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2026-03-31-accounts

ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Contents

Reference and Administrative Details ........................................................................ 3 Statement of Trustees' Responsibilities ...................................................................... 4 Welcome from CEO ................................................................................................. 5 Trustees’ Annual Report ........................................................................................... 6 Community Health & Wellbeing ................................................................................. 8 Youth Empowerment & Leadership .......................................................................... 10 Economic Resilience & Skills................................................................................... 12 Nature, Climate & Environmental Education ............................................................. 14 Digital & Communications Reach ............................................................................ 16 Awards.................................................................................................................. 18 Principal Funding Sources ...................................................................................... 19 Partnerships & Supporters ...................................................................................... 19 Removing Barriers to Participation: Community Transport ......................................... 21 Plans for 2026–2027 ............................................................................................... 22 Independent Examiner's Report to the trustees of Become United .............................. 25 Financial Statements ............................................................................................. 26 Statement of Financial Activities for the Year Ended 31 March 2026 ............................ 27 Balance Sheet as at 31 March 2026.......................................................................... 28 Notes to the Financial Statements for the Year Ended 31 March 2026 ......................... 29 Statement of Financial Activities by fund for the Year Ended 31 March 2026 ................ 32 Detailed Statement of Financial Activities for the Year Ended 31 March 2026 ............... 34

BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Reference and Administrative Details

Charity Registration Number (England and Wales): 1204327

Principal Office :

79 Drake Street Rochdale OL16 1SD

Report of the Trustees and Financial Statements for the Year Ended 31 March 2026

The Trustees have pleasure in presenting the Annual Report and Financial Statements of Become United for the year ended 31 March 2026. The Trustees would also like to express their sincere gratitude to all staff, volunteers, partners, supporters and funders whose commitment and generosity continue to sustain the work of the charity.

Charity Objects

To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society. for the purpose of this clause ‘socially excluded’ means being excluded from society, or parts of society, as a result of one or more of the following factors: unemployment; financial hardship; youth or old age; ill health (physical or mental); substance abuse or dependency including alcohol and drugs; discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation or gender reassignment; poor educational or skills attainment; relationship and family breakdown; poor housing (that is housing that does not meet basic habitable standards; crime (either as a victim of crime or as an offender rehabilitating into society).

Governance and Management

Become United is a Charitable Incorporated Organisation (CIO), established on 11 August 2023, governed by a constitution. The charity is directed by a Board of Trustees who are responsible for the strategic oversight, governance and financial stewardship of the organisation.

Trustees

The following individuals served as Trustees during the year:

The Trustees serve in a voluntary capacity. Details of any related party transactions are disclosed, where applicable, in the notes to the accounts. Recruitment and appointment of Trustees are carried out in line with the charity’s constitution, taking into account the skills, experience and needs of the organisation.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the Trustees to prepare financial statements for each 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:

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.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Welcome from CEO

“Become United exists to create spaces where people feel seen, valued and supported to thrive. We are proud to stand alongside our communities with honesty, compassion and determination.”

The past year has been one of the most significant and defining periods for Become United. Across Greater Manchester, communities continue to face deep challenges including the ongoing cost of living crisis, digital exclusion, youth inequality, racial injustice and increasing pressures on mental health. Against this backdrop, organisations like Become United play a crucial role. We exist to ensure that Global Majority People, families, women and young people are not left behind, and that support is delivered in ways that are culturally informed, respectful and rooted in community voice.

This year, we strengthened our delivery, governance, digital security and organisational stability. We developed stronger systems, enhanced safeguarding, achieved the Cyber Essentials certification and grew our team and volunteer base. More importantly, we saw people gain confidence, develop skills, feel safe to talk openly, access opportunities and reconnect with community life. Our programmes in wellbeing, youth empowerment, nature engagement, digital skills and community inclusion continue to demonstrate the real life difference culturally sensitive support can make.

Become United remains guided by our core values of dignity, inclusion, trust, lived experience leadership and community empowerment. We are not simply delivering activities. We are building belief, resilience, opportunity and belonging.

We want to express our sincere gratitude to everyone who has been part of this journey. To our participants and families, thank you for trusting us. To our volunteers and staff, thank you for your commitment and heart. To our funders, partners and supporters, thank you for believing in our approach and helping us grow our impact. Together, we are building stronger, more confident and more connected communities across Greater Manchester.

