Charlty number.. 515412
Company number.. 01790507
(England and Wales)
The Unity Cenlre Limited
Report of the Trustees and Audited Fin8ncial Stslemenls
For the year ended 31 March 2023

The Unity Centre Limited
Contents Page
For the year ended 31 March 2023
Report of th8 Trustees
1103
Report of th8 Auditors
4t05
Slatement of Flnanc#al Actiwlies
Statement of FInan￿81 Position
Note8 lo the F*nancial Statements
8t012

Th8 Unity Centre Limited
Report of the Trustees
For the year ended 31 March 2023
The Trustees, Trwho are also directors for th6 pumoses ol company law, have pleasure in presenting their report and the
flnandal statem8nls for the charitable company for the year ended 31 March 2023. The Trustees have adopted the
prO￿S1OnS of Accounllng and Reporting by Charfties.. Statemeni of Recommended Practice applie8ble to charitiÈs preparing
their accounts Sn 8co)rdanc* wlth the Financial ReFthing Standard applicable in the UK 8nd the Republlc of Irdand IFRS
102118ffg¢Uve l January 20151.
OBJECTIVES ANO ACTIVITIES
Prin￿paI actpwti8$
Th8 prinupal a¢tivity end objects of the Company during the y8ar under review, in line wlth its constitulion, Contlnued to be
the cr881ion of employment wa thè establishment of small buslng85. tog&iher with the provislon of nursery and gymnaslum
facilities lo provide servic8s lo all, 88pedally the unemployed 8nd deprived of Ihg City of Sheffield.
Rewew of act5￿ties
rSng the year, the Charfty has continu￿￿ to focus on the improvement of ils overall fadlides. It has also cont4nued to
provide for the employmènt creation and training of the unern￿oy￿d. The gymn•sium provided IOW-COSI facilities for all,
Particularfy those on low incomes or the unwaged. The nursery in add￿on lo providlng high quality services lo the
hard-wo￿1na famlli8s of Sheffield has commilt6d to the training and development of high-quallly nursery stsff.
It 18 to be noted, that shortty after the year erKI. A C A B￿lS (Chairl and N Moore (Nursery Manager) bath fell ill and dled on
the 15th and 27th of January 2024, respethiv81y.
Statem&nt oth publlc benofft
The trustees have considered the Chsrity Comrnision's guidance on public benefit, ifjcluding the guidance 'public benefit..
running 8 charity IPB21'.
ACHIEVEMENTS AND PERFORMANCE
Slgniflcant acllvltlos
During the year the Charity has provided public benefit by Consolidating the prov15ion of its services and ¢onlinuing to provid8
high quality training. Fa¢illll6s have been made avallab5e to hard wothng familie8, the unwaged and deprNe(I citizens of
Sh8ffield.
FINANCIAL REVIEW
The rosults f￿ the year ar8 set out on pago 5.
Re8èrveJ
AS at the balanc8 sheet date the Charity had unrestricted r8serves amounting to E542,89912022- £522,427) 8nd the
Directors and Trustees wlll FyJr3uÈ policies de51gned to fijrther consdidatÈ these In future years. They consider the year
passed 88 meeting the thaAtable reouirements. The net operating surplus amounted to £20.472 12022- £47,4591. The
Direciors and Trustees consider it prudent to hold unrestricbve reserves equivalent to approximately Iwenty four months
expenditure ta proled the Charity against a fall In r8venue5, and U)ey will Continue trj Wts￿ towards thi5 objectlve. They are
81s0 mindful of the ¢onslant need for repairs 8ntt renovab'ons of th8 property, without compromising th8 Charitys plan8.
Rlsks
Th8 Trusta88 have revaew8d and Id8nUfled major rSsks to the Charfty and hava èstablished syst6ms to mitigat8 their impact.
