COMPANY REGISTRATION NUMBER: 03270681
CHARITY REGISTRATION NUMBER: 1060395
SSBA Community Trust
Company Limited by Guarantee
Financial Statements 31 March 2024
SSBA Community Trust
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2024
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent auditor's report to the members | 4 |
| Statement of financial activities (including income and | |
| expenditure account) | 8 |
| Statement of financial position | 9 |
| Notes to the financial statements | 10 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 15 |
| Notes to the detailed statement of financial activities | 16 |
SSBA Community Trust
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2024
The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2024.
Reference and administrative details
Registered charity name SSBA Community Trust Charity registration number 1060395 Company registration number 03270681 Principal office and registered 7-15 Greatorex Street office London E1 5NF
The trustees
Auditor
Mr. P Qureshi Mr. A Choudhury Dungarwalla & Co. Chartered Certified Accountants & statutory auditor 7-15 Greatorex street London E1 5NF
Structure, governance and management
The charity is managed by elected trustees. The trustees also act under company law as directors of the company. The charity is the accountable body for any of its projects. Currently the trust runs Heba progect. The Trustees take overall role of employer and performance monitor. Each project is autonomous with its own structure, bank account and funders. The trustees delegate the day to day running of the organisation and the achievement of its strategic objectives to the Director of of the SSBA Ltd who provides the project managers with financial, management and development support.
Risk Management
A key element in the management of financial risk is the setting of a reserve policy and its regular review by trustees. The main risk to the charity would be failure to raise sufficient grants to support the work of the projects. Over the last couple of years, sufficient funding for the trust's projects and activities have continuously diminished with limited scope or guarantees for future funding. This has affected the trust a great deal thereby shrinking significantly. As funding consttraints continue the trust is considering its options and activities for the future.
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SSBA Community Trust
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Objectives and activities
The general object of the charity is the provision of educational and training opportunities for disadvantaged persons living or working in East London, particularly the Spitalfields area including those who have learning impairment and those who through social or economic circumstances are in need and find difficulty in obtaining employment. It aims to promote independence and empowerment through training and employment and help people to contribute to and participate in the wider community. At the moment the charity's project is Heba a women's based project offering incubator and start up units for women start-up businesses.
Strategic report
The following sections for achievements and performance and financial review form the strategic report of the charity.
Achievements and performance
HOW OUR WORK DELIVERS PUBLIC BENEFIT
Our main activities and who we try to help are described below. All our charitable activities focus on enabling marginalised people to integrate into mainstream society and creating opportunities for selfdevelopment and achievement for those in need.
Who used and benefitted from our services
Over the last couple of years, sufficient funding for the trust's projects and activities have continuously diminished with limited scope or gurantees for future funding. The trust however continues to provide business support through Heba progect by offering affordable incubator units for women enterprises and start-up businesses thereby promoting business development and employment creation.
The trust continues to monitor the situation and identify areas of need in the community and seek future funding to meet some of those needs. It will be considering its options for the future in view of this.
Financial review
The past year has been challenging to the Trust particularly with dwindling funding avenues. Funding from both private and public bodies have continued to decline. Similarly , the high inflation and hikes in energy costs as well as the cost of living crisis has significantly impacted the activities of the Trust. Despite the challenges, the Trust continues to run Heba Women's project functions through the provision of affordable spaces for women enterprises at 164/166 Brick Lane.
Trustees' responsibilities statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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SSBA Community Trust
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the applicable Charities SORP;
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that:
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so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and
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they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.
The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.
The trustees' annual report and the strategic report were approved on 16 January 2025 and signed on behalf of the board of trustees by:
Mr. A Choudhury Trustee
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SSBA Community Trust
Company Limited by Guarantee
Independent Auditor's Report to the Members of SSBA Community Trust
Year ended 31 March 2024
Opinion
We have audited the financial statements of SSBA Community Trust (the 'charity') for the year ended 31 March 2024 which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
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have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
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SSBA Community Trust
Company Limited by Guarantee
Independent Auditor's Report to the Members of SSBA Community Trust
(continued)
Year ended 31 March 2024
Other information
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
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the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
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the trustees' report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
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adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees' remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit.
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SSBA Community Trust
Company Limited by Guarantee
Independent Auditor's Report to the Members of SSBA Community Trust
(continued)
Year ended 31 March 2024
Responsibilities of trustees
As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We have designed procedures in line with our responsibilities to detect material misstatements in respect of irregularities , including fraud.
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
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Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
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Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
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Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.
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SSBA Community Trust
Company Limited by Guarantee
Independent Auditor's Report to the Members of SSBA Community Trust
(continued)
Year ended 31 March 2024
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Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.
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Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.
R.F Dungarwalla (Senior Statutory Auditor)
7-15 Greatorex street London E1 5NF
For and on behalf of Dungarwalla & Co. Chartered Certified Accountants & statutory auditor
16 January 2025
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SSBA Community Trust
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 70,986 | – | 70,986 | 70,986 |
| Investment income | 6 | 148,885 | – | 148,885 | 74,752 |
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| Total income | 219,871 | – | 219,871 | 145,738 | |
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| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of other trading activities | 7 | 107,585 | – | 107,586 | 97,595 |
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| Total expenditure | 107,585 | – | 107,586 | 97,595 | |
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| Net income and net movement in | funds | 112,286 | – | 112,285 | 48,143 |
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| Reconciliation of funds | |||||
| Total funds brought forward | 1,160,355 | (978,349) | 182,006 | 133,863 | |
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| Total funds carried forward | 1,272,641 | (978,349) | 294,292 | 182,006 | |
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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 10 to 13 form part of these financial statements.
