Company registration number.. 06656591 Charity registration number: 1143949 Somali Adult Social Care Agency IA company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025 The Moffatts Partnership LLP Suite 1.1, First Floor Jackson House Sibson Road Sale M33 7RR
Somali Adult Social Care Agency Contents Reference and Administrative Details Trustee5' Report 2to3 Statement of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Artivities Balance Sheet Notes to the Financial Statements 8t017
Somali Adult Social Care Agency Reference and Administrative Details Chairperson Prof Anya Asab Ismail Ahmed Trustee5 Mr Hassan Mahamed Cumar Prof Anya Asab Ismail Ahmed Mr Ahmed Mohamed Mr Mohamed Abdi Aued Egeh Mr Mohamed Abukar Ha55an. Iresi8ned 24th April 20241 Mrs Lofna Chesterton Mr David Porter, (resigned 1st September 20241 Ms Alison Ahmed Barratt. (appointed 1st January 20251 Secretary Mrs Lorna Chesterton Charlty Reglstration Number 1143949 Company Registration Number 06656591 The charity is incorporated in England & Wales. 1538 Princess Road Moss Side Manchester M144RE Reglstered Office Independent Examiner The Moffatts Partnership LLP Suite 1.1. First Floor Jackson House Sibson Road Sale M33 7RR Page I
Somali Adult Social Care Agency Trustees, Report The trustees, who are director5 for the purpose5 of company law, present the annual report together with the financial statements and auditors, report of the charitable company for the year ended 31 March 2025. Structurei governance and management Nure oAgoverning document Somali Adult Social Care Agenry is a company limited by guarantee to the value of £1 per member and doe5 not have share capital. The charity is governed by the Memorandum and Articles of Association of the company incorporated 25 July 2008 as amended by special resolution registered at Companies house on 15 June 2011. Objectives and activities Objects ond oims The Somali Adult Social Care Agency provides relief of sickness and the preservation of good health. in particular but not exclusively, amongst the Somali community residin8 permanently or temporarily in Manchester and its surrounding distriLI5. The Somali Adult Social Care Agency provides Somali elders, in the city of Manchester, 5UPPOrt in their daily lives such as advice for welfare rights, home visltin& interpretation. escortin& supporting GP and Hospital appointments and afternoon social club. The charity provides free, confidential advice services on the following issues,. Welfare rights, debt issues, education. training & employment, housin& health issues and immigration. Public benefit The trustees have ensured they carry out the objectives for the public benefit and have accordance with $17 Charities Act 20111 had regard to guidance published by the Charity Commission on public benefit when exercising powers Dr duties where that may be relevant. The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Achievements and performance The Somali Adult Social Care Agency ISASCAI exists to help identify and meet the needs of Somali adults in and around the City of Manchester. Through a mixture of advocacy and advice we try to deal with any issue that clients may have. Most of our work is related to benefits. housing repairs. rehousin& debt. immigration. and communicating with mainstream agencies. We also work with partner5 le.g. NHS) to promote health and social care support, leisure activities, training and sign-posting to other agencies. Page 2
Somali Adult Social Care Agency Trustees. Report Financial review Total income for the year amounts to £138,33812024 - £85.5051. Expenditure for the year totals £104.63112024- £55,166). All income and expenditure relates to unrestricted funds.The overall position at the year-end 15 a surplus of £33.70712024- surplus £30.3391- The total reserves carried forward at the year-end are £98,450 12024 - £64,743). All of the charity reserves are unrestrirted. Policyon reserves It is the policy of the trustees to retain such reserves as are necessary to enable the tharity to fulfil its objectives. The current level of reserves held will cover approximately 50% of the current annual running costs and is considered to be adequate. Funds in deficit There are no funds in deficit. Going concem The trustees have a reasonable expectation that the charity will have adequate resources to continue in operational existence for the foreseeable future. The charity continues to adopt the going concern basis on preparing its financial statements. Disclosure of information to auditor Each trustee ha5 taken steps that they ought to have taken a5 a trustee in orderto make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware. Small companies pro¥i5ion statement This report has been prepared in accordance with the small companies regime under the Companies Act 2006. The annual report was approved by the trustees of the charity on 3 September 2025 and signed on its behalf by.. 4-qtvwL Prof Anya Asab Ismail Ahmed Chairman and Trustee MrAhmed Mohamed Trustee Page 3
Somali Adult Social Care AEency Statement of Trustees, Responsibilities The trustees (who are also the directors of Somali Adult Social Care Agency for the purposes of company lawl are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prarticel, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial statements for each financial year. Under company lawthe trustees must not approve the financial statements unless they are satisfied that they 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 its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to.. selett suitable accounting policies and applythem consistentty: observe the methods and principles in the Charities SORP- makejudgements and estimates that are reasonable and prudent,. state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements,. and prepare the financial statements on the going concefn basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accountin8 records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are olso responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustee5 are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the trustees of the charity on 3 September 2025 and signed on its behalf by: •AL Prof Anya Asab15mail Ahmed Chairman and trustee MrAhmed Mohamed Trustee Page 4
