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2025-01-31-accounts

APPENDIX 1

CHARITY COMMISSION

Trustees’ Annual Report for theperiod Trustees’ Annual Report for theperiod Trustees’ Annual Report for theperiod Trustees’ Annual Report for theperiod Trustees’ Annual Report for theperiod Trustees’ Annual Report for theperiod Trustees’ Annual Report for theperiod
Period start date Period end date
Day Month Year Day Month Year
From 01 02 2024 To 31 01 2025

Reference and administration details

Charity name ASSOCIATION OF AFRICAN IN UK Other names charity is known A.A.U.K by Registered charity number 1166550 Charity’s principal address 30, WOOD AVENUE Purfleet

Postcode RM19 1TL

Names of the charity trustees on date of approval of Trustees’ Annual Report

----- Start of picture text -----
Dates acted if Name of person
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
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10
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KEHINDE ALABI Chairperson
CAJETAN OKAFOR
MARGARET OGBOGU Treasurer

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APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name Dates acted if not for whole year Structure, governance and management Type of governing document Constitution Trustee recruitment and appointment Objectives and activities Charitable purposes Summary of the main activities in relation to these objects

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APPENDIX 1

Achievements and performance

Summary of the main achievements of the charity during the financial period

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APPENDIX 1

Financial review

Brief statement of the charity’s policy
on reserves
Details of any deficit
Donated facilities and services (if any)
As detailed in the accounts document
As detailed in the accounts document

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APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (e.g. Chair)

Date

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Charity Commission Registration No- 1166550

ASSOCIATION OF AFRICANS IN UK

Report and Financial Statements For the Year ended 31 January 2025

ASSOCIATION OF AFRICANS IN UK(DDA) REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 January 2025

Contents Page
Legal and Administrative Information 2
Report of the Trustees 3-7
Independent Examiner's report 8
Statement of Financial Activities 9
Balance sheet 10
Notes forming part of the Financial statements 11-13

1

ASSOCIATION OF AFRICANS IN UK(DDA) REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 January 2025

LEGAL AND ADMINISTRATIVE INFORMATION

Officers and Professional advisers

TREASURER

MARGARET OGBOGU

TRUSTEES

KEHINDE ALABI CAJETAN OKAFOR MARGARET OGBOGU

REGISTERED OFFICE

30 Wood Avenue Purfleet RM19 1T

BANKERS

Lloyds Bank

EXAMINER

AACSL Accountants Limited 1st Floor North Westgate House Harlow Essex CM20 1YS

CHARITY COMMISSION REGISTERED NUMBER

1166550

2

ASSOCIATION OF AFRICANS IN UK(DDA)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 January 2025

The Trustees, for the purposes of the Charities Act 1993 as amended and Statement of Recommended Practice (SORP) 2005, submit their annual report and financial statements for the year ended 31 January 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” issued in March 2005 in preparing the annual report and financial statements of the Charity. The Charity is governed by a Memorandum and Articles of Association.

PRINCIPAL ACTIVITIES, AIMS AND ORGANISATION OF THE CHARITY

The principal activities of the charity continue to be the provision of charitable activities. The objects of the trust ("the objects") are:

  1. Support children and orphanage in educational establishments Providing educational facilities and refurnishing of dilapidated schools.

  2. Providing furniture and equipment to refurnish classrooms. Providing facilities for safe drinking water, electricity and sanitation for pupils and teachers.

  3. Providing educational support for children and young people with books and library facilities.

3

ASSOCIATION OF AFRICANS IN UK(DDA)

REPORT OF THE TRUSTEES (Continued)

FOR THE YEAR ENDED 31 January 2025

PLANS FOR THE FUTURE

We intend to continue to promote Education and training amongst the General and mankind throughout England and Wales , Benin, Chad, Ivory Coast Nigeria and Sierra Leone.

