Halesowen/Dudley Yemeni Community Association
Annual Report and Financial Statements For year ended 31 March 2021
Registered Charity No. 1034937
Halesowen/Dudley Yemeni Community Association INDEX 31 March 2021
| Page | |
|---|---|
| Information | I |
| Executive Committee 's Report | 2to7 |
| Independent Examiners Report | 8 |
| Statement ofFinancial Activities | 9 |
| Balance Sheet | 10 |
| NotestotheFinancialStatements | 11to18 |
Halesowen/Dudley Yemeni Community Association
CHARITY INFORMATION
Management Committee Mr Marwan Bakaili Chair Mr Saiff Salih Vice Chair Mr Mo-Ammar Abdo Secretary Mr Mhmoud Thafer Treasurer Mrs Basheer Edhah Comm member Mrs Ibtisam Kassim Comm member and Womens Lead Mr Khaled Abdo Vice Secretary
Charity Number 1034937
Charity Correspondence Address Halesowen Cultural Centre Highfield Lane Halesowen West Midlands B63 4SG
Independent Examiner Gary Peter Brookes FCA FCIE BSc 130 Wombourne Park Wombourne S Staffs WV5 OLY
Bankers Barclays Bank PLC Halesowen Branch Dudley Area Group of Branches PO Box No 9 Dudley West Midlands DY1 1PP
page |
Halesowen & Dudley Yemeni Community Association Executive Committees’ Report for the year ended 31 March 2021
The Executive Committee present their report and accounts for the year ended 31 March 2021.
Structure governance and management
The Charitable Trust is constituted by Trust Deed for the promoting awareness of the Yemeni culture and the Islamic Faith, advancement of education, relief of poverty, and the provision of recreational facilities in the interest of social welfare with the object of improving the conditions of life for the said inhabitants
The prime focus of the association is to address all these issues as far as they relate to the requirement of the Yemeni population within the Halesowen and Dudley areas.
This was done by the setting up of an interim community centre where various known activities can be arranged managed and performed.
The Executive Committee named on page one has served during the year. Appointment of Executive Committee is governed by the Trust Deed of the charity. The Board of Executive Committee is authorised to appoint new Executive Committee to fill vacancies arising through resignation or death of an existing trustee.
7 trustees are chosen at the AGM by nomination and subsequent election. At the same time 3 more members are co-opted of which two will be women and will be required to be involved as specific needs arise throughout the year. New trustees are inducted according to individual requirements they will be given a copy of the constitution, recent accounts and newsletters, policies and procedures, roles and responsibilities together with board meeting minutes and papers. Appropriate training is made available where and when require.
Objectives and activities
The policy of the Charitable Trust continues to seek additional finance and support to continue to run the projects funded and to initiate a review process to ensure the Trust adequately complies with the changing environment of the charity world and sufficiently prepare to meet the challenges ahead.
How our activities deliver public benefit
The trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2006 to have regard to the Charity Commission’s general guidance on public benefit “Charities and Public Benefit”. Our main activities and who we try help are described below: -
Achievement’s performance
The Trust has continued to develop meeting the increasing needs of the growing Yemeni community numbered at approx. over 5000 The trust has been busy throughout the financial year with a weekly series of programmes at the new purposebuilt new centre building which officially opened in April 2018.The new centre which was 10 years in the planning will provide the platform required to meet the needs of its users and beneficiaries. It will provide the required capacity to continue with current programmes and implement new projects dependent on funding.
page 2
Halesowen & Dudley Yemeni Community Association Executive Committees’ Report for the year ended 31 March 2021 (contd)
The on-going programmes are as follows:
Since the end of March 2020, the Covid19 worldwide pandemic resulted in implementing government measures in a lockdown and closure of the cultural centre resulting in the suspension of many activities. The trust has managed to source funding to cover lost income due to the lock downs as a consequence of the Covid 19 pandemic. The funding included the help of recruiting two part time staff to help continue the vital services during a difficult period. The trust has planned from June 2021 a gradual return of activities through careful planning in phases to combat and operate within a pandemic.
Arabic Language classes This programme was suspended throughout 2020-2021 due to the Covid19 pandemic but will return in September 2021.
ESOL Classes (Women)
This programme was suspended throughout 2020-2021 with a planned return after September 2021.This is English Language classes for women held weekly in partnership with a local college.
