2021-08-31-accounts

REGISTERED COMPANY NUMBER: NOT APPLICABLE REGISTERED CHARITY NUMBER: 1158352

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 August 2021

for

Empowering Communities CIO

Lindley Adams Limited Chartered Accountants 28 Prescott Street

Halifax West Yorkshire HX1 2LG

Empowering Communities CIO

Contents of the Financial Statements for the Year Ended 31 August 2021

		Page
Report of the Trustees	1	to	4
Independent Examiner's Report		5
Statement of Financial Activities		6
Balance Sheet		7
Notes to the Financial Statements	8	to	13
Detailed Statement of Financial Activities	14	to	15

Empowering Communities CIO

Report of the Trustees for the Year Ended 31 August 2021

The trustees present their report and financial statements for the year ended 31st August 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in th UK and Republic of Ireland (FRS 102) (effective 1 January 2019)

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the CIO are the relief of financial need and suffering among victims of natural and other kinds of disaster in the form of money (or any other means deemed suitable) for persons affected by such disasters.

Significant activities

In previous years the charity raised money from the public from street collections and having collection boxes in shops,hotels etc and also by the sale of samosas and cakes.Due to the coronavirus pandemic these activities have been halted this year and the charity has had to rely on donations made direct to its bank or Paypal account.Donations have plummeted from £100,243 in 2020 to just £5,890 in the current year.

Public benefit

The charity has referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning the charity's future activities. In particular the trustees consider how planned activities will contribute to the aims and objectives they have set.

Grantmaking

The charity has established its grant making policy to achieve its objects for the public benefit to improve the lives of those suffering from natural and other kinds of disaster. This is done by supporting the work of charities abroad who are in the position to provide assistance on the ground to those in need.

Grants were made to a charity in Pakistan called Empowering Communities Foundation ( Pakistan) amounting to £2,250 (2020 £45,000) . This was used for running homeless shelters,water pump projects and food and financial aid for disabled and vulnerable people.

Included in the above figure ,during the current year £600 (2019 £26,600) was raised specifically for the provision of water pumps in remote areas of Pakistan..These monies were not distributed during the current year whereas the whole of the monies raised were distributed during the previous year..

Volunteers

The charity normally has around around 20 volunteers who help in the distribution and collection of collecting boxes .Due to covid these collections have not taken place this year so there have been no volunteers.

STRATEGIC REPORT

Achievement and performance

Fundraising activities

In the past the principal fund raising activities were raising donations from the public through collection boxes but due to covid this has not been able to take place this year.

For the same reasons there were no fundraising events held during the year whereas last year there were funds raised from the sale of samosas and cakes amounting to £10,030.

The charity has had to rely on donations made direct to its bank or Paypal account.Donations have plummeted from £100,243 in 2020 to just £5,890 in the current year.

Financial review

Principal funding sources

The principal funding sources were collections from the public.

Reserves policy

The charity had negative reserves at 31st August 2021 of £8,580 (2020 positive £6,389).Free reserves amounted to negative £8,583 ( 2020 £6,183).

There were £600 restricted funds held by the charity at the year end ( 2020 £nil).

The charity does not plan to build up large reserves but to distribute funds for charitable purposes as soon as possible , however with the uncertainties brought about by the current pandemic it does plan to build up some reserves at present in order to meet the current and future needs of the charity.

Page 1

Empowering Communities CIO

Report of the Trustees for the Year Ended 31 August 2021

STRATEGIC REPORT Financial review

Going concern

The trustees have considered the position regarding going concern particularly in the light of Covid-19 and the fact that the charity has net current liabilities at the end of the year.

Income from donations has been greatly reduced during the year and whilst there have been savings in expenditure on raising donations, overhead expenses have remained similar to the previous year.

Staff have been furloughed under the government scheme which has mitigated the cost to the organisation

However the overall situation has resulted in the charity reducing the grants to the overseas charity to just £2,250 and it has used up all it's reserves.

