2022-03-31-accounts - Learning & Development Centre Limited

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					SQRP reference
Summary ofthe purposes the charity as set out in its governing document				of	Para 1.17	The objects ofthe Learning & Development Centre (LDC) are:
						1.To	promote exclusively charitable purposes
						according to the laws of England and Wales for
						the benefit ofdisadvantaged ethnic minority
						parents and carers by:
						a)	the advancement ofeducation;
						b)	the preservation and protection ofgood
							health;
						c)	the provision offacilities in the interest of
							social welfare for recreation or other
							leisure time occupation of individuals
							who have need ofsuch facilities by
							reason oftheir youth, age, infirmity, or
							disability, financial hardship or social
							circumstances with the object of
							improving their conditions of life.
						2.To advance in life and relieve needs of
						young	disadvantaged people through:
						a)	The provision ofrecreational and leisure
							time activities provided in the interest of
							social welfare, designed to improve their
							conditions of life;
						b)	Providing support and activities which
							develop their skills, capacities and
							capabilities to enable them to participate
							in society as mature and responsible
							individuals.
Summary ofthe main activities in relation to those purposes for the public					Para 1.17and 1.19	I.Ke A.	Activities for 2021/2022: Curriculum Subject Classes
benefit,	in	particular,	the			B.	Extracurricular Activities

activities, identified	projects or services in the accounts.	C. Home Language Lessons
		D. Drop-in Advice Ei Information Sessions
		E. Community Network 8Partnership
		Activities
		Summa ofOut uts for Ke Activities
		As the primary objective ofthe whole Supplementary
		School activities &services is to improve educational
		performance & attainment ofdisadvantaged children
		&young people, we successfully delivered all
		activities listed in above. Throughout the year
		(Autumn, Spring and Summer Terms) of2021/22,	we
		had successfully delivered the proposed key
		activities &services to the target beneficiaries as
		follows:
		A. Curriculum Sub ects' Classes
		In this post Covid-19 academic year, all our
		curriculum classes and extracurricular activities have
		been running face-to-face in our Learning Centre.
		Based on the target plan, our curriculum classes in
		English, Illlaths 8 Science had been delivered to	45
		children & young people. The classes have been
		running mainly on Saturdays for 2 sessions of3 /2
		hours per week and 36weeks/126 hours throughout
		the academic year of2021/2022. The actual outputs
		in this academic year have exceeded the target
		number of beneficiaries by 12.5%and number of
		sessions/weeks by 6%respectively. The average
		weekly attendance ofthe beneficiaries was 94%.
		B.Extracurricular Activities:
		The activities are usually running during
		Christmas/winter, Easter and Summer holidays.
		The extracurricular activities are highly demanded and popular to parents (children &young people)	by
		who are unable to go away on holiday during such
		school holidays. Our extracurricular activities (HAF)
		had been delivered to 81 children/young people who
		are living in the London Borough ofCamden and
		eligible for free school meals for 6weeks, 24 days and 96hours during such school holidays in the last
		academic year of2021/2022.
		(Forthe full details, refer to the Annual Report)
		C.Home-lan ua e Lessons:
		The main objective ofthe Home-language project is
		to provide native language lessons and promote
		personal identity, multilingualism, self-esteem, ethical
		& moral values for the target beneficiaries. The
		Home (Amharic) language lesson is usually running
		online &face-to-face on Saturdays for 1 hour/week
		8 Sundays (online) for 3hours/week and for 35
		weeks/year.

In the last academic year of2021/2022, the Amharic
language lesson had been delivered to 37children
/young people who were from the local Ethiopian and
Eritrean communities,
D. Dro -in Advice and Information Provision
Alongside the Curriculum classes, Extracurricular
activities and Home-language lessons, LDC staff/
volunteers are providing drop-in advice, information
and Community activities (events &consultation
meetings) throughout the academic year.
In the last academic year of2021/2022, a one-to-one
drop-in advice and information provision was
delivered to 23 parents, youngsters and older people
and consultation &celebration events attended by 38
community members.
E.Communi Network &Partnershi
Alongside our community support activities in the
academic year of 2021/2022, LDC had been working
in partnership with the local community and voluntary
organisations in Camden. Working in partnership
with the local partner organisations in the last
academic year was extremely beneficial for LDC to
increase the quality and sustainability of its activities
&services. Working in partnership was also
important to share information &good practice and to
ensure that the supplementary school provision in
Camden have a positive impact on the educational
performance &attainment ofdisadvantaged children
&young people by promoting positive attitudes to
their educational achievements.

