## Sangat Community Association
Charity number 1094818
A company limited by guarantee number 03745367
## Annual Report and Financial Statements
for the year ended 31 March 2021
Sangat Community Association
Annual Report and Financial Statements for the year ended 31 March 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 7|
|Examiner's report|8|
|Statement of financial activities|9|
|Balance sheet|10|
|Notes to the accounts|11 to 17|
## **Prepared by West Yorkshire Community Accounting Service**
1
## Sangat Community Association
## Trustees' report for the year ended 31 March 2021
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates** Younis Qamar Chair Allah Ditta Resigned 21 June 2021 Abdul Ghafoor Alaf Din Mohammed Arif Resigned 21 June 2021 Ghulam Murtaza Resigned 21 June 2021 Jackie Coutts Resigned 21 June 2021 Mohammed Hanif Resigned 22 June 2021 Mohammed Manir Nasrain Ali Robina Tawasin Resigned 21 June 2021 Sabir Hussain Resigned 21 June 2021 Shamima Tahir Raza Israil Appointed 12 October 2020 Shafiq Malik Company Secretary **Senior Management** Ghulam Rabani / Riasat Ali **Charity number** 1094818 Registered in England and Wales **Company number** 03745367 Registered in England and Wales **Registered and principal address Bankers Solicitors** Sangat Centre HSBC Walker Foster Marlborough Street 36 North Street 63 Kirkgate Keighley Keighley Silsden, Keighley BD21 3HU BD21 3SF BD20 0PB
## **Independent examiner**
Rhys North ACA **West Yorkshire Community Accounting Service** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 1 April 1999. It is governed by a memorandum and articles of association, as amended by special resolution dated 23 September 2002. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
2
## Sangat Community Association
## Trustees' report for the year ended 31 March 2021
## **Method of recruitment and appointment of trustees**
The management Board members, who are the directors of the company, are also the charity’s trustees, and are responsible for the overall management of the charitable company.
The Board is elected annually at the Annual General Meeting by project members.
Under the requirements of the memorandum and articles of association, at each Annual General Meeting 50% of the trustees shall retire by rotation, being those who have been longest in office since their last appointment. They may stand down or offer themselves for re-election.
We aim to recruit Board members from the local community, but also welcome nominations from anyone who shares our aims and objectives and who has special knowledge or skills which would strengthen the Board. The Centre Manager discusses the roles and responsibilities of a trustee with potential members and provides an opportunity for them to find out more about the organisation’s work and funding. All nominations are taken to the AGM for election.
## **Trustee induction and training**
All new Board members are given the Charity Commission booklet on the roles and responsibilities of being a trustee. They also have the opportunity to attend training and to join in activities.
The details of the charity’s trustees who have served during the year are set out on page 2. All trustees give their time voluntarily. Any expenses reclaimed by trustees from the charity are set out in note 10 to the accounts.
## **Risk Management**
The management Board has examined the principal areas of the charity’s operations and considered the major risks which may arise in each of these areas. In the opinion of the trustees the charity has established systems which, under normal conditions, should allow the risks identified by them to be mitigated to an acceptable level in its day-to-day operations.
Risks to the property and its contents are covered by comprehensive insurance. Project service users, workers and Board members are subject to the policies and procedures that have been approved to minimise all risks. The centre has Professional Indemnity and Employer’s and Public Liability Insurance. All these policies are subject to review.
## **Organisational Structure**
The policies and direction of Sangat are determined by the voluntary management Board. The full time centre manager (Ghulam Rabani / Riasat Ali) is responsible for the day to day running of the centre with a team of 14 part-time workers and session workers together with a valuable pool of volunteers.
3
## Sangat Community Association
## Trustees' report (continued) for the year ended 31 March 2021
## **Objectives and activities**
## **The charity's objects**
The objects of the charity are:
To promote the benefit of the inhabitants of Keighley and the surrounding areas, and in particular but not exclusively the Asian inhabitants, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and other leisure time occupation with the object of improving the conditions of life for the said inhabitants.
