REGISTERED COMPANY NUMBER: 04015816 (England and Wales)

REGISTERED CHARITY NUMBER: 1088044

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

SALFORD UNEMPLOYED & COMMUNITY RESOURCE

CENTRE LTD.

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

13

TRUSTEES

Mr E C Garner

Councillor W Hinds

Mr G R J Phillips

Ms M Smith (resigned 1.8.24)

Councillor J Walsh

Mr J Youd

S Green

C A Laidlaw

C D Neville

COMPANY SECRETARY

Mr J Youd

REGISTERED OFFICE

84-86 Liverpool Road

Eccles

Manchester

M30 0WZ

REGISTERED COMPANY NUMBER

04015816 (England and Wales)

REGISTERED CHARITY NUMBER

1088044

INDEPENDENT EXAMINER

TC Group

Park House

200 Drake Street

Rochdale

Lancashire

OL16 1PJ

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Salford Unemployed & Community Resource Centre Ltd is established for the relief of poverty as a result of unemployment or other social or economic circumstances among the inhabitants of Salford and the surrounding areas by the provision of advice, information, advocacy and, when necessary, legal representation.

Significant activities

Significant Activities

The following organisations made significant financial contributions during the financial year for which the trustees are extremely grateful. This financial support facilitates the staff and volunteers to provide support services for the most vulnerable people in Salford by tackling inequality and unfairness. This funding has allowed the work and activities of the centre to both continue and develop further.

Funding organisations included:

Salford City Council

Salford OFFA

MACC

Postcode Neighbourhood Trust

Individual Donations

Listed below are the projects carried out in the year to 31 March 2024. These will be reported in greater detail in a separate report which will be presented at the AGM. The cost of living crisis has led to an increase in demand for our services.

1. Welfare Benefits, social care, anti - poverty, social security and disability work.

Our Welfare Rights Officer continues to be funded by a number of funders. Quality publicity materials have ensured that a high level of local vulnerable clients continue to use our free benefit advice service. This service includes disability advice and representation. This level of quality service is at the core of all work undertaken by Salford Unemployed Community Resource Centre (SUCRC ) it ensures that the benefits our clients are entitled to are received.

We have maintained an excellent relationship with the communities across the whole of Salford. In the past 12 months we have again replaced, recruited and trained welfare rights volunteers and further extended our disability advice and representation

2. Employment Law

The Employment Law Officer continues to advise and represent clients in dispute with their employer. During the year the Employment Law Officer advised and represented clients in the following areas of employment law: unfair dismissal, redundancy, discrimination, breach of contract and unlawful deduction from wages. The employment law Officer also helped clients who had started their cases before attending the centre, to prepare their cases for the employment Tribunal.

3. Debt

The Debt and Employment Law Adviser continues to advise clients in dispute with their employer, and to provide advice and support on debts matters. He advises on the different debt solutions that may be available to the client and an explanation of the way that various types of debt solutions work, and the actions creditors can take if a client falls behind with payments, and also safeguards to protect clients from unfair lending or debt collection practices and negotiate with clients creditors.

The current cost of living crisis has led to a reduction in the available funding, but an increase in demand for our services and an increase in the cost of providing the services. We have been successful in the last 12 months in obtaining one off grants to support running costs and the salaries of employees. Our mid to long term strategy is to apply for funding from those.

Public benefit

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aims, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

FINANCIAL REVIEW

Financial position

The results for the year are set out on pages 5 to 13 of the financial statements.

The balance of unrestricted funds at 31 March 2025 was £39,256, and the charity's free reserves were £36,015. The charity had restricted funds of £1,236 as at 31 March 2025.

Reserves policy

To manage financial risks it is a policy of the charity to maintain unrestricted funds which are free reserves of the charity at a level which equate to approximately 3 - 6 months unrestricted expenditure. This provides enough funds to cover management, administration and support costs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a private company limited by guarantee, incorporated in England and Wales, and is governed by its Memorandum and Articles of Association.

Each member's liability is limited to £10 per guarantor. The membership comprises all the current trustees.

Recruitment and appointment of new trustees

The trustees are appointed according to the Articles of Association.

Organisational structure

The trustees are responsible for the strategic management and direction of the organisation. The day to day management is delegated to the co-ordinator. Each year the Board meets for two strategy, six business meetings and once for governance training.

Key management remuneration

There are two key management personnel who were paid a total of £39,891 (2024 - £39,935).

Related parties

One of the trustees, Mr J Youd, was elected a councillor for Salford City Council. The charity received a grant from Salford City Council during the year . Bill Hinds and John Walsh are also councillors

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The major risks, to which the charity is exposed, as identified by the trustees, have been reviewed and systems have been established to mitigate those risks.

These include:-

1. Regular review of the risks the charity may face;

2. The establishment of systems and procedures to mitigate those risks identified in the plan;

3. The implementation of the procedures designed to minimise any potential impact on the charity

should those risks materialise.

Approved by order of the board of trustees on 24 October 2025 and signed on its behalf by:

Mr J Youd - Trustee

Independent examiner's report to the trustees of Salford Unemployed & Community Resource Centre Ltd. ('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.

Independent examiner's statement

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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	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

4.

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.

