2022-03-31-accounts - Reestablish

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Reestablish

Charity number 1187273

A company limited by guarantee number 09424839

Annual Report and Financial Statements

for the year ended 31 March 2022

Reestablish

Annual Report and Financial Statements for the year ended 31 March 2022

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 13

Prepared by West Yorkshire Community Accountancy Service CIO

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Trustees' report for the year ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Christopher Latz Chair Patricia Pedley Faye Vollans Joanne Sunderland Charity number 1187273 Registered in England and Wales Company number 09424839 Registered in England and Wales 44651 Registered and principal address Bankers Hillside HSBC Beeston Road 33 Park Row Leeds Leeds LS11 8ND LS1 1LD

Independent examiner

Sarah Coates MAAT

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 5 February 2005. It is governed by a memorandum and articles of association. These were replaced with new articles on 1 August 2019. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

The charity's objects

To support and help children, young adults and their families living in Leeds and the United Kingdom, particularly those who are in need, hardship, are socially or economically deprived or at risk of exclusion from society, through the provision of support, advice and productive activities as a means of:

Advancing in life and helping children and young adults by developing their skills, capacities and capabilities to enable them to participate fully in society as independent, mature and responsible individuals;

Advancing education;

Providing recreational and leisure time activity in the interests of the health and social welfare for those who are in need by reason of their youth, hardship, are socially or economically deprived or at risk of exclusion from society with a view to improving their standard and condition of life.

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Trustees' report (continued) for the year ended 31 March 2022

Objectives and activities continued

The charity's main activities

As a charity we create opportunities for change for young people from areas of high deprivation, predominantly within South Leeds. We aim to empower people to discover their potential and actively pursue opportunities to develop their potential and positively improve their lives, whilst enhancing the lives of others.

We engage young people who are surrounded by violence, drug use, stabbings, suicides, criminality and loss as their day-to-day norms. Developing early engagement projects for 7 to 12 year olds and focused projects for 13 to 19 year olds – aimed at those most likely to end up in abusive relationships, prison, jobless or dropping out of school.

We run drop-ins, provide mentoring and community support, run group work, trips, holiday camps and expeditions. We long to see young people’s physical and mental health, as well-as their emotional literacy, life skills, self-confidence, aspirations and life expectations improve.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education.

Achievements and performance

Providing community support through pandemic. Running weekly consistent activities throughout within NYA guidelines.

Growing through a pandemic and moving into office space.

We received high commendation from the high sheriff and lord major for contributions to the local community.

Financial review

The net income for the year was £46,112, including net income of £17,856 on unrestricted funds and net income of £28,256 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £18,607.

The purpose of the reserves policy is to protect the continuity of our core work.

We consider the core work to be the continuation of building relationships with and supporting the young people and families with whom we work. Although some of the work we carry out is of huge benefit to these people, we do not consider all of our work as essential; by the measure that, without this work we can continue to meet our charity objectives. Examples of core work that we would consider essential would be: weekly drop in sessions, detached work, home visits, supporting families, working with other professionals, and mentoring work.

Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure. The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three but no more than six months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered.

If more than six months of expenditure is acquired this money should be either spent or assigned to an upcoming project or investment and not left to accumulate. As we already have a reserves fund, the money should be used to benefit the sustainability of Re:establish or help it meet its objectives.

The accounts and the reserves will be looked at quarterly by the Trustee, usually at the quarterly trustees meeting, to ensure that the reserves are in line with this policy, to identify if any action is needed and those actions discussed and decided upon.

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Trustees' report (continued) for the year ended 31 March 2022

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They 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.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Signed on behalf of the board of trustees on 04.09.2022

Patricia Pedley (Trustee)

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Independent examiner's report to the trustees of Reestablish

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022, which are set out on pages 6 to 13.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company 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 accounts as carried out under section 145 of the Charities Act ('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

I have completed my examination. I confirm that no material 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 company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Sarah Coates MAAT

06.09.2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

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Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2022

Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 13,014 Fundraising activities - Contributions to activities 34 Partnership work - Total income 13,048 Expenditure on: Salaries, NIC and payroll fees (3) - Advertising 56 Travelling - Licences and insurance 341 Trips and activities 1,064 Administration costs 50 Session equipment 409 Uniforms - Fundraising expenses - Accountancy - Freelance staff - Room hire - Community support 1,353 Training - Gifts to volunteers - Development costs - Meeting costs 213 Mentoring & one to one sessions - Partnership work - Bank charges - Legal and professional - Depreciation 2,767 Total expenditure 6,253 Net income / (expenditure) 6,795 Transfers between funds 11,061 Net movement in funds 17,856 Fund balances brought forward 9,045 Fund balances carried forward (4) 26,901	2022 Restricted funds £ 158,650 6,301 300 151 165,402 50,535 2,158 1,680 384 22,372 458 8,476 1,998 2,266 1,080 8,347 6,078 747 7,006 - 5,516 1,076 1,825 4,000 27 56 - 126,085 39,317 (11,061) 28,256 45,769 74,025	2022 Total funds £ 171,664 6,301 334 151 178,450 50,535 2,214 1,680 725 23,436 508 8,885 1,998 2,266 1,080 8,347 6,078 2,100 7,006 - 5,516 1,289 1,825 4,000 27 56 2,767 132,338 46,112 - 46,112 54,814 100,926	2021 Total funds £ 93,702 2,149 1,261 - 97,112 33,185 855 862 661 21,409 374 2,509 598 - 960 7,280 2,380 1,170 235 384 - - - - - - - 72,862 24,250 - 24,250 30,564 54,814

