All Nations Community Centre Annual Report and Financial Statements For the Year Ended 30th September 2024
All Nations Community Centre Contents Page Administrative Information Trustees, Report 4t07 Statement of Financial Activities Balance Sheet
All Nations Community Centre Legal and Administrative Information Charity No: 1111832 Company No: 05565870 Trustees Verona Vidal Sharon Bryan Albert Gardiner Elaine Gordon Principal place of buslness 61- 63 Chase Lane Eastern Avenue Gloucester Registered address 61- 63 Chase Lane Eastern Avenue Gloucester GL4 6PH Bank HSBC Cheltenham Gloucestershire GL50 ILR Accountants TaxAssist Actountants 152 Bristol Road Gloucester Gloucestershire 332 GLI 5SR
All Nations Community Centre Tru5tee5' Annual Report for the year 30 September 2024 The Board of Trustees are pleasd to present their annual report. The trustees, who are also the directors of the charity for the purposes of Companies House Act 2006, present their report with the financial statement of the year ending September 2024. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum 2nd Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to small charities preparinE their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFR51021 (effective 01 January 20151. The aim of the organisation in line with the memorandum and articles of association are to.. Promote the benefit of the inhabitants of the city of Gloucester and in particular such inhabitants who are of African Caribbean descent. The principal activities are focussed on enriching the lives of the residents of Gloucester and the surrounding areas, particularly those of African - Caribbean descent, association, connection and friendship through., Social engagement and entertainment Enhancing education and recreation activities Community participation and enrichment The All Nations Community Centre IANCCI is a registered charity with a trading subsidiary arm which commenced trade in October 2019. The Charitvs trading subsidiary, A51 Nations Social Club IANSC Ltd), has retained its popularity in 2022-23, and continue5 to Pay a regular Imonthlyl rent to the Charity. In addition, the subsidiary and the Charity are increasingly working together to achieve the aims of the Charity.. All Nations Social Club continues to generate income for the centre, which has gone into maintaining the building. ANCC. wish to extend its thanks to ANSC for taking a lead role in managing the maintainance work programme of the centre. Appolntment of Commlttee members The Charity may from time to time by ordinary resolution may increase or reduce the number of committee members. As well as appoint any person to be a registered officer interested in furthering the objects to either to fill a casual vacancy or ès an addition to the existing management structure. It remains the policy and requirement of the centre, that all ANCC committee members must complete an application form. Committee members are required to under5t2nd the centres governing document, its charitable objectives, values and fundamental areas. As well as its procedure on code of conduct and conflict of interest. Structure, Governance and Management All Nations Community Centre is a charitable company limited by guarantee incorporated on 16" September 200S and registered as a charity on 26, October 2005. The Company wa5 established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound member are reauired to contribute an amount not exceedinR £1.00. Responsibilities of the Trustees The Board of Trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standèrds (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each f1nancial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparinE these financial statements, the trustees are required to: Select suitable accounting policies and apply them consistentlv-
Observe the Charities SORP,. Make judgements and estimates that are reasonable and prudent. State whether applicable accounting standards and statements have been followed, subject to any material dep8rtLJre5 disclosed and explained in the financial statements; and Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the ch2rity and enable them to ensure th8t the financial statements comply with the Charities Act 2011 the applicable Charity (Accounts and Reports1 Regulations and the provisions of the trust deed. 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. Governance and Management During the financial period, the Trustees hève held monthly meetings to include the AGM. Hire and Safety, A standard 8ookinE Form is used for all hires, and every new hirer is given a "guided tour" of the facilities and Rlsk Management,. review of the risks faced by the centre are assessed, to establish the ongoing requirement for resource membershi the membership of the centre is open to all persons over the age of 18 years The Trustees oversee the strategic direction and implementation of rule5 and policy of the centre and take collective responsibility for all legal, financial and risk matters. Plus, the coordination of health and safety. The company is limited by guarantee, has no share capital, with charitable status. In the event of liquidation, the liability of each Achievements and Performance Partnership5 and Connectivitv continue working a number of local community groups.. Black Elder5 Day Centre, Ebony Community Carers Group and Gloucester Windrush Meal VentLJre, statutory organisations in compliance with the business model and aims and mission of the centre Marketing and protnotion of the centre undertaken through the various platforms to inc5ude a bi-monthly newsletter, information points, our website and social and multi-media platforms. Use of Assets- use of the centre for rent and hire remains the main source of income, other soci31 activities that add value to the community were also undertaken during the year Cultur31 Programme and Activities Core work includes ensuring the needs of the African C2ribbe3n descent communities are supported. Presently supporting the Wednesday Club and Friends of ANCC, who have hosted a range of activitie5 attracting around 300 children/families throughout the year. Provision of a community wellbeing hub- One of our objectives and purpose is to continue to Serve the community and to assist with addressing the issues that affect our members and users with a particular focus on