REGISTERED COMPANY NUMBER: 08086325 (England and Wales) REGISTERED CHARITY NUMBER: 1173408
Report of the Trustees and
Financial Statements for the Year Ended 31 March 2022
for
EAST WEST COMMUNITY CENTRE LTD
Sterling 67 Uppingham Road Leicester Leicestershire LE5 3TB
EAST WEST COMMUNITY CENTRE LTD
Contents of the Financial Statements for the Year Ended 31 March 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | to | 7 |
| Notes to the Financial Statements | 8 | to | 12 |
| Detailed Statement of Financial Activities | 13 | to | 14 |
EAST WEST COMMUNITY CENTRE LTD
Report of the Trustees
for the Year Ended 31 March 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. 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 the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objects are specifically restricted to the following:
The provision of facilities for recreation or other leisure time occupation in the interest of social welfare for elderly people in Leicester and Leicestershire, who have need for facilities by reason of their age, infirmity of disability or social and economic conditions, with the object of improving their conditions of life.
The Charity's objects are, in particular, are promoted by undertaking the following activities.
(i) Day care centre for elderly, disabled people
(ii) Provide meals on wheels to elderly and disabled people to meet their individual needs
(iii) Facilitate economic and community development
(iv) To social welfare and recreation to promote independence
(v) Providing range of services and support to the elderly and frail from the local community which helps bringing someone out of isolation and loneliness and thereby promoting mental health, as a preventative measure.
The strategies employed to meet these objectives included the following:
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Promoting high quality standard by encouraging the formulation and implementation of good practice and procedures within the organization.
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Encouraging more supports and volunteers to effectively deliver appropriate, adequate and accessible services to improve the quality of life of local community.
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Identifying areas of unmet service needs through participatory research and information gathering
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Linking with mainstream statutory and voluntary agencies and promoting programmes to redress discrimination and create wider awareness of social-cultural needs of local communities and ways of meeting these needs
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Facilitating strategic partnership with other agencies to secure the widest range of services are available that best matches the needs of service users.
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Supporting communities, in particular, telephone befriending, welfare advice & advocacy, cultural entertainment and IT support , especially during the Covid -19 pandemic.Virtual transmission became a more acceptable method of presentation/communication because of the pandemic, as it became more intrusive in our lives.
Public benefit
The Trustees have given due regard to guidance published by the charity commission on public benefit to continue its registration with the Charity Commission.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a memorandum and articles, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006."
The organisation, East West Community Centre, is a charitable company limited by guarantee and registered charity. The company was established in May,2012 under a Memorandum of Association and was amended by special resolution dated 30the May 2017, that established the objects and powers of the charitable company and is governed under its Articles of Association. The charity was registered on 14th June 2017 with the Charity Commission In the event of the company being wound up members are required to contribute an amount not exceeding £10.00.
Page 1
EAST WEST COMMUNITY CENTRE LTD
for the Year Ended 31 March 2022
Report of the Trustees
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Executive Committee. Under the requirements of the Memorandum and Articles of Association the members of the Executive Committee are elected to serve for a period of two years after which they must be re-elected at the next Annual General Meeting. The Executive Committee is drawn from the membership of affiliated organisations.
Due to the nature of the organisation's objects, much of the charity work inevitably focuses upon local communities. To enhance the potential pool of trustees the charity has, through networking with local communities, sought to identify individuals with skills who would be willing to become members of the organisation and use their own experience to assist the charity.
The more traditional business and community development skills are well represented on the Management Committee. In an effort to maintain this broad skill mix, members of the Management Committee are requested to provide a list of their skills and in the event of particular skills being lost due to retirement; individuals' organisation are approached to offer themselves for election to the Management Committee.
Organisational structure
EWCC has an Executive Trustees / Directors of up to 4 members who meet quarterly and are responsible for the strategic direction and policy of the charity. At present the Committee has 4 members from a variety of professional backgrounds relevant to the work of the charity.
