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
Nu￿re 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.
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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 a￿et$
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.
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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￿$tri￿ed
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