2025-03-31-accounts

Charity registration number 1109403 Company registration number 05038048 (England and Wales) YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustees Salem Ahmed Imad Almufiehi Ali Yahya Saeed dsiem Al-muflahi Mohamed Alsalahi Zachariah Muflihi Ammar Saeed Mohamed Abdulrub Charity number (England and Wales) 1109403 Company number 05038048 Registered office Greets Green Access Centre Tildasley Street West Bromwch Bimiingham B70 9SJ Independent examiner Mohammed Yaseen ACCA Soho House 362 - 364 Soho Road Bimiingham B21 9QL

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED CONTENTS Page Trustees Report Independent examinerfs report Statement of financial activities Balance sheet Notes to the financial statements 10-16

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their report th the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Chanties.. 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 2019). Objectives and activities Objectives and aims The main aims and objectives of YCA are as follows'.- 11 To develop a community based organisation that seNes the needs and aspirations of the Yemeni population and the wider community in Sandwell 21 Developing a cultural identity for youth 31 Providing advice and information 41 Providing a point of referen￿ and access for other groups within Sandwell The YCA provides services and activities to the community in the following areas:_ 11 Education and Training 21 Social Welfare 31 Health Development 41 Youth Development 51 Cultural Activities Public benefit The charity is a public benefit entity and the trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewng the charities aims and objectives. Main activities undertaken during the year contribute to the charity's purpose for the public benefit.

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance 1. Introduction The Yemeni Community Association (YCA) is pleased to present it5 Annual General Meeting (AGM) report for the period April 2024 to March 2025. This year has been marked by significant achievement, resilience, and growth across all areas of Se￿iCe delivery. Despite funding changes. local challenges, and increasing community need, YCA continued to provide high-quality, culturally sensitive support to residents across Sandwell. Across our education, health. youth v￿rk, and cultural programmes, the organisation engaged over 350 beneficiaries, demonstrating both the depth of community reliance on YCA and the sustained impact of our services. 2. Education, ESOL & Skills Development YCA continued to deliver a wide range of leaming opportunities that address language barriers, improve employment prospects, and promote social inclusion. Let's Talk English 54 learners enrolled 3 weekly classes delivered Self-funded following the end of Lottery Vkllbeing fvnding High demand demonstrating essential need for a¢￿ssible conversational English SLN ESOL- Main Site (Sandwell Consortium) 40 learners across two levels 60 Guided Learning Hours per learner Smooth transition maintained following tutor departure in April 2025 ESOL- Wednesday Classes 39 learners 76 Guided Leaming Hours Independently sustained after Lottery-fijnded project ended SLN ESOL- Cradley Heath 12 learners, 1 volunteer 60 Guided Leaming Hours Relocation required due to planned centre demolition Skills for Sandwell 27 participants supported with CVS, job searches and interview preparation Personalised 1-t(>1 interventions until programme dosure in March 2025 Reach & Reconnect (Digital Inclusion) 46 participants Digital literacy, IT skills, and health-awareness sessions Improved digital independence and confidence among residents Overall Impact Across all adult leaming programmes, 218 people accessed language, digital and employability support. These services have been critical in enabling residents to integrate. find work. and participate fvlly in community life. 3. Health & Wellbeing: Cancer Support Programmes YCA continues to play a key role in reducing health inequalities by offering tailored, culturally appropriate cancer support.

