Rotherham Federation of Communities Limited
Financial Statements for the year ended 31st January 2026
Charity number: 1158600 Registered England and Wales
Company number: 5913521 Company limited by guarantee
Call: 07926 450 250 Email: info@hslaccountancysolutions.co.uk www.hslaccountancysolutions.co.uk
**Rotherham Federation of Communities Limited) Contents of the financial statements for the year ended 31st January 2026**
_______________________________________________________________________________________________
||Page|
|---|---|
|Administrative Details|1|
|Trustees (Directors) Annual Report|2 -5|
|Independent Examiners Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Accounts|9 - 13|
**Rotherham Federation of Communities Limited Administrative details for the year ended 31st January 2026**
**Charity registered number** 1158600 (Registered on 17th September 2014)
|**Company registration number**|5913521 (Registered on 22nd August 2006)|5913521 (Registered on 22nd August 2006)|
|---|---|---|
|**Trustees (Directors)**|Mary Jacques Chair|Appointed 25/03/2009, reappointed 19/03/2014|
||David Ramsden Secretary|Appointed 30/03/2016|
||Kay Bacon Treasurer|Appointed 31/03/2015|
||Wendy Birch Vice Chair|Appointed 26/04/2018|
||Jo Workman|Appointed 27/02/2024|
||Barry Dealey|Appointed 21/05/2024|
||Stella Parkin|Appointed 31/03/2015|
||Keith Stringer|Appointed 27/02/2024|
|**Trustees (Secretary)**|David Ramsden
|Appointed 03/10/2024|
|**Registered address**|Springwell Gardens Community Centre||
||Eastwood View||
||Rotherham||
||S65 1NG||
|**Bankers**|Cooperative Bank Plc||
||PO Box 250||
||Delf House, Southway||
||Skelmersdale||
||WN8 6WT||
||Santander UK plc||
||2 Triton Square||
||Regent’s Place||
||London||
||NW1 3AN||
||Unity Trust Bank||
||9 Brindley Place||
||Birmingham||
||B1 2HB||
||CAF Bank Ltd||
||25 Kings Hill Avenue||
||Kings Hill||
||West Malling, Kent||
||ME19 4JQ||
|**Independent examiner**|K L King ACA||
||K L King Accountants||
||39 Kirkby Road||
||Hemsworth||
||Pontefract||
||WF9 4BA||
.
Page 1
**Rotherham Federation of Communities Limited Trustees (Directors) Annual Report for the year ended 31st January 2026**
## ________________________________________________________________________________________________
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 2026.
## **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:
(a) To develop the capacity and skills of the members of the socially and economically disadvantaged community of Rotherham and surrounding areas in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.
(b) 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 standards);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**
Rotherham Federation wants to use Community Organising to help communities feel more empowered, so residents can come up with their own ideas and solutions. We're also working to build a strong network of local groups, boosting pride, belonging, and community spirit across Rotherham. Our main goals are:
- Making sure everyone has a say in what happens in their community.
- Creating happier, friendlier places to live and work.
- Helping local folks find solutions to the issues that matter most to them.
- Working with key stakeholders to help them understand what’s needed locally.
Page 2
**Rotherham Federation of Communities Limited Trustees (Directors) Annual Report for the year ended 31st January 2026**
________________________________________________________________________________________________
## **We Focus On:**
- Inspiring people and groups to get involved and take action.
- Promoting open conversations about community ideas and plans.
- Providing training so communities have the skills to improve their neighborhoods’.
## **Support Services:**
- Help setting up groups with the right structures and rules.
- Advice on finances and legal requirements.
- Support with insurance and shared services.
- Guidance on applying for funding and promoting community activities
Our team focuses on inspiring involvement, facilitating open dialogue, providing essential training in areas like housing, safety, and diversity, and supporting community groups with setup, legal advice, funding, and leadership development. Additionally, we offer ongoing support, mentoring, and systems to monitor progress and celebrate successes, all geared towards building a stronger, more connected borough.
## **Cost of Living Support Initiatives**
## **Making Our Money Go Further**
This project was a dedicated initiative aimed at empowering individuals facing financial difficulties, especially during times of poverty and stress. Launched five years ago, the project recognized the vital importance of financial literacy and accessible support services in helping people manage their money more effectively, avoid debt, and improve their overall financial well-being.
## **Achievements and Impact**
- Reach and Engagement: The project successfully engaged over 4,400 individuals through community sessions, providing them with essential financial knowledge and support.
- Targeted Support: Out of these, approximately 1,600 individuals received direct, personalized assistance from Citizens Advice, helping them navigate complex financial issues.
