## Sangat Community Association
Charity number 1094818
A company limited by guarantee number 03745367
## Annual Report and Financial Statements
for the year ended 31 March 2025
## Sangat Community Association
Annual Report and Financial Statements for the year ended 31 March 2025
|**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 16|
## **Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Sangat Community Association
## Trustees' report for the year ended 31 March 2025
## **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**
Younis Qamar Company Secretary Abdul Ghafoor Mohammed Manir Nasrain Ali Shamima Tahir Raza Israil Shafiq Malik Mohammed Azam Asif Yaseen Merban Hussain Helen Nessa
**Senior Management** Riasat Ali **Charity number** 1094818 Registered in England and Wales **Company number** 03745367 Registered in England and Wales **Registered and principal addBankers Solicitors** Sangat Centre HSBC Virgin Money Walker Foster Marlborough Street 36 North Street 94-96 Briggate 63 Kirkgate Keighley Keighley Leeds Silsden, Keighley BD21 3HU BD21 3SF LS1 6NP 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 for the year ended 31 March 2025
## **Structure, governance and management continued**
## **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 the 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 9 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 12 part-time workers and session workers together with a valuable pool of volunteers.
## **Objectives and activities**
## **The charity's objects**
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 for the year ended 31 March 2025
## **Objectives and activities continued**
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of training and education for the local community.
## **The charity's main activities Overview**
Our regular activities continue and are well used. These include general advice, immigration & employment advice, benefit advice, development work for women, Social Day Care for the elderly, Health and Well Being for men, Health Awareness programme, Healthy Cooking, Social Day Care for Asian Adults with Learning Disabilities, Job Club and IT, ESOL & Citizenship classes, exercise sessions for men and women and the soup kitchen.
## **Youth activities**
We are continuing to run the Holiday & Food programmes in the school holidays. These have always been very popular. The schemes are packed with fun activities like bowling, cinema, football competitions, multi-sport activities, laser-tag, inflatables and trampoline park visits.
## **Health**
Once again Sangat has delivered an extensive range of projects working alongside other partner organisations. Health awareness was the focus. We are still running Warm Spaces for people who need a space where they can come and have hot food and socialize. We have given out many food parcels to people in need. The funding for the food parcels has been extended.
## **Achievements and performance**
The Sangat Centre has a diverse range of adult education classes including ESOL classes at a range of levels, IT classes, Job Club, including employability skills & CV support, sewing classes and driving theory.
Sangat’s Advice staff provide general information and guidance and signposting on issues including statutory benefits, pensions, disability, utility bills, passport applications, school admissions, hospital appointments, visa, nationality, immigration and household expense letters such as mortgage and insurance.
As part of the Special Advice Partnerships Sangat provides specialist immigration advice at OISC Level 1 and general welfare advice.
The Sangat Centre is part of Bradford council’s HSF and warm spaces programme, providing and delivering food parcels and warm food on site 4 days a week. We additionally have our own donation programme which allows us to extend the food service to a greater number of families as well as providing non-food items.
Our Social Day Care for the elderly has been running for over 25 years and is very popular. It runs on Wednesdays for women and Thursdays for men. Activities include wellbeing/confidence building sessions, exercise, pampering, educational workshops, external visits and baking.
Our youth activities include weekly karate/kickboxing clubs, weekend football sessions, weekday youth club and a Holiday Playscheme active through Christmas, Easter and summer holidays. We are starting a new long-term girls’ only multi-sports programme to encourage greater female participation in sports. This project has come about after a successful trial with the delivery of a girls’ badminton group.
The Sangat Centre operates a new parent and toddler group delivering Play & Learn opportunities and supporting with parenting skills as well as signposting to resources and opportunities available for families.
4
## Sangat Community Association Trustees' report (continued) for the year ended 31 March 2025
## **Achievements and performance continued**
In 2025 we started long-term Women’s and Men’s Wellbeing projects running over 3 days and 2 evenings a week to deliver activities aimed at meeting a diverse range of needs and interests. These include creative, craftbased sessions, exercise & sports/team-based activities as well as classroom-based learning activities.
## **Financial review**
The net expenditure for the year was £-2,064, including net income of £15,661 on unrestricted funds and net expenditure of £13,597 on restricted funds, after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £203,587.
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. Based on 2025/2026 budgeted expenditure this equates to a reserves target of between £62,000 and £124,000. 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.
We are planning to construct two additional classrooms at the centre and will be seeking funding to support this initiative, as well as the installation of solar panels. A portion of our reserve surplus will be allocated to support these projects.
5
## Sangat Community Association Trustees' report (continued) for the year ended 31 March 2025
## **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.
Approved by the board of trustees on 15/12/2025
Younis Qamar (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 2025, which are set out on pages 8 to 16.
