REGISTERED CHARITY NUMBER: 1196667 ## Report of the Trustees and ## Unaudited Financial Statements for the Year Ended 31 March 2025 for ## Who is Your Neighbour? Sutton McGrath Hartley Limited 5 Westbrook Court Sharrowvale Road Sheffi eld S11 8YZ Who is Your Neighbour? Contents of the Financial Statements ## for the Year Ended 31 March 2025 ||Page| |---|---| |Report of the Trustees|1 to 9| |Independent Examiner’s Report|10| |Statement of Financial Activities|11| |Balance Sheet|12| |Notes to the Financial Statements|13 to 17| |Detailed Statement of Financial Activities|18| Who is Your Neighbour? Report of the Trustees for the Year Ended 31 March 2025 1. Charity Information 2. Conversations That Matter - Introductory Comments 3. Message from Director and Chair 4. Regional Impact 5. Being a National Resource 6. Telling Stories 7. The Year in Review 8. People 9. Strategic Priorities 10. Thank you 11. Contact Information and Administrative Details ## 1. Charity Information The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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). The Charity’s objects are to: - Promote racial and/or religious harmony by, in particular but not exclusively: - Promoting knowledge and mutual understanding between different racial and/or religious groups - Advancing education and raising awareness about different racial and/or religious groups to promote good relations between persons of different racial and/or religious groups - Working towards the elimination of discrimination on the grounds of race and/or religion - Promote equality and diversity by, in particular but not exclusively: - eliminating discrimination on the grounds of race, gender, disability, sexual orientation or religion - advancing education and raising awareness in equality and diversity - promoting activities to foster understanding between people from diverse backgrounds ## Our Board of Trustees: Trustees all have regard to guidance issued by the Charity Commission on public benefit. The charity’s governing document is a Constitution of a Charitable Incorporated Organisation. The charity is constituted as a Charitable Incorporated Organisation whose only voting members are its charity trustees (‘Foundation’ model constitution). Trustees are recruited in several ways, including through advertising vacancies and through our networks and partnerships. We audit skills and knowledge gaps within the Board and seek to meet those needs. We are currently looking for Trustees with expertise in marketing, evaluation (learning capture, dissemination and research in related fields) and managing organisational growth. Potential Trustees are sent an information pack, required to complete an application form, and interviewed by existing Trustees and the Director. If selected, references are sought. Candidates may be asked to complete an induction of three to six months and work with the board and staff to get to know the organisation before beginning their appointment. Page 1 Who is Your Neighbour? Report of the Trustees for the Year Ended 31 March 2025 ## 2. Conversations That Matter - Introductory Comments Who is Your Neighbour? is a charity that delivers development, intra-community* facilitated dialogues and story work, primarily with white people in South Yorkshire communities that are dealing with change or challenges that could weaken their capacity to live together peacefully. WiYN? invites people to share their experiences, welcoming subjects like race, immigration and culture respectfully and with empathy. This can inspire curiosity and reciprocal empathy, which can disrupt divisive influences and discourses and help people get along better. The charity also delivers training and consultancy for individuals and organisations around the UK. *with people from the same social group ## 3. A Joint Message from our Director and Chair Thank you for your interest in our activity during 2024-25. In the summer of 2024, violence targeted at hotels housing people seeking asylum had a profound impact on parts of South Yorkshire, among other places. The unrest followed the tragic murder of children in Southport and was stoked by the spreading of misinformation after the tragedy: it was distressing to watch events unfold, even if they did not come to us as a surprise and were part of a wider picture. We are proud that, with partners, we were able to respond. The 40th anniversary of the miners’ strikes in June had, before this, prompted us to reflect on the ways industrial decline continues to come up in conversations we hold. We produced resources inspired by this, that outline a narrative framework for the