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2025-03-31-accounts

BECOME UNITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Charity registration number: 1204327

Contents

Contents
Reference and Administrative Details 03
Trustees' Report 04
Statement of Trustees' Responsibilities 25
Independent Examiner's Report 26
Statement of Financial Activities 27
Balance Sheet 28
Notes to the Financial Statements 29
Statement of Financial Activities by fund 32
Detailed Statement of Financial Activities 34

Annual Report and Financial Statements for the year ended 31 March 2025

02

Reference and Administrative Details

Chair

Tohura Bibi

Trustees

Mohammed Siddique Helena Khatun Tohura Bibi

info@becomeunited.org.uk 01706 618020

Charity Registration Number (England and Wales)

1204327

Principal Office

79 Drake Street Rochdale OL16 1SD

Independent Examiner

Saifur Rahman (FCCA) Rahman Accountants Limited

13 Cotswold Drive Oldham OL2 5HD

Annual Report and Financial Statements for the year ended 31 March 2025

03

Trustees' Report

of the charity for the year ended 31st March 2025.

Objectives and activities

Assisting socially excluded individuals to integrate into society

Promote physical and mental well-being

Nurture the next generation of community leaders

Expand nature-based education initiatives to address environmental and social inequalities

Annual Report and Financial Statements for the year ended 31 March 2025

04

Vision

A society where all individuals, regardless of their background or circumstances, are fully included, empowered, and able to participate actively in community life. We envision a world free from social exclusion, where diversity is celebrated, and every person has the opportunity to thrive.

Mission

Become United is committed to breaking down barriers to social inclusion by empowering communities, fostering well-being, and promoting equality. We achieve this through culturally accessible activities, skills development, advocacy, and tailored support services. By addressing racial barriers and systemic inequalities, we ensure that everyone—regardless of background—has the opportunity to thrive and fully participate in society. We strive to address these factors comprehensively, ensuring that all members of our community have the opportunity to lead fulfilling lives and contribute meaningfully to society.

Our Values

Inclusion & Diversity

We celebrate and respect different cultures, backgrounds, and experiences, ensuring everyone feels valued and represented.

Empowerment

positive change in their lives.

Equity & Social Justice

We challenge systemic barriers and advocate for fair access to opportunities and essential services.

Collaboration & Sustainability

We believe in working together to drive meaningful change while promoting long-term social and environmental responsibility.

Annual Report and Financial Statements for the year ended 31 March 2025

05

A year of activities at Become United

----- Start of picture text -----
Manchester 8
20
Salford 4 6
Bolton 3 3
Bury 6 2 15
Oldham 15
Rochdale 20
4 5
8
Stockport 9
Tameside 5
Trafford 8 8 9
Wigan 2
----- End of picture text -----

Throughout the year, Become United has remained steadfast in its commitment to fostering community cohesion and supporting marginalised groups through a variety of engaging and impactful programmes. Our activities have focused on promoting physical and mental wellbeing, empowering individuals through skill development, and increasing social inclusion.

Annual Report and Financial Statements for the year ended 31 March 2025

06

Here’s a narrative overview of our key programmes and their achievements:

Programme Delivery During the Year

Refugee Well-being Sessions

We held 12 monthly sessions supporting refugees with emotional and mental well-being assistance. Each session provided group discussions, mindfulness activities, and access to community resources.

Outputs : 12 sessions, attended by an average of 20 participants per session.

Outcomes : 87% of attendees reported feeling more connected to the community, and 93% felt they had gained useful coping strategies for mental well-being.

Nature Club

A community-driven programme offering hiking, gardening, and conservation activities to promote environmental awareness and reduce stress.

Outputs : 15 sessions with a total of 150 participants.

Outcomes : 83% of attendees reported improved mental and physical well-being, with 78% expressing an increased sense of belonging in the community.

Girls' Group Sessions

A 10-session programme providing a safe space for young girls to discuss personal development, mental well-being, and societal challenges.

Outputs : 10 sessions, with 120 total attendances across the programme.

Outcomes equipped to manage personal challenges.

Cost of Living Awareness Sessions

Outputs : Six sessions attended by 100 participants in total.

Outcomes successfully applied for additional support schemes.

Walking Initiatives

We held several walking initiatives to encourage engagement in outdoor activities for better health and social inclusion:

Women’s Well-being Sessions

A monthly gathering focused on self-care, mental health, and stress management.

