Rotherham Federation of Communities Limited
Financial Statements for the
year ended 31 st January 2024
Charity number: 1158600
Company number: 5913521
Registered England and Wales
Company limited by guarantee
( illl.. O?l)?(7 4.511 ?)[}

Rotherham Federation of Communities Limited)
Contents of the financial statements
for the year ended 31st January 2024
Page
Administrative details
Trustees {Directors} annual report
Independent Examiners Report
Statement of Financial Activities
Balance sheet
10
Notes to the accounts

Rotherham Federation of Communities Limited
Administrative details
for the year ended 31st January 2024
Charity registered number
1158600 (Registered on 17th September 2014)
Company registration number
5913521 (Registered on 22nd August 2006)
Trustees (Directors)
Mary Jacques Chair
Terry Adair
Secretary
Kay Bacon
Treasurer
Wendy Birch Vice Chair
Jo Workman
Emma Barrett
Appointed 2510312009
Appointed 0910912013
Appointed 3110312015
Appointed 2610412018
Appointed 2710212024
Appointed 0310312020
Resigned 2010212024
Appointed 3110312015
Appointed 3110312015
Appointed 3010312016
Appointed 2710212024
Appointed 0310312020
Resigned 2010212024
Kim Addy
Stella Parkin
David Ramsden
Keith Stringer
Ella Webster
Registered address
Springwell Gardens Community Centre
EaS￿oOd View
Rotherham
S60 1NG
Bankers
Cooperative Bank PIC
PO Box 250
Delf House. Southway
Skelmersdale
86WT
Santander UK plc
2 Triton Square
Regent's Place
London
NW1 3AN
Unity Trust Bank
9 Brindley Pla
Birmingham
812HB
Independent Examiner
K L King ACA
K L King Accountants
39 Kirkby Road
Hemsworth
Pontefract
IIvF9 48A
Page 1

Rotherham Federatlon of Communities Limited
Trustees {Directors) Annual Report
for the year ended 31st January 2024
The Trustees. who are also Directors of the charity for the purposes of the Companies Act, submit their annual report and
financial statements for the year ended 31st January 2024.
Exemptions
The Trustees have taken advantage of the exemptions available to small companies, including the audit exemption (see
statement on balance sheet).
Structure, governance and management
On the 17th September 2014, Rotherham Federation of Tenants and Residents Limited. a company limited by guarantee,
registered with The Charity Commission to form Rotherham Federation of Communities Limited. an incorporated charity.
The Charity was established under a Memorandum of Association which established the objects and powers of the
company and is governed under the Articles of Association. The Memorandum and Articles of Association were
registered on 22nd August 2006, since amended on 21st October 2014.
In the event of the company being wound up members are required to contribute £1 each only. The Charity is run by the
board of Trustees (Directors) with day to day management in the hands of the Chief Executive Officer.
Appointment of Trustees (Directors)
Up to 9 Trustees are elected by the Charity's membership, 8 Trustees are elected to support geographical areas of
Rotherham, and two Trustees are elected from communities of interest. Up to 3 Trustees are co-opted by the trustees
Due to geographical Ward changes across the borough during 2020, Trustees will represent alternative areas of the
borough from May 2020 onwards - North, South. East and West Rotherham. This changes from the 'Area Assembly
geographies that had been in place previously.
Objects
Objects of the Charity are..
lal To develop the capacity and skills of the members of the socially and economically disadvantaged community of
Rotherham in such a way that they are better able to identify. and help meet, their needs and to participate more fully in
society.
Ib) To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the
needs of those people who are socially excluded and assisting them to integrate into society. For the purpose of this
clause 'socially excluded, means being excluded from society, or parts of society. as a result of one of more of the
following factors. unemployment, financial hardship,. youth or old age; ill health (physical or mental)., substance abuse or
dependency including alcohol and drugs. discrimination on the grounds of sex, race, disability, ethnic origin, religion,
belief, creed, sexual orientation or gender re-assignment-, poor educational or skills attainment., relationship and family
breakdown; poor housing (that is housing that does not meet basic habitable stsndardsl'.crime (either as a victim of crime
or as an offender rehabilitating into society).
Risk management
The Trustees have conducted a review of the major risks to which the charity is exposed. Where appropriate, systems or
procedures have been established to mitigate the risks the charity faces Internal control risks are minimised by the
implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure
compliance with health and safety of staff, volunteers, clients and visitors to the project.
Statement of Public Benefit and Main Activities
The Trustees have had due regard to the guidance issued by the Charity Commission on public benefit. Rotherham
Federation is providing its beneficiaries with the skills. knowledge and the capacity to improve their lives and the lives of
others in their communities.
Community capacity building
Our vision is for Rotherham Federation. using the Community Organising approach to strengthen communities, enable
people to create their own solutions and to build a ne￿Ork of community groups that will lead local life and community
living. We support communities in the Rotherham Borough to grow and develop, working with them to build their sense of
belonging, community pride and spirit. We work with and through grassroots community groups that are committed to
bringing communities together, giving all communities a voice and creating local solutions to local issues. Rotherham
Federation has been supporting local communities since 2006.
Page 2

