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:
- examine the accounts under Section 145 of the 2011 Act
- 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
- 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:
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 130 of the 2011 Act: and
- to prepare accounts which accord with the accounting records and to comply
- with the accounting requirements of the 2011 ACT.
have not been met: or
- (2) to which in my opinion, attention should be drawn in order to enable
- 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
- (a) Statements of Standard Accounting Practice (SSAPs);
- (b) Financial Reporting Standards (FRSs);
- (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**|**-**|
12
**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