Charity registration number.. 1182059 Rebuild East Midlands Annual Report and Financial Statements flir the Year Ended 31 March 2024 Cojnmunity Accounting Plus Units l & 2 North West 41 Talbot Street Nottin¥hatn NGI 5GL
Rebuild East Midlands Contents (¢ontinu¢d) Reference and Administrative Details Trustees, Report 3to9 Siatement of Trustees, Responsibilities Independent Examiner'5 Report Statement of Financial Activities 12 to 13 Balance Sheet 14 Notes to the Financial Statements 15 to23
Rebuild East Midlands Refer¢n¢¢ and Administrative D¢t#ils Tru5t¢es Elizabeth malott, Chair Michael Hand Alex Mayes Samantha Griffiths Andrew Jackson Senior Management Team Lesley Gladwell, CEO Charity Registration Number 1182059 Prineipal Office PO Box 8424 Derby DEI 9GH Independent Examiner John O'Brien, employee of Community Accounting Plus Units l & 2 Nortl) West 41 Talbot Street Nottingl)am NGI 5GL Page I
Rebuild East Midlands Chair's Ststtment It is a privilege for me to reflect on a year of impact, growth, and unwaverillg commitment at Rebiiild East Midlands. This past year has been a testament to the commitment of the team to support individuals and families who have experienced Human Trafficking and Modern Slavery (H'I-&MS). Togeiher, we have empowered survivors to rebuild their lives, break the cycle of exploiiation, and embrace hope-filled futures. The challenges faced have beeii considerable. An increase in referrals, coupled with the complex needs of those 'e serve, higlilighted the Urgent necessity of our work. The ever-changijig policy landscape and ecot]on)ic pressures added further complexity. Despite this we have riseji to meet these demands, providing crisis support, one-to-one advocacy, and community-buildiiig activities to more ijidividuals than ever before. Our achievements this year would not have been possible without the generosity and belief of our supporter5. T our donor5, grant inakets, and fuiidraiser5'. thank you for your steadfast 5UPPOrt. Your contribution5-whtther through grdnts, re¥ular ¥ivin¥ or participation in LaTnpaigns like the Derby Iok have directly impacted lives. Every pound you've ¥ivtn has helped us provide safetj, stability. and liope tts survivor5 of modeni slavery. I n)ust also extei)d my deepest gratitude to our staff. whose tireless dedication and compassion have driven Rebuild forward. Your advocacy, practical support. and creaiivity in f0Sring communitj and connection have been nothing short of inspiring. Highlights of the past year iiiclude expanding our support delivery team. winning the VCSE Award flir Derby. launching new crisis support initiatives, and enhancing our wellbeing groups to create safe spaces for Inen and women io heal and grow. The outcomes shared throughout this report underline the iransfomiative power of Rebuild East Midlands, WL)rk. Looking ahead. we are excited by our plans io expand our reach and impact. As Chair. l am proud of whal we have achieved and optimistic about what lies ahead. On behalf of the Board of TNstses, thank you. Elizabeth Marriott Chair of the Board of Trustees Page 2
Rebuild East Midlands Trust¢¢s' Report The trL15tee5 present the aniiual report together M'ith the financial ststeTneJits of the charity for the year ended i I March 2024. Trustees and officers The trustees and officers serving during the year and sin¢e the year end were as follom's.. Trustees.. Elizabeth MarriotL Chair Michael Hand Alex Maye5 Samantha Griffiths Andrew Jackson Cheryl Stevens (resigned 18 J[u[ry 2024) Structure, governance and management Nfjlure ufgoveriiin¥ documenl Rebuild Edst Midlaiids is a Cl)aritable Incorporated Organisation (CIO).- registered with the Charity Commissioi) on lith February 2019. re¥i5tratioii nuniber I1?059. Tl)e organisation 15 ¥OVtmed by its constitutioii last amended on the 7th May 2021. A board of appointed irustees run the organisation, delegating the day-to-day njnning ol'the organisation io the CEO. Recruilmenl appoinlttienl ofiruslees During 2023-2024, we recruiied no new trustees, and I Irustee retired from their role. Therefore. M'e currently have 5 tStee5 who have a range of skills and experience to lead the governance of the organisation. During 2024, Mike Hand stepped as the Chair and Lisa Marriott became the new Chair of Trustees. All trustees give their time voluntarily and receive no remuneration or other benefits. Objectives and activities Ohjects oim.% To relieve the Iieeds of people in the United Kin¥dom, in particular those in the East Midlands, who are at risk of or who have been 511bject to Inodeni day slavery or liuinaii traffickiiig, throu¥h the provi5ioii of advice, advocac}. and coun5ellin¥, and other activities a5 the tru5tee5 deem fiL to enable iiidividuals to rebuild their live5 and become independent individua15 and members of society. Page 3