Statement	confirming	Para 1.18	No
whether the trustees have
had regard	to the guidance
issued by the Charity
Commission	on public
benefit

You ma	choose to	choose to	include	further statements	where relevant about:	where relevant about:
				SORP reference
					Not applicable
Policy on	grant making			Para 1.38
					Not applicable
Policy on	social investment			Para 1.38
including	program		related
investment
					Volunteering:
Contribution		made	by	Para 1.38	LDC operational	activities	&services throughout					the
volunteers					year have been	delivered	by both		paid	& unpaid		staff
					and volunteers.	LDC has currently			1-full-time
					Coordinator, 4-sessional/freelance				tutors and 6
					volunteers. The staff members			and volunteers			are
					accountable to	the Senior	Management			Team (SMT).
					The paid &unpaid staff &volunteers,					including		the
					Coordinator &Trustees were			dedicated to spend
					their free times	(5-10hours per week)				towards		the
					work ofthe Charity.
Other

		Summa ofoutcomes for Curriculum Activities
		Based on our end-of-term progress-test results and
Summary ofthe main achievements ofthe charity, identifying the difference the charity's work has made to the circumstances of its	Para 1.20	class-work performance throughout the 3terms, 68%,29%and 3%ofthe beneficiaries, who regularly attended the classes had showed significant (71%- 100%),satisfactory (50% - 70%)and unsatisfactory (&50%)improvements in their termly cumulative
beneficiaries and any wider benefits to society as a whole.		progress test &class work performance results respectively. Based on users' feedback, in comparison with the
		online learning programme during the period of
		Covid-19 lockdown, 80%ofthe beneficiaries
		confirmed that the face-to-face learning programme
		has given them more confidence to improve their
		class-performance and learning progress.
		Summa ofoutcomes fo Extracurricular
		Activities:
		81 children aged 5to 14years old had actively
		artici ated and benefited from the roect of:

			~ physical activity/football game by enjoying	~ physical activity/football game by enjoying
			& developing sporting habits and football
			skills that enable them to 'be more active'	in
			their future day-to-day lives.
			~ healthy eating & nutritional lessons by
			developing or 'having greater knowledge	of
			health & nutrition' &awareness ofthe risk	of
			poor nutrition &the benefits ofbalanced diets.
			~ entertaining &artistic activities by 'taking
			part in engaging and enriching activities'
			such as painting, drawing, dancing & reading
			stories. The activities had enabled
			participants to promote inclusiveness,
			participation in the community activities and
			to tackle possible social exclusion & isolation.
			Summa ofoutcoines for Home-lan ua e
			Classes:
			Based on our end-of-term progress-test results and
			online learning performance at the end ofeach
			term, more than 50%ofthe 37Amharic language
			students who showed good progress in their
			assessment-tests moved from Class Level 0to
			Class Level 1 and from Class Level 1to Class
			Level 2. For example, based on the assessment
			results, 48%ofthe students progressed from Class
			Level 0to Class Level 1 and 53%from Class Level
			1 to Class Level 2.The satisfaction ofthe Amharic
			students with the overall teaching & learning
			activities was 87%.
			Summa ofoutcomes for Dro -in advice
			/information:
			82% ofthe beneficiaries expressed that they were
			satisfied with the advice &support services.
			(formore details refer to the Annual Report)
			Achievements:
Achievements objectives set	against	Para 1,41	Our project activities have been delivered as planned against the objectives set up during the project proposal. For example, the
			beneficiaries, who regularly attended the
			curriculum classes showed significant (71%
			-100%),satisfactory (50% - 70%)
			improvements in their termiy cumulative
			progress test 8 class work performance
			results respectively.
			(formore details, refer to the Annual Report of 2021/2022.
			The performance ofour fundraising activities
		Para 1.41	has been successful &sustainable in the last

Performance offundraising activities against objectives	Performance offundraising activities against objectives		financial year, (formore details, refer lo the Annual Report of2021i2022)
set
			None
Investment	performance	Para 1.41
against objectives
			None
Other

Financial review	Financial review	Financial review
Review ofthe charity's financial position at the end ofthe period			Para 1.21	Despite some challenges due to Covid-19 pandemic, the financial situation ofLDC in the last 3financial years has been sustainable. The financial
				sustainability has been supported	by potential short-
				term funders and overnment su	ort rants.
Statement explaining the policy for holding reserves stating why they are held			Para 1.22	LDC Reserve policy is 5%ofthe total income ofthe year, as a reserve policy is useful to cover a financial gap that may happen at any time in the future.
Amount ofreserves	held		Para 1.22	K1,653.00
Reasons for holding reserves	zero		Para 1.22	Reserve policy is essential to cover a financial gap that may happen at any time in the unforeseen
				future
Details offund materially		in	Para 1.24	n/a
deficit
Explanation ofany			Para 1.23	n/a
uncertainties about the
charity continuing as	a going
concern

