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2025-03-31-accounts

Charity registration number: 1182059

Rebuild East Midlands

Annual Report and Financial Statements for the Year Ended 31 March 2025

Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Rebuild East Midlands

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 3 to 10
Statement of Trustees' Responsibilities 11
Independent Examiner's Report 12
Statement of Financial Activities 13 to 14
Balance Sheet 15
Notes to the Financial Statements 16 to 25

Rebuild East Midlands

Reference and Administrative Details

Trustees Elizabeth Marriott, Chair Samantha Griffiths, Treasurer Michael Hand Andrew Jackson Darren Shaw Dr Jamie Jordan Tanya Powell Senior Management Team Lesley Gladwell, CEO, until 9th September 2024 Paul McAnulty, CEO, from 26th August 2024 Charity Registration Number 1182059 Principal Office PO Box 8424 Derby DE1 9GH Independent Examiner Eva Stevens, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Page 1

Rebuild East Midlands

Chair's Statement

It is a privilege to reflect on a year in which Rebuild East Midlands has continued to grow in both impact and strength. Demand for our service has risen again, with more referrals and increasingly complex needs, yet the team has met these challenges with dedication, professionalism, and compassion.

This year we have established a fully commissioned Initial Support Service, expanded one-to-one advocacy and wellbeing programmes, and recruited specialist staff to meet emerging needs. We have also strengthened partnerships locally and nationally, raising awareness and contributing to the wider fight against Human Trafficking and Modern Slavery. Most importantly, survivors have been supported at every stage, from crisis to long-term recovery, enabling individuals and families to rebuild their lives with dignity, safety, and hope.

None of this would have been possible without the unwavering commitment of our team or the generosity of our donors and funders. Your belief in our mission has directly changed lives.

As Chair, I am proud of what has been achieved and excited by what lies ahead. On behalf of the Board of Trustees, thank you.

Elizabeth Marriott

Chair of the Board of Trustees

Page 2

Rebuild East Midlands

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025.

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Elizabeth Marriott, Chair Samantha Griffiths, Treasurer Michael Hand Alex Mayes (resigned 3 July 2025) Andrew Jackson Darren Shaw (appointed 3 July 2025) Dr Jamie Jordan (appointed 3 July 2025) Tanya Powell (appointed 3 July 2025)

Structure, governance and management

Nature of governing document

Rebuild East Midlands is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission on 15th February 2019, registration number 112059. The organisation is governed by its constitution last amended on the 3rd April 2025. A board of appointed trustees provides strategic leadership and oversight, delegating the day-to-day management of the organisation to the Chief Executive Officer (CEO).

Recruitment and appointment of trustees

During the financial year 2024–2025, no new trustees were recruited. Three new trustees have joined the Board by the signing date, currently comprises seven trustees, each bringing a range of skills and experience to support strong and effective governance. In 2024, Michael Hand stepped down as Chair, and Elizabeth Marriott was appointed as the new Chair of Trustees.

All trustees contribute their time on a voluntary basis and receive no remuneration or other benefits for their service.

Organisational structure

Lesley Gladwell left her role as CEO on 9 September 2024, and Paul McAnulty was appointed as CEO with effect from 26th August, after a brief handover.

Objectives and activities

Objects and aims

To relieve the needs of people in the United Kingdom, in particular those in the East Midlands, who are at risk of or who have been subject to modern day slavery or human trafficking, through the provision of advice, advocacy and counselling, and other activities as the trustees deem fit, to enable individuals to rebuild their lives and become independent individuals and members of society.

Page 3

Rebuild East Midlands

Trustees' Report (continued)

Objectives, strategies and activities

Rebuild East Midlands is a specialist grassroots charity dedicated to supporting survivors of Human Trafficking and Modern Slavery (HT & MS). We are currently the only long-term provider of Modern Slavery support in Derbyshire; we have been delivering holistic, person-centred services for over six years, helping survivors break the cycle of exploitation and rebuild their lives with safety, dignity, and hope. Since 2018, we have supported over 110 people who are rebuilding their lives after Modern Slavery. During 2024 – 2025:

• Supported 15 individuals through our initial support project, which ensure people have immediate support on exiting exploitation, Modern Slavery and Human Trafficking.

