•
:
REGISTERED COMPANY NUMBER: 02452636 (England and Wales)
REGISTERED CHARITY NUMBER: 702393
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
S.A.D.A.C.C.A Limited
THURSDAY
A13
A50
*AETSMJLL*
15/01/2026
COMPANIES HOUSE
*AEI21LVE*
24/12/2025
COMPANIES HOUSE
#260
#156

S.A.D.A.C.C.A Limited
Contents of the Financial Statements
for the year ended 31 March 2025
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement
Notes to the Financial Statements •
Detailed Statement of Financial Activities
Page
1 to 10
11 to 12
13
14 to 15
16
17
18 to 26
27 to 28

S.A.D.A.C.C.A Limited
Report of the Trustees
for the year ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act
present their report with the financial statements of the charity for the year ended 31 March 2025. The -
trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1
January 2019).
Page 1

S.A.D.A.C.C.A Limited
Report of the Trustees
for the year ended 31 March 2025
OBJECTIVES AND ACTIVITIES
Objectives and aims
Mission
SADACCA Riverside Renaissance:
-To be the cultural hub of a socially inclusive space that caters to the needs of people from the African
Caribbean communities
-Acts as an anchor organization serving the needs of the communities in the Riverside and Wicker as
a bridge between the Heart of the City and the emerging International Business Corridor.
-To re-establish voice and influence in the city for those have feel they have been marginalized and
excluded from the life of the City.
-To reestablish support and services that caters to the intergenerational needs is a culturally accepted
safe space in the city for Communities.
-To deliver first class customer service in all areas of delivery: domiciliary care, employment and
enterprise, sports and culture, young people engagement, music and arts, health and wealth being,
co-working and collaborative working space for startups.
Vision and value
To imbed a culture of transparency, efficiency into a citywide anchor organization serving the needs of
African and Caribbean communities as well as for the benefit of all communities to the betterment of
the city of Sheffield
Values we will adhere to:
-Fairness in our approach,
-Uplifting and empowering those we serve,
-Positively and proactively engaging with all our stakeholders,
-Reestablishing and enhancing our partnerships,
-Restoring pride in an inclusive space as envisioned by our founding pioneers.
Unique Value Proposition
SADACCA will be taking a three-pronged approach based on a methodology rooted in social action
and justice as follows:
-locality development framework bringing together a range of stakeholders;
-social planning model bringing focused on community led development of addressing the issues
faced by communities from the African and Caribbean communities;
-social action model to bring about transformative change that has social justice, democratic process
and engagement at the heart of its approach as an organization.
Strategic Priorities
-Reduce the debt to nil of the organization and shift to a profit making and efficient entity within the
next 5 years.
-To own the building via a Community Asset Transfer by 2025
-To increase the staff team within the organisations.
-To refurbish and redesign the building fit for purpose for the realization of these development plans.
-To be at 90% occupancy all available rooms and space for rent.
-To increase the team taking forward the actions required to realize all of the above.
Roles and Responsibilities of the Development Program
SADACCA development plan will focus on several aspects as follows;
Page 2

S.A.D.A.C.C.A Limited
Report of the Trustees
for the year ended 31 March 2025
-Raising funds.
-Developing relationships and connecting people who passions align with our vision and mission.
-Identifying the roles within a development program include connectors, who tie together people and
causes; experts, who speak knowledgeably and passionately about the mission of our organization.
-Bringing
inhouse the expertise of knowledgeable people to take forward the vision of the
organization.
-Seeking external stakeholders to align with the shared vision.
-Identifying sources of revenue and fundraising to realise shared vision.
Environmental Conditions
SADACCA founds itself at the sharp end of cutbacks and austerity that hit many organizations across
the city, but the impact of which was felt more profoundly by the communities it serves. Due to lack of
capacity and lack of oversight in preparing for and mitigating the worse of the impact of austerity and
cuts back and errors done by those in previous management, SADACCA found itself at the mercy of
many internal and external factors that almost brought it to the brink of closure. The new management
team under the directorship of Rob Cotterell, Olivier Tsemo and Rob Walcott embarked on an
ambitious plan to restore SADACCA to its rightful place in the city as a valued and inclusive space for
use by communities. SADACCA has undergone many changes in the last 9 years. This has involved
reducing the overall debt of the organisation. Focusing on key aspects of governance, quality
assurance, internal financial controls and better management of existing tenants, as well reviewing of
all stakeholder engagement taking place with the organisation.
The trustees believe that through the completion of the charities objectives the charity is acting for the
public benefit. Guidance from the Charity Commission on fulfilling the charities obligations to be for the
public benefit has been recieved by the trustees and forms a key part of the ongoing governance of
the charity.
A summary of of the main activities undertaken to further the charitable purposes for the public benefit
achievements of the charity during the year are presented under the heading
"Achievement and Performance"
Page 3