The trustees have looked at forecasts and expect that, with the covid pandemic abating, that income streams will start to improve and get back to 2020 levels.This will allow reserves to be built up once again. Donations to the overseas charity will not be made until this position has been achieved and a tight control over expenditure will be maintained For these reasons the trustees continue to adopt the going concern basis for preparing these financial statements.

Principal risks and uncertainties

The trustees have a duty to identify and review the risks to which the charity is exposed and to establish systems to mitigate those risks. Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and projects and to ensure compliance with legislation.

External risks relate largely to funding as a result of the economic climate particularly in respect of the coronavirus pandemic resulting in difficulties in the charity supporting its projects. These risks are mitigated by reducing expenditure and taking advantage of government support schemes such as grants and furloughing staff. Furthermore the charity will not commit to funding projects unless sufficient resources are in place and will also look to diversify funding if possible..

The procedures are periodically reviewed to ensure they still meet the needs of the charity.

Future plans

The principal uncertainty is the amounts that can be collected which depends on the covid pandemic , on the state of the economy and how much free resources people have to donate.The trustees will attempt to mitigate this risk by diversifying activities to add more streams of income.

The trustees are to continue with collections from the public when possible but also target religious festivals to try to increase donations.They are also to try to diversify income streams in the future by looking to have sponsored fund raising challenges and sponsored charity events to bring in income and not be so reliant on collection boxes as their main stream of income.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is a Charitable Incorporated Organization (CIO) governed according to its constitution dated on 3rd December 2013 as amended on 5th August 2014.The CIO was recognized as a charity on 26th August 2014 and took over the work of the previously unincorporated association at that date.

The Charity's first accounts covered the period from 26th August 2014 to 31st August 2015.

The CIO is an independent charity and not part of any "umbrella" body and is registered in England.

In the event of the CIO being wound up, the members have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.

Recruitment and appointment of new trustees

There must be a minimum of three and a maximum of 12 trustees.

Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.

In selecting individuals for appointment as charity trustees , the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Organisational structure

The trustees make all decisions regarding strategic matters, fund raising and all expenditure.

Induction and training of new trustees

A policy for inducting new trustees has been agreed and training sessions will be given to new trustees to familiarise themselves with the charity and their obligations which includes providing them with copies of the constitution,financial statements and documentation for new trustees provided by the Charity Commission.

Key management remuneration

Remuneration of staff is governed by market rates.

Page 2

Empowering Communities CIO

Report of the Trustees for the Year Ended 31 August 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Related parties

The related parties are the trustees and Mr. Q A Chaudhry who is the father of Mr. A Chaudhry (trustee) who was employed by the charity and is also chairman of Empowering Communities Foundation (Pakistan) who were the beneficiaries of grants paid by Empowering Communities CIO.For more details see note 13 to the accounts.

One of the trustees , Mr. Usman Sheikh has loaned the charity £2,400 during the year and this was still outstanding at the year end and is included in other creditors.This amount is unsecured and repayable on demand.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to establish systems to mitigate those risks. Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and projects and to ensure compliance with legislation.

External risks relate largely to funding as a result of the economic climate resulting in difficulties in the charity supporting its projects. These risks are minimised as the charity will not commit to funding projects unless sufficient resources are in place and will also look to diversify funding as required.

The procedures are periodically reviewed to ensure they still meet the needs of the charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

NOT APPLICABLE (Not specified/Other)

Registered Charity number

1158352

Registered office

337 Great Horton Road Bradford West Yorkshire BD7 3BU

Trustees

U R Sheikh Chair Miss I M K Khan A Chaudhry

Independent Examiner

D C Adams FCA Lindley Adams Limited Chartered Accountants 28 Prescott Street Halifax West Yorkshire HX1 2LG

Bankers

Al Rayan Bank 394 Coventry Road Birmingham B10 0UF

Page 3

Empowering Communities CIO

Report of the Trustees for the Year Ended 31 August 2021

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charity SORP;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 11 January 2023 and signed on the board's behalf by:

U R Sheikh - Trustee

Page 4

Independent Examiner's Report to the Trustees of Empowering Communities CIO

Independent examiner's report the trustees of Empowering Communities CIO ("the Company")

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st August 2021.

