Charity registration number 1088019
Company registration number 03883721 (England and Wales)
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
CONTENTS
Page
Legal and administrative information
1
Trustees' report
2 - 7
Independent examiner's report
8
Statement of financial activities
9
Balance sheet
10
Notes to the financial statements
11 - 20
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
- 1 -
Trustees
Mrs B Virdee Lace
Mr T Al-Jorani
Ms D S Naidu
Mrs K Dickson
Mr R Herd
Mr C Yip
Mrs S Moss
(Appointed 27 February 2025)
Charity number (England and Wales)
1088019
Company number
03883721
Registered office
Unity Centre
17 Cuppin Street
Chester
CH1 2BN
Independent examiner
James Hargreaves FCA
Cholmondeley House
Dee Hills Park
Chester
Cheshire
CH3 5AR
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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

The company exists to eliminate discrimination, particularly race discrimination and promote equality and good relations between persons of different groups. In setting these objectives, the directors have given due consideration to guidance published by the Charity Commission on public benefit.

 

Activities

To achieve its objectives the company provides a wide variety of services to support service users, including ESOL provision, immigration advice, language support, capacity building and other services that help migrant communities, especially refugees and asylum seekers.

 

 

 

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Achievements and performance
Significant activities and achievements against objectives

General

The REC is based at the Unity Centre in Chester but its area of benefit remains that of 'old Cheshire' which includes Halton and Warrington unitary authority areas.

 

In order to progress the work, the charity employed a total of 13 members of staff in this year under review - a chief of staff (director), two part time immigration advisers, two part time information officers, a bi-lingual support worker, a part time volunteer co-ordinator, two part time ESOL support workers, a part time health inequalities worker, a part time Gypsy Traveller community engagement worker and two part time Hong Kong BNO project officers. It also engaged the services of a number of self-employed ESOL tutors and a wide range of volunteers to support its services.

 

 

Immigration advice

The immigration advice service has grown consistently since we registered with the OISC (now the IAA) back in 2019. Karen and Kelda, our immigration advisers have been working to capacity trying to manage the huge numbers accessing the service. One of the key issues is the lack of legal aid organisations in the locality to refer cases to. This is especially true for asylum seekers and the service has therefore been bridging a gap there, taking on asylum seekers who have no representation and no hope of securing any. In the year under review Karen and Kelda continued to attend local asylum hubs across the area to give advice and support as well as managing complex claims like human rights cases, complex family cases and domestic abuse.

 

We had bid for a legal aid contract which would have started in September 2024. Although it was successful, there are a number of complex requirements that we realised we could not meet to start up that contract. However, the organisation remains committed to securing a contract in the future, and in this last year we have become part of the Justice Together Initiative run by Asylum Aid, which provides free support, training and mentoring for organisations on this path.

 

In terms of numbers of cases, the service consistently has over 100 open cases, dealing with all sorts of different types of applications – from applications for ILR to domestic abuse cases. The development of the immigration service is a key priority for the organisation; we know there is a gap in terms of good quality, free immigration support in the area. It cannot be underestimated the importance of being able to support individuals to regularise their immigration status and help them to have a future in the UK.

 

2024 signalled the roll out of eVisas, and to aid this the Home Office released funding for organisations to support the most vulnerable to create an eVisa. We were one of those organisations and we therefore were able to increase the hours of one of our advisers to full time from September 2024. Although this funding has been welcomed, the biggest challenge has been that a lot of the enquiries have been about ‘new flow’ rather than ‘old flow’ cases which is what the funding was aimed at. We have found that many people have already got their eVisa but have got wrong information on it and need further help and assistance which we have given, despite this not falling within the funding. Therefore, there has been an increase in our general enquiries because of the introduction of eVisas.

 

The Unity Centre

 

CHAWREC continued to manage the Unity Centre as a focal point for BME communities. This involves the day to day running of the Centre as well as ensuring legal compliance and maintenance of the building.

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

ESOL

With the increasing demand for ESOL over the last few years, we made significant investment in our staffing in order to meet this need. Last year saw us complete the internal ESOL team with the addition Kelsie Shute as Outreach Manager starting in September 2024. Last year also saw us take on a new contract with Cheshire East council so that we were able to offer ESOL right across the Cheshire area.