Domestic Violence Awareness Sessions

We held four awareness sessions to educate on recognising abuse, supporting victims, and accessing help.

Outputs : 4 sessions, attended by 80 people.

Annual Report and Financial Statements for the year ended 31 March 2025

08

Mother & Children Nature Walk

A guided outdoor activity promoting bonding through nature.

Outputs : 5 sessions, 60 total participants.

Summer & Boys Residential Trips

Multi-day outdoor experiences promote leadership and resilience.

Outputs : Two residential trips (one for boys, one for girls), 40 young people participated. Outcomes : 86% of attendees felt more independent, and 75% developed new leadership skills.

Community Eid Meal & Eid Meal for Refugees

Two communal events celebrating Eid, fostering cultural exchange and unity.

Outputs : Over 250 people attended across both events.

Outcomes : 86% of participants reported feeling a greater sense of community belonging.

Community Eid Meal & Eid Meal for Refugees

Two communal events celebrating Eid, fostering cultural exchange and unity.

Outputs : Over 250 people attended across both events.

Outcomes : 86% of participants reported feeling a greater sense of community belonging.

HAF (Holiday Activities and Food) Programme – Summer & Winter

A programme providing nutritious meals and engaging activities for children from low-income families.

Outputs : 8 weeks of activities, 100+ children participated.

Annual Report and Financial Statements for the year ended 31 March 2025

09

Girls' Sports Club

A regular sports programme including football and basketball.

Heart Disease Awareness Sessions

Educational sessions promoting cardiovascular health.

Recycling & Nature Well-being Sessions

Interactive workshops on sustainability, mindfulness, and environmental appreciation.

Outputs : 6 sessions, with 80 participants.

Women’s Walking Lead Course

A leadership programme to train women as community walking leaders.

Outputs : 10 women trained.

Annual Report and Financial Statements for the year ended 31 March 2025

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Participant Feedback

"The Refugee Well-being Sessions gave me a safe space to talk about my struggles. I now feel more connected to my new home."

"Joining the Nature Club helped me reduce stress and feel part of a community."

support I didn’t know existed."

support my children.”

“I’ve made real friends through the community activities —we share stories and food.”

Annual Report and Financial Statements for the year ended 31 March 2025

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Impact

Cost of Living Project

initiatives funded by the Greater Together Foundation Community Resilience Fund 2023/24. As part of this we held outreach events and information stands at well-being fairs and cultural festivals. The work also saw increases in self-referrals and engagement.

Annual Report and Financial Statements for the year ended 31 March 2025

12

----- Start of picture text -----
Bengali Urdu
40% 30%
Multilingual Resource Distribution
(1500 Downloads)
Arabic
20%
English
10%
----- End of picture text -----

Annual Report and Financial Statements for the year ended 31 March 2025

13

Outcomes from this project:

The success of the project highlights the importance of culturally appropriate support in reaching vulnerable groups. Offering both face-to-face and online sessions allowed us to reach a broader audience, including those who could not attend in person due to various barriers, and proved effective in ensuring wider accessibility and engagement.

Sample qualitative feedback from client evaluations of the Cost of Living Project:

"The awareness sessions were really eyeopening. I now feel more informed about how to manage my finances during these tough times."

"The translated materials made everything much easier to understand. I’m so glad I could access the support in my own language."

"I’ve learned so much about the support available to people like me. I feel more confident reaching out for help now."

"The infographics were a great way to quickly understand the important steps I can take to improve my financial situation."

Annual Report and Financial Statements for the year ended 31 March 2025

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"The support services I was referred to have already started helping me, and I feel more hopeful about the future."

"The multilingual sessions made me feel included. It was so helpful that everything was explained clearly in my language."

"I didn’t realise how much help is available to people like me. The sessions really opened my eyes to options I never considered."

"The session helped me to feel more resilient. I now have a better understanding of how to manage my finances in these difficult times."

Annual Report and Financial Statements for the year ended 31 March 2025

15

* all names changed

Case Studies

Case Study 1: Aisha’s Journey to Employment

Situation before support:

Aisha was referred to Become United by a friend who had previously attended one of our workshops and found it helpful.

Aisha, a 22-year-old graduate, struggled to secure employment despite applying for numerous roles. She lacked confidence in interviews and had limited knowledge of how to tailor her CV for different job applications.

