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2025-03-31-accounts

Charity Registration Number : 1185733

CARING AND SHARING -ROCHDALE

A CHARITABLE INCORPORATED ORGANISATION TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CARING AND SHARING -ROCHDALE

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

Trustees ADEGOROYE OMOJOWOLO Dr PEACE NIKOI Omolara Kolajo Charity Number 1185733 Registered Office 78 Yorkshire Street ROCHDALE OL16 1JU Bankers Barclays Bank 1 Yorkshire Street Rochdale OL16 1BH Independent Examiner Cecilia Asamoah 235 Tonge Moor Road Bolton BL2 2HR

CARING AND SHARING -ROCHDALE

CONTENTS

FOR THE YEAR ENDED 31 MARCH 2025

Trustees' Report

Independent Examiner's Report

Statement of Financial Activities

Balance Sheet

Notes to the Financial Statements

CARING AND SHARING -ROCHDALE

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025 .

1. Introduction from the Chair

On behalf of the Board of Trustees at Caring and Sharing Rochdale (CAS), I am pleased to present our annual report for the financial year ending 2025.

This year has continued to present significant challenges for the communities we serve. Economic hardship, inflation, the rising cost of living, and barriers linked to

immigration status and limited access to public funds have increased the demand for support.

Many individuals and families in Rochdale and surrounding areas are living in highly vulnerable circumstances and face ongoing difficulties in meeting basic needs.

Throughout the year, CAS remained focused on its mission to support and empower marginalised people – migrants, refugees, asylum seekers, and other vulnerable

individuals and families. We worked to provide practical assistance and long-term support that addressed both immediate needs and underlying issues.

Our services included the distribution of food parcels, provision of vouchers, and help with essential household costs.

We also delivered structured programmes such as English language classes, numeracy classes, digital skills training,

and sessions aimed at building confidence, particularly among women from migrant backgrounds.

In addition to these core services, we organised cultural and community events that brought people together and helped reduce social isolation.

These activities played an important role in promoting mutual understanding between communities from different backgrounds and in

strengthening the local social fabric.

All of this was made possible by the commitment of our team. We are especially grateful to our volunteers, who continued to give their

time and energy,as well as to our staff members, whose professionalism and dedication ensured that services were delivered consistently.

We also acknowledge the vital contribution of our funders and partner organisations, without whom this work could not continue.

CAS operates an open-access community hub in the centre of Rochdale. This hub serves as a first point of contact for many people in need.

It is a place where individuals can access immediate support, receive advice and guidance, or simply find someone who will listen without judgment.

Keeping this space open and welcoming throughout the year was a key achievement and remains a priority for the future.

Each contribution made a real difference. We remain committed to adapting our services to meet changing needs and to continuing our work

to improve lives and strengthen communities in Rochdale and the surrounding areas.

2. Who We Are and What We Do

Caring and Sharing Rochdale is a registered charity that has been operating since August 2017. Our core purpose is to support vulnerable

and underrepresented members of the community. While our services are open to everyone, our work focuses on supporting:

People from Black, Asian and Minority Ethnic backgrounds

Migrants, refugees, and asylum seekers

Individuals with no recourse to public funds

Our services are delivered through a walk-in community hub in Rochdale town centre, as well as through targeted outreach in the wider community.

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We offer practical support to help people meet their immediate needs, and we run community-based

programmes that support:

Learning and personal development

Health and wellbeing

Social inclusion and community connection

We take a direct, needs-led approach. Many of the people who come to us are facing urgent and complex challenges, including:

Food insecurity

Insecure or poor housing

Unemployment or underemployment

Social isolation

Language and communication barriers

Our team provides support that is practical, culturally sensitive, and non-judgmental. We also create safe and inclusive spaces where people

can connect with others, develop new skills, and build a sense of belonging within the wider community.

As an organisation, we are committed to promoting fairness, improving access to support, and advancing inclusion.

We work to remove barriers and create opportunities for individuals who are often excluded or disadvantaged by wider systems.

3. Community Impact

Our work has had a direct and lasting impact on the lives of people facing hardship, exclusion, and marginalisation in Rochdale and surrounding areas.

We focus on meeting people where they are, offering both immediate

assistance and longer-term pathways toward greater independence and inclusion.