Responsibilities and basis of report

As the charity trustees of the Company (and also its directors for the purposes of company law ) you are responsible for the preparation of accounts in accordance with the requirements of the Companies Act 2006 ("the 2006 Act).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ("the 2011 Act"). In carrying out my examination I have followed Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

Material uncertainty with regard to going concern

Attention is drawn to note 15 of the financial statements which indicate material uncertainty relating to the the charity's ability to continue as a going concern. The financial statements do not include any adjustment that would result if the charity was unable to continue as a going concern.. My opinion is not modified in respect of this matter

I have completed my examination. I confirm that other than the matter referred to above that no other matters have come to my attention in connection with the examination giving rise to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act : or 2. the accounts do not accord with those records; or

2. the accounts do not comply with the accounting requirement of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of the independent examination; or

3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns other than the matter referred to above and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached..

We are independent of the charity in accordance with the ethical requirements that are relevant to our independent examination of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances as set out in note 14 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

D C Adams FCA Lindley Adams Limited Chartered Accountants 28 Prescott Street Halifax West Yorkshire HX1 2LG

18 January 2023

Page 5

Empowering Communities CIO

Statement of Financial Activities for the Year Ended 31 August 2021

31.8.21 Unrestricted Restricted Total fund fund funds Notes £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 5,890 - 5,890 Charitable activities 4 General 85,919 - 85,919 Water pumps - 600 600 Other trading activities 3 - - - Total 91,809 600 92,409 EXPENDITURE ON Raising funds 95,286 - 95,286 Charitable activities General 12,092 - 12,092 Total 107,378 - 107,378 NET INCOME/(EXPENDITURE) (15,569) 600 (14,969) RECONCILIATION OF FUNDS Total funds brought forward 6,389 - 6,389 TOTAL FUNDS CARRIED FORWARD (9,180) 600 (8,580)	31.8.20 Total funds £ 100,243 49,623 26,600 10,030
	186,496
	125,462 55,286
	180,748
	5,748 641
	6,389

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 6

Empowering Communities CIO

Balance Sheet

31 August 2021

					31.8.21	31.8.20
		Unrestricted	Restricted		Total	Total
		fund	fund		funds	funds
	Notes	£	£		£	£
FIXED ASSETS
Tangible assets	9	3		-	3	206
CURRENT ASSETS
Debtors	10	5,793		-	5,793	7,724
Cash at bank		1,579	600		2,179	11,042
		7,372	600		7,972	18,766
CREDITORS
Amounts falling due within one year	11	(16,555)		-	(16,555)	(12,583)
NET CURRENT ASSETS/(LIABILITIES)		(9,183)	600		(8,583)	6,183
TOTAL ASSETS LESS CURRENT LIABILITIES		(9,180)	600		(8,580)	6,389
NET ASSETS/(LIABILITIES)		(9,180)	600		(8,580)	6,389
FUNDS	12
Unrestricted funds					(9,180)	6,389
Restricted funds					600	-
TOTAL FUNDS					(8,580)	6,389

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

• (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

• (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 11 January 2023 and were signed on its behalf by:

U R Sheikh - Trustee

The notes form part of these financial statements

Page 7

Empowering Communities CIO

Notes to the Financial Statements for the Year Ended 31 August 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Charitable activities

The charity is a public benefit entity.

Tangible fixed assets

Tangible fixed assets are included at cost except for items transferred from the original organisation before it obtained charitable status.These were included at market value on the date transferred amounting to £500 for computer equipment and £200 for furniture.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures and fittings and computer equipment 25% straight line.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

During the year there was an appeal for funds specifically to provide water pumps in remote areas of Pakistan and this was the only restricted fund in the year.£600 was raised and this amount was still held at the year end. ( 2020 £26,600 was raised for this fund and all of this was expended during that year.)

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Going Concern

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Empowering Communities CIO

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

1. ACCOUNTING POLICIES - continued

These accounts have been prepared on the going concern basis, however attention is drawn to note 15 of the financial statements.