Rotherham Federation of Communities Limited
Trustees (Directorsl Annual Report
for the year ended 31st January 2024
Community capacity building (continued)
Our work helps create communities that work and builds new and existing community-led groups which..
give everyone a voice.
make communities happier places to live and work.
help people to create local solutions to local issues.
influence strategic stakeholders enabling them to better understand local need.
work together to create shared solutions to Borough-wide problems.
Our capacity building support and services:
energise and facilitate individuals and groups to be active in matters that affect their lives.
Cultivate collaborative conversations about visions and activities that help people make their communty a better
place through social action.
providing support and training to individuals and TARA'slGroups to equip them with the necessary skills, tools,
and knowledge to take an active role in improving their neighbourhoods.
offer training and capacity building support for community groups on issues such as: housing planninglstrategy.,
first aid training., food hygiene- safeguarding, equality and diversity.
build tenants capacity to understand how groups work., chairing meetings. dealing with conflict., deliver risk
assessments training.. develop policies and reporting pro￿sses, promote their activities, fundraise, and apply for
grants, and manage their budget and books.
manage a bespoke quality monitoring and evaluation system for assessing community groups, development and
delivering a quality award for community groups.
In addition, we provide a wide range of practical advice and services, including constitutional and group structure support,
community accountancy, legal, insLJrance, various collective services, help with funding bids, marketing and
communication services including advice and practical resources to produce newsletters, posterslleaflets, mentoring and
support for community leaders and organisations in relation to safeguarding including DBS checks.
Enabling Communities to Grow- Heart of the Community
Heart of the Community has now reached the end of its second year This is a 3-year, community-led, pla￿-baSed
project funded by the National Lottery and delivered in 6 communities in Rotherham, Meadowbank, Masbrough, Canklow.
Wharncliffe, Dalton, and Thrybergh, engaging with and encouraging residents to work together to make their
neighbourhoods somewhere to be proud of, and with our support communities will."
increase the little acts of kindness that turn neighbourhoods into Communities
enable people to help each other recover from the pandemic
restart local life after the pandemic
help communities to become more connected, confident, and resilient.
We have used a range of methods to get people involved including..
supporting groups to be actively involved in taking to responsibility for their neighbourhoods, giving local people
as sense of control and possibility.
piggy-backing our engagement promotion activities on to trusted local groups. This includes our members, but
also organisations like local groups, libraries, and schools.
collaborating with council teams and co-hosting Ispreading engagement message at local celebrations, fetes,
fairs, and fun days which everyone can attend, and pop-up events tailored to specific demographics.
working in partnership with local services who attract engagement because they bring differenuwanted elements
which can improve local lives. and using their voices to make links be￿een these services and the group
members
working directly with local groups supporting communities to value their work and helping them attract new
members.
organise campaign activitieslmeetings that bring many different local people together around an issue of local
concern.
As we move into Ihe final year, our focus will be to prepare our groups and leaders to have the skills and capacity to
continue to support their communities in future years.
Thurcroft Big Local
Th5s amazing 12 year project ended in January 2024. Over his time we have seen a New Community Hub being built, a
range to community events taking place every year. such as Summer Gala. Fireworks, and Christmas trips, and the
general spirit and wider community involvement go from strength to strength year on year.
Page 3

