2023-04-01-accounts - West Bromwich African Caribbean Resource Centre

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CONTENTS
31March 2023
		Page
LEGAL AND ADMINISTRATIVE INFORMATION		1
REPORT OF THE DIRECTORS/TRUSTEES		2-12
INDEPENDENT	AUDITOR'S REPORT	13
CONSOLIDATED	STATEMENT OF FINANCIAL ACTIVITIES	14
CONSOLIDATED	BALANCE SHEET	15
CONSOLIDATED	STATEMENT OF CASHFLOWS	16
NOTES TO THE	FINANCIAL STATEMENTS	17-29

Sandwell MBC
Sandwell Adult Services
Sandwell Children's Trust
Sandwell and West Birmingham	NHS		Hospital		Foundation	Trust and Your Trust Charity
Black Country Integrated Care Board
Agewell CIC
Diabetes UK
Prostate Cancer UK
Race Equality Foundation
Dementia pathfinders
Alzheimer's Society
Communities in Sync
Better understanding ofdementia		(BUDS)
Wolverhampton University
Birmingham City University
Sandwell College
The Albion Foundation
Sandwell African Caribbean Mental Health				Fou	ndation
Nehimiah Housing Association
StAlbans Community Association
Sandwell Advocacy
Murray Hall Community Trust
Yemeni Community Association
Bangladeshi Islamic Community	Association
Nishkam Civic Centre
West Midlands Mayor round table		forum
Sandwell House and Care Partnership			Board
University College Birmingham
West Midlands Combined Authority
Your Health Partnership Primary	Care		Network
Warwick University

				Restricted	Unrestricted	Total	Total
				Funds	Funds	Funds	Funds
			Notes	2023	2023	2023	2022
				2	2	2	6
Income
Charitable	Activities
Health and Well Being Division			2a	131,200	71,472	202,672	205,787
ACRO Home Care Division			2b		800,835	800,835	653,418
Main Centre Division			2c	26,735	263,675	290,410	290,448
TOTAL				157,935	1,135,982	1,293,917	1,149,653
Expenditure
Charitable	activities
Health and Well Being Division			3a	110,257	77,368	187,625	156,229
ACRO Home Care Division			3b		828,852	828,852	762,500
Main Centre Division			3c	15,546	210,081	225,627	236,901
TOTAL				125,803	1,116,301	1,242,104	1,155,630
Net Income	snd movement	offunds		32,132	19,681	51,813	(5,977)
Reconciliation ot funds
Total funds	brought forward			7,255	132,711	139,966	145,943
Total funds	carried forward			39,387	152,392	191,779	139,966

							2023	2022
						Note	2	f
Cash generated by	operating			activities			4,093	32,398
Cash flow from Investing		activities
Interest received							100	3
Purchase of tangible	fixed assets							D,584)
Cash generated In investing			activities				100	(1,581)
Increase in cash and cash		equivalents					4,193	30,817
Cash and cash equivalents			at	1 April			211,291	180,474
Cash and cash equivalents			at	31 March			215,484	211,291
Analysis ofchanges	In net		funds
					At 1 April		Cash	At 31 March
					2022		Flows	2023
Net cash					2		2	2
Cash at bank and in hand					211,291		4,193	215,484
Bank overdrafts
					211,291		4,'193	215,484

			Restricted	Unrestricted	Total	Total
			Funds	Funds	Funds	Funds
			2023	2023	2023	2022
			2	2	2	2
Note 2.Income from Charitable
Activities
2a Health r Well Being	Division
Extend Class income				2,308	2,306	414
Sapphire service			43,133	14,377	57,510	56,375
SCVO Vision 2030 Community		Grant				3,025
Dementia Project			12,044		12,044	5,800
Sandwell Health Inequality	Programme		13,654		13,654
Catering and Day Care		Services
Sales of meals and kitchen	facilities			31,617	31,617	10,479
Other income				1,851	1,851	524
Day Care Contract			49,743	21,319	71,062	114,170
Special Carers Grants			10,000		10,000	10,000
Other Grants			2,626		2,626	5,000
						20 8
2b ACRC Home Care Division
Sale of Home Care services		Spot
Purchases				99,080	99,060	127,777
Covid resilience grant						29,564
Infection control grant						32,430
Workforce resilience						35,963
Childrens Services				32,432	32,432	36,877
Home Care Private Clients				669,323	669,323	390,807
				800,835	800,835	653,418