Rebuild East Midlands Trustees, Report (¢ontinu¢d) Objectives, 51Tulegies andartivilies Rebuild East Midlands exists to 511PPOrt individua15 and fainilies who have experienced Human Trafficking and Modern Slavery (HT & MS) to break the cycle of exploitation, empowering them to rebuild their live5 and embrace a hope filled fiiture. We support individua15 who are 184 and their families who have beeli identified a5 victims of Exploitation. Human Trafficking and Modern Slavery. 40. J+ million people including men. women and children are trapped in some form of slavery across the globe. In the UK, the egtimate is l?2,000 trapped in some form of exploitation, based on population statistics. This means there could be approx. 1.000 potential victin)s of Modern Slaverv in Derbyshire. It is estimated l /0 will be found or rescued and approx. 35 /0 will be re-trafficked. At Rebuild we believe everyone should have an opportuniry tl) live free from slavery and no one should have io recover alone but have access to support. Our overall aim is to see people living free from the exploitation they experienced through Human Trafficking and Modern Slavery (HT&MS). Along with individual support outcomes being met, by the end of the support journey, our aim is that the following overall outcomes have been met.. Individuals are no longer at risk of being re-exploited Individuals have recovered from the ongoing impact of the trauma they may have experienced as a resiilt of exploitation Individugls feel Connected to their local community or a social network Individugls gre in employment, training or education Individugls are in stable accommodaiion Recovering from the impact of exploitstion can be a lengthy process as individuals often face a wide range of barriers moving forward with their lives. Common barriers iiiclude.. Lack of IDldifficulties accessing ID Inability to open bank accouiits On¥oin¥ le¥al is5ue5 i.e. asyIutDL application. compensation, family law. criminal proceedin¥5 Acce5sin¥ traiiiingryeducation or einployment Little or lio En¥lish Cultural barrier5 preventin¥ individuals accessing 5UPPOrt AiixietylDepres5ion which may cause individuals to have 'bad day5, or missed appointinents so they may then be seen as unreliable Lack ol'trust iii services Ongoing EmotionaliPhysicallMental Health impact of exploitation Securing accommodation Isolation with little knowledge of the area or of their rights. Acllievements and performance The story of Rebuild East Midlands in the past 12 months Betweeii 2090-?022, on average w¢ received betwcen 12-15 referrals for long term support per year. In ?023-24, we received 28 referrals for long term support and supported a total of 35 iiidividllals during the year. The majority were bett¥'een the ages of 18-25, and cam¢ from g range of ethnicities in¢luding Briti%h, Ethiopian, Eritrean, Sudanese, Albanian, Iraqi ai)d Slovakian. Page 4
Rebuild East Midlands Trustees, Report (¢ontinu¢d) Diiring the past 12 months we have not oiily seen an increase iii demand for support, but also an iiicrease iii the coinplexity of needs presenting for those we are supporting. Along with thi5, we have experienced multiple policy changFes in the sector and Iiave been working5 iii an iiicreasii)LFly difficult funding landscape. Despite these challenge5, we have been 50 excited by the opportunities to support more people and to partner with those individua15 to see theTn make hiige 5tep5 fotTrvard iii their lives. Over the past 12 months our support delivery has come under three main categories.. Initial crisis support for individuals exiting exploitation One to one prnctical. emotioi)al and advocacy support Wellbeing groups & activities. Initial cri515 support for individua15 exiting exploitation In May '23 'e were asked to deliver a small project for Derby Ciry Council and Derbyshire County Council, working lth the police to provide initial support, advice and practical siipport to potential victims who have jut exited Modern Slavery. We provide short term support in conjunction with 8 local housing provider who provide emergency accommodation until individuals transition to the next slep of support. In 2023-2024, 'e supported 12 individuals exit exploitation and begin to rebuild their lives. In 2024, we agreed a further 2 years of project ndIllg to develop this project across the city and county. We hope to establish a inodern slavery partnership across the East Midlands over the next 12 months, along with a more fomial multi-a£ency approach to victiin care. One to one practical, emotional and advocaey support During the past 12 mL)nihs, the most pressing support needs of those we SUPPLin have been.. Significant amounts Lif time have been spent advocating & assisting with accessing housing for those who are at