## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **REGISTERED CHARITY NUMBER: 1154879**
## **SANDALE COMMUNITY DEVELOPMENT TRUST**
**TRUSTEES’ REPORT AND ACCOUNTS**
**FOR THE YEAR ENDED 31 DECEMBER 2021**
1
## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Reference and administration details**
Charity Name: Sandale Community Development Trust
Charity Number: 1154879
Principal Address: 42-46 Reevy Road West, Buttershaw, Bradford, BD6 3LX
Names of Trustees who manage the charity
Ann Newsome Chair Peter Bloom Treasurer Andy Lanfear (resigned 3[rd] February 2022) Rev. Andy Greiff Tina Ratnik Jayne Wormald Chief Executive: Clr Andy Walsh
## **Structure, governance and management**
The charity was registered as a Charitable Incorporated Organisation on 5 December 2013. It was formed to take over the activities of two unincorporated associations that donated their relevant cash reserves and resources on 5 December 2013 to the charity. The first Trustees were appointed on 5 December for a 3 year term. Thereafter, trustees are appointed by a resolution passed at a properly convened meeting of trustees.
New trustees are provided with a pack containing Charity Commission guides on trustees’ responsibilities, finance and public benefit together with a copy of the previous year’s accounts and copies of current management accounts. Prior to appointment, prospective trustees are provided with access to professional advice and spend time at the charity’s premises to acquaint themselves with the charity’s activities at a practical level.
The trustees review the charity’s risk management processes at least annually to ensure that systems are in place to mitigate exposure to major risks. Policies and procedures relating to the safeguarding of young persons and vulnerable adults are reviewed more often to ensure they reflect current legal requirements and best practice.
The charity works with a wide range of charities and other organisations within the Bradford District to maximise the impact, results and public benefit of its activities. None of these bodies are legally related to the charity.
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## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021 (cont’d)**
The Chief Executive has devolved responsibility for the day to day running of the charity. He and other members of staff have contracts of employment setting out the terms and responsibilities of their employment. These are reviewed regularly to ensure their legal compliance and currency.
## **Objectives and activities**
The objects of the charity are the promotion for the benefit of the public of urban regeneration in areas of social and economic deprivation (and, in particular, in South Bradford). The strategy for achieving these objectives is to work in partnership where relevant with other organisations and agencies to deliver a planned programme of activities designed to address the needs and requirements of all members of the communities it serves, regenerate those communities and reduce social and economic deprivation.
The charity recognises that each and every member of the community it serves has the ability to contribute to community development and cohesion and their own personal development. The Trustees, having due regard to the guidance of the Charity Commissioners on public benefit, ensure the charity structures its activities to maximise their public benefit.
The charity operates, principally, on the Buttershaw and Woodside social housing estates, situated in the Royds Ward in Bradford South. Both estates have a number of pockets of deprivation in the two worst deciles of deprivation as defined in the Index of Multiple Deprivation and the demand for support to address poverty in all its forms is very high.
The financial year under review continued to be both challenging and rewarding. Government guidelines on the pandemic were fully adhered to which meant that the pre-pandemic activities of the charity were unable to be re-started until late in the financial year and hence our comments from the previous financial year remained relevant. The pandemic did not alter any of the underlying benefits of our activities, but changed the way they had to be delivered and increased the need for them. The communities we serve continued to be badly hit by reductions in income, whether earned from employment or from benefits, as well as additional demands on their diminished income by having to provide meals for their children during school closures. Our Food Bank, linked into the network of similar facilities established by the local Council, and our Food Market, providing low cost food items, continued to provide basic foodstuffs for people in need. We were supported by donations from supermarkets and a wider range of charities to ensure the Bank and the Market were well stocked and able to meet the requirements of our beneficiaries. Our meals on wheels service continued to provide hot meals to community members who had to isolate and those who could not, because of restrictions on movements, do their normal shopping. We observed all distancing and personal protection requirements for all the services we delivered during periods of lockdown. We assembled and distributed food parcels for the benefit of those most seriously affected by restrictions and provided meals to children who were entitled to free school meals, but were not attending school, providing a basic breakfast and a hot lunch time meal. Our befriending service moved from personal visits to daily telephone conversations and expanded to cater for the increased number of people denied their usual social access to activities.