- Knowledge Transfer: Participants were encouraged and supported to pass on their newfound knowledge to others, resulting in at least 3,000 additional people gaining awareness of how to manage their finances effectively.
- Community Empowerment: An estimated 6,500 individuals who were previously unaware of available help now know where to turn for assistance, significantly reducing barriers to accessing financial support.
We want to say a massive thank you to the amazing team who worked on this project during a time when local people needed help the most.
## **Home Energy Support - More Energy Know How:**
This ongoing project is dedicated to helping residents lower their energy consumption and reduce associated costs through targeted training, practical support, and community engagement. Our key focus areas include:
- Improving health outcomes: By enabling households to stay warmer at home, we aim to reduce physical health problems that can be worsened by cold environments and high fuel costs.
- Alleviating financial and emotional stress: High fuel bills can lead to significant anxiety, worry, and stress for many families.
- Fostering community-led change: We work to establish and support community-led groups that can champion energy-saving initiatives from within.
To achieve these aims, we actively engage local volunteers who are trained to lead energy-saving initiatives. These community champions focus on both health improvements and community empowerment, sharing knowledge and resources to create a ripple effect of positive change.
Since the inception of this program in 2021, we have successfully supported over 3,000 households.
## **Open Arms Project**
Launched in February 2023, the Open Arms Project offers vital drop-in sessions aimed at promoting financial and social inclusion within the community. Since its inception, over 4,500 individuals have benefited from the program, which is specifically designed to help residents make effective use of available community resources.
In addition to the drop-in sessions, the Open Arms Project actively engages the community through a variety of events, including family fun days and seasonal gatherings, which help foster a sense of belonging and encourage participation. Furthermore, a series of planned open day events has been successfully implemented to raise awareness about the project's offerings and to encourage more residents to seek assistance.
Page 3
**Rotherham Federation of Communities Limited Trustees (Directors) Annual Report for the year ended 31st January 2026**
________________________________________________________________________________________________
## **Partnership with RMBC**
Collaborative Framework: Rotherham Federation aligns with RMBC’s Thriving Neighborhoods Strategy to enhance community quality of life. Our approach includes:
- Direct collaboration with council coordinators and local services.
- Informing ward plans through community insights.
- Coordinating efforts to avoid duplication and enhance communication.
- Support Services Provided:
- Tenant Volunteer training and development
- Facilitation of Tenant led panels
- Distribution of essential winter supplies to vulnerable residents.
## **Tenant Scrutiny**
Empowerment through Accountability: Tenant scrutiny enables residents to hold landlords accountable, fostering transparency and responsiveness in housing services. Recent reports have been positively received by Rotherham Council, with ongoing reviews to further enhance tenant engagement.
## Engaging Underrepresented Tenant Groups
Rotherham Federation is committed to increasing engagement with diverse communities. This involves:
- Supporting Tenants and Residents Associations (TARAs) with practical advice and funding assistance.
- Actively recruiting tenant representatives to participate in formal housing discussions.
## **New Projects Pathways**
RotherFed's Pathways Project is an initiative designed to connect with local people who are economically inactive, providing tailored employment support and resources to help them re-enter the workforce. This Project offers several potential benefits, including:
- Increased Employment Opportunities
- Enhanced Skills and Confidence
- Reduced Welfare Dependence
- Community Wellbeing
- Addressing Local Skills Gaps
By empowering individuals with the necessary resources and support, the project encourages sustained employment and economic stability for participants.
## **The Ripple Effect**
The Ripple Effect is an exciting new project that started in October 2025. A 4-year partnership project conceived after the 2024 riots in Rotherham, aiming to improve social cohesion and address community divisions.
Led by REMA and RotherFed, it focuses on community engagement, dialogue, and education, training local leaders ("Upstanders") to challenge misinformation and promote understanding. The project emphasizes creating inclusive spaces, fostering honest conversations about identity and migration, and reaching historically disconnected communities. Its goal is to build trust, resilience, and lasting community connections throughout Rotherham.
## **Conclusion**
Rotherham Federation remains dedicated to building community capacity and resilience, with a strong focus on promoting community cohesion as a key factor. We are actively navigating challenges such as the cost-of-living crisis and encouraging inclusive participation across diverse tenant groups. Our ongoing initiatives aim to empower individuals, strengthen community bonds, and create sustainable solutions for local issues, fostering a united and supportive community.
