SANDWELL & DISTRICT WEST fNDIAN COMMUNTfY ASSOCIATION
(A Company Limited by Guarantee)
FINANCIAL STATEMENTS
for the l 2 months to
30 September 2023
Comp*tty Numb¢r 3609502
Cb*rlty Iyumber 1072523

.' SANDWELL & DISTRIcf WEST INDIAN com￿[UNTry ASSOCIATION
(A Company Limlted by Guarantee)
INDEX
30 September 2023
Pa8C
INFORMATION
DIRECTORS REPORT
2to4
STATEMENT OF F￿ANCIAL ACTIVITIES
BALANCE SHEET
NOTES TO THE FNANCtAL STATEMENTS
7t012
INDEPENDENT EXAMINERS REPORT
13

SANDWELL & DIST￿￿ WEST INDIAN COMI￿UNITy ASSOCIATION
(A Company Limited by Guar*ntee)
INFORMATION &$ 4t
30 September 2023
DIRECTORS..
Mr N Davis ( Treasurer )
Mr Cecil Richards
Mr Mark Cameron
NURSERY MANAGER
OFFICE/FfNANCE MANAGER
Claire Badger
Violet Coley
REGISTERED OFFICE:
69 Beeches Road
West Bromwich
West Midlartds
B70 6HQ
COMPANY REGISTERED NUMBER..
3609502
CHARITY REGISTERED NUMBER:
1072523
BANKERS.,
Lloyds Bank plc
University of Binningh8m Branch
Arial House
2138 Coverttry Rd
Birmingham B26 3JW
SOLICITORS:
Pearce ￿gaI
2 The Squa
Solihull
West Midlands
B913SQ
INDEPENDENT EXAMINER
G.P. Br￿keS FCA BS¢
Chartered Accountant
130 Wombourne Park
Wombourne
S Staffs
WV5 OLY
Page I

SANDWELL & DISTIUCT WEST INDIAN COMMUNrrY ASSOCIATION
(A CompAlly Llmited by GU￿1￿￿¢)
311 September 2023
DIRECTORS REPORT
Th¢ Directors pr¢5ent their report aud the fjnancial statements for the 12 Months ertd￿ 30 September 2023
Structure Govern•nce and MAnagement
Sandwell & District West Indian Cornmunity AssociatiOll5 a charitable company limiied by guarantee without having
Share Capital. The board of directors usually me<t quart¢rly* are reswnsible forthe uliimate strategic d¢¢i5ions having
regard lo advic¢ from the Nursery Staff.
TrusteelDlrector Induetfion And tralning
New TrusteelDireciors are chosen by invitalion in order that th¢ charity may have representslion from a wide range of
agencies. We match our skill requirements with knowledge and experience aDd where there ar¢ gaps we offer
appropriate training.
There are no specific polici¢s and pro¢￿ureS for induciion l training of direcwTS.
However they are indu¢ted acwrding to individual r¢quirements. Copies of the Companys Mernorandum and Articles
publications ore supplied. alon8 with the charL￿S poli¢e5 and procedures and copies of Tecent board meeting rninutes
and th¢ latest Ofyted Report. Individual Tr￿slee$ rol￿ and Tesponsibilities are ne8Otiated with all the trust¢e$ 50 that
their roles complement each other.
ObJectlv¢$ and A¢llvStles
The principal activity of the Company [en￿t￿$ to be th¢ advancem¢ni of the Community Provision in the 8r¢a of
Sandwell with the provision of faciliii¢5 for the daily cart, re¢realion and education of children under the age of 8 whose
parents or guardians are resident in and around th¢ Sandwell ore
Achlevements And Performsttee
During the y¢4r the nursery the staff and management team who worked tO8eth¢r to ensure that SADWICA maintained
consistently high standard of Care that goes above and Wond the minimum requir¢ments of the EYFS. This resulted in
another'Good' Raiing from Ofsted when the nursery was inspe¢ted in Februw 2020.
o Bem an approved Sandwell HAF (Holiday A¢tivities & Food) provider. This funding enabled us to deliver free
holiday playscheme places to 16 children per day (aged 4-7yTS) over the Ea*r & Summer holiday$. Next y¢ar we plan
to increLse the numbers to 23 & look to exi¢nd this free provision io ¢over the 3 ha]f terni holidays.
Wds held in August 2023 and will now be a regular even¢
oAn Open Day
o Sponsored Walk held at Dudley Zoo & C&8tle rnised over £3(K)
o Maintained staffin8 ieam and trained 3 Childcare apprentices.
o As ai 30109123 o¢cupan¢y leve15 were at 46V• and in¢rea5ing steadily. This rate of occupancy 1$ norn)al for this tirne
of the year a5 a signifi¢ant number of children will have re¢enily left to start school.
o Mainthined our 515 RAtin8 from Environm¢ntsl Health (Sept 2022)
The nursery is comprehensively resourced with the most up to date educational resourc￿ and statThave re￿iVed the
most up io date training provided by th¢ local Earty Years & Childcate Unii. 2 5tsff are ¢urrently studying for their
Level 3 Diploma for Early Years Senior Managers and Nursery & Deputy Managers have wmpleted th¢ DFe Experts
and Mentors Programme to develop best practice in the nursery. S￿Ing identified on increase in children
requiring speech and lan8ua8e 511pwirL The W¢llwme Screening helps us to Screen their speech and language skills and
operates on a trdific It8ht system. Green- No Intervention. Atnber- provide extr& suppory Red- Consider ref¢rral to
Speech & Language Therapy. S￿￿ of children identified as needing additional support made iroprovem¢nt and moved
from either R¢d to Amber or Amber to Green. Childr¢n with more Complex medical or behavioural needs ¢an get
support through the Early Intervention Grant that provid¢ up to 15hrs a week of I to I suppon. Out of ihe 4
children we applied for, 2 cbildren are currentty in receipt of the G￿nI
Page 2

