Company number: 2802745 Charity Number: 1028464
## African Caribbean Care Group
Report and financial statements For the year ended 31[st] March 2024
African Caribbean Care Group
## Reference and administrative information
for the year ended 31[st] March 2024
**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 Ms A Sinclair Treasurer (appointed 24[th] October 2023) Ms P Gaye Secretary Mr G St John Gillet Ms P Hanley Mr R Hill
**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 2024
The Directors present their report and the unaudited financial statements for the year ended 31st March 2024.
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
andAssessment|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 2024
## **Introduction**
The last year has been an exciting year for the Charity, with lots of celebratory events and occasions. New members have joined the ACCG staff team, they are a Carers Link Worker to support the Carers Manchester Central (CMC) Partnership work the ACCG leads on, plus two new drivers and a Well-being worker to support the growing Day Care and Meals services.
New volunteers have also joined the team, a Volunteer Receptionist and Volunteer Finance Assistant, providing vital support to Business Support functions within the Charity. As well as new volunteers, ACCG have supported a number of placement students over the last year, providing them with real life experience in various roles within the organization. ACCG recognizes and appreciates the continued support and value volunteers, and placement students bring to the organization.
ACCG were also happy to welcome a new Treasurer to the Board of Directors.
The Community Asset Transfer is now nearing the final stages, with the ACCG expected to sign the lease early next year.
New grant income streams have enhanced the activity provided throughout the year, with service users enjoying 4-day trips throughout the summer months, an overnight stay in London and trip to Buckingham Palace, a Mid-Autumn Festival/Cultural Exchange Day with the Hong Kong Community, plus a party/open day to commemorate the 75[th] anniversary of the Empire Windrush arriving in the UK.
ACCG look forward to continuing the successes of this year into the next.
## **Activities and Services**
## **Day support**
ACCG’s Day Support service has seen a steady increase in the number of people accessing over the year. This is a vital service for older people who live within the community and have social care needs, plus it provides much needed respite for their Carers and families.
Whilst onsite, older adults have access to daily physical activity sessions, ensuring they keep moving and remain mobile for as long as possible. They also take part in various activities, such as Arts and Crafts, Music sessions, Bingo and Dominoes games, which help to keep their minds active and engaged.
3
## African Caribbean Care Group
## Directors’ annual report
## for the year ended 31[st] March 2024
## **Transport**
ACCG are delighted to have taken delivery of a brand-new wheelchair adapted minibus which replaces one of the old busses which became expensive to maintain and run.
## **Meals services**
ACCG’s lunch club and Delivered Meals services have seen a sharp increase this year in the numbers accessing. Affordable, healthy culturally appropriate African and Caribbean meals are cooked and served on site at the Claremont Centre. Meals are delivered to people at home and isolated people within the local community. ACCG’s meals cater to a variety of dietary needs, including Vegetarian and Halal. Menus are planned and created considering the dietary needs of those with long term health conditions such as High Blood Pressure and Diabetes, providing reassurance to those living with these conditions that their meals are fresh, healthy and tasty.
## **Health Promotion**
ACCG have begun work on a Long -Term Condition (LTC) project for people living within the Trafford area. The project aims to enable people living with LTC, such as Type 2 Diabetes, High Blood Pressure or COPD, to be able to manage their condition more effectively. Participants will be invited to different sessions which will educate them on their condition and inform them of how they can live better with their LTC. Participants will take part in healthy cooking demonstrations, physical exercise sessions and health walks, plus have the opportunity to join peer support groups to get the chance to talk to other people living with an LTC and share thoughts and ideas.
The monthly Diabetes Forum has continued throughout the year, which is an informal group where service users are given information in the form of an interactive presentation on how to live well with Type 2 Diabetes.
ACCG supported the University of Manchester by recruiting attendees and facilitating focus groups to gather information to enable African Caribbean people to live well with a memory problem. ACCG’s Dementia Advisor led on this work and was able to provide the university with good quality, real life data and information for their research study.
