Charity registratlon number 1151816
Company registrallon number 080859e2 (England and Wal88)
BANGLADESHI WOMEN'S ASSOCIATION LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trusteas
Ms Razia Satlar (Chairp8rson)
Mrs Sayrun Nèssa (Treasurarl
MrAlekAhmed
Mrs Sabiya Yasmin
Mrs Khabita Ali
ner8k Rowley {sin¢e 26.05.2024)
Mrs Syeda Khalun MBE (Principal staff)
Charlly numbèr
1151816
Company number
08085962
R&glstered office
Tipton Muslim Community Centre
Wellington Road
Tipton
Wesl Midlands
DY4 8RS

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
CONTENTS
Pagg
Report Including Directors. report
Independent axamlner's report
Slatem8nt of financial activities
Balanc8 sha6t
Noles lo the financial stat8m8nt8
8-13

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Tru3tees present their report and fin8n¢ial stalemonts for the year ended 31 March 2025.
The financial statemenls have been prepared in accordance with the accounljng policies set out in notes to th
nanrial statements and comply with the 8WA's governing documents, the CompanieB Act 2Q06 & 'Accounting
and Reporting by Charllles.. Statem&nt of Recommended Practlce applicable lo charitias preparing thelr acwunts
in accordanc8 wlth Fin8ncial Reporting Standard applicable in th@ UK and R8publlc of Ireland (FRS 102}
(effective 1 January 2019)"
ObJectFves and a¢tlvltles
The principle object of the Bangladeshi Women's Association {BWA) is to improve the conditions and quality of
Ilfe for residents in fiplon and surrounding areas. This is dona through:
1. Tha pmmotion of racial harmony,
2. The rellef of financial hardship.
3. The advancemgnt of education.
4. The provision of racr8atlonal and lelsure a¢tlvilies,
The Trustees have paid due regard ta guidance issu&d by tha Charity Commlssion in England and Wale8 in
deciding what aclivit18s the BWAshDuld undèrtake.
Hlstory
The Bangladeshl Women's Assoclatlon IBWA) works in Tipton. Encountered with multlple deprivatlon, BVVA was
establlshed in 1985 by a group of 8nthLAsiastic Bangladeshi women who wanted to rneet the social and 8(x)nomic
needs of Ih8ir disadvanlag8d p88rs, young people, and famllies, Its unique genesis resulted in a cor8 advantage
for the foundatlon of the assoclallon- it initiated its programmes ba56d on Ihe neads and issues understood by
and experienced by communiti&s themselves, wher8 communltles are supported to lake the lead in id8ntifying
and implementing local solutions. The BWA started its activities inilialty taking the issues of social axclusion, poor
access to services. women's, and children's rights through a community regeneration approach.
About Tipton
Tipton Is one of six towns in Sandw&ll and contains the wards of Great Brtdge. Princes End and Tipton Green.
According to Census 2021, the populatSon of Tipton is 44,125. 360/0 of the population are from ethnlc minorilie5.
The picture of poverty in Tipton is one where there ar8 a significant number of families fracing deep seated
poverty- being reliant on wglfara benafits, not being able to gel a job, heal th8ir home. pay rant. or buy th8
èsséntials for Iheir chlldren, Members of fipton families whom we have work6d with over the years have told us
that they wake up evsry day facing insecurity, uncartalnty. and imposslble decisions about mon8y. The reality is,
many in Tipton exp8rianca pov8ty and it is wasting Iheir potential, deprivlng Tipton economy of the skills and
tslents of those who have valuable contrlbulions to make,
Organlsatlonal B8118fs
It is BWA'S perception that poverty is Created by many interconnected and interdependent problems. BWA
bèllevas that the bonds betwaen these problems can only be broken, and development made truly Sustainable by
addrèssing msny of the issues simultaneously. Most organisalions have chosgn to specialise their expertise in
one or two areas, but BWA has relain&d ils emphasis on tho holistic approach. BWA believes il must work in all
sectors of th8 dav8lopment con18Xt to be éff8Gtive and sustainable, and the community will only truly embra
development il they themselves idenltfy thelr needs and lead the proc8ss of change. Tha BWA'S credentials in
oommunity involvement is now widely recognis8d & many in the community s&¢tor are following its lead.
