for tfie yew JtsrcA 2022
Company Registration Number. 0418(W (England and Wales)
ChaIity Number. 1091127

Page
Reference and AdmiDimtive Detai]s of tlle Charity. its TDJstees and Advisers
Trustees Report
Independent Fxaminers Report OD the FiDancial Statements
9-10
Statement of Fuwkeiai Acrivities
11-16
17-23
Notes to the Financial Statemen

Mrs E Ekpo
Dr H Lu. OBE
Mr C Mehta
Dr C N Njue Resisned ￿12r2D2]
Mr A Oieniyi
Mr P Chilufya
Mr Nzx)n Bimbe
PEittlpl BMECP Centre
103 Fket Street
Brighton
East Sussex
BNI 4ZE
Fabek Awciates & Co Ltd
Certified Chartered Accountants
32 Dewey Road
Da8enh4m
Essex
RMIO 8AR
B￿ke[% Natwest Bank
Bnghton Town Centre Branch
UDit 40
56 Churchill ￿llaTe
Bri8hton
BNI 2ES
CrnDPny Re￿￿￿(￿￿￿Dl*r. 0418(W (England and Wale8)
(kniryNumlJr. l(r31127

The Trll￿eeS who are also Directo￿ of the cbariry for the ￿ of the Comp3nies Act 21￿.
Present their report with the financial statemenus of the chariry for the year ended 31 March
2022. Thc rrll￿eeS have adopted the provisions of Accounring and RepoTting by Charities..
Statement of Recommended Practice applicable to clwities preparing their accounts in
aecordanee with the Financial Reprting Standard applicable in the UK and Republic of Ireland
(FRS 1021 (effertive l January 2019).
As a not-foi-profit organivtion the BMECP do not have slweholders to answer to. the BMECP
operations are not funded by the Social Investsneni Bu8iness and Brighton and Hove Ciry Council.
BMECP bou8hi a she]1 properry and borrowed £2(KI.(KXI from SIB to improve the property. When
rooms are booked OT offices are hired at the BMECP centre. the monies are reinvested b#ck into
the centrc to pay for 0￿ratIonal cosi and the general running of the centre.
OUT overall aim is to raise enou8b revenue to make BMECP sustainable and able to fund 1¢$ own
in-houge projects. indudiDg trainin8 and events and to supwrt to support BME community.
b) OEg&*ve•
- To promote equaliry of opprtuniry For Black and Minoriry Ethnic individuals and their families
and to challenge and eombat racism and all foLins of discrimination.
. To supwjrt Black and Minoriry Ethnic Grou￿ individuals and families by providing them with
information. advice and other assistance.
- To develop and maintain contacts with the statutory. voluntary and private sectors orsanisations
with Ihe aim of encwragin8 them to implement wlicies which will promote equaliry of
oppornnity and gry)d relauon8 berween people of differeni ethnic origins.
- To deliver any services which are within the scope of the objects of BMECP.
- To promote or carry out research and to disse￿te the useful results of such research and to
publish or distribute such Inforn￿￿oD.
- To establish, develop and Main￿}￿ a resource centre catering particularly for. bur not solely.
the needs of black and ethnic pwples. including refugees and asylllm geekers. who are resident in
Brighton and Hove Ciry.
The organisarion's th3ritsble attivities include:
The Centre has been in operntion for moTe than 21 years alld conEifAues to thrive as a ppular
venue providing a welcoming. accessible. and affordable commuDiry spce enjoyed by everyone.