risk of or are homeless. This continues to be a pressing need for many we support. Supporting people to register with GPS, opening bank accounts alld claiming bcncfits. Advocacy support to engage with statutory agencies, legal advo¢acy.. police investigations and court proceedings. Encouraging and accompanying individuals to go to a¢tivities and groups in the ¢ommunity. Emotional alld mental health support. Again we have seeii an significant in¢rease in individuals being referred who are ¢xp¢riencing depression, anxiety and post-traumatic stress disorder as a result both of their exploitative experiences but also their experieiice5 resiilting from the changFes to iTnmigFration policy. SupportinbF individua15 to navi(Tate the financial impact of the cost of living. Page 5
Rebuild East Midlands Trustees, Report (¢ontinu¢d) Advocacj. Story.. Ola and her partner were recently gTranted petynis5ion to reinaiii in the UK a5 Vlctiins of traffickin entitling thein to access benefits and social housii)g, biit they stru[ed to Iiavigate the system and understand letters and emai15 due to their limited Eiigli5h. Oiie of the letters Th'as ali eviction iiotice from their asyluin accommodation, requiring theTn to move out in seveii days, time. With this alatyning deadline and i10here to go. Rebuild helped Ola aiid her partner througFh the process, advocating on their behalf and accessing an interpreter so that they could be inlotmed to make their own decisions about the future, ensuring they were able to ieceive the support they were entiiled to and tl)at they were i)ever homeless. "Afy Rebtiild,Support H/ovkév w'o.v verypatienl bv mv.iide MheK ive w'éve mnst helplEs.i. encouvag£dme, ulMILry.S suppnvléd ll.i. hélping u.s to .solve difficulkie.s. Aty J are very gruleful io Rebuild East dlL7Kd.f. Wtllbeing groups & aetivities Along 1[h one-to-one support we have been developing our groups and activity programme to build opportunities to create community, reduce isolation, and build skills and involvement amongst our beneficiaries. This year we have trialled different types of activities and groups to see whal works best. This has been done in direct partncrship with the iiidividuals we support, seeking their input and evaluation along the ay. Based on their feedback we have established separate Women'5 and Men's groups which now run on a weekly basis. Out of these regiilar groups we have been able to identify a demand for more one-off events and activities with a focus around family and community involvement. Over the past 12 months, as the demographic of individuals we have supported ha5 changed, so has our group and activity programme. Our men's group have enjoyed sessions with Moorways Leisure Centre where they partnered M'ith us to create opportunities for the men's £roiip to access different elements of the leisiire centre. We have partnered with upbeat communities to facilitate wellbeing sessions for oMen who have experienced modern slavern. and those seeking asylum. "That was amazing. I got lots niy first experience how Chit]ese celebrate their new year and also, I got new friejids and they shared to me to their life experiences which is important for me. and I like to say thank you very much for invitijig ine." Highlights of the past 12 months May 2023 - we won Ihe VCSE A ward for Derby Establishing addiiional Groups and Activities Celebration Event for Chinese New Year Celcbration Event for International Women s Day Developing the Initial Crisis Support for those exiting exploitation Building key partnerships with ne. referral agencies Targctcd advisory and participation projects Implcmentation and adoption of a new data management system DevclopTncnt of new strcamliiie referral process Expansion of Support Delivery Team to 5UPPOrt more people. Page 6
Rebuild East Midlands Trustees, Report (continued) **. }. Partnership working Rebuild East Midland5 work5 11.lth a wide rangFe of partner5 acros5 different sectors to help siipport our beneficiaries, a5 M'e recogFnise their safety and development requires the input of nuinerou5 orgyani5ations and a¥encies. We are a150 part of the tkrby and Derbyshire Modern Slavery partnership. which is made up of the city and county council, DWP, Barnardos, Red Cross, Social care, Police and health. We work togFether to rL Lommunity awareness raising sessionsltraining and forums. along with working together to develop strategy for supporting those iii the city at risk of or who have experienced Modern Slavery. What differenee have we made? Differ¢n¢¢ made to Indii'idual We have received 28 ne. re[eal5 for support this year, 700/0 identified as male and 30Q/o identified a5 female. The Tnajority were between the ages of 18-25, aiid seekingj asylllm. Please see chart l and 2 for more details. Those referred came from a range of ethnicitie5 including Ethiopian, Eritrean, Sudanese, Albanian, Iraqi and Slovakian. The inain support i)teds have beei) support tts navigatt and access stable a¢con)modation, legal advocacv, Community Connection and support to access benefits. Of those we l)ave supported overall during the past 12 months.. for 9 lQ/o there has been no ongoing ki)own risk of re-exploitation 55°/o received their leave to remain and recourse to public funds. Of this 55 /.' 95 /0 are in stable accommodation 40/0 are in regular employment 15 /0 are in full time educaiion. Page 7