Struclure, Governancè and Quallly
BWA is a formally Constituted charity (No.. 1151816) and a Company Umited by Guarantee {No'. 080859621. The
m8mber8 Df the Trustees, who are also the directors for the purpose of company law. and who seNed during and
up to the date of signature of the financial slalements were= Ms Razia Sattar Ichalrpèrsonl. Mrs Sayrun Nessa

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
REPORT (INCLUDING DIRECTORS, REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
(Treasurer),. MrAlek Ahm8d,. Mrs Sablya Yasmin. Mrs Kh8bita Ali and Mr Derek Rowley. 3WA's constitution of has
glven Ihe supreme authority to the Board who approv& budgets and major policy amendments.
The day-to4ay running is overseen by Syeda Khatun. Chief Executive Officer supported by a ta8m conslsts of
community support officers and sessional work8rs. In r8lation to fundlng, the BWA has Its own financial manual
and procedures. and th8 Board Is rasponslble for ¢ontrolling the budget, allocalion of overheads and for the
preparation of financlal reports, Sincg 2013, BWA has maintained its Matrix Quality Standard for Informatlon
Advice Guidance Se￿iC&s and conlinu8d to hold its accredilalion with th8 Offic6 of Ihe Immigralion Service.
Partnérship Ngtworks
As a leading & inclusive charfty, BWA works with several Gommunity consortiums in Sandw811 through its
membership of the Inclusive Muslitll Actian NBlwork, Sandwell Consortium, and the Sandwell Advice SeNlce
Ne￿Ork. This has l&d to mutual b8n&fits includlng ralslng BWA'S image whllst InleraclinG Wlth the local
community, develop and enhance relationships with networks, being included in joint projects and funding bids,
boosting morale within workforce and giving everyDne the opportunity to sharé their skills with thelr peers, and
making a r8al diff8r8nc6 to local pèople facing dlsadvantages and deprivadon,
Achievements and Performance
In the past foriy years BWA has developed into a cotmmunity organisalion of Stsnding and has b8en successful in
building strong partnership working towards s8rvlng the totallty of community In mpton, not just BME residents.
BWA is particularly proud of Its success In brldging the gap between the public sector & th8 communiti8s-
bringing them closer together to create a 'win-win' salulion for those who are most disadvantagéd. The trustees
are pleased to report that BWA conllnu8d to be comfflitted to Sandwell Councll's Vlsi¢n 2030 through planning,
deslgn and dellvery of new, innovative, & exciting community development Se￿]CeS for the benetit of th8 most
disadvantaged communilies.
From 1, of April 2024-31, March 2025, BWA had 22,640 attendances for all setvicès deliver8d from th8 two
community centres.. the fiplon Muslim Community Centre ITMCCI & Jubilee Park Community cent￿ (JPCCI.
Community services during the 2024-2Q25 FY Included:
Project 01: Centre Management: BWA service5 are delivered from 2 community centres., the Tipton Musllm
Community Centre and Jubilee Park Community Centre with TMCC supporting a great@r dlversity of Glients
in terms of ethnic origin and JPCC representing a greater number of British & European clients. These
centres have also been Iransformed into Community Hubs with acces8 to free ICT faciliti@s and community
service8.
Project 02: Achievements Gala 2024.. The BWA'S Five-year 2019-2024 Achi8vement Gala was a vlbrant
c8l&bration of rèsillencè, empowerment, and community-led Impact. to mark a half-decade of Iransforrnative
work, the event brought together 300 communlty members, parln8rs, and supporters to honor milestones in
wellbeing and organisational enrichment. Gala provided an opportunity to provlda slort8s of impact. awards
in recognition of volunteers, and partner organisatlons who championed BWA'S mlsslon,
Project 03: Advlce. Information and Guldanco: BWA'S Advlce taam continued to provide support aoross
welfare, immigration & general guidance. Residents are assisted in claiming Personal Independence
Payment and other welfare entitlements, with staff also negotiating affordable debt repaymonts wlth lenders.
