2024-03-31-accounts - Birmingham Care Group

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Registered Charity Number 1149682

Birmingham Care Group

Report and Management Accounts For the period ended From 01.04.2023 To 31.03.2024

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 31 March 2024

The trustees present their report with the financial statements of the charity for the year ended 31st March 2024. 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 Unit 5&6 Magreal Industrial Estate Freeth Street Birmingham B16 0QZ

Trustees

FIONA RAMDEEN (CHAIR) JAYSHREE PATEL (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

03/06/2024

Birmingham Care Group

The report of the trustees

for the period ended 31 March 2024

Introduction

The trustees present their annual report and accounts for the year ended 31 March 2024. The board of trustees are satisfied with the performance of the charity during the year and the position at 31 March 2024 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	Unit 5&6 Magreal Industrial Estate Freeth Street Birmingham B16 0QZ
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 03.06.2024

FIONA RAMDEEN Trustee

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 2024 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 :-

03/06/2024

Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2024

Notes
Incoming resources
Incoming resources from generated funds
Funding Received
Donation From National Grid
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
31.03.2024
31.03.2024
31.03.2024
31.03.2023
£
£
£
£
196,241
-
196,241
143,027
9,157
9,157
10,000
-
10,000
-
22,878
22,878
17,398
238,276
-
238,276
160,425
49,954
-
49,954
54,046
-
-
185,027
-
185,027
104,335
-
-
-
-
-
-
-
-
234,981
-
234,981
158,381
3,295
-
3,295
2,044
-
-
-
-
3,295
-
3,295
2,044
3,295
-
3,295
2,044
46,822
-
46,822
46,822
50,117
-
50,117
48,866

Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2024

Income and Expenditure Account for the year ended 31 March 2024

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	31.03.2024 £ 238,276 234,981 3,295 3,295 - 3,295 3,295 - 3,295	31.03.2023 £ 160,425 158,381 2,044 2,044 - 2,044 2,044 - 2,044

Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2024

Statement of Total Recognised Gains and Losses for the year ended 31 March 2024

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	31.03.2024 31.03.2023 3,295 2,044 3,295 2,044 - - 3,295 2,044

Movements in revenue and capital funds for the year ended 31 March 2024

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 31.03.2024 31.03.2024 31.03.2024 31.03.2023 £ £ £ £ 46,822 - 46,822 46,822 3,295 - 3,295 2,044 50,117 - 50,117 48,866 50,117 - 50,117 48,866

Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2024

Summary of funds Revenue accumulated funds Total funds	Designated Unrestricted Restricted Total Last Year Funds Funds Funds Funds Total Funds 31.03.2024 31.03.2024 31.03.2024 31.03.2024 31.03.2023 £ £ - 50,117 - 50,117 48,866 - 50,117 - 50,117 48,866

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	31.03.2024 £ 89,335 89,335 6,507 44,488 50,995 (7,093) 43,902 133,237 (83,121) - 50,116 50,116 - - 50,116 - 50,116	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

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

Birmingham Care Group Notes to the Accounts for the year ended 31 March 2024

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 provid

SORP61 states In meeting the obligation to prepare accounts showing a true and fair view accruals accounts should follow the standards and principles

(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 instrum

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 at w

SORP 367 states - The basis for inclusion of stocks and work in progress (where relevant the amount of unsold or unused goods and materials should b

Fixed assets and depreciation

Motor Vehicle Depreciation @ 10% Reducing Balance Fixtures & Fitting Depreciation @ 10% Reducing Balance Computer Depreciation @ 10% Reducing Balance

Birmingham Care Group Notes to the Accounts for the year ended 31 March 2024

2	Surplus for the financial year	31.03.2024	31.03.2023
		£	£
	This is stated after crediting :-
	Revenue Turnover from ordinary activities	238,276	160,425
	and after charging:-
	Depreciation of owned fixed assets	9,925	3,602
	Rentals under operating leases	34,039	19,742
3	Interest Income	31.03.2024	31.03.2023
		£	£
	Other bank deposit interest received	-	-
4	Staff Costs and Emoluments	31.03.2024	31.03.2023
		£	£
	Gross Salaries	65,899	35,983
	Numbers of full time employees or full time equivalents	31.03.2024	31.03.2023
	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 2023 Additions Disposals At 31 March 2024 Accumulated depreciation and impairment provisions At 1 April 2023 Eliminated on disposals Depreciation on revaluation Charge for the year At 31 March 2024 Net book value At 31 March 2024 At 31 March 20223	Motor vehicle £ 35,265 - - 35,265 6,700 - - 2,856 9,556 25,709 28,565	Fixture/Fitting £ 5,056 68,990 - 74,046 3,351 - - 7,069 10,420 63,626 1,705	Total £ 40,321 68,990 - 109,311 10,051 - - 9,925 19,976 89,335 30,270

Birmingham Care Group Notes to the Accounts for the year ended 31 March 2024

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 DLA Loan Deferred income and grants in advance(see note 8) 9 Creditors :- Amounts Falling due after one year Bank loans and overdrafts Other Loan Trade creditors Accrued expenses Obligations under finance lease and hire purchase contracts Deferred income and grants in advance(see note 8) 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 2024 Unrestricted Designated funds funds £ £ Tangible Fixed Assets 89,335 - Current Assets 50,995 - Current Liabilities (7,093) - Long Term Liabilities (83,121) - 50,116 - £ £	31.03.2024 £ - 6,507 6,507 31.03.2024 £ - 2,953 4,140 - 7,093 31.03.2024 £ 21,687 61,434 - - - - 83,121 31.03.2024 £ 3,295 (68,990) (65,695) Restricted funds £ - - - - - £	31.03.2023 £ - 8,207 8,207 31.03.2023 £ 3,630 5,992 - - 9,622 31.03.2023 £ 32,337 - - - - - 32,337 31.03.2023 £ 2,044 (3,071) (1,027) Total Funds £ 89,335 50,995 (7,093) (83,121) 50,116 £