Mohammed Towhasir Chief Executive Officer

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Trustees’ Annual Report

Year at a Glance

This year, Become United supported communities during a time of continued challenge, pressure and uncertainty. Our programmes reached people facing isolation, unemployment, financial hardship, digital exclusion, health inequalities and limited access to culturally safe support. Across Greater Manchester, our work created thousands of meaningful touchpoints where people felt seen, listened to and supported with dignity and understanding.

Our reach reflects not only the scale of need, but the level of trust communities place in Become United. People return to our programmes because they feel safe with us, believe in our approach and see real benefit in being part of our work.

Headline outcomes this year

What these numbers mean for our community

Numbers alone never tell the full story. Behind every statistic is a person, a family or a community that is now more confident, more supported and more connected than before.

Behind the Numbers – Community Voices

“These sessions helped me talk about my mental health for the first time. I realised I wasn’t weak and I wasn’t alone.” - Wellbeing programme participant

“Become United helped my son feel confident again. He looks forward to the sessions and feels like he belongs somewhere.”- Parent of a young participant

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

“The support I received didn’t just help me in that moment. It helped me believe in myself and think differently about my future.” - Young person

“Having people who understand our culture and our challenges makes a huge difference. This is why people keep coming back.” - Community member

Key Achievements

Digital Revision Session

Deaf Digital Skills Workshop

First Heritage Walk at Hollingworth

Winter Children’s Nature Session

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Community Health & Wellbeing

Our Community Health and Wellbeing work continues to be one of the most important and life-changing areas of Become United. Many of the people we support face multiple pressures including isolation, cultural stigma around mental health, language barriers, financial hardship and a lack of culturally safe services. Our wellbeing programmes are designed not simply to provide activities, but to create spaces where people are seen, respected and understood.

This year our support circles, mental health workshops and emotional wellbeing sessions gave individuals a place to talk openly without judgement, to explore coping strategies and to reconnect with community support. Participants consistently told us that having facilitators who understood their culture, faith and lived experience made them feel safe enough to share honestly, sometimes for the first time in years.

This work goes far beyond attendance. It helps people rebuild confidence, reduce feelings of isolation, challenge stigma, feel more in control of their emotions and strengthen everyday resilience. Many participants told us that the programme helped them feel less alone, better able to support their families and more connected to their local community.

This year this included

What changed for people

Learning from this work

We have learned that wellbeing support for communities experiencing racial inequalities must be culturally informed, community rooted and delivered in spaces that feel comfortable and non-clinical. We have also seen that regular, consistent sessions create the deepest impact, as trust builds and participants feel confident to engage more openly over time.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

A participant story

“Before coming here, I carried everything alone. Now I have people who understand me and I feel lighter. I feel like I am allowed to say I am struggling and I am not weak for asking for help. This space has helped me breathe again.”

Mum & Teen Daughter Walk

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Youth Empowerment & Leadership

This year our youth programmes supported young people to strengthen identity, confidence, leadership and emotional resilience during a time when many face increasing social pressure, barriers to opportunity and limited access to safe, positive spaces. Many of the young people we work with experience issues such as isolation, identity challenges, school disengagement, confidence loss or low aspirations. Our approach provides them with trusted adults, meaningful activities and experiences that build pride, voice and direction.

Through sports, outdoor learning, mentoring and residentials, young people developed trust, built friendships, experienced nature, challenged themselves and achieved things they did not believe were possible. The consistency of support and the presence of relatable role models helped many young people feel valued, heard and supported.

Highlights this year included

What changed for young people

Evidence base: Outcomes are drawn from participant feedback surveys, reflective learning forms and facilitator observations collected across youth sessions and residential activities.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Learning from this work

Our experience continues to show that youth empowerment is most effective when it is relational, culturally informed and built on trust. Monitoring data and participant feedback consistently show that young people engage more openly and sustain participation when programmes are delivered by trusted adults who understand their lived experience and cultural context.

Case Study: Jamal’s Journey

Jamal joined our programme feeling frustrated, disconnected and lacking confidence. He spoke about feeling stuck, unsure about his future and unsure whether opportunities even existed for him. Through our mentoring support, structured youth activities and personalised employment readiness support, Jamal began to rebuild his confidence and sense of direction.

Over time he developed stronger communication skills, belief in his abilities and the confidence to apply for roles he previously felt he did not deserve to apply for. Jamal has now successfully secured work and continues to stay engaged with Become United, acting as a positive example to younger participants. Across the year, 10 former participants also progressed into volunteering roles with Become United, supporting activities and mentoring younger participants.

“This programme gave me belief again. I feel like I have a future.”

