AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH Creating a more open Society where everyone counts
AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH (ACDR)
Contents
| Page | |
|---|---|
| Company information | 3 |
| Directors' report | 4-15 |
| Accountants' report | 15 |
| Profit and loss account | 17 |
| Balance sheet | 18 |
| Notes to the accounts | 19-21 |
2
LEGAL AND ADMINISTRATION INFORMATION
Officers and Professional advisers
TRUSTEES
1. Taiwo Ibikunle
-
Abraham Isah
-
Adeola Ojeniyi
-
Oyegoke Adeboye
-
Babatunde Rosanwo- Chairperson
ADEOLA OJENIYI EXECUTIVE DIRECTOR
REGISTERED OFFICE
412 Community Base, 113 Queens Road, Brighton, BN1 3XG East Sussex, United Kingdom. +44(0)1273234756 +44(0)7411128401 www.acdr.org.uk. info@acdr.org.uk, arcdvr@gmail.com
Banker
HSBC Bank 79 Western Road, Brighton, East Sussex BN1 2JA
EXAMINER
Fabek Associates and Co Ltd 32 Dewey Road, Dagenham RM10 8AR
Company Limited by Guarantee Reg. No. 7617858 Charity Commission Reg. No. 1154206
3
ANNUAL REPORT OF PROGRAMMES AND ACTIVITIES
ACDR PROFILE
African Centre for Development and Research seeks to promote the visibility of young people including Migrants in UK and around Europe in practical ways to preventing human rights abuses experienced by minority groups with a view to creating a viable platform of mutual collaboration amongst migrant, minority groups and the broader society in framework that prevents discrimination but promote equality and justice for all in a society devoid of rancor which engages non-violent conflict transformation approaches with a view to promoting social relations.
• Memberships are Organizational and individually based. ACDR seeks to serve as a primary catalyst for enhancing Migrant and minority groups’ participation in issues relating to non-violent conflict transformation, governance, human rights and societal development in Europe and Africa.
• ACDR implements are projects through face-to-face training session, e-trainings, seminars and community focused group meetings with the effective use of new media.
• African Centre Development and Research employ research approach in collating data for effective project execution. The organization work principally with youth and young people between but engages with other categories for the creation of a more open society.
Mission
African Centre for Development and Research promotes the visibility of young people including Migrants in UK and around Europe in practical ways to preventing human rights abuses experienced by minority groups with a view to creating a viable platform of mutual collaboration amongst migrant, minority groups and the broader society in framework that prevents discrimination but promote equality and justice for all in a society devoid of rancour which engages non-violent conflict transformation approaches.
African Centre for Development and Research Promotes the visibility of young people, Africans/Migrants in UK and young people in Europe in practical ways to preventing human rights abuses experienced by minority groups , with a view to creating a viable platform of mutual collaboration between migrant, minority groups and the broader society in a form of collaboration that prevents migrants discrimination and guiding against scenarios of migrants entanglement with social vices routinely associated with migration.
• Memberships are Organizational and individually based. ACDR seeks to serve as a primary catalyst for enhancing African/Migrant and minority group participation in issues relating to non-violent conflict resolution, governance, human rights and societal development in UK and Europe.
• ACDR implements are projects through face-to-face training session, e-training sessions, seminars and community focused group meetings with the use of new media.
• African Centre Development and Research employ research approach in collating data for effective project execution. The organization work principally with youth and young people and youth advocates in UK and Europe.
4
OBJECTIVES OF THE ORGANISATION
AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH (ACDR)
-
(1) "Seeks to develop the capacity and skills of young people who are socially and economically disadvantaged in England and Wales in such a way that they are trained in soft skills that will enhance their prospects in becoming gainfully and economically empowered, relieving poverty and to participate fully in society"
-
(2) "To promote the education and continuous learning of young people ages 15 to 30 years and older through formal and informal skills acquisition trainings including:
- (a) awarding to such persons scholarships, maintenance allowances or grants tenable at any university, apprenticeship, college or institution of higher or further education.-
(b) providing their education (including the study of music or other arts), to undertake
-
travel in furtherance of that education, Job shadowing or to prepare for entry to any occupation, trade or profession on leaving any educational (formal/informal) establishment."
-
-
(3) Promotion of Equality and Diversity through intercultural learning and travelling to learn about other cultures.
-
(4) Promotion of Racial Harmony- Through Dialogue and consultations on how communities can work together for the benefit of all in a way that is devoid of violence and rancour
-
(5) To promote social inclusion for the public benefit by working with people in England and Wales who are socially excluded on the grounds of their ethnic origin, religion, belief or creed (in particular, members of the faith community and minority groups) to relieve the needs of such people and assist them to integrate into society, in particular by:
-
(a) Providing a local network group that encourages and enables members of the faith community and other minority groups to participate more effectively with the wider community through dialogue;
-
(b) Increasing, or co-ordinating, opportunities for members of the faith community to engage with service providers, to enable those providers to adapt services to better meet the needs of that community.”
(6) Young People
To advance in life and [relieve needs of] [help] young people through:
-
(a) Providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.
-
(7) (b) Advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals
5
NHSBT BLOOD DONATION, October 2024 – October 2026
ACDR partnered with the NHS Blood and Transplant to lead conversations and community engagement on increasing the number of blood donors among people of colour. Presently, fewer than 5% of blood donors who gave blood in the last year were from black, Asian and minority ethnic communities while black, Asian and minority ethnic communities representing around 14% of the population. This means that patients from BAME background may have to wait longer to get a matching and suitable blood in emergency. ACDR has continued to lead the conversation in East Sussex among the BAME population to address this gap.
Giving blood saves lives. The blood you give is a lifeline in an emergency and for people who need longterm treatments. The blood you give is a lifeline in an emergency and for people who need long-term treatments.
