**BLACK AND MINORITY ETHNIC COMMUNITY PARTNERSHIP** _'Trustees_ **'&_port** _and yfnancf.a[ Staxeme:n:ts for tlie year enae<£_ _**31** M.arch,_ _**2025**_ 

Company Registration Number. 04180668 (England and Wales) Charity Number: 1091127 



## **BLACK.AND MINORTIY ETHNIC COMMUNTIY PARTNERSHIP** 

## **Contents** 

||Page|
|---|---|
|Reference and Administrative Details of the Charity, its Trustees and Advisers|3|
|Trustees Report|4-9|
|Independent Examiners Report on the Financial Statements|10-11|
|Statement of Financial Activities|12-16|
|Notes to the Financial Statements|17-23|



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BLACK AND MINORITY EI'HNIC COMMUNTIY P AR1NERSHIP 

## ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 

Mr. Nason Bimbe Chair of the Board **Trustees** Mr. Sunny Choudhury (Resigned 11/05/2024) Mr. Cesar Da Luz (Resigned 11/05/2024) Mr. Ogbonnia Oko-Joseph Mr. Almami Balde (Resigned 14/05/2024)) Ms. Hari Chhokar (Resigned 11/05/2024) Mr. Patrick Chilufya (Resigned 11/05/2024) Mr. Adeola Ojeniyi (Resigned 11/05/2024) Mr. Chandrak.ant Mehta Mr. Winnie Apollo-Schubert Ms Shelley Hurley (Appointed 20/02/2025) Ms Judy Loleta Richards (Appointed 11/05/2024) Dr Yeru Shang (Appointed 22/08/2024) Mr. Paul St. John Misso Mr. Denis Njouwouo Principal Office: BMECP Centre 10a Fleet Street Brighton East Sussex BNl 4ZE A **c** ountants: Fabek Associates & Co Ltd Certified Chartered Accountants 32 Dewey Road Dagenham Essex RM10 8AR Bankers: Natwest Bank Brighton Town Centre Branch Unit40 56 Churchill Square Brighton BNl 2ES 

Company Registration Number. 04180668 (England and Wales) Charity Number: 1091127 

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## **BLACK.AND MINORTIY ETHNIC COMMUNITY P .ARTNERSHIP TRUSTEE REPORT FOR THE YEAR ENDED 31 MARCH 20'l5** 

The Trustees who are also Directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVmES** 

As a not-for-profit organisation, BMECP does not have shareholders, and its operations are not funded by Brighton & Hove City Council. Instead, BMECP is answerable to its membership, with the Trustees accountable for ensuring that the organisation operates in line with its charitable objectives and principles of good governance. In accordance with its Memorandum of Association, the object of BMECP is _"to promote any charitable purpose for the benefit of the public in Brighton and Hove and the surrounding areas, particularly for the benefit of Black and minority ethnic_ " _individuals and their families._ 

BMECP owns its building, the BMECP Centre, which serves as a community hub for a wide range of activities and services. Income is generated through room bookings and office rentals, and all funds raised are reinvested back into the Centre to cover operational costs and support the ongoing maintenance and running of the facility. 

## **Aims** 

BMECP's overall aim is to generate sufficient revenue through its own busine activities, alongside grants and project funding, to ensure the long-term sustainability of the organisation. These funds enable BMECP to continue providing essential support and services to the Black and Minority Ethnic (BME) community, in alignment with its charitable objectives and commitment to promoting equity, inclusion, and community cohesion. 

## **Objectives** 

- To promote equality of opportunity for Black and Minority Ethnic individuals and their families and to challenge and combat racism and all forms of discrimination. 

- To support Black and Minority Ethnic Groups, individuals, and families by providing them with information, advice, and other assistance. 

- To develop and maintain contacts with the statutory, voluntary, and private sector organisations with the aim of encouraging them to implement policies that will promote equality of opportunity and good relations between people of different ethnic origins. 

- To deliver any services that are within the scope of the objects of BMECP. 

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- To promote or carry out research and to disseminate the useful results of such research and to publish or distnbute such information. 

- To establish, develop and maintain a resource centre catering particularly for, but not solely, the needs of black and ethnic peoples, including refugees and asylum seekers, who are residents in Brighton and Hove City. 

## ACTIVITIES 

The organisation's charitable activities include: 

## Centre Operations and C-ommunity Impact 

The BMECP Centre has been in operation for over two decades and continues to thrive as a welcoming, accessible, and affordable community space enjoyed by people from all backgrounds. 

The Centre accommodates several long-term and medium-term tenants through office rentals, which provide a steady source of income. In addition, a range of meeting rooms and training spaces are available for community activities, training sessions, and events. While office rentals ensure financial stability, the availability of flexible hire spaces allows BMECP to meet the wider community's needs. In line with BMECP' s charitable objectives, charitable organisations receive discounted hire rates, while office rentals remain competitively priced for clients. 

BMECP serves a diverse range of beneficiaries, reflecting the inclusive nature of its mission. Community members and partner organisations are encouraged to use and support the Centre to help ensure that the facilities remain financially self-sustaining, which is vital to the organisation's long-term viability. 