A scheme of delegation is in place and day-to-day responsibility for the provision of the services rest with the Manager. The management committee of 4 office bearers (trustees) Chairperson, Vice Chairperson, Secretary and Treasurer elected at the biannual general meeting oversee the operational strategic matters of the organization. The Chairperson is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met with close collaboration with the manager. The manager has responsibility for the day to day running of the services, individual supervision of the staff team and also ensuring that the team continues to develop their skills and working practices in line with good practice.
Induction and training of new trustees
Most trustees are already familiar with the practical work of the charity and are offered training on various governance/ financial matters.
New trustees are briefed at the beginning of their term at the first EC meeting held after the AGM on the working of the charity covering:
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The obligations of Executive committee members
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The current financial position as set out in the latest published accounts.
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Future plans and objectives.
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All EC members are given job descriptions that clearly specify their roles and responsibilities
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Risk Management
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
08086325 (England and Wales)
Registered Charity number
1173408
Registered office
10 Wilberforce Road Leicester LE3 0GT
Page 2
EAST WEST COMMUNITY CENTRE LTD
Report of the Trustees
for the Year Ended 31 March 2022
Trustees
Mr Ashok Jethwa (resigned 22.3.22) Mr Theodore-Krishna Reesal Mrs Jyotika Pandya Mrs Tara Modi (deceased 9.1.23)
Independent Examiner
Sterling 67 Uppingham Road Leicester Leicestershire LE5 3TB
Approved by order of the board of trustees on 28 January 2023 and signed on its behalf by:
Mr Theodore-Krishna Reesal - Trustee
Page 3
Independent Examiner's Report to the Trustees of EAST WEST COMMUNITY CENTRE LTD
Independent examiner's report to the trustees of EAST WEST COMMUNITY CENTRE LTD ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the 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 the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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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
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the accounts do not comply with the accounting requirements 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 an independent examination; or
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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 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.
Mr B M Kotecha Sterling 67 Uppingham Road Leicester Leicestershire LE5 3TB
28 January 2023
Page 4
EAST WEST COMMUNITY CENTRE LTD
Statement of Financial Activities for the Year Ended 31 March 2022
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 35,543 Charitable activities 4 Lunchon Club, Daycare & Mobile Meal 110,513 Coronavirus Community Support Fund - Covid -19 Support to vulnerable - Safely Connecting Together - Social Services 5,450 Investment income 3 7,141 Total 158,647 EXPENDITURE ON Charitable activities 5 Lunchon Club, Daycare & Mobile Meal 164,988 Coronavirus Community Support Fund 101 Safely Connecting Together - Other 6 1,910 Total 166,999 NET INCOME/(EXPENDITURE) (8,352) RECONCILIATION OF FUNDS Total funds brought forward 36,890 TOTAL FUNDS CARRIED FORWARD 28,538 |
Restricted funds £ - - - - - - - - - - - 300 300 (300) 1,999 1,699 |
31.3.22 Total funds £ 35,543 110,513 - - - 5,450 7,141 158,647 164,988 101 - 2,210 167,299 (8,652) 38,889 30,237 |
31.3.21 Total funds £ 56,339 80,698 77,800 4,800 6,366 - - 226,003 143,462 23,550 4,278 2,247 173,537 52,466 (13,577) 38,889 |
|---|---|---|---|
The notes form part of these financial statements
Page 5
EAST WEST COMMUNITY CENTRE LTD
Balance Sheet
31 March 2022
| 31.3.22 | 31.3.21 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| FIXED ASSETS | ||||||
| Tangible assets | 10 | 10,822 | 1,699 | 12,521 | 14,730 | |
| CURRENT ASSETS | ||||||
| Debtors | 11 | 8,651 | - | 8,651 | 7,075 | |
| Cash at bank and in hand | 15,009 | - | 15,009 | 30,273 | ||
| 23,660 | - | 23,660 | 37,348 | |||
| CREDITORS | ||||||
| Amounts falling due within one year | 12 | (5,944) | - | (5,944) | (13,189) | |
| NET CURRENT ASSETS | 17,716 | - | 17,716 | 24,159 | ||
| TOTAL ASSETS LESS CURRENT | ||||||
| LIABILITIES | 28,538 | 1,699 | 30,237 | 38,889 | ||
| NET ASSETS | 28,538 | 1,699 | 30,237 | 38,889 | ||
| FUNDS | 13 | |||||
| Unrestricted funds | 28,538 | 36,890 | ||||
| Restricted funds | 1,699 | 1,999 | ||||
| TOTAL FUNDS | 30,237 | 38,889 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(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.