4
## African Caribbean Care Group
## Directors’ annual report
## for the year ended 31[st] March 2024
## **Day Trips**
ACCG arranged several day trips over the summer months. Destinations visited included Lyme Park in Cheshire, Chatsworth House in Derbyshire, Chester and Llandudno. The trips were free for ACCG members and Carers. We received positive feedback from those who accessed the trips. ACCG also organised an overnight stay in London and a trip to Buckingham Palace. Once again, attendees were not charged for this overnight stay, and were grateful and appreciative to be a part of such an experience.
## **Mid-Autumn Festival**
ACCG hosted a Mid-Autumn Festival/Cultural Exchange Day with the aim of promoting cultural understanding and social inclusion among the Hong Kong (BNO) and Caribbean communities within Manchester. A diverse range of activities and entertainment were on offer, such as calligraphy, language exchange sessions, live music performances from a reggae band and a Cantonese pop group plus food from the Caribbean and Hong Kong. Those who attended enjoyed interacting with new people and learning about different cultures.
## **Windrush 75**
To celebrate the 75[th] Anniversary of the Empire Windrush arriving in the UK, the ACCG held a celebratory event to mark the special occasion. The day started with a storytelling and poetry session led by local Historian Linford Sweeney and poet Deanne Heron, followed by a Caribbean lunch. Afternoon entertainment included music, African drumming, massage and a Tombola. Local councilors from Hulme and Moss Side were also in attendance.
5
## African Caribbean Care Group
## Directors’ annual report
## for the year ended 31[st] March 2024
## **Community Outreach**
ACCG has continued visiting community locations to inform the public of services provided and offer support. This year, ACCG were successful in securing a spot in three GP practices within Central Manchester, where members of the ACCG team hold weekly drop-in sessions. Information is shared with patients and if necessary, appointments are arranged with the ACCG Information and Advice team for the provision of support as appropriate. ACCG also visits other community locations throughout Central Manchester and Trafford to ensure our community presence remains strong.
## **Cost of Living Support**
This year, the ACCG supported Manchester City Council to identify members of the public who were eligible for a payment from the Household Support Fund. Eligible, individuals received a £400 one off payment to support the rising cost of living, including energy bills. ACCG referred 86 people in total, all of whom received these payments.
Funding received from the Lottery, which was used in part to provide stocks for the Claremont Community Grocers. Fresh ethnic food items such as yams, plantain, sweet potatoes and essential goods such as milk, tinned foods and toiletries were available. This support helped service users to make savings on their weekly shopping costs and bills. ACCG also introduced a free soup offer over the winter months, which was welcomed and very much appreciated.
## **Carers Manchester Central (CMC) Partnership**
In April 2023, the second Carers Awards Recognition Ceremony took place at the Macdonald Hotel in Manchester. 70 carers received awards and recognition for the unpaid care they provide daily.
Also, this year, ACCG built a relationship with the Manchester Social Services Learning Disabilities team, to provide support to carers of people with Learning Disabilities. Over the next year, ACCG plan to expand on the Learning Disabilities work and reach more areas in Manchester.
6
## African Caribbean Care Group
## Directors’ annual report
## for the year ended 31[st] March 2024
## **Advocacy Information and Advice**
ACCG provides advocacy, information and advice services to people from ethnic minority backgrounds. Over the past year, ACCG have provided support to those most affected by the cost-of-living crisis, support to reduce debt, grant applications, benefit applications and housing concerns.
## **De-carbonisation of the Claremont Site**
This year, de-carbonisation work started at the Claremont site. Over the coming months, the old boiler will be replaced with a modern Heat Pump, solar panels will be fitted to the roof and radiators, and the lighting will be replaced. This work will make the Claremont site greener, which is better for the environment, and more energy efficient, which over time will lower the utility bills at the Centre and support Manchester’s ambition for an improved carbon footprint.
## **Rebrand**
ACCG have been working with Julian McIntosh Architects (JMA) on rebranding the organisation. ACCG’s logo has been updated and looks much more modern, to reflect where the organisation is now and where they are headed in the future. All ACCG literature shared online has a new look and ACCG social media accounts reflect the new brand. We are currently working on updating ACCG’s website. Eventually, all vehicles will be refreshed with the new ACCG Branding.
