The Charity Registration Number is :- 1089321
City Bangladeshi Community & Cultural Centre Trust
Report and Accounts
31 March 2025
City Bangladeshi Community & Cultural Centre Trust
Report and accounts for the year ended 31 March 2025
Contents
| Page | ||
|---|---|---|
| Charity information | 1 | |
| Trustees' Annual Report | 1 | |
| Statement of director's responsibilities | 5 | |
| Independent Accountant's Report | 7 | |
| Funds Statements:- | ||
| Statement of Financial Activities | 9 | |
| Statement of Financial Activities - Prior Year statement | 10 | |
| Statement of total recognised gains and losses | 10 | |
| Movements in funds | 11 | |
| Income and Expenditure account | 12 | |
| Balance sheet | 13 | |
| Notes to the accounts | 14 |
City Bangladeshi Community & Cultural Centre Trust Trustees' Annual Report for the year ended 31 March 2025
The Trustees presents his Report and Accounts for the year ended 31 March 2025.
Reference and administrative details
The charity name.
The legal name of the charity is:- City Bangladeshi Community & Cultural Centre Trust
The charity is also known by its operating name, City Bangladeshi Community and Cultural Centre
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1089321
Legal structure of the charity
The charity is constituted as an unincorporated charity, established by Trust Deed. The governing document of the charity is the Trust Deed establishing the charity.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
The principal operating address, telephone number, email and web addresses of the charity are:-
2A Buckfast Street, London Greater London, E2 6EY Email Address: cbcctrust@gmail.com
The Trustees in office on the date the report was approved were:-
Rashid Khan
Muhammad Khalisur Rahman Eagad Ali Muhammad Hussain Abdus Subhan Alhaz Miah Abdul Matin Mohammed Rahman Anayath Ahmed Abu Hurairah Mousuf Ahmed
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City Bangladeshi Community & Cultural Centre Trust
Trustees' Annual Report for the year ended 31 March 2025
Objects and activities of the charity
The purposes of the charity as set out in its governing document.
"The trust" is established in particular for the benefit of Bengalis living in Greater London in general and Bethnal Green area in the London Borough of Tower Hamlets in particular (the principal area of benefit) to :-
1.advance the Islamic religion and education of the public in all aspects of Islam.
2.advance education in particular by the provision of supplementary and Bengali mother classes in the principal area of benefit.
3.relieve disabled and elderly persons who are in need by the provision of a day centre and advice and information in the principal area of benefit; and
4.provide or assist in the provision of facilities for recreation or leisure-time occupation with the object of improving the conditions of life of the children and elderly Bengalis of the principal area of benefit.
The main activities undertaken in relation to those purposes during the year.
As a local mosque, we have continuously encouraged our community to live together with love, respect, and harmony. Our message promotes unity, compassion, and mutual support, particularly during times of distress and hardship. We remind our members of the importance of helping one another whether through emotional support, charitable giving, or community volunteering to strengthen the bonds within our society. Through our sermons, community events, and outreach initiatives, we aim to foster an environment where everyone feels valued, supported, and inspired to contribute positively to the wellbeing of others.
The main activities undertaken during the year to further the charity's purpose for the public benefit.
1.Educational and Cultural Workshops - Organising regular workshops and seminars to promote learning, cultural awareness, and community engagement.
2.Family Support Services - Providing guidance and counselling on marriage, mediation, and domestic issues, including support for victims of domestic violence.
3.Substance Misuse Support - Offering advice, awareness sessions, and guidance to help individuals overcome addiction and make positive lifestyle changes.
4.Elderly Support Programmes - Delivering advice, care, and social support to elderly members of the community to reduce isolation and improve wellbeing.
5.Youth Empowerment and Mentorship - Facilitating youth-focused initiatives, including self-help groups, educational advice, and personal development activities.
6.Islamic Education and Propagation - Conducting study circles, Qur'an classes, and weekend Islamic schools to enhance religious knowledge and understanding.