S.A. D.A.C.C.A Limited
Report of the Trustees
for the year ended 31 March 2025
STRATEGIC REPORT
Achievements and performance
Charitable activities
We are firmly tied to the city through our sixty-seven years of delivering an ever-changing palette of
services to meet the needs of individuals, families, and communities. We are proud of the breadth of
activities that we have been able to sustain and our ability to move into new areas of activity which
increases the variety and volume of our impact. We have evolved and have developed new activities
in response to the constant changes in our operating environment and needs which have emerged
over time. This includes an ageing population of people with African heritage, an increase in the ethnic
diversity of our community (including new arrivals from Somalia and Sudan), and the continued
marginalisation of minority ethnic communities within society. We have worked hard to become an
organisation that is accessible by the entire Sheffield community and inclusive of all comers, new and
old, to the city.
SADACCA currently delivers the following activities from 48 Wicker:
Adult day care centre - providing a programme of social and health-related activities for older adults
who can no longer manage independently, or who are isolated and lonely. Numbers accessing this
service has increased substantially in recent months and is predicted to rise further still because of the
cost-of-living crisis resulting in older people needing a to access somewhere warm which can provide
them with a hot meal during the day. This has particularly enabled us to maintain and strengthen the
social bonds between individuals and families. The service supports health and wellbeing through craft
activities, music workshops, daytrips, nutrition workshops, gentle exercise classes, and suppor
sessions (including for diabetes, cancer, and heart health). Although most attendees are aged over
60, the service is open to all ages, with many often-bringing younger members of their families along,
supporting relationship building between generations and a catalyst for volunteering. Our service has
been recognised by the Care Quality Commission for providing "Good" service.
Meals on wheels service - an extension of our adult day care, which provides a hot meal service
delivered to people's homes for those who can't make it to the day centre. Nutritious African
Caribbean dishes ensure that older people are eating well and can maintain their independence. Our
delivery staff are supported to go the extra mile and spend time engaging with service users who are
some of the most isolated members of our community.
Domiciliary care - Our service supports service users in the comfort of their own home. For many of
our members, their illness restricts activity in their daily lives, making living alone too difficult. Many
find hope with SADACCA Home Health Care, providing company and essential services such as
bathing, cleaning, cooking, taking to appointments, pet care, shopping, and mobility. We have a
strong emphasis upon building a personal relationship between individual carers and clients, using an
almost key worker approach to delivery.
Reaching diverse communities - SADACCA delivers activities to connect the most marginalised
communities with health practitioners, the police, and volunteering and employment opportunities.
Health contracts have included COVID-19 and flu vaccination programmes, and health awareness
campaigns. We also have delivered activities over the 2023 winter in response to the Cost of Living
Crisis with the support of National Lottery, the School of Social Entrepreneurs and SCC.
Page 4