## **Financial review**
The ACCG remains in a financially secure position. Leading up to the acquisition by asset transfer of the Claremont site, the Charity are now responsible for all utility costs, which has been a significant expense over the past year. To ensure the financial position of the charity remains secure, new income streams will be explored over the next year.
## 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 2024 free reserves were £255,707 of a prudent level.
7
## African Caribbean Care Group
## Directors’ annual report
for the year ended 31[st] March 2024
## **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.
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 2024 was 715 (2023: 592). 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 2024
## 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:
- 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 and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
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 _______________ 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 2024 which are set out on pages 11 to 30.
## **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 2024
|Unrestricted
funds
Note
£
**Income from:**
Donations and legacies
3
13,150
Charitable activities
4
142,685
Investments
5
3,882
**Total income**
**159,717**
**Expenditure on:**
Raising funds
6
-
Charitable activities
7
162,814
**Total expenditure**
**162,814**
9
**(3,097)**
Transfer between funds
13,108
**Net movement in funds for the year**
**10,011**
**Reconciliation of funds**
Total funds brought forward
350,216
**Total funds carried forward**
**360,227**
**Net income/(expenditure) for the**
**year**|Restricted
funds
£
-
514,096
-
**514,096**
-
511,452
**511,452**
**2,644**
(13,108)
**(10,464)**
103,757
**93,293**|Total funds
2024
£
13,150
656,781
3,882
**673,813**
-
674,266
**674,266**
**(453)**
-
**(453)**
453,973
**453,520**|_Total funds_
_2023_
_£_
_13,617_
_523,040_
_539_|
|---|---|---|---|
||||**_537,196_**|
||||_79_
_432,388_|
||||**_432,467_**|
||||**_104,729_**
_-_|
||||**_104,729_**
_349,244_|
||||**_453,973_**|
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 2024
|Note
£
£
**Fixed assets**
Tangible assets
14
4,520
**Current assets**
Debtors
15
14,724
Cash at bank and in hand
504,460
**Total current assets**
**519,184**
**Liabilities**
Creditors: amounts falling
due in less than one year
17
(70,184)
**Net current assets**
**449,000**
.
**Total assets less current liabilities**
453,520
**Net assets**
**453,520**
**The funds of the charity:**
Restricted income funds
18
93,293
Unrestricted income funds
19
360,227
**Total charity funds**
**453,520**
2024|_£_
_£_
_2,992_
_19,119_
_457,186_
**_476,305_**
_(25,324)_
**_450,981_**
_453,973_
**_453,973_**
_103,757_
_350,216_
**_453,973_**
_2023_|_£_
_£_
_2,992_
_19,119_
_457,186_
**_476,305_**
_(25,324)_
**_450,981_**
_453,973_
**_453,973_**
_103,757_
_350,216_
**_453,973_**
_2023_|
|---|---|---|
|||_453,973_|
|||**_453,973_**|
|||_103,757_
_350,216_|
|||**_453,973_**|
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:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006,
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
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 30 form part of these accounts.
Approved by the trustees on ___/___/2024 and signed on their behalf by:
Ms M Weir (Chair)
Ms P Gaye
12
## African Caribbean Care Group
## Statement of Cash Flows for the year ending 31 March 2024
|Note
**Cash provided by/(used in) operating activities**
22
_Cash flows from investing activities:_
Dividends, interest, and rents from investments
Purchase of tangible fixed assets
**Cash provided by/(used in) investing activities**
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**
Increase/(decrease) in cash and cash
equivalents in the year|2024
£
**48,273**
3,882
(4,881)
**(999)**
47,274
457,186
**504,460**|_2023_
_£_
**_140,855_**|
|---|---|---|
|||_539_
_-_|
|||**_539_**|
|||_141,394_
_315,792_|
|||**_457,186_**|
13
African Caribbean Care Group
## Notes to the accounts for the year ended 31 March 2024
## **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 2024 (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:
- Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs.
- Other expenditure represents those items not falling into any other heading.
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 2024 (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 £1,067 at the year end. (2023: £1,846).