7.Spiritual Healing - Providing faith-based support and Qur'anic healing for those suffering from illness, particularly individuals facing incurable conditions.
8.Prayer Facilities - Offering five daily prayers, Friday congregational prayers, and special Ramadan prayers for the whole community.
9.Ramadan Programmes - Hosting evening iftar meals and other community gatherings during the holy month to promote unity and generosity.
10.Community Engagement and Participation - Encouraging members to socialise, volunteer, and actively take part in the organisation's programmes and decision-making processes.
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City Bangladeshi Community & Cultural Centre Trust
Trustees' Annual Report for the year ended 31 March 2025
The main achievements and performance of the charity during the year.
Over the past year, we have worked tirelessly to enhance both the quantity and quality of the activities and services we provide to the local community and the wider public. Our aim has been to create meaningful, inclusive, and engaging programmes that address the diverse needs of our community.
We have expanded our outreach by offering a wider range of educational, cultural, and social initiatives designed to promote understanding, wellbeing, and unity. Great care has been taken to ensure that all our events remain open and accessible to everyone, regardless of faith, background, or ethnicity.
By strengthening our partnerships with local organisations and actively engaging volunteers, we have been able to deliver programmes that foster a spirit of compassion, cooperation, and shared purpose. This ongoing commitment reflects our belief that true community development comes through collaboration, inclusivity, and consistent effort toward the common good.
The difference the charity's performance during the year has made to the beneficiaries of the charity.
We have placed special emphasis on combating terrorism and extremist ideologies by raising awareness about the dangers of such destructive beliefs and the methods of social grooming used by those who promote them. Through our educational programmes, sermons, and community discussions, we actively expose and challenge individuals and groups involved in spreading these harmful ideas.
We make it clear that such extreme ideologies have no connection to the true teachings of Islam, a faith founded on peace, compassion, and mutual respect. The very word Islam is derived from the Arabic root word Salaam, meaning peace, which reflects the essence of our message and mission to promote understanding, harmony, and unity within our community and beyond.
The degree to which the achievements and performance during the year have benefited wider society.
The charity benefits the wider society by enhancing facilities at madressah and masjid.
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
At the annual general meeting all the trustees shall retire from office and at every subsequent annual general meeting one-third of the trustees who are subject to retirement by rotation or, if their number is not three or a multiple of three, the number nearest to one third shall retire from office; but, if there is only one trustee who is subject to retirement by rotation, he/she shall retire.
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City Bangladeshi Community & Cultural Centre Trust Trustees' Annual Report for the year ended 31 March 2025
| Bankers | NatWest Bank |
|---|---|
| Accountants | Birchtree Sullivan |
Financial review
The charity's financial position at the end of the year ended 31 March 2025
The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity |
2025 £ 54,574 894,473 894,473 |
2024 £ 46,313 839,899 839,899 |
|---|---|---|
Financial review of the position at the reporting date, 31 March 2025 .
The trustees consider the financial performance by the charity during the year to have been satisfactory.
Policies on reserves.
CBCCC policy is to maintain an appropriate level of capital reserves designed to secure the long term sustainability of the organisation and enable it to meet its financial obligations as and when they fall due without prejudicing the ability of CBCCC to raise funding and commit expenditure to its objectives.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
Employment of disabled persons
N/A
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City Bangladeshi Community & Cultural Centre Trust Trustees' Annual Report for the year ended 31 March 2025
Third party indemnity provisions
N/A
Details of The Independent Examiner
Imran Asif FCCA
Member of Chartered Certified Accountants
Unit 301 Lock Studios 7 Corsican Square London E3 3YD
Statement of Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
-
to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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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;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
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City Bangladeshi Community & Cultural Centre Trust
Trustees' Annual Report for the year ended 31 March 2025
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 22 October 2025.