Supporting People in Crisis

Throughout the year, many individuals and families came to us in urgent need, some without food, others facing fuel poverty, housing challenges,

or struggling with mental health due to isolation. By offering food parcels, household vouchers, emergency clothing, and access to information, we helped stabilise their situations.

Our support provided immediate relief and gave people breathing room to plan their next steps.

Building Confidence and Skills

Our ESOL and ICT workshops were instrumental in helping participants, especially refugees and asylum seekers, gain essential communication and digital skills.

These classes increased people’s ability to interact with public services, manage everyday tasks, and access the support they need.

In many cases, improved language skills also opened the door to volunteering, further education, or paid employment.

Reducing Isolation and Strengthening Belonging

Programs like the Women’s Workshops and Friends of Shamwari created safe, welcoming environments where people could connect with others who understood their experiences.

Many participants reported that they felt less alone and more hopeful about the future.

Regular participation also gave them the confidence to speak up, get involved in their community, and explore other opportunities for growth.

Supporting Families and Children

Our children’s holiday activities ensured that families on low incomes had access to safe, engaging spaces for their children during school breaks.

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These activities also gave parents some respite and often introduced families to other forms of support we offer.

Families attending Friends of Shamwari socials also received food parcels and essentials, helping reduce pressure at home.

Promoting Inclusion Through Culture

By hosting events that celebrate African, Caribbean, and other global cultures, we fostered pride, identity, and community understanding.

These events not only affirmed the experiences of racially minoritized groupsbut also brought diverse community members together in a shared, welcoming space.

Feedback and Reflections

Many of our service users told us that CAS is the first place they turn when facing difficulties. The relationships built through our hub and activities go beyond one-off interactions.

We help people stay connected and feel seen, valued, and supported.

The impact of our work is seen not only in the numbers of people supported but also in the individual journeys of those who walk through our doors. Each service user’s story highlights how

vital our work is to the local community.

Building Confidence and Belonging Through ESOL

Language remains one of the biggest barriers faced by refugees and asylum seekers. Through our ESOL classes, individuals are not only learning English but gaining confidence

to live independently.

AH.,, a 32-year-old asylum seeker from Sudan, arrived in Rochdale with no English skills. At first, he struggled to communicate with doctors and teachers, relying on others for translation.

After six months of attending our ESOL classes, he was able to

confidently attend appointments, fill in basic forms, and engage in conversations with neighbours.

Quote:

“Before I joined the class, I felt invisible. I couldn’t talk to anyone. Now I can introduce myself, ask questions, and even help my children with

their homework. I feel like I belong here.”

Healing and Expression Through Creative Connections

Art has proven to be a powerful tool for healing and self-expression. Our Creative Connections programme creates safe, non-judgmental

spaces where participants canprocess emotions andshare their culture through creativity.

M, a single mother from Eritrea, attended Creative Connections after experiencing trauma from her migration journey.

Through painting and collage, she began to explore her feelings and find new ways to communicate. She later exhibited her work in a

community showcase, which was a source of immense pride for her and her children.

Quote:

“Art gave me a voice when I didn’t have words. For the first time in years, I felt proud of something I created.”

Women’s Empowerment and Leadership

Women in our community often face multiple challenges, including isolation, lack of confidence, and limited access to opportunities.

Our Women’s Workshops provide a space for learning, sharing, and empowerment.

S, a 40-year-old mother of three, came to CAS feeling isolated and anxious. Over time, she became an active participant in the workshops,

learning about financial literacy, healthy lifestyles, and personal development.

She then volunteered to support new women joining the group, stepping into a leadership role.

Quote:

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“When I first came, I was shy and didn’t speak to anyone. Now I am helping other women feel welcome. I never thought I would be seen as a leader.”

Creating Joy for Children and Families

Our children’s holiday programmes provide opportunities for children from low-income and asylum-seeking families to enjoy safe,

fun, and educational activities.

Sand A, siblings aged 8 and 10, attended our summer holiday programme. Their mother explained that without CAS, they would

have spent the holidays indoors as the family could not afford trips or activities. Instead, the children took part in sports, crafts, and

storytelling, and enjoyed nutritious meals.