Interventions undertaken:

Aisha joined Become United’s PoC Employment Project, where she attended CV-building workshops, participated in mock interviews, and received one-on-one career coaching. She was also connected with a mentor who guided her through the job search process.

Situation now:

With her improved CV and interview skills, Aisha successfully secured a role in the charity sector. She now feels confident in her professional abilities and is motivated to progress in her career.

"Before joining the programme, I felt lost in my job search. I didn't know where to start or how to present myself effectively. The support I received really boosted my confidence. Now, I feel ready to take on new opportunities and build a successful career."

Annual Report and Financial Statements for the year ended 31 March 2025

16

* all names changed

Case Studies

Case Study 2: Yusuf’s Leadership Development

Situation before support:

Yusuf was referred to Become United’s Leadership Programme by a local youth worker who recognised his potential and thought the programme would help him grow.

found it difficult to express his opinions in group settings and was hesitant about taking on leadership roles.

Interventions undertaken:

Yusuf enrolled in the Leadership Programme, where he participated in interactive leadership workshops, public speaking exercises, and mentorship sessions with community leaders. He was given opportunities to lead group discussions and present ideas in a supportive environment.

Situation now:

and self-esteem. He recently led a community event and is now keen to take on leadership roles at school and in his local community.

"I never thought I could be a leader, but the programme showed me that I have a voice and ideas worth sharing. Now, I’m not afraid to speak up and take charge of projects. Leading that community event made me realise my potential, and I’m excited for what’s next."

Annual Report and Financial Statements for the year ended 31 March 2025

17

Case Studies

* all names changed

Case Study 3: Fatima’s Connection to Nature

Situation before support:

Fatima heard about Become United’s nature-based family workshops through a friend who had previously taken part and recommended it as a welcoming and inclusive space for women and families.

Fatima, a mother of two, had never engaged in outdoor activities due to cultural and social barriers. She felt that nature-based experiences were not accessible to her or her children.

Interventions undertaken:

Fatima joined Become United’s nature-based family workshops, where she and her children participated in outdoor learning activities, gardening sessions, and guided nature walks.

Situation now:

Fatima and her children now regularly visit local parks and green spaces. She has developed a newfound appreciation for nature and feels empowered to encourage other families in her community to explore the outdoors.

"I never imagined that spending time in nature could have such a positive impact on my family. Now, we love going to the park together, and I feel proud to share these experiences with other families in our community. It's become a part of our routine, and it's brought us closer as a family."

Annual Report and Financial Statements for the year ended 31 March 2025

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Online insights

Facebook : Twitter : from 1.5K to 1.6K followers from 428 to 1,839 followers 6.66% 329.21%

Website visits (from monthly data)

28,719 total visitors (Mar 2024-2025)

from 837 to 891 monthly visitors

Instagram : from 2,577 to 2,645 followers 2.64%

Resource downloads (from bit.ly data)

686 total downloads

6.45%

Annual Report and Financial Statements for the year ended 31 March 2025

19

Plans for the Future

Looking ahead, Become United is committed to expanding and enhancing our programmes to better serve our communities across Greater Manchester. Our future plans include:

Launching the Youth Leadership Programme

This initiative will provide mentorship and leadership training for young people, nurturing the next generation of community leaders.

Strengthening Partnerships

We plan to collaborate with more with the public sector healthcare providers to facilitate preventative

Expanding Employment Support Services

We will strengthen our PoC Employment Project by incorporating more targeted career development resources, employer engagement opportunities, and industry-specific training.

Enhancing Multi-Lingual Legal and Advocacy Resources

To better support marginalised communities, we aim to develop accessible legal and advocacy resources on key topics such as immigration, housing, and workers’ rights in multiple languages. These will be available in both written and video formats, ensuring wider accessibility for those with different literacy levels and learning preferences.

Expanding Nature-Based Activities

Building on the success of our children’s nature workshops, we plan to introduce outdoor well-being activities for adults and older people, promoting mental and physical health through engagement with nature.

Growing the Board

We plan to expand our Board of Trustees from 3 to 5 members, enhancing the breadth of skills and diversity within our leadership.

By continuously evolving and adapting our strategies, Become United strives to build a more inclusive, resilient, and empowered community where everyone can thrive.

