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2023-03-31-accounts

Company number: 2802745 Charity Number: 1028464

African Caribbean Care Group

Report and financial statements For the year ended 31[st] March 2023

African Caribbean Care Group

Reference and administrative information

for the year ended 31[st] March 2023

Company number 2802745 Charity number 1028464 Registered office and operational address Claremont Resource Centre, 2 Jarvis Road Hulme, Manchester, M15 5FS

Directors The Directors who served during the year and up to the date of this report were as follows:

Ms M Weir Chair / Secretary Mrs V James (resigned 19[th] August 2022) Mr G St John Gillet Ms P Hanley Mr R Hill Ms P Gaye (appointed 30[th] November 2022)

Bankers Metro Bank

One Southampton Row, London, WC1B 5HA

Independent Christy Lau FCCA CTA DChA, Slade & Cooper Limited examiner Beehive Mill, Jersey Street, Ancoats Manchester, M4 6JG

1

African Caribbean Care Group

Directors’ annual report

for the year ended 31[st] March 2023

The Directors present their report and the unaudited financial statements for the year ended 31st March 2023.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

The principal activity of the charity is to promote the welfare of older people of African Caribbean descent, in Manchester and neighbouring districts, by advancing education and promoting the physical, social and mental health well-being of the beneficiaries. However, the charity is now reaching out to people of all ages.

The main activities undertaken in relation to those purposes.

Advocacy Luncheon Club Delivered Meals
Service
Supported Bathing
Carer Support Health Promotion Befriending Health Checks
Continuous Review
and Assessment
Health and Wellbeing
Services
Transport Nurse Drop In Clinic
Dementia Care and
Support
Care at Home
Services
Personal Care and
Support
Excursions
Carers Manchester
Central Partnership
Holistic Therapies Partnership
Working
Digital Lounge
Claremont Food Bank Information and
Advice
Wellbeing Activities Fitness Sessions

The Directors review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The Directors report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the Directors ensure the charity's aims; objectives and activities remain focused on its stated purposes.

The Directors have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the Directors consider how planned activities will contribute to the aims and objectives that are set.

Achievements and performance

The charity's main activities and those it tries to help are described below. There has been a continual increase in demand for ACCG services. To meet this demand, the charity has reviewed our operational practices to ensure we continue to deliver services in the most efficient and effective manner.

The charitable activities focus on the health and wellbeing of African Caribbean Adults and are undertaken to further ACCG’s charitable purposes for the public benefit. In planning our activities for the year we kept in mind the Charity Commission’s guidance on public benefit at our Directors meetings.

2

African Caribbean Care Group

Directors’ annual report

for the year ended 31[st] March 2023

Introduction

The past year has been a busy year for the charity, and we have seen a continued and increased need for the services we offer. Our Day Service is now back at pre-pandemic levels in terms of service user numbers, and we are responding to the changing needs of those accessing our support.

The ACCG’s reach into neighborhood’s has significantly increased this year. We have achieved this with the support of funding to increase the team with an Operations Manager to support the Chief Executive with strategic plans which include the acquisition, expansion, and refurbishment of the Claremont Centre. The Welfare Rights Advisor has contributed to service users of pension age maximising their income, as many older people are not claiming benefits they are entitled to. Funding was also received to increase ACCG’s Community connections and engagement.

The cost-of-living crisis has been challenging for many people who welcomed additional income that ACCG distributed with the support of partner organisations.

ACCG has also welcomed volunteers who have been invaluable to the support provided to the community.

Through working in partnership with other Organisations service users have told us how they have thoroughly enjoyed and welcomed the diverse services and support ACCG provided to them.

Activities and Services

Health Promotion

To combat the disproportionate health inequalities that black and minority ethnic people face, over the past year, ACCG hosted several health education forums and workshops, which includes our monthly Diabetes forum, Cancer Awareness sessions for Breast and Prostate cancer, Nutrition and Hydration Sessions which aim to inform attendees of how to spot signs of malnutrition and dehydration, tips for staying hydrated in warmer weather, and nutritious foods to include in their diet.

