Charity registration number 1107881 (England and Wales) Company registration number 05118504
LEEDS WEST INDIAN CARNIVAL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
LEEDS WEST INDIAN CARNIVAL
LEGAL AND ADMINISTRATIVE INFORMATION
Senior management T A B France Chairperson S M Bailey Treasurer N Cannonier Trustee S Howarth Trustee M Zakers Trustee K Williams Trustee E Jeffers Trustee L A Gumbs Trustee S Berkeley Trustee K Mills Trustee Charity number (England and Wales) 1107881 Company number 05118504 Registered office 82 Sheepscar Street North Leeds West Yorkshire LS7 3AF Independent examiner Beldenn Ltd First Floor 68 Uppermoor Leeds West Yorkshire LS28 7EX
LEEDS WEST INDIAN CARNIVAL
CONTENTS
| Page | |
|---|---|
| Trustees report | 1 |
| Independent examiner's report | 2 |
| Statement of financial activities | 3 |
| Statement of financial position | 4 |
| Notes to the financial statements | 5 - 7 |
LEEDS WEST INDIAN CARNIVAL
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 JANUARY 2025
The present their annual report and financial statements for the year ended 31 January 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Leeds West Indian Carnival's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Structure, governance and management
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The members, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
T A B France S M Bailey N Cannonier S Howarth M Zakers K Williams (Appointed 1 July 2024) E Jeffers (Appointed 1 March 2024) L A Gumbs S Berkeley (Resigned 31 October 2024) K Mills
The Trustees report was approved by the Board of .
S M Bailey
22 October 2025
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LEEDS WEST INDIAN CARNIVAL
INDEPENDENT EXAMINER'S REPORT TO THE OF LEEDS WEST INDIAN CARNIVAL
I report to the members on my examination of the financial statements of Leeds West Indian Carnival (the Leeds West Indian Carnival) for the year ended 31 January 2025.
Responsibilities and basis of report
As the of the Leeds West Indian Carnival (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the Leeds West Indian Carnival are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Leeds West Indian Carnival’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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 that in any material respect:
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1 accounting records were not kept in respect of the Leeds West Indian Carnival as required by section 386 of the Companies Act 2006.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
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4 the financial statements 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 financial statements 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 financial statements to be reached.
Beldenn Ltd
First Floor 68 Uppermoor Leeds West Yorkshire LS28 7EX 22 October 2025
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LEEDS WEST INDIAN CARNIVAL
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JANUARY 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 67,000 | 63,274 | |
| Charitable activities | 6,457 | 42,007 | |
| Investments | 2 | 398 | 249 |
| Total income | 73,855 | 105,530 | |
| Expenditure on: | |||
| Charitable activities | 70,732 | 122,932 | |
| Total expenditure | 70,732 | 122,932 | |
| Net income/(expenditure) and movement in funds | 3,123 | (17,402) | |
| Reconciliation of funds: | |||
| Fund balances at 1 February 2024 | 57,796 | 75,198 | |
| Fund balances at 31 January 2025 | 60,919 | 57,796 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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LEEDS WEST INDIAN CARNIVAL
STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2025
| Notes Fixed assets Tangible assets 3 Current assets Debtors 4 Cash at bank and in hand Creditors: amounts falling due within one year 5 Net current assets Total assets less current liabilities The funds of the Leeds West Indian Carnival Unrestricted funds 6 |
2025 £ 457 55,951 56,408 (1,975) |
£ 6,486 54,433 60,919 60,919 60,919 |
2024 £ 1,122 49,796 50,918 (1,188) |
£ 8,066 49,730 |
|---|---|---|---|---|
| 57,796 | ||||
| 57,796 | ||||
| 57,796 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 January 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the on 22 October 2025
S M Bailey
Company registration number 05118504 (England and Wales)
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LEEDS WEST INDIAN CARNIVAL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1 Accounting policies
Charity information
Leeds West Indian Carnival is a private company limited by guarantee incorporated in England and Wales. The registered office is 82 Sheepscar Street North, Leeds, West Yorkshire, LS7 3AF.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the Leeds West Indian Carnival's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The Leeds West Indian Carnival is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the Leeds West Indian Carnival. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the have a reasonable expectation that the Leeds West Indian Carnival has adequate resources to continue in operational existence for the foreseeable future. Thus the continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the in furtherance of their charitable objectives.
1.4 Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
1.5 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.
Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:
Plant and equipment 15% reducing balance Fixtures and fittings 25% reducing balance Computers 33% reducing balance
1.7 Taxation
The charity is exempt from corporation tax on its charitable activities.
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LEEDS WEST INDIAN CARNIVAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
2 Income from investments
| Unrestricted | Unrestricted | Unrestricted | |||
|---|---|---|---|---|---|
| funds | funds | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Interest receivable | 398 | 249 | |||
| 3 | Tangible fixed assets | ||||
| Plant and | Fixtures and | Computers | Total | ||
| equipment | fittings | ||||
| £ | £ | £ | £ | ||
| Cost | |||||
| At 1 February 2024 | 20,802 | 1,578 | 2,439 | 24,819 | |
| At 31 January 2025 | 20,802 | 1,578 | 2,439 | 24,819 | |
| Depreciation and impairment | |||||
| At 1 February 2024 | 13,245 | 1,119 | 2,388 | 16,752 | |
| Depreciation charged in the year | 1,376 | 172 | 33 | 1,581 | |
| At 31 January 2025 | 14,621 | 1,291 | 2,421 | 18,333 | |
| Carrying amount | |||||
| At 31 January 2025 | 6,181 | 287 | 18 | 6,486 | |
| At 31 January 2024 | 7,557 | 459 | 50 | 8,066 | |
| 4 | Debtors | ||||
| 2025 | 2024 | ||||
| Amounts falling due within one year: | £ | £ | |||
| Prepayments and accrued income | 457 | 1,122 | |||
| 5 | Creditors: amounts falling due within one year | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Bank overdrafts | 28 | 123 | |||
| Trade creditors | 783 | - | |||
| Other creditors | 14 | - | |||
| Accruals and deferred income | 1,150 | 1,065 | |||
| 1,975 | 1,188 |
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LEEDS WEST INDIAN CARNIVAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025
6 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 February 2024 Incoming resources Resources expended At 31 £ £ £ General funds 57,796 73,855 (70,732) Previous year: At 1 February 2023 Incoming resources Resources expended At 31 £ £ £ General funds 75,198 105,530 (122,932) |
January 2025 £ 60,919 January 2024 £ 57,796 |
|---|---|
7 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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