Registered Charity no. 1142398 Registered Company no. 06922981
Action For Community Limited (Company Limited by Guarantee)
Trustees Annual Report and Accounts Year Ended 30th September 2020
Action For Community Limited
Year Ended 30th September 2020
Contents Page
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustee's Annual Report | 2 |
| Independent Examiners Report | 7 |
| Statement of Financial Activities | 8 |
| Statement of Financial Position | 9 |
| Notes to the Financial Statements | 11 |
Action For Community Limited
Year Ended 30th September 2020
Legal and Administrative Information
Reference
The Charity is called “Action For Community Limited”. The charity which is a limited by guarantee was formed on the 3 June 2009 registered in England and Wales. It is governed by a memorandum and articles of association. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.
Registered Charity Number 1142398 Registered Company Number 06922981 Registered Office Carlisle Business Centre 60 Carlisle Road Bradford BD8 8BD
The Trustees and Directors
The trustees during the financial period and up to and including the date the report was approved were:
Roland Clark Chair of trustees Shaukat Ahmed Hamayun Arshad Ruby Bhatti
Primary Bankers
Independent Examiner:
Barclays Bank Plc 10 Marlet Street Bradford BD1 1EG Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth, Leeds, LS25 1AF
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
Method of recruitment and appointment of trustees
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
Achievements and performance
Achievements and performance 2019-20 for the Doula Project
Bradford Doulas are funded by Bradford City Clinical Commissioning Group and Better Start Bradford.
The service offers (non-clinical) practical and emotional support to pregnant women six weeks before, during labour and six weeks after the birth. Support can be delivered within the home, community, or a mutually agreed location through trained and accredited Volunteer Doulas. Acting as a ‘professional friend’, a Volunteer Doula will support the individual to make positive and informed choices, accompany them to appointments, provide practical support at the birth, build positive relationships with other services, and offer emotional support.
This year saw the funding from BSB for the Doula Project extended for another 3 years. During a lengthy service specification design process with the funder, the Logic Model was updated, and a proposal to increase staff numbers was accepted. Also by working closely with the Innovation Hub during this period, the Doula Project team were able to set up the Process Flow and Data Requirements that would enable the project to utilise System One in year 5 2021. This piece of work began November 2019 and will be completed by February 2021 with bi-weekly meetings with the Facilitator at Better Start Bradford, Doula Project Manager and the wider Doula team.
The Bradford Doulas Stats for 19/20 were as follows:
112 women referred to the service
- 59 women supported
20 births supported
Labour Support re-started in September 2020, however no home visiting was allowed in line with the Doula Project’s Covid risk assessment.
In response to the challenges of the pandemic and working from home, the Doula team developed successful virtual support strategies for the Volunteer Doula service. All staff and volunteer meetings as well as Doula support sessions to mums were virtual for the whole of 2020. The Project was able to invest in new laptops for the team to facilitate this service transformation, and there was a focus upon staff wellbeing and mental health during this difficult time. The Volunteer catch up sessions also focussed upon wellbeing with virtual upskilling and the latest Covid guidelines and changes to services also covered.
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Year Ended 30th September 2020
Action For Community Limited
Notes to the Financial Statements
This period of change also saw the project increase its use of interpreting services. As Doulas could not do face to face meetings, it became more important than ever to ensure women and families were aware of their choices particularly when having a baby in lockdown.
The Project did not deliver any new training of volunteers in this period. Better Start Bradford agreed to support the project to push back the dates. Instead of training September 2020 the training was re-scheduled for January 2021.
Plans for the future
The Doula Project is set in the coming year to receive additional funding from the Reducing Inequalities in Communities #RIC programme led by the Bradford District & Craven Clinical Commissioning Group, ‘closing the health gap in central Bradford’. This opportunity will mean an expansion of the Doula team in 2021.
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
Public Benefit
The Trustees, in making decisions about the activities of the organisation, have had due regard to the commission’s public benefit guidance when exercising any powers or duties to which the guidance is relevant.