Rotherham Federation of Communities Limited
Trustees (Directors) Annual Report
for the year ended 31st January 2024
Thurcroft Big Local (continued
The core themes in the final Big Local plan which are Community Pride. Children & Young People and Making Big Local
Happen, remain the same core themes as in our original plan in 201212013. We had however for the final plan included
o additional focuseslactivities. Within "Community Pride" we have replaced "Response to Covid" with "Responding to
Community Needs in light of the cost-of-living crisis. and within "Making Big Local Happen" we have replaced
"Community Grants" with 'Community Together. to broaden out our reach within the community.
We believe that this project has demonstrated what can be achieved with the right level of investment over a sustsined
period of time, with many things in the community continuing to take pla￿ for local people for the longer term, such as
lunch clubs, youth support and environmental projects. RotherFed would like to recognise and thank the volunteers and
groups that have made this possible over the last 12 years.
Cost of Living Crlsis
Money Management
We have now completed the 3 years delivery of our Lottery Fund partnership project with Citizens Advice Rotherham
called Making Our Money Go Further.
Throughout this project we have he5ped people reduce expenditure, increase income, and renegotiate outgoings. At the
end of year 3 we have now supported over 2400 people at community sessions. 800 of which have received support from
Citizens Advice. Those involved have passed on their knowledge to a further 1400 people and 4000 who were previously
unaware, now know where to go for help.
We are delighted that we are able to continue this much needed project for a fvrther 2 years until December 2025, and
focus our support on 6 different areas in Rotherham
Dalton, East Herringthorpe. Greasbrough, Thurcroft,
FlandeNelllSunnyside and East Dene. Our approach will remain the same and we aim to change the way communities
think & talk about managing money. with community led solutions to the issues that matter most to local people.
Home Eneryy Support
More Energy Know How is a 2-year project funded through the Energy Redress Scheme through until June 2025,
supporting Rotherham residents to reduce energy usage and utility costs in their homes. This in the continuation of our
Energy Know How project that started in 2012. Our team of Energy Adviser5 deliver group and individual training, advice
and support on energy awareness and efficiency through face-to -face sessions in community venues, and via email,
zoom, phone calls to support people remotely.
Local people become Volunteer's and get involved to deliver energy-saving activities in their communities. In addition, the
project also supports other local community service providers to be more energy aware. Our areas of focus are.. Dalton,
Thrybergh. East Herringthorpe, Greasbrough, Thurcroft, Flanderwell & Sunnyside, East Dene, Wath, Catcliffe &
Brinsworth and Treeton.
Energy Know How advise and guide energy consumers who need support to reduce their fuel bills. Our focus is to:
reduce physical health problems made worse by high fuel costs by enabling people to be warmer at home and
releasing income for other household essentials.
reduce the anxietylstresslworry experienced by people who are struggling with high fuel bills.
establish community-led groups to empower local people to reduce future energy consumption.
Open Amis
Through our Open Arms project that started in February 2023 we have delivered cost of living drop-in sessions, and
engaged with local people to make better use of community assets. Through the deployment of frontline team, we have
delivered Information, Advice and Guidance 'one stop shops, in each of the ten most deprived areas in Rotherham, with
sessions taking please once per fortnight in each centre. Support delivered will have a strong focus on financial and
social inclusion including (but not limited to)". RotherFed's Making Our Money Go Further, Energy Know How, Citizen
Advice Bureau services. and Laser Credit Union.
We have resourced the 10 community delivery venues with IT equipment and Wi-Fi connections. This has ensured
access to support is available online from our teams but also from the Community Leaders who we have recruited and
developed throughout the project Our focus areas are Dalton. Canklow, East Herringthorpe, East Dene, Ferham,
Masborough, Munsbrough, Maltby, Dinnington, Wath Upon Dearne.
Page 4