## **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
Page 4
**Rotherham Federation of Communities Limited Trustees (Directors) Annual Report for the year ended 31st January 2026**
________________________________________________________________________________________________
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
## **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 security and sustainability moving forward.
## **Statement of Directors and Trustees' Responsibilities**
preparing the Trustees' Annual Report and the financial statements 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 concern 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 charitable 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 charitable 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:
Signed:
Name and position: Mary Jacques, Director
Date: 1[st] April 2026
Page 5
________________________________________________________________________________________________
## **Rotherham Federation of Communities Limited Independent Examiners report to the Trustees (Directors) for the year ended 31st January 2026**
I report on the accounts of the Rotherham Federation of Communities Limited for the year ended 31 January 2026 which are set out on pages 7 to 13.
## **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 in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). The charity’s trustees consider that an audit is not required for this year under 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 I 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 145(5)(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. An examination includes 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 statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that, in any material respect, the requirements:
1. Accounting records have not been kept in accordance with section 386 of the Companies Act 2006; 2. The accounts do not accord with such records:
3. The accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
## **Karen L King**
K L King ACA K L King Accountants 39 Kirkby Road Hemsworth Pontefract WF9 4BA
Date: 23[rd] June 2026
Page 6
## **Rotherham Federation of Communities Limited Statement of Financial Activities (Incorporating the Income and Expenditure Account) for the year ended 31st January 2026**
|**Notes**
**Income from:**
**2**
Grants and donations
Charitable activities
Investments
Other
**Total**
**Expenditure on:**
**3**
Raising funds
Charitable activities
Other
**Total**
Net income/(expenditure)
Transfers between funds
**Net movement in funds after transfers**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**Designated**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2026**
**2025**
**£**
**£**
**£**
**£**
**£**
25,616
0
369,301
394,917
582,726
145,196
0
0
145,196
189,972
971
0
0
971
1,010
0
0
0
0
0|
|---|---|
||**171,783**
**0**
**369,301**
**541,084**
**773,708**|
||1,034
0
662
1,696
4,561
213,942
0
465,352
679,294
716,544
0
0
0
0
0|
||**214,976**
**0**
**466,014**
**680,990**
**721,105**|
||(43,193)
0
(96,713)
(139,906)
52,603
0
0
0
0
0|
||**(43,193)**
**0**
**(96,713)**
**(139,906)**
**52,603**|
||233,054
220,810
143,147
597,011
544,408|
||**189,861**
**220,810**
**46,434**
**457,105**
**597,011**|
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 9 to 13 form part of these financial statements.
Page 7
**Rotherham Federation of Communities Limited Balance sheet As at 31st January 2026**
|**Notes**
**Fixed Assets**
**5**
**Current Assets**
Debtors
**6**
Cash at bank & in hand
**Liabilities**
Creditors - amounts due within one year
**6**
Deferred income
**6**
**Net current assets**
**Net assets**
**Funds of the company**
Unrestricted Funds
**7**
Designated Funds
Restricted Funds
**Total funds**|**Unrestricted**
**Designated**
**Restricted**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
0
0
0
5,888
0
52,168
185,493
220,810
-5,734|**2026**
**2025**
**Total**
**Total**
**£**
**£**
0
0
58,056
40,406
400,569
558,125|
|---|---|---|
||191,381
220,810
46,434
1,520
0
0
0
0
0|458,625
598,531
1,520
1,520
0
0|
||1,520
0
0
189,861
220,810
46,434|1,520
1,520
457,105
597,011|
||**189,861 **
**220,810**
**46,434 **|**457,105**
**597,011**|
|||189,861
233,055
220,810
220,810
46,434
143,146|
|||**457,105**
**597,011**|
For the year 31st January 2026, the company is entitled 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 accordance 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 accounts above.
Signed:
Name and position: Mary Jacques, Director
Date: 1[st] April 2026
The accounting policies and notes on pages 9 to 13 form part of these financial statements.
Page 8
**Rotherham Federation of Communities Limited Notes to the financial statements for the year ended 31st January 2026**
## **1. 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 otherwise 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.
## **1.2. Incoming resources**
These are included in the Statement of Financial Activities. Incoming resources are recognised when:
- the company becomes entitled to the resources
- the trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability
Where incoming resources have related expenditure (as 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 performance related services have been delivered.
Investment income is included in the accounts when receivable.
## **1.3. 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.
## **1.4. Fund accounting**
Restricted funds are funds received 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 restrictions. These include funds freely available to the charity for expenditure or appropriation to reserves for internally designated purposes.
## **1.5. 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.
Page 9
**Rotherham Federation of Communities Limited Notes to the financial statements for the year ended 31st January 2026**
## **1.6. Debtors**
Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
## **1.7. 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.
## **1.8. 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 party 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.