Financial review
The net expenditure for the year was £9,361, including net expenditure of £216 on unrestricted funds and net expenditure of £9,145 on restricted funds. The total funds held at the year end was £6,563, of which £2,975 was restricted and £3,588 was unrestricted.
Reserves policy
The charity's free reserves at the yearend were £3,588. At the point of signing and submitting the accounts the trustees where in the process of reviewing, assessing, and updating the organisations reserves policy. It is the target and ambition of the board to hold the appropriate level of funds to support the charity in meeting its aims and also to minimise any uncertain short term financial risk. It is expected to have an updated and approved reserves policy for the year ending 30 September 2021.
Funds In deficit
At 30 September 2020 the Doula BSB restricted fund had a deficit balance of £10,125. This is due to funds having been spent in anticipation of being recouped at a later date as the BSB funding is part of an ongoing stream for the Doula Project. The board are making steps for the negative balance to be eliminated by the future income stream of the project contract and through review of other completed projects which have residual funds that may possibly be released for the organisation to use freely within its objectives.
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
Statement of trustees' responsibilities
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the
Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements
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prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable
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company will continue in operation
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Signed on behalf of the board of trustees:
Signed:
Name: Roland Clark
Date: 02/02/2022
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Action For Community Limited
Year Ended 30th September 2020
Independent Examiners Report
I report to the trustees on my examination of the financial statements of Action For Community Limited ('the charity') for the year ended 30 September 2020.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
03/02/2022 Nigel Wyatt BSC FCA Date: Independent Examiner 125 Main Street Garforth Leeds LS25 1AF
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Action For Community Limited
Year Ended 30th September 2020
Statement of Financial Activities
| Statement of Financial Activities | |||||
|---|---|---|---|---|---|
| 12 months | 18 months | ||||
| 2020 | 2019 | ||||
| Unrestricted | Restricted | Total | |||
| Funds | Funds | Funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income | |||||
| Donations and legacies | 2 | - | 120,371 | 120,371 | 225,947 |
| Investment Income | - | - | - | - | |
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| Total Income | - | 120,371 | 120,371 | 225,947 | |
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| Expenditure | |||||
| Expenditure on charitable activities | 4 | 216 | 127,226 | 127,441 | 228,233 |
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| Total Expenditure | 216 | 127,226 | 127,441 | 228,233 | |
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| Net income / (expenditure) | (216) | (9,145) | (9,361) | (2,286) | |
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| Net income and net movement in funds | |||||
| Total funds brought forward | 3,804 | 12,120 | 15,924 | 229,530 | |
| Transfers | - | - | - | - | |
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| Total funds carried forward | 10 | 3,588 | 2,975 | 6,563 | 227,244 |
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All income and expenditure derive from continuing activities.
The statement is a combined Statement of Financial Activities and Income and Expenditure Account for the purposes of meeting both companies act and charity SORP reporting requirements.
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Action For Community Limited
Year Ended 30th September 2020
Statement of Financial Position
| Statement of Financial Position | |||
|---|---|---|---|
| 2020 | 2019 | ||
| Note | £ | £ | |
| Current assets | |||
| Debtors | 8 | 20,917 | 21,997 |
| Cash at bank and in hand | 24,324 | 8,549 | |
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| 45,241 | 30,546 | ||
| Creditors: amounts falling due within one year | 9 | 36,387 | 14,622 |
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| Net current assets | 8,854 | 15,924 | |
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| Net assets | 11 | 8,854 | 15,924 |
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| Funds of the charity | |||
| Restricted funds | 10 | 5,266 | 12,120 |
| Unrestricted funds | 10 | 3,588 | 3,804 |
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| Total charity funds | 8,854 | 15,924 | |
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Directors Responsibilities
The Directors are satisfied that for the year ended on 30th September 2020 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner.
The Directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These Financial Statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
Name of Trustee:
R G Clark
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Signed on behalf of the Trustees:
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Date of approval:
02/02/2022
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
1 Basis of Preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) issued on 16 July 2014 as amended by Bulletin 1, the Financial Reporting Standard applicable in the United Kingdom (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are repared in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Fund Accounting
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often know as a ‘special offering’ in the church.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
Incoming Resources
All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.
• All voluntary income from members of the church are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.
• Grants where entitlement is not conditional on the delivery of specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.
• Income resources from charitable trading activities such as the letting of the building are accounted for when invoices are drawn up (as the point of entitlement).
• Donated services and facilities are included at the value to the charity where this can be quantified.
• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
• Volunteer time, the value of voluntary support for the work of the church is not included in the accounts but is described in the Trustees annual report.
• Investment Income is included in the accounts when receivable.
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.
Liability Recognition
Abilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation, assets which cost less than £700 are not capitalised. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life.
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
Pensions
The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
Operating Leases
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
Taxation
The charity is exempt from tax on its charitable activities.
Judgements and key sources of estimation
Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 5 for the carrying amount of the property plant and equipment, and note 1.5 for the useful economic lives for each class of assets.
Accounting Period
The accounts year ending 30 September 2019 was a 18 month period of account from the 1 April 2018 to the 30 September 2019.
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
| **2 ** | Analysis of Income | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2020 | ||
| £ | £ | £ | ||
| Donations and legacies | ||||
| Grants | - | 120,371 | 120,371 | |
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| - | 120,371 | 120,371 | ||
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| Total Income | - | 120,371 | 120,371 | |
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| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2019 | ||
| £ | £ | £ | ||
| Donations and legacies | ||||
| Grants | 225,947 | 225,947 | ||
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| - | 225,947 | 225,947 | ||
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| Total Income | - | 225,947 | 225,947 | |
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| **3 ** | Grants and Donations | |||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2020 | ||
| £ | £ | £ | ||
| Bradford & Airedale NHS | - | 29,103 | 29,103 | |
| Better Start Bradford | - | 91,269 | 91,269 | |
| Come Dine with me | - | - | - | |
| CNET Well Bradford | - | - | - | |
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| - | 120,371 | 120,371 | ||
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| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2019 | ||
| £ | £ | £ | ||
| Bradford & Airedale NHS | - | 68,091 | 68,091 | |
| Better Start Bradford | - | 151,106 | 151,106 | |
| Come Dine with me | - | 1,794 | 1,794 | |
| CNET Well Bradford | - | 4,955 | 4,955 | |
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| - | 225,946 | 225,946 | ||
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
4 Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2020 | |
| £ | £ | £ | |
| Staffing | - | 91,624 | 91,624 |
| Sundry Costs | 181 | 1,204 | 1,385 |
| Travel Expenses | - | 42 | 42 |
| Rent and Rates | - | 10,742 | 10,742 |
| Light & Heat | - | 354 | 354 |
| Cleaning | - | 433 | 433 |
| Management Fee | - | 6,059 | 6,059 |
| Staff Training & Monitoring | 23 | 10,332 | 10,355 |
| Legal and Professional | - | 614 | 614 |
| Office stationary & Equipment | 40 | 2,867 | 2,907 |
| Catering expenses | - | 738 | 738 |
| Telephone & computer costs | - | 2,216 | 2,216 |
| Bank charges | - | - | - |
| Independent Examinations | (28) | - | (28) |
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| 216 | 127,226 | 127,441 | |