Rotherham Federation of Communities Limited
Trustees (Directors) Annual Report
for the year ended 31st January 2024
Open Amis
Open Arms has supported over 1200 people in the period between March 2023 and January 2024, and we are targeting
a further 1700 by the end of March 2025. We are seeing more use of the centres now and our programme of planned
community open day events to help raise awareness has been a success. Themed events have included Budget Brunch
Bonanza, All the Fun of The Fair, Oh We Do Like to Be Beside the Seaside. and Picnic Pleasures, and more - all with the
aim to get more local people involved in the project and more aware of the cost-of-living support that is available to them
locally.
Money Skills for Life
In September, we were successful with our application to RMBC for the delivery of 'Money Skills for Life" community
engagement programme, through until March 2025. These sessions will take place at community venues and support
people who have low level maths skills.
Our approach will be to use money management as a means to show learners how much they do knowlunderstand about
maths, and ultimately support them to become involved in tsking on additional maths learning opportunities and
qualifications.
Over the ￿0-year period we will support 500 local people through the delivery of taster sessions and full day training
sessions delivered on outreach at community venues in the most deprived areas of Rotherham.
We would like to thank our teams working on these great cost of living projects, for their energy and commitment in doing
all they can to save local people money and support them through some Incredibly difficult times. They have made such a
difference to so many people, and supported everyone in a non-judgemental and compassionate manner.
Working in Partnership with RMBC
Ward Based Working
The partnership with RMBC continues to develop at real pace and we have worked closely through the last year to
ensure we responded to the needs of our communities throughout the pandemic's challenges and changes.
We are fully aware and supportive of the RMBC Thriving Neighbourhood Strategy and ward-based working ambitions. We
recognise and value the very clear links bel￿een the vision
"Every neighbourhood in Rotherham to be a thriving
neighbourhood, where people are able to work together to achieve a good quality of life" strategy focus
'Putting
Communities at The Heart of Everything We Do. and our own asset-based "Strengthening Communities" organisational
strategy. Both support the council and residents to working together to improve the quality of life in communities.
We have aligned our frontline Community Engagement team to the Borough's North, Central, and South areas, covering
all Wards in each area. This approach fonns part of the delivery of our current Tenant Federation contract. Our delivery
team..
work directly with council neighbourhood cwrdinators and elected members in each Ward.
work in partnership with other local ServI￿S on Ward basis including ￿h0o15, police, NHS, and local and
boroughwide VCSE provision.
Strategically, our CEO has built strong working relations with the Head of Neighbourhoods to develop the above
approach. RolherFed have had the opportunity to inform ward plans through contributing feedback and local intelligence
on ward-by-ward basis. adding tenants and groups views into consideration. This bedrock of effective working
relationships helps our teams on the ground to=
have a clear understanding of all partners, roles and remits.
opens up channels of communication be￿een teams.
shares local knowledge and best practice.
facilitates agreements on actions that will support the aims of the Ward plans.
avoids duplication of efforts through improved communication.
Another example of this is the current cross sector response to the recent flooding in areas across Rotherham, and in
particular Catcliffe. In partnership with other VCS services and the council teams, RotherFed have provided advice and
guidance, befriending support, the distribution of winter warmer packs including Neck Warmer, Hat, Gloves, Thermal
Socks, Fleece blanket, Soup Mugs, and box of Soup Sachets As well as a listening ear to those tenants and residents
going through real crisis situations.
Page 5