All incoming resources and resources expended derive from continuing activities.

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Balance sheet

as at 31 March 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 8,294 Total fixed assets 8,294 Current assets Debtors and prepayments (6) - Cash at bank and in hand (7) 18,607 Total current assets 18,607 Current liabilities: amounts falling due within one year Accruals - Total current liabilities - Net current assets / (liabilities) 18,607 Net assets 26,901 Funds Unrestricted funds 26,901 Restricted funds - Total funds 26,901	2022 Restricted £ - - 356 74,749 75,105 1,080 1,080 74,025 74,025 - 74,025 74,025	2022 Total £ 8,294 8,294 356 93,356 93,712 1,080 1,080 92,632 100,926 26,901 74,025 100,926	2021 Total £ - 3,341 51,953 55,294 480 480 54,814 54,814 9,045 45,769 54,814

For the year ending 31 March 2022 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 04.09.2022

Patricia Pedley (Trustee)

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Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Office equipment: over 4 years Computer and music equipment: over 4 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

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Notes to the accounts continued

for the year ended 31 March 2022

1 Accounting policies continued

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

2 Grants and donations Leeds Community Foundation (LCF) Strategic Garfield Weston Youth Music LCC Healthy Holidays LCF Jimbo's foundation BBC Children in Need Mayor’s Safer Communities Fund LCF Flint Family fund Leeds City Council (LCC) Well being Street Games Leeds City Council (LCC) Well being St Luke's Cares donation to Phocus project Leeds City Council - Youth activites Fund LCF- High Sheriff I will 20/21 Sport England LCF Resilience Fund Jamyang Buddist Centre LCF Summer 2020 Healthy Holidays West Yorkshire Police and Crime Sustainability Fund HEA LCF Wesleyan foundation Donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions Payroll fees	2022 Unrestricted funds £ - - - - - - - - - - - - - - - - - - - - - - 13,014 13,014	2022 Restricted funds £ 30,000 27,500 26,971 25,150 16,959 9,945 6,000 5,000 4,000 1,000 1,000 - - - - - - - - - - - 5,125 158,650	2022 Total funds £ 30,000 27,500 26,971 25,150 16,959 9,945 6,000 5,000 4,000 1,000 1,000 - - - - - - - - - - - 18,139 171,664 2022 £ 49,161 2,931 (2,931) 885 489 50,535	2021 Total funds £ - - - 19,500 - - - 5,000 - 6,500 5,300 700 3,250 2,500 5,000 9,982 6,200 2,000 7,000 9,083 4,500 2,000 5,187 93,702 2021 £ 32,148 1,983 (1,983) 695 342 33,185

The average number of employees during the year was 3.4, being an average of 1 full time equivalent (2021: 2.3, 1 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme

Costs of the scheme to the charity for the year

2022	2021
£	£
885	695

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Notes to the accounts continued

for the year ended 31 March 2022

4 Restricted funds St Luke's - Phocus Awards for All 2019/20 Pears LCF Street Games LCF Healthy Holidays LCC Youth Activities Fund LCF High Sheriff I Will LCC Active Leeds Sports England LCF Flint Family fund LCF Wesleyan LCF Jimbo's foundation LCF Strategic Garfield Weston Safer Communities Youth Music LCC Wellbeing fund BBC Children in Need Youth Development Fund	Balance b/f £ 8,600 341 1,893 5,354 9,580 1,437 2,500 3,561 300 5,939 4,264 2,000 - - - - - - - - 45,769	Incoming £ 8,127 - - 1,101 25,150 - - - 1,000 - 5,000 - 16,959 30,000 27,500 6,000 26,971 4,000 9,945 3,649 165,402	Outgoing £ 2,150 - 1,893 4,135 29,016 1,437 2,500 3,561 1,300 5,939 6,290 2,000 16,759 14,923 11,924 6,000 12,990 - 120 3,148 126,085	Transfers £ - - - - (650) - - - - - - - - (563) (3,237) - (10,711) - - 4,100 (11,061)	Balance c/f £ 14,577 341 - 2,320 5,064 - - - - - 2,974 - 200 14,514 12,339 - 3,270 4,000 9,825 4,601 74,025

Fund name

Purpose of restriction

St Luke's - Phocus Awards for All 2019/20 Pears LCF Street Games LCF Healthy Holidays

LCC Youth Activities Fund LCF High Sheriff I Will LCC Active Leeds Sports England LCF Flint Family fund LCF Wesleyan LCF Jimbo's foundation

LCF Strategic

Towards the Phocus project. Towards the Young and Courageous project. Towards the Young and Courageous project. Towards providing active sports sessions. Towards holiday provisions through the holidays, resources, equipment and youth space development.

