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2021-09-30-accounts

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 2021

Action For Community Limited

Year Ended 30th September 2021

Contents Page

Page
Legal and Administrative Information 1
Trustee's Annual Report 2
Independent Examiners Report 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9

Action For Community Limited

Year Ended 30th September 2021

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 Resigned December 2021 Hamayun Arshad Ruby Bhatti OBE

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

1

Action For Community Limited

Year Ended 30th September 2021

Notes to the Financial Statements

Structure, governance, and management

The charity is a company limited by guarantee and was formed on 3 June 2009. 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.

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 2020-21 for the Doula Project.

Bradford Doulas are funded by Bradford City Clinical Commissioning Group (now NHS West Yorkshire ICB) and Better Start Bradford covering the wards of Bowling and Barkerend, Bradford Moor and Little Horton and the Bradford City postcodes of BD1, 2, 3, 5, 7, 8 and 9.

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 the Reducing Inequalities in Communities programme begin in June 2021. This additional funding for the Doula Project will run until 2024, and enabled the staff team to increase to 10 by September 2021, including the TUPE of 5 staff formerly employed by Action for Business (Bradford) Ltd.

In 2021 the Bradford Doulas celebrated 10 years of service and 500 trees were planted celebrating 500 babies born and supported by the project.

The Bradford Doulas continued to offer support throughout the pandemic both virtually and face to face when restrictions permitted, with 78 women and babies supported across Bradford City in 2021.

From October 2020 - September 2021 the project held:

2

Action For Community Limited

Year Ended 30th September 2021

Notes to the Financial Statements

Using Zoom and Teams

----- Start of picture text -----
Oct 2020 Safeguarding – what’s changed during COVID 12
Nov 2020 Wellbeing Session 13
Dec 2020 Bereavement for Baby Loss 10
Dec 2020 Christmas Zoom party 13
January 2021
13.01.21 Let’s Get Together New Year 2021 17
Jan-March Cohort 9 Jan-March
17.02.21 Working with Interpreters – in-house LOs 20
03.03.21 Active Birth Session – In-house AF 12
24.03.21 Safe Sleeping – In-House RB 13
27.04.21 Matching Session New Virtual Cohort 12
21-28.04.21 Skills Reviews 1-2-1 / Group
19.05.21 Breastfeeding Series Part 1: Antenatal JD 16
02.06.21 Birth Stories 16
11.06.21 Networking: Picnic in the Park Face to Face 16
23.06.21 Contraception & Sexual Health 13
July 2021 2-Day Trauma Informed Doula Education training (V) 15 / 14
Aug 2021 Networking: First Office Session (F) 12
----- End of picture text -----

The Doula training programme offers an important pathway to further education and employment, with 6 volunteers successfully moved into Maternity Support or Locality Officer roles.

Plans for the future

The Doula Project is continuing to explore further opportunities to expand its training provision, thereby providing long term financial sustainability for the charity, as well as forging successful partnerships with other organisations within the Bradford district and beyond.

3

Action For Community Limited

Year Ended 30th September 2021

Notes to the Financial Statements

Financial review

The net income for the year was £56,698, including net income of £3,415 on unrestricted funds and net income of £53,283 on restricted funds. The total funds held at the year end was £65,552, of which £48,237 was restricted and £17,315 was unrestricted.

Reserves policy

The charity's free reserves at the year end were £17,315. 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 2021 the Doula BSB restricted fund had a deficit balance of £3,039. 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.

4

Action For Community Limited

Year Ended 30th September 2021

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:

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:

R G Clark Name:

Date: 30/11/2022

5

Action For Community Limited

Year Ended 30th September 2021

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 2021.

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:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. 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.

Nigel Wyatt BSC FCA Date: 30/11/2022 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

6

Action For Community Limited

Year Ended 30th September 2021

Statement of Financial Activities

Statement of Financial Activities
2021 2020
Unrestricted Restricted Total
Funds Funds Funds Total funds
Note £ £ £ £
Income
Donations and legacies 12,000 217,974 229,974 120,371
Investment Income - 200 200 -
────────── ────────── ────────── ──────────
Total Income 2 12,000 218,174 230,174 120,371
────────── ────────── ────────── ──────────
Expenditure
Expenditure on charitable activities 4 8,585 164,891 173,476 127,441
────────── ────────── ────────── ──────────
Total Expenditure 8,585 164,891 173,476 127,441
────────── ────────── ────────── ──────────
────────── ────────── ────────── ──────────
Net income / (expenditure) 3,415 53,283 56,698 (7,070)
────────── ────────── ────────── ──────────
Net income and net movement in funds
Total funds brought forward 3,588 5,266 8,854 15,924
Transfers 10,312 (10,312) - -
────────── ────────── ────────── ──────────
Total funds carried forward 11 17,315 48,237 65,552 8,854
────────── ────────── ────────── ──────────

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.