The notes form part of these financial statements
Page 6
continued...
EAST WEST COMMUNITY CENTRE LTD
Balance Sheet - continued
31 March 2022
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 28 January 2023 and were signed on its behalf by:
Mrs Jyotika Pandya - Trustee
Mr Theodore-Krishna Reesal - Trustee
The notes form part of these financial statements
Page 7
EAST WEST COMMUNITY CENTRE LTD
Notes to the Financial Statements for the Year Ended 31 March 2022
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.
The financial statements have been prepared on a going concern basis, which assumes the continued support of the companies creditors and funders.
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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.
continued...
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EAST WEST COMMUNITY CENTRE LTD
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
| 2. DONATIONS AND LEGACIES LCC & Other Grants Membership Grants & Donations HMRC JRS 3. INVESTMENT INCOME Hiring Income 4. INCOME FROM CHARITABLE ACTIVITIES Activity Council/Client/Mobile Meals Lunchon Club, Daycare & Mobile Meal Day Care Meal&Day Care Direct Lunchon Club, Daycare & Mobile Meal Event/Function/Yoga/Exercise Lunchon Club, Daycare & Mobile Meal Age UK Lunchon Club, Daycare & Mobile Meal Coronavirus Community Support Fund Coronavirus Community Support Fund Coronavirus Support Fund Covid -19 Support to vulnerable Safely Connecting Together Safely Connecting Together Social Services Social Services 5. CHARITABLE ACTIVITIES COSTS Direct Costs £ Lunchon Club, Daycare & Mobile Meal 129,450 Coronavirus Community Support Fund 101 129,551 6. OTHER Depreciation |
31.3.22 £ - 250 25,051 10,242 35,543 31.3.22 £ 7,141 31.3.22 £ 45,373 34,827 66 30,247 - - - 5,450 115,963 Support costs £ 35,538 - 35,538 31.3.22 £ 2,210 |
31.3.21 £ 10,000 (750) 14,180 32,909 56,339 31.3.21 £ - 31.3.21 £ 48,926 25,574 - 6,198 77,800 4,800 6,366 - 169,664 Totals £ 164,988 101 165,089 31.3.21 £ 2,247 |
|---|---|---|
continued...
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EAST WEST COMMUNITY CENTRE LTD
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
7. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31.3.22 | 31.3.21 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 2,209 | 2,247 |
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
9. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.3.22 | 31.3.21 |
|---|---|
| 6 | 6 |
No employees received emoluments in excess of £60,000.
10. TANGIBLE FIXED ASSETS
| COST At 1 April 2021 and 31 March 2022 DEPRECIATION At 1 April 2021 Charge for year At 31 March 2022 NET BOOK VALUE At 31 March 2022 At 31 March 2021 |
Fixtures and Computer fittings equipment £ £ 39,714 1,999 26,983 - 1,909 300 28,892 300 10,822 1,699 12,731 1,999 |
Totals £ 41,713 |
|---|---|---|
| 26,983 2,209 |
||
| 29,192 | ||
| 12,521 | ||
| 14,730 |
continued...
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EAST WEST COMMUNITY CENTRE LTD
| Notes to the Financial Statements-continued for the Year Ended 31 March 2022 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors East West Community Project 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors Accrued expenses 13. MOVEMENT IN FUNDS At 1.4.21 £ Unrestricted funds General Fund 36,890 Restricted funds The New Normal Fund 1,999 TOTAL FUNDS 38,889 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General Fund 158,647 Restricted funds The New Normal Fund - TOTAL FUNDS 158,647 |
31.3.22 31.3.21 £ £ 8,385 6,809 266 266 8,651 7,075 31.3.22 31.3.21 £ £ 1,344 8,153 2,387 2,387 2,213 2,649 5,944 13,189 Net movement At in funds 31.3.22 £ £ (8,352) 28,538 (300) 1,699 (8,652) 30,237 Resources Movement expended in funds £ £ (166,999) (8,352) (300) (300) (167,299) (8,652) |
|---|---|
continued...