Somali Adult Social Care Agency Independent Examiner's Report to the trustees of Somali Adult Social Care Agency {'the Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the charity's trustees of the Company land also its direttors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061.the 2006 ACVI. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charitfs accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the Direttions given by the Charity Commission under section 145{5llbl of the 2011 Act. Independent examinerfs statement I have completed my examination. I confirm that no matters have come to my attention in connertion with the examination giving me cause to believe.. accounting records were not kept in respect of Somali Adult Social Care Agency as required by section 386 of the 2006 Act- or 2. the accounts do not accord with those records,. or 3. the account5 do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination.. or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come across no other matters in connertion 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. Mrj The n Saxon F stitute of hartered Accountarbts in England and Wales The Moffatts Partnership LLP Suite 1.1, First Floor Jackson House Sibson Road Sale M33 7RR 3 September 2025 Page 5
Somali Adult Social Care Agency Statement of Financial Activities for the Year Ended 31 March 2025 {IncludinE Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Total 2025 Total 2024 Note Income and Endowmentsfrom: Donations and legacies 138 338 138 338 Total income 138 338 138 338 Expenditure on: Charitable attivities 1104,6311 1104.6311 155.1661 Total expendTture Net income 33,707 33.707 30,339 Net movement in funds 33.707 33.707 30,339 Reconciliation of funds Total funds brought fotward Total funds carried forward 15 All of the charity's attivities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 15. The notes on pages 8 to 17 form an integral part of these financial statements. Page 6
Somali Adult Social Care Agency (Registration number: 06656591) Balance Sheet as at 31 March 2025 2025 2024 Fixed assets Tan8ible assets io s.9 5.318 Current assets Debtors li 3,480 201 Cash at bank and in hand 12 97,856 60,528 Creditors: Amounts falling due within one year 13 Net current assets 93,441 59,425 Net assets Funds of the charity: Unrestrirted income funds Unrestricted funds Total funds 15 For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities.. The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476,. and The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The financial Statements on pages 6 to 17 were approved by the trustees, and authorised for issue on 3 September 2025 and signed on their behalf by.. •-q LThLcL Prof Anya Asab Ismail Ahmed Chairman and Trustee MrAhmed Mohamed Trustee The notes on pages 8 to 17 fomi an integral part of these financial statements. Page 7
Somali Adult Social Care Agency Notes to the Financial Statements for the Year Ended 31 March 2025 I Charlty status The charity is limited by 8uarantee. incorporated in England & Wales. and consequently doe5 not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The address of its registered office is: 1538 Princess Road Moss Side Manchester M144RE These financial statements were authorised for issue by the trustees on 3 September 2025. 2 Accounting policies Summary of significant accounting policies and keyaccounting estimates The principal accounting poliches applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented. unles5 Otherwise stated. Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211 Iissued in October 20191- (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Irelar)d IFRS 1021 and the Companies Art 2006. Basis of preparation Somali Adult Social Care Agency meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any si8nificant areas of uncertainty that affect the carrying value of assets held by the charity. Incorne and endowments All income is recognised once the charity has entitlement to the income. it is probable that the income will be received and the amount of the income receivable can be measured reliably. Pa8e 8
Somali Adult Social Care Agency Notes to the Financial Statements for the Year Ended 31 March 2025 Donotions and legocies Donations are recognised when the charity has been notified in writing of both the amount and Settlement date. In the event that a donation is subject to condition5 that require a level of performance by the charity before the charity is entitled to the funds. the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Grants receivable Grant5 are recogni5ed when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met. the income is recognised as a liability and included on the balance sheet as deferred income to be released. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent. and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of Staff costs. All resources expended are inclusive of irrecoverable VAT. Choritobleartwitie5 Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiarie5. It includes both costs that can be allocated directly to such activities and those costs of an indirert nature necessary to support them. Governance costs These include the costs attributable to the charitys compliance with constitutional and statutory requirements, including audit, Strategic management and trustees meetings and reimbursed expenses. Government grants Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful Sife of the asset. Where part of a grant relatin8 to an asset is deferred, it is recognised as deferred income. Irrecoverable VAT Irrecoverable VAT is charged against the category of resources expended for which it was incurred. Page 9
