Roshni Sheffield Asian Women's Resource Centre Charity Accounts

COMPANY REGISTRATION NUMBER: 08180451

CHARITY REGISTRATION NUMBER: 1149134

Roshni Sheffield Asian Women's Resource Centre

Company Limited by Guarantee

Unaudited Financial Statements

31 March 2026

Roshni Sheffield Asian Women's Resource Centre

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2026

	Page

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	6

Statement of financial activities (including income and expenditure account)	7

Statement of financial position	8

Notes to the financial statements	9

Roshni Sheffield Asian Women's Resource Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2026

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2026 .

Reference and administrative details

Registered charity name	Roshni Sheffield Asian Women's Resource Centre

Charity registration number	1149134

Company registration number	08180451

Principal office and registered	444 London Road
office	Sheffield
	S2 4HP
	United Kingdom

The trustees

	Asha Akram	(Appointed 23 October 2025)
	Shahnaz Bano (Secretary)
	Asima Khan
	Yasmeen Shah	(Resigned 17 April 2025)
	Kalpana Desai (Chairperson)
	Ghazala Munir
	Nalini Popat	(Resigned 17 April 2025)
	Farhana Zaman
	Najma Carles
	Zohran Choudhry (Vice Chairperson)
	Fazeela Hussain	(Resigned 23 October 2025)

Independent examiner	Stephen Allen ACA FCCA
	Part of BHP
	Omega Court
	364-366 Cemetery Road
	Sheffield
	S11 8FT

Structure, governance and management

Governing document

The Centre is a registered charitable company limited by guarantee, governed by its Memorandum and Articles of Association and managed by a voluntary Management Committee. It has 630 members and employs 2 full-time and 16 part-time staff, while also providing student placement opportunities for young women.

The charity was incorporated on 15 August 2012 and commenced its activities on 1 April 2013, taking over the assets, liabilities and activities of the former unincorporated charity, Roshni Sheffield Asian Women's Resource Centre .

In April 2024, Roshni Kitchen, the charity's social enterprise arm, opened to the public. It provides healthy South Asian food while creating volunteering, training and employment opportunities for women and generating unrestricted income to support the charity's work.

The Centre remains committed to equality, diversity and confidentiality through its Equal Opportunities and Confidentiality Policies. During the year, a Staff Health and Wellbeing Policy was introduced to further support employee wellbeing. There have been no other significant changes to the charity's policies during the year.

Appointment of Management Committee

Trustees, who are also directors for the purpose of company law, are appointed as members of the management committee whether through death or resignation of an existing trustee.

Trustee induction and training

New trustees are encouraged to attend short training sessions to familiarise themselves with the charity and the context within which it operates. These cover:

- The obligations of Management Committee Members

- Resourcing and the current financial position as set out in the latest published financial statements

- Future plans and objectives

Trustees are provided with the Charity Commissions guide "the Essential Trustee" and the latest financial statements.

Risk management

The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.

Related parties

There were no related party transactions requiring disclosure during the year.

Objectives and activities

How our activities deliver public benefit

Roshni is a central resource centre for information, advice and support; the primary purpose of the charity is the advancement of education (including social and physical training) of Asian Women in the City of Sheffield.

The trustees consider that they have complied with the duty as set out in section 4 of the Charities Act 2011 to have due regard to guidance published by the Charity Commission, including public benefit guidance. One of the primary purposes of the charity is to provide the enhancement of education, including social and physical training of Asian Women in the City of Sheffield. This is fulfilled by the provision of the Roshni Kitchen service, along with other activities arranged by the charity.

Achievements and performance

The centre delivered services to 1086 women in the city and 57 older women received support over the year through the following services and activities:

- Supported 1,086 South Asian women through our wide range of services, including advocacy, mental health support, counselling, employment and training opportunities, social activities and crisis support.

- Delivered the South Asian Elders Project, supporting 57 older women from communities across Darnall and Central Sheffield to improve their health awareness, adopt healthier lifestyles and reduce social isolation through regular activities and information sessions.

- Provided language-specific support to 278 women through our Empowerment Circle service, helping them overcome language and cultural barriers and successfully access mainstream health, housing, welfare and community services.

- Supported 54 women through our bilingual and culturally specific counselling service, providing women with safe, accessible therapeutic support in their preferred language.

- Engaged over 60 volunteers, who made a significant contribution across the organisation, supporting administration, classroom learning, advocacy, counselling, Roshni Kitchen, fundraising activities, and community events. Their time, skills, and commitment strengthened our services, expanded our reach, and enabled us to support more women and families across the community.

