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2025-12-31-accounts

SANDALE COMMUNITY DEVELOPMENT TRUST

REGISTERED CHARITY NUMBER: 1154879

SANDALE COMMUNITY DEVELOPMENT TRUST

TRUSTEES’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

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 Thomas Hughes Mary Hussler

Chief Executive: 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.

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SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025(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 continuing problems in attracting funding once funders moved away 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 nearly 800 compared with 700 for the previous year. We have been supported by donations from an increasing number of supermarkets and a wide range of charities that have 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 will make a difference and have worked 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.

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SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 (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 2024 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 took this provision back in house, but continued to provide a construction training course based in our premises going on a similar financial basis to the former Princes Trust work. A progression into work and learning course was commenced during 2025 aimed at young people not in education, employment or training (NEET), principally within our geographical area of operation.

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.

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SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 (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 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 have been unsuccessful, but were covered by new funding through successful bids in 2025.

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 more successful in increasing the charity’s levels of grant income to above the level of the previous year. It is still proving 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.

Achievements and performance

The charity continued the delivery of our Community Physical and Mental First Aid programmes on a monthly basis, training 65 (2024- 54) people – community members, community workers and students. Completion of this training enables people seeking employment to enhance their C.V.s and, hopefully, improve their chances of success. The training has been integrated into the training programmes previously described in this Report

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 5,251 (2024 -6432) 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 741 (2024 - 726) customers benefited from this activity. In connection with the local Credit Bank, we introduced a facility whereby customers

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SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 (cont’d)

would have £1 transferred into their Credit Bank account for every £10 spent

348 (2024 – 348) children attended our Youth Club sessions, whilst we delivered 472 (2024 - 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 2025, it produced 3,236 (2024-2037) hot meals for community members, 2,200 (2024-1690) packed lunches for children during school holidays when free school meals were unavailable, 300 (2024 - 400) hot meals for young people at the Bradford Bulls Foundation’s programme and fed our volunteers, work experience and training course 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 a commercial 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, both of which have 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 space 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 have succeeded in bidding for funding to replace the former and our charitabe income increased in 2025 compared with 2024. Our bidding efforts will continue undiminished into 2026. We have been successful in accessing funding from the Household Support Fund and Feeding Britain for 2026 which will underpin our support activities in future. HAF funding has also been awarded to us to continue this very effective and enjoyable 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 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.

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SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 (cont’d)

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 offer to its beneficiaries.

Financial Review and reserves policy

The financial statements show that the charity made a surplus for the year, a welcome change from the deficit incurred in 2024. 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 2025 showed a continued decrease 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 relatively successful as in past years in terms of the percentage of successful bids. 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 to maximise our impacts and public benefit. However, such a financial scenario is not conducive to significantly 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 2025, unrestricted funds stood at £63,765 (2024 - £ 54,812) which, at 4.4 months (2024 – 3.9 months), is above the of charity’s agreed target of 3 months of total operating costs. The charity produced a net cash inflow of £18,551 compared with a net outflow of £11,193 in 2024.

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

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SANDALE COMMUNITY DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 (cont’d)

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 8[th] June 2026 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 2025 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 2025.

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 8[th] June 2026

Fellow of the Institute of Chartered Accountants in England and Wales

53a Knowles Lane Gomersal Cleckheaton West Yorkshire BD19 4LE

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SANDALE COMMUNITY DEVELOPMENT TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT
for the year ended 31 December 2025
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
Note £ £ £ £
Income from:
Donatons 798 3,250 4,048 587
Charitable actvites 2 13,866 89,336 103,202 98,871
Trading actvites 3 76,669 - 76,669 56,109
Total income 91,333 92,586 183,919 155,567
Expenditure on:
Charitable actvites 4 82,380 92,586 174,966 170,507
Total expenditure 82,380 92,586 174,966 170,507
Net income/(expenditure)
and movement in funds 8,953 - 8,953 -14,940
Total funds brought forward 10 54,812 - 54,812 69,752
Total funds carried forward 10 63,765 - 63,765 54,812