SANDWELL & DISTRI￿ WEST INDIAN C0￿MUNITy ASSOCtATION
{A Company Limited by GuAr*nt¢¢)
30 September 2023
DIRECTORS REPORT
Future Plans
The organi5ation will contiaue to undertake the necessary ongoing resinthing to en5ur¢ a more effe¢tive
childcar¢ provision. This resulted in the nursery maintaining its Ofsted rating of GOOD when it was inspected
in February 2020. This ratin8 Is essential for Sadwtca in light of growing local comNition in the local
child¢are market.
The organisalion will ￿ntinue to strengthen the Management Committee thmugh newly ap￿inted T￿￿,
Parenl Reps and the appointhient of a new cotnpany s¢￿etAry. W¢ also continue to pmvide the monitoring
rewrts ¢0 Sandwell Council as part of our SLA. Funding from Sandwell Council will end in March 2025 so th¢
main objective 15 to plug that gap in funding. Management ar¢ constantly &sse55ing rA)t¢ntiai funders to ¢nsure
we fit their ￿lteria and funding bids are regularly being sent OUL We are working to U￿late our online profil¢
and use social media to best promote ow range ofchild¢are services. With the success of our HAF (Holiday
Activities & F(￿} provision. we will be lookin8 to secur¢ funding to extend thLS provision io cover the 3 ha]f
terni holidays. Funding has been soughi to open on s￿UrdAys with a morning and afiernon cr#he. with online
and in person training courses and a walking group tskinB place for parents. Most Family Hubs are planning to
open on the firsl Saturday of each month. however the one on Beeches Rd will not be OF¢ning. It is also hoped
that with the gradual exp8nsion of the free ¢hildwe entitlement for working p8r¢nt$. we will be able to attract
sutYici¢n¢ numbers to enable the nursery io bec4)me self financin& which has always been the aim of the
organisation.
Slgnifieant contrlbutlonj of volunteen
Our volunteer b￿¢. is flourishing and local pw)ple aTr again reapiftg the benefits of In-hou￿ trnining. We are
seeing th¢ benefits of spending more tim¢ involvin8 volunieers at a committed level. Volunteers gain¢d
valuable experience in the are&8 of child¢are. foc41 preparatioo Business Admin and mainfenan¢¢. Being able
to provide valuable experience to volunteers not just in the field of childwe is som¢thin8 we hope to continu¢
at this level. We have train￿ 3 appr¢nli¢e5 and employed l on a pernianent basis onc¢ they compleled their
placemenL We have 8150 w0￿ed closely wilh local ￿￿o0]S and colle8es to provide I I students With both short
and long lerni work pl￿eMents for thr)se inl¢resled in childcare as o ¢areer.
Fln*D¢IAI Rtvlew
This year's r¢ported perio¢ is rel￿1velY comparable with th¢ previous 12 months puounts. Despite careful
financial mgnagement a relatively smail deficit of £8.670 h&s resulted (Cp £6.321 deficit fbr 2022). With lower
lake up of nursery places resulting in lower fee5 and despite stwarti wages al￿ salaries levels a deficit and
even with reduced overheads 8noiher annual loss could not be avoided . The early years 5UPPOrt progrdmme
enabled management to anticipate better the l¢v¢ls of income and ther¢for¢ staff retention and r¢laled costs
required however this did not, d&8pile every efforL tra￿Slate into net profitability. Yet agairt it is hoped that
this provu that early year5 funding levels and swutory grants are not yet s¢t at a vital manageable full cost
recovery b&sis for the day to day costs of this community provision. Di[￿tOrS and management input hL8 been
hampered in eff¢¢tiveness over many years with significant amounts of time need¢d io seek additional exfrrnaj
in¢ome to supplement ihis virtually unworkable balance of fe¢ and grani inwme Streams needed for the
required ￿gulatOry costs of staff. dirext costs and ovetheats to ensure the medium and long t¢rni fubjre of
this, what 1$ an absolutely invaluable local community facility.
Dire¢tOTY
The Directors set out on rqge I have held otTic¢ for the whole ofthe year to 30 SeptemF*r 2023 to the date of
this report unles5 otherwise ststed.
Page 3

