## **Company Number: 03100194 Charity Number: I 050342** 

## **Hibiscus Caribbean Elderly Association** 

**Directors' Report and Financial Statements** 

**For the Year Ended** 

**31 March 2022** 

**Augustus & Co Chartered Certified Accountants** 



Hibiscys Caribbean Elderly Asso¢iation
Index
Contents
Legal und Administrativ¢ D¢tails
Directors. Report
Independent Examiner's Report
Statcment of Financial AdivitlC5
Balance Sheet
10-14
Notes to Accounts

Hibiseus Caribbean Elderly knociation
i* al alld Administralive Details
Directors
Mrs Mary Richards
Mt Clifford A Headley
Mrs Lynette Diana Catr- Arnistrong
Secretary
Clifford A Headley
Company Number
03100194
Charity Number
1050342
Bavthers
Nat West Bank PIC
386 Barking Road
London El 3 8JB
Indepelldent Examiner
A A Boalo- Brewu FCCA MBA
Auguslus & Co
Chartered Certified Acwuntant
374 tLy Street
Ilford
Essex IGI 4AE
R¢gister¢d oifi¢¢ &
Business Address
Hib[￿u$ C(m)munity Centre
Buckingham Road
Stratford
London B15 ISP

Hibisc￿8 Caribbean Elderly Association
Directors, Report
The Irustees, who are also directors of the ¢harity for the purpose of th¢ Companies Act. submit their
annual report 8nd the financial statements for the ye8r ended 31 March 2022 which are also prepared
to meet the requirements for a directors, report and accounts for Companies Act purposes.
The financial Statements comply with the Charities Act 2011, the Companies Act 2006, the
Memorandum and Articles of Association, and Accounting and Reporting by Chartties.. Siatsment of
Recommended Practice applicable to charitics prcparing thcir accounts in accordance with thc
Financial ReportitLg Standard &pplicable in the UK and Republic of Ireland (FRS 102) (effective
l January 2015).
Prineipal Aetivity
The charity is a charitable company limited by guarantee and was set up on 8 Sept¢mb¢r 1995 and
registered as a charity on 8 Sept¢mb¢r 1995. It is gov¢rn¢d by a memorandum aNI articl¢s of
association.
The principal actlvities of the company are to relieve:
l. The aged and unemployed in particular those of Caribbean and African origin in East London by
the provision of facilities for recreation or leisure time occupation with the obje¢t of improvtng
thcir condillons of life.
2. Poverty amongst retired persons in particular those of Caribbean and African origin in Easl
London.
3. 1.0 provide supw)rt, assistance and care to elderly African and Caribbean m¢n and women.
Results
The finan¢ial position of the charity at the end of the f￿ancial year is as detailed in th¢ attached
financial st8tem¢nts. Income forthe ye8r was £51,913.
Review of Activities During the Year
The year began with the Assa¢iation still in Lockdown 8nd whilst continuino to provide a ￿rVICe.
the Company was not generating an incom¢. However. the decision to accept support from the
Government's Furlough Scheme enable the Company to retain its staifmg ￿0￿p.
Much effort was devoted to ensuring that the facility Hibiscus Community Centre complied with
Public H¢alth regulations and remain¢d Covid s¢¢ur¢. Here the Company was forthnate in not
experiencing any out brake of the virus. In keeping with the Government Guidanre on Teopening
some a¢tivtti¢s were r¢started sooner than others. Th¢ Church and Islamic Friday Pray¢r were the
rir5t activitle5 to be restarted May 2021, followed by the Domino and Aftersch(K>l clubs. Reopening
the Day Centre was delayed until October 2021 when Publtc Health England issu¢d the Company
with a certificate to restart the Service.