journey some people might undertake and communicate in dialogue. A new and comprehensive set of video resources about what we do has enabled us to deliver more, digitally, this year. In the team, crucial capacity has been added to our national development work and to the management of our South Yorkshire work. A broader and stronger network of national and regional relationships enabled us to continue developing our training and consultancy programmes. Good news about funding included, in March, confirmation of £200,000 across four years from Paul Hamlyn Foundation. We look ahead to 2025-26, both ambitious and careful - aware of the risks posed to neighbourhoods by global and domestic issues, what we have to offer and our limitations. We will continue to discern our place in the ecosystem of organisations, as one distinctive resource among many available to people and neighbourhoods navigating troubling times, in South Yorkshire and beyond. ## 4. Regional Impact Much of our regional work during this period relates to rioting which took place in a suburb in the heart of South Yorkshire in August 2024. Following the tragic murder of three young children in Southport (July 2024) violence broke out across the UK, targeting Muslims and people seeking asylum, fuelled by false information spread online. On 4 August, hundreds surrounded a Holiday Inn inhabited by people seeking asylum. Some members of the crowd threw bricks, smashed windows and attempted to set fire to the building. Residents inside were panicked and traumatised. Police described it as the worst violence they had encountered in their careers. The events had a profound impact on South Yorkshire: there was a spike in hate crime and increased fear amongst local people, particularly Muslims. Page 2 ## Who is Your Neighbour? Report of the Trustees ## for the Year Ended 31 March 2025 Who is Your Neighbour? was in a strong position to respond. Our Development Workers had already spent time in this area, listening to concerns and seeking to understand the impact of the hotel on the community. This meant that, on 13th August, WiYN? could host, in partnership with two local groups (South Yorkshire Communities Together and Rotherham Cohesion Advisory Group) an event bringing together local residents, support organisations, people seeking asylum, a representative from the Refugee Council and members of community and faith groups. Our skilled facilitators asked two questions: How are you feeling right now? ; What do you want to happen next? This facilitated conversation provided space to express and process a complex range of emotions: shock, grief, fear for self and others, loss, anger and shame. ## “I felt like a black cloud had been put over me.” – Participant “We have lost our friends – the brotherhood we had.” – Participant Participants could then imagine what might come next. They discussed educating children, a conference for local women to help them feel safer, changes needed in local and national government policy, and initiatives to help neighbours understand one another better. By the end of the event, people in this diverse group were openly supporting one another. There was a sense of togetherness and a shared determination to ensure something positive emerged from the tragedy, with several tangible actions agreed upon. ## “WiYN?’s facilitated conversation was incredibly helpful. It was well planned, safe, and expertly held.” – South Yorkshire Communities Together ## “I am mobilised into action, to bring people together and rebuild.” – Participant These events underlined the importance of WiYN?’s development and dialogue work in places at risk of becoming sites of division and unrest. Success was down to effective partnership working and WiYN?‘s unique capacity to hold conversations in highly-charged spaces, transforming grief / trauma into something positive. Other regional activity has included establishing and developing connections with organisations focused on restorative justice, like Remedi, local councils, the police, the South Yorkshire Combined Mayoral Authority, local MPs, Barnsley’s Migration Partnership, Sheffield’s universities – and many other community groups. A priority was attending community events in places close to the riots, in the months that followed. ## 5. Being A National Resource The impact of the riots was felt around the UK and led organisations working in other regions to reach out to WiYN?, seeking to make connections and share learning. Before this, members of the team had been developing a suite of training courses: in May 2024, the full staff team participated in one of our new training courses, thus