Steps To Work
The trust working in partnership with Steps to Work in helping the unemployed return back to employment. This was suspended throughout the financial year 2020-2021 with a planned return of activity in October 2021. The facilities are used over a period of 3 days during the working week providing advice, assessments and training.
Citizens Advice Bureau
The Trust are working in partnership with the CAB in providing the facility to use on a Tuesday providing advice, help and guidance covering many confidential and personal issues to users and the local community.
Day trips activities
These were suspended throughout 2020-2021 with a planned return of activities in August 2021. The trust arranges day trips activities for families and children which have proved very successful and enjoyable for the community.
Foodbank Project
This was a vital project (funding sourced from the Heart of England) during the Covidl9 pandemic in distributing food and providing assistance to the most vulnerable with the help of volunteers.
Cultural Activities
An important activity with the participation of the local Yemeni community who socialise and meet to celebrate Yemeni culture. During the lock down periods online activities were created through educational presentations providing knowledge and advice. This creates and builds bridges of understanding with the local community. The return of Cultural and Social events are expected to return during 2021-2022 held in partnerships with the police, community and educational organisations to celebrate educational and inspirational achievements.
page 3
Halesowen & Dudley Yemeni Community Association Executive Committees’ Report for the year ended 31 March 2021 (contd)
Advice & Information Service
This is a vital and important service to the Yemeni community due to the language barrier. It provides an access to the community to help resolve problems and hardship. Advice is giving on various issues such as. A majority of the services continued during the Covidl9 pandemic via online and phone services with the help of staff, volunteers and committee members.
Employment Welfare Benefits Housing & Council Benefits Housing accommodation Education Training Courses Tax Credits Health Advice Immigration Passports Translation (English to Arabic) Debt British Nationality
Job Search Opportunities The Yemeni centre is also used as a drop —in facility for members of the community to access information for employment.
Health Awareness Sessions
Sessions held with Mental Health advice, healthy eating, and advice on fasting during the holy of Ramadan especially to individual with health issues.
Training sessions
The Management Committee, staff and volunteers attended relevant training courses to help further improve the running of the organisation. This includes safeguarding, health and safety and first aid training.
Youth Club
The youth club activity has been temporarily suspended due to major refurbishment work required to upgrade the youth centre building for suitable use. The youth centre building is currently leased from the local authority. The trust is sourcing funding that is required for the necessary repairs and upgrade.
Other activities
The trust has been successful in making the facilities available for hire. The centre has been used for community meetings including visits by local Councillors, NHS staff. The trust also works in partnership with West Midlands police as third-party reporting centre.
The trust would not be able to provide such an extensive service to our beneficiaries without the willing support staff who give their services voluntarily.
page 4
Halesowen & Dudley Yemeni Community Association Executive Committees’ Report for the year ended 31 March 2021 (contd)
Review of business
The gross overall income for the year was lower from £144,857 to £95,114 (which were predominately donations specifically received towards the construction of the new Community Building). Like many charities supporting communities, operational income levels were retained via various staff supporting grants and donations from Governmental institutions in the times of CV19 and lockdown .
The overall day to day expenditure increased from £67,054 to £87,535. the large increase was the introduction ofa full year’s depreciation now that the Community Building is complete.
In recent years restricted surplus funds resources have been used to acquire and develop the facilities shown in the balance sheet at £1,104,133 to date
Future Plans
The Covid!9 worldwide pandemic will continue to have a huge social and economic impact on our way of life. We will all have to readjust to the new measures and also to the new norm that we will all see develop for the foreseeable future.
Since the opening of the new centre in 2018 the opportunities this has created have been immeasurable. The trust is still in the process of finalising a 50-year land lease agreement with Dudley MBC. The trust has sourced funds to cover the operational costs due to lost income as a consequence of the lock downs due to the Covid19 pandemic. The trust has a made a commitment to continue the Luncheon Club Programme on a voluntary basis. Funding will continue to be sourced.
The increasing Yemeni population within the borough has resulted in ever increasing pressures on the association to cater the needs and demands of the community. The Yemeni community is still a poor community, and the association has a vital role in improving the future prospects and opportunities of the current and future generation of Yemenis within the Dudley Borough. This is especially true in the fields of education, training and future employment. However, we are now witnessing a 2™ generation of young Yemenis achieving academic success graduating from top universities.
