2021-04-01-accounts - West Bromwich African Caribbean Resource Centre

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LEGAL AND ADMINISTRATIVE INFORMATION
REPORT OF THE DIRECTORS/TRUSTEES	2-9
INDEPENDENT AUDITOR'S REPORT	10
STATEMENT OF FINANCIAL ACTIVITIES	13
BALANCE SHEET	14
STATEMENT OF GASHFLOWS	15
NOTES TO THE FINANCIAL STATEMENTS	16-26

				Restricted	Unrestricted	Total	Total
				Funds	Funds	Funds	Funds
			Notes	2021	2021	2021	2020
				2	P.	2	2
Income
Charitable	Activities
Health and Well Being Division			2a	99,486	79,231	178,717	189,643
ACRO Home Care Division			2b	30,054	676,730	706,784	607,960
Main Centre Division			2G	69,789	213,388	283, 'I 77	200,263
TOTAL				199,329	969,349	1,168,678	997,866
Expenditure
Charitable	activities
Health and Well Being Division				99,486	42,358	141,844	163,404
ACRO Home Care Division			3b	30,054	667,579	697,633	595,705
Main Centre Division			3c	67,458	183,568	251,026	175,463
TOTAL				196,998	893,505	1,090,503	934,572
Net Income	and movement	otfunds		2331	75,844	78,175	63,294
Reconciliation of funds
Total funds	brought forward				85,416	85,416	22,122
Total funds	carried forward			2,331	161,260	163,591	65,416

WEST BROMWICH AFRIC TATEMENT OF CASHFL or the year ended 31 Ma	AN OW rch	CARIBBEAN RES S 2021	OURCE CENTRE
				2021	2020
			Note	f	9
Cash generated by operating		activities	22	40,666	101,676
Cash flow from investing activities				30
Interest received
Cash generated in investing	activities			30
Increase in cash and cash	equivalents			40,696	101,682
Cash and cash equivalents	at	1 April		138,165	36,483
Cash and cash equivalents	at	31 March		178,861	138,165
Analysis ofchanges in net	funds		At 1 April	Cash	At 31 March
			2020	Flaws	2021
Net cash Cash at bank and in hand			6 138,165	2 40,696	9 178,861
Bank overdrafts
			138,165	40,696	178,861

OTES TO THE FINANCIAL or the year ended 31 March	STATE 2021	MENTS Contd.
		Restricted	Unrestricted	Total	Total
		Funds	Funds	Funds	Funds
		2021	2021	2021	2020
		2	2	f	f
Note 2.Income from Charitable
Activities
2a Health &Well Being Division
Extend Class income			138	138	3,705
Sapphire service			79,018	79,018	52,746
Catering and Day Care Services
Sales oi meals and kitchen facilities					13,823
Other income			75	75	13,371
Day Care Contract		89,486		89,486	95,998
Special Carsrs Grants		10,000		10,000	10,000
		99,486	79,231	178,717	189643
2b ACRO Home Care Division
Sale of Home Care services Spot
Purchases			108,522	108,522	138,638
Sale oi Home Care services Contracts					8,451
Covid resilience grant		10,210		10,210
Infection control grant		19,844		19,844
Other related income					3,629
Childrens Services			52,950	52,950	50,090
Home Care Private Clients			515,258	515,258	407,152
		30,054	676,730	706,784	607,960
2c Main Centre Division
Main Voluntary Sector Grant			113,118	113,118	1 I1,998
Donations and other income			3,151	3,151	4,190
The National Lottery Community	Fund	25,700		25,700	9,620
Other grants		7,398	11,256	18,654
CJRS grant		19,683		19,683
Communities in Sync		7,796		7,796	7,796
Wesleyan Foundation		9,212		9,212
CAF Resilience for Charity			63,816	63,816	53,029
Classes and Room Hire			95	95	13,630
Management support charges			21,952	21,952
		69,789	213,388	283,177	200,263