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Let's Talk Hope The Let's Talk Hope project provides peer support. emotional wellbeing assistan￿. and practical help to individuals and families affecled by cancer. Key activities included= Drop-ins, home visits, welfare checks Emotional and cultural support for those facing diagnosis or treatment Collaboralion with health and voluntary partners Growing reputation across Sandwell as a trusted support servi Community Cancer Connectors {CCC) A major 2.5-year programme funded by Macmillan (£670,000) and managed by Black Country ICB, delivered in partnership with leading community organisations. Key achievements Awareness sessions delivered in community ￿ntres. mosques. women's groups. colleges and social groups One-to-one support, signposting and navigation of cancer services Representation at health panels, conferences and public events Important community insight gathered around cancer myths, stigma and barriers to screening Impact These two programmes have improved can￿r literacy, increased early support-seeking behaviour, and strengthened links be￿een communities and clinical services. 4. Youth Programme The Youth Programme engaged 136 young people. delivering academic support, structured activities, and gender- specific youth provision that promotes wellbeing and resilien￿. Tuition Centre 30 students supported (KS2 & KS4) 21 tuition sessions delivered 85 % improved Englishlmaths performan 900h reported increased confidence and motivation Holiday Activities & Food Programme (HAF 3 major holiday schemes delivered 100+ young people engaged 45 activity sessions 600+ healthy meals provided 950/0 leamed new skills,. 80Qkn reported improved wellbeing Males Only & Females Onty Youth Clubs 52 weekly sessions 86 regular participants {58 girls, 28 boys) 88 % reported increased confidence and soaal skills Safe, culturally appropriate youth spaces Impact The programme has strengthened youth resilien￿, reduced social isolation, and provided vital personal and academic development.

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 5. Cultural Centre & Community SeNices The YCA Cultural Centre remains a vibrant community hub offering faith-based. educational and wellbeing services. Tahfeedh School Popular Quran. Tajweed and Islamic studies dasses Delivered by qualified, DBS-checked teachers Provision for children (7-18) and adults Daily Prayers & Jumu'ah Centre open for all daily prayers Approx. 400 attendees at Friday and Eid prayers Bilingual khutbah Covering wellbeing, family issues, PREVENT, environment and social topics Ramadan Programme Tarawih, Tahajud and I'tikaaf Fundraising for local and international causes Counselling Services Free support delivered by a qualified counsellor Issues addressed include anxiety. depression, PTSD. trauma, relationships. addiction and low self-esteem Workshops & Seminars Weekly Seerah study circle Plans for expanded learning sessions Maintenance & Sustainability Continuous improvement and deep cleaning of facilities Ongoing campaigns to grow standing-order donor base The centre remains dependent on public generosity to remain sustainable and debt-free

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financial review Financial position Overall, YCA has raised funds totalling £481,908 wth the expenditure for the year totalling £461,431 leaving the organisation with a surplus of £20,477. This leaves £1,394,499 in our funds to be carried forward at 31 March 2025. The financial future is looking healthy, the Conference room rental at the Greets Green Access Centre and room rental at Lodge Community Centre are steadily getting better. The YCA continues to explore grant opportunities to help provide the services that the local community need and have been relatively successful. Donations from the YCA Cultural Centre Masjid have been steady from our generous congregation who are happy to donate for the masjid and to keep it one of the organisations most successful projects. Another long-term future plan we have is to try and raise funds to purchase the lease of the YCA land adja￿nt to the centre from SMBC to increase parking availability. Negotiations have started., however, it could be a number of years before this becomes reality- Conclusion This year reflects the YCA'S dedication to supporting the diverse needs of Sandwell's communities. Through sustained delivery across multiple programmes, the organisation has= Supported over 350 individuals strengthened partnerships with health, education and Community organisations Demonstrated financial resilience by self-funding essential SeNi￿S where necessary Expanded culturally sensitive provision in health. youth engagement, skills development and community support The continued trust placed in YCA by residents. funders and partners demonstrates the organisation's vital role as an anchor institution in Sandwell. YCA remains committed to delivering inclusive, high-quality services that empower residents, reduce inequalities. and build stronger. healthier communities. Reserves Policy The Trustees have established a policy whereby the unrestricted fvnds not Committed or invested in tangible fixed assets I'the free reserves,) held by the charity should be approximately six months of the resources expended. Funding Policy YCA is committed to sustainable development and management practices to support and enhance our activities and ideas in all areas of our organisation. We ensure fund management is an integral part of our decision making processes. To achieve this policy, we adopt a structured management approach to minimise adverse outcomes in all our activities. Funds held at 31 March 2025 were as follows:_ Unrestricted funds General funds: £139,804 Designated funds.. £200,000 Restricted funds.. £1,054,695 The trustees agreed to create a designated fund for the purpose of future capital projects. Refer to note 16 on page 16 for further details.

