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## BEAT (Belonging, Empowering And Thriving)
Charity number 1207357
## Annual Report and Financial Statements
for the period 7 March 2024 to 31 March 2025
BEAT (Belonging, Empowering And Thriving)
Annual Report and Financial Statements for the period 7 March 2024 to 31 March 2025
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 3|
|Examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the accounts|7 to 9|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## BEAT (Belonging, Empowering And Thriving)
## Trustees' report for the period 7 March 2024 to 31 March 2025
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
Rev. Stephen Kaye Cherie Cartwright Cllr Hannah Bithell Amy Robinson Dr Tim Clarke Tamsin MacDonald Alison Gordon
Chair Treasurer Secretary
Appointed 7 March 2024 Appointed 7 March 2024 Appointed 7 March 2024 Appointed 7 March 2024 Appointed 7 March 2024 Appointed 7 March 2024 Appointed 7 March 2024
## **Charity number**
1207357
Registered in England and Wales
## **Registered and principal address**
## **Bankers**
Hawksworth Wood Church Hall Co-operative Bank plc Hawkswood Crescent P.O. Box 250 Leeds Skelmersdale LS5 3PT WN8 6WT
## **Independent examiner**
Simon Bostrom FCIE
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 7 March 2024 and is governed by a constitution.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the trustees at a duly convened meeting.
2
## BEAT (Belonging, Empowering And Thriving)
## Trustees' report (continued) for the period 7 March 2024 to 31 March 2025
## **Objectives and activities**
## **The charity's objects**
The object of the CIO is: the promotion for the benefit of the public of urban regeneration in areas of social and economic deprivation (and in particular in Hawksworth in Leeds and surrounding areas) by all or any of the following means:
(a) the prevention or relief of poverty in such ways as the trustees may from time to time determine;
(b) the provision or assistance in the provision of recreational facilities for the public at large and/ or those who, by reasons of their youth, age, infirmity or disablement, poverty or social and economic circumstances, have need of such facilities;
(c) the advancement of education, training or retraining, particularly among unemployed people;
(d) the maintenance, improvement or provision of public amenities;
(e) the promotion of public safety and prevention of crime.
## **The charity's main activities**
BEAT is a grassroots charity serving Hawksworth Wood, Leeds. We deliver inclusive, community-led services focused on health and wellbeing, education and employment, community cohesion, and infrastructure. Our activities include warm spaces, food support, youth engagement, volunteering, arts and training programmes, and annual community events. We work in partnership with local organisations and are developing a community hub to expand our offer and ensure long-term sustainability.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.
## **Achievements and performance**
BEAT secured the lease on the former YMCA building in Hawksworth Wood and is committed to its objective to bring it back to community use.
## **Financial review**
The net income for the year was £269,902, including net income of £4,972 on unrestricted funds and net income of £264,930 on restricted funds after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £2,000.
The trustees have not yet adopted a reserves policy for the charity.
Approved by the board of trustees on 21/10/2025
Cherie Cartwright (Trustee)
3
## BEAT (Belonging, Empowering And Thriving)
## Independent examiner's report to the trustees of BEAT (Belonging, Empowering And Thriving)
I report to the charity trustees on my examination of the accounts of the CIO for the period 7 March 2024 to 31 March 2025, which are set out on pages 5 to 9.
## **Responsibilities and basis of report**
As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of the 2011 Act. 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 the CIO's gross income exceeded £250,000 your examiner must be a fellow 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 fellow of ACIE 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 the charity as required by section 130 of the Charities Act;
- 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.
Signed: …………………………………… Name: Simon Bostrom FCIE
6/11/2025
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
4
## BEAT (Belonging, Empowering And Thriving)
## Statement of Financial Activities
## (including summary income and expenditure account) for the period 7 March 2024 to 31 March 2025
|Notes
2025
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
2,000
**Total income**
2,000
**Expenditure on:**
Repairs and maintenance
-
Insurance
-
Business waste
-
Cleaning and sundries
-
IT consumables and software
-
Advertising, marketing and website
-
Events and activities
-
Legal and professional
-
Independent examination
-
Depreciation
1,076
**Total expenditure**
1,076
**Net income / (expenditure)**
924
**Transfers between funds**
4,048
**Net movement in funds**
4,972
**Fund balances brought forward**
-
**Fund balances carried forward**
(3)
4,972|2025
Restricted
funds
£
279,276
279,276
1,452
-
41
1,008
32
220
43
6,446
1,056
-
10,298
268,978
(4,048)
264,930
-
264,930|2025
Total
funds
£
281,276
281,276
1,452
-
41
1,008
32
220
43
6,446
1,056
1,076
11,374
269,902
-
269,902
-
269,902|
|---|---|---|
All incoming resources and resources expended derive from continuing activities.