Rebuild East Midlands Trustees, Report (¢ontinu¢d) Feedback M'e have about the difference Rebuild support ha5 made lo individuals: 'IRebuild isl a safe plaee where l am i)ot judged or questioned" '[ have no family here... Rebuild are my Family" 'Rebuild have done so much for me. when I moved inil) my new home" '[[ have receivedl support now that will still have an impact in my fuiure 'Isolation makes you feel stressed and depressed, Rebuild is stress relieving. You can be Iwith your worker or at a groiipl for a short period of time but it can feel like a day" Public benefil Rebuild East Midlands exists to siipport individuals and families who have experienced Modem Slavery and I luman Trafficking to brtak the cycle of exploitation. This brin¥s beiitfit to the widei public through supptsrting indiN'iduals who have had these experitnces tts inttgrate into their local community. Rebuild East Midlands also support the local iesponse to Modeni Slavery through awareness fdiSill¥ and training. Oui achieven)ents in the past year, as detailed above, reflect the speeific benefits we have created. The trustees confimi that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Finaneial revie Despite a challenging financial and funding landscape, Rebuild East Midlands successfully secured several multi-year grants diiring 2023-24. strciigthcning its siistainability for the coming years. A significant milestoiie was obtaining the National Lottery Reaching Communities grant, which cnabled the organisation to expand its staff team to meet iiicreasing service dcmand and invest in consolidating the infrastructure required for long-tenn operations. This year also marked the recruitment of a Parther5hip and Fllndrai5ing Mana¥er, tasked with developin¥ a coinmunity and corporate fundraisingF Strategy. This initiative 5UPPOrt5 income dIveir]CatIOn and reduce5 reliance on grants alone. While wilts and trusts reinaiiied the primary incoine Source iii 2023-24, gFenerating £242,051 (202).. £105,879), fiiiidraisin¥ efforts cotjtributed an additioiial £1 1,444 (202).. £7,191). As a support-focused orgatjisation, stsff costs represented the largest proportion of expenditure, reflecting the essential i)ature of our front-line and therapeutic work. Importantly. the organisation's inLoine exceeded its expendilure this year. A general fund surplus of £14,29012023'. deficit -£5,94J) was added to reserves. while £15,008 regtricted funding120?3'. £10,582) was carried forward to support charitable activities ii) 2024-25. Looking ahead. Rebuild East Midlands continues to actively pursue diverse funding opwrtunities to ensure rinancial sustainability and maintaii) its capacity to support survivors of Human Trafficking and Modern Slavery effectively. Policy oil re.ferves The trustees consider that the charity's unrestricted ca%h funds %hould be gro1 to rcprcsent 3 months, unrestricted expeiiditure which equate5 to around £90,000 for Rebuild East Midlaiids depending oil bud¥Teted expenditure. On il st March 2024. the unrestricted funds atnounted to £46,308 which the Trustees consider to be adequate but needs to build. Page 8
Rebuild East Midlands Trustees, Report (¢ontinu¢d) The tllJ5tees review the ainount of reserves that are required to ensure that they are adequate to fulfil the charity's contiiiuiiig obligFations on a regFular basis. The trustees have assessed fiiture iiicoine 5tream5 and consider that sufficieiit funding has been secured to ensure that the charity can continue to operate a5 a going concem for a period in excess of 12 months. Plans for future periods Aims key objectivAvrfUÉUTeFer1OdS In next 12 months we will continue to develop our support delivery model to support as many individuals recovering from the impact of Modem Slavery as possible. We are exploring opportunities to develop this model into other areas of the reoion. along with building our partnerships within the region. We will launch a new aw'areness raising campaign about Modern Slavery aimed at emp0erIng individuals and organisations to prevent future cases of exploitstion, creating safer. more vigilant Climmunities. Fundraising and Income Duiing the last year we have had several individual's donations towaids the work of