 

 

This last year we offered the most classes that we ever had, not only in the Unity Centre, but also in Ellesmere Port, Winsford, Northwich, Crewe and Macclesfield. We are lucky that we have a strong team of staff, tutors and volunteers to support our classes.

 

We have retained specialist support workers –our Arabic support worker, Dina still provides help in lower level classes when needed and we also have retained Iryna as a Ukrainian Support Worker. Having speakers of key languages within the organisation is vital for learners.

 

 

Community Café

The Community Café has remained closed this year to the public, although it is used internally for a variety of events and services including the Craft and Chat group, the asylum hub and as a break time area for our many ESOL classes.

 

One of the continuing problems is water leaking into the café and kitchen area, due to problems with the roof and guttering. This is something we are continuing to work on with Cheshire West & Chester Council to resolve.

 

It remains our intention to get the café open again to the public as a welcoming, multicultural space.

 

Work with Asylum Seekers

Our weekly asylum hub has continued to be a lifeline for many asylum seekers and new refugees. Despite having no specific funding to continue the weekly hub we have managed to maintain it through small grants and donations because we know how needed it is.

 

On the day we try to ensure as many services as possible are available, including our immigration team, health worker and bilingual support workers. Asylum seekers are able to access a cooked meal, refreshments, donations such as hygiene products and a free ESOL class. We also sometimes get funding for activities and days out, so this last year we had an Eid celebration and also was able to take a group to the Arabic Arts Festival in the summer.

 

We know the positive impact of the hub on asylum seekers mental health and so we have campaigned consistently for funding to support this through local commissioners and we remain on the Mental Health Alliance where we promote the needs of this group on a regular basis. We managed to secure some funding to run some mental health support courses for asylum seekers, through CWAC. This has led to us starting art for wellbeing classes for asylum seekers and more recently for Ukrainian women, who we also identified were struggling with their mental health

 

 

 

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -

Policy and Partnerships

 

Partnerships have always played a key role in the organisation; being conscious of the limited resources we have working with others enables us to gain a wider reach. Given that the Director is now the only member of staff with this remit, we have to choose our involvement carefully to give maximum value. We no longer receive funding for involvement in any partnerships, so they must contribute to our wider aims and objectives.

 

Although the pandemic seems a long time ago, its impact has been lasting with changes to the way we work becoming permanent. Staff now all work on a hybrid basis and this remains true of those that we work with. Most of our meetings with partners remain a combination of online and in person – usually every other meeting, although some have stayed solely online. Online does have its advantages as it works out much cheaper – less travel expenses and less time travelling, but it does compromise building relationships.

 

During 2024/25 we have been involved in –

 

Cheshire Gypsy Traveller Strategic Partnership – this looks at issues around Gypsies and Travellers. We, along with other partners get updates on issues around Gypsies and Travellers such as planning applications, unauthorised encampments etc and make representations to ensure fair treatment

 

Halton MAF for Asylum Seekers and Refugees– this group looks at the refugee programmes and asylum seekers coming into Halton area. We continue to play an active role, sharing information and advice around our experiences with refugee communities.

 

Cheshire West Strategic Group on Asylum Seekers and Refugees – this group looks at issues affecting the asylum seeker and refugee communities in Cheshire West and enables us to work together to tackle any problems/issues.

 

Cheshire West 4 Sanctuary– a group that brings together those working with sanctuary seekers across West Cheshire.

 

Prevent Cheshire West – this is a group that keeps abreast of counter terrorism initiatives and discusses any concerns about individuals at risk of radicalisation.

 

Cheshire West Mental Health Alliance – this group brings together voluntary sector organisations around mental health issues, working together to improve the MH system and offer a better deal for service users.

 

NW Asylum Seeker Contract Meeting – this is a group that brings together voluntary sector reps across the NW, with the Home Office, Serco and RSMP to discuss issues around asylum in the region.

 

The Director is also on the Trustee Board at Cheshire West Voluntary Action.

 

Community Development

 

Our community development work is now primarily delivered through our work at the Unity Centre. We no longer have staff to undertake specific work with groups, although we do try to assist them as much as possible; for example providing support with key events like Diwali.

 

All BME community organisations can utilise the Centre’s rooms at a reduced rate (or free), they can have a post box, their own copier code (again at subsidised rates) and we assist with social media, publicity and administration as far as possible.

