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← Sandwell Irish Community Association

2025-03-31-accounts

Registered number: 08451766 Charity number: 1107645

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Company, its Trustees and advisers 1
Trustees' report 2 - 6
Trustees' responsibilities statement 7
Independent examiner's report 8
Statement of financial activities 9
Balance sheet 10 - 11
Notes to the financial statements 12 - 24

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees

Kerry Flood Stephen Simcox Luke Cotterill Ian Cotterill Tia Hazel Chana Nicholas Bate

Company registered number

08451766

Charity registered number

1107645

Registered office

Langley Park Lodge 34 Langley High Street Oldbury B69 4SN

Chief executive officer

Chris Flood

Accountant

JMS Accountants Ltd 172 Lawnswood Road Stourbridge DY8 5LW

Bankers

Metro Bank One Southampton Row London WC1B 5HA

Page 1

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report together with the financial statements of the Sandwell Irish Community Association for the year 1 April 2024 to 31 March 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) as amended by Update Bulletin 1 (effective January 2015).

Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Foreword

As we mark 23 years of dedicated service to our local community, I reflect with gratitude on the organisation’s journey—and my own. This will be my final report as CEO, a role that has been an integral part of my life for nearly 15 years. When I first became involved in 1999, I could never have imagined the journey that lay ahead.

Over the years, I’ve had the privilege of meeting and working alongside countless people from all backgrounds and walks of life. These encounters have enriched me deeply, revealing the common ground and shared humanity that connect us all. This journey has broadened my perspective, deepened my understanding, and helped me grow—both professionally and personally.

The experiences I’ve gained have enabled me to contribute to shaping the organisation into what it is today. We’ve seen highs and lows, as any long-standing organisation does. But we’ve weathered the storms, learned from challenges, and emerged stronger—developing new skills, capabilities, and partnerships while continuing to deliver vital services to our community.

Throughout these years of change, one constant has remained: the people we serve. Some interactions have been challenging, many have been joyful, but all have been meaningful. We've shared moments of sorrow and celebration—each one offering a lesson, a glimpse into another person’s world, and a reminder of the strength and resilience of the people of Sandwell. It has been my honour to serve you.

As I step down as CEO, I do so with a full heart and a deep sense of gratitude. With the blessing of the trustees and, God willing, I hope to continue contributing in some capacity and to see where the next chapter leads. If the past 25 years are any indication, I’m sure the future will be just as fulfilling and eventful. Thank you—for the trust, the support, and the opportunity to walk this path with you

Chris Flood.

Council monitoring overview

Centre Outcomes achieved: April 2024-March 2025

Services, activities and support available from other VCS partners and the council including general information and advice:

Page 2

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

We have achieved 5 of the Six Strategic SMBC expected Outcomes

  1. The best start in life for children and young people v

  2. People live well and age well v

  3. Strong, resilient communities v

  4. A strong and Inclusive Economy v

  5. A connected and accessible Sandwell v

Break down of volunteers worked/volunteering opportunities created:

Community garden, Tuesday lunch club, physiotherapy students, events and planning, Christmas lights, day trip, summer club,

Sandwell Irish Community Association (SICA) Annual Report & Organisational Update Prepared by: Chris Flood (Executive Chair/CEO)

On behalf of the Trustees of the Sandwell Irish Community Association

Community Garden Project

Our ongoing community garden project continues to flourish and is now developing into a year-round initiative. The project has created opportunities for individuals of all ages and abilities to participate and engage with this valuable green space.

We continue to work with Powered by CAN, a youth service working with young people on various schemes. Jigsaw a groups that supports neurodivergent individuals and Sandwell lions who are a charity which supports good causes. There are potential opportunities to integrate aspects of the Langley Concept within this partnership. We aim to involve local young people as volunteers and ambassadors, contributing to the consultation process and helping to deliver the project’s long-term vision.

Collaborative Working

SICA remains committed to proactive collaboration and partnership development. We believe that networking and joint working enhance our collective knowledge, improve project outcomes, and allow us to share best practices with other community organisations.

By mentoring emerging groups and sharing our experience, we help them avoid common pitfalls, saving both time and resources.