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## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021 (cont’d)**
We were able to continue to provide shopping services and collection of prescriptions whilst observing all distancing and protection guidelines.
Activities with the younger members of the communities were badly hit by the effects of lockdowns. However, we were able to continue provide some support services when lockdowns were lifted by meeting outdoors and being able to listen to their problems and, where feasible, act to reduce them. With the lifting of the most restrictive effects of guidelines, we were able to run our annual Fun Day, which wasn’t able to take place in 2020. We ran this event in conjunction with the Hope, not Hate charity and over 400 people attended, enjoying the games and rides provided and the traditional meals prepared by Syrian and Jamaican communities. We also re-opened our Youth club activities, delivered from our newly refurbished Woodside centre, towards the end of 2021.
Older community members were hardest hit by the continuing pandemic and were not able to participate in our regular programme of meals and activities, until we were allowed to re-start them during the second half of the year as we were allowed to gradually re-open our premises and welcome back previous and new members of the group. By the end of the year, we were able to fully deliver our programme and the group’s enthusiasm for its activities rekindled our own excitement at being able to provide a near to normal service once more. We are indebted to the support and assistance received from volunteering community members, local Councillors, other local charities and Neighbourhood Wardens who helped us maintain our delivery schedules of meals, food parcels and transport to our Hub by driving our vehicles.
Unfortunately, we had to close down, for the major part of the year, our Community Shop and Cafe as well as our Job Cub and financial and benefits advice clinics and our Built in Buttershaw project. However, these re-opened when allowed to and are now operating at or close to pre-pandemic levels. We have tweaked the range of goods sold in our Shop to match the reduced available spend of our communities. We continued to take advantage of the Government’s Coronavirus Job Retention Scheme (CJRS) until its cessation to safeguard the jobs of our staff who were affected by the closures. We were able to ensure all employees were paid their full wages throughout the year by using funding obtained through successful bids made to a range of different sources to top up the amounts received from CJRS to 100% of usual wages. We were able to defer grants funding salaries to later periods where salaries had been supported in the interim by CJRS, ensuring funding over an extended time scale and we thank our funders for their sympathetic understanding in this matter.
We continued to pursue a very focused and vigorous policy of bidding for the number of funding opportunities that arose from funder’s continued reaction to the pandemic and to encourage employees to develop their bid writing skills, mentored by senior staff and trustees. This capacity building exercise was successful in maintaining and even increasing the charity’s levels of grant income received and the upgrading of staff member’s individual skills will prove beneficial to the charity in the medium to long term. We continued to receive donations from local charities, local businesses and members of the general public and thank them for their support.
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## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021 (cont’d)**
Using multi-annual funding obtained in previous years and new funding applications, the charity was able to continue to support work experience and employability programmes run by other organisations in the Bradford District by providing work experience and volunteering opportunities to unemployed persons accessing those programmes leading to employment by the charity or other organisations. We were able to access support under the government’s Kickstart project which has enabled us to continue to provide what we consider as one of the most important underlying objectives of the charity.
The charity was gratified by the ongoing response to its recruitment of volunteers whose contributions to the charity’s objectives were invaluable and appreciated by the charity and community members alike and enabled the charity to deliver considerable additional public benefit through their participation and to contribute to community cohesion.
