The trustees present their annual report and financial statements for the year ended 31 March 2026.
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, 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 objects of the charity are:
to promote any charitable purposes for the benefit of the community in the area borough of Calderdale and its immediate neighbourhood (the area of benefit) in such charitable ways as the Board of Directors thinks fit and, in particular, the advancement of VCSE groups to improve the quality of life of the community in the area of benefit.
to promote any other charitable purposes within the United Kingdom which are, in the opinion of the Board of Directors, beneficial to the community, with a preference for those in the area of benefit.
to promote and organise co-operation in the achievement of the above purposes and to that end to bring together in council, representatives of the VCSE organisations and statutory authorities within the area of benefit.
The charity's main aims for the year were to:
ensure the continuation of infrastructure services for the sector in Calderdale by enabling a TUPE transfer of staff who previously worked for our VSI Alliance partner, Forum;
undertake a restructure to enable a simplified single point of access to our services. This was one of the key requests from the VCSE sector in the VCSE Strategy;
maintain delivery of existing contracts including the VSI Alliance contract;
lead on new contracts of benefit to the VCSE sector in Calderdale;
play an active role in the changes taking place within the health system through involvement at key meetings and advocate for the VCSE sector as a whole;
continue to lead on the implementation of the VCSE Strategy for Calderdale alongside the VSI Alliance members.
All work undertaken continued to align with VAC objects and the VAC strategy which was refreshed in September 2022.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
In 2025/26, the organisation undertook a major restructure including the TUPE transfer of colleagues from our VSI Alliance partner, Forum; reviewed our roles and ways of working in line with our VAC values and through consistent leadership and team working we have delivered on internal and external priorities as follows:
Internal:
Training and Upskilling of Staff
At the time of transferring Forum staff to VAC, there was also a change of structure from individual specialist roles to broader multiskilled roles. These multi-skilled roles were titled Link Officers and all Link Officers were trained to be able to support requests on a number of different issues. This restructure and upskilling meant that response times to requests for help from the sector shortened and requests were not held up by holidays or absences.
Single Point of Access and Airtable
An integrated single point of access was built into the VAC CRM system. This allows all enquires ies that come in for support (website, email, phone call, in person etc) to be processed in the same place and assigned to a VAC Link Officer for support. The system is also utilised by other VSI Alliance partners like Locality and CMBC for oversight.
A streamlined VCSE Organisation Support Journey pathway was created and all staff have been trained on the process.
Room Hire and Tenancies
2025-2026 Room Rental Income: £45,310 – an increase of £15,527 since 2023-24 financial year
2025 – 2026 Attendees to the building: 1,653 – an increase of 651 (64.97%) since 2023-24
2025 – 2026 Room Rental Hours Used: 2,344 - an increase of 896 hours since 2023-2024
External:
VCSE Strategy Engagement Champions and Community Voices
VAC remained commissioned to deliver, continually improve, and evolve the engagement model for the VCSE sector and local communities on behalf of the Integrated Care Boards (ICBs) for Calderdale and Kirklees.
During 2025/26, alongside Engagement Champions and Community Voices network lunches, the programme maintained online training and introduced a digital refresher module. This strengthened accessibility and enabled communities to more effectively shape and influence local health services.
Across Calderdale, there are now 44 trained Engagement Champions representing 33 organisations. In Kirklees, the Community Voices network includes 63 individuals from 46 organisations, reflecting strong and growing community representation across both places.
Bespoke Engagement projects
Calderdale Council – Transport Strategy Consultation
Funded by Calderdale Council, Engagement Champions supported two phases of the Transport Strategy consultation (July–November 2025). Champions gathered community feedback on draft policies using simplified, persona-based tools to ensure inclusive engagement and high-quality insight.
VCSE investment: £2,643.50
Overgate Hospice – South Asian Community Engagement
Funded by Overgate Hospice, this project addressed identified gaps in engagement with South Asian communities in Calderdale. Engagement Champions gathered insights on access and unmet need, contributing to improved partnership working and the development of culturally appropriate dementia support.
