REGISTERED CHARITY NUMBER: 1181925
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
FOR
CAFLO
(COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
CAFLO
(COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 |
CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2021
TRUSTEES
L J Gibbs C O'Dell (resigned 17.9.2021) A Etheridge (resigned 21.1.2022) C A O'Dell (resigned 21.1.2022) K Hussain M O'Sullivan T O'Dell (resigned 6.8.2020) S Smith (appointed 6.8.2020) S McCambridge (resigned 20.9.2020) S Rani (appointed 21.1.2022)
PRINCIPAL ADDRESS Sports & Community Centre Cameronian Croft Birmingham B36 8UB
REGISTERED CHARITY 1181925 NUMBER
INDEPENDENT EXAMINER Philip Barnes & Co Limited Chartered Accountants The Old Council Chambers Halford Street Tamworth Staffordshire B79 7RB
Page 1
CAFLO
(COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
The trustees present their report with the financial statements of the charity for the year ended 31 March 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 the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's principle objective is the provision and maintenance of a community centre for the use by and to improve the condition of life for inhabitants of Firs and Bromford and surrounding areas.
Significant activities
The charity provides and maintains a community centre and its facilities for local residents of the Firs and Bromford area which is used for meetings, lectures, classes and other forms of recreational and leisure time occupation, all for the benefit of the public in the locality.
Public benefit
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit and are satisfied the community centre provides much public benefit to the local community.
Volunteers
The Trustees are very grateful to and would like to thank all the various volunteers who have helped to bring the Centre back to life through their significant contribution of time and effort across all areas, including painting, cooking, cleaning, gardening, carpet fitting, maintenance and administration. The value of these immense volunteered hours are unquantifiable and are greatly appreciated by the charity.
The organisation was established to save the local community centre from closure. We have been successful in this aim and since the end of this reporting period have signed a 20 year lease on the building from Birmingham City Council at a peppercorn rent.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the previous period the charity was able to provide the community centre and its facilities for use by local residents. The centre was host to activities such as boxing classes, dance classes, scout groups and fitness classes which between them covered a very broad age range.
Due to COVID-19 pandemic the centre had to close to users in March 2020 in line with government advice. However in March 2020 a 'foodhub' was established on site to provide hot meals and food parcels to those affected by the pandemic. This 'foodbank' facility is ongoing. When permitted and safe to do so the centre slowly re-opened and welcomed back our users. The popular 'nifty 50's' club established during the previous period with funding provided by Birmingham City Council is again thriving. In the period we also established a successful 'Men of Bromford' project. We intend to maintain our existing range of community activities and working in partnership with the local community to further develop our community projects.
FINANCIAL REVIEW
Financial position
The income and expenditure for the period and the financial position at the end of the period are shown in the attached financial statements.
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CAFLO
(COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
FINANCIAL REVIEW
Principal funding sources
We receive monies from community centre users and activity organisers for use of the building and its facilities. Additional grant funding for specific projects has been received during the period from Birmingham City Council, Sport England, Firs and Bromford Neighbours Together, Heart of England and St Thomas Dole charity.
We are extremely grateful to all our funders for their support.
The Trustees would like to thank all funding bodies and organisations who have supported our work this year. The year has been marred by the Covid-19 pandemic that has created extremely challenging circumstances for the communities our charity supports. In particular, we are grateful for the substantial government funding made available via Birmingham City Council as well as contributions from Sports England to help our charity survive.
We are also grateful for the flexibility other funders showed that allowed us to divert project funding to meet local needs during the pandemic. In particular NNS Hodge Hill funding has allowed us to support over 2000 vulnerable and disadvantaged people with food and mental health support during Covid-19.
Reserves policy
At 31 March 2021 the charity did not hold any free reserves as the unrestricted fund showed a small deficit and monies had been committed or invested in tangible fixed assets.
FUTURE PLANS
The building still requires much remedial works including a major roof repair on the Sports Hall and Youth Centre, window and doors replacements and new bathrooms, funding applications are ongoing. We wish to increase community use of the premises.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is a charitable incorporated organisation and its constitution is its governing document.
