Registered Charity Number 1149682
Birmingham Care Group
Report and Management Accounts For the period ended From 01.04.2024 To 31.03.2025
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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 |
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Birmingham Care Group Company Information
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31st March 2025. 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 Magreal Business Park 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
23/05/2025
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Birmingham Care Group
The report of the trustees
for the period ended 31 March 2025
Introduction
The trustees present their annual report and accounts for the year ended 31 March 2025. The board of trustees are satisfied with the performance of the charity during the year and the position at 31 March 2025 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, Magreal Business Park , Freeth Street Birmingham B16 0Q |
| 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 23.05.2025
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 2025 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 :-
23/05/2025
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Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2025
| Notes Incoming resources Incoming resources from generated funds Funding Received 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 31.03.2025 31.03.2025 31.03.2025 31.03.2024 £ £ £ £ 278,573 - 278,573 217,398 20,193 20,193 20,878 298,766 - 298,766 238,276 82,202 - 82,202 49,954 - - 211,205 - 211,205 185,027 1,846 - 1,846 - - - - - 295,253 - 295,253 234,981 3,513 - 3,513 3,295 - - - - 3,513 - 3,513 3,295 3,513 - 3,513 3,295 50,116 - 50,116 50,116 53,629 - 53,629 53,411 |
|---|---|
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Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2025
Income and Expenditure Account for the year ended 31 March 2025
| 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 |
31.03.2025 £ 298,766 293,407 5,359 3,513 - 3,513 3,513 - 3,513 |
31.03.2024 £ 238,276 234,981 3,295 3,295 - 3,295 3,295 - 3,295 |
|---|---|---|
2
Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2025
Statement of Total Recognised Gains and Losses for the year ended 31 March 2025
| 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 |
31.03.2025 31.03.2024 3,513 3,295 3,513 3,295 - - 3,513 3,295 |
|---|---|
| Movements in revenue and capital funds for the year ended 31 March 2025 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 31.03.2025 31.03.2025 31.03.2025 31.03.2024 £ £ £ £ 50,116 - 50,116 50,116 3,513 - 3,513 3,295 53,629 - 53,629 53,411 53,629 - 53,629 53,411 |
|---|---|
3
Birmingham Care Group Statement of Financial Activities for the year ended 31 March 2025
Summary of funds
| Summary of funds Revenue accumulated funds Total funds |
Designated Unrestricted Restricted Total Last Year Funds Funds Funds Funds Total Funds 31.03.2025 31.03.2025 31.03.2025 31.03.2025 31.03.2024 £ £ - 53,629 - 53,629 53,411 - 53,629 - 53,629 53,411 |
|---|---|
4
Birmingham Care Group Balance Sheet as at 31 March 2025
| 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 |
31.03.2025 £ 125,055 125,055 11,927 34,153 46,080 (52,632) (6,552) 118,503 (64,875) - 53,628 53,628 - - 53,628 - 53,628 |
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 |
|---|---|---|
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 23 May 2025
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Birmingham Care Group Notes to the Accounts for the year ended 31 March 2025
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 Fixture/Fitting Computer
Depreciation @ 5% Reducing Balance Depreciation @ 20% Reducing Balance Depreciation @ 20% Reducing Balance
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Birmingham Care Group Notes to the Accounts for the year ended 31 March 2025
| 2 | Surplus for the financial year | 31.03.2025 | 31.03.2024 |
|---|---|---|---|
| £ | £ | ||
| This is stated after crediting :- | |||
| Revenue Turnover from ordinary activities | 298,766 | 238,276 | |
| and after charging:- | |||
| Depreciation of owned fixed assets | 8,192 | 9,925 | |
| Rentals under operating leases | 47,421 | 34,039 | |
| 3 | Interest Income | 31.03.2025 | 31.03.2024 |
| £ | £ | ||
| Other bank deposit interest received | - | - | |
| 4 | Staff Costs and Emoluments | 31.03.2025 | 31.03.2024 |
| £ | £ | ||
| Gross Salaries | 96,320 | 65,899 | |
| Numbers of full time employees or full time equivalents | 31.03.2025 | 31.03.2024 | |
| 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 2024 Additions Disposals At 31 March 2025 Accumulated depreciation and impairment provisions At 1 April 2024 Eliminated on disposals Depreciation on revaluation Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 |
Motor vehicle £ 35,265 - - 35,265 9,556 - - 2,571 12,127 23,138 25,709 |
Fixture/Fitting £ 74,046 43,912 - 117,958 10,420 - - 5,621 16,041 101,917 63,626 |
Total £ 109,311 43,912 - 153,223 19,976 - - 8,192 28,168 125,055 89,335 |
|---|---|---|---|
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Birmingham Care Group Notes to the Accounts for the year ended 31 March 2025