the position of the Charity is regu￿rtY revlewed by management and sleps are iaken as r@quStsd lo r&aci lo ch8nges in
circumstances.
STRVCTURE, GOVERNANCE AND MANAGEMENT
G¢)vernlng document
Th& Company 15 limited by guarsntee 8nd thé liability of the MeIn￿r8 Is limited to £1 e8th. It is govemed by ils
Memorandum & Atticies ofAssoaation and by a Constitulon.
OrganisatK)nal structure
Th8 TruBt888 oversee the op8rab.vn of th& CharSly wllh management being devdved wa the Dlrectors to a management
strucuture headed by L Skipper-Bevis that is reSponsi￿e for Ihe d8y to day running olthe Charity.
R91at8d partles
In the opinium of the Trustèès there are no cts(wraliv8 relationships wth othgr org8ni8ations.
REFERENCE AND ADMINISTRATIVE INFORMATION
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The Unity Centre Limited
Report of th8 Trustees ContinLJed
For the year ended 31 March 2023
Name ol Charlty
Charfty r6gl$tt4tion numb•r
Company rell15tratlon number
Ptlnclpal addr888
The Unity C8nlre Llmiled
515412
01790s07
85 Bole Hill Road
Walkley
Sheffi8ld
S6 5DD
Tru8tevd
The tru$te8s and offlcers semng during Ihe year 8nd Since the year end We￿ 95 follow$.'
W Bdlo
Trwst¢e5
The trustees and officers sawing during the year and 5inr* Ihe year end were as fdlows..
J 8ro(l(e
ACABevis
L Skipp8r-B8ViS
Secretary
L Sklpper-Bevl$
Audltor
S Mauricio
78 Bath8r Road
Sh8ffield
S101&E
8ankeFs
HSBC PIC
RESPONSIBILITIES OF THE TRUSTEES
The Trustees, Nvho are 81so directors lor the purpose5 of company law, are responsible for preparing the Report of the
Trustees and the finanaal slaternents 8¢cordance with apjicable law and United Kingdom Accounting Standards IUnit8d
Kingdom Gonorally A￿pIed A￿fitsng Praclic&l.
Tlle Trustees are required to prepare financlal statements for each fin8nc+al year which givo & true and fair view of the state
of aff8lrs of the ¢harit8ble company 4nd of the in(yxnlnu ￿SoUrceS and appli¢alion of resourcES of th8 charitable company for
that perfod. In preparing those financial ststements. Ihe trustees are ￿quired to..
seleet surtable accounts'ng PDlicles and then apply them ¢on%8tenty.
- observe th8 methods and principl8s in the ch8rikne5 SORP.,
- make judgerD8nts and estlmates that are rpa80nable and pNdent'.
state whether applicable UK a¢¢ounting standards and Statements of recomrnend practice have been followed, sul'ect lo
any departur85 disc105ed and explained In the financial ststements.. and
prepare th8 flnandal stslgtnenls on 8 going ton¢em basi8 unless rt is Inappropriat8 Lo p￿sUme that thls basis applies.
The Truste8s are reSponsi￿e for keeping proper aceountSng r8cords whith disclose wilh reasonable acajracy al any lim8 th
financial p05ilion of the charltable company and enable them to ensur6 that th8 finanoal statement$ comply ¥Yilh the
Companie8 Act 2006. They are 81$0 responslble for safeguarding the as58t5 of the ¢haritsbl8 company 8nd hence for taking
reasonable Steps for the wev8ntion and detection offraud gnd ot￿r Irregularities.
In $0 far as the Trusl88s are aware..
ther8 Is no relev8nl Inform8tion, being Inf(*malion needod by the audltor in ￿ne¢t￿on with preparing their report, of whl
the auditor is unaware., and
thtr I￿Ste@S have taken all steps that they ou9ht to have taken to make themselve5 aware of any relevant audit Nf(xTh8tion
and to estab115h that the auditors are aware of that Infomiation.
2of12