VCSE investment: £995
Winter Pressures – ‘Together We Can’ Campaign (ICB/NHS)
Funded through the winter campaign, Engagement Champions (Nov 2025–Mar 2026) raised awareness of appropriate service use and supported digital inclusion through NHS App community ambassador roles, helping residents access the right care.
VCSE investment: £9,020
Research Engagement Network (REN) – NHS England
Funded by NHS England, VAC supported VCSE Research Champions to promote the Be Part of Research registry. Engagement reached thousands of residents across diverse settings, increasing understanding of research and participation opportunities.
VCSE investment: £8,275
Home Energy Engagement – West Yorkshire Combined Authority (WYCA)
Funded by West Yorkshire Combined Authority (WYCA). VAC worked with WYCA to recruit participants from priority groups facing challenges related to energy costs, home repairs, and access to information.
Engagement Champions continue to find innovative and inclusive ways of engaging individuals and groups, increasing health knowledge, promoting good health and supporting more effective use of NHS services. Overall, Champion activity continues to strengthen links between communities, the NHS and partners, supporting improved health awareness, service access and reduction in health inequalities. In total, £20,893.50 was reinvested into the VCSE sector through participation in engagement activity.
Quality4Health&Wellbeing
Quality 4 Health + Wellbeing (Q4H+W) is a quality accreditation which VAC delivers across Calderdale and Kirklees. The accreditation, originally co-designed with the VCSE and NHS in Calderdale, supports VCSE organisations to demonstrate high quality support and service delivery and evidence the difference they make to service users’ lives (person centred outcomes). It offers assurance for key stakeholders (funders, commissioners, referrers, and service users), increasing opportunities for the VCSE to support and participate in the delivery of the Health, Care and Wellbeing agenda.
Q4H+W is a fully subsidised accreditation for groups delivering services across the Calderdale and Kirklees footprints, demonstrating local place-based system leaders investing in VCSE through a quality approach to promote integration of the VCSE into local service delivery and pathways.
Following strong uptake in 2024/25, the focus in 2025/26 has been on providing tailored, one-to-one support to organisations working towards, or renewing, their accreditation, further strengthening quality and consistency across the sector.
VCSE Strategy for Calderdale
A link giving a summary of the progress made on the VCSE Strategy during 2025-26 is below:
https://www.cvac.org.uk/wp-content/uploads/2026/06/DRAFT-VCSE-Strategy-Progress-Report-2426.pdf
VSIA Contract
A link to delivery statistics for the VSI contract for 2025-26 is given below:
https://www.cvac.org.uk/wp-content/uploads/2026/06/VAC-VSI-202526.pdf
Mental Heath Alliance
The Mental Health Alliance is now established as a regularly convening body and its base strategy is in place (vision/values co-creation completed. Its next key milestones in 2026 is to include identifying priority actions, developing targeted workstreams (e.g., tackling inequalities in emotional health), and cementing links between community insight and statutory planning cycles.
VAC Conference
In April 2025 VAC hosted our second conference since the pandemic at Dean Clough Art Gallery with over 100 attendees.
Future Developments
VAC Sustainability Strategy
We are making progress towards a sustainability strategy and policy to be completed by end of Q3 be sent to and approved by leadership team and the board, and then embedded into VAC later in the year.
Over the coming months, we hope to scope out appropriate grants to apply to for energy efficiency and retrofitting measures at VAC and to go through the carbon accounting process, using the remainder of our initial budget to make small adjustments around the building to support the sustainability journey.
Crisis Resilience Fund (CRF)
VAC has developed a paper on the design of a CRF system to ensure the whole of the VCSE sector can participate and work effectively on crisis resilience objectives. Potential funding for the project is £100,000.
Violence Reduction Partnership
VAC has been awarded a grant of £18,000 for 2026-27 for leading on a series of events and meetings with the purpose of ensuring safer streets within Calderdale.
AI Conference
In June 2026, VAC held a virtual AI Conference for the VCSE sector in collaboration with the Community Foundation for Calderdale.
Embedding People’s Voice in Integrated Neighborhood Health
Integrated Neighbourhood Health (INH) is a way of making care more local, joined up and easier to use for people and communities. VAC is supporting the work to drive a collaborative approach to the development of people’s voice as an integral component of neighbourhood health services across Calderdale - establishing and strengthening ongoing relationships and ways of working between statutory organisations in Integrated Neighbourhood Teams (INT) with local communities and VCSE organisations.