Bllingual staff and volunteers offer language seNic8s includlng documant translation and Interprelalion via
phone. video, and in-person appointm&nts, Additionally, the team delivers Level 1 immigration advice for
straightforward cases such as entry clearance, laave to remaln, and citizenship.
Project 04: Emergency Services Referrals: All BWA Community Support Teams Includlng Advice Team &
Anti-Poverty Support Team continu8 to holp to connect thè most disadvantaged resldents Èspecially the
elders and low-income families to emergency services provided by the local authorities, Collecting food and
groceries and undertaking assessment, distribution. and colleclion of local Food Bank Provislon.

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
REPORT (INCLUDING DIRECTORS. REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Project 05.. Wlder Detemiinants of Health & Wellbelng., Thls project responds to unmet communlty
needs by addressing four key determinants of health- welfare rights advice including budgeting, energy
support. and crisis grants. physical health activitie8 to promote wellbeing; mental health support to reduce
isolation and build resilien¢e, gmbedding the Five Ways to W8llb8ing', and Initiatives that strengthen social
connection and community cohesion through direct engagemenl and supported reforrals,
Project 06: steps Towards Eradlcating Ppverty., The project team conlinued to support residents with
Triage As5essment.' Understanding of families needlaspirations. Advice Information & Guidance.. Support
wlth Income maximisation, debts & houslng Issues. Employablllty & Entrepréneurship.. Support with CV, Job
Search & Application, Work Trials & Business Start-up. Literacy Workshops: flnanclal planning & debt
management.
Project 07: Food Parcel: Uslng Greggs fund, falr share dlslribution and discounted items BWA Anti-
Poverty Support T8am continues to prepar8 and deliv8r 888ential food parcels to th8 most vulnerable
members in Tipton and anyone experiencing e¢onomi¢ and or social deprivation. i.e., famllles requiring
support from food banks or elders.
Projèct 08: Dlgital.. Across the two communlty centres, BWA continues to provide digital connectivily and
18arlling for residents to access s@niic8s online, support the d6velopment of digital skills & enhance digital
envlronmont by bringing local aulhorllies workforco und6r localls8d digltal flatforms to ¢onnect and serve the
¢ommunllles In need of dlgltal suppcrt,
Project 09" Cost of Llvlng Support.. BWA'S c0st￿f-LIvlng Advlser offers In-person and oc¢asional digitsl
support to help clients navigate socioeconomic challenges. They listen sensitivety, provid8 tsilored advic&
using local resou￿$, and assist with referrals, letters, and negotiations. The rola includes malntaining
records, updallng Advice Pro system. and attending relevant meetlngs to ensuro consi5tenl and informed
support.
Project 10: E8OL- BWA continued to provide ESOL courses for learners whose first language is not
Engli8h. Leamers develop their reading, writing, listening, and sp8aking skills in the English language. and
their knowledge of language13 Gourses per year).
Project 11: P081tlva Actlvltl88 Youth Club Project.. BWA continuad to provide a warm, safe and friendly
youth club 4 days a week for ycung people (boys and Glrls} glvlng them real power and ownership lo
develop new skills, try out new Ihings and where their lalents and idiosyncrasies are appreciated and where
they can hava and dgvelop a happlar and haalthier lifèstyla. Youth ¢lubs r9Gruited new young people as
well as exjsting.
Project 12: Think Sandwell Employment Team.. Think Sandwell team offers a range of recrultment
sèrvices to amployers. One of the T8am's Employment Advisers operate from BWAS community centres-
ensuring that the ￿pton businesses & residents, beneffts from this unique service and receive the right
advice, assistance and suitable training to guide them towards jobs and care8rs available within the
borough.
Project 13: Skills for Sandwell.. The Project 18am is helping resid8nts improv8 their skills and find
mploym@nl through setwIc6s Ilke basic and digltal skills training, lob s&arch assistance, CV writing, and
inteNiew practice with the aim lo help indlviduals overcome employment barriers and achieve sustalnable
work.