16
African Caribbean Care Group
Notes to the accounts for the year ended 31 March 2024 (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
**Total**|Total 2024
£
7,133
17
6,000
13,150|_Total 2023_
_£_
_7,488_
_129_
_6,000_|
|---|---|---|
|||_13,617_|
All donations income is unrestricted.
17
African Caribbean Care Group
Notes to the accounts for the year ended 31 March 2024 (continued)
## **4 Income from charitable activities**
|**Grants**
Manchester City Council
Central Manchester CCG
**Fees and other income**
Care Services
Other income
**Total**
Masonic Foundation
Manchester University NHS
Foundation
Household Support Fund
ASDA
Groundwork Tesco
Independent Age
Trafford Advocacy Service
**Current reporting**
**period**
Trafford Housing Trust (L&Q)
MCC Carers Grant - Central
The National Lottery Community
Fund
COSARAF Foundation
J T Blair's Charity|Unrestricted
£
-
-
-
-
-
-
-
5,000
-
800
-
5,800
-
131,857
5,028
136,885
142,685|Restricted
£
108,566
9,401
178,794
90,000
10,000
46,010
20,000
-
10,500
-
375
550
1,800
475,996
38,100
-
-
38,100
514,096|Total 2024
£
108,566
9,401
178,794
90,000
10,000
46,010
20,000
5,000
10,500
800
375
550
1,800|
|---|---|---|---|
||||481,796
38,100
131,857
5,028|
||||174,985|
||||656,781|
18
African Caribbean Care Group
Notes to the accounts for the year ended 31 March 2024 (continued)
## **4 Income from charitable activities (Cont.)**
|**_Grants_**
_Manchester City Council_
_Central Manchester CCG_
_MCC Carers Grant - Central_
_First 1000 Days Grant_
_Trafford Advocacy Service_
_Trafford Housing Trust (L&Q)_
_Independent Age_
_Penny's Appeal_
_Household Support Fund_
_Masonic Foundation_
_ASDA_
_Groundwork Tesco_
_Trafford Borough Council_
**_Fees and other income_**
_Care Services_
_Other income_
**_Total_**
_The National Lottery Community_
_Fund_
_Manchester University NHS_
_Foundation_
**_Previous reporting_**
**_period_**|_Unrestricted_
_£_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_5,000_
_-_
_-_
_-_
_5,000_
_117,316_
_2,860_
_120,176_
_125,176_|_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_|_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_|
19
African Caribbean Care Group
## Notes to the accounts for the year ended 31 March 2024 (continued)
## **5 Investment income**
|**Investment income**|||
|---|---|---|
|Income from bank deposits
**Cost of raising funds**
Fundraising expenditure
All investment income is unrestricted.|2024
£
3,882
3,882
2024
£
-
-|_2023_
_£_
_539_|
|||_539_|
|||_2023_
_£_
_79_|
|||79|
## **6 Cost of raising funds**
All expenditure on cost of raising funds is unrestricted.
## **7 Analysis of expenditure on charitable activities**
|Staff costs
Premises
Administration costs
Direct charitable expenditure
Depreciation
Governance costs (see note 8)
Restricted expenditure
Unrestricted expenditure|Total 2024
£
389,523
77,874
60,807
139,356
3,353
3,353
674,266
2024
£
511,452
162,814
674,266|_Total 2023_
_£_
_278,713_
_8,691_
_50,484_
_88,665_
_2,928_
_2,907_|
|---|---|---|
|||432,388|
|||_2023_
_£_
_321,737_
_110,651_|
|||_432,388_|
20
African Caribbean Care Group
Notes to the accounts for the year ended 31 March 2024 (continued)
## **8 Analysis of governance costs**
|Directors expenses
Accountancy services|_Total 2024_
£
568
2,785
3,353|_Total 2023_
£
257
2,650|
|---|---|---|
|||2,907|
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):
Depreciation
Independent examiner's fee
Accountancy
Independent examination
**Staff costs**
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Other staff costs|2024
£
3,353
1,660
660
2024
£
362,573
13,102
11,778
2,070
389,523|_2023_
_£_
2,928
1,580
630|
|---|---|---|
|||_2023_
_£_
_254,064_
_12,812_
_10,343_
_1,494_|
|||_278,713_|
## **10 Staff costs**
No employees has employee benefits in excess of £60,000 (2023: Nil).
