## Reestablish
Charity number 1187273
A company limited by guarantee number 09424839
Annual Report and Financial Statements
for the year ended 31 March 2023
_Group's logo_
## Reestablish
Annual Report and Financial Statements for the year ended 31 March 2023
|**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 2023
## **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**
Christopher Latz Chair Patricia Pedley Faye Vollans Joanne Sunderland **Charity number** 1187273 **Company number** 09424839 **Registered and principal address Bankers** Hillside HSBC Beeston Road 33 Park Row Leeds Leeds LS11 8ND LS1 1LD
Registered in England and Wales Registered in England and Wales
## **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
## **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 2023
## **Objectives and activities**
## **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 much needed community support. Running weekly consistent activities throughout within NYA guidelines.
Settled into Hillside office space and developing The Loft space as a community hub.
We have received support from funders that lasts longer than 12 months. 3 years youth music funding (150k over 3 years); coop foundation 28k a year for 5 years, up youth 18k for 3 years – so positive sustaining steps.
## **Financial review**
The net income for the year was £9,341, including net income of £23,102 on unrestricted funds and net expenditure of £13,761 on restricted funds after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £36,180.
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 2023
## **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.
approved by the board of trustees on 06/08/2023
T 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 2023, 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
07/08/2023
## **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 2023
|Notes
2023
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
20,159
Fundraising activities
-
Contributions to activities
-
Partnership work
-
**Total income**
20,159
**Expenditure on:**
Salaries, NIC and payroll fees
(3)
-
Advertising
-
Travelling
10
Licences and insurance
201
Trips and activities
38
Administration costs
25
Session equipment
-
Uniforms
-
Fundraising expenses
-
Accountancy
1,386
Freelance staff
-
Room hire
-
Community support
496
Training
-
Development costs
-
Meeting costs
-
Mentoring & one to one sessions
-
Partnership work
-
Bank charges
-
Legal and professional
-
Depreciation
5,536
Team restoration and thanks
430
Rent and rates
-
**Total expenditure**
8,122
**Net income / (expenditure)**
12,037
**Transfers between funds**
11,065
**Net movement in funds**
23,102
**Fund balances brought forward**
26,901
**Fund balances carried forward**
(4)
50,003|2023
Restricted
funds
£
176,099
-
-
-
176,099
82,997
1,972
1,361
1,024
26,057
8,064
5,771
2,469
2,651
-
13,518
400
559
5,036
9,148
761
442
600
126
61
-
3,380
12,398
178,795
(2,696)
(11,065)
(13,761)
74,025
60,264|2023
Total
funds
£
196,258
-
-
-
196,258
82,997
1,972
1,371
1,225
26,095
8,089
5,771
2,469
2,651
1,386
13,518
400
1,055
5,036
9,148
761
442
600
126
61
5,536
3,810
12,398
186,917
9,341
-
9,341
100,926
110,267|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|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## Reestablish
## Balance sheet
|as at 31 March 2023
2023
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
13,823
**Total fixed assets**
13,823
**Current assets**
Debtors and prepayments
(6)
-
Cash at bank and in hand
(7)
37,566
**Total current assets**
37,566
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
1,386
**Total current liabilities**
1,386
**Net current assets / (liabilities)**
36,180
**Net assets**
50,003
**Funds**
Unrestricted funds
50,003
Restricted funds
-
**Total funds**
50,003|2023
Restricted
£
-
-
17,799
42,465
60,264
-
-
60,264
60,264
-
60,264
60,264|2023
Total
£
13,823
13,823
17,799
80,031
97,830
1,386
1,386
96,444
110,267
50,003
60,264
110,267|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|
|---|---|---|---|
For the year ending 31 March 2023 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 are 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 06/08/2023
T Pedley (Trustee)
7
## Reestablish
## Notes to the accounts
## for the year ended 31 March 2023
## **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, if 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.
## **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 2023
## **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**
BBC Children in Need
Garfield Weston
Leeds City Council (LCC) Healthy Holidays
LCC Enhanced Youth Work
LCC MICE Ward based iniative
LCC Youth Activities fund
LCC Youth Work Alliance
Leeds Community Foundation (LCF) Pears
LCF Flint Family fund
Mayor’s Safer Communities Fund
Street Games
Youth Music
LCFStrategic
LCF Jimbo's foundation
LCC Well being
LCC Well being
Donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions
Payroll fees|2023
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
20,159
20,159|2023
Restricted
funds
£
23,705
27,500
21,000
12,500
5,000
7,800
27,781
10,000
5,000
6,000
20,000
2,997
-
-
-
-
6,816
176,099|2023
Total
funds
£
23,705
27,500
21,000
12,500
5,000
7,800
27,781
10,000
5,000
6,000
20,000
2,997
-
-
-
-
26,975
196,258
2023
£
80,650
4,726
(4,726)
1,497
850
82,997|2022
Total
funds
£
9,945
27,500
25,150
-
-
-
-
-
5,000
6,000
1,000
26,971
30,000
16,959
4,000
1,000
18,139
171,664
2022
£
49,161
2,931
(2,931)
885
489
50,535|
|---|---|---|---|---|
The average number of employees during the year was 6, being an average of 1 full time equivalent (2022: 3.4, 1 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**|2023|2022|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|1,497|885|
|Amount of any contributions outstanding at the year end|-|-|
9
## Reestablish
## Notes to the accounts continued for the year ended 31 March 2023
|**4 Restricted funds**
St Luke's - Phocus
Awards for All
Street Games
LCF Healthy Holidays
LCF Flint Family fund
LCF Jimbo's foundation
LCF Strategic
Garfield Weston
Youth Music
LCC Wellbeing fund
BBC Children in Need
Youth Development Fund
LCC Enhanced Youth Work
LCC Youth Work Alliance
LCF Pears
LCC MICE Ward based iniative
Safer communities fund
LCC Youth Activities fund|Balance b/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|Incoming
£
6,816
-
20,000
21,000
5,000
-
-
27,500
2,997
-
23,705
-
12,500
27,781
10,000
5,000
6,000
7,800
176,099|Outgoing
£
207
341
20,319
20,774
3,020
-
13,264
28,528
6,267
2,954
24,775
1,000
12,250
27,781
3,417
3,744
2,570
7,584
178,795|Transfers
£
-
-
(1,707)
-
-
-
-
(603)
-
-
(8,755)
-
-
-
-
-
-
-
(11,065)|Balance c/f
£
21,186
-
294
5,290
4,954
200
1,250
10,708
-
1,046
-
3,601
250
-
6,583
1,256
3,430
216
60,264|
|---|---|---|---|---|---|
## **Fund name**
St Luke's - Phocus Awards for All Street Games LCF Healthy Holidays
LCF Flint Family fund LCF Jimbo's foundation
LCF Strategic
Garfield Weston Youth Music
LCC Wellbeing fund BBC Children in Need Youth Development Fund
LCC Enhanced Youth Work LCC Youth Work Alliance
LCF Pears
LCC MICE Ward based iniative Safer communities fund LCC Youth Activities fund
## **Purpose of restriction**
Towards the Phocus project. Towards the Young and Courageous project. Towards providing active sports sessions.