2c Main Centre Division
Main Voluntary Sector Grant		113,118	113,118	113,118
Donations and other income		2,362	2,362	6,744
Classes and Room Hire		13,208	13,208	11,217
Starting well	9,912	1,102	11,014	21,586
Compassionate communities	16,823	1,869	18,692	15,593
Paid services				10,086
Management support charges		82,554	82,554	81,425
Club Carib income		49,462	49,462	30,679
	26,735	263,675	290,410	290,448

the year end	ed 3	1 March 2023
			Restricted	Unrestricted	Total	Total
			Funds	Funds	Funds	Funds
			2023	2023	2023	2022
			2	2	2	2
3Direct charitable		expenditure
3a Health and	Well	Being Division
Hospital Fund
Salaries & NIC			44,159		44,159	33,219
Other costs				2,603	2,603	1,360
Hesllh Promotion
Other costs				1,039	1,039
Catering Services and Day Care
Salaries 8 NIC			66,098		66,098	65,910
Food Purchases				17,477	17,477	6,709
Transportation	costs			738	738	562
Kitchen Maintenance		and hire		2,219	2,219	1,439
Internal management		charges		22,420	22,420	19,931
Other admin costs				9,872	9,872	6,099
Support costs	and Financial			21,000	21,000	21,000
management
			tr 257	77MS	8 6	58229

									Restricted	Unrestricted	Total	Total
									Funds	Funds	Funds	Funds
									2023	2023	2023	2022
										2	2	2
3b ACRO Home		Care			Division
Salaries & NIC										681,180	681,180	6'I0,811
Travel & Communication				Allowances						2,342	2,342	4,756
Consumables										11,398	11,398	15,722
Software support										3,924	3,924	2,626
Regulatory and professional						fees				5,898	5,898
Other Direct Costs										10,231	10,231	13,886
Internal management		charges								58,879	58,879	59,699
Support costs and Financial						management				55,000	55,000	55,000
										828,852	828,852	762,500
3c Main Centre		Division
Salaries & NIC									13,653	143,074	156,727	'I72,623
Pensions										3,829	3,829	3,973
Other Costs
Premises expenses		(including					heat and light)			39,445	39,445	41,505
Advertising Printing		&	Stationery							4,404	4,404	4,308
Telephone &Postage			&	IT						2,818	2,818	3,275
Insurance										5,648	5,648	4,021
Equipment Hire and		expensed					equipment			1,675	1,675	4,532
Office expenses										5,170	5,170	8,472
Computer and software			support				Contracts		1,893	17,041	18,934	21,369
Miscellaneous costs										356	356	6,812
Partners and participants					payments							9,572
Travel expenses										80	80	162
Governance costs								4a		20,939	20,939	19,883
Subscriptions											756	1,263
Intercompany write	off									(9,466)	(9,466)	(13,708)
Club Carib expenditure										48,781	48,781	23,466
Special events &functions										1,531	1,531	1,373
									15546	286081		N 9
Less recharge to projects										76000	6000
									15546	210081	225627	236901
4a. Governance	Costs
Professional fees										11,144	11,144	9,741
Auditors' remuneration										9,000	9,000	9,000
Bank Charges										795	795	I 142
										20,939	20939	19,883

		2023	2022
		E	E
5.Net movement in	funds for the year
The net movement	in funds for the year is stated after
charging/(crediting):
Operating lease expense		6,038	6,038
Auditor's remuneration		9,000	9,000
Local authority grants		(10,000)	(15,000)
Covid resilience grant			(29,564)
6.Staff Costs
		2023	2022
		E	E
Wages and Salaries		889,205	824,359
Social Security Costs		63,992	56,455
Pension payments		15,775	11,897
		968,972	892,711

The average weekly number of staff employed	by the charity during the year was as follow	s:
	2023	2022
	No.	No.
Administrative	14	14
Project Based	55	54
	69	68