The Unlly Centre Limited
Report of the Trustee5 Continued
For the year ended 31 March 2023
Approved by the Board of Trustees and slgned on its behav by
L SkSpper-BevL8
28 May 2024
3of12

Independ¢DIAuditorfs Report
To the Trn8tees of The United C¢Mtre Limlted
Report on tb¢ Audit of the FlnaDeial Ststements
Opinio
We have audited th¢ financial statements ofThe United Centre Limit¢d (the'Ch8rity") for the
. y¢ar endcd Mereh 31, 2023. These fitw]Oi81 statements comprise th¢ statem¢TLt of f]ntsncial
position a8 of that date. a￿1 the stat¢ment of fillanciai activitles {includin8 income aud
exp¢nditure a¢couttt). alld notcsto the financial stthn)ents. including a sun]mary of Significallt
aeeounting rM)li¢ie&
In our opfinion, th¢ ateompaDyitig finAneiai 8¢*temtnts pre9etti f*lrly• In all mAteri81
respec￿ tht 0￿￿¢1A1 POBition of the Charity Ag of M*r¢h 31, 2023, its flllatttigl
p¢rfonDaDe¢ its ¢aBh flows for the year th¢ll ended in a¢cordanc¢ with International
FiD￿tI*l RepOrtI￿R Stgndards (IFRSJ).
Btsi8 for Opinion
We ¢onducted our audit in acCord￿ce with Internalional Standards on Auditing {ISAs). Our
iesp)nsibi]iti¢s under those standards are fither desLYibed in the "Audiiorfs Resp¢)nsihilities
for th¢Audit of the Filwiciai Statemeht8" section of this report.
We inde￿ndent of the Chwity in a￿ordance with th¢ relevant ¢thical standgxth have
fiJlfiUoJ tsur other ethical r¢sFwibililie& We b¢lieve the audst evidence obtained is sufficient
and appropriatr to support our opiniotL
K¢yA￿dit M*tter8
We have not identified any key audil matters io communicate in ow report.
Rewniibllities of MaD*gem¢nt Th08t Cbarged with Governallee for tbe FIDan¢ial
State]¥eJ
Managem¢nt is resKA)￿lblc for preparing 4nd fairly presenting the f￿an¢1￿ stat¢m¢llts in
rdau¢e with IFRSS, and fOrn￿l￿tainIng eff¢ctive intorn81 colltrol over fin8n¢ia] reporting.
78 Barber Rood Sheffield SIO IEE
114
AIA
v.dobd-tax.co.vk emoil.. vmottis@global-tox.co.uk
4¢f12

Those charyed wÉth 8overnBnee areresponsible for overseeing the Charity's f￿￿￿la1 ￿porting
proc¢s&
Audiknr's ReBpowibllilie$ for theANdit of the Fin*n¢knl Sts¢¢ments
Our i)bjectives are io obtsin rea%)nable assur&nc¢ alx)U¢ whether the finaneial $tatements as a
. WI￿1¢ are fre¢ from misstatem￿( and to issue an auditr>r's Tey)rt that ineludeg our
opinion. Reasonable 85SW8nce is a higb l¢vel of &8$WAt￿, but Is not a guarantee that an audit
will always de*¢t a mat¢xial misslAtemeM.
We perfornied proeedures to assess the risks 0£ material misstatemenl and d¢sigtted and
performed furtber procedures in respons¢ to ttK*s¢ risk%. We ¢valuated the approwiatene5s of
untingpoli¢iesus¢dandthe reasonablenessofaccounting ¢stimates and relatrd disclosures
We concI￿led lhe Chatity b&8 a reasonable b&sis for using th¢ going ¢oncan basis of
counting. We con]municated with those ¢hat8ed with govenhan¢e Te8ardillg the seope and
fiThJiTW of the audi( including any sI￿lf1¢ant deficiencies in int¢mal control.
Sol*ni Mauri¢ioACCAIMAAT
Clobal T
Vmgtt
24
Spf 12

The Unity Centre Limited
Statement of Financial Activities {including Income and Expendilure Account) Continued
For the year ended 31 March 2023
Notes
Llnre8tricted
funds
2022
Income and endowments from..
Donations and18gacies
Chadtable acllvities
Totsl
46,866
943,406
1.040,187
t.040,187
990.272
Expendlture on..
haritable aclvilies
Total
415
11.019,7151
11.019.715)
1948.8131
1948,8131
Not Incom•
20,472
Reconciliation of fund6
Total fund5 brought f(Mward
Total funds carrlèd forwatd
41,459
522,427
S42,899
480.968
522,427
60112