M Khalisur Rahman (Oct 24, 2025,3:33pm)
Mr Muhammad Khalisur Rahman Trustee
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City Bangladeshi Community & Cultural Centre Trust
Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2025
I report to the Trustees on my examination of the financial statements of the charity on pages 9 to 23 for the year ended 31 March 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 14.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report
As described on page 5, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of Independent Examiner's Statement and scope of work undertaken
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
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City Bangladeshi Community & Cultural Centre Trust
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
Independent Examiner's Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
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Signed:-
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Imran Asif FCCA - Independent Examiner
Chartered Certified Accountants
Unit 301 Lock Studios 7 Corsican Square London E3 3YD
This report was signed on 22 October 2025
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City Bangladeshi Community & Cultural Centre Trust - Statement of Financial Activities for the year ended 31 March 2025
Statement of Financial Activities for the year ended 31 March 2025
| Current year Unrestricted Funds 2025 £ Income & Endowments from: Donations & Legacies A1 86,873 Expenditure on: Raising funds B1 1,060 Charitable activities B2 31,239 Total expenditure B 32,299 Net income for the year 54,574 Net income after transfers A-B-C 54,574 54,574 Reconciliation of funds:- E Total funds brought forward 839,899 Total funds carried forward 894,473 Net movement in funds SORP Ref |
Current year Restricted Funds 2025 £ - - - - - - - - - |
Current year Total Funds 2025 £ 86,873 1,060 31,239 32,299 54,574 54,574 54,574 839,899 894,473 |
Prior Year Total Funds 2024 £ 90,729 - 44,416 44,416 46,313 46,313 46,313 803,586 849,899 |
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
The notes attached on pages 14 to 23 form an integral part of these accounts.
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City Bangladeshi Community & Cultural Centre Trust - Statement of Financial Activities for the year ended 31 March 2025
| Income from: Donations & Legacies A1 Total income A Expenditure on: Charitable activities B2 Total expenditure B Net income for the year Transfers between funds C Net income after transfers Reconciliation of funds:- E Total funds brought forward Total funds carried forward SORP Ref Net movement in funds |
Prior Year Unrestricted Funds 2024 £ 88,518 88,518 42,205 42,205 46,313 (10,000) 36,313 36,313 803,586 839,899 |
Prior Year Restricted Funds 2024 £ - - - - - - - - - - |
Prior Year Total Funds 2024 £ 90,729 90,729 44,416 44,416 46,313 10,000 56,313 56,313 803,586 859,899 |
|---|---|---|---|
All activities derive from continuing operations
City Bangladeshi Community & Cultural Centre Trust - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-
| Funds generated in the year as detailed in the SOFA Net resources available to fund charitable activities |
2025 £ 54,574 49,574 |
2024 £ 46,313 46,313 |
|---|---|---|
The notes attached on pages 14 to 23 form an integral part of these accounts.
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City Bangladeshi Community & Cultural Centre Trust - Statement of Financial Activities for the year ended 31 March 2025
Movements in revenue and capital funds for the year ended 31 March 2025
Revenue accumulated funds
| Unrestricted Restricted Funds Funds 2025 2025 £ £ Accumulated funds brought forward 839,899 - 54,574 - 894,473 - (From)/To unrestricted revenue funds - - Closing revenue funds 894,473 - Summary of funds Unrestricted Restricted and Funds Designated funds 2025 2025 £ £ Revenue accumulated funds 894,473 - Recognised gains and losses before transfers |
Total Funds 2025 £ 839,899 54,574 894,473 - 894,473 Total Funds 2025 £ 894,473 |
Last year Total Funds 2024 £ 803,586 46,313 849,899 (10,000) 839,899 Last Year Total Funds 2024 £ 839,899 |
|---|---|---|
The notes attached on pages 14 to 23 form an integral part of these accounts.