SANDWELL & DISTRICT WEST INDIAN COmMuNf￿ ASSOCIATION
(A Company Limited by Guarnntee)
30 September 2023
DIRECTORS REPORT (¢ondnued)
Reserves Polity
Currently the ¢ompany's reserves represent restricted ¢4Pltal funds received from various funders in
previous periods.
Ideally the directors wnsider the following to be a basis for a eash backed designated reserye of
£20,000 that should be set on one side for a possible windin8 up contingency fund.
Costs include senior staff redundancy (estimated at 3 months) £7,000, non senior staff redurtdan￿ (I
month) £9,000, overheads (approxim&t¢ly I month) £4,0(KJ.
Sadwica has not reached a trading or 8rnnt negotiating position to be able to build in a suifici¢nt
level of surplus within its income stream and to achieve this goal.
Risk Management is an on 8oin8 matter reassessed at tru$te¢$ meetings. It is considerd that the main
risks are related to current local market wnditions and the rc5ultin8 reduced oc¢upancy levels
together with the 8eneral shortfall of 8rants to underpin a community provision like this in an
economically deprived ar¢&.
Directors Rejponsibilitles
Company Law required the Dir¢¢tors to prepare financial statements for ea¢h financial peri¢)d which
give a true and fair view of th¢ state of the Company as at the end of th¢ financial period and of the
income and expenditur¢ of the Company for the year ended on that date. In preparin8 those financial
statements, Suitsble accounting poli¢ie5 have been used. obscrved the methods and principles within
the Charilies SORP 2019 (FRS 102) 8nd to th¢ Ixst of the Directors knowled8e and belief. by
reference to reasonable and prudent judgments and estimates and applied consistently. The Directors
are also requir¢d to indicate wher¢ the financial statem¢nts prepared on the basis that the
Company is a going concern .
The Director5 are responsible for cnsuring that arrang¢rnents are made for keeping proper books of
account with respect to the Company's transactions and its assets and liabilities and for maintaining
satisfactory system of control over th¢ Company's book% of a¢count and tr8nsactions. The Directors
are also responsible for ensuring thal arrangements are made to safeguard the ￿Sets of the Company
and h¢n¢¢ for taking r¢8sonable steps for the pr¢v¢ntion and detection of fraud and other
irregularities.
Approved by the Directors on
on its behalf by
June 2024
Director ( PRJNT NAME).
Page 4

