Registered Charity Number 1149682
Birmingham Care Group
Report and Management Accounts
For the period ended
31 March 2021
Birmingham Care Group Report and accounts Contents
| Page | |
|---|---|
| Charity information | 1 |
| Trustees' Report | 1 |
| Accountant's report | 2 |
| Statement of Trustees Responsibilities | 2 |
| Income & Expenditure A/C | 4 |
| Statement of total recognised gains and losses | 5 |
| Balance sheet | 7 |
| Notes to the accounts | 8 |
| Movements in Accumulated Funds | 10 |
| Detailed Statement of Financial Activities | 12 |
Birmingham Care Group Company Information
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2021
The trustees present their report with the financial statements of the charity for the year ended 31st March 2021. The trusteed have adopted the provisions of the statement of Recommended Practice (SORP) Accounting and Reporting by Charities' issued in March 2005.
Reference and Administrative Details
Registered Charity number 1149682
Principal Address
Birmingham Care Group Richmond House Park Road, Hockley Birmingham B18 5HE
Trustees
FIONA RAMDEEN (CHAIR) SHARON BHOLA HARRIS (TRUSTEE) NURA ALI DHUHUL (TRUSTEE) DAWN REEVES ( TRUSTEE)
Accountants
TIME TAX Chartered Certified Accountants 69 Steward Street Birmingham B18 7AF
Structure, Governance and Management Governing document
The Charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
ON BEHALF OF THE BOARD
Trustee
16/07/2021
1
England & Wales
Birmingham Care Group Independent Examiner's Report to the trustees of Birmingham Care Group
I report on the accounts for the year ended 31st March 2021 set out on pages 3 to 7
Respective responsibilty of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 144(2) of the charities Act 2011) and that an independent examination is required.
It is my responsibility to:
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examine the accounts under Section 145 of the 2011 Act
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to follow the procedures laid down in the General Directions given by the charity commission (under section 145(5) (b) of the 2011 Act): and
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to state whether particular matters have come to my attention.
Basis of the Independent examiner's report
My examination was carried out in accordance with the General Directions given by the charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ' true and fair view ' and the report is limited to those matters set out in the statements below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 130 of the 2011 Act: and
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to prepare accounts which accord with the accounting records and to comply
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with the accounting requirements of the 2011 ACT.
have not been met: or
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(2) to which in my opinion, attention should be drawn in order to enable
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a proper understanding of the accounts to be reached.
TIMETAX
Chartered Certified Accountants 69 Steward Street Birmingham B18 7AF
The date upon which this report was completed is :-
16/07/2021
2
Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2021
| Notes Incoming resources Incoming resources from generated funds Funding Received Donation from Eveson Grant Other Incoming Resources Total incoming resources Costs of generating funds Costs of generating voluntary income Costs of charitable activities Total resources expended Net incoming resources before transfers between funds Gross transfers between funds Net incoming resources before Other recognised gains and losses Other recognised gains and losses Net movement in funds Reconciliation of funds Total funds brought forward Total Funds carried forward |