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structure, governance and management Governing document The Yemeni Community Association was first established in 1997 and on 12 August 1998 became a registered charity and held its first elections to nominate the YCA Management Committee. On 9 February 2006 the Association incorporated and became Yemeni Community Association in Sandwell Limited (YCA). On 1 April 2006, operations commenced through the Limited Company. The Charity is controlled by its governing document. a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the CompaniesAct 2006. Recruitment and appointment of new trustees YCA continuously strives to identify suitably skilled and experienced people from all communities. Trustees are appointed or reappointed at the Annual General Meeting in accordan￿ with the Articles of Association. Organisational structure The YCA constitution provides for a minimum of four and a maximum of nine Management Committee members, these members being elected at the annual general meeting by YCA members. In addition, the Management Committee may appoint an additional uFopted members., however. these have no voting rights on the Committee. Key management remuneration No remuneration directly or indirectly, out of the fvnds, was paid or is payable for the year to any Management Committee member or to any person or persons known to be connected wth any of them. The trustees, 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= Salem Ahmed Imad Almuflehi Ali Yahya Saeed Wasiem Al-MLfflahi Mohamed Alsalahi Zachariah Muflihi Ammar Saeed Nadia Hafedh Mohamed Abdulrub (Resigned g May 2025) This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. The trustees report was approved by the Board of Trustees. Salem Ahmed Trustee 14 November 2025

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED I report to the trustees on my examination of the financial statements of Yemeni Community Association In Sandwell Limited (the ) for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the (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 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 '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 examinerfs statement Since the 's gross income exceeded £250,000. the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the examination because l am a member of UK, which is one of the listed bodies. 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= accounting records were not kept in respect of the as required by section 386 of the Companies Act 2006. the financial statements do not accord with those records- or 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 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. M Y6uee l Y39evn i Def l ?.J25 09-.20.-33 GMT) Mohammed Yaseen ACCA Soho House 362 - 364 Soho Road Birmingham B219QL 14 November 2025

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Totsl Unrestricted UM￿triCted Restricted funds fvnds fvnds doslgnated general 2024 2024 Total fvnd¥ nds de86gnatsd 2025 filnds general 2025 202S 2025 2024 2024 Income from.. Donations and lega¢ie5 Investments 86,735 111,120 284.053 370.788 111.120 110.017 88.403 293.802 403,819 88,403 Total lThcom8 197,855 284.053 481.908 198.420 293.802 492,222 8ndi￿re on- Charitable acti¥rtEs 206,470 254.961 461.431 194.032 241,468 435,500 Net Incomollexpendlturel for the year bofore transfor8 18,6151 29.092 20.477 4.388 52,334 56,722 Gross transfer5 be￿een fund5 1100,0001 1W,000 Net movempnt in fvnds 1108.6151 1tx).000 29.092 20.477 4.388 52.334 56,722 Fund balances at 1 April 2024 248.419 1￿.000 1.025.603 1.374.022 244.031 100.000 973.289 1.317,300 Fund balance8 at 31 March 2025 139,804 2W.000 1.054.695 1.394.499 248.419 100.000 1.025.603 1.374,022 The statement of finanaal actwities indudes all gains and lows recognised in the year. l income and expenditure derive from contsnuing aCti￿￿eS. The statement offinanoal activthes ￿$0 comOs wth Ihe requirementsftjran inr>)me and expenditure a(>xJunt underthe Compans Ad 2006.

