**Charity number 1088014**
# **BANGLADESHI COMMUNITY ASSOCIATION -KEIGHLEY Financial Statements and Report for the year ended 31 March 2025**
**Surma Building, Kensington Street, Keighley, BD21 1PW**
**BANGLADESHI COMMUNITY ASSOCIATION -KEIGHLEY Financial Statements and Report for the year ended 31 March 2025**
|**Contents**|**Page**|
|---|---|
|Trustees' report|1|
|Statement of Trustees' Responsibilities|2|
|Report of the Independent Examiner to the trustees|3|
|Statement of Financial Activities|4|
|Balance sheet|6|
|Notes to the financial statements|7|
|Schedule to the Statement of Financial Activities|9|
**BANGLADESHI COMMUNITY ASSOCIATION -KEIGHLEY The report of the trustees for the year ended 31 March 2025**
## **Trustees Report**
The Trustees present their annual report together with their financial statements for the period ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice and in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 effective 1 January 2019).
## **Name, registered office and constitution of the organisation**
The full name of the non-profit organisation is Bangladeshi Community Association (Keighley).
The non-profit organisation was formed on: 01/04/2003 Unincorporated charity: charity number is 1088014 The registered office is: Surma Building, Kensington Street, Keighley, BD21 1PW The telephone number is: 01535 604359
## **Objectives and Activities**
The non-profit organisation is governed by a written constitution in which its objects are set out . (a) to promote understanding between the Bangladeshi Community and Other Races
(b) to discuss and advise the Keighley Bangladeshi Community on Education
(c) to provide children and their parents with educational activities and sports events
(d) to be non-party organisation in politics and a non sectarian community centre.
The particular ways in which objectives have been achieved are describe below
The board of trustees are satisfied with the performance of the organisation during the current year and the position for the period and consider that the charity is in a good position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations
## **Achievement of objectives and review of activities**
The charity has achieved its objective of continuing to highlight the importance of sports and health education to the Community by:
- Addressing the under performance of educated Bangladeshi youths.
- Encouraging sports activities and family days out for the poorer members of the community.
- Carried out information sessions on immigration and legal matters.
- Continued to operate "drop in information centre" for community.
* Developed and promoted the organisation by offering education and incentives for youngsters to take part in sports.
## **Significant changes and developments and plans for the future**
The charity will continue to support the community and children who require education and help improve their environment through various activities.
## **The organisational structure and how decisions are made**
The organisation holds monthly executive management committee meetings. The Chair presides over the meeting.
Trustees and local community meet regularly (the intention is monthly) to discuss and plan objectives and implementation thereof. Matters of general concern are raised with all members .
All questions at any meetings are determined by simple majority votes cast by members present with each member having one vote. (Please see copy of constitution for full information.
## **The major risks to which the organisation is exposed and how the charity mitigates risks.**
The organisation is open to the usual financial risks of any organisation, and it has introduced controls to minimise these risks, such as two signatures being required for payments from the bank account. In addition, the accounts are regularly explained to members of the charity and are open for member's inspection at any time.
Work with the public is open to risks . The policy is that client's visits and counselling is done in pairs or groups. New applications are vetted and any problems discussed .
## **Method of election of the members of the board of trustees**
The members are elected by votes cast at the AGM in line with clause 8 and 9 of the constitution. There is no postal or proxy voting allowed and any nominations must be received in writing before the meeting or on the day of the meeting.
In the event there are no nominations received then the current Executive Members can continue in office for a further 36 months. Notice for the AGM is circulated 2 weeks (14 days) prior to the meeting.
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## **Relationships with other groups, charities and individuals**
The organisation works closely with the local authorities and Partnership Agencies around West Yorkshire in order to address under representation and support the retention of Ethnic Minorities.
## **Details of related parties and transactions with related parties**
There were no transactions with related parties.
## **Financial Position**
The Trustees have assessed the financial position of the charity and are confident that it has adequate resources to continue operational existence and have therefore prepared the financial statements as a going concern'. The charity has taken the necessary steps to manage operations in the current economic climate.
## **Reserve Policy**
The charity operates a reserve policy of six months to cover operational costs.
## **Risk Management**
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees regularly review the financial, business and operational risks which face the organisation and ensure that strategies are in place to mitigate these risks.
## **Bankers**
Natwest Bank, Keighley Branch, West Yorkshire.
## **Independent Examiner (Accountants)**
A resolution to reappoint Shahbaz Munir (FCCA), the independent examiner, will be made at the AGM.