## **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 fellow 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 fellow of 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
17/12/2025
## **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 2025
|Notes
2025
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
8,273
Hire charges
43,029
Contract and fee income
15,830
Classes
28,828
Other income
757
Investment income
5,134
**Total income**
101,851
**Expenditure on:**
Salaries and NIC
(3)
64,395
Payroll charges
1,187
Volunteer expenses
508
Centre expenses
352
Transport costs
521
Administration costs
4,325
Freelancer and tutor fees
4,872
Depreciation
14,655
Independent examination
2,736
Professional fees
10,569
Insurance
3,340
Activities
1,957
Building repair and maintenance costs
3,299
Utilities and rates
16,238
Equipment
588
Bad debts
-
Building refurbishment
11,908
**Total expenditure**
141,450
**Net income / (expenditure)**
(39,599)
**Transfers between funds**
(4)
55,260
**Net movement in funds**
15,661
**Fund balances brought forward**
426,809
**Fund balances carried forward**
(4)
442,470|2025
Restricted
funds
£
221,964
-
-
-
-
-
221,964
66,479
-
952
-
745
2,045
5,141
-
-
1,179
802
23,750
161
2,736
5,971
-
70,340
180,301
41,663
(55,260)
(13,597)
69,606
56,009|2025
Total
funds
£
230,237
43,029
15,830
28,828
757
5,134
323,815
130,874
1,187
1,460
352
1,266
6,370
10,013
14,655
2,736
11,748
4,142
25,707
3,460
18,974
6,559
-
82,248
321,751
2,064
-
2,064
496,415
498,479|2024
Total
funds
£
407,755
43,189
12,117
21,622
2,919
4,495
492,097
122,614
1,173
1,422
168
4,041
6,928
9,550
9,706
2,538
4,623
3,400
30,655
4,009
27,816
5,101
2,410
231,448
467,602
24,495
-
24,495
471,920
496,415|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
8
## Sangat Community Association
## Balance sheet
|as at 31 March 2025
2025
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
238,883
**Total fixed assets**
238,883
**Current assets**
Debtors and prepayments
(6)
15,681
Cash at bank and in hand
(7)
193,005
**Total current assets**
208,686
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
5,099
**Total current liabilities**
5,099
**Net current assets**
203,587
**Net assets**
442,470
**Funds**
Unrestricted funds
442,470
Restricted funds
-
**Total funds**
442,470|2025
Restricted
£
-
-
567
55,442
56,009
-
-
56,009
56,009
-
56,009
56,009|2025
Total
£
238,883
238,883
16,248
248,447
264,695
5,099
5,099
259,596
498,479
442,470
56,009
498,479|2024
Total
£
241,149
241,149
41,614
234,841
276,455
21,189
21,189
255,266
496,415
426,809
69,606
496,415|
|---|---|---|---|
For the year ending 31 March 2025 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 are 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 15/12/2025
Younis Qamar (Trustee)
9
## Sangat Community Association
## Notes to the accounts
## for the year ended 31 March 2025
## **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, if 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
## **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
## for the year ended 31 March 2025
## **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.
11
## Sangat Community Association
## Notes to the accounts continued
## for the year ended 31 March 2025
|**2 Grants and donations**
2025
Unrestricted
funds
£
Bradford Metropolitan District Council (BMDC)
-
Good Things Foundation
-
Groundwork UK
-
Keighley Asso. for Women & Children's Centre
-
Keighley & Worth Valley Comm Part. (K&WVCP)
-
Keighley Healthy Living
-
Race Equality Network
-
Skipton Building Society Charitable Foundation
-
National Lottery Community Fund (NLCF)
-
The Leap Bradford
The Wharfedale Foundation
-
Dept. for Levelling Up, Housing & Comm. (DLUHC
-
West Yorkshire Police Community Trust (WYPCT)
-
Other donations
8,273
8,273
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2025
Restricted
funds
£
149,661
1,000
20,000
1,025
5,000
4,000
450
5,770
19,058
2,000
14,000
-
-
-
221,964|2025
Total
funds
£
149,661
1,000
20,000
1,025
5,000
4,000
450
5,770
19,058
2,000
14,000
-
-
8,273
230,237
2025
£
127,002
6,978
(5,000)
1,894
130,874|2024
Total
funds
£
247,245
-
-
-
3,025
-
-
-
-
-
-
140,500
4,000
12,985
407,755
2024
£
119,561
6,335
(5,000)
1,718
122,614|
|---|---|---|---|
|The average number of employees during the year was 10.8, being an average of 5.2|full time equivalent||
|---|---|---|
|(2024: 12.9, 5.2 FTE). There were no employees with emoluments above £60,000.|||
|**Defined contribution pension scheme**|2025|2024|
||£|£|