Charity constitution
The charity adopted its constitution on 2 November 2018 and achieved Charity Commission registration on 7 February 2019.
Recruitment and appointment of new trustees
During the period Mrs T O'Dell resigned from her position as trustee due to her recruitment as the community centre manager and Mrs S Smith was appointed as a replacement trustee. Since March 2021 both Mr C O'Dell Miss C O'Dell have also resigned as trustees due to conflicts of interest.
A new trustee is identified through desired skills, experience, knowledge and attributes needed for the effective administration of the CIO to complement the existing group of trustees.
New trustees that are appointed are provided with a copy of the governing document, and the latest trustees' annual report and statement of accounts.
Organisational structure
The charity is managed by the board of trustees which should number no less than 3 at any time. The Trustees meet regularly to discuss plans. Day to day management is carried out by the centre manager.
Risk management
The trustees 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.
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CAFLO
(COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
Approved by order of the board of trustees on 21 February 2022 and signed on its behalf by:
M O'Sullivan - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAFLO
(COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
Independent examiner's report to the trustees of CAFLO (Community Actions for Local Opportunities)
I report to the charity trustees on my examination of the accounts of CAFLO (Community Actions for Local Opportunities) (the Trust) for the year ended 31 March 2021.
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 Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
F Bates FCA, FCCA Philip Barnes & Co Limited Chartered Accountants The Old Council Chambers Halford Street Tamworth Staffordshire B79 7RB
21 February 2022
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CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021
| Unrestricted fund £ Notes INCOME AND ENDOWMENTS FROM Donations and legacies 3 70,876 Charitable activities 5,693 Total 76,569 EXPENDITURE ON Charitable activities 79,544 NET INCOME/(EXPENDITURE) (2,975) RECONCILIATION OF FUNDS Total funds brought forward 2,654 TOTAL FUNDS CARRIED FORWARD (321) |
Year Ended 31.3.21 Restricted Total funds funds £ £ 48,883 119,759 - 5,693 48,883 125,452 42,113 121,657 6,770 3,795 5,645 8,299 12,415 12,094 |
Period 2.11.18 to 31.3.20 Total funds £ 28,016 15,245 43,261 34,962 8,299 - 8,299 |
|---|---|---|
The notes form part of these financial statements
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CAFLO
(COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
BALANCE SHEET 31 MARCH 2021
| Unrestricted Restricted fund funds £ £ Notes FIXED ASSETS Tangible assets 7 12,999 - CURRENT ASSETS Debtors 8 192 - Cash at bank and in hand 5,353 14,615 5,545 14,615 CREDITORS Amounts falling due within one year 9 (9,859) (2,200) NET CURRENT ASSETS (4,314) 12,415 TOTAL ASSETS LESS CURRENT LIABILITIES 8,685 12,415 CREDITORS Amounts falling due after more than one year 10 (9,006) - NET ASSETS (321) 12,415 FUNDS 12 Unrestricted funds Restricted funds TOTAL FUNDS |
2021 Total funds £ 12,999 192 19,968 20,160 (12,059) 8,101 21,100 (9,006) 12,094 (321) 12,415 12,094 |
2020 Total funds £ 17,579 659 12,335 12,994 (10,518) 2,476 20,055 (11,756) 8,299 2,654 5,645 8,299 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 21 February 2022 and were signed on its behalf by:
S Smith - Trustee
The notes form part of these financial statements
Page 7
CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1. STATUTORY INFORMATION
CAFLO (Community Actions for Local Opportunities) is a charitable incorporated organisation registered in England and Wales. The charity's address and registered number can be found on page 1 of these financial statements.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.
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.
Small items of unrestricted fund equipment generally costing less than £1,000 and restricted funding for specific items, are charged in full to the Statement of Financial Activities when incurred.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 20% on cost Motor vehicles - 25% on cost
Items costing less than £1,000 and those for which specific restricted funding has been received are charged in full to the Statement of Financial Activities when incurred.
