Registered Charity Number 1149682
Birmingham Care Group
Report and Management Accounts For the period ended From 01.04.2022 To 31.03.2023
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Birmingham Care Group Report and accounts Contents Page Charity information Trustees, Report Accountant's report Statement of Trustees Responsibilities Income & Expenditure Alc Statement of total recognised gains and losses Balance sheet Notes to the accounts Movements in Accumulated Funds Detailed Statement of Financial Activities 10 12
Birmingham Care Group Company Information
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 March 2023
The trustees present their report with the financial statements of the charity for the year ended 31st March 2023. 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 69 Steward Street Birmingham B18 7AF
Trustees
FIONA RAMDEEN (CHAIR) JAYSHREE PATEL (TRUSTEE) NURA ALI DHUHUL (TRUSTEE) DAWN REEVES ( TRUSTEE)
Accountants
Alpha Accountancy Services 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
18/05/2023
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Birmingham Care Group
The report of the trustees
for the period ended 31 March 2023
Introduction
The trustees present their annual report and accounts for the year ended 31 March 2023. The board of trustees are satisfied with the performance of the charity during the year and the position at 31 March 2023 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
Name, registered office and constitution of the charity
| BIRMINGHAM CARE GROUP | |
|---|---|
| The legal registration details are :- | |
| Date of formation | 19/05/2012 |
| The Principal Office is | 69 Steward Street Birmingham B18 7AF |
| Charity Registration Number | 1149682 |
| The telephone number is | 01215239690 |
The members of the Board of Trustees of the Charity at the date the report and
accounts were approved were:-
Statement of Trustees' Responsibilities
The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. - state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material departures disclosed and explained in the financial statements;
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for the contents of the trustees' report.
This report was approved by the board of trustees on 18.05.2023
FIONA RAMDEEN Trustee
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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 2023 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.
Alpha Accountancy Services
Chartered Certified Accountants 69 Steward Street Birmingham B18 7AF
The date upon which this report was completed is :-
31/03/2023
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Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2023
| Notes Incoming resources Incoming resources from generated funds Funding Received Donation From Eveson Income sale Total incoming resources Costs of generating funds Costs of generating voluntary income Thornhill Cost Costs of charitable activities Governance costs Other resources expended Total resources expended Net Incoming resources before transfers between funds Gross transfers between funds Net Incoming resourcing 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 31.03.2023 31.03.2023 31.03.2023 31.03.2022 £ £ £ £ 143,027 - 143,027 142,782 - - - 7,000 17,398 17,398 2,979 160,425 - 160,425 152,761 51,268 - 51,268 49,421 2,778 2,778 104,335 - 104,335 62,020 - - - - - - - - 158,381 - 158,381 111,441 2,044 - 2,044 41,320 - - - - 2,044 - 2,044 41,320 2,044 - 2,044 41,320 44,778 - 44,778 37,778 46,822 - 46,822 79,098 |
|---|---|
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Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2023
Income and Expenditure Account for the year ended 31 March 2023
| 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 |
31.03.2023 £ 160,425 158,381 2,044 2,044 - 2,044 2,044 - 2,044 |
31.03.2022 £ 152,761 111,441 41,320 41,320 - 41,320 41,320 - 41,320 |
|---|---|---|
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Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2023
Statement of Total Recognised Gains and Losses for the year ended 31 March 2023
| Excess of Expenditure over income before realisation of assets Profit per Profit and Loss account Grants for the acquisition of fixed assets Net Movement in funds before taxation |
31.03.2023 31.03.2022 2,044 41,320 2,044 41,320 - - 2,044 41,320 |
|---|---|
Movements in revenue and capital funds for the year ended 31 March 2023
Revenue accumulated funds
| Revenue accumulated funds Accumulated funds brought forward Recognised gains and losses before transfers Closing revenue accumulated funds |
Unrestricted Restricted Total Last year Funds Funds Funds Total Funds 31.03.2023 31.03.2023 31.03.2023 31.03.2022 £ £ £ £ 44,778 - 44,778 37,778 2,044 - 2,044 41,320 46,822 - 46,822 79,098 46,822 - 46,822 79,098 |
|---|---|
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Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2023