Hibisc￿ Caribbean Elderly Association
At the time of closing the service 17 March 2020, the Day Care Centre was operating at maximum
capacity with"1 wenty-hvo clietkts attending on"I"uesday and"I"hursday and a further twenty
attending on Wednesday at another site The Arch Church Seabert Road E7. Full -lime Day Centre
services was reopened with one cli¢nt at th¢ end of O¢tob¢r 2021. the numb¢rs have stnc¢ increased
to three with # further three clients attending after lunch. The itijpact of the pandemic on the
elderly Membership has not only cause the105s of life but the intensity of the Lockdown message
"Stay at Home" has had a lasting ¢ffrct. Many elderly Members continue to refuse leaving their
home5 for fear of catching some infection.
One of the major challenges faeing the Company during this wtod was the decision by Newham
Council to remove the Company's P￿MIseS Li¢en¢e. Th¢ Company appealed the decision in th¢
Court and lyon its appcal.
tkliverinE digital services in the areas of aiL Hibiscus Virtual Gallery. and leisure and recreation.
BRUKoirr the Streaming of live musical perforniances ivas successfully continued throughout this
period. BRUKOUT celebrated its first anniveTSary in May 2021 and l pleased to report that
over thirty thousand people have viewed this porti¢u18r progrdmme on the Comp8ny's YouTube
Channel, which now Ethcts eleven thousand viewers per Inonth. Hibiscus Live Community Radio
Ivas also being developed at this time: & development which is expected to mature to an income
generator over the next two years.
Company has entered a new partnership wtth Sadlers Theatre and ivas pleased to be involved
in d¢livering a joint production at the Peacock Theatre. Th¢ Company has also ¢stablish¢d other
Partnerships. The partnership with Drumbeat Radio has provided very useful working experiences
for some of the Company'5 volunteer5: whilst the partnership witEL the Dub Exposure Band and
S(Ka Massive has given rAs¢ to genuinely authenti¢ Caribbean and African cultural offerings to the
Membership.
Future Plxns
In looking to the future our priority will be in ￿urIng a long terni leas¢ for our premises from
Newham Council. Serious efforts ivill be made to upgrade services aoross the board by utilising the
instruments of new technology. A website and online media platforms ivill be established with a view
to rdising the profile of the organisation whilst marketing its services
Volunteers
Volunteers continue to be the backbone of the s¢rYice. Day Care delivered on Tuesday and Thursday
b¢twe¢n the hours of l O.00am-3.30pm continue to be popular with a h¢alihy attendanc¢. Attende¢s
participate in a rang¢ of activiti¢s which encourage physical and mental w¢llbein& and help to
promote the individuals indep¢ndenc¢ and self ¢st¢em. The luncheon Club continues to provide
culturally appropriate meals.

Hibiscus Caribbean Elderly AssociatAOD
Directors
Th¢ following served as directors during the year covered by these accounts:
Mrs Mary Richards
Mrs Lytiette Diana Catr- Annstrong
Mr Clifford A Headley
The directors at the time the fJnan¢ial statem¢nts were approved ate as follows:
Mrs Mary Richard.
Mr Cltfford A Headley
Mrs Lyn¢tt¢ Diana Carr- Arn)strong
Directors, Responsibilities
The charity trustees (who are also the directors for the purposes of company law) are responsible for
prq)aring a trustees, ann(￿1 report and fmancial staicments in accordance Nvith applicable law and
United Kingdotn Accounting Standard5 (United Kirkgdom Generally A￿epted Accounting Practi¢¢}.
Company law requires the directors to prepare fllrdncial statements for each r]nancial period. Under
that law the directors have elected to prepare the fllvdncial statements in accordBnce with United
Kingdom Gencrally Acccptcd Accounting PrMctic¢ (Untted Kingdom Accounting Stsndards and
applicable law). Under ¢oJnpany law the directors must not approve the financial stat¢m¢nts unless
they are satisfAed that they give a true and fair view of the state of affair5 of the company and of the
surplus or deficit of the company for that period. In preparing these financial statements, the directors
are r¢quir¢d to:
Select suitable accounting policies and then apply them consistently.
Observe the meihods and principles in the Charities SOIiP
Muke jud¥ements and estitnates that are reasonable and prudent"
Prepare the Financial Statements on the going concern basis unless it is inappropriate to presume
that the company will continue to provide services.
The trustees are responsible for keeping adequate accounting records thAt are sufficient to show and
explain the company's transactions and disclose with reasonable accuracy at any time the financial
position of the company and to enable them lo ensure that the Financial Statements comply with the
Company Act 2006. They are also responsible for safeguarding the assets of th¢ charity and hence for
tsktng reasonable steps for prevention and ddection of fraud and other irregularitie5.
The trustees are responsible for the maintenance and integrity of the cotyordte 2nd financial
information included on the charitable company's website. Legislation in the United Kingdom
gov¢ming the wq)aralion and di55emination of financial statements may differ from legislation in
oth¢r jurisdidions.