Reglstered Number..
017￿507
Th8 Unity Centre Limited
Stslemenl of Financial Position
As at 31 March 2023
Notes
2023
2022
Flxed as50ts
Taryqible assets
122,432
129,472
Curreht a8$ets
Debtors
ash at bank and In hand
t22,432
129,472
10
23,IK>7
412,134
43S,141
114,6741
7,422
405.591
413.013
120.0581
Ciodltors.. amounts falllng du& wltlun one year
NÈt cuttent a56ets
Total 818ets 1058 current Ilabllltl88
420,467
S42,899
392.955
522,427
Nel assets
542,899
522,427
Th¢ funds of tho ¢harlty
Unrestricted incom& funds
Total funds
12
542,899
S42,899
522,427
For the year ended 31 March 2023the ¢ompany was enuled to exemption frorn audll under seclon 477 of the CornpaTh8$
Act 2006 relating to small compani&5.
522.427
The members h8ve not required the ¢ompany to obtain an sudlt of its accounts for lh8 year in q￿stiOn ￿ aGcordance
with section 476,
The tiust88s acknowledge thdr rgsponsiknlilies for complwno MAth the requiremenis of the Act with ￿SPect lo accounting
cords and the prep2ration of 8ccounts. Those accounts have been prepared accordance with the prowsions
applica￿& to companie5 subjèct to the small cfyMpani88' regime.
The fin8n(ial statement We￿ approved and aulhorised for issue by the Board and slgned on its behalf by..
W Bolton
Tnjslee
28 May 2024
7of 12

The Unity Centre Limited
Notes lo the Financial Statements
For the year ended 31 March 2023
1. Aceountlng PollcFoB
Ba51s of a¢eountJng
The fin8ncial slaleTn8nl$ have been pT8p&￿(l under the historical cost conv8ntion. except for Investments which are
includ&d al marf(et value and the revaluation of certaln fiK&d a55els and in accordance with the Ch8rili8s SORP IFRS
1021'Aecounling and Reporting by Charities". Stat9mgnt of Recomm8nded Practice applieable to charities preparing their
ac¢ounl8 in accordan￿ Ihe Financi81 Reporting Stsndard applScabl8 in the UK and Republic of Ireland IFRS 1021
leffeclive 1 January 20151,, Finantial Reporting Standard 102 the Financial Reporting Stsndard applicable in the UK and
R8publlc of Ireland IFRS 1021, and the Charities Aci 2011.
The Unity C8nlre Limited m&8ts the definition of 8 public benefit anlity undèr FRS 102. Ass61s and liabilitK8S are initially
recognlsed al historical cost or transacllon valu8 unless olhewse stated in the relevant acwunting pollcy notelsl.
GoFng conegrn
The company has suffici6nt cash raswves to be consid8red a going conc8m.
In¢¢Jmlng resource$
l incoming resources are included in the Slal8m6nt of flnandal activities wh8n the Charfty Is enbued to the Sncome and
the amount can b& quantlfied ¥frith reasonable accuracy. The followlno sp8¢lfic wlici88 are applied lo particular
categories of Incom8'.
Income from inveslments Is induded in the year in which it is recelvable.
R86011tces &xpend8d
Liqbililies are recognl8ed os r8SDuree5 expended when there is a I￿￿1 Dr ¢on5truclive obligslion cornrnitling thè Chatity to
the expendltur8. Expenditure Indude8 any VAT whith e8nnot be fully recovered, 8nd18 reported as part of the
expenditure lo which il relales.
Cost5 Ot gener4tlng funds
Cost of generating funds comprise the cost offundralslng includSng the Charills nursery and gymnasium.
Cha¥rtabl• activit86
Charftable expenditure comrrtises those cost5 incurred by th8 Charity in the delivery of Its activitles and sarkryces for its
beneficiaries. It includes both costs that Gan be allocated and thosa ¢051s of an indirect nature nece8sary lo support Ihem.
Toxa¢lon
The Charittys activiiles fall ￿thin th8 èxemptions afforded by the provislDllS of the Income and Corporation Taxes Act
1988. Accordingly there is no taxatbn charge in these ac(x)unts.
Tangible as80ts
Tangible fixed assets, olher than Iroehold land, ar8 staled 81 Cost or valuation less depreciation and any rKovlsion for
Impaimient. D8preciation 1$ provided at rates calculated to writ8 off the cost orvalu81ion of fiKed assets. less th￿￿
estlFnated resldual value, over their expected useful liv83 On Ihts fdlo*ing ba&s'.
Land and Buildings
Leasehold Properties
Ott)ertangible 8888ts
Straight line
Over the life of the lease Straight line
15% Redu¢lno balance
8of12