ACCG staff have attended Answer Cancer training enabling them to have open, informed and appropriate conversations with service users who may have a cancer diagnosis. The Wellbeing team have also been trained to perform simple health checks, such as weight and blood pressure checks, to enable us to act quickly if there is a change in a person’s health.

Comic Relief

ACCG were once again featured within the BBC Comic Relief film for Red Nose Day in March 2023, within the ‘Food Heroes’ video clip. The film crew followed an ACCG team member for the day, highlighting the hard work and dedication of the staff that work within the organisation and also the importance of ACCG’s meal service. We were delighted and proud that ACCG featured on this show twice in two years demonstrating that the ACCG is recognised as an organisation providing culturally appropriate services within the local community.

3

African Caribbean Care Group

Directors’ annual report

for the year ended 31[st] March 2023

Community Outreach

ACCG recognises the importance of being visible and accessible to the community we serve. Information and Advice stalls held up to three times per week to share information in various locations, provide onsite clinics to discuss services, events and activities which are taking place within the ACCG.

Carers Recognition Awards Ceremony

ACCG are the lead organisation of Carers Manchester Central (CMC) and have continued to support unpaid carers throughout the year. In December 2022, CMC hosted its first ‘Carers Recognition Awards’ ceremony, to celebrate unpaid carers for the work they do. Carers were presented with certificates and Awards, by the Deputy Lord Mayor of Manchester Councilor Yasmine Dar. The event was well received, and 70 new carers were identified. A second Awards ceremony is planned for April 2023.

Claremont Food Bank

The ACCG has continued to support members of the community with access to Claremont Foodbank. ACCG received funding to stock general cupboard staples, plus ethnic food items which are popular within the communities we serve, such as Yams, Plantain and Green Bananas for the African Caribbean community, as well as staples for the South Asian community, such as lentils, chickpeas and Gram flour. Over the year, up to 500 people accessed this provision.

4

African Caribbean Care Group

Directors’ annual report

for the year ended 31[st] March 2023

Community Diagnostic Centres (CDC’s)

In our continued efforts to promote health and access to health care, the ACCG have received funding from to educate and raise awareness of Community Diagnostic Centres. This has taken place in the form of literature, stalls, workshops, meetings and 1:1 discussions within the ACCG and in the community, at the Hulme Carers Forum CDC Workshops and ACCG Community Meetings.

Trafford Warm Spaces

To support with reducing social isolation and the cost of utility bills, ACCG were funded by Trafford Council to provide a warm space for those in need within the community every Wednesday during the winter months.

Advocacy Information and Advice

ACCG provides advocacy, information and advice services to people from ethnic minority backgrounds living within these communities. Over the year, we have provided support to those most affected by the cost of living crisis, support to reduce debt, grant applications, benefit applications and housing concerns.

Christmas Festivities

Over the Christmas period, service users enjoyed a party at the Day Centre. Attendees were entertained by a live Reggae Band, Piano player and carol singing, and were treated to a three course Christmas Lunch. The ACCG also purchased Christmas gifts for all service users, and everyone was sent home with a food parcel, which contained culturally appropriate foods.

The Halle Orchestra

The ACCG has continued to work with the Halle Orchestra over the course of the year. A violinist from the Halle attends monthly and leads a music session with Service Users, which is particularly beneficial to those with a diagnosis of Dementia, where they will sing along to songs that they know and enjoy.

Daycare Service

ACCG Day Service is now back to pre-pandemic levels in terms of service user numbers, and we are responding to the changing needs of those accessing our support. Service Users enjoyed a varied range of activities, which includes fitness and exercise sessions, health and information forums, and entertainment such as music therapy, games and intergenerational activities.