Rotherham Federation of Communities Limited
Trustees (Directors) Annual Report
for the year ended 31st January 2024
Tenant Scrutiny:
Tenant scrutiny gives tenants the power to hold their landlord to account for their decisions, performance and conduct
and involves empowered tenants working together to research issues and make recommendations for change based on
the evidence they find. All these reports are available publicly for anyone who wishes to read them.
Rotherham Council has responded positively to all previous reports including the two we have completed in 2023124
Communication with Tenants and 'Void Properties-. We are now working on the next review which is "The Lettable
Standard" and we hope to have a report of recommendations ready for RMBC by the Spring of 2024. This review is
closely linked with the RMBC Housing White Paper action plan and aims to support compliance.
Underrepresented Tenant Groups
As part of our contract with Rothefham Council we promote tenant involvement through a range of engagement activities
to support tenants to get more involved in shaping and influencing council housing services, enabling them to make a
positive difference to their communities.
A key element of this has been through Tenants and Residents Associations ITARAS) where we have supported groups
and their committees with practical and professional advice to be sustainable and assist them with funding applications
and submitting ward housing hub suggestions. Currently we have over 70 groups like this that we support across the
borough.
Alongside group supportldevelopment, we recruit. coach. and develop Tenant Representatives to get involved in more
formal meetings such as Tenant Security, Housing Involvement Panel, and other planned and ad hoc meetings and
forums that occurlemerge. Tenant Representatives contribute with their own and their communities, views and opinions.
Change of Approach
We recognised that we needed to engage more with tenants and community groups from diverse communities and
backgrounds, and In January 2023 we made a step change in our approach. Essentially we directed our team to have a
lighter touch with existing TARA'S and Community Groups and focus more on engaging with tenants and groups from
"underrepresented- cohorts.
Grant making policy
A Grant making Policy for the Charity was agreed by Trustees in June 2016 and reviewed in May 2021. The trustees
apply the funds of Rotherham Federation at their discretion and in accordance with the charitable purposes and
objectives of the charity. The amount of work or number of projects that can be supported by the trustees is necessarily
limited to the amount of funds that are available for distribution each year. The trustees have determined that the current
priorities for funding are small grants in the following areas.
Reaching communities
Stimulating community activity
Encouraging community development
Capacity building
In awarding grants, the trustees focus on supporting smaller community organisations in the Borough of Rotherham.
Grants are publicly advertised and planned with a simple application process each with a named staff coordinator. The
trustees carry out sufficient due diligence on any potential beneficiary.
Financial Review
The principal funding of the charity has continued to diversify this year from mainly grant contract only, to charitable
grants covering operational and core costs. The Trustees are satisfied with the financial position of the charity and that
the Charity have sufficient funds to cover all upcoming commitments.
Reserves policy
Rotherham Federation needs reserves to..
Meet contractual liabilities should the organisation have to close. This includes redundancy pay, amounts due to
creditors and commitments under leases
To meet unexpected costs
To replace equipment as it wears out.
To give the company some independence from housing revenue account and provide services to our non-council
house members
To provide working capital when funding is still pending
To cover any pension deficits of Pensions Trust
Page 6

Rotherham Federation of Communities Limited
Trustees (Directors) Annual Report
for the year ended 31st January 2024
Plans for the future
The charity will continue to carry out activities to support its beneficiaries as outlined in the charity's strategic plan and
continue to work hard to develop income streams that provide securty and sustainability moving forward.
Statement of Directors and Trustees, responsibilities
The trustees (who are also the directors of the Company for the purposes of company law) are responsible for
preparing the Trustees, Annual Report and the financial ststements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view
of the state of affairs of the charitable company and the group and of the incoming resources and application of
resources, including the income and expenditure of the charitable company and the group for that period. In preparing
these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the charities SORP,
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements..
prepare the financial statements on the going con￿rn basis unless it is Inappropriate to presume that the
charitable company will continue in business
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time
the financial position of the charitsble company and of the group and enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitsble company
and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions:
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the
Companies Act 2006.
Signed on behalf of the directors-.
Name and position - Mary Jacques, Director
Date 2510312024.
Page 7

Rotherham Federation of Communities Limited
Independent Examiners report to the Trustees (Directors)
for the year ended 31st January 2024
I report on the accounts of the Rotherham Federation of Communities Limited for the year ended 31 January 2024 which
are set out on pages 9 to 15.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also the directors of the Company for the purposes of company law) are responsible for
the preparation of the accounts. The charity's trustees consider that an audit is not required for this year undef section
144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross
income exceeded £250,000 and l am qualified to undertake the examination being a member of the ICAEW.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent
examination. it is my responsibility to..
examine the accounts under section 145 of the 2011 Act;
follow the procedures laid down in the general Directions given by the Charity Commission under section
14515)(b} of the 2011 Act; and
state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission.
examination inclLtdes a review of the accounting records kept by the charity and a comparison of the accounts presented
with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking
explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a
"true and fair view" and the report is limited to those matters set out in the ststement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention"
1. which gives me reasonable cause to believe that, in any material respect, the requirements..
accounting records have not been kept in accordance with section 386 of the Companies Act 2006..
the accounts do not accord with such records..
where accounts are prepared on an accruals basis, whether they fail to comply with relevant accounting
requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities
SORP (FRS102)
any matter which the examiner believes should be drawn to the attention of the reader to gain a proper
understanding of the accounts.
have not been met., or
2. to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be
reached.
K L King ACA
K L King Accountants
39 Kirkby Road
Hemsworth
Pontefract
WF9 4BA
Date
Page 8