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Economic Resilience & Skills

Our economic resilience and skills programmes support young adults from their late teens to their 30s to build financial stability, access employment opportunities and feel confident navigating an increasingly digital world. Many of the young adults we support face combined pressures including unemployment, low income, language barriers, digital exclusion and complex benefit systems. Without accessible support, these challenges can quickly lead to isolation, financial hardship, stress and a loss of confidence.

Through our digital literacy sessions, employment support and financial education workshops, we help people gain the practical skills, knowledge and confidence they need to take control of their future. This work not only benefits individuals, it strengthens long term community resilience and reduces inequality across Greater Manchester.

This year our work included

What changed for people

These outcomes are drawn from post-session feedback, reflective learning forms and follow-up conversations collected across digital literacy, employment and financial resilience programmes.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Learning from this work

We have seen that digital literacy and financial education are not optional extras. They are essential tools for survival, dignity and empowerment. When people understand systems, they are better equipped to challenge inequality, access support and build long term stability.

Case Study: Aisha’s Story

Aisha joined Become United’s digital and financial inclusion programme feeling overwhelmed by online systems and anxious about making mistakes that could affect her family’s income and stability. She had limited confidence using digital tools and relied heavily on others to manage essential tasks such as benefits, school communications and household administration. This reliance left her feeling frustrated, dependent and unsure about her ability to support her children effectively.

Through a combination of patient one-to-one support, small group digital learning sessions and practical, hands-on guidance, Aisha was supported to build her skills at a pace that felt safe and manageable. Sessions focused on real-life tasks rather than abstract digital skills, including navigating her Universal Credit account, completing online forms, uploading documents, using email confidently and accessing school platforms to support her children’s learning.

Alongside digital skills, Aisha also received support around financial awareness and confidence, helping her understand budgeting tools, online banking and safe use of digital services. Staff took time to explain systems clearly, repeat information where needed and create a non-judgemental space where Aisha felt comfortable asking questions without fear of embarrassment.

Over time, Aisha’s confidence grew significantly. She now manages her Universal Credit account independently, supports her children with online schoolwork and uses digital tools confidently to organise everyday family life. Importantly, this shift has reduced her stress, increased her sense of control and strengthened her confidence as a parent.

Building on this progress, Aisha has begun exploring opportunities to generate income through digital platforms, something she previously believed was not possible for her. What began as support to navigate essential systems has become a pathway toward greater independence, confidence and long-term economic resilience.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Nature, Climate & Environmental Education

Our nature and environmental work challenges the long-standing underrepresentation of communities experiencing racial inequalities engaging with activities in green and outdoor spaces. Many of the families we support have limited access to nature due to cultural barriers, lack of confidence, limited awareness of accessible spaces or negative past experiences. This exclusion not only limits connection to the environment, it also reduces opportunities for wellbeing, family bonding and positive health.

Through nature sessions, walking programmes and environmental learning activities, we create welcoming and culturally safe spaces where families and young people can enjoy the outdoors, learn about the environment and build confidence in using natural spaces independently. These sessions are as much about improving health and belonging as they are about environmental education.

“I always thought parks and nature walks weren’t really for people like us. Now I feel confident taking my children out on my own.”- Parent participant

Families consistently reported improved mental wellbeing, reduced stress, greater confidence in accessing parks and a stronger connection to nature. Many parents told us they would never have attended outdoor activities without Become United because of fear, lack of knowledge or feeling out of place. Over time, regular participation helped families feel more comfortable and confident, with many now attending independently and bringing wider family members with them.

This year our work included

“Being outdoors helped me calm down and think clearly. I didn’t realise how much I needed it until I started coming.” - Young person

What changed for families

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

“You can see the difference straight away. Families relax, children open up, and people start to feel like they belong in these spaces.”- Ahmed ( Volunteer)

Learning from this work

We have learned that access to nature is not simply a leisure activity. It is deeply connected to mental health, community connection, identity and wellbeing. When Global Majority People feel safe, welcomed and represented in outdoor environments, they benefit from improved health, stronger family relationships and a greater sense of belonging in public spaces.

“This work is about more than nature. It’s about confidence, dignity and showing people that these spaces are theirs too.” – Mohammed ( participant)

Teen Girls Nature Walk & Photography Session

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Digital & Communications Reach

Our digital platforms are an important extension of our community work. They help people find support, stay informed, feel represented and remain connected beyond physical sessions. Over the past year, our communications focused on accessibility, lived experience and clear, relatable messaging that reflects the voices and realities of the communities we serve.