5

African Caribbean Care Group

Directors’ annual report

for the year ended 31[st] March 2023

Lunch Club and Delivered Meals

ACCG meal service remains popular, and there has been an increase in the number of people receiving Delivered Meals within the community. ACCG caters to different dietary needs, including Vegan and Halal, and to those on feeding plans, such as pureed diets. ACCG meals also take into consideration a range of health conditions, such as High Blood Pressure and Diabetes.

Holistic Therapies

The holistic therapy service continues to grow in popularity, and new services have been introduced, such as Hot Stone Massage. The therapy room has also been revamped, creating a more inviting and relaxing space for those accessing this service.

Household Support Fund

ACCG worked with MACC to nominate eligible Households to receive one off payments of up to £160 from the Household Support Fund. These payments provided families with extra support during the colder months.

Household Support

ACCG were funded by Manchester City Council to provide support to vulnerable people within their own homes, at no cost to them. ACCG supported with preparing meals, shopping and general cleaning.

6

African Caribbean Care Group

Directors’ annual report

for the year ended 31[st] March 2023

Financial review

With the funding secured this year, the ACCG has been able to deliver services to the community, expand vital services and maintain the financial stability of the organisation. The ACCG continue to provide services that are sustainable and contribute to the expansion of the organisation.

Reserves policy

The Directors consider it necessary to accumulate reserves on a year-by-year basis to assist service development and service user needs of the communities we serve. ACCG reserves have been used to provide subsidised services to beneficiaries most of who are vulnerable and live within deprived communities with little or no support from others.

The reserves fund represents the unrestricted funds arising from past operating results and from the free reserves of the charitable company. This is intended to protect the charity from the risk of disruption to services at short notice due to lack of funds, while at the same time ensuring the organisation can continue to operate as normal. In the opinion of the Directors, as of 31 March 2023 free reserves were £247,224 of a prudent level.

Our Future Plans

Structure, governance and management

ACCG Directors are elected by members of the charity at the Annual General Meeting. Each candidate nominated must be seconded by another member of the charity. Nominated candidates are required to provide a resume or CV outlining their knowledge and skills that will contribute to the strategic management of ACCG. ACCG Directors Job Descriptions are available to potential applicants.

Under the terms of the Memorandum and Articles Directors are elected to serve for one year after which they must be re-elected at the next Annual General Meeting. Co-opted Board Directors are interviewed by the ACCG Board on presentation of a CV.

The ACCG Directors constantly review the skills required in areas such as legal, finance, human resources, Medical, nursing, to support the day to day business of the charity.

All Directors are required to undertake ACCG Board development training which is provided by an external organisation.

The organisation is a charitable company limited by guarantee, incorporated on 23rd March 1993 and registered as a charity on 23rd March 1993.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

7

African Caribbean Care Group

Directors’ annual report

for the year ended 31[st] March 2023

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31st March 2023 was 592 (2022: 422). The Directors are members of the charity, but this entitles them only to voting rights. The Directors have no beneficial interest in the charity.

All Directors give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 11 to the accounts.

8

African Caribbean Care Group

Directors’ annual report

for the year ended 31[st] March 2023

Statement of responsibilities of the Directors

The Directors are responsible for preparing the Directors’ annual 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 Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Directors are required to:

The Directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Directors are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

The Directors’ annual report has been approved by the Directors on _______2023 and signed on their behalf by

Ms M Weir

Chair

9

Independent Examiner’s report

to the members of

African Caribbean Care Group

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2023 which are set out on pages 9 to 26.