Hibiscus Caribbean Klderly Association
Reserves Policy
The directors ivill endeavour to tllaintain free reserves sufficient to cover at leasi three months,
running expenses. At 31 M￿Ch 2022. the unrestricted reserve was a deficit of £25.414. We are
actively seeking to raise Jnore funds to increase the amount of free reserves.
Decision Making
The directors meet about once every 2 months lo revi¢w the progr¢ss of the charity and to make any
d￿lS￿onS that are n¢eded to keep lh¢ organisatloll in pursiiit of its objectives.
Directors Selection Method
The directors are elected at the Annual Genernl Meeting to serve for a term of one year.
Risk Revie
The directors are undertaktng a complete risk assessment of all activities of the company.
AccouDtauts
The directors propose to re appoint the current aceounÉants Au8UStus & Co and a resolution proposin8
the ap￿Intment will be put to the ar￿￿al genernl meeting.
This ttport has been prepared ill accordance with the provisions applicable to companies subject to the
srnall companie5, regime.
This report was approved by the board on 7 October 2023 and signed on its behalf by..
Mr Clifford Headley
(Director)

Hibiscus Caribbean Elderly A55OCiation
Independent Eiamiuerls Report to the Director8 of Hibiscus Caribbeau Elderly Assoeiation
I report to the trustees (who are also Directors for the purpose of company law) on my examination of
th¢ finan¢ial stal¢m¢nts of Hibiscus CaTibbean Elderly A550ciation ('the charitable company,) for the
y¢ar ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet
and related notes.
This r¢port is made solely to the charity's trusl¢¢s, as a body, in acLDTdanc¢ with Section 145 of the
Charities Act 2011. My ivork has been undertaL"en so that I might state to th¢ ¢harity's trust¢cs those
atters I ain required to state to them in this report and for no other purpose. To the fullest extent
perniitted by law, I do nol accept or assume responsibility to anyone other tlian the charity and the
charity's tnistees as a body. for my worL for this repor¢ or for the opinions I have foTmed.
Responsibilities and bLsTrs of report
As th¢ trustees of charitable company you are responsible for the preparation of th¢ finan¢ial
statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act')-
Having satisfied myself th&t the financial statements of th¢ charitable company are not required to be
audited under Pmrt 16 of the Act and are eligible for ind¢pendent examination, I report in respect of my
examination of th¢ ¢haritable company's fmancial statements carried out under section 145 of the
Charkties Act 2011 ('the 2011 Acl.) and in ¢aTrying oul my extuninaliun I hav¥ folluwed all the
appli¢able Direclions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
An independent examtnation does not involve gathering all the evidenc¢ that ivould b¢ required in an
audit and consequently does not cover all the matters that an auditor Considers giving tIKir opinion
on the financial staternen￿ The planning and conduct of an audit goes beyond the limited &88urance
that an independent examination can provide. Con5equentty l express no opinion as to whether the
financial slalem¢llt5 pf¥bent a 'lrue and fatr, view and my report is limited to those specific matters set
out in the independent examiner's statement.
Independent examiller's statemen¢
If the ¢haritabl¢ company's grobs income exceeded £250,000 your examiner must be a member of &
body listed in section 145 of the 2011 Act. Your incom¢ for th¢ y¢ar was bclow this amount. I confinn
l am a member of ACCA which is one of the listed bodies.
I have Completed my examinatton. I confjrm that no material matters have com¢ to my att¢ntion in
conn¢ctAon with the examination giving me cause to believe that in any material ￿speCt..
accounting records were not kept in respect of the charitable company 8s reqiiired by section
386 of the 2006 Act-, or
> the financial statements do not accord with those reco￿15. or
> the fjnancial statement5 do not Cotnply with the accounting requirements of section 396 of the
2006 Ad oth¢r than any requirement thal the finan¢ial stalements give a 'true and fair view
which is not a matter considered as part of an independent examination. or
> the financial statements have not be¢n prepared in accordance with the methods and principles
of the Statement of R￿￿mMended Prnctice for accounting and reporting by chaTities
applicable to charities preparing their ac¢ounts in aecordanc¢ iviih the Financial Reporting
Standard applicable in the UK and Republic of Ir¢land (FRS 102).