Project 14: Tipton Neighbourhood Network.. The Project empowers communities lo address loneliness
through sustained volunleerlng. The projecl team supports rosldents lo bulld conflden¢e and acc6SS
suitable volunteer opportunltles, gulde local organlsallons in recrulting volunteers, and champlon a
collective voice for volunteering across Tipton.
Project 15: Flnanclal Freedom for Women: The Project supports women to build financial resilienc8.
Through a Financial Triage Assessmenl, participants access tailored servI￿S including welfare advice, debt
support, linancial lit&racy. 6mployabilily skills and opportunity io prèpar8lshara affordable, Gullurally diverse
meals to strengthen social tles.
Project 16: Empower Me.. The Project supported Tipton residents affected by dnjg and alcohol misuse to
build confiden￿, improve mental health, and strengthen so￿0eConOMiC resili@nce. Th8 tailored support
includ&d a P8rsonal Welfare Triag& Ass8ssment to guid8 acc8SS to sèrvices such as 1-to-1 welfare advice,
debt support, financlal Ilteracy, and employability and tralnlng. Partlclpants also engaged in the centre's 5-
star CDmmunily kilch8n, fostgring social Connection and wellbeing through shar8d cultural, h8althy m881s.

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
REPORT (INCLUDING DIRECTORS. REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Project 17: Communlty Allotmont.. BWA continued lo work wth volunteers and local agencies to prDvlde a
Pogltivg, engaglng outdoor experien0¢ for people expedenclng or shoNving signs of low lovel of menlal ill
health. Tha prolecl contlnued to provide outdoor activitles at an allolment site giving residents some much
needed braathlng space.
Project 18: Holiday AGtivitigs and Food HAF.. BWA prDvided supports school aged chlldren who are
ellgible for banefll related Free School Meals to access healthy food and enriching actlvllles free of ¢hargg
over th8 summer holiday perlod.
Project 19: Community Funday 2024.. Hold at Vlclorla Park, the funday was a wonderful summer event
wh8re 3000 people came together for a fun-fllled day- w1th falrgrounds rides. varlous cultural food stalls,
bouncy castle, stage performance and car boot sale. CVS and publlc sector agen¢i$s also run consullallons
and service information points.
Flnanclal Revlew..
The attached financial 5tatemenls show a deficll of £3,677 for th6 year.
It Is B WA'S policy that unrestricted funds which have not been designated for a sp8clfic use should be mainlaingd
al a level equivalent to 6 month's expenditure. The Trustees consider that reserves al this level will ensurg that,
In Ihe event of a significant drop in funding, Ihey will be able to continLie thg BWA'S acllv1tles whlle consideratlDn
Is glven to ralse addilional funds. This level of reserves ha8 been m8intained throughout the year.
The TTUStees have assessed the major risks to which the B WA 18 gxposed and are 8atlsfi&d those systems are In
place to mTtigale exposure lo the major risks. We are therefore pleased to report that over811,' we ara gatisfigd that
the Board is fulfilling its role very well and we retain confidence that the Assocl8tlon Is operating fully in
accordance with its charitable purpose.
Stat¢mpnt of Gratltude-.
We linlsh by thanklng our staff and our volunteers for their resourcefulness, resilience and forbearance
Ihroughoul the year and wo also thank our community members and partners whose support has proved more
valuable Ihan ever.
We 9xlgnd our heartfelt thanks to our key funders- Sandwell Council, the Natlonal Lottery Community Fund.
Smallwood Trust, BBC Children in Need. Sandwell Cgnsortium and Greggs FounrJation whose generous sUPPOrt
and steadfast commitment have been in51rumenlal in advancing our mission.
This report has been formally approvgd by our Board of Truste&s.
Ms Razia Sattar (Chairperson
Dated- 30th October 2025

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BANGLADESHI WOMEN'S ASSOCIATION LIMITED
We report lo the Trustees on our examination of the financial statements of Bangladeshi Women's Association
Limited Ilhe BWAI for the year ended 31 March 2025.