Rotherham Federation of Communities Limited
Statement of Financial Activities (Incorporating the Income and Expenditure Account)
for the year ended 31st January 2024
Unrestricted Designated Restricted
Funds
Funds
Funds
Total
2024
Total
2023
Notes
Income and endowments from:
Grants and donations
Charitable activities
Investments
5,000
221,801
828
575.704
580,704 638,934
221,801 192,333
828
107
Other
178
178
Total
227,807
575.704
803,511 831,374
Expenditure on:
Raising funds
Chantable activities
Other
772
3,102
662,205
3,874
6,990
812,293 784,463
150,088
Total
150.860
665,307
816,167 791,453
Net incomel(expenditure)
76,947
-89,603
-12,656
39,921
Transfers between funds
Net movement in funds after transfers
76,947
9,603
-12,656
39,921
Totsl funds brought fomard
98,175
220.810
238,079
557,064 517,143
Total funds carried forward
175,122
220,810
148,476
544,408 557,064
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total
recognised gains and losses has not been prepared. All the above amounts relate to continuing activities.
The accounting policies and notes on pages 11 to 15 form part of these financial statements.
Page 9

Rotherham Federation of Communities Limited
Balance sheet
As at 31st January 2024
Unrestricted Designated Restricted
Funds
Funds
Funds
2024
Total
2023
Total
Notes
Fixed Assets
Current Assets
Debtors
74
11,425
11,499
162,271 561,581
173,696 573,080
9,487
552,550
562,037
Cash at bank & in hand
178,500
178,574
220,810
220.810
Liabilities
Creditors - amounts due within one year
Deferred income
-3,452
-25,220 -28,672
4,972
-3,452
-25,220 -28,672
4,972
Net current assets
175,122
220,810
148,476 544,408
557,064
Net assets
175,122
220,810
148,476 544,408
557,064
Funds of the company
Unrestricted Funds
Designated Funds
Restricted Funds
175.122
220,810
148,476
544,408
98,175
220,810
238,079
557,064
Total funds
For the year 31 st January 2024, the company is ent]'tled to the audit exemption under section 477 (2) of the Companies
Act 2006.
The members have not required the company to obtain an audit in accordan￿ with section 476 of the Companies Act
2006.
The directors acknowledge their responsibilities for..
a) ensuring the company keeps accounting records which comply with section 386,. and
b) preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial
year, and its profit or loss for the financial year, in accordance with the requirement of the companies Act 2006 relating to
accounts, so far as is applicable to the company.
Small company provisions:
These accounts have been prepared in accordance with the special provisions for small companies under Part 15 of the
Companies Act 2006.
The directors declare that they have approved the a￿OUnts above.
Signed on behalf of the Directors.. ¥1 ILic.' q yes
Name and position - Mary Jacques. Director
Date 2510312024
The accounting policies and notes on pages 11 to 15 fom part of these financial statements.
Page 10