We have several tenants rentin8 our office spaces and other spaccs/meeting TDoms are rented for
training 3nd other communiry activities wbilA we continue to encounge the introdurtion of
clienLS to the centTe. WbiL8t office rental do geDerate more steady income for rhe Centre, the
other available spaces beiDg rented for meeti￿trainIng has meant thai we have ukoie available
space for meetings1ts2ining for the Ernefit of everyone.
We have a diverse cust0A￿r base thereby Continuing to serve the comrnuniry. Communiry
members and groups are encour4ed to sUP￿rt the Centre 80 as to ensure that the rooms and
offices are used and that the Centre gener3tes enough ineome to be se]f-susraining which is very
important for the going-concern of the organisation. BMECP has aL80 adverti￿ hot desking
faciliry that enables smaller groups, organisations and indlviduals to U8e the Centre facilities
including rhe Centre address for their group or bu51tie￿ This oLw enables them to we the
available desks as and when they require a prAvate space on a rota basis. Members are offered a
discoun( ou rLM)m INJokin8. This is an opportuniry for co-working and networking with other
Like-minded people with regular seminars and workthop4 included in the bot deskin8 packa8e.
. On the 30th of May 2018. BMECP was rec￿lSed by HMRC as chariry for tax purp)se$ under
the Gift Aid scheme.
- Thi$ now means that BMECP can make elaims for repayment of tax on Individu￿ donauon$ EO
the centre under the Gift Aid Scheme within 4 yeaTh of its accountin8 period of the receipT of the
Gift Aid Donation.
In addition. BMECP 1$ eligible to claim a roFup paymen¢ worth 2596 of every Pound. even if we
don't have a Gift Aid declaration from the donor when there VAS a verbal confirniarion from the
donor.
- Gifc Aid donauons will give the BMECP another income stream & will improve the ￿sht70w, &
in turn BMECP will use the mueh-needed cash ro promoie charitable projective. which is the
essence of her existence. Patrick Chilufy¥ & Adeoia Oj'eniyi are the authorised BMECP'S
authorised officials wlth HMRC.
Our website acts as the eye of BMECP to the pthbjic. VisitoTh are able to See what our missio
aim$ and objecuve&
- We have been using the website to fimdraise induding gift aid aoDations. -we made sure our
website has the rigbt content and we have attrncied a lot of new visiiors Itrdffic bas iDcrea5ed},
our supporters and other donors ro market our organisauon and raise funds for our %)cial and
charitable projects.
- Our main aim is to encourage our supp)rters. &8 well as the public to visit our websire so that
they can see what we do and at the Same encourage them to dollate fiLnd5 to the charity.
Our &im is to leverage the platfom to connect with people in Brighton & surrounding are&8.
Using FaCeb￿k for Fundraising & Markettn8
- Our new Facebook Page ts linked to our website.
- We have made sure our Faceb(K)k page has the Tighi contenL pmfile page photos and videa8. We
also utilise all the suites 0£ tcM)b and Servi￿ offered by Facebook.
Our FaCe}￿k h&% been dearly caregwised us Non-Profit and utilised seryi¢es such as
Fundraisers. events. page insights. dor￿￿0￿5 3nd x) forth.
. We will continue to tske advanrage of Facebook Twls and Sery￿e$ such ¥ Fun<lrdiser & Donate
Button to raise cash tbrough Gift Aid & other doDations.