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SSBA Community Trust
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
| 2024 | 2023 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Current assets | ||||
| Debtors | 10 | 75,672 | 2,436 | |
| Cash at bank and in hand | 232,235 | 189,615 | ||
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| 307,907 | 192,051 | |||
| Creditors: amounts falling due within one year | 11 | 13,616 | 10,045 | |
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| Net current assets | 294,291 | 182,006 | ||
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| Total assets less current liabilities | 294,291 | 182,006 | ||
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| Net assets | 294,291 | 182,006 | ||
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| Funds of the charity | ||||
| Restricted funds | (978,349) | (978,349) | ||
| Unrestricted funds | 1,272,641 | 1,160,355 | ||
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| Total charity funds | 12 | 294,292 |
182,006 |
These financial statements were approved by the board of trustees and authorised for issue on 16 January 2025, and are signed on behalf of the board by:
Mr. A Choudhury Trustee
The notes on pages 10 to 13 form part of these financial statements.
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SSBA Community Trust
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 7-15 Greatorex Street, London, E1 5NF.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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SSBA Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
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SSBA Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
3. Accounting policies (continued)
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
4. Limited by guarantee
A company is limited by Guarantee.
5. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Grants | |||||
| Sundry grants and donations | 70,986 | 70,986 | 70,986 | 70,986 | |
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| 6. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Sales, rent & interest receivable | 148,885 | 148,885 | 74,752 | 74,752 | |
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| 7. | Costs of other trading activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Costs of other trading activities - | |||||
| Membership schemes and social | |||||
| lotteries | 107,585 | 107,586 | 97,595 | 97,595 | |
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8. Staff costs
The average head count of employees during the year was Nil (2023: Nil).
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
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SSBA Community Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
9. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
10. Debtors
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Trade debtors | 75,672 | 2,436 | |||
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| 11. | Creditors: amounts falling due within one year | ||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Accruals and deferred income | 13,616 | 10,045 | |||
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| 12. | Analysis of charitable funds | ||||
| Unrestricted funds | |||||
| At | |||||
| At | 31 | March 202 | |||
| 1 April 2023 | Income | Expenditure | 4 | ||
| £ | £ | £ | £ | ||
| General funds | 1,160,355 | 219,871 | (107,585) | 1,272,641 | |
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| At | |||||
| At | 31 | March 202 | |||
| 1 April 2022 | Income | Expenditure | 3 | ||
| £ | £ | £ | £ | ||
| General funds | 1,112,212 | 145,738 | (97,595) | 1,160,355 | |
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| Restricted funds | |||||
| At | |||||
| At | 31 | March 202 | |||
| 1 April 2023 | Income | Expenditure | 4 | ||
| £ | £ | £ | £ | ||
| Restricted Fund 1 - desc in a/cs | (978,349) | – | – | (978,349) | |
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| At | |||||
| At | 31 | March 202 | |||
| 1 April 2022 | Income | Expenditure | 3 | ||
| £ | £ | £ | £ | ||
| Restricted Fund 1 - desc in a/cs | (978,349) | – | – | (978,349) | |
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SSBA Community Trust
Company Limited by Guarantee
Management Information Year ended 31 March 2024
The following pages do not form part of the financial statements.
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SSBA Community Trust
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2024
| Year ended 31 March 2024 | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Sundry grants and donations | 70,986 | 70,986 |
|
|
|
| Investment income | ||
| Sales, rent & interest receivable | 148,885 | 74,752 |
|
|
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| Total income | 219,871 | 145,738 |
|
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| Expenditure | ||
| Costs of other trading activities | ||
| Rent | 98,795 | 94,732 |
| Repairs and maintenance | 4,580 | – |
| Other establishment | 2,236 | 800 |
| Legal and professional fees | 1,800 | 1,800 |
| Other office costs | 175 | 231 |
| DetailedSOFAExpenditureOnOtherTradingActivitiesType5H | – | 32 |
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| 107,586 | 97,595 | |
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| Total expenditure | 107,586 | 97,595 |
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| Net income | 112,285 | 48,143 |
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SSBA Community Trust
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Costs of other trading activities | ||
| Costs of other trading activities - Membership schemes and social lotteries | ||
| Fundraising activity 1 - rent. light, heat & water | 98,795 | 94,732 |
| Fundraising Activity 1 - repairs, maintenance & hire | 4,580 | – |
| Fundraising activity 1 - cleaning | 2,236 | 800 |
| Fundraising activity 1 - legal and professional fees | 1,800 | 1,800 |
| Fundraising activity 1 - bank charges | 175 | 231 |
| Fundraising activity 1 - Domain registration fee | – | 32 |
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| 107,586 | 97,595 | |
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| Costs of other trading activities | 107,586 | 97,595 |
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