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
| tes to the Financial Statements | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2019 | |
| £ | £ | £ | |
| Staffing | - | 125,039 | 125,039 |
| Sundry Costs | - | 281 | 281 |
| Travel Expenses | - | 542 | 542 |
| Rent and Rates | - | 16,092 | 16,092 |
| Light & Heat | - | 695 | 695 |
| Cleaning | - | 1,020 | 1,020 |
| Management Fee | - | 7,324 | 7,324 |
| Staff Training & Monitoring | - | 21,524 | 21,524 |
| Legal and Professional | 13 | 4,357 | 4,370 |
| Office stationary & Equipment | - | 5,913 | 5,913 |
| Catering expenses | - | 6,696 | 6,696 |
| Telephone & computer costs | - | 3,822 | 3,822 |
| Bank charges | - | 30 | 30 |
| Independent Examinations | 729 | - | 729 |
| MHLI Activities | - | - | - |
| Doula CCG | - | 7,102 | 7,102 |
| Doula BSB | - | 20,508 | 20,508 |
| C Net | - | 4,019 | 4,019 |
| Come Dine With me | - | 1,746 | 1,746 |
| Misc. re Inter Company | - | 781 | 781 |
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| 742 | 227,491 | 228,233 | |
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
5 Independent examination fees
Fees payable to the independent examiner for:
| Independent examination fees Fees payable to the independent examiner for: |
||
|---|---|---|
| 2020 | 2019 | |
| £ |
£ | |
| Independent examination and preparation of the financial statements |
1,080 | 900 |
6 Staff costs
| Staff costs | Staff costs | |
|---|---|---|
| The total staff costs and employee benefits for the reporting period are analysed | as follows: | |
| 2020 | 2019 | |
| £ | £ | |
| Wages and salaries | 85,355 | 123,629 |
| Social security costs | 5,247 | - |
| Employer contributions to pension plans | 962 | 1,410 |
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| 91,564 | 125,039 | |
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The average head count of employees during the year was as follows:
| 2020 | 2019 | |
|---|---|---|
| Average Head Count | 6 | 6 |
Number of employees who received benefits of more than £60,000 during the year was as follows:
More than £60,000
2020 2019 - -
The staff are employed by Action for Business Limited and includes a salary paid to the CEO for work relating to the work on the charity of £6,059 (2019: £7,238).
Key Management Personnel
The trustees deem that the key management personal of the charity is the CEO.
7 Trustee remuneration, expenses and donations
No trustee received and expenses during this year or the previous year. No trustee received any remuneration or benefit during this or the previous year.
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
8 Debtors
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Trade Debtors | 1,062 | 16,895 |
| Prepayments | 5,031 | 3,538 |
| Other Debtors | 7,132 | 1,309 |
| Related Party Debtors | 7,691 | 255 |
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| 20,917 | 21,997 | |
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| Creditors: amounts falling due within one year | ||
| 2020 | 2019 | |
| £ | £ | |
| Accruals | 1,304 | 2,863 |
| Other Creditors | 6,720 | 6,720 |
| Trade Creditors | 8,056 | 5,039 |
| Deferred Income | 20,308 | - |
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| 36,387 | 14,622 | |
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9 Creditors: amounts falling due within one year
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
10 Analysis of Charitable Funds
Unrestricted Funds
| Unrestricted Funds | ||||||
|---|---|---|---|---|---|---|
| 1 Oct 2019 | Income | Expenditure | Gains/Loses | Transfers 30 Sep 2020 | ||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted | ||||||
| General | 3,804 | - | (216) | - | - | 3,588 |
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| Total Unrestricted | 3,804 | - | (216) | - | - | 3,588 |
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| Restricted Funds | ||||||
| Doula BSB | (3,837) | 91,269 | (97,557) | - | - | (10,125) |
| Doula CCG | 3,472 | 29,103 | (29,669) | - | - | 2,906 |
| MHLI | 11,849 | - | - | - | - | 11,849 |
| C Net | 588 | - | - | - | - | 588 |
| Come Dine With Me | 48 | - | - | - | - | 48 |
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| Total | 12,120 | 120,371 | (127,226) | - | - | 5,266 |
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| Total Funds | ||||||
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| Total | 15,924 | 120,371 | (127,441) | - | - | 8,854 |
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Fund Descriptions
Restricted Funds
Doula BSB Peer support for vulnerable pregnant mums through pregnancy and child birth. Doula CCG Peer support for vulnerable pregnant mums through pregnancy and child birth. MHLI A healthy living initiative for Manningham and Girlington. C Net Part of Well Bradford Small Grants Scheme for Doula Programme. Come Dine With Me Part of Home Office funded Building a Stronger Britain Together programme.