5
## BEAT (Belonging, Empowering And Thriving)
## Balance sheet
|as at 31 March 2025
2025
Unrestricted
£
**Fixed assets**
Tangible assets
(4)
2,972
**Total fixed assets**
2,972
**Current assets**
Debtors and prepayments
(5)
-
Cash at bank and in hand
(6)
2,000
**Total current assets**
2,000
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(7)
-
**Total current liabilities**
-
**Net current assets / (liabilities)**
2,000
**Net assets**
4,972
**Funds**
Unrestricted funds
4,972
Restricted funds
-
**Total funds**
4,972|2025
Restricted
£
-
-
242,338
23,648
265,986
1,056
1,056
264,930
264,930
-
264,930
264,930|2025
Total
£
2,972
2,972
242,338
25,648
267,986
1,056
1,056
266,930
269,902
4,972
264,930
269,902|
|---|---|---|
The financial statements were approved by the board of trustees on 21/10/2025
Cherie Cartwright (Trustee)
6
## BEAT (Belonging, Empowering And Thriving)
## Notes to the accounts
## for the period 7 March 2024 to 31 March 2025
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Furniture, fixtures and fittings: over 5 years Office equipment: over 3 years
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
7
## BEAT (Belonging, Empowering And Thriving)
## Notes to the accounts continued
## for the period 7 March 2024 to 31 March 2025
|**2 Grants and donations**
Kirkstall Valley Development Trust (KVDT)
Leeds City Council (LCC)
Other donations
**3 Restricted funds**
Balance b/f
£
KVDT
-
LCC 100% Digital Leeds
-
-|2025
Unrestricted
funds
£
-
-
2,000
2,000
Incoming
£
277,276
2,000
279,276|2025
Restricted
funds
£
277,276
2,000
-
279,276
Outgoing
£
10,296
2
10,298|2025
Total
funds
£
277,276
2,000
2,000
281,276
Transfers
£
(2,050)
(1,998)
(4,048)|Balance c/f
£
264,930
-
264,930|
|---|---|---|---|---|
## **Fund name**
KVDT
LCC 100% Digital Leeds
## **Purpose of restriction**
Towards the implementation of the HAVA Big Local Final Plan, covering the period 1 January 2025 to 31 December 2025. The incoming funds represents the entire award. The charity received £36,000 in the year and the fund balance is made up of £23,648 cash, £61,062 prepaid rent and insurance, less £1,056 accrued expenditure and £181,276 being the remaining grant payable to the charity.
Towards the purchase of IT equipment. The transfer relates to the purchase of fixed assets for the general purposes of the charity.
|**4 **
**5 **|**Tangible assets**
**Cost**
£
£
At 7 March 2024
-
-
Additions
-
-
At 31 March 2025
-
-
**Depreciation**
At 7 March 2024
-
-
Charge for year
-
-
At 31 March 2025
-
-
**Net book value**
At 31 March 2025
-
-
At 7 March 2024
-
-
**Debtors and prepayments**
Prepayments
2025/26 Rent and insurance
Accrued income
KVDT remainder of grant awarded
Class 4
Class 3|£
-
1,998
1,998
-
666
666
1,332
-
Office
equipment|£
-
2,050
2,050
-
410
410
1,640
-
2025
£
61,062
181,276
242,338
Furniture,
fixtures and
fittings|Total
£
-
4,048
4,048
-
1,076
1,076
2,972
-|
|---|---|---|---|---|
8
## BEAT (Belonging, Empowering And Thriving)
## Notes to the accounts continued
## for the period 7 March 2024 to 31 March 2025
|**6 Cash at bank and in hand**
Cash at bank
Cash in hand
**7 Creditors and accruals**
Accruals|2025
£
25,648
-
25,648
2025
£
1,056
1,056|
|---|---|
**8 Related party transactions Trustee expenses**
No trustee received any expenses during this year.
**Trustee remuneration and benefits** No trustee received any remuneration or benefit during this year.
|**9 Operating leases**
Within one year
2026/26 rent paid in advance
In the second to fifth years inclusive
Over five years from the balance sheet date
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:|2025
£
-
230,000
-
230,000|
|---|---|
9
## BEAT (Belonging, Empowering And Thriving)
## Independent examiner's report to the trustees of BEAT (Belonging, Empowering And Thriving)
I report to the charity trustees on my examination of the accounts of the CIO for the period 7 March 2024 to 31 March 2025, which are set out on pages 5 to 9.
## **Responsibilities and basis of report**
As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of the 2011 Act. 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 the CIO's gross income exceeded £250,000 your examiner must be a fellow 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 fellow of ACIE 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 the charity as required by section 130 of the Charities Act;
- 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.
Signed: …………………………………… Name: Simon Bostrom FCIE
6/11/2025
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
4