Unrestricted Restricted Total Last Year Funds Funds Funds Total Funds 2021 2021 2021 2020 £ £ £ £ 183,160 - 183,160 10,726 9,587 - 9,587 - - - - - 192,747 - 192,747 10,726 119,803 - 119,803 3,651 66,603 - 66,603 6,032 186,406 - 186,406 9,683 6,341 - 6,341 1,043 - - - - 6,341 - 6,341 1,043 6,341 - 6,341 1,043 (2,883) - (2,883) (3,926) 3,458 - 3,458 (2,883) |
|---|---|
3
Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2021
Income and Expenditure Account for the year ended 31 March 2021
| Turnover Direct costs of turnover Gross surplus Operating surplus Interest receivable Surplus on ordinary activities before tax Surplus for the financial year Gift Aid Payments Retained surplus for the financial year All activities derive from continuing operations |
2021 £ 192,747 186,406 6,341 6,341 - 6,341 6,341 - 6,341 |
2020 £ 10,726 9,683 1,043 1,043 - 1,043 1,043 - 1,043 |
|---|---|---|
4
Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2021
| Statement of Total Recognised Gains and Losses | ||||
|---|---|---|---|---|
| for the year ended 31 March 2021 | ||||
| 2021 | 2020 | |||
| Excess of Expenditure over income before realisation of assets | 6,341 | 1,043 | ||
| Profit per Profit and Loss account | 6,341 | 1,043 | ||
| Grants for the acquisition of fixed assets | - | - | ||
| Net Movement in funds before taxation | 6,341 | 1,043 | ||
| Movements in revenue and capital funds | ||||
| for the year ended 31 March 2021 | ||||
| Revenue accumulated funds | **Unrestricted ** | Restricted | Total | Last year |
| Accumulated funds brought forward | Funds 2021 £ (2,883) |
Funds 2021 £ - |
Funds 2021 £ (2,883) |
Total Funds 2020 £ (3,926) |
| Recognised gains and losses before transfers | 6,341 | - | 6,341 | 1,043 |
| 3,458 | - | 3,458 | (2,883) | |
| Closing revenue accumulated funds | 3,458 | - | 3,458 | (2,883) |
5
Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2021
| Summary of funds Revenue accumulated funds Total funds |
Designated Unrestricted Restricted Total Last Year Funds Funds Funds Funds Total Funds 2021 2021 2021 2021 2020 £ £ - 3,458 - 3,458 (2,883) - 3,458 - 3,458 (2,883) |
|---|---|
6
Birmingham Care Group Balance Sheet as at 31 March 2021
| Notes The assets and liabilities of the charity : Fixed assets Tangible assets 6 Total fixed assets Current assets Debtors 7 Cash at bank and in hand Total current assets Creditors:- amounts due within one year 8 Net current assets Total assets less current liabilities Creditors:- amounts due after more than one year 9 Provisions for liabilities and charges Net assets/(liabilities) including pension The funds of the charity : Unrestricted income funds Unrestricted revenue accumulated funds Designated revenue funds Unrestricted capital funds Designated fixed asset funds Total unrestricted funds Restricted income funds Restricted capital funds Total restricted funds Total charity funds |
2021 £ 1,174 1,174 8,207 51,071 59,278 (6,994) 52,284 53,458 (50,000) - asset / liabili 3,458 3,458 - - 3,458 - 3,458 |
2020 £ 7,960 7,960 - 8,194 8,194 (7,244) 950 8,910 (11,793) - (2,883) 2,883 - - - 2,883 - - (2,883) |
|---|---|---|
The accounts have been prepared in accordance with the Financial Reporting Standard for Smaller Entities ( April 2008)
FIONA RAMDEEN Trustee Approved by the board of trustees on 16 July 2021
7
Birmingham Care Group Notes to the Accounts for the year ended 31 March 2021
1 Accounting policies Basis of preparation of the accounts
The Financial statements are prepared under the purpose scope and application of
SORP and FRSSE 2008 and comply with Financial reporting standard of Accounting Standard Board.