RISKS

The factors that may affect the Charity’s delivery of its objectives include:

ASSOCIATION OF AFRICANS IN UK produces an annual plan for delivery against its objectives. This plan sets out the targets for the year and is then broken down to a work plan. ASSOCIATION OF AFRICANS IN UK has developed a strategy, which specifies how it will deliver the key programmes of work. The strategy also identifies targets and performance indicators.

RESERVES POLICY AND OBJECTIVES

Bullying and harassment policy and procedures Campaigns and political activity policy and procedures Complaints handling Complaints policy and procedures Conflicting interests Engaging external speakers at charity events policy and procedures Financial reserves policy and procedures Internal charity financial controls policy and procedures Internal risk management policy and procedures Investing charity funds policy and procedures Safeguarding policy and procedures Safeguarding vulnerable beneficiaries Serious incident reporting policy and procedures Social media policy and procedures Trustee conflicts of interest policy and procedures Trustee expenses policy and procedures Volunteer management

4

ASSOCIATION OF AFRICANS IN UK(DDA)

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 31 January 2025

Governance and internal control

A Board of Trustees governs the Charity. New Trustees are selected by the Board of Trustees and are subject to re-election every five years. At 31 January 2025, the Board had a membership of four people.

The Board meets quarterly a year to agree key policy decisions, set the strategy for the charity and oversee its performance. At present the Board has committee members who are responsible for the day-to-day activities of the charity. None of the committee members is being remunerated.

All Trustees receive the handbook for Trustees provided through the Charity Commission. Each Trustee will have an induction programme by other Trustees and receive an information pack on the Charity and its finances. Beyond this the Charity follows the code of practice for governance produced by the Governance Hub.

Company law requires the Trustees to prepare financial statements for each financial year, which comply with the Charities Act 1993 as amended

The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss.

They include:

5

STATEMENT OF TRUSTEES RESPONSIBILITIES IN RESPECT OF THE TRUSTEES' ANNUAL REPORT AND THE FINANCIAL STATEMENTS

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice).

The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of the excess of income over expenditure for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that its financial statements comply with the Charities Act 1993 as amended. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.

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ASSOCIATION OF AFRICANS IN UK(DDA)

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 January 2025

DISCLOSURE OF INFORMATION TO EXAMINER

The trustees who held office at the date of approval of this trustees’ report confirm that, so far as they are each aware, there is no relevant information of which the Charity’s examiner is unaware; and each trustee has taken all the steps that he/she ought to have taken as a trustee to make himself/ herself aware of any relevant information and to establish that the Charity’s examiner is aware of that information.

EXAMINER

In line with the provision exemption in the Charities Act 1993 as amended, the trust decided to appoint an examiner, which will review the accounts for the year ended 31 January 2025. In accordance with this appointment, AACSL Accountants Limited was appointed as examiner.

Approved by the Board of Trustees and signed on behalf of the Board by:

MARGARET OGBOGU Trustee

7

Independent Examiner’s Report to the Trustees of ASSOCIATION OF AFRICANS IN UK

I report to the trustees on my examination of the accounts of the ASSOCIATION OF AFRICANS IN UK Trust for the year ended 31 January 2025, which are set out on pages 9 to 13.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. The accounts do not accord with those records.

I have no concerns 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.

AACSL Accountants Limited 1st Floor North Westgate House Harlow Essex CM20 1YS

8

ASSOCIATION OF AFRICANS IN UK

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) for the year ended 31 January 2025

Notes
INCOMING RESOURCES
Donations, Legacies and similar incoming resources
TOTAL INCOMING RESOURCES
2
RESOURCES EXPENDED
Cost of generating funds:
Cost of generating voluntary Income
Charitable Activities:
Community Projects /Other Resources Expended
Governance
TOTAL RESOURCES EXPENDED
3
Net income/(expenditure)
Funds brought forward
Net movement in funds and funds balance carried
forward as at 31 January 2025
Un-restricted
funds
2025
£
-
-
(100)
-
-
(100)
(100)
(87)
187
-
Restricted
Funds
2025
£
-
Total Funds
Total Funds
2025
2024
£
£
-
13
- -
13
-
-
(100)
-100
-
0
-
0
-
0
-
-
-
-
-
-
- (100)
(100)
- (100)
(87)
-
87
-
-
-
187
-
87
-
-

