Annual Report JJJJJ 2022 /2023 East Lan,cashiire C mmunit
About Us
Since ELCAP was incorporated in 2007, it has become a reliable source of local community information and services. It has had a steady growth in terms of outcomes and financial stability especially during austerity measures that has deeply affected many voluntary, community and faith sector (VCFS) organisations. ELCAP has successfully managed and delivered funded projects on behalf of BBC Children in Need, Lancashire County Council, European Social Fund, NHS Blood & Transplant and NHS East Lancashire CCG to name a few.
ELCAP has now completed over 15 years of OFCOM community radio licences through the support of our presenters, volunteers, listeners and supporters. We have managed to set up a training studio for volunteers and young people to provide them with media, digital technology, online and photography courses. Young people from within the local community are provided facilitated 1-2-1 training from qualified trainers and they are able to gain skills associated with radio broadcasting & media communication that enables them to participate in their communities and in society whilst enhancing their personal skills.
Over the last couple of years over 10 local schools have visited the ELCAP offices and the Pendle Community Radio studios. They have been provided on-air and off-air radio training from qualified trainers and presenters. This has benefitted over 150 young children.
The services ELCAP provides are utilised annually by over 100+ VCFS organisations including Lancashire County Council, Local District Councils, Lancashire Constabulary, Lancashire Fire and Rescue Services, NHS & Clinical Commissioning Groups, Charities, Mosques, local schools, colleges & universities. As our slogan says...we are the ‘ Voice of the Community ’…
The Year in Review 2022 – 23
Organ Donation Awareness Campaign continues on PCR
The start of April 2022 saw the continuation of the organ donation project delivered by East Lancashire Community Action Project Ltd (ELCAP Ltd) with further grant funding secured from NHS Blood & Transplant. As with the previous organ donation project, a campaign was devised to highlight and raise awareness for more people from the South Asian community to come forward and sign upto the NHS organ donor register.
Organ donation is when someone decides to give his or her own organ to save or transform the life of someone else. Some organs can be donated whilst alive, this type of donation is called living organ donation. However, the most common form of organ and tissue donations are made when someone has died and their organ or organs are donated.
For this campaign there were again three core elements which were designed to maximise exposure and start a much needed conversation between families and communities about organ donation. The first was to organise five radio shows in which expert guests and organ donor recipients were invited to talk about organ donation, the process involved and the importance of openly talking about organ donation. The second element was to play an advertisement campaign on Pendle Community Radio (PCR) where recorded advertisements in both the English & Urdu languages were played a number of times per day for a period of three months. The final element of the campaign was to produce a video report to be played on a popular South Asian TV Channel called ‘DUNYA News’.
Throughout the campaign various expert guests and advocates of organ donation were invited to speak on Pendle Community Radio. The main aim of the campaign was to get more people from the South Asian community living within East Lancashire to register their decision on the NHS organ donor register as research showed people from the South Asian community had to wait much longer to receive a suitable match and the rate of those coming forward and registering their decision on the NHS organ donor register remained low compared to other represented groups.
Host Shakil Salam (centre) with guests Dr Abdul Rahman (left) & Islamic Scholar Hafiza Zunaira Amber (right).
Host Saima Ashraf (centre) with guests Amy Preston (left) & representatives from One Voice Blackburn (right).
Community Cohesion Initiative organised during the month of Ramadan
On Saturday 23[rd] April 2022 during the month of Ramadan, the Community Radio Network which consists of 17 community radio stations from across the United Kingdom (UK) organised a ‘Share an Iftar’ campaign where community radio stations and their prospective listeners were encouraged to open their fast with sharing food with their neighbours.
Ramadan is a blessed month for millions of Muslims not just throughout the UK but across the entire world. During the thirty days of Ramadan which is the ninth month in the Islamic calendar, Muslims will refrain from eating and drinking between the hours of dawn and sunset which is known as fasting. To close the fast they have one meal just before dawn which is called ‘suhoor’ and to open the fast they have another meal directly after sunset which is called ‘iftar’. The act of fasting allows Muslims to devote themselves to their faith and it teaches them self-discipline as well as reminding them of the suffering of the poor and needy around the world. It is also a month where Muslims donate charity to the poor.