SORP60 states Accounts intending to show a true and fair view must be prepared on the going concern assumptio
SORP61 states In meeting the obligation to prepare accounts showing a true and fair view accruals accounts sho
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(a) Statements of Standard Accounting Practice (SSAPs);
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(b) Financial Reporting Standards (FRSs);
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(c) Urgent Issues Task Force abstracts (UITFs);
and in addition take note of:
- (d) The Interpretation for Public Benefit Entities of the Statement of Principles for Financial Reporting
Accounting convention
The financial statements are prepared under the historical cost convention modified to include the revaluation of ce
Incoming Resources
Funding Received Activities for generating funds Interest Income
Recognition of liabilities
SORP363 (a) states
The policy for the recognition of liabilities including constructive obligations should be given. Where the liabilities ar
SORP 367 states - The basis for inclusion of stocks and work in progress (where relevant the amount of unsold or
Fixed assets and depreciation
Motor Vehicle Depreciation @ 20% Reducing Balance Fixtures & Fitting Depreciation @ 20% Reducing Balance Computer Depreciation @ 20% Reducing Balance
8
Birmingham Care Group Notes to the Accounts for the year ended 31 March 2021
| 2 | Surplus for the financial year | 2021 | 2020 |
|---|---|---|---|
| £ | £ | ||
| This is stated after crediting :- | |||
| Revenue Turnover from ordinary activities | 192,747 | 10,726 | |
| and after charging:- | |||
| Depreciation of owned fixed assets | 293 | 1,990 | |
| Rentals under operating leases | 32,691 | 1,070 | |
| 3 | Interest Income | 2021 | 2020 |
| £ | £ | ||
| Other bank deposit interest received | - | - | |
| 4 | Staff Costs and Emoluments | 2021 | 2020 |
| £ | £ | ||
| Gross Salaries | 8,198 | - | |
| Numbers of full time employees or full time equivalents | 2021 | 2020 | |
| Engaged on charitable activities | 6 | 6 | |
| There were no fees or other remuneration paid to the trustees | |||
| There were no employees with emoluments in excess of £60,000 per annum |
5 Trustees Remuneration
Neither the trustees nor any persons connected with them have received any remuneration, either in the current year or the prior year. Alternatively ' No trustees or persons connected with them, other than those shown above, received any remuneration
6 Tangible functional fixed assets
| Motor vehicle £ Asset cost, valuation or revalued amount At 1 April 2020 - Additions - Disposals - At 31 March 2021 - Accumulated depreciation and impairment provisions At 1 April 2020 - Eliminated on disposals - Depreciation on revaluation - Charge for the year - At 31 March 2021 - Net book value At 31 March 2021 - At 31 March 2020 - |
Plant, Machinery £ 2,998 816 - 3,814 2,347 - - 293 2,640 1,174 651 |
Total £ 2,998 816 - 3,814 2,347 - - 293 2,640 1,174 651 |
|---|---|---|
9
Birmingham Care Group Notes to the Accounts for the year ended 31 March 2021
| 7 Debtors Trade debtors Other Debtors 8 Creditors: amounts falling due within one year Bank loans and overdrafts Trade creditors Accrued expenses PAYE and NI Other taxes Other Loan 9 Creditors :- Amounts Falling due after one year Obligations under finance lease and hire purchase contracts 10 Analysis of the Net Movement in Funds Net movement in funds from Statement of Financial Activities Net resources applied on functional fixed assets Net movement in funds available for future activities |
2021 £ - 8,207 8,207 2021 £ - - - 4,876 - 2,118 6,994 2021 £ - 2021 £ 6,341 (816) 5,525 |
2020 £ - - - 2020 £ - - 250 4,876 - 2,118 7,244 2020 £ 11,793 2020 £ 1,043 - 1,043 |
|---|---|---|
| **11 ** | Particulars of Individual Funds and analysis of assets and liabilities representing funds | Particulars of Individual Funds and analysis of assets and liabilities representing funds |
|---|---|---|
| At 31 March 2021 | Unrestricted Designated Restricted Total |
|
| Tangible Fixed Assets | funds funds funds Funds £ £ £ £ 1,174 - - 1,174 |
|
| Current Assets | 59,278 - - 59,278 |