Annual Report and Financial Statements for the year ended 31 March 2025

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Public benefit

barriers faced by marginalised communities. Through a holistic approach, we provide targeted support in skills development, health outreach, capacity building, and the promotion of social cohesion and inclusion.

Our educational workshops cover a broad range of topics, including digital literacy, employment support, financial management, and mental health, equipping participants with essential life and career skills. Additionally, our climate and cost of living sessions, along with nature-based workshops, empower individuals with practical knowledge to navigate economic and environmental challenges while fostering sustainability.

Health outreach remains a core focus of our work. We partner with healthcare providers to deliver mental health awareness programmes, NHS blood and organ donation campaigns, dementia support initiatives, and monthly women’s well-being sessions, ensuring that services are accessible through multilingual resources tailored to our diverse communities.

Our capacity-building initiatives support grassroots organisations and emerging community leaders by offering coaching, mentoring, governance training, and strategic development support. Through community discussions, focus groups, and external events, we create platforms for engagement, collective problem-solving, and advocacy to drive long-term change.

To promote social cohesion and inclusion, Become United organises youth sports programmes, inter-mosque tournaments, refugee support projects, open mic events, and culturally accessible recreational activities, fostering unity and cross-community understanding. Regular women’s and men’s walking groups further encourage physical well-being and social interaction, reducing isolation.

We also develop and distribute multilingual resource packs on domestic violence support, cost of living advice, and employment guidance, ensuring that vital information reaches those who need it most. Our blood and organ donation awareness campaigns continue to educate and encourage participation in life-saving health initiatives within underrepresented communities.

benefits for the people and communities we serve.

Section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Annual Report and Financial Statements for the year ended 31 March 2025

21

Financial review

The charity is financially robust, with sufficient reserves to sustain its ongoing activities. Following Charity Commission guidelines for CIOs, we have prepared 'Receipts and Payments' accounts, which have undergone an independent review.

Policy on reserves

The trustees review the reserves policy annually to ensure sufficient reserves are maintained to sustain ongoing activities and operations. This review includes an assessment of the current financial position, future funding needs, and potential risks to the charity's income streams. The policy is to maintain free reserves at a level of three months.

ability to respond to unforeseen challenges, thereby ensuring the continued delivery of vital services to the community.

Principal funding sources

Our principal funding sources include grants from governmental bodies, private foundations, and donations from individual supporters. In compliance with the Fundraising Code of Practice, Become United ensures transparency, accountability, and ethical practices in all fundraising activities. We are committed to protecting vulnerable people by adhering to strict guidelines that prevent exploitation or undue pressure. Any complaints related to our fundraising efforts are taken seriously and addressed promptly to maintain public trust.

Recycle for Greater Manchester (R4GM)

Annual Report and Financial Statements for the year ended 31 March 2025

22

We would like to thank the following organisations for their in-kind support and donations:

Yuvanis Foundation Rochdale Dawah Centre First Choice Homes Oldham Great Places Home Stockport Homes Action Together

Going concern

The trustees consider there are no material uncertainties about the charity's ability to continue as a going concern.

Annual Report and Financial Statements for the year ended 31 March 2025

23

Structure, governance and management

Nature of governing document

Become United CIO is constituted by a CIO Association constitution adopted on 11th August 2023. This governing document outlines the charity's structure, operational guidelines, and the roles and responsibilities of its trustees. It ensures that the charity adheres to legal requirements and best practices in governance, providing a clear framework for decisionmaking and accountability. The document is reviewed periodically to incorporate any necessary updates and ensure continued compliance with regulatory standards.

Recruitment and appointment of trustees

New trustees are recruited and appointed according to the constitution, considering the organisation's needs and requirements. The process involves identifying candidates who bring diverse skills and experiences to the board, especially those with lived experience of the issues we address, ensuring a broad range of perspectives and expertise. We are particularly positive about service users from diverse ethnic communities being developed to eventually become trustees. Potential trustees are thoroughly vetted, and appointments are made based on their ability to contribute to the charity's mission and strategic objectives. Induction and ongoing training are provided to ensure trustees are well-equipped to fulfil their governance roles effectively.

Organisational structure

The charity is governed by a board of trustees who are responsible for the overall control and strategic direction of the charity. Day-to-day operational decisions are made by staff under the leadership of the Director. This structure ensures that strategic decisions align with the charity's mission while allowing for efficient management of daily activities. The Director and staff collaborate closely with the trustees, providing regular updates and insights to ensure transparency and informed governance.