The Buttershaw Partnership, with local charities, faith based organisations and the local Council’s area based office as members, continued to meet and work together to identify and address the needs of the community. Its work resulted in focussed and pertinent interventions. We began working with the local football team, Bradford Park Avenue, and its charitable Foundation during the year by providing meals to participants in its youth development activities. We also commenced partnership working with Bradford College and Motive8 College to provide work placements for students, particularly those studying Health & Social Care and Youth & Community Work. It is hoped to extend these collaborations in future to directly benefit members of the communities we serve. Bradford Bulls Rugby League Club have also supported a number of our activities providing much appreciated additional resources to contribute to their success
## **Achievements and performance**
The main achievement of the charity during the year was the continued delivery of our Community First Aid programmes to address the immediate impact of the pandemic and the measures taken to control it – poverty though the reduction in disposable income of community members and isolation brought about by various government decisions and guidelines. Later in the year, we followed the Government’s roadmap leading to full withdrawal of restrictive measures which has led to some new form of normality in our beneficiaries’ lives. We have adjusted the delivery of some of the legacy activities of the pandemic. Our Food Market now provides food items at low cost on a price per item basis and we now provide food parcels to those who can show some wish to address the reasons for their need in an attempt to reduce their dependency on our resources. Our Children in Need programme, in its first year of renewed funding, has delivered youth activity sessions when allowed by guidelines, including outdoor sessions. We re-started our full programme when restrictive guidelines were lifted from our newly refurbished Woodside centre, including the use of the new training kitchen to provide Cook and Eat sessions in addition to the traditional activities of our Youth Club. During lockdowns, we continued contact with children and parents and were able to support families with problems through our general assistance programmes and assist with referrals to statutory provision. We were able to re-commence to provide work experience and short term employment to young people on leaving school enabling them to learn employability skills and experience which will assist their job seeking activities and
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## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021 (cont’d)**
prospects in later life. Our catchment area is low in skills achievement. We are working with our partners towards providing a regular training programme from the Woodside centre aimed at providing qualifications that will make our beneficiaries more employment ready and more attractive to would-be employers. We are in preliminary talks with major skills training provider organisations and employers to formulate the content and scope of the training that will be provided. In addition, members of our staff have undergone training and have achieved certified competences to deliver certain sections of the developed curricula. It is planned that the training will tie into our Job Club and advice and welfare schemes in 2022.
Our Community Kitchen was closed to community members during lockdowns, but with the help of volunteers, it became the major food preparation hub for our meal provision services. During 2021, it produced 3500 hot breakfast meals and breakfast packs, 3700 packed lunches and hot meals for children during school holidays when free school meals were unavailable and 1400 meals on wheels for isolating older people and fed our army of up to 50 volunteers on a daily basis. We have re-introduced our lunches and activities meetings for older people since restrictions were relaxed and opened to the general public. Our older people have been enthusiatic supporters of the renewed opening and its activities.
Our Community Shop closed for most of the year, but we continued to advertise on social media and were able to continue trading, albeit on a much reduced scale. As our clientele consists of those most adversely affected by the pandemic, we didn’t foresee the scale of trading quickly reverting to its previous level and we now provide lower cost items for sale, rather than higher priced white goods and furniture as previously. The restrictions in social mobility during the pandemic caused our house clearance service to virtually disappear, which affected the level and type of goods available for resale and contributed to our selling point decisions.
We noted that, during the pandemic, there has been an increase in the incidence of drug use in our local communities, probably as a result of isolation and limited healthy outdoor activities. We decided to provide a drop in advice and guidance service for community members directly or indirectly affected by drug and/or alcohol misuse. A pilot programme commenced following the end of meeting restrictions and showed sufficient interest for us to bid for and obtain funding for an ongoing programme delivered in partnership with a local addiction recovery charity which will complement our existing drop in facilities with local social landlords and the police.
We negotiated with the National Lottery, funders of our The Right Life project, to extend the duration of the project to enable us to use the underspend caused by closure of the project during the pandemic beyond the original finish date to continue to deliver the benefits created by the project. A bid to provide future similar funding will be a major task for 2022, when the extended funding will run out.
Finally, the Trustees would like to acknowledge the massive response by local community members in giving up their time to act as volunteers. They eagerly and energetically embraced the opportunity of helping people whose needs were greater than their own and were an immense
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## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021 (cont’d)**
help in the charity being able to do what it did during 2021 which was reflected in articles in the local and national press and in regional television programmes.
We must also thank our local MP, Judith Cummins, for her unflagging support and enthusiasm for our operation, local Councillors who were willing to roll up their sleeves and work alongside our other volunteers, local Council employees for their help in co-ordinating local responses to the demands arising throughout the year and our own staff including our work placement and work experience staff who have willingly accepted the additional workload arising from the pandemic and its effects and cheerfully put in the extra effort and commitment required and have worked eagerly to re-open the charity post the pandemic restrictions. Normal service has been almost entirely resumed.