S.A.D.A.C.C.A Limited
Report of the Trustees
for the year ended 31 March 2025
Social, educational, and support activities - We provide a range of social and educational activities for
people of all ages, often in collaboration with a range of partners. Many of these are volunteer run,
funded by grants and through partners such as statutory health services, education providers and
local businesses. For young people this involves an after-school homework club and math tuition run
by volunteers.
Our adult provision often attracts people who are initially looking for outcomes, which are emotional
rather than directly educational.
These people are often looking to connect with others, build
confidence, and improve their health and wellbeing. However, those same people are often those with
poor previous experiences of education, having underperformed at school, and even some that didn't
pass the 11+ and were told education wasn't for them. For many our informal education provision
represents a first rung learning opportunity and those who have accessed these courses have gone
on to participate in accredited training. Therefore, we view our offer as a crucial part of the education
infrastructure, working with those who are most excluded from education, addressing barriers to
participation,
and being the catalyst for a future learning journey. Delivering education remains a
primary objective for SADACCA and we see this area as a priority for development including
developing an accredited numeracy and literacy offer.
Providing space to others - SADACCA operates as a community hub. As well as providing a base
from which to run our activities, our occupation of 48 Wicker enables us to enhance our offer by
hosting high impact activities provided by others. We do this through a combination of space to rent
and sessional space hire for organisations who otherwise would not be able to afford to be based in
such a central and accessible location. This includes several charities which supports the health and
social care needs, arts organisations (including arts exhibitions and creative music groups hosted
within our recording studio), and activities to support physical health (including boxing training with our
own boxing ring). This activity has been a catalyst for the cementing of strong partnerships with the
universities who use our site for a variety of activities.
SADACCA has continued to work with Sheffield City Council, a major stakeholder. The relationship
between the parties was poor going back around 10 years, but now the relationship between the
parties is good, with both parties now working together for the benefit of the local community.
Good relationships are also had with other local stakeholders such as University of Sheffield, Sheffield
Hallam University, and NHS.
Under the leadership of Olivier Tsemo for 7 days a week for the last 10 years, the Charity has seen
many improvements across all areas in which it is involved. Olivier, who chairs various community
organisations, and can therefore draw on an extensive bank of contacts who can help SADACCA
meet short term and long term goals, has been instrumental in improving not only the performance of
the Charity, but also in improving the lives of those in the local community.
KPI's for the Charity tend not to be financially based, but instead are items such as number of different
user groups, variety of demographics using their services, and amount of engagement on social
media. The Charity also aims to align with the Sheffield Land and Property Plan principles, and align
with Race Equalities Commission recommendations.
Page 5

S.A.D.A.C.C.A Limited
Report of the Trustees
for the year ended 31 March 2025
STRATEGIC REPORT
Financial review
Principal funding sources
To achieve most of our aims set out in the Development Plan we will have to continue to generate
funds from various charitable institutions. We will have to rely on the continued assistance of
volunteers to aid in the workload of the charity because income does not allow us to employ staff to
cover all of the areas. The efforts made by all volunteers, of all backgrounds, to assist in the progress
of the charity are greatly appreciated, particularly those who have not only given their time for free, but
have also donated funds to the charity.
Investment policy and objectives
Under the Memorandum and Articles of Association, the charity has the power to make any
investment which the trustees see fit.
Reserves policy
Due to the nature of how the charity operates on a project by project basis, the charity's reserves
policy is to maintain funds either held as reserves, or secured and agreed with funders, that are
sufficient to enable the charities project to be completed successfully.
It is the policy of the charity that project funding is obtained or agreed prior to any particular charitable
activity commencing. Reserves should therefore be held which are sufficient to meet the funding
requirements outstanding on the charity's activities at any particular given time, less any amounts that
have been agreed but not yet received. Due to the nature of the charity's funding and funders
restrictions on how it may be applied, the charity is usually only able to maintain minimal 'general'
monetary reserves.
We anticipate some of the key financial challenges for the immediate future will be a combination of:
The unprecedented increase in utility costs alongside generally high inflation across all purchasing
and supply areas.
Funding further core organisational infrastructure building, both in people and processes.
Increased competition for revenue and capital grant funding income.
Further partnership development with SCC, for example, access to social care delivery contracts.
Going concern
The Trustees engaged Insolvency Practitioners for the purposes of proposing a Company Voluntary
Arrangement to reduce the level of the deficit in the unrestricted fund. This was lodged with the Court
on 18 December 2018. This agreement is due to be paid off within 5 years of the date of lodgement.
This is now cleared to date as per Companies House.
The CVA process began in 2019 and is was settled within the 2024 year-end accounts.
Page 6

