Charity number: 1162404
## **SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
## **UNAUDITED ACCOUNTS**
## **FOR THE YEAR ENDED 30/09/2025**
**Prepared By:** Atherton Greene Ltd 71-75 Shelton Street Covent Garden London WC2H 9JQ
## **SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 30/09/2025**
## **TRUSTEES**
Rev. Martin Whitell (Chairperson) Roy Clark (Secretary) Christopher Brown (Trustee) James Blair Natalia Kovalova - appointed 13 April 2025
## **REGISTERED OFFICE**
117 MANSFORD STREET LONDON E2 6LX
## **CHARITY NUMBER**
1162404
## **ACCOUNTANTS**
Atherton Greene Ltd 71-75 Shelton Street Covent Garden London WC2H 9JQ
page 1
**SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
## **ACCOUNTS**
## **FOR THE YEAR ENDED 30/09/2025**
## **CONTENTS**
||Page
|
|---|---|
|Report of the Trustees|3-6
|
|Independent Examiner's Statement|7-8
|
|Accountant's Report|9
|
|Statement of Financial Activities|10
|
|Balance Sheet|11
|
|Notes to the Accounts|12-13|
|Detailed Statement of Financial Activities|
14-15
|
page 2
**SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
## **TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 30/09/2025**
The trustees present their report and accounts for the year ended 30/09/2025
## **PRINCIPAL ACTIVITIES**
The principal activity of the charity in the year under review was .
## **STRUCTURE GOVERNANCE & MANAGEMENT**
Simple Gifts (charity number 1162404) is a Charitable Incorporated Organisation (CIO) governed by its Constitution to support community activities in Bethnal Green. The board oversees strategic direction, ensuring compliance in safeguarding, finance, and operations, while relying on a volunteer-led model for daily activities.
## **DIRECTORS REPORT**
**Charitable objects**
1. To further or benefit the residents of Bethnal Green, East London and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the residents.
in furtherance of these objects but not otherwise, the trustees shall have power:
To establish or secure the establishment of a community centre and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such a centre for activities promoted by the charity in furtherance of the above objects.
2. To provide the necessary facilities for the daily care, recreation and education of children and young people during out of school hours and school holidays
3. To advance in life and relieve the needs of young people through:
1. The provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life;
2. Providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.
4. To develop the capacity and skills of the members of the socially and economically deprived community of Bethnal Green, East London in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.
5. Such other charitable purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as the trustees may from time to time determine.
page 3
## **SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
## **Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.**
SimpleGifts fulfils its charitable objects by offering activities and services to benefit the local community, including children and young people, parents, older people, women, people with disabilities, refugees and asylum seekers and new arrivals.
Our programmes primarily support people in the London Borough of Tower Hamlets, however we have users attending from the neighbouring boroughs, Hackney, Newham and the City of London.
Our activities and services delivered during the year provide opportunities for the local community to engage in positive activities, which contributes to social and personal development. We respond to the needs of the communities and develop programmes which are co-designed and led by local people. All our programmes are free to attend.
## **Chai & Chat**
Opportunities for women to meet socially and take part in positive activities over a cup of tea, interacting with others locally, developing friendships and social networks that reduces isolation and loneliness. They benefit from regular talks and workshops from external agencies which includes, information sessions on health, welfare, housing, mental health, employment & training, and skills-based workshops. We have an average attendance of 20 people attending each session.
## **Community Lunch**
We facilitated 4 community lunches, which were led by community members. The Community Lunches provide the opportunity for people from diverse backgrounds to mix, breaking down barriers and promoting community cohesion. We encourage social action and communities take the lead to organise and deliver the community lunches; they bring food items and share with others. during the year 65 people attended the lunches.
## **Holiday Programmes:**
During this year we provided 3 school holiday programmes, (Christmas, Easter and Summer) where we made available positive social and recreational activities for children and young people, including sports and arts and crafts and cultural activities. We provided a nutritious hot meal to those eligible for free school meals and they took part in workshops on topics that contribute to their personal development such as living and eating healthy, bullying, and staying safe etc. They have achieved outcomes such as improved confidence and resilience, learning new skills and increased awareness of healthy living. 55 children and young people attended the holiday programmes.