## **Financial Review**
The financial statements show that the charity made an increased surplus for the year, indicating sound and prudent financial management throughout. We have referred in this report to the willingness of funders to be more relaxed in terms of reporting and adhering to original project timelines which had enabled us to comply fully with government guidelines, maintain the level of our activities during lockdown and continue thereafter with the pre-pandemic level of services. We are able to operate to a minimum of break-even budget annually and maximise our impacts and public benefit. However, such a financial scenario is not conducive to growing the reserves of the charity. We were able to receive a greater proportion of unrestricted income during the year which has had a favourable effect on our reserves. The Trustees have agreed that the organisation should target having reserves equal to at least 3 month’s unrestricted operating costs to deal with fluctuations and delays in funding or to allow for a structured wind up of its activities, should this be necessary. At 31 December 2021, unrestricted funds stood at £34,261 (2019 - £18,171) which, at 3.7 months, are above the target, much better than 2020 which were equivalent to 2.4 months, but below a more realistic target of 3 months of total operating costs. This target will now become the official policy reserves target of the charity
## **Events after the charity’s financial year end**
Whilst we are formally past the government guidelines, we are sill observing what might be called common sense measures during all our activities and will continue to do so. This will delay any major development of our activities in the first quarter of 2022. However, the charity is in discussions with its various partners to introduce activities relevant to the needs of its communities and their demography which are highlighted in the body of this Trustee’s Report. As always, the charity will not enter into any developments which are not viable from the outset or where funding has not been obtained to cover ongoing costs. There will be fewer opportunities for funding available given the large amounts made available during 2020-21 to combat the effects of the pandemic and 2022 could see a slow and steady return to the pre-pandemic levels of activities, accompanied by low levels of planned new activities.
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## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021 (cont’d)**
## F **und raising**
The charity does not use any professional fundraiser or commercial participator and, consequently, is not a participant in a voluntary scheme for regulating fund raising.
## **Trustees Responsibilities**
The Trustees are responsible for preparing the Trustee’s Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Company law requires the Trustees to prepare financial accounts for each financial year and not to approve them unless they are satisfied that they give a true and fair view of the organisation’s state of affairs and of the incoming resources and applications of resources, including the income and expenditure of the charity, for that period. In preparing the financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently
- observe the principles and methods in the Charity SORP
- make judgements and accounting estimates that are reasonable and prudent
- prepare the financial statements on a going concern basis, unless it is inappropriate to presume the organisation will continue in operation
The Trustees are responsible for keeping adequate financial records that are sufficient to show and explain the organisation’s transactions and disclose with reasonable accuracy at any time the financial position of the organisation. The Trustees are also responsible for the safeguarding of the organisation’s assets and hence for taking reasonable steps for the prevention and detection of fraud or any other irregularities.
Approved by the Trustees and signed on 17th March 2022 by:
ANNE NEWSOME
Anne Newsome Chair of Trustees
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## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## I **NDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
## **REPORT TO THE TRUSTEES OF SANDALE COMMUNITY DEVELOPMENT TRUST on the accounts for the year ended 31 December 2021 Charity number 1154879**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2021.
## **Responsibilites and basis for the Report**
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 which gives me cause to believe that in, any material respect,:
- the accounting records were not kept in accordance with section 130 of the Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Barry Dawson 17[th] March 2021
Fellow of the Institute of Chartered Accountants in England and Wales 15A St Peg Lane Cleckheaton West Yorkshire BD19 3SA
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## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT for the year ended 31 December 2021**
|**Note**
**Income from:**
Donatons
Government grants
2
Charitable actvites
3
Trading actvites
4
**Total income**
**Expenditure on:**
Charitable actvites
5
**Total expenditure**
**Net income/(expenditure)**
**and movement in funds**
Total funds brought forward
11
Total funds carried forward
11|**Unrestricted**
**Restricted**
**Total**
Total
**Funds**
**Funds**
**Funds**
Funds
**2021**
**2021**
**2021**
2020
**£**
**£**
**£**
£
**6,037**
**-**
**6,037**
15,269
**80,323**
**-**
**80,323**
61,821
**5,000**
**112,728**
**117,728**
84,249
**35,380**
**-**
**35,380**
23,380|
|---|---|
||**126,740**
**112,728**
**239,468**
184,719|
||**110,650**
**96,295**
**206,945**
168,853|
||**110,650**
**96,295**
**206,945**
168,853|
||**16,090**
**16,433**
**32,523**
15,866
**18,171**
**11,755**
**29,926**
14,060|
||**34,261**
**28,188**
**62,449**
29,926|
The notes on pages 13 to 21 form part of these financial statements.