S.A.D.A.C.C.A Limited
Report of the Trustees
for the year ended 31 March 2025
STRATEGIC REPORT
Principal risks and uncertainties
The principal risks and uncertainties that the Charity currently faces are in relation to the condition of
the building.
As the building is approximately 170 years, it is becoming dilapidated, and two areas of the building
(being the studio and games room) currently have prohibition orders on them for fire, and health and
safety reasons. Repairs are needed urgently to these areas, as well as in other areas of the building.
The trustees have identified that investment and funding may be needed in the region of £1.4 million
to properly repair and replenish the building, and are looking to seek funding and grants for this.
Without the funding there is a risk that the Charity will not be able to meet its aims and objectives to
the extent which it would like to, or that a move of premises maybe required; which the Trustees would
like to avoid at all costs.
The Charity also does not currently own the building they occupy, so there is a risk that they could be
left without a property to operate from. However, as Heads of Terms have been agreed on the
Community Asset Transfer to the Charity for this property, which is expected to complete by June
2025, the risks in this area are reduced.
Financial risks have reduced now that cash reserves are increasing, and the CVA has been
discharged
Relationship with various stakeholders have improved in recent years too, which limits the risks the
Charity faces.
Future plans
We have an ambitious vision for the further physical transformation of 48 Wicker, which will build on
the experience gained through the transformation of the previously dilapidated 'G-Mill, into a modern,
serviced, large span multi use events hall. With the "Win an Architect Design" competition, this has
taken another step forward for SADACCA and the city and a concept has been developed in
consultation to create a multi-use site and the first jazz venue for Sheffield.
An asset transfer will enable us to realise a further three phases of development, which will take place
between 2024 and 2027:
1. Improvements to the two entrances, reception area, and wayfinding throughout the building to
improve user experience, accessibility, and footfall
2. Light-touch aesthetic refurbishments in training rooms, workshops, offices, the main hall, bar, and
café/restaurant, including the development of an outside area adjacent to the G-Mill
3. Structural interventions including the further redevelopment of G-Mill, public realm, and an
accessibility strategy for the SADACCA Studios.
These developments will enable us to unlock the potential of the site, using those redeveloped spaces
to increase and enhance our activities.
Page 7

S.A.D.A.C.C.A Limited
Report of the Trustees
for the year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
S.A.D.A. C.C.A Limited is a registered charity, (Charity number: 702393), and a company limited by
guarantee, (Company number: 2452636).
The charity was incorporated on 14th December 1989 and is governed by its Memorandum and
Articles of Association. All powers of management and control are vested in the charity's management
committee.
Operation and Performance of Management Committee
The management of the charities affairs is carried out by the committee which is composed of the
officers of the charity and up to ten members elected by and from the council, together with suct
persons which may be co-opted. The number of co-opted persons shall not exceed one third of the
number of elected members of the committee. The council meets at least twice a year and directs the
affiliated group members,
Ten ordinary individual S.A.D.A.C.C.A Limited members, two 'youth representative' S.A.D.A.C.C.A
Limited members and the officers of the charity. The day to day management of the charity is
delegated to the charity's co-ordinator, but all major expenditure is approved by the committee.
The trustees meet regularly to formulate general policy. They are ultimately responsible for the day to
day management of the charity, including the appointment and discharge of staff, the making,
enforcing and altering rules, and are the authority for all expenditure. There is no formal recruitment
policy for Trustees and Trustees are elected or re-elected annually by the charities membership, as
detailed in the organisations constitution. Newly appointed trustees are offered support and 'on the job'
training from previously experienced trustees and are given the opportunity to attain
any further
training thought required
The income and property of the charity shall be applied solely towards the promotion of its objects as
set forth in the Memorandum and Articles of Association. No portion thereof shall be paid
or
transferred, directly or indirectly by way of a dividend, bonus or otherwise howsoever by the way of
profit, to members of the charity. No member of the charity committee shall be appointed to any office
of the charity paid by salary or fees. Neither shall they receive any remuneration or other benefit in
money or kind from the charity.
The charity has the power to invest its monies not immediately required for its objects in or upon such
investments, securities or property as may be thought fit. The charity shall take or hold any property
which may be subject to any trusts. The charity shall only deal with or invest the same in such a
manner as allowed by law, having regard to such trusts.
Page 8

