## Sangat Community Association
Charity number 1094818
A company limited by guarantee number 03745367
## Annual Report and Financial Statements
for the year ended 31 March 2022
## Sangat Community Association
Annual Report and Financial Statements for the year ended 31 March 2022
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 6|
|Examiner's report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Notes to the accounts|10 to 15|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Sangat Community Association
## Trustees' report for the year ended 31 March 2022
## **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**
**Name Position Dates** Younis Qamar Chair Abdul Ghafoor Mohammed Manir Nasrain Ali Shamima Tahir Raza Israil Shafiq Malik Company Secretary Alaf Din Resigned 21 June 2022 Robina Tawasin Resigned 21 June 2021 Sabir Hussain Resigned 21 June 2021 Mohammed Arif Resigned 21 June 2021 Ghulam Murtaza Resigned 21 June 2021 Jackie Coutts Resigned 21 June 2021 Mohammed Hanif Resigned 22 June 2021 Allah Ditta Resigned 21 June 2021 Mohammed Azam Appointed 18 October 2021 Asif Yaseen Appointed 16 August 2021 **Senior Management** 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 Accountancy Service CIO** 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 (continued) for the year ended 31 March 2022
## **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 ( 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.
## **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.
3
## Sangat Community Association
## Trustees' report (continued) for the year ended 31 March 2022
## **The charity's main activities**
Our regular activities continue and are well used. These include general advice, immigration & employment advice, benefit advice, sewing classes, development work for women, social day care for the elderly, health and wellbeing for men, health awareness programme, healthy cooking, social day care for Asian adults with learning disabilities, job club and IT, study support for boys and girls, ESOL & citizenship classes, exercise sessions for men and women and the soup kitchen.
**Sangat youth activities:** Our youth projects operate closely with schools to assist children to overcome their educational barriers and get additional help to improve their outcomes. This has given a considerable boost in school results and has also provided valuable experience for the volunteers.
There was also a full programme during the school holidays for the children including bowling, cinema, football competitions, multi-sport activities, laser-tag, inflatables, and trampoline park visits. Parents were also involved in activities in an initiative to have families spending constructive and fun time together. Despite additional regulations around COVID, we did a great job with the support of staff, volunteers, and parents to ensure we had a stimulating and beneficial range of activities for our young people.
**Health:** Sangat delivered an extensive range of projects with partner organisations. These included: healthbased projects with Keighley Healthy Living Network, dementia awareness in partnership with Sharing Voices, Covid befriending project with QED, See Hear Respond with QED, promoting Covid awareness with Racial Equality Network. We had more health projects this year due to work with issues that arose during the pandemic and lockdowns.
People’s mental health was suffering more from being inside all the time and not seeing friends and family. Financial problems also increased for many families due to not being allowed to work. Our projects were focussed on addressing these issues including providing food parcels, support with clothing and supermarket vouchers as well as 1 to 1 advice and signposted to relevant resources.
## **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 2011 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**
The Sangat Centre has stayed resilient throughout the pandemic and has continued to serve the community in these difficult times. The loss we suffered as a Centre has repeated itself across the community and we share in the grief and loss of the families.
We have ensured that people who couldn’t access the Centre in person had support over the phone and online. We provided therapeutic support and counselling over the phone, visited service users where it was safe to do so and provided material support to people’s homes where required.
We have continued to provide food parcels throughout the year as well as through council funded programmes. Our youth provision was limited to holidays in the early part of the year, but we are back to our normal service of offering weekend activities as well as holiday scheme activities.
Our ESOL and educational services are back to on-site delivery as well as the Day Centre which has resumed and now incorporates weekly exercise classes for men and women. Our walk-in advice services have also resumed on-site.
Our users are very happy and have been using all our services to their full capacity.
The Sangat Centre has undergone renovations to the kitchens and halls and offices as well as installing outdoor fencing as part of our plans to upgrade our facilities. Further electrical upgrades are planned to improve our connectivity to allow us to provide a more enhanced online provision at the Centre.
4
## Sangat Community Association
## Trustees' report (continued) for the year ended 31 March 2022
## **Achievements and performance (continued)**
During the lockdown we started to renovate the building which has now been completed:
Main hall and classes have been painted.
The carpets have all been replaced.
A brand new kitchen has been fitted with new appliances.