Vivien Hill FCA

TC Group

Park House

200 Drake Street

Rochdale

Lancashire

OL16 1PJ

24 October 2025

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

99,426

-

99,426

82,359

EXPENDITURE ON

Charitable activities

3

Provision of advice and Information

87,129

1,236

88,365

99,666

NET INCOME/(EXPENDITURE)

12,297

(1,236

)

11,061

(17,307

)

RECONCILIATION OF FUNDS

Total funds brought forward

26,959

2,472

29,431

46,738

TOTAL FUNDS CARRIED FORWARD

39,256

1,236

40,492

29,431

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

3,241

1,236

4,477

6,285

CURRENT ASSETS

Debtors

11

987

-

987

17,661

Cash at bank and in hand

44,670

-

44,670

12,824

45,657

-

45,657

30,485

CREDITORS

Amounts falling due within one year

12

(9,642

)

-

(9,642

)

(7,339

)

NET CURRENT ASSETS

36,015

-

36,015

23,146

TOTAL ASSETS LESS CURRENT LIABILITIES

39,256

1,236

40,492

29,431

NET ASSETS

39,256

1,236

40,492

29,431

FUNDS

13

Unrestricted funds

39,256

26,959

Restricted funds

1,236

2,472

TOTAL FUNDS

40,492

29,431

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 trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

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 each 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.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 24 October 2025 and were signed on its behalf by:

Mr J Youd - Trustee

S Green - Trustee

1.	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 financial statements are prepared on a going concern basis. The Trustees are aware of the need to ensure that adequate funding is received before any expenditure is committed.

Critical accounting judgements and key sources of estimation uncertainty

In the process of applying the entity's accounting policies management have not made any judgements that would have a significant effect on the amounts recognised in the financial statements. No estimations have been made that would have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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 reliably.

Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:-

- when donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.

- when donors impose conditions which have to be fulfilled before the chanty becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been met.

When donors specify that donations and grants, including capital grants, are for particular restricted purposes, but these do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

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 at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures, fittings, and equipment

-

15% reducing balance and 33.33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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.

2.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations

4,426

2,951

Grants

95,000

78,708

Service Income

-

700

99,426

82,359

Grants received, included in the above, are as follows:

2025

2024

£

£

Salford City Council

65,000

65,000

Salford CVS

-

3,708

Peoples Post Code Lottery

25,000

-

Salford Community

-

10,000

Manchester Alliance for Community Care - Cost of living

5,000

-

95,000

78,708

3.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 4)

note 5)

Totals

£

£

£

Provision of advice and Information

83,055

5,310

88,365

4.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2025

2024

£

£

Staff costs

64,871

64,951

Travel

1,272

815

Insurance

1,843

1,639

Light and heat

5,197

7,528

Telephone

2,559

3,378

Postage and stationery

234

247

Educational and promotional materials

172

781

Sundries

1,102

1,247

Repairs and renewals

247

800

Bank charges

92

102

Rent and rates

1,279

626

Subscriptions

581

601

Office supplies and equipment

1,748

1,981

Training and trainer

50

50

Employment law advisor

-

8,000

Carried forward

81,247

92,746

2025

2024

£

£

Brought forward

81,247

92,746

Depreciation

1,808

1,909

83,055

94,655

5.	SUPPORT COSTS

Governance

costs

£

Provision of advice and Information

5,310

6.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

1,808

1,909

7.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

2025

2024

£

£

Trustees' expenses

289

270

One of the trustees had charity expenses reimbursed.

8.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2025

2024

Management & administration

3

3

No employees received emoluments in excess of £60,000.

9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

78,651

3,708

82,359

EXPENDITURE ON

Charitable activities

Provision of advice and Information

90,801

8,865

99,666

NET INCOME/(EXPENDITURE)

(12,150

)

(5,157

)

(17,307

)

RECONCILIATION OF FUNDS

Total funds brought forward

39,109

7,629

46,738

TOTAL FUNDS CARRIED FORWARD

26,959

2,472

29,431

10.	TANGIBLE FIXED ASSETS

Fixtures,

fittings,

Plant and

and

machinery

equipment

Totals

£

£

£

COST

At 1 April 2024 and 31 March 2025

6,425

38,519

44,944

DEPRECIATION

At 1 April 2024

6,155

32,504

38,659

Charge for year

41

1,767

1,808

At 31 March 2025

6,196

34,271

40,467

NET BOOK VALUE

At 31 March 2025

229

4,248

4,477

At 31 March 2024

270

6,015

6,285

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

987

17,661

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Social security and other taxes

3,616

1,505

Accruals and deferred income

6,026

5,834

9,642

7,339

13.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

26,959

12,297

39,256

Restricted funds

CVS grant for stair lift

2,472

(1,236

)

1,236

TOTAL FUNDS

29,431

11,061

40,492

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

99,426

(87,129

)

12,297

Restricted funds

CVS grant for stair lift

-

(1,236

)

(1,236

)

TOTAL FUNDS

99,426

(88,365

)

11,061

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

£

£

Unrestricted funds

General fund

39,109

(12,150

)

26,959

Restricted funds

Alex Ferry Foundation

7,629

(7,629

)

-

CVS grant for stair lift

-

2,472

2,472

7,629

(5,157

)

2,472

TOTAL FUNDS

46,738

(17,307

)

29,431

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

78,651

(90,801

)

(12,150

)

Restricted funds

Alex Ferry Foundation

-

(7,629

)

(7,629

)

CVS grant for stair lift

3,708

(1,236

)

2,472

3,708

(8,865

)

(5,157

)

TOTAL FUNDS

82,359

(99,666

)

(17,307

)

Details of the Restricted funds

1. Alex Ferry Foundation - Grant towards debt advice

2. Salford CVS grant for installation of stair lifts

14.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025 apart from those detailed in the Trustees Report and the note relating to trustees expenses.