TRUSTEES, REPORT AND FINANCIAL STATEMENT ELIMHOUS£ COMMUN AssOCoN sowfHWARK FOR THE YEAR ENDED 31 MARCH 2024 CHARITY REGISTERED NUMBER 1161422 86-88, Bellenden Road, Peckham, London SE15 4RQ Emmanuel Medaiyese has been attending the Day Centre for over 2 years. A former preacher he has on occasion lead the Faith Session for Centre Users.
Elimhouse Community Association Southwark FOR THE YEAR ENDED 31 MARCH 2024 CONTENTS Page Forward from Chair-person Reference and Administrative Information Picture taken at Event 26 August 2023 Trustees, Report Activities and Achievements 9-11 Users Feedback Survey & Comments Partnerships and Working perfomances 12-13 Financial Review & Future Plans 13-14 Trustee's statement of responsibilities 15 Independent Examinerfs Report 16 Statement of Financial Activities 17 Balance Sheet 18 Notes to the Accounts 19-20 Detailed Income and Expenditure 21-22
Elimhouse Comtnunity As)ociation south ark The Board of Trustees (herein known as the Management Committee) presents their Annual Report and the Financial Statements for the year ended 31 March 2024. sl This is the Trustees, Report and Financial Statement for Elimhouse Community Association Southwark, (ECAS) set up as a charitable organisation (CIO). The sl charity has income of £152,776.for the year ending 31 March 2024, therefore it requires independent examination. The trustees oversee the restricted fund established to deliver day centre care and leisure time activities for elderly people in Southwark. The report follows the order set out on SORP and sets out how the Trustees have met the obligations for reporting the Charity's activities for the benefit of the public including in "Our aims" We can confim that the Trustees have considered the Charity Commission's general guidelines on public benefits and in particular its supplementary guidelines on the advancement of sickness poverty and distress. The objectives and advancement sections includes a description of the strategies followed to further the Charity's work and the policies regarding the allocation and use of the Charity's funds. The financial review" section includes a statement of the reserves policy. This policy explains that the total for reserves includes both the Charity, other tangible fixed assets and the designated funds set up to provide for staff, the operations, social welfare service and community activities for local people, particularly BAME elderly people in Southwark. Trustees, plans to increase and maintain the level of services and activities available for elderly people. in Southwark by increasing the days open from 3 to 5 days, week. The extension of activities and services may include ECAS actual joint partnership with other similar organisations to deliver day care support. In achieving this Trustees plan to work in collaboration with other organisation, agencies, including the local authorities and grant funders in the furtherance of our aims and the achievement of these plans. This and all future trustees report will be auditedlfinancially examined in accordance with Auditing Practices Board standards. although this statement in not required by SORP. The Accounts: The accounts are fully SOPR compliant and include a statement of Financial Activities, a Balance Sheet and notes of the accounts. The Statement of Financial Activities distinguishes between unrestricted and restricted funds. The charity is not large enough to require a Cash Flow Statement. Agreed: By Trustees at a meeting of trustees the Ma 88. Bellenden Road, SE15 4RQ the: gement Committee, (MC) held at 86- Signed by the Chairperson.. .Date:
Elimhouse Communit) Association Southark 5t 2. Reference and Admin Information for year ending 31 March 2024 ELIMHOUSE COMMUNIry ASSOCIATION - SOUTHWARK ADMINISTRATIVE INFORMATION: YEAR ENDED 31"MARCH 2024 REGISTRATION DETAILS Elimhouse Community Association Southwark: Charity number 1161422 MANAGEMENT COMMITTEE Aubyn Graham .. .Honorary Chairperson Rexford Godfrey........................................ Honorary Secretary Audrey Straker Honorary Treasurer Bill Morris Emma Alder Jaimie D'cruz Gwendolene Belfon STAFF Steven Rickman Patsy Robinson Icelyn Wilson Faith Ashforth Lisa Benjarnin Faith Ashforth Tamara Vincent Keiran Grant Natalie Worgs Activities and Care Worker Senior Care and Activity Centre Worker Activities and Care Centre Worker Centre Manager Catering Officer & Centre Cook Development and Care Manager Engagement Care and Activity Worker (From January 2024) Office and Administration Officer (March to October 2023) Activities and Publicity Worker (From January 2024) VOLUNTEERS Myrna Bryan Audrey Straker Pete Bins Tamara Vincent Alpha Kamara Andrew Vaughan Izach Johnson (Keep Fit Exercise) Glen Henry (Andy Person and Driver) OCCASIONAL TUTORS: Phillip Bobia - Gentle Exercise PRINCIPAL ADDRESS: 86-88 Bellenden Road Elimhouse Community Association Southwark London. SE15 4RQ. INDEPENDENT EXAMINER London Accountancy Practice Sojoumer Truth Centre, 161 Sumner Road London SE15 6JL BANKERS Lloyds Bank Plc: 25 Gresham Street, London EC2V 7HN
Elimhouie Communit). Aisociation South'ark Below, Faith Ashforth, the Centre Manage (ECAS'S Centre Manager) and 2 Guest at the Windrush Event held Jointly with Southwark Law Centre on the 26 August 2023 The picture above shows some of the elderly day centre users enjoying as day out by the seaside.