The ‘Share an Iftar’ campaign was organised to create cohesion and interfaith harmony between communities up and down the country. Sharing food upon the opening of the fast with their neighbours irrespective of someone’s gender, race, religion or beliefs is a beautiful gesture which the religion of Islam teaches all Muslims to do. It is hoped this national campaign will continue to take place for many years to come.
In Memory of Popular Radio Presenter…Ghulam Rasul Choudhry
East Lancashire Community Action Project Ltd (ELCAP Ltd) & Pendle Community Radio (PCR) were left heart broken at the devastating news of the passing of one of our most senior and well respected radio presenters, Ghulam Rasul Choudhry from Blackburn who after a short period of illness passed away on Saturday 23[rd] April 2022 at the age of 72.
Ghulam Rasul Choudhry was part of the presenting team at Pendle Community Radio for more than 10 years and played an important role in supporting the radio station to develop and improve in many areas especially LIVE programming. He presented a weekly radio show called ‘Sach Tou Yeh Hai’ every Monday and Tuesday from 2pm till 6pm where he discussed much needed topics relating to key issues affecting the local communities.
The passion for radio was evident from a young age when he would listen to various radio stations and aspire to one day present his very own radio show. Having started presenting his own radio show during the monthly Ramadan transmissions during the 1990’s, he later joined the Pendle Community Radio presenting team as one of its most senior presenters.
Photo of Ghulam Rasul Choudhry (late) inside the PCR Studios.
Left: Photo of Ghulam Rasul Choudhry (late) inside a radio studio in Preston during the 1990’s. Here he can be seen presenting his own radio show during the Ramadan transmission.
He will be forever remembered by the management, presenters, volunteers & listeners of Pendle Community Radio.
Photo of Ghulam Rasul Choudhry.
From left to right: Presenter Shakil Salam, Masood Rahi, Ghulam Rasul Choudhry (late) & PCR presenter Muhammad Jaleel.
Launch of the ‘Education Matters’ Radio Show
Pendle Community Radio was pleased to announce the launch of a brand new radio show called ‘Education Matters’ during September 2022 with the first LIVE show presented on Tuesday 20[th] September 2022 from the Pendle Community Radio studios. Hosts of this education based radio show are the amazing duo of Dr Sayjda Talib and Eleanor Dove who have many years of experience within higher education as Dr Sayjda Talib is a senior teaching fellow who has been at Lancaster University since 2006 and Eleanor Dove is a widening participation officer and has been at the same university for the past six years.
The radio show is presented fortnightly on Tuesdays from 3pm till 5pm LIVE on Pendle Community Radio and is aimed at inspiring students young and old from Pendle and beyond to further their education and academic journeys. Since the radio show first aired, listeners have been hearing directly from current students, academics, teachers, professionals in industry and those within higher education. It aims to be helpful, no matter what stage someone is at with their studies, job or career plans and will help students, families and the wider community in making more informed decisions about their educational options.
Dr Sayjda Talib said: “The radio show aims to demystify the educational options for underrepresented groups in these marginalised regions of Lancashire. Unveiling the power of education through sharing inspiring stories from members of the local community who have achieved success in their field of study or chosen career path. We celebrate the success of individuals in our community and hope by sharing their stories we inspire others to aim high and pursue lifetime ambitions. Education Matters will try to bridge the gap between the local community and higher education, showcasing that education is a lifelong journey”.
The educational based radio show has already covered a wide range of topics including UCAS applications, apprenticeships, pathways to medicine, Oxbridge applications, access programmes, accessing tuition fees and general study advice with various guests from the world of education and academia participating and providing their own valuable insights.
Presenters of the ‘Education Matters’ radio show: Dr Sayjda Talib (left) and Eleanor Dove (right).