- We also wani our FaceixK)k Page to attrart a5 many vi5itot5 as Im￿7ble & also to like or follow
- We will #kn try to we tools such as Events to 35SiSt us or8anise ￿p￿)rIerS to pgrticipate in the
acrivitiu.
- We can utilise t￿1$ such as lave for Live Fundraisin8 place free advertisement
space for charities.
- Furthern]ore. using the FwidTaiser twl, we ¢An use the ability for otFLer people to fundraise on
our behalf for our various cau8e&
BMECP currently meawre or record the number of people visiting the centre and record of
bookings or hiring our r(K)uJs for traini￿ and other purpow for board decisions.
- BMECP wants to move away from jull recording traffic into the centre bui into Measur1￿ and
Domongtraiin8 kKial Impacl.
- We want to me3sure the quality of OUT services such as the experience of our setvice users
- As a result. we are planning to stsrt capturin8 data througb quaiiry suryeys. We will always ask
the user o£our services to complete the questionuaire OT survey forn￿.
.This project was hjnded by NHS England.
- ]￿b]IC benefiL in shapin8 our objectives 2nd plannin8 our activities for the year & the TN8(ees
have 8iven CODSider41iOD to the dutieA set out in section 17(5) of the Charities Act 2011 to have
due regard to public benefit. In p3rticular. Ihe Tnts(ees have considered how the planned
activiiies will contri￿te io the over4118ims and objective5 that Ihey have set. The Trustees
believe that the followin8 Pafg8Taphs under 'Objectives. Aims and Artiviues/Projects' for the
year. relate in deuil the benefii thai the chariry provide5 to the public.
There was a surplus for the Friod of £6,278 (2U21: surplus Q8.199). The unusable rejerves
balance for the year was £1,116.666 {2021.. £1,104,É1)6). The unusable TegeNe hol¢ls the chariry
assets that are used to generate the fund8 to run the centre. Of the £6,278 surplus for Ihe year
under review
£1,768 is restricted and must be used as specified by the donors. General
UDresuicied and restticted reserves Thow stand at £21.368 (2021: £19.8581 and £18.786 (2021:
£29.0781. The reauctiOD in income generaied and reserves was duc to naiion-wide lockdown of
acuyitses followin8 the outbreak of COVID-19. The centre has now EM)UDced back and the indices
have shEJwn that the reserve is on its way up.
. BMECP's Tn￿eeS recognise the 1]ti￿rtance of havitig income available to be spent at the
T￿￿tees, discretion itl fiwtheTance of the charktys obieLts which As not yet spen( committed
or designated.
- BMECP'S Trustees aim to develop and maintain ullrestricted reserves equal to the value of 3
months rLumI￿ Costs. The use of re5rricted fund5 in the developmeut of unresrricted reserve5 is
prohibited

Governing docwnent Black and Minoriry Ethnic thwnuniry Partne￿hIp was iThcorpornred as
coMp￿Y limited by guarantee on 15 MaTch 2(K)l aod Teceived chariuble status on 14 March
2(KJ2. Its governing document is its Memoranduw and Articles of Association dated 15 March
21JJl as amended ￿ March21K)l aDd 3 SepteDJber 2LN)2. The Trustees when complete shall consist
of at least 8 and not more Ihan 18 individuals of whom:
li) not more than 12 sba]J be elected by the llLemiws of Black and Minoriry Ethnic CoTnmuniry
Partnership in general meeun8i and
(li) not more than 6 shall be appointed at 8 duly convened meetinB of the tsljstees by the tnLstee$
elected under (i) a￿Ve. One third lor the number neare51 one third) of the Tn￿tee$ elected under
(i) above must retire at each subsequent AGM. thoge longest in office Tetiring first. Where a
hoice must be made berween any of equ￿ service, the number of voles which each reeeived
when last elected office shall determine the issue w that those who received less votes thall retire
first. A Trustee reuiin8 under this knide may not stand for re-election ￿Ore the AGM
following the AGM at which he or she retire5.
The Trustees must hold at least 3 meetings eacb y&ir and the quorum is 4.
Shnce the cconoTrty opened up there are lingering impaci of COVID-19 that IS Still affect the pace
of room hirin8 ai BMECP. We are Still noi ai full capaciry ID (erms of room usa8e and occupancy
because some businesses were not fully back w]Jich by extension is affecting BMECP usa8e.
BMECP haye also had to cope with hi8h energy bills during the calendar year #nd this has
become an existential tFmt to the workings of BMECP. The organisation is making the necessary
efficiency savings to cope with the svrge in energy Cost.
The foodbank of BMECP 5¢2rLed in Maytr 2020 and aveA8e number of families setved is one
hwidred and twenty {120) per week. But over the course of financial year. the FTr)dbank had to
stop temporarily because the progran)me ran out of funding and BMECP was not able to reach
her targe¢s. Towards the ella of the financial year and with support of seveTrl orgaDigtion& the
food b￿k restarted thou8h not currently 81 the same capacity as it was at the start. The average
now strved weekly basis is about ￿ Familie&
Over the courye of the financll￿ year. a memE*T of staff resi8Ded and hAd taken BMECP to an
employment ribuDal and this co￿￿1t￿te a risk to the works of BMECP and we will update these
changes on ow Teprt