The cost-of-living crisis has increased demand for our services while also placing greater pressure on our income streams. As an organisation, we are focused on consolidating our support delivery model to ensure sustainable, high-quality support for survivors amid growing demand. This includes strengthening casework, particularly for UK nationals with experiences of criminal and sexual exploitation, enhancing multi-agency partnerships, and expanding therapeutic wellbeing support. We have also refined our tailored interventions for survivors with complex needs, providing advocacy to access to housing, legal support, and financial stability. Alongside service improvements, we are working to secure long-term funding to sustain our open-ended support, ensuring survivors can rebuild their lives with safety, stability, and hope.

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 have recovered from the ongoing impact of the trauma they may have experienced as a result of exploitation

Recovering from the impact of exploitation can be a lengthy process as individuals often face a wide range of barriers moving forward with their lives. Common barriers include:

Page 4

Rebuild East Midlands

Trustees' Report (continued)

Achievements and performance

The story of Rebuild East Midlands in the past 12 months

At Rebuild East Midlands, we are committed to being future-focused, individual-centred, empowering, consistent, and flexible in our work supporting individuals of modern slavery and human trafficking.

This year has been one of growth and consolidation, ensuring we strengthen our internal systems, expand survivor-led services, and adapt to increasing demand.

As our reputation grows, so does the number of people reaching out for our support. While this is a positive reflection of the trust placed in us, it also presents challenges in ensuring we manage case-loads effectively and maintain the high-quality, trauma-informed support we are known for.

We have worked hard to balance sustainability, staff well-being, and survivor empowerment, ensuring that we continue to deliver life-changing support while planning for long-term growth.

Initial crisis support for individuals exiting exploitation

Last year, our initial crisis support was managed within the general support delivery team. However, as demand increased and the complexity of needs grew, we recognised the importance of establishing a dedicated service to support individuals at the critical point of exiting exploitation.

While the Initial Support Service was funded by the local authority, the stability provided by our core funding has been essential in allowing us to develop and integrate this service effectively. With a strong foundation in place, we have been able to expand our capacity, strengthen transition pathways, and ensure that individuals in crisis receive the specialised care they need.

Key Developments This Year:

• Secured additional funding from local authorities, enabling us to establish the Initial Support Service as a fully commissioned, standalone project.

• Launched the Initial Support Service, providing short-term, specialist crisis support to individuals as they first exit exploitation.

• Expanded capacity, ensuring immediate, trauma-informed interventions at the most vulnerable stage of an individual’s recovery.

• Strengthened transition pathways between crisis support and long-term recovery, ensuring a smoother, more effective journey from initial safety to rebuilding their lives.

Impact of This Development:

• Individuals received tailored, step-by-step assistance, ensuring they get the right support at the right stage of their recovery.

• Reduces pressure on the wider support team, allowing project workers to focus on long-term recovery while individuals in crisis receive immediate, specialist care.

One to one practical, emotional and advocacy support

In 2024-25, we received 16 referrals for long term support and supported a total of 40 individuals during the year. This represents a 21.2% increase from last year. The majority were between the ages of 18-25, and came from a range of ethnicities including British, Ethiopian, Eritrean, Sudanese, Albanian, Iraqi and Slovakian.

This year, we have seen a significant rise in demand for one-to-one advocacy, particularly for individuals facing legal barriers, housing insecurity, and mental health challenges. Many are struggling to access statutory services, meaning our role in complex advocacy and casework has expanded.

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Rebuild East Midlands

Trustees' Report (continued)

How We Have Adapted:

• Refined our support delivery model, preparing for future potential expansion while maintaining quality. Our goal remains clear: to ensure individuals receive the right support, at the right time, in a way that truly empowers them.