SANDWELL & DISTRICT WEST INDIAN COMMUNITY ASSOCIATION
(A Company Limited by Guarantse)
Statement of Financial Activities { includes summary of intome and eIpenditure)
For the year ellded 30 September 2023
Unrestricted
Funds
Restricted
Funds
2023
Total
Funds
2023
Tot41
Funds
2022
Notes
year
year
year
year
Income
Charitable A¢tivitie8
Community Day Nursery
Local Authority SLA
Nursery fees
Holiday and events funding
Early Inlcrvention grant
Govt CV19 Furlough Support Grants
Donations
45227
45.227
165,096
9,916
3231
45,225
189,956
165.096
9.916
3.231
2,817
3,500
241,498
720
165,816
3,700
62,074
4,420
227,890
Investment in¢ome
Bank Inteffst
Total Income
165,816
62,074
227,890
241.498
Expenditure
Charitable Activltles
Community Day Nursery
174.486
62,074
236.560
247,819
Total Expenditure
174,486
62,074
236,560
247,819
Net income
(8,670)
Reconciliation of fundj
Total funds brouBht forward
(3,545)
112,996
109.451
115,772
Total funds carried forward
(12.215)
112,996
100,78
109,451
This charitable Companys income and expenditure all relate to continuing opcrdtions.
Page 5

. SANDWELL & DISTRICT WEST I1￿IAN COMMUNrrY
(A Compgtty Limlted by Cu8r4nttt) number 3609502
BALANCE SHEET AS AT 30 September 2023
Notes
2023
2022
FIXED ASSETS
Tangible Assets
115.582
116,052
115,582
116.052
CURRENT ASSETS
Debtors
Bank & Cash
Total
4.250
487
4,737
3,953
446
4.399
Crediton .' Amounts fallin8 due
Within On¢ year
19,538
11,000
NET CURREwf ASSETS
(14,801)
(6.601)
ET ASSETS
100.781
109,451
Funds
Restrl¢ted Funds
C&pit&l funds
112,996
112,996
Unrestriet¢d Funds
(12,215)
(3,545)
TOTAL
100,781
109.451
The company was entitled to exemption from audit under $477 of the Companies
Act 2006 relating to small ¢ompanies.
The members have not required the Company to obtsin an audit in a¢cordance with
section 476 of the Companies Act 2006.
Th¢ directors acknowledge their responsibilities for wmplying with th¢
r¢quirements of the Companie5 Act with respect to accounting re¢ords and the
preparation of ac£ounts.
Those accounts have been prepared in accordance with the provisions applicable to
small ¢ompanies subject to the small comp￿1¢5 regime and in a￿ordanCe with
FRS102 and Charities SORP.
Signed an
proved on the ￿half of the Board on June 2024
ByNam¢..,..
Pag¢ 6