The Hall floor has been varnished.
Troughs front and front side have been replaced.
An additional fall pipe has been fitted on the right side of the roof to stop water flooding into the valley and causing leakage.
Roof felt in the entrance of the kitchen, which had been stolen, has been replaced by a different product. CCTV & IT systems have been upgraded.
## **Financial review**
The net expenditure for the year was £30,488, including net income of £17,592 on unrestricted funds and net expenditure of £48,080 on restricted funds, after transfers.
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 £115,981.
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 comprise closure costs for the charity as well as between 3 and 6 months of budgeted total expenditure. This equates to between £70,000 and £120,000 based on estimated redundancy costs and budgeted 2022/2023 expenditure. 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 planned refurbishment costs of £5,000. These funds are included in the designated reserves as per Note 9. Free reserves, net of designated funds, at the year end were £110,981.
5
## Sangat Community Association
## Trustees' report (continued) for the year ended 31 March 2022
## **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 14/12/2022
Shafiq Malik (Trustee)
6
## 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 2022, which are set out on pages 8 to 15.
## **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**
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
15/12/2022
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
7
## Sangat Community Association
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2022
|Notes
2022
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
5,112
Hire charges
55,180
Contract and fee income
14,836
Meals and catering
1,074
Classes
7,480
Fundraising
100
Investment income
17
Other income
1,877
**Total income**
85,676
**Expenditure on:**
Salaries and NIC
(3)
35,445
Payroll charges
1,238
Volunteer expenses
-
Centre expenses
869
Transport costs
973
Administration costs
669
Tutors and training
1,815
Depreciation
12,729
Independent examination
1,440
Professional fees
2,388
Insurance
3,283
Sundry expenses
69
Activities
-
Building and maintenance costs
20,670
Utilities and rates
13,785
Equipment
2,372
Bad debt
75
Grant repayment
-
**Total expenditure**
97,820
**Net income / (expenditure)**
(12,144)
**Transfers between funds**
29,736
**Net movement in funds**
17,592
**Fund balances brought forward**
348,454
**Fund balances carried forward**
(4)
366,046|2022
Restricted
funds
£
112,462
-
-
-
-
-
-
-
112,462
92,905
209
880
-
2,876
3,495
1,257
-
-
4,320
-
-
16,111
4,929
-
1,024
-
2,800
130,806
(18,344)
(29,736)
(48,080)
64,700
16,620|2022
Total
funds
£
117,574
55,180
14,836
1,074
7,480
100
17
1,877
198,138
128,350
1,447
880
869
3,849
4,164
3,072
12,729
1,440
6,708
3,283
69
16,111
25,599
13,785
3,396
75
2,800
228,626
(30,488)
-
(30,488)
413,154
382,666|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|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
8
## Sangat Community Association
## Balance sheet
|as at 31 March 2022
2022
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
250,065
**Total fixed assets**
250,065
**Current assets**
Debtors and prepayments
(6)
7,600
Cash at bank and in hand
(7)
118,620
**Total current assets**
126,220
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
10,239
**Total current liabilities**
10,239
**Net current assets**
115,981
**Net assets**
366,046
**Funds**
Unrestricted funds
General unrestricted funds
361,046
Designated funds
(9)
5,000
Unrestricted funds
366,046
Restricted funds
-
**Total funds**
366,046|2022
Restricted
£
-
-
-
20,070
20,070
3,450
3,450
16,620
16,620
-
-
-
16,620
16,620|2022
Total
£
250,065
250,065
7,600
138,690
146,290
13,689
13,689
132,601
382,666
361,046
5,000
366,046
16,620
382,666|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|
|---|---|---|---|
For the year ending 31 March 2022 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 14/12/2022
Shafiq Malik (Trustee)