equipping all our facilitators to deliver that course. In Bradford in July, the reconditioned oneday course was delivered, in partnership with the Jo Cox Foundation, to members of its network. The increased interest galvanised WiYN? to complete this stage of developing its training offer. WiYN? now offers three courses: a short introduction (online or in person); a one-day course on responding to troubling things in conversation (in person, with a digital version in planning); and a 6-day in-depth course, co-produced with participant organisations, that equips others to make use of WiYN?’s development and dialoguefacilitation methodologies and learning in their context (hybrid, in person and online). A key event, building on relationships formed through Paul Hamlyn Foundation’s Migration network, was delivering, in September, an online session to members of IMiX’s network, out of which important partnerships have emerged. Page 3 Who is Your Neighbour? Report of the Trustees ## for the Year Ended 31 March 2025 Feedback about training delivered so far shows WiYN? is filling a crucial gap in the UK, offering practical skills in community-based dialogue and responding to polarisation in local contexts. Participants report that they have gained skills and tools to respond to harmful or discriminatory comments and incidents, including: - techniques to slow conversations down, listen, and ask thoughtful questions - a deeper understanding of conflict, including conflict mapping and narrative conflict analysis skills - appreciation of the nuance in people’s perspectives - an understanding of the importance of curiosity and being open to discomfort - deep learning from real-life examples shared by WiYN? practitioners that help to ground theory in lived experience. ## “Working with Who is Your Neighbour? has been a pleasure, due to the skills, flexibility, creativity and professionalism of their team. The session content and facilitation enabled people to become more confident in responding to sensitive topics, and to have better conversations.” – The Jo Cox Foundation Between January and March 2025, facilitators delivered WiYN?’s 1-day training to audiences in London, Sheffield and Cardiff; various team members contributed to the inaugural delivery of a new, advanced 6-day course, designed specifically for team members from partner organisation, the Jesuit Refugee Service. So far, 100% of people completing WiYN?’s ‘Troubling Conversations in Everyday Settings’ training report that: - their understanding of options available to them when they hear troubling things increases - they gain knowledge of, and have practiced, how to respond to troubling things they hear - they feel more confident opening up a conversation in response to something troubling that they hear ## “Valuable and eye-opening training. I learnt a lot about myself and how I respond to situations, which has made me more open to understanding and being curious about others.” Participant in January training At the national level, WiYN? has been invited to participate in activities where knowledge and insights are shared, such as policy events, roundtables and panel discussions. A panel organised by Hope Not Hate as part of the fringe programme at The Labour Party Conference 2024 (September) is just one example. ## 6. Telling Stories WiYN? continues to resist simplistic, blaming narratives that can be used to gain power over and instead opens up spaces in which stories can become a tool or ‘way in’ for people and communities that might be rediscovering or reclaiming a sense of their identity and agency in telling stories about their experience. Creating spaces for people to tell their story is an integral part of our development and dialogue work, and is the starting point for how we pose questions to visitors at ‘pop-up’ events, like community fairs, markets or sites with footfall in areas where WiYN? wants to work. Asking people to tell us what it’s like living where they do, capturing quotes and photographs, is part of our involvement and presence at events like a community fair and a Christmas market in areas close to the rioting. Trauma lingers in South Yorkshire following the unwanted / imposed cessation of industry in, for example, coal mining or steel production. This sometimes comes up in our development and dialogue work. Other parts of the UK have similar stories to tell, perhaps related to their own industrial heritage and sense of identity. Timed for release around 18th June, 40 years since the infamous ‘Battle of Orgreave’, WiYN? produced and released ‘ ’ storying resources called It Comes Up … In Conversation , which codifies