- Supported 123 women experiencing financial hardship by providing nutritious meals from Roshni Kitchen, while also engaging them in workshops and community events. These sessions raised awareness of key issues including domestic abuse, mental health, financial literacy, and personal wellbeing, empowering women to make informed decisions, build confidence, and access the support and services they need.

- Holiday Activities & Food Programme sessions delivered to 224 children in receipt of free school meals in the school holidays.

- Day trips and events were organized and delivered throughout the year. Day trips were taken up by 204 Asian women and children.

- Bilingual Counselling provided to 54 women and a further 35 women are currently on our waiting list.

- Supported 39 new clients experiencing Domestic Abuse, of which, 24 had No Recourse to Public Funds, leaving them without access to mainstream financial support and 37 of them needed language support as they had little or no English language skills.

This year, we have invested in staff training in Coaching techniques and Trauma Informed practice, strengthening our ability to provide compassionate, person centred support. Our Empowerment Circle project has been establishing strong foundations for delivering a new holistic, trauma-informed model of support for women facing multiple and complex disadvantages. The weekly advocacy drop in service has continued to run on a weekly basis providing a vital lifeline for women who need immediate support for women experiencing financial hardship, housing instability and barriers to accessing services; whilst also building community capacity through volunteer involvement.

As part of the Connecting Communities Programme, the Elders Project has continued to support older South Asian women by improving their health and wellbeing and reducing social isolation and loneliness through regular social eating sessions. These sessions remain extremely popular, providing opportunities for women to access information, build friendships and stay connected within their communities.

In response to women's health concerns and feelings of isolation, we have also continued to deliver weekly chair aerobics sessions via Zoom. Many women have gone on to participate in our Walks for Wellbeing and other health initiatives delivered across the city, helping them become more active and engaged in their communities. Others have progressed into volunteering roles, contributing to both Roshni Kitchen and the Roshni Garden.

This year, we also worked in partnership with the NHS to help develop a culturally appropriate Type 2 Diabetes Healthy Eating Plate for the South Asian community. The resource has been designed to provide practical dietary guidance that reflects traditional South Asian foods and eating habits, helping people make healthier choices while managing or reducing their risk of Type 2 diabetes. This work has supported our wider aim of improving health awareness and tackling health inequalities within the communities we serve.

The past year has also seen the continued growth of Roshni Kitchen, our social enterprise, which has gone from strength to strength. We have expanded our catering services and now provide pop-up food stalls at events across the city. The café continues to serve healthy, Ayurvedic-inspired meals to the public while also providing nutritious meals, free of charge, to vulnerable women accessing our services who are experiencing poverty or have limited or no access to cooking facilities.

Volunteering remains at the heart of the Roshni Kitchen project. Over the past year, we have supported 26 volunteers to develop new skills, gain valuable work experience and achieve accredited qualifications, helping to improve their confidence, employability and future career prospects. Many of our volunteers have progressed into further training, employment or taken on increased responsibilities within the organisation, demonstrating the important role that volunteering plays in empowering women and strengthening our local communities.

Financial review

The principal funding sources of the organisation during the year were Sheffield City Council, The Big Lottery Fund, Lloyds Foundation, Islamic Relief, Smallwood Trust, Sharrow Community Forum amongst others (see note 5).

Investment policy

The constitution authorises the trustees to make and hold investments using the general funds of the charity, but no such investments are currently held.

Reserves policy

It is the policy of the charity to build up the level of unrestricted funds to a level which equate to approximately 4 months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs. At the year end the charity had unrestricted reserves of £92,340 and restricted reserves of £31,353, making a total of £123,693. The unrestricted reserves are sufficient to meet the policy in place to cover unrestricted expenditure. At the year end the remaining restricted funds relate to 1 donation only.

During the year a deficit of £138,861 was made compared to a small surplus in the prior year of £1,327. There was £160,979 less of donations and legacies in the year compared to the prior year. This shortfall in income was partly offset by the £49,618 growth in revenue from the Roshni Kitchen. This growth in revenue from the Kitchen leaves the charity £108,385 down on revenue compared to the prior year. The bulk of the shortfall was on restricted donations which happended in the prior year.