						Restricted	Unrestricted	Total	Total
						Funds	Funds	Funds	Funds
						2021	2021	2021	2020
							2		2
3b ACRO Home		Care Division
Salaries & NIC						28,879	563,255	592,134	510,773
Travel & Communication			Allowances				8,857	8,857	15,111
Consumables						1,175	587	1,762	10,076
Software support							5,855	5,855	1,080
Provision for doubtful		debts					5,402	5,402	3,147
Other Direct Costs							15,938	15,938	15,518
internal management		charges					'I2,685	12,685
Support costs and Financial management							55,000	55,000	40,000
						30,054	667,579	697,633	595,705
3c Main Centre	Division
Salaries &NIC						41,281	155,814	197,095	148,871
Pensions							2,600	2,600	'l,484
Other Costs
Premises expenses	(including			heat and light)		3,500	22,215	25,715	33,307
Advertising Printing	&	Stationery					6,762	6,762	7,658
Telephone &Postage		8,	IT			716	7,172	7,888	7,100
Insurance							4,036	4,036	3,653
Equipment Hire and	expensed			equipment			1,123	1,123	2,036
Office expenses						160	3,299	3,459	1,629
Computer and software		support		Contracts		6,394	15,070	21,464	11,983
Miscellaneous costs						488	15,299	15,787	8,351
Partners and participants			payments			13,439		13,439
Travel expenses							1,419	1,419	1,689
Governance costs					4a		15,949	15,949	9,791
Subscriptions						1,480	4,346	5,826	2,309
Special events &functions							4,464	4,464	4,602
Less recharge to projects						67,458	259,568 76,000	327,026 0	244,463 ~9, 0
						67458	183568	251,026	175,463
4s. Governance Costs
Professional fees							6,095	6,095	4,189
Independent examiners'		fee							4,000
Auditors' remuneration							9,000	9,000
Bank Charges							854	854	1 602
							15,949	15,949	9,791

			2021	2020
			2	2
5.Net movement in funds	for the year
The net movement in funds for the year		is stated after
charging/(crediting):
Operating lease expense Independent examination Auditor's remuneration	and statutory	accounts preparation	6,038 9,000	4,503 4,000
Local authority grants CJRS grant Covid resilience grant			(10,000) (19,683) (10,210)
6.Staff Costs
			2021	2020
Wages and Salaries			832,615	717,329
Social Security Costs			51,113	39,801
Pension payments			'I3,045	10,699
			896,773	767,829

The average weekly number of staff employed	by the charity during the year was as follow	s:
	2021	2020
	No.	No.
Admlnistralive	15	13
Project Based	52	48
	67	61

				2021	2020
				2	2
11.Debtors
Trade debtors				64,872	75,702
Intercompany				18,774	21,589
Prepayments	& Sundry		Debtors	1,280	1,521
				84,926	98,812
				2021	2020
				2	2
12.Bank and	Cash
Bank Accounts				177,344	136,145
Petty Cash				1,517	2,020
				178,861	l38,165
				2021	2020
				2	2
					As restated
13.Creditors:	Amounts		falling due in less than one year
Trade Creditors				7,233	10,302
Accruals and grants		in advance		53,796	91,644
PAVE				15,438	9,602
Other creditors				23,734	20,715
				100,201	132,263

14.Analysis of net	assets b	etween fund	s
					Other	Total
				Fixed Assets	Net Assets
				2021	2021	2021
				2	2	2
Unrestricted Funds
General Funds				5	161,255	161,260
					161,255	161,260
Restricted funds					2,331	2,331
				5	163,586	163,591
5.Unrestricted funds
		Balance at 1 April 2020		Incoming Resources	Resources Expended	Transfers	Balance at 31 March 2021
		2
General funds:
General fund			85,416	969,349	(893,505)			161,260
Total unrestricted	funds		85,416	969,349	(893,505)			161,260
6.Restricted funds
		Balance at 1 April 2020 2		Incoming Resources 2	Resources Expended 2	Transfers	Balance at 31 March 2021 2
Day Care contract				89,486	(89,486)
Special Carers grant				10,000	(10,000)
Covid resilience grant				10,210	(10,210)
Infection control grant				19,844	(19,844)
The National Lottery Community Fund				25,700	(25,700)
CJRS grant				19,683	(19,683)
Communities in Sync				7,796	(7,796)
Wesleyan Foundation				9,212	(6,881)			2,331
Other grants				7,398	(7,398)
				199,329	(196,998)			2,331