Quote from Parent:

“My children look forward to every school holiday now. They are always excited to come here, and I feel happy knowing they are safe,

learning, and having fun.”

Wider Community Outcomes

Beyond individual stories, CAS contributes to the wellbeing of the wider community by:

Reducing poverty through food, clothing, and fuel support.

Supporting integration through language, digital skills, and cultural exchange.

Improving health and wellbeing through workshops, social activities, and befriending.

Strengthening cultural pride and mutual understanding through events and celebrations.

4. Partnerships and Collaborations

Caring and Sharing Rochdale has always recognised that collaboration is essential to creating sustainable impact.

Many of the people we support face

challenges that go beyond what a single organisation can address. By working with local, regional, andnational partners, we are able to pool

expertise, share resources, and provide joined-up support that makes a real difference to individuals and families.

Our partnerships in 2024 reflected both the strength of long-standing relationships and the development of new connections.

Together, they enabled us to deliver more comprehensive services, expand our reach, and advocate for systemic change.

Partnership with MHAPP

Caring and Sharing Rochdale is proud to be one of the ten founding member organisations of the Mama Health and Poverty Partnership (MHAPP),

a powerful alliance of women-led, Black and Minority Ethnic (BAME)-focused charities operating across GreaterManchester.

This coalition was created to confront and challenge systemic racial bias in healthcare, especially the health disparities experienced by

Black women and marginalised communities.

Through MHAPP, CAS contributes to shared learning, strategic advocacy, and joint initiatives aimed at improving access to

healthcare, advancing maternal wellbeing,and addressing the intersection of poverty and inequality for women of colour.

Being part ofMHAPP has strengthened our voice in regional conversations about

racial equity and has enabled us to work alongside other community-led organisations to influence change at a policy level.

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This partnership not only amplifies the lived experiences of our service users but also positions CAS within a regional movement

committed to justice, dignity, and improved outcomes for minoritised women and their families.

Partnership with Greater Manchester Immigration Aid Unit (GMIAU)

Navigating the complexities of immigration and asylum law can be overwhelming for those without access to accurate advice.

Our partnership with GMIAU meant participants at CAS had access to professional legal expertise when needed.

CAS acted as a trusted entry point, identifying individuals in need of specialist advice.

GMIAU provided expert legal guidance on asylum claims, rights, and immigration issues.

Outcome: Many participants were supported in making informed decisions about their legal cases, reducing stress and preventing exploitation.

Working with Action Together

As the local voluntary sector infrastructure organisation, Action Together have been highly instrumental in strengthening our capacity.

Through their support, we were able to:

Access critical funding to sustain and enhance our services

Access training and development opportunities for staff and volunteers.

Improve governance systems and policies, ensuring we remain compliant and effective.

Build connections with other community groups, creating opportunities for shared learning and collaboration.

This relationship not only enhanced our organisational resilience but also embedded CAS more firmly in Rochdale’s wider community sector.

Local Schools, Faith Groups, and Health Services

We worked with several schools, faith organisations, and health services to provide holistic support for families. While schools provided referrals

and safe spaces forcultural activities, faith groups helped with volunteer recruitment and community engagement.

Health services partnered with us to improve access to wellbeing and mental health support for beneficiaries.

Strengthening Community Ties

Our partnerships are not only about service delivery but also about building solidarity within the wider community. By collaborating with organisations of

different sizes and sectors, we demonstrated that community development thrives when diverse stakeholders come together with a shared purpose.

We are proud that our collaborations have enabled us to respond more effectively to community needs, deliver services that are culturally sensitive and accessible,

and ensure no one in Rochdale feels left behind.

5. Our Programmes and Services

Caring and Sharing Rochdale runs a wide range of programmes that address both urgent needs and long-term empowerment. These services are designed to

respond directly to the realities faced by our community, particularly asylum seekers, refugees,migrants, and disadvantaged individuals living in Rochdale.

Practical Support

We operate a practical support programme that provides direct assistance to families and individuals in crisis. The service includes food parcels,

containing a mixture of staple items andculturally appropriateingredients to meet the needs of people from diverse backgrounds.

In addition to food provision, we distribute clothing, toiletries, and hygiene packs for individuals and families who arrive in Rochdale with very little.