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City Bangladeshi Community & Cultural Centre Trust - Statement of Financial Activities for the year ended 31 March 2025
City Bangladeshi Community & Cultural Centre Trust
Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006
| 2025 £ Income Income from operations 86,873 Gross income in the year before exceptional items 86,873 Gross income in the year including exceptional items 86,873 Expenditure Charitable expenditure, excluding depreciation and amortisation 30,579 Fundraising costs 1,060 Governance costs 660 Realised losses on disposals of social investments which are programme related - Total expenditure in the year 32,299 54,574 Tax on surplus on ordinary activities - 54,574 Retained surplus for the financial year 54,574 All activities derive from continuing operations Net income after tax in the financial year Net income before tax in the financial year Investment income |
2024 £ 90,729 90,729 90,729 43,756 - 660 - 44,416 46,313 - 46,313 46,313 |
|---|---|
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 14 to 23 form an integral part of these accounts.
12
City Bangladeshi Community & Cultural Centre Trust - Balance Sheet as at 31 March 2025
| SORP | SORP | |||||
|---|---|---|---|---|---|---|
| Note | Ref | 2025 | 2024 | |||
| £ | £ | |||||
| Fixed assets | A | |||||
| Tangible assets | 6 | A2 | 1,007,422 | 1,002,422 | ||
| Current assets | B | |||||
| Debtors | 7 | B2 | 2,089 | 2,089 | ||
| Cash at bank and in hand | B4 | 20,535 | 2,211 | |||
| Total current assets | 22,624 | 4,300 | ||||
| Creditors: amounts falling due within | ||||||
| one year | 8 | C1 | 345 | 345 | ||
| Net current assets | 22,969 | 4,645 | ||||
| Total assets less current liabilities | 1,030,391 | 1,007,067 | ||||
| Creditors: amounts falling due after more | ||||||
| than one year | 9 | C2 | (135,918) | (167,168) | ||
| The total net assets of the charity | 894,473 | 839,899 | ||||
| The total net assets of the charity are funded by the funds of the charity, as follows:- | The total net assets of the charity are funded by the funds of the charity, as follows:- | The total net assets of the charity are funded by the funds of the charity, as follows:- | The total net assets of the charity are funded by the funds of the charity, as follows:- | |||
| Restricted funds | ||||||
| Unrestricted Funds | ||||||
| Unrestricted Revenue Funds | 13 | D3 | 894,473 | 839,899 | ||
| Designated Funds | ||||||
| Total charity funds | 894,473 | 839,899 |
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 8.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
M Khalisur Rahman (Oct 24, 2025,3:33pm) Mr Muhammad Khalisur Rahman Trustee Approved by the board of trustees on 22 October 2025
The notes attached on pages 14 to 23 form an integral part of these accounts.
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City Bangladeshi Community & Cultural Centre Trust
Notes to the Accounts for the year ended 31 March 2025
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Risks and future assumptions
The charity is a public benefit entity.
Policies relating to categories of income and income recognition.
Donated goods, facilities and services
Donated fixed assets are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.
Donated goods that are not fixed assets are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.
In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.
If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.
The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.
The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in 'legacies and donations '. Goods donated for resale are included in 'Income from other trading activities'
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner.
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City Bangladeshi Community & Cultural Centre Trust
Notes to the Accounts for the year ended 31 March 2025
Donated services and facilities (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.
All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.
Policies relating to expenditure on goods and services provided to the charity.
Recognition of liabilities and expenditure
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
Policies relating to assets, liabilities and provisions and other matters.
Tangible fixed assets
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over estimated useful lives.
| Freehold premises | 0 % straight line |
|---|---|
| Leasehold premises | 2 % straight line |
| Plant and machinery | 20 % straight line |
| Motor vehicles | 25 % straight line |
A regular annual review of the likelihood of asset impairment is undertaken.
