OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Sandale Community Development Trust

2024-12-31-accounts

SANDALE COMMUNITY DEVELOPMENT TRUST

REGISTERED CHARITY NUMBER: 1154879

SANDALE COMMUNITY DEVELOPMENT TRUST

TRUSTEES’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1

SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

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 Anne Newsome Chair Peter Bloom Treasurer Jayne Wormald Cllr Thomas Hughes Mary Hussler

Chief Executive: Cllr 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.

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.

2

SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024(cont’d)

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 challenging and rewarding. The charity was faced by problems in attracting funding once funders moved way from funding post pandemic recovery activities, resulting in more charities chasing fewer funding opportunities exacerbated by local authorities having their budgets squeezed. However, demand for our services and support have remained at the same level or even higher than in past recent years. Inflationary pressures, especially on food and utility prices, increased the demand for our services particularly for our membership based Food Market, formed post the cessation of our Food Bank. The market offers the opportunity for beneficiaries to purchase a fixed number of items for a fixed price, enabling them to make considerable savings on shop prices. By the end of the financial year under review, membership had grown to over 700 compared with 400 for the previous year. We have been supported by donations from an increasing number of supermarkets and a wide range of charities that ensured the Market was well stocked and refreshed on a daily basis with a range of products to meet our beneficiaries’ needs. The membership programme has enabled us to identify community members who could benefit from our other activities. Our thrice a week provision of hot meals and entertainment for our older citizens has proved very popular and successful. Participants pay a fee that includes a hot three course meal, transport to and from their homes and post-dining activities such as bingo, board games, quizzes and musical entertainment. An increasing number of our attendees have exhibited dementia symptoms and we established a separate area for them to enjoy the benefits of the service with increased levels of support. We have identified this as an area where our support can make a difference and are working towards providing a tailored service for this cohort and, separately, offering some respite for their carers. We continued to supply meals to children, providing a basic or a hot breakfast to ensure they start the day well and to take financial pressure off their parents. Our befriending service continued with daily telephone conversations or visits to cater for the increasing number of people denied social access to activities.

3

SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 (cont’d)

We were able to continue to provide shopping services and collection of prescriptions for persons with mobility problems.

Our stand alone facility, The Den, to the front of our main building is used to provide a warm space for use by local residents who can eat hot sandwiches and drinks, at no cost, from our Cafe, charge phones, use the internet, generally socialise with family and friends and speak with representatives of the Council Warden service and the local social housing provider.

We were able to run a full range of activities for young persons throughout the year from our refurbished premises at Woodside. Unfortunately, we were unable to access funding for this provision at the same level for 2025 and will have to scale back the number of hours during which it is provided. We were successful in obtaining finance from the Council’s HAF programme which enabled us to run activities and provide food for young persons throughout each school holiday period, taking both resource and financial pressure off their parents. We became involved with the young persons programme run by Bradford Bulls Rugby League Club by providing food for their development activities, continuing our long running relationship with their Community Development programme. Our own Fun Day took place during the summer and provided its usual mix of food, rides, games and activities for parents and children, which were enjoyed by all who attended. We were able to run our full range of Christmas activities once more. We held a Christmas appeal and many people and organisations donated gifts and toys. Schools, children’s centres and community members nominated recipients and our volunteers and work experience staff wrapped the presents ready for distribution – the surprise gifts were received gratefully by the children. We ran a Christmas event as part of our HAF activities where young persons were provided with a meal, a visit from Santa and an opportunity to take a ride on his Sleigh.

The pilot Prince’s Trust educational programme based at our Buttershaw Hub in conjunction with Bradford College consisting of three twelve week long programmes with participants who are young people not in education, employment or training continued It provides a mixture of formal teaching, community projects and work experience aimed at getting the young people back into mainstream activities. The charity received payments for the rent of the premises and the cost of providing meals and refreshments, increasing our trading income. For 2025, the College has decided to take this provision back in house, but will continue to provide a wider range of courses based in our premises going forward.

We are indebted for the support and assistance received from volunteering community members, local Councillors, other local charities and Neighbourhood Wardens who continued to help us deliver our scheduled activities throughout the year. Bradford Bulls and the Hope not hate charity deserve a special mention for supporting our full day events and we hope to extend our working together with similar organisations to improve the quality of the services we provide to our communities. We will continue to seek to create working partnerships with other local and national organisations with similar aims and objectives to improve our joint offers to needy beneficiaries.