Negative Fund Balances Doula BSB
At 30 September 2020 the Doula BSB restricted fund had a deficit balance of £10,125. This is due to funds having been spent in anticipation of being recouped at a later date as the BSB funding is part of an ongoing stream for the Doula Project. For more details regarding this please refer to the trustees report on page 4.
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
11 Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds |
|
|---|---|---|---|
| Funds | Funds | 2020 | |
| £ | £ | £ | |
| Current Assets | 39,976 | 5,266 | 45,241 |
| Creditors less than 1 year | (36,387) | - | (36,387) |
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| 3,589 | 5,266 | 8,854 | |
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| Unrestricted | Restricted | Total Funds |
|
| Funds | Funds | 2019 | |
| £ | £ | £ | |
| Current Assets | 18,426 | 12,120 | 30,546 |
| Creditors less than 1 year | (14,622) | (14,622) | |
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| 3,805 | 12,120 | 15,925 | |
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12 Company Status
The company is a company limited by guarantee and not having a share capital. Every member of the company undertakes to contribute in a winding up a sum not exceeding £10 whilst they are a member, or within one year after ceasing to be a member, towards debts and liabilities contracted before ceasing to be a member.
13 Related party transactions
The trustees - Shaukat Ahmed, Hamayun Arshad and Ruby Bhatti - are directors of Action For Business (Bradford) Limited (ABL) - company number 02728593. Following transactions have taken place between the charity and Action for Business (Bradford) Limited.
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Management fee | 6,059 | 7,324 |
| Rent, room hire & service charges | 13,820 | 13,405 |
| Salaries | 91,564 | 125,039 |
| Activities paid by ABL and recharge | - | 19,842 |
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| 111,442 | 165,610 | |
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14 Prior Period Adjustment
The 2019 signed accounts included an inconsistency between the restricted fund balance outlined in the financial statements and the restricted funds notes. This difference total was £781. In order to amend for this difference the total restricted funds balance from the 2019 restricted funds note has been carried forward into the accounts year ending 30th September 2020. The £781 difference has been applied to the opening unrestricted fund balance resulting in a change from £4,585 to £3,804.
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Action For Community Limited
Year Ended 30th September 2020
Notes to the Financial Statements
| **15 ** | Detailed analysis of income and expenditure | ||
|---|---|---|---|
| 2020 | 2019 | ||
| £ | £ | ||
| Donations and legacies | |||
| Grants | 120,371 | 225,947 | |
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| 120,371 | 225,947 | ||
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| Expenditure on charitable activities by fund type | |||
| Staffing | 91,624 | 125,039 | |
| Sundry Costs | 1,385 | 281 | |
| Travel Expenses | 42 | 542 | |
| Rent and Rates | 10,742 | 16,092 | |
| Light & Heat | 354 | 695 | |
| Cleaning | 433 | 1,020 | |
| Management Fee | 6,059 | 7,324 | |
| Staff Training & Monitoring | 10,355 | 21,524 | |
| Legal and Professional | 614 | 4,370 | |
| Office stationary & Equipment | 2,907 | 5,913 | |
| Catering Expenses | 738 | 6,696 | |
| Telephone & Computer Costs | 2,216 | 3,822 | |
| Bank Charges | - | 30 | |
| Independent Examinations | (28) | 729 | |
| MHLI Activities | - | - | |
| Doula CCG | - | 7,102 | |
| Doula BSB | - | 20,508 | |
| C Net | - | 4,019 | |
| Come Dine With me | - | 1,746 | |
| Misc. re Inter Company | - | 781 | |
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| 127,441 | 228,233 | ||
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| Net income / (expenditure) | (7,070) | (2,286) | |
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19