Elimhouse Community Association sOuth"ark A. Trustees. Report: The Trustees are submitting their annual report and the financial statements for Elimhouse Community Association Southwark, (ECAS) for the year ended 31 March 2024. The Trustees confirm that the annual report and financial statements, for an organization being a CIO comply with current statutory requirements, of the CIO'S governing document and the provisions of the Statement of Recommended Practice {SORP) "Accounting and Reporting by Charities. issued in March 2005. B. Structure, Governance and Management: ECAS is constituted as a charitable CIO registered with the Charity Commission for England and Wales on the 24 April 2015. The CIO governing document was adopted 22 April 2015. However. the organisation was formed in November 1987 as the Black Eldedy Group Southwark. C. Organizational structure and decision-making: The Trustees are responsible for the general control and management of the CIO as registered with the Charity Commission. Trustees volunteer their time freely and receive no remuneration or other financial benefits The Trustees meet together as a body (the management committee) on a 8 weekly cycle and are responsible for all decisions taken in relation to the running of the CIO. This also includes the community facilities and activities provided by the CIO. To assist with the smooth running of the CIO. trustees may set up committees to help them oversee certain aspects of the CIO. Two committees are the Personnel Sub Committee and the Finance Sub Committee for overseeing human resources and finance matters, respectively. All Sub-committees report back and make recommendationls to the management committee. The sub-committees meet each 4 times annually. The chair of trustees and both sub-committees whose membership reflects the particular skills that trustee can both bring to the work of the sub- committees The day to day management and administration of the community facilities are delegated to the principal office (the Centre Manager) who is supported by a staff team. The Centre manager is also responsible for the collection of donationslfees from the community users and use by other community groups. All fees, grants and donations received are used for the furtherance of the objects of the CIO. D. Recruitment and appointment of trustees: The existing trustees are responsible for the recruitment of new trustees. in so doing the trustees seek the views and recommendations of the community network, centre users and potential centre users. Trustees believe this approach ensures representation from different community groups and. a membership which subscribe to the objects of the CIO. We find this approach ensures diversity on the management committee, including access for people with disability. This approach also ensures the involvement of the local community in the management of the CIO and fosters good relations between the CIO and local community it serves. New trustees are required to complete and sign ECAS "conflict of interest" form before they can participate in meeting of the management committee.