Major risks and management of those risks

The trustees have diligently assessed the major risks to which the charity is exposed, meticulously considering both operational and financial aspects. Through comprehensive evaluation, they have identified potential vulnerabilities and uncertainties that could impact the charity's mission and sustainability. These risks encompass a range of factors including, but not limited to, economic fluctuations, regulatory changes, resource constraints, and external dependencies. In response to these identified risks, the trustees have implemented robust systems and protocols aimed at proactive risk management and mitigation. These measures encompass strategic planning, financial controls, compliance frameworks, and contingency plans. Regular monitoring and review mechanisms are in place to ensure the effectiveness and adaptability of these risk management strategies in a dynamic environment.

management practices equips the charity to navigate challenges effectively while safeguarding its mission, reputation, and stakeholders' interests.

Annual Report and Financial Statements for the year ended 31 March 2025

24

Statement of Trustees' Responsibilities

accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently;

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees 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.

information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The annual report was approved by the trustees of the charity on 10 April 2025 and signed on its behalf by:

Tohura Bibi Chair of Trustees

Annual Report and Financial Statements for the year ended 31 March 2025

25

Independent Examiner's Report to the trustees of Become United

I report to the trustees on my examination of the accounts of Become United for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of Become United 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 Become United's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

in connection with the examination giving me cause to believe that in any material respect:

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.

Saifur Rahman ACCA

Rahman Accountants Limited 13 Cotswold Drive, Oldham, OL2 5HD 5 April 2025

Annual Report and Financial Statements for the year ended 31 March 2025

26

Statement of Financial Activities for the Year Ended 31 March 2025

Note
Unrestricted
funds
£
Restricted
funds
£
Total
2025
£
Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Charitable activities
Other expenditure
Total expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
35,168
35,168
-
(11,150)
(11,150)
24,018
35,035
59,053
2
4
186,913
186,913
(157,158)
(4,873)
(162,031)
24,882
31,227
56,109
222,081
222,081
(157,158)
(16,023)
(173,181)
48,900
66,262
115,162
Note
Unrestricted
funds
£
Restricted
funds
£
Total
2024
£
Income and Endowments from:
Grants
Total income
Expenditure on:
Charitable activities
Other expenditure
10,202
10,202
-
(3,450)
2
66,701
66,701
(45,528)
-
76,903
76,903
(45,528)
(3,450)
Previous Year		 Note
Unrestricted
funds
£
Restricted
funds
£
Total
2025
£
Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Charitable activities
Other expenditure
Total expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
35,168
35,168
-
(11,150)
(11,150)
24,018
35,035
59,053
2
4
186,913
186,913
(157,158)
(4,873)
(162,031)
24,882
31,227
56,109
222,081
222,081
(157,158)
(16,023)
(173,181)
48,900
66,262
115,162
Note
Unrestricted
funds
£
Restricted
funds
£
Total
2024
£
Income and Endowments from:
Grants
Total income
Expenditure on:
Charitable activities
Other expenditure
10,202
10,202
-
(3,450)
2
66,701
66,701
(45,528)
-
76,903
76,903
(45,528)
(3,450)
Previous Year
£
£
8
68
0)
0)
18
35
53
186,913
186,913
(157,158)
(4,873)
(162,031)
24,882
31,227
56,109
222,081
222,081
(157,158)
(16,023)
(173,181)
48,900
66,262
115,162
stricted
s
Restricted
funds
£
Total
2024
£
02
02
0)
66,701
66,701
(45,528)
-
76,903
76,903
(45,528)
(3,450)
Income and Endowments from:
Donations and legacies
35,16
Total income
35,1
Expenditure on:
Charitable activities
-
Other expenditure
(11,15
2
Total expenditure
(11,15
Net movement in funds
24,0
Reconciliation of funds
Total funds brought forward
35,0
Total funds carried forward
59,0
4
Note
Unre
fund
£
Previous Year
Income and Endowments from:
Grants
10,2
Total income
10,2
Expenditure on:
Charitable activities
-
Other expenditure
(3,45
2
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
(3,450)
6,752
6,752
28,283
35,035
4
(45,528)
21,173
21,173
10,054
31,227
(48,978)
27,925
27,925
38,337
66,262

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 7.