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EAST WEST COMMUNITY CENTRE LTD
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
13. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.4.20 £ Unrestricted funds General Fund (13,577) Restricted funds The New Normal Fund - TOTAL FUNDS (13,577) Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General Fund 137,037 Restricted funds The National Lottery Community Fund 77,800 Coronavirus Support Fund 4,800 The New Normal Fund 6,366 88,966 TOTAL FUNDS 226,003 |
Net movement At in funds 31.3.21 £ £ 50,467 36,890 1,999 1,999 52,466 38,889 Resources Movement expended in funds £ £ (86,570) 50,467 (77,800) - (4,800) - (4,367) 1,999 (86,967) 1,999 (173,537) 52,466 |
|---|---|
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2022.
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EAST WEST COMMUNITY CENTRE LTD
Detailed Statement of Financial Activities for the Year Ended 31 March 2022
| Detailed Statement of Financial Activities for the Year Ended 31 March 2022 |
||
|---|---|---|
| 31.3.22 | 31.3.21 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| LCC & Other Grants | - | 10,000 |
| Membership | 250 | (750) |
| Grants & Donations | 25,051 | 14,180 |
| HMRC JRS | 10,242 | 32,909 |
| 35,543 | 56,339 | |
| Investment income | ||
| Hiring Income | 7,141 | - |
| Charitable activities | ||
| Council/Client/Mobile Meals | 45,373 | 48,926 |
| Day Care Meal&Day Care Direct | 34,827 | 25,574 |
| Event/Function/Yoga/Exercise | 66 | - |
| Age UK | 30,247 | 6,198 |
| Coronavirus Community Support Fund | - | 77,800 |
| Coronavirus Support Fund | - | 4,800 |
| Safely Connecting Together | - | 6,366 |
| Social Services | 5,450 | - |
| 115,963 | 169,664 | |
| Total incoming resources | 158,647 | 226,003 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 78,711 | 63,316 |
| Pensions | 2,001 | 3,280 |
| Telephone | 1,784 | 1,627 |
| Postage and stationery | 429 | - |
| Volunteers | 6,055 | 11,549 |
| Ingredients | 13,165 | 17,112 |
| Disposables | 3,807 | 2,960 |
| Drivers | 23,498 | 19,451 |
| Welfare, Advice & Advocacy | - | 2,600 |
| Cultural & Entertainment | 31 | 6,000 |
| Telephony Befriending | 70 | 9,200 |
| IT | - | 2,028 |
| 129,551 | 139,123 | |
| Other | ||
| Depreciation | 2,210 | 2,247 |
| Support costs | ||
| Management | ||
| Rates and water | - | 838 |
| Carried forward | - | 838 |
This page does not form part of the statutory financial statements
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EAST WEST COMMUNITY CENTRE LTD
Detailed Statement of Financial Activities for the Year Ended 31 March 2022
| Detailed Statement of Financial Activities for the Year Ended 31 March 2022 |
||
|---|---|---|
| 31.3.22 | 31.3.21 | |
| £ | £ | |
| Management | ||
| Brought forward | - | 838 |
| Insurance | 3,290 | 1,674 |
| Light and heat | 16,199 | 11,835 |
| Sundries | 707 | 63 |
| Transport and subsistence | - | 675 |
| Repair and Renewals | 3,864 | 2,191 |
| Cleaning | 3,954 | 3,968 |
| Staff Training | 420 | - |
| 28,434 | 21,244 | |
| Finance | ||
| Bank charges | 1,750 | 2,893 |
| Other | ||
| Legal & Professional fees | 3,074 | 5,750 |
| Governance costs | ||
| Accountancy and legal fees | 2,280 | 2,280 |
| Total resources expended | 167,299 | 173,537 |
| Net (expenditure)/income | (8,652) | 52,466 |
This page does not form part of the statutory financial statements
Page 14