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## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **BALANCE SHEET as at 31 December 2021**
|Note
**Fixed Assets**
Tangible assets
8
**Current assets**
Debtors
9
Cash at bank and in hand
Creditors: amounts falling
due within one year
10
**Net Current Assets**
**Net Assets**
Charity funds
Unrestricted funds
11
Restricted funds
11|**2021**
2020
**£**
£
**54,330**
41,659
**6,092**
6,366
**113,426**
96,924
**119,518**
103,290
**111,399**
115,023
**8,119**
-11,733
**62,449**
29,926
**34,261**
18,171
**28,188**
11,755
**62,449**
29,926|**2021**
2020
**£**
£
**54,330**
41,659
**6,092**
6,366
**113,426**
96,924
**119,518**
103,290
**111,399**
115,023
**8,119**
-11,733
**62,449**
29,926
**34,261**
18,171
**28,188**
11,755
**62,449**
29,926|
|---|---|---|
||||
|||**62,449**
29,926|
|||**34,261**
18,171
**28,188**
11,755|
|||**62,449**
29,926|
These accounts are prepared in accordance with provisions of the Charities Act 2011 and Accounting and Reporting: Statement of Recommended Practice applicable to charities preparing their Accounts in accordance with the financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
The Financial Statements were approved and authorised for issue by the Trustees on 17th March 2022 and signed on their behalf by
ANNE NEWSOME Anne Newsome Chair
The notes of pages 13 to 21 form part of these financial statements
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## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **STATEMENT OF CASH FLOWS for the year ended 31 December 2021**
|**Note**
**Cash fows from operatng actvites**
Net cash provided by operatng actvites
12
**Cash fows from investng actvites**
Net Purchases of tangible fxed assets
8
**Net cash used in investng actvites**
**Change in cash and cash equivalents in the year**
Cash and cash equivalents brought forward
**Cash and cash equivalents carried forward**|**2021**
2020
**£**
£
36,767
77,092
-20,265
-31,530|
|---|---|
||-20,265
-31,530|
||16,502
45,562
96,924
51,362|
||113,426
96.924|
The notes on pages 13 to 21 form part of these financial statements
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## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2021**
## **1. Accounting Policies**
## **1.1 Basis of preparation of the financial statements**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP (FRS 102)) and the Charities Act 2011.
Sandale Community Development Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transactional value unless otherwise stated in the relevant accounting policy.
## **1.2 Change in accounting policies**
In previous financial years prior to 2020, the charity prepared a Receipts and Payments Account. The Trustees decided to prepare, from 2020, current and future financial statements on an accruals basis in order to meet funders’ requirements and to align its Financial Statements with the monthly management accounts prepared by the charity.
## **1.3 Charitable status**
The charity is a Charitable Incorporated Organisation (CIO). In the event of the company being wound up, its Trustees are liable for an amount not exceeding £1 each.
## **1.4 Going Concern**
The financial statements have been prepared on a going concern basis on the assumption that the charity is able to carry on operating as a going concern in the foreseeable future, which the Trustees consider appropriate having regard to the following:
The COVID-19 pandemic had a game changing effect on the charity with its main focus changed to that of relieving the effects of the pandemic on the communities it serves, principally poverty in its many forms. A fund raising programme was introduced locally and grant applications made to many charitable and other funders. The results were such that the charity was able to implement relief programmes to meet the needs of its communities and also make up for the loss of income from its trading activities. At 31st December 2021, the charity had sufficient funds in hand to finance a further three months of the same level of activity, without having to use its own reserves. During 2021, advantage was taken of the withdrawal of lockdown requrements to restart its pre-pandemic trading activities However, the disposable income of its customers had been seriously affected by the pandemic and the value of sale items were reduced by stocking lower cost goods with successful results.
## **1.5 Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
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## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS 2021(continued)**
## **1.6 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity is made up of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to an activity are allocated to that activity. Shared costs which are attributable to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of the resources. All staff costs are covered by individual projects and are allocated according to formulae agreed with funders. Depreciation charges are allocated on the basis of use of the asset.