Somali Adult Social Care Agency Notes to the Financial Statements for the Year Ended 31 March 2025 Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respert of income or capital 8ains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to charitable purposes. Tan8ible fixed aet$ Individsjal fixed assets costing £ioo.rx) or more are initially recorded at cost. Depretiation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows.. Asset class Fixtures, Fittings & Equipment Depreciation method and rate 15% Reducing Balance Basis Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposlts, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subjert to an insignificant risk of chan8e in value. Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Account5 payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period. to defer settlement of the creditor for at least twelve month5 after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented s non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Fund strurtu Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objettives of the charity. Page 10
Somali Adult Social Care Agency Notes to the Financial Statements for the Year Ended 31 March 2025 Pensions and other post retirement obllgatlons The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for seThice. the excess is recognised as a prepayment. Financial instruments c1055ification Financial a55ets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilitie5 and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. Recognltlon ond measurement All financial assets and liabilities are initially measured at tran5artion price lincludin8 transaction costs), except for those financial a55ets classified as at fair value through profit or105s, which are initially measured at fair value Iwhich is normally the transaction price excludin8 transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes o financing transaction. the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets and liabilities are only offset in ihe statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to Settle on a net basis. or to realise the a55et and settle the liability simultaneously. Financial assets are derecognised when and only when al the contrartual rights to the cash flows from the financial asset expire or are settled. bl the charity tronsfers to another party Substantially all of the risks and reward5 of ownership of the financial asset, or cl the charity, despite havin8 retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another partv. Financial liabilities are dereco8nised only when the obligation specified in the contract is discharged, cancelled or expires. Page 11
Somali Adult Social Care Agency Notes to the Financial Statements for the Year Ended 31 March 2025 3 Income from donations and legacies Unrestricted funds General Total 2025 Total 2024 Donations and legacies,. Oonations from companie5, trusts and similar proceeds Donations from individuals Grants. including capital grants,. Governmentgrants 113.248 140 113,248 140 66.714 125 38 118.338 85505 4 Expenditure on charitable arti¥itie5 un$tried funds General Total 2025 Total 2024 Dirert expense5 Rent & Rates 1,369 15,366 1.411 229 1,369 15,366 1.411 229 2.408 6,614 410 Light, Heat & Power Insurance 229 Office expenses Printing, Postoge & Stationery Cleaning Subscriptions Travel 445 308 216 216 23 47 47 35 298 298 Volunteer expenses Computer Software & Maintenance Pension Costs 3,230 1,816 543 3,230 1,816 543 2.920 1,284 30 Depreciation Refreshments Governance costs Wages and Salaries 867 938 852 852 376 5.630 5.630 3,852 104 Page 12
Somali Adult Social Care Agency Notes to the Financial Statements for the Year Ended 31 March 2025 5 Analysis of governance and support costs Govemance costs Unrestricted funds General Total 2025 Total 2024 Independent examiner fees Examination of the financial statements 3,427 2,203 3,427 2,203 2,974 878 Legal fees 5ffi3Q 6 Trustees remuneration and expenses No trustees. nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 7 Staff costs The aggregate payroll costs were as follows.. 2025 2024 Staff costs during the year were: Wages and salaries Pension costs 71.581 543 35,294 30 72 24 The monthly avefage number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows: 2025 No 2024 No Employees No employee received emoluments of more than £60,000 during the year. Page 13
Somali Adult Social Care Agency Notes to the Financial Statements for the Year Ended 31 March 2025 8 Independent examiner's remuneration 2025 2024 Examination of the financial statements 74 9 Taxation The charity is a registered charity and is therefore exempt from taxation. 10 Tangible fixed assets Furniture and equipment Totsl Cost At l April 2024 Additions 13,367 558 13,367 558 At 31 March 2025 Depreciation At l April 2024 Charge for the year 8.049 867 8.049 867 At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 11 Debtors 2025 2024 Prepayments Other debtors 2,209 201 Page 14
Somali Adult Social Care Agency Notes to the Financial Statements for the Year Ended 31 March 2025 12 Cash and cash equivalents 2025 2024 Cash on hand Cash at bank 359 94,017 60,326 4,376 13 Credltors: amounts falllng due wlthln one year 2025 2024 Trade creditors 3,567 624 596 Other taxation and social Security Other creditors Accruals 404 116 103 iQ3 14 Penslon and other schemes Defined contrlbution pènsion scheme The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £54312024 - £301. Page 15
Somali Adult Social Care Agency Notes to the Financial Statements for the Year Ended 31 March 2025 IS Funds Balance at I April 2024 Incoming resources Resources expended Balante at 31 March 2025 Unrestricted funds General General Balance at I April 2023 Incorning resour$ Resources expended Balance at 31 March 2024 Unrestrirtedfunds General General 16 Analysis of net assets between funds Unrestricted filnds General Total funds at 31 March 2025 Tangible fixed assets Current assets Current liabilities 5,009 97.856 5.009 97,856 Total net assets Unrestricted funds General Total funds at 31 March 2024 Tangible fixed assets Current assets 5.318 60,528 5,318 60,S28 Current liabilities Total net assets Page 16
Somali Adult Social Care Agency Notes to the Financial Statements forthe Year Ended 31 March 2025 17 Analysis of net funds Financing cash flows At 31 March 2025 At l April 2024 Cash at bank and in hand Net debt 60,322 a4,Q49 a_a7.6 Flnanclng ¢ash flows At 31 March 2024 At l April 2023 Cash at bank and in hand 32,664 27,662 60.326 Net debt 32,664 Pa8e 17