Grants

Government grants and third party contributions and donations are recognised as due to the charity when there is reasonable assurance that the charity will comply with any conditions attached to the payments and that the grants or contributions will be received.

Grants recognised as income are presented separately in the notes to the accounts.

2. DONATIONS AND LEGACIES

3.

4.

Donations OTHER TRADING ACTIVITIES Fundraising events INCOME FROM CHARITABLE ACTIVITIES Activity Coronavirus furlough scheme General Bradford Met Coronavirus grant General Water pumps Water pumps	31.8.21 £ 5,890 31.8.21 £ - 31.8.21 £ 85,919 - 600 86,519	31.8.20 £ 100,243	31.8.20 £ 100,243
		31.8.20 £ 10,030 31.8.20 £ 39,623 10,000 26,600 76,223
			76,223

Government grants of £85,919 ( 2020 £39,623 ) were received during the year from the Coronavirus Job Retention Scheme to support the charity to furlough staff.The grants are unconditional and have all been recognised as income in the financial statements for both years.

A grant of £10,000 was received during the previous year from Bradford Metropolitan Council to provide funds to assist the charity during the Covid 19 pandemic.The grant was unconditional and has all been recognised as income in the financial statements in the previous year.

5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

	31.8.21	31.8.20
	£	£
Depreciation - owned assets	203	346

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Empowering Communities CIO

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2021 nor for the year ended 31 August 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2021 nor for the year ended 31 August 2020.

7. STAFF COSTS

8.

Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Support staff No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 100,243 Charitable activities General 49,623 Water pumps - Other trading activities 10,030 Total 159,896 EXPENDITURE ON Raising funds 125,462 Charitable activities General 28,686 Total 154,148 NET INCOME 5,748 RECONCILIATION OF FUNDS Total funds brought forward 641 TOTAL FUNDS CARRIED FORWARD 6,389		31.8.21 £ 92,799 - 470 93,269 31.8.21 8 Restricted fund £ - - 26,600 - 26,600 - 26,600 26,600 - - -		31.8.20 £ 101,566 3,191 177 104,934 31.8.20 10 Total funds £ 100,243 49,623 26,600 10,030
				186,496
				125,462 55,286
				180,748
				5,748 641
				6,389

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Empowering Communities CIO

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

9. TANGIBLE FIXED ASSETS

9.	TANGIBLE FIXED ASSETS
		Fixtures
		and	Computer
		fittings	equipment	Totals
		£	£	£
	COST
	At 1 September 2020 and 31 August 2021	2,475	2,038	4,513
	DEPRECIATION
	At 1 September 2020	2,269	2,038	4,307
	Charge for year	203	-	203
	At 31 August 2021	2,472	2,038	4,510
	NET BOOK VALUE
	At 31 August 2021	3	-	3
	At 31 August 2020	206	-	206
10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.8.21	31.8.20
			£	£
	Other debtors		5,793	7,724
11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.8.21	31.8.20
			£	£
	Social security and other taxes		1,620	420
	Other creditors		2,400	570
	Accrued expenses		12,535	11,593
			16,555	12,583
12.	MOVEMENT IN FUNDS
			Net
			movement	At
		At 1.9.20	in funds	31.8.21
		£	£	£
	Unrestricted funds
	General fund	6,389	(15,569)	(9,180)
	Restricted funds
	General fund	-	600	600
	TOTAL FUNDS	6,389	(14,969)	(8,580)

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Empowering Communities CIO

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming resources £ Unrestricted funds General fund 91,809 Restricted funds General fund 600 TOTAL FUNDS 92,409 Comparatives for movement in funds At 1.9.19 £ Unrestricted funds General fund 641 TOTAL FUNDS 641 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 159,896 Restricted funds General fund 26,600 TOTAL FUNDS 186,496

Resources Movement expended in funds £ £ (107,378) (15,569) - 600 (107,378) (14,969) Net movement At in funds 31.8.20 £ £ 5,748 6,389 5,748 6,389 Resources Movement expended in funds £ £ (154,148) 5,748 (26,600) - (180,748) 5,748

