Charity Registration Number 1101649
## **Bolton Solidarity Community Association**
Trustees' report and financial statements
for the year ended 31 March 2022
**2-16 Mayor Street Bolton BL3 5HT**
**Tel: 01204 334004 Website: www.boltonbsca.com Email: bolsomcom@hotmail.com**
## **Bolton Solidarity Community Association Report and Accounts for the year ended 31 March 2022 Contents**
||**Page**|
|---|---|
|Contents|1|
|Legal and administrative information|2|
|Secretary's Report|3|
|Trustees report|4-11|
|Statement of Trustees|12|
|Accountant's report|13|
|Statement of financial activities|14|
|Income and expenditure account|15|
|Balance sheet|16|
|Notes to the financial statements|17-19|
1
## **Bolton Solidairity Community Association**
## **The report of the trustees for the year ended 31 March 2022**
## **Statement of Trustees' Responsibilities**
## **Legal and administrative information**
## **Status**
B.S.C.A. The full name of the charity is **Bolton Solidarity Community Association** .
|The legal registration details are:|The legal registration details are:|
|---|---|
|Date of formation:|15 May 2002|
|The principal Office is:|2-16 Mayor Street, Bolton, BL3 5HT|
|Charity Registration Number:|1101649|
|The telephone number:|01204 334004|
|Website:|www.boltonbsca.com|
|**Current Trustees**||
|Hussain Ahmed Osman|Chairman|
|Ahmed Sarman|Secretary|
|Najeh Omeri|Treasurer|
|Mohamed Arale|Member|
|Ali Abdullah Awad|Member|
|Zamzam Abdi|Member|
|Secretary|Ahmed Sarman|
|Charity Registration Number:|1101649|
|Registered Office|2-16 Mayor Street|
||Bolton|
||BL3 5HT|
|Accountants|Berkley Heath|
||2 Redstone Road|
||Manchester|
||M19 1RB|
|Business address|2-16 Mayor Street|
||Bolton|
||BL3 5HT|
|Bankers Lloyds|Lloyds Bank|
||Daub Hill Branch|
||Bolton|
||BL3 6LS|
2
## **Bolton Solidairity Community Association**
## **The report of the trustees for the year ended 31 March 2022**
The trustees of B.S.C.A. are pleased to introduce this year’s annual report 2021/2022 together with the financial statement of the charity for the last 12 months ended 31st March 2022. Despite the B.S.C.A. facing many challenges this year, the organisation was able to continue to carry out many activities that benefit the local community in Bolton and beyond.
This report summarizes the activities and the progress that B.S.C.A. has implemented over the last 12 months and demonstrates how we support and involve within the local community.
During the last year, B.S.C.A. like other charities faced difficulties and tough challenges triggered by financial and economic stress which is caused by several factors including Covid-19 pandemic, Brexit and the war in Ukraine.
On behalf of B.S.C.A. I would like once more to take this opportunity to convey my deepest appreciation and thanks to the management committee, Staff and our dedicated Volunteers for their hard work, commitment that has enabled B.S.C.A. as an organisation to achieve many things that local community has benefited from B.S.C.A.
Finally, the trustees express their thanks to all funders and other partners that have helped the B.S.C.A. as a charity to have the capacity to develop and provide its crucial activities and services for the new and emerging communities in Bolton and beyond. B.S.C.A., would like to give special thanks to the following funders who provided financial support during the last year: Bolton at Home, Lloyds Foundation, The DWP, Igen Trust, Bolton CVS, Bolton Council, ESF, Voice4 Change, Bolton College, GMCVO, Bolton Carers Support, The Voluntary sector of Bolton and many more.
Without the funding support provided to us by the above mentioned funders and partners, it could not have been possible to help such a vast amount of the local community.
For many different reasons, this year has had its challenges and difficulties, But, I have to say that B.S.C.A. team have continued to put in a tremendous amount of time and efforts to secure the funding that covered the activity of the running projects.
This report was approved by the board of trustees on 9 January 2023.
Ahmed Sarman
On behalf of the Management Committee.
3
## **Bolton Solidairity Community Association**
## **The report of the trustees for the year ended 31 March 2022**
## **Who we are**
Bolton Solidarity Community Association (B.S.C.A.) was founded in 2002 and achieved registered charitable status in 2003. Over the last 20 years, B.S.C.A. has become a model of best practice for other charities in the area. Our background and our experience mean that we have unique insight across Bolton’s many communities. We are best-placed to offer you the understanding and the reach that you need to make a real difference.