Birmingham Care Group Notes to the Accounts

for the year ended 31 March 2024

At 1 April 2023 Unrestricted funds Tangible Fixed Assets 31,355 Current Assets 57,426 Current Liabilities (9,622) Long Term Liabilities (32,337) 46,822 The individual funds included above are :- Funds at 31.03.2024 £ 46,822 Analysis of movements in funds as shown in the table above Incoming Resources £ 238,276	Designated funds - - - - - Movements in Funds as below £ 1,251 Outgoing Resources £ 234,981	Restricted funds - - - - - Transfers Between funds £ - Gains & Losses £ -	Total Funds 31,355 57,426 (9,622) (32,337) 46,822 Funds at 31.03.2023 £ 50,116 Movement in funds £ 1,251

Birmingham Care Group Schedule to the Statement of Financial Activities for the year ended 31 March 2024

	Unrestricted	Restricted	Total	Prior Period
	Funds	Funds	Funds	Total Funds
	31.03.2024	31.03.2024	31.03.2024	31.03.2023
	£	£	£	£
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	196,241	-	196,241	143,027
Donation From Eveson	10,000	-	10,000	-
Donation From National Grid	9,157		9,157
Income sale	22,878		22,878	17,398
Total	238,276	-	238,276	160,425
Total Grants,Legacies & Donations Received	238,276	-	261,154	160,425
Other voluntary income
Members' Subscriptions	-	-	-	-
Sponsorship income	-	-	-	-
Total other voluntary income	-	-	-	-
Total Voluntary Income	238,276	-	238,276	160,425

	-	-	-	-
Total Incoming Resources	238,276	-	238,276	160,425
Costs of generating funds
*Costs of generating voluntary income*
Cost of fundraising activities	49,954	-	49,954 -	51,268
	49,954	-	49,954	51,268
*Support costs for generating voluntary income*
Thornhill Cost	-	-	-	2,778
Total costs of generating voluntary income	49,954	-	49,954	54,046
Charitable expenditure
*Management and administration costs*
*in support of charitable activities*
*Direct support costs*
Gross wages and salaries - charitable activities	65,899	-	65,899	35,983
Pension contributions charitable employees	957	-	957	-
*Staff costs in support of charitable activities*	66,856	-	66,856	35,983

Birmingham Care Group Schedule to the Statement of Financial Activities for the year ended 31 March 2024

Indirect costs
Trainee
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
Uniform/clothing costs
Advertising/Website
Bank charges
Sundry expenses
Professional fees in support of charitable activities
Accountancy fees other than examiners/auditors
Consultancy fees
Professional fees
Other support costs
Depreciation of assets used for charitable purposes
Total Support costs

Unrestricted
Restricted
Total
Prior Period
Funds
Funds
Funds
Total Funds
31.03.2024
31.03.2024
31.03.2024
31.03.2023
£
£
£
£
356
-
356
-
1,735
-
1,735
1,227
3,750
-
3,750
4,222
5,841
-
5,841
5,449
34,039
-
34,039
19,742
-
-
-
7,200
1,358
-
1,358
1,398
6,287
-
6,287
-
7,932
-
7,932
1,595
497
-
497
443
50,113
-
50,113
30,378
1,303
-
1,303
1,054
989
-
989
-
-
-
-
974
-
-
-
355
891
-
891
-
9,068
-
9,068
2,412
2,561
-
2,561
1,591
1,509
-
1,509
209
16,321
-
16,321
6,595
2,975
-
2,975
3,370
29,752
-
29,752
18,958
3,244
-
3,244
-
35,971
-
35,971
22,328
9,925
-
9,925
3,602
9,925
-
9,925
3,602
185,027
-
185,027
104,335

Support costs for grants paid

Total Expended on Charitable Activities	185,027 - 185,027 104,335
Appendices to the Statement of Financial Activities
for the year ended 31 March 2024

Birmingham Care Group

Appendix 1 Analysis of Total Incoming & Outgoing Resources by Activity for the year ended 31 March 2024

Incoming resources from generated funds
Funding Received
Donation From Eveson
Income sale
Donation From National Grid
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

31.03.2024 31.12.2023
Fundraising
Other
Activity 2
Activity 3
Activity 4
Activity 5
Total
Total
Activities
£
£
£
£
£
£
£
£
196,241
-
-
-
-
-
196,241
143,027
10,000
-
-
-
-
-
10,000
-
22,878
22,878
17,398
9,157
-
-
-
-
-
9,157
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
238,276
-
-
-
-
-
238,276
160,425
49,954
-
-
-
-
-
49,954
54,046
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
185,027
-
-
-
-
-
185,027
104,335
234,981
-
-
-
-
-
234,981
158,381
3,295
-
-
-
-
-
3,295
2,044

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 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 £ £ £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 31.03.2024 31.03.2023 £ £ 49,954 54,046 - - 9,925 3,602 - - 59,879 57,648