 

We also continue to facilitate the BME Consultation Panel – which gives community members an opportunity to have a say in policy and practice. Unfortunately, the panel is less used than in previous years, primarily we think because of the reductions in budgets around consultation. However we continue to maintain the panel and each year we run at least one consultation.

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -

Public awareness and campaigns

 

We try to raise awareness of both our organisation and of key issues around race equality through as many avenues as we can. All of our staff have promotional materials, which they use at community events to raise awareness of their work. We undertake ad hoc training for organisations around race equality and more recently around refugee and asylum seekers as this has become a very topical subject with the increase in numbers in our area and the lack of knowledge of many agencies.

 

Like many other charities we lack specific funds or resources for this area of work and so we do what we can with what we have, but are aware that we could certainly do better. We use our website, and also our facebook and twitter pages to best advantage, as well as increasingly whats app to access groups of people such as our learners and get messages out quickly.

 

Transforming Community Engagement with BAME Communities

 

This health related project started in November 2021; because of issues with staffing we were allowed an extension until May 2024 which is when it ended. The project was all about tackling health inequalities in Cheshire East and was funded by NHS Charities Together. It was a partnership between ourselves, Irish Community Care and Pathways looking at how we can tackle health inequalities for BAME communities targeting those most in need.

 

The key elements of the work were:

 

The project only had a couple of months left at the beginning of this reporting period, but we still had Amy, our Gypsy Traveller Community Engagement Officer who was doing some fantastic work with the communities. She wrote up a full report on the needs of Gypsies and Travellers health at the end of the project and organised an event bringing together various agencies to talk about the findings to leave a legacy.

 

Bridging the Gap

 

This project has been successfully extended for 2 years until the end of December 2025. This funding has allowed us to continue to employ a part time health worker to address health inequalities. This post works with BAME communities, helping people to access appropriate healthcare and raising awareness of diseases and health problems that affect BAME communities primarily.

 

Hong Kong BN(O) Project

 

We secured funding from RSMP to continue our project supporting Hong Kongers in the sub region, albeit with a slighty different focus to enable local communities to develop networks. Our two project workers Lionel and Lydia continued to do significant amounts of work to support Hong Kongers in the area, running Conversational English groups in Warrington and Crewe areas, organising events on issues pertinent to Hong Kongers such as employability, education, health and immigration, providing opportunities for socialising as well as one to one support. They also have been organising large scale events for festivals such as Chinese New Year and the mid-Autumn festival.

 

Volunteering for Unity

This year we secured funding from the UK Shared Prosperity Fund through Cheshire West council for a volunteering project – the idea behind it being that it would develop the capacity of the organisation to respond to the increasing demands on its services. We employed a part time volunteer co-ordinator who has developed new policies and procedures for volunteers, ensured they are adequately trained and supported and increased the numbers of volunteers being utilised by the organisation. This has become a fundamental part of our work as it has enabled us to utilise volunteers effectively and developed our capacity significantly.

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
Financial review

With the number of projects and the expansion of the ESOL work, the financial situation is good. However, we are very reliant on unstable funding at the moment and we need to work towards multiyear agreements for core costs. The immigration service is currently unfunded, so we need to find some larger funds to sustain this before we can move towards a legal aid contract. We also have a number of projects coming to an end next year so we will need to secure further funding to continue those.

Reserves policy

Our policy is to have charitable reserves at the level of 25% of unrestricted income and these are currently comfortably in excess of this policy.

Plans for future periods

We plan to continue to deliver our existing services, as well as seeking additional funding, particularly in order to support our work around immigration and refugees/asylum seekers. The building is also in need of some investment, so we will need to seek further funding for this.

 

Structure, governance and management

The company is limited by guarantee, and registered as a charity. It is administered by the trustees, who are also directors of the company.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs B Virdee Lace
Mr T Al-Jorani
Ms D S Naidu
Mrs K Dickson
Mr R Herd
Ms S Burhani
(Resigned 27 February 2025)
Mr C Yip
Mr H Aljanob
(Resigned 22 October 2024)
Mrs S Moss
(Appointed 27 February 2025)
Recruitment and appointment of trustees

Trustees are nominated from the general membership of the organisation and then stand for election at the AGM each year, following the process set out in the Rule Book. However, where there are vacancies through the year, the Board will appoint into those vacancies taking account of the skills set needed for the organisation at that point. Anyone filling a casual vacancy is then required to stand at the next AGM following their appointment.