The transfer relates to capitalisation of fixed asset equipment purchased. Towards all costs for teenage sessions.

Towards activity days and weapons awareness sessions. Towards a social active project. Towards sporting equipment and activities. Towards the costs of sports for young people. Towards mentoring support costs Towards mentoring sessions.

Towards mentoring, weekly sessions, trips, activities, life skill development and team building.

Towards the costs of strategic planning, team building, overheads, longer term development, fundraising and long term visioning and enabling. The transfer relates to capitalisation of fixed asset equipment purchased.

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Notes to the accounts continued for the year ended 31 March 2022

4 Restricted funds continued

Fund name

Purpose of restriction

Garfield Weston

Safer communities

Youth Music

LCC Wellbeing fund BBC Children in need

Youth Development Fund

Towards the charity's running costs, projects and space development. The transfer relates to capitalisation of fixed asset equipment purchased. Towards the costs of the weekly drop in activities and trips.

Towards providing musical opportunities for young people, purchasing equipment, paying for staff and towards running costs.

The transfer relates to capitalisation of fixed asset equipment purchased of £6,611, £4,100 was an agreed transfer to the Youth space development fund to go towards developing music space as a rent equivalent. Towards the costs of a kitchen in the youth space. Towards the charity's running costs, equipment and trips.

A fund set up to cover costs for development of the building used and to create new spaces for young peoples activities and development.

The transfer is agreed funding from the Youth Music fund.

Tangible assets Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand	£ - 9,068 9,068 - 2,268 2,268 6,800 - Computer and music equipment	£ - 1,993 1,993 - 499 499 1,494 - 2022 £ - 356 356 2022 £ 93,161 195 93,356 Office equipment	Total £ - 11,061 11,061 - 2,767 2,767 8,294 - 2021 £ 3,000 341 3,341 2021 £ 51,821 132 51,953

5 Tangible assets

6 Debtors and prepayments

7 Cash at bank and in hand

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Notes to the accounts continued

for the year ended 31 March 2022

8 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

Details of remuneration and benefits Joanne Sunderland (trustee) Gross pay Social security Pensions	2022 £ 26,853 2,485 806 30,144	2021 £ 23,155 1,983 695 25,833

No other trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The key management personnel of the charity include the trustees and Chief Officer. The total employee benefits received were £30,144 (previous year: £25,833). No trustee other than stated above received any remuneration or benefit in this capacity during this or the previous year.

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Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 13,014 4,397 Fundraising activities - 1,929 Contributions to activities 34 261 Partnership work - - Total income 13,048 6,587 Expenditure Salaries, NIC and payroll fees - 250 Advertising 56 - Travelling - - Licences and insurance 341 320 Trips and activities 1,064 160 Administration costs 50 17 Session equipment 409 452 Uniforms - - Fundraising expenses - - Accountancy - - Freelance staff - 230 Room hire - - Community support 1,353 640 Training - - Gifts to volunteers - 258 Development costs - - Meeting costs 213 - Mentoring & one to one sessions - - Partnership work - - Bank charges - - Legal and professional - - Depreciation 2,767 - Total expenditure 6,253 2,327 Net income / (expenditure) 6,795 4,260 Transfers between funds 11,061 - Net movement in funds 17,856 4,260 Fund balances brought forward 9,045 4,785 Fund balances carried forward 26,901 9,045	2022 Restricted funds £ 158,650 6,301 300 151 165,402 50,535 2,158 1,680 384 22,372 458 8,476 1,998 2,266 1,080 8,347 6,078 747 7,006 - 5,516 1,076 1,825 4,000 27 56 - 126,085 39,317 (11,061) 28,256 45,769 74,025	2021 Restricted funds £ 89,305 220 1,000 90,525 32,935 855 862 341 21,249 357 2,057 598 - 960 7,050 2,380 530 235 126 - - - - - - - 70,535 19,990 - 19,990 25,779 45,769	2022 Total funds £ 171,664 6,301 334 151 178,450 50,535 2,214 1,680 725 23,436 508 8,885 1,998 2,266 1,080 8,347 6,078 2,100 7,006 - 5,516 1,289 1,825 4,000 27 56 2,767 132,338 46,112 - 46,112 54,814 100,926	2021 Total funds £ 93,702 2,149 1,261 - 97,112 33,185 855 862 661 21,409 374 2,509 598 - 960 7,280 2,380 1,170 235 384 - - - - - - - 72,862 24,250 - 24,250 30,564 54,814