The NHS need new blood donors from all backgrounds to ensure there is the right blood available for patients who need it. The NHS will need Nearly 400 new donors a day to meet demand for blood by patients in emergency.
Around 135,000 new donors are needed a year to replace those who can no longer donate. The increased demand for some rare subtypes, such as Ro, that are more common in people of Black heritage means the NHS need more Black people to become blood donors. NHS will need about 40,000 more black donors to meet growing demand for better-matched blood. More so, about 30,000 new donors are needed with priority blood types such as O negative every year. Importantly, there is the need for more young people to start giving blood so there can be enough blood in the future
We look forward to working with you in promoting this project and bringing more awareness to the population though publicity and dissemination and we will appreciate your efforts in this regards.
Attached are useful materials for your use.
https://bit.ly/NHSGiveBlood_acdr
6
.1111 Ih DONATION 4EW KINDNES:
Training Course DIFFERENCE CHALLENGE ASSUMPTION TRAINING COURSE November 2024 – URUGUAY
8
AT THE KICK-OFF MEETING IN URUGUAY
The main need that this project wants to answer to is the lack of advanced intercultural
working competencies and sensitivity in youth work field and especially of the ones active and working in international, multicultural or global settings.
Partners involved in the project are coming from Italy, Romania, Argentina, Uruguay, Sri Lanka, India, Nigeria and Mozambique.
The main goal of this project is to increase the level of intercultural competent, sensitive and quality youth work field.
More specific objectives are:
-
To increase/upgrade the knowledge level of youth workers from 4 continents in Intercultural
-
Learning Topics (culture, identity, prejudices, stereotypes, assumptions, relativism, communication, clashes, intercultural sensitivity);
-
To develop the practical skills of youth workers in working and managing quality
-
intercultural learning process in international projects with young people;
-
To upgrade skills in managing and facilitating intercultural encounters in youth work
(international volunteering, exchanges, local projects in multicultural settings, trainings, etc.);
-
To develop high intercultural sensitive attitudes in youth work field;
-
To empower youth workers to act as responsible intercultural sensitive actors in international
-
field and project;
-
To contribute to a deep understanding of the global settings and influence on the cultural
-
awareness and features of young people ;
-
To provide a space for sharing best practices among youth organization in Africa-Europe youth
-
cooperation field;
-
To increase the level of innovation and creativity in youth work field;
-
To increase the level of professionalism and quality of youth work ;
9
-
To stimulate long term involvement of beneficiaries youth organizations in international (and intercontinental) projects;
-
To stimulate mobility of youth workers North-South and South-North relation between
-
continents and East-West/West- East within the continents;
-
To motivate all the beneficiaries (direct and indirect) to act as responsible active global citizens
-
in their day to day life;
This project is designed to be highly challenging in terms of provoking the participants outside of their comfort zone and stimulating them to rethink and maybe shift their own view on the world and their position in the highly complex intercultural world we live in.
You are a lucky one and full of potential intercultural practitioners from all over World that will go through a very practical and profound learning specific experience and we envision that will shift the way you approach your work in multicultural settings!
IN SESSION
Here we were discussing the different assumptions we all exhibit, writing it out and examining how we got them. What does it mean to have assumptions and how do they influence everyday life and decision?
10
GROUP DISCUSSION AND WORK
Examining how we use our assumptions on so many issues and approach life could be a little challenging because it influences our life decisions.
Training Course
ANIMATE THE GLOBAL CHANGE OVERVIEW.
ANGE TRAINING COURSE 2024 - 2025 – Romania
The aim of this proposal is to raise the capacity of youth organizations from Europe and Africa to contribute to a cohesive sustainable society through alternative innovative methodology (street campaigning methods: participative or performing arts, living library and other street techniques that could reach more young people);
More specific objectives that are to be achieved :
-
To provide a space for sharing best practices among youth organization in Africa-Europe youth cooperation field;
-
To set-up the bases for a street campaigning network active on both continents;
-
To increase the level of innovation and creativity in youth work field;
-
To increase the level of professionalism and quality of youth work ;
-
To stimulate long term involvement of beneficiaries youth organizations in international (and intercontinental) projects;
-
To stimulate mobility of youth workers North-South and South-North relation between continents and East-West/West- East within the continents.)
-
To develop at high level practical competencies in street campaigning for the youth workers involved
11
-
To develop strong pro-active attitudes towards social exclusion and global issues among the beneficiaries youth workers ;
-
To increase the knowledge level of young people and youth workers in topics like: global interdependencies, climate change, sustainable life style, consumerism, social and global justice, social exclusion, etc.
-
To motivate all the beneficiaries (direct and indirect ) to act as responsible active global citizens in their day to day life;
The project will last for 15 months and is envisioned to have the following concrete results:
-
A team of 24 street campaigners (youth workers ) for social exclusion and global education (from Europe and Africa);
-
8 teams of young volunteers that will develop skills in various performing and public methods that will be used in campaigns for social change (estimated extra 80 volunteers will be engaged in the local campaigns);
-
At least 5600 direct beneficiaries of the local street campaigns implemented by the multipliers ;
-
A resource movie based on the project development and experience and show the best practice models; (see more details about this movie at the dissemination section)
AT AN ACTIVITY IN THE PRACTICE PHASE
The structure of the project is to combine international mobility and local activities. Each international meeting will be followed by local activities as follows:
-
Kick-off meeting in Tanzania(for country coordinators-9people)
-
Local research and selection of multipliers
-
First training on street campaigning in Togo (28 participants)
-
Street campaigning for at least 2400 young people (on a topic relevant for each community)- at least 300 in each country
-
Second training for assessment of first street campaign and advance competencies in Romania (28 participants)
-
Second edition of the street campaign (for a higher target of people – at least 3200 young people having at least 400 in each country)
12
-
Final evaluation meeting in Madeira (for coordinators and some of the multipliers-18 people)
-
Local dissemination and follow-up activities
-
Each of these activities (local/international) represents also the main milestones of the project – each being related to the previous one and depending on it.