Our current partnerships include :

Black Country Mental Health Team, Jigsaw, Solvay, Sandwell Metropolitan Borough Council (SMBC), Sandwell Changes, Langley Traders, Powered by CAN, Canal & River Trust, Well Life (University of Worcester), Waterside Care, Friends of Langley Park, Sandwell Lions, Friends of Barnford Park, British Cycling, and Public Health.

Each partner contributes a unique perspective, helping to create a well-rounded approach to our community projects and the generation of innovative ideas.

Summary of Services and Impact

Fall Prevention / Chair-Based Exercise

Our fall prevention and chair-based exercise programme remains a cornerstone of SICA’s health and wellbeing work. We continue to collaborate with physiotherapy students from the University of Worcester as

Page 3

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

part of their professional development.

These sessions have proven invaluable in promoting health innovation, sharing good practice, and gathering community insights. Feedback from participants helps us refine services and inform other local health initiatives. This ongoing engagement provides a continuous feedback loop that supports future health programme development.

Tuesday Friendship Group

This long-established group, running for over 30 years, faces challenges related to its ageing membership. While some members are resistant to change, we are exploring new ways to attract additional participants and refresh the group’s dynamic.

To support their continued viability, we have reduced room hire costs, enabling them to build funds for social activities such as summer outings and Christmas events. These measures are under ongoing review and discussion with the group.

Powered by Can Youth Groups

The youth programme remains active and impactful. While the male mentoring group did not progress as planned, both the mixed youth group and the Young Ladies’ Empowerment Group are thriving. We are currently in discussions about a new collaboration linked to the Langley Concept, with more details to follow as this partnership develops.

Art Class (SAFL)

SAFAL has been using Langley Lodge for over 20 years, offering much more than an art class. The group provides a creative outlet and safe space for individuals to socialise, share experiences, and support one another.

The diverse membership reflects the unifying power of art—it breaks down social barriers and fosters mutual understanding. Like many of our programmes, this initiative delivers vital, if sometimes intangible, mental health and wellbeing benefits.

Ukulele Class

The Ukulele Class has gone from strength to strength, building confidence, friendship, and self-esteem among participants. Individuals who could not play a note a year ago are now performing in concerts.

This remarkable progress is largely due to the dedication and skill of our tutor, Pete Williams, who brings over 40 years of musical experience to his teaching. Beyond the music itself, this group—like many others at SICA—provides invaluable informal mental health support through shared joy and camaraderie.

Jigsaw Neurodivergent Support Group

We are proud to support Jigsaw, an organisation that provides crucial assistance to neurodivergent individuals—many of whom might otherwise fall through the cracks of mainstream services.

When Jigsaw lost its previous premises, SICA provided immediate support by offering space at Langley Lodge. Initially, they paid rent, but following a loss of funding, we extended a rent-free period to help them regain stability. We are pleased to continue this partnership as they work to secure future funding.

General Support Services

While demand for some services has dipped slightly, certain areas—such as Irish passport enquiries, Irish Traveller support, and benefits guidance—remain consistent.

We continue to provide signposting for housing and domestic abuse support. Traveller support, in particular, continues to be delivered at the pace and comfort of those we assist. As one young Traveller mother said, “It’s nice to know you’re about.”

Page 4

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Informal conversations with residents in the local park often provide valuable insights into community sentiment, particularly around local issues such as cleanliness, anti-social behaviour, and petty crime. Sometimes, all that’s needed is a listening ear—and SICA is proud to provide that.

Performance

SICA consistently meets—and often exceeds—our council performance measures. Despite ongoing organisational changes, we continue to deliver core services while exploring new initiatives.

We actively seek feedback and embrace constructive critique, recognising that adaptability is key to serving a changing community. Our nearly 30 years of experience have taught us to innovate cautiously—expanding our horizons while maintaining financial and operational stability.

Our guiding principle remains simple: “If we can’t help, we probably know someone who can.”

Future Plans

Our future priorities include expanding and improving existing services while developing new initiatives based on community needs.