## **The members of the Board of Trustees during the year were:**
## **Executive Management Committee:**
Md. Ahsan Ullah (Chair), Fatefor Ali Ruf (Vice Chair), Muqtader Ahmed (General Secretary), Manjur Chowdhury (Treasurer), Abdul Motin (Assistant Secretary) and Mustapha Ali (Assistant Treasurer).
## **Co-opted Committee:**
Shokot Ali, Maqbool Ali, Rais Ali and Joynal Ali
We wish to thank all committee members who served Bangladeshi Community Association in the past.
## **Statement of Trustees' Responsibilities**
The law applicable to charities in England & Wales requires the Board of trustees to prepare financial statements for each financial year which give a true and fair view of the organisation's financial activities during the year and of its financial position at the end of the financial year. In preparing those financial statements giving a true and fair view, the Board of trustees should follow best practice and :-
* Select suitable accounting policies and then apply them consistently;
* make judgements and estimates that are reasonable and prudent;
* state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
* Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the organisation will continue to operate.
The trustees are also responsible for keeping proper accounting records which disclose with reaThi **s** onable accuracy th report was approv **e** d by the board financial positi **o** nf trustees on of the organisation ..............................and which enable them to acertain the financial position of the organisation and enable them to ensure that the financial statements comply withBy order of the Trusteesthe requirements of applicable law and regulations. They are also responsible for safeguarding the assets of the organisation and hence for taking reasonable steps for the prevention and
Mr Manjur Choudhury (Treasurer)
Signed on behalf of the Trustees:
01/10/2025
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## **BANGLADESHI COMMUNITY ASSOCIATION -KEIGHLEY Report of the Independent Examiner to the trustees for the year ended 31 March 2025**
## **Independent examiners report to the trustees on the accounts of the Charity.**
The trustees (who are also the administrators of the charity for the purposes of charity law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
## It is my responsibility to:
examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention to indicate that:
- accounting records have not been kept in accordance with Charities Act 2011
- the accounts do not accord with such records:
• where accounts are prepared on an accruals basis, whether they fail to comply with relevant accounting requirements and, or are not consistent with the Charities SORP (FRS102)
- any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts.
Shahbaz Munir (FCCA) Munir Chaudry Associates Chartered Certified Accountants
01/10/2025
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## **BANGLADESHI COMMUNITY ASSOCIATION -KEIGHLEY Statement of Financial Activities for the year ended 31 March 2025**
|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**Notes**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**Incoming Resources**
Other income
2,211
-
2,211
Donations and legacies
16,498
-
16,498
Grants
-
29,167
29,167
**Total Incoming Resources**
18,709
29,167
47,876
**Net Incoming Resources available for**
**charitable applications**
**A**
18,709
29,167
47,876
**Resources expended (see page 13)**
Direct charitable expenditure
16,043
48,198
64,241
Governance, management and administration of the charity
15,793
-
15,793
**Total Resources expended**
**B**
31,836
48,198
80,034
**Net Incoming Resources**
**C**
**(13,127)**
**(19,031)**
**(32,158)**
**( ie Total A minus Total B = C )**
Gross Transfers between funds :-
-
-
-
**Net Incoming Resources before revaluations**
**and investment asset disposals**
(13,127)
(19,031)
(32,158)
**Net Movement in funds**
**(13,127)**
**(19,031)**
**(32,158)**
**Total funds brought forward**
80,788
(14,107)
**66,681**
**Total funds carried forward**
**67,661**
**(33,138)**
**34,523**|**Total**
**Funds**
**2024**
**£**
9,469
-
37,113
46,582
46,582
52,380
15,103
67,483
**(20,901)**
-
(20,901)
**(20,901)**
87,582
**66,681**|
|---|---|
The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales and is reconciled to the total funds as shown in the Balance Sheet on page 7 as required by the said Statement.
All activities derive from continuing operations
**The notes and schedule to the Statement of Financial Activities on pages 7 to 9 form an integral part of these accounts**
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**BANGLADESHI COMMUNITY ASSOCIATION -KEIGHLEY Statement of Financial Activities for the year ended 31 March 2025**
## **Statement of Total Recognised Gains and Losses for the year ended 31 March 2025**
|Excess of Expenditure over income before realisation of assets
**Net Movement in funds before taxation**|**2024**
**2023**
**£**
**£**
**(32,158)**
(20,901)
**(32,158)**
(20,901)|
|---|---|
There were no other recognised gains or losses for the year or the prior year that are not included above.