Responsibilities and basis of report

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

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’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 company’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 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:

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

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Christy Lau FCCA CTA DChA

Slade & Cooper Limited Beehive Mill, Jersey Street Ancoats Manchester, M4 6JG

Date

10

African Caribbean Care Group

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2023

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
13,617
Charitable activities
4
125,176
Investments
5
539
Total income
139,332
Expenditure on:
Raising funds
6
79
Charitable activities
7
110,651
Total expenditure
110,730
9
28,602
Transfer between funds
36,860
Net movement in funds for the year
65,462
Reconciliation of funds
Total funds brought forward
284,754
Total funds carried forward
350,216
Net income/(expenditure) for the
year
Restricted
funds
£
-
397,864
-
397,864
-
321,737
321,737
76,127
(36,860)
39,267
64,490
103,757
Total funds
2023
£
13,617
523,040
539
537,196
79
432,388
432,467
104,729
-
104,729
349,244
453,973
Total funds
2022
£
24,115
483,444
146
507,705
40
413,232
413,272
94,433
-
94,433
254,811
349,244

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

A full comparative SOFA is available on the last page of the financial statements.

11

African Caribbean Care Group Company number 2802745

Balance sheet as at 31 March 2023

Note
£
£
Fixed assets
Tangible assets
14
2,992
Current assets
Debtors
15
19,119
Cash at bank and in hand
457,186
Total current assets
476,305
Liabilities
Creditors: amounts falling
due in less than one year
17
(25,324)
Net current assets
450,981
.
Total assets less current liabilities
453,973
Net assets
453,973
The funds of the charity:
Restricted income funds
18
103,757
Unrestricted income funds
19
350,216
Total charity funds
453,973
2023
£
£
5,920
44,755
315,792
360,547
(17,223)
343,324
349,244
349,244
64,490
284,754
349,244
2022
£
£
5,920
44,755
315,792
360,547
(17,223)
343,324
349,244
349,244
64,490
284,754
349,244
2022
349,244
349,244
64,490
284,754
349,244

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 14 to 28 form part of these accounts.

Approved by the trustees on //2023 and signed on their behalf by:

Ms M Weir (Chair)

Mr G Gillett

12

African Caribbean Care Group

Statement of Cash Flows for the year ending 31 March 2023

Note
2023
£
Cash provided by/(used in) operating activities
22
140,855
Cash flows from investing activities:
Dividends, interest, and rents from investments
539
Purchase of tangible fixed assets
-
Cash provided by/(used in) investing activities
539
141,394
Cash and cash equivalents at the beginning of the year
315,792
Cash and cash equivalents at the end of the year
457,186
Increase/(decrease) in cash and cash
equivalents in the year
2022
£
94,353
146
(5,981)
(5,835)
88,518
227,274
315,792

13

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with 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), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

African Caribbean Care Group meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The directors consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The directors have made no key judgments which have a significant effect on the accounts.

The directors do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

14

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023 (continued)

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the directors’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the directors have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

15

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023 (continued)

h Tangible fixed assets

Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Computer equipment 33% Fittings & equipment 25% to 33% Motor vehicles 25%

i Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

m Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 10. There were outstanding contributions of £1,846 at the year end. (2022: £874).

16

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023 (continued)

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from donations

Donations
Fundraising
Donations in kind - rent
HMRC Coronavirus Job Retention Scheme
Total
Total 2023
£
7,488
129
6,000
-
13,617
Total 2022
£
5,764
228
6,000
12,123
24,115

All donations income is unrestricted.

17

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023 (continued)