I have no concerns and have c(me acros5 no other matters in connection with the wmination to
which attention should be drnwn in this report in order to enable a proper understanding of th¢
rinancial statsm¢nts to b¢ r¢ach¢d.
A A Boafo- Brewu FCCA MBA
Augustus & Co
374 Ley Street
Ilford
Ess¢x IGI 4AE
D#ted: 10 October 2023

Hibiscus Caribbe4D Elderly Association
Statement ofFinallcial Ae(ivitie5 (Illcludillg lllcome & Exp¢Dditsre A¢counts)
Year ended 31 Mareb 2022
2022
Total
2021
Total
Note
Unrestricted
Restricted
Ille0￿¢
Don4tioDS leg4eies
438
lllcome froKn charitsble aettvities
Voluntary incotne
Oth¢T illcome
Totsl llleome
34.224
17.689
51.913
34224
17.689
5 1.913
30.135
4,617
35.190
32
E%pellditure on:
Charitable Aetivitie5
FuudraisiDg costs
Total Exp¢ndityr¢
68.875
68.875
52.590
68,875
68.875
32.590
Net itteomel(expÈ￿dlthTe) and Det movement
in funds for tbe year
-16.962
-16.962
-17.400
Re¢0￿ClI1#110n of funds
Totsl Funds Brought Forward at 01104ll021
-8.452
-8,452
8,948
Totsl Funds Canied FoThvard at 3 110312022
-25,414
-25,414
-8,452
The notes on pages 10 to 14 forn) part ofthese financial statements.

Hibiscus CgribbellD EldeAy Assoeixtio
Balxllee Sheet
At 31 hlareh 2022
Note
2022
2021
FTri¢dA5sets
T￿￿iblE AS
Cllrrtnt A55ets
Dcbtot5
Cash at Bank and in Hand
13.490
5.853
5.853
14.602
Credltors: Am(TruDts falllllg
due within one ye3r
io
23,586
23.586
14.397
Net cur￿￿1 Assets
-17,733
205
Total As5¢ts Lv5 Curr¢ut Llabiliti
-17,733
205
Creditors: Amounts falling
dué ovtroDe year
7.681
8.657
Net A￿ets
.25.414
-8.452
Representtd By:
R2stricted FuTrds
Untcslricled Funds
12
-25,414
-25.414
-8.452
-8.452
The company ivas ￿tltkd to exempfion frorn auditund£r s477 of th¢ Comp8ni¢s Act 2006 r¢la11￿￿t to small comp¥llLies.
Tbcjr￿￿ber5 h&vc JKTrt wul￿d th¢ to obtHULan audit in accordance with stttioll 476 of the CompaniesA¢i 2006.
TheduE¢t()rs atknowtedge theirrespDDsibihies foreomplying Isryth the requirements of the CO[ll￿￿leS Act
¥Yith reb￿￿1 ts) a¢ivuDltn¥ ￿e0rd5 and the PTeparalion Df aCc(￿nts.
T1￿ accounts have beefj prepared accordance withthe Provisions appli¢&bl¢ to smaIl compathies subject lo tk s]nall
oiiipaDi¢S r¢gitn¢ 8JJd ID accordanceilryth FRSI02 SORP
Ihis fmsncial s￿t￿ntS Ive￿ apwoved by tIK [X)ll￿ Dll 7 OctobBr2023 $l￿d on its khwlf by
Mr Clifford Hegdley
DirectQT
Thej￿$ on pages 10 to 14 form pgrtof these rjfftanc￿I statemeot&
CompanyNurnber.' 3100194