The trust has worked extremely hard and contributed to a leading role in helping to nurture young people to academic success. The trust is in the process of completing and sourcing funding applications to help meet the demands and increased services of the new centre. The trust has taken on an ambitious project in developing and further increasing the required services to meet the demands of an ever-increasing Yemeni population. The new centre has given the trust the ambition and confidence to meet the challenges ahead especially posts Covid19. This provides a tough challenge for the association which the management committee and members alike will work hard in ensuring that the association will achieve its targets in safeguarding the well-being of the community.
The trust is continuously assessed by working parties made up of Executive Committee, Volunteers and External parties, acting in a consultative capacity. These reviews cover all aspects of the Trust including the governing document, management and policies of the trust.
page 5
Halesowen & Dudley Yemeni Community Association Executive Committees’ Report for the year ended 31 March 2021 (conta)
Current Strategy
The trust was successful in obtaining funding from Dudley MBC and Sport England to help cover operational and running costs. The trust is always in the process of completing funding applications to meet the needs and demands and the running of a new modern facility. The centre has been dependant on many volunteers to work at the centre to continue the necessary services urgently required by the community.
Core funding is imperative for the continuation and the building up of this emerging valuable resource. The trust has maintained to continue various projects such as the luncheon club voluntarily until further funding is sourced. Applications for funding future projects are in progress.
A major priority will be the potential refurbishment of the Youth Centre building. Quotations of the project are in hand to target funding sources for the required work. The trust will be liaising with the local authority with regards to its future and the funding source required for the necessary work to upgrade and make the facility suitable for use.
The trust will always continue to maximise the huge potential of the new centre by marketing its excellent conference facilities for hire. This will potentially increase the income revenue substantially over the next financial year.
The ambitious plans for the development of the association are of paramount importance to its future longterm success in improving the current and providing the urgent services required catering for the everchanging needs of the Yemeni community.
The new modern facility with a comfortable accessible environment for all will provide the injection required in helping the association to achieve its aims and objectives by providing a platform for the Yemeni community in helping to improve their quality of life.
Risks and Reserves Policy
The trust would value embracing projects and schemes that leave scope for some accumulation of funds for working capital and contingent liability requirements. As the cash backed reserves are relatively low the reserves policy is to fully utilise these funds as working capital given the familiar problems of grants after financial commitments have been made.
The invaluable long term statutory core funding is imperative for the continuation and the building up of this emerging valuable community resource.
Going Concern
The Executive Committee consider that after making enquires, they have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the accounts.
page 6
Halesowen & Dudley Yemeni Community Association Executive Committees’ Report for the year ended 31 March 2021 (conta)
Statement of Executive Committee’ Responsibilities
The Executive Committee are required under the constitution of the charity to prepare financial statements each financial year which give a true and fair view of the state of affairs of the charity and of its results for that period. In preparing those financial statements the Executive Committee are required to:
(a) Select suitable accounting policies and apply them consistently.
(b) Make judgements and estimates that are reasonable and prudent.
The Executive Committee are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approyal
This report was approved by the Executive Committee on 214 ostober 2021 and signed on their behalf.
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page 7
Halesowen & Dudley Yemeni Community Association Independent Examiner’s Report to the Executive Committee for the year ended 31 March 2021
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021, which are set out on the following pages
Responsibilities and basis of the report
As the Charity’s trustees you are responsible for the preparation of the accounts; and consider that the audit requirement of section 144 (2) of the Charities Act 2011 (the Act) does not apply and that an independent examination is needed.
It is my responsibility to examine the accounts under section 144 (2) of the Act and state on the basis of procedures specified in the Directions given by the Charity Commissioners under section 145 (5) (b) of the Act, whether particular matters have come to my attention.
Independent examiner’s statement
In connection with my completed examination. I confirm that no material matters have come to my attention in connection with the examination giving cause to believe that in any material respect:
-
Accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
- The accounts do not accord with those records; or
-
The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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
[have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.