|Costs of the scheme to the charity for the year|1,894|1,718|
12
## Sangat Community Association
## Notes to the accounts continued
## for the year ended 31 March 2025
|**4 Restricted funds**
K&WVCP - Small Grants Projects
DLUHC Levelling up Fund
BMDC - Community Chest
BMDC - HAF
Groundwork UK
Good Things Foundation Grant
KWVCP Health Champions
BMDC - Community Buildings
Keighley Healthy Living
BMDC - Keighley Town Fund
BMDC - Youth Club
Racial Equality Network
NLCF - Wellbeing and Get Active
Skipton Building Society
BMDC - Social Services
BMDC - Social Day Centre Men
BMDC - Social Day Centre Women
BMDC - Wellbeing and Health
The Wharfedale Fund
BMDC - Warm Meal Programme
The Leap Bradford Fund
BMDC - Pool Table|Balance b/f
£
-
37,073
500
2,271
-
-
2,780
-
-
-
24,000
-
-
-
2,982
-
-
-
-
-
-
-
69,606|Incoming
£
5,000
-
-
19,716
20,000
1,000
1,025
4,381
4,000
62,984
-
450
19,058
5,770
-
11,918
11,918
11,918
14,000
26,076
2,000
750
221,964|Outgoing
£
5,000
32,060
500
17,925
16,123
33
3,805
4,114
3,550
43,984
-
50
4,927
561
2,982
7,778
7,778
7,778
542
20,061
-
750
180,301|Transfers
£
-
(5,013)
-
(1,184)
(3,877)
(967)
-
-
(450)
(19,000)
-
-
(4,692)
-
-
(4,140)
(4,140)
(4,140)
(1,642)
(6,015)
-
-
(55,260)|Balance c/f
£
-
-
-
2,878
-
-
-
267
-
-
24,000
400
9,439
5,209
-
-
-
-
11,816
-
2,000
-
56,009|
|---|---|---|---|---|---|
## **Fund name**
K&WVCP - Small Grants Projects
DLUHC Levelling up Fund
BMDC - Community Chest BMDC - HAF
Groundwork UK
Good Things Foundation Grant
KWVCP Health Champions BMDC - Community Buildings Keighley Healthy Living BMDC - Keighley Town Fund
BMDC - Youth Club
## **Purpose of restriction**
Towards the Parent & Toddler group, Soul Sisters group and Weekly youth club
To support a refurbishment and improvement programme at the Centre. The transfer relates to the capitalisation of fixed assets, as they will be used for the charity's general purposes.
Towards community café and family fun sessions.
Towards a holiday and food programme during the summer, Christmas and Easter holidays. The transfer is for a contribution to overhead costs.
To hold ESOL(English for Speakers of Other Languages) classes to help ladies gain skills needed for work. The transfer relates to a contribution toward overhead costs and the capitalisation of fixed assets, as they will be used for the charity's general purposes.
To purchase four tablets. The transfer relates to the capitalisation of fixed assets as they will be used for the charity's general purposes. Funding for staffing to spread/deliver health-based information. Funding towards the Centre’s running costs.
To fund weekly activity sessions to support physical and mental wellbeing. Towards a new roof, new internal mezzanine floor, refurbishment of toilets, central heating & boiler upgrade, upgrade of hall windows and electrics/wiring, new floor for hall Update classroom furniture, new external doors, new whiteboards. The transfer is for a contribution to management and overhead costs.
Funding for an after-school Tuesday youth club.
13
## Sangat Community Association
## Notes to the accounts continued
## for the year ended 31 March 2025
## **4 Restricted funds (continued)**
**Fund name** Racial Equality Network
NLCF - Wellbeing and Get Active
Skipton Building Society
BMDC - Social Services BMDC - Social Day Centre Men
BMDC - Social Day Centre Women BMDC - Wellbeing and Health
The Wharfedale Fund
BMDC - Warm Meal Programme
The Leap Bradford Fund BMDC - Pool Table
## **Purpose of restriction**
To offer support to understand the barriers & issues faced by the South Asian ethnic minority groups in accessing alcohol & drug treatment and support.
Towards Wellbeing and Get Active Project – Men’s & women’s wellness groups, Girls get active group, Parent & toddlers sessions and a youth club. The transfer relates to the capitalisation of fixed assets, as they will be used for the charity's general purposes.
To purchase sports/arts equipment for the children's, wellbeing and older people programmes.
Towards day centre run for men and women from Mondays to Thursday. Towards day centre run for men from Mondays to Thursday. The transfer is for room hire recharges and a contribution towards overhead costs. Towards day centre run for women from Mondays to Thursday. The transfer is for room hire recharges and a contribution towards overhead Funding for men and women to tackle mental health issues gain creative skills, build confidence. The transfer is for room hire recharges and a contribution towards overhead costs.