SANDWELL & DISTRICT WEST INDIAN COMMUNITY ASSOCIATtON
(A Company Llmited by Guarantee)
Notes to the Accoun¢s
For the year ended 30 Sep¢ember 2023
(l) Accounilng Policies
8) Basis of ac¢ounting
The charity constilulcs a public benefit entity &s defined by FRS102. The financial statements have been
prepared in aetordan¢e with Acwunting and Rep)rting by Charities: Ststement of Recommended Pracli¢e
{SORP) applicable to charities preparing their accounts in a¢cord8nce wilh the Financial Reportin8 Standard
applicable in the UK and Republic of Ireland (FRS102) second edition published October 2019, the
Charities Act 2011 the Companies Act 2006 and UK Generally Accepted Practice. The financial Slalements
have been prepared on a going concern basis under th¢ historical cost Convention modified to include certain
items at fair value. The financial slalements ￿¢ prepared in sterling which is h¢ fvn¢tional currency of the
charity
b) Preparatiott of the accounts on a going concern basls
Based on th¢ anticipated Government early years programme the dire¢tors consider that the company is still
a 80ing ¢oncern.
c) Income rvognltloll poli¢ies
Jtems of income are recognised and includrAI in the accounts when all of the followin8 criteria are m¢t.'
the charity has entiil¢ment to th¢ funds;
any perfornwice conditions attached to the items of incom¢ have been m¢t or are fully within the
control of th¢ Charity;
there is $utTicient certainty that receipt of the income 1$ ¢onsidered probable. and
the amount Can be measured reliably.
d) Interest reeeivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by
the Charity: this is nomially upon notification of the interest paid or payabl¢ by the bank.
(e) Eipendlture Llablllilej
Liabllity reco2ni¢lon
Liabililies are recO￿lSed as soon as there is a legal or Qonstructive obli8ation committin8 the cbarity to pay
out resources.
Governance ￿Sts
Include costs of the preparation and examination of statutory accoun￿ any wsts of trust¢¢ meetings and
ost of any legal advice to trustees on governance or constitutional matters.
Support Costs
Support costs include ￿ntral functions and have been allo¢ated to activity ¢ost categories on a basis
consistent with the u3e of resource5.
page 7

SANDWELL & DISTRicf WEST INDIAN COMMUNITY ASSOCIATION
(A Company Limited by Guorante¢}
Notes to the ac¢ouDts
For the year ended 30 September 2023
(l) Accounting Policies ( eontd)
g) Fund aceollnilng
Unrestricted funds ar¢ available to spend on activities that fijrther any of the purpose5 of the Charity.
tksignat¢d funds are unrestricted fund5 of the chartty which th¢ directors have decided at th¢ir discretion
to set &side to use for a sp¢cific puryM)se. Restricted funds are donations whi¢h the donor has specified ar¢
to Ix solely used for particular areas of th¢ charity's work.
b) Expenditure and irreeovergble VAT
Expenditure is recognised once there is a legal or wnslructive obligation to make a payment to a third
paty, At is probable that settlement will be required and the amount of the obligation can b¢ measured
reliably. Irrecovernble VAT is charged as a cost against the activity for which the expenditure was
in¢urred.
l) Alloeatlon of gupport cojts
All support costs have been divided betw¢¢n direct charitable expenditure and other ¢xpenditure. Within
th¢s¢ th¢rc is a further analysis of functional supporL fundrnisin& publicity and governance costs.
The costs incurred by any partieul8r activity (proiecL team or administrative dep4rtm¢nt) have been
8llo¢aid according to the nature. charitable or otherwise. of thal activity.
J) GovernAnee Cwts
These include costs of the preparntion and examination of statutory a￿unty the costs of tru$iee meetings
and cosi of any legal advice to trust¢¢s on governance or constitutional matters.
k) Tgngible Fixed Assets
Individual fixed assets costing £l.000 or more are capitaliscd at cost and are depreciated over their
estimated useful ¢wnomic lives on a straight line basis as follows:
EquipmenL fixtures and fittings
Depreciation rate 2￿/* per annum Straight line
Nursery Refurbishm¢nt
Depreciation rate per annum Straight lirt¢
l) Crediton and provisionj
Cr¢ditors and provisions are reco8nised at their 5ettlem¢nt amount where the ¢harity has a present
obligation resuliin8 from a past event that will probably result in the transfer of fimds to a third paty and
th¢ amount due to settle the obligation can be measur¢d or ¢stimated reliably.
2023
2022
2 Governance
Independent Examiners Fees
Bank Charges
Other Professional Costs (l¢ss excess &c¢n￿lS)
Total Expenditure
3.200
143
275
3,618
3,000
117
3,117
Pag¢ 8