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We also supply fuel vouchers to help households facing high energycosts, which are particularly important forthose with young children or people

who are elderly and vulnerable to cold weather.

Many service users have no recourse to public funds, so this support provides a vital safety net.

Empowerment and Skills Programmes ICT Workshops

Our ICT workshops are designed to tackle the digital divide by giving participants essential computer and internet skills.

Training covers how to set up and use email, create CVs, navigate job search platforms, use

Microsoft Office, and access public services online. These workshops also include support on online safety, helping people avoid scams and feel confident

using the internet.

ESOL Classes

Our ESOL (English for Speakers of Other Languages) classes give non-native English speakers structured support in learning to read, write, listen, and speak English.

The classes are tailored to everyday needs, such as filling informs, attending medical appointments, talking with teachers, or applying for work.

This makes them especially important for refugees, asylum seekers and newly arrived migrants who need to quickly adapt to life in the UK.

Numeracy Skills

We held numeracy sessions to help people develop confidence with everyday maths. Topics include budgeting, managing shopping expenses,

working with prices, calculating bills, and understanding timetables.

These sessions were highly practical, equippingpeople with skills they need for daily living and for moving into employment or further education.

Women’s Workshops

Our weekly Women’s Workshops provide a safe and supportive space for women to come together. The sessions focus on topics such as personal

development, health and wellbeing, skills training, and financial literacy. Women also take part in discussions on issues that affect their families

and communities, share experiences, and build peer support networks.

The workshops create opportunities for women who may otherwise feel isolated due to cultural or social barriers.

Creative Connections

Creative Connections is an arts-based programme that gives people the chance to explore creativity and selfexpression while tackling chronic

loneliness and isolation.

Activities include painting, collage, banner-making, textiles, and crafts. The sessions are opento all and provide an inclusive space for people to develop

new skills, experiment with art materials, and learn techniques from one another.

The programme is especially popular with individuals experiencing stress, trauma, or isolation. It provides an accessible way for participants to

engage socially while exploring culture, memory, and heritage through creative work.

Global Cooking

Global Cooking brings together people from different cultural backgrounds to share and celebrate food. Participants lead sessions by preparing

traditional meals, introducing others to the ingredients and stories connected with their heritage.

The programme also provides an opportunity for people to try new foods, discover different cooking methods, and exchange recipes.

Sessions are often intergenerational, with families taking part together, and provide an informal space where people can connect beyond language barriers.

Cooking and eating together also helps to foster understanding, respect, and curiosity about

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different cultures.

Children’s Holiday Activities

During school holidays, we run programmes for children and young people from low-income households and asylumseeking families.

These sessions include structured activities such as arts and crafts, sports, storytelling, and

cultural learning. Children are provided with healthy meals as part of the programme, ensuring they remain nourished during school breaks.

The activities give children opportunities to play, learn, and build friendships in a safe environment.

They also provide parents with reliable, supportive childcare at a time when family costs can be especially high.

Befriending and Mental Health Support

We run befriending and peer-support initiatives for people who are isolated, elderly, or experiencing poor mental health.

Volunteers provide one-to-one listening support, phone calls, home visits, and social groups at the hub.

Sessions may involve informal conversations, group activities, or signposting to other specialist services.

This programme is particularly important for asylum seekers who arrive in the UK without existing social networks, as well as

older residents who may be experiencing loneliness or limited mobility.

The service helps participants reconnect with others and build a sense of belonging.

6. Volunteer Contributions

Volunteers are at the heart of Caring and Sharing Rochdale. Without their dedication, skills, and compassion,

many of our services simply would not exist.

They are the driving force behind our food provision, our workshops, our events, and the day-to-day running of our community hub.

In 2024, volunteers contributed across every area of our work, demonstrating the value of community action and the strength of shared purpose.

Roles and Responsibilities of Volunteers

Our volunteers took on a wide variety of roles, including:

Food distribution: packing and handing out food parcels and ensuring culturally appropriate foods were available.

Workshop support: helping to run ESOL, ICT, numeracy, and creative arts classes by assisting learners and offering peer-to-peer support.

Event organisation: supporting cultural celebrations such as Africa Day, Black History Month, and our End-of-Year Celebration through logistics,

decorating, hosting, and entertainment.