## **1.7 Turnover**
Turnover comprises revenue recognised by the charity in respect of goods and services supplied during the year, exclusive of Value Added Tax.
## **1.8 Tangible fixed assets and depreciation**
All assets with an estimated useful life of more than one year are capitalised. Tangible fixed assets are carried at cost, net of depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less estimated residual value over their expected useful lives on the following bases:
Plant and machinery – 20% per annum or a reducing balance basis Leasehold improvements – 2% per annum on a straight line basis
## **1.9 Operating leases**
Rentals under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.
## **1.10 Debtors**
Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the net amount prepaid.
## **1.11 Cash at bank and in hand**
Cash at bank and in hand includes cash and bank current account balances only.
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## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS 2021(continued)**
## **1.12 Liabilities**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advance payment for the goods and services it must provide.
## **1.13 Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **1.14 Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable organisation for UK Corporation Tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes.
## **1.15 Pensions**
The charity operates a money purchase pension scheme for all employees qualifying for auto-enrolment. There are 4 members of the scheme (2020 – 4). The charity makes contributions in line with the statutory rates which are charged to the Statement of Financial
Affairs as they fall due.
## **1.16 Fund accounting**
Unrestricted funds are those which are available for use by the Trustees at their discretion and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors.
## **2. Government grants**
|**2. Government grants**||
|---|---|
|CJRS grants
COVID support grants|**Unrestricted**
**Restricted**
**Total**
Total
**Funds**
**Funds**
**Funds**
Funds
**2021**
**2021**
**2021**
2020
**32,956**
**-**
**32,956**
57,804
**47,367**
**-**
**47,367**
4,017|
||**80,323**
**-**
**80,323**
61,821|
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**SANDALE COMMUNITY DEVELOPMENT TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS 2021(continued)**
## **3. Income from charitable activities by type of income**
|BBC Children in Need
The Natonal Lotery - RC Fund
Henry Smith
BMDC – Day Opportunites
BMDC - Wellbeing
Incommunites ASG
BMDC – Core costs
Police & Crime Commissioner
I will
BMDC – Cleaner Streets
Small grants
Reevy Hill School
BMDC – Youth Development
Power to Change
BDVCSA
2020|**Unrestricted Restricted**
**Total**
Total
**Funds**
**Funds**
**Funds**
Funds
**2021**
**2021**
**2021**
2020
**£**
**£**
**£**
£
**-**
**37,906**
**37,906**
13,664
**-**
**16,747**
**16,747**
12,878
**-**
**17,059**
**17,059**
29,000
**-**
**9,905**
**9,905**
9,905
**-**
**1,500**
**1,500**
784
**-**
**300**
**300**
1,321
**5,000**
**-**
**5,000**
4,000
**-**
**4,462**
**4,462**
-
**-**
**4,539**
**4,539**
-
**-**
**1,502**
**1,502**
-
**-**
**729**
**729**
618
**-**
**2,150**
**2,150**
3,250
**-**
**4,794**
**4,794**
6,200
**-**
**11,135**
**11,135**
2,129
**-**
**-**
**-**
500|
|---|---|
||**5,000**
**112,728**
**117,728**
84,249|
||7,250
76,999
84,249|
## **4. Trading Activities**
|**4. Trading Actvites**||
|---|---|
|Community Shop
Community Kitchen
Handyman/Environmental actvites
Building rents
2020|**Unrestricted Restricted**
**Total**
Total
**Funds**
**Funds**
**Funds**
Funds
**2021**
**2021**
**2021**
2019
**£**
**£**
**£**
£
**12812**
**-**
**12812**
11216
**18625**
**-**
**18625**
10332
**3473**
**-**
**3473**
902
**470**
**-**
**470**
930|
||**35380**