12 months of organisations supported through Pendle Community Radio:
ELCAP & Pendle Community Radio: Guests 2022-23
Many guests have walked through the Pendle Community Radio studio doors over the past year, whether it be from local charities & businesses, the voluntary & community faith sector, Lancashire Police, Lancashire Fire & Rescue Service or various health professionals from the National Health Service (NHS). Great to see so many people involved.
Here we take a look at some of the guests who joined us on Pendle Community Radio:
Uzma Khan – Group Leader & Event Organiser at ‘FourSeasons Outdoor’.
Ajaz Choudry – Project Manager at ‘All 4 Hiking’.
Helen Bingley – Chief Executive Officer of Abaseen Foundation UK.
Dr John Howells – Consultant Radiologist & Clinical Director NHS TLHC.
Firoza Mohmed – Chief Executive Officer of Humraaz Support Services.
Zaffer Khan – Chief Executive Officer of One Voice Blackburn.
COMPANY REGISTRATION NUMBER.. I)6317150 CHARrrY REGISTRATION NUMBER: 1121569 East Lancashire Community Action Project Company Limited by Guarantee Unaudited Financial Statements 31 March 2023 Chartered Certified Accountants Suite 28 Blackburn Enterprise Centre Furthergate Blackburn Lancashire BB13HQ
East Lancashire Communlty Acllon Project Company Llmlled by Guarantee Flnanclal Statements Year ended 31 March 2023 Page Trustees. annual report (incorporating the director's report) Independent examinefs report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements
Easl Lancashire Communily Action Project Company Llmlted by Guarantee Trustees, Annual Report (Incorporatlng the Dlrector's Report) Year ended 31 March 2023 The Iruslees, who are also the directors lor tho purposes ol company law, present their reFQrt and the unaudrted linancial stalgments ol the charity lor the year ended 31 March 2023. Rgferonce and admlnlstratlvo dotall8 Roglstered ch*rlty nome East Larwhire Communty Actlon Project 1127589 ChArlty reglsirntlon number Company i•glstr•tlon numbgr 06317150 Prlnclpal offlcfr and fgg18tered 15 Cross Strèet otllc• Nelson Lancashirg 889 7LE Th• Iru•lo08 Mr GhazanlaT Ali Mr Mohammed Yousaf Mrs KLFbra Akhlar Indgpendent examln8r Ahm¢d Adam K8rolLq Suit9 28 Blackburn EnlerprLs• Centre Furthergale Blackburn Lancashir6 BB1 3HQ Stnre, gov•m&ncg and managemeni Dètails are provKl8d In a 8eparaig rewrt belng submitted. Objectlves •nd •cllvttle8 Details are provKl8d in a sgparale re[rt bging submttted. Achlgvemgnts and porforniance Details are provKled in a separale rewrt belng Submitted. Flnanclol rgvlew Details are provided in a separate report being submttted.
