OpenCharities

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2021-03-31-accounts

Page
Trustees'
annual
report
Independent
examiner's
report to the trustees
Statement offinancial activities
Statement
offinancial
position
10
Statement
ofcash flows
Notes to the financial
statements
12
The following pages do not form part of the financial statements
Oetailed statement offinancial activities 24
Notes to the detailed statement offinancial activities 27

Registered Registered charity name ENTRAIDE MUTUAL AID
Charity registration number 1142919
Principal office Chelmsley
Wood Baptist Church centre
Hsdingnam
Grove
Birmingham
West Midlands
8377TP
United
Kingdom
The trustees
Mr. Felix Kupay
Mrs Helen Guizani
Mr. Lemba Kilenda
Mrs Thenain
Coulibaly
Independent examiner Godfrey Massa (Certified Accountant)
472A BEARWOOD ROAD
SMETHWICK
WEST MIDLANDS
ENGLAND
B664HA

2021 2020
Unrestncted Restricted
Rote funds funds
f
Totalfunds Total funds
E
Income and endowments
Donations
and legacies
Charitable
activities
4
5
40,708
6826
206,868 247,576
6,826
223,708
2,532
Other trading activities 6 1,568 1,568 5,619
Investment
income
7 1 1 22
Total income 49,103 206,868 255,971 231,881
Expenditure
Expenditure
cn charitable
activities 8,9 44,787 147,463 192,250 204,307
Total expenditure 44,787 147,463 192,250 204,307
Net income and net movement in funds 4,316 59,405 63,721 27,574
Reconciliation
offunds
Total funds brought forward 50,642 26,616 77,258 49,684
Total funds carried forward 54,958 86,021 140,979 77,257

2021 2020
Fixed assets Note 8 f
Tangible fixed assets 'l3 4,516 1,120
Current assets
Cash at bank and
in
hand 138,263 77,938
Creditors: amounts falling due within one year 14 1,800 1,800
Net current assets 136,463 76,138
Total assets less current liabilities 140,979 77,258
Net assets 140,979 77,258
Funds ofthe charity
Restricted funds
Unrestricted
funds
66,021
54,958
51,508
25,749
Total charity funds 16 140,979 77,257

Year ended 3$ March 2 021
2021 2020
Cash flows from operating activities
hlet income 63,721 27,574
Adjustments
for:
Depreciation
oftangible
fixed assets
1,155 631
Other interest receivable
and
similar income (1) (22)
Interest payable and similar charges 182 396
Accrued expenses 200
Cash generated
from operations
65,057 28,779
Interest paid (182) (396)
Interest received 1 22
Net cash from operating
activities
64,876 28,405
Cash flows from investing activities
Purchase oftangible assets (4,551) (689)
Net cash used
in investing
activities
(4,551) (689)
Net increase
in cash and cash equivalents
60,325 27,716
Cash and cash equivalents at beginning ofyear 77,938 50,222
Cash and cash equivatents at end ofyear 138,263 77,938

Unresitricted Restricted Total Funds
Funds Funds 2021
Grants E E
BBCChildren
ln Need
BCT/h!LCF-COVID Massaging
Solihull MBC SVPRS
Henry Smith Charity
Lloyds Foundation
Gowling
Charity
HOECF Corona Virus Resilience
Souter Charitable
Trust
Jarman
Charitable
Trust
Fund 8,240
500
5,000
27,789
21,400
46,950
37,800
24,967
4,000
27,789
21,400
46,950
37,800
33,207
500
4,000
5,000
Grimrnit
Charitable
Trust
Sheldon Trust
HOECF Solihull Winter Wellbeing
& Recovery Fund
hlACCOM/
Migration
Exchange
Solihull
MBC BAIVIE COVID Support Fund
Severn 'Trent Community
Fund
Saintbury
2,000
11,000
10,000
2,000
5,000
7,521
2,000
11,000
5,000
10,000
7,521
2,000
CAF-Covid 19Emergency
Controlled
Migration
Fund
Fund 5,000 5,000
British 8 Foreign School Society
Alan &Nests
Ferguson
Hllden
Charity
WPD Community
Matters/
Cole Trust
In-this Together 8,941 8,941
Rowland Trust
Persula
Foundabon
Trusthouse 17,500 17,500
Other donations
and legacies
HMRC JRS Grant 554
40,708 206,868 247,576
Unrestricted Restricted Total Funds
Funds Funds 2020
r
Donations
Donations
Local Giving
307 307