4

SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 (cont’d)

We were able to operate our Community Shop and Cafe throughout the year The Community Shop has not recovered from the effects of the pandemic and those of inflation on the disposable income of our community with demand for household white goods reducing sharply, but the Community Cafe was very busy, albeit mainly through the activities detailed throughout this Report rather than through increased passing trade and local community drop-in use. As reported last year, funding from two of our major funders, Children in Need and the National Lottery Reaching Communities Fund ended in 2023 and our bids to renew were unsuccessful contributing to the financial result for the year.

We continued to pursue a very focused and vigorous policy of bidding for funding opportunities, which have proved to be fewer than in previous years, and to encourage employees to develop their bid writing skills, mentored, as required, by senior staff and trustees. This capacity building exercise was, unfortunately, unsuccessful in maintaining the charity’s levels of grant income received at the same level as the previous year. It has proved very difficult to compete against larger organisations with far greater experience and available bidding resources. We continued to receive donations from local charities, local businesses and members of the general public and thank them for their support.

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 and to groups of students from Bradford College, who experienced working in a community based organisation and enthusiastically joined in our activities.

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.

Following the success of Andy Walsh, our CEO, in being elected as a Councillor for Wyke ward in South Bradford during 2022, one of our Trustees, Tom Hughes, was elected as Councillor for the same ward in May 2024. We congratulate him on his success. Tom came to the charity’s predecessor organisation for work experience and was employed when that was completed. He worked as a Community Development Worker and developed into a successful fundraiser for the charity, writing many successful funding bids. His experience of working closely with the local community will, no doubt, be of use in developing the implementation of the newly announced Civil Service Covenant within the Bradford District.

Achievements and performance

The charity continued the delivery of our Community Physical and Mental First Aid programmes on a monthly basis, training 54 (2023- 63) people – community members, community workers and

5

SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 (cont’d)

students, funded by the NHS to address the residual impacts of the pandemic and upskill people in this area. Our Food Market now provides food items at low cost on a price per a number of items basis and we provide food parcels only to those who can show some commitment to address the reasons for their need in an attempt to reduce their dependency on our resources. We served 6432 (2023 -5926) customers at the Market. We were able to commence to supply other local community organisations with surplus food for the benefit of their members as a result of increased donations from supporting supermarkets and charities and 726 (2023 - Nil) customers benefited from this activity.

348 (2023 – 247) children attended our Youth Club sessions, whilst we delivered 472 (2023 - 472) activities for Young People under the HAF programme.

Our Community Kitchen continued as the major food preparation hub for our meal provision services. During 2024, it produced 2037 hot meals for community members, 1690 packed lunches for children during school holidays when free school meals were unavailable, 400 hot meals for young people at the Bradford Bulls Foundation’s programme and fed our volunteers, work experience and Prince’s Trust attendees on a daily basis as well as drop-in customers. We view this focused approach as more beneficial than opening purely as a passing trade cafe and thank all who have rolled up their sleeves and helped with food preparation and cooking – on what has become an almost industrial scale.

Our Community Shop’s trading has not returned to the previous pre-pandemic levels of activity, principally due to the lasting effect of the financial hardships brought on by COVID and inflation, which has affected our community widely. We now provide lower cost items for sale, rather than higher priced white goods and furniture as previously. We changed how we use our ground floor area, reducing the area taken up by the Shop to provide additional facilities for our more popular activities.

We remained committed to listening to our members and providing responses to their needs wherever we were able to within the constraints of our financial and human resources. Our Community Shop continued to operate, but with the general decrease in the disposable income of our members, its turnover dropped significantly and we aimed at supplying domestic necessities rather than larger items of white goods and furniture. Bids to replace or renew funding from National Lottery, funders of our The Right Life project, and Children in Need, funder of our youth programme, were unsuccessful and had a negative effect on our financial results and on some related activities. However, we will continue to bid for future similar funding in 2025. We have been successful in accessing funding from the Household Support Fund and Feeding Britain for 2025 which will underpin our support activities in future. HAF funding has also been awarded to us to continue this very necessary support for our young people. We have also combined our small repairs and odd jobs support with some our befriending activities to create a Home Help

6

SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 (cont’d)

programme which, for a small charge, will provide help in the house with cleaning, odd jobs and errand running for community members who are unable to do these things, themselves. Initial take up has been very encouraging.

Finally, the Trustees would like to acknowledge the positive response by local community members in giving up their time to act as volunteers. They have eagerly and energetically embraced the opportunity of helping people whose needs were greater than their own and were an immense help in the charity being able to do what it has done during a period of troubled times.