East Lancashlre Community Actlon Project Company Llmlted by Guarantee Trustees, Annual Report (Incorporatlng ihe Dlrector's Report) (¢onlthdJ Year ended 31 March 2023 Sm•ll company provlslon$ This rewrt has been prepared in a)rdance with the provisions applicable to rnpanIes entltled lo the Small Gompanies exempln. The Iruslees. annual report was approved on 15 December 2023 and signed on behalf ol the board ol trustees by: MT Ghazanlw Ali Trust99
East Lancashlre Communlty Actlon Project Company Limlted by Guarantee Independenl Examlner's Report to the Truslees of Easl Lancashlre Communlty A¢tlon Prolect Year ended 31 March 2023 I report lo the Iruslees on my examination of the linanual statements ol East LancashiTe Communty Aclion Project (Yhe charty'l for the year ended 31 March 2023. R$wnI1bIIIII8S and basls of r•port As the Iruslees of the company land also its directors lor the purrx)ses of company lawl you are responsible lor the prgparalion ol the financial slalements in accordance the requirements ol the Companies Act 2006 Ilhe 2006 Act'l. Having satisfied M11 Ihal the accounts ol the company are not requir9d lo bg audtted Ljrvjer Part 16 ol the 2006 Act and are eligib19 lor independent examination, l ieFOrt in respect ol my gxaminalion of the chartys aecounts as carried OLrt under section 145 of the Charities Act 2011 Ilhe 2011 Act'l. In carrying out my exaffltna1n I have lolbwed the Directions giv9n by the Gharity COmmk8sn under s9cln 14515llbl of the 2011 Act. Ind•pndgnt ex•mlnerf¥ statement I have completed my examination. I confirm that matters have m& lo my attrrtn in conngction wth the examination gtving mg cause to beIve.. aOn11ng records were not kept in respect of th8 charity as rgquired by section 386 01 the the financial statements do rK>t aDId with those record8', or tho financial slalemenls do not compty with the accounting roquirements of section 396 01 Ihg 2006 Aci other than any requiiement that the a¢counts give a Irue aNJ lairf vlew Ythich Is not a mattel cortshyered as part of an inde9n1 examination., or the financlal slalemems have not been prepared in acCordae wrth the methods and princie$ ol the Sta19ment of Recommended Pract loi accountirYJ and r¢FQrtiro by harilies applicable lo charilios preparing their accounts in accordarKe with the FinancAal Reporting Standard applicatAe in the UK and RepLEblic ol Ireland IFRS 1021.
East Lancashire Community Actlon Prolect Company Llmlled by Guarantee Independent Examlner's Report to the Truslees of Easl Lancashlre Communlty Actlon Pr0cl i¢onMnuod) Year ended 31 March 2023 I have no COrrnS and have come across no olher malters in connection with the examination to which attention shoukl be drawn in this report in order lo onable a propgr understanding ol the accounts lo bg reached. Ahmed Adam Karolia Indeperbdent Examiner Suite 28 Blad(Iwrn EnterFffl58 Cgrrtrg Furthergate Blackburn Lancashire BB13HQ 15 Decembèr 2023
East Lancashlre Communlty Actlon Project Company Llmlled by Guarantee Statement of Flnanclal Actlvltles (Includlng Income and expendlture accounl) Year ended 31 March 2023 2023 Unrestricted funds Total lund$ Total funds 2022 Inme •nd endowment8 DonatnS arKI legaci9S Invoslmgnl income 60,057 60,057 109,289 Total Income 60,068 109,289 ExpondRure ExndItUre on raising lunds: Costs ol raising donations and acs Expenditurg on charitable actwities Total expendlture 68,493 68,493 68,493 58,495 68,493 59,355 Net (oxpondliurelllncomè and not movemont In fund8 {8,4251 18,4251 49.934 Roconclllotlon ot funds Total lurK15 brought forward Total fvnds c•rrlod lorward 247,598 239.173 247.598 239,173 197.864 247,598 Tho slalemenl ol finanal activrbes irKludgs all gains and k)sses lecognised irb the year. All income and expenditure derive from continuing activities. Th• not•8 on p•g•¥ 7 to 14 lorm port ol the Ilnanel•l ¥¢•tsments.
East Lancashlre Communlty Action Projecl Company Llmlted by Guarantee Statemenl of Flnanclal Posltlon 31 March 2023 2022 Noi• Flxed assets Tangible fixed assets 15 3,194 4,791 Current a880ts Cash at bank and in ha ZJ6,519 243.347 Credltor8: amoun1¥ falllng due wlthln ono year Net currnni assgts 16 540 540 235,979 239,173 239.173 242,807 247,598 247,598 Tolal aets less curront Ilabllltle8 Nèt assets Funds of the charlty Unresliicted furKIs 239,173 247,598 Total charlty fund$ 18 239,173 247,598 For the year eThJing 31 March 2023 thg charty was entitled to exgmption from audit urKlar section 477 ol the Compani9s Act 2006 relating to small companies. Directors. responsibilttles.. The members have not required the company lo obtain an audit ol its linanclal 81atemenls for Ihe year in quèstion in accordance with se0tn 476. The dliectors ad(nowledge their responsibilities for complwng with the requiremènts ol ihg Act with fesrrtt lo accounliro records and the preparation of linancial slalemenls. These linanaal statements have ten prepared in accordance with the provisions appltcable lo compani•s subigcl lo the 8mall companies, regime. These finarla1 slalements were approved ty the board of trustees arJ aLrthorised lor i88ue on 15 Decgmber 2023, ar)J are signed on behall ol the board by: Mr Ghazanlar Ali Truslee Th• not on pages 7 to 14 forni part of th¥8¢ Ilnanelal 8t•tomonts.