Youth and children’s activities: helping to support children during holiday activities, run games and creative sessions, and ensure safeguarding

protocols were followed. Befriending: offering companionship to isolated individuals, making home visits, and providing regular phone calls to

those who needed a listening ear.

Administration: assisting with office duties, translation, signposting, and welcoming visitors at the hub.

This broad range of contributions reflects the diversity of skills and passions that our volunteers bring to CAS.

Skills and Development for Volunteers

Volunteering at CAS is not just about giving — it is also about growth. Many of our volunteers are themselves migrants, refugees,

or asylum seekers.

By contributing their time, they gain valuable UK experience, build confidence, and develop transferable skillsthat support their

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personal and professional goals.

Some volunteers used their experience to strengthen job applications and move into employment.

Others reported improvements in language skills through daily interaction with staff and service users.

Several volunteers moved into leadership roles, co-facilitating sessions and mentoring newer volunteers.

Recognition and Awards

In the past year, we received several awards and recognitions, an acknowledgment of our dedication, perseverance, and impact.

These achievements would not have been possible without the critical support of the National Lottery Community Fund as

well as the unwavering support of our trustees, staff members, volunteers, partners, and the broader community who continue to

champion our mission.

Our journey of excellence was marked by several prestigious honours, starting with the King’s Award for Voluntary Service, the highest

recognition for voluntarygroups in the UK, which recognised the collective efforts of everyone involved in Caring andSharing Rochdale.

We were also nominated as Charity of the Year by compass, celebrating our dedication to delivering high-quality services that make a tangible

difference in people’s lives.

Another defining achievement for us was the Weston Charity Award, which was presented to us in recognition of our commitment to social

impact and community development.

These accolades not only highlight our achievements but also motivate us to continue aiming for excellence in all that we do, deepening our community

impact, and strengthening the partnerships that make our work possible.

We also held our own internal Volunteer Appreciation Event, where certificates and small awards were presented to acknowledge the hard work and

dedication of our volunteers.

7. Governance and Management

Caring and Sharing Rochdale (CAS) is a registered charity (No. 1185733) operating as a Charitable Incorporated Organisation (CIO). Governance

is provided by a Board of Trustees who takeultimate responsibility for the strategy, integrity, and financial stewardship of the organisation.

Trustee Board

The Board of Trustees provides overall leadership and direction. Trustees serve on a voluntary basis and bring a wide range of skills and lived experiences.

Trustees serving in 2024 included:

Olakunle Animashaun- Chair

Omolara Kolajo, Treasurer

Adegoroye Omojowolo, Secretary

Peace Nikoi, Trustee

Trustees meet quarterly to review performance, monitor risks, and ensure compliance with Charity Commission regulations.

Governance Structure

CAS operates under a governance model that balances strategic oversight with operational delivery.

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Board of Trustees – Responsible for strategic planning, risk management, and oversight.

Management Team – Led by the CEO, Nicky Iginla, responsible for delivering the strategic plan, supervising staff, and coordinating service delivery.

Staff – Deliver day-to-day projects and provide direct support to beneficiaries.

Volunteers – Provide essential support across all services (see Section 8).

Compliance and Accountability

CAS is committed to meeting the highest standards of governance and accountability. Trustees ensure compliance with:

Charity Commission regulations

Safeguarding policies and procedures

Equality, diversity, and inclusion policies

GDPR and data protection legislation

Financial regulations, including reserves management

Annual returns are filed with the Charity Commission, and financial accounts are independently examined each year.

8. Risk Management

Caring and Sharing Rochdale recognises that risk management is a vital part of effective governance. Trustees and senior management

regularly assess risks that could affect the charity’s ability to deliver its objectives.

Insurance and Safeguards

CAS maintains appropriate insurance coverage, including public liability and employer’s liability insurance.Trustees regularly review levels of

cover to ensure adequacy.

9. Future Plans

Caring and Sharing Rochdale (CAS) remains committed to supporting some of the most marginalised and vulnerable groups in our community.

The challenges facing migrants, refugees, asylum seekers, and low-income families from minority ethnic communities are ongoing,

and the need for our services

continues to grow. Looking forward, our focus is on strengthening our core programmes while also exploring new ways to meet emerging needs.