ended 31 March 20 ended 31 March 20 21
Donations
and legacies
(cunt/nuecr)
Unrestricted Restricted Total Funds
Funds Funds 2020
8 8
Grants
BBCChildren
ln Need
35,990 35,990
BCT/NLCF-COVID
Messaging
Sclihull MBC SVPRS
Henry
Smith Charity
Lloyds Foundation
28,700
24,985
28,700
24,985
Gowling
Charity
HOECF Corona Virus Resilience Fund
Souter Charitable
Trust
Jarman
Charitable
Trust
150 150
Grimmit Charitable
Trust
Sheidcn Trust 10,000 10,000
HOECF Solihull Winter Wsllbeing 8 Recove ry Fund
NACCOIVI/
Migration
Exchange
Solihull MBC BAME COVID Support Fund
Severn Trent Community Fund
Sainto ury 2,000 2,000
CAF-Covid 19Emergency Fund
Controlled
Migration
Fund
53,246 53,246
Bntish 8 Foreign School Society 30,000 30,000
Alan & Nests
Ferguson
10,000 10,000
Hilden
Charity
10,000 10,000
WPD Community
Matters/
In-this Together
Cole Trust 1,500 1,500
Rowland
Trust
1,330 1,330
Persula
Foundation
5,000 5,000
Trusthouse
Other donations
and legacies
HMRC JRSGrant
10,457 202,751 213,208
Charitable
activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
F 8 E E
HMRC (EMA8VAT ) 6,826 6,826 2,532 2,532
Other trading
activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
8 8
Consultancy
and Training
1,568 1,568 5,619 5,619

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
8
Bank interest receivable
type
1 1 1 22 22
Expenditure
on charitable
activities
by fund type
Unrestricted Restncted Total Funds
Funds Funds 2021
Homework
Club
Rowlands Trust
6 E
26,377
E
26,377
BCT/NLCF- Covid Support
Training
Fees and Donations.
Education
Trusthouse
HMRC ( EMA &VAT Recovered)
NACCOM/
Migration
Exchange
Persula Foundation
Project 1,568
6,762
8,757
16,767
17,502
16,767
1,568
17,502
6,762
8,757
Sheldon Trust
Henry Smith Charity
Controlling
Migration
Fund
10,858 33,138 10,858
33,138
Jarman Trust
WPD Community
Matters/
In Together
HOECF Corona Virus Resilience
Hilden
Charity
5,035
4,0DD
5,035
4,00Q
Woodward
Charitable
Trust
Lloyds Bank Foundation
Alan &Nests Ferguson
5,173 24,968 30,141
HOECF Solihull Winters
Unrestricted
General Reserve
5,000 5,000
British Foreign School Society
Sheldon Charitable
Trust
Saintbury
Trust- Refugee Project
Restricted General Reserve
CAF Covid 19Emergency
Fund
Roughly Trust
5,0DD 5,000
Midlands
Legal Fund
Souter Trust Education
Project
5,000 5,000

ended 31 March 202 1
Cole Trust
Support costs 6,667 9,676 16,345
44,787 147,463 192,250
Unrestricted Restricted Total Funds
Funds Funds 2020
E E
Homework
Club
25,965 25,965
Rowlands
Rust
1,210 1,210
BCT/NLCF- Covid Support
Training Fees and Donations. Education project 5,947 5,947
Trust House
HMRC i EMA &VAT Recovered) 2,532 2,532
NACCOM/
Migration
Exchange
Persula
Foundation
5,000 5,000
Sheldon Trust
Henry Smith Charity
Controiling
Migration
Fund
28,700
32,728
28,7DD
32,726
Jarrnan
Trust
150 150
WPD Community
Matters/
In Together
HOECF Youth
Corona Virus
Resilience
Hilden
Charity
10,000 10,000
Woodward
Charitable
Trust
1,000 1,000
Lloyds Bank Foundation 24,985 24,985
Alan &Nests Ferguson 1D,000 10,000
HOECF Solihull Winters
Unrestricted
General Reserve
7,470 7,469
British Foreign School Society 30,000 30,000
Sheldon
Charitable
Trust
5,005 5,005
Saintbury
Trust- Refugee
Proiect 'l,605 1,605
Restricted General Reserve 2,713 2,713
CAF Covid 19Emergency Fund
Roughly Trust 2,D00 2,000
Midlands
Legal Fund
2,972 2,972
Souter Trust Education
Project
Cole Trust 1,500 1,500
Support costs 2,826 2,826
15,949 188,359 204,307