yi-.
8tAtemenrs in accordance with app]icab]e law and regulatio
Cornpany law requires the tntstets ro preFwe finartc1￿ Str￿Ments for each financial year in
Accounting Praaice).
The fitwi¢ial sEatements are requiTrd by law to give a ttue and fair view of the 5tste of affairs of
the charitable company and of the excess of inco]De over ex￿a1[are for thatperio
' select suitable a￿Oll￿￿ti8 plieie8 and then appty them eonsimty.
. make juagmeDTS and ¢￿tel are reamble and pruden(
#aTr wlwther appbcable UK AccouDtiD8 kndards have been followed. ￿b)eCt to
Prepare the fJDanaal mtements on the soin8 eoDeern basis unlesy it is iDappropriate
to presume thar the Clwiry will CODtinue in irs activiue8.
The tr￿[ee$ are rewMAble for keeping proper accounting records that dis¢)08e with rea8onable
accuiacy at any ume the financial wiuon of the charir2ble company and enable them to
ensure that its fmaneial KatemeDts comply with the Charkties Art 2011 a$ 8TneDded. They have
general respon8ibiliry for raking such steps a8 are rewnably open to them to saftguard the
assets of the dwltsble compBDy and to preyenr <irtert •nd other irregu
The tn￿ree6 who held office at the date of approv¥1 of thi8 rrurtea. Tel￿[ far
8$ they are eath aware. there is no relevant infon￿on of which the Cb8rity'S examiner is
naware. and each tntstee Iw taken all the rteps that helsbe ought to have taken ¥ a rrustee ro
make himself I herself aware of any relevant infoDn8tion and to esrabli5h that the Chariry'9
examiner is aware of that inf0rll￿ti0n.
In line with the provision uemptioJ in the Charitiès Act 2011 as wiended, the tnut have
auir rfthe
18th ￿tOber 2022

We rèport on the accounts of the Trust for the year ended 31 March. 2022. which are Set oui on
Pages I I to 23.
We have examitied the financial ststements of the B]ack and Minority Et]Jnic Communiry
Partnership (the chaElry) for the year ended 31 March. 2022 which compTise the Statemeni of
Financial Acrivities, the Balance Sheet, Ihc Sratemeni of Cash Flows and the related notes,
including a summw of sisnificant accountin8 p)licies. the fill￿ClaI reporting framework that
has been applied in their preparation. its applicable law and United Kingdom Accounting
Siandards, indudin8 Finaucial Re￿rtillg S(andaTd 102 - The Financial Reporting StandaTa
applicable in the UK and Republie of Ireland. (Uniied Kingdom GeneTaUy Accepted Accounun8
Pracuce).
The financial statements have been prepared in accordance with Accounun8 and Re[￿rtIng by
Charities preparing their accounts in ?ccordance with the Financial Rep)rting Standaras
applicable in the UK and Republic of Ireland (FRS 102) in PTeference to the Accounting artd
Reporting by Charities: Statement of Recommended Practice issued on l April 2￿15 which is
referred to in the extant Tegulations but has been withdrgwtL
This has been done in onier for the accounts to Pro￿ a trne ana fair view in accord8nce with
the Generally Accepted Accounting Prnctsce effeetive for reporting peri(xls i￿￿1ng on or after
I lanuary 2015.
In our opinion the financial statemen
Give a tn￿ and fair view of the stste of the chariry $ affairs as at 31 March, 2021 ￿ of
its incomin8 resources and application of resource5 for the year ended:
Have been properly prerAred in accordance with United Kingdom Generally Accepted
Accounting Practice; and
Have t￿n prepared irt aceonlance with the requirements of the Chariues Act 2011.
The chariry s rn￿eeS are reS￿￿51ble for the prepardtion of the accounts. The Charity's trustees
consider that an audit is not required for this year {undLY section 4312) of the Charities Act 2011
(the 1993 Act)) and that an independent examitiation is needed. It is our resw)nsibility to:
examine the accounts (under section 43(31(a) of the I9￿ Act).
to follow the pn)cedures laid dovrn in the GeDeT¥I Directions given by the Charity
CommiwoneTS (under Section 43(7)(b) of the 19)3 ACE)" and
To state whether parcicular mattets have come w our attentio