Plans for future periods

In the coming year we will continue to expand our Power to Change programme, delivered to women who have experienced domestic Abuse. The programme supports survivors to rebuild their lives through sessions focussed on self-esteem, confidence, healthy relationships, recognizing abusive behaviours, setting boundaries, emotional resilience and personal empowerment. We will also continue to develop the reach of Roshni Kitchen around the city and will explore ways of expanding our business venture.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 8 September 2026 and signed on behalf of the board of trustees by:

Kalpana Desai (Chairperson)

Trustee

Roshni Sheffield Asian Women's Resource Centre

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Roshni Sheffield Asian Women's Resource Centre

Year ended 31 March 2026

I report to the trustees on my examination of the financial statements of Roshni Sheffield Asian Women's Resource Centre ('the charity') for the year ended 31 March 2026.

Responsibilities and basis of report

As the trustees of the company (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 ('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 the 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

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a 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:

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

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 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 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 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.

Stephen Allen ACA FCCA Independent Examiner

Part of BHP Omega Court 364-366 Cemetery Road Sheffield S11 8FT

8 September 2026

Roshni Sheffield Asian Women's Resource Centre

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2026

	2026			2025
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations and legacies	5	99,164	175,205	274,369	435,348
Charitable activities	6	90,226	–	90,226	37,875
Investment income	7	698	–	698	455
		---------	---------	---------	---------
Total income		190,088	175,205	365,293	473,678
		---------	---------	---------	---------

Expenditure

Expenditure on charitable activities	8,9	271,838	232,316	504,154	472,351
		---------	---------	---------	---------
Total expenditure		271,838	232,316	504,154	472,351
		---------	---------	---------	---------

	---------	---------	---------	---------
Net (expenditure)/income and net movement in funds	( 81,750)	( 57,111)	( 138,861)	1,327
	---------	---------	---------	---------

Reconciliation of funds

Total funds brought forward	174,090	88,464	262,554	261,227
	---------	---------	---------	---------
Total funds carried forward	92,340	31,353	123,693	262,554
	---------	---------	---------	---------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Roshni Sheffield Asian Women's Resource Centre

Company Limited by Guarantee

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible fixed assets	16	59,129	76,716

Current assets

Debtors	17	3,843	4,362
Cash at bank and in hand		77,299	193,377
		-------	---------
		81,142	197,739

Creditors: amounts falling due within one year	18	16,578	11,901
		-------	---------
Net current assets		64,564	185,838
		---------	---------
Total assets less current liabilities		123,693	262,554
		---------	---------
Net assets		123,693	262,554
		---------	---------

Funds of the charity

Restricted funds		31,353	88,464
Unrestricted funds		92,340	174,090
		---------	---------
Total charity funds	20	123,693	262,554
		---------	---------

For the year ending 31 March 2026 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- 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 ;

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

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

These financial statements were approved by the board of trustees and authorised for issue on 8 September 2026 , and are signed on behalf of the board by:

Kalpana Desai (Chairperson)

Trustee

Roshni Sheffield Asian Women's Resource Centre

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 444 London Road, Sheffield, S2 4HP, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

Roshni - Sheffield Asian Women's Resource Centre meets the definition of a public entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

Despite the charity being in deficit for the year to 31st March 2026, the current period shows a surplus. Given the current year performance and the reserves at 31st March 2026, the accounts have been prepared on a going concern basis.

Disclosure exemptions

In line with the Charities SORP (FRS102) Update Bulletin 1: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property	-	2% straight line
Fixtures and fittings	-	25% reducing balance and straight line
Cafe/Kitchen Equipment	-	25% straight line

A full year's depreciation is charged in the year of acquisition and none in the year of disposal. Assets costing less than £100 are not capitalised but are treated as resources expended in the period in which the cost is incurred.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions in respect of the charity's defined contribution pension scheme are charged to the income and expenditure account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.

4. Limited by guarantee

The company is limited by guarantee, with a liability of members in case of winding up of £1.

5. Donations and legacies

Unrestricted Funds	Restricted Funds	Total Funds 2026
£	£	£

Grants

Sheffield City Council Core Service Grant	–	60,000	60,000
VAS	–	4,000	4,000
The National Lottery Community Fund	–	91,310	91,310
The Henry Smith Charity	–	–	–
SCC Connecting Communities Grant	20,000	–	20,000
Synergy Sheffield Mental Health Alliance	–	–	–
Islamic Relief Worldwide	3,000	–	3,000
Sharrow Community Fund (Playscheme)	25,176	–	25,176
Misc Grants	13,184	–	13,184
Police & Crime Comissioner	–	–	–
Smallwood Trust	–	19,895	19,895
Lloyds Bank Foundation	25,000	–	25,000

Other donations and legacies

Other donations and income	12,804	–	12,804
	-------	---------	---------
	99,164	175,205	274,369
	-------	---------	---------