people from African/Caribbean communities. Modernisations of Accounts function, by using online system IDextl to retain invoices and receipts as the first phase of making improvements to processes and controls in the accounting records. Our trading subsidiary arm, All Nations Social Club, opens 3 days a week. Financial Review In summary tot31 income for the year was £59, 12512023.. £34,701), with expenditure of £30,97612023.. £26,524). The net income of Restricted grants of £17,00012023.. £ Nill were received in the year, with £1,176 funds being carried forward to future expenditure) Of these grants £12,5000 was received to replace the heating system All Nations Community Centre continues to support a vast range of project5 that supports some of the most vulnerable people in Gloucester and its surrounding areas. All Nations Community Centre still operates a trading subsidi3ry arm, All Nations Social Club. Trustees are considering the sustainability of this model
We maintain good relationships with existing partners. working with statutory organisations that continue to support common aims and the management of provisions required to meet the needs of our service users. Reserve5 The ANCC Board of Trustees has considered the continued activities and life of the Charity and reserves required to maintain the work of the charity. The ANCC Board of Trustees are very aware that the continued existence of the Charity is to some extent dependent on the level of funds held and as such a concerted effort is always being made to add to these funds on an annual basis going forward. Future plan Continue to develop a program in line with the constitution and licences focus on the DCMS VCSE funding to be able to complete much needed building work improving the centres overall energy efficiency and sustainability. Build board capacity due to reduction in capacity Priorltles for 202412025 Continue working on point below with the main focus being building board and leadership capacity and focusing on building repair which are well overdue Training of Trustees/Directors to ensure that they understand and are able to perform their roles and responsibilities Review of Constitution to ensure that It is fit for purpose Modernising account system and communication Development of partnerships and projects Developing our policies and procedures Repair and maintenance of the building The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Albert Gardiner Trustee Date: 02.5 - 2Ghl-
All Nations Community Centre Annual Accounts for the year ended 30 September 2024 Restricted income funds Unrestricted funds Total Total 2023 Income Charitable activities Other trading activities Other income Total income 208 42,067 208 59,067 45 34,656 17,000 42,275 17,000 59,275 34,701 Expenditure Raising funds Charitable activities Other Total expenditure 28,419 15,824 44,243 23,695 2,473 30,892 2,473 46,716 2,829 26,524 15,824 Transfers between funds Alet movement in funds 11,383 1,176 12,559 8,177 Reconciliation offunds.. Total funds brought forward Totalfunds carriedforward 164,519 175 902 164,519 177 078 156,342 164.519 The notes on page 10 to 15 form part of these accounts.
All Nations Community Centre Annual Accounts for the year ended 30 September 2024 Kes Unrestrirted funds income funds Total 2024 Total 2023 Fixed assets Tangible assets Totolfixed assets 166,327 166,327 166,327 166,327 165,000 165,000 Current assets Debtors Cash at bank and in hand Total current osset5 32,124 4,995 37,119 17,107 12,211 29,318 1,176 1,176 6,171 38,295 Current liabllltles Creditors.. amounts falling due within one year 10 Total current liabilitie5 Net current USsets/{liabNlities) 2,640 2,640 26,678 37,119 1.176 38,295 Total ussets less current liabilities 203,446 1,176 204 622 191,678 Credltor5: amounts falllng due after one year 10 27,544 27,544 27,159 Total net assets 175 902 177 078 164 519 Funds of the Charlty Unrestricted funds Restricted funds Totalfund5 175,902 175,902 164,519 1,176 175 902 177 078 164 519 The company was entitled to exemption trom audit under $477 ot the Companies Act 2006 relating to small companies. Net current assets/(liabilitiesJ 175,902 164,519 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companles subject to the small companies regime and in accordance with FRS102 SORP. 332 The notes on page 10 to IS form part of these accounts. The financial statements were approved by the board and signed on its beh31f by.. Albert Gardiner Trustee Date.. JGJOG
All Nations Community Centre Annual Actounts for the year ended 30 September 2024 Basls of preparation 1.1 Basis of accountlng These accounts have been prepared under the historical Cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notelsl to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 the Charities Act 2011. and with the Companies Act 2006 1.2 Going concern There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern. 1.3 Change of accounting pollcy or The accounts present a true and fair view and no changes have been made to the accounting policies and accounting estimates. Income and expenditure have been reclassified lincluding comparative figures) to comply with the SORP requirements as well as in line with the recommendations by the Charity Commission in their report dated 20 january 2020. 1.4 Group accounts The charity owns a trading subsidiary but the group qualifies as a small group and is exempt from preparing group consolidated accounts. 2. Accounting policles Recognition of Income These are included in the Statement of Financial Activities ISOFAI when.. the charity becomes entitled to the resources,. it is more likely than not that the trustees will receive the resources,. the monetary value can be measured with sufficient reliabilitv. 1.3 Change of accounting policy or Grants and donations Grants and donations are only included in the SOFA when the general income recognition criteria are met. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met. Llability recognltlon Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certaintv. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the Charity and its compliance with regulation and good Dractice. Support costs include central functions and have been allocated to activily cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per c3Plta, staff costs bv the time spent and other costs by their usaRe.