The Trustees' report was approved by the Board of Trustees.

Mr T Al-Jorani
Trustee
6 October 2025
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
- 8 -

I report to the trustees on my examination of the financial statements of Cheshire Halton + Warrington Race and Equality Centre (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), 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 that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements 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 financial statements 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 financial statements to be reached.

James Hargreaves FCA
Cholmondeley House
Dee Hills Park
Chester
Cheshire
CH3 5AR
17 October 2025
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
5,236
4,197
9,433
42,348
55,947
98,295
Charitable activities
4
41,374
-
41,374
32,076
-
32,076
Other trading activities
5
446,740
165,023
611,763
344,328
98,103
442,431
Investments
6
1,493
-
1,493
2,218
-
2,218
Total income
494,843
169,220
664,063
420,970
154,050
575,020
Expenditure on:
Charitable activities
7
531,410
185,817
717,227
384,829
205,708
590,537
Total expenditure
531,410
185,817
717,227
384,829
205,708
590,537
Net expenditure
(36,567)
(16,597)
(53,164)
36,141
(51,658)
(15,517)
Transfers between funds
-
-
-
9,708
(9,708)
-
Net movement in funds
9
(36,567)
(16,597)
(53,164)
45,849
(61,366)
(15,517)
Reconciliation of funds:
Fund balances at 1 April 2024
178,337
65,476
243,813
132,488
126,842
259,330
Fund balances at 31 March 2025
141,770
48,879
190,649
178,337
65,476
243,813

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 10 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
13
151,684
41,637
Cash at bank and in hand
87,542
240,241
239,226
281,878
Creditors: amounts falling due within one year
14
(48,577)
(38,065)
Net current assets
190,649
243,813
The funds of the charity
Restricted income funds
15
48,879
65,476
Unrestricted funds
16
141,770
178,337
190,649
243,813

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 6 October 2025
Mr T Al-Jorani
Trustee
Company registration number 03883721 (England and Wales)
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
1
Accounting policies
Charity information

