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
Stn￿￿re, 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) (¢onlth￿dJ
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 exempl￿n.
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$w￿nI1bIIIII8S and basls of r•port
As the Iruslees of the company land also its directors lor the purrx)ses of company lawl you are
responsible lor the prgparalion ol the financial slalements in accordance the requirements ol the
Companies Act 2006 Ilhe 2006 Act'l.
Having satisfied M￿11 Ihal the accounts ol the company are not requir9d lo bg audtted Ljrvjer Part 16
ol the 2006 Act and are eligib19 lor independent examination, l ieFOrt in respect ol my gxaminalion of
the chartys aecounts as carried OLrt under section 145 of the Charities Act 2011 Ilhe 2011 Act'l. In
carrying out my exaffltna1￿n I have lolbwed the Directions giv9n by the Gharity COmmk8s￿n under
s9cl￿n 14515llbl of the 2011 Act.
Ind•pndgnt ex•mlnerf¥ statement
I have completed my examination. I confirm that matters have ￿m& lo my att￿rrt￿n in conngction
wth the examination gtving mg cause to beI￿ve..
a￿O￿n11ng records were not kept in respect of th8 charity as rgquired by section 386 01 the
the financial statements do rK>t a￿DId with those record8', or
tho financial slalemenls do not compty with the accounting roquirements of section 396 01
Ihg 2006 Aci other than any requiiement that the a¢counts give a Irue aNJ lairf vlew Ythich Is
not a mattel cortshyered as part of an inde￿￿￿9n1 examination., or
the financlal slalemems have not been prepared in acCorda￿e wrth the methods and
princi￿e$ 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 Pr0￿cl i¢onMnuod)
Year ended 31 March 2023
I have no COr￿rnS 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
In￿me •nd endowment8
Donat￿nS arKI legaci9S
Invoslmgnl income
60,057
60,057
109,289
Total Income
60,068
109,289
ExpondRure
Ex￿ndItUre on raising lunds:
Costs ol raising donations and *ac*s
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 finan￿al 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 a￿ets 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 se0t￿n 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 t*en prepared in accordance with the provisions appltcable lo
compani•s subigcl lo the 8mall companies, regime.
These finar￿la1 slalements were approved ty the board of trustees ar*J 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 Englar*J 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
ReWMme￿I8d Practice 8pplicable to charilies preparing Iheii accounts in accordancg wlh the
Financial Rewrting Standard applKthe in the UK and Republic ol Irelar*J 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 rn0drf￿d by the
revaluation ol certain financial ass91s and liabilit￿ and investment proF*rties 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.
JUdgeTh￿ts 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 eXper￿nCe aThY other factors, including eXp￿tkinS 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 unlestr￿led 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= T￿nG1•Y income I￿￿lS 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 partI￿lar 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 re￿gnised when rtteipt FS probable aThl entitlement is eslablished.
income from donalgd goods Is measured al the lair value of the goc￿9 unless this is
impractical lo measure reliably. in wh￿h 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 r911a￿Y 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 ￿n￿sS 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 actTVtt￿5 includes all costs i￿Urred 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 ap￿rt￿ned 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 depreCIat￿n 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
rec￿2n1S8d as expenditure wlthin the slalement of financial activities. A decrease in the Car￿ng
amounl ol an asset as a resutt ol revaluation, is recognised in other recognised gains and losses.
except lo which il offsets any Prev￿U5 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 I￿rit• 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 i￿lICatOrS exist. Wheie the Car￿ng 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 g00th￿l1, 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 C￿￿9n1 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 (¢0￿1n￿dI
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.
Finan￿al 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 ev*Jence 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 slgnrf￿nce. and other Ilnanclal assets that ar•
Indr￿dUallY signilicanl, these are ass9SS9d indivtrjually for impairment. Other linancsal assats arè
either assessed individually or grouk*d on the basis ol similar credit risk tharacterislKs.
Any rgvgrsals ol impairment are recogni￿1 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 prwoU￿Y t*8n r8cognisgd.
D8lln8d contrlbutlon plan•
Contributions lo delin&J contr11￿110n ￿a￿S are recoJnised a8 an expense In the ￿rIe￿I in vthi¢h
the relatsd semce is provided. PrepaKJ contributions are recognised as an as￿1 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 e￿1 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 exF*nse 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 Unrestr￿ted 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 eqUN8￿￿t 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 Ma￿h 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
unres11￿8d 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
Unrestr￿ed 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