The Centre also operates a hot-desking facility, offering smaller groups, organisations, and individuals the flexibility to use desks and office facilities as needed, including the option to use the Centre's addre for their busine or group. Members benefit from discounts on room bookings and have access to networking and co-working opportunities through regular seminars and workshops included in the hot-desking package. This initiative continues to promote collaboration and mutual support among like-minded profe ionals and community organisations. 

## Grant Funding and Community Value 

BMECP actively seeks grant funding to support its programmes and services, supplementing income generated from the Centre's operations. This approach ensures that BMECP remains a valuable and sustainable resource for the community, continuing to deliver activities that meet local needs and advance its charitable objectives. 

BMECP received a capital grant of £39,600 from Groundworks through the VCSE Energy ~~E~~ Scheme to improve the Centre's energy efficiency and sustainability. The grant funded (a) upgrading hand dryers, (b) upgrading the heating system, and (c) upgrading lighting to LEDs. These upgrades were completed in February 2025. It was estimated that implementing these measures will reduce the Centre's overall energy usage by 4()0/4 and lower carbon emissions by 59.1 %. BMECP will assess and report on the effectivene of these energy efficiency improvements in its 2025--2026 Annual Account. 

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BMECP is one of the distributors of the Government's Household Suppollt Fund **(HSF)** on behalf of Brighton & Hove City Council @&:HCC). The fund is designed to help vulnerable individuals and families in our community mitigate the impact of the cost-of-living crisis. During this financial year, BMECP received a total allocation of £4,500, which was distributed to deserving members of the community in the form of vouchers and f d parcels through the BMECP Food Bank. 

BMECP received a £5,000 grant from the Screwfix Foundation towards the replacement of the community kitchen at the BMECP Centre. However, quotations received for the planned works exceeded the available grant amount. BMECP carried forward the grant to the 2025--2026 financial year, allowing time to secure additional funding to meet the full cost of the project. The outcome and completion of this project will be reported in the 2025--2026 Financial Report. 

BMECP has been awarded a £46,100 grant from Voice4Change England (VC4E) through its Race Equality and Infrastructure FJexible Fund (REm for a period of one year, starting in April 2025. This funding will enable BMECP to deliver the Infrastructure Training & Support Programme - an initiative designed to strengthen, support, and empower Black and Minority Ethnic (BME) organisations across Sussex. The programme aims to build strong, sustainable, and resilient organisations that are equipped to make a lasting impact within their communities. The initiative will provide comprehensive capacity-building support, tailored specifically for BME-led and BME­ focused organisations, focusing on key areas critical to organisational growth, governance, and succe . long-term 

The National Lottmy C.Ommunity Fund (NI.CF) has approved a grant of £99,501 over a two-year period, beginning in .April2025, to support a BMECP project focused on improving community health and wellbeing through food. The project aims to: Promote healthier f d choices among service users; Alleviate the impact of the cost-of-living crisis on the local global majority community; Encourage stronger cultural connections through f d and shared experiences; Expand the reach and awareness of the BMECP Food Bank through targeted promotion; Support individuals currently on the waiting list for f d aid; Broaden the scope of the food bank beyond families with children to reach a wider range of households; and Continue signposting recipients to both BMECP and partner support services. The project's target is to increase the number of weekly food aid recipients from 120 to 170 households and to expand the range of f dstuffs offered, thereby enhancing nutritional diversity and community wellbeing. 

The Food.bank continues to operate every Friday, providing essential weekly support to families experiencing financial hardship. The BMECP Foodbank was established in May 2020 and currently serves an average of 120 families per week. BMECP views the Foodbank as a natural extension of its mission to support the Black and Minority Ethnic (BME) community in Brighton and Hove. Since its inception, the number of beneficiaries increased exponentially, placing pressure on funding to sustain this growth. BMECP continues to fundraise to maintain a reasonable level of provision and ensure ongoing support for families in need. In collaboration with other local foodbanks, BMECP had participated in a survey and research project, which led to the publication of the "Strengthening Dignified and Equitable Access to Affordable and Healthy Food in the City of Brighton & Hove" brief. This report highlights the importance of food.bank initiatives while acknowledging the challenges they face and provides recommendations for improvement. BMECP has started to apply the findings and lessons learned from the research, working collaboratively 

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with partners to develop and implement new projects that strengthen equitable access to healthy f d for the community. 

Through Friends at BMECP, a variety of activities are held at the Centre to support, engage, and empower the community: Gravity Yoga - A weekly session designed to enhance strength, mobility, and flexibility, offered free of charge to community members. The class is led by an experienced yoga teacher and practitioner; Mindfulness Sessions - Held every Wednesday, these sessions are provided free of charge and are led by a qualified mindfulness practitioner, helping participants manage stre and improve wellbeing; Sewing **C-** - A free, inclusive class run by and for BME women, held every Monday. The class welcomes participants of all abilities and encourages skill­ sharing and creativity; and **Cultural Women's Group-** Meeting every Monday, this group provides a safe and supportive space for Muslim women to discuss life in their community. The group has grown in popularity and continues to foster community connection and peer support. These activities reflect BMECP's commitment to creating a welcoming, inclusive, and empowering environment for all members of the community. 