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Grants

Sheffield City Council Core Service Grant	–	60,000	60,000
VAS	–	500	500
The National Lottery Community Fund	–	143,008	143,008
The Henry Smith Charity	–	74,700	74,700
SCC Connecting Communities Grant	20,000	–	20,000
Synergy Sheffield Mental Health Alliance	–	23,819	23,819
Islamic Relief Worldwide	27,000	–	27,000
Sharrow Community Fund (Playscheme)	19,267	–	19,267
Misc Grants	3,200	–	3,200
Police & Crime Comissioner	–	2,500	2,500
Smallwood Trust	–	19,839	19,839
Lloyds Bank Foundation	27,500	–	27,500

Other donations and legacies

Other donations and income	14,015	–	14,015
	---------	---------	---------
	110,982	324,366	435,348
	---------	---------	---------

6. Charitable activities

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Other donations	4,380	4,380	1,647	1,647
Kitchen/Cafe income	85,846	85,846	36,228	36,228
	-------	-------	-------	-------
	90,226	90,226	37,875	37,875
	-------	-------	-------	-------

7. Investment income

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
UK bank interest received	698	698	455	455
	----	----	----	----

8. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Support of Asian Women in the City of Sheffield	207,873	232,316	440,189
Support costs	63,965	–	63,965
	---------	---------	---------
	271,838	232,316	504,154
	---------	---------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Support of Asian Women in the City of Sheffield	136,450	266,760	403,209
Support costs	69,141	–	69,142
	---------	---------	---------
	205,591	266,760	472,351
	---------	---------	---------

9. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2026	Total fund 2025
	£	£	£	£
Support of Asian Women in the City of Sheffield	440,189	61,387	501,576	469,762
Governance costs	–	2,578	2,578	2,589
	---------	-------	---------	---------
	440,189	63,965	504,154	472,351
	---------	-------	---------	---------

10. Analysis of support costs

	Support of Asian Women in the City of Sheffield	Total 2026	Total 2025
	£	£	£
Premises	23,687	23,687	21,993
Communications and IT	11,920	11,920	10,986
General office	2,292	2,292	4,768
Finance costs	45	45	207
Governance costs	2,580	2,580	2,586
Support costs - Other costs	23,441	23,441	28,602
	-------	-------	-------
	63,965	63,965	69,142
	-------	-------	-------

11. Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

12. Net (expenditure)/income

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

	2026	2025
	£	£
Depreciation of tangible fixed assets	17,587	24,538
	-------	-------

13. Independent examination fees

	2026	2025
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	2,580	2,586
	------	------

14. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2026	2025
	£	£
Wages and salaries	216,514	253,389
Employer contributions to pension plans	11,266	11,941
	---------	---------
	227,780	265,330
	---------	---------

In addition to these costs there is £33,183 of staff costs included within the Roshni Kitchen expenses.

The average head count of employees during the year was 14 (2025: 14 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2026	2025
	No.	No.
Project workers	12	12
Management	1	1
Finance & administration	1	1
	----	----
	14	14
	----	----

No employee received employee benefits of more than £60,000 during the year (2025: Nil).

The amount paid for key management personnel in the year is £52,720.

15. Trustee remuneration and expenses

Trustees received no remuneration or expenses during the year.

16. Tangible fixed assets

	Long leasehold property	Fixtures and fittings	Cafe/Kitchen Equipment	Total
	£	£	£	£
Cost
At 1 Apr 2025 and 31 Mar 2026	65,046	40,611	62,203	167,860
	-------	-------	-------	---------
Depreciation
At 1 Apr 2025	25,676	35,798	29,670	91,144
Charge for the year	1,301	731	15,555	17,587
	-------	-------	-------	---------
At 31 Mar 2026	26,977	36,529	45,225	108,731
	-------	-------	-------	---------
Carrying amount
At 31 Mar 2026	38,069	4,082	16,978	59,129
	-------	-------	-------	---------
At 31 Mar 2025	39,370	4,813	32,533	76,716
	-------	-------	-------	---------

17. Debtors

	2026	2025
	£	£
Trade debtors	1,291	2,332
Prepayments and accrued income	2,552	2,030
	------	------
	3,843	4,362
	------	------

18. Creditors: amounts falling due within one year

	2026	2025
	£	£
Accruals and deferred income	2,580	2,460
Social security and other taxes	5,180	3,990
Other creditors	8,818	5,451
	-------	-------
	16,578	11,901
	-------	-------

19. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 11,266 (2025: £ 11,941 ).

