses
-
Insurance
557
Resources and office supplies
-
Activities and trips
-
Business development
316
Independent examination
168
Volunteer costs
-
Food and refreshments
-
Training courses
-
Bank charges
-
Depreciation
1,237
Publicity and website costs
2
Subscriptions and licences
-
Total expenditure
2,283
Net income / (expenditure)
10,279
Transfers between funds
1,584
Net movement in funds
11,863
Fund balances brought forward
28,886
Fund balances carried forward
(4)
40,749		 2023
Restricted
funds
£
88,793
-
79,611
-
168,404
119,743
550
12,630
5,776
2,360
-
2,978
8,215
3,814
690
1,591
2,204
250
165
-
523
248
161,737
6,667
(1,584)
5,083
35,675
40,758		 2023
Total
funds
£
89,715
10,578
79,611
1,062
180,966
119,743
550
12,630
5,779
2,360
557
2,978
8,215
4,130
858
1,591
2,204
250
165
1,237
525
248
164,020
16,946
-
16,946
64,561
81,507		 Restated
2022
Total
funds
£
83,041
8,628
25,869
1,514
119,052
76,556
375
10,209
5,683
1,039
568
3,984
13,209
5,702
690
196
3,113
449
47
1,330
860
-
124,010
(4,958)
-
(4,958)
69,519
64,561

All incoming resources and resources expended derive from continuing activities.

8

BD4 Community Trust Limited

Balance sheet

Balance sheet
as at 31 March 2023
2023
Unrestricted
£
Fixed assets
Tangible assets
(5)
2,866
Total fixed assets
2,866
Current assets
Debtors and prepayments
(6)
-
Cash at bank
38,741
Total current assets
38,741
Current liabilities:
amounts falling due within one year
Creditors and accruals
(7)
858
Total current liabilities
858
Net current assets / (liabilities)
37,883
Net assets
40,749
Funds
Unrestricted funds
40,749
Restricted funds
-
Total funds
40,749		 2023
Restricted
£
-
-
627
40,131
40,758
-
-
40,758
40,758
-
40,758
40,758		 2023
Total
£
2,866
2,866
627
78,872
79,499
858
858
78,641
81,507
40,749
40,758
81,507		 Restated
2022
Total
£
2,519
2,519
717
62,192
62,909
867
867
62,042
64,561
28,886
35,675
64,561

For the year ending 31 March 2023 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 31/10/2023

Lisa Normington (Trustee)

9

BD4 Community Trust Limited

Notes to the accounts

for the year ended 31 March 2023

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.

The contract with Bradford Trident for the Better Start Bradford programme is now being recognised as restricted income and as a result the 2022 accounts have been adjusted to reflect this. This has resulted in restricted funds increasing by £5,233 and unrestricted funds reducing by this amount as at 31 March 2022.

No other changes have been made to the accounts for previous years.

Going concern

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

Incoming resources

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

Grants and donations

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

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

Expenditure and liabilities

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

Taxation

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

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:

Computer equipment: over 4 years Fixtures and fittings over 4 years Project equipment: over 4 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.

10

BD4 Community Trust Limited

Notes to the accounts continued

for the year ended 31 March 2023

1 Accounting policies continued

Fund accounting

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

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

2 Grants and donations
Bradford City Challenge
Bradford Metropolitan District Council (BDMC)
Bradford Trident
CNET
People's Health Trust
The Scurrah Wainwright Charity
Sovereign Health Care
The Henry Smith Charity
Thornbury Wellbeing Hub
Trusthouse Charitable Foundation
BBC Children in Need
Better Start Bradford
HMRC Job Retention Scheme
Sobell Foundation
The National Lottery Community Fund
Donations
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions		 2023
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
922
922		 2023
Restricted
funds
£
8,000
10,341
500
1,011
10,307
4,086
4,000
29,200
1,348
20,000
-
-
-
-
88,793		 2023
Total
funds
£
8,000
10,341
500
1,011
10,307
4,086
4,000
29,200
1,348
20,000
-
-
-
-
-
922
89,715
2023
£
110,890
8,664
(5,000)
5,189
119,743		 2022
Total
funds
£
7,000
13,850
-
-
-
-
-
14,500
-
20,000
9,974
1,225
213
5,000
9,567
1,712
83,041
2022
£
73,161
4,220
(4,000)
3,175
76,556

The average number of employees during the year was 7, being an average of 4.4 full time equivalent (2022: 6, 3.3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme 2023 2022
£ £
Costs of the scheme to the charity for the year 5,189 3,175