Hibisrlls CariblJeaTr Wdtrly A550¢1&tlD
Notes lo Acr•uDts
Year EDdtd3l MArcb 2022
Ar¢o&ntiDgPokeie5
1.1 A¢¢ouDIID¥ CoJkVtllthD
The financial stRlements have beenptttkqred Aeeord8nce wilhAeeouniing artd Rwtin8
tyCharitie5.' StatementofRec0nll￿ded Pr&ctiCC 8ppiic8ble ￿charitieS prep8ringthÈir
HCCOUDts ill aceordgncewiththeFin8DciAI ReportiD8 St8ThdardappJi¢abl¢ in th¢ UK wd
Ryblicof lie1￿￿ (FRS 1021 l¢fftctsve l JarLuw20151- IChatiliv& SORP (FRS 1021.
the F5nOnci￿ lie[￿l￿sSmndardaWll¢&bit UK and Repubjit of kelaftd(F￿ 102)
and the A¢t2006.
1.2 In¢omlDgRuo•rtts
Revenue8F￿&TCthearnQLrt$dtte forthe>w%Thl*theror noL8th]altyreceiwed ￿the}Ear.
lkn&tionsand other 1ncorningie￿ce&ar¢ th¢wl 8moun¢s r¢¢¢iY¢d in the￿.
Ikwialion is provided at r&testatCuIat￿ lo￿T1t¢￿ff th¢ustorvaluatiotL i¢sse5timwe41
rEsidual v21ueofea¢h&%seE ovcr the¢xw(ed ugefuilifeas follows..
FurnitiwE Fithes& Eqllipment
Plant& Mach￿ery
MotI￿vehIcle
-2(Wa onu>St
- 20% on c¢st
- 20%oD Cost
ofexFcnditsweatecapitdisedwhen purel￿price exeeeds £3￿.
1.4 RHtrlcttd Funds
R￿ICted BtEtDbevs¢d For3wificpUt￿￿&S laiddo￿1bY thcdonor. E¥P￿idI￿re
ht¢hmetts this CFiteria is char8ed lothe fund.
IJ u￿r￿lritÈtd
Unrestricted Fllrtds aredon8ti0tt2th1 other Incarnin8 tesourw Teceivable or8wwHted f
the objects Df the¢harityMYthout fithsp¢ufi¢dwrposes ind *eavoilableas¥a￿raI
L Direethr5
ThEJiie¢tors Ib)not ieeeivc rcllWneE￿l0ll fortheir yervice8aThlate not
tekmburts￿ fDrthEirgxppnse5.