The **BMECP 50i- Group** is a multicultural club for individuals aged 50 and over that meets every Friday. The group aims to reduce social isolation, foster friendship, and bring people together in a supportive and welcoming environment. BMECP provides free space to the group as a contribution to the value of £3,690 per year and has been going on for more than 15 years. 

These activities are essential for the wellbeing of our community, helping to combat loneliness and promote social connection. However, sustaining them presents a challenge. BMECP will be embarking on fundraising initiatives with the aim of maintaining these activities and encouraging the introduction of new programmes to benefit even more community members. 

One of BMECP's flagship service is the drop-in **suppon for** _**CV**_ **writing and job** int preparation. While currently unfunded, the service continues to support community members seeking assistance in enhancing their employability skills. 

Based on feedback from those who have benefited, BMECP believes this service has the potential to become a sustainable, funded project under an employment and skills programme. BMECP will be actively seeking long-term funding to continue and expand this valuable initiative. 

Working with the UnivelSity Hospitals Sussex NHS Foundatlon Trust, BMECP hosts a digital vending machine which dispenses rapid HIV self-test kits and home test kits for sexually transmitted infections (STis). These are rapid HIV self-test kits are a simple to use mouth swab and do not require any blood. 

## FINANCIAL REVIEW 

## Financial p n 

There was a deficit for the period of £5,054 (2025): deficit £24,886 (2024) and unusable reserves of £1,035,000 and £1,074375 for both 2024 and 2025 respectively. The unusable reserve holds the charity assets that are used to generate the funds to run the centre. 

BMECP is turning a comer in its financial position, as evidenced by the grants secured for use in the 2025-2026 financial year. While this represents a positive outlook, there remains significant work to be done to achieve complete financial sustainability and ensure the organisation can continue delivering its services and supporting the community in the long term. 

7 



## **Reserves policy** 

BMECP's Trustees recognise the importance of maintaining income that is available to be spent at their discretion in furtherance of the charity's objects. This includes funds which are not yet spent, committed, or designated, ensuring the organisation has the flexibility to respond to emerging needs and opportunities in line with its charitable objectives. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENf** 

As per the Governing document, the Black and Minority Ethnic Community Partnership was incorporated as a company limited by guarantee on 15 March 2001 and received charitable status on 14 March 2002. Its governing document is its Memorandum. and Articles of Association dated 15 March 2001 as amended 30 March 2001, 3 September 2002 and 20 February 2025. 

The Trustees must hold at least 3 meetings each year. 

BMECP continues to strengthen its operations and governance. Several existing policies have been reviewed, and new ones are being introduced to respond to changes in the operating environment. In line with our commitment to transparency, some of these policies are now publicly accessible on the revamped BMECP website. 

From April 2025, BMECP will implement changes to its staff reward system, aligning remuneration with Local Authority pay scales to ensure that all staff are paid above the minimum wage. In addition, the Project, Marketing & Centre Manager role will become full-time, and additional hours have been allocated to administrative sta . As BMECP expands funding and programmes, we aim to increase staff numbers to maintain high-quality services and continue advocating for and supporting the community. We believe that these improvements will foster a positive workplace environment, ensuring that staff feel valued and motivated to deliver the organisation's objectives effectively. 

## **RISKS** 

Over the past 12-24 months, BMECP has faced rising operational costs due to high inflation, particularly in gas and electricity, labour, repairs, insurance, and maintenance, which have increased at a rate exceeding income growth. The recently implemented energy-saving project is expected to help mitigate these risks. 

The Board continues to monitor going-concern risks closely and remains positive about the organisation's direction, given the funding succe fully secured and the number of programmes and projects planned for the 2025-2026 financial year. Processes and procedures are being continually improved to monitor debt levels and maintain strict control over accounts receivable, ensuring financial stability and sustainability. 

## **BMECP's Current Board** 

The current Board of Trustees was elected at the Annual General Meeting held on 20 February 2025. The team continues to work collaboratively, navigating challenging situations with positivity, resilience, optimism, and determination, and the results are becoming evident. BMECP has successfu y met its financial obligations to creditors, adhering to maximum repayment arrangements, demonstrating the organisation's commitment to sound financial management and responsible governance. 

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## **SfATEMENT OF TRUSTEF.S RE.5PONSIBILITIFS** IN **RE.5PECT OF THE 'IRUSTEFS' ANNUAL REPORT AND TIIE FINANOAL STATEMENTS** 

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations. 

Company law requires the trustees to prepare financial statements for each financial year in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice). 

The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of the excess of income over expenditure for that period. 

In preparing this financial statement, the trustees are required to 

   - select suitable accounting policies and then apply them consistently; 

- make judgments and estimates that are reasonable and prudent; 

   - state whether applicable UK Accounting Standards have been followed, subject to any material depa es disclosed and explained in the financial statements; and 

   - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in its activities. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that its financial statements comply with the Charities Act 2011 as amended. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities. 