Therapeutic Wellbeing Support

Morgan’s Story:

Morgan was referred to Rebuild's Therapy and Wellbeing Programme due to ongoing sleep difficulties caused by the trauma they had experienced. Struggling with restlessness and anxiety, they found it difficult to function in daily life. Through guided meditation and body scan techniques, Morgan was able to experience a sense of

calm and relaxation, helping them reconnect with their body in a safe and mindful way. The impact was immediate, following their session, Morgan reported being able to sleep significantly better for three weeks, a profound shift after prolonged sleep disturbances.

Social connection and community are crucial for survivor recovery. This year, we expanded our wellbeing groups, skill-building sessions, and social activities, creating safe spaces where individuals can connect, heal, and build resilience.

Key Initiatives

Impact of These Activities

Page 6

Rebuild East Midlands

Trustees' Report (continued)

Sam’s Story: Finding Connection and Confidence

When Sam arrived in Derby, he didn’t know anyone. Struggling with his mental health and the impact of past trauma and exploitation, he isolated himself in his room and rarely went out. English isn’t his first language, and he felt anxious about trying to communicate. That began to change when he was introduced to our men’s group. At first, Sam was quiet and avoided eye contact. But over time, the consistent support and welcoming

atmosphere helped him feel more at ease. He began to build meaningful connections, forming friendships that

reduced his sense of isolation. As his confidence grew, we supported him to try another social group in the community; he now has regular activities to attend each week. With his mental well-being improving, Sam also felt ready to tackle a long-held fear: learning English. He has recently started attending an informal English group and is already beginning to pick up the basics.

Sam’s journey reflects the powerful impact of community, trust, and encouragement, leading to reduced isolation, greater confidence, and stronger mental well-being.

Awareness Raising and Training

This year, alongside our Fundraising and Partnerships Manager, we have placed a strong focus on awareness-raising campaigns. These campaigns have been designed to equip professionals, businesses, and community partners with the knowledge they need to spot the signs of modern slavery and human trafficking.

Key Actions:

Impact:

Key Developments of the Year

Page 7

Rebuild East Midlands

Trustees' Report (continued)

What difference have we made?

During the past 12 months we have provided direct, sustained support to survivors of Modern Slavery and their families. Our impact includes:

We work with relatively small numbers of individuals over extended periods of time - on average, 19 months - to ensure genuine and lasting change. Breaking the cycle of exploitation and addressing its long-term impact requires this sustained, holistic approach.

Tony’s Story:

Tony initially only accessed support for small tasks, preferring to manage independently. Over time, his caseworker maintained gentle, minimal check-ins, recognising that trust in people takes time to develop after experiencing exploitation. When a crisis hit, Tony had no one else to turn to and reached out for support. Over an eight-month period, his caseworker worked alongside him to:

Six months later, Tony entered full-time employment, moved off benefits, and expressed that he finally felt happy, safe, and excited about his future. Without Rebuild's support, Tony would have faced severe destitution and a high risk of re-exploitation.

Partnership working

Rebuild East Midlands works with a wide range of partners across sectors to provide the holistic support our beneficiaries need. We recognise that the safety, recovery, and development of survivors requires the combined input of multiple organisations and agencies.

We are an active member of the Derby and Derbyshire Modern Slavery Partnership, which includes the city and county councils, DWP, Barnardo’s, British Red Cross, social care, police, and health services. Together we deliver community awareness-raising sessions, training, and forums, as well as collaborating to shape local strategy for identifying and supporting those at risk of, or who have experienced, Modern Slavery.

Our partnerships strengthen both the immediate support available to survivors and the wider system response, ensuring survivors do not have to recover in isolation but within a coordinated, safer community.

Collaboration in Action: A Case Study

One Friday morning, Rebuild was contacted by the police regarding a UK national in his early 20s, a suspected victim of criminal exploitation. His home had been cuckooed by a violent offender using it as a drug base. With a learning disability and other vulnerabilities, the victim had been forcibly exploited and regularly drugged to prevent escape.