Rather than using digital channels simply to promote activity, we use them to build trust, share learning and amplify community stories.

What we shared this year

How digital supported our work

Evidence is drawn from engagement analytics, post-session feedback, online interaction data and participant reflections collected throughout the year.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

With Thanks to Our People, Partners and Supporters

Together, this collective effort is building stronger, more confident and more connected communities across Greater Manchester.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Awards

Become United’s growing impact and commitment to empowering communities has been recognised through several prestigious nominations and awards in 2025. These recognitions demonstrate the organisation’s strong community leadership, the positive impact of its work across Greater Manchester, and the meaningful contribution of its volunteers and young leaders.

Nominations

Award Recognition

These recognitions highlight the credibility of Become United’s work and reflect the wider community and sector appreciation for the organisation’s commitment to inclusion, leadership development, and social impact.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Principal Funding Sources

Our 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. Whilst we have had no complaints related to our fundraising efforts, any made would be taken seriously and addressed promptly to maintain public trust.

Our funders during the year included:

Partnerships & Supporters

Partnership working continues to be essential to the strength and success of Become United. We do not work in isolation. Our impact is deeper and more sustainable because we collaborate with organisations that share our values, trust our approach and believe in community led solutions. These relationships help us reach people faster, provide more specialist support and ensure that communities receive the right help at the right time.

Working alongside our partners allows us to create joined up support, build credibility, share learning and respond to community needs more effectively.

With our partners, we have been able to

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Examples of Partnership Impact

Yuvanis Foundation

Yuvanis has been a key partner in strengthening community wellbeing and inclusion. Through this partnership we have been able to reach families more effectively, deliver culturally safe programmes and connect participants to additional support when needed. Their local knowledge, trusted relationships and community leadership have helped us deepen engagement and build sustainable impact.

First Choice Homes

Working alongside First Choice Homes has allowed us to connect with residents facing financial pressures, digital exclusion and social isolation. Through this partnership we delivered engagement opportunities, wellbeing support and practical assistance to families who may otherwise struggle to access mainstream services. This collaboration has helped ensure residents feel supported, informed and connected to their community.

Great Places Housing

Our partnership with Great Places Housing has enabled us to reach residents who may otherwise feel isolated, financially pressured, digitally excluded or unsure where to turn for support. By working closely with housing teams, we have been able to engage families directly in their communities, connect residents with wellbeing activities, youth opportunities and digital and employment support, and provide trusted culturally informed help at a time when many households continue to face real challenges. This collaboration has strengthened community confidence, improved access to support and helped residents feel more connected, supported and included within their local neighbourhoods.

Natural England

Working alongside Natural England has strengthened our ability to support families and young people to access nature confidently and safely. This partnership has helped us reduce cultural and practical barriers to outdoor participation and create meaningful opportunities for families to experience local green spaces, build confidence in using them independently and develop a stronger connection to the natural environment. Through joint working, we have been able to promote wellbeing, inclusion and environmental awareness in spaces where many people previously felt they did not belong.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Removing Barriers to Participation: Community Transport

With funding from the Clothworkers’ Foundation, delivered in partnership with Yuvanis Foundation, Become United secured a community minibus to support programme delivery across Greater Manchester. Transport has consistently been identified as a key barrier for families and young people, particularly when accessing outdoor spaces, residentials, wellbeing activities and events beyond their immediate neighbourhood.

The minibus is enabling more inclusive participation by allowing families, women and young people to attend activities safely and together, reducing financial and practical barriers to engagement. It will directly support youth leadership programmes, nature and outdoor learning sessions, community wellbeing activities and partnership events, ensuring that access to opportunity is not limited by transport.

Minibus at a residential trip at YHA Snowdon

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Plans for 2026–2027

Become United enters the next year with a clear, confident and ambitious plan for growth, quality improvement and long term sustainability. Our direction is shaped by community voice, evidence from our Monitoring Evaluation and Learning framework, and the increasing demand for culturally informed and accessible support across Greater Manchester. Guided by our mission to empower Global Majority People, reduce inequality and strengthen community resilience, our focus will be on deepening impact, strengthening consistency and building sustainable long term change.

We will continue to combine lived experience leadership with strong governance, high quality delivery and trusted community relationships. Our aim is not only to reach more people but to ensure that support remains meaningful, safe, culturally sensitive and life changing.