The process of the project is driven by the experiential learning principles, having a very strong practical components and adequate time and methods for reflection, feedback, self-assessment and extraction of the learning points that will be transferred in the future. The values of non-formal education (which is the main methodology in the trainings) are intended to be part of the process of the management as well: to have an active participation and involvement from all partners according to their needs and interest, to have a project that has a shared ownership in term of management (financially and risks as well), to be driven by motivation and voluntary participation, etc.
EVALUATION MEETING IN PORTUGAL
13
TRAINING COURSE
“YOU ARE THE ENGINE OFCHANGE”
The main direct beneficiaries of the project
o 8 youth organizations that will build their capacity in using theatre of the oppressed methods as tools for youth empowerment and raising the level of active participation in their communities
o 26 youth workers (members, active volunteers, paid staff, etc.) representing the youth organizations who will participate in the whole project to develop their competencies as multipliers in theatre of the oppressed methods;
o At least 48 Volunteers that will work with the youth workers in the practice phase
o 2400 young people that will be participating in the social theatre projects and will develop their active citizenship competencies
The indirect beneficiaries
o 6000 friends and families of the direct beneficiaries (youth workers and young people) which will be inspired by the example and experience of the closes ones and will trigger changes in their lives as well (on different levels)
o local communities of each partner by the changes introduced in the youth organizations active in those communities will become more active, responsible and engaged in the community development; o civil society in general ( but specially from the target countries) which will benefit from the products developed and/or shared from this project, will be part of the dissemination activities and be motivated to get competencies in this field as well.
The main goal of the project is to increase the capacity of youth work sector to raise the participation and involvement of young people in social processes and change; More specific Objectives of the project are:
- To introduce innovative methodologies in youth work field on 2 continent s; - To raise the capacity of partner organizations to operate at European level and in Inter -continental mobility projects;
nization projects in 2 continents;
-formal education in general, and in particular in Theatre of the
Oppressed methods for youth workers from Europe and Africa;
of the Oppressed multipliers in various regions
of Europe and Africa;
workers
- To develop pro -active attitudes and the sense of initiative among the partners NGO members and also among the beneficiaries of the partners (young people).
ficiaries.
14
AT A SESSION
On the multipliers-youth workers and to some extend as well on the Volunteers in the forum theatre performances :
tical skills in using a new methods for social change
« they will increase their self -confidence, critical thinking, team working skills, communication and interrelation skills
-
they will develop pro-active attitudes
-
- they will acquire new skills according etc.
-
lop skill for using internet tools for managing a distance cooperation;
-
ce.
-
level the deepest effect is that they will develop pro-social attitudes, a value for all their initiatives and activities. * They will contribute to the general increasing of active participation of other young people in their regions
international level;
te to personal and professional development of the participants
Partner organisations will:
social problems, deeper and on different levels;
Be inspired by the youth work implemented in other countries
- solid base of partners coming from different European and African countries;
15
The audience of the performances will: trained youth workers who are informed and aware of the « Have the chance to interact/work/collaborate with social problems of their community;
- of self and world changing – butterfly effect; wareness and tolerance;
4
16
STATEMENT OF TRUSTEES RESPONSIBILITIES IN RESPECT OF THE TRUSTEES' ANNUAL REPORT AND THE FINANCIAL STATEMENTS
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice).
The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of the excess of income over expenditure for that period.
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgments and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in its activities.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that its financial statements comply with the Charities Act 1993 as amended. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.
DISCLOSURE OF INFORMATION TO EXAMINER
The trustees who held office at the date of approval of this trustees’ report confirm that, so far as they are each aware, there is no relevant information of which the Charity’s examiner is unaware; and each trustee has taken all the steps that he/she ought to have taken as a trustee to make himself/ herself aware of any relevant information and to establish that the Charity’s examiner is aware of that information.
EXAMINER
In line with the provision exemption in the Charities Act 1993 as amended, the trust decided to appoint an examiner, which will reviews the accounts for the year ended 30 April, 2018. In accordance with this appointment, Fabek Associates and Co Ltd was re-appointed as examiner.
Approved by the Board of Trustees and signed on behalf of the Board by:
Mr Babatunde ROSANWO Chairperson, Board of Trustee
23 October, 2025
17
Independent Examiner’s Report to the Trustees:
We report on the accounts of the Trust for the year ended 30 April, 2018, which are set out on pages 17 to 21.
Respective responsibilities 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 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is needed.
It is our responsibility to:
-
to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the 1993 Act); and
-
have come to our attention.
Basis of independent examiner’s report
Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 we do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In connection with our examination, no matter has come to our attention:
(1) Which gives us reasonable cause to believe that in any material respect the requirements,
-
to keep accounting records in accordance with section 41 of the 1993 Act; and
-
To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act as amended.