2 Liability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
3 Winding up or dissolution of the
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
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City Bangladeshi Community & Cultural Centre Trust
Notes to the Accounts for the year ended 31 March 2025
4 Staff costs and emoluments
| Salary costs 2025 £ Gross Salaries excluding trustees and key management personnel 22,360 Total salaries, wages and related costs 22,360 Numbers of full time employees or full time equivalents 2025 The average number of total staff employed in the year was 3 The average number of part time staff employed in the year was 3 The estimated full time equivalent number of all staff employed in the year was 3 The estimated equivalent number of full time staff deployed in different activities in the year was:- Engaged on charitable activities 3 The estimated full time equivalent number of all staff employed as above 3 |
2024 £ 22,360 22,360 2024 3 3 3 3 3 |
|---|---|
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
5 Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
6 Tangible fixed assets
| Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 |
Land and Buildings £ 1,002,422 5,000 1,007,422 - 1,007,422 1,002,422 |
Plant & Machinery £ - - - - - - |
Motor Vehicles £ - - - - - - |
Total £ 1,002,422 5,000 1,007,422 - 1,007,422 1,002,422 |
|---|---|---|---|---|
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City Bangladeshi Community & Cultural Centre Trust
Notes to the Accounts for the year ended 31 March 2025
7 Debtors
| Prepayments and accrued income 8 Creditors: amounts falling due within one year PAYE, NIC VAT and other taxes Other creditors 9 Creditors: amounts falling due after one year Accruals Other creditors 10 Income and Expenditure account summary At 1 April 2024 Transfers out for the year At 1 April 2024 Surplus after tax for the year At 31 March 2025 |
2025 £ 2,089 2025 £ (397) 52 (345) 2025 £ 1,518 134,400 135,918 2025 £ 839,899 - 839,899 54,574 894,473 |
2024 £ 2,089 2024 £ (397) 52 (345) 2024 £ 1,518 165,650 167,168 2024 £ 803,586 (10,000) 793,586 46,313 839,899 |
|---|---|---|
11 No related party transactions
There were no transactions with related parties in the year.
12 Particulars of how particular funds are represented by assets and liabilities
| At 31 March 2025 Tangible Fixed Assets Current Assets Current Liabilities Long Term Liabilities At 1 April 2024 Tangible Fixed Assets Current Assets Current Liabilities Long Term Liabilities |
Unrestricted funds £ 1,007,422 22,624 345 (135,918) 894,473 Unrestricted funds £ 1,002,422 4,300 345 (167,168) 839,899 |
Designated funds £ - - - - Designated funds £ - - - - - |
Restricted funds £ - - - - - Restricted funds £ - - - - - |
Total Funds £ 1,007,422 22,624 345 (135,918) 894,473 Total Funds £ 1,002,422 4,300 345 (167,168) 839,899 |
|---|---|---|---|---|
17
City Bangladeshi Community & Cultural Centre Trust
Notes to the Accounts for the year ended 31 March 2025
13 Change in total funds over the year as shown in Note 12 , analysed by individual funds
| Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds Total charity funds |
£ 839,899 839,899 839,899 Funds brought forward from 2024 |
See Note 14 £ 54,574 54,574 54,574 Movement in funds in 2025 |
See Note 0 £ - - - Transfers between funds in 2025 |
£ 894,473 894,473 894,473 Funds carried forward to 2026 |
|---|---|---|---|---|
14 Analysis of movements in funds over the year as shown in Note 13
| Other | |||||
|---|---|---|---|---|---|
| Income | Expenditure | Gains & | Movement | ||
| Losses | in funds | ||||
| 2025 | 2025 | 2025 | 2025 | ||
| £ | £ | £ | £ | ||
| Unrestricted and designated funds:- | |||||
| Unrestricted Revenue Funds | 86,873 | (32,299) | - | 54,574 |
15 The purposes for which the funds as detailed in note 13 are held by the charity are:-
Unrestricted and designated funds:-
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.
Restricted funds:-
Restricted Fixed Asset Funds
Restricted Revaluation Reserve
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the charity's assets.
16 Ultimate controlling party
The charity is under the control of its legal members.