## **B.S.C.A.’s Values are**
Integrity Working together Empowerment Respect and valuing others
## **Our Vision:**
Our vision is to improve the quality of life for disadvantaged, isolated and marginalised new and emerging communities in Bolton Borough.
We have the following aims to achieve this:
To reduce isolation among new and emerging communities in Bolton and support them to promote their cohesion and integration into the wider society
To reduce isolation among new and emerging communities in Bolton and support them to promote their cohesion and integration into the wider society.
To provide an accessible and welcoming venue that is a focal point for the community, a place for people to meet and where B.S.C.A. offer their services and activities.
To support young people to prevent their involvement in crimes and help them to improve their education achievement.
To improve employability skills of new and emerging communities in Bolton and also improve their involvement in main stream services.
To build a stronger and more sustainable organisation.
## **Membership:**
In-order to strengthen its performance as an organisation and its capacity B.S.C.A. is a member of the following platforms: Bolton CVS, NCVO, GMCVO, BME network and Bolton together.
4
## **Bolton Solidairity Community Association**
## **The report of the trustees for the year ended 31 March 2022**
## **Governance, Structure and Management**
## **Legal structure**
B.S.C.A. (Bolton Solidarity Community Association) is a registered charity since 2003. It is also a charitable company limited by guarantee having no shares. The charity is constituted by a Constitution. It is governed by the regulation set out in the Constitution and run by a diverse trustees from a different professional background.
## **B.S.C.A trustee’s responsibilities**
B.S.C.A.’s are led by trustees who volunteer their time to lead B.S.C.A.. They give their valuable time voluntarily and receive no benefits from the B.S.C.A. charity. B.S.C.A. trustees ensure that the charity is carrying out its purpose for members of the community benefit and also comply with the charity’s governing document.
The day-to-day work of the charity is overseen by the chief officer who is responsible to and reports to the trustees. The trustees are aware of the potential risks to the charity, both financial and otherwise. Therefore, strategies are in place to control these risks. All the trustees of the B.S.C.A. including the chair are elected once in every two years by the members of the organisation attending the Annual General Meeting.
The trustees met 6 times during the year to review the activities of the charity including the approval of the annual report and accounts as well as budgets, capital expenditure and to set out the fundraising date for the charity.
## **Policies:**
## **Reserve policy:**
In recent years B.S.C.A. has had a reserve policy. The purpose of our policy is to make the charity more resilient and at least protect the charity in the event of unforeseen circumstances. This year the charity operates a minimum unrestricted reserves account balance of £25.000. The B.S.C.A. trustees are working hard to ensure that level of reserves does not fall below this set figure.
## **Risk Management:**
B.S.C.A. trustees have assessed regularly review and assess if there is any risk faced by our organisation in all sections of our activities. The trustees of B.S.C.A. is satisfied that the Risk Management system is in place to mitigate exposure to the major risks including risks assessment, maintaining a risk register, which is reviewed annually. Where appropriate, systems or procedures have been established to mitigate the risk the organisation faces.
## **Financial review policy**
B.S.C.A. trustees to ensure that the financial management of the organisation is effective; the trustees have developed and used a financial management policy which is essential for the financial health of the organisation.
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## **Bolton Solidairity Community Association The report of the trustees for the year ended 31 March 2022**
## **The Need for our Services:**
Since the establishment of B.S.C.A., the demand for our service has been increasing year after year. One of the reasons for the increase in B.S.C.A.’s client service is that the number of new and emerging people from Bolton has increased over the last years. Also, some of the cases we dealt with our clients were more complicated and sometimes we need to make referrals to other organisations.
## **Fixed Asset**
Currently, B.S.C.A. as an organisation doesn’t have any tangible fixed asset. B.S.C.A. is in building it shares with Bolton Asylum and Mediation Team.
## **Volunteers**
B.S.C.A. activities cannot run without our volunteers. They actually carry out and participate in all the various activities that B.S.C.A. was doing during 2021/2022. Areas where our volunteers are most active include youth activities, homework club, women and girl’s activities and many more. Currently 35 volunteers are supporting B.S.C.A.’s projects and other activities.
Our organisation has a risk management policy which is a process of identifying, evaluating and controlling risks. During 2020/2021 the B.S.C.A.’s trustees carries out a review of major risks to which the charity is exposed and has an established risks register which is updated once a year.