Upcoming projects will focus on biodiversity, environmental sustainability, and village enhancement. To support this growth, we plan to create a Development Officer post with outreach responsibilities. This role will strengthen our capacity to secure funding, coordinate projects, and maintain robust community engagement.

Our goal is continued improvement, innovation, and sustainable development for the benefit of all we serve.

Challenges and Opportunities

Like many organisations, SICA faces challenges—primarily related to funding and staffing. While we are fortunate to have dedicated volunteers, the absence of a dedicated business development function limits our ability to maximise opportunities.

The planned Development Officer post will address this gap, focusing on fundraising, project delivery, and organisational outreach. Although this role requires investment, we believe it will generate long-term returns by strengthening our funding base and enhancing service delivery.

With over 25 years of experience, SICA remains resilient and adaptable. We firmly believe that “out of adversity comes opportunity.” From humble beginnings as an advocacy group to our current position as an internationally recognised community partner, our journey is a testament to perseverance, partnership, and progress.

Chris Flood Executive Chair / CEO For and on behalf of the Trustees of the Sandwell Irish Community Association

Public Benefit

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Going Concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the company has

Page 5

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Financial Review

Our income was £36,936 and our expenditure was £42,905. General unrestricted reserves are £20,810 and restricted funds are £2,130 so remain at an acceptable level.

Reserves Policy

The company aims to hold general (unrestricted) reserves of 3 months running costs.

Structure, Governance and Management

Constitution

Sandwell Irish Community Association is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

Methods of appointment or election of Trustees

Sandwell Irish Community Association is governed by a board of Trustees who are elected and co-opted under the terms of the Memorandum of Association.

The Board appoint a Chief Executive to help manage the organisation along with the strategic development of the company.

Approved by order of the members of the board of _______ and signed on their behalf by: 16 December 2025

of the board of Trustees on

Luke Cotterill (Trustee)

Stephen Simcox (Trustee)

Page 6

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board _______ 16 December 2025 and signed on its behalf by:

of the board of Trustees on

Luke Cotterill (Trustee)

Stephen Simcox (Trustee)

Page 7

SANDWELL IRISH COMMUNITY ASSOCIATION (A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

Independent examiner's report to the Trustees of Sandwell Irish Community Association ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the Trustees of the Company (and 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 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 the Company's accounts carried out under section 145 of the Charities Act 2011 ('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 matters have come to my attention in connection with the examination giving me cause to believe:

  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.

Signed: Melissa Smith

Dated:

CIMA dip MA, MAAT

172 Lawnswood Road, Stourbridge DY8 5LW

Page 8

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other income
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net (expenditure)/income
Transfers between funds
15
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
-
18,651
135
18,786
24,755
24,755
(5,969)
3,323
(2,646)
23,456
(2,646)
20,810		 Restricted
funds
2025
£
-
18,150
-
18,150
18,150
18,150
-
(3,323)
(3,323)
5,453
(3,323)
2,130		 Total
funds
2025
£
-
36,801
135
36,936
42,905
42,905
(5,969)
-
(5,969)
28,909
(5,969)
22,940		 Total
funds
2024
£
150
62,018
-
62,168
47,041
47,041
15,127
-
15,127
13,782
15,127
28,909

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 12 to 24 form part of these financial statements.

Page 9

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee) REGISTERED NUMBER: 08451766

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
12
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
15
Unrestricted funds
15
Total funds		 437
21,492
21,929
(1,330)		 2025
£
2,341
2,341
20,599
22,940
22,940
22,940
2,130
20,810
22,940		 406
27,454
27,860
(1,585)		 2024
£
2,634
2,634
26,275
28,909
28,909
28,909
5,453
23,456
28,909

Page 10

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee) REGISTERED NUMBER: 08451766

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on _______ and signed on their behalf by:

16 December 2025

Luke Cotterill

(Trustee)

Stephen Simcox (Trustee)

The notes on pages 12 to 24 form part of these financial statements.