Htbiscus C8ribbesn Eld¢rly Aswciation
Note$ to Accounts
Ycar Ettdtd 31 MAreh 2022
Intome from eharitaible actlvitlp5
3.1 Voluntsry iocome
Tota]
2021
Unrestr&cied
RestsÈcted
2022
Day Care Cimtract Scrvices
Subco Trust- Reaching C.DTtunuTEitie5 Project
SPE￿ C￿1￿0
Voice4Change
34,224
34,224
20240
9.895
30.135
34,224
3.2 Otbers
Donalions
HMRC JRS Grant
Hall and bire
Pund Raisin8
4.816
12,551
322
4.816
11551
322
17.689
4,480
-415
552

Hlbbcus Caribbean Elderty Association
Not￿ to Accounts
Year Ended 31 March 2022
Stsffcosts
2022
2021
SalaTi¢$
Employevs National Insur￿¢¢
8,146
8.160
8.146
8.160
No employee eallled in Excess of £60.000
Th¢ avernge number of employees was
The trustees are consideThl as key manag¢m¢nl personnel but none of them receives
a salary.
Fixed Assets
Furniture
Motor
Vehicle
Plant &
Machinery
Equipment
Total
Cost
At l April 2021
Addition in the ye8r
At 31 Ma￿h 2022
29,014
36,873
5.041
70.928
29.014
36,873
5,041
70,928
Depreciation
At l April 2021
Charge for the year
31 March 2022
29.014
36,873
5,041
70,661
29.014
36.873
5,041
70.661
Net Book Value
At 31 March 2022
At 31 March 2021
Debtors
2022
2021
Trad¢ Debtors
13,490
11.490
10. Creditors: Arnounts falling due
iyithin ODe year
2022
2021
Paye & Nl
3472
8771
9,000
2,343
23,586
2184
4590
5280
2,343
14,397
Directors,
Accru81s
Bank Loatt
13

Hlblseus CaribbeaD Elderly knociation
Notes to Aecouthts
Year Ettdod 31 Mxrcb 2022
Restri¢ted Fuods
Balance
at l April
2021
MoveEnent in Resources
BalaE
Y4t 31 March
Incoming Outgoing Outgoing
2022
Revcnue
Capital Rcvcnue
Incoming
Capital
DAY Care Contract SErvice5
R¢5tri¢ted funds represent grants received from funders for specific activities. Any balance at the y¢ar end
ts committed and will be used for the same activity in the following year.
12.
ADAlysis of Net Assets Betweell Fknnds
Restricted Unr¢slri¢t¢d
Total
Curtrnt assets
Amounts falling due over one year
Fixed assets
-17.733
-7.681
-17,733
-7.681
-25.414
-25.414
14

Hibiscus Caribbean EIderly As50CiAtIo
Notes to Aetounts
Year Ended 31 March 2022
CharitAble 2ctlvitles
Total
2021
Unr¢siri¢t
Restricted
2022
Bad d¢btS
Staff s&ikri&s
Advertising
Rettt Payabl¢
Rates
Insurance
Light & Heat
13,490
9276
3LKI
3.000
369
239
2,525
8.304
7.031
EO,909
056
588
2,136
.019
140
420
576
2,097
400
I3,4￿)
9,276
8.160
3,0
369
239
2,525
8.304
7.031
10,909
6,056
588
2,136
1.019
140
420
576
2,097
400
3,(M)O
555
883
417
7.493
14,741
505
79
1.988
1.146
405
323
1.228
1.324
144
267
il.769
CA)mpuiernllming expenses
Repair5 and ReneMEIs
CultUTal AdivitiCS
Pr￿[￿tin4 Postage and Slationery
Lwi¢h¢on Club
Telephone
MotorExp¢ns¢s
Staff VoluLteerl Expenses
Genera] Expenses
Governancc cob1s (per note 5)
T￿VC111￿s expen5
Depr¢ciation- F F & E9uipmcnt
68,875
68.87)
Gov¢rll#ncc Cost5
I￿depend¢tIl Examinews Fees
Legal & prof&ssional fees
720
1080
297
2,097
720
1,080
297
2.097
720
290
314
1,324
FundrAlslng Costs
FuThdrnis¢r
Totxl expe￿dIt￿rÉ
68.875
68,875
51.769
Of tht £51.769 expenditttrt in 2021, £51,769 ¢harg¢d to unrc5tricted funds aTrJ none to restricted funds.
12