the ways experiences of place and industrial decline might be shared and processed in conversation. The resource also explores how trauma caused by industrial decline might increase vulnerability to divisive, blaming narratives. Page 4 Who is Your Neighbour? Report of the Trustees ## for the Year Ended 31 March 2025 As WiYN?s services are in greater demand, there is a greater need for quality digital resources as we communicate our learning and experience with others. In the autumn, team members completed work on a series of in-depth videos about the charity, since used in training and other events. A trailer capturing the 3 key principles upon which our (dialogue) work is founded was completed in March 2025. An emerging partnership with LUNG theatre saw stories from members of WiYN?’s team featured in its Calling Barnsley project. ## 7. The Year In Review ## Achievements and performance ## 2024: - April - WiYN? features in the Sheffield Methodist District magazine online and in print - May - a successful team awayday welcomes 25 people to Northern College in Barnsley - June - resources published relating to the anniversary of the Battle of Orgreave - July - WiYN? facilitators deliver its one-day training in Bradford - August - WiYN? holds a community event with partners in the immediate aftermath of rioting - September - team members deliver a workshop to IMiX’s network and presented at a Labour Party Conference fringe event - October - production work is completed on a set of videos about the charity’s work - November - team members’ stories form part of LUNG Theatre’s Calling Barnsley project - December – WiYN? helps with and attends a Christmas fair in a community affected by summer riots ## 2025: - January - facilitators deliver a one-day training course, hosted by the Jesuit Refugee Service (JRS) in London - February - various team members hold the first 2 of 6 days in-depth training for JRS - March - training delivered to more than 20 members at a More In Common event in Cardiff ## Financial Review ## **Income** During the twelve months ended 31st March 2025, WiYN? received income totalling £108,374 (2024- £134,245). Within this figure, grant income reduced to £101,851 (2024- £128,570), which was the main reason for the fall in income this year. ## **Expenditure** In the year to 31 March 2025, WiYN? incurred expenditure totalling £137,977 (2024- £114,458). The increase in expenditure in the year was mainly due to an increase in staffi ng costs due to the addition of a part-time sta ff member and due to an increase in training costs in the year. ## £29,603 (surplus of £19,787 in 2024) which decreased the total fund balances from £102,723 at 31st March 2024 to £73,120 at 31st March 2025. As at 31 March 2025, the balance within restricted funds totalled £31,094 (2024 £77,555) and the balance within unrestricted funds totalled £42,026 (2024 £25,168.) Page 5 Who is Your Neighbour? Report of the Trustees for the Year Ended 31 March 2025 ## Reserves policy Who is Your Neighbour?’s reserves policy is to maintain a contingency reserve, in order to provide for closing down costs and unbudgeted staffi ng costs, as well as to fill gaps between grants, grasp new opportunities and pilot innovative work. We manage contingencies both by setting aside reserves and by building flexibility into our costs. As a going concern, there are a number of staffi ng-related events that could occur during a year that are generally not budgeted for and would be typically funded from reserves. The main one would be backfilling a staff role because of sickness. ff salaries and some overheads, such as phone costs, IT support, web subscriptions, finance. These currently amount to just over £100,000 and we expect them to rise roughly in line with inflation each year. a range of freelance roles, and project costs such as comms costs, IT development, evaluation, fundraising. We have some activity we have to deliver to meet funder requirements, and we have to meet costs to deliver activity to generate earned income.We have a number of variable overheads such as room hire, travel expenses, offi ce costs etc. Our unrestricted resources include: Earned income from training and consultancy Accumulated cash built up in past years Donations Unrestricted grants We aim to maintain unrestricted reserves of at least six months of expected expenditure, taking account of fluctuations as we spend unrestricted grants and adjust variable costs. Unrestricted reserves at 31 March 2025 amounted to three months of expected expenditure. We anticipate that reserve levels will increase in the coming years as we implement our strategic