The charity's principal
sources offunds (including
any fundraising)
	We do not have an	investment	olic

Investment	policy and	Para 1.46
objectives including any
social investment policy
adopted
A description risks facing	ofthe principal the charity	Para 1.46	We do not have a particular 19in the last academic year	risk apart Covid- of2021/2022.
Other

Description ofcharity's
trusts:
Type ofgoverning document: for example, trust deed,	Para 1.25	Memorandum		and Articles			ofAssociation
memorandum and articles of
association etc
How is the charity constituted?	Para 1.25	Charitable	Company			limited	by guarantee
for example, limited
company, unincorporated
association, CIO
Trustee selection methods	Para 1.25	Trustees	shall	be	nominated		and elected
including details ofany constitutional provisions e.g.		by the community years or substitute			members trustees		every three can be co-
election to post or name of		opted by	existing		trustees/directors.
any person or body entitled
to appoint one or more
trustees

Policies	and procedures		Para 1.51
adopted	for the induction	and
training	oftrustees
The charity's organisational			Para 1,51
structure	and any wider
network	with which the
charity works

Cor orate trustees —names ofthe directors at the date the re ort was a Mrs Sara Tesfu	roved
Mrs Elizabeth Mulatu
Mr Muluberhan SJemaw
Ms Azeb M Geta
Mr Abebe Teka

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royatt4e and	dividends	be measured reliably.
Income from subscrlptlons	membership	Membership subscrlptbns received In the nature ofs gih sre recognised In Ocnalbns snd Legacies.		Yes'	No'	N/e'
		Membership subscriptlons whbh gives s member the right to buy services or other benefits ere reoognlsed ss Income earned from lhe provision ofgoods and servbes Income from oharitsble activities,	ss	Yes'	No'	N/a'
he%ament cfInsurance claims		Insuranoe claims sre only included in the SoFA when the general Income recognitlon crherla are met (5.10to 5.12FRS102SORP) and ere Included ss an hem ofother		Yes'	No'	N/a'
		Income In the SoFA.
Investment gains snd losses		This includes any realised or unreelised gains or losses on the sais ofinvestments and any gain or loss resutfing from revaluing Investments to market value at ths end ofIhe		Yes	No'	N/a'
		year
2.3EXPENDITURE AND LIABILITIES
L4bllhy recognltlon		Uabilibes are recognbed where II is more likely than not that there iss legal or constructive obfigstlon commhtlng the charity to pay out resources snd the amount the obligatbn can be measured with reasonable cerlainty.	of	Yea	No	N/a
Governance costs	and support	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability ofthe charity snd its compliance with regulatbn and good pracbce.		Yes'	No*	N/a
		Supporl costs include cenlral functions and have been albcsled lo activity coal categories on s basis consistent with the use ofresources, eg allocafing property costs by ficor areas, or per cspl4, slaif costs by the time spent end other costs by their usage.		Yes'	No'	N/a'
Grants with performance conditions		Where the charity gives s grant with conditions for Its payment being eepecilic level service oroutput to be provided, such grants srs only recognised in the SoFA once recipient ofthe grant hss provided the specified service or output.	of the	Yes'	No'	N/a'
Grants payable without performance conditions		Where there are no conditions attaching to Ihe grant that enables the donor charity to resiistbsfiy avoid the commilmsnt, a liability for the full funding obligation roust be recognised.		Yes' v'	No'	N/a
Redundancy cos'I		The charity made no redundancy payments during the reporfing perkxl.		Yes'	No'	N/s'
Oaferrsd Income		No material Item ofdeferred income has been Inoluded In the accounts.		Yes'	No'	N/a'
		The oharity hss creditors which are measumd at settlement amounts less any trade discounts		Yas'	No'	N/a'
Provisions for	Iisbhlt4s	A liability is measured on recognhbn st its hlstoricsI costsnd then subsequently measured at the best estimate ofthe amount required to setfie the obligation at the		Yea'	No'	N/s'
		reporting date
haste hnanc4l Instruments		The charity accounts for basic financial instruments on initial recognifion as par paragraph 10.7FRS102SORP. Subsequent measurement is ss per paragraphs 11.17 to 11.19,FRS102SORP.		Yes'	No' v'	N/a'
2.4ASSETS
Tangible fixed use by charity	assets for	These sra cspilalised ifthey can be used for more than one year, and costet least
		They sre valued atcost.		Yes	No'	N/a'
		The depreciation raise snd methods used srs disclosed In note 14.
Intangible fixed assets		The charily hss intangible hxed assets, that Is, non-monetary assets that do not have phys'eal substance but sre identh4ble and are controlled by Ihe charity through custody		Yes'	No'	N/a"
		or legal rights. The amortisation rates and methods used srs disclosed in note 15.
		They are valued at cost,		Yes'	No'	N/a'
Heritage assets		The charity hss heritage assets, that is, non-monetary assets with historic, arlistic, scientific, iechnologbal, geophysical or environmental qualities that are held snd maintained principally for their contribution to knowledge snd culture. The depreciation		Yss'	No'	N/a'
		rates end methods used as disclosed In note 15,
				Yes'	No'	N/a
		They ars valued at cost.			v'
		Fixed asset Investments in quoted shares, traded bonds snd similar investrnen4 are
Invesbn ants		valued et Inilislly st coal and subsequently at fair value (Ihelr market value) st the year end. The same Ireatment is applied to unlisted investments unless fair value cannot be		Yes'	No'	N/a
		measured reliably in which case it ls measured at cost4as Impairment.