The statement of Financial activities shows income of £946,673 (2025: £1,169,351) and total resource expended of £819,356 (2025: £887,074), resulting in a net surplus of £127,317 (2025: £282,277). The total funds of the charity have increased to £879,962 (2025: £752,645) at 31st March 2026.
The total reserves at the year end are £879,962 (2025 - £752,645). Unrestricted reserves at the year end are £686,234 (2025: £536,143) and restricted funds are £193,728 (2025: £216,502).
The charity aims to maintain unrestricted general reserves at a level of between 3 to 6 months of the resources expended. The main funders of the charity are contractually obliged to give 3 months' notice should they wish to cease funding the charity. The Trustees have considered the need to set aside reserves to ensure:
sufficient funds to continue current activities for a limited period whilst alternative funding was arranged.
adequate funds to discharge all financial and contractual liabilities.
adequate bank balances to cover project funding which is received in arrears.
sufficient funds for potential emergency repairs and renewals, not otherwise funded by grants.
sufficient funds to cover all contingent liabilities as detailed in the annually reviewed reserves policy appendices
The Trustees, having reviewed the financial position of the charity and the reserves policy of retaining unrestricted funds to cover resources expended for a period of 3 to 6 months, consider the level of reserves at the year end to be appropriate.
Our current unrestricted reserves are £686,234 with £238,497 of this amount held as fixed assets including the building and £22,543 designated building fund gives free reserves of £425,194.
Under the Memorandum and Articles of Association, the charity has the power to invest the monies of the charity not immediately required for the furtherance of its objects in or upon such investments, securities or property as may be thought fit subject nevertheless to such conditions (if any) and such consents (if any) as may for the time being be imposed or required by law.
The charity feel that they are not currently able to make investments, but will continue to review the charity's position.
Risk
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. A risk log and a compliance schedule are in place and routinely reviewed by the Board and its sub-committees including a review of relevant legislation over the past year to ensure that the charity remains compliant in all areas.
The majority of our financial transactions continue to be via BACS and our financial procedures are written to manage the risk within this process including rigour around permission levels when using online banking.
The Charity is controlled by its governing document, its Articles of Association, and constitutes a company limited by guarantee, as defined by the Companies Act 2006.
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:
All trustees are appointed on a voluntary basis, and do not receive any remuneration for their time. All expenses reimbursed to trustees are disclosed in the accounts.
Following its introduction in August 2021 an enhanced induction programme continues to be in place and all new trustees are given an induction pack consisting of governing document, background and staffing information, strategic plan, plus relevant information for trustees (e.g., minutes and previous yearly accounts). New trustees also follow a formalised 12 month induction/training programme. Half hourly development sessions have taken place as scheduled prior to each Board meeting focusing on areas for development which are identified by Trustees at the annual away day.
Trustees undertake training as required including Board development activities and away days for strategic planning and development of the organisation. During 2023 the board agreed to introduce ‘Deep Dive’ sessions between Board meetings to enable trustees to gain a fuller understanding of subjects which will enhance future decisions at Board meetings. The Chair and Vice Chair during this year has maintained membership of the Association of Chairs to support our work on Board effectiveness and maturity.
The organisation continually reviews and improves processes linked to the Trustee recruitment and induction process including documentation.
At the time of drafting this report the Charity has 10 Trustees.
All new Trustees are appointed by the Board or elected by the Members to enable achievement of the charitable objects and to ensure:
The organisation remains a going concern
We continue to deliver on our charitable objects for the benefit and advancement of the voluntary and community sector and communities of benefit
Development of the organisation to become sustainable, remain responsive & fit for purpose
All Trustees act in the best interests of the organisation/charity at all times.
During a time of exceptional social and economic challenges, the Board has maintained a focus on ensuring we have been actively supporting the sector and communities we service. We continue to focus on tackling inequality and promoting equality and diversity.
The Board of Trustees administer the charity. In line with our governing document, the board can be made up of up to 12 elected members, (6 individuals and 6 nominees of a member organisation). As the membership model is evolving, Trustees continue to always work in the best interests of the charity.