Our examination was caryied out in accordance with the General Directions giveu by the
ChaTiry Commiysioner5. An examination indudes a review of the accounting Tecords kcpt by
the chariry and a comparison of the accounts presented wkth those records. Ii also includes
CODgideration of any unusual items or disclosures ill the accounts. and seekin8 explanatiODS
from you as truttees concerning any suth mauers. The PToceduTes undertaken do not provide
all the evidence thai would be required in an audi[ and consequently we do nix expres8 an
audit opinion on the view given by the accouDt&
In connection with our exa]ninatiOD. no matter has come ¢0 our attenrion:
(l) Which gives us Teasonable c4U8e to believe that in any material respect the requiTements
to keep accounting records ID accordance with sertion 41 of the 201 l Act; and
To prepare accounts whieh accord with the accounting records and comply with the
accounting requiremen￿ of the 2011 Aci as amended.
Have not been met: or
12) To which. in our opinion. attention should be drawn in ordcr to enable a proper
understandAng of the accounts to be rcached.
U*dourryx
This report is made solely to the chariry's al a body. ID aceordance with Part 4 of the
Charities
(Accounts and Reports) Regulations 21M. Our eXamI￿tion of the accounts has been
undertaken ￿ thai we mi8ht ote to the chariry s rrustees rh￿ matters we are required ro s¢ate
to them in an examiner s reFrf>rt and for no other purpose. To the fullest exteAI pern]itted by law,
we do not accept or ossume resp)Thsibibty to anyone other than the cbarity and its rrustees, as
Ix)dy, for the independent ewamination work. or for the opinions we have fomied.
Signed this
2022
Fabek Associaies and Co Ltd
Certified Chartered Aceount2nts
32 Dewey Road
Dage]tham
RMIO 8AR
io

Prlor Y
2022
2022
2022
Dornti)DS & Le8ai
Otkr ¥tiv
InvestsiieIll¥
18.928
41525
63,453
1,390
73.235
105,195
2,374
29,180
Z35
Totsl Income
93.553
44.525
138.078
136,749
39.757
131.800
108,550
92.043
39,757
131,8110
108.550
Nét Inoorne for th• y
1.510
4.768
6371
28.199
I&(KK))
(3.000)
Nrf Income •fter trnA•feD A.B-C
1.510
1.510
L768
L768
3278
3278
28,199
28,199
19.858
1.133.684
1.153.542
1.125.343
21.368
L135.452
1,156,820
1.153.542
All activities deriye from conTinuin8 oFrations
li

SOFA- Prior Year
2021
2021
2021
lJw*me & Endowments fro￿.
IXinatY*Th & Legarys
charl￿b￿ activ]
55.ml
29.175
49,￿15
105.195
29.175
38
Inve8ttneiYs
2.3J6
TO￿ incom•
49.905
136.749
105.131
3.419
Cknbk arnvi
OtTr*r
20.827
3.419
87J23
20.827
108.550
N*t Income for tke yur
(879)
29.078
28,199
(879J
29,078
28.199
{87
9,078
28.199
Totsl fand• bTOU8bt forw*Td
111.323
1.014.020
1.125.343
Tof•l fiwd• ¢attied £orwaYa
iio.
1.155.542
All activiries derive from continuing opeTrtioIL8
BLACK & MINORrrY rnlNIC COMMUNrrY PARTNERSHIP . Ruowce• applied in the
yeaz ended 31 March 2022 tow•rd• faEa ••*ets for Ckniry u•e:_
2022
2021
Fuyjs Be￿nted year as detau in SOFA
3,278
(2,093)
28.199
Otl*r appknEKJn8 of fiJDJs
1,185
28.199
12