East Lancashire Communily Actlon Prolect Company Llmlted by Guarantee Notes lo the Flnanclal Stalements Year ended 31 March 2023 GMer•l Intorrn•tlon The chanty is a public b9nelil entity and a prwalè company limited by guarantee. registered in England and Wales and a regisler&Y charity in EnglarJ arKI Wales. The address ol the wistorgd offiGe 15 15 Cross Street, NeL80n. Laneashire, BB9 7LE. Statement of eompllanc• These financial stalemonls have been prepared in compliance with FRS 102, The Financial ReF<rting Standard applKable in the UK and the Republic ol Ireland., the Slalemenl ol ReWMmeI8d Practice 8pplicable to charilies preparing Iheii accounts in accordancg wlh the Financial Rewrting Standard applKthe in the UK and Republic ol IrelarJ IFRS 1021 (Charities SORP IFRS 10211 and Ihe Companies Act 2006. Accountlng pollcles Ba•1• of pr•paratlon Thg financial statements have prgpared on the hislodcal cost b8515, as rn0drfd by the revaluation ol certain financial ass91s and liabilit and investment proFrties measured al lair value through income or expenditurg. The financial statements are prepared In slerllng, whrh ts the lunclional currency of the entity. Golng concern There are no material unc8rtainties about the charivs abilty to conlinug. 018clo•urn exemptlon8 No cash fbw statement has been pr6seni*J for the company. JUdgeThts Ind key urCeS of egtlmotlon unc•rtAlnty The preparation ol th8 financial slalements requir88 managem9nl to make jLKlgemenls, estimates and assumptions that affect the amounts rewrted. These e$limales atKI judgements are conlinu81ty reviewèd arKI are based on eXpernCe aThY other factors, including eXptkinS ot future events that are believed lo be reasonable under the circumstances. Fund accountlng Unrestricted lurhys ar8 avalkble lor use at the discretion of Ihe Iruslees lo further any ol the charitys purpjses. Designat•J funds are unlestrled lund8 6armarkgd by the Irustses for particular futuro projoGI or commitment. Restricted funds are subj9cl8d lo rgstrictions on their experKJilure dgclared by the donor or through the terms of an appBal, and fall into one ol sub-cla888s= TnG1•Y income IlS or endowment funds.