## **Women’s Health & Fitness**
We provided weekly sessions to improve the health and wellbeing of women through exercise, this was identified as a priority need for local women who were unable to attend exercise sessions due to barriers such as cost, location, family commitments and cultural barriers. Due to demand, we have organised an additional session and now provide 2 sessions a week. The sessions are facilitated by a qualified trainer supported by local volunteers improving their general health and fitness and provides space to develop friendships and networking opportunities and on average we have 35 women taking part in the weekly sessions.
## **Sewing Club:**
We provided weekly sessions, co-designed with women taking part and leading on sewing activities which helps them to learn new skills, repair and renew clothes, make new friends, and socialise with others reducing isolation and loneliness. 25 women are registered and have average turnout of 12 participants per week.
page 4
## **SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
## **Tech Club:**
The Tech Club aims to support those that are digitally excluded or struggling to use and access online activities/ programmes. Some do not have the correct equipment or do not have access to broadband or do not have the skills. We offer access to equipment and broadband and training. Working in partnership with the Good Things Foundation we distributed 40 preloaded data sim cards to those that are struggling with access to data.
## **Communities Keeping Well:**
We are working in partnership with Communities Keeping Well, and NHS initiative, working with eight communities in Tower Hamlets to prevent Type 2 diabetes, coronary heart disease and lung diseases. Residents will come together through a series of community events to co-design and lead activities for a healthier life. We currently sit on the steering group and act as a nurture organisation providing support to community led projects with financial management and accountability, project planning and capacity building support.
## **Volunteering Programme:**
As a community led organisation, we offer opportunities for local people to volunteer with SimpleGifts. Social action is core to what we do and this gives communities input into the development of the programmes on offer ensuring it is led by them and meets their needs. Volunteers help us to connect locally and gives prospective volunteers opportunities to learn new skills, build knowledge and progress into employment, education, or training. We have had 10 different volunteers throughout the year supporting our projects.
## **Achievements and Performance**
We have continued to deliver our mission through a wide range of activities that have strengthened existing partnerships and developed new ones. We have expanded our existing services and have welcomed new service users. We recognise that communities are facing significant challenges, including the cost-of-living crisis and rising food and fuel poverty, all of which have had long-term detrimental effects. In response, we have remained committed to supporting communities with programmes and activities designed to help them navigate these ongoing pressures.
To support our users and the wider community we have provided signposting services, we are providing free activities and organise information sessions which help them improve their health and general wellbeing and help them through the cost-of-living crisis. We have organised sessions on diabetes, healthy eating and nutrition, welfare advice and support.
Throughout the Christmas, Easter, and Summer school holidays, we have continued to provide children and young people with enriching activities and a nutritious hot meal. This targeted support has not only ensured that those most in need have access to essential resources, but has also delivered meaningful relief for families experiencing financial strain. By reducing holiday-period pressures, our provision has helped create safer, more stable environments where children can thrive.
Chai & Chat and community lunches helped people to create local connections and develop new friendships, which leads to more community support and stronger bonds between people. Through the weekly sessions we organised add on services which has raised awareness of local services and helped to improve their confidence, learn new skills, gain experience through volunteering and organising community lunches.
Our Tech Club plays a vital role in helping community members get online and confidently access the digital world. By providing practical support, guidance, and a welcoming space to build digital skills, the programme ensures that individuals are not excluded from essential online services such as healthcare, benefits, education, and employment opportunities. Through this work, we are reducing digital inequality, empowering people to stay connected, and enabling them to participate fully in an increasingly digital society and given access to sim cards with preloaded data and calls/texts. We have continued to be involved in the Local Authority Digital Inclusion Group.
page 5
## **SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
We provide targeted support to women, particularly those from disadvantaged households, by offering opportunities to build confidence, skills, and practical knowledge through our sewing club and volunteering pathways. These initiatives create safe, empowering spaces where women can develop new competencies, strengthen social connections, and increase their sense of independence. By equipping participants with both creative and transferable skills, we help open doors to further learning, community involvement, and future employment opportunities, contributing to long-term personal and economic resilience.