9
## Sangat Community Association
## Notes to the accounts
for the year ended 31 March 2022
## **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
## **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.
10
## Sangat Community Association
## Notes to the accounts continued
## for the year ended 31 March 2022
## **1 Accounting policies continued**
## **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.
|**2 Grants and donations**
Bradford Metropolitan District Council (BMDC)
HM Revenue and Customs
Leeds Community Foundation
National Lottery Community Fund
Racial Equality Network
ESF Groundwork
Keighley Town Council
QED Foundation
Resilience Fund Bradford
West Yorkshire Police
Other grants and donations|2022
Unrestricted
funds
£
467
-
-
-
-
-
-
-
-
-
4,645
5,112|2022
Restricted
funds
£
73,187
11,410
2,240
13,475
12,150
-
-
-
-
-
-
112,462|2022
Total
funds
£
73,654
11,410
2,240
13,475
12,150
-
-
-
-
-
4,645
117,574|2021
Total
funds
£
66,798
18,149
14,685
26,950
11,000
1,735
250
68,974
9,000
4,920
10,455
232,916|
|---|---|---|---|---|
|**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2022
£
123,669
7,273
(4,000)
1,408
128,350|2021
£
125,508
6,894
(4,000)
873
129,275|
|---|---|---|
The average number of employees during the year was 14.7, being an average of 5.4 full time equivalent (2021: 14.5, 4.9 FTE). There were no employees with emoluments above £60,000.
## **Defined contribution pension scheme**
Costs of the scheme to the charity for the year
|2022|2021|
|---|---|
|£|£|
|1,408|873|
11
## Sangat Community Association
## Notes to the accounts continued
## for the year ended 31 March 2022
|**4 Restricted funds**
National Lottery - Awards 4 All
National Lottery Community Fund
BMDC CTLD
ESF Groundwork
HMRC Job Retention Scheme
QED Fund
Acorn Fund
Ward Improvement Fund
Meal Packs fund
Keighley Healthy Living
Racial Equality Network Fund
Christmas Youth Scheme
Summer Holiday Scheme
Social Services
Disability Grant
High Sheriff Fund
Community Chest
Transformation Fund|Balance b/f
£
631
16,803
857
1,354
1,891
13,840
250
645
6,286
14,685
7,458
-
-
-
-
-
-
-
64,700|Incoming
£
-
13,475
2,249
-
11,410
-
-
-
18,700
-
12,150
8,019
6,260
26,659
7,500
2,240
1,000
2,800
112,462|Outgoing
£
631
28,349
3,106
1,354
13,301
10,663
-
645
19,372
4,384
13,608
7,019
5,260
18,614
4,500
-
-
-
130,806|Transfers
£
-
(1,929)
-
-
-
(3,177)
-
-
(5,614)
-
(6,000)
(1,000)
(1,000)
(8,016)
(3,000)
-
-
-
(29,736)|Balance c/f
£
-
-
-
-
-
-
250
-
-
10,301
-
-
-
29
-
2,240
1,000
2,800
16,620|
|---|---|---|---|---|---|
## **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 Meal Packs fund
Keighley Healthy Living
Racial Equality Network Fund
Christmas Youth Scheme
Summer Holiday Scheme
Social Services
Disability Grant
High Sheriff Fund Community Chest Transformation Fund
## **Purpose of restriction**
To provide English classes for 38 weeks.
Towards Saturday Club and Youth Holiday Scheme. The transfer is for a contribution to overhead costs and capitalisation of equipment.
For adults with learning disabilities. To provide ESOL classes.
Towards the salary of furloughed staff.
For ESOL integration classes and Covid awareness, with a focus on mental health. The transfer is for a contribution to overhead costs. Towards the garden project.
Towards the Gas Cooker and Garden project.
For providing school meals for eligible children. The transfer is for a contribution to overhead costs and recognition of costs coded as unrestricted spend in 2020/2021.
To deliver a lifestyle change programme - exercise sessions and healthy cook and eat sessions.
To provide Covid awareness and prevention project. The transfer is for a contribution to overhead costs.
Towards holiday food programme for children during Christmas holidays. The transfer is for a contribution to overhead costs.
Towards holiday food programme for children during summer holidays. The transfer is for a contribution to overhead costs.
Towards day Centre run for men and women from Mondays to Thursday. The transfer is for a contribution to overhead costs.
To promote the physical and mental well-being of service users. The transfer is for the capitalisation of fixtures & fittings as fixed assets. Towards sporting activities for young people. To purchase sports equipment.
To enable consultancy support for business development activities.