Rotherham Federation of Communities Limited
Notes to the financial statements
for the year ended 31st January 2024
Accounting policies
1.1.1. Basis of preparation
These accounts (financial statements) have been prepared under the historic cost convention, with items
recognised at cost or transaction value, unless othenvise stated in the relevant note(s>, in accordance with..
The Charities Act 2011
The Companies Act 2006
The Financial Reporting Standard applicable in the UK and the Republic of Ireland.. FRS102
Accounting & Reporting by Charities.. Statement of Recommended Practice {Charities SORP FRS102)
(effective January 2015)
1.1.2. The charity meets the definition of a public benefit entity as defined by FRS 102
1.1.3. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going
concern.
1.1.4. All figures presented in the statements and supporting notes have been rounded to the nearest pound.
Incoming resources
These are included in the Statement of Financial Activities. Incoming resources are recognised when:
the company becomes entitled to the reSoU￿S
the trustees are virtually certain they will receive the resources., and
the monetary value can be measured with suffi'cient reliability
Where incoming resources have related expenditure las with fund-raising or contract income) the incoming
resources and related expenditure are reported gross in the Statement of Financial Activities.
Grants and donations are only included in the Statement of Financial Activities when the company has
unconditional entitlement to the resources.
Contractual income is only included in the Statement of Financial Activities once the related goods or
perf0rrnan￿ related services have been delivered.
Investment income is included in the accounts when receivable.
Expenditure
Expenditure is charged to the Statement of Financial Activities on an accruals basis. inclusive of any VAT which
cannot be recovered. Expenditure is classified under headings that aggregate all costs related to that
category. Where costs cannot be directly attributed to particular headings they have been allocated to
activities on a basis consistent with the use of resources.
Charitable expenditure comprises those costs incurred in the delivery of the charity's activities and services for
its beneficiaries, including both direct and support costs. The expenditure has been analysed but usage.
Professional fees include those costs associated with meeting constitutional and statutory requirements,
including Accountancy fees.
Fund accounting
Restricted funds are funds re￿iVed from donors which are subject to restrictions on the purposes for which
they may be used of which have been raised for a specific project. Unrestricted funds are those where there
are no externally imposed restnctions. These include funds freely available to the charity for expenditure or
appropriation to reserves for internally designated purpose5.
Assets
Tangible assets are capitalised if they can be used for more than one year, and cost at least £500. They are
valued at cost, or, if gifted, at the value to the company on receipt.
Page11

Rotherham Federation of Communities Limited
Notes to the financial statements
for the year ended 31st January 2024
Debtors
Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
Cash
Cash comprises bank deposits repayable on demand and any short-term highly liquid investments with a maturity
date of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably
result in the transfer of funds to a third paty and the amount due to settle the obligation can be measured or
estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice amount.
Accrued charges are normally valued at their settlement amount.
Taxes
The company is not VAT registered. As a Charity the company is exempt from taxation on income and gains
falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of chargeable gains Act section 505 of
the Taxes Act 1988 or s256 of the Taxation of chargeable gains Act 1992 to the extent that these are applied to
its charitable objects.
Income from:
General
Fund
Designated
Fund
Restricted
Fund
Total
2024
Total
2023
Grants and donations
Active through football
Awards for all - Friendship
Big Lottery - Big Local
Big Lottery - Heart of the Community
Big Lottery - Making Our Money Go Further
Big Lottery - Cost of living
Deaf Futures - Better Mental Health Fund
Energy Savings Trust
Garfield Weston
Held As Custodian
HMRC
RMBC - Gentle Exercise
RMBC - Better Mental Health
UK Shared Prosperity - Multiply
UK Shared Prosperity - Open Arms
VAR - Anything is possible
Winter Warm Grant
Tudor Trust
2,500
9,850
87,784
95,997
177,218
43.886
98.060
162,117
39,278
2.084
111,839
43,886
98,060
162,117
39,278
2,084
111,839
20,240
132,182
20,000
4,955
5,000
150
62,310
5.000
5,000
33.700
84,740
33,700
84,740
15,000
5,750
5,000
575,704
580,704 638,936
Charitable activities
Contract income - Housing Revenue Account
Contract income - Big Local
Contract income - RMBC Friendship
Contract income- RMBC Neighbourhoods Fund
Contract income - DWP
186,667
2,634
32,500
186,667
2,634
32,500
160,000
4,620
17,500
6,571
941
189,632
221,801
221,801
Raising funds
Fundraising
178
178
2,700
Investments
Bank interest
828
828
107
Page 12