All Nations Community Centre Annual Accounts for the year ended 30 September 2024 2. Accounting pollcles Icont.) Grants wlth performance tonditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the Rrant has Drovided the SDecified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor chlritv to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Creditors The charity has creditors which are measured at settlement amounts less trade discounts. Tangible fixed assets Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.. Land & buildings Plant & machinery Freehold 20% Straight Line Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Debtor5 10
All Nations Community Centre Annual Accounts for the year ended 30 September 2024 3. Analysis of income Restricted income funds Unrestricted funds Total Total 2023 Charitable activities.. 208 208 208 208 45 45 Other trading activities: 42,067 42,067 17,000 17,000 59,067 34,656 59,067 34,656 Other activities: TOTAL INCOME
All Nations Community Centre Annual Accounts forthe year ended 30 September 2024 4. Expenditure Restricted income funds Restrlcted income funds 2023 Total funds Unrestricted funds Total funds Unrestricted funds Expendlture on ralsing funds.. Purchases Rent and rates 4,702 164 8,605 809 3,507 1,906 384 2,651 5,691 4,702 164 8,605 809 3,507 1,906 3,708 2,651 18,191 2,391 2,391 10,822 3,300 308 657 10,822 3,300 308 657 CleanlnE Sub contractors - Securitv Telephone and internet Printing and stationery Insurance Repair and maintenance Sundry expenses Total expenditure on raising funds 3,324 2,844 2,553 820 23,695 2,844 2,553 820 23,695 12,500 28,419 15,824 Expenditure on charitable actlvltles: Volunteer expenses Total expenditure on charitable activities Other Accountancy fee Legal and professional Interest on loans Bank charges Depreciation Total other expenditure TOTAL EXPENDITURE 1,572 1,572 1,440 837 384 168 1,440 837 384 168 384 185 332 2,473 384 185 332 2,473 2,829 15,824 5. Accountancy Fees 2024 2023 Accountancy services 1,440 1,440 1,440 6. Number of employees The charity did not employ any staff during the year12023 - 01. 12
All Natlons Community Centre Annual Accounts for the year ended 30 September 2024 7. Tangible fixed assets 7.1 Cost or valuatlon Freehold land & buildings Plant, machinery Fixtures, fittings and motor and equipment vehicles Total At the beginning of the year Additions Revaluations Disposals At end of the year 165,000 28,389 30,300 1,659 223,689 1,659 165,000 28,389 31,959 225,348 7.2 Depreciation and impairments Disposals Depreciation Impairment At end of the year 332 332 28,389 30,632 59,021 7.3 Net book value Net book value at the end of the year Net book value at the start of the year 165 000 165 000 166 327 165,000 13
All Nations Community Centre Annual Accounts for the year ended 30 September 2024 8. Debtors 2024 2023 Other receivables 32,124 32,124 17,107 17,107 Represents amount due from the trading subsidary, All Nations Social Club Ltd. 9. Cash at bank and in hand 2023 2023 Cash at bank and on hand 6,171 12,211 10. Creditors Amounts falling due within one year Amounts falling due after more than one 2024 2023 2024 2023 Accruals and deferred income VAT Other creditors Total 2,640 27,544 27,544 27,159 27,159 2,640 VAT payable represents liabilities relating to the period before VAT deregistration. 11. Transactlons with trustees and related parties Other creditors £27,54412023- £27,159) represent amounts owed to the committee and members who supported setup costs and cashflows prior to 2015. It is an interest bearing loan secured against charity's property. Repayments are made based on the charity's cashflows, therefore the whole amount is treated as No expenses were paid to the trustees during the year12023 - 01 14