12
## Sangat Community Association
## Notes to the accounts continued
## for the year ended 31 March 2022
|**5 **
**6 **
**7 **
**8 **
**9 **|**Tangible assets**
**Cost**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021
**Debtors and prepayments**
Debtors
Prepayments
**Cash at bank and in hand**
Cash at bank
Cash in hand
**Creditors and accruals**
Creditors
Taxation and social security
Accruals
**Designated funds**
Staff redundancy
Refurbishment and boiler
**Fund name**
Staff redundancy
Refurbishment and boiler|Total
£
£
£
£
£
1,687
20,053
75,439
401,827
499,006
5,729
-
6,500
-
12,229
7,416
20,053
81,939
401,827
511,235
1,124
19,696
67,737
159,884
248,441
2,472
89
2,131
8,037
12,729
3,596
19,785
69,868
167,921
261,170
3,820
268
12,071
233,906
250,065
563
357
7,702
241,943
250,565
2022
2021
£
£
6,058
19,218
1,542
1,538
7,600
20,756
2022
2021
£
£
138,053
143,389
637
2,670
138,690
146,059
2022
2021
£
£
5,932
2,030
1,214
-
6,543
2,196
13,689
4,226
Balance b/f
Incoming
Outgoing
Transfers
Balance c/f
£
£
£
£
£
20,000
-
-
(20,000)
-
15,000
-
10,000
-
5,000
35,000
-
10,000
(20,000)
5,000
**Reason for designation**
Designated fund for refurbishment costs for the kitchen and halls as well as
for a boiler replacement. Some of the refurbishment was carried out during
the year.
Freehold
Land &
B ildi
Fixtures &
Fittings
Motor
Vehicles
Equipment
To provide for staff redundancy costs. The transfer recognises that the
charity's reserves policy now incorporates provision for redundancy costs.|
|---|---|---|
13
## Sangat Community Association
## Notes to the accounts continued
## for the year ended 31 March 2022
## **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**
he key management personnel of the charity include the trustees and the Centre Manager. The total employee benefits received by the Centre Manager were £32,350 (previous year: £29,085). No trustee received any remuneration or benefit in this capacity during this or the previous year.
## **Other related party transactions**
|**Other transactions with trustees or related parties**
Jamila Din
**11 Operating leases**
Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:
Daughter of Alaf
Din (Trustee)
Employee
**Name of trustee**
**or related party**
**Relationship to**
**charity**
**Description of transaction**|2022
£
4,040
4,040
2022
£
960
320
1,280|2021
£
4,092
4,092
2021
£
959
1,516
2,475|
|---|---|---|
14
## Sangat Community Association
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2022
|2022
2021
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
5,112
25,375
Hire charges
55,180
14,430
Contract and fee income
14,836
654
Meals and catering
1,074
252
Classes
7,480
5,720
Fundraising
100
-
Investment income
17
351
Other income
1,877
192
**Total income**
85,676
46,974
**Expenditure**
Salaries and NIC
35,445
21,631
Payroll charges
1,238
1,309
Volunteer expenses
-
389
Centre expenses
869
1,045
Transport costs
973
2,136
Administration costs
669
3,573
Tutors and training
1,815
2,627
Depreciation
12,729
6,321
Independent examination
1,440
1,200
Professional fees
2,388
6,293
Insurance
3,283
2,453
Sundry expenses
69
10
Activities
-
729
Building and maintenance costs
20,670
26,115
Utilities and rates
13,785
9,865
Equipment
2,372
1,247
Bad debt
75
1,602
Grant repayment
-
-
**Total expenditure**
97,820
88,545
**Net income / (expenditure)**
(12,144)
(41,571)
**Transfers between funds**
29,736
18,689
**Net movement in funds**
17,592
(22,882)
**Fund balances brought forward**
348,454
371,336
**Fund balances carried forward**
366,046
348,454|2022
Restricted
funds
£
112,462
-
-
-
-
-
-
-
112,462
92,905
209
880
-
2,876
3,495
1,257
-
-
4,320
-
-
16,111
4,929
-
1,024
-
2,800
130,806
(18,344)
(29,736)
(48,080)
64,700
16,620|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|2022
Total
funds
£
117,574
55,180
14,836
1,074
7,480
100
17
1,877
198,138
128,350
1,447
880
869
3,849
4,164
3,072
12,729
1,440
6,708
3,283
69
16,111
25,599
13,785
3,396
75
2,800
228,626
(30,488)
-
(30,488)
413,154
382,666|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|
|---|---|---|---|---|
15