**-**
**35380**
**23380**|
||23380
-
23380|
16
## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS 2021(continued) 5. Expenditure on charitable activities**
|Direct Costs
Wages and salaries
Natonal Insurance
Pension costs
Recruitment costs
Protectve and Identfying clothing
Rates
Heat, Light and Power
Water
Insurance
Repairs
Cleaning
Advertsing
Printng and Statonery
Communicatons costs
Sundry administraton costs
Vehicle costs
Proft on disposal of Fixed Assets
Depreciaton
2020|**Unrestricted**
**Restricted**
**Total**
Total
**Funds**
**Funds**
**Funds**
Funds
**2021**
**2021**
**2021**
2020
**£**
**£**
**£**
£
**9857**
**2599**
**12456**
39033
**72817**
**75095**
**147912**
113408
**2326**
**2399**
**4725**
2528
**983**
**1013**
**1996**
1675
**-**
**-**
**-**
100
**600**
**534**
**1134**
2192
**-**
**-**
**-**
-19495
**4243**
**3774**
**8017**
9053
**711**
**633**
**1344**
2295
**248**
**221**
**469**
424
**2452**
**2181**
**4633**
4112
**556**
**495**
**1051**
377
**688**
**611**
**1299**
57
**201**
**179**
**380**
231
**2190**
**1948**
**4138**
2975
**154**
**138**
**292**
74
**5031**
**4475**
**9506**
7656
**-**
**-**
**-**
-1382
**7593**
**-**
**7593**
3540|
|---|---|
||**110650**
**96295**
**206945**
168853|
||89760
79093
1688523|
## **6. Net income/(expenditure)**
This is stated after charging:
|This is stated afer charging:|||
|---|---|---|
||**2021**|2020|
||**£**|£|
|Depreciaton of net tangible assets, owned by the charity|**7593**|3540|
|Proft on disposal of Tangible Fixed Assets|**-**|-1382|
During the year, no trustee received any remuneration (2020 – None) or benefit (2020 – None), nor was any trustee reimbursed for expenses (2020 – None)
17
## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **7. Staff numbers and the costs of senior management personnel and staff**
|Staf costs were as follows:|**2021**|2020|
|---|---|---|
||**£**|£|
|Wages and salaries|**147912**|113408|
|Social security costs|**4725**|2528|
|Pension costs|**1996**|1675|
||**154633**|125713|
|The average number of persons employed by the charity during the year was as||follows:|
||**2021**|2020|
||**No.**|No.|
|Management|**1**|1|
|Administraton|**3**|2|
|Project delivery|**8**|7|
||**12**|10|
No employee received remuneration in excess of £60,000 in either year. The key management personnel of the charity are deemed to be the Chief Executive Officer, Finance Officer, Youth Services Manager and Community Development Manager whose employee benefits total £87,305 (2020 - £76,412)
## **8. Tangible fixed assets**
|**8. Tangible fxed assets**||
|---|---|
|**Cost**
At 1 January 2021
Additons
Disposals
At 31 December 2021
**Depreciaton**
At 1 January 2021
Charge for the year
Disposals
At 31 December 2021
**Net Book Value**
At 31 December 2021
At 31 December 2020|**Leasehold**
**Plant &**
**Improvements**
**Machinery**
**Total**
Total
**2021**
**2021**
**2021**
2020
**£**
**£**
£
**7712**
**46285**
**53997**
24250
**13955**
**6310**
**20265**
34647|
||**21667**
**52595**
**74262**
58897
**-**
**-**
**-**
4900|
||**21667**
**52595**
**74262**
53997|
||**77**
**12262**
**12339**
10581
**283**
**7310**
**7593**
3540|
||**360**
**19572**
**19932**
14121
**-**
**-**
**-**
1783|
||**360**
**19572**
**19932**
12338|
||**21307**
**33023**
**54330**
41659|
||**7635**
**34023**
**41658**
13669|
18
## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **9. Debtors**
|**NOTES TO THE FINANCIAL STATEMENTS (contnued)**
**9. Debtors**||
|---|---|
|Other debtors
**10. Creditors: amounts falling due within one year**
Loans
Taxaton and social security
Other creditors
Accrued and deferred income|**2021**
2020
**£**
£
**6092**
6366|
||**2021**
2020
**£**
£
**9000**
9000
**2466**
1578
**1664**
634
**101893**
103811|
||**115023**
115023|
## **11.Statement of funds**
|**11.Statement of funds**||