7 Debtors
| 7 Debtors VAT Refund receivable Other Debtors 8 Creditors: amounts falling due within one year Trade creditors Accrued expenses 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 Trade creditors 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 125,055 - Current Assets 46,080 - Current Liabilities (52,632) - Long Term Liabilities (64,875) - 53,628 - £ £ |
31.03.2025 £ 5,420 6,507 11,927 31.03.2025 £ 50,153 21 2,458 - - 52,632 31.03.2025 £ 12,215 52,660 64,875 31.03.2025 £ 3,513 (43,912) (40,399) Restricted funds £ - - - - - £ |
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) Total Funds £ 125,055 46,080 (52,632) (64,875) 53,628 £ |
|---|---|---|
3
Birmingham Care Group Notes to the Accounts for the year ended 31 March 2025
| At 1 April 2023 Unrestricted funds Tangible Fixed Assets 89,335 Current Assets 50,995 Current Liabilities (7,093) Long Term Liabilities (83,121) 50,116 The individual funds included above are :- Funds at 31.03.2025 £ 50,116 Analysis of movements in funds as shown in the table above Incoming Resources £ 298,766 |
Designated funds - - - - - Movements in Funds as below £ 218 Outgoing Resources £ 295,253 |
Restricted funds - - - - - Transfers Between funds £ - Gains & Losses £ - |
Total Funds 89,335 50,995 (7,093) (83,121) 50,116 Funds at 31.03.2024 £ 53,628 Movement in funds £ 218 |
|---|---|---|---|
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Birmingham Care Group Schedule to the Statement of Financial Activities for the year ended 31 March 2025
| Unrestricted | Restricted | Total | Prior Period | |
|---|---|---|---|---|
| Funds | Funds | Funds | Total Funds | |
| 31.03.2025 | 31.03.2025 | 31.03.2025 | 31.03.2024 | |
| £ | £ | £ | £ | |
| 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 | 278,573 | - | 278,573 | 217,398 |
| Income sale | 20,193 | 20,193 | 20,878 | |
| Total | 298,766 | - | 298,766 | 238,276 |
| Total Grants,Legacies & Donations Received | 298,766 | - | 318,959 | 238,276 |
| Other voluntary income | ||||
| Members' Subscriptions | - | - | - | - |
| Sponsorship income | - | - | - | - |
| Total other voluntary income | - | - | - | - |
| Total Voluntary Income | 298,766 | - | 298,766 | 238,276 |
| - | - | - | - | |
| Total Incoming Resources | 298,766 | - | 298,766 | 238,276 |
| Costs of generating funds | ||||
| Costs of generating voluntary income | ||||
| Cost of fundraising activities | 82,202 | - | 82,202 - |
49,954 |
| 82,202 | - | 82,202 | 49,954 | |
| Support costs for generating voluntary income | ||||
| Thornhill Cost | - | - | - | - |
| Total costs of generating voluntary income | 82,202 | - | 82,202 | 49,954 |
| Charitable expenditure | ||||
| Management and administration costs | ||||
| in support of charitable activities | ||||
| Direct support costs | ||||
| Gross wages and salaries - charitable activities | 96,320 | - | 96,320 | 65,899 |
| Pension contributions charitable employees | 1,940 | - | 1,940 | 957 |
| Staff costs in support of charitable activities | 98,260 | - | 98,260 | 66,856 |
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Birmingham Care Group Schedule to the Statement of Financial Activities for the year ended 31 March 2025
| Indirect costs Trainee Van Insurance Motor expenses Premises Costs Rent payable Insurance Light and heat Cleaning Premises repairs and renewals Water rates General administrative expenses: Telephone and fax Stationery and printing Interest on Loan Storage expense Software 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 Support costs for grants paid |
Unrestricted Restricted Total Prior Period Funds Funds Funds Total Funds 31.03.2025 31.03.2025 31.03.2025 31.03.2024 £ £ £ £ - - - 356 - - - 1,735 5,180 - 5,180 3,750 5,180 - 5,180 5,841 40,165 - 40,165 34,039 3,028 - 3,028 1,358 5,966 - 5,966 6,287 6,308 - 6,308 7,932 23 - 23 497 1,278 - 1,278 - 56,768 - 56,768 50,113 1,516 - 1,516 1,303 947 - 947 989 1,177 - 1,177 - 7,256 - 7,256 - 4,186 - 4,186 - - - - 891 22,447 - 22,447 9,068 1,432 - 1,432 2,561 984 - 984 1,509 39,945 - 39,945 16,321 2,860 - 2,860 2,975 - - - 29,752 - - - 3,244 2,860 - 2,860 35,971 8,192 - 8,192 9,925 8,192 - 8,192 9,925 211,205 - 211,205 185,027 |
|---|---|
| Total Expended on Charitable Activities | 211,205 - 211,205 185,027 |
|---|---|
| Appendices to the Statement of Financial Activities | |
| for the year ended 31 March 2025 |
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Birmingham Care Group
Appendix 1
Analysis of Total Incoming & Outgoing Resources by Activity for the year ended 31 March 2025
| Incoming resources from generated funds Funding Received Income sale 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 |
31.03.2025 31.12.2024 Fundraising Other Activity 2 Total Total Activities £ £ £ £ £ 278,573 - - 278,573 217,398 20,193 20,193 20,878 - - - - - - - - - - 298,766 - - 298,766 238,276 82,202 - - 82,202 49,954 - - - - - - - - - - - - 211,205 - - 211,205 185,027 293,407 - - 295,253 234,981 5,359 - - 3,513 3,295 |
|---|---|
1
Birmingham Care Group
| 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 |
31.03.2025 31.03.2024 £ £ 82,202 49,954 - - 8,192 9,925 - - 90,394 59,879 |
|---|---|
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