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets Investments 10 11 761.098 244.031 772.524 244.031 1,005,129 1,016,555 Current assets Debtors Cash at bank and in hand 12 40,249 409,556 24,671 364,122 449,805 388,793 Creditors: amounts falling due within one year 14 (60.435) (31.326) Net current assets 389.370 357.467 Total assets less cur￿nt liabilities 1,394,499 1,374,022 Income funds Restricted funds - general Unrestricted funds - designated Unrestricted funds - general 1,054,695 200,000 139,804 1,025,603 100,000 248,419 1,394.499 1,374,022 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 March 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 finanaal statements. The members have not required the company to obtsin an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordan￿ with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Trustees on 14 November 2025 Salem Ahmed Trustee Company registration number 05038048

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information Yemeni Community Association In Sandwell Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Greets Green Access Centre, Tildasley Street, West Bromwich, Birmingham, B70 9SJ. 1.1 Accounting convention The financial statements have b￿n prepared in accordance with the '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 Chanties= 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 is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. 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 concem At the time of approving the financial statements, the trustees have a reasonable expectation that the has adequate resources to continue in operational existence for the foreseeable fvrture. Thus the trustees continue to adopt the going COn￿M basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds can be used in accordance ￿fjth the charitable objectives at the discretion of the trustees. Designated funds are unrestricted funds eamiarked by the trustees for particular capital projects. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or Ythen funds are raised for particular restricted purposes. 1.4 Income All income is recognised in the Statement of Financial Activities On￿ the charity has entitlement to the funds, it is probable that the income ￿￿11 be received and the amount can be measured reliably. 1.5 Expenditure Expenditure is accounted for on an accruals basis and has been classtfied 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 or valuation, net of depreciation and any impaimient losses. Depreciation is recognised so as to write off the cost or valuats-on of assets less their residual values over their useful lives on the following bases= Long Leasehold Fixiures and fittings over the lrfe of lease 200A on cost The gain or loss arising on the disposal of an asset is detemiined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 10-

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued) 1.7 Investment properties Investment propety, which is propety held to eam rentals andlor for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss. 1.8 Taxation The charity is exempt from corporation tax on its charitable activities. 1.9 Pension costs and other pOst-￿tireMent benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 11

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Donations and legacies Unrestricted Restricted funds funds general 2025 Total Unrestricted Restricted funds funds general 2024 Total 2025 2025 2024 2024 Donations and gifts Grants 103,092 180,961 103,092 267,696 115,709 178,093 115,709 288,110 86,735 110,017 86,735 284,053 370,788 110,017 293,802 403,819 Donations and gifts Donations Subscriptions 81,152 21,940 81.152 21.940 99,069 16,640 99.069 16.640 103,092 103,092 115,709 115.709 Grants receivable for core activities scvo Advice BBC Children in Need Big Lottery- Wellbeing Project Controlling Migration Fund Sandwell Consortium- Reach& Reconnect Community Matters Sandwell Consortium SLN Main Grant Mercy Relief Mcmillan Islamic Relief COLT Skills for Sandwell Social Inclusion Luncheon Club Summer Play Scheme Sandwell Consortium- SHIP Programme Tudor Trust 8,782 8,782 17,161 6.494 18,661 18.661 17,161 6,494 70,047 70,047 17,829 17,829 15,032 15.032 19,937 9,945 19.937 9,945 15,965 15,965 37.560 37.560 37,560 10,500 37,560 10,500 50,522 23,400 1,374 14,716 50,522 23.400 1.374 14.716 17,175 17,175 23,307 17,175 17,175 17,028 23,307 17,028 17,984 17.984 32.000 19,652 19,652 36.000 32.000 36,000 86.735 180,961 267.696 110.017 178,093 288,110 12-

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Investments Unrestricted Unrestricted funds funds 2025 2024 Income from investments Interest received Rents re￿iVed 17,525 4,080 89,515 15,300 3,271 69,832 111,120 88,403 Charitable activities Charitable Charitable Expenditure Expenditure 2025 2024 Pensions Depreciation and impairment Employers Nl Refreshments Sessional workers Subscriptions Wages Donations 575 17,776 10,043 36,491 22,379 2,537 200,557 7,537 16.252 9.369 48.942 21,509 2,923 196,240 1,606 297,895 296,841 Share of support costs {see note 5) Share of governance costs (see note 5) 145,204 18,332 134.851 3.808 461,431 435.500 Analysis by fund Unrestricted funds - general Restricted funds - general 206,470 254,961 194,032 241,468 461,431 435,500 13-