Page 11

SANDWELL IRISH COMMUNITY ASSOCIATION (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. General information

The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association in March 2013.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Sandwell Irish Community Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 12

SANDWELL IRISH COMMUNITY ASSOCIATION (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.4 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

2.5 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.8 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 13

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.9 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

3. Income from donations and legacies

Unrestricted
funds
2025
£
Donations
-
Total 2024
150		 Total
funds
2025
£
-
150		 Total
funds
2024
£
150

Page 14

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. Income from charitable activities

Unrestricted
funds
2025
£
Income from charitable activities - Sandwell
MBC
-
Income from charitable activities - Room hire
18,651
Income from charitable activities - The
Grimmitt Trust
-
Income from charitable activities - Cash for
Kids
-
Income from charitable activities - Sandwell
MBC
-
Income from charitable activities - The Henry
Smith Charity
-
Income from charitable activities - The
National Lottery Community Fund
-
Income from charitable activities - SCVO -
Warm Spaces
-
The British Triathlon
-
Total 2025
18,651
Total 2024
14,840		 Restricted
funds
2025
£
16,650
-
-
1,500
-
-
-
-
-
18,150
47,178		 Total
funds
2025
£
16,650
18,651
-
1,500
-
-
-
-
-
36,801
62,018		 Total
funds
2024
£
16,650
14,840
400
-
2,777
1,960
19,861
3,400
2,130
62,018

5. Other incoming resources

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Other incoming resources 135 135 -

Page 15

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2025
£
Sandwell MBC - wages
-
Room hire
24,755
The Grimmitt Trust
-
Cash for Kids
-
The Henry Smith Charity
-
The National Lottery Community Fund
-
SCVO - Warm Spaces
-
24,755
Total 2024
5,907		 Restricted
funds
2025
£
16,650
-
-
1,500
-
-
-
18,150
41,134		 Total
2025
£
16,650
24,755
-
1,500
-
-
-
42,905
47,041		 Total
2024
£
16,650
6,200
400
-
1,500
19,861
2,430
47,041

7. Analysis of expenditure by activities

Sandwell MBC - wages
Room hire
The Grimmitt Trust
Cash for Kids
The Henry Smith Charity
The National Lottery Community Fund
SCVO - Warm Spaces
Total 2024		 Activities
undertaken
directly
2025
£
16,650
2,989
-
1,500
-
-
-
21,139
20,665		 Support
costs
2025
£
-
21,766
-
-
-
-
-
21,766
26,376		 Total
funds
2025
£
16,650
24,755
-
1,500
-
-
-
42,905
47,041		 Total
funds
2024
£
16,650
6,200
400
-
1,500
19,861
2,430
47,041

Page 16

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7. Analysis of expenditure by activities (continued)

Analysis of direct costs

Wages and salaries
Events
Travelling
Facilitators
Volunteers travel & subsistence
Sundry expenses
Equipment
Total 2024
Wages and salaries
Events
Travelling
Facilitators
Volunteers travel & subsistence
Sundry expenses
Equipment
Total 2024		 Sandwell
MBC -
wages
2025
£
16,650
-
-
-
-
-
-
16,650
16,650		 Room hire
2025
£
502
804
419
609
525
3
127
2,989
1,135
The
National
Lottery
Community
Fund
2025
£
-
-
-
-
-
-
-
-
80		 The
Grimmitt
Trust
2025
£
-
-
-
-
-
-
-
-
400
SCVO -
Warm
Spaces
2025
£
-
-
-
-
-
-
-
-
900		 Cash for
Kids
2025
£
-
1,500
-
-
-
-
-
1,500
-
Total
funds
2025
£
17,152
2,304
419
609
525
3
127
21,139
20,665		 The Henry
Smith
Charity
2025
£
-
-
-
-
-
-
-
-
1,500
Total
funds
2024
£
17,190
2,495
-
980
-
-
-
20,665

Page 17

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7. Analysis of expenditure by activities (continued)