We must also again thank our local MP, Judith Cummins, for her unflagging support and enthusiasm for our operation, local Councillors who attended our functions and helped 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 due to the increased demand for our services and have cheerfully put in the extra effort and commitment required and have worked eagerly to maintain the charity’s response.

Financial Review and reserves policy

The financial statements show that the charity made a deficit for the year, due to the loss of major funding streams as set out elsewhere in this report. The amount of funding available to community based charities during 2024 reduced considerably from that in previous years due the realignment of funders post pandemic and the increased competition for funding. We have pursued during the year a very active approach to bidding opportunities, using funding databases and local knowledge to identify such opportunities, but our team of bid writers have not been as successful. We have continued to access smaller pots of funding that match our ethos, our resources and our beneficiaries’ needs. We managed to retain the services of our core staff to maintain the level of support we were able to provide. We continue to operate to a minimum of a break-even budget annually, set reasonable and achievable targets for additional funding and maximise our impacts and public benefit. However, such a financial scenario is not conducive to growing the reserves of the charity.

The Trustees have agreed that the organisation should target having reserves equal to at least 3 month’s total 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 2024, unrestricted funds stood at £54,812 (2023 - £ 69,752) which, at 3.9 months, is above the charity’s agreed target of 3 months of total operating costs, but lower than the equivalent figure for 2023 of 4.5 months.

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.

7

SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 (cont’d)

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:

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 2025 by:

ANNE NEWSOME

Anne Newsome (Chair of Trustees)

8

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 2024 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 2024.

Responsibilities 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,:

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 2025

Fellow of the Institute of Chartered Accountants in England and Wales

53a Knowles Lane

Gomersal Cleckheaton West Yorkshire BD19 4LE

9

SANDALE COMMUNITY DEVELOPMENT TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT for the year ended 31 December 2024

Note
Income from:
Donatons
Charitable actvites
2
Trading actvites
3
Total income
Expenditure on:
Charitable actvites
4
Total expenditure
Net income/(expenditure)
and movement in funds
Total funds brought forward
10
Total funds carried forward
10		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2024
2024
2024
2023
£
£
£
£
587
-
587
2,484
14,616
84,255
98,871
127,312
56,109
-
56,109
59,625
71,312
84,255
155,567
189,421
86,252
84,255
170,507
188,121
86,252
84,255
170,507
188,121
-14940
-
-14,940
1,300
69.752
-
69,752
68.452
54,812
-
54,812
69,752

The notes on pages 13 to 21 form part of these financial statements.

10

SANDALE COMMUNITY DEVELOPMENT TRUST

BALANCE SHEET as at 31 December 2024

Note
Fixed Assets
Tangible assets
7
Current assets
Debtors
8
Cash at bank and in hand
Creditors: amounts falling
due within one year
9
Net Current Assets
Net Assets
Charity funds
Unrestricted funds
10
Restricted funds
10		 2024
2023
£
£
52,495
51,295
2,375
6,710
36,677
47,870
39,052
54,580
36,735
36,123
2,317
18,457
54,812
69,752
54,812
69,752
-
-
54,812
69,752		 2024
2023
£
£
52,495
51,295
2,375
6,710
36,677
47,870
39,052
54,580
36,735
36,123
2,317
18,457
54,812
69,752
54,812
69,752
-
-
54,812
69,752
54,812
69,752
54,812
69,752
-
-
54,812
69,752

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 2025 and signed on their behalf by

ANNE NEWSOME Anne Newsome Chair

The notes of pages 13 to 21 form part of these financial statements

11

SANDALE COMMUNITY DEVELOPMENT TRUST

STATEMENT OF CASH FLOWS for the year ended 31 December 2024

Note
Cash fows from operatng actvites
Net cash provided by operatng actvites
12
Cash fows from investng actvites
Net Purchases of tangible fxed assets
7
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		 2024
2023
£
£
(3,740)
(9,229)
(7,453)
(3,087)
(7,453)
(3,087)
(11,193)
(12,316)
47,870
60.186
36,677
47,870

The notes on pages 13 to 21 form part of these financial statements

12

SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

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: Competition for funding of charities has increased within a reduced funding availability and smaller charities find themselves at a disadvantage compared with larger ones who have more advanced resources available to them to produce better focussed and better articulated bids. The charity has built up a data bank of potential bidding opportunities and potential funders and will continue to submit bids to all relevant bodies on a very regular basis. Other Local charities of a similar size report the same problems, although the track record of the charity gives it the edge over competing ones.