Strengthening Core Services

We will continue to deliver our established programmes, ensuring they remain responsive and impactful. This includes:

Expanding our food and essentials provision to meet rising demand linked to the cost-of-living crisis.

Developing our ESOL, ICT, and employability workshops further, so more participants gain essential skills for integration and employability.

Sustaining our Women’s Workshops, Support for Older Adults, and children’s activities to support the most at-risk groups in our community.

Embedding mental health and wellbeing support more firmly across all our services.

Expanding Community Hub Capacity

Our community hub has become a vital safe space for those we support. Over the coming year, we hope to:

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Recruit more staff and volunteers to increase our capacity to support beneficiaries.

Refurbish facilities to ensure they are welcoming, accessible, and fit for purpose.

Introduce more drop-in services in partnership with local organisations.

Volunteer Development

Volunteers remain the backbone of CAS. In the future, we plan to:

Recruit more volunteers, especially from within the communities we serve.

Provide structured training and mentoring to strengthen leadership capacity among volunteers.

Develop a Volunteer Pathway programme, supporting volunteers to move into employment, further education, or long-term leadership roles.

Building New Partnerships

We recognise that collaboration will continue to be central to our success. Our future plans include:

Deepening partnerships with local schools, health services, and faith groups to provide wraparound support.

Building stronger corporate relationships to secure sustainable funding and in-kind support.

Continuing to play an active role in collaborations such as the Mama Health and Poverty Partnership.

Advocacy and Policy Influence

CAS will continue to use its platform to highlight the lived experiences of migrants, refugees, and asylum seekers. We aim to:

Amplify service-user voices in local and regional decision-making.

Contribute to research and consultations that shape migration and integration policy.

Advocate for fairer systems, particularly for those with No Recourse to Public Funds (NRPF).

Diversifying Funding and Sustainability

To ensure long-term sustainability, we will:

Expand our fundraising activities to include community fundraising and regular giving.

Apply for multi-year funding from national and regional funders.

Explore opportunities for social enterprise through our charity shop.

Strengthen reserves to provide financial security in times of uncertainty.

10. Acknowledgements

The achievements of Caring and Sharing Rochdale in the last financial year would not have been possible without the collective efforts of many

individuals and organisations.

We are deeply grateful for the trust, support, and commitment shown to our mission.

Funders and Supporters

We extend our sincere thanks to our funders, particularly the National Lottery Community Fund, whose generosity and confidence in our work enabled

us to deliver vital services to our community.

Their financial and in-kind contributions ensured thatfamilies in crisis received food, individuals accessed skills training, and community members

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experiencedcultural and social connection.

Partner Organisations

Our partnerships with other organisations have been essential to the success of our programmes. We thank:

Action Together

British Red Cross

Greater Manchester Immigration Aid Unit (GMIAU)

Local schools, health services, and faith groups

Mama Health and Poverty Partnership

Through collaboration, we were able to extend our reach and provide wraparound support for those in need.

Volunteers

To our volunteers, we owe the deepest gratitude. Their dedication, compassion, and hard work embody the spirit of Caring and Sharing Rochdale.

Whether distributing food, supporting workshops, organising events, or offering companionship, ourvolunteers are the lifeblood of our charity.

The recognition of their efforts through the King’s Award for Voluntary Service in 2024 is proof of their extraordinary contributions.

Staff Team

We also acknowledge the dedication of our staff, who work tirelessly to deliver high-quality services while upholding our values of dignity,

inclusivity, and respect.

Their passion and professionalism are central to everything we do.

Trustees

Finally, we thank our Board of Trustees, whose leadership, guidance, and commitment to good governance ensure that Caring and Sharing Rochdale

remains accountable, sustainable, and impactful.

Closing Note

To every individual, family, donor, volunteer, partner, and supporter — thank you for being part of the Caring and Sharing Rochdale story.

Together, we continue to build a community where everyone is welcomed, valued, and given the opportunity to thrive.

This report was approved by the trustees and signed on its behalf by:


Omolara Kolajo

Trustees

Date : 21 October 2025

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CARING AND SHARING -ROCHDALE

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Independent Examiner’s Report to the Trustees of CARING AND SHARING -ROCHDALE

I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which consists of the statement of financial activities, balance sheet and the related notes

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of

your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section

145(5) (b) of the 2011 Act.

