**Registered Charity Number: 1181925** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **FOR** **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ||**Page**| |---|---| |**Administrative Details**|**3**| |**Report of the Trustees**|**4**| |**Independent Examiner's Report**|**6**| |**Statement of Financial Activities**|**7**| |**Balance Sheet**|**8**| |**Notes to the Financial Statements**|**9**| **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2022** Trustees C. O'Dell (Resigned 17 September 2021) A. Etheridge (Resigned 21 January 2022) L. Gibbs K. Hussain (Resigned 4 October 2021) C.A. O'Dell (Resigned 21 January 2022) M. O'Sullivan S Smith S Rani (Appointed 21 January 2022) Principal Address Sports & Community Centre Cameronian Croft Birmingham B36 8UB Registered Charity 1181925 Independent Examiner Cloud Accountancy Ltd 5 Park Crescent Retford DN22 6UF Page 3 **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **TRUSTEES ANNUAL REPORT** ## **FOR THE YEAR ENDED 31 MARCH 2022** The trustees 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). Welcome to our annual report for the year end 31 March 2022. We are a registered charity with the Charities Commission, registration number 1181925, and we work for the benefit of individuals and families living in, or the surrounding, areas of the Firs & Bromford. We exist to provide resources and facilities to meet the needs of individuals, children and families. We are delighted to be reviewing a successful year where we have raised almost £136,000 in Grants to support the needs of local people. ## **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. The start of year coincided with the tail end of Covid-19 restrictions as the country started to get back to some sort of normal life. This did have, and still does impact the charity, due to public nervousness remaining. We continued to explore ways we could help our communities through this and develop for the future in a fast regeneration area of the city. The Trustees would like to thank all funding bodies and organisations who have supported our work this year. The year has continued to be marred by Covid-19 with extremely challenging circumstances for the communities our charity supports. In particular, we are grateful for funding from 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 3,000 vulnerable and disadvantaged people with food and mental health support during Covid-19. Funding from the Peoples Health Trust also enabled a widespread Covid-19 response and has helped make a massive difference locally. Your donations made this work possible and your future donations are the key to our success and investment in our communities future in a real sense. This is our third report as Chair of the trustees and I would like to thank our volunteers and fundraising team at CAFLO for there continued hard work and support. ## **Financial Review & 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. ## **Reserves policy** At 31 March 2022 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. Page 4 CAFLO (COMMUNrrY ACTIONS FOR LOCAL OPPORTUNrriES) TRusfEES ANNUAL REPORT FOR THEYEAR ENDED 31 MARCH 2022-continued Future Plans We have madecontinued our progress carryingout remedial works including a major roof repair on thesports Hall and Youth Centre, window and doors replacementsand new bathrooms. Wewish to increase community use of the premises and as such fvnding applications are remain ongoing. srRucfuRE. GOVERNANCEAND MANAGEMEKr Governlng document The charity is a charitable incorporated organisation and its constitution is itsgoverning document. Charity constitution The charity adopted its constitution on 2 November 2018 and achleved Charity Commission re8iStration on 7 February 2019. Recruitment ¥pointment of newtrustees During the year S Rani was appointed as a new Trustees and C O'Dell and CA O'Dell resigned due to a conflict of interest and A Etheridge also resigned. A new trustee is identified through desired skills, experience, knowledge and attributes needed for the effective administration of the Cloto 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. Or8anOsatlonal structure Thecharity is managed by the board oftrusteeswhich should number no lessthan 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 risksto which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Approved by order of the board of trustees on 24 January 2023 and signed on its behalf by: M O'sullivan -Trustee Page 5 **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **INDEPENDENT EXAMINERS REPORT** 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 financial statements of CAFLO (Community Actions For Local Opportunities) for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes. ## Responsibilities and basis of report As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act. Having satisfied myself that the financial statements of the charity 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 financial statements 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that: - accounting records were not kept in accordance with section 386 of the 2006 Act ; or - the financial statements do not accord with those records; or - the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or - the financial statements have not been prepared in accordance with the Charities SORP (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 financial statements to be reached. Jeremy Hague CGMA ACMA Chartered Institute of Management Accountants Cloud Accountancy Ltd 5 Park Crescent Retford DN22 6UF 18 January 2023 Page 6 **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022** |Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3
Charitable activities
Total
**EXPENDITURE ON**
Charitable activities
**NET INCOME / (EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|2022
2021
Unrestricted Restricted
Total
Total
Funds
Funds
Funds
Funds
£
£
£
£
22,884
113,438
136,322
119,759
8,146
8,146
5,693| |---|---| ||31,030
113,438
144,468
125,452
35,984
79,484
115,468
121,657| ||(4,954)
33,954
29,000
3,795
(321)
12,415
12,094
8,299| ||(5,275)
46,369
41,094
12,094| The notes form part of these financial statements Page 7 CAFLO (COMMUNrrY AcfioNS FOR LOCAL OPPORTUNMES) BALANCE SHEET 31 MARCH 2022 2