7

Action For Community Limited

Year Ended 30th September 2021

Statement of Financial Position

Statement of Financial Position
2021 2020
Note £ £
Fixed assets
Tangible fixed assets 8 7,734 -
Current assets
Debtors 9 62,493 20,917
Cash at bank and in hand 31,160 24,324
────────── ──────────
93,653 45,241
Creditors: amounts falling due within one year 10 35,835 36,387
────────── ──────────
Net current assets 57,818 8,854
────────── ──────────
Net assets 12 65,552 8,854
────────── ──────────
Funds of the charity
Restricted funds 11 48,237 5,266
Unrestricted funds 11 17,315 3,588
────────── ──────────
Total charity funds 65,552 8,854
────────── ──────────

Directors Responsibilities

The Directors are satisfied that for the year ended on 30th September 2021 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

───────────────────────────────────────────────────

Signed on behalf of the Trustees:

───────────────────────────────────────────────────

Date of approval:

30/11/2022

───────────────────────────────────────────────────

8

Action For Community Limited

Year Ended 30th September 2021

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 charity.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

9

Action For Community Limited

Year Ended 30th September 2021

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 charity 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 charity is not included in the accounts but is described in the Trustees annual report.

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.

Depreciation is charged on Office equipment and Fixture and fittings on a straight line basis at 25%.

10

Action For Community Limited

Year Ended 30th September 2021

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.

11

Action For Community Limited

Year Ended 30th September 2021

Notes to the Financial Statements

**2 ** Analysis of Income
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Donations and legacies
Grants 12,000 217,974 229,974
────────── ──────────
──────────
12,000 217,974 229,974
Other Income
Other - 200 200
────────── ──────────
──────────
- 200 200
────────── ──────────
──────────
Total Income 12,000 218,174 230,174
────────── ──────────
──────────
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Donations and legacies
Grants - 120,371 120,371
────────── ──────────
──────────
- 120,371 120,371
Other Income
Other - - -
────────── ──────────
──────────
- - -
────────── ────────── ──────────
Total Income - 120,371 120,371
────────── ──────────
──────────
**3 ** Grants and Donations
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Bradford & Airedale NHS - 99,826 99,826
Better Start Bradford - 130,148 130,148
────────── ──────────
──────────
- 229,974 229,974
────────── ──────────
──────────
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Bradford & Airedale NHS - 29,103 29,103
Better Start Bradford - 91,269 91,269
────────── ──────────
──────────
- 120,371 120,371
────────── ──────────
──────────

12

Action For Community Limited

Year Ended 30th September 2021

Notes to the Financial Statements

4 Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Staffing 3,837 112,025 115,862
Sundry Costs 16 3,990 4,006
Travel Expenses - 204 204
Rent and Rates - 17,244 17,244
Light & Heat - 834 834
Cleaning - 679 679
Management Fee - 6,044 6,044
Staff Training & Monitoring 1,950 10,842 12,792
Legal and Professional - 1,811 1,811
Office stationary & Equipment 150 3,155 3,305
Catering Expenses - 20 20
Telephone & Computer Costs - 5,708 5,708
Bank Charges - - -
Accountancy Fees 54 1,132 1,186
Literature & Brochures - 1,203 1,203
Depreciation 2,578 - 2,578
────────── ──────────
──────────
8,585 164,891 173,476
────────── ──────────
──────────
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 - - -
Accountancy Fees (28) - (28)
────────── ──────────
──────────
216 127,226 127,441
────────── ──────────
──────────

13

Action For Community Limited

Year Ended 30th September 2021

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:
2021 2020
£ £
Independent examination and preparation of the financial
statements
1,134 1,080

6 Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2021 2020
£ £
Wages and salaries 106,575 85,355
Social security costs 7,237 5,247
Employer contributions to pension plans 952 962
────────── ──────────
114,764 91,564
────────── ──────────

The average head count of employees during the year was as follows:

2021 2020
Average Head Count 6 5

Number of employees who received benefits of more than £60,000 during the year was as follows:

More than £60,000

2021 2020
- -

Until the 1st of September 2021 all staff were employed by Action for Business Limited and includes a salary recharged paid to the CEO for work relating the oversight of the charity of £6,044 (2020: £6,059).

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.

14

Action For Community Limited

Year Ended 30th September 2021

Notes to the Financial Statements

8 Tangible fixed assets

Office Furniture
equipment and fixtures Total
£ £ £
Cost
At 1st October 2020 - - -
Additions 8,496 1,816 10,312
────────── ────────── ──────────
At 30th September 2021 8,496 1,816 10,312
────────── ────────── ──────────
Depreciation
At 1st October 2020 - - -
Depreciation charge 2,124 454 2,578
────────── ────────── ──────────
At 30th September 2021 2,124 454 2,578
────────── ────────── ──────────
Net Book Value
────────── ────────── ──────────
At 30th September 2021 6,372 1,362 7,734
────────── ────────── ──────────
At 30th September 2020 - - -
**9 ** Debtors
2021 2020
£ £
Trade Debtors 9,338 1,062
Prepayments 6,029 5,031
Other Debtors 46,871 7,132
Related Party Debtors 255 7,691
────────── ──────────
62,493 20,917
────────── ──────────
**0 ** Creditors: amounts falling due within one year
2021 2020
£ £
Accruals 4,568 1,304
Other Creditors 6,720 6,720
Trade Creditors 15,209 8,056
Deferred Income 9,338 20,308
────────── ──────────
35,835 16,079
────────── ──────────