Balance Sheet as at 31 March 2025

Note
2025
£
2024
£		 Note
2025
£
2024
£
Current assets
Cash at bank and in hand 115,162
66,262
Funds of the charity:
Restricted income funds
Restricted funds 56,109
31,227
Unrestricted income funds
Unrestricted funds 59,053
35,035
Total funds 115,162
4
66,262

issue on 5 April 2025 and signed on their behalf by:

Mohammed Siddique Trustee

Annual Report and Financial Statements for the year ended 31 March 2025

28

Notes to the Financial Statements for the Year Ended 31 March 2025

1. Accounting policies

Statement of compliance

Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

(financial statements) 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.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Annual Report and Financial Statements for the year ended 31 March 2025

29

Gift aid

Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Annual Report and Financial Statements for the year ended 31 March 2025

30

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

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

the use of which is restricted to that area or purpose.

2. Other expenditure

Unrestric
General
£		 ted funds
Restricted
funds
£
Total
funds
£
Allocated support costs
11,150		 4,873
16,023
Total for period ended 31 March 2025
11,150		 4,873
16,023
Total for period ended 31 March 2024
-
3,450
3,450

3. Taxation

The charity is a registered charity and is therefore exempt from taxation.

4. Funds

4. Funds
Balance at Incoming Resources Balance at
1 April 2024 resources expended 31 March 2025
£ £ £ £
Unrestricted funds
General 35,035 35,168 (11,150) 59,053
Restricted funds 31,227 186,913 (162,031) 56,109
Total funds 66,262 222,081 (173,181) 115,162
Balance at Incoming Resources Balance at
Previous Year 1 April 2023 resources expended 31 March 2024
£ £ £ £
Unrestricted funds
General 28,283 10,202 (3,450) 35,035
Restricted funds 10,054 66,701 (45,528) 31,227
Total funds 38,337 76,903 (48,978) 66,262

Statement of Financial Activities by fund for the Year Ended 31 March 2025

Total
Unrestricte
2025
£		 d Funds
Total
Unrestricted Funds
2024
£
10,202
10,202
(3,450)
(3,450)
6,752
6,752
28,283
35,035
Income and Endowments from:
Donations and legacies
35,168
Total income
35,168
Expenditure on:
Other expenditure
(11,150)
Total expenditure
(11,150)
Net income
24,018
Net movement in funds
24,018
Reconciliation of funds
Total funds brought forward
35,035
Total funds carried forward
59,053

Annual Report and Financial Statements for the year ended 31 March 2025

32

Total
Restricted
2025
£		 Funds
Total
Restricted Funds
2024
£
66,701
66,701
(45,528)
-
(45,528)
21,173
21,173
10,054
31,227
Income and Endowments from:
Grants
186,913
Total income
186,913
Expenditure on:
Charitable activities
(157,158)
Other expenditure
(4,873)
Total expenditure
(162,031)
Net income
24,882
Net movement in funds
24,882
Reconciliation of funds
Total funds brought forward from previous year
31,227
Total funds carried forward
56,109

Annual Report and Financial Statements for the year ended 31 March 2025

33

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Total
Year ended
31 March 20
£		 25
Total
11 August 2023 to
31 March 2024
£
641
76,060
202
76,903
(41,710)
(335)
(500)
42,545
2,983
45,528
(30)
-
-
-
(39)
Income
Appeals and donations
10,570
Grants
211,343
Other income
168
222,081
Expenditure on charitable activities
Project Costs
(105,558)
Rent
-
Charitable donations
-
Sessional staff
48,100
Consultancy fees
3500
157,158
Other expenditure
Bank charges
-
Staff training
(134)
Rent
(410)
Equipment repairs and renewals
(3,204)
Telephone and fax
(86)
Computer software and maintenance costs
Printing, postage and stationery
Trade subscriptions
Charitable donations
General expenses
Travel and subsistence
Advertising
Staff entertaining (allowable for tax)
Accountancy fees
(1,668)
(945)
(183)
(800)
(1,330)
(3,046)
(1,669)
(1,315)
(1,233)
(16,023)
(528)
(1,212)
-
-
-
(300)
(375)
(66)
(900)
(3,450)

BECOME UNITED www.becomeunited.org.uk ac ion ogether GOOD EMPLOYMEpir disability uri confident ¢JJality ID ￿tIon Awarit TQM EMPLOYER Annual Reportand Tinancial Statements for theyearended 31 March 2025 35