Cheshire Halton + Warrington Race and Equality Centre is a public benefit entity and a private company limited by guarantee incorporated in England and Wales. The registered office is Unity Centre, 17 Cuppin Street, Chester, CH1 2BN.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 12 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 13 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
5,236
1,221
6,457
19,357
50
19,407
Grants
-
2,976
2,976
22,991
55,897
78,888
5,236
4,197
9,433
42,348
55,947
98,295
Donations and gifts
General
5,236
1,221
6,457
2,311
50
2,361
Asylum Drop in
-
-
-
17,046
-
17,046
5,236
1,221
6,457
19,357
50
19,407
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
(Continued)
- 14 -
Grants
General fund
-
2,976
2,976
4,800
-
4,800
Hong Kong BNO project
-
-
-
-
55,897
55,897
Afghan support
-
-
-
18,191
-
18,191
-
2,976
2,976
22,991
55,897
78,888
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Charitable activities
General fund
41,374
32,076
5
Income from other trading activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
General fund
17,462
-
17,462
12,000
-
12,000
Unity Centre
14,253
-
14,253
15,117
-
15,117
Contracts
406,931
165,023
571,954
317,211
98,103
415,314
Lord Mayor's Charity
8,094
-
8,094
-
-
-
Other trading activities
446,740
165,023
611,763
344,328
98,103
442,431
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
1,493
2,218
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 15 -
7
Expenditure on charitable activities
Unrestricted funds
Unrestricted funds
2025
2024
£
£
Direct costs
Staff costs
281,543
270,353
Awards & grants
3,000
-
Rent
30,206
28,645
Rates & water
22,865
14,683
Repairs & maintenance
11,373
10,483
Insurance
733
1,848
Other motor & travel costs
7,866
12,787
Legal & professional fees
246,565
148,691
Telephone
4,313
3,946
Other office costs
62,537
51,449
Computer costs
8,990
7,824
Publicity
3,042
270
Books & subscriptions
3,602
1,513
Other costs
25,403
33,599
712,038
586,091
Share of support and governance costs (see note 8)
Governance
5,189
4,446
717,227
590,537
Analysis by fund
Unrestricted funds
531,410
384,829
Restricted funds
185,817
205,708
717,227
590,537
8
Support costs allocated to activities
2025
2024
£
£
Governance costs
5,189
4,446
Analysed between:
Unrestricted funds
5,189
4,446
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
8
Support costs allocated to activities
(Continued)
- 16 -
2025
2024
Governance costs comprise:
£
£
Accountancy
1,207
1,146
Independent examination fees
3,982
3,300
5,189
4,446
9
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
3,982
3,300
10
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
11
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Admin
2
2
Supporting charitable activities
12
8
Total
14
10
Employment costs
2025
2024
£
£
Wages and salaries
281,543
270,353
There were no employees whose annual remuneration was more than £60,000.
12
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 17 -
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
70,714
19,102
Other debtors
2,810
-
Prepayments and accrued income
78,160
22,535
151,684
41,637
14
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
5,133
2,321
Trade creditors
32,143
28,286
Accruals and deferred income
11,301
7,458
48,577
38,065
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 18 -
15
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Big Lottery
(3)
-
-
-
(3)
Refugee Week Evemt
-
1,800
(1,800)
-
-
Bridging the gap
(1,210)
25,212
(15,635)
-
8,367
CWAC E&D Grant
1,665
-
-
-
1,665
CWP Asylum Project
(296)
-
-
-
(296)
Hong Kong BNO Project
22,248
35,514
(38,540)
-
19,222
Household Support fund
1,727
-
-
-
1,727
Transforming BAME Communities
35,949
-
(34,660)
-
1,289
Daresbury contract
5,461
20,850
(16,740)
-
9,571
Learner support
4,777
5,528
(4,354)
-
5,951
Ukrainian Hardship fund
1,101
-
(500)
-
601
Hong Kong BNO Bridging Money
(5,843)
5,326
(7,270)
-
(7,787)
RSMP HK Events
(100)
-
-
-
(100)
Arabic Arts Festival
-
2,440
(2,440)
-
-
Community MH Recovery Courses
-
18,000
(2,704)
-
15,296
Eid Event
-
2,350
(2,350)
-
-
Home Office Evisa
-
8,902
(17,399)
-
(8,497)
John Moores Foundation
-
10,000
(10,000)
-
-
UKSPF
-
33,298
(31,425)
-
1,873
65,476
169,220
(185,817)
-
48,879
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15
Restricted funds
(Continued)
- 19 -
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Big Lottery
(3)
-
-
-
(3)
Gypsy Traveller Research
9,708
-
-
(9,708)
-
Bridging the gap
252
14,965
(16,427)
-
(1,210)
CWAC E&D Grant
1,665
-
-
-
1,665
CWP Asylum Project
(296)
14,317
(14,317)
-
(296)
Hong Kong BNO Project
20,285
45,189
(43,226)
-
22,248
Household Support fund
1,727
-
-
-
1,727
Transforming BAME Communities
80,505
30,009
(74,565)
-
35,949
Daresbury contract
5,566
21,360
(21,465)
-
5,461
Learner support
5,716
14,586
(15,525)
-
4,777
Ukrainian Hardship fund
1,717
-
(616)
-
1,101
Hong Kong BNO Bridging Money
-
6,224
(12,067)
-
(5,843)
RSMP HK Events
-
7,400
(7,500)
-
(100)
126,842
154,050
(205,708)
(9,708)
65,476
16
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
General fund
173,554
494,843
(531,410)
-
136,987
Co-op fund
4,783
-
-
-
4,783
178,337
494,843
(531,410)
-
141,770
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
General fund
127,705
420,970
(384,829)
9,708
173,554
Co-op fund
4,783
-
-
-
4,783
132,488
420,970
(384,829)
9,708
178,337
CHESHIRE HALTON + WARRINGTON RACE AND EQUALITY CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 20 -
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Current assets/(liabilities)
141,770
48,879
190,649
141,770
48,879
190,649
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Current assets/(liabilities)
178,337
65,476
243,813
178,337
65,476
243,813
18
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

19
Limited by guarantee

Cheshire Halton & Warrington Race & Equality Centre is a company limited by guarantee and accordingly does not have a share capital.

 

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after she ceases to be a member.

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