| Summary of funds Revenue accumulated funds Total funds |
Designated Unrestricted Restricted Total Last Year Funds Funds Funds Funds Total Funds 31.03.2023 31.03.2023 31.03.2023 31.03.2023 31.03.2022 £ £ - 46,822 - 46,822 79,098 - 46,822 - 46,822 79,098 |
|---|---|
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Birmingham Care Group Balance Sheet as at 31 March 2023
| 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 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 |
31.03.2023 £ 31,355 31,355 8,207 49,219 57,426 (9,622) 47,804 79,159 (32,337) - 46,822 46,822 - - 46,822 - 46,822 |
31.03.2022 £ 32,971 32,971 8,207 58,989 67,196 (14,264) 52,932 85,903 (41,125) - 44,778 44,778 - - 44,778 - 44,778 |
|---|---|---|
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 18 May 2023
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Birmingham Care Group Notes to the Accounts for the year ended 31 March 2023
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 assumption and the accruals concept and pro
SORP61 states In meeting the obligation to prepare accounts showing a true and fair view accruals accounts should follow the standards and princip
(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 certain fixed assets and financial inst
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 are included as provisions, the point
SORP 367 states - The basis for inclusion of stocks and work in progress (where relevant the amount of unsold or unused goods and materials shoul
Fixed assets and depreciation
Motor Vehicle Depreciation @ 10% Reducing Balance Fixtures & Fitting Depreciation @ 10% Reducing Balance Computer Depreciation @ 10% Reducing Balance
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Birmingham Care Group Notes to the Accounts for the year ended 31 March 2023
| 2 | Surplus for the financial year | 31.03.2023 | 31.03.2022 |
|---|---|---|---|
| £ | £ | ||
| This is stated after crediting :- | |||
| Revenue Turnover from ordinary activities | 160,425 | 152,761 | |
| and after charging:- | |||
| Depreciation of owned fixed assets | 3,602 | 3,809 | |
| Thornhill Rent | 7,200 | ||
| Rentals under operating leases | 19,742 | 22,135 | |
| 3 | Interest Income | 31.03.2023 | 31.03.2022 |
| £ | £ | ||
| Other bank deposit interest received | - | - | |
| 4 | Staff Costs and Emoluments | 31.03.2023 | 31.03.2022 |
| £ | £ | ||
| Gross Salaries | 35,983 | 17,469 | |
| Numbers of full time employees or full time equivalents | 31.03.2023 | 31.03.2022 | |
| 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
| Asset cost, valuation or revalued amount At 1 April 2022 Additions Disposals At 31 March 2023 Accumulated depreciation and impairment provisions At 1 April 2022 Eliminated on disposals Depreciation on revaluation Charge for the year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 |
Motor vehicle £ 35,265 - - 35,265 3,526 - - 3,174 6,700 28,565 31,739 |
Plant, Machinery £ 4,155 1,986 - 6,141 2,923 - - 428 3,351 2,790 1,232 |
Total £ 39,420 1,986 - 41,406 6,449 - - 3,602 10,051 31,355 32,971 |
|---|---|---|---|
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Birmingham Care Group Notes to the Accounts for the year ended 31 March 2023
| 7 Debtors Trade debtors Other Debtors 8 Creditors: amounts falling due within one year Obligations under finance lease and hire purchase contracts PAYE and NI Other Loan Deferred income and grants in advance(see note 8) 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 11 Particulars of Individual Funds and analysis of assets and liabilities representing funds At 31 March 2023 Unrestricted Designated funds funds £ £ Tangible Fixed Assets 31,355 - Current Assets 57,426 - Current Liabilities (9,622) - Long Term Liabilities (Bounce Back Loan) (32,337) - 46,822 - £ £ |
31.03.2023 £ - 8,207 8,207 31.03.2023 £ 3,630 5,992 - - 9,622 31.03.2023 £ - 31.03.2023 £ 2,044 (1,986) 58 Restricted funds £ - - - - - £ |
31.03.2022 £ - 8,207 8,207 31.03.2022 £ 7,270 4,876 2,118 - 14,264 31.03.2022 £ - 31.03.2022 £ 41,320 (35,606) 5,714 Total Funds £ 31,355 57,426 (9,622) (32,337) 46,822 £ |
|---|---|---|
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Birmingham Care Group Notes to the Accounts for the year ended 31 March 2023
| At 1 April 2022 Unrestricted funds Tangible Fixed Assets 32,971 Current Assets 67,196 Current Liabilities (14,264) Long Term Liabilities (Bounce Back Loan) (41,125) 44,778 The individual funds included above are :- Funds at 31.03.2023 £ 44,778 Analysis of movements in funds as shown in the table above Incoming Resources £ 160,425 |
Designated funds - - - - - Movements in Funds as below £ (32,276) Outgoing Resources £ 158,381 |
Restricted funds - - - - - Transfers Between funds £ - Gains & Losses £ - |
Total Funds 32,971 67,196 (14,264) (41,125) 44,778 Funds at 31.03.2022 £ 46,822 Movement in funds £ (32,276) |
|---|---|---|---|
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Birmingham Care Group Schedule to the Statement of Financial Activities for the year ended 31 March 2023