## **1.9. 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.
## **2. Income from:**
|**Grants and donations**
Awards for All - Deaf Futures
Awards for All - Winter Warm
Big Lottery - Big Local
Big Lottery - Heart of the Community
Big Lottery - Making Our Money Go Further
Big Lottery - You Decide
Deaf Futures - Better Mental Health Fund
Energy Savings Trust
Garfield Weston
HMRC
General Donations
RMBC - Easter Event
UK Shared Prosperity - Multiply
UK Shared Prosperity - Open Arms
RMBC - Pathways
Rotherham Ethnic Minority Alliance - Ripple
Effect
**Charitable activities**
Contract income - Housing Revenue Account
**Raising funds**
Fundraising
**Investments**
Bank Interest|**General**
**Designated**
**Restricted**
**Total**
**Total**
**Fund**
**Fund**
**Fund**
**2026**
**2025**
**£**
**£**
**£**
**£**
**£**
0
0
0
0
20,000
0
0
0
0
19,860
0
0
0
0
0
0
0
0
0
49,723
0
0
76,041
76,041
149,515
0
0
3,300
3,300
0
0
0
0
0
11,156
0
0
108,895
108,895
105,610
15,000
0
0
15,000
15,000
10,500
0
0
10,500
4,934
116
0
0
116
14,712
0
0
0
0
600
0
0
3,840
3,840
55,521
0
0
136,700
136,700
136,095
0
0
18,400
18,400
0
0
0
22,125
22,125
0|
|---|---|
||**25,616**
**0**
**369,301**
**394,917**
**582,726**
142,304
0
0
142,304
185,000|
||2,892
0
0
2,892
4,972|
||971
0
0
971
1,010|
Page 10
**Rotherham Federation of Communities Limited Notes to the financial statements for the year ended 31st January 2026**
|**Expenditure on**
**General**
**Designated**
**Restricted**
**Fund**
**Fund**
**Fund**
**Raising funds**
**£**
**£**
**£**
Advertising and publicity
1,034
0
662
**Charitable activities**
**Direct costs**
Activity and project costs
6,413
0
9,086
Events and meetings
2,036
0
17,982
Examination of accounts
1,275
0
0
Grants
0
0
43,103
Interpreter
1,260
0
7,610
Professional fees
498
0
2,400
Staff costs
121,020
0
251,545
Volunteer expense and training
921
0
883
133,423
0
332,609
**Support costs**
Bank charges
84
0
42
Equipment
494
0
888
ICT Support
240
0
1,847
Insurance
198
0
2,415
Membership & subscriptions
49
0
2,226
Photocopying
198
0
1,993
Postage, stationery & supplies
534
0
1,857
Professional fees
14,611
0
8,746
Rent, rates, heat & light
3,258
0
7,326
Staff costs
52,593
0
94,625
Staff training and expenses
4,339
0
2,553
Telephones & broadband
2,350
0
7,847
78,948
0
132,365
**Governance**
Examination of accounts
1176
0
0
Meeting costs - Trustees
395
0
378
1,571
0
378
**Grants made during the year**
**Grants**
**Purpose**
Initial start up grants
To provide financial support to newly formed groups
Grant to partners
To delivery a joint project providing debt advice|**General**
**Designated**
**Restricted**
**Fund**
**Fund**
**Fund**
**£**
**£**
**£**
1,034
0
662
6,413
0
9,086
2,036
0
17,982
1,275
0
0
0
0
43,103
1,260
0
7,610
498
0
2,400
121,020
0
251,545
921
0
883|
**Total**
**Total**
**2026**
**2025**
**£**
**£**
1,696
4,561
15,499
52,389
20,018
21,948
1,275
1,772
43,103
31,279
8,870
9,102
2,898
3,501
372,565
424,559
1,804
915|
|---|---|---|
||133,423
0
332,609
84
0
42
494
0
888
240
0
1,847
198
0
2,415
49
0
2,226
198
0
1,993
534
0
1,857
14,611
0
8,746
3,258
0
7,326
52,593
0
94,625
4,339
0
2,553
2,350
0
7,847|
466,032
545,465
126
71
1,382
5,188
2,087
1,884
2,613
2,566
2,275
2,828
2,191
3,110
2,391
2,510
23,357
25,652
10,584
6,048
147,218
104,241
6,892
5,076
10,197
9,775|
||78,948
0
132,365
1176
0
0
395
0
378|
211,312
168,949
1,176
1520
773
520|
|||
1,949
2,040
**2026**
**2025**
**£**
**£**
0
492
43,103
30,787|
|||**43,103**
**31,279**|
## **3.**
## **4. Grants made during the year**
## **5. Fixed assets**
There were no fixed assets during the period of these accounts.