Independent Examiner's Statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ACCA.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

Name: Cecilia Asamoah Date: 21 October 2025

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CARING AND SHARING -ROCHDALE

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2025

Recommended
categories by activity
Notes
Income and
endowments from:
Donations and legacies
2
Charitable activities
3
Total
Expenditure on:
Raising funds
4
Charitable activities
5
Other
7
Total
Net
income/(expenditure)
Net movement in
funds
Reconciliation of
funds:
Total funds brought
forward
Total funds carried
forward
Unrestricted
funds
£
6,597.93
-
6,597.93
-
5,579.28
3,399.50
8,978.78
(2,380.85)
(2,380.85)
3,298.24
917.39
Restricted
income funds
£
-
234,897.66
234,897.66
2,317.22
252,570.16
-
254,887.38
(19,989.72)
(19,989.72)
28,226.27
8,236.55
Total Funds
2025
£
6,597.93
234,897.66
241,495.59
2,317.22
258,149.44
3,399.50
263,866.16
(22,370.57)
(22,370.57)
31,524.51
9,153.94
Total Funds
2024
£
-
310,869.52
310,869.52
-
316,063.61
-
316,063.61
(5,194.09)
(5,194.09)
36,718.60
31,524.51

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CARING AND SHARING -ROCHDALE

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2025

ALANCE SHEET
OR THE YEAR ENDED 31 MARCH 2025
Recommended categories by
activity
Notes
Unrestricted
funds
£
Restricted
income funds
£
Fixed assets
Tangible assets
8
17,718.00
-
Total fxed assets
17,718.00
-
Current assets
Debtors
9
4,710.31
(4,710.31)
Cash at bank and in hand
10
-
49,094.82
Total current assets
4,710.31
44,384.51
Creditors: amounts falling due
within one year
11
-
57,658.88
Net current assets/(liabilities)
4,710.31
(13,274.37)
Total net assets
22,428.31
(13,274.37)
Funds of the Charity
Unrestricted funds
12
917.39
Restricted income funds
12
8,236.55
Endowment funds
12
Total funds
917.39
8,236.55
Total Funds
2025
£
17,718.00
17,718.00
-
49,094.82
49,094.82
57,658.88
(8,564.06)
9,153.94
917.39
8,236.55
-
9,153.94
Total Funds
2024
£
24,513.00
24,513.00
2,724.00
87,787.00
90,511.00
83,499.49
7,011.51
31,524.51
3,298.24
28,226.27
-
31,524.51

The financial statements were approved by the trustees on 21 October 2025 and signed on its behalf by:

Omolara Kolajo

Trustees

Date : 21 October 2025

Page 14 of 20

CARING AND SHARING -ROCHDALE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.1 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pence.

1.2 Going concern

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Income from donations or grants

Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal o'er is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.

1.4 Legacies

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

1.5 Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

1.6 Donated goods

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

a) Donated goods for distribution to beneficiaries

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

b) Donated goods for resale

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

c) Donated goods and services capitalised as Tangible fixed assets

Goods donated for on-going use by a charity in carrying out its activities are recognised as tangible fixed assets with the corresponding gain recognised as income from donations within the SoFA.

Page 15 of 20

1.7 Donated services and facilities

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

1.8 Income from charitable activities

Income from charitable activities is recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Membership fees are recognised over the period of the membership. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred.

1.9 Expenditure

Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.

Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.

Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent.

All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.

Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.

1.10 Pensions

The Charity makes contributions to defined contribution pension schemes through auto enrolment. These contributions are charged to the income and expenditure account in the year in which they become payable.

1.11 Taxation

The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year.

Value added tax is accounted for on an accruals basis.

1.12 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

1.13 Fund accounting

Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

1.14 Tangible fixed assets

Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity.