Over the past year, we have undertaken significant refurbishment works at SimpleGifts to enhance the quality and comfort of the space for all who use it. This has included relocating the office to improve accessibility and repainting the centre to create a brighter, more welcoming environment. These improvements have strengthened our ability to deliver services in a setting that feels safe, dignified, and inviting for the community.
The report was prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.
This report was approved by the Board of Trustees on 23/07/2026
Rev. Martin Whitell (Chairperson) Trustee
page 6
## **SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
## **INDEPENDENT EXAMINER'S STATEMENT**
## **FOR THE YEAR ENDED 30/09/2025**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
I report on the accounts of the company for the year ended 30/09/2025 .
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The 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. I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants.
Having satisfied myself that the charity is not subject to an 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 EXAMINERS STATEMENT**
My examination was carried out in accordance with 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.
page 7
**SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
## **INDEPENDENT EXAMINER'S STATEMENT**
## **FOR THE YEAR ENDED 30/09/2025**
## **INDEPENDENT EXAMINERS 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:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
...................................................
Date: 23/07/2026
Atherton Greene Ltd 71-75
Shelton Street Covent Garden London WC2H 9JQ
page 8
**SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
## **ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE UNAUDITED ACCOUNTS OF SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION, FOR THE YEAR ENDED 30/09/2025**
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION for the year ended 30/09/2025 as set out on pages - to (1) from the company's accounting records and from information and explanations you have given us.
As a practising member of the Chartered Association of Certified Accountants , we are subject to its ethical and other professional requirements which are detailed on their website.
This report is made solely to the Board of Directors of SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION and state those matters that we have agreed to state to the Board of Directors of SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION, as a body, in this report, in accordance with the requirements of the as detailed on their website. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profitability of SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION. You consider that SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Atherton Greene Ltd 71-75 Shelton Street Covent Garden London WC2H 9JQ
page 9
## **SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
## **Statement of Financial Activities for the year ended 30/09/2025**
|
**Income**
Income from generated funds
Donations and legacies
Income from charitable activities
**Total Income and endowments**
**Expenses**
Costs of generating funds
Expenditure on Charitable activities
**Total Expenses**
**Net gains on investments**
**Net Income**
**Gains/(losses) on revaluation of fixed assests**
**Net movement in funds:**
**Net income for the year**
Total funds brought forward
**Net funds carried forward**|**Unrestricted**
**funds**
**£**
110
35,664
**35,774**
45,009
**45,009**
**(9,235)**
**(9,235)**
50,427
**41,192**|**Restricted**
**funds**
**£**
-
18,388
**18,388 **
18,388
**18,388 **
**- **
**- **
8,266
**8,266 **|**2025**
**Total**
**£**
110
54,052
**54,162 **
63,397
**63,397 **
**(9,235) **
**(9,235) **
58,693
**49,458 **|_2024_
_Total_
_£_
_18,436_
_19,908_|
|---|---|---|---|---|
|||||_38,344_|
|||||_44,514_|
|||||_44,514_|
|||||_(6,170)_|
|||||_(6,170)_
_64,863_|
|||||_58,693_|
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
page 10
## **SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
## **BALANCE SHEET AT 30/09/2025**
|**Notes**
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS: Amounts falling due within one year**
3
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CAPITAL AND RESERVES**
**Unrestricted funds**
**5**
Designated funds
**Restricted funds**
**6**
|
52,072
52,072
2,615
|**2025**
**£**
49,457
49,457
41,191
**8,266**
49,457|_68,676_
_68,676_
_9,983_
|_2024_
_£_
_58,693_|
|---|---|---|---|---|
|||||_58,693_|
|||||_50,427_
_8,266_|
|||||_58,693_|
For the year ending 30/09/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
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 complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
## **Approved by the board of trustees on 23/07/2026 and signed on their behalf by**
.............................
Rev. Martin Whitell (Chairperson) Trustee
page 11
## **SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30/09/2025**
## **1. ACCOUNTING POLICIES**
## **1a. Basis Of Accounting**
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **1b. Incoming Resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **1c. Resources Expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the 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.