Analysis of support costs

Depreciation
Wages and salaries
Rent and rates
Electricity
Repairs and maintenance
Telephone
Equipment rental
Printing, postage, stationery
Lunches
Volunteers travel & subsistence
Cleaning
Water
Sundry expenses
Professional fees
Computers and software
Subscriptions
Insurance
Training
Refreshments
Total 2024		 Room hire
2025
£
293
6,605
-
3,552
2,181
850
3,502
372
284
-
823
534
(40)
890
737
271
700
78
134
21,766
5,065		 The
National
Lottery
Community
Fund
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
19,781		 SCVO -
Warm
Spaces
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,530		 Total
funds
2025
£
293
6,605
-
3,552
2,181
850
3,502
372
284
-
823
534
(40)
890
737
271
700
78
134
21,766
26,376		 Total
funds
2024
£
293
10,019
374
3,036
4,589
551
3,774
289
109
282
555
19
284
775
554
35
601
72
165
26,376

Page 18

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8. Independent examiner's remuneration

2025 2024
£ £
Fees payable to the Company's independent examiner for the independent
examination of the Company's annual accounts 750 675
Fees payable to the Company's independent examiner in respect of:
All other services not included above 90 100

Page 19

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £680) .

During the year ended 31 March 2025, expenses totalling £ NIL were reimbursed or paid directly to Trustee (2024 - £NIL to Trustee) .

10. Tangible fixed assets

Cost or valuation
At 1 April 2024
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Office
equipment
£
2,927
2,927
293
293
586
2,341
2,634

11. Debtors

Due within one year
Prepayments and accrued income		 2025
£
437
437		 2024
£
406
406

Page 20

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. Creditors: Amounts falling due within one year

Other taxation and social security
Pension fund loan payable
Other creditors
Accruals and deferred income		 2025
£
369
(113)
234
840
1,330		 2024
£
519
105
186
775
1,585

13. Operating Lease Commitments

Annual commitments under non-cancellable operating leases are as follows:

Office Equipment less than one year: £1,224 two to five years: £5,508

14. Financial instruments

2025 2024
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 21,492 27,454

Financial assets measured at fair value through income and expenditure comprise of assets held for trading and those financial assets designated as being held at fair value through profit or loss.

Page 21

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. Statement of funds

Statement of funds - current year

Balance at 1
April 2024
£
Unrestricted funds
General Funds - all funds
23,456
Restricted funds
Restricted Funds - all funds
5,453
Total of funds
28,909		 Income
£
Expenditure
£
18,786
(24,755)
18,150
(18,150)
36,936
(42,905)		 Transfers
in/out
£
3,323
(3,323)
-		 Balance at
31 March
2025
£
20,810
2,130
22,940

Page 22

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds - all funds
Restricted funds
Restricted Funds - all funds
Total of funds		 Balance at
1 April 2023
£
11,596
2,186
13,782		 Income
£
14,990
47,178
62,168		 Expenditure
£
(5,907)
(41,134)
(47,041)		 Transfers
in/out
£
2,777
(2,777)
-		 Balance at
31 March
2024
£
23,456
5,453
28,909

16. Summary of funds

Summary of funds - current year

Balance at 1
April 2024
£
General funds
23,456
Restricted funds
5,453
28,909
Summary of funds - prior year
Balance at
1 April 2023
£
General funds
11,596
Restricted funds
2,186
13,782		 Income
£
Expenditure
£
18,786
(24,755)
18,150
(18,150)
36,936
(42,905)
Income
£
Expenditure
£
14,990
(5,907)
47,178
(41,134)
62,168
(47,041)		 Transfers
in/out
£
3,323
(3,323)
-
Transfers
in/out
£
2,777
(2,777)
-		 Balance at
31 March
2025
£
20,810
2,130
22,940
Balance at
31 March
2024
£
23,456
5,453
General funds
Restricted funds
28,909

Page 23

SANDWELL IRISH COMMUNITY ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Tangible fixed assets
2,341
Current assets
21,929
Creditors due within one year
(3,460)
Total
20,810		 Restricted
funds
2025
£
-
-
2,130
2,130		 Total
funds
2025
£
2,341
21,929
(1,330)
22,940

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2024
£
2,634
22,407
(1,585)
23,456		 Restricted
funds
2024
£
-
5,453
-
5,453		 Total
funds
2024
£
2,634
27,860
(1,585)
28,909

Page 24