S.A.D.A.C.C.A Limited
Report of the Trustees
for the year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The trustees, who are also directors for the purpose of company law, and who served during the year
are as described on page 10.
None of the trustees have any beneficial interest in the company. All of the trustees are members of
the company and guarantee to contribute £1 in the event of a winding up. The board has the power to
appoint additional trustees as it considers fit.
The charity paid insurance during the year indemnifying the Trustees and officers for any liabilities
resulting from legal action.
Decision making
We have an experienced board of trustees, local to the area who know and understand the
community. We feel that we strike the right balance between refreshing board membership to bring in
new ideas and energy, against keeping a consistency of involvement and therefore a maturity of
approach. Many trustees bring professional skills including financial and business expertise to
SADACCA.
We demonstrate strong organisational governance in the following ways:
Being driven by our organisation's mission and living our values, particularly how we support
individuals and the wider. community, and how we engage with them to inform our work. We talk to our
membership constantly and asking whether we are delivering what they need
Regular focused trustee meetings supported by detailed and accurate reports, including detailed
financial information
Regularly reviewing the detailed policies and procedures which support our operations
Effective management processes which support the management of operational and organisational
Continuing to challenge ourselves and encouraging challenge by others to ensure that we continually
evolve and improve our practice in response to changes in community need and our operating
environment
Evolving and changing our business strategy and business activities overtime including
diversifying
our income. We recognise that change is the only constant
An ongoing strengthening of diversity, equality, and inclusion, and looking at how this cuts across all
our activities and business functions. We recognise that despite being led by people who have
personally faced discrimination, we constantly need to challenge ourselves to be as inclusive in our
approach as possible to reach those who continue to be marginalised
Page 9

S.A.D.A.C.C.A Limited
Report of the Trustees
for the year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Related parties
S.A.D.A. C.C.A Limited has one related company, Sadacca Development Limited
Over the year these services included a social club and restaurant and have benefited S.A. D.A.C.C.A
Limited members, local people and visitors from other cities.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02452636 (England and Wales)
Registered Charity number
702393
Registered office
48 The Wicker
Sheffield
South Yorkshire
S3 8JB
Trustees
RD Walcott
R Cotterell
O Tsemo Trustee
Company Secretary
• Tsemo
Independent Examiner
Royston Parkin Limited
2 President Buildings
Savile Street East
Sheffield
South Yorkshire
S4 7UQ
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as
the company directors, on 26 November 2025 and signed on the board's behalf by:
wife
• Tsemo - Secretary
Page 10

Independent Examiner's Report to the Trustees of
S.A.D.A.C.C.A Limited
Independent examiner's report to the trustees of S.A.D.A.C.C.A Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
your charity's accounts as carried out under Section 145 of the Charities Act 2011 (the 2011 Act'). In
carrying out my examination I have followed the Directions given by the Charity Commission under
Section 145(5) (b) of the 2011 Act.
Page 11

Independent Examiner's Report to the Trustees of
S.A.D.A.C.C.A Limited
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed
body. I can confirm that I am qualified to undertake the examination because I am a member of the
Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by Section 386 of the
2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act
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; or
the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities (applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)).
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
•
Mrs Emily Kirk
Royston Parkin Limited
2 President Buildings
Savile Street East
Sheffield
South Yorkshire
S4 7UQ
26 November 2025
Page 12

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable activity costs
Other trading activities
Other income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Charitable activity costs
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
S.A.D.A.C.C.A Limited
Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
for the year ended 31 March 2025
Notes
2
4
3
5
Unrestricted Restricted
fund
funds
40,814
96,595
424,037
3,896
565,342
-
:
2025
Total
funds
40,814
96,595
424,037
3,896
565,342
6
143,090
412,212
555,302
10,040
-
8,683
8,683
(8,683)
143,090
420,895
563,985
1,357
20,500
30,540
202,482
193,799
222,982
224,339
The notes form part of these financial statements
Page 13
•
2024
Total
funds
108,042
20,000
460,571
9,251
597,864
80,539
500,582
581,121
16,743
206,239
222,982

FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
Unrestricted funds
Restricted funds:
Designated Funds
TOTAL FUNDS
•
S.A.D.A.C.C.A Limited
Balance Sheet
31 March 2025
Unrestricted Restricted
fund
funds
Notes
14
12,621
15
38,639
13,502
52,141
16
(34,222)
17,919
30,540
30,540
193,799
-
-
193,799
193,799
2025
Total
funds
206,420
38,639
13,502
52,141
(34,222)
17,919
224,339
224,339
. 30,540
193,799
224,339
2024
Total
funds
202,530
66,746
66,746
(46,294)
20,452
222,982
222,982
20,500
202,482
222,982
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act
2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year
ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006
The notes form part of these financial statements
Page 14
continued...

S.A.D.A.C.C.A Limited
Balance Sheet - continued
31 March 2025
The trustees acknowledge their responsibilities for
ensuring that the charitable company keeps accounting records that comply with Sections 386
and 387 of the Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the
charitable company as at the end of each financial year and of its surplus or deficit for eact
financial year in accordance with the requirements of Sections 394 and 395 and which
otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the charitable company.
The financial statements were approved by the Board of Trustees and authorised for issue on
26 November 2025 and were signed on its behalf by:
O Tsemo - Trustee
The notes form part of these financial statements
Page 15

•
S.A.D.A.C.C.A Limited
Cash Flow Statement
for the year ended 31 March 2025
Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash (used in)/provided by investing activities
2025
€
(36,464)
(36,464)
(16,780)
(16,780)
2024
66,241
66,241
-
Change in cash and cash
equivalents in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period
(53,244)
66,746
13,502
66,241
505
66,746
The notes form part of these financial statements.
Page 16

S.A.D.A.C.C.A Limited
Notes to the Cash Flow Statement
for the year ended 31 March 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
Net income for the reporting period (as per the Statement
of Financial Activities
Adjustments for
Depreciation charges
Movement in participator funds
Increase in creditors
Net cash (used in)/provided by operations
1,357
12,890
(51,129)
418
(36,464)
16,743
8,710
21,275
19,513
66,241
ANALYSIS OF CHANGES IN NET FUNDS
Net cash
Cash at bank
Total
At 1.4.24
66,746
66,746
66,746
Cash flow
(53,244)
(53,244)
(53,244)
At 31.3.25
13,502
13,502
13,502
The notes form part of these financial statements
Page 17

S.A.D.A.C.C.A Limited
Notes to the Financial Statements
for the year ended 31 March 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS
102, have been prepared in accordance with the Charities SORP (FRS 102) Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical cost
convention.
The Trustees believe that in negotiating the acquisition of the building they will be able to fund
the continuation of the charity into the future.
The Charity was currently under a Company Voluntary Arrangement. This was lodged with the
Court on 18 December 2018. This was settled in 2024, post year-end, on 11/04/2024.
For these reasons the accounts have been prepared on a going concern basis, as this was
settled post year-end
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement
to the funds, it is probable that the income will be received and the amount can be measured
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will
be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all cost related to the category. Where costs cannot be directly attributed to particular
headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided for at the following annual rates in order to write off the cost less any
estimated residual value of each asset over its estimated useful life:
Land & Buildings - 2% straight line basis
Fixtures & Fittings - 20% straight line basis
Motor vehicles
- 25% reducing balance basis
Any item deemed to have a useful life of at least 1 year is considered for capitalisation. The
charity does not use a de minimis threshold for the purposes of identifying fixed asset additions.
As at the 31 March 2025 the estimated residual value of the buildings held under a short
leasehold was £170,400 (2024 £170,400).
Page 18
continued...