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Gary Peter Brookes
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Fellow of the Institute of Chartered Accountants of England & Wales 130 Wombourne Park, Wombourne, South Staffs WV5 OLY QI sp October 2021
page 8
Halesowen/Dudley Yemeni Community Association Statement of Financial Activities for the Year to 31st March 2021
| Notes | Restricted Funds | Unrestricted | Designated | Total Funds |
Total Funds |
||
|---|---|---|---|---|---|---|---|
| Funds | funds | ||||||
| 2021 | 2021 | 2021 | 2020 | ||||
| E3 | £ | £ | £ | £ | |||
| Income | |||||||
| Donations | 2 | - | 86,676 | - | 86,676 | 66,803 | |
| Charitable activities | 3 | 5,245 | 3,193 | - | 8,438 | 78,054 | |
| TOTAL | 5,245 | 89,869 | - | 95,114 | 144,857 | ||
| Expenditure | |||||||
| Charitable Activities | 4 | 55,768 | 31,690 | - | 87,458 | 67,054 | |
| TOTAL | 55,768 | 31,690 | - | 87,458 | 67,054 | ||
| Net income | (50,523) | 58,179 | - | 7,656 | 77,803 | ||
| Reconciliation | offunds | ||||||
| Total funds brought forward | 1,149,827 | 27,288 | - | 1,177,115 | = 1,099,312 | ||
| tranfers to cover the deficit and | |||||||
| designated funds | 8,869 | (33,869) | 25,000 | ||||
| Totalfundscarriedforward | 1,108,173 | 51,598 | 25,000 | 1,184,771 | 1,177,115 |
There were no recognised gains or losses for 2021 or 2020 other than those included in the Financial Activities
page 9
Halesowen/Dudley Yemeni Community Association Balance Sheet as at 31st March 2021
| 2021 | 2020 | |||||
|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | |||
| Fixed assets | ||||||
| Tangible assets | 11 | 1,104,133 | 1,126,770 | |||
| Current assets | ||||||
| Debtors | 12 | 260 | 1,085 | |||
| Cash at Bankand in | hand | 14 | 82,078 | 50,560 | ||
| Total current assets | 82,338 | 51,645 | ||||
| Creditors: amounts falling due within one | ||||||
| year | 13 | (1,700) | (1,300) | |||
| Net current assets | 80,638 | 50,345 | ||||
| Net Assets | 1,184,771 | 1,177,115 | ||||
| Funds ofthe Charity | ||||||
| Unrestricted Funds | 51,598 | 27,288 | ||||
| Designated Funds | 15 | 25,000 | - | |||
| Restricted Funds | fe) | 1,108,173 | 1,149,827 | |||
| 1,184,771 | 1,177,115 |
Approved by the Executive Committee on pa st October 2021 and signed on their behalf
gqWee MARA. BakeLT: (ChainPi. )
page 10
Halesowen/Dudley Yemeni Community Association Notes to the Accounts for the Year to 31st March 2021
1 Accounting policies
Basis of preparation of accounts
The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ofIreland (FRS102)[published] on[16][July] 2014,[the][Charities] Act 2011 the and UK Generally Accepted Practice as it applies from 1 January 2015.
b) Preparation of the accounts on a going concern basis
The trustees consider that providing statutory reports are favourable and funding criteria appropriate and fair the charity could continue to be a going concern.
Funds
Unrestricted funds are income funds which are to be spent on the charity's general purpose.
Restricted funds comprise of two elements :-
Designated funds earmarked for the use of relaunching opeations and staff salaries
a) income which may be expended only on those restricted objects provided in the terms of the trust or bequest
b) donations or grants received for a specific object or invited by the charity for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The charity does not usually invest separately for each fund.
Income
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the charity is legally entitled to the amounts due. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
Resources expended
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the Charity. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.
Donated services and facilities
These are only included in incoming resources with an equivalent amount in resources expended where the benefit to the charity is reasonably quantifiable, measurable and material.
Equipment is capitalised if it can be used for more than one year, and cost at least £1,000. They are valued at Office equipment @20% on a reducing balance basis Vehicles @25% straight line basis Leasehold improvements @2% straight line basis Leasehold Building @ 2%_ straight line basis
page 11
Halesowen/Dudley Yemeni Community Association
Notes to the Accounts for the Year to 31st March 2021
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.
Going Concern
The Trustees consider that the charity remains viable for the year ahead
Governance costs
Includes costs of the preparation and examination of statutory accounts, the costs of Trustee meetings and cost of any legal advice to Trustees on governance or constitutional matters.