Activities
undertaken Support Totalfunds Total fund
Homework
Club
Rowlands
Trust
BCT/NLCF- Covid Support
Training Fees and Donations.
directly
f
26,377
16,767
costs
E
2,000
2021
6
28,377
16,767
2020
8
25,965
1,210
Education
Project
Trust House
HMRC ( EMA &VAT Recovered)
NACCOM/
Migration
Exchange
Persuia Foundation
Sheldon Trust
Henry Smith Charity
Controlling
Migration
Fund
Jarman Trust
WPD Community
Matters/
In Together
HOECF Youth
Corona Virus
1,568
17,502
6,762
8,757
10,858
33,138
5,035
2,000
1,215
554
500
3,568
17,502
6,762
9,972
10,858
33,692
5,535
5,947
2,532
5,000
28,700
32,728
150
Resilience
Hilden
Charity
Woodward
Charitable
Trust
Lloyds Bank Foundation
Alan 8 Nests Ferguson
HOECF Solihull Winters
Unrestricted
General Reserve
British Foreign School Society
Sheldon Charitable
Trust- Mental
4,000
30,141
5,000
398
7,521
4,000
398
30,141
12,521
10,000
1,000
24,985
10,000
7,469
30,000
Wellbeing
and General Costs
Saintbury
Trust- Refugee project
Restricted General Reserve
CAF Covid 19Emergency
Fund
Roughly
Trust
Midlands
Legal Fund
Souter Trust Education
Project
Cole Trust
Governance
costs
5,000
5,000
1,000
1,157
1,000
5,000
5,000
1,157
5,005
1,605
2,7'l3
2,000
2,972
1,500
2,826
175,905 16,345 192,250 204,307
19. Net income
Net income
is stated after charging/(crediting):
2021 2020
Depreciation
oftangible fixed assets
8
1,155
6
631

Staffcosts
The total staff costs and employee benefits for the reporting period are anaiysed as fallaws:
2021 2020
f
Wages and salaries
Social secunty costs
Employer contributions
to pensiari plans 94,959
5,079
2,021
83,849
5,173
1,892
102,059 90,714

Tangible fixed asset s
Plant and Fixtures and
machinery
E
fittings
E
Equipment
E
Total
9
Cast
At 1 April 2020 312 231 5,912 6,455
Additions 4,551 4,551
At 31 March 2021 312 231 10,463 11,006
Oepreciation
At 1 April 2020 152 138 5,045 5,335
Charge for the year 152 93 910 1,155
At 31 March 2021 231 5,955 6,490
Carrying
amount
At 31 March 2021 4,508 4,516
At 31 March 2020 160 93 867 1,120
Creditors: amounts falling due within one year
2021
f
2020
f
Accruals
arid deferred
income 1,800 1,600

At
At 31 INarch 20
Donations 1 April 2020
f
50,642
Income
49,103
Expenditure
(44,787)
21
f
54,958
At
Donations At
1 April 2019
F
23,068
Income
f
18,630
Expenditure
f
(15,949)
31 March 20
20
25,749
Restricted funds
At
At 31 INarch 20
1 April 2020
26,616
Income
f
206,868
Expenditure
f
(147,463)
21
f
86,021
At
At
1 April 2019
f
Income
f
Expenditure
f
31 March 20
20
26,616 213,251 (188,359) 51,508
17. Analysis ofchanges in net debt
At
Cash at bank and in hand At 1 Apr 2020
f
77,938
Cash flows
F
60,325
31 Mar 2021
F.
138,263

2021 2020
Income and endowments 9
Donations
and legacies
Donations
Local Giving
BBCChildren
In Need
BCT/NLCF-COVID
Support
Fund
Solihull MBC SVPRS
Henry Smith Charity
Lloyds Foundation
Gowling
Charity
HOECF Corona Virus Resilience
Fund
Souter Charitable
Trust
Jarman
Charitable
Trust
Gdmmit Chantable
Trust
Sheldon Trust
HOECF Solihull Winter Wellbeing
& Recovery Fund
NACCOM/
Migration
Exchange
Solihull MBC SAME COVID Messaging
Severn Trent Community
Fund
Saintbury
CAF-Covid 19Emergency
Fund
Controlled
Migration
Fund
British 8 Foreign School Society
Alan &Nests
Ferguson
Hilden
Charity
WPD Community
IVlatters/
In-this Together
Cole Trust
Row!and Trust
Persula
Foundation
Trusthouse
Lush Charity Pot
Midland
Legal Fund
Woodward
Charitable
Trust
Roughly
Trust
HMRC JRS Grant
1,215
199
27,789
21,400
46,950
37,800
33,207
500
4,000
5,000
2,000
11,000
5,000
10,000
7,521
2,000
5,000
8,941
17,500
554
307
35,990
28,700
24,965
150
10,000
2,000
53,246
30,000
10,000
10,000
1,500
1,330
5,000
4,000
3,500
1,000
2,000
247,576 223,708

