**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
3. 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
4. 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**
Page 8
continued...
**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|
Page 9
continued...
**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|
Page 10
continued...
**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)**|
Page 11
continued...
**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)|
Page 12
continued...
**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
Page 14
**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
Page 15