While the offender was charged, the victim’s immediate safety was critical. Our project workers coordinated with the police, ensuring he had clothing, food, and a phone, and secured safe accommodation outside the area that same day. This swift intervention provided security, stability, and a chance to Rebuild.

Page 8

Rebuild East Midlands

Trustees' Report (continued)

Public benefit

Rebuild East Midlands exists to support individuals and families who have experienced Modern Slavery and Human Trafficking to break the cycle of exploitation. This not only benefits those directly affected but also brings wider public benefit by enabling survivors to integrate into their local communities, contribute positively, and live in safety and dignity.

In addition, Rebuild East Midlands strengthens the local response to Modern Slavery through awareness-raising and training, helping individuals and organisations to recognise and prevent exploitation, thereby creating safer and more resilient communities.

The achievements highlighted in this report reflect the tangible benefits delivered during the past year. The Trustees confirm that they have given due consideration to the Charity Commission’s published guidance on the Public Benefit requirement under the Charities Act 2011 in planning and delivering the charity’s activities.

The trustees confirm 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.

Financial review

Rebuild East Midlands has continued to grow steadily during the year, despite a challenging external funding environment. Total income for 2024–2025 was £293,781 (2023-2024: £253,671) primarily from grant funding, charitable donations, and fundraising activities. Expenditure for the same period was £307,511 (2023-2024: £234,955) , with the majority directed towards front line service delivery, including casework, advocacy, and wellbeing support for survivors of Modern Slavery.

The Board continues to monitor income and expenditure closely to ensure resources are used effectively and in line with our charitable purposes. A focus for the year ahead will be diversifying income streams, developing new fundraising opportunities, and strengthening partnerships to secure sustainable funding for the future.

Policy on reserves

The trustees consider that the charity's unrestricted cash funds should be grown to represent 3 months' unrestricted expenditure which as a young and growing charity, building reserves has been challenging, particularly in light of the financial pressures created by the pandemic and the ongoing cost-of-living crisis. Despite these challenges, the Trustees remain committed to strengthening the charity’s financial position to ensure long-term sustainability.

The Trustees have agreed a target to increase unrestricted reserves to 25% of annual organisational expenditure within the next three years. As of 31st March 2025, reserves are projected to stand at £50,000. This level is considered adequate for current operations but requires further growth to enhance the organisation’s financial resilience.

To achieve this, a plan is in place to grow reserves by approximately 30% each year over the next three years. The Trustees will continue to monitor reserves on a regular basis to ensure that levels remain sufficient to meet ongoing obligations, support operational stability, and mitigate financial risks.

The trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity's continuing obligations on a regular basis. The trustees have assessed future income streams and consider that sufficient funding has been secured to ensure that the charity can continue to operate as a going concern for a period in excess of 12 months.

Page 9

Rebuild East Midlands

Trustees' Report (continued)

Plans for future periods

Aims and key objectives for future periods

Over the next year we will continue strengthening our support delivery model to reach as many individuals as possible who are recovering from the impact of Modern Slavery. We are also exploring opportunities to extend this model into other parts of the region, while deepening partnerships locally to ensure survivors have access to joined-up support. Alongside this, we will launch a new awareness-raising campaign to empower individuals and organisations to recognise and prevent exploitation, helping to build safer and more vigilant communities.

Fundraising and Income

During the last year we have had several individual donations towards the work of Rebuild East Midlands through regular giving. We also ran several fundraising events such as the Santa Run in December, Festive Fuddles in December, and a Quiz night in February. In addition, we have encouraged individuals to fundraise for the work of Rebuild East Midlands, through events such as the Derby 10k in March 2024. We are so grateful to everyone in the community who got involved in these fundraising initiatives.

We have been able to access a number of small and large grants this year that have helped us to continue to support individuals to rebuild their lives after Modern Slavery.