Support Costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the Trustees’ annual report
page 12
Halesowen/Dudley Yemeni Community Association
Notes to the Accounts for the Year to 31st March 2021
2. Income from Donations
| 2021 | 2021 | 2021 | 2020 | |||||
|---|---|---|---|---|---|---|---|---|
| Restricted | Unrestricted | |||||||
| Notes | Funds | Funds | Total | Total | ||||
| a | £ | £ | £ | |||||
| Building Donation ( Donatedby Lender) | - | - | - | 10,837 | ||||
| Building project | - | - | - | 46,399 | ||||
| DudleyMBC | - | 39,500 | 39,500 | - | ||||
| SportEngland | - | 7,600 | 7,600 | ~ | ||||
| HMRC JRS Furlough | grants | 27,135 | 27,135 | - | ||||
| Community Fund | - | 6,121 | 6,12} | - | ||||
| Selco Foundation | 500 | 300 | ||||||
| Friday and other donations and gift aid tax | ||||||||
| refunds | - | 5,820 | 5,820 | 9.567 | ||||
| 74 | - | 86,676 | 86,676 | 66,803 | ||||
| 3. Income from charitable | activities | |||||||
| Members fees | - | 840 | 840 | 3,870 | ||||
| Minibus Income | - | - | - | 2,805 | ||||
| SundryIncome | - | 2,313 | 2,313 | 1,260 | ||||
| Room Hire | 40 | 40 | 17,492 | |||||
| FoodBank | 2,820 | - | 2,820 | - | ||||
| Youth Projects | : | - | - | - | - | |||
| Dudley Youth Service | - | - | “ | 2,080 | ||||
| Donations | - | - | - | - | ||||
| Creche Fees | - | - | - | 115 | ||||
| Arabic Studies | Fees | 2,425 | - | 2,425 | 47,057 | |||
| Arabicbook sales | - | - | - | 2,135 | ||||
| Arabic Women | classes | - | - | - | 120 | |||
| ArabicGCSE Classes | - | - | - | 1,120 | ||||
| 2 | 5,245 | 3,193 | 8,438 | 78,054 |
page 13
Halesowen/Dudley Yemeni Community Association Notes to the Accounts for the Year to 31st March 2021
4 Charitable activities expenditure
| 4 | Charitable activities expenditure | ||||||
|---|---|---|---|---|---|---|---|
| 2021 | 2021 | 2021 | 2020 | ||||
| Restricted | Unrestricted | Total | Total | ||||
| £ | £ | £ | £ | ||||
| Centre Activities | |||||||
| Direct Costs | - | 23,842 | 23,842 | 14,108 | |||
| Support Costs | - | 7,848 | 7,848 | 4,943 | |||
| - | 31,690 | 31,690 | 19,051 | ||||
| Food Bank | |||||||
| Direct revenue costs | 1,547 | - | 1,547 | - | |||
| Support costs | 1,274 | - | 1,274 | 90 | |||
| 2,821 | - | 2,821 | 90 | ||||
| Arabic School | |||||||
| Teachers and Tutors | 20,929 | - | 20,929 | 23,928 | |||
| DirectCosts | 625 | - | 625 | 16,033 | |||
| Support Costs | - | - | - | 3,770 | |||
| 21,554 | - | 21,554 | 43,731 | ||||
| Other Projects/Activities | |||||||
| Direct Costs | 8,869 | - | 8,869 | 4,182 | |||
| Centre Depreciation | 22,524 | - | 22,524 | - | |||
| 31,393 | - | 31,393 | 4,182 | ||||
| 55,768 | 31,690 | 87,458 | 67,054 | ||||
| 5 | Human Resources and DirectCosts | ane | — | =_ | pueh | ae | A020 |
| Main | Food | Arabic | Other | ||||
| Centre | Bank | School | Projects | Total | Total | ||
| £ | £ | £ | £ | £ | £ | ||
| Teachers and Tutors | - | - | 20,929 | - | 20,929 | 23,928 | |
| Rent Water Rates& Insurance | 280 | - | - | 3,179 | 3,459 | S15 | |
| Heat& Light | - | - | - | 4,756 | 4,756 | 5,722 | |
| Food | - | 590 | - | . | 590 | ||
| Caretaker, cleaning& maintenance | 8,784 | - | - | - | 8,784 | 12,926 | |
| Premises and repairs costs | 4,4t1 | - | - | 914 | 5,325 | - | |
| Creche Worker | - | - | - | - | - | 13 | |
| reeptionist | 5,992 | - | . | - | 5,992 | - | |
| Minibus running costs | 940 | $39 | - | 20 | 1,499 | 1,003 | |