| Unrestricted | Restricted | Total | Prior Period | |
|---|---|---|---|---|
| Funds | Funds | Funds | Total Funds | |
| 31.03.2023 | 31.03.2023 | 31.03.2023 | 31.03.2022 | |
| £ | £ | £ | £ | |
| 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 | 143,027 | - | 143,027 | 142,782 |
| Donation From Eveson | - | - | - | 7,000 |
| Income sale | 17,398 | 17,398 | 2,979 | |
| Total | 160,425 | - | 160,425 | 152,761 |
| Total Grants,Legacies & Donations Received | 160,425 | - | 177,823 | 152,761 |
| Other voluntary income | ||||
| Members' Subscriptions | - | - | - | - |
| Sponsorship income | - | - | - | - |
| Total other voluntary income | - | - | - | - |
| Total Voluntary Income | 160,425 | - | 160,425 | 152,761 |
| - | - | - | - | |
| Total Incoming Resources | 160,425 | - | 160,425 | 152,761 |
| Costs of generating funds | ||||
| Costs of generating voluntary income | ||||
| Cost of fundraising activities | 51,268 | - | 51,268 - |
49,421 |
| 51,268 | - | 51,268 | 49,421 | |
| Support costs for generating voluntary income | ||||
| Thornhill Cost | 2,778 | - | 2,778 | - |
| Total costs of generating voluntary income | 54,046 | - | 54,046 | 49,421 |
| Charitable expenditure | ||||
| Management and administration costs | ||||
| in support of charitable activities | ||||
| Direct support costs | ||||
| Gross wages and salaries - charitable activities | 35,983 | - | 35,983 | 17,469 |
| Employers' NI - Charitable activities | - | - | - | - |
| Staff costs in support of charitable activities | 35,983 | - | 35,983 | 17,469 |
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Birmingham Care Group Schedule to the Statement of Financial Activities for the year ended 31 March 2023
| Indirect motor costs Trainers Fee Van Insurance Motor expenses Premises Costs Rent payable Thornhill Rent Insurance Light and heat Cleaning Premises repairs and renewals General administrative expenses: Telephone and fax Stationery and printing Interest on Loan Subscriptions Advertising/Website Bank charges Sundry expenses Professional fees in support of charitable activities Accountancy fees other than examiners/auditors Consultancy fees Legal and professional spare (2) Other support costs Depreciation of assets used for charitable purposes Total Support costs |
Unrestricted Restricted Total Prior Period Funds Funds Funds Total Funds 31.03.2023 31.03.2023 31.03.2023 31.03.2022 £ £ £ £ - - - 402 1,227 - 1,227 2,047 4,222 - 4,222 2,604 5,449 - 5,449 5,053 19,742 - 19,742 22,135 7,200 - 7,200 - 1,398 - 1,398 600 - - - 879 1,595 - 1,595 2,223 443 - 443 1,885 30,378 - 30,378 27,722 1,054 - 1,054 416 - - - 696 974 - 974 - 355 - 355 - 2,412 - 2,412 2,546 1,591 - 1,591 440 209 - 209 44 6,595 - 6,595 4,142 3,370 - 3,370 2,725 18,958 - 18,958 - - - - 1,100 22,328 - 22,328 3,825 3,602 - 3,602 3,809 3,602 - 3,602 3,809 104,335 - 104,335 62,020 |
|---|---|
Support costs for grants paid
Total Expended on Charitable Activities Appendices to the Statement of Financial Activities for the year ended 31 March 2023
104,335 - 104,335 62,020
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Birmingham Care Group
Appendix 1
Analysis of Total Incoming & Outgoing Resources by Activity for the year ended 31 March 2023
| Incoming resources from generated funds Funding Received Donation From Eveson Income sale Investment Income Incoming resources from charitable activities Other Incoming Resources Total Incoming Resources Costs of generating funds Costs of generating voluntary income Thornhill Cost Fundraising trading - costs of goods and other costs Investment management costs Total Support costs Total resources expended Net Incoming Resources by activity |
31.03.2023 31.12.2022 Fundraising Other Activity 2 Activity 3 Activity 4 Activity 5 Total Total Activities £ £ £ £ £ £ £ £ 143,027 - - - - - 143,027 142,782 - - - - - - - 7,000 17,398 17,398 2,979 - - - - - - - - - - - - - - - - - - - - - - - - 160,425 - - - - - 160,425 152,761 51,268 - - - - - 51,268 49,421 2,778 2,778 - - - - - - - - - - - - - - - - 104,335 - - - - - 104,335 62,020 158,381 - - - - - 158,381 111,441 2,044 - - - - - 2,044 41,320 |
|---|---|
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Birmingham Care Group
Appendix 2
Analysis of Total Support Costs by Activity for the year ended 31 March 2022
| Fundraising Nature of support costs £ Management - Finance - Information Technology - Human Resources - Total support costs analysed by activity - The above amounts are shown in the accounts as Support costs for generating voluntary income Thornhill Cost Support costs for fundraising trading Support costs(depreciation of Fixed Assets) for charitable activities Support costs for grants paid |
2,023 2,022 Other Activity 2 Activity 3 Activity 4 Activity 5 Total Total Activities £ £ £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 31.03.2023 31.03.2022 £ £ 51,268 49,421 2,778 - - 3,602 3,809 - - 57,648 53,230 |
|---|---|
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