SET CENTRE

Registered charity 1170903 · accounts filings on the Charity Commission register · also known as SET

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Latest income
£1.6m
Latest spending
£1.8m
Registered
2016
Accounts read
FY2024

Financial health, per its FY2024 accounts

The accounts state that the charity recorded a deficit of £201,238 for the year, resulting in negative net assets of £324,292 at the end of 2024. The trustees attribute this primarily to significant upfront investment in new sites opened late in the year, noting that these sites have since begun to recover losses. Despite the negative net assets, the trustees maintain a going concern basis, expecting surplus funds in the following twelve months.

What the accounts disclose

Reserves policy: increase the annual surplus by £100,000 per annum to build further reserves (held: £-324k)
SET aims to increase the annual surplus by £100,000 per annum to build further reserves.
Per its FY2024 accounts as filed with the Charity Commission.
Going concern: noted by the trustees or auditor
We draw attention to note 21 in the financial statements, which indicates that charity's negative net assets may effect the charity's ability to continue as a going concern. The trustees have addressed this issue and of the opinion that charity will have surplus funds in the following tewelve months period. Our opinion is not modified in respect of this matter.
Per its FY2024 accounts as filed with the Charity Commission.
Related-party transaction: Rex Refreshments Ltd
Rental payments of £36,000 were received in the year from Rex Refreshments Limited in respect of the year to 31 December 2024. In addition, a further £4,675.34 of rental payments for FY25 were made in advance along with a nil interest loan of £31,824.66 to ease cash flow. At the year end, £4,675.34 was still owing to Rex Refreshments Limited. The amounts advance are unsecured and repayable on demand.
During the year, the Charity was in receipt of cash advances and loans from senior management of £47,318.67 to fund day today operations, of which no interest was charged. At the year ended 31 December 2024 the total amounts due to be repaid was £10,059.95 which is repayable on demand and unsecured. — page 50
Per its FY2024 accounts as filed with the Charity Commission.
Related-party transaction: Senior Management Loans
Rental payments of £36,000 were received in the year from Rex Refreshments Limited in respect of the year to 31 December 2024. In addition, a further £4,675.34 of rental payments for FY25 were made in advance along with a nil interest loan of £31,824.66 to ease cash flow. At the year end, £4,675.34 was still owing to Rex Refreshments Limited. The amounts advance are unsecured and repayable on demand.
During the year, the Charity was in receipt of cash advances and loans from senior management of £47,318.67 to fund day today operations, of which no interest was charged. At the year ended 31 December 2024 the total amounts due to be repaid was £10,059.95 which is repayable on demand and unsecured. — page 50
Per its FY2024 accounts as filed with the Charity Commission.

Accounts audited by Axis Accountants Ltd. Discloses 5 of 6 completeness components.

Structured financials (annual return, FY ending 31/12/2024)

Total income
£1.6m
Total spending
£1.8m
Reserves (reported)
£52k
Employees
19

Reported reserves equal ~0.4 months of spending — in the bottom quarter for charities its size (median 4.8 months; benchmarks).

Trustees

Trustee list from the Charity Commission register (current, not historical).

Operates in: Throughout England And Wales

Income and spending

Financial year endIncomeSpending
31/12/2024£1.6m£1.8m
31/12/2023£1.5m£1.5m
31/12/2022£1.3m£1.3m
31/12/2021£896k£1.0m
31/12/2020£271k£270k

Common questions

Is SET CENTRE financially healthy?

The accounts state that the charity recorded a deficit of £201,238 for the year, resulting in negative net assets of £324,292 at the end of 2024. The trustees attribute this primarily to significant upfront investment in new sites opened late in the year, noting that these sites have since begun to recover losses. Despite the negative net assets, the trustees maintain a going concern basis, expecting surplus funds in the following twelve months. Its FY2024 accounts were audited by Axis Accountants Ltd.