| Travel expenses | - | - | - | - | - | 150 | |
| Outing& Events | 850 | - | - | - | 850 | 400 | |
| Sundry expenses | 323 | 168 | 175 | - | 666 | - | |
| Expensed Low Cost equipment | 1,716 | 250 | 388 | - | 2,354 | 2,491 | |
| Volunteers training and travel costs | - | - | - | - | - | 348 | |
| Training | 416 | - | - | 5 | 416 | 817 | |
| Recruitment | 130 | - | - | - | 130 | 212 | |
| School materials | - | - | - | - | - | 3,718 | |
| School expenses | - | - | 62 | - | 62 | 708 | |
| 23,842 | 1,547 | 21,554 | 8,869 | 55,812 | 58,251 |
page 14
Halesowen/Dudley Yemeni Community Association Notes to the Accounts for the Year to 31st March 2021
6 Support Costs
| 6 | Support Costs | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2021 | 2021 | 2021 | 2021 | 2021 | 2020 | ||||||||
| Main | Arabic | Youth | |||||||||||
| Centre | Food | Bank | School | Projects | Total | Total | |||||||
| £ | £ | £ | £ | ||||||||||
| Printing Stationery& Postage | 1,959 | 784 | - | - | 2,743 | 1,560 | |||||||
| Depreciation ofEquipment | 113 | - | - | - | 113 | 142 | |||||||
| Software | 330 | - | - | - | 330 | 1,151 | |||||||
| ITand computers costs | 1,667 | 490 | - | - | 2,157 | 1,721 | |||||||
| Bank Chgs | - | - | - | - | - | 105 | |||||||
| Miscellaneous | 50 | - | - | - | 50 | 468 | |||||||
| Office exp | 392 | - | - | - | 392 | 605 | |||||||
| Professional and Governance | 2,699 | - | - | - | 2,699 | 2,019 | |||||||
| Telephone | 638 | - | - | - | 638 | 1,032 | |||||||
| 7,848 | 1,274 | - | - | 9,122 | 8,803 | ||||||||
| Support costs are allocated to the various projects on | a best fit | criteria. | Theexecutive | executive | attempt to | align incomingresources | |||||||
| with direct charitable costs with the balance ofavailable income been | set against support costs on a remnantbasis | ||||||||||||
| This hastended to work well to date but asthe | project expands | amuch | more objective | assessment ofsupport costs | |||||||||
| allocation will need to be used. The computerised | accounting package | does assist the | Executive Committee in | this | |||||||||
| process | |||||||||||||
| 7 | Governance Costs | 2021 | 2021 | 2021 | 2020 | ||||||||
| Restricted | Unrestricted | Total | |||||||||||
| £ | £ | £ | £ | ||||||||||
| Trustee Travel costs | - | 43 | 43 | 150 | |||||||||
| Professional Fees | - | 565 | 565 | 400.00 | |||||||||
| Independent Examiner | 2.091 | 2,091 | 1,619 | ||||||||||
| - | 2,699 | 2,699 | 2,169 | ||||||||||
| 8 | Net movement in funds for theyear | 2021 | 2020 | ||||||||||
| £ | £ | ||||||||||||
| The netmovement in funds for the year | is stated after | charging: | |||||||||||
| Depreciation oftangible assets | . | 22,637 | 142 | ||||||||||
| preparation and £144 Qbs software costs ( and | prioryears | ||||||||||||
| adjustment£400 | 2,091 | 1,619 | |||||||||||
| 9 | Trustee Reimbursements | ||||||||||||
| No trustee received expenses. However | Ibtisam Kassim received reimbursements for | some | |||||||||||
| travel costs | 43 | 150 | |||||||||||
| 10 | StaffCosts | 2021 | 2020 | ||||||||||
| No remuneration was paid to the trustees in theyear | year | £ | £ | ||||||||||
| Gross Salaries | 32,298 | 27,964 | |||||||||||
| Pension costs | 100 | - | |||||||||||
| 32,398 | 27,964 | ||||||||||||
| There were a number ofpt workers during the year | |||||||||||||
| Tutors | 7 | T | |||||||||||
| Admin | 1 | 1 | |||||||||||