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 2025
2025
2024
Note
£
£
Fixed Assets
Tangible assets
7
49,607
52,495
Current assets
Debtors
8
1,140
2,375
Cash at bank and in hand
55,228
36,677
56.368
39,052
Creditors: amounts falling
due within one year
9
42,210
36,735
Net Current Assets
14,158
2,317
Net Assets
63,765
54,812
Charity funds
Unrestricted funds
10
63,765
54,812
Restricted funds
10
-
-
63,765
54,812		 BALANCE SHEET
as at 31 December 2025
2025
2024
Note
£
£
Fixed Assets
Tangible assets
7
49,607
52,495
Current assets
Debtors
8
1,140
2,375
Cash at bank and in hand
55,228
36,677
56.368
39,052
Creditors: amounts falling
due within one year
9
42,210
36,735
Net Current Assets
14,158
2,317
Net Assets
63,765
54,812
Charity funds
Unrestricted funds
10
63,765
54,812
Restricted funds
10
-
-
63,765
54,812		 BALANCE SHEET
as at 31 December 2025
2025
2024
Note
£
£
Fixed Assets
Tangible assets
7
49,607
52,495
Current assets
Debtors
8
1,140
2,375
Cash at bank and in hand
55,228
36,677
56.368
39,052
Creditors: amounts falling
due within one year
9
42,210
36,735
Net Current Assets
14,158
2,317
Net Assets
63,765
54,812
Charity funds
Unrestricted funds
10
63,765
54,812
Restricted funds
10
-
-
63,765
54,812
63,765
54,812
63,765
54,812
-
-
63,765
54,812

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 8th June 2026 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 2025

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		 2025
2024
£
£
21,732
(3,740)
(3,181)
(7,453)
(3,181)
(7.453)
18,551
(11,193)
36,677
47,870
55,228
36,677

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 2025

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.

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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.

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SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2025 (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 (2025 – 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.

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SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2023(continued)

2. Income from charitable activities by type of income

BMDC – Mayors Community Fund
Tesco
BMDC – Community Support
BMDC – Core grants
BMDC – Friendship Grant
Incommunites ASG
Incommunites – Micro grant
Bradford Youth Fund
Bradford VCS Alliance
BMDC – Safer Communites
BMDC – Warm/welcome Spaces
BMDC – Surplus Food
UKSPCF
Small grants
BMDC – Household Support Fund
BMDC – Holiday Actvites Fund
Feeding Britain
Royds Community Associaton
Morrisons Foundaton
2024
3. Trading Actvites
Community Shop
Community Kitchen/Market
Home Help/Environmental actvites
Community Lunches
Building rents
2024		 Unrestricted Restricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
-
-
-
20,000
1,000
-
1,000
-
-
13,452
13,452
17,771
11,562
-
11,562
6.336
3,840
3,840
1,161
1,096
1,096
2,292
-
908
908
-
-
292
292
5,983
-
1.597
1.597
2,110
-
-
-
234
-
3,900
3,900
4,310
-
-
9,987
-
2,011
2,011
1,005
208
1,630
1,838
1,702
42,441
42,441
8,280
-
15,465
15,465
15,200
-
2,800
2,800
-
1,000
1,000
-
-
-
-
2.500
13,866
89,336
103,202
98.871
14,616
84,255
98,871
-
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
2332
-
2332
2632
43915
-
43915
35978
2914
-
2914
63
22756
-
22756
10836
4752
-
4752
6600
76669
-
76669
56109
56109
-
56109

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SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2025 (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
2025
2025
2025
2024
£
£
£
£
2,546
24,617
27,163
10,371
53,183
53,914
107,097
116,152
880
892
1,772
2,090
923
936
1,859
1,884
-
-
-
-
192
120
312
48
195
122
317
62
436
291
727
430
5,641
3,526
9,167
11,093
67
23
90
161
-
-
-
-
2,620
1,637
4,257
4,596
1,101
688
1,789
1,296
39
24
63
30
34
17
51
323
2,030
1,268
3,298
3,493
-
-
-
12
7,208
4,511
11,719
12,493
5,285
-
5,285
5,973
82,380
92,586
174,966
170,507
86,252
84,255
170,507

5. Net income/(expenditure)

This is stated after charging:

Capital grant credit
Depreciaton of net tangible assets, owned by the charity		 2025
2024
£
£
(784)
-
6,069
6,514

During the year, no trustee received any remuneration (2024 – None) or benefit (2024 – None), nor was any trustee reimbursed for expenses (2024 – None)

17

SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2025 (continued)

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

Staf costs were as follows: 2025 2024
£ £
Wages and salaries 107,097 116,152
Social security costs 1,772 2,090
Pension costs 1,859 1,884
110,728 120,126
The average number of persons employed by the charity during the year was as follows:
2025 2024
No. No.
Management 1 1
Administraton 2 2
Project delivery 4 5
7 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 the Training & Finance Officer, whose employee benefits total £52,812 (2024- £53,147)