Rebuild East Midlands through rtgular giving. We also ian oui Winter Appeal campaign ii) December, which encouraged individuals to fundraise for the work of Rebuild East Midlands, aloi)¥ with taking part in the Derby l Ok in March 2024. We are sts grateful to everyoi)e ii) the community who got involvtd in these fundrdisii)¥ initiatives. We have beeli able to access a number of small and laige grdnts this year that have helped us to continue to support individuals to rebuild Iheir lives after Modern Slavery. We want to thank the follom'ing grant makers for their awards made in 2022-202J that contributed to service delivery in 20?3-2024'. The Trusthouse Trust £9375 Evan Cornish Foundation £3500 The Coop Dividend Fund £1500 Erewash Voluntary Action £5000 In addition, we want to thank the following grant makers for their awards made in 202J-2024'. Magic Grant £500 Naiional Lottery Reaching Communities £109,750 The Grocers Trust £5.000 Samworth Foundation £JO,000 The Lloyds Foundation £25,000 Sevem Trent £15,857 Mind Derbyshire £4,535 The Albert Hunt Trust £3,000 RRAF £20.000 These grants have allowed us to continue to establish and solidify our work as well as allowing us to grow and develop our siipport delivery project, and the or£anisatioii as a whole. As a small charity, funders who recognise the value of small are vitsl to our survival. Page 9
Ilebuild I,-usi Ii .lidl&inds Statemi nt of l-ru%ties' Rcsi)(In5ihilities MIL TIu%l¢e
Rebuild East Midlands Independent Ex#miner's Report to the Irust¢¢s of Rebuild E#$t Midlands Independent examiner's report to the tru5tee5 of Rebuild East Midland5 I report to the trllstees on my examinatioii of the accouiits of Rebuild East Midland5 (the Charity) for the year ended 31 March 2024. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'l. I report in respeci of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5Xb) of the Act. Independent examiner's 51atement Since the Cliaritj s gross incon)e exceeded £250,000 your examiner must be a member of a body listed in 5eLtion 145 of the 201 I ALt. I coiifinn that l ain qualified to uiidertake the examinatioii because l am a member nd Fellow of the Associdtioii of Charity Indepeiideiit Examiner5, wl)iLh is oiie of the listed bodies. I l)ave Lompleted my examination. I confiTm that no matters l)ave come to iny attention in coiinection with the examiiiation giving me cause to believe that in any inaterial respect.. l. accounting records were not kept in respect of the Charity as required by section 130 of the Acr,. or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the accouiiting requirements conceming the forni and content of accounts set out in the Charities {Accounts and Reports) Regulatioi)s 2008 other than any requirement that the accounts give a 'true and fail view which is not a Inatter considered as part of ali independent examination. I have no concerns and have come across no other rnatters in connection with the examination to which attentiL)n should be dra1 in this report in order to ¢nahle a prapcr iinderstaiiding of the accounts to be reached. F,11,i. rcc.A. FCIE. employee of Cominui)ity Accounting Plus Fellow of the Association of Charity Ii)dependent Examiners Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL Date.. 2310112025 Page 11
Rebuild East Midlands St#t¢m¢nt of Finan¢ial Activities for the Year Ended 31 March 2024 Total 2024 Total 2023 Unrestricted Restricted Note Income and Endowments fro. Donations and legacies Charitable activities Other trading activities InveslJnent income 88,020 88,020 154,031 11,444 176 74,104 31,775 7,191 77 154,031 11,444 176 Total Income 99,640 154.031 253,671 113,147 Expenditure on: Charitable activities (75,324) (159,6311 (234.955) (124,206) Total Expenditure (75,324) (159,6311 (234.9551 {124,206} Net incomel{expenditiire) Gross transfers between funds 24,316 (10,026) 15,600) 10,026 18,716 (11.059} Net movement in funds 14,290 4,426 18,716 (11,059) Reconciliation of funds Total funds brought fonvard 32,018 10,582 42,600 53,659 Total funds carried fonvard 14 46,308 15.008 61,316 42,600 All of the charity's activities derive from Continuing operations during the above two periods. The funds breakdown for the period is shown in note 14. The notes on pages 15 to 2) form an integral part of these financial statements. Page 12
Rebuild East Midlands Statement of Financial A¢tivitie$ for the Year Ended 31 March 2024 (¢ontinu¢d) These are the figur¢5 for the previou5 accounting period and are included for Comparative purposes Total 2023 Unrestricted Restricted Note Income and Endowments from: Donatioiis and legacies Charitable activities Other trading activities Investment income 74,104 74,104 31,775 7,191 77 il,775 7,191 77 Total Income 81.372 31,775 113,147 Expenditure on.. Charitable activities (87,315) (36.891 } (1 ?4.2061 Total Expenditure Net movemeiit in funds (87,315) (36,891} (124.206) (5,943) (5,116) (11,059} Reconciliation of funds Total funds brought forward i7.961 15,698 53,659 Total funds carried forward 14 32,018 10,582 The notes on pages 15 to 2) form an integral part of these financial statements. Page 13