Group
	Office
	Equip &	Total
	Vehicle
Cost:	2	2
Cost as at 1 April 2022	17,702	17,702
Additions
Cost as at 31 March 2023	17,702	17,702
Depreciation as at 1 April 2022	16,425	16,425
Charge for lhe year	528	528
Depreciation as at 31 March 2023	16,953	16,953
Net Book Value as at 31 March 2023	749	749
Net Book Value as at 31 March 2022	1,277	1,277
Charity
	Office
	Equip &	Totai
	Vehicle
	2
Cost as 1 April 2022	16,118	16,118
Additions
Cost as at 31 March 2023	16,118	16,118
Depreciation as at 1 April 2022	16,117	16,117
Charge for the year
Depreciation as at 31 March 2023	16,117	16,117
Net Book Value as at 31 March 2023
Net Book Value as at 31 March 2022

2.Bank and C	ash
						Group		Charity
					2023	2022	2023	2022
					9	2		2
BankAcccunts					212,098	205,927	207,821	203,193
Petty Cash					3386	5364	2460	4	491
					215,484	211,291	210,281	207,684
3.Creditors: Amounts			falling due	in less than one year
						Group		Charity
					2023	2022	2023	2022
					9		6	9
Trade creditors					14,166	12,910	14,166	12,910
Accruals and grants			in advance		69,484	47,102	62,429	43,595
FAYE					12,078	22,619	12,078	22,619
Other creditors					33,923	23,161	33,923	23,161
Corporation	tax				819	465
					130,470	106,257	122,596	102,285
14.Analysis ofnet		assets between funds
						Other		Total
					Fixed Assets	Net Assets
					2023	2023		2023
					2	8		9
Unrestricted	Funds
GeneralFunds					749	151,643		152,392
					749	151,643		152,392
Restricted funds						39,387		39,387
					749	191,030		191,779
.Unrestricted	funds
				Balance at 1 April 2022 6	Incoming Resources	Resources Expended	Transfers Balance at 31 March 2023
Generalfunds:
General fund				132,7'I 1	1,135,982	(1,116,301)			152,392
Total unrestricted		funds		132,711	1,135,982	1,116,301			152,392

		Balance at 1 April 2022	Incoming Resources	Resources Expended	Balance at 31 March 2023
		2	2	2	2
Day Care contract			49,743	(41,591)	8,152
Special Carers grant			10,000	(10,000)
Starting well			9,912	(9,912)
Dementia project		4,924	12,044	(2,829)	14,139
Saphire services			43,133	(37,352)	5,781
Compassionate	communities		16,823	(10,123)	6,700
Wesleyan Foundation Sandwell Health Inequality		2,331	13,654	(2,331) (9,039)	4,615
Programme
Other grants			2,626	(2,626)
		7,255	157,935	125,803	39,387

Minimum lease payments under non-cancellable operatin	g leases fall due as follows:
	2023	2022
	2	2
Within one year	1,675	6,038
Between one and five years	1 535	~321I

				2023	2022
				2
Net movement for the year				51,813	(5,977)
Interest receivable				(100)	(3)
Depreciation of tangible		fixed	assets	528	308
Increase in stock				(1,007)	(2,424)
(Increase)/decrease	in	debtors		(71,354)	39,231
Increase in creditors				24,213	1,263
Net cash flow from operating			activities	4,093	32,398

OTES TO THE FINANCIAL r the year ended 31 March	OTES TO THE FINANCIAL r the year ended 31 March	STATEMENTS 2023	Contd.
23.Prior Year Comparatives
STATEMENT OF FINANCIAL ACTIVITIES
For the year	ended 31 March	2022
			Restricted	Unrestricted	Total
			Funds	Funds	Funds
			2022	2022	2022
			2	2	2
Income
Charitable	Activities
Health and	Wegbeing Division		105,484	100,303	205,787
ACRC Home Care Division			97,957	555,461	653,418
Main Centre	Division		33,460	256,988	290,448
TOTAL			236,901	912,752	1,149,653
Expenditure
Charitable	Activities
Health and Wellbeing Division			99,129	57,100	156,229
ACRC Home Care Division			99,483	663,017	762,500
Main Centre	Division		33,365	203,536	236,901
TOTAL			231,977	923,653	1,155,630
Net Income	and movement	offunds	4,924	(10,901)	(5,977)
Reconciliation offunds
Total funds	brought forward		2,331	143,612	145,943
Total funds	carried forward		7,255	132,711	139,966