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2025-07-31-accounts

Company number: 03603632 Charity Registration No: 1080561

AGENCY FOR CULTURE AND CHANGE MANAGEMENT (ACCM)

Director's Report and Financial Statements

FOR THE YEAR ENDED 31 July 2025

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AGENCY FOR CULTURE AND CHANGE MANAGEMENT (ACCM) FOR THE YEAR ENDED 31 July 2025

INDEX

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AGENCY FOR CULTURE AND CHANGE MANAGEMENT (ACCM) FOR THE YEAR ENDED 31 July 2025 Trustee's Report

Trustees’ Report Reference and Administrative Details of the Organisation

Organisation name:

AGENCY FOR CULTURE AND CHANGE MANAGEMENT (ACCM)

Office:

All Saints Centre, 7 Lyons Close, Sheffield, South Yorkshire S4 7EP

Directors and Trustees:

All were in office until the AGM and seek re-appointment. Nelson Kaggwa Chair Irene Nakamatte Treasurer Ahmed Ismail Hussein Trustee Mustafa Faid Ali Trustee Abdul Kinene Secretary

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AGENCY FOR CULTURE AND CHANGE MANAGEMENT (ACCM) FOR THE YEAR ENDED 31 July 2025

Directors' and Trustees’ Annual Report

The directors and Trustees present their report and the financial statements for the period ended 31 July 2025

Principal activities, objectives and organisation of work

The principal activities of the companu are: To bring together people and groups from various cultures to uphold and develop good things in any culture and combatignorance about different people's cultures and beliefs.

To promote culture and bring about good change to tackle the secret culture of Female Genital Mutilation (FGM) in migrant communities of African, Asian and Arab origin and communities living in the south and west of Yorkshire The company is organised so that the directors meet regularly to manage its affairs. There are full-time and part-time employees who manage the day to day administration of the company.

Directors' and Trustees’ responsibilities in relation to the financial statements.

Company law requires the directors to prepare financial statements for each financial year which give and fair view of the organisation’s financial activities during that period and of its financial position at the end of that period. In preparing those statements, they are required to:

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the organisation. They are also responsible for safeguarding the assets of the organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Summary of Financial Position:

Net incoming (outgoing) resources: Total reserves:

£ (2,485) 5,292

Risk management.

The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate the exposure to major risks.

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AGENCY FOR CULTURE AND CHANGE MANAGEMENT (ACCM) FOR THE YEAR ENDED 31 July 2025 Directors' and Trustees’ Annual Report

(continued)

Directors and Trustees

All directors of the company are also trustees of the charity. There are no other trustees. All the trustees named served for at least part of the year. All of the trustees retire at the forthcoming Annual General Meeting but are eligible for re-appointment. The trustees may appoint a person as a trustee to fill a vacancy or to act as an additional trustee.

This report is prepared in accordance with the special provision of part VII of the Companies Act 1985 relating to small companies.

This report of the trustees was approved by the board on 3rd May 2026 and signed on its behalf by

Irene Nakamatte 3rd May 2026 Irene Nakamatte (Treasurer)

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AGENCY FOR CULTURE AND CHANGE MANAGEMENT (ACCM) FOR THE YEAR ENDED 31 July 2025 ACCOUNTANT'S REPORT

Accountants' report to the directors, trustees and members of Agency for Culture and Change Management (ACCM)

You consider that the company is exempt from an audit for the period ended 31 July 2025

You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the year.

In accordance with your instructions, we have prepared the accounts which comprise the the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Abdul-Nuur Kinene

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AGENCY FOR CULTURE AND CHANGE MANAGEMENT (ACCM) FOR THE YEAR ENDED 31 July 2025

Statement of Financial Activities and Income and expenditure Account

Note
0
1		 INCOMING RESOURCES
Other income (Hours donated inkind)
RESOURCES EXPENDED
Charitable activities:
Activities or furtherance of the group
activities
Publicity
Direct Charitable Costs
Teaching and Materials
Management and Administration
Office Rent and Services
Staff costs
Other Administration
Governance costs
Total funds expended
Surplus/(Shortfall)
of
Income
over
Outgoings
Capital spending
Balance brought forward
Balance carried forward		 Un-
Un-
TOTAL
Restricted
Restricted
Fund
Fund
£
£
£
2025
181097
-
181,097
-
-
-		 2024
123,152
-
181,097
-
181,097		 123,152
-
-
-
394
394
-
-
3,522
3,522
177,101
-
177,101
2,015
-
2,015
-
550
550		 -
13,305
-
3,522
104,669
1,656
-
550
179,116
4,466
183,582		 123,702
1,981
(4,466)
(2,485)
-
-
-
-
7,777
7,777		 -550
0
8327
1,981
3,311
5,292		 7,777