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Name

Rate (%) Year Method

1.15 Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Page 16 of 20

2. Income from Donations and Legacies

Analysis
Gift Aid
Grants
Total
3. Income from Charitable Activities
Analysis
Restricted income
funds
£
Grants
234,897.66
Total
234,897.66
4. Expenditure on Raising Funds
Analysis
Advertising, marketing, direct mail and publicity
Total
5. Expenditure on Charitable Activities
Analysis
Volunteers Expenses
Programme delivery
Bank charges
Grants paid
Charity management & administration
Charity running cost
Cost of services
Employee costs
Legal/professional fees
Total
Support Costs
Unrestricted funds
£
60.72
6,537.21
6,597.93
Total funds 2025
£
234,897.66
234,897.66
Total funds 2025
£
18,061.17
75,027.66
3.05
4,210.00
-
7,746.79
317.79
127,000.47
1,820.00
234,186.93
23,962.51

Page 17 of 20

6. Support Costs

Analysis
Support Costs
Staf Training
Sundry Expenses
Software costs
Telephone and internet
Insurance
Repairs and mainteanance
Waste Services
Travelling expenses
Rent
Governance Costs
Accountants fees
Total funds 2025
£
191.00
264.84
2,113.07
1,712.11
534.26
317.00
459.44
1,613.19
16,400.00
357.60
Total funds 2024
£
-
32,902.91
-
-
-
-
-
-
-
-
23,962.51
32,902.91

7. Other Expenditure

Analysis
Depreciation Charge for the Year - Motor Vehicles
Depreciation Charge for the Year - Fixtures & Fittings
Total
Unrestricted funds
£
1,999.50
1,400.00
3,399.50
Total funds 2025
£
1,999.50
1,400.00
3,399.50

Page 18 of 20

8. Tangible Fixed Assets

Motor Vehicles
£
8.1 Cost or valuation
At 01 April 2024
17,999.50
Additions
-
Disposals
-
Revaluations
-
Transfers
-
At 31 March 2025
17,999.50
8.2 Depreciation and impairments
At 01 April 2024
1,999.50
Charge for the year
1,999.50
Disposals
-
Revaluations
-
Transfers
-
At 31 March 2025
3,999.00
8.3 Net book value
At 01 April 2024
16,000.00
At 31 March 2025
14,000.50
9. Debtors: Amounts falling due within one year
Other debtors
Total
10. Cash at bank and in hand
Total funds 2025
£
Cash at bank and in hand
49,094.82
Total
49,094.82
11. Creditors: Amounts falling due within one year
Total funds 2025
£
Other creditors
57,658.88
Total
57,658.88
Motor Vehicles
£
17,999.50
-
-
-
-
Motor Vehicles
£
17,999.50
-
-
-
-
Fixtures &
Fittings
£
6,517.50
-
-
-
-
6,517.50
1,400.00
1,400.00
-
-
-
2,800.00
5,117.50
3,717.50
Total funds 2024
£
2,724.00
17,999.50
1,999.50
1,999.50
-
-
-
3,999.00
16,000.00
14,000.50
2,724.00
Total funds 2024
£
87,787.00
87,787.00
Total funds 2024
£
83,499.49
83,499.49

Page 19 of 20

12. Charity funds

12.1 Details of material funds held and movements during the CURRENT reporting period

Fund names
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
Unrestricted
funds
3,298.24
6,597.93
8,978.78
-
-
917.39
Restricted
income funds
28,226.27
234,897.66
254,887.38
-
-
8,236.55
Total
31,524.51
241,495.59
263,866.16
-
-
9,153.94
12.2 Details of material funds held and movements during the PREVIOUS reporting
period
Fund names
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
Unrestricted
funds
-
3,298.24
-
-
-
3,298.24
Restricted
income funds
36,718.60
307,571.28
316,063.61
-
-
28,226.27
Total
36,718.60
310,869.52
316,063.61
-
-
31,524.51
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
3,298.24
6,597.93
8,978.78
-
-
917.39
28,226.27
234,897.66
254,887.38
-
-
8,236.55
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
3,298.24
6,597.93
8,978.78
-
-
917.39
28,226.27
234,897.66
254,887.38
-
-
8,236.55
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
3,298.24
6,597.93
8,978.78
-
-
917.39
28,226.27
234,897.66
254,887.38
-
-
8,236.55
31,524.51
241,495.59
263,866.16
-
- 9,153.94
36,718.60
310,869.52
316,063.61
-
- 31,524.51

Page 20 of 20