We want to thank the following grant makers for their awards made in 2023-2024 that contributed to service delivery in 2024-2025: Severn Trent £15,875 RRAF £20,000

In addition, we want to thank the following organisations for their awards & donations made in 2024-25: National Lottery Reaching Communities £117,750 Samworth Foundation £30,000 The Lloyds Foundation £25,000 Postcode Places £25,000 The Swire Trust £10,000 Derby City Council £38,100 The Clothworkers Foundation £3,600 Office of the Police and Crime Commissioner £5,000 Ambergate Charitable Trust £3,000

These grants & donations have allowed us to continue to establish and solidify our work as well as allowing us to grow and develop our support delivery project, and the organisation as a whole. As a small charity, funders who recognise the value of small are vital to our survival.

Page 10

Rebuild East Midlands

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 6 November 2025 and signed on its behalf by:

......................................... Elizabeth Marriott Trustee

Page 11

Rebuild East Midlands

Independent Examiner's Report to the trustees of Rebuild East Midlands

Independent examiner’s report to the trustees of Rebuild East Midlands

I report to the trustees on my examination of the accounts of Rebuild East Midlands (the Charity) for the year ended 31 March 2025.

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').

I report in respect 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(5)(b) of the Act.

Independent examiner’s statement

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a Member of the Chartered Institute of Public Finance and Accountancy (CIPFA), which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

......................................

Eva Stevens, BSc, CPFA, employee of Community Accounting Plus Member of the Chartered Institute of Public Finance and Accountancy (CIPFA)

Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

11/12/2025 Date:.............................

Page 12

Rebuild East Midlands

Statement of Financial Activities for the Year Ended 31 March 2025

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
Total Income
Expenditure on:
Charitable activities
7
Total Expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14		 Unrestricted
£
106,468
450
14,703
200
121,821
(130,088)
(130,088)
(8,267)
46,308
38,041		 Restricted
£
-
171,960
-
-
171,960
(177,423)
(177,423)
(5,463)
15,008
9,545		 Total
2025
£
106,468
172,410
14,703
200
293,781
(307,511)
(307,511)
(13,730)
61,316
47,586		 Total
2024
£
88,020
154,031
11,444
176
253,671
(234,955)
(234,955)
18,716
42,600
61,316

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 16 to 25 form an integral part of these financial statements. Page 13

Rebuild East Midlands

Statement of Financial Activities for the Year Ended 31 March 2025 (continued)

These are the figures for the previous accounting period and are included for comparative purposes

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
Total Income
Expenditure on:
Charitable activities
7
Total Expenditure
Net income/(expenditure)
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14		 Unrestricted
£
88,020
-
11,444
176
99,640
(75,324)
(75,324)
24,316
(10,026)
14,290
32,018
46,308		 Restricted
£
-
154,031
-
-
154,031
(159,631)
(159,631)
(5,600)
10,026
4,426
10,582
15,008		 Total
2024
£
88,020
154,031
11,444
176
253,671
(234,955)
(234,955)
18,716
-
18,716
42,600
61,316

The notes on pages 16 to 25 form an integral part of these financial statements. Page 14

Rebuild East Midlands

(Registration number: 1182059) Balance Sheet as at 31 March 2025

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
12
Creditors: Amounts falling due within one year
13
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
14
Unrestricted income funds
Unrestricted funds
Total funds
14		 2025
£
516
1,721
50,513
52,234
(5,164)
47,070
47,586
9,545
38,041
47,586		 2024
£
-
1,604
66,266
67,870
(6,554)
61,316
61,316
15,008
46,308
61,316

The financial statements on pages 13 to 25 were approved by the trustees, and authorised for issue on 6 November 2025 and signed on their behalf by:

......................................... Elizabeth Marriott Trustee

The notes on pages 16 to 25 form an integral part of these financial statements. Page 15

Rebuild East Midlands

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition 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 relevant accounting policy notes.

Exemption from preparing a cash flow statement

Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations 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 charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity.

