## **Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2024 For** ## **COMMUNITIES WORKING TOGETHER WORLDWIDE** **Castle Accounting Ltd 18-20 The Ropewalk Nottingham NG1 5DT** **Contents of the Financial Statements for the Year Ended 31 March 2024** ||Page| |---|---| |Report of COMMUNITIES WORKING TOGETHER|3| |WORLDWIDE|| |Independent Examiner's Report|4| |Statement of Income & Expenditure|5| |Balance Sheet|6| |Notes to the Financial Statements|7| Page 2 ## **COMMUNITIES WORKING TOGETHER WORLDWIDE** ## **Report of COMMUNITIES WORKING TOGETHER WORLDWIDE for the Year Ended 31 March 2024** COMMUNITIES WORKING TOGETHER WORLDWIDE present their report with the financial statements of the charity for the year ended 31 March 2024. COMMUNITIES WORKING TOGETHER WORLDWIDE has adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1168285** ## **Principal address** 6 Maxtoke Road Nottingham Nottinghamshire NG7 1EG ## **COMMUNITIES WORKING TOGETHER WORLDWIDE Trustees** Mrs Malti Maini (chair) Mrs Praduman Rani Korpal (treasurer and secretary) Mrs Bela Khosla Mr Praful Trivedi ## **Independent Examiner** Castle Accounting Ltd 18-20 The Ropewalk Nottingham Nottinghamshire NG1 5DT ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. ## **Risk management** COMMUNITIES WORKING TOGETHER WORLDWIDE have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **ON BEHALF OF THE COMITTEE** : ............................................. Mrs Malti Maini Date: 02 September 2024 Page 3 ## **Independent Examiner's Report to COMMUNITIES WORKING TOGETHER WORLDWIDE** ## **COMMUNITIES WORKING TOGETHER WORLDWIDE** I report on the accounts for the year ended 31 March 2024 set out on pages five to seven. ## **Respective responsibilities of COMMUNITIES WORKING TOGETHER WORLDWIDE and examiner** COMMUNITIES WORKING TOGETHER WORLDWIDE is responsible for the preparation of the accounts. COMMUNITIES WORKING TOGETHER WORLDWIDE consider that an audit is not required for this year (under Section 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is required. It is my responsibility to: - examine the accounts under Section 43(3)(a) of the 1993 Act - to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 43(7)(b) of the 1993 Act); and - to state whether particular matters have come to my attention. ## **Basis of the independent examiner's report** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as COMMUNITIES WORKING TOGETHER WORLDWIDE concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with Section 41 of the 1993 Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 1993 Act have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **CASTLE ACCOUNTING LTD Chartered Accountants 18-20 The Ropewalk Nottingham NG1 5DT** Date: 02 September 2024 Page 4 ## **COMMUNITIES WORKING TOGETHER WORLDWIDE** ## **INCOME & EXPENDITURE ACCOUNT Year ended 31 March 2024** ||||**2024**|**2024**|**2023**|| |---|---|---|---|---|---|---| ||**£**||**£**||**£**|| |**INCOME**||||||| |Committed Giving||||200|_2,141_|| |Fundraising||||||| |**TOTAL INCOME**||||200|_2,141_|| |**GENERAL EXPENDITURE**||||||| |Direct Costs||764||||| |Sundry Expenses||79||||_65_| |Accountancy Fees||||||_360_| |||||843||_425_| |**(DEFICIT)/ EXCESS OF INCOME**|||**(643)**||**_1,716_**|| |**OVER EXPENDITURE**||||||| Page 5 ## **COMMUNITIES WORKING TOGETHER WORLDWIDE** ## **BALANCE SHEET as at 31 March 2024** |||**2024**||**2023**| |---|---|---|---|---| ||**£**|**£**||**£**| |**CURRENT ASSETS**||||| |Bank Balances|17,142|||_17,785_| |**CURRENT LIABILITIES**||||| |Trade Creditors||||| |Accruals|450|||_450_| ||||450|_450_| |||**16,692**||**_17,335_**| |**ACCUMULATED FUND**||||| |**BALANCE at 01 Apr 2023**|17,335|||_15,619_| |Excess of expenditure over income|(643)|||_1,716_| |**BALANCE at 31 Mar 2024**||**16,692**||**_17,335_**| The financial statements were approved by COMMUNITIES WORKING TOGETHER WORLDWIDE Trustees on 04 February 2025 and were signed on its behalf by: ............................................. Mrs Malti Maini Page 6 ## **COMMUNITIES WORKING TOGETHER WORLDWIDE** ## **Notes to the Financial Statements for the Year Ended 31 March 2024** ## **1. ACCOUNTING POLICIES** ## **Accounting convention** The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standards for Smaller Entities (effective January 2008), the Charities Act 1993 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. ## **Incoming resources** All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. ## **Resources expended** 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. ## **Taxation** The charity is exempt from 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. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. ACTIVITIES FOR GENERATING FUNDS** £ Deficit On Activities (643) Page 7