10 Creditors: amounts falling due within one year

15

Action For Community Limited

Year Ended 30th September 2021

Notes to the Financial Statements

11 Analysis of Charitable Funds

Unrestricted Funds

Unrestricted Funds
1 Oct 2020 Income Expenditure Gains/Loses Transfers 30 Sep 2021
£ £ £ £ £ £
Unrestricted
General 3,588 12,000 (8,585) - 10,312 17,315
────────── ──────────
──────────

──────────
────────── ──────────
Total Unrestricted 3,588 12,000 (8,585) - 10,312 17,315
────────── ──────────
──────────

──────────
────────── ──────────
Restricted Funds
Doula BSB (10,125) 130,348 (117,718) - (5,544) (3,039)
Doula CCG 2,906 42,247 (31,135) - - 14,018
MHLI 11,849 - - - - 11,849
C Net 588 - - - - 588
Come Dine With Me 48 - - - - 48
CCG Doula RIC - 45,579 (16,038) - (4,768) 24,773
────────── ──────────
──────────

──────────
────────── ──────────
Total 5,266 218,174 (164,891) - (10,312) 48,237
────────── ──────────
──────────

──────────
────────── ──────────
Total Funds
────────── ──────────
──────────

──────────
────────── ──────────
Total 8,854 230,174 (173,476) - - 65,552
────────── ──────────
──────────

──────────
────────── ──────────
1 Oct 2019 Income Expenditure Gains/Loses Transfers 30 Sep 2020
£ £ £ £ £ £
Unrestricted Funds
General 3,804 - (216) - - 3,588
────────── ──────────
──────────

──────────
────────── ──────────
Total 3,804 - (216) - - 3,588
────────── ──────────
──────────

──────────
────────── ──────────
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
────────── ──────────
──────────

──────────
────────── ──────────
Total 12,120 120,371 (127,226) - - 5,266
────────── ──────────
──────────

──────────
────────── ──────────
Total Funds
────────── ──────────
──────────

──────────
────────── ──────────
Total 15,924 120,371 (127,441) - - 8,854
────────── ──────────
──────────

──────────
────────── ──────────

16

Action For Community Limited

Year Ended 30th September 2021

Notes to the Financial Statements

Fund Transfers

Two transfers have taken place during the year moving assets purchased from restricted funding to be held within the general fund moving forward. £5,544 was transferred from Doula BSB to the general fund following the purchase of office equipment and fixture and fittings. £4,768 as transferred from CCG Doula RIC to the general fund following the purchase of office equipment.

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. CCG Doula RIC Peer support for vulnerable pregnant mums through pregnancy and child birth.

Negative Fund Balances

Doula BSB

At 30 September 2021 the Doula BSB restricted fund had a deficit balance of £3,039. 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.

12 Analysis of net assets between funds

Unrestricted Restricted
Total Funds
Funds Funds 2021
£ £ £
Fixed Assets 7,734 - 7,734
Current Assets 45,416 48,237 93,653
Creditors less than 1 year (35,835) - (35,835)
────────── ──────────
──────────
17,315 48,237 65,552
────────── ──────────
──────────
Unrestricted Restricted
Total Funds
Funds Funds 2020
£ £ £
Fixed Assets - - -
Current Assets 39,975 5,266 45,241
Creditors less than 1 year (36,387) - (36,387)
────────── ──────────
──────────
3,588 5,266 8,854
────────── ──────────
──────────

17

Action For Community Limited

Year Ended 30th September 2021

Notes to the Financial Statements

13 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.

14 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.

On the 1st of September 2021 the front line staff members undertaking the activity for the charity were tuped over from Action For Business to Action For Community so that these individuals are employed in the organisation where the activity is undertaken.

2021 2020
£ £
Management fee 6,044 6,059
Rent, room hire & service charges 21,774 13,820
Salaries 100,776 91,564
────────── ──────────
128,594 111,443
────────── ──────────

18

Action For Community Limited

Year Ended 30th September 2021

Notes to the Financial Statements

**15 ** Detailed analysis of income and expenditure
2021 2020
£ £
Donations and legacies
Grants 229,974 120,371
Other Income 200 -
────────── ──────────
230,174 120,371
────────── ──────────
Expenditure on charitable activities by fund type
Staffing 115,862 91,624
Sundry Costs 4,006 1,385
Travel Expenses 204 42
Rent and Rates 17,244 10,742
Light & Heat 834 354
Cleaning 679 433
Management Fee 6,044 6,059
Staff Training & Monitoring 12,792 10,355
Legal and Professional 1,811 614
Office stationary & Equipment 3,305 2,907
Catering Expenses 20 738
Telephone & Computer Costs 5,708 2,216
Bank Charges - -
Independent Examinations 1,186 (28)
Literature & Brochures 1,203 -
Depreciation 2,578 -
────────── ──────────
173,476 127,441
────────── ──────────
────────── ──────────
Net income / (expenditure) 56,698 (7,070)
────────── ──────────

19