Taxation
The charity is exempt from tax on its charitable activities.
continued...
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CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
2. ACCOUNTING POLICIES - continued
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.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the Balance Sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.
The interest element of these obligations is charged to the Statement of Financial Activities over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
3. DONATIONS AND LEGACIES
| Year Ended 31.3.21 £ Donations 1,636 Grants 117,883 Meals 240 119,759 Grants received, included in the above, are as follows: Year Ended 31.3.21 £ Birmingham City Council 81,343 National Lottery - West Midlands Police - England Boxing 1,300 Sport England 13,960 Heart of England 15,000 Firs and Bromford Neighbours Together (Big Local) 4,680 Other grants 1,600 117,883 |
Period 2.11.18 to 31.3.20 £ 636 27,380 - |
|---|---|
| 28,016 | |
| Period 2.11.18 to 31.3.20 £ 12,500 9,000 5,000 - - - - 880 |
|
| 27,380 |
continued...
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CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
4. TRUSTEES' REMUNERATION AND BENEFITS
In this period Mrs T O'Dell was appointed Centre Manager. Total remuneration paid to Mrs T O'Dell during the period was £21,771 (2020 - Nil) of which £8,196 was paid whilst a trustee (resigned 06.08.2020) and £13,575 thereafter.
Prior to being appointed as a trustee in the year Mrs S Smith was paid £150 for administration work.
Trustees' expenses
During the year two trustees were paid a total of £758 mileage expenses for delivery of food parcels, all on the same terms as other volunteers.
5. STAFF COSTS
Year Ended 31.3.21 £ Wages and salaries 44,367 Other pension costs 360 44,727 Year Ended 31.3.21 The average monthly number of employees 4 No employees received emoluments in excess of £60,000. |
Period 2.11.18 to 31.3.20 £ - - - Period 2.11.18 to 31.3.20 - |
|---|---|
6. INDEPENDENT EXAMINATION
The amount payable to the independent examiner for accountancy and examination fees is £3,000 (2020-£1440).
continued...
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CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
7. TANGIBLE FIXED ASSETS
| Fixtures and fittings £ COST At 1 April 2020 and 31 March 2021 1,000 DEPRECIATION At 1 April 2020 125 Charge for year 200 At 31 March 2021 325 NET BOOK VALUE At 31 March 2021 675 At 31 March 2020 875 Fixed assets, included in the above, which are held under hire purchase contracts are COST At 1 April 2020 and 31 March 2021 DEPRECIATION At 1 April 2020 Charge for year At 31 March 2021 NET BOOK VALUE At 31 March 2021 At 31 March 2020 |
Motor vehicles £ 17,520 816 4,380 5,196 12,324 16,704 as follows: |
Totals £ 18,520 |
|---|---|---|
| 941 4,580 |
||
| 5,521 | ||
| 12,999 | ||
| 17,579 | ||
| Motor vehicles £ 17,520 |
||
| 816 4,380 |
||
| 5,196 | ||
| 12,324 | ||
| 16,704 |
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other debtors Prepayments |
2021 £ - 192 192 |
2020 £ 659 - |
|---|---|---|
| 659 |
continued...
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CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |
|---|---|
| 2021 £ Hire purchase (see note 11) 2,750 Trade creditors 575 Social security and other taxes 1,854 Other creditors 959 Accruals and deferred income 5,921 12,059 CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2021 £ Hire purchase (see note 11) 9,006 |
2020 £ 2,462 1,492 - 1,614 4,950 |
| 10,518 | |
| 2020 £ 11,756 |
10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
11. LEASING AGREEMENTS
Minimum lease payments fall due as follows:
| Hire purchase contracts | Hire purchase contracts | Hire purchase contracts | Hire purchase contracts | |
|---|---|---|---|---|
| 2021 | 2020 | |||
| £ | £ | |||
| Net obligations repayable: | ||||
| Within one year | 2,750 | 2,462 | ||
| Between one and five years | 9,006 | 11,756 | ||
| 11,756 | 14,218 | |||
| Non-cancellable | operating | |||
| leases | ||||
| 2021 | 2020 | |||
| £ | £ | |||
| Within one year | 5 | - | ||
| Between one and five years | 15 | - | ||
| 20 | - |
continued...