Eliinhouie Communit>. AssOLiation Southwark In selecting trustees ECAS seeks to identify people who regularly attend events and are supportive of the work of the CIO, particularly those who willingly volunteer in our community work and the elderly day centre. Potential trustees are usually recommended by other members, other trustees. staff or open advertisement. Where possible helshe would have an inteNiew with the chair of the management committees and or the Centre Manager. The roles and responsibilities of trustees would be explained, how the CIO function, target group as the beneficiaries. ECAS constitution allows for open election at a general meeting of the CIO or by cooption by the management committee. Anyone who subscribe to the objects of the organisation can seek election at the Annual General Meeting. This process also allows due consideration of the person's eligibility, personal competence, specialist knowledge and skills as a nomination form giving details, experience, skills and knowledge is required before the date of that AGM. E. Trustees Induction and Training: Following appointment, new trustees are introduced to their roles as Trustees of ECAS. They are given a copy of the ECAS'S governing documents and a copy of the most recent trustees, annual report. financial statement and guide to the policies and procedures adopted by the CIO. A number of publications from the charity Commission are also provided including the guidance on charities public benefit and the relief of sickness distress and poverty for public benefits. The new trustees are made aware of the scope and their responsibilities under the Charity Acts. nationally recommended Good Governance" guidance. Initially, it is the case that new trustees work with existing trustees assisting on particular activities and projects run by the CIO. After satisfactory feedback from existing trustees, they are then given the tasks of leading a particular activity or project, reporting progress to the trustees at MC meeting. F. Risk Management: Trustees have assessed the risk the CIO faces and have drawn up a matrix which identifies the major risks and area of activity. the nature of those risks, the likelihood of the risk happening and the measures taken to manage them. Trustees review this matrix regularly at their meetings and at meetings of the two sub-committees. finance and personnel. The trustees are satisfied that systems are in place, or arrangements are in hand. to manage the risks that have been identified. In particular, the financing of the CIO is kept under review, appropriate Criminal Bureau (DBS) checks, all-purpose insurance, supported by regular policy reviews. These reviews are made of all the work ECAS does and of personals who work with elderly and other vulnerable groups within the organization and the local community. G. Aims and activities: The objects of the CIO set out in the CIO'S governing document {its constitution) and are summarized as follows. 1) To promote and protect the physical. mental and psychological health of the local inhabitants by means of providing community day care.
Elimhoube Communit). Aisociation Southwark 2) to relieve sickness and distress from amongst the local inhabitants, particularly persons of Caribbean descent who are vulnerable and are in necessitous circumstances, especially those who by reason of age, infirmity or disability are in need of care and attention, by provision, maintenance and management of a community facility delivering leisure time activities and community engagement events. H. Our objectives: ECAS is a community lead organisation. This being so its objectives are set to reflect the needs and aims of the local community. Each year trustees review the objectives and activities to ensure they continue to reflect our aims. In carrying out these reviews trustees considers the Charity Commission's general guideline on public benefits. Our dual aims remain to provide a facility where BAME elderly people and local community can meet for community care and to provide community facility for all the inhabitants in the London Borough of Southwark and the adjacent neighborhoods. Our long-tem ambition is to build the self-confidence of BAME elderly people in the area and ensure that local people benefit from the community facilities and activities which also help making the area. vibrant diverse and hannonious for its inhabitants. l. Strategies: Trustees aim to make the community centre, our services and activities accessible and welcoming to everyone in the local area, where people get together and benefit from the work, services and activities being delivered. The community centre is open at all time for care and leisure time activities. Our plan is that the elderly people day centre will be opened Mondays to Fridays 09.'00 hours to 16:00 hours and there are occasional events some weekends. Important parts of our strategy are the protection and promotion of the publiclcomrnunity welfare, health care and the well-being of elderly people, particularly BAME elderly people. The community facilities and activities include health and care initiatives, public health and general welfare rights advice, information workshops and seminars. These are widely advertised throughout and the community. ECAS welcomes the participation of a51 in the local community. Some activities are free. Others are affordable,. can be as little as £5 per visit to the Elderly Day Centre. However, the majorty of the activities and services are funded by donations, grant funder. family supported or by our working partnership with the local council. ECAS maintains a policy of "never turn anyone away who seeks help from the Centre and who wants to benefit from our services and activities" We operate an open door services and activities policy, based on first come first serve and that the most destitute people should benefit from our work. Considerations are given and concessions are made for people who need our services and not having the means to pay. Elderly people are able to benefit from serviceslactivities. ECAS assist day centre users in securing funds for elderly people in these situations.