Responsibilities and basis of report
As the Trustees of the B WA land also its directors for the purposes of company lawl you are responsible for
Ihe preparation of the financial statements in accordance with the requirements of the Companies Act 2006
Ilhe 2006 Acll.
Having satisfied ourself that the financial statements of the BWA are nol required to be audited under Part 16
of the 2006 Act and are eligible for independent examination. We report in respect of our examination of the
BWA'S financial statements carrTed out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying
out our examination we have followed all the applicable Directions given by the Charity Commission under
section 14515llbl of the 2011 Act.
Independent examin•r's statement
Since the BWAS gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. We confirm that we are qualified lo undertake the examination because we are a
member of Chartered Certified Accountants, which is one of the listed bodies.
We have compleled our examination. We confinn Ihat no matters have come to our attention in connection with
Ihe examination giving us cause to believe that in any material respect..
accounting records were nol kept in respect of the BWA as required by section 386 of the 2006 Act.- or
the financial statements do not accord with those records.. or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a true and fair view which is nol a matter considered as
part of an independent examination" or
the financial statements have not been prepared in accordance wilh the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable lo charities
preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102).
We have no concerns and have come across no other matters in connecb.on with the examination to which
attention should be drawn in this report in order lo enable a proper understanding of the financial statements lo
be reached.
Nouman Shahzad
for and behalf of
Kaiser Nouman Nathan LLP
57 Alfred Street
Biirllingham
B12 8JP
Dated.. 30, October 2025

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOMEAND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
UnroStrl¢ted Restrlcted
funds
funds
2025
2025
Totsl
Total
2025
2024
Notes
Total Income
82,014
393.910
475.924
512,645
Ex
endlture on:
Charitabl8 activities
70.219
409,382
479,601
415,023
Net (expenditure)Ilncom8 tor the yearl
Nét movement in funds
11,795
{15,472}
13,6771
97,622
Fund balances at 1 April 2024
165,226
157,239
322,465
224,843
Fund balan¢es at 31 March 2025
177,021
141,767
318,788
322,465
The Statement af financial activities includes all gains and losses recognized in the year
All incorne and expenditure derive from conlinuing aclivit188.
Th8 Stat8m8nt of financial acttvlles also complies wlth the requirements for an income arid 8XP8nditur8 account
undar the Companies Act 2006,

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
BALANCE SHEET
ASAT 31 MARCH 2025
2025
2024
Notes
Flxod assèts
Tangible assels
Current ass$ts
Debtors
Cash at bank and in hand
10,584
9.812
64,253
279,923
42,222
323,589
344,178
365,811
Creditors: alnounts falling due wlthln
one year
10
135,9721
(53,1581
Nel ourrent asset$
308,204
312,653
Total assets less Cur￿n1 Ilabilttses
318,788
322,465
Income funds
Rèslrlctad funds
Unr6StH¢ted funds
141,767
177,021
157,239
165,226
318,788
322,465
Th8 CDmpany Is entTtled to th8 exemptlon from tha audit requir8ment CDnlained in se¢tion 477 of the Companie8 Act
2006, for the year ended 31 March 2025.
Th& dir8ctor8 acknowledge thelr r8spon8ibilities for Gomplying wlth the requirements of the Cornpanies Act 2006
with resp8cl to accounting records and the preparation of financial statements.
The members have not required the company lo obtain an audit of Ils ff nancial statéments for the year In question
in accordance wilh section 476,
These financl81 Statements have been prepared in accordance with the provlslons applicable to companles subject
to the small Companies regime.
The finanGial statemènts W9re approved by Ihe Trustees on 30th October 2025
Ms Razia Saltar (Chairperson)
Trusts
Company Reglstratlon No. 08085962

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ountlng pollcles
Charity informatlon
Bangladeshi Women's Assoclalion Limited is a private company limited by gu8ranlee incorporated in England
and Wales. The registered offic8 is Tipton Musllm Community Cenlre, Wellington Road, Tipton, West
Midlands, DY4 8RS.