1.
3.
S.A.D.A.C.C.A Limited
Notes to the Financial Statements - continued
for the year ended 31 March 2025
ACCOUNTING POLICIES - continued
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
the trustees.
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for particular
restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions
payable to the charitable company's pension scheme are charged to the Statement of Financial
Activities in the period to which they relate.
Grants
Grants are included on an accruals basis.
• ..
DONATIONS AND LEGACIES
Donations
2025
40,814
2024
108,042
OTHER TRADING ACTIVITIES
Services provided
2025
424,037
2024
460,571
The charity provides care services, meals and a catering service within the community to
Page 19
continued...

4.
S.A.D.A.C.C.A Limited
Notes to the Financial Statements - continued
for the year ended 31 March 2025
INCOME FROM CHARITABLE ACTIVITIES
2025
Charitable
activity
costs
96,595
2024
Total
activities
20,000
Grants
Total grant income in the year ended 31 March 2024 was £20,000.
OTHER INCOME
Other income
Other income receipts are analysed as follow:
2025
3,896
2024
9,251
Car park rental income
Other income
2024
9,251
-
9,251
2023
4,598
660
-
RAISING FUNDS
Other trading activities
Purchases
2025
143,090
2024
80,539
Page 20
continued...

S.A.D.A.C.C.A Limited
Notes to the Financial Statements - continued
for the year ended 31 March 2025
7. CHARITABLE ACTIVITIES COSTS
Direct
Costs
417,398
Support
costs (see
note 8)
£
3,497
Totals
420,895
8.
Charitable activity costs
SUPPORT COSTS
Governance
costs
3.497
9.
Charitable activity costs
OTHER
Support costs
2025
3,497
2024
7,720
10. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2025
12,890
2024
8,710
Depreciation - owned assets
11. TRUSTEES' REMUNERATION AND BENEFITS
No trustees recieved remuneration this year through the Charity.
Page 21
continued...

S.A.D.A.C.C.A Limited
Notes to the Financial Statements - continued
for the year ended 31 March 2025
11. TRUSTEES' REMUNERATION AND BENEFITS - continued
Trustees' expenses
One trustee received £1,281 in travel costs in the year, £2,455 last year.
One trustee was reimbursed for repair costs of £15,450 which were paid personally.
12. STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
2025
265,462
2,747
3,688
271,897
The average monthly number of employees during the year was as follows:
2025
28
Page 22
80,539
500,582
581,121
continued...
•
2024
253,598
3,693
3,874
261,165
2024
21
Total
No employees received emoluments in excess of £60,000.
13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
€
INCOME AND ENDOWMENTS FROM
Donations and legacies
108,042
-
Charitable activities
Charitable activity costs
Other trading activities
Other income
Total
20,000
460,571
9,251
597,864
-
EXPENDITURE ON
Raising funds
Charitable activities
Charitable activity costs
Total
80,539
491,888
572,427
-
8,694
8,694
Total
funds
108,042
20,000
460,571
9,251
597,864

•
S.A.D.A.C.C.A Limited
Notes to the Financial Statements - continued
for the year ended 31 March 2025
13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
14. TANGIBLE FIXED ASSETS
25,437
(4,937)
20,500
(8,694)
16,743
211,176
202,482
206,239
222,982
COST
At 1 April 2024
Additions
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
Land and
buildings
432,338
-
432,338
229,999
8,647
238,646
193,692
202,339
Fixtures
and
fittings
€
202,516
16,780
219,296
202,468
4,207
206,675
12,621
48
Motor
vehicles
25,284
25,284
25,141
36
25,177
107
143
Totals
660,138
16,780
676,918
457,608
12,890
470,498
206,420
202,530
Page 23
continued...

S.A.D.A.C.C.A Limited
Notes to the Financial Statements - continued
for the year ended 31 March 2025
15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Amounts owed by participating interests
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Amounts owed to participating interests
Social security and other taxes
Wages Creditor
Defined benefit pension
Accruals and deferred income
2025
38,639
2025
• 2024
18,550
3,570
34,222
2024
3,874
12,490
391
14,645
9,945
4,949
46,294
17. MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Designated Funds
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Designated Funds
TOTAL FUNDS
At 1.4.24
20,500
202,482
222,982
Incoming
resources
565,342
-
565,342
Net
movement
in funds
10,040
(8,683)
1,357
At
31.3.25
30,540
193,799
224,339
Resources
expended
(555,302)
(8,683)
(563,985)
Page 24
Movement
in funds
10,040
(8,683)
1,357
continued...