East Lancashire Communlty Action Project Company Llmited by Guarantee Notes to the Financlal Statements feortlln& Year ended 31 March 2023 Accountlng pollelos (¢Qnllnu•d) Incomlng resourcès All incoming resources are included in the stalgmenl ol Ilnancial activities vthen enlrtlement has passed lo the charty,. il is probable that the economic benefits associated with the transaction will flow lo the charity and the amount can be reliabty measured. The lolbwing specific pJlicies are aptlied lo partIlar categories of income.. in¢ome from donations or grants is recognlsed when there is evlden¢e of enlitlemenl lo the gift, receipt is probab and its amount can be measured reliably. legacy income Is regnised when rtteipt FS probable aThl entitlement is eslablished. income from donalgd goods Is measured al the lair value of the goc9 unless this is impractical lo measure reliably. in whh case the value is derived from the cost lo the donor or the estimat9d resale value. Donalgd facilibes and services are reccrfJnised in the accounts when received rf the value can be r911aY measured. No amounts are inclLKled foi Ihe contrlbutKJn ol general volunteers. incom¢ from contracts lor Ihg supply of seThices recognised with thè delivery ol the contracted semce. This is classrfied as uniestrictgd funds nsS therg is a contractual roquirement lor Ft lo be spent on a particular wrpose and retumed il unsp9nt, in which case il may regaTd&J as restricted. Aosources expendod Expenditure is recconised on an accruals basis as a liability is incurred. Expendrture inclLKles any VAT which cannot be lully recovered, and is classified under headings ol the statement of linarKial actiwties to which il relates.. expendlture on rak*ing funds includes the costs ol all fuThJraising aclivilie8. events. non- charitable trading a¢tiwtigs, and the sak? of donaled goods. expenditure on charilable actTVtt5 includes all costs iUrred by a chafty in undertaking activf(ies that lurthor its charitable aims lor the benefit ol its b8nelKiaries, including those 8UPPOrt eosls and costs relating to the governance ol the charity aprtned to charFtable actNrti6s. olh9r expendiluie includgs all exp8Mliture that is neither relaled to raL8irvJ luThJs for the charity nor part ol its eXFendituie on charilabk actNrties. All costs are allocated lo expenditure categories rell8Cting the use ol the resource. Direct costs attribulthe lo a single aclNity are 8lk>cated direclty lo that activity. Shared costs are apporhoned between the aclmlies they contribLrt8 to on a reasonthe, justif arHJ conslstenl basi5. Tanglble a88els Tangible assets are inltlally rewrded al cost, and subsequently slated at rnsl less any accumulat9d depreciation arKI impairment losses. Any tangible assets carried al revalued amounts are recorded at thg lair value al the dato of revaluation less any subsequent accumulated depreCIatn and subsequent accumulated impairment losses.
Easl Lancashlre Communlty Action Project Company Llmlled by Guaranlee Notes to Ihe Flnanclal Statements icontsnwdj Year ended 31 March 2023 Aeeountlng poll¢l•s i¢onllnuodJ Tonglblo An increase in the wryirvd amount of an asset as a result of a revaluation, is rgcognisgd in other recognised gains and k)sses, unless it reverses a charge for impairmenl that has previously been rec2n1S8d as expenditure wlthin the slalement of financial activities. A decrease in the Carng amounl ol an asset as a resutt ol revaluation, is recognised in other recognised gains and losses. except lo which il offsets any PrevU5 revaluation gain, in which case the loss is shown within other recognised gains arKI losses on the statement ol finan¢ial activit. tkpreclatlon Depreciation 18 calculated so as to Irit• off Ihg cosl or valuatKJn ol an asset, less its res¥Jual value, over the useful econom lrfe of that asset as followJ: Equipm6nl 25% slraKdht line Impalrniont of flxod •8s•ts A rgvigw lor irKltcalors of impalrment Is carried oul al eath reporting date, wtth the recoverable amount being eslimaled where such ilICatOrS exist. Wheie the Carng value exceeds the recov8iable amount, the assel is impaired acrx)rdingty. Prior Impaim6nts aro also r•vK9w•J lor possible reveisal al èach rep)rtirvJ date. For the pury)oses ol Impalmianl teslirKJ, %thon it is not wssible to e8llfftale the recoverable amount ol an indwKlual asset, an estimate is made ol the recoverable amount ol the cash- generati unit lo which thè asset belongs. Thg cash-generaling unil the smallest ntrtISb1e group ol assets that includès the asset and generates cash inflows that largely independent ol thè cash Inflow8 Irom other ass•ts or groups ol assets. For impairment lgsliro ol g00thl1, the goodwill acquired in a busingss MbinatIon is, from the acquisition dalg, allocated to each of the c88h-generating units that ar9 eXPeCt9d lo benefit from the syn9rg19s of the combination, Irre8pectlve ol whether othei 0$5gts or liabllrtigs ol the charity are assigngd lo those unils. Flnan¢l•l Instruments A financial asset or a financial liability is recc#Jnised onty when the charity bocomes a paty lo the contractual provisions ol Ihe instrument. Basic financial instruments are inrtialty roco3nis8d al thg amount receivable or payable including any reLqted transaction costs. Current assets C9n1 liabilttigs are subsequently measured at ihg cash or other consideration exFeCted lo be paid or received aNI not discounted. Debl inslruffl8nts arg subsequently measured at amortisgd ¢osl.