Year ended 31 March 2 0 2t
2021 2020
K
Charitable
activities
HMRC (EMA 8, VAT Refund ) 6,826 2,532
Other trading
activities
Consultancy
and Training
1,568 5,619
investment
income
Bank interest receivable type 1 22
Total income 255,971 231,881

2021 2020
Expenditure 6 6
Expenditure
on charitable
activities
Wages and salaries
Employer's
NIC
Pension costs
Rent
Repairs and maintenance
Insurance
Travel costs
Legal and professional fees
Telephone
Other office costs
Depreciation
Interest on bank loans and overdrafts
Other interest payable
and sirniilar charges
Childrens
Indoor Activities
Leisure Activities
Support For destitute
Clients
Postage and Stationery
Education
Project DRC
Volunteer
Expenses
Sundry Expenses
Project Venue Hire
Meeting Expenses
Recruitment
and DBSCosts
Staff, Trustees and Volunteers
Training
Homework
Club
Publicity
ItCosts (Repairs/Maintenance
/ Website
UASC Proiect Outings
UASC Project Youth Groups
UASC Project Professional
Sessions
Subscriptions
Women's
Befriending
Project
Overseas
Travel Costs
Consultants
Fees Business Planning
Covid 19Destitution
Support
SAME Covid 19Messaging
94,959
5,079
2,021
7,000
41
641
692
2,904
1,352
699
'I,156
181
1
2,801
9,644
1,511
19,045
307
324
12
262
675
3,717
17
901
48
2,510
1,000
294
1,500
23,435
7,521
83,649
5,173
1,892
6,050
10
585
950
4,806
1,695
630
396
5,336
3,767
4,397
1,163
66,203
1,486
280
1,730
61
379
449
2,366
45
757
4,225
3,850
150
94
778
955
192,250 204,307
Total expenditure 192,250 204,307
Net income 63,721 27,574

Year ended 31 March 20 21
2021 2020
E E
Expenditure
on charitable
activities
BBCCIN Homework
Club
Activities undertaken
directly
Homework
Club Manager,
Trainers
and Teaching Assistants 17,861 15,802
Homework
Club Manager
and Teaching Assistant
Repairs
& maintenance
Direct charitable other motor/travel
costs
NIC 8 10
30
Accountancy
and Audit Fees
598 468
Direct charitable
activity
1 - telephone
88
Homework
Club Trips
Volunteer
Expenses
Project Venue Hire
Recruitment
and DBSCosts
2,801
43
324
262
5,336
558
1,130
25
Staff, Trustees
and Volunteers
Homework
Club
Training 675
3,717
2,366
ITCosts (Repairs/Maintenance / Website) 240
26,377 25,965
Support costs
Education
Project
2,000
Rowiands
Trust
Activities undertaken
direct/y
Education
Project
1,210
BCT/NLCF- Covtd Support
Acdvlties undertaken
directly
Caseworker
Salary
7,440
Employers
NIC Caseworker
522
Employers
Pension
Contribution
Caseworker 242
Rent 3,000
Travel costs 83
Accountancy
&Audit Fees
598
Telephone 88
Miscelaneous
Expenses
699
Postage and Stationery 1,400
ITCosts 901
Subscription
& Other Registration
Fees 294

2021f 2020f
Brought forward 15,267
Consultants
Fees Business
Planning
1,500
16,767
Training Fees and Donations. Education Project
Activities undertaken
directly
Education
Project
1,568 5,947
Support costs
Education
Project
2,000
Trusthouse
Charitable
Trust
Activities undertaken
direcdy
UASC Coordinator
Salary
Employer's
NIC UASC Caordinator
Repairs & maintenance
Insurance
Accountancy
& Audit Fees
Volunteer
Expenses
IV!eetings Expenses
(Including
AGM)
Publicity
UASC Project Outings
UASC Project Youth Groups
UASC Project Professional
Sessions
11,685
1,006
41
641
512
30
12
17
48
2,510
1,000
17,502
I4MRC (EMAa VA'T Recovered)
Activities undertaken
directly
Education
Project
6,762 2,532
NACCOhlfl
Migration
Exchange
Activities undertaken
directly
Support For Destitute
Clients
Postage &Stationery
Cavid 19Destitution
Support
5,644
111
3,002
8,757
Supportcosts
Education
Project
1,215
Persula Foundation
Activitles undertaken
directly
Leisure 8 Other Social Activity
Support for Destitute
Clients
603
4,397
5,000
Sheldon Trust
Activities undertaken
directly
Volunteer
Coordinator
Salary
9,431
Carried
forward
9,431