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AGENCY FOR CULTURE AND CHANGE MANAGEMENT (ACCM)

FOR THE YEAR ENDED 31 July 2025

Balance Sheet

Note
-
FIXED ASSETS
CURRENT ASSETS
1
Debtors
Cash at Bank and in Hand
current liabilities
2
Creditors: Amount falling due within
more than one year
Net current Assets/(Liabilities)
NET ASSETS
REPRESENTED BY:
3
Surplus/Deficit
Unrestricted Fund
3
Accumulated Funds		 TOTAL
2025
2025
£
£
-
18,186
1,327
19,513
(11,319)
(4,945)
3,249
3,249
-
3,249
1,981
1,268
3,249		 TOTAL
2025
2025
£
£
-
18,186
1,327
19,513
(11,319)
(4,945)
3,249
3,249
-
3,249
1,981
1,268
3,249		 TOTAL
2024
2024
-
-
14,788
1,923
16711
11,088
-
5,623
5,623
-
5,623
1,310
4,313
5,623		 TOTAL
2024
2024
-
-
14,788
1,923
16711
11,088
-
5,623
5,623
-
5,623
1,310
4,313
5,623
3,249
-		 5,623
-
3,249 5,623
1,981 1,310
1,268 4,313
3,249 5,623

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirments of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The income is £123152 due to two factors

i. a reduction in volunteering in kind donations. ii. Grants not received

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

The financial statements were approved on behalf of the directors on 3rd May 2026

Treasurer: Irene Nakamatte Date 25th May 2025 Irene Nakamatte

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AGENCY FOR CULTURE AND CHANGE MANAGEMENT (ACCM) FOR THE YEAR ENDED 31 July 2025

Notes to the Accounts

Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). The financial statements are prepared under the historical convention. The layout is in line with Charity reporting under SORP 2005.

Explanation of Income and Outgoings in the SORP layout.

A. Direct Charitable costs This is all spending on the direct objects of the Charity. C. Management and Administration costs These are support costs, not specifically related to projects

B. Governance

This is fees paid for legal and professional services, such as to the accountant.

Depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows: Equipment & Fixtures 25% on the wriiten down value Vehicles 25% on the wriiten down value

Taxation

The organisation does not need to be and is not registered for Value added tax (V.A.T.). Therefore Input V.A.T. is not recoverable and costs are shown including any V.A.T. charged.

The organisation is not-for-profit, and will apply for exemption from Corporation Tax. Any investment income will however be taxable. For the financial year under review there was no investments undertaken by the charity.

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AGENCY FOR CULTURE AND CHANGE MANAGEMENT (ACCM) FOR THE YEAR ENDED 31 July 2025

Notes to the Accounts

(continued)

1 Operating profit/(loss)

£ The surplus/(deficit) is stated after charging: Accountancy 550 Staff costs 178,566

No single employee earned more than £50,000 in this or the last year. The trustees were not paid anything in this or the last year.

1 Debtors

----- Start of picture text -----
£
18,186
18,186
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AGENCY FOR CULTURE AND CHANGE MANAGEMENT (ACCM) FOR THE YEAR ENDED 31 July 2025

Notes to the Accounts (continued)

2
Trade Creditors
Accruals
3
Assets represented by funds
Fixed Assets
Current Assets
Current Liabilities
Creditors: Amounts falling due within one year:		 Designated
Fund
£
-
-
-		 £
(4,945)
(4,945)
Un-
restricted
Fund
Total
£
£
-
-
19,513
19,513
(11,319)
(11,319)
- 8,194
8,194
Service Level Agreements
178,566
Other incomes
2,531
EXPENDITURE
charitable work
394
wages
177,101
volunteer expenses
143
Travel and transport
169
clients outings and entertainment
588
statinery and postage
214
FGM conferences and seminars
507
SURPLUS/DEFICIT		 181,097
179,116
1,981

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