Rebuild East Midlands (Registration number: 1182059) Balanee Sheel as at 31 Mareh 2024 2024 2023 Note Current assets Debtors Cash at bank and in hand 1,604 66,266 1,440 44,992 12 67,870 46,432 Creditors: Amounts falling due within one year 16,554 13,832 Net assets 61,316 42.600 Funds of the charity: Restricted incorne funds Restricted funds 14 15,008 10,582 Unrestricted income funds Unrestricted funds 46.308 32,018 Total funds 14 61,316 42,600 The fiiiancial statements on pa¥es 12 to 23 were approved by the tru5tee5, and authorised for issue 011 13 January 2025 and Signed oil their behalf by.. Elizabeth Marriott Trustee The notes on pages 15 to 2) form an integral part of these financial statements. Page 14
Rebuild East Midlands Notes to th¢ Financial Statements for th¢ Year Ended 31 Mar¢h 2024 Aeeounting polieies Statement of compliance The financial siatements have been prepared in accL)rdance w'ith the second editilin of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102) and the Charities Act 2011. Basis of preparation Rebuild East Midlands meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevgnt accounting policy notes. Exemption from preparing a cash flow statement Under the exemption available to smaller chariiies the Board of Trustees has Chosen not to include a Statement of Cash Flows within the financial statements. Going eoneern The financial statemejits have been prepared on a going concem basis. The trustees assess whether the use of going concem is appropriate i.e. whether there are any Tnaterial uncertainties related to events or conditions that Jnay cast significlt doubt on the ability of the charity to coiitinue as a ¥oin¥ LonLern. The trustees make this assessment in respect of a period Of one year from the date of approval of the finaiicial statements. Income and endowments Voluntary income inLludiii¥ doiidtions: gifts, le¥dLies and grant5 that provide Lore fundin¥ or are of a general nature is recognised when the Lhdrity has entitlement to the inLome, it is probable th(It the incoine will be received and the amouiit can be n)easured witl) 5ufficieiit reliability. Donalions and legacies Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. GraNts receivable Grants are recognised when the Lharity has an entitlen)ent to the funds and any Ltsndition5 linked to the graiits have beeli met. Where perfotmanLe Londitions dre attached to the grant and are yet to be met, the income is ieLo¥ni5ed as a liability and included On the bdlance Sheet as deferred income to be released. Imveslnienl inconie Dividends are recognised once the dividend has been declared and noiification has been received of the dividend due. Page 15
Rebuild East Midlands Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) Expenditure All expcnditiir¢ is rQgnised once there is a legal or constructive obligation to that ¢xp¢nditur¢, it is probable settlemcnt is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs ¢annot be dirertly attributcd to particular headiiig% they have been allocated on a basi% con%istent with the use of re.%oiirces, with Central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of th¢ asset's use. Other support costs are allated based oii the spread of stsff costs. Chtsrltthble aeilvliles c.haritable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneliciaries. It includes both costs that cai) be allocated directly to such activities and those costs of an indirect nature necessary to support them. Taxatio The charity is CL)nsidered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the defiiiition of a charitable company for UK corporation tax purposes. Accordingly, the chariry is potentially exempt from taxation in respect of income L)r capital gains received within categories covered by Chapter i Part I l of the Corporation Tax Act 201 O or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to chariiable purposes. Tangible fixed assets Individual fixed assets costing £500 or more are initially recorded ai cost. DepreeiAtion and amortisation Depreciation is provided on tangible fixed assets so as to }TIte off the cost or valuation, less any estimated residual value, over their experted usefvl economic life as follows.. Asset elass General Equipment Depreeiation method and rate 20 % straighi line basis Trade debtors Trade debtors are amounrs due from customers for merchandise sold or services perfomied in the ordinary course of business. Trade debtors are recognised initially at the tran%actioii price. They are subsequently measured at amortised ¢ost using the effective interest method. less provision for impainnent. A provision for the impainnent of debtors is establi%hed when there is objective evidence that the chwity will not be able to collect all amounts due according to ihe original ternis of the receivables. Cash and cash equivalents Cash and cash equivalei)ts comprise cash on hand and call deposits, and other 5hort-teTm highly liquid investmeiits that are readily convertible to a knowi arnount of cash and are subject to an insignificant risk of chanuFe in value. Page 16