Year ended 31 March 20 21
2621 2020
6 E
8roug ht forward 9,431
Emplayers
NICS Volunteer
Bank laans and Overdrafts
Coordinator 246
181
Covid 19Destitution
Support
1,000
10,858
Henry Smith Charity
Activities undertaken
directly
UK Programme
Manager
Salary
UK Programme
Manager
Nl
25,918
1,470
24,799
2,232
Project Manager
pension
Rent
costs 929
4,000
1,240
Travel costs 135 429
Accountancy
& Audit Fees
598
Telephone 88
33,138 28,700
Support costs
Volunteer
Coordinator
Salary -
HMRC JRC Grant
Controlling
Migration
Fund
Activities undertaken
directly
UASC Coordinator
Salary
17,018
Employers
NIC
1,455
Rent 2,993
other motor/travel
costs
108
Accountancy,
8 Payroll Services
117
Telephone 224
Postage
& Stationery
411
Volunteer
Expenses
268
UASC Project Venue
Hire
600
Recruitment
&DBSCasts
354
Staff, Trustees and Volunteers Training 396
Publicity 42
ITCosts (Repairsi Maintenance / Website 517
UASC Project Outings 4,225
UASC Project Youth Groups 3,850
UASC Project Professional Sessions 150
32,728
Jarman Trust
Activitfes undertaken
directly
Leisure 8 Other
Social Activities
147
Publicity 3
150
WPD Community
Mattersl
In Together
Activities undertaken
directly

2021 2020
Covid 19Destitution 5,035
Support costs
Education
Project
500
HOECF Corona Virus Resilience
Activities undertaken
directly
Covid 19Destitution
Fund
4,000
Hilden
Charity
Activities undertaken
directly
Education
Project DRC
1D,DDD
Woodward
Charitable
Trust
Activities undertaken
directly
Volunteers
Expenses - Befriending
Women's
Befriending
Project
Project 222
778
1,000
Supportcosts
Ccvid 19Destitution
Support
398
Lloyds Bank Foundation
Activities
undertaken
directly
Project Worker Salary
Project Worker NICS
Pension costs
Rent & Utilities
Motor/travel
costs
Accountancy,
Audit & Payrol! Services
Telephone
Support for Destitute Clients
Postage & Stationery
Volunteer
Expenses
22,070
1,827
850
474
598
88
4,000
234
18,230
1,486
652
2,650
201
338
840
588
3D,141 24,985
Alan &Nests Ferguson
Acti vities undertaken
directly
Education
Project DRC
10,000
HOECF Solihull Winters
Acfi vities undertaken
directly
Covid 19Destitution
Support
5,000
Supportcosts
BAME Covid Messaging 7,521
Unrestricted
General Reserve
Acdvitles undertaken
directly
Education
Project
6,514
Carried forward 6,514

Year ended 31 Ma r ch 021
2021 2020
E
Brought forward 6,514
Overseas travels
7,469
British Foreign School Society
Activities undertaken directly
Education
Project DRC
30,000
Sheldon Charitable
Trust
Activities undertairen directly
Project worker &Caseworker
Rent
Salary 3,250
3
Travel costs 182
Leisure &
Other Social Activities
1,517
Staff, Trustees
&Volunteers
Training 53
5,005
Support costs
Telephone Costs
1,000
Saintbury
Trust
Activities undertaken
Rent &Utilities
directly 404
Insurance 585
Volunteer
Expenses
336
Miscellaneous
Expenses
280
1,605
Restricted General Reserve
Acti vities undertaken direcdy
Volunteer
Coordinator
Salary 2,713
CAF Covid 19Emergency Fund
Acti vities undertaken
directly
Covid 19Destitution
Fund
5,000
Roughly Trust
Activities undertaken directly
Volunteer
Coordinator
Salary 1,837
Volunteer
Expenses
Befriending
Project 102
Meetings Expenses 61
2,000
Midlands
Legal Fund
Activities undertaken directly
Accountancy,
Audit &
Payroll Services 2,083
Telephone 631
Postage
& Stationery
164
Svbscriptions 94
Carried forward 2,972

2021f 2020
Brought forward 2,972
2,972
Souter Trust
Activltiea undertaken directly
Education
Project
5,000
Cole Trust
Activities undertaken directly
Leisure &Other Social Activities 1,500
Governance
costs
Accountancy
and Audit Fees
Governance
costs
—depreciation
Bank Charges
1,156
1
1,800
630
396
1,157 2,826
Expenditure
on charitable
activities
192,250 204,307