The average number of staff employed during the period was 19 (2023: 20).
The key management personnel of the charity comprise the directors. The total benefits of the key management personnel of the charity were £nil (2023: nil).
21
African Caribbean Care Group
Notes to the accounts for the year ended 31 March 2024 (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 (2023: Nil).
Three directors (2023: two) received travel and subsistence expenses during the year of £568 (2023: £257).
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 (2023: 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
Manchester City Council - Other
Trafford Borough Council|2024
£
100,000
9,401
90,000
-
-
8,566
207,967|_2023_
_£_
_29,972_
_35,898_
_87,501_
_12,500_
_250_
_-_|
|---|---|---|
|||_166,121_|
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.
22
## African Caribbean Care Group
## Notes to the accounts for the year ended 31 March 2024 (continued)
## **14 Fixed assets: tangible assets**
|Computer
equipment
**Cost**
£
6,626
Additions
-
Disposals
-
6,626
**Depreciation**
5,777
Charge for the year
849
Disposals
-
6,626
**Net book value**
-
_849_
**15**
**Debtors**
Debtors
**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 2024
At 31 March 2024
At 1 April 2023
_At 31 March 2023_
At 31 March 2024
At 1 April 2023|Fittings &
equipment
£
14,538
4,881
-
19,419
12,395
2,504
-
14,899
4,520
_2,143_
2024
£
14,724
14,724
2024
£
504,460
504,460
2024
£
70,184
-
70,184|Motor
vehicles
£
120,519
-
-
120,519
120,519
-
-
120,519
-
_-_
_2023_
_£_
_19,119_
_19,119_
_2023_
_£_
_457,186_
_457,186_
_2023_
_£_
_19,438_
_5,886_
_25,324_|£
141,683
4,881
-
Total|
|---|---|---|---|
||||146,564|
||||138,691
3,353
-|
||||142,044|
||||4,520|
||||_2,992_|
|||||
23
## African Caribbean Care Group
## Notes to the accounts for the year ended 31 March 2024 (continued)
## **18 Analysis of movements in restricted funds**
|Total
J T Blair's Charity
The National Lottery
Community Fund
Central Manchester
NHS
MCC Carers Grant -
Central
Trafford Advocacy
Service
Manchester
University NHS
Foundation
Manchester City
Council Wellbeing
Household Support
Fund
**Current reporting**
**period**
Groundwork Tesco
Trafford Housing
Trust (L&Q)
Independent Age
Manchester City
Council - BNO
Communities Grant
Manchester City
Council - Our
Manchester Food
Partnership
COSARAF Foundation
The National Lottery
Awards for All|Balance at
1 April
2023
£
-
-
-
-
81,167
-
-
-
15,924
6,666
-
-
-
-
-
103,757|Income
£
100,000
6,230
2,336
9,401
168,894
9,900
90,000
10,000
46,010
20,000
38,100
10,500
375
550
1,800
514,096|Expenditure
£
(100,000)
(6,230)
-
(9,401)
(175,926)
(9,900)
(71,874)
(10,000)
(50,130)
(26,666)
(38,100)
(10,500)
(375)
(550)
(1,800)
(511,452)|Transfers
£
-
-
-
-
(13,108)
-
-
-
-
-
-
-
-
(13,108)|Balance at
31 March
2024
£
-
-
2,336
-
61,027
-
18,126
-
11,804
-
-
-
-
-
-|
|---|---|---|---|---|---|
||||||93,293|
24
## African Caribbean Care Group
## Notes to the accounts for the year ended 31 March 2024 (continued)
## **18 Analysis of movements in restricted funds (Cont.)**
|_Total_
_Central Manchester_
_NHS_
_Penny's Appeal_
_Trafford Advocacy_
_Service_
_Household Support_
_Fund_
_Manchester_
_University NHS_
_Foundation_
_ASDA_
_Groundwork Tesco_
_Trafford Borough_
_Council_
_Manchester City_
_Council Wellbeing_
_MCC Carers Grant -_
_Central_
_Independent Age_
_CAHN_
_Manchester BME_
_Network_
_Trafford Housing_
_Trust (L&Q)_
_First 1000 Days_
_Grant_
_The National Lottery_
_Community Fund_
**_Previous 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_|
25
African Caribbean Care Group