SANDWELL & DISTIUCT WEST INDIAN COMMUNITY ASSOCIATION
(A Company Limited by Guarantee)
Notes to the accounts eont'd
For the yegr ended 30 September 2023
2023
2022
3. Dlreet tharitable
expenditure
34 Nurgery Costs
Salaries & Wages
Nursery direct eipellditure:
Food & Watsr Coolcr
Repairs and Maintenance
Cl¢anin8 & Hygien¢
Telephone & Postage
Heat & Light
Printing & Stationery
Governanc¢ Costs
Insuran
Events/ActivitieslOuiing8
Toys & Resources
HR support
Sundry Exps
Training
Rates and waler costs
Sundry Transport
Advertisin8
Financ¢ Services
Deprwiation
IT Systems
Re8ulatory costs
190.305
196,710
lo.om
2,301
5,305
6,227
5.322
2,224
3.618
1.859
2,090
686
1.800
770
896
581
240
682
480
470
440
220
12,780
3,2lO
5,556
5,643
3,819
2.682
3.117
2,826
1.068
2.790
1,950
714
1,335
724
250
1.180
510
470
265
220
46,255
236,560
51,109
247,819
Total Expendlture
2023
2022
4. Y4e¢ movement ill funds for the year
The net movemeni In funds for the perlod is stated
after charging:
Depreciation of tangible assets
Statutory Ac¢ounts Processing and PrEpaTation and
Independent Examination
470
470
321)0
3,(KlO
Page 9

SANDWELL & DISTRICT WEST INDIAN COMMUNITY ASSOCIATION
(A Company Llmited by Cu*r8ntee)
' Notes to the accounts coDI'd
For the year ended 30 September 2023
S. Stsff Cos1$ and Ryf's
No remuneration or expenses were paid to the trnstees in the period
Salary Costs
Social Security Costs (after Employ¢rs NHI £5K allowance)
Ers Pension costs
2023
2022
182.790
4.592
2,923
190,305
187,184
6,506
3,020
196,710
The averuge weekly number of stsff ernployed
by the charity during th¢ period was as follows..
No employee received more than £60,000 in emoluments
14
14
6. TAnglble ftxed a&8ets for use by tbe Ch*rity
2023
2022
Flxt•rt¥ Fltthy FTtoh•ld
E4•lp
N4ntry
Total
Total
Cost ￿ at l October 2022
Cost 8s al 30 September 2023
59.523
59.523
112.994
112.994
274.348
274.348
442,165
446,865
442.165
446.865
Depreciation as at l October 2022
Charge for the period
Depreciation ai 30 September 2023
59.522
271.291
470
271,761
330,813
470
331.283
330,343
470
330,813
59.522
Net book Value ￿ at 30 September 2023
112.994
2,587
115.582
116,052
2023
7. Debtors
Trade D¢biors
Prepayments
2022
3.200
1,050
4,250
3.141
812
3.953
8. Bank and Cxsb
Bank Accounts
446
446
446
446
9. Credliorj ( Amounts falling due witbiD one year)
Accruals
Etnployee's Short temi loan
PA YE due
4,080
3.050
12,408
19,538
3,000
11.000
Page 10

SANDWELL & DISTRICT WEST INDIAN COMMUNITY ASSOCIATION
(A Company Limlted by Guarantet)
Notes to the accounts cont'd
For the year ended 30 Septembtr 2023
10. Taxation
The company is a registered charity and in the opinion of the direLtors no liability
lo tax arises in respect of the period
11. Fund Baian¢es
Ruirlete41
Funds
Unrestrieted
Funds
Totsl
Fund
Funds Blforward as at l Octob¢r 2022
Loss for the period
Surplus dforward as at 30 September 2023
112,996
(3,545)
8,670
{12,215
109,451
8,670
100.781
112.996
Rtstricted
Fullds
Unrestritted
Fund$
ADalysls of Nel knets by Fund
Totsl Funds
Fixed Assets
Net Currcnt Assets
Nel Assets
112.996
112,996
12.215
100.781
12.215
12.215
112.996
12. Golng Coneern
Higher levels of overdraft are nol available b85ed on the sKurity of the freehold premises which were fund¢d
almost cxclusively from the Community Fund (now called the Bi8 Lott¢ry). At the time of reporting the chartty
hu recovered to maintain day to day viability. However the on goin8 viability still remains precarious in ¢h¢
current eeonomic Climate and producing a surplus lo service working capital is still a chatlenge. The directors
ontinue to take Stsps and make various ditTicult d#isions to attempt lo keep the project afloat. It is planned thal
the forth¢ominB periods will continue to produce SUTpluses to restore overall financial viability.
13 Commitment IlDder oper•tlDg k*sQS
Sadwi¢a has annual commitments under non ￿l¢¢11able leases:
2023
Equipment
2022
Equlpment
Operating Iwe pa￿ents are as follows:
Within ono year
In one to two years
In two to five years
5.000
5.000
5,000
10.(y)o
The service Contract payments are for phone equipment and system
Pag¢ll