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs Support Governance costs costs 2025 Support Governance costs costs 2024 Bad debts Bank charges Cleaning Computer expenses Consultancy fees Equipment expensed Insurance Light and heat Motor expenses Premises expenses Printing, postage and stationery Professional and consultancy fees Rates Repairs and maintenance Telephone Staff training & welfare Audit fees Legal and professional 11,499 316 996 8,198 3,865 3,392 4.086 68.292 427 12.109 11,499 316 996 8,198 3,865 3,392 4.086 68.292 427 12,109 14,358 795 1,377 3,666 1,950 2,487 5,870 42,346 3,187 18.544 14,358 795 1,377 3,666 1,950 2,487 5,870 42,346 3,187 18,544 10,399 10,399 3,968 3,968 1,684 2.038 1.684 2.038 1.120 4.125 1,120 4,125 5.172 10,477 2,254 5.172 10,477 2,254 3,300 15,032 21,831 8,496 730 21.831 8,496 730 3,175 633 3,300 15,032 3,175 633 145,204 18,332 163,536 134,851 3,808 138,659 Analysed be￿een Charitable activities 145.204 18.332 163,536 134.851 3,808 138,659 Net movement in funds 2025 2024 The net movement in funds is stated after chargingl(crediting)'. Fees payable for the independent examination of the charity's financial statements Depreciation of owned tangible fixed assets 3,300 17.776 3,175 16.252 Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. 14-

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number 14 Employment costs 2025 2024 Other pension costs 575 There were no employees whose annual remuneration was more than £60.000. Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 10 Tangible fixed assets Long Fixtures and Leasehold fittings Totsl Cost At 1 April 2024 Additions 877,742 28,317 6,349 906.059 6,349 At 31 March 2025 877,742 34,666 912,408 Depreciation and impainnent At 1 April 2024 Depreciation charged in the year 121,158 11,683 12,376 6,093 133,534 17,776 At 31 March 2025 132,841 18,469 151,310 Carrying amount At 31 March 2025 744,901 16.197 761.098 At 31 March 2024 756,584 15.940 772.524 11 Investment property 2025 Fair value At 1 April 2024 and 31 March 2025 244,031 15-

YEMENI COMMUNITY ASSOCIATION IN SANDWELL LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Debtors 2025 2024 Amounts falling due within one year: Trade debtors Other debtors 37.365 2.884 23.502 1.169 40,249 24,671 13 Loans and overdrafts 2025 2024 Bank loans 7,357 723 Payable within one year 7,357 723 14 Creditors: amounts falling due within one year 2025 2024 Notes Bank loans Other taxation and social security Trade creditors Other creditors 13 7,357 6,770 10.342 35.966 723 3,881 5.455 21.267 60,435 31.326 15 Retirement benefit schemes 2025 2024 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 575 The operates a defined contribution pension scheme for all qualifying employee5. The assets of the scheme are held separately from those of the in an independently administered fund. 16 Designated funds YCA has set aside £200,000 as designated fvnds to purchase the lease of the YCA land adjacent to the centre from SMBC to increase parking availability. 17 Related party transactions There were no disdosable related paty transactions during the year (2024 - none). 16-

Accounts for YCA

Final Audit Report

2025-12-12

Created: 2025-12-11 By: BAY Accountants Ltd ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAFxg4_9bVqE3JU1VbMwIC4j6prMwhDIbl

"Accounts for YCA" History

• Document created by BAY Accountants Ltd ([e-mail])

2025-12-11 - 9:39:40 AM GMT

Document emailed to [e-mail] for signature

2025-12-11 - 9:40:45 AM GMT

• Email viewed by [e-mail]

2025-12-11 - 3:38:40 PM GMT

• Signer [e-mail] entered name at signing as Salem Ahmed 2025-12-12 - 10:37:58 AM GMT

• Document e-signed by Salem Ahmed ([e-mail]) Signature Date: 2025-12-12 - 10:38:00 AM GMT - Time Source: server

Agreement completed.

2025-12-12 - 10:38:00 AM GMT