To establish or secure the establishment of a Community Centre (hereinafter called the Sangat Centre) and to maintain and manage the same, whether alone or in co-operation with any local authority or other person or body in furtherance of these objects.
## **Public benefit statement**
The aims, objectives and activities of the charity are reviewed annually, and achievements assessed. When reviewing the aims and objectives of the charity, and in planning future activities, the trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit and guidance published by the Commission. We have continued to provide opportunities for local people to say what services they wanted – training and education were high priorities.
## **Achievements and performance**
This year has been a uniquely challenging year for Sangat Centre, as reflected by the challenges the community and indeed the whole country has faced due to the Covid 19 Pandemic. The biggest loss we faced over any financial loss was losing our manager Ghulam Rabani to Covid 19 in February 2021.
He had dedicated his whole life to serving Sangat Centre and the community. He leaves the Centre as his legacy. Riasat Ali was appointed new manager. This was the Board’s decision.
All our services and bookings stopped on 23[rd] March 2020 when the 1[st] lockdown began.
It has had a massive impact on our income generation through hall hire as we have had to close the centre during the lockdowns.
We normally have many hall bookings all year round for parties, weddings, meetings etc. Apart from them we have our regular weekly bookings of Islamic classes for children, various ESOL classes, IT classes, Job Club, sewing classes, soup kitchen which have all been stopped due to this Pandemic. Despite all this we have a healthy budget due to Covid funding and grants that were available.
We have still tried to operate as best as we can by delivering ESOL classes online. We have limited staff working from the office who are giving advice over the phone. We had to put most staff on furlough.
## **Advice**
Our Advice staff continued to provide general advice on issues including statutory benefits, utility bills, passport applications, school admissions, hospital appointments, visa, nationality, immigration, mortgage and insurance. This advice was given in line with government guidelines, by phone, email or in person when lockdown was lifted. We still assisted in the national programme to replace old inefficient boilers with modern energy saving boilers.
## **Special Advice Partnerships**
Sangat provided Specialist Immigration Advice at OISC Level 1 and general welfare advice in line with the government guidelines.
Sangat signposts clients to Department of Work and Pensions for State Pensions, Pension Credit, Disability Living Allowance, Attendance Allowance, Carer's Allowance, and to other relevant advice services.
4
## Sangat Community Association
## Trustees' report (continued) for the year ended 31 March 2021
## **Achievements and performance (continued)**
## **Linking Communities**
Sangat is committed to developing links with other sections of the community in Keighley in order to improve mutual understanding and to promote social harmony.
Sangat provides the venue free of charge for monthly Nadra clinics.
Soup Kitchen (SMT) continued to work from Sangat’s gardens every Friday evening for the needy people of the community. It was well attended throughout the pandemic.
We carried on receiving weekly surplus usable food donations from ALDI and ASDA which was then distributed to the needy.
We have been delivering food packs/school dinners to children and their families throughout the half term, Christmas and Easter holidays.
## **Education, Employment and Training**
Sangat has effective and positive partnerships with schools, colleges, universities and training providers. We provide 'on-the-job' training for students and unemployed people giving valuable work experience to our new generation.
Peak Tuition Academy hires space from us to deliver tuition to children on the weekend. (on and off through the pandemic).
PIPELINE have hired Cater House for the academic year from September 2020. They have a contract with Bradford Education to give alternative education/life skills to children during school time and days. These children are on the verge of inclusion from mainstream schools.
University of Bradford (on hold due to lockdown)
QED ESOL Integration (AMIF), STEPS, Talk English for everyone
ESF Groundwork ESOL
Manningham Housing Association (English Classes running online)
Horton Housing
MENCAP
Our Study Support Project operates closely with schools to assist children to overcome their educational barriers and get additional help to improve their achievements. Activities were limited due to covid although we did have a summer scheme in the 6 weeks holidays. This was well attended and all covid guidelines were followed.