To provide tailored ESOL classes, health visits and job club activities for women. The transfer is for a contribution to overhead costs.
To distribute food packs. The transfer is for a contribution towards admin, food preparation and delivery costs including energy costs. Towards the Get Creative programme – make murals for the main hall, the garden wall and multi arts sessions
Towards the cost of a pool table.
|**Tangible assets**
**Cost**
At 1 April 2024
Additions
Disposals
At 31 March 2025
**Depreciation**
At 1 April 2024
Depn reversed re. disposals
Charge for year
At 31 March 2025
**Net book value**
At 31 March 2025
At 31 March 2024|£
12,746
7,697
-
20,443
9,421
-
4,343
13,764
6,679
3,325
Computer
and other
equipment|£
20,053
-
-
20,053
20,053
-
-
20,053
-
-
Motor
Vehicles|£
81,939
4,692
(72,889)
13,742
73,218
(69,353)
2,496
6,361
7,381
8,721
Fixtures &
Fittings|£
401,827
-
-
401,827
172,724
-
4,280
177,004
224,823
229,103
Freehold
Land &
Buildings|Total
£
516,565
12,389
(72,889)
456,065
275,416
(69,353)
11,119
217,182
238,883
241,149|
|---|---|---|---|---|---|
## **5 Tangible assets**
14
## Sangat Community Association
## Notes to the accounts continued
## for the year ended 31 March 2025
|**6 Debtors and prepayments**
Debtors
Prepayments
Accrued income
**7 Cash at bank and in hand**
Cash at bank
Cash in hand
**8 Creditors and accruals**
Creditors
Accruals
Taxation and social security|2025
£
15,218
1,030
-
16,248
2025
£
248,376
71
248,447
2025
£
-
4,269
830
5,099|2024
£
6,028
1,482
34,104
41,614
2024
£
233,905
936
234,841
2024
£
17,500
3,689
-
21,189|
|---|---|---|
## **9 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 total employee benefits received by key management personnel were £50,183 (previous year: £50,183).
## **10 Operating leases**
|Within one year
In the second to fifth years inclusive
Over five years from the balance sheet date
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:|2025
£
1,280
5,120
320
6,720|2024
£
1,280
5,120
1,600
8,000|
|---|---|---|
15
## Sangat Community Association
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025
|2025
2024
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
8,273
12,985
Hire charges
43,029
43,189
Contract and fee income
15,830
12,117
Classes
28,828
21,622
Other income
757
2,919
Investment income
5,134
4,495
**Total income**
101,851
97,327
**Expenditure**
Salaries and NIC
64,395
73,515
Payroll charges
1,187
1,173
Volunteer expenses
508
914
Centre expenses
352
168
Transport costs
521
2,303
Administration costs
4,325
6,325
Freelancer and tutor fees
4,872
3,701
Depreciation
14,655
9,706
Independent examination
2,736
2,511
Professional fees
10,569
1,166
Insurance
3,340
2,524
Activities
1,957
1,302
Building repair and maint. costs
3,299
2,992
Utilities and rates
16,238
11,144
Equipment
588
2,494
Bad debts
-
2,410
Building refurbishment
11,908
-
**Total expenditure**
141,450
124,348
**Net income / (expenditure)**
(39,599)
(27,021)
**Transfers between funds**
55,260
27,333
**Net movement in funds**
15,661
312
**Fund balances brought forward**
426,809
426,497
**Fund balances carried forward**
442,470
426,809|2025
Restricted
funds
£
221,964
-
-
-
-
-
221,964
66,479
-
952
-
745
2,045
5,141
-
-
1,179
802
23,750
161
2,736
5,971
-
70,340
180,301
41,663
(55,260)
(13,597)
69,606
56,009|2024
Restricted
funds
£
394,770
-
-
-
-
-
394,770
49,099
-
508
-
1,738
603
5,849
-
27
3,457
876
29,353
1,017
16,672
2,607
-
231,448
343,254
51,516
(27,333)
24,183
45,423
69,606|2025
Total
funds
£
230,237
43,029
15,830
28,828
757
5,134
323,815
130,874
1,187
1,460
352
1,266
6,370
10,013
14,655
2,736
11,748
4,142
25,707
3,460
18,974
6,559
-
82,248
321,751
2,064
-
2,064
496,415
498,479|2024
Total
funds
£
407,755
43,189
12,117
21,622
2,919
4,495
492,097
122,614
1,173
1,422
168
4,041
6,928
9,550
9,706
2,538
4,623
3,400
30,655
4,009
27,816
5,101
2,410
231,448
467,602
24,495
-
24,495
471,920
496,415|
|---|---|---|---|---|
16