SANDWELL & DISTiucf WEST INDIAN COMMUNITY ASSOCIATION
(A Comp#ny Limlted by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 30 September 2023
13 Previous years detailed funds CompAr*tive SOFA
Statement ofFinaneial Activities ( Includ￿ summary of income And expendilure)
For the year ended 30 Septemb¢r 2022
Unrestricted
Funds
2022
Restricted
Funds
2022
Total
Funds
2022
Note8
year
Income
year
yeAr
Charltable Aetivitiej
Communlty Day Nursery
Local Authority SLA
Nursery fees
Govt CVI 9 Furlough Support Grants
Donations
45,225
45.225
189.956
2,817
3,500
241.498
189,956
2.817
3,000
195.773
500
45.725
Investment income
Bank Interest
Total Inrouie
195.773
45.725
241.498
Expendlture
Charlt*ble Aetlvlties
Community Day Nursery
202.094
45,725
247,819
Total Expendlture
202.094
45.725
247 819
Net Income
6,321
(6.321
R¢¢oneiliatlon or runds
Total funds brought forward
2,776
112.996
115,772
Total funds caryied forward
(3.545)
112.996
109.451
Page 12

SANDWELL & DISTRICT WEST INDIAN COMMUNITY ASSOCIATION
For the ye*r ended 30 S¢plember 2023
Independent Examiners Report to the Trustees of SANDWELL & DISTRICT WEST INDIAN
COMMUNITY ASSOCIATION
I report to th¢ charity trustees on my examination ofthe accounts of the company for the year ended 30
September 2023 which is set out on pages 5 to 12.
Responsibilllles andbosls ofreport
As the charity trustees of the company (who are treated as direaors for the purposes of the company law) you are
responsible for the preparation of the accounts in accordance wAth the requirements of the Companies Act 2006 {
'The 2(K)6 Act, )
Having satisfied myself that the accounts of the company are not required under Part 16 of the 2006 Aci and are
eligible for independent examination , I report in resp￿¢ of my ex2minaiion of your company's a¢counts as
carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the
Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act
Independen¢ Examiner's Sialemenl
I have completed my examination . I confinn that no mat¢ers have come to my attention in COM￿tIon with the
examination 8ivin8 me Cause io believe that in any material respect .
(i)
accounlin8 records were not kept in of the company as required by sxtion 386 of th¢ 2006
Acl or
th¢ accounts do not accord with those records. or
the accounts do noi comply with the accounting requirements of section 396 of the 2006 Act other
Ihan any requirement that he a¢￿unts give a Irue and fair view, which is not a matter ¢onsidered
as part of an independent examinalion 'or
Ihe accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Prnrtice for aC￿U￿ting and reporting by chariiies applicable to
charities preparing their accoLmts in accordance with the Financial Reporting Standard applicable
in the l JK and Republi¢ of Ireland ( FRS102).
(2)
(3)
(4)
I have no concerns 2nd have come across no other matters in conneciion with th¢ examination lo which attention
should be drawi) in this report in order lo enable a proper understandin8 of the &c￿unIS to be r￿hed.
Signed
Z.: ./,/-..).... .¥[....
Date
. June 2024
Gary Peter Brookes
Fellow of The Institute of Chartered Accountsnts of England and Wales
130 Wombourne Park
Wombourne
South Staffs
WV5 OLY
PA8e 13