priorities. Page 6 Who is Your Neighbour? Report of the Trustees ## for the Year Ended 31 March 2025 ## 8. Strategic Priorities: ## 1. Do More of the Good Work We Already Do - a. South Yorkshire Development Work, preparing the group for dialogues and more - b. South Yorkshire Facilitated Dialogues, in which people can speak openly about things like race, immigration and culture - c. Story-telling, in which we listen out for, draw attention to and generate new stories that disrupt division and support different and non-blaming discourses ## 2. Claim the Space - a. develop online presence, optimise content and improve user experience - b. generate bank of digital resources rich in derivative content - c. establish brand identity and partnerships in strategic places for generating awareness of our Good Work (see 1) - d. establish WiYN? as a centre of expertise for partners and professionals (see 3) ## 3. Become A National Resource We: - a. recognise growing interest in / need for WiYN? dialogues and distinctive methodologies - b. aim to build and use - i. relationships with national partners and influencers - ii. capacity and reach to meaningfully communicate what we do / its impact tools for evaluating and learning ## 4. Generate Non-grant Income - a. Diversify income streams - b. Develop a supporter base and build internal capacity to: - i. offer training, consultancy, events - ii. fundraise - iii. market a suite of paid-for resources ## 5. Respond to Emerging Events Activity and planning towards 25/26 is informed by our awareness of the: - a. use, management, impact of asylum hotels - b. increase in arrivals on small boats - c. cost of living crisis - d. constantly evolving media and social media landscape Experts inform and shape our strategies to ensure WiYN?’s approach is evidence based ## 6. Governance - a. maintain strategic oversight - b. development & communication of strategic priorities a focus of 2025 awayday and ongoing - c. manage organisational risk - i. policies developed and / or under review - safeguarding, privacy, data protection - d. strengthen Board - finance & HR subgroups established; three new trustees - e. maintain and strengthen diversity Page 7 Who is Your Neighbour? Report of the Trustees for the Year Ended 31 March 2025 ## 9. Thank you! Huge thanks to all our funders and supporters, including: - Paul Hamlyn Foundation - Tudor Trust - The Wharfedale Foundation - National Lottery Reaching Communities Fund - Awards for All - Gina Clayton Legacy Fund - Orange Tree Trust - Edith M Ellis 1985 Charitable Trust - Quakers in Britain ## 10. Contact Information and Administrative Details: ## whoisyourneighbour.org.uk team@whoisyourneighbour.org.uk insta:who.is.your.neighbour FB:WhoisYourNeighbourSY In:who-is-yourneighbour Registered Charity number 1196667 Principal address D Hub Atlas 4 Balby Carr Bank Doncaster South Yorkshire DN4 5JT Trustees J P Bateman-Champain Mrs M B Shah Mrs T Gibson Dr M J Fitter J E Speyer N Harland (appointed 12/6/2025) W Freeman (appointed 12/12/2024) S J Ruffle (resigned 8/11/2024) Independent Examiner Sutton McGrath Hartley 5 Westbrook Court Sharrowvale Road Sheffield S11 8YZ Page 8 Who is Your Neighbour? Report of the Trustees for the Year Ended 31 March 2025 ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of aff airs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charity SORP; - make judgements and estimates that are reasonable and prudent; charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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. Approved by order of the board of trustees on 02.10.25 and signed on its behalf by: ........................................................................ Mrs T Gibson, Chair. Page 9 Independent Examiner's Report to the Trustees of Who is Your Neighbour? ## **Independent examiner's report to the trustees of Who is Your Neighbour?** I report to the charity trustees on my examination of the accounts of Who is Your Neighbour? (the Trust) for the year ended 31 March 2025. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. James Salim FCCA Sutton McGrath Hartley Limited 5 Westbrook Court Sharrowvale Road Sheffi eld S11 8YZ Date: 14/11/2025 Page 10 ## Who is Your Neighbour? ## Statement of Financial Activities for the Year Ended 31 March 2025 |2025
2024
Unrestricted funds
Restricted funds
Total funds
Total funds
Notes
£
£
£
£
**INCOME AND**
**ENDOWMENTS FROM**
Donations and legacies
1,133
-
1,133
273
**Charitable activities**
Charitable activities
55,231
52,010
107,241
133,972
**Total**
56,364
52,010
108,374
134,245
EXPENDITURE ON
**Charitable activities**
Charitable activities
60,449
77,490