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Rebuild East Midlands

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement 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 cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
General Equipment 20% straight line basis
Computer Equipment 20% straight line basis

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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Rebuild East Midlands

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds 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 that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further 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 contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 Income from donations and legacies

Donations and legacies;
Donations from companies, trusts and similar
proceeds
Donations from individuals
Gift aid reclaimed
Grants, including capital grants;
Grants from other charities		 Unrestricted
funds
General
£
3,000
12,162
3,306
88,000
106,468		 Total
2025
£
3,000
12,162
3,306
88,000
106,468		 Total
2024
£
-
8,268
1,752
78,000
88,020

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Rebuild East Midlands

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

3 Income from charitable activities

Grants and donations
Training income		 Unrestricted
funds
General
£
-
450
450		 Restricted
funds
£
171,960
-
171,960		 Total
2025
£
171,960
450
172,410		 Total
2024
£
154,031
-
154,031

4 Income from other trading activities

Local fundraising and street collection income
5
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
6
Grants and donations
The National Lottery Community Fund
Derby City Council
Swire Charitable Trust
Anonymous
The Clothworkers Foundation
The Office of the Police and Crime Commissioner
Samworth Foundation
The Postcode Lottery
Lloyds Foundation
Irwin Mitchell
Gift Aid
Sundry donations		 Unrestricted
funds
General
£
14,703
14,703
Unrestricted
funds
General
£
200
Unrestricted
funds
£
-
-
-
8,000
-
-
30,000
25,000
25,000
3,000
3,306
12,162
106,468		 Total
2025
£
14,703
14,703
Total
2025
£
200
Restricted
funds
£
117,760
38,100
10,000
-
3,600
2,500
-
-
-
-
-
-
171,960		 Total
2024
£
11,444
11,444
Total
2024
£
176
Total funds
£
117,760
38,100
10,000
8,000
3,600
2,500
30,000
25,000
25,000
3,000
3,306
12,162
278,428

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Rebuild East Midlands

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

7 Expenditure on charitable activities

Staff salaries & pensions
Staff training & support
Staff travel & expenses
Recruitment
Depreciation
Clinical supervision
Groups & activities
Sessional workers
Office accommodation & utilities
Bank charges
Insurance
Telephone
Stationery
IT costs
Design & marketing
Legal & professional and
subscriptions
Project costs
Client discretionary fund
Translation costs
Equipment
Sundry expenses		 Unrestricted
funds
General
£
88,530
1,392
127
-
129
-
2,173
-
13,752
50
1,005
1,211
649
12,752
3,617
4,583
23
-
-
95
-
130,088		 Restricted
funds
£
155,645
1,039
1,153
2,064
-
1,420
2,439
1,930
2,783
-
-
303
11
4,253
-
422
126
1,080
2,549
206
-
177,423		 Total
2025
£
244,175
2,431
1,280
2,064
129
1,420
4,612
1,930
16,535
50
1,005
1,514
660
17,005
3,617
5,005
149
1,080
2,549
301
-
307,511		 Total
2024
£
189,505
2,862
2,086
588
-
1,374
2,256
1,941
12,050
-
988
1,690
832
3,093
1,937
4,183
1,701
-
3,541
4,046
282
234,955

8 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2025
£
220,496
14,939
8,740
244,175		 2024
£
172,892
9,811
6,802
189,505

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Rebuild East Midlands

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:

Average number of employees 2025
No
9		 2024
No
8

9 (2024 - 8) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £8,740 (2024 - £6,802).

No employee received emoluments of more than £60,000 during the year

The total employee benefits of the key management personnel of the charity were £48,329 (2024 - £39,367).