## **Health**
Sangat is delivering various projects in partnership with QED, Keighley Healthy Living and Racial Equality Network.
The focus was and is spreading awareness of Covid 19, educating people about the vaccines and understanding that people’s mental health has been affected by this pandemic through isolation, shielding, catching Covid and losing loved ones to Covid.
The Day Centre staff made sure they kept in touch with their members by weekly phone calls. They dropped off food and activity packs to them. The staff also ran errands for them like shopping or pick up prescriptions.
5
## Sangat Community Association
## Trustees' report (continued) for the year ended 31 March 2021
## **Achievements and performance (continued)**
## **Maintaining Premises and Assets**
We used our time effectively during the lockdown period to make upgrades to the Centre including refurbishments to the classrooms, hall, kitchen, youth-room and office.
All the centre has been painted.
The carpets have all been replaced.
Chairs and tables have been deep cleaned; chairs have been upholstered.
A brand-new kitchen has been fitted in with a new fridge and freezer.
The Hall floor has been varnished.
Trough’s front and front side replaced
Additional fall pipe has been fitted on the right side of the roof to stop water flooding into valley and causing leakage.
Roof felt in the entrance of the kitchen, which had been stolen, has been replaced by a different product.
## **Financial review**
The results of another very challenging year are set out in the attached financial statements.
The net income for the year was £21,341, including net expenditure of £22,882 on unrestricted funds and net income of £44,223 on restricted funds, after transfers.
We are very grateful to all our funders who have enabled Sangat to maintain a range of high quality services: Bradford Older Peoples Services provided the bulk of funding for our Social Day Care for the Elderly, Health and Well Being. Bradford Metropolitan District Council also funded a project for Adults with Learning Disabilities.
At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. In particular as a result of closing due to the lock down income generation from venue hire and the running of weekly bookings for classes has been adversely affected. However the charity has also received some new grants specifically to support the impact of Covid-19.
The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £97,889.
The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (‘the free reserves’) held by the charity should be between 3 and 6 months of budgeted total expenditure, approximately between £50,300 and £100,600. At this level, the Trustees feel that they would be able to continue the current activities of the charity in the event of a significant drop in funding. The trustees review the policy annually.
In addition to the above plans the trustees have decided to set aside funding to cover the following:
Redundancy £20,000 and replacement of Boiler £15,000. These amounts are included in the designated reserves as per Note 5. Free reserves net of designated funds at the year end were £62,889.
6
## Sangat Community Association
## Trustees' report (continued) for the year ended 31 March 2021
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Signed on behalf of the board of trustees on 20/12/2021
Younis Qamar (Trustee)
7
## Sangat Community Association
## Independent examiner's report to the trustees of Sangat Community Association
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2021, which are set out on pages 9 to 17.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charitable company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act.
I confirm that I am qualified to undertake the examination because I am a member of Body which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Rhys North ACA