4 Income from charitable activities

Grants
Manchester City Council
Central Manchester CCG
Fees and other income
Care Services
Other income
Total
Grants
Manchester City Council
Central Manchester CCG
MCC Carers Grant - Central
First 1000 Days Grant
Trafford Advocacy Service
Salford CCG Grant
CAHN
Trafford Borough Council
Manchester City Council - other
Screw Fix
Manchester BME Network
Trafford Community Collective
Fees and other income
Care Services
Other income
Total
Trafford Borough Council
Penny's Appeal
Household Support Fund
Dementia Carers Groups Bounce
Back Fund
ASDA
Groundwork Tesco
Masonic Foundation
The National Lottery Community
Manchester University NHS
Foundation
Previous reporting
period
Independent Age
Trafford Advocacy Service
Current reporting
period
Trafford Housing Trust (L&Q)
MCC Carers Grant - Central
First 1000 Days Grant
The National Lottery Community
Unrestricted
£
-
-
-
-
-
-
-
-
-
-
5,000
-
-
-
-
5,000
117,316
2,860
120,176
125,176
Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
71,678
19,687
91,365
91,365
Restricted
£
29,972
35,898
161,924
87,501
12,500
10,000
22,444
20,000
7,000
5,680
-
2,375
1,195
1,125
250
397,864
-
-
-
397,864
Restricted
£
29,972
9,101
93,169
116,667
25,000
10,000
10,000
10,000
45,756
35,214
4,250
1,200
1,000
750
392,079
-
-
-
392,079
Total 2023
£
29,972
35,898
161,924
87,501
12,500
10,000
22,444
20,000
7,000
5,680
5,000
2,375
1,195
1,125
250
402,864
117,316
2,860
120,176
523,040
Total 2022
£
29,972
9,101
93,169
116,667
25,000
10,000
10,000
10,000
45,756
35,214
4,250
1,200
1,000
750
392,079
71,678
19,687
91,365
483,444

18

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023 (continued)

5 Investment income

Investment income
2023
£
Income from bank deposits
539
539
Cost of raising funds
2023
£
Fundraising expenditure
79
79
All expenditure on cost of raising funds is unrestricted.
All investment income is unrestricted.
2022
£
146
146
2022
£
40
40

6 Cost of raising funds

7 Analysis of expenditure on charitable activities

Staff costs
Premises
Administration costs
Direct charitable expenditure
Depreciation
Restricted expenditure
Unrestricted expenditure
Governance costs
(see note 8)
Total 2023
£
278,713
8,691
50,484
88,665
2,928
2,907
432,388
2023
£
321,737
110,651
432,388
Total 2022
£
251,970
18,368
43,561
94,389
2,928
2,016
413,232
2022
£
302,672
110,560
413,232

19

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023 (continued)

8 Analysis of governance costs

Directors expenses
Accountancy services
Total 2023
£
257
2,650
2,907
Total 2022
£
-
2,016
2,016

The charity has one activity and therefore support costs are not apportioned.

9 Net income/(expenditure) for the year

This is stated after charging/(crediting): 2023 2022
£ £
Depreciation 2,928 2,928
Independent examiner's fee
Accountancy 1,580 1,100
Independent examination 630 580

10 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs
Other staff costs
2023
£
254,064
12,812
10,343
1,494
278,713
2022
£
224,592
14,642
8,816
3,920
251,970

No employees has employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 20 (2022: 18).

The key management personnel of the charity comprise the directors. The total benefits of the key management personnel of the charity were £nil (2022: £nil).

20

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023 (continued)

11 Trustee remuneration and expenses, and related party transactions

Neither directors nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil).

Two directors (2022: none) received travel and subsistence expenses during the year of £257 (2022:

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No director or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil).

12 Government grants

The government grants recognised in the accounts were as follows:

Manchester City Council Wellbeing
Central Manchester NHS
MCC Carers Grant - Central
Manchester City Council First 1000 Days
Salford CCG Grant
Manchester City Council - Other
Trafford Borough Council
2023
£
29,972
35,898
87,501
12,500
250
-
-
166,121
2022
£
29,972
9,101
116,667
25,000
45,756
10,000
35,214
271,710

There were no unfulfilled conditions and contingencies attaching to the grants.