The Board has an annual cycle of business with meetings scheduled on a bi-monthly basis. Sub-committees have been set up to provide oversight and scrutiny on internal operations including Finance and Risk, People and Culture, Membership and Communications and Projects and Performance. Additional Task & Finish Group meetings are scheduled as required to support continued developments in line with the strategic plan.
The recruitment of new Trustees is undertaken by the Board of Trustees and delegates the responsibility of the day-to-day running of the organisation to the Chief Executive Officer (CEO).
It is the overall responsibility of the CEO to ensure that the charity delivers against the organisational/strategic plan and key performance indicators as set out in all of its funded activities. To ensure all deliverables are being met and on target, the CEO meets those who are responsible for key activity on a monthly basis for information sharing and reporting with a view to managing and mitigating any emerging risks or issues.
VAC continues to be a member of NAVCA (National Association for Voluntary and Community Action) and NCVO (National Council for Voluntary Organisations).
VAC primarily serves the Borough of Calderdale but as the organisation has evolved, we are also responsible for contract delivery in Kirklees. We deliver the Quality4Health & Wellbeing Standard to a number of local, regional and nationally based Voluntary and Community Sector organisations. The focus on quality for the VCS sector is aimed at supporting the sustainability of our sector, i.e., to promote greater opportunities in line with social prescribing and wider developments locally, regionally and nationally.
Through its work VAC develops, and continues to sustain, links with similar organisations across the region and beyond. The VAC CEO is the Calderdale place lead at a system leadership level representing the Voluntary, Community & Social Enterprise (VCSE) Sector and a member of the Power of Communities (formally Harnessing Power of Communities) Programme Board which sits under the West Yorkshire Integrated Care Board (WYICB).
During this year VAC has continued to play the role of VCSE System Lead for the sector in relation to Calderdale Cares Partnership Board, and other strategic boards and forums in Place.
VAC continues to be a member of the Calderdale Health & Wellbeing Board, Health Leads Group, Calderdale Community Collaborative Programme Board (3CPB), Staying Well Board, Ageing Well Board, Active Calderdale Transformation Board, Voluntary Community Sector Chief Officers Forum, Calderdale intelligence Network, Urgent Care Programme Board (UECB), Calderdale’s Communications, Involvement, Equality and Experience Collaborative group (CIEEC) and a range of integrated commissioning forums to ensure Voluntary and Community Sector inclusion and resilience.
Over the year, the charity has worked closely with a range of organisations and partners including Calderdale and Kirklees ICB, Calderdale Council, Kirklees Council, Calderdale and Huddersfield NHS Foundation Trust, South West Yorkshire Partnership Foundation Trust, Calderdale College, North Bank Forum, West Yorkshire Accountancy Service (WYCAS) and Locality.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Voluntary & Community for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the trustees on my examination of the financial statements of Voluntary & Community (the charity) for the year ended 31 March 2026.
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.
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 Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
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
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.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Voluntary & Community is a private company limited by guarantee incorporated in England and Wales. The registered office is The Resource Centre, Hall Street, Halifax, West Yorkshire, HX1 5AY.
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 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.
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.
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.
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.
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.
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:
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.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
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.
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, 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.
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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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.
Room hire
Training income
Rents received
Charitable activities income
Membership fees
Charitable activities income
Premises costs
Repairs and maintenance costs
Office costs
Training costs
Staff and volunteer costs
Project activity
Catering costs
Professional fees
Subscriptions
Advertising and marketing
Finance costs
Other costs
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Land and buildings were valued on an open market basis on 10 February 2022 by Walker Singleton Chartered Surveyors.
The valuation shows a reduction in value from the previous valuation of £350,000, which was undertaken in 2012.
Depreciation of 2% is charged on the value (excluding land) of £185,000 within freehold property, over the remaining 33 years from 31 March 2022. This has resulted in an annual depreciation charge of £5,606.
At 31 March 2026, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses, their carrying amount would have been approximately £117,080 (2025 - £119,600).
Deferred income is included in the financial statements as follows:
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
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.
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 the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the year (2025 - none).
The charity had no material debt during the year.