East Lancashlre Communlty Action Project Company Llmlted by Guarantee Notes to the Flnanclal Slatements (¢01ndI Year ended 31 March 2023 Accountlng pollcle8 (ctWKlnwd) Flnanclal Instruments (emiimthlj Where investments In shares are publicly traded or their lair value can olhertwise bè measured reliably, the investment is subsequenlly measured at lair value wth chaThJes in fair valug recognised in Income aTrJ expenditure. All other such investments are subsequenuy measured al cost less impairmenl. Oihgr financial instruments, Inc1thJi derivativ, are initsally rectsJnised al fair value, unless payment lor an asset is deferred beyorKI Th)mial business terms or financed at a rate of interest that is not a market rate. in which case the asset Is measured al the present value ol the future paymènts discountgd at a mthel rate ol Interest lor a similar dgbl inslrument. (Xh¢r financial instruments are 8Ltbsequenlly measured at fair value. wilh any charoes rec(>anised in the statement of linarKial actiwiigs, wilh the excepllon ol hedglng Inslruments in a designated hedging relaltonship. Finanal assets that are mèasurod ai ¢osi or amortised cost are revi8vrfd for obiectrve ev•Yenc¢ ol impairment al Ihg erKI ol each reporting dale. 11 there Is objectwe evJence ol impaiimgnl, an impairment loss is rgcognised und8r Ihe approFMat8 h6ading in Ihe slalemenl of linancial activities in which the inrtial gain was recognised. For all equty Instruments règardless of slgnrfnce. and other Ilnanclal assets that ar• IndrdUallY signilicanl, these are ass9SS9d indivtrjually for impairment. Other linancsal assats arè either assessed individually or groukd on the basis ol similar credit risk tharacterislKs. Any rgvgrsals ol impairment are recogni1 immediat8ty. to the oxlenl that the reversal does not rasull in a carywng amount of the financial asset thal excegds what the carrying amount w+Uld have been had the impairment not prwoUY t8n r8cognisgd. D8lln8d contrlbutlon plan• Contributions lo delin&J contr11110n aS are recoJnised a8 an expense In the rIeI in vthi¢h the relatsd semce is provided. PrepaKJ contributions are recognised as an as1 to thè gxlenl that the pr9paymgnl will lead lo a ieduction in lulure payThents or a cash refurKI. When conlribvtions are not expected lo be settled wholly wlhin 12 fnonlhs of the e1 ol the rgporting dale in which the employ905 r9nd8r the related service, the Ilabilrty ts measured on a discounted present value basis. Thg unw7ndirwJ of the discount is rewnised as an exFnse in the period in wh rt arises. Llmlted by guarantao Thg liabilty ol twslees Is Ilmrted lo £ 1 in eas6 of wirKling up. 10
East Lancashire Communlty Action Project Company Llmlted by Guarantee Notes lo the Flnanclal Statements (MnNnu6d) Year ended 31 March 2023 Don8tlons #nd legacles Unrestricted Totsl Funds Unre8lricted Total Funds Funds 2023 Funds Donatlons Grant in¢om9 Sponsorships, servic6 contracts and lundraising Donations recelved Advertksing income Rental incorne and hlre Othgr irKorne 5,356 18,985 18,985 10,781 2,0 33,610 8.265 45 10,781 2,000 33,610 8,265 20,453 13.053 20,453 13,053 38,000 8,210 17 8,210 17 Grants Government grants received - JRS 10,571 109,289 10,571 60,057 60,057 109,289 Investment Incom Unreslrti9d Totsl Funds Unrgslricted Totsl FurKIs Funds 2023 Funds Bank interest re¢eivable Costs 01 rn18lng donatlons and legaclgs Unreslricled Total Funds UnresIr&d Totsl Funds Funds 2023 Funds 2022 Costs of raising donations aThJ1ggacies - Donatior 860 Expgndlture on charltoblg actlvltles by fvnd typo Unrestricted Total Funds Unrestrted Total Funds Funds 2023 Funds 2022 Support costs 68,493 68,493 58,495 58,495