9

ASSOCIATION OF AFRICANS IN UK Balance Sheet as at 31 January 2025

Notes
FIXED ASSETS
Equipment at cost
Accumulated depreciation
TOTAL FIXED ASSETS
-
CURRENT ASSETS
Debtors and accrued income
Cash at bank and in hand
CREDITORS: amount falling due within one year
5
Net Current assets/(Liabilities)
TOTAL ASSETS LESS CURRENT LIABILITIES
FINANCED BY:
Unrestricted funds
Restricted Funds
TOTAL FUNDS
2025
Total
£
-
-
-
4,410
4,410
(4,597)
187
-
187
-
(187)
-
187
-
2024
Total
£
-
-
-
4,510
4,510
(4,597)
87
-
87
-
(87)
87
-

For the year ending 31 January 2025, the Charity was entitled to exemption from audit under section 477(2) of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibility for complying with the requirement of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The Accounts was approved by the Board of Trustees and signed on behalf of the Board by:

MARGARET OGBOGU

Trustee

10

ASSOCIATION OF AFRICANS IN UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 January 2025

1. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities” (2005), the Charity Act 1993 and applicable UK accounting standards.

Cash flow statement

Under FRS 1 the Charity is exempt from the requirement to prepare a cash flow statement on the grounds that the charity is below the threshold specified in Appendix 2 of the FRS1.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund are set out in Note 2.

Investment income and gains are allocated to the appropriate fund.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The grant income where related to performance and specific deliverables are accounted for as the Charity earns the right to consideration by its performance. Where income is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income being received, the income is accrued.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs 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. Premises overheads have been allocated on a floor basis and other overheads have been allocated on the basis of the head count.

Community project costs are those costs incurred directly in support of the objects of the Charity. The community project cost includes other support costs incurred in support of the objects of the Charity. Governance costs are those incurred in connection with governance arrangement of the Charity, which relate to the general running of the Charity and compliance with constitutional and statutory requirements. The basis of allocation for support costs and governance costs has been explained in Note 3.

11

ASSOCIATION OF AFRICANS IN UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 January 2025

Note 2.
TOTAL INCOMING RESOURCES
Voluntary Income
2025
2024
Un-restricted:
Donations, Legacies and similar incoming resources
-
13
Incoming Resources- Other income
Corra Foundation
-
Restricted:
Other direct Collections
-
-
13
Note 3.
TOTAL RESOURCES EXPENDED
Direct
Support
2025
2024
Costs
Costs
Total
Total
£
£
£
£
Cost of generating funds
-
-
-
Charitable Costs
-
-
-
Governance Costs
-
-
-
-
-
-
-
The trust allocates all costs as shown in the table above. Costs are allocated between direct costs and support costs
based on the actual expenditure and nature of transactions.
2025
-
-
2024
13
-
13
Support
2025
2024
Costs
Total
Total
£
£
£
-
-
-
-
-
-
-
Direct
Costs
£
-
-
-
- -
-
-
Operating Surplus is after charging:
2025
£
Accountancy, Taxation and other Services
100
100
Note 4.
TRUSTEES REMUNERATION
The Trustees did not receive any emoluments and no out of pocket expenses were paid during the year
Note 5.
CREDITORS: amount falling due within one year
2025
This is made up as follows:
£
other creditors
4,597
Accruals
-
4,597
Note 6.
Total Funds
2025
£
Reserve brought Forward
(87)
Surplus/(Defict) for the year
(100)
187
-
2025
£
100
2024
£
100
100 100
2024
£
4,597
-
-
4,597 4,597
2025
£
(87)
(100)
2024
£
-
(87)
187
-
87
-

12

Note 7. TAXATION

ASSOCIATION OF AFRICANS IN UK(DDA)is a registered charity and is thus exempt from taxation of its income and gains falling within Section 505 of the Income and Corporation Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its charitable objectives. No tax charge has arisen in the year.

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