Registered Charity Number 1149682
## Birmingham Care Group
Report and Management Accounts For the period ended From 01.04.2023 To 31.03.2024
1
## **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**|
1
## **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
1
**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**
1
## **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
1
## **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**|
|---|---|
1
## **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|
|---|---|---|
2
## **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|
|---|---|
3
## **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|
|---|---|
4
## **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**
1
**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
1
**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|
|---|---|---|---|
2
**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
**£**|
|---|---|---|
3
## **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|
|---|---|---|---|
4
## **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**|
1
## **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**||
2
## **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|
|---|---|
1
## **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**|
|---|---|
2