## **Movements in revenue and capital funds for the year ended 31 March 2024**
|**Revenue accumulated fund**
Accumulated fund brought forward
Recognised gains and losses for year|**Unrestricted**
**Restricted**
**Total**
**Last year**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**
**£**
80,788
(14,107)
**66,681**
87,582
(13,127)
(19,031)
**(32,158)**
(20,901)|
|---|---|
|**Closing Accumulated fund**|67,661
(33,138)
**34,523**
**66,681**|
|**Summary of funds**
**Designated **
**Funds**
**2024**
**£**
Revenue funds
-|**Unrestricted**
**Restricted**
**Total**
**Last year**
**Funds**
**Total Funds**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**
**£**
67,661
(33,138)
**34,523**
66,681|
|**Total funds**
-|67,661
(33,138)
**34,523**
**66,681**|
**The statement of changes in resources applied for fixed assets for organisation's use is shown after the notes to the accounts.**
**The notes and schedule to the Statement of Financial Activities on pages 7 to 9 form an integral part of these accounts**
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## **BANGLADESHI COMMUNITY ASSOCIATION -KEIGHLEY Balance Sheet as at 31 March 2024**
|**Notes**
**Fixed assets**
Tangible assets
**Current assets**
Debtors
6
Cash at bank and in hand
**Creditors:**
amounts due within one year
7
**Net current assets**
**Total assets less current**
**liabilities**
**Creditors:-**
amounts due after more than
one year
**Net Assets**
**Capital and reserves**
Revenue reserves
5
**Resources freely available**
**Accumulated Funds**|-
34,523
34,523
-|**2024**
-
-
34,523
34,523
-
34,523
34,523
34,523
34,523
-|-
66,681
66,681
-|**2023**
-
-
66,681
66,681
-
66,681
66,681
66,681
66,681
-|
|---|---|---|---|---|
|The accounts have been prepared in accordance with the special provisions relating to small companies within
(i)
ensuring that the charity keeps proper accounting records which comply with the requirements of the|||||
|The Board of Trustees are satisfied that the organisation is not required to have an audit by
virtue of its level of turnover or by virtue of any requirement under its constitution or otherwise.
The Board of Trustees also acknowledge their responsibility for ensuring the organisation
keeps proper accounting records in accordance with the requirements of the Charities Act
2011 as more fully set out under 'Trustees' Responsibilities' in the Report of the Trustees.|||||
Approved by the order of the Trustees on … 01/10/2025
Mr Manjur Choudhury (Treasurer)
**The notes and schedule to the Statement of Financial Activities on pages 7 to 9 form an integral part of these accounts**
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**BANGLADESHI COMMUNITY ASSOCIATION -KEIGHLEY Notes to the Accounts for the year ended 31 March 2024**
## **1 Accounting policies**
## _**Basis of accounts preparation**_
The financial statements have been prepared in accordance with the Charities Act 2011. The accounts have been prepared in accordance with the micro entity provisions of the small entities under FRS 102, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, adapted to meet the needs of unincorporated organisations.
The organisation has taken advantage of the exemption in Financial Reporting Standard No.1 from the requirement to produce a cash flow statement.
The charity is entirely dependent on continuing grants and donations from the community and as a consequence the going concern basis is also dependent on the continuing donations and grants.
The particular accounting policies adopted are set out below:
## _**Accounting convention**_
The financial statements are prepared, on a going concern basis, accrual basis under the historical cost convention.
## _**Incoming Resources (funds received)**_
Incoming resources such as donations, gifts and collections are accounted for on a receivable basis deferred as described below where appropriate.
## _**Fund accounting**_
General funds comprise the accumulated surplus or deficit on the statement of financial activities. They are available for use at the discretion of trustees in the furtherance of the general activities of the charity.
## _**Unrestricted funds**_
Unrestricted funds are the net incoming resources available for the objects of the charity without specified purposes and are part of the general funds.
## _**Restricted funds**_
Restricted funds are the net incoming resources avaiable for a particular area or purpose stated by the donor and are allocated appropriately..
## _**Resources expended (charitable expenditure)**_
Expenditure is accounted for on an accruals basis and allocated to the relevant activity Charitable expenditure includes all expenditure directly related to the objects of the charity and comprises the following :-
## _**Activities in the furtherence of the charity's objectives.**_
The costs of activities in furtherance of the charity's objectives represents the cost of goods and services and ancillary trading costs that have been incurred in charitable activities.
