## 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**
1
## Reestablish
## 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.
2
## Reestablish
## 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.
3
## Reestablish
## 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)
4
## Reestablish
## 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
5
## Reestablish
## 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.
6
## Reestablish
## 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)
7
## Reestablish
## 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.
8
## Reestablish
## 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|
9
## Reestablish
## 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.
10
## Reestablish
## 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**
11
## Reestablish
## 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.
12
## Reestablish
## 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|
|---|---|---|---|---|
13