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2021-03-31-accounts

Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

Contents Page
Basic information 3
Trustees’ annual report 4-8
Independent examiners report 9-10
Income and expenditure accounts 11-12
Notes to the accounts 13-17

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

Basic information

Address

1 Devon Street Rochdale Lancashire OL11 1HN

Bank

NatWest Bank Barclays Bank Town Hall Square 1 Yorkshire Street Rochdale Rochdale OL16 1LL OL16 1BH

Accountants

Charity Assist Accountants Ltd Unit 27 Batley Enterprise Centre

Batley WF17 8LL

Charity Registration No.

1126088

Company No.

05263352

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

Trustees’ annual report (including Directors’ report) for the period

From: 1[st] April 2020 To: 31st March 2021 Charity name: Crescent Community Radio Ltd Charity registration number: 1126088 Company number: 05263352

Objectives and activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 A) To advance the education and training of
the inhabitants of Rochdale and the
surrounding area in radio production,
broadcasting and media skills
techniques;
B) To advance the education of the public
through radio broadcasts on such topics
as the trustees deem fit, in particular but
not exclusively relating to health and
crime prevention;
C) To provide or assist in the provision of
facilities in the interest of social welfare
for recreation or other leisure time
occupation of individuals who have need
of such facilities by reason of their youth,
age infirmity or disability, financial
hardship or social circumstances with the
object of improving their conditions of life,
in particular but not exclusively by
establishingayouthgroup.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19
The main activities of the charity have been
radio broadcasts and providing and assisting
in the provision of facilities for social welfare.
Statement confirming
whether the trustees have
Para 1.18 The Directors are responsible for
preparingthe Directors Annual Report

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

had regard to the guidance
issued by the Charity
Commission on public
benefit
and the Financial Statements in
accordance with applicable law and
regulations. Company law requires the
directors to prepare financial statements
for each financial year. Under that law the
Directors have elected to prepare the
financial statements in accordance with
United Kingdom Generally Accepted
Accounting Practice (United Kingdom
Accounting Standards and applicable
law).
In preparing the financial statements, the
directors are required to:
• Select suitable accounting policies
and then apply them consistently;
• Make judgements and estimates
that are reasonable and prudent;
• Prepare the financial statements on
the going concern basis unless it is
inappropriate to presume that the
charity will continue in operation.
The directors are responsible for
keeping proper accounting records
which disclose with reasonable
accuracy at any time the financial
position of the charity and which
enable them to ensure that the
financial statements comply with
Companies Act 2011 and the
Statement of Recommended
Practice, Accounting and Reporting
by Charities (FRS102). The directors
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. In accordance
with company law, as the company’s
directors, we certify that:

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

Achievements and performance

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20
The charity managed to stay on-
air in the lockdown periods
through broadcasting from home.
It also had a Crescent helpline
which was available for those that
needed to speak to someone in
isolation. The charity also started
a project called the East African
Lives project. It also managed to
get funding from Ofcom, Digital
Inclusion Fund and Safer
Communities, which enabled
Crescent Community Radio Ltd to
be more active in the local
community and also led to a
success in staffing.

Financial review

Review of the charity’s
financial position at the end
of the period
Para 1.21 The charity is showing a surplus on the
movement in funds.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 It’s the charity policy to hold £1,000 in
reserve to be able to cover an emergency
expense or unexpected cost.
Amount of reserves held Para 1.22 £1,000

Structure, governance and management

Description of charity’s
trusts:
Type of governing document:
for example,trust deed,
memorandum and articles of
association etc
Para 1.25 Memorandum and articles of association
incorporated on 18th February 2008
How is the charity
constituted?
for example limited company,
unincorporated association,
CIO
Para 1.25 The charity is a standard registration,
registered on 29th September 2008.
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
Para 1.25 1. Every year at the Annual General
Meeting, one member of the Committee
will retire on rotation and be eligible for
re-election.

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

any person or body entitled
to appoint one or more
trustees
2. All candidates for election or re-election
shall be paid up Members over the age
of 16, and proposed and seconded by
two other paid up Members in writing, no
less than 14 days before the Annual
General Meeting.
3. Any candidate proposed should agree in
writing that they are prepared to serve
as part of the Committee if so elected.
They must also meet the qualifying
criteria to be a Company Director.
Should there be more candidates
correctly proposed and seconded or
standing for re-election than positions
available on the Committee, a vote will
be taken by those qualified Members in
attendance. In the case of a tie in any
vote, the Chairman of the meeting shall
hold a castingvote.

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

Reference and administrative details

Charity name Crescent Community Radio Ltd Other name the charity uses Crescent Radio 97 FM Registered charity number 1126088 Charity’s principal address 1 Devon St Rochdale OL11 1HN

Trustee name

1 Zia Zaman

2 Dr Inayat Khan Babar 3 Razia Shamim

Corporate trustees – names of the directors at the date the report was approved

Director name

Chishti ,Mohammed Ijaz Ul Haq Faheem Babar, Inayat Khan, Dr. Shamim MBE, Razia

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

----- Start of picture text -----
Independent examiner's report
on the accounts
Section A Independent Examiner’s Report
Report to the Crescent Community Radio Ltd
trustees/directors/
members of
On accounts for the year 31 [st] March 2021
ended
Charity no.: 1126088 Company no: 05263352
----- End of picture text -----

Set out on pages 11-12 I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 / 03 / 2021 . Responsibilities and As the charity’s trustees of the Company (who are also the directors of the basis of report company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5) (b) of the 2011 Act.