## **Activities and achievements of the year (2021/2022)**
- FGM project
- - Unlocking wellbeing project
- - Work placement
- - Digital inclusion service
- - Substance misuse awareness - Outreach work - Bolton Unity Project (Social mixing program, summer walk, Men’s fitness, Black history month)
- - Talent match project
- - International women’s day
- - EU settlement scheme - Standing together project
- - Homework club - Employment project
- - Weekend sport activities
- - Partnership
- - Future plans
## **Client drop in advice sessions:**
The B.S.C.A. centre offers a range of advice and support services. B.S.C.A. client drop in is one of the services offered by B.S.C.A. to its clients. This service is one of the most important and vital services that B.S.C.A. staff and their volunteers to provide support to B.S.C.A. clients who come to the centre for help with various issues. Drop-in and appointment services are available for both young people and their parents. The advice includes education, housing, employment and local services.
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## **Bolton Solidairity Community Association The report of the trustees for the year ended 31 March 2022**
Clients require consultation and advice. In some cases, our clients need solutions to problems such as housing, utilities, health or education for their children. Issues related to this service are huge and different. If for-example some of the cases become difficult to solve, B.S.C.A. refer the clients to other organisation who can provide for further help.
B.S.C.A.’s client drop in advice is a service available for B.S.C.A. clients on Monday, Tuesday and Wednesday (three day service).
During 2021/2022 the numbers of cases we have dealt within this service were 3411 cases.
## **Flexible Support**
This Flexible support was a project whose duration was 12 months. During this project, support was given to 104 people, most of whom were given support and guidance to gain access to the labor market. In addition, customers of this flexible project were given ongoing employment training sessions, one to one consultation meeting and assessment based on the action plan.
This project also gave some of the customers the opportunity to get volunteering jobs. This project was not only aimed at helping its customers in terms of work but also helped the target group in terms of education, English language and social issues that affect a person’s life.
## **FGM Project:**
FGM (Female Genital Mutilation) is one of the projects that B.S.C.A. carried out during 2021/2022. In the past year, mainly two activities can be divided into the things that have been done about this project.
The first is the consultation and advice given to victims of FGM.
The second was the training provided to schools and other institutions in Bolton to raise the awareness about problems of FGM and how to prevent it. One of the aims of these trainings was to raise awareness about FGM and also understanding of the legal framework and to encourage the effective implementation laws against FGM.
There was also monthly gathering for FGM victims to share, discuss and learn from each other’s experience about FGM. During the period of 2021/2022 the project workers provided 87 one-toone advice sessions and 19 FGM community workshops. In additions to that, other useful FGM trainings were organized for schools and other institutions in Bolton.
## **Unlocking wellbeing project:**
The unlocking wellbeing is a project that involves with BAMER communities focusing mainly on carers and people who may have socio economic disadvantage. The objective of this project was about engaging and gathering evidence from these groups. The two main partners of this project were Bolton Carers Support and Bolton Solidarity Community Association.
At the time the students are working with B.S.C.A. to get work experience is an enormously valuable part of their education. It gives students the opportunity to spend time in our workplace to develop the skills they need for work. About 29 students have been helped by B.S.C.A. this year to get work placement experience from our organisation.
7
## **Bolton Solidairity Community Association The report of the trustees for the year ended 31 March 2022**
## **Work Experience:**
B.S.C.A. provides work placement experience to students who are looking for work placement while they are still in education. We usually give this work placement to year 10 students who usually spend one week working with different sections of the B.S.C.A. such as they youth activities section, client drop in, Admin and homework club section.
At the time the students are working with B.S.C.A. to get work experience is an enormously valuable part of their education. It gives students the opportunity to spend time in our workplace to develop the skills they need for work. About 29 students have been helped by B.S.C.A. this year to get work placement experience from our organisation.
## **Digital Inclusion Service**
B.S.C.A. has offered to our service users a digital inclusion service that supports them to be connected digitally with focus on well-being. We delivered the service using a mixture of telephone and online during this project. This project work has given our target group the opportunity to get access to support wellbeing connectivity which has had a positive impact on our beneficiaries’ mental health during the pandemic and beyond. Without this support tailored for them they would not access any support at all.
## **Substance misuse awareness (Khat)**
With this project (B.S.C.A. khat project), last year engaged with youth groups that represent Khat users in Bolton as well as those who have experience of Khat.