MoYemety• ID reveuv for the y￿¥ efyled 31 ￿￿¢￿ 2022
TorAI
Lajt ye
Tot•1 Fund•
2021
2022
2022
2022
19.858
29.IY18
Recogri%ed 8airn aTd i
1,510
4.768
6.278
28,199
21,368
33.846
55.214
118,542
IFYom)rro fuThls
115.L
(15,(W)
lo9,￿)
21.368
18,786
40.154
48.936
FIKed u•et folld•
De•i8n*fed Roltrxted Totsl
Fu#d•
2022
2022
2022
L••t ye
Totsl Funa•
2021
AtlApT
Trdmfer Ito)lfrom reve￿ furlb
1,104.É
11060
1.104,6t
12.L
1,035.(KXI
69,&)6
At 31 M•reh
1,116.666
1.116,666
1,104.606
L•st Yea7
Totsl
DMl8n•tea fun&
2022
2022
2022
2021
21.368
18.786
1,116.fA*+
10,154
1.116,666
Fiytd asset fu￿$
1.104.é1
Totsl eond•
21.368
1.135.452
1.156.820
1,153.542
13

BLACK & MINORSTY rritNlC COMhfUNrrY PARTNERSHIP
In¢ow¢ wl Evnai￿ Aecowrt for the yt•r tded 31 M•reh 2022 u requred by the
2022
2021
64.843
107.%9
Investment irtome aNI irnertst
.Z31
29,175
Ilrerut yffeivab
138.0
136.749
112.252
14.192
1.271
12,553
1,136
5,952
GovermaT*e ccéts
Irrtert8t Py74ble
131,8(NJ
6.278
28,199
Tax on $urplus on onlinary acuvitrs
6,278
28.199
6,278
28,199
14

2022
2021
Fixed
l'a￿1￿￿ as$er8
1.18&926
I,201.￿25
Current ulets
16.01(
47.gP)
sh at b3nk in
520
Totsl eUTrent U•4ts
4Q340
63.989
witlthi Ollt ye•r
Jo
(1&943)
21.494
42,495
I,212.323
1.243.520
Nrt u•rf•
(55.5031
189.9781
The totsl ttt of the
1,156.820
l.lJ3,542
Th¢ total •••¢ts of the eknrty 4r• t￿￿ed by tkn fond• oe the chazity. a• fr*llow•:.
ReStr￿ted ReVer￿e
Restrmd Fiyd Asstt
12
12
18,786
1,11&666
1.104.6(
1.135.452
1,133,684
12
21.368
19.858
21.
19,858
De•>8Mted
1.156.820
1,153.542
15

2(M)6. aPP]￿ab￿ ro cowits subiea Lo d* sma]I cow Yegjme.
Tn]sree
Approved by the i¥￿d ofuwtett on Friday. 14th 0(￿ober 2022
16

NOTES TO THE FINANCIAL STATE￿￿￿[[5
FOR THE YEAR ENDED 31 MARCH. 2022
The financial statements have been prepared in accordance with the charities SORP (FRS
102) - Accounting and Reponing by Charities. Sthrement of Recommended Prartice
#pplicable to tharities Pre￿iti8 tbeir xcounts in accordance with the Financial
Reporring Standard applicable in the UK and Republic of I￿12nd IFRS 102} (effective I
lanuary 2015). the Financi￿ ReporunB Standard applicable in the UK and Republic of
Ireland (FRS 102 and the Clwities Act 2011.
The financi￿ ststements have been prewed to give * true and fair view and have
departed from the Charities (Accounts and Rep)ns> RegulatiOD$ 2(K)8 only ro the exrent
required to provide a mLe and fair view. This deParn￿e has involved following the
Charities SORP (FRS 102) Pllblished on 16 lllly 2014 rather than the Accounting and
Reporring by Charities Statement of Recollunended Practice effertive from l April 2￿5
which has Since i*en withdrnwn.
Blaek and MiDoriry Ethnic Community Partnership meet the definitioa of public benefit
entity under FRS 102. Asger8 and liabilities arÈ initialty recognisL)d at historical eost or
transaction value unles5 otherwise stated in the ￿leVAnt accounting wlicy.
There are no tn3terial uncenainties regardin8 the c]wiry's abiliry to continue. Therefore.
the accounts are PTeFored on a 80ins concern
13
All income is reeo8ni8ed once the Charity has enudement ¢0 the income. It is probable
that the income will be received the amount of income can be measured reliably.
Income tax recoverdble in relation to investment incolne is recogni5￿ at the the
invijtmeni income is receiwdble.
Expernqiture is reco8nised once there is a legal or constructive obligation to transfer
economic benefit to a third party. It is probable that a transfer of economic I￿nefits will
be required in seulemeni and the amount of the obligation can be me&suTed reliably.
Expcnditure is clwified by acrivity. The C(￿ of each activiry are made up of the total
direct costs and shared C(￿ts. inchthng suppon costs involved in undenaking each
acti￿ty. Direct cl￿ attributable to a siDgle activiry are all(￿ated directly to that activiry.
Sbared costs which contribute to more than one ac(iviry and supwn costs which are not
attributable to a sinsie #ctiviry are apportioned ￿tween those activities on a basis
17