Elimhou>e Community Aiiociation Southw"ark J. Use of volunteers. Volunteers are important resources in delivering the day to day care support and community centre activities for older people. Volunteers are involved in most of our work including community activities. For instance, in any one year there are between 5 and 10 regular volunteers. These are people who are willing to give their time freely. However, where specific funds are available volunteers are reimbursed volunteer's expenses., travelling and lunch. The trustees give their time freely. Trustees encourage centre users and people from the local community to be involved in the Centre as voluntary and to share their skills with others. All volunteers and staff are DBS certified. This is updated every 3 years. K. Activities and achievements: In April 2023 the local community was still experiencing the fallout and effect of long COVID 19. There are other prevailing social welfare challenges, such as the cost-of- living crisis and health issues as in dementia, the onset of and mental health problems. These are issues directly impinging on the quality of life and loneliness of elderly people in the community. The Day Centre had made progress and was fully functional over 4 days per week. including "Winter Wann Sessions" every Wednesday. Every day the Day Centre was open the services users had, transport service to and from the Centre, morning breakfast, and lunch and afternoon tealbiscuits. Throughout the day the elderly people were supported to take part in handcraft, painting, domino games, bingo and other table games, reading of books, magazines and newspapers. Other activities included weekly sessions learning to use computers for communication and access to other agencies, GP, NHS access points, utilities providers, etc. The Centre also provided health care and promotion activities, such as twice weekly gentle exercise sessions, infonmation sessions with health care advisor, visiting optician who providing eye test for centre users. There is always a display of health care. public health leaflet and pamphlets users use and can take home. There were two seaside outings. One was for centre users and families and friends to Hastings on the 13 July 2023. The other was to Southend-on-sea, on the 12 th September 2023. The South-end outing was for wheelchair bound and elderly people and those with mobility needs and their carer. For occasional events., on the 26th May 2023 there was a Community and Family Day celebrating the Coronation of King Charles 111 on the 27th July 2023 was the Centre's "Open Day" which provided infomiation workshops, family activities and Cultural Experience Reminisce Group Session and some entertainment: the August Bank Holiday Community "Bar Ih Be Que" on the 26 August 2023, which was held jointly with Southwark Law Centre. This event also recognized and celebrated the Caribbean Pioneers who arrived in the UK 75 years ago, "Windrush Generation" Christmas Lunch was another community event of benefit to centre users. family. local people and the Centre's community partners, held in December 2023.The participation rate amongst regular centre users was in the region of 80% whereas from the community and familieslfriends in the same was about 20 %.
Elimhouse Community Association Southwark A leaflet advertising the programme of activities organized and delivered by the Outreach Worker (Natalie Worgs), The Outreach Projects was an important part of the Centre's activities and services. For instance, the outreach worker was an active ambassador for the Centre and lone OAP in Southwark. She was the main Gontact between the Centre the community partners and lone elderly people. Many of the elderly people in the community are still some fearful of leaving their home, others who were unconnected to agencies providing activities and health and social care support for elderly people in the area. Natalie delivered the training sessions teaching elderly people, in the use of social media and the use of computers to access basic social welfare and health care services. At other times she would be seeing helping centre users with day care and other leisure time activities in the Centre. Some actual data: The organisation contact list has 138. Although throughout the year new elderly people joined the day centre, there has been only as small increase due to some users passing away. Three regular centre users moved to other health and social care agencies, which were more suitable to their needs. At each event over 70 + people. This year we provide Christmas Lunch for 85 people. Some of the beneficiaries had "take away to take home on leaving. The Family Day celebrating King Charles 111 Coronation was the most popular event this year, with 143 attendances. Overall an estimated 2400 people directly benefited from the Centre's activities and services through the period and up to 3500 people relatives, carers through partnerships and community network involvement and activities. For instance, attending other activities and contribution to the wider community. The number of regular elderly day centre users in March 2024 was 38 elderly people. This is a slight increase over 2022123. However. as stated above some of the regular users have passed away. There is still a very diverse group of elderly people benefiting from the Centre. These beneficiaries are mainly from the Caribbean, African. South Asia and European descent. The increase in day centre users is the result of more LBS referrals and private fee paying users. We also do monthly press ads and engage with the local community, through word of mouth and the voluntary sector network. It is also the case that as a 'local business" ECAS contributes to local economy. ECAS employs 10 jobs. It supports 8 volunteers with work experience. It purchases goods and services from other providers and had an 51 annual tumover of £215,371 in the year ending 31 March 2024. 10
Elimhouie Communit). Association Southwark Some of the elderly people attending the Day Centre The Over 65s BAME Group is still an excluded community. The Centre seeks to improve their well-being and quality of life. They are regular participants of all the Centre open and community events, outings and public health events. The members of this group are attends a monthly social evening where they can reminisce, meet new and old acquaintances, socialise over a beer. have a dance, play domino and other indoor table games. The Over 65s Group activities are most welcoming by this group and on occasion up to 30 people attends the once a month Friday evening events, Centre Users Questionnaires and Responses In October 2024 the Centre carried its most recent users. feedback survey. There were 21 respondents. The following is a summary of the feedback from Elderly Day Centre users. There were 7 men and 15 ladies. 15 were over 75, 4 over 66 and 2 over 56. One of centre user was over 105. Of the 21 ', 2 of the respondents said that the condition and environment was poor. 11 said that it was good and 7 gave a score of excellent. 1 person made no comment. For welcome and hos itali respondents gave scores of 9 good, 10 gave scores of excellent and 2 no response. For activities and or event. of the 21 respondents 12 gave scores of good, 7 respondents gave scores of excellent and 2 no response. For care su ort at the Centre., 3 respondents gave poor, 8 gave good and 10 gave excellent, For this Da Centre trans ort to and from the Centre., 1 person said that it was poor., 3 gave a score of good, 8 gave a score of Excellent. 9 people use other transport when attending the Centre Overall how do ou rate Elim House Communit Centre? The scores were 1 poor. 9 good, 10 excellent and 1 no comment.