20. Analysis of charitable funds

Unrestricted funds

	At 1 Apr 2025	Income	Expenditure	At 31 Mar 2026
	£	£	£	£
General funds	174,090	190,088	(271,838)	92,340
	---------	---------	---------	-------

	At 1 Apr 2024	Income	Expenditure	At 31 Mar 2025
	£	£	£	£
General funds	230,369	149,312	(205,591)	174,090
	---------	---------	---------	---------

Restricted funds

	At 1 Apr 2025	Income	Expenditure	At 31 Mar 2026
	£	£	£	£
Sheffield City Council Core Services Grant	–	60,000	(60,000)	–
The National Lottery Community Fund	17,630	91,310	(77,587)	31,353
The Henry Smith Charity	49,500	–	(49,500)	–
Darnall Ward Pot - Move More	–	–	–	–
SY Police & Crime Commissioner	–	–	–	–
SY Community Foundation: Cost of Living work with clients	–	–	–	–
VAS	–	4,000	(4,000)	–
Synegy Sheffield Mental Health Alliance	18,447	–	(18,447)	–
Smallwood Trust	2,887	19,895	(22,782)	–
	-------	---------	---------	-------
	88,464	175,205	(232,316)	31,353
	-------	---------	---------	-------

	At 1 Apr 2024	Income	Expenditure	At 31 Mar 2025
	£	£	£	£
Sheffield City Council Core Services Grant	–	60,000	(60,000)	–
The National Lottery Community Fund	–	143,008	(125,378)	17,630
The Henry Smith Charity	25,200	74,700	(50,400)	49,500
Darnall Ward Pot - Move More	1,230	–	(1,230)	–
SY Police & Crime Commissioner	(78)	2,500	(2,422)	–
SY Community Foundation: Cost of Living work with clients	4,506	–	(4,506)	–
VAS	–	500	(500)	–
Synegy Sheffield Mental Health Alliance	–	23,819	(5,372)	18,447
Smallwood Trust	–	19,839	(16,952)	2,887
	-------	---------	---------	-------
	30,858	324,366	(266,760)	88,464
	-------	---------	---------	-------

21. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Tangible fixed assets	59,129	–	59,129
Current assets	49,789	31,353	81,142
Creditors less than 1 year	(16,578)	–	(16,578)
	-------	-------	---------
Net assets	92,340	31,353	123,693
	-------	-------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Tangible fixed assets	76,716	–	76,716
Current assets	109,275	88,464	197,739
Creditors less than 1 year	(11,901)	–	(11,901)
	---------	-------	---------
Net assets	174,090	88,464	262,554
	---------	-------	---------

Grants received / released in the year were given for the following purposes:

- Sheffield City Council: To fund payroll costs (including those of the centre co-ordinator and administrator) and other project and centre running costs

- The National Lottery Community Fund: To fund the Empowerment Project staff, volunteers and related project running costs

- Sharrow Community Forum (HAF):To provide a range of face-to-face activities with food aimed predominantly at children eligible for Free School Meals (FSM) over the school holidays

- SCC Covid Recovery Grant: Funding to support and encourage clients to follow government guidelines over the Covid period

- NHS Sheffield Integrated Care Board: Funding to provide practical & emotional support to reduce stress & anxiety in individuals who have tested Covid positive or who are self-isolating

- South Yorkshire Police & Crime Commissioner: Victim Services Funding, Domestic Abuse Workers and DIYA young people's project for Clients affected by Domestic abuse & sexual violence

- Digital Literacy Projects: For marginalized women from the South Asian community in Sheffield who have been affected by COVID-19

- Zest Community: Live Lighter: Cooking and exercise classes

- The Henry Smith Charity: Empowerment circle

- The Talbot Trusts: Move More continuation sessions

- SY Community Foundation: Cost of Living work with clients

- Voluntary Action Sheffield : Long Covid Support

- Darnall Ward Pot (Move More): To Support building of capacity (staff time) locally, in a way which enables the hub to deliver or inform physical activity assets

- Synergy Sheffield Mental Health Allaince: Supporting mental health through bilingual counselling projects

- Smallwood Trust: Helping women to feed themselves and their children at the points in their lives when they are most vulnerable financially and mentally

- Islamic Relief:Providing bilingual counselling and theraphy services to women who have expreienced domestic abuse.

There are sufficient resources held in an appropriate form to enable each of the restricted funds to be applied in accordance with its relevant restrictions.

22. Related parties

There are no related party transactions in the year that require disclosure within these accounts.