Towards holiday provisions through the holidays, resources, equipment and youth space development. Towards mentoring support costs.
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. Towards the charity's running costs, projects and space development. Towards providing musical opportunities for young people, purchasing equipment, paying for staff and towards running costs. 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.
Towards two youth sessions a week, plus a residential.
Towards detached sessions in Holbeck, Hunslet and Cottingley; staffing, overheads, training and expenses.
To run a weekly safe space for 30+ young people through an extra weekly drop in.
Towards development of the loft space. To run weekly drop in activities, trips etc.
Towards drop in and group sessions twice a week, trips and holiday activities.
The transfers relate to the purchase of fixed assets for the general purposes of the charity.
10
## Reestablish
## Notes to the accounts continued
## for the year ended 31 March 2023
|**5 **
**6 **
**7 **
**8 **|**Tangible assets**
**Cost**
At 1 April 2022
Additions
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022
**Debtors and prepayments**
Debtors
Prepayments
**Cash at bank and in hand**
Cash at bank
Cash in hand
**Creditors and accruals**
Creditors
Accruals|£
9,068
11,065
20,133
2,268
5,037
7,305
12,828
6,800
Computer
and music|£
1,993
-
1,993
499
499
998
995
1,494
2023
£
17,333
466
17,799
2023
£
79,390
641
80,031
2023
£
-
1,386
1,386
Office
equipment|Total
£
11,061
11,065
22,126
2,767
5,536
8,303
13,823
8,294
2022
£
-
356
356
2022
£
93,161
195
93,356
2022
£
800
280
1,080|
|---|---|---|---|---|
11
## Reestablish
## Notes to the accounts continued
## for the year ended 31 March 2023
## **9 Related party transactions**
## **Donations from trustees and related parties**
The total aggregate value of unconditional donations to the charity from the trustees or related parties was £10,000.
## **10 Trustee expenses**
No trustee received any expenses during this year or the previous year.
|**Details of remuneration and benefits**
Joanne Sunderland (trustee)
Gross pay
Social security
Pensions|2023
£
31,682
3,280
950
35,912|2022
£
26,853
2,485
806
30,144|
|---|---|---|
## **Reason for remuneration**
The trustee was employed in the role of development manager.
## **Legal authority for the payment**
The legal authority for the payment is via a provision within the charity's governing document.
## **Remuneration and benefits received by key management personnel**
The total employee benefits received by key management personnel were £35,912 (previous year: £30,144).
12
## Reestablish
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023
|2023
2022
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
20,159
13,014
Fundraising activities
-
-
Contributions to activities
-
34
Partnership work
-
-
**Total income**
20,159
13,048
**Expenditure**
Salaries, NIC and payroll fees
-
-
Advertising
-
56
Travelling
10
-
Licences and insurance
201
341
Trips and activities
38
1,064
Administration costs
25
50
Session equipment
-
409
Uniforms
-
-
Fundraising expenses
-
-
Accountancy
1,386
-
Freelance staff
-
-
Room hire
-
-
Community support
496
1,353
Training
-
-
Development costs
-
-
Meeting costs
-
213
Mentoring & one to one sessions
-
-
Partnership work
-
-
Bank charges
-
-
Legal and professional
-
-
Depreciation
5,536
2,767
Team restoration and thanks
430
-
Rent and rates
-
-
**Total expenditure**
8,122
6,253
**Net income / (expenditure)**
12,037
6,795
**Transfers between funds**
11,065
11,061
**Net movement in funds**
23,102
17,856
**Fund balances brought forward**
26,901
9,045
**Fund balances carried forward**
50,003
26,901|2023
Restricted
funds
£
176,099
-
-
-
176,099
82,997
1,972
1,361
1,024
26,057
8,064
5,771
2,469
2,651
-
13,518
400
559
5,036
9,148
761
442
600
126
61
-
3,380
12,398
178,795
(2,696)
(11,065)
(13,761)
74,025
60,264|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|2023
Total
funds
£
196,258
-
-
-
196,258
82,997
1,972
1,371
1,225
26,095
8,089
5,771
2,469
2,651
1,386
13,518
400
1,055
5,036
9,148
761
442
600
126
61
5,536
3,810
12,398
186,917
9,341
-
9,341
100,926
110,267|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|
|---|---|---|---|---|
13