| Centre Cleaner/Caretaker | 2 | 2 | |||||||||||
| 10 | 10 |
page 15
Halesowen/Dudley Yemeni Community Association
Notes to the Accounts for the Year to 31st March 2021
11 Fixed Assets
| Leasehold land | Furniture & | Minibuses | Total | ||
|---|---|---|---|---|---|
| WIP premises | Equipment | ||||
| £ | 3 | = | |||
| Cost/Value | |||||
| -asat 1 April 2020 | 1,126,202 | 34,041 | 21,844 | 1,182,087 | |
| - additions at cost | - | - | - | - | |
| - as at 31 March 2021 |
1,126,202 | 34,04] | 21,844 | 1,182,087 | |
| Depreciation | |||||
| -as at | April 2020 | - | 33,474 | 21,843 | |
| - charge for the year | 22,524 | 113 | - | 22,637 | |
| - as at 31 March 2021 | 22,524 | 33,587 | 21,843 | 77,954 | |
| Netbookvalue at | 1,103,678 | 454 | 1 | 1,104,133 | |
| as at 31 March 2021 | |||||
| Net bookvalue at | 1,126,202 | 567 | |||
| -as at 1 April 2020 | |||||
| 12 | Debtors and Prepayments | ||||
| 2021 | 2020 | ||||
| £ | 3 | ||||
| Trade Debtors | 260 | 1,085 | |||
| 13. | Creditors: Amounts falling | duewithin one year. | |||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Accruals | 1,700 | 1,300 | |||
| 1,700 | 1,300 |
page 16
Halesowen/Dudley Yemeni Community Association
Notes to the Accounts for the Year to 31st March 2021
| 14. | Bank& Cash Accounts | 2021 | 2020 |
|---|---|---|---|
| £ | £ | ||
| Current Account | 62,322 | 36,624 | |
| Deposit account ( Building fund) | 19,656 | 13,836 | |
| Petty Cash | 100 | 100 | |
| 82,078 | 50,560 |
- Restricted Fund Movements
| Fund | Transfer | Fund | |||
|---|---|---|---|---|---|
| Balances | from | Balances | |||
| carried | Incoming | Outgoing | unrestricted | carried | |
| forward | Resources | Resources | funds | forward | |
| £ | £ | < | £ | ||
| Capital | |||||
| Building fund | 1,101,184 | - | 22,524 | - | 1,078,660 |
| General Projects | |||||
| Luncheon Club | 114 | - | - | - | 114 |
| Arabic School and Classes | 48,529 | 2,425 | 21,554 | - | 29,400 |
| Halesowen Centre and Youth | - | - | 8,869 | 8,868 | (1) |
| Food Bank | 2,820 | 2,821 | - | - | |
| 1,149,827 | 5,245 | 55,768 | 8,868 | 1,108,173 |
Designated Funds
These funds have been put aside to help relaunch day to day projects at the centre after the CV19 pandemic has subsided
16 Related Party Tranactions
Nora Thafer , one of the trustees relative, received £3,350 for the work carried out in the Arabic School
Sarah Abdo is a relative of trustee Mo-Ammar Abdo and received £3,350 for the work carried out in the Arabic School
page 17
Halesowen/Dudley Yemeni Community Association
Notes to the Accounts for the Year to 31st March 2021 17. Prior year SOFA comparison
Statement of Financial Activities for the Year to 31st March 2020
| Notes | Restricted Funds | Unrestricted | Total Funds |
||
|---|---|---|---|---|---|
| Funds | |||||
| 2020 | 2020 | 2020 | |||
| £ | £ | £ | |||
| Income | |||||
| Donations | 2 | 57,236 | 9,567 | 66,803 | |
| Charitable activities | 3 | $2,512 | 25,542 | 78,054 | |
| TOTAL | ~109,748 | 35,109 | 144,857 | ||
| Expenditure | |||||
| Charitable Activities | 4 | 48,003 | 19,051 | 67,054 | |
| TOTAL | 48,003. | «219,051 | «67,054 | ||
| Net income | 61,745 | 16,058 | "77803 | ||
| Reconciliation offunds | |||||
| Total funds brought forward | 1,085,980 | 13,332 | 1,099,312 | ||
| Transfers to cover deficit | 2,102 | (2,102) | - | ||
| Totalfundscarried | forward | "1,149,82727,288 | 27,288“T177,115 | “T177,115 |
page 18