1.1 Accountlng Gonvention
The financial stal6monts havè bèen prepared in accordance wlth the BWA'S tgoveming documenti, th&
Companies Act 2006, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland I'FRS 102.) and the Charities SORP "Accounting and Reporting by Charltles: Statement of
Recommended Practice applicabl8 to charitie8 prep8rFng thoir accounts in accordance wilh the Financial
R8porting Standard applicablè In tha UK and Republ1¢ of Ireland (FRS 102)" {effeclive 1 January 20191- Thg
BWA Is a Public Benefit Entity as defined by FRS 102,
The BWA has tak8n advantage of th8 provisions in the SORP for charities not to prepare a Statement of Cash
Flows.
The financial stalements are prepared in sterling, which is the funcllonal currency of the BWA. Monetary
amDunts in th8se financial statements are rounded to thé nearest £.
The financial slatements have been prepared under Ihe historrcal cost convantion, Imodified to Indude the
revaluation of fr88hDld properties and to includo Inv6slm6nt properties and certaln financial inslruments at fair
valuel. The prlnclpal accounting policies adopted are set out below.
1.2 Going concern
Al the time of approving the flnanclal stalemants, the Ttijstees have a reasonable expeclation that the BWA
has adequate resources to Con￿nUe In operational existence for the foreseeable future. Thus the Trustees
continue lo adopt the going concem basis of accounting in pr8paring the financial ststéments.
1.3 Charltable funds
Unreslricted funds are available for use at the discretion of the Trustees in furtherance of their chariiablo
objg¢tives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
us6s of the rastrlcted funds arè set out in Ihe notes lo the flnanclal ststements.
Endowment funds are subject to speclltc conditions by donors that tha capitsl must be rnaintaingd by the
BWA.
1.4 Income
Incoma is recognised when the BWA is legally entitled to il after any performance conditions have begn met,
the amounts can be measured reliably, and it is probable that incom8 will be received.
Cash donations are recognlsed on recelpl. Olher donations are recognised onca thé BWA has been notified of
the donation, unless perfonnance conditions require def&rral of the amount. Income tax recoverable In rel8tion
to donations received under Gift Aid or deeds of covenant Is re¢ognised at the tlme of the donalion.
Legacies are recognised on receipt or othakwsa if the BWA has been notified of an impending distribution, the
amount 1$ known, and recelpl is oxpocl8d. If th8 amount is not known, the legacy is treat&d as a contlngent
assèt,

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ountlng pollcles
Icontlnued)
1.5 Expenditur8
Expenditure is recognlsed once there is a legal or constructive obligation lo transfar economiG benefit to a
third party, it is probable that a transfer of economic benefits will b8 raqulrad in selllemant, and the amount of
Ihe obligation can be measured reliably.
Expenditure is ¢lasslfiad by a¢tivily. The costs of each activity are made up of tha total of direct costs ond
shared costs, includlng support cosls involved in undertaking each activity. Direct costs attributable to a single
activity are allocaled directly to that activity. Shared costs which contribute to more than one activity and
support ¢ost8 which are not attributabl8 to a single aclivity are apportionod between those aclivitl86 on a basis
consistent wtth the use of resources. Central staff costs are allocat8d on the basis of lime spent, and
depreciatlon charges are allocated on Ihe portion of th8 asset's Usg.
Expendllure Is included in the financial slatemenls on an accruals ba8iS.
1.6 Tangible flxed assets
Tanglble fixed assets are inÉtially measured at cost and sub88quenlly measurad at cost or valuation, nel of
depreciation and any impairment Ios88S.
Deprecialion is recognised so as to writ8 off the cost or valuation of assets lèss their resldual values over their
US8ful lives on th8 following bases:
Plant and equipment
150/ty on written down value
The gain or loss arising on the disposal of an asset is d8termined as th6 diff8rence between the sal¢ prO￿edS
and the carying value of the 8S8et, 8nd is recognis8d in tha statement of financlal activities.