															Notes	Notes	to the accoonts lI contj
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			This year	This year	Last year
Government Government Government	grant 1 grant 2 grant 3	Description London Sour h ofCamden JRSGrants from HMRC	R	852	10000 12,059
Other
			Total, '. ..,.',	852.	. 22,059'
Please provide details ofany
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised inincome.
Please give	details ofother forms of
government	assistance from which
the chanty	has directly benefited.

Note 6		Expenditure
								Restricted
		Analysis ofexpenditure				Unrestricted funds		Income funds		Endowment funds	Total funds	Prior year
Expenditure	on	Incurred seeking donations
raising funds:		Incurred seeking legacies
		Incurred seeking grants
		Operating membership		schemes and
		social lotteries
		Staging fundraising events
		Fundraising agents
		Operating charity shops
		Operating a trading company
		undertaking non-charitable trading
		activi
		Advertising, marketing,		direct	mail and
		ublici
		Start up costs incurred		in generating
		new source offuture income
		Database development		costs
		Other trading activities
		Investment management		costs:
		Portfolio mana efnent	costs
		Cost of obtaining investment			advice
		Investment administration		costs
		Intellectual property licencing			costs
		Rent collection, property		repairs and
		maintenance charges
		Total expenditure on	raising		funds
						Vnrusnkkd	funds	Rssnkled
								Insnms funds
Expenditure charitable activities	on	Staff costs Premisis costs				9001 5,333		18 3	544 000		27545 8,333	20,825 7,904
		General Administration	costs			1	270		145		1415	559
		Legal &Professional costs					200		200		400	400
		Total expenditure on activities	charitable			,15;804		21,889			' 37'693	29688
Separate material
Item ofexpense
		Total
Other
		Ca ital costs-Furniture	desks									195
		Ca ital costs-La to										499
		De reciation ofAssets					435
		Total other expenditure
TOTAL EXPENDITURE						18,239,.		21,889			38„128 '	".M,3/2

					Grant
Activity or programme		Activities undertaken		directly	funding of		Support Costs		Total this year	Total prfor year
					activities
Activity 1
Activi 2
Other
Total						0		,0
Prior year expenditure on charitable			activities
can be analysed	as follows:
Within the expenditure items above			the
following items	are material: (please		disclose
the nature, amount and any		prior year
amounts)
Where sums originally denominated			in
foreign currency	have been	included	in
expenditure, explain the basis on which those
sums have been	translated	into sterling (or
the currency in which the accounts are drawn
up).

p y y was paid please enter '0'in the appropriate	u nepen box(es).	ent examine	r. Ifnothing
				This year	Last year
Independent examiner's fees
Assurance services other than independent	examination			500	400
Tax advisory fees
Other fees (for example: financial advice, consultancy, to the independent examiner		accountancy	services) paid

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Amounts	falling due	Amounts	falling due after	falling due after
within	one year	more	than	one year
This year	Last year	This year		Last year
				R

Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts
or performance-related grants
Accruals and deferred income
Taxation and social security
Other creditors

Movement in deferred income account	Movement in deferred income account
Balance at the start ofthe reporting	period
Amounts added in current period
Amounts released to income from	previous	periods
Balance at the end ofthe reporting	period

Note	24 Cash at bank and	in hand
					This year	Last year
Short Short	term cash investments term deposits	(less than 3months	maturity	date)
Cash Other	at bank and on hand				'' 22;459	27,,916
Total