Our Key Plans For 2026–2027 Include:

Youth Leadership and Development

What we hope this will achieve

Nature and Environmental Wellbeing

What we hope this will achieve

Economic Inclusion and Digital Access

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

What we hope this will achieve

Community Wellbeing and Inclusion

What we hope this will achieve

Organisational Development and Sustainability

What this means for Become United

Become United remains deeply committed to working alongside our communities with dignity, compassion and determination. Our plans for the coming year are not only about growth, but about ensuring that Global Majority People across Greater Manchester continue to have access to trusted, culturally informed support that changes lives.

Recruitment and appointment of trustees

New trustees are recruited and appointed according to the trust deed, considering the organisation's needs and requirements. The process involves identifying candidates who bring diverse skills and experiences to the board, ensuring a broad range of perspectives and expertise. 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.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Safeguarding Approach

Safeguarding remains a core organisational priority. Become United supports young peopl ~~e, a~~ nd vulnerable adults, therefore all staff, volunteers and delivery partners are expected to follow clear safeguarding procedures. Staff and volunteers receive regular training, and safeguarding concerns are recorded, reviewed and acted upon using our secure and confidential systems.

There were no safeguarding incidents during the year that met the threshold for external reporting.

Equity, Diversity and Inclusion (EDI)

Become United is built on principles of inclusion, fairness and representation. Our work supports people from diverse backgrounds who face systemic inequality, discrimination, language barriers and social exclusion. Our EDI commitments ensure that our services remain culturally informed, accessible and grounded in lived experience.

Specific actions we have taken include:

The annual report was approved by the Trustees of the charity on 10 April 2026 and signed on

its behalf by:

Tohura Bibi Chair of Trustees

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

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 2026.

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

Since Become United's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.

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 Become United 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 accounting 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.

Saifur Rahman ACCA

Rahman Accountants Limited 13 Cotswold Drive Oldham OL2 5HD

10 April 2026

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Financial Statements

Financial Review

Become United enters this reporting year with a strong financial foundation and a clear commitment to responsible stewardship of funds. Following the preparation of Receipts and Payments accounts for the year ended 31 March 2025, the charity continues to demonstrate financial discipline, transparent reporting and consistent growth in both restricted and unrestricted income streams. Our financial position allows us to sustain quality programme delivery while strengthening long term resilience.

This year’s accounts show continued support from grant makers, statutory partners and community funders. Income and expenditure were monitored regularly by the Board of Trustees, supported by detailed financial reporting and independent examination, ensuring accountability and sound governance throughout the year.

Income and Expenditure Summary

Become United recorded total income of £251,749 and total expenditure of £277,757, resulting in a negative net movement in funds of £26,008, bringing total year end reserves to £89,154.

This strong closing position provides a stable foundation as we enter the new reporting period.

Reserves and Financial Stability

The Trustees maintain a clear reserves policy e.g. to maintain unrestricted reserves at a level of between 3 to 6 months of annual turnover. Last year’s closing reserves were £115,162, consisting of £59,053 unrestricted and £56,109 restricted funds.

This level of reserves demonstrated strong financial health and organisational stability.

Financial Outlook for the Coming Year

Become United is focused on building long term sustainability by securing support from multiple funders, strengthening partnerships and continuing to evidence the impact of our work. The organisation remains financially stable, and the Trustees are confident in our ability to continue delivering our programmes and supporting communities in the year ahead.

Our financial priorities for next year include:

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Statement of Financial Activities for the Year Ended 31 March 2026

Unrestricted
Restricted
Total
funds
funds
2026
Note £
£
£
Income and Endowments from:
Grants 25,000
220,260
245,260
Donations 6,380
-
6,380
Other 109
-
109
Total income
31,489
220,260
251,749
Expenditure on:
Charitable activities -
(248,370)
(248,370)
Other expenditure
2		 (14,015)
(15,372)
(29,387)
Total expenditure
(14,015)
(263,742)
(277,757)
Net income/(expenditure)
17,474
(43,482)
(26,008)
Net movement in funds
17,474
(43,482)
(26,008)
Reconciliation of funds
Total funds brought forward
59,053
56,109
115,162
Total funds carried forward
4
76,527
12,627
89,154
Unrestricted
Restricted
Total
funds
funds
2025
Note £
£
£
Income and Endowments from:
Grants 25,000
186,343
211,343
Donations 10,000
570
10,570
Other 168
-
168
Total income
35,168
186,913
222,081
Expenditure on:
Charitable activities -
(157,158)
(157,158)
Other expenditure
2		 (11,150)
(4,873)
(16,023)
Total expenditure
(11,150)
(162,031)
(173,181)
Net income
24,018
24,882
48,900
Net movement in funds
24,018
24,882
48,900
Reconciliation of funds
Total funds brought forward
35,035
31,227
66,262
Total funds carried forward
4
59,053
56,109
115,162