|---|---|
|Unrestricted Funds
Restricted Funds
BBC Children in Need
The Natonal Lotery - R C Fund
Henry Smith
BMDC – Befriending
Incommunites STEP Programme
WYPCC
I will
BMDC – Adult Care
BMDC = Wellbeing
BMDC – Holiday Hunger
Reevy Hill School
BMDC – Cleaner Streets
BMDC -Youth Development Fund
Power to Change
Small grants
Total funds|**At 1 January**
**At 31**
**December**
**2021**
**Income Expenditure**
**2021**
**£**
**£**
**£**
**£**
**18171**
**126740**
**110650**
**34261**|
||**-**
**37906**
**28498**
**9408**
**2588**
**16747**
**15417**
**3918**
**2417**
**17059**
**10377**
**9099**
**2476**
**9905**
**9905**
**2476**
**616**
**300**
**916**
**-**
**1238**
**4462**
**4462**
**1238**
**-**
**4539**
**4539**
**-**
**100**
**-**
**100**
**-**
**-**
**1500**
**1500**
**-**
**1000**
**-**
**1000**
**-**
**-**
**2150**
**2150**
**-**
**-**
**1502**
**1502**
**-**
**-**
**4794**
**4794**
**-**
**11135**
**11135**
**-**
**1320**
**729**
**-**
**2049**|
||**11755**
**112728**
**96295**
**28188**|
||29926
239468
206945
62449|
19
## **SANDALE COMMUNITY DEVELOPMENT TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS 2021 (continued) Statement of funds – previous year**
|**NOTES TO THE FINANCIAL STATEMENTS 2021 (contnued)**
**Statement of funds – previous year**|**S 2021 (contnued)**|**S 2021 (contnued)**|
|---|---|---|
|**At 1**
**January**
**At 31**
**December**
**2020**
**Income Expenditure**
**2020**
£
£
£
£
Unrestricted Funds
4228
103703
89760
18171
Restricted Funds
BBC Children in Need
-
13664
13664
-
The Natonal Lotery - R C Fund
1208
12878
11498
2588
Henry Smith
2417
29000
29000
2417
Incommunites STEP Programme
616
-
-
616
BMDC – Core costs
1000
-
1000
-
BDVCSA – Diabetes Project
-
500
500
-
Holiday Hunger
-
4017
3017
1000
Small grants
702
618
-
1320
BMDC – Day Opportunites
2476
9905
9905
2476
WYPCC
1238
1321
1321
1238
BMDC – Adult Care
175
784
859
100
BMDC – Youth Development
-
6200
6200
-
Power to Change
-
2129
2129
-
9832
81016
79093
11755
Total funds
14060
184719
168853
29926
**11. Analysis of net assets between funds**
Analysis of net funds between funds – current year
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
Tangible fxed assets
**54331**
**54331**
Current assets
**91329**
**28188**
**119517**
Creditors due within one year
**-111399**
**-111399**
**34261**
**28188**
**62449**
Analysis of net assets between funds - previous year
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
Tangible fxed assets
41659
41659
Current assets
91535
11755
103290
Creditors due within one year
-115023
-115023
18171
11755
29926|**At 1**
**January**
**At 31**
**December**
**2020**
**Income Expenditure**
**2020**
£
£
£
£
4228
103703
89760
18171||
||-
13664
13664
-
1208
12878
11498
2588
2417
29000
29000
2417
616
-
-
616
1000
-
1000
-
-
500
500
-
-
4017
3017
1000
702
618
-
1320
2476
9905
9905
2476
1238
1321
1321
1238
175
784
859
100
-
6200
6200
-
-
2129
2129
-||
||9832|81016
79093
11755|
||14060|184719
168853
29926|
|||**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**54331**
**54331**
**91329**
**28188**
**119517**
**-111399**
**-111399**|
|||**34261**
**28188**
**62449**|
|||**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
41659
41659
91535
11755
103290
-115023
-115023|
|||18171
11755
29926|
20
## **SANDALE COMMUNITY DEVELOPMENT TRUST**
|**NOTES TO THE FINANCIAL STATEMENTS (contnued)**|||
|---|---|---|
|**12.Reconciliaton of net movement in funds to net cash fow from operatng actvites**|||
||**2021**|2020|
||**£**|£|
|Net expenditure for the year (from the Statement of Financial Actvites)|32523|15866|
|Adjustment for:|||
|Depreciaton charges, less proft on fxed assets sales|7593|3540|
|(Increase) /decrease in debtors|274|-2486|
|Increase /(decrease)in creditors|-3623|60172|
|Net cash provided by operatng actvites|36767|77092|
21