Elirnhouse Community Association South'ark For recommend other le to use Elim House Community Centre. 16 respondents said that they would,. 4 don't know and 1 did not respond. Some comments we received are as follows: This day centre is convenient and I have my routine, but there used to be more activities ant they would stimulate you, I cook when l am at home. My daughter goes out to work so when she does I tell her I want to go to the day centre. I live with my daughter. We need more adult table games, such as puzzles and dancing activities and dancing events, The Centre in ni and clean, the food is very good and the stafflvolunteers are very nice. l just do dominos and had to entertain ourselves if we did not have dominoes. We would do anything else. There in not much on offer. Service users have to find something to do, if they are not interested in the church service. Questionnaires have been done before but complaints were not responded to and nothing changed. Staff has met with this respondent and she made suggestions which we have taken up. eo LBS "After COVID 19 Outreach Project" and the Lottery SCSF funding expired March 2024. The ' Engagement and Outreach Project" expired December 2023. Funding for the Development and Centre Managers expired September 2024. This being so, throughout 2023124 the stafflvolunteer team worked with other organisations in responding to the social welfare needs of disadvantaged and vulnerable communities in Southwark, particularly BAME elderly people in needs of health and social care help. In Summary, overall ECAS Community Centre provided a holistic community development programme of activities and social welfare services. The main focus of the Centre's services were to tackle loneliness and isolation amongst older eldedy people and at the same time improve the quality of life of elderly people and the health and well-being of the local community as a whole. L. Partnership working and performance reviews The organisation continues to maintain its service to the community. This is a major achievement against the backdrop of losing some funding which expired during the first half of the year. This being so volunteers have played a pivotal role supporting needy old people in the Southwark. Without volunteers. the "community coming togetherf, and giving free time these services would not have been possible. Volunteers not only assist with day care, they also deliver activities, like our arts and crafts sessions and faith sessions each week. They also help with occasional event. The fees received from User Groups and events are vital for our cash flow and the organisation running Cost. The community working together as trustees, other supportive individuals, our staff and volunteer team are commitments. Their commitment enabled the Centre to deliver a full programme of service. activities and events to Southwark vulnerable OALS. Having a relatively smaller staff team the day 12
Eliinhouie Communit). Association s0uthw.ik centre has also had to improve organizational practices and work methods to stay afloat and maintain a quality of services for local elderly people. Southwark Council has decided to go out to the wider community in providing an African and Caribbean Elderly Day Facility for Southwark elderly residents. Trustees must seek to engage with this LBS Project and a take an active part in its development. One option is to position itself as the operator of this new facility and continue to serve as a voice for the Caribbean elderly communities in Southwark. It is most important that Trustees continue to maintain good governance and regularly updates ECAS policies and procedures. For instance ensuring sound financial systems, which are supported by Quick Books System, continue to engage Croner Group for human resource support, Charity Commission and Southwark Communities information about new guidance. regulations, support and advice. Last year's Away Day Training for Trustees and the staff team is now and annual calendar initiative. M. Financial review: a) Risk management: The trustees have reviewed and examined the major risk which the CIO faces and believe that maintaining our free reserves at a reasonable level, combined with our annual review of the controls over key financial systems will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which we face and confinm that they have established systems to mitigate the significant risks. b) Financial Reserves Policy Trustees are aware of and take note that a reserve policy is a key issue for the Charity Commission as the regulator