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2025 is shown in note 4.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Balance Sheet as at 31 March 2026

Balance Sheet as at 31 March 2026 Balance Sheet as at 31 March 2026
2026
2025
Note
£
£
Current assets
Cash at bank and in hand 89,154
115,162
Funds of the charity:
Restricted income funds
Restricted funds 12,627
56,109
Unrestricted income funds
Unrestricted funds 76,527
59,053
Total funds
4
89,154
115,162

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Notes to the Financial Statements for the Year Ended 31 March 2026

1. Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the 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

Become United meets the definition of a public benefit entity under FRS 102. The accounts (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.

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

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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.

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

Borrowings are classified as current liabilities unless the charity has an unconditional right to 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.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

2 Other expenditure

2
Other expenditure
Unrestricted
funds Restricted Total
General funds funds
Note £ £ £
Allocated support costs 14,015 15,372 29,387
Total for 2026 14,015 15,372 29,387
Total for 2025 11,150 4,873 16,023

3 Taxation

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

4 Funds

4
Funds
Balance at 1 Incoming Resources Balance at 31
April 2025 resources expended March 2026
£ £ £ £
Unrestricted funds
General 59,053
31,489		 (14,015) 76,527
Restricted funds 56,109
220,260		 (263,742) 12,627
Total funds 115,162
251,749		 (277,757) 89,154
Balance at 1 Incoming Resources Balance at 31
April 2024 resources expended 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

5 Related party transactions

There were no related party transactions in the year.

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Statement of Financial Activities by fund for the Year Ended 31 March 2026

2026
Total
Unrestricte
d Funds
2026
£
Total
Unrestricte
d Funds
2025
£
31,489
35,168
31,489
35,168
(14,015)
(11,150)
(14,015)
(11,150)
17,474
24,018
17,474
24,018
59,053
35,035
76,527
59,053
Income and Endowments from:
Donations
Total income
Expenditure on:
Other expenditure
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Statement of Financial Activities by fund for the Year Ended 31 March 2026

2026
Total
Restricted
Funds
2026
£
Total
Restricted
Funds
2025
£
220,260
186,913
220,260
186,913
(248,370)
(157,158)
(15,372)
(4,873)
(263,742)
(162,031)
(43,482)
24,882
(43,482)
24,882
56,109
31,227
12,627
56,109
Income and Endowments from:
Donations andgrants
Total income
Expenditure on:
Charitable activities
Other expenditure
Total expenditure
Net(expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward

33

BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Detailed Statement of Financial Activities for the Year Ended 31 March 2026

Total
2026
£
Total
2025
£
251,749
222,081
251,749
222,081
(248,370)
(157,158)
(29,387)
(16,023)
(277,757)
(173,181)
(26,008)
48,900
(26,008)
48,900
115,162
66,262
89,154
115,162
Income and Endowments from:
Donations(analysed below)
Total income
Expenditure on:
Charitable activities (analysed below)
Other expenditure(analysed below)
Total expenditure
Net(expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward

34

BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)

Detailed Statement of Financial Activities for the Year Ended 31 March 2026

Total
2026
£
Total
2025
£
6,380
10,570
245,260
211,343
109
168
251,749
222,081
(200,544)
(105,558)
(2,950)
-
(44,876)
(51,600)
(248,370)
(157,158)
(13)
(134)
(893)
(410)
(658)
-
(7,746)
(3,204)
-
(3)
(1,788)
(1,668)
(66)
(945)
(56)
(183)
(866)
(800)
(1,154)
(1,413)
(6,914)
(3,046)
(7,626)
(1,669)
(907)
(1,315)
(700)
(1,233)
(29,387)
(16,023)
Income
Appeals and donations
Grants
Other income
Charitable activities
Project Costs
Rent
Consultancyfees
Other expenditure
Staff training
Rent
Insurance
Equipment repairs and renewals
Telephone and fax
Computer software and maintenance costs
Printing, postage and stationery
Trade subscriptions
Charitable donations
General expenses
Travel and subsistence
Advertising
Staff entertaining (allowable for tax)
Accountancyfees

The financial statements on pages 26 to 35 were approved by the trustees, and authorised for issue on 10 April 2026 and signed on their behalf by:

Mohammed Siddique Trustee

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BECOME UNITED - ANNUAL REPORT & FINANCIAL STATEMENTS (2025/26)