11

BD4 Community Trust Limited

Notes to the accounts continued

for the year ended 31 March 2023

4 Restricted funds
Awards for All Befriending
Bradford City Challenge
Bradford Trident Summer Prog
BSB Garden Gang
Bradford Trident
BMDC Older People
CNET Food Growing
Henry Smith
Peoples Health Trust
Scurrah Wainwright
Sobell Foundation
Sovereign Healthcare
Thornbury Wellbeing Hub
Trusthouse Charitable Foundation
BBC Children in Need		 Balance b/f
£
9,229
-
-
450
5,410
2,446
-
3,913
-
-
5,337
-
-
8,875
15
35,675		 Incoming
£
-
8,000
500
-
79,611
10,341
1,011
29,200
10,307
4,086
-
4,000
1,348
20,000
-
168,404		 Outgoing
£
8,251
6,610
500
346
71,537
11,373
1,011
30,144
4,485
1,473
5,008
2,209
1,348
17,442
-
161,737		 Transfers
£
(702)
-
-
-
(882)
-
-
-
-
-
-
-
-
-
-
(1,584)		 Balance c/f
£
276
1,390
-
104
12,602
1,414
-
2,969
5,822
2,613
329
1,791
-
11,433
15
40,758

Fund name Awards for All Befriending

Bradford City Challenge Bradford Trident Summer Prog BSB Garden Gang Bradford Trident

BMDC Older People CNET Food Growing Henry Smith Peoples Health Trust Scurrah Wainwright Sobell Foundation Sovereign Healthcare Thornbury Wellbeing Hub Trusthouse Charitable Foundation BBC Children in Need

Purpose of restriction

To support a befriending mentor and related activity/overhead costs. The transfer relates to the capitalisation of purchased computer equipment. Towards venue hire, activities and food for sessions. To support a summer fun day. To deliver Garden Gang sessions

To support the Neighbourhood Project as part of the Better Start Bradford programme. The transfer relates to the capitalisation of purchased computer equipment.

Towards services for older people. To support the Garden Gang sessions. Towards core costs. To support the Stay and Learn group activities. To deliver Boxersize classes. Towards core costs for older peoples project. To deliver the Culture Comforts project. To support health, fitness and wellbeing activities using zumba. To contribute to activity lead salary costs and related overhead costs. Towards Tots Unlimited.

12

BD4 Community Trust Limited

Notes to the accounts continued

for the year ended 31 March 2023

5
6
**7 **		 Tangible assets
Cost
At 1 April 2022
Additions
Disposals
At 31 March 2023
Depreciation
At 1 April 2022
Depn reversed re. disposals
Charge for year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
Debtors and prepayments
Prepayments
Other debtors
Creditors and accruals
Creditors
Accruals		 £
7,595
1,584
(3,595)
5,584
6,395
(3,595)
797
3,597
1,987
1,200
Computer
equipment		 £
14,926
-
(13,167)
1,759
13,607
(13,167)
440
880
879
1,319
2023
£
627
-
627
2023
£
-
858
858
Fixtures
and fittings		 Total
£
22,521
1,584
(16,762)
7,343
20,002
(16,762)
1,237
4,477
2,866
2,519
2022
£
-
717
717
2022
£
177
690
867

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 £35,132 (previous year: £27,715).

13

BD4 Community Trust Limited

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023

Restated
2023
2022
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
922
1,712
Fees and charges
10,578
8,628
Partnership agreements
-
-
Fundraising
1,062
1,514
Total income
12,562
11,854
Expenditure
Salaries, NI and pensions
-
4,092
Sessional workers
-
-
Rent
-
615
Office and administrative costs
3
1,460
Staff expenses
-
192
Insurance
557
568
Resources and office supplies
-
178
Activities and trips
-
803
Business development
316
2,620
Independent examination
168
611
Volunteer costs
-
48
Food and refreshments
-
251
Training courses
-
190
Bank charges
-
47
Depreciation
1,237
1,330
Publicity and website costs
2
90
Subscriptions and licences
-
-
Total expenditure
2,283
13,095
Net income / (expenditure)
10,279
(1,241)
Transfers between funds
1,584
3,359
Net movement in funds
11,863
2,118
Fund balances brought forward
28,886
26,768
Fund balances carried forward
40,749
28,886		 2023
Restricted
funds
£
88,793
-
79,611
-
168,404
119,743
550
12,630
5,776
2,360
-
2,978
8,215
3,814
690
1,591
2,204
250
165
-
523
248
161,737
6,667
(1,584)
5,083
35,675
40,758		 Restated
2022
Restricted
funds
£
81,329
-
25,869
-
107,198
72,464
375
9,594
4,223
847
-
3,806
12,406
3,082
79
148
2,862
259
-
-
770
110,915
(3,717)
(3,359)
(7,076)
42,751
35,675		 2023
Total
funds
£
89,715
10,578
79,611
1,062
180,966
119,743
550
12,630
5,779
2,360
557
2,978
8,215
4,130
858
1,591
2,204
250
165
1,237
525
248
164,020
16,946
-
16,946
64,561
81,507		 Restated
2022
Total
funds
£
83,041
8,628
25,869
1,514
119,052
76,556
375
10,209
5,683
1,039
568
3,984
13,209
5,702
690
196
3,113
449
47
1,330
860
-
124,010
(4,958)
-
(4,958)
69,519
64,561

14