13 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

21

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023 (continued)

14 Fixed assets: tangible assets

Computer
equipment
Cost
£
6,626
Additions
-
Disposals
-
6,626
Depreciation
4,132
Charge for the year
1,645
Disposals
-
5,777
Net book value
849
2,494
15
Debtors
Debtors
Prepayments and accrued income
16
Cash at bank and in hand
Cash at bank and in hand
17
Creditors: amounts falling due within one year
Accruals
Taxation and social security costs
At 31 March 2023
At 31 March 2022
At 31 March 2023
At 1 April 2022
At 1 April 2022
At 31 March 2023
Fittings &
equipment
£
17,537
-
(2,999)
14,538
14,111
1,283
(2,999)
12,395
2,143
3,426
2023
£
19,119
-
19,119
2023
£
457,186
457,186
2023
£
19,438
5,886
25,324
Motor
vehicles
£
120,519
-
-
120,519
120,519
-
-
120,519
-
-
2022
£
44,341
414
44,755
2022
£
315,792
315,792
2022
£
13,221
4,002
17,223
£
144,682
-
(2,999)
Total
141,683
138,762
2,928
(2,999)
138,691
2,992
5,920

22

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023 (continued)

18 Analysis of movements in restricted funds

Total
Trafford Borough
Council
Penny's Appeal
CAHN
Manchester BME
Network
The National Lottery
Community Fund
Central Manchester
NHS
MCC Carers Grant -
Central
First 1000 Days
Grant
Trafford Advocacy
Service
Manchester
University NHS
Foundation
Groundwork Tesco
ASDA
Trafford Housing
Trust (L&Q)
Independent Age
Household Support
Fund
Manchester City
Council Wellbeing
Current reporting
period
Balance at
1 April
2022
£
-
-
31,630
26,860
-
-
5,000
1,000
-
-
-
-
-
-
-
-
64,490
Income
£
29,972
35,898
161,924
87,501
12,500
10,000
-
-
22,444
20,000
7,000
5,680
2,375
1,195
1,125
250
397,864
Expenditure
£
(29,972)
(25,898)
(112,387)
(87,501)
(12,500)
(10,000)
(5,000)
(1,000)
(6,520)
(13,334)
(7,000)
(5,680)
(2,375)
(1,195)
(1,125)
(250)
(321,737)
Transfers
£
-
(10,000)
-
(26,860)
-
-
-
-
-
-
-
-
-
-
-
-
(36,860)
Balance at
31 March
2023
£
-
-
81,167
-
-
-
-
-
15,924
6,666
-
-
-
-
-
-
103,757

23

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023 (continued)

18 Analysis of movements in restricted funds (Cont.)

Total
Dementia Carers
Manchester City
Council Wellbeing
The National Lottery
Community Fund
MCC Carers Grant -
Central
- Infection Control
Fund
Manchester City
Council
G
- ASC Living Well at
Home Winter Top Up
Grant
- Expanded
Additional
Restrictions Grants
Screw Fix
Central Manchester
NHS
BAME Digital
Support Grant
First 1000 Days
Grant
Trafford Advocacy
Service
Manchester BME
Trafford Community
Collective
Previous reporting
period
- Work Force Fund
Salford CCG Grant
CAHN
Trafford Borough
Council
- Trafford Older
Peoples Voices Grant
- Trafford Winter
Resilience Grant
Balance at
1 April
2021
£
-
-
30,886
9,722
28,215
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
68,823
Income
£
29,972
9,101
93,169
116,667
-
25,000
10,000
10,000
10,000
6,048
20,000
4,708
15,000
10,551
18,500
6,163
4,250
1,200
1,000
750
392,079
Expenditure
£
(29,972)
(9,101)
(73,084)
(89,043)
(28,215)
(25,000)
(10,000)
(10,000)
(5,000)
(6,048)
-
(4,708)
-
(10,551)
-
-
-
(1,200)
(750)
(302,672)
Transfers
£
-
-
(19,341)
(10,486)
-
-
-
-
(20,000)
(15,000)
(18,500)
(6,163)
(4,250)
-
-
(93,740)
Balance at
31 March
2022
£
-
-
31,630
26,860
-
-
-
-
5,000
-
-
-
-
-
-
-
-
-
1,000
-
64,490

24

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023 (continued)