Have not been met; or
(2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Fabek Associates and Co Ltd. 32 Dewey Road Dagenham RM10 8AR
12 August 2025
18
AFRICAN CENTRE FOR RESEARCH AND DEVELOPMENT LTD
Income and Exoenditure account for the year ended 30 April 2025
| **Income and Exoenditure account for the year ended 30 April 2025 ** | **Income and Exoenditure account for the year ended 30 April 2025 ** | **Income and Exoenditure account for the year ended 30 April 2025 ** | **Income and Exoenditure account for the year ended 30 April 2025 ** | **Income and Exoenditure account for the year ended 30 April 2025 ** | **Income and Exoenditure account for the year ended 30 April 2025 ** | ||||
|---|---|---|---|---|---|---|---|---|---|
| 2025 | 2024 | ||||||||
| Restricted Funds |
Unrestricted Funds |
Total | Total | ||||||
| Incoming Resources | **-136,233 ** | **-45,744 ** | **-182,977 ** | **-212,614 ** | |||||
| Cost ofgenerating funds: | |||||||||
| Cost of generating voluntary Income | 7,347 | 2,449 | 9,796 | 15,511 | |||||
| Charitable Activities: | |||||||||
| Community Projects /Other Resources Expended |
126,965 | 36,902 | 147,609 | 181,994 | |||||
| Governance | 11,220 | 3,407 | 13,626 | 9,306 | |||||
| Total Resources Expended | 145,531 | 42,758 | 171,031 | 206,811 | |||||
| (Surplus)/Deficit on Operations | 8,298 | -2,987 | -11,946 | -5,803 | |||||
| Balances B/Fwd | -22,057 | -7,352 | -29,409 | -23,606 | |||||
| Net Surplus C/fwd to 2023/24 | **-13,759 ** | **-10,339 ** | **-41,355 ** | **-29,409 ** |
19
| AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | |
|---|---|---|---|---|---|---|---|
| Registered number: | 07617858 | ||||||
| Balance Sheet | |||||||
| as at 30 April 2025 | |||||||
| Notes | 2025 | 2024 | |||||
| £ | £ | ||||||
| Fixed assets | |||||||
| Tangible assets | 2 | 17,247 | 2,037 | ||||
| Current assets | |||||||
| Debtors | 3 | 16,029 | 21,200 | ||||
| Cash at bank and in hand | 12,776 | 29,408 | |||||
| 28,805 | 50,608 | ||||||
| Creditors: amounts falling due within oneyear |
4 | (4,697) | (23,236) | ||||
| Net current assets | 24,108 | 27,372 | |||||
| Net assets | 41,355 | 29,409 | |||||
| Capital and reserves | |||||||
| Income and Expenditure account | 41,355 | 29,409 | |||||
| Total Charity Funds | 41,355 | 29,409 | |||||
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
|||||||
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
|||||||
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
|||||||
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|||||||
| Adeola OJENIYI | |||||||
| Director | |||||||
| Approved bythe board on 10 November 2025 |
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
20
Notes to the Accounts for the year ended 30th April 2025
1. Accounting Policies
1.1 Basis of Preparation of financial statements
The financial statements have been prepared under the historical cost conversion and in accordance with the financial reporting standard for smaller entities. The financial statements have been prepared in accordance with the statements of recommended practice (SORP). Accounting and reporting by charities published in October 2000, applicable Accounting standards and the companies Act 2006.
1.2 Company Status
The company is limited by guarantee. The members of the company are the trustees. In the event of the company being wound up, the liabilities in respect of the guarantee is limited to £1 per member of the company.
1.3 Fund Accounting
General funds are unrestricted funds and are available for use at the discretion of the trustees in furtherance of the general objectives of the company. Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors which have been raised by the charity for the particular purpose. The cost of raising and administering such funds are charged against the specific funds. The aim and use of each restricted fund is set out in the notes to the financial statements.
1.4 Incoming Resources
All incoming resources are included in the statement of financial activities as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the costs. No amounts are included in these financial statements for service donated by volunteers. Intangible income, which comprises donated services, is included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party. Income tax recoverable in relation to donations received under the gift aid or deeds of covenants is recognised at the time of the donation.
1.5 Resources Expended
All expenditures is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be attributed to particular activities they should be allocated on a basis consistent with the use of the resources.
Fund raising costs are those incurred in seeking voluntary contributions and do not include the costs of dissemination information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and includes project management carried out at headquarters. Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
1.6 Cash Flow
21
The financial statements do not include cash flow statements because the charitable company as a small reporting entity is exempted from the requirement to prepare such a statement under the financial reporting standard for smaller entities.
1.7 Tangible Fixed Asset Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets less their estimated residual value over their expected useful lives on the following basis:
Motor Vehicles 25% Straight Line Furniture and Fixtures 25% Straight Line Plant and Machinery 25% Straight Line
1.8 Stocks
Stocks are valued at the lower of cost and net realizable value.
1.9 Deferred Taxation
Full provision is made for deferred taxation resulting from timing difference between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred Taxation is calculated on un-discounted basis at the tax rate which is expected to apply in the periods to apply in the periods when timing differences will reverse.
1.10 Foreign Currencies
Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities in foreign currencies are transacted at the rate of exchange ruling at the balance sheet date, all differences are taken to the profit and loss account.
2. Tangible fixed assets
| Cost At 1 May 2024 Additions At 30 April 2025 Depreciation At 1 May 2024 Charge for the year At 30 April 2025 Net book value At 30 April 2025 At 30 April 2024 3 Debtors 2025 £ |
Plant and machinery etc £ 8,151 20,292 |
|---|---|
| 28,443 | |
| 6,114 5,082 |
|
| 11,196 | |
| 17,247 | |
| 2,037 2024 £ |
22
| Other debtors 4 Creditors: amounts falling due within one year Other creditors |
16,029 2025 £ 4,697 |
21,200 |
|---|---|---|
| 2024 £ 23,236 |
5 Other information
AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD is a private company limited by guarantee and a charity incorporated in England. Its registered office is: 412 Community Base 113 Queens Road Brighton BN1 3XG
23
Registered Number 07617858 AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD Micro-entity Acc(bunts 30 April 2024
AFRICAN CENTRE FOR DEN'ELOPMENT AND RESEARCH LTD Micro-entity Balance Sheet as at 30 April 2024 Registered Number 07617858 Noie,¥ 2024 2()23 Fixed Assets 27,654 25,234 Current Assets 161,890 142,630 Prepayments and accrued income Creditors: amounts falling due within one year Iyet current assets (liabilities) 161,890 142,630 Total assets less current liabilities 189,544 167,864 Creditors: amounts falling due after more than one year Provisions for liabilities Accruals and deferred income Total net assets (liabilities) 189.544 167,864 Reserves 189,544 167,864 For the year ending 30 April 2024 the company was entitled to exemption under section 477 ot'the Companies Act 2006 relating to sinall companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation ot. accounts. Tlic aLLouTils liave beeri prcparcd iri aLLordanLe willi ilie TiiiLru-eIiLily provisiuiis aiid delivered iri accordance with the provigions applicable to companies subject to the small companies regime. Approved by the Board on 24 January 2025 And signed on their behalf by: Adeola Ojeniyi, Director
AFRICAN CENTRE FOR DEN'ELOPMENT AND RESEARCH LTD Registered Number 07617858 otes to the Micro-entit!, Accounts for the period ended 30 April 2024 Employees 2024 2023 Average number of employees during the period This document was delivered iising electronic commiinications and authenticated in accordance with the registrar's rules relating to electronic forrn authentication and Inanner of delivery under section 1072 of the Companies Act 2006.
AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH Creating a more open Society where everyone counts
AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH (ACDR)
Contents
| Page | |
|---|---|
| Company information | 3 |
| Directors' report | 4-15 |
| Accountants' report | 15 |
| Profit and loss account | 17 |
| Balance sheet | 18 |
| Notes to the accounts | 19-21 |
2
LEGAL AND ADMINISTRATION INFORMATION
Officers and Professional advisers
TRUSTEES
1. Taiwo Ibikunle
-
Abraham Isah
-
Adeola Ojeniyi
-
Oyegoke Adeboye
-
Babatunde Rosanwo- Chairperson
ADEOLA OJENIYI EXECUTIVE DIRECTOR
REGISTERED OFFICE
412 Community Base, 113 Queens Road, Brighton, BN1 3XG East Sussex, United Kingdom. +44(0)1273234756 +44(0)7411128401 www.acdr.org.uk. info@acdr.org.uk, arcdvr@gmail.com
Banker
HSBC Bank 79 Western Road, Brighton, East Sussex BN1 2JA
EXAMINER
Fabek Associates and Co Ltd 32 Dewey Road, Dagenham RM10 8AR
Company Limited by Guarantee Reg. No. 7617858 Charity Commission Reg. No. 1154206
3
ANNUAL REPORT OF PROGRAMMES AND ACTIVITIES
ACDR PROFILE
African Centre for Development and Research seeks to promote the visibility of young people including Migrants in UK and around Europe in practical ways to preventing human rights abuses experienced by minority groups with a view to creating a viable platform of mutual collaboration amongst migrant, minority groups and the broader society in framework that prevents discrimination but promote equality and justice for all in a society devoid of rancor which engages non-violent conflict transformation approaches with a view to promoting social relations.
• Memberships are Organizational and individually based. ACDR seeks to serve as a primary catalyst for enhancing Migrant and minority groups’ participation in issues relating to non-violent conflict transformation, governance, human rights and societal development in Europe and Africa.
• ACDR implements are projects through face-to-face training session, e-trainings, seminars and community focused group meetings with the effective use of new media.
• African Centre Development and Research employ research approach in collating data for effective project execution. The organization work principally with youth and young people between but engages with other categories for the creation of a more open society.
Mission
African Centre for Development and Research promotes the visibility of young people including Migrants in UK and around Europe in practical ways to preventing human rights abuses experienced by minority groups with a view to creating a viable platform of mutual collaboration amongst migrant, minority groups and the broader society in framework that prevents discrimination but promote equality and justice for all in a society devoid of rancour which engages non-violent conflict transformation approaches.
African Centre for Development and Research Promotes the visibility of young people, Africans/Migrants in UK and young people in Europe in practical ways to preventing human rights abuses experienced by minority groups , with a view to creating a viable platform of mutual collaboration between migrant, minority groups and the broader society in a form of collaboration that prevents migrants discrimination and guiding against scenarios of migrants entanglement with social vices routinely associated with migration.
• Memberships are Organizational and individually based. ACDR seeks to serve as a primary catalyst for enhancing African/Migrant and minority group participation in issues relating to non-violent conflict resolution, governance, human rights and societal development in UK and Europe.
• ACDR implements are projects through face-to-face training session, e-training sessions, seminars and community focused group meetings with the use of new media.
• African Centre Development and Research employ research approach in collating data for effective project execution. The organization work principally with youth and young people and youth advocates in UK and Europe.
4
OBJECTIVES OF THE ORGANISATION
AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH (ACDR)
-
(1) "Seeks to develop the capacity and skills of young people who are socially and economically disadvantaged in England and Wales in such a way that they are trained in soft skills that will enhance their prospects in becoming gainfully and economically empowered, relieving poverty and to participate fully in society"
-
(2) "To promote the education and continuous learning of young people ages 15 to 30 years and older through formal and informal skills acquisition trainings including:
- (a) awarding to such persons scholarships, maintenance allowances or grants tenable at any university, apprenticeship, college or institution of higher or further education.-
(b) providing their education (including the study of music or other arts), to undertake
-
travel in furtherance of that education, Job shadowing or to prepare for entry to any occupation, trade or profession on leaving any educational (formal/informal) establishment."
-
-
(3) Promotion of Equality and Diversity through intercultural learning and travelling to learn about other cultures.
-
(4) Promotion of Racial Harmony- Through Dialogue and consultations on how communities can work together for the benefit of all in a way that is devoid of violence and rancour
-
(5) To promote social inclusion for the public benefit by working with people in England and Wales who are socially excluded on the grounds of their ethnic origin, religion, belief or creed (in particular, members of the faith community and minority groups) to relieve the needs of such people and assist them to integrate into society, in particular by:
-
(a) Providing a local network group that encourages and enables members of the faith community and other minority groups to participate more effectively with the wider community through dialogue;
-
(b) Increasing, or co-ordinating, opportunities for members of the faith community to engage with service providers, to enable those providers to adapt services to better meet the needs of that community.”
(6) Young People
To advance in life and [relieve needs of] [help] young people through:
-
(a) Providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.