A current year 12 months and prior year 12 months combined position is as follows:

		Net
		movement	At
	At 1.9.19	in funds	31.8.21
	£	£	£
Unrestricted funds
General fund	641	(9,821)	(9,180)
Restricted funds
General fund	-	600	600
TOTAL FUNDS	641	(9,221)	(8,580)

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Empowering Communities CIO

Notes to the Financial Statements - continued for the Year Ended 31 August 2021

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds General fund TOTAL FUNDS	Incoming resources £ 251,705 27,200 278,905	Resources Movement expended in funds £ £ (261,526) (9,821) (26,600) 600 (288,126) (9,221)

13. RELATED PARTY DISCLOSURES

Mr Q A Chaudhry ,the father of the trustee Mr A Chaudhry who was appointed as a trustee in November 2016, was employed by the charity during the year and received a salary amounting to £11,424 gross (2020 £13,090). Mr Q A Chaudhry was also the chairman of Empowering Communities Foundation in Pakistan to whom grants of £2,250 were made during the year (2020 £45,000).

One of the trustees , Mr. Usman Sheikh has loaned the charity £2,400 during the year and this was still outstanding at the year end and is included in other creditors.This amount is unsecured and repayable on demand.

14. NON INDEPENDENT EXAMINERS SERVICES

In common with many other charities of our size and nature, we use our independent examiners to prepare and submit returns to the tax authorities and assist us with the preparation of wages and the financial statements.

15.

GOING CONCERN

The trustees have considered the position regarding going concern particularly in the light of Covid-19 and the fact that the charity has net current liabilities at the end of the year.

Income from donations has been greatly reduced during the year and whilst there have been savings in expenditure on raising donations, overhead expenses have remained similar to the previous year. Staff have been furloughed under the government scheme which has mitigated the cost to the organisation However the overall situation has resulted in the charity reducing the grants to the overseas charity to just £2,250 and it has used up all it's reserves.

The trustees have looked at forecasts and expect that, with the covid pandemic abating, that income streams will start to improve and get back to 2020 levels.This will allow reserves to be built up once again. Donations to the overseas charity will not be made until this position has been achieved and a tight control over expenditure will be maintained

For these reasons the trustees continue to adopt the going concern basis for preparing these financial statements.

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Empowering Communities CIO

Detailed Statement of Financial Activities for the Year Ended 31 August 2021

	31.8.21	31.8.20
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations	5,890	100,243
Other trading activities
Fundraising events	-	10,030
Charitable activities
Water pumps	600	26,600
Coronavirus furlough scheme	85,919	39,623
Bradford Met Coronavirus grant	-	10,000
	86,519	76,223
Total incoming resources	92,409	186,496
EXPENDITURE
Raising donations and legacies
Wages	92,799	101,566
Social security	-	3,191
Pensions	470	177
Travel Expenses	-	7,737
Collection boxes and labels	-	1,700
Payroll costs	415	346
Advertising	-	788
Donation transfer costs	1,602	1,541
	95,286	117,046
Other trading activities
Purchase of hampers and cakes	-	8,416
Charitable activities
Rent,rates and water	3,038	3,950
Light and heat	1,436	1,053
Telephone	820	808
Postage and stationery	-	91
Sundries	126	216
Website costs	475	418
Maintenance charges	1,031	597
Fixtures and fittings	203	346
Grants to institutions	2,250	45,000
	9,379	52,479
Support costs
Finance
Bank charges	73	767
Other
Accountancy	1,320	1,020
Carried forward	1,320	1,020

This page does not form part of the statutory financial statements

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Empowering Communities CIO

Detailed Statement of Financial Activities

for the Year Ended 31 August 2021

	31.8.21	31.8.20
	£	£
Other
Brought forward	1,320	1,020
Independent Examination	1,320	1,020
	2,640	2,040
Total resources expended	107,378	180,748
Net (expenditure)/income	(14,969)	5,748

This page does not form part of the statutory financial statements

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