East Lancashlre Community Action Prolect Company Llmlted by Guaranlee Notes to the Flnanclal Slalements (¢Qniinu8dJ Year ended 31 March 2023 Expondlture on charltable actlvltles by •ctFvlty ty Total funds Total fund 2022 Support costs Charitable aclivhies Governance costs 59,576 8,917 59,576 8,917 68,493 50.920 7.575 68,493 58,495 10. Analy818 of support costs AnalsEis of SUPFM)rt Costs Totsl 2023 Total 2022 Staff costs Premises Communications and IT Gèneral offKe Finance costs DepreciatSon 48,404 1,905 576 6,965 129 1,597 59,576 48,404 1,905 576 38,694 3,487 7,089 33 20 1,597 129 1,597 59,576 50,V20 11. Not {expendliure>nncome Net lexpendilurelllncomo Is stated after chargintylcredilingi: 2022 Depreciation ol tangible Ilxed assets 1,S97 1,597 12. Indop•ndgnt oxamlnatlon fo9• 2022 Fees payable lo Ihe independent examinei for.. Independent examination of tho financial slalemenis 540 13. Stsfl costs The total staff costs and employge benefi'ts lor thè reportsng perth arg analysed as lolk)ws: 23 2022 Wag9s and salaries Employer contributions lo pension plans Other employee benelils 35,890 2,468 336 2,761 48,404 38,694 12
East Lancashlre Communlty Actlon Project Company Llmlted by Guarantee Notes to the Flnanclal Slalements (¢ontlnwdJ Year ended 31 March 2023 13. Staff cost$ l¢onNn The avera9e hèad counl ol employees during the year was 312022: 31. The average number of lull-time eqUN8t omployees during the year is analysed a8 follows.. 2022 No. No. Number ol staff No empbyeg recgiv&l empknyee bgnelrfs ol more than £60,000 during the year12022.' Nill. 1& Truth• romungratlon and expw No remuneTalion or other beneffts from employment the charity or a related enlty were receN6d by Ihg trustees. 1& Tanglble Ilxod Equlpmont Co At 1 Aprll 2022 and 31 Mar¢h 2023 D•proclatlon Al 1 April 2022 Charge for tha ygar At 31 Mah 2tr23 1,597 1,597 3,194 Carrylng amount At 31 Morch 2023 3,194 4,791 Al 31 March 2022 16. Crodltor¥: amounts lalllng dug wlthln one y#r 2022 Amals an(1 deferred income 540 540 17. P8n¥lon¥ and other post rntlrfjm•nt benoflts Deflnod contrlbutlon plans The amount iecognised in income or expeThYiture as an expense in relation to defin9d conlritrvJtion plans was £2.761 12022: £2,468). 13
East Lancashire Community Actlon Prolect Company Llmlted by Guarantee Notes to the Flnanclal Statements (Conllnwd) Year ended 31 March 2023 18. Analysls of charlt8bl• funds Unrestrlctod lunds Ai 1 April 2022 31 March 202 Income Expenditure Ggngral funds 247,598 60,068 168,4931 239,173 At 1 April 2021 31 March 202 Income Expenditure General funds 197,664 109,269 159,3551 247,598 19. AMlpl$ ol nèt aswts between funds unres118d Totsl Funds Funds 2tr23 Tangible fixed assets CuNgnt assols Cr8diloTS less than 1 year 3,194 Z36,519 15401 239.173 3,194 236,519 15401 239,173 Unrestred Total Funds Funds 2022 Tangible fixed assets Current assets Cr•ditOfS less Ihan 1 4,791 243,347 15401 247,598 4,791 243,347 15401 247,598 Ngt Assets 14