Rebuild East Midlands Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) Borrowings Intcrc8t-bearing borrowings are initially recorded at fair value, net of transaction ¢osts. Interest-bearing horrom'ings are siibscqucntly carried at amortised cost, with the difference between the proceed5, net of trdnsaction costs, and th¢ amount due on redempiion being recognised as a ¢harge to the over the period of th¢ relevant borrowing. Interest ¢xp¢ns¢ is rQgnised on the basis of the effeKtiv¢ interest method and is in¢lud¢d in interest payable and similar chargFe5. BotTowings are classified as current liabilities unles5 the has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Fund structure Unrestricted incotne funds are general ndS that are available for use at the trustees, discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to thai area L)r purpose. Pensions and other post retirement obligations The chariry operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the chariti, hgs no legal or constructive obligation to pay fiirther contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribiition plans are recognised in the Statement of Fiiiancial Activities when they are due. If contribution payments exceed the contributioii due for service, the excess is recognised as a prepayment. 2 Income from donations and legacies Unrestricted fund5 General Total 2024 Total 2023 Donations and lega¢ies' Donations from companies, trusts and similar proceeds Donations from individuals Gift aid reclaimed Grants, including capital grants,. Grants from other Lharities 1,450 7,423 2,481 8,268 1,752 8,268 1,752 78.(H)O 78,000 62,750 88,020 88,020 74,104 Page 17
Rebuild East Midlands Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) 3 Income from eharitable activities Restricted Total 2024 Total 2023 Grants and donations 154,031 154,031 31,775 4 Income from other trading aetivities Unrestricted Total fund5 Total 2023 General Fundraising income 11.444 11,444 7,191 11.444 11,444 7,191 5 Investment income Unrestricted funds General Total 2024 Total 2023 Interest receivable and similar income; Interest rt¢eivable on bank deposits 176 176 77 6 Grants and donations Unrestricted fund5 Restricted fund5 Total funds The National Lottery Commuiiity Fund Sevem Trent Commiiiiity Fund Derbyshire County Council Derby City Council Grocer's Charity Derbyshire Mind Magic Grant Sainworth Foundation Llovds Foundation RRAF Albert Hunt Gill Aid Sui)dry donations 109,750 15,857 10,000 8,389 5,000 4.5i5 500 109,750 15,857 i 0,000 8,389 5,000 4,5i5 500 30,000 25,000 20,000 3,000 1,752 8,268 iO,(H)O 25,000 20,000 3,000 1,752 154,03 1 242,051 Page 18
Rebuild East Midlands Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) 7 Expenditure on eharitable activities Unrestri¢¢ed Restricted fund5 Total 2024 Total 2023 General Staff salaries & pensions Staff training & support Staff travel & expenses Recruitment 4i,627 1,648 335 588 145,878 1,214 189,505 2,862 2,086 588 101 ?71 2,374 549 1,327 662 Volunteer trainiiig & expenses Cliiiical supervision Groups & activities Sessional workers Off1ce accomm(dation & utilities Room hire Insurance Telephone Stationery IT costs Design & marketing Legal & professional and subscriptions Project CL)SiS Client discretionary fund Traiislation costs 1,374 2,256 975 1,374 2,256 ,941 12,050 540 966 11,222 828 6,371 336 862 988 1,690 832 2,977 1,775 988 1,690 8i2 3,09i 1,937 391 792 200 116 162 4,(140 143 1.701 4,183 1,701 2,757 540 559 1,214 344 448 3,914 274 3,09i 132 3,541 4,046 282 Equipment Sundry expenses 75,324 159,6J I 234,955 124,206 8 Staff eosts The aggregate payroll costs were as follows.. 2024 2023 Staff costs during the year were: Wages and salaries Social security costs Pension costs 172,892 9,811 6.80? 90,138 i,127 6.006 189,505 101 ?71 Page 19