## **DISCLOSURE OF INFORMATION TO EXAMINER** 

The trustees who held office at the date of approval of this trustees' report confirm that, so far as they are each aware, there is no relevant information of which the Charity's examiner is unaware; and each trustee has taken all the steps that he/she ought to have taken as a trustee to make himself/ herself aware of any relevant information and to establish that the Charity's examiner is aware of that information. 

## **EXAMINER** 

In line with the provision exemption in the Charities Act 2011 as amended, the trustees have decided to continue with the services of Mr Adekunle Fawunmi FCCA, of Fabek Associates & Co Ltd as the charity's independent examiner. 

## **Mr Nason Bimbe** 

9 



## **BLACK.AND MINORTIY ETHNIC COMMUNTIY PARTNERSlllP** 

## **INDEPENDENf EXAMINERS REPORT TO TIIE MEMBERS OF BLACK AND MINORTIY ETIINIC COMMUNTIY PARTNERSHIP (BMECP)** 

We report on the accounts of the Trust for the year ended 31 March 2025, which are set out on Pages 12 to 23. 

We have examined the financial statements of the Black and Minority Ethnic Community Partnership (the charity) for the year ended 31 March, 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies, the financial reporting framework that has been applied in their preparation, its applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. 

This has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. 

In our opinion the financial statements: 

- Give a true and fair view of the state of the charity's affairs as at 31 March, 2024 and of its incoming resources and application of resources for the year ended; 

- Have been properly prepared in accordance with United Kingdom Genera y Accepted Accounting Practice; and 

- Have been prepared in accordance with the requirements of the Charities Act 2011. 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 2011 (the 1993 Act)) and that an independent ex tion is needed. It is our responsibility to: 

- examine the accounts (under section 43(3)(a) of the 1993 Act); 

   - to follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 43(7)(b) of the 1993 Act); and 

- To state whether particular matters have come to our a ention. 

## **Basis of independent-examiner's report** 

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts. 

## Independent examiner's statement: 

In connection with the examination, I have reviewed the books of BMECP and can conclude that except for the going concern that is under threat, no matter has come to our attention. 

- (1) Which gives us reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the 2011 Act; and To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act as amended. 

Have not been met; or 

(2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## Going Concern 

BMECP although has overdrawn their unrestricted account and they have worked hard to reduce the deficit when compared with last year and will need to do more to maintain the cashflow, otherwise the going concern will be under threat. 

## Use of our report 

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our examination of the accounts has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an examiner's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees, as a body, for the independent examination work, or for the opinions we have formed. 

_Si gned this 30th Day of October, 2025_ 

## **Adekunle Fawunmi** 

F abek Associates and Co Ltd Certified Chartered Accountants 32 Dewey Road Dagenham Essex RM108AR 

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## **BLACK AND MINORTIY ETIINIC COMMUNITY PAR1NERSHIP STATEMENT OF FINANOAL CTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** 

||**Notes**|Current year<br>**Unrestricted**|Current year<br>**Restricted**|Cu**r** ent ye<br>**Total Funds**|Prior Year<br>**Total**|
|---|---|---|---|---|---|
|||**Funds**|**Funds**||**Funds**|
|||**2025**|**2025**|**2025**|**2024**|
|||£|£|£|£|
|**Income**&**Endowments from:**||||||
|**Donations & Legacies**<br>**Otre  trading activ**<br>**s**<br>**Investments**<br>**Other**|**3**<br>**4**<br>**5**<br>**6**|**31,175**<br>**88,274**|**55,875**|**87,050**<br>**88,274**|**44,995**<br>**3,588**<br>**102,817**<br>**15,108**|
|**Total income**|**A**|**119,449**|**55,875**|**175,324**|**166,508**|
|**Expenditure on:**||||||
|**Charitable activities**|**7**|**163,878**|**16,500**|**180,378**|**191,394**|
|**Total expenditure**|**B**|**163,878**|**16,500**|**180,378**|**191,394**|
|**Net income for the year**|**A-B**|**(44,429)**|**39,375**|**(5,054)**|**(24,886)**|
|**Net movement**in funds||**(44,429)**|**39,375**|~~**(5,054)**~~|**(24,886)**|
|**Reconciliation of funds:-**||||||
|**Total funds brought forward**||**44,215**|**1,035,000**|**1,079,215**|**1,104,101**|
|**Total funds carried forward**||**(214)**|**1,074,375**|**1,074,161**|**1,079,215**|



All activities derive from continuing operations 

**BLACK** & **MINORITY ETHNIC COMMUNITY PARTNERSHIP - Resources applied** in **the year ended 31 March 2025 towards fixed aueu for Charity use:-** 

|**BLACK**&**MINORITY ETHNIC COMMUNITY PARTNERSHIP -**<br>**ended 31 March 2025 towards fixed aueu for Charity use:-**|**MINORITY ETHNIC COMMUNITY PARTNERSHIP - Resources applied**in|in**the year**|
|---|---|---|
||**2025**|**2024**|
||£|£|
|**Funds generated in the year as detailed in the SOFA**<br>**Resources applied on fuocti nal fixed assets**|**(5,054)**<br>**(40,493)**|**(24,886)**<br>**(2,657)**|
|**Net resources available to fund charitable activities**|**(45,547)**|**(27,543)**|



**Tre resources applied on fixed assets for charity use represents** the **cost of additions less proceeds of any** disposak. 