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CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
12. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds Building fund Youth Inclusion Project Bromford Residents Food Relief Firs and Bromford Neighbours Together (Big Local) Return to Play Men of Bromford Doing Things Differently TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Building fund Youth Inclusion Project Covid Emergency Support Bromford Residents Food Relief Firs and Bromford Neighbours Together (Big Local) Return to Play Men of Bromford Doing Things Differently TOTAL FUNDS |
At 1.4.20 £ 2,654 645 5,000 - - - - - 5,645 8,299 Incoming resources £ 76,569 - - 8,000 8,760 4,680 5,960 6,483 15,000 48,883 125,452 |
Net movement At in funds 31.3.21 £ £ (2,975) (321) (645) - (5,000) - 1,460 1,460 720 720 4,960 4,960 1,500 1,500 3,775 3,775 6,770 12,415 3,795 12,094 Resources Movement expended in funds £ £ (79,544) (2,975) (645) (645) (5,000) (5,000) (8,000) - (7,300) 1,460 (3,960) 720 (1,000) 4,960 (4,983) 1,500 (11,225) 3,775 (42,113) 6,770 (121,657) 3,795 |
|---|---|---|
continued...
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CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | ||
|---|---|---|
| movement | At | |
| in funds | 31.3.20 | |
| £ | £ | |
| Unrestricted funds | ||
| General fund | 2,654 | 2,654 |
| Restricted funds | ||
| Building fund | 645 | 645 |
| Youth Inclusion Project | 5,000 | 5,000 |
| 5,645 | 5,645 | |
| TOTAL FUNDS | 8,299 | 8,299 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 29,261 | (26,607) | 2,654 |
| Restricted funds | |||
| Building fund | 9,000 | (8,355) | 645 |
| Youth Inclusion Project | 5,000 | - | 5,000 |
| 14,000 | (8,355) | 5,645 | |
| TOTAL FUNDS | 43,261 | (34,962) | 8,299 |
13. RELATED PARTY DISCLOSURES
During the period, hall hire of £1,350 (2020 - £4,260) was charged to the local amateur boxing club which is based within the community centre. Mr & Mrs O'Dell who were Trustees during the period are officers of the local amateur boxing club.
There is an amount due to the boxing club as at 31st March 2021 of £291 (2020 - £259 due from the club).
During the period, donations totalling £1,582 (2020 - £325) were received from trustees.
The amount due to Mr & Mrs O'Dell as at 31st March 2021 was £Nil (2020 - £1,614).
continued...
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CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
14. FUNDS
Building fund
Comprised funding from National Lottery towards professional fees
Youth inclusion project
Project funded by West Midland Police and Crime Commissioner and fully expended in this period on the provision of games equipment for the youth centre.
Covid Emergency Support
Supporting irrecoverable costs incurred during the COVID-19 crisis funded by Sport England. These monies were fully expended on a foodbank store shed.
Bromford Residents Food Relief
Providing food parcels to the local community of Bromford funded by Birmingham City Council.
Firs and Bromford Neighbours Together (Big Local)
Delivery of a weekly debt and benefit advice surgery funded by Firs and Bromford Neighbours Together and National Lottery Community Fund.
Return to Play
Supporting utility costs incurred during the COVID-19 crisis and coach fee's for engaging the local Bromford community back into sporting activities funded by Sport England
Men of Bromford
Providing gardening, cooking and social group sessions for men over the age of 50 in the Bromford community funded by Birmingham City Council and St Thomas Dole Charity.
Doing Things Differently
Providing a foodbank and hot meal service to the local community of Bromford funded by Heart of England Community Foundation.
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