for registered charity. ECAS Trustees have taken note of the Charity Commission requirements and that where the levels of reserves are set too high this would tie up money, which could and should be spent on charitable activities. On the other hand if they are too low. the future of the charity may be put at risk. Our Reserves Policy aim to setting money aside as a reserve, which is to protect Charity against unexpected drops in income and or an emergency. Our financial reserves policy allows the organisation to take advantage of new opportunities, so long as the opportunity is in furtherance of the organisation's objects. Our financial reserves policy also ensures trustees monitor spending and report restricted funds and unrestricted funds, Trustees are conscious of the level of reserves the CIO needs to hold. because this is an important part of our financial plans to ensure sound financial management. Our reserves policy also serves to benefit donors, funders and other stakeholders, 13
Elimhouse Communitj. Ai50ciation Southark Trustees have carried its annual reviews of the reserves of the CIO. Based on current and future plans of the financial activities of the CIO. This being so, trustee's reserves policy is to hold funds to meet 3 months, of the operational costs of the Community Centre. including community activities, care support and outreach programme, against any unexpected drops in income and in an emergency. Where this level of reserves is not achieved. there will be notes in the trustee's and financial report to explain the reason and the measures trustees are putting in place to address short-falls. iv) In calculating the CIO'S reserve for this year, the trustees have deducted from the total of unrestricted funds of the CIO. The level of reserves which was available year ending 31" March 2024 are set out in the attached financial statements. The net movement in funds for the year amounted to £39,711 compared with £61.167 in 2023. The retained reserves at 31" March 2024 amounted to £39,711 N. Tangible fixed assets: The organisation has no fixed assets O. Principal funding sources: The main sources of income are from fees and charges P. Investment policy and performance: Trustee policy is to ensure that all banking of cash and cheques are done within 2 days of receipt to accrue maximum interest and all surplus funds are placed in to a deposit account in the name of the charity. The have been no investment activityl other bank interest received Q. Principal funding sources: The main sources of income are from fees, charges, donations and grant funding. R. Plans for the future periods; As detailed above, under review are activities and organizational operation. There are a number of issues that the charity is addressing in order to be in a better situation to represent and help the community and the target group" (older people). LBS have made major improvements which are welcomed. However, given that LBS is also planning another BAME elderly centre in Southwark our immediate task is to engage with the development of the LBS Black Elderly Project and position itself in a position to be a key partner in the delivery of the LBS Project. Further, ECAS needs to give serious consideration of what it will provide in future and how this will be funded. It is most important ECAS expands its on-going marketing. review fees. expand funding activities, and seek out to attract other business opportunities "market" such as providing for vulnerable mental health supportand review the staff team. ECAS must also take positive steps to engage in partnership working with other agencies. Annual need assessment survey and a 14
Eliinhou>e Community Association sOuth"ark development program for trustees, staff and volunteers are also vital components of our future plans for 2023124 S. Statement of trustees, responsibilities The charity trustees are responsible for preparing an annual report and financial statements financial statements in accordance with applicable law and United Kingdorn Accounting Standards {United Kingdom Generally Accounted Accounting Practice}. The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which gives a true and fair view of the state of affairs of the charity and of the incoming resources and applicable of resources of the charity for that period. In preparing the financial statements, the trustees are required to", a) select suitable accounting policies and apply them consistently; observing the methods and principles of the Charities SORP: b) make judgements and estimates that are reasonable and prudent., c) state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,. d) prepare the financial statement 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 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 1933, the Charity (Accounts and Report) Regulations 2008 and the provisions in ECAS constitution. Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities Sig Chair person Dated..... /rfenl /1 // - .2024 15