Rebuild East Midlands Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) The monthly average number of persons (including senior management team) employed by the charity during the year w'as as follo1S.. 2024 No 2023 No Average iiumber of employees 812023 - 8) of the abov¢ employees participated in the Defined Contribution Pension Sch¢m¢s. Contributions to the employee pension schemes for the year totalled £6,802 (2023 £6,006). No employee received emoluments of more thgn £60,000 diiring the year The total employee benefits of the key management personnel of the charity were £39,367 {2023 - £37,04i). 9 Independent examiner's fees Diiring the period, the fees payable {excluding VAD to the charity's independent examiner are analy5ed as follows.. 2024 2023 Independent examination 825 875 825 875 10 Taxation The charity is a registered chariry and is therefore exempt from tsxaiion. I l Debtors 2024 2023 Prepayinents Other debtors 164 1,440 1,440 1.604 1.440 12 Cash and cash equivalents 2024 2023 Cash at bank 66,?66 44,992 Page 20
Rebuild East Midlands Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) 13 Creditors: amounts falling due Ivithin one year 2024 2023 Other taxation and Sla] securiry Other creditors 4,305 2,249 2,170 1.662 6,554 3,832 14 Funds Balance at 31 March 2024 Balance at I April 2023 IncomiThg resources Re50urce5 expended Tran5fer5 Unrestricted funds Generol General fvnd i2,018 99,6AO 175,i241 110.0261 46,308 Restricted funds Rebuild Therapy & Coaching Support Delivery prOjt (includin£ The National Lottery Communitj. Fund) Core Fund (Severn Trent Community Fund) Police CommissiL)ners {PCC) Grant Big Give Albert Hunt Trust Foyle Foundation MOlsonS Foundation 12,535 127,561) 15,026 109,750 (100,734) 4.695 15,857 114,560) 1,297 (15) (13) (18) {4) {9) (8?8) 13 Trusthouse Trnst Evgn Cornish Foundation The Co-op Dividend Fund Erewash Volunlary Action MH Grnni 828 3,500 1,195 {3,5001 {1,195) 5,000 {5,0001 Pre NRM project 15,889 115.889) Total restricted fund5 10,582 154,031 (159,631) 10,026 15,008 Total funds 42,600 253,671 (234.955) 61,316 Page21
Rebuild East Midlands Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) The specific purposes for which the funds are to be applied are as fLIIIows'. The National Loitery Reaching Communities - Funded ihe development of our Support Delivery ProjecL which included funding 4 staff positions. Sevem Trent Community Fund- Funded core overhead costs. Pre NRM project.. Derbyshire Coiinty Council and Derby Ciry Council Funded the staff costs to deliver a joint project delivering pre NRM support to potential viciims of modern slavery. The Rebuild Therapy & Coachin£ fund had the following fiinding.. Grocer's Charity. Funded wellbcing work with individuals recovering from trauma. Derbyshire Mind- Funded wellbeing work with individuals recovering from trduma. Magic Gr[t- Funded our group and activity pr0mMe diiring the year. The transfer from ihe Erewash Voluniary Aciion MH Grant fund to the Rebuild Therapy & Coaching fund is just ro show the funds by aciiviiy rather than being named alier the lunder. This is ihe same for the transfers of funds from the Evan Cornish Foundation fund and the Co-op Dividend fund to the Suppon Delivery Project fund. The transfer from the General fund to the Rebuild Therapy & Coaching fund is to cover the deficit on this activity. Balanee at I April 2022 Ineoming resources Resourees expended Balance at 31 Mareh 2023 Unrestricted funds Generul General fund 37.961 81.372 (87.315) 32,018 Restricted Police comrnjsslone (PCC) Grant Big Give Albert Hunt Trust Foyle Foundation Julia & Hans Trust Morrisons Foundation Trusthouse Trust 15 7,965 17,952} 18 5,000 2,700 (4,996) (2,700) (12,391) (8,547) 12,400 9,375 3,500 1,500 828 3,500 1,195 Evan Cornish Foundation The Co-op Dividend Fund Erewgsh Voluntary Action MH Grallt (305} 5,000 5,000 Total restricted funds 15,698 31,775 36,891 10,582 Total funils 53,659 113,147 {1?4.206} 42,600 Page 22
Rebuild East Midlands Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) 15 Analvsis of net assets between funds Unrestricted 2024 Total fund5 General Restricted Current assets Curreni liabilities 52,862 (6.554) 15,008 67,870 16.554} Total net assets 46,308 15,008 61,316 Unrestrieted 2023 Total funds General Restrieted Current assets Current liabilities 35,850 (3,832) 10,582 46,4i2 13,832) Total i)et asset5 32,018 10,582 42,600 16 Related partv transactions During the }'ear th¢ ¢harity made th¢ following related party trans8rtions'. Upbeat Clean {The Husband of the CEO runs a Social Enterprise i)amed Upbeat Clean. who provide the tharity with eleaning services.) The amount paid over to Upbeat Cleai) in the fii)ancial year 2023-24 was £518.40. Quotes were taken prior to employing them and they were the only one who are a Living Wage Emplol'er {'hICh we have to use, as being one ourselves), who were also able 10 accommodate our timings. Ai the balance sheei dare the amount due tolfrom Upbeat Clean was £Nil {202? - £Nil). 17 Trustee5 remuneration and expenses No trustees, nor any persons connected with them: have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any Other benefit5 from the charity durin¥ the year. Page 23