consisieni vrith the use of resources. CentTrl staff costs are allwared on the basis of time
spenL and depreciation charges all￿ted on the portion of 3sset's use.
Expenditure on charitable artiviuu in incurred on directly undertaking the activitic5
which further the Ch3rity'S objectives. as well as any awciated supprt coys.
Grants payable are charged in the year when the offer is made except in those cases where
the offer is conditional. such grants kin8 reco8nised as expendiNre when the conditiong
attaching are fulfilled. Grants offered subject to conditions whAch have not been met at
the y&ir"end are noted a5 a commitment. bur not accrued ￿ expenditUTe.
All expenditure is indusive of irTecoverdble VAT.
Interest on funds held on de￿51t is itkduded when receivable and the amount can be
measured reliably by the Chariry: thi8 is nornially upon noiification of che incere8t paid or
payable by the institUriOD Wlth whom the funds are dep)sited.
Tan8ible fixed awts are iDitially recognised at crrt. After recognition under the cost
model, tan8ible fixed os8et8 ire measured at CLW le&8 accumulated depreciation and any
accumulaied impairmeni losses. All c(K8t8 incurred to bring a tan8iblc fixed 485et into its
intended workin8 condition should be included in the me8surement of cost.
Depretiauon is char8ed so as to allo¢ate the cost of t4n8ible fixed assets less their residual
value over their estimated weful live&
Depreeiallon is provided on the followin8 bases:
Freehold properry
- no¢ depreciated
tA)ng terni leasehold property
- l(M) year5
Fixtures and Fittings
. 5 yVdtS
Office Equipmenr
- 7 years
1.7 Lki*orJ
Trade and other debtors are recogDisd at the serdement amount after any trdde discount
offered. Prepayments are valued at the amouni prepaid net of any (rade due.
Cash at bank and in hana includes (ysh and short terni highly liquid investments with a
short maturiry of three months or less from the date of aCqURSition or opening or similar
account.
18

Liabilities are recogntsed when there is an obbgation at the Balance Sheet dare as a result
of a pasL eveni. it is probable that a rransfer of economic benefii will be Teqwred in
Settlell￿nt. and the amount of the settlement can be estimated reliably.
Liabilities ore recogni8ed It the amount that the Chariry aniicipated it will pay to settle
the debt or the amount it has received advanced Wdyments for the g(Y￿￿ or service5 It
must provide.
Provisions are measured at the best estimate of the amounts required to settle obligation.
Where the effect of the time is material. the provision ts baqed on the present value of
those amounts. discounted at the pre-tax aiscouDt r&ie that retlects the risks specific to the
liability. The unwinding of the discount 1$ recognised in the S¢atement of Financial
Activities &$ a finance c(tsL
General bmds att unrestricted funds which are avgilJble for use at the dlscretion of the
Trustees in furtherance of the general objective5 of the Chariry and which have not been
designated for other puryy)3es.
Desi8nated co]Dprise unre5CriCtcd fi￿d8 that ￿ve been sct aside by the Trustees for
particular piirww. The aim and use of exch desi8nared fvnd is ser our in the notes to the
financial statements.
Re8UiCted funds are funds which are to be u8ed in accordance with specifie restriction$
imposed by the donors or which have been raised by tbe Charity for particular purpow.
The costs of rai$in8 and administering such funds are charged a8aingt the specific ￿nd.
The aim and use of each restricted fund is Sei out in the no¢es to the financial statements.
Investment income, gains and14Mses are all(xared to the appropriate fund.
IIrn(8uk1ti1 iiestrKtrd Totsi Fwth Ti)tyl FwxJ5
2(Y22
J)22
2021
1&928
44,525
63.453
105.195
19