2025 has continuing problems for the community sector with national government funding unable to address increased costs at local government level which will reduce the funding available to the voluntary and community sector. The charity will seek to remedy this position from external funding agencies using its proven record of supporting its local community and remains confident it will be able to do so.

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.

13

SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2024 (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.

14

SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2024 (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 (2023 – 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.

15

SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2023(continued)

2. Income from charitable activities by type of income

BMDC – Mayors Community Fund
BBC Children in Need
BMDC – Day Opportunites
BMDC – Core grants
BMDC – Friendship Grant
Incommunites ASG
Leeds Community Foundaton
Bradford Youth Fund
Bradford VCS Alliance
BMDC – Safer Communites
BMDC – Warm Spaces
BMDC – Surplus Food
UKSPCF
Small grants
BMDC – Household Support Fund
BMDC - HAF
NHS – Local Health
Morrison Foundaton
2023		 Unrestricted Restricted
Total
Total
Funds
Funds
Funds
Funds
2024
2024
2024
2023
£
£
£
£
20,000
20,000
-
-
-
-
29,741
-
17,771
17,771
15,289
6.336
-
6,336
10,904
1,161
1,161
-
-
2,292
2,292
200
-
-
-
10,960
-
5,983
5,983
4,125
-
2,110
2,110
2,500
-
234
234
5,617
-
4,310
4,310
7,385
9,987
9,987
-
-
1,005
1,005
4,500
-
1,702
1,702
2,091
8,280
-
8,280
-
-
15,200
15,200
25,723
-
-
-
3,312
-
2,500
2,500
4,965
14,616
84,255
98,871
127,312
11,223
116,089
127,312
-

3. Trading Activities

3. Trading Actvites
Community Shop
Community Kitchen
Handyman/Environmental actvites
Training
Building rents
2022		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2024
2024
2024
2023
£
£
£
£
2632
-
2632
6726
46814
-
46814
41451
63
-
63
7255
-
-
-
-
6600
-
6600
4193
56109
-
56109
59625
59625
-
59625

16

SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2022(continued)

4. Expenditure on charitable activities

Direct Costs
Wages and salaries
Natonal Insurance
Pension costs
Recruitment costs
Staf training
Protectve and Identfying clothing
Rates
Heat, Light and Power
Water
Insurance
Repairs
Cleaning
Advertsing
Printng and Statonery
Communicatons costs
Sundry administraton costs
Motor and travel costs
Depreciaton, less capital grant credit
2020		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2024
2024
2024
2023
£
£
£
£
4,768
5,603
10,371
22,492
44,293
71,859
116,152
118,020
797
1,293
2,090
2,181
718
1,166
1,884
1,725
-
-
-
50
42
6
48
1,258
54
8
62
92
376
54
430
411
9,681
1,412
11,093
12,781
140
21
161
867
-
-
-
534
4,011
585
4,596
4,446
1,131
165
1,296
892
26
4
30
892
282
41
323
336
3,048
445
3,493
2,947
10
2
12
-
10,902
1,591
12,493
11,683
5,973
-
5,973
6,514
86,252
84,255
170,507
188,121
72,032
116,089
188,121

5. Net income/(expenditure)

This is stated after charging:

Capital grant credit
Depreciaton of net tangible assets, owned by the charity		 2024
2023
£
£
(280)
-
6,253
6,514

During the year, no trustee received any remuneration (2023 – None) or benefit (2023 – None), nor was any trustee reimbursed for expenses (2023 – None)

17

SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2023 (continued)

6. Staff numbers and the costs of senior management personnel and staff

Staf costs were as follows: 2024 2023
£ £
Wages and salaries 116,152 118,029
Social security costs 2,090 2,181
Pension costs 1,884 1,725
120,126 121,926
The average number of persons employed by the charity during the year was as follows:
2024 2023
No. No.
Management 1 1
Administraton 2 2
Project delivery 5 5
8 8

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, and Finance Officer, whose employee benefits total £53,147 (2023- £50,490)

7. Tangible fixed assets

7. Tangible fxed assets
Cost
At 1 January 2024
Additons
Disposals
At 31 December 2024
Depreciaton
At 1 January 2024
Charge for the year
Disposals
At 31 December 2024
Net Book Value
At 31 December 2024
At 31 December 2023		 Leasehold
Plant &
Improvements
Machinery
Total
Total
2024
2024
2024
2023
£
£
£
27,323
57,643
84,966
81,879
492
6,961
7,453
3,305
27,815
64,604
92,419
85,184
-
-
-
218
27,815
64,604
92,462
84,966
2,025
31,646
33,671
27,157
555
5,698
6,253
6,514
2,580
37,344
39,924
33,671
-
-
-
-
2,580
37,344
39,924
33,671
25235
27260
52495
51295
25,298
25,997
51,295
54,722