The Unity Centre Limited
Notes lo the Finan(ial Statements Continued
For the year ended 31 March 2023
2. In¢om8 from donatlons and legacle5
2023
2022
Grants reTrived
46,866
46,866
3. Incomè trom charftablo activit188
2023
2022
Unrestrlctod funds
Nursery
Nursery
Gymnèsium
Gymnasium
Lic&n¢& fees r&ceiv6d
987,129
903,969
47,848
34,227
Licenc8 fees r8c8ivod
5,210
5,2fO
1,040,187
943.406
4. Costs of eharftable a¢tlvltlès by fund typ8
2023
2022
Unrestricted funds
Nursery
GyrnnasluTll
Other
889,942
45,958
83.815
811.512
59,281
78,020
1.019,715
948.813
S. C05t8 of eharltablè activitl&ts by actlvity type
2023
2022
Activltits undertaken dlre¢tly
Nursery
Gymnasium
Othgr
889.942
11.512
59,281
78,020
45,958
83,815
1,019,715
948,813
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The Unity Centre Limited
Notes to the Financial Statements Conts'nued
For the year ended 31 March 2023
6. Net In¢omell•xpendlturel for the year
This Is staled after chargingllcreditirvJl'.
2023
2022
Depreciation of owned flxed assets
TnJslees' remuneratv)n
7,944
26.738
8,227
23,641
7. Stsff costs and amolumonts
Tot81 slaff costs for the year 8nd8d 31 March 2023 were..
2023
2022
Salaiies and wages
796,368
730,497
796,366
730,497
2023
2022
Average number of employe88
74
69
74
8. ComporatlvÈ for the Statement of Flnanclal Actlvfit10$
The CoMpara￿ve year vglues on the Stat8ment of Financial Acbvites are for unr951ricted funds.
9. TAngibl8 flxtd a88ets
Land an
Bulldln9S
Cost or valuotion
Flxiurè$ and
Flttlng8
TotAI
At 01 April 2022
Addit￿n3
At 31 March 2023
&)6.574
214,691
904
721.265
506,574
215.595
722,169
Depreciatlon
Al 01 April 2022
Charg8 for year
At 31 March 2023
Net book v8lue8
392,g37
198,858
591,793
5,433
398,370
2,511
201,367
599,737
At 31 Mar¢h 2023
108,204
14.228
122,432
At a1 March 2022
113.637
18835
129,472
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The Unity Centre Limited
Notes to the Financial Slalements Continued
Forthe year ended 31 March 2023
10. Dobtor8
2023
2022
Amount$ due wtthon on• year.
Trade debtors
Prepayments and acawed income
14.463
8,544
3,571
3,851
23,007
7.422
11. Crodttors: amoutlts falling due wlthln ono yèar
2023
2022
Trade ¢reditor8
Other creditors
Accwals and dèferred int(xne
2.335
5,735
6,604
6,578
5,684
7,796
f4,674
20,058
12. Moveméht In funds
Unrestrleted Funds
Balanc• at
In¢omlng
r850urcè$
Outgolng
Yes•ur¢es
Balance al
3110312023
0110412022
Gefty@ral
General
522.427
1,040,187
11,019.7151
542.899
S22,427
1,040,187
11.019,7151
542.899
Unre8trfcted Funds. Previous year
Balance at
0110412021
Incomlng
ro8ource5
Outgolng
Balanee at
3110312022
Genéral
General
480,968
990.272
1948,8131
522,427
480.968
590.272
1918,813}
522.427
Purpose of unr8tstrlcted Funds
Gen8fal
The General Fund is held for the furtherance of the Chariles Cha￿table oblecllve8.
11 of 12

The Unity Centre Limited
Detailed Statement of Financial Activities
For the year ended 31 March 2023
13. Analys￿ of net a8set$ belweeo fund$
Tanglblfr
flxed aB66ts
Mel Current
Net Asset
Llnr85ts1et?d fijnds
General
GBneral
122,432
420.467
542.899
122.432
420,467
542,899
Prevlous ye8r
Tangible
NBt currènt
Net AssétA
lliabl1￿¥sl
Unrestrlcted funds
Genor81
General
129,472
392,955
522,427
129.472
392,955
522,427
14. Company Ilmlted by guarant88
Th& Unty Centre Llmit8d is a company limh8d by guarantee 8c¢ordlngly d￿$ not h8v& a share c8pItsI.
12of 12
This page do86 not fonn part of the ststutory financial stst8ment6