21/12/2021
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
8
## Sangat Community Association
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2021
|Notes
2021
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
25,375
Hire charges
14,430
Fees
654
Meals and catering
252
Classes
5,720
Fundraising
-
Investment income
351
Other income
192
**Total income**
46,974
**Expenditure on:**
Salaries and NIC
(3)
21,631
Payroll charges
1,309
Volunteer expenses
389
Centre expenses
1,045
Transport costs
2,136
Administration costs
3,573
Fundraising and publicity
-
Tutors and training
2,627
Depreciation
6,321
Independent examination
1,200
Professional fees
6,293
Insurance
2,453
Sundry Expenses
10
Activities
729
Building and maintenance costs
26,115
Utilities and rates
9,865
Equipment
1,247
Bad debt
1,602
**Total expenditure**
88,545
**Net income / (expenditure)**
(41,571)
**Transfers between funds**
18,689
**Net movement in funds**
(22,882)
**Fund balances brought forward**
371,336
**Fund balances carried forward**
(4)
348,454|2021
Restricted
funds
£
207,541
-
-
-
-
-
-
-
207,541
107,644
767
1,030
-
50
360
-
19,405
-
-
-
-
-
14,245
-
-
1,128
-
144,629
62,912
(18,689)
44,223
20,477
64,700|2021
Total
funds
£
232,916
14,430
654
252
5,720
-
351
192
254,515
129,275
2,076
1,419
1,045
2,186
3,933
-
22,032
6,321
1,200
6,293
2,453
10
14,974
26,115
9,865
2,375
1,602
233,174
21,341
-
21,341
391,813
413,154|2020
Total
funds
£
104,308
34,363
4,990
3,423
5,000
20
493
1,471
154,068
91,843
810
564
595
2,484
4,985
388
4,209
6,459
1,104
5,006
3,187
342
5,729
5,600
10,625
78
575
144,583
9,485
-
9,485
382,328
391,813|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
9
## Sangat Community Association
## Balance sheet
|as at 31 March 2021
2021
Unrestricted
£
**Fixed assets**
Tangible assets
(6)
250,565
**Total fixed assets**
250,565
**Current assets**
Debtors and prepayments
(7)
2,465
Cash at bank and in hand
(8)
99,650
**Total current assets**
102,115
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(9)
4,226
**Total current liabilities**
4,226
**Net current assets / (liabilities)**
97,889
**Net assets**
348,454
**Funds**
Unrestricted funds
313,454
Designated funds
(5)
35,000
Total unrestricted funds
348,454
Restricted funds
-
**Total funds**
348,454|2021
Restricted
£
-
-
18,291
46,409
64,700
-
-
64,700
64,700
-
-
-
64,700
64,700|2021
Total
£
250,565
250,565
20,756
146,059
166,815
4,226
4,226
162,589
413,154
313,454
35,000
348,454
64,700
413,154|2020
Total
£
256,087
256,087
12,238
126,005
138,243
2,517
2,517
135,726
391,813
306,336
65,000
371,336
20,477
391,813|
|---|---|---|---|
For the year ending 31 March 2021 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 20/12/2021
Younis Qamar (Trustee)
10
## Sangat Community Association
## Notes to the accounts
## for the year ended 31 March 2021
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £600 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:
Freehold land: nil Freehold buildings: over 50 years Fixtures and fittings:15% on a reducing balance basis Motor vehicles: 25% on a reducing balance basis Computers and Software: over 3 years
11
## Sangat Community Association
## Notes to the accounts
for the year ended 31 March 2021
## **1 Accounting policies (continued)**
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
12
## Sangat Community Association
## Notes to the accounts continued
## for the year ended 31 March 2021
|**2 Grants and donations**
Bradford Metropolitan District Council (BMDC)
National Lottery Community Fund
National Lottery - Awards 4 All
ESF Groundwork
HMRC Job Retention Scheme
Keighley Town Council
QED Foundation
Leeds Community Foundation
Race Equality Network
Resilience Fund Bradford
West Yorkshire Police
HM Revenue and Customs
Other grants and donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2021