-
(7) (b) Advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals
5
NHSBT BLOOD DONATION, October 2024 – October 2026
ACDR partnered with the NHS Blood and Transplant to lead conversations and community engagement on increasing the number of blood donors among people of colour. Presently, fewer than 5% of blood donors who gave blood in the last year were from black, Asian and minority ethnic communities while black, Asian and minority ethnic communities representing around 14% of the population. This means that patients from BAME background may have to wait longer to get a matching and suitable blood in emergency. ACDR has continued to lead the conversation in East Sussex among the BAME population to address this gap.
Giving blood saves lives. The blood you give is a lifeline in an emergency and for people who need longterm treatments. The blood you give is a lifeline in an emergency and for people who need long-term treatments.
The NHS need new blood donors from all backgrounds to ensure there is the right blood available for patients who need it. The NHS will need Nearly 400 new donors a day to meet demand for blood by patients in emergency.
Around 135,000 new donors are needed a year to replace those who can no longer donate. The increased demand for some rare subtypes, such as Ro, that are more common in people of Black heritage means the NHS need more Black people to become blood donors. NHS will need about 40,000 more black donors to meet growing demand for better-matched blood. More so, about 30,000 new donors are needed with priority blood types such as O negative every year. Importantly, there is the need for more young people to start giving blood so there can be enough blood in the future
We look forward to working with you in promoting this project and bringing more awareness to the population though publicity and dissemination and we will appreciate your efforts in this regards.
Attached are useful materials for your use.
https://bit.ly/NHSGiveBlood_acdr
6
.1111 Ih DONATION 4EW KINDNES:
Training Course DIFFERENCE CHALLENGE ASSUMPTION TRAINING COURSE November 2024 – URUGUAY
8
AT THE KICK-OFF MEETING IN URUGUAY
The main need that this project wants to answer to is the lack of advanced intercultural
working competencies and sensitivity in youth work field and especially of the ones active and working in international, multicultural or global settings.
Partners involved in the project are coming from Italy, Romania, Argentina, Uruguay, Sri Lanka, India, Nigeria and Mozambique.
The main goal of this project is to increase the level of intercultural competent, sensitive and quality youth work field.
More specific objectives are:
-
To increase/upgrade the knowledge level of youth workers from 4 continents in Intercultural
-
Learning Topics (culture, identity, prejudices, stereotypes, assumptions, relativism, communication, clashes, intercultural sensitivity);
-
To develop the practical skills of youth workers in working and managing quality
-
intercultural learning process in international projects with young people;
-
To upgrade skills in managing and facilitating intercultural encounters in youth work
(international volunteering, exchanges, local projects in multicultural settings, trainings, etc.);
-
To develop high intercultural sensitive attitudes in youth work field;
-
To empower youth workers to act as responsible intercultural sensitive actors in international
-
field and project;
-
To contribute to a deep understanding of the global settings and influence on the cultural
-
awareness and features of young people ;
-
To provide a space for sharing best practices among youth organization in Africa-Europe youth
-
cooperation field;
-
To increase the level of innovation and creativity in youth work field;
-
To increase the level of professionalism and quality of youth work ;
9
-
To stimulate long term involvement of beneficiaries youth organizations in international (and intercontinental) projects;
-
To stimulate mobility of youth workers North-South and South-North relation between
-
continents and East-West/West- East within the continents;
-
To motivate all the beneficiaries (direct and indirect) to act as responsible active global citizens
-
in their day to day life;
This project is designed to be highly challenging in terms of provoking the participants outside of their comfort zone and stimulating them to rethink and maybe shift their own view on the world and their position in the highly complex intercultural world we live in.
You are a lucky one and full of potential intercultural practitioners from all over World that will go through a very practical and profound learning specific experience and we envision that will shift the way you approach your work in multicultural settings!
IN SESSION
Here we were discussing the different assumptions we all exhibit, writing it out and examining how we got them. What does it mean to have assumptions and how do they influence everyday life and decision?
10
GROUP DISCUSSION AND WORK
Examining how we use our assumptions on so many issues and approach life could be a little challenging because it influences our life decisions.
Training Course
ANIMATE THE GLOBAL CHANGE OVERVIEW.
ANGE TRAINING COURSE 2024 - 2025 – Romania
The aim of this proposal is to raise the capacity of youth organizations from Europe and Africa to contribute to a cohesive sustainable society through alternative innovative methodology (street campaigning methods: participative or performing arts, living library and other street techniques that could reach more young people);
More specific objectives that are to be achieved :
-
To provide a space for sharing best practices among youth organization in Africa-Europe youth cooperation field;
-
To set-up the bases for a street campaigning network active on both continents;
-
To increase the level of innovation and creativity in youth work field;
-
To increase the level of professionalism and quality of youth work ;
-
To stimulate long term involvement of beneficiaries youth organizations in international (and intercontinental) projects;
-
To stimulate mobility of youth workers North-South and South-North relation between continents and East-West/West- East within the continents.)
-
To develop at high level practical competencies in street campaigning for the youth workers involved
11
-
To develop strong pro-active attitudes towards social exclusion and global issues among the beneficiaries youth workers ;
-
To increase the knowledge level of young people and youth workers in topics like: global interdependencies, climate change, sustainable life style, consumerism, social and global justice, social exclusion, etc.