I have completed my examination. I confirm that no material matters have Independent examiner's come to my attention which gives me cause to believe that: statement • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or • the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

•the accounts have not been prepared in accordance with the Charities SORP (FRS102).

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 accounts to be reached.

Signed: A Q Khan Date: 22/12/21 Name: Abdul Qudeir Khan Relevant professional FMAAT qualification(s) or body (if any): FCPA Address: Unit 27 Batley Enterprise Centre 513 Bradford Road Batley WF17 8LL

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

Charity Name
Crescent CommunityRadioLtd
Charity Name
Crescent CommunityRadioLtd
Charity Name
Crescent CommunityRadioLtd
CharityNo
1126088 1126088
CompanyNo 5263352
Annual accounts for the period
Period start date 1.4.2020 To Period end
date
31.3.2021

Section A Statement of financial activities (including summary income and expenditure account)

Recommended categories by activity Recommended categories by activity Guidance Note Unrestricted
funds

Restricted
income
funds
Endowment
funds
Total funds Prior year
funds
£ £ £ £ £
Income(Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 9,903 47,358 - 57,261 32,305
Charitable activities S02 33,621 - 33,621 26,756
Other trading activities S03 29,387 - - 29,387 2,900
Investments S04 4,310 - - 4,310 1,840
Separate material item of income S05 - - - - -
Other S06 - - - - -
Total S07 77,221 47,358 - 124,579 63,801
Expenditure(Notes 6)
Expenditure on:
Raising funds S08 7,342 - - 7,342 10,331
Charitable activities S09 51,596 32,214 - 83,810 53,547
Separate material expense item S10 14 14 508
Other S11 - - - - -
Total S12 58,952 32,214 - 91,166 64,386
Net income/(expenditure) before tax
for the reporting period
S13 18,269 15,144 - 33,413 585
-
Taxpayable S14 - - - - -
Net income/(expenditure) after tax
before investment gains/(losses)
S15 18,269 15,144 - 33,413 585
-
Net gains/(losses) on
investments
S16 - - - - -
Net income/(expenditure) S17 18,269 15,144 - 33,413 585
-
Extraordinary items S18 - - - -
Transfers between funds S19 - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the
charity’s ow n use
S20 - - - - -
Other gains/(losses) S21 - - - - -
Net movement in funds S22 18,269 15,144 - 33,413 585
-
Reconciliation of
funds:
Total funds brought forw ard S23 3,597 27,980 - 31,577 32,162
Total funds carried forward S24 21,866 43,124 - 64,990 31,577

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

Charity Name
Crescent Community
Charity Name
Crescent Community

Radio Ltd
Charity No
112 6088
Company No 526 3352
Section B Balance sheet
Guidance Note Unrestricted
funds

Restricted
income
funds
Endowment
funds
Total this
year
Total last
year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets(Note 15) B01 - - - - -
Tangible assets(Note 14) B02 - - - - -
Heritage assets(Note 16) B03 - - - - -
Investments(Note 17) B04 - - - - -
Total fixed assets B05 - - - - -
Current assets
Stocks(Note 18) B06 - - - - -
Debtors(Note 19) B07 - - - - 513
Investments(Note 17.4) B08 - - - - -
Cash at bank and in hand(Note 24) B09 24,246 43,124 - 67,370 32,168
Total current assets B10 24,246 43,124 - 67,370 32,681
Creditors: amounts falling due
within one year (Note 20)
B11 2,380 - - 2,380 1,104
Net current assets/(liabilities) B12 21,866 43,124 - 64,990 31,577
Total assets less current liabilities B13 21,866 43,124 - 64,990 31,577
Creditors: amounts falling due
after one year (Note 20)
B14 - - - - -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 21,866 43,124 - 64,990 31,577
Funds of the Charity
Endowment funds (Note 27) B17 - - -
Restricted income funds (Note 27) B18 43,124 43,124 27,980
Unrestricted funds B19 21,866 - - 21,866
-
3,597
Revaluation reserve B20 -
Fair value reserve B21
Total funds B22 21,866 43,124 - 64,990 31,577

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with ✓ Ireland (FRS 102)

The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that The charity shows they have made a loss. However, they have support the conclusion that the charity is a funds in their bank account and this shows the charity is a going going concern; conern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

Yes ✓ * -Tick as appropriate No

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes ✓ * -Tick as appropriate No 1.5 Material prior year errors No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes * -Tick as appropriate No

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

Section C Notes to the accounts (cont)