Unrestricted
funds
£
10,000
-
-
-
-
-
-
-
-
-
4,920
-
10,455
25,375|2021
Restricted
funds
£
56,798
26,950
-
1,735
-
250
68,974
14,685
11,000
9,000
-
18,149
-
207,541|2021
Total
funds
£
66,798
26,950
-
1,735
-
250
68,974
14,685
11,000
9,000
4,920
18,149
10,455
232,916
2021
£
125,508
6,894
(4,000)
873
129,275|2020
Total
funds
£
32,648
28,300
9,989
18,177
1,057
2,250
3,281
-
-
-
-
-
8,606
104,308
2020
£
96,520
(1,963)
(3,000)
286
91,843|
|---|---|---|---|---|
The average number employees during the year was 14.5, being an average of 4.9 full time equivalent (2020: 14.8, 5 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**
Costs of the scheme to the charity for the year
**4 Restricted funds**
Balance b/f
£
National Lottery - Awards 4 All
9138
National Lottery Community Fund
10234
BMDC CTLD
210
ESF Groundwork
-
HMRC Job Retention Scheme
-
QED Fund
-
Acorn Fund
250
Ward Improvement Fund
645
Easter Meal Packs 2021 fund
-
Social Services fund
-
Holiday Activity & Food Programme
-
Keighley Healthy Living
-
Racial Equality Network Fund
-
Resilience Fund
-
Keighley Town Council
-
20,477|Incoming
£
-
26950
7798
1,735
18,149
68,974
-
-
19,000
25,000
5,000
14,685
11,000
9,000
250
207,541|Outgoing
£
6257
19081
6423
381
16,258
46,802
-
-
12,714
20,339
5,000
-
3,542
7,582
250
144,629|2021
£
873
Transfers
£
(2,250)
(1,300)
(728)
-
-
(8,332)
-
-
-
(4,661)
-
-
-
(1,418)
-
(18,689)|2020
£
286
Balance c/f
£
631
16,803
857
1,354
1,891
13,840
250
645
6,286
-
-
14,685
7,458
-
-
64,700|
|---|---|---|---|---|
13
Sangat Community Association Notes to the accounts continued
## for the year ended 31 March 2021
## **4 Restricted funds (continued)**
**Fund name** National Lottery - Awards 4 All
National Lottery Community Fund
BMDC CTLD
ESF Groundwork HMRC Job Retention Scheme QED Fund
Acorn Fund Ward Improvement Fund Easter Meal Packs 2021 fund Social Services fund
Holiday Activity & Food Programme Keighley Healthy Living
Racial Equality Network Fund Resilience Fund
Keighley Town Council
## **Purpose of restriction**
To provide English classes for 38 weeks. The transfer is for a contribution to overhead costs.
Towards Saturday Club and Youth Holiday Scheme. The transfer is for a contribution to overhead costs.
For adults with learning disabilities. The transfer is for a contribution to overhead costs.
To provide ESOL classes.
Towards the salary of furloughed staff.
To provide ESOL integration classes and spread Covid awareness and focus on peoples mental health. The transfer is for a contribution to overhead costs.
Towards the garden project. Towards the Gas Cooker and Garden project. For proving school meals for eligible children. Towards running a day centre for elderly. The transfer relates to a contribution to overhead costs.
To provide holiday activities and meals in a safe environment. To deliver a lifestyle change programme - exercise sessions and healthy cook and eat sessions.
To provide Covid awareness and prevention project.
Covered short-term running costs for summer youth activities and covered cleaners cost, fundraising costs and utility bills during the 1st lockdown. The transfer relates to a contribution to overhead costs.
Funding for Sangat garden.
## **5 Designated funds**
Staff redundancy Refurbishment and boiler
|Balance b/f
£
30,000
35,000
65,000|Incoming
£
-
-
-|Outgoing
£
-
20,000
20,000|Transfers
£
(10,000)
-
(10,000)|Balance c/f
£
20,000
15,000
35,000|
|---|---|---|---|---|
**Designated funds** Staff redundancy
Refurbishment and boiler
## **Purpose of designation**
To provide for staff redundancy payments. The transfer was made according to the decision made to have only £20,000 in designated funds for redundancies as per the latest estimate.
Designated fund for refurbishment costs for the kitchen and halls as well as for a boiler replacement.