Khat users are offered sessions and workshops related to the impact of Khat use on personal health and social issues. From the activities with our service users the majority of Khat users we work with are now aware of the implications of Khat being classified substance. B.S.C.A. put a lot of work and resources to educate people from new and emerging communities on the legality of Khat, the implications of breaking the law and getting the right support to stop.
Other things that this project offered to Khat users include:
- Providing khat users with information on the health risks of Khat use.
- Providing diversionary activities.
From April 2021/2022 the project workers have organised 13 workshops through webinar and have conducted telephone advice sessions with 109 Khat users.
## **Outreach work**
Despite the difficult situation brought by Covid19, the B.S.C.A. volunteers and workers continue their vital work to reach out hard to reach people. In order for this outreach work to have a positive impact on the target group digital technology was used during Covid19.
To carry out outreach activities, B.S.C.A. workers and volunteers were dealing and communicating clients with phone, video and social media means. In 2021/2022 this activity, we supported 178 individuals.
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## **Bolton Solidairity Community Association The report of the trustees for the year ended 31 March 2022**
## **Bolton Unity Project**
## **Social Mixing Program**
One of the activities we have implemented in 2021/2022 as B.S.C.A. was the social mixing program. We have aimed to work with 80 people for that period, ages from 8-16 years living in various wards in Bolton with different backgrounds. Our main aim was to encourage cohesion amongst this target group through the medium of football activities. With this it was great opportunity for us to work with Bolton Wanderers in the community on this project and the sessions were delivered primarily from Pikes lane and Spa Road.
## **Summer Walk**
B.S.C.A. has worked with other organisations in this Summer Walk activity through the Unity Project, in which the following organisations have participated: Bolton Christian Community Cohesion, Bolton Wanderers in the Community, Bolton Interfaith Council, Bolton Solidarity Community Association, Bolton Council of Mosques and Bolton Hindu Forum.
The walking activity was held several times and everyone was welcome to participate. All the people who participated in this activity enjoyed it and the feedback was positive.
## **Men’s fitness**
Because of the various activities that B.S.C.A. has implemented through the Unity Project, men’s fitness was one of them, which was intended for adult males. This activity consisted of many sessions held every Tuesday in partnership with Bolton Wanderers. Fitness activity sessions were held at Slater field Community Centre. During this activity, the sessions were very beneficial to the participants and there were 15 Sessions where the participants learned how to do different fitness activities, the benefits of doing fitness and also the healthy diet that a person needs to use.
## **Black History Month**
Black History month was one of the other activities done through the unity project. In October 2021 Black History Month was held on Octagon in partnership with the Bolton Octagon Theatre. This was an open event, and it attracted many people to attend. The event was mainly about speeches related to Black History Month and the contribution of the black people. Poetry and other literature were also presented at the Octagon Theatre.
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## **Bolton Solidairity Community Association The report of the trustees for the year ended 31 March 2022**
## **Talent Match Project**
B.S.C.A. through Talent Match Project has empowered and worked with 25 young people during 2021/2022 and developed them to face the challenges they face. First of all, B.S.C.A. with the help of professional coaches assessed the level of education and skills and experience of the target group. Skills development that this project has helped the young people included: Confidence building, interview techniques, _Computer skills, how to use job search effectively and volunteering opportunities._
_There were also progressions related to apprenticeships, jobs and further education._
## **International Women’s Day**
B.S.C.A. women group working with other organisations through unity project organized international women’s day. The organisation of this day was to raise the role of the women in the life of the society.
During the event, the participants of the event were discussed themes which affect them as women and also they used the event as a launching pad to form ponds and encourage future working together. The number of women who attended this event was 57 people.
## **EU settlement scheme**
As we all know, the deadline for most of the people to apply to the EU scheme was 30th June 2021. The home office has created an EU settlement scheme for EU citizens to apply for residency in The UK. Before the deadline last year B.S.C.A. helped EU citizens living in Bolton, who do not have the access to down load applications that needed to be completed. Through this activity B.S.C.A. has helped 79 service users.
## **Standing together project**
During this project B.S.C.A. youth workers have worked very closely with young people from new and emerging communities in Bolton and ethnically black African. The way of working with youth included workshops and diversionary activities carried out by two youth workers using College and B.S.C.A. localities. The two workers were working with individual that have been referred to us through Operation Barter, GMP and other partners such as Bolton Council.