UnTrstrrtal Restrr￿1 TO￿ FwMl# TthBI Fu￿￿
2022
20
2021
i.J90
2.374
1.390
2.374
2022
2021
7&231
75.231
29,175
73.235
73.235
29,180
Urffts¢ri*d Total TotalFuts
2022
2022
2022
2021
36336
40.5
1.986
43.186
937
io
17.270
1.543
3,419
FrKxJ Eqnk proiett
2T.705
37.876
39.757
66,365
959
650
20

5,973
3,474
7.750
TckPknr￿. fRx aTrJ
St3tK>r*ry atxl Pr￿*11
HTQ ofequwol
2359
a.Y59
849
1.120
589
1.823
5.734
150
1,710
525
1.120
Heatrh ard salety cc4ts
Liabty dTrl cotyetyK
SuTrty ewffjes
Admuj costs
2,079
121
890
AcLOUrtaT¥Y fees orkr than
Cornultswy ftes
Bank clw8es
12
5,952
12.553
14.192
14.192
Totsl •apport . CuTr•rt Y
52.896
2.896
41,1)49
CurrenE yw Cwrem y(*r Cttmr¢ yeAr
PrK)r Y
Rattxted Tool Fllo& TO￿
2022
2022
271
271
136
1.271
1.136
2￿22
20TI
2022
2021
Total drn S￿1[
39.757
Tl.65>
52.896
1.271
66.365
41,049
1,136
'rotal GoVer]￿tre
I,T/i
39.757
131.800
I￿.550
21

2022
2021
40,536
186
40.536
43.186
rebtyi eni¢y, eithw IR the or pmr ytar.
Lon8
Leueholl &
Imorovt tts
Offlce Fl¥tum
Co•¢
At l Apni 2W21
Additx)ro
1.237.727
15.Y24
2.(V)3
1.259.119
At 31 Y4r¢h 2022
1.237.Tri
18.017
5,468 1,261,212
DepTrckntlDn
At l Apnl 2021
ctW8e for ye
31,479
12.
15,147
58,(f44
14,192
At 31 2022
49.869
16.949
72.286
Net IK￿￿ v•
At 31 2022
1.187.85B
1,188,926
At 51 Y•r¢h 2021
1.200.248
T17
1,201,025
2021
Trade del*ors
A820
16,010
22

2022
2021
Cash in IBTrl at for ttt year 31 March 2022
33,520
47.979
33.520
47,979
io.
2022
2021
2.1
5,786
20.761
247
PAYE. NIC VAT ajxl Ta
l6.94J
21.494
li.
2022
2021
55.503
89.978
At 31 M*rch 2022
Tangbl k Fixed Assets
Cu￿tr Assets
Currern Liablli
Long Term Liabkn
72,2EIJ
21,554
(16,9431
155.503)
1,116,666 1,188.926
18.786
40.340
(16,943)
(55.503)
21.368 1.135.452 1,156.820
Ai l Apnl 2021
TangQ)le Faxtd Assds
CutTerÉ Assets
96.419
34,911
(21.4941
(89,9781
7,104,&￿ 1.201.025
29,078
63.989
(21.494)
(89.978)
Long Term LBb]ltss
19.858 1.133.684 1.153.542
l& There is no Related PaTry tra]￿aCtIon to be discl(fje
14 There is uo P05t bylance slleet event to be dixlosed.
23