S.A.D.A.C.C.A Limited
Notes to the Financial Statements - continued
for the year ended 31 March 2025
17. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
At 1.4.23
Net
movement
in funds
At
31.3.24
Unrestricted funds
General fund
Restricted funds
Designated Funds
(4,937)
25,437
20,500
211,176
(8,694)
202,482
TOTAL FUNDS
206,239
16,743
222,982
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
Movement
expended
in funds
.....
...
Unrestricted funds
General fund
Restricted funds
Designated Funds
597,864
(572,427)
25,437
-
(8,694)
(8,694)
TOTAL FUNDS
597,864
(581,121)
16,743
A current year 12 months and prior year 12 months combined position is as follows:
At 1.4.23
Net
movement
in funds
At
31.3.25
Unrestricted funds
General fund
Restricted funds
Designated Funds
(4,937)
35,477
30,540
211,176
(17,377)
193,799
TOTAL FUNDS
206,239
18,100
224,339
Page 25
continued...

S.A.D.A.C.C.A Limited
Notes to the Financial Statements - continued
for the year ended 31 March 2025
17. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included
in the above are as follows:
Incoming
resources
Unrestricted funds
General fund
1,163,206
Resources Movement
expended
in funds
(1,127,729)
35,477
Restricted funds
Designated Funds
-
(17,377)
(17,377)
TOTAL FUNDS
1,163,206
(1,145,106)
18,100
Where incoming resources are given specifically to provide fixed assets, they are now
recognised immediately in the Statement of Financial Activities.
18.
Each year the designated fund is increased by the amount of income received relevant to the
purchase of fixed assets, and reduced by the depreciation charge on the assets passing
through the Statement of Financial Activities. This is carried out each year by an accounting
transfer between funds via the Statement of Financial Activities. The designated fund therefore
always matches the net book value of the assets to which the original grants received relate.
This treatment accords with the requirement under accounting standards for the recognition of
assets and liabilities.
RELATED PARTY DISCLOSURES
At the year end there is an outstanding balance of £38,639 due from Sadacca Development
Limited. In 2024there was a balance of £12,490.36 owed to Sadacca Development Limited
S.A.D.A.C.C.A. Limited and Sadacca Development Limited are related by the fact that
substance they are under common control.
There were no related party transactions other than those disclosed above, and in the trustees'
remuneration and benefits section.
Page 26

S.A.D.A.C.C.A Limited
Detailed Statement of Financial Activities
for the year ended 31 March 2025
2025
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Services providec
Charitable activities
Grants
Other income
Other income
Total incoming resources
EXPENDITURE
Other trading activities
Charitable trading costs.
Charitable activities
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
CVA Adjustments
Sundries
Repairs, maintenance and service
charges
Travelling expenses
Legal and professional fees
Motor expenses
Subscriptions
•
Carried forward
40,814
424,037
96,595
3,896
565,342
143,090
265,462
2,747
3,688
3,958
2,160
13,221
1033
49,148
33,992
1,420
7,000
8,628
4,423
398,057
This page does not form part of the statutory financial statements
Page 27
2024
€
108,042
460,571
20,000
9,251
597,864
80,539
253,598
3,693
3,874
6,615
2,125
18,948
6,941
14
15,505
97,244
60,683
2,680
5,750
5,983
483,659
-

•
S.A.D.A.C.C.A Limited
Detailed Statement of Financial Activities
for the year ended 31 March 2025
Charitable activities
Brought forward
Bank charges
Website
Long leasehold
Fixtures and fittings
Motor vehicles
2025
398,057
521
5,930
8,647
4,207
36
417,398
Support costs
Governance costs
Accountancy
Total resources expended
Net income
3,497
563,985
1,357
This page does not form part of the statutory financial statements
Page 28
2024
483,659
493
-
8,647
16
47
492,862
7,720
581,121
16,743