137,939
114,458
Governance Costs
8
30
38
-
60,457
77,520
137,977
114,458
**NET**
**INCOME/(EXPENDITURE)**
(4,093)
(25,510)
(29,603)
19,787
**Transfers between funds**
4
20,951
(20,951)
-
-
**Net movement in funds**
16,858
(46,461)
(29,603)
19,787
**RECONCILIATION OF FUNDS**
Total funds brought forward
25,168
77,555
102,723
82,936
**TOTAL FUNDS CARRIED**
**FORWARD**
42,026
31,094
73,120
102,723|2025
2024
Unrestricted funds
Restricted funds
Total funds
Total funds
Notes
£
£
£
£
**INCOME AND**
**ENDOWMENTS FROM**
Donations and legacies
1,133
-
1,133
273
**Charitable activities**
Charitable activities
55,231
52,010
107,241
133,972
**Total**
56,364
52,010
108,374
134,245
EXPENDITURE ON
**Charitable activities**
Charitable activities
60,449
77,490
137,939
114,458
Governance Costs
8
30
38
-
60,457
77,520
137,977
114,458
**NET**
**INCOME/(EXPENDITURE)**
(4,093)
(25,510)
(29,603)
19,787
**Transfers between funds**
4
20,951
(20,951)
-
-
**Net movement in funds**
16,858
(46,461)
(29,603)
19,787
**RECONCILIATION OF FUNDS**
Total funds brought forward
25,168
77,555
102,723
82,936
**TOTAL FUNDS CARRIED**
**FORWARD**
42,026
31,094
73,120
102,723|2025
2024
Unrestricted funds
Restricted funds
Total funds
Total funds
Notes
£
£
£
£
**INCOME AND**
**ENDOWMENTS FROM**
Donations and legacies
1,133
-
1,133
273
**Charitable activities**
Charitable activities
55,231
52,010
107,241
133,972
**Total**
56,364
52,010
108,374
134,245
EXPENDITURE ON
**Charitable activities**
Charitable activities
60,449
77,490
137,939
114,458
Governance Costs
8
30
38
-
60,457
77,520
137,977
114,458
**NET**
**INCOME/(EXPENDITURE)**
(4,093)
(25,510)
(29,603)
19,787
**Transfers between funds**
4
20,951
(20,951)
-
-
**Net movement in funds**
16,858
(46,461)
(29,603)
19,787
**RECONCILIATION OF FUNDS**
Total funds brought forward
25,168
77,555
102,723
82,936
**TOTAL FUNDS CARRIED**
**FORWARD**
42,026
31,094
73,120
102,723| |---|---|---| |||
134,245| ||
|
114,458
-| |||114,458| |||
19,787
-
19,787
82,936| |||
102,723| The notes form part of these financial statements Page 11 Who is Your Neighbour? ## Balance Sheet ## 31 March 2025 ||||||2025|2024| |---|---|---|---|---|---|---| ||||Unrestricted funds|Restricted funds|Total funds|Total funds| ||Notes||£|£|£|£| |**CURRENT**||||||| |**ASSETS**||||||| |Cash at bank||||||| ||||42,026|31,094|73,120|102,723| |**NET CURRENT**||||||| |**ASSETS**|||42,026|31,094|73,120|102,723| |**TOTAL ASSETS**||||||| |**LESS CURRENT**||||||| |**LIABILITIES**|||42,026|31,094|73,120|102,723| |**NET ASSETS**||||||| ||||42,026|31,094|73,120|102,723| |**FUNDS**||4||||| |Unrestricted funds|||||42,026|25,168| |Restricted funds|||||31,094|77,555| |**TOTAL FUNDS**|||||73,120|102,723| were signed on its behalf by: ............................................. T Gibson - Trustee ............................................. N Harland - Trustee The notes form part of these financial statements Page 12 Who is Your Neighbour? Notes to the Financial Statements for the Year Ended 31 March 2025 ## **1. ACCOUNTING POLICIES** ## accordance with the Charities SORP (FRS 102) '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) (eff ective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Receipts and payments accounts** All income and expenditure is recognised in the Statement of Financial Activities on a receipts and payments basis. Therefore, income is recognised on receipt by the charity and expenditure is recognised when paid out by the charity. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. statements. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** ended 31 March 2024. Trustees' expenses Expenses totalling £30 were paid to one trustee for reimbursement of travel costs in the year to 31 March 2025. There were no trustee expenses paid for the year to 31 March 2024. Page 13 Who is Your Neighbour? Notes to the Financial Statements for the Year Ended 31 March 2025 ## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |**Unrestricted funds**
**Restricted**
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
273
**Charitable activities**
Charitable activities
52,400
**Total**
52,673
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
47,000
**NET INCOME**
**RECONCILIATION OF FUNDS**
5,673
Total funds brought forward
19,495
**TOTAL FUNDS CARRIED FORWARD**
25,168|**funds**
**Total funds**
£
£
-
273
81,572
133,972
81,572
134,245
67,458
114,458
14,114
19,787
63,441
82,936
77,555
102,723|**funds**
**Total funds**
£
£
-
273
81,572
133,972
81,572
134,245
67,458
114,458
14,114
19,787
63,441
82,936
77,555
102,723| |---|---|---| |||
134,245| |||
114,458
19,787
82,936