Elimhouse Community Aisociation Southth'ark INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ELIMHOUSE COMMUNITY ASSOCIATION ON THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 WHICH ARE SET OUT ON PAGES 13-19. Respective responsibilities of trustees and examiner The chai Ity'> tru)t¢bts- -) are responsible for the pre?a",at",on Oi 'he account). The usfae? onSider tlaL ai1 a:Jd,:t 1> r,ot rt)quired for 1,11> yoa,, Uiider section 144(2) of he Cha,,;ties Act 2011 (t¥)e 204 1 Act} and that a.n inde?ende5?t examination is neaded. is my rosoon)ibility to-. le accounts under section 14) of &,,le 2011 Act exam.IiTe kl to folloiN tle procediJres laid dowq in t:,,e gep,erai Dirtsctions given by t1 e Char',tg Comrr,ission Linder sectior, 145(5)(b) -f the 2011 Act,. and to state whether particular mattars havts cone to my att.er,tion. Basis of independent examiner's report My exa,mination VaS carried out in accordance wit the general Directions given by the Chai Ity Commission. An examina;ion includtss a review of the accounting records Dt by the charity and a -offlparison of the accounts prosen+ed with those records. L also includes consideration of any unusual items or disclosures in the accounts, and seeking explara',.ions from you as trustaes conceming any such matters. The procedurei undertaken do not provido all the evidanne tlat would be rcJquircaA in an audit and con.sequently no opinion is given as to whether the account) present a 'true and fair vieiN' and the report is limited to those matter? set out in the statement below. Independent examiner's report In connection with my examination, no matter has come to my attention. which gives me reasonable cause to believe that in any material respect.. The accounting records were not kept in accordance with the section 130 of the Charities Act. or The accounts did not accord with the accounting records. or The accounts did not comply with the applicable requirements conceming the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the account give a 'true and fairf which is not a matter a matter considered as part of the independent examination. I have no concems and have come across no other matter in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of this account to be reached. Sign..... Date... Ade Adebambo, MBA, ACMA. CGM London Accountancy Practice 161 Sumner Road London SE15 6JL , ACG: 16
Elimhouse Community Association Southwark ELIMHOUSE COMMUNITY ASSOCIATION SOUTHWARK STA TEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENOED 31 MARCH 2024 2024 Total Fund 2023 Total Fund Unrestricted Restricted Fund Fund INCOMING RESOURCES Donations, Grants aThJ Legacies IncomiThJ resources from generated funds. Bank Interesl Total Incoming Resources 54,671 54.671 0 95.016 427 54,671 150.114 89.850 90.537 119 180,506 95.016 427 95.443 Cost of generating funds". Chantable akneS 96.924 74.646 171,570 158,533 Total Outgoing Resources 96,924 74,646 171,570 158,533 Net Incoming Resources 1,481 19.975 21,456 21,973 Balance brought forward Fund Balance Carried Forward 29.388 27,907 31779 61.167 11.804 39.711 39194 61,167 17
Elimhouse Community Association Southwark ELIMHOUSE COMMUNITY ASSOCIATEON SOUTHWARK BALANCE SHEET AS AT 31 MARCH 2024 Notes 2024 2023 CURRENT ASSETS Cash at Bank 41.607 62.667 41,607 62,667 CURRENT LIABILITIES Creditors & Accruals 1.896 39,711 1,500 61,167 FINANCED BY Unrestncted Fund Restnded Fund 27,907 11.804 29,388 31,779 39,711 61,167 Approved by the Board of Trustees and signed on its behatf by. Sign... Treasurer Chairperson on... ..2024 18