14
## Sangat Community Association
## Notes to the accounts continued
## for the year ended 31 March 2021
|**6 **
**7 **
**8 **
**9 **|**Tangible assets**
**Cost**
At 1 April 2020
1,687
Additions
-
At 31 March 2021
1,687
**Depreciation**
At 1 April 2020
562
Charge for year
562
At 31 March 2021
1,124
**Net book value**
At 31 March 2021
563
At 31 March 2020
1,125
**Debtors and prepayments**
Debtors
Prepayments
**Cash at bank and in hand**
Premium account
Current account
Sangat women and children's group account
Business Bond deposit account
Cash in hand and prepaid card
**Creditors and accruals**
Creditors
Taxation and social security
Accruals
Computers
and
Software|20,053
-
20,053
19,577
119
19,696
357
476
Motor
Vehicles|£
74,640
799
75,439
66,377
1,360
67,737
7,702
8,263
Fixtures &
Fittings|£
401,827
-
401,827
155,604
4,280
159,884
241,943
246,223
2021
£
19,218
1,538
20,756
2021
£
93,578
5,040
781
43,990
2,670
146,059
2021
£
2,030
-
2,196
4,226
Freehold
Land &
Buildings|Total
£
498,207
799
499,006
242,120
6,321
248,441
250,565
256,087
2020
£
10,879
1,359
12,238
2020
£
76,717
4,524
781
43,675
308
126,005
2020
£
524
385
1,608
2,517|
|---|---|---|---|---|---|
15
## Sangat Community Association Notes to the accounts continued for the year ended 31 March 2021
## **10 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The key management personnel of the charity include the trustees and the Centre Manager. The total employee benefits received by the Centre Manager were £29,085 (previous year: £28,947).
No trustee received any remuneration or benefit in this capacity during this or the previous year.
|**Other transactions with trustees or related parties**
Jamila Din
Daughter of Alaf Din(Trustee) Employee
**11 Operating leases**
Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of
**Name of trustee**
**or related party**
**Relationship to**
**charity**
**Description of**
**transaction**|2021
£
4,092
38,322
2021
£
959
1,516
2,475|2020
£
3,852
20,804
2020
£
959
2,475
3,434|
|---|---|---|
16
## Sangat Community Association
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2021
|2021
2020
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
25,375
8,606
Hire charges
14,430
30,631
Fees
654
4,990
Meals and catering
252
3,423
Classes
5,720
5,000
Fundraising
-
20
Investment income
351
493
Other income
192
1,471
**Total income**
46,974
54,634
**Expenditure**
Salaries and NIC
21,631
34,355
Payroll charges
1,309
389
Volunteer expenses
389
564
Centre expenses
1,045
595
Transport costs
2,136
1,927
Administration costs
3,573
4,804
Fundraising and publicity
-
388
Tutors and training
2,627
140
Depreciation
6,321
6,459
Independent examination
1,200
1,104
Professional fees
6,293
5,006
Insurance
2,453
3,187
Sundry Expenses
10
342
Activities
729
2,870
Building and maintenance costs
26,115
5,574
Utilities and rates
9,865
10,625
Equipment
1,247
73
Bad debt
1,602
575
**Total expenditure**
88,545
78,977
**Net income / (expenditure)**
(41,571)
(24,343)
**Transfers between funds**
18,689
13,351
**Net movement in funds**
(22,882)
(10,992)
**Fund balances brought forward**
371,336
382,328
**Fund balances carried forward**
348,454
371,336|2021
Restricted
funds
£
207,541
-
-
-
-
-
-
-
207,541
107,644
767
1,030
-
50
360
-
19,405
-
-
-
-
-
14,245
-
-
1,128
-
144,629
62,912
(18,689)
44,223
20,477
64,700|2020
Restricted
funds
£
95,702
3,732
-
-
-
-
-
-
99,434
57,488
421
-
-
557
181
-
4,069
-
-
-
-
-
2,859
26
-
5
-
65,606
33,828
(13,351)
20,477
-
20,477|2021
Total
funds
£
232,916
14,430
654
252
5,720
-
351
192
254,515
129,275
2,076
1,419
1,045
2,186
3,933
-
22,032
6,321
1,200
6,293
2,453
10
14,974
26,115
9,865
2,375
1,602
233,174
21,341
-
21,341
391,813
413,154|2020
Total
funds
£
104,308
34,363
4,990
3,423
5,000
20
493
1,471
154,068
91,843
810
564
595
2,484
4,985
388
4,209
6,459
1,104
5,006
3,187
342
5,729
5,600
10,625
78
575
144,583
9,485
-
9,485
382,328
391,813|
|---|---|---|---|---|
17