1.7 Impairment of fixed assets
Al @ach r8POrting 8nd date, the BWA reviews Iha carrying amounts of its tangible assets to delennine wh81her
th&r8 Is any indication that those assets have suffered an impaimient loss. If any such indication axlsts. tho
recoverable amounl of the asset is estimated in order to determine th@ extent of thè Impairment loss lif any).
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
inv8Stments with original malurities of thrèe months or less, and bank overdrafts. Bank overdrafts are shown
withln bDtTowings in current liabilities.
1.9 Financial instruments
l-h& BWA has elected to apply the provisions of Sectlon 11 'B8sic Financlal In5trurnents' and Section 12 '0ther
Financial Instruments Issues, of FRS 102 to all of its ffnanclal instruments.
Financial instrumants are recognised in the BWA'S balance sheet when the BWA becomes party to the
contractual provislons of the Instrument.
Financial assets and liabilities aro offs8t. wilh the nel amounts presented in the flnancial slatements, when
ther8 is a legally enforceable right to sat off the recognised amounts and Ihere 18 an intention to $91118 on a n81
basls or to realize the asset and setde the liability simultsneously.
Basle financial 8ss8ts
Basic financial assets, which include debtors and cash and bank balancos, are initially maasured at
transaclion price including transaction costs and are subs8quently canied at amortlzed cosl using Ihe effective
interesl method un18SS th8 arrangement constitutes a flnancing transaction, where the Iransaction is
m&asurecl at thè présant value of Ihe fulure recelpts dlscounted at a market rate of interest. Financlal assets
classified as receivable wlthin ono year are not amortized.

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ounting policios
IConUnuod}
Ba$1¢ financlal Ilabllltles
Basic financial liablllties, including creditors and bank loans are initially r8cognised at transaction price unless
the arrangemenl constitutes a financing transaction, wh8r8 the debt Instrument is measured al th6 present
value of th& futur& payments discounted al a market rate of Interest. Financial liabilitlés classified as payable
within on8 year ar8 not arnortlsed.
Debt instruments arg subsequèntly ¢arried at amorlised cost, using the effective interest rate mathod.
Trade ¢reditors are obligations lo pay for goods or seNices that have be8n acqulred in the ordinary course of
operations from suppliers. Amounts payable are classified as Current liabilities if payment is due within one
year or less. If not, they are pr8sgnt8d as non-current liabllities, Trade creditors ar8 recognised Inlttally at
transacllon price 8nd subsequently measured at amortised cost using ihe 8ffecllva Interesl method.
Derecognition of financl81 Ilabllltles
Financial liabllltl8s are derecognised when the BWA'S contractual obligations 8xpire or are dlscharged or
cancelled.
1.10 Employee benefits
The cost of any unused hollday entitlement is recognised in the period in whlch thé employee's se￿iceS ar8
recelved.
T8rminallon banafits are recognised Immediately as an expense when the BWA is d8monstrably committed to
lerminale the employment of an employee or to provide termination benefits.
Critlcal accountlng èstlmalès and Judgements
In the application of the B WA'S accounting policies, tho Trustses are required to rnake judgements, estimates
and assumptions about th6 carrying amount of assets and liabilities thal are nol readily appar6nt from other
sourc&s. The astlmates and assoclaled assumptions are based on historical gxp&ri8nca and other factors Ihat
are considered to be relevant. Actual results may differ from these astimales.
The estimates and underlying assumpllons are reviewed on an ongoing basis. R&visions lo accountlng
Éslimales are recognlsed In the period in which the estimate is revised where the revision affects only that
period, or in the period of the rovision and future perfods whére the revlslon affects bolh current and futur
pgriods.