9 Independent examiner's fees

During the period, the fees payable (excluding VAT) to the charity’s independent examiner are analysed as follows:

Independent examination
Other financial services		 2025
£
855
868
1,723		 2024
£
825
-
825

10 Tangible fixed assets

Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 General
equipment
£
426
-
426
426
-
426
-
-		 Computer
equipment
£
-
645
645
-
129
129
516
-		 Total
£
426
645
1,071
426
129
555
516
-

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Rebuild East Midlands

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

11 Debtors

Prepayments
Other debtors
12 Cash and cash equivalents
Cash on hand
Cash at bank		 2025
£
281
1,440
1,721
2025
£
24
50,489
50,513		 2024
£
164
1,440
1,604
2024
£
-
66,266
66,266

13 Creditors: amounts falling due within one year

Other taxation and social security
Other creditors
14 Funds
Unrestricted funds
General
General fund
Restricted funds
Support Delivery project
(including The National Lottery
Community Fund)
Core Fund (Severn Trent
Community Fund)
Website design
Total restricted funds
Total funds		 Balance at 1
April 2024
£
46,308
13,711
1,297
-
15,008
61,316		 Incoming
resources
£
121,821
168,360
-
3,600
171,960
293,781		 2025
£
892
4,272
5,164
Resources
expended
£
(130,088)
(172,526)
(1,297)
(3,600)
(177,423)
(307,511)		 2024
£
4,305
2,249
6,554
Balance at 31
March 2025
£
38,041
9,545
-
-
9,545
47,586

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Rebuild East Midlands

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Unrestricted funds
General
General fund
Restricted
Rebuild Therapy &
Coaching
Support Delivery project
(including The National
Lottery Community Fund)
Core Fund (Severn Trent
Community Fund)
Police Commissioners
(PCC) Grant
Big Give
Albert Hunt Trust
Foyle Foundation
Morrisons Foundation
Trusthouse Trust
Evan Cornish Foundation
The Co-op Dividend Fund
Erewash Voluntary Action
MH Grant
Pre NRM project
Total restricted funds
Total funds		 Balance at 1
April 2023
£
32,018
-
-
-
15
13
18
4
9
828
3,500
1,195
5,000
-
10,582
42,600		 Incoming
resources
£
99,640
12,535
109,750
15,857
-
-
-
-
-
-
-
-
-
15,889
154,031
253,671		 Resources
expended
£
(75,324)
(27,561)
(100,734)
(14,560)
(15)
(13)
(18)
(4)
(9)
(828)
-
-
-
(15,889)
(159,631)
(234,955)		 Transfers
£
(10,026)
15,026
4,695
-
-
-
-
-
-
-
(3,500)
(1,195)
(5,000)
-
10,026
-		 Balance at
31 March
2024
£
46,308
-
13,711
1,297
-
-
-
-
-
-
-
-
-
-
15,008
61,316

The specific purposes for which the funds are to be applied are as follows:

The National Lottery Reaching Communities – Funded the development of our Support Delivery Project, which included funding 4 staff positions.

The Support Delivery Project also received funding from Swire Charitable Trust; OPCC and Derby City Council this year.

Severn Trent Community Fund – Funded core overhead costs, this funding received last year has now all been spent.

The Website Design project helped us develop a new website and was funded by The Clothworkers Foundation.

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Rebuild East Midlands

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Last year there were also the following funds:

Pre NRM project:

The Rebuild Therapy & Coaching fund had the following funding:

15 Analysis of net assets between funds

Unrestricted

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets		 General
£
516
42,689
(5,164)
38,041
Unrestricted
General
£
52,862
(6,554)
46,308		 Restricted
£
-
9,545
-
9,545
Restricted
£
15,008
-
15,008		 2025
Total funds
£
516
52,234
(5,164)
47,586
2024
Total funds
£
67,870
(6,554)
61,316

16 Taxation

The charity is a registered charity and is therefore exempt from corporation taxation.

17 Related party transactions

During the year the charity made the following related party transactions:

Upbeat Clean

(The Husband of the CEO runs a Social Enterprise named Upbeat Clean, who provide the charity with cleaning services.)

The amount paid over to Upbeat Clean in the financial year 2024-25 was £2,160 (2024: £518).

Quotes were taken prior to employing them and they were the only one who are a Living Wage Employer (which we have to use, as being one ourselves), who were also able to accommodate our timings. At the balance sheet date the amount due to/from Upbeat Clean was £Nil (2024 - £Nil).

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Rebuild East Midlands

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

18 Trustees 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 benefits from the charity during the year.

Page 25