Rotherham Federation of Communities Limited
Notes to the financial statements
for the year ended 31st January 2024
Expenditure on
General
Fund
Designated
Fund
Restricted
Fund
Total
2024
Total
2023
Raising funds
Advertising and publicity
772
3,102
3.874
6,990
Charitable activities
Direct costs
Activity and project costs
Donations
Events and meetings
Examination of accounts
Grants
Interpreter
Photocopying Costs
Professional fees
Staff costs
Volunteer expense and training
Youth club
7.839
178
3,263
2,000
8,043
550
105
2,097
83,714
78
53,308
61,147
178
34,420
15,392
2,000
1,750
103,800 107,734
9,917
7,080
130
453
6,597
2,526
374,769 365,755
7,734
1,877
14,850
19,742
615,542 587,934
65,625
31,157
95,757
9,367
25
4,500
291.055
7.656
14.850
507.675
107,867
Support costs
Bank Charges
Equipment
ICT Support
Insurance
Membership & subscriptions
Photocopying
Postage, stationery & supplies
Professional Fees
Rent, rates, heat & light
Stsff costs
Staff training and expenses
Telephones & broadband
18
837
480
54
5,545
1,072
1,563
1,717
1,621
1,633
10.567
7,938
110,813
3,789
6,698
153.010
72
458
6,382
7,911
1,552
2,764
2,405
2,027
2,143
270
1,886
939
2,964
1,922
20,687
25,204
10,584
7,229
132,390 126,587
5,638
10,939
8.228
8,321
194,931 194,571
426
265
1,331
10,120
2,646
21,577
1.849
1,530
41,921
Governance
Examination of accounts
Meeting costs - Trustees
1.520
1,520
300
1,820
1740
220
1,960
300
300
1,520
Grants made during the year
2024
2023
Grants
Purpose
To provide financial support to small groups to carry out a
community activity
To provide financial support to newly formed groups
To deliver a joint project with Rotherham Ethnic Minority Alliance
To delivery a joint project providing debt advice
Activity grants
Initial start up grants
Grant to partners
Grant to partners
20,484
10.505
543
464
7,500
22,800
75,273
73,965
103,800 107,734
Page 13

Rotherham Federation of Communities Limited
Notes to the financial statements
for the year ended 31st January 2024
Fixed assets
There were no fixed assets during the period of these accounts.
Debtors and creditors
2024
2023
Trade debtors
Prepayments
9.605
1.894
11,499
7,713
1,774
9,487
Creditors due in one year
Deferred income
-28.672
4,972
-28,672
4,972
Movement of funds
Opening
Incoming Resources Closing
Balance Resources
Expended Balance
Restricted funds
Awards for all - Friendship
Big Lottery - Big Local Plan
Big Lottery - Cost of living
Big Lottery - Friendship project
Big Lottery - Heart of the Community
Big Lottery - Making our money go further
Deaf Futures - Better Mental Health Fund
Energy Savings Trust
Held as custodian
UK Shared Prosperity - Multiply
UK Shared Prosperity - Open Arms
Winter Warm Grant
7.933
40,046
-7,933
-83,932
-23,741
4,390
-97.710
-195.080
-13,283
-113,334
-22,402
-22,785
-77.886
-2,830
43.886
39.278
15,537
4.390
42,549
100.110
11,199
1,495
27,527
98.060
162,117
2,084
111,839
42,899
67,147
5,125
10,915
6,854
33,700
84,740
2.830
Designated funds
Redundancy and closure costs
220,810
0 220,810
Unrestricted funds
General funds
98,175
227,806
-150.860 175,122
Total funds
557.064
803,510
-816,166 544,409
Restricted Funds
Awards for all- Friendship calls- to support isolatedllonely effected by the Pandemic
Big Local (Local Trust)- to support delivery of resident led Plan in Thurcroft
Big Lottery - Friendship project- to support isolatedllonely effected by the Pandemic
Big Lottery - Heart of the Community - to develop the skills and capacity of local people to support vulnerable
neighbours and build community pride.
Big Lottery - Making our money go further- to provide the tools people need to deal with the financial issues that
are most important to them.
Deaf Futures - these funds are to support Rotherham Deaf Futures with activities and awareness
Energy Savings Trust- This funding has been awarded to delivery energy saving advice in the community.
RMBC - Better Mental Health - to offering residents who a￿SSed the council's Community Hub (RCH) physical
and emotional help.
Winter Warm Grant- to provide winter wear and food supplies to individuals in need over the winter months.
UK Shared Prosperity - Multiply - to provide support services and training
UK Shared Prosperity - Open Arms- to provide support services
Page 14