## _**Management and administration of the charity.**_
Management and administration costs represent expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements
## _**Going concern**_
The Association has sufficient cash at bank at the year end and has raised further funds since the year end, which provide adequate resources to finance committed development programme, along with the day to day operations. The trustees monitor the expenditure level and adjust development expenditure to ensure that expenditure is only incurred when sufficient funds are available to cover payments as they fall due. On this basis, the trustees have reasonable expectation that the association has adequate resources to continue in operational existence for the foreseeable future, being a period of twelve months after the date on which this report and financial statements are signed. For this reason, it continues to adopt the going concern basis in the financial statements.
7
**BANGLADESHI COMMUNITY ASSOCIATION -KEIGHLEY Notes to the Accounts for the year ended 31 March 2024**
## **2 Winding up or dissolution of the charity**
If the charity were to be dissolved or wound up the trustees would pass any net assets to similar organisations and deserving causes.
|**3**
**Analysis of incoming resources and analysis of**
**2025**
**direct charity expenses and administration costs**
**£**
Other income
2,211
Donations and legacies
16,498
Grants
29,167
**_(See page 11 for analysis of sources of income and expenditure)._**
47,876
**£**
Direct charitable expenditure
64,241
Management and administration
15,793
**_(See page 11 for analysis of sources of income and expenditure)._**
80,034
**4**
**Cost of independent examiner**
**2024**
**£**
Accountants/ Independent Examiner fees
425
425
**5**
**Analysis of assets and liabilities representing each of the charity's funds**
**At 31 March 2024**
**Restricted**
**Unrestricted**
**_(Current year)_**
**funds**
**funds**
**£**
**£**
Tangible fixed assets
-
-
Current Assets
-
34,523
Current Liabilities (creditors)
-
-
Capital reserves
**-**
**34,523**
**At 1 April 2023**
**Restricted**
**Unrestricted**
**_(Previous year)_**
**funds**
**funds**
**£**
**£**
Tangible fixed assets
-
-
Current Assets
-
66,681
Current Liabilities (creditors)
-
Capital reserves
**-**
**66,681**
**6**
**Debtors**
**2024**
**£**
Gift Aid Receiveable
-
-
**7**
**Creditors: amounts falling due within one year**
**2024**
**£**
Accruals
-
-|**2024**
**£**
9,469
-
37,113
46,582
**£**
52,380
15,103
67,483
**2024**
**£**
425
425
**Total**
**funds**
**£**
-
34,523
-
**34,523**
**Total**
**funds**
**£**
-
66,681
-
**66,681**
**2024**
**£**
-
-
**2024**
**£**
-
-|
|---|---|
## **8 Going concern and reserves policy.**
After making enquiries the trustees have a reasonable expectation that the Association has adequate resources to continue in operational existence for the foreseeable future. For this reason,they continue to adopt the going concern basis in the financial statements.
## **9 Ultimate controlling party**
The trustees have ultimate control of the charity.
8
## **BANGLADESHI COMMUNITY ASSOCIATION -KEIGHLEY Detailed Schedule to the Statement of Financial Activities for the year ended 31 March 2025**
**----- Start of picture text -----**
Unrestricted Restricted Total Total
Incoming Resources Funds Funds Funds Funds
2024 2024
Grants,Legacies and Donations £ £ £ £
BCA Health Hub 16,498 - 16,498 9,469
-
CABA & BLC (Advice) 29,167 29,167 34,375
- - - -
Donations and Hall Hire (BCA)
-
Winter warm and sundry funds 2,211 2,211 2,738
Total Grants,Legacies & Donations Received 18,709 29,167 47,876 46,582
Charitable expenditure
£ £
Direct charitable expenditure
Grants payable in furtherance of the charity's obje 674 - 674 4,200
Support costs for grants (wages) 15,369 48,198 63,567 48,180
- - - -
Costs of goods and services as a charitable activ
Direct charitable expenditure 16,043 48,198 64,241 52,380
Governance, management and administration of the charity
Accountants fees 425 - 425 425
Insurances 2,501 - 2,501 2,804
Rates and water - - - 250
Room Hire and cost of living 2,525 - 2,525 900
-
Light, Heat, and other Utilities 4,116 4,116 4,217
Cleaning 437 - 437 290
IT & Software 1,800 - 1,800 -
Sundry 71 - 71 95
-
Printing, office and stationery 3,293 3,293 2,144
Repairs and maintenance 625 - 625 3,978
Travel and subsistence - - - -
-
Governance, management and administration of 15,793 15,793 15,103
Total expenditure 31,836 48,198 80,034 67,483
Surplus / (deficit) for the year (13,127) (19,031) (32,158) (20,901)
- -
**----- End of picture text -----**
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