102,723| Page 14 Who is Your Neighbour? Notes to the Financial Statements for the Year Ended 31 March 2025 ## **4. MOVEMENT IN FUNDS** |At
**Unrestricted funds**
GENERAL
**Restricted funds**
Paul Hamlyn Foundation
The Wharfedale Foundation
RUBIC2
Awards for All
Tudor 2K
Tudor Trust
Edith M Ellis 1985
Charitable Trust
Gina Clayton Legacy
Other restricted funds
**TOTAL FUNDS**|1/4/24
Net movement
£
£
25,168
29,016
785
-
1,800
-
18,623
1,866
24,507
958
77,555
102,723
|in funds
Transfers between funds
At 31/3/25
£
£
(4,093)
20,951
42,026
(14,016)
-
15,000
-
-
785
3,140
(3,140)
-
(1,800)
-
-
(1,772)
1,772
-
(18,623)
(1,866)
-
-
(9,196)
(2)
15,309
-
(958)
-
(25,510)
(20,951)
31,094
(29,603)
-
73,120| |---|---|---| Page 15 Continued … Who is Your Neighbour? Notes to the Financial Statements ## for the Year Ended 31 March 2025 ## **4. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: ||Incoming resources|Movement in funds|Resources expended| |---|---|---|---| ||£|£|£| |**Unrestricted funds**|||| |GENERAL|56,364|(60,457)|(4,093)| |**Restricted funds**|||| |Paul Hamlyn Foundation|44,123|(58,139)|(14,016)| |RUBIC2|5,387|(2,247)|3,140| |Awards for All|-|(1,800)|(1,800)| |Tudor 2K|-|(1,772)|(1,772)| |Orange Tree Trust|2,500|(2,500)|-| |Edith M Ellis 1985|-|(1,866)|(1,866)| |Charitable Trust|||| |Gina Clayton Legacy|-|(9,196)|(9,196)| ||52,010|(77,520)|(25,510)| |**TOTAL FUNDS**|108,374|(137,977)|(29,603)| |**Comparatives for movement in funds**|||| ||At 1/4/23|Net movement in funds|At 31/3/24| ||£|£|£| |**Unrestricted funds**|||| |GENERAL|19,495|5,673|25,168| |**Restricted funds**|||| |Restricted funds|63,441|14,114|77,555| |**TOTAL FUNDS**|82,936|19,787|102,723| Page 16 Continued … Who is Your Neighbour? Notes to the Financial Statements for the Year Ended 31 March 2025 ## **4. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted**
**funds**
GENERAL
**Restricted Funds**
Restricted Funds
**TOTAL FUNDS**|Incoming
Resources
Resources Expended
Movement in
funds
£
£
£
52,673
(47,000)
5,673
81,572
(67,458)
14,114
134,245
(114,458)
19,787|Incoming
Resources
Resources Expended
Movement in
funds
£
£
£
52,673
(47,000)
5,673
81,572
(67,458)
14,114
134,245
(114,458)
19,787| |---|---|---| ||134,245|(114,458)| Paul Hamlyn Foundation was awarded for developing and delivering national training and consultancy. The Wharfedale Foundation was awarded to deliver story work. RUBIC2 was awarded to deliver facilitated dialogues in a specific area of North Sheffield, as per the service Agreement Awards for All was to deliver engagement and dialogue in an area of Rotherham in partnership. Orange Tree Trust was awarded for core costs. Tudor 2k was a wellbeing grant. Tudor was awarded for core costs. Edith Ellis was for engagement and dialogue in the same area of Rotherham as the Awards for All grant. Gina Clayton's Legacy was awarded for South Yorkshire-based work not including management costs or Overheads. ## **Transfers between funds** The transfers between funds in the year were to better classify the opening balances held between unrestricted and restricted funds. ## **5. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2025 Page 17 ## Who is Your Neighbour? Detailed Statement of Financial Activities ## for the Year Ended 31 March 2025 ||Unrestricted|Unrestricted|Restricted Funds|2025 Total Funds|2025 Total Funds|2024 Total Funds| |---|---|---|---|---|---|---| ||Funds||£|£||£| ||£|||||| |**INCOME AND ENDOWMENTS**||||||| |**Donations and legacies**||||||| |Donations||**1,133**|**-**||**1,133**|273| |**Charitable activities**||||||| |Fee income||**3,230**|**2,160**||**5,390**|5,402| |Grants|**52,000**||**49,851**||**101,851**|128,570| ||**55,230**||**52,011**||**107,241**|133,972| |**Total incoming resources**|**56,363**||**52,011**||**108,374**|134,245| |**EXPENDITURE**||||||| |**Charitable activities**||||||| |Wages|**38,794**||**53,961**||**92,755**|86,376| |Communication costs||**2,878**|**1,823**||**4,701**|3,119| |Facilitation||**5,704**|**8,310**||**14,014**|11,286| |Fundraising costs||**5,242**|**2,522**||**7,764**|3,214| |Partner payments||**-**|**1,800**||**1,800**|3,776| |Office costs||**1,963**|**45**||**2,008**|2,135| |Phone, rent & IT costs||**3,028**|**1,998**||**5,026**|2,867| |Travel & subsistence||**641**|**1,874**||**2,515**|83| |Admin costs||**2,129**|**392**||**2,521**|1,602| |Training||**69**|**4,766**||**4,835**|-| ||**60,448**||**77,491**||**137,939**|114,458| |**Support costs**||||||| |**Governance costs**||||||| |Sundries||**8**|**30**||**38**|-| |Total resources expended|**60,456**||**77,521**||**137,977**|114,458| |**Net income**|**(4,093)**||**(25,510)**|**(29,603)**||19,787| This page does not form part of the statutory financial statements Page 18