Elimhousc Community Association Southwark ELIMHOUSE COMMUNITY ASSOCIATION - SOUTHWARK NOTES TO THE ACCOUNTS ST FOR THE YEAR ENDED 31 MARCH 2024 1. ACCOUNTING POLICIES Basis of preparation of Financial Statements The financial statements are prepared under the historic cost convention and include the results of the charity's operations which are described in the Management Committee's Report and all of which are continuing. The accounts have been prepared in accordance with the Statements of Recommended Practice Accounting by Charities. The charity has taken advantage of the exemption of Financial Reporting Standard No 1 from the requirements to produce a cash flow statement on the grounds that it qualifies as a small charity 1.2 Incoming Resources 1.2.1 Revenue grants are credited to the Statement of Financial Activities on the earlier date of when they are received or when they are receivable, unless they relate to a specific future period. in which case they are included on the Balance Sheet as deferred income to be recognised in the future accounting period. 1.2.2 Grants received for specific purposes are accounted for as restricted funds in the Statement of Financial Activities. 1.2.3 Donations Donations are accounted for on a cash basis unless deferred. 1.2.4 Other incoming resources Other incoming resources are accounted for on an accrual basis. 1.2.5 Deferred Income Where a grant or donation is received in advance for expenditure in a future accounting period recognition of that income is deferred and released in the period in which the expenditure is incurred. 1.3 Restricted Funds Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is identified to the fund, together with a fair allocation of management and support costs. 1 .4 Unrestricted Funds Unrestricted funds are donations and other incomes received or generated for the objects of the organisation without further specified purpose and are available for general funds. 19
Elimhouse Community Association Southwark 1.5 Designated Funds Designated funds are unrestricted funds earmarked by the Management Committee for particular purposes. 1.6 Resources Expended Direct charitable expenditure includes all expenditure incurred by Elimhouse Community Association Southwark in direct pursuit of its charitable objectives. Management and administration expenditure includes all costs not directly related to the charitable activities and which cannot be allocated to direct charitable expenditure. 1.7 Tangible fixed Assets Depreciation is calculated to write off the cost of fixed assets over their estimated useful lives. Depreciation is charged at 25 % straight line on the cost of the asset. 2.0 TAXATION There is no liability to Corporation Tax because of its charitable status. 3.0 CREDITORS AND ACCRUALS 2024 ££ 2023 ££ 1.500 Accountancy Fees Other Creditors: HMRC- PAYE Totals: 1,896 1,896 1,500 20
Elimhouse Community Association Southwark ELIMHOUSE COMMUNITY ASSOCIATION SOUTHWARK FOR THE YEAR ENDED 31 MARCH 2024 DETAILED INCOME 2024 Total Fund 2023 Total Fund Unrestricted lestricted Fund Fund INCOMING RESOURCES Voluntary Income LB Southwark- Personal Budget holders City Bridge Trust Grant Private Budget Holders SoLrthwark Charities Grant LBS Building Grant Mercers Grant Actimties, Outings & Events COI.[1,IUljry L4PIO & F 9J4724937 LCPF United St Saviours Regular User Groups Occasional Hall Bookings Bank Interest Daity Lunch Fees Donations Other Total Incoming Resources 55,339 55.339 19,940 19,631 34,731 27,049 19.940 19,631 13,451 27.504 20,000 18.346 1,778 40,500 10,000 14,789 5,147 119 100 161 34.731 1,318 1,318 2,000 9,640 7,088 427 2,000 9,640 7,088 427 95.443 54,671 150.114 180,507 21
Elimhouse Community Association Southwark ELIMHOUSE COMMUNITY ASSOCIATION SOUTHWARK FOR THE YEAR ENDED 31 MARCH 2024 DETAILED EXPENDITURE 2024 2023 Unrestricted Restricted Fund Fund Totsl Fund Totsl Fund OUTGOING RESOURCES Salariegwages HMRC - PAYE Pension contributions Sessional Workei Staff & Trustee Training Away Day Activities and Events Food & Catenng Take away containers Volunteer Expenses Equipment & Machines Equipment Loan Low level Eqiprnent Purchase (Pershable) Petiol Minibus & transport Minibus Repair Photo Copies LB S Rent Business Rates Water Rates Building Repairs Light & Heating Gas Suppty Phone I Internet Pest Control Refuse Waste Al Purpose Insurance Cleaning & Matenal Postage & Stabonery DBS Ico Business Services TV Licence Travel Bank Charges Independent Examination Bookkeeping service5 and support Advertisinglmarketing and Publicity Miscellaneous Totsl Resources Expended 39.268 46.161 7,752 5,629 85,429 7,752 5,629 1.630 1,237 2,025 8,102 67.695 3.992 1,866 3,050 166 5,939 8,442 123 6,802 7,608 2,395 1,236 3,623 1,205 616 12,000 716 1,892 1.771 3,574 4,182 829 614 1,846 1,511 1.188 889 74 35 8.425 159 38 320 1,500 1,630 1.237 542 1.483 8,102 4,256 928 3,226 1,099 3,134 1,215 766 12,000 4.500 8,756 928 3.226 1,099 3,134 1,215 766 12,000 707 792 1,988 4,811 1,726 644 1.677 1,773 548 145 707 792 1,988 4,811 1,726 644 1,677 1,773 548 145 141 35 3,136 141 35 1.952 1.184 40 194 1,500 40 194 1,500 7,250 1,260 25 74,646 171,570 1.260 25 96,924 2,121 94 158,533 22