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## **Movements in revenue and capital funds for the year ended 31 March 2025** 

|**ReveDDe accmnu1ated fonds**|**Unrestricted**<br>**Funds**|**Restricted**<br>**Funds**|**Total**<br>**Funds**|**Last year**<br>**Total Funds**|
|---|---|---|---|---|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Accun:rulated funls brought forward|44,215||44,215|**69,101**|
|Recognised gams and losses before tramfers|(44,429)|39,375|(5,054)|(24,886)|
|(From)/To umestricted reve:rrue fun:l.s|**(214)**|**39,375**|**39,161**|**44,215**|
|**Closingrevenue funds**|**{214)**|**39,375**|**39,161**|**44,215**|
|**Fixed asset funds**||**Restricted**<br>**Funds**|**Total**<br>**Funds**|**Last year**<br>**Total Funds**|
|||**2025**|**2025**|**2024**|
|||£|£|£|
|At 1 April||1,035,000|1,035,000|1,035,000|
|**At 31 March**||**1,035,000**|**1,035,000 **|**1,035,000**|
|**Summary of funds**<br>**Unrestricted**<br>**and**<br>**Designated funds**||**Restricted**<br>**Funds**<br>**Designated funds**|**Total**<br>**Funds**|**Last Year**<br>**Total Funds**|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|£|
|Revenue accumulated funls<br>Fixed asset funds|(214)|39,375<br>1,035,000|**39,161**<br>**1,035,000**|44,215<br>1,035,000|
|**Total funds**|**{214)**|**1,074,375**|**1,074,161**|**1,079,215**|



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## **BLACK & MINORITY ETHNIC COMMUNITY PARTNERSHIP** 

**Income and Expenditure Account for the year ended 31 March 2025 as required** by **the Companies Act 2006** 

|**Companies Act 2006**|||
|---|---|---|
||**2025**|**2024**|
||£|£|
|**_Income_**|||
|Income from operations|87,050|48,583|
|Investment income and interest<br>Income from investments, otrertbaninterest receivable<br>Interest receivable<br>Other operating income|88,273|102,806<br>11<br>15,108|
|**Gross income in the year before exceptional items**|**175,324**|**166,508**|
|**Gross income**in**the year including exceptional items**|**175,324**|**166,508**|
|**_Expenditure_**|||
|Ch**a**rit ble expenditure, excluding depreciation and amortisation<br>Depreciation and amortisation<br>Governance costs<br>!merest payable|128,805<br>50,043<br>1,530|139,674<br>50,471<br>1,000<br>249|
|**Total expenditure in the year**|**180,378**|**191,394**|
|**Net income before tax in the fina**<br>**ial year**|**(5,054)**|**(24,886)**|
|Tax on surplus on ordinary activities|||
|**Net income after tax in the fina**<br>**ial year**<br>**Retained surplus for the fina**<br>**ial year**<br>All act:Mties derive from continuing operations|**(5,054)**<br>**(5,05**~~**4)**~~|~~**(24,886)**~~<br>**(24,886)**|



14 



## **BLACK AND MINORITY ETHNIC COMMUNITY PARTNERSHIP BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2025** 

||**Notes**||**2025**||**2024**|
|---|---|---|---|---|---|
||||**£**||**£**|
|**Fixed assets**<br>**Tangible assets**|**8**||**1,080,980**||**1,090,530**|
|**Cur ent assets**<br>**Debtors**<br>**Cash at bank. and in hurl**|**9**<br>**10**|**6,036**<br>**24,592**||**11,088**||
|**Total cur ent assets**||**30,628**||**11,088**||
|**Creditors: amounts falling due**<br>**within one year**|**Creditors: amounts falling due**<br>**11**|**(37,447)**||**(22,403)**||
|**Net current assets**|||**(6,819)**||**(11,315)**|
|**The total net assets of the**<br>**charity**|||**1,074,161**||**1,079,215**|



## **The total net assets of the charity are funded by the funds of the charity, as follows:-** 

|**Restricted funds**|||||
|---|---|---|---|---|
|**Restricted Revem:ie Funds**<br>**Restricted Fixed Asset Funds**|**12**<br>**12**|**39,375**<br>**1,035,000**||**1,035,000**|
||||**1,074,375**|**1,035,000**|
|**Unrestricted Funds**|||||
|**Unrestricted Revenue Furos**|12|(214)||44,215|
||||**(214)**|**44,215**|
|**Designated Funds**|||||
|**Total charity funds**<br>**1,074,161**<br>**The directors are satisfied that the company is entitled to exeD¥>OOn from. the :requiremem:: to obtain**<br>**urrler section477 of**the**Companies Act**2006.||||**1,079,215**<br>**The directors are satisfied that the company is entitled to exeD¥>OOn from. the :requiremem:: to obtain**<br>**n audit**|