-
To motivate all the beneficiaries (direct and indirect ) to act as responsible active global citizens in their day to day life;
The project will last for 15 months and is envisioned to have the following concrete results:
-
A team of 24 street campaigners (youth workers ) for social exclusion and global education (from Europe and Africa);
-
8 teams of young volunteers that will develop skills in various performing and public methods that will be used in campaigns for social change (estimated extra 80 volunteers will be engaged in the local campaigns);
-
At least 5600 direct beneficiaries of the local street campaigns implemented by the multipliers ;
-
A resource movie based on the project development and experience and show the best practice models; (see more details about this movie at the dissemination section)
AT AN ACTIVITY IN THE PRACTICE PHASE
The structure of the project is to combine international mobility and local activities. Each international meeting will be followed by local activities as follows:
-
Kick-off meeting in Tanzania(for country coordinators-9people)
-
Local research and selection of multipliers
-
First training on street campaigning in Togo (28 participants)
-
Street campaigning for at least 2400 young people (on a topic relevant for each community)- at least 300 in each country
-
Second training for assessment of first street campaign and advance competencies in Romania (28 participants)
-
Second edition of the street campaign (for a higher target of people – at least 3200 young people having at least 400 in each country)
12
-
Final evaluation meeting in Madeira (for coordinators and some of the multipliers-18 people)
-
Local dissemination and follow-up activities
-
Each of these activities (local/international) represents also the main milestones of the project – each being related to the previous one and depending on it.
The process of the project is driven by the experiential learning principles, having a very strong practical components and adequate time and methods for reflection, feedback, self-assessment and extraction of the learning points that will be transferred in the future. The values of non-formal education (which is the main methodology in the trainings) are intended to be part of the process of the management as well: to have an active participation and involvement from all partners according to their needs and interest, to have a project that has a shared ownership in term of management (financially and risks as well), to be driven by motivation and voluntary participation, etc.
EVALUATION MEETING IN PORTUGAL
13
TRAINING COURSE
“YOU ARE THE ENGINE OFCHANGE”
The main direct beneficiaries of the project
o 8 youth organizations that will build their capacity in using theatre of the oppressed methods as tools for youth empowerment and raising the level of active participation in their communities
o 26 youth workers (members, active volunteers, paid staff, etc.) representing the youth organizations who will participate in the whole project to develop their competencies as multipliers in theatre of the oppressed methods;
o At least 48 Volunteers that will work with the youth workers in the practice phase
o 2400 young people that will be participating in the social theatre projects and will develop their active citizenship competencies
The indirect beneficiaries
o 6000 friends and families of the direct beneficiaries (youth workers and young people) which will be inspired by the example and experience of the closes ones and will trigger changes in their lives as well (on different levels)
o local communities of each partner by the changes introduced in the youth organizations active in those communities will become more active, responsible and engaged in the community development; o civil society in general ( but specially from the target countries) which will benefit from the products developed and/or shared from this project, will be part of the dissemination activities and be motivated to get competencies in this field as well.
The main goal of the project is to increase the capacity of youth work sector to raise the participation and involvement of young people in social processes and change; More specific Objectives of the project are:
- To introduce innovative methodologies in youth work field on 2 continent s; - To raise the capacity of partner organizations to operate at European level and in Inter -continental mobility projects;
nization projects in 2 continents;
-formal education in general, and in particular in Theatre of the
Oppressed methods for youth workers from Europe and Africa;
of the Oppressed multipliers in various regions
of Europe and Africa;
workers
- To develop pro -active attitudes and the sense of initiative among the partners NGO members and also among the beneficiaries of the partners (young people).
ficiaries.
14
AT A SESSION
On the multipliers-youth workers and to some extend as well on the Volunteers in the forum theatre performances :
tical skills in using a new methods for social change
« they will increase their self -confidence, critical thinking, team working skills, communication and interrelation skills
-
they will develop pro-active attitudes
-
- they will acquire new skills according etc.
-
lop skill for using internet tools for managing a distance cooperation;
-
ce.
-
level the deepest effect is that they will develop pro-social attitudes, a value for all their initiatives and activities. * They will contribute to the general increasing of active participation of other young people in their regions
international level;
te to personal and professional development of the participants
Partner organisations will:
social problems, deeper and on different levels;
Be inspired by the youth work implemented in other countries
- solid base of partners coming from different European and African countries;
15
The audience of the performances will: trained youth workers who are informed and aware of the « Have the chance to interact/work/collaborate with social problems of their community;
- of self and world changing – butterfly effect; wareness and tolerance;
4
16
STATEMENT OF TRUSTEES RESPONSIBILITIES IN RESPECT OF THE TRUSTEES' ANNUAL REPORT AND THE FINANCIAL STATEMENTS
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice).
The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of the excess of income over expenditure for that period.
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgments and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in its activities.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that its financial statements comply with the Charities Act 1993 as amended. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.
DISCLOSURE OF INFORMATION TO EXAMINER
The trustees who held office at the date of approval of this trustees’ report confirm that, so far as they are each aware, there is no relevant information of which the Charity’s examiner is unaware; and each trustee has taken all the steps that he/she ought to have taken as a trustee to make himself/ herself aware of any relevant information and to establish that the Charity’s examiner is aware of that information.
EXAMINER
In line with the provision exemption in the Charities Act 1993 as amended, the trust decided to appoint an examiner, which will reviews the accounts for the year ended 30 April, 2018. In accordance with this appointment, Fabek Associates and Co Ltd was re-appointed as examiner.
Approved by the Board of Trustees and signed on behalf of the Board by:
Mr Babatunde ROSANWO Chairperson, Board of Trustee
23 October, 2025
17
Independent Examiner’s Report to the Trustees:
We report on the accounts of the Trust for the year ended 30 April, 2018, which are set out on pages 17 to 21.
Respective responsibilities 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 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is needed.
It is our responsibility to:
-
to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the 1993 Act); and
-
have come to our attention.
Basis of independent examiner’s report
Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 we do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In connection with our examination, no matter has come to our attention:
(1) Which gives us reasonable cause to believe that in any material respect the requirements,
-
to keep accounting records in accordance with section 41 of the 1993 Act; and
-
To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act as amended.