18
City Bangladeshi Community & Cultural Centre Trust
Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
17 Donations and Legacies
| Donations and gifts from individuals Total Donations and Legacies A1 Small donations individually less than £1000 Total donations and gifts from individuals |
Current year Unrestricted Funds 2025 £ 86,873 86,873 86,873 |
Current year Restricted Funds 2025 £ - - - |
Current year Total Funds 2025 £ 86,873 86,873 86,873 |
Prior Year Total Funds 2024 £ 90,729 90,729 90,729 |
|---|---|---|---|---|
18 Expenditure on charitable activities - Direct spending
| Total direct spending B2a 19 Premises Expenses Administrative overheads Professional fees paid to advisors other than Financial costs Support costs before reallocation Total support costs Accountancy fees other than examination or audit fees Premises repairs, renewals and maintenance Rates and water charges Support costs for charitable activities Gross wages and salaries - charitable activities Property insurance Sundry expenses Bank charges Light heat and power Telephone, fax and internet |
Current year Unrestricted Funds 2025 £ 22,360 22,360 Current year Unrestricted Funds 2025 £ 443 5,259 - 1,360 299 - the auditor or 858 - 8,219 8,219 |
Current year Restricted Funds 2025 £ - - Current year Restricted Funds 2025 £ - - - - - - examiner - - - - |
Current year Total Funds 2025 £ 22,360 22,360 Current year Total Funds 2025 £ 443 5,259 - 1,360 299 - 858 - 8,219 8,219 |
Prior Year Total Funds 2024 £ 22,360 22,360 Prior Year Total Funds 2024 £ 359 6,790 11,000 1,063 179 53 858 1,094 21,396 21,396 |
|---|---|---|---|---|
19
City Bangladeshi Community & Cultural Centre Trust
Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015
The basis of allocation of costs between activities is described under accounting policies
20 Other Expenditure - Governance costs
| Current year Unrestricted Funds 2025 £ Independent Examiner's fees 660 Total Governance costs 660 21 Total Charitable expenditure Current year Unrestricted Funds 2025 £ Total direct spending B2a 22,360 Total support costs B2d 8,219 Total Governance costs B2e 660 Total charitable expenditure B2 31,239 |
Current year Restricted Funds 2025 £ - - Current year Restricted Funds 2025 £ - - - - |
Current year Total Funds 2025 £ 660 660 Current year Total Funds 2025 £ 22,360 8,219 660 31,239 |
Prior Year Total Funds 2024 £ 660 660 Prior Year Total Funds 2024 £ 22,360 21,396 660 44,416 |
|---|---|---|---|
22 Expenditure on raising funds and costs of investment management
| Cost of fundraising activities Total fundraising costs B1 |
Current year Unrestricted Funds 2025 £ 1,060 1,060 |
Current year Restricted Funds 2025 £ - - |
Current year Prior Year Total Funds Total Funds 2025 2024 £ £ 1,060 - 1,060 - |
|---|---|---|---|
20
City Bangladeshi Community & Cultural Centre Trust
Activity analysis of Income and expenditure for the for the year ended 31 March 2025
This analysis is classsified by activity and not by conventional nominal descriptions.
| 23 Analysis of income by activity SOFA ref Summary of Total Income, including the items above Donations & Legacies A1 Categories of income Income from exchange transactions 24 Analysis of non charitable expenditure by activity Activity Fundraising activities Direct fundraising costs Indirect fundraising costs:- Governance costs Other Expenditure - Governance costs as detailed in Note 20 Total non charitable expenditure Total costs of Fundraising activities Total non charitable expenditure Activity |
2025 £ 86,873 86,873 Fundraising activities 2025 £ 1,060 - Governance costs 2025 £ 660 2025 £ 1,060 1,060 |
2024 - 90,729 90,729 Fundraising activities 2024 £ - - Governance costs 2024 £ 660 2024 £ - - |
|---|---|---|
21
Issuer
Birchtree Sullivan Chartered Certified Accountants
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