7. Tangible fixed assets

7. Tangible fxed assets
Cost
At 1 January 2025
Additons
Disposals
At 31 December 2025
Depreciaton
At 1 January 2025
Charge for the year
Disposals
At 31 December 2025
Net Book Value
At 31 December 2025
At 31 December 2024		 Leasehold
Plant &
Improvements
Machinery
Total
Total
2054
2025
2025
2024
£
£
£
27,815
64,604
92,419
84,966
-
3,181
3,181
7,453
27,815
67,785
95,600
92,419
-
-
-
-
27,815
67,785
95,600
92,419
2,580
37,344
39,924
33,671
556
5,513
6,069
6,253
3,136
42,857
45,993
39,924
-
-
-
-
3,136
42,857
45,993
39,924
24679
24928
49607
52495
25,235
27,260
52,495
51,265

18

SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2025 (continued)

8. Debtors
2025 2024
£ £
Other debtors 2,375 2,375
9. Creditors: amounts falling due within one year
2025 2024
£ £
Loans 4,500 4,500
Taxaton and social security 3,604 3,631
Other creditors - -
Accrued and deferred income 34,106 27,992
42,210 36,123
10.Statement of funds
At 31
At 1 January December
2024 **Income ** Expenditure 2025
£ £ £ £
Unrestricted Funds 54,812 91,333 82,380 63,765
Restricted Funds
BMDC – Friendship Grant - 3.840 3,840 -
BMDC – Community Support - 13,452 13,452 -
BMDC – Household Support - 42,441 42,441 -
BMDC – HAF - 15,465 15,465 -
BMDC – Warm Spaces - 3,900 3,900 -
Small grants - 1,630 1,630 -
Feeding Britain - 2,800 2,800 -
Incommunites – micro grant - 908 908 -
B & D VCS Alliance - 1.597 1,597 -
UKSPF - 2,011 2,011 -
Royds Community Associaton - 1,000 1,000 -
Bradford Youth Fund - 292 292 -
- 89,336 89,336 -
Total funds 54,812 180,669 171,716 63,765

19

SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2025 (continued)

Statement of funds – previous year

Statement of funds – previous year
Unrestricted Funds
Restricted Funds
BMDC – Mayors Community Fund
BMDC – Befriending
BMDC - HAF
BMDC – Safer Communites
BMDC – Warm Spaces
BMDC – Friendship grant
BMDC – surplus food
UKSPF
Morrison Foundaton
Incommunites ASG
Bradford Youth Fund
Bradford VCS Alliance
Small grants
Total funds		 At 1 January
At 31
December
2024
Income
Expenditure
2024
£
£
£
£
69,752
71,312
86,252
54,812
-
20,000
20,000
-
-
17,771
17,771
-
-
15,200
15,200
-
-
234
234
-
-
4,310
4,310
-
-
1,161
1,161
-
-
9,987
9,987
-
1,005
1,005
-
-
2,500
2,500
-
-
2,292
2,292
-
-
5,983
5,983
-
-
2,110
2,110
-
-
1,702
1,702
-
-
84,255
84,255
-
69,752
155,567
170,507
54,812

11. Analysis of net assets between funds

Analysis of net funds between funds – current year

Tangible fxed assets
Current assets
Creditors due within one year
Analysis of net assets between funds - previous year
Tangible fxed assets
Current assets
Creditors due within one year		 Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
49,607
-
49,607
56,368
-
56,368
-42,210
-
-42,210
63,765
-
63,765
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
52,495
-
52,495
39,052
-
39,052
-36,735
-
-36,735
54,812
-
54,812

20

SANDALE COMMUNITY DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS 2025 (continued)

NOTES TO THE FINANCIAL STATEMENTS 2025 (contnued) NOTES TO THE FINANCIAL STATEMENTS 2025 (contnued) NOTES TO THE FINANCIAL STATEMENTS 2025 (contnued)
12.Reconciliaton of net movement in funds to net cash fow from operatng actvites
2025 2024
£ £
Net expenditure for the year (from the Statement of Financial Actvites) 8,953 -14940
Adjustment for:
Depreciaton charges, net of capital grant 6,069 6,253
(Increase) /decrease in debtors 1,235 4,335
Increase /(decrease)in creditors 5,475 612
Net cash provided by operatng actvites 21,732 -3740

21