**The men:ibe:rs have DOt :required the company to obtain. n audit inacco:rdance withsectio:n476 of the Act. The di:recto:rs ack:now-Jedg their :respomibilicies for complying with requiremem::s of** the **Companies Act 2006 -with respect to accounting recon:is and the preparation of accoUII"S. Tre finaocial !lta ements mve been prepared** in **acco:rda:nce with the prov:is :m;** in **Pan 15 of the CoJll>anieS Act 2006. appJicabJe to companies subject to the smaD. companes regime.** 

**Denis Njouwouo** oa **Truste Approved** by **the boa:rd of trustees Date: ''30 \1.0** \ 2-,.i 

15 



## **BLACK AND MINORITY ETHNIC COMMUNTIY PARTNERSHIP CASH FLOW STATEMENT FOR TIIE YEAR ENDED 31 MARCH 20'l5** 

||||**2025**|**2024**|
|---|---|---|---|---|
||||**£**|**£**|
|**Cash flows from operating activ**<br>**s**|||||
|Net cash provided by operating activities as srown below||A|(34,457)|(99,583)|
|**_Cash flows from investing activities_**|||||
|Interest received|||1|11|
|Other investment income, including rents from investments|||88,273|102,806|
|Purchase of property, p]anr and equipment|||(40,312)|(2,839)|
|**Net cash providedbyinvesting activities**||**B**|**47,962**|**99,978**|
|**Overall cash providedbyall activities**|**A+ B+C**||**13,505**|**395**|
|**Cash movements**|||||
|Change in cash an:i cash equivalents from|||||
|activities in the year ended 31 March 2025|||13,505|395|
|Cash and. cashequivalents at 1 April2024|||11,087|10,692|
|**Cash at bank and in**hand**less overdrafts at 31**|||||
|March|||24.592|**11,087**|
|**Reconciliation of net income to net cashflowfrom operating activities**|||||
|Net income as shown in the Staten:rnt: of Financial Act**i**v ties||v ties|(5,052)|(24,886)|
|**_Adjustments for:­_**|||||
|Depreciation charges|||50,043|50,471|
|Dividerxls, interest and rents from investments<br>Decrease in debtors|||(88,274)<br>(6,036)|(102,817)<br>3,849|
|Increase in creditors, excluding Joarn|||14,862|(26,200)|
|**Net cash providedbyoperating activities**||**A**|**(34,457)**|**(99,583)**|



16 



## **BLACK AND MINORI1Y E'IHNIC COMMUNTIY PAR'INERSHIP** NOTES TO THE FINANCIAL STATEMENTS FOR TIIE YEAR ENDED 31 MARCH 2025 

## **1. Accounting Policies** 

## **1.1 Basis of preparation of fina cial statements** 

The financial statements have been prepared in accordance with the charities SORP (FRS - 102) Accounting and Reporting by Charities. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic oflreland (FRS 102) ( effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 and the Charities Act 2011. 

The financial statements have been prepared to give a true and fair view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. 

Black and Minority Ethnic Community Partnership meet the defn tion of public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 

## **1.2 Income** 

All income is recognised once the Charity has entitlement to the income. It is probable that the income will be received, and the amount of income can be measured reliably. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. 

## **1.3 Expenditur** 

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. It is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and su ort costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of asset's use. 

17 



Expenditure on charitable activities in incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support co . 

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure. 

All expenditure is inclusive of irrecoverable VAT. 

## **1.4 Inter receivable** 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 

## **1.5 Tangible fixed a.eta and depreciation** 

Tangible fixed assets are initially recognised at cost. After recognition under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. A  costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. 

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives. 

|Depreciation is provided on the following bases:|Depreciation is provided on the following bases:|
|---|---|
|Freehold property|- not depreciated|
|Long term leasehold property|- 100 years|
|Fixtures and Fittings|- 5 years|
|Office Equipment|-7 years|



## **1.6 Debtois** 

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **1.7 C.ash at bank and in hand** 

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening or similar account. 

## **1.8 Liabilities and provis ns** 

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. 

18 



Liabilities are recognised at the amount that the Charity anticipated it will pay to settle the debt or the amount it has received as advanced payments for the goods or services 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 is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial ce cost. Activities as a fi 

## **2.** 

## **Fund Accounting** 

General funds are unrestricted funds which are available for use at the discretion of the Trust s in furtherance of the general objectives of the Charity and which have not been designated for other purposes. 

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors, or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. 

Investment income, gains and losses are allocated to the appropriate fund. 