## **Homework Club**
The Covid-19 restrictions were in place for the most of the year in 2021. Because of these restrictions the B.S.C.A. homework club sessions were continued to support students via webinar. Some of the parents of B.S.C.A. homework club have complained that their students did not have access to benefit from the homework club sessions via webinar. This was due to the fact that the parents and their children did not have the devices or other technology equipment that would help them to access the homework club sessions. Although the homework club situation was different from before, the number of students using this system during 2021/2022 was 93 students.
10
## **Bolton Solidairity Community Association The report of the trustees for the year ended 31 March 2022**
## **Employment project**
The main objective of this project was to increase the opportunities for people from new and emerging communities in Bolton to find work. This project also helps people to get work experience through volunteer jobs. This project has helped 115 people identifying and tackling barriers to employment e.g. language, confidence and lack of experience and getting to know the internet issues such as how to do an effective online job search, CV building and also improve other skills that strengthen chances of these people getting a job.
## **Weekend sport activities**
B.S.C.A. youth workers offers weekend sports activities such as football sessions for young people. These sport activities are designed to boost young people’s sporting skills and act as a diversionary activity that keeps young people away from committing crimes and keep them using their time in a positive way.
The feedback we have received from the young people showed that weekend sport activities increased their physical fitness and also gave them the confidence to learn sports skills. The weekend sport sessions take place in different places across Bolton e.g. Pikes lane and Queens Park.
During the period 2021/2022 the workers and volunteers of the project organized about 67 sessions.
## **Partnership**
B.S.C.A. has a tradition of working with many other organisations in partnership and collaboration. Many things that B.S.C.A. has achieved during 2021/2022 are due to partnership with other organisations. Difficulties and challenges faced by B.S.C.A. have also been overcome through cooperation and partnership with other organisations.
Partnership and close collaboration with other organisations has led to us to work closely together, support each other, share best practice and share information and other things that are mutually beneficial.
## **Future plans:**
B.S.C.A. is still working and functioning as the organisation is facing different challenges such as the current financial crisis, Brexit difficulties etc. So future plans involve greatly increasing fundraising efforts and the organisation will focus more on enhancing the knowledge and ti f i di it l d i
The organisation will continue how and ways to secure sufficient funding for the B.S.C.A. activities. We also strive to strengthen partnerships with other voluntary organisation.
**B.S.C.A. Bolton Solidarity Community Association** www.boltonB.S.C.A.com
11
## **Bolton Solidarity Community Association**
## **The report of the trustees for the year ended 31 March 2022**
## **Statement of Trustees' Responsibilities**
The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent; and
- - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
- state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material departures disclosed and explained in the financial statements;
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. 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.
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 17 January 2023.
Ahmed Sarman Trustee
12
## **Bolton Solidarity Community Association**
## **for the year ended 31 March 2022**
## **Independent examiner's report to the trustees on the unaudited financial statements of Bolton Solidarity Community Association.**
I report on the financial statements of Bolton Solidarity Community Association for the year ended 31 March 2022 which comprise the statement of financial activities, the balance sheet, the cash flow statement and the related notes. These financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), under the historical cost convention and the accounting policies set out therein.
## **Respective responsibilities of trustees and examiner**
As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 144(2) of the Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Act, whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements.
- to keep accounting records in accordance with section 130 of the Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act.
- have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Berkley Heath Chartered Certified Accountants
The date upon which this report was completed is :- 17 January 2023
13
## **Bolton Solidarity Community Association Statement of financial activities for the year ended 31 March 2022**
|**Incoming resources**
Staff costs
Repairs
Insurance
Light and heat
Advertising
Telephone
Computer costs
Accountancy fees
General expenses
Net movement in funds
**Net Surplus / (Deficit)**
**Resources expended**
Donations
Grants
**Total incoming resources**
Total funds brought forward
**Total resources expended**
Rent, rates and service charge
Printing, postage and stationery
Community program
Legal and professional
Depreciation & amortisation
Interest and charges|**Unrestricted**
**Funds**
**£**
110
35,108
35,218
4,320
2,950
780
3,798
3,440
637
1,431
3,998
6,040
3,439
2,436
2,308
1,375
479
37,431
(2,213)
29,389
27,176|**Restricted**
**Funds**
**£**
-
160,615
160,615
135,041
-
-
-
-
-
-
-
-
24,159
-
-
-
-
-
159,200
1,415
156,456
157,871|**Total**
**Funds**
**2022**
**£**
110
195,723
195,833
135,041
4,320
2,950
780
3,798
3,440
637
1,431
3,998
30,199
3,439
2,436
2,308
1,375
479
196,631
(798)
185,845
185,047|**Total**
**Funds**
**2021**
**£**
120
240,537
240,657
87,350
4,687
1,150
840
3,145
3,087
492
1,251
2,810
16,098
2,230
2,409
1,820
179
206
127,754
112,903
72,942
185,845|
|---|---|---|---|---|
14
**Bolton Solidarity Community Association Income and expenditure account for the year ended 31 March 2022**
|**Income**
**Total expenditure**
All activities relate to continuing operations.