10

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
In¢om¢
Urrestrloted
Incom
Restvlet
In¢ome
Total
2025
Totsl
2024
Enterprise Income
Miscellaneous Grants
82,014
82,014
52,265
4,170
2,000
Awards For All
11,491
11,491
25,451
BBC Children In N88d
25.451
2S,594
Nalional Lottery Community Fund Know your Nelghbourh¢Jod
National Lottery Communlly Fund Slap
G &H Salter Trust
22,460
22,460
53.561
22,459
49,561
53,561
500
National Lottery Community Fund Cost of Llvlng
Duke Of Edlnburgh
Gfftggs
Fleart Of England CF
Sandwell Consortium.. CATS
63,983
10,000
20,776
20,776
19,947
15,000
15,000
8,868
1.160
1,160
18,790
15.465
Sandwell Consortium,. COLT
16,445
16,445
6,258
Sandwell Consortium.. Nfjultiply
Sandwell Con80rtium.' Reath & Connect
6,258
5,165
15,314
15,314
22,653
Sandwell Consortlum.. Sandwell Advloe Service
28.433
28.433
26,433
Sandwell Consortium- Sandwell Health InequalitS&s Program
Sandw611 Consortium.. Sandwell Languag6 Neiwork
Sandwell Consortium'.Silver Linings
Sandwell Consortium-skills for Sandw811
15.g84
15,984
14,564
1,028
1,028
9,101
3,000
3,000
16,968
18,968
Sandwell Consortium'.SLN2
6,170
6,170
Sandwell consortium WDH
16,745
16,74S
2,977
Sandwell Consortlum.. Other
470
Sandwell Council For Voluntary Organisalions
Sandwell Comrnunity Hubs
Smallwood Trust
284
29,557
9,894
9,694
19,388
SMBC Grants: HAF
7,500
7,500
17,574
SMBC Grants.. Net Zero
15.000
15,000
SMBC Grants.. Recovery
SMBC TMCC - Service Level Agre&m&nt
14,5g5
14,595
70,877
70,877
70,877
82,014
393,910
475,924
512,645
11

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
Charitable activitles
Unrèstrlctod Restrlcted
expenses
expenses
Total
Accountancy & Payroll
Bank charge8 & interest
Llcense & permits
Legal & professional
Llght & heat
Insurance
Project costs
Repair & ronewals
Telephone
Cleaning
Staff Irainlng & welfare
Volunteers Expens8S
Donations
Wag8s & Salary
Waler rates
Travel
Stationery and prlnt]ng
Equipmenl expen88
Equipment hlre
Sundry Expenses
Depreciation
Acllvlty Cost
Room Hire
Adverlislng and PR
1,873
421
1,873
421
177
39,623
29,564
1,784
61,473
5,000
5,403
4,843
9,058
2,510
60
276,092
1,021
1,535
3,812
494
1,417
2,471
1,868
17,679
8.243
5.180
177
17.445
29,564
22,178
1,784
61,473
3,142
5.403
3,425
9.058
2,252
60
246,736
1,021
1,530
2,962
432
1,417
1,074
1,858
1,418
258
29.356
850
62
1,397
1,868
1,711
15.968
6,243
5,180
70,219
409,382
479,601
Truslees
None of the Trustees (or any persons connected with them) received any remuneration or beneflls from the
BWAduring the year.
Employees
Th8 av&rage monthly nurnber of employeas during the year was:
2025
Number
2024
Number
25
22
Employment costs
2025
2024
Wages and salarles
276,092
212,784
12-

BANGLADESHI WOMEN'S ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Taxation
The Charity is exempt from tax on inGomo and gains falling wilhin section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to th8 extant that these ar8 applied lo its Gharitsble obi'eGts,
Tanglble fixed assats
Plant and equiprnent
Cost
Al 1 Aprfl 2024
Additions
At 31 March 2025
40,874
2,640
43,514
Depreclatlon and Impairmant
At 1 April 2024
Depreclatlon charged in the year
31,062
1,868
At 31 March 2025
32,930
Carrying amount
Al 31 March 2025
10.584
At 31 March 2024
9,812
Debtors
2025
2024
Amounts falllng due wlthln one year:
Trade debtors
64,253
42,222
10 Creditors: amounts falllng duo wlthln one year
2025
2024
Trad8 cr8dltors
Olher taxes and social securities
Other creditors
11,944
1,005
23,023
26,383
3,284
23,491
35,972
11 Ralated party tran$aetion$
There were no disolosable relaled party transactions during the year (2024- none).
13-