## **3. lnoome from Donatio and ugacies** 

|**lnoome from Donatio**<br>**and ugacies**|||||
|---|---|---|---|---|
||**Current year**|**Current year**|**Cur ent year**|**ent year**<br>**Prior Year**|
||**Umestricted**|**Restricted**|**Total Funds**|**TotalFlUlds**|
||**Fuuis**|**Fuoos**|||
||2025|2025|**2025**|2024|
||£|£<br>£|£<br>£|£|
|**Total donatiom and gifts from**<br>**indiv**<br>**uals**|4,683|16,500|**21,183**|44,995|
||**Cur ent yearCur ent year Current year Prior Year**||**ent year Current year Prior Year**|**ent year Current year Prior Year**|
||**Unrestricted**<br>**Funds**|**Restricted**<br>**Funds**|**Total FundsTotal Funds**||
||**2025**|**2025**|**2025**|**2024**|
||£|£|£|£|
|**Capital grants from non public bodies**|||||
|**Total Donations, Grants and Legacies**|**31,175**|**55,875**|**87,050**|**44,995**|



19 



## 4. Income from Olm Non-Charitable Activities 

## **Income from other, non cbarita'b1e, trading activities** 

Catering and other services income 

**Total from other activities** 

|**Income from other, non cbarita'b1e, trading activities**|||
|---|---|---|
|Current year Current year<br>Unrestricted<br>Fmxls|Current year Current year**Current year**<br>Restricted**Total Funds**<br>Fmxls|Prior Year<br>Total Funds|
|2025|2025<br>**2025**|2024|
|£|£<br>£|£|
|||3,588|
|||3,588|



## 5. Inv t Income 

|Inv**e**<br>t Income|||||
|---|---|---|---|---|
||Current year<br>Unrestricted<br>**Fmxls**|Current year<br>Restricted<br>Fmxls|Current year**Current year**<br>Restricted<br>Fmxls<br>**Total Funds**|Prior Year<br>Total Funds|
||2025|2025|**2025**|2024|
||£|£|£|£|
|Property Rental Income<br>Bank Interest Receivable|88,273<br>1||**88,273**<br>**1**|102,806<br>11|
|**Total investment income**|88,274||**88,274**|102,817|



## (i Odler Inoome and Gains 

|||Current year<br>Unrestricted<br>Funds|CmTent: year<br>Restricted<br>Funds|**Current year**<br>**Total Funds**|Prior Year<br>Total Funds|
|---|---|---|---|---|---|
|||2025|2025|**2025**|2024|
|||£|£|£|£|
|Sundry other income|Sundry other income||||15,108|
|**Total other income**|**Total other income**||||15,108|



## **7. Expendmne on Charitable Activities** 

## **Expenditure on charitable activities - Direct spending** 

||Current year<br>Unrestricted<br>Funds|Cu**r**ent year Current year<br>Restricted<br>Funds|ent year Current year<br>**Total Funds**|Prior Year<br>Total Funds|
|---|---|---|---|---|
||2025|2025|**2025**|2024|
||£|£|£|£|
|**Gross -wages**and**salaries -**|**39,617**||**39,617**|35,890|
|Defired contribution pension costs<br>Training<br>Food bank project|2,571|16,500|2,571<br>**16,500**|2,545<br>75<br>18,912|



20 



|Other projects - sewing grp,<br>womengrp||||190|
|---|---|---|---|---|
|Taxes and Nis<br>Refunis<br>Provision for Bad Debts|5,715<br>2,563||**5,715**<br>**2,563**|3,765<br>121<br>19,195|
|**Total direct spending**|**50,466**|**16,500**|**66,966**|80,693|
|**Sup on costs for charitable activities**|Cuuentyear<br>Unrestricted<br>Furos|CuuentyearCurrent year<br>Unrestricted<br>Restricted<br>Furos<br>Furos|**Current year**<br>**TotalFUDds**|Prior Year<br>Total Funds|
||2025|2025|**2025**|2024|
||£|£<br>£|£|£|
|**_Volunreer costs_**|||||
|Volunteers' expemes||||73|
|**_Premises ExpeDSes_**<br>Rates and water charges|273||**273**|2,096|
|Light beat and power<br>Cleaning am waste mamgement<br>Premises repairs, :reIJewa1s and<br>Property insurance<br>Fire and Security|23,293<br>10,931<br>801<br>4,215<br>1,802||**23,293**<br>**10,931**<br>**801**<br>**4,215**<br>**1,802**|17,255<br>10,586<br>2,290<br>**968**|
|Administrative overheads|||||
|Telephone, fax and internet<br>Stationery and p:rintiog<br>Software licences and expenses<br>Busin:!ss Insurance<br>Sundry expenses<br>Admincosts|7,516<br>585<br>605<br>81<br>1,719||**7,516**<br>**585**<br>**605**<br>**81**<br>**1,719**|4,452<br>79<br>561<br>2,412<br>1,435|
|IT Support cost|204||**204**|9,094|
|**_Professional fees paid to advisors other t1Nm the auditor or eza.mi»er_**<br>Accountancy fees other than<br>2,869<br>Other legal and professional<br>4,990||**_Professional fees paid to advisors other t1Nm the auditor or eza.mi»er_**|**2,869**<br>**4,990**|3,292<br>3,882|
|Marketing and Publicity|1,740||**1,740**|257|
|**_Fina_**<br>**_ial costs_**<br>Bank clnrges<br>Loan interest<br>Depreciation & Amortisation in|215<br>50,043||**215**<br>**50,043**|249<br>249<br>50,471|
|**Total sup on costs - Current Year**|**111,882**||**111,882 **|109,701|
|**Other Expenditure - Governa**<br>**e costs**<br>**_Current Year_**|Current year<br>Unrestricted<br>Funls|Current year<br>Unrestricted<br>Funls<br>Current year<br>Restricted<br>**Funds**|Current year**Current year**<br>**TotalFUDds**|Prior Year<br>Total Funds|
||2025|2025|**2025**|2024|
||£|£<br>£|£|£|
|Independent Exami**r**e 's fees<br>Trustees' e:xpenses|1,250<br>280||**1,250**<br>**280**|1,000|
|**Total Govermt.DCe costs**|1,530||**1.530**|1,000|