Have not been met; or
(2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Fabek Associates and Co Ltd. 32 Dewey Road Dagenham RM10 8AR
12 August 2025
18
AFRICAN CENTRE FOR RESEARCH AND DEVELOPMENT LTD
Income and Exoenditure account for the year ended 30 April 2025
| **Income and Exoenditure account for the year ended 30 April 2025 ** | **Income and Exoenditure account for the year ended 30 April 2025 ** | **Income and Exoenditure account for the year ended 30 April 2025 ** | **Income and Exoenditure account for the year ended 30 April 2025 ** | **Income and Exoenditure account for the year ended 30 April 2025 ** | **Income and Exoenditure account for the year ended 30 April 2025 ** | ||||
|---|---|---|---|---|---|---|---|---|---|
| 2025 | 2024 | ||||||||
| Restricted Funds |
Unrestricted Funds |
Total | Total | ||||||
| Incoming Resources | **-136,233 ** | **-45,744 ** | **-182,977 ** | **-212,614 ** | |||||
| Cost ofgenerating funds: | |||||||||
| Cost of generating voluntary Income | 7,347 | 2,449 | 9,796 | 15,511 | |||||
| Charitable Activities: | |||||||||
| Community Projects /Other Resources Expended |
126,965 | 36,902 | 147,609 | 181,994 | |||||
| Governance | 11,220 | 3,407 | 13,626 | 9,306 | |||||
| Total Resources Expended | 145,531 | 42,758 | 171,031 | 206,811 | |||||
| (Surplus)/Deficit on Operations | 8,298 | -2,987 | -11,946 | -5,803 | |||||
| Balances B/Fwd | -22,057 | -7,352 | -29,409 | -23,606 | |||||
| Net Surplus C/fwd to 2023/24 | **-13,759 ** | **-10,339 ** | **-41,355 ** | **-29,409 ** |
19
| AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD | |
|---|---|---|---|---|---|---|---|
| Registered number: | 07617858 | ||||||
| Balance Sheet | |||||||
| as at 30 April 2025 | |||||||
| Notes | 2025 | 2024 | |||||
| £ | £ | ||||||
| Fixed assets | |||||||
| Tangible assets | 2 | 17,247 | 2,037 | ||||
| Current assets | |||||||
| Debtors | 3 | 16,029 | 21,200 | ||||
| Cash at bank and in hand | 12,776 | 29,408 | |||||
| 28,805 | 50,608 | ||||||
| Creditors: amounts falling due within oneyear |
4 | (4,697) | (23,236) | ||||
| Net current assets | 24,108 | 27,372 | |||||
| Net assets | 41,355 | 29,409 | |||||
| Capital and reserves | |||||||
| Income and Expenditure account | 41,355 | 29,409 | |||||
| Total Charity Funds | 41,355 | 29,409 | |||||
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
|||||||
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
|||||||
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
|||||||
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|||||||
| Adeola OJENIYI | |||||||
| Director | |||||||
| Approved bythe board on 10 November 2025 |
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
20
Notes to the Accounts for the year ended 30th April 2025
1. Accounting Policies
1.1 Basis of Preparation of financial statements
The financial statements have been prepared under the historical cost conversion and in accordance with the financial reporting standard for smaller entities. The financial statements have been prepared in accordance with the statements of recommended practice (SORP). Accounting and reporting by charities published in October 2000, applicable Accounting standards and the companies Act 2006.
1.2 Company Status
The company is limited by guarantee. The members of the company are the trustees. In the event of the company being wound up, the liabilities in respect of the guarantee is limited to £1 per member of the company.
1.3 Fund Accounting
General funds are unrestricted funds and are available for use at the discretion of the trustees in furtherance of the general objectives of the company. Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors which have been raised by the charity for the particular purpose. The cost of raising and administering such funds are charged against the specific funds. The aim and use of each restricted fund is set out in the notes to the financial statements.
1.4 Incoming Resources
All incoming resources are included in the statement of financial activities as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the costs. No amounts are included in these financial statements for service donated by volunteers. Intangible income, which comprises donated services, is included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party. Income tax recoverable in relation to donations received under the gift aid or deeds of covenants is recognised at the time of the donation.
1.5 Resources Expended
All expenditures is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be attributed to particular activities they should be allocated on a basis consistent with the use of the resources.
Fund raising costs are those incurred in seeking voluntary contributions and do not include the costs of dissemination information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and includes project management carried out at headquarters. Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
1.6 Cash Flow
21
The financial statements do not include cash flow statements because the charitable company as a small reporting entity is exempted from the requirement to prepare such a statement under the financial reporting standard for smaller entities.
1.7 Tangible Fixed Asset Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets less their estimated residual value over their expected useful lives on the following basis:
Motor Vehicles 25% Straight Line Furniture and Fixtures 25% Straight Line Plant and Machinery 25% Straight Line
1.8 Stocks
Stocks are valued at the lower of cost and net realizable value.
1.9 Deferred Taxation
Full provision is made for deferred taxation resulting from timing difference between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred Taxation is calculated on un-discounted basis at the tax rate which is expected to apply in the periods to apply in the periods when timing differences will reverse.
1.10 Foreign Currencies
Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities in foreign currencies are transacted at the rate of exchange ruling at the balance sheet date, all differences are taken to the profit and loss account.
2. Tangible fixed assets
| Cost At 1 May 2024 Additions At 30 April 2025 Depreciation At 1 May 2024 Charge for the year At 30 April 2025 Net book value At 30 April 2025 At 30 April 2024 3 Debtors 2025 £ |
Plant and machinery etc £ 8,151 20,292 |
|---|---|
| 28,443 | |
| 6,114 5,082 |
|
| 11,196 | |
| 17,247 | |
| 2,037 2024 £ |
22
| Other debtors 4 Creditors: amounts falling due within one year Other creditors |
16,029 2025 £ 4,697 |
21,200 |
|---|---|---|
| 2024 £ 23,236 |
5 Other information
AFRICAN CENTRE FOR DEVELOPMENT AND RESEARCH LTD is a private company limited by guarantee and a charity incorporated in England. Its registered office is: 412 Community Base 113 Queens Road Brighton BN1 3XG
23