18 Analysis of movements in restricted funds (Cont.)

Name of restricted fund Description, nature and purposes of the fund Manchester City to support the Wellbeing Strategy for the organisations and associated Council Wellbeing activities Central Manchester to support the provision of Advocacy services NHS The National Lottery to expand services and community connections Community Fund MCC Carers Grant - to support the provision of a Carers Partnership service in Central Manchester Central First 1000 Days to support the provision of an Community Doula Service Grant Trafford Advocacy provision of Information and Advice to the BAME community Service CAHN to improve the wellbeing of communities of African and Caribbean people in Greater Manchester Manchester BME to stock essential food items at Food bank Network Trafford Housing to address health inequalities experienced by African Caribbean community & Trust (L&Q) increase community connections within Trafford Independent Age to provide Welfare Support to older adults Penny Appeal provisions for Claremont Foodbank Household Support to provide cash grants to eligible people within community fund ASDA to support yearly Christmas celebrations Groundwork Tesco provisions for Claremont Foodbank Trafford Borough to provide a warm space for Trafford residents over winter months Council

Transfers The transfers from restricted funds to unrestricted funds represent the contibution to resources spent from unrestricted funds to manage capacity, to deliver the outcomes and objectives for the restricted funds.

25

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023 (continued)

19 Analysis of movement in unrestricted funds

Building
refurbishment fund
General fund
Current reporting
period
General fund
Previous reporting
period
Balance
at 1 April
2022
£
284,754
-
284,754
Balance
at 1 April
2021
£
185,988
185,988
Income
£
139,332
-
139,332
Income
£
115,626
115,626
Expenditure
£
(110,730)
-
(110,730)
Expenditure
£
(110,600)
(110,600)
Transfers
£
(63,140)
100,000
36,860
Transfers
£
93,740
93,740
As at 31
March 2023
£
250,216
100,000
350,216
As at 31
March 2022
£
284,754
284,754

Name of unrestricted fund Description, nature and purposes of the fund

General fund The free reserves after allowing for all designated funds Building The ACCG Board have approved designated funds from reserves of £100K for a refurbishment fund contribution to refurbishment costs of the Claremont Centre.

26

African Caribbean Care Group

Notes to the accounts for the year ended 31 March 2023 (continued)

20 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Total
Tangible fixed assets
Net current assets/(liabilities)
Total
Previous reporting
period
Current reporting
period
General
fund
£
2,992
247,224
250,216
General
fund
£
5,920
278,834
284,754
Designated
funds
£
-
100,000
100,000
Designated
funds
£
-
-
-
Restricted
funds
£
-
103,757
103,757
Restricted
funds
£
-
64,490
64,490
Total
£
2,992
450,981
453,973
Total
£
5,920
343,324
349,244

21 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

Less than one year
One to five years
Over five years
2023
2022
£
£
648
-
2,592
-
81
-
3,321
-
Equipment
2023
2022
£
£
648
-
2,592
-
81
-
3,321
-
Equipment
-

22 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year
Adjustments for:
Depreciation charge
Dividends, interest and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating
2023
£
104,729
2,928
(539)
25,636
8,101
140,855
2022
£
94,433
2,928
(146)
(1,358)
(1,504)
94,353

27

African Caribbean Care Group

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2022

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
24,115
Charitable activities
4
91,365
Investments
5
146
Total income
115,626
Expenditure on:
Raising funds
6
40
Charitable activities
7
110,560
Total expenditure
110,600
9
5,026
Transfer between funds
93,740
Net movement in funds for the year
98,766
Reconciliation of funds
Total funds brought forward
185,988
Total funds carried forward
284,754
Net income/(expenditure) for the
year
Restricted
funds
£
-
392,079
-
392,079
-
302,672
302,672
89,407
(93,740)
(4,333)
68,823
64,490
Total funds
2022
£
24,115
483,444
146
507,705
40
413,232
413,272
94,433
-
94,433
254,811
349,244
Total funds
2021
£
60,983
345,275
33
406,291
119
270,420
270,539
135,752
-
135,752
119,059
254,811

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

28