18

SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2024 (continued)

8. Debtors
2024 2023
£ £
Other debtors 2,375 6,710
9. Creditors: amounts falling due within one year
2024 2023
£ £
Loans 4,500 4,500
Taxaton and social security 3,604 3,631
Other creditors - -
Accrued and deferred income 28,631 27,992
36,735 36,123
10.Statement of funds
At 31
At 1 January December
2024 **Income ** Expenditure 2024
£ £ £ £
Unrestricted Funds 69,752 71,312 86,252 54,812
Restricted Funds
BMDC – Mayors Community Fund - 20,000 20,000 -
BMDC – Befriending - 17,771 17,771 -
BMDC - HAF - 15,200 15,200 -
BMDC – Safer Communites - 234 234 -
BMDC – Warm Spaces - 4,310 4,310 -
BMDC – Friendship grant - 1,161 1,161 -
BMDC – surplus food - 9,987 9,987 -
UKSPF - 1,005 1,005 -
Morrison Foundaton - 2,500 2,500 -
Incommunites ASG - 2,292 2,292 -
Bradford Youth Fund - 5,983 5,983 -
Bradford VCS Alliance - 2,110 2,110 -
Small grants - 1,702 1,702 -
- 84,255 84,255 -
Total funds 69,752 155,567 170,507 54,812

19

SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2023 (continued)

Statement of funds – previous year

Statement of funds – previous year
At 1
January
At 31
December
2023
Income
Expenditur
e
2023
£
£
£
£
Unrestricted Funds
68,452
73,322
72,022
69,752
Restricted Funds
BBC Children in Need
-
29,742
29,742
-
BMDC – Day Opportunites
-
15,289
15289
-
BMDC – Safer Communites
-
5,616
5,616
-
BMDC – HAF
-
25,723
25,723
-
BMDC – Warm Spaces
-
7,385
7,385
-
Small grants
-
1,972
1,972
-
Leeds Community Foundaton
-
10,960
10,960
-
Maximus
2,500
2,500
-
NHS – Local Health
-
3,312
3,312
-
UKSPF
-
4,500
4,500
-
Morrison Foundaton
-
4,965
4,965
-
Bradford Youth Fund
-
4,125
4,125
-
-
116,089
116,089
-
Total funds
68452
189,411
188,111
69,752
11. Analysis of net assets between funds
Analysis of net funds between funds – current year
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
Tangible fxed assets
52,495
-
52,495
Current assets
39,052
-
39,052
Creditors due within one year
-36,735
-
-36,735
54,812
-
54,812
Analysis of net assets between funds - previous year Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
Tangible fxed assets
51,295
-
51,295
Current assets
54,580
-
54,580
Creditors due within one year
-36,123
-
-36,123
69,752
-
69,752		 At 1
January
At 31
December
2023
Income
Expenditur
e
2023
£
£
£
£
68,452
73,322
72,022
69,752
-
-
-
-
-
-
-
-
-
-
-		 29,742
29,742
-

15,289
15289
-

5,616
5,616
-

25,723
25,723
-

7,385
7,385
-

1,972
1,972
-

10,960
10,960
-
2,500
2,500
-

3,312
3,312
-

4,500
4,500
-
4,965
4,965
-
4,125
4,125
-
- 116,089
116,089
-
68452 189,411
188,111
69,752
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
52,495
-
52,495
39,052
-
39,052
-36,735
-
-36,735
54,812
-
54,812
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
51,295
-
51,295
54,580
-
54,580
-36,123
-
-36,123
69,752
-
69,752

20

SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2024 (continued)

NOTES TO THE FINANCIAL STATEMENTS 2024 (contnued) NOTES TO THE FINANCIAL STATEMENTS 2024 (contnued) NOTES TO THE FINANCIAL STATEMENTS 2024 (contnued)
12.Reconciliaton of net movement in funds to net cash fow from operatng actvites
2024 2023
£ £
Net expenditure for the year (from the Statement of Financial Actvites) -14,940 1300
Adjustment for:
Depreciaton charges 6,253 6514
(Increase) /decrease in debtors 4,335 648
Increase /(decrease)in creditors 612 -17691
Net cash provided by operatng actvites -3740 -9229

21