|
| Current Liabilities | (6,994) - - (6,994) |
|
| Long Term Liabilities | (50,000) - - (50,000) |
|
| 3,458 - - 3,458 |
||
| £ £ £ £ |
10
Birmingham Care Group Notes to the Accounts for the year ended 31 March 2021
| At 1 April 2020 Unrestricted Designated funds funds Tangible Fixed Assets 7,960 - Current Assets 8,194 - Current Liabilities (7,244) - Long Term Liabilities (11,793) - (2,883) - The individual funds included above are :- Funds at Movements 2020 in Funds as below £ £ (2,883) 6,341 Analysis of movements in funds as shown in the table above Incoming Outgoing Resources Resources £ £ 192,747 186,406 |
Restricted funds - - - - - Transfers Between funds £ - Gains & Losses £ - |
Total Funds 7,960 8,194 (7,244) (11,793) (2,883) Funds at 2021 £ 3,458 Movement in funds £ 6,341 |
|---|---|---|
11
Birmingham Care Group Schedule to the Statement of Financial Activities for the year ended 31 March 2021
| Unrestricted | Restricted | Total | Prior Period | |
|---|---|---|---|---|
| Funds | Funds | Funds | Total Funds | |
| 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Incoming Resources | ||||
| Incoming Resources from generated funds | ||||
| Voluntary Income | ||||
| Grants, legacies and donations | ||||
| Non government and non public bodies | ||||
| Incoming resources of a revenue nature - grants, | donations and legacies | |||
| Funding Received | 183,160 | - | 183,160 | 10,726 |
| Donation from Eveson Grant | 9,587 | - | 9,587 | - |
| Total | 192,747 | - | 192,747 | 10,726 |
| Total Grants,Legacies & Donations Received | 192,747 | - | 192,747 | 10,726 |
| Other voluntary income | ||||
| Members' Subscriptions | - | - | - | - |
| Sponsorship income | - | - | - | - |
| Total other voluntary income | - | - | - | - |
| Total Voluntary Income | 192,747 | - | 192,747 | 10,726 |
| - | - | - | - | |
| Total Incoming Resources | 192,747 | - | 192,747 | 10,726 |
| Costs of generating funds | ||||
| Costs of generating voluntary income | ||||
| Cost of fundraising activities | 119,803 | - | 119,803 | 3,651 |
| 119,803 | - | 119,803 | 3,651 | |
| Total costs of generating voluntary income | 119,803 | - | 119,803 | 3,651 |
| Charitable expenditure | ||||
| Management and administration costs | ||||
| in support of charitable activities | ||||
| Direct support costs | ||||
| Gross wages and salaries - charitable activities | 8,198 | - | 8,198 | - |
| Employers' NI - Charitable activities | - | - | - | - |
| Staff costs in support of charitable activities | 8,198 | - | 8,198 | - |
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Birmingham Care Group Schedule to the Statement of Financial Activities for the year ended 31 March 2021
| Unrestricted | Restricted | Total | Prior Period | |
|---|---|---|---|---|
| Funds | Funds | Funds | Total Funds | |
| 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Indirect motor costs | ||||
| Van Insurance | - | - | - | - |
| Motor expenses | 1,330 | - | 1,330 | 1,537 |
| 1,330 | - | 1,330 | 1,537 | |
| Premises Costs | ||||
| Rent payable | 32,691 | - | 32,691 | 1,070 |
| Insurance | 134 | - | 134 | - |
| PPE | 1,629 | - | 1,629 | - |
| Cleaning | 1,904 | - | 1,904 | - |
| 36,358 | - | 36,358 | 1,070 | |
| General administrative expenses: | ||||
| Telephone and fax | 60 | - | 60 | - |
| Stationery and printing | 676 | - | 676 | 176 |
| Advertising/Website | 4,385 | - | 4,385 | 658 |
| Bank charges | 2 | - | 2 | 182 |
| Sundry expenses | 271 | - | 271 | 269 |
| 5,394 | - | 5,394 | 1,285 | |
| Professional fees in support of charitable activities | ||||
| Accountancy fees other than examiners/auditors | 1,725 | - | 1,725 | 150 |
| Consultancy fees | 4,800 | - | 4,800 | - |
| Legal and professional spare (2) | 8,505 | - | 8,505 | - |
| 15,030 | - | 15,030 | 150 | |
| Other support costs | ||||
| Depreciation of assets used for charitable purposes | 293 | - | 293 | 1,990 |
| 293 | - | 293 | 1,990 | |
| Total Support costs | 66,603 | - | 66,603 | 6,032 |
| Support costs for grants paid | ||||
| Total Expended on Charitable Activities | 66,603 | - | 66,603 | 6,032 |
| Appendices to the Statement of Financial Activities | ||||
| for the year ended 31 March 2021 |
13