## **1d. Allocation And Apportionment Of Costs**
All costs relate to the single activity of the charitable company and are recognised accordingly.
## **1e. Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
## **1f. Turnover**
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
## **2. EMPLOYEES**
||**2025**|_2024_|
|---|---|---|
||
**No.**|**No.**|
|Average number of employees|2
|_2_|
page 12
## **SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
## **3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**
**YEAR**|||
|---|---|---|
|
Other creditors
|**2025**
**£**
2,615
2,615|_2024_
_£_
_9,983_|
|||_9,983_|
## **4. LIMITED BY GUARANTEE**
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £0, to the company should it be wound up. At 30/09/2025 there were 5 members.
## **5. UNRESTRICTED FUNDS**
|
|**Brought**
**forward**
**£**
50,427
50,427|**Incoming**
**resources**
**£**
35,772
35,772|**Outgoing**
**resources**
**£**
(45,007)
(45,007)|**Transfers**
**£**
-
-|**Carried**
**forward**
**£**
41,192|
|---|---|---|---|---|---|
||||||41,192|
## **6. RESTRICTED FUNDS**
|
|**Brought**
**forward**
**£**
8,266
8,266|**Incoming**
**resources**
**£**
18,389
18,389|**Outgoing**
**resources**
**£**
(18,389)
(18,389)|**Transfers**
**£**
-
-|**Carried**
**forward**
**£**
8,266|
|---|---|---|---|---|---|
||||||8,266|
page 13
## **SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
|**Incoming Resources**
**for the year ended 30/09/2025**
**Incoming resources**
**Incoming resources from generated funds**
**Donations**
Donations
**Other**
Rental Income
Interest Income
**Charitable Activity**
LB Tower Hamlets - HAF - Restricted
ELATT - Unrestricted
Queen Adelaide's Charity - Unrestricted
Trust Postcode Society - Unrestricted
The One Network Communities Keeping Well - Restricted
Other Income
**Property Income**
Rental Income
|-
-
110
17,350
-
572
8,333
1,039
879
25,879
|**2025**
**£**
-
110
110
28,173
25,879
54,052
54,162|_442_
_17,863_
_131_
_14,591_
_3,000_
_650_
_1,667_
_-_
_-_
_-_
|_2024_
_£_
_442_
_17,554_|
|---|---|---|---|---|
|||||_18,436_|
|||||
_19,908_
_-_|
|||||_19,908_|
|||||_38,344_|
page 14
## **SIMPLE GIFTS : UNITARIAN CENTRE FOR SOCIAL ACTION**
|
**Expenses**
**Costs of generating funds**
**Charitable Activities**
Programming Expenses
Publicity
Governance
Rates
Insurance
Heat and light
Cleaning
Repairs and renewals
Salaries
Accountancy fees
Stationery & office supplies
Telephone & Internet
Subscriptions
Bank charges
Sundry expenses
|**Expenses**
**for the year ended 30/09/2025**
**2025**
**2025**
_2024_
Restricted
**£**
**£**
_£_
17,397
17,397
_17,067_
-
145
_-_
973
973
_117_
-
306
_170_
-
678
_645_
-
3,107
_3,480_
-
634
_285_
-
17,478
_-_
-
19,952
_20,693_
-
775
_750_
-
54
_-_
-
1,573
_1,247_
-
175
_-_
-
60
_60_
18
90
_-_
18,388
63,397
_44,514_|**Expenses**
**for the year ended 30/09/2025**
**2025**
**2025**
_2024_
Restricted
**£**
**£**
_£_
17,397
17,397
_17,067_
-
145
_-_
973
973
_117_
-
306
_170_
-
678
_645_
-
3,107
_3,480_
-
634
_285_
-
17,478
_-_
-
19,952
_20,693_
-
775
_750_
-
54
_-_
-
1,573
_1,247_
-
175
_-_
-
60
_60_
18
90
_-_
18,388
63,397
_44,514_|
|---|---|---|
|||_44,514_|
63,397 63,397 _44,514_
page 15