Page 11
**Rotherham Federation of Communities Limited Notes to the financial statements for the year ended 31st January 2026**
## **6. Debtors and creditors**
|**ebtors and creditors**||
|---|---|
|Trade debtors
Prepayments
Creditors due in one year
Deferred income|**2026**
**2025**
**£**
**£**
56,245
38,397
1,811
2,009|
||58,056
40,406
1,520
1,520
0
0|
||1,520
1,520|
.
## **7. Movement of funds**
|**Restricted funds**
Awards for All - Deaf Futures
Awards for All - Winter Warm
Big Lottery - You Decide
Rotherham Ethnic Minority Alliance - Ripple Effect
Big Lottery – Making Our Money Go Further
RMBC - Pathways
Energy Savings Trust
Held as Custodian
UK Shared Prosperity - Multiply
UK Shared Prosperity - Open Arms
**Designated funds**
Redundancy and Closure Costs
**Unrestricted funds**
General Funds
**Total funds**|**Opening**
**Incoming**
**Resources**
**Closing**
**Balance**
**Resources**
**Expended**
**Balance**
**£**
**£**
**£**
**£**
20,000
0
(10,519)
9,481
10,441
0
(10,440)
1
0
3,300
(3,300)
0
0
22,125
(11,412)
10,713
74,533
76,041
(150,574)
0
0
18,400
(16,837)
1,563
0
108,895
(108,895)
0
5,125
0
0)
5,125
33,048
3,840
(17,337)
19,551
0
136,700
(136,700)
0
220,810
0
0)
220,810
233,054
171,783
(214,976)
189,861|
|---|---|
||**597,011**
**541,084**
**(680,990)**
**457,105**|
## **Restricted Funds**
- Awards for All – Deaf Futures
- Awards for All – Winter Warm
- 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.
- UK Shared Prosperity – Multiply – to provide support services and training
- UK Shared Prosperity - Open Arms – to provide support services
- Big Lottery - You Decide – Pilot project.
- Rotherham Ethnic Minority Alliance - Ripple Effect – To deliver Community Cohesion activities.
- RMBC – Pathways - to support economically inactive Rotherham residents to enter personalised employment support
Page 12
**Rotherham Federation of Communities Limited Notes to the financial statements for the year ended 31st January 2026**
## **8. Funds held as custodian**
These funds are held on behalf of beneficiary organisations that do not have bank accounts or, require support from Rotherham Federation in respect of managing their finances. Transactions relating to these funds are recorded in Rotherham Federation's financial system and categorised as Restricted Funds.
|**Breakdown of Funds held as custodian**
Group without bank accounts
Big Local – Fundraising|**2026**
**2025**
**£**
**£**
5,125
5,125
0
0|
|---|---|
||**5,125**
**5,125**|
## **9. Designated funds**
The designated funds are unrestricted in nature. These funds have been set aside by the Trustees in accordance with the Charity's Reserves Policy, which is, to have at least 3 months operating costs, staff redundancy costs and closure costs, and alternative accommodation costs.
## **10. Salaries**
|**Salaries**||
|---|---|
|Salaries
Social security costs
Pension|**2026**
**2025**
**£**
**£**
449,067
461,395
45,454
42,496
25,262
24,908|
||**519,783**
**528,799**|
No person received emoluments of more than £60,000.in the year.
The average number of staff during the year was 17 FTE (2025:17 FTE).
## **11. Pensions**
Retirement benefits are funded by contributions by the charity and its employees to defined contribution pension schemes, which are financially separate from the charity.
## **12. Net incoming (outgoing) resources are stated after charging;**
|**et incoming (outgoing) resources are stated after charging;**||
|---|---|
|Depreciation of tangible assets
Accountancy fees|**2026**
**2025**
**£**
**£**
0
0
500
500|
||**500**
**500**|
## **13. Company Limited by Guarantee**
The charity is a company limited by guarantee and has no share capital. The liability of each member, in the event of a winding up, is limited to £1.
## **14. Directors Remuneration**
No remuneration was received by any directors in the period of these accounts. Only expenses properly incurred were reimbursed. During the period of accounts, no expenses were reimbursed.
## **15. Related Party Transactions**
There were no related party transactions during the period of the accounts.
## **16. Previous period comparison**
Where available, the previous period’s figures have been included for comparison purposes only.
Page 13