**Net retained surplus for the financial year**|**2022**
**£**
195,833
(196,631)
(798)|**2021**
**£**
240,657
(127,754)
112,903|
|---|---|---|
15
## **Bolton Solidarity Community Association Statement of Receipts and Payments at 31 March 2022**
|Notes
**Fixed assets**
Tangible assets
5
**Current assets**
Cash at bank and in hand
**Net current assets**
**Net assets**
**Funds**
Unrestricted funds
6
Restricted funds
7
**Creditors: amounts**
**falling due within one**|**£**
**£**
4,125
181,972
181,972
(1,050)
180,922
185,047
27,176
157,871
185,047
**2022**|**£**
**£**
5,500
181,097
181,097
(752)
180,345
185,845
29,389
156,456
185,845
**2021**|
|---|---|---|
The financial statements were approved by the Trustees on 2 Febuary 2022 and signed on its behalf by:
Ahmed Sarman Trustee
The notes on pages 15 to 18 form an integral part of these accounts.
16
**Bolton Solidarity Community Association Report and Accounts for the year ended 31 March 2022**
## **1 Accounting policies**
## **1.1.Accounting convention**
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) and follow the recommendations in 'Accounting and Reporting by Charities: Statement of Recommended Practice' issued in October 2000.
## **1.2.Incoming resources**
Voluntary income is received by way of donations and gifts and is included in full in the Statement ofFinancial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. The value of services provided by volunteers has not been included.
Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
## **1.3.Resources expended**
Resources expended are recognised in the year in which they are incurred.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
## **1.4.Tangible fixed assets and depreciation**
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
- Plant and machinery 25 % Reducing balance basis
## **2 Donations and grants**
|Donations and grants|**2022**
**Unrestricted**
**£**
35,218
35,218|**2022**
**Restricted**
**£**
160,615
160,615|**2022**
**Total**
**£**
195,833
195,833|**2022**
**Total**
**£**
240,657
240,657|
|---|---|---|---|---|
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## **Bolton Solidarity Community Association Report and Accounts for the year ended 31 March 2022**
## **3 Cost of generating funds**
|Staff costs
Rent, rates and service charge
Insurance
Light and heat
Printing, postage and stationery
Advertising
Telephone
Computer costs
Community program
Legal and professional
General expenses
**4 Management and administration**
Accountancy fees
Depreciation and amortisation
Bank charges
**5 Tangible fixed assets tangible**
**Cost**
At 1 April 2021
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book values**
At 31 March 2022
At 31 March 2021|**2022**
**£**
135,041
4,320
780
3,798
3,440
637
1,431
3,998
30,199
3,439
2,308
189,391
**2022**
**£**
2,436
1,375
479
4,290
**Tangible**
**assets**
**£**
30,964
30,964
25,464
1,375
26,839
4,125
5,500|**2021**
**£**
87,350
4,687
840
3,145
3,087
492
1,251
2,810
16,098
2,230
1,820
123,810
**2021**
**£**
2,409
431
206
3,046
**Total**
**£**
30,964
30,964
25,464
1,375
26,839
4,125
5,500|
|---|---|---|
17
## **Bolton Solidarity Community Association Report and Accounts for the year ended 31 March 2022**
|**6 Unrestricted funds**
Donations and grants
**7 Restricted funds**
Donations and grants|**1 April 2021**
**£**
29,389
29,389
**1 April 2021**
**£**
156,456
156,456|**Incoming**
**£**
35,218
35,218
**Incoming**
**£**
160,615
160,615|**Outgoing**
**£**
(37,431)
(37,431)
**Outgoing**
**£**
(159,200)
(159,200)|**31 March**
**2022**
**£**
27,176
27,176
**31 March**
**2022**
**£**
157,871
157,871|
|---|---|---|---|---|
## **Purposes of restricted funds**
Restricted funds that can only be used for particular restricted purposes as required by the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose.
18
]