Notes to the accounts for the year ended 31 March 2024 (continued)
## **18 Analysis of movements in restricted funds (Cont.)**
## **Name of restricted fund Description, nature and purposes of the fund**
Manchester City Our Manchester grant to support the work of the ACCG Council Wellbeing Manchester City to fund Mid-Autumn Festival/Cultural Exchange Day Council - BNO Communities Grant Manchester City Our Manchester Grant to fund essential catering equipment Council - Our Manchester Food Partnership Central Manchester to support the provision of Advocacy services NHS The National Lottery to support ACCG and service users with rising cost of living Community Fund The National Lottery to fund Windrush 75 celebrations Awards for All MCC Carers Grant - to support the provision of a Carers Partnership service in Central Manchester Central Trafford Advocacy provision of Information and Advice to the BAME community Service 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 Household Support to provide cash grants to eligible people within community fund Manchester to support Manchester University NHS Foundation Trust with community University NHS engagement work in relation to Community Diagnostic Centres (CDC’s) Foundation ASDA provisions for Claremont Community Grocers Groundwork Tesco provisions for Claremont Foodbank COSARAF Foundation to provide cash grants to eligible service users J T Blair's Charity to fund travel for ACCG Day trips
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.
26
African Caribbean Care Group
## Notes to the accounts for the year ended 31 March 2024 (continued)
## **19 Analysis of movement in unrestricted funds**
|Building
refurbishment fund
**Current reporting**
**period**
General fund
_Building_
_refurbishment fund_
**_Previous reporting_**
**_period_**
_General fund_|Balance
at 1 April
2023
£
250,216
100,000
350,216
_Balance_
_at 1 April_
_2022_
_£_
_284,754_
_-_
_284,754_|Income
£
159,717
-
159,717
_Income_
_£_
_139,332_
_-_
_139,332_|Expenditure
£
(162,814)
-
(162,814)
_Expenditure_
_£_
_(110,730)_
_-_
_(110,730)_|Transfers
£
13,108
-
13,108
_Transfers_
_£_
_(63,140)_
_100,000_
_36,860_|As at 31
March 2024
£
260,227
100,000|
|---|---|---|---|---|---|
||||||360,227|
||||||_As at 31_
_March 2023_
_£_
_250,216_
_100,000_|
||||||_350,216_|
## **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.
27
African Caribbean Care Group
Notes to the accounts for the year ended 31 March 2024 (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
£
4,520
255,707
260,227
_General_
_fund_
_£_
_2,992_
_247,224_
_250,216_|Designated
funds
£
-
100,000
100,000
_Designated_
_funds_
_£_
_-_
_100,000_
_-_|Restricted
funds
£
-
93,293
93,293
_Restricted_
_funds_
_£_
_-_
_103,757_
_103,757_|Total
£
4,520
449,000|
|---|---|---|---|---|
|||||453,520|
|||||_Total_
_£_
_2,992_
_450,981_|
|||||_453,973_|
## **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|2024
_2023_
£
_£_
648
_648_
2,022
_2,592_
-
_81_
2,670
_3,321_
Equipment|2024
_2023_
£
_£_
648
_648_
2,022
_2,592_
-
_81_
2,670
_3,321_
Equipment|
|---|---|---|
|||_3,321_|
28
African Caribbean Care Group
## Notes to the accounts for the year ended 31 March 2024 (continued)
## **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**|2024
£
(453)
3,353
(3,882)
4,395
44,860
48,273|_2023_
_£_
_104,729_
_2,928_
_(539)_
_25,636_
_8,101_|
|---|---|---|
|||_140,855_|
29
African Caribbean Care Group
## Notes to the accounts for the year ended 31 March 2024 (continued)
## **23 Prior year Statement of Financial Activities (including Income and Expenditure account)**
|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.
30