21 



## **8.** 

## **Total Charitable expeuditure** 

|**Total Charitable expeuditure**|||||
|---|---|---|---|---|
|**Total Charitable expeuditure**|Current year<br>Umestricted<br>Furrls|Current year<br>Restricted<br>Furrls|Current year**Current year**<br>Restricted**TotalFUDds**<br>Furrls|Prior Year<br>Total Funds|
||2025|2025|**2025**|2024|
||£|£|£<br>£|£|
|Total direct spending<br>Total su**p** ort costs<br>Total GoveITBn::e costs|50,466<br>111,882<br>1,530|16,500|**66,966**<br>**111,882**<br>**1,530**|80,693<br>109,701<br>1,000|
|**Total charitable expenditure**|163,878|16,500|**180,378**|191,394|
|**Staff costs and emohunems**|||||
|**_Sal.arycosts_**|||**2025**|**2024**|
||||£|£|
|Gross Salaries excluding trustees and key management personnel|||39,617|35,890|
|Employer's operating costs of|||||
|defined contribution pe:mbn|||||
|schemes<br>**Total salaries, wages and related costs**||2,571<br>**42,188**<br>ee||2,545<br>**38,435**|
|The average mnnber of part time staff employed in the year was||The average mnnber of part time staff employed in the year was|4|4|



## **Tangible Fixed Assets** 

|**Tangible Fixed Assets**||||
|---|---|---|---|
||**Long**|||
||**Leasehold**&<br>**Improvt to**|**Fixtures8t**<br>**Fit ings**|**Total**|
||**Property**|||
||£|£|£|
|**Cost**||||
|At 1 April.2024<br>Additions|1,237,727<br>39,191|6,468|1,264,051<br>40,312|
|**At 31 March 2025**|**1,276,918**|**6,468**|**1,304,363**|
|**Depreciation**<br>At 1 April 2024<br>Charge for the year|149,612<br>49,540|5,526<br>133|173,339<br>50,043|
|**At 31 March 2025**|**199,152**<br>~~Be~~|**5,659**<br>~~Be~~|**223,382**<br>~~Be~~|
||~~Be~~|~~Be~~|~~Be~~|
|**Net book value**||||
|**At 31 March 2025**|**1,077,766**|**809**|**1,080,981**|
|||||
|**At 31 March 2024**|**1,088,115**|**942**|**1,090,712**|



22 



## 9. **Debtors** 

|9.|**Debtors**|||
|---|---|---|---|
|||**2025**|**2024**|
||Trade debtors|-£<br>8,599|£<br>29,677|
||Provision:; for Doubtful Debts|{2,563)|{29,677)|
|||**6,036**||
|10.|**Analysis of cash and cash equivalents**|**2025**|**2024**|
|||-£|£|
||Cash in hand at for the year ended 31 March|24,592|11,087|
||**Total cash and cash equivalents**|**24,592**|**11,087**|
|11.|**Creditors: amountsfallingdue within one year**|**2025**|**2024**|
|||£|£|
||Deferred Income - Unrestricted & designated funds|29,346|17,951|
||PAYE, NIC VAT and other taxes|8,101|2,295|
||PAYE,NIC||2,339|
|||**37,447**|**22,585**|



## **12 Particulars of how particular funds are represented by assets and liabilit es** 

|**At 31 March 2025**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|
||**funds**|**funds**|**Funds**|
||£|£|£|
|Tangible Fixed Assets|45,980|1,035,000|**1,080,980**|
|Cu**r**ent Assets|(8,747)|39,375|**30,628**|
|Current Liabilities|(37,447)||**(37,447)**|
||**(214)**|**1,074,375**|**1,074,161**|
|**At 1 April 2024**|**Unrestricted**<br>**funds**|**Restricted**<br>**funds**|**Total**<br>**Funds**|
||£|£|£|
|Tangible Fixed Assets|55,530|1,035,000|**1,090.530**|
|Current Assets|**11,088**||**11,088**|
|Current Liabilities|(22,403)||**(22,403)**|
||**44,215**|**1,035,000**|**1,079,215**|



**13.** There is no Related Party transaction to be disclosed for the year 2024/25 and preceding year 2023/24. 

**14.** There is no post balance sheet event to be disclosed for the year 2024/25 and preceding year 2023/24. 

23