Note 3 Income
Analysis of income Unrestricte
d funds
Restricted
income
funds
Endowmen
t funds
Total funds Prioryear
£ £
Donations
and
legacies:
Donations and gifts 2,603 - - 2,603
Gift Aid - - - -
Legacies - - - - -
General grants provided by
government/other charities
- 47,358 - 47,358 26,710
Membership subscriptions and
sponsorships which are in substance
donations
7,300 - - 7,300 5,595
Donatedgoods,facilities and services - - - - -
Other - - - -
Total 9,903 47,358 - 57,261 32,305
Charitable
activities:
Activities for generating funds 33,621 - - 33,621 26,756
Fundraising events - - - - -
- - - - -
Other - - - - -
Total 33,621 - - 33,621 26,756
Other
trading
activities:
Advertisement income - - -
Agency income 28,587 - - 28,587 -
- - - - -
Other 800 - - 800 2,900
Total 29,387 - - 29,387 2,900
Income from
investments:
Interest income - - - - -
Dividend income - - - - -
Rental and leasing income 4,310 - - 4,310 1,840
Other - - - - -
Total 4,310 - - 4,310 1,840
TOTAL INCOME 77,221 47,358 - 124,579 63,801
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Grants - £47358

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

Section C Notes to the accounts (cont)

Note 6 Expenditure
Analysis of expenditure Unrestricted
funds

Restricted
income
funds
Endowmen
t funds
Total funds Prioryear
£ £
Expenditure on
raising funds:
Incurred seekingdonations - - - -
Incurred seeking legacies - - - - -
Incurred seeking grants -
Operating membership schemes and social
lotteries
-
Staging fundraising events 30 - 30 2,441
Fundraising agents -
Operating charity shops -
Operating a trading company undertaking
non-charitable trading activity
-
Advertising, marketing, direct mail and
publicity
- - -
Start up costs incurred in generating new
source of future income
- - -
Database development costs - - -
Other trading activities -
Investment management costs: - - -
Portfolio management costs - - -
Cost of obtaining investment advice
- - -
Investment administration costs - - -
Intellectual property licencing costs 2,882 - - 2,882 3,594
Rent collection, property repairs and
maintenance charges
4,430 - - 4,430 4,296
- - - - -
Total expenditure on raising funds 7,342
-
- 7,342 10,331
Expenditure on
charitable
activities
Accountancy 825 825 775
Independent examination 250 250 250
Agency 25,951 - 25,951
Charitable donation 1,464 1,464
Cleaning - - 100
Building materials - - 420
Commission paid 3,318 25,449 28,767 34,047
Council tax 374 374 -
Equipment and upgrades 3,389 1,352 4,741 343
Insurance 1,012
Light and heat 441 441 505
Staff training - - - 50
Presenter expenses - - 1,320
Printing, postage and stationery - - 74
Radio shows and programmes expenses 865 - 865
Sales commission - 5,413 5,413
Telephone & internet 8,374 8,374 8,171
Utility bills 398 398 782
Volunteer expenses 4,372 - 4,372 6,401
Water 563 563 309
Total expenditure on charitable
~~activities~~
51,596 32,214 - 83,810 53,547
Separate
material item of
expense
Paypal fees 2 - - 2 -
Sundry - - - - 13
Miscellaneous 12 - - 12 495
- - - - -
Total 14 - - 14 508
TOTAL EXPENDITURE 58,952 32,214 - 91,166 64,386

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
19.1 Analysis of debtors
Thisyear Lastyear
£ £
Trade debtors - -
Prepayments and accrued income - 513.0
Other debtors -
Total - 513.0

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
Amounts falling due Amounts falling due
within one year after more than one year
Thisyear Lastyear Thisyear Lastyear
£ £ £ £
Accruals forgrantspayable - - - -
Bank loans and overdrafts 11 59 - -
Trade creditors - - - -
Payments received on account for
contracts or performance-related grants - - - -
Accruals and deferred income 2,369 1,045 -
Taxation and social security - - - -
Other creditors - - - -
Total 2,380 1,104 - -

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Crescent Community Radio Ltd Income and Expenditure Accounts for the year ended 31[st] March 2021

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand
Thisyear Lastyear
£ £
Short term cash investments(less than 3 months maturity date) - -
Short term deposits - -
Cash at bank and on hand 67,370 32,168
Other - -
Total 67,370 32,168

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Note 27 Charity funds
27.1 Details of material funds held and movements during the CURRENT reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include
revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.
* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U -
unrestricted funds
Fund names Type PE, EE
**R or UR ***

Purpose and Restrictions
Fund
balances
brought
forward
Income Expenditur
e
Transfers Gains and
losses
Fund
balances
carried
forward
£ £ £ £ £ £
East africa R Commisions 23,896 22,735 -16,382 30,249
Ofcom R Business Development Manager 1,965 12,243 -12,435 1,773
Digital inclusion fund R Equipment , radio cost recovery , manager
costs
10,000 -2,647 7,353
Awards for all R 97FM show Presenter, Producers and
Reporters
14 14
Health FM R Managing heath projects 295 295
Safer Communities R Voice over & translation,volunteer expenses,
engineering production and radio show
airtime
2,380 -750 1,630
Action together Cl R Commisions 610 610
Rochdale BC R Commisions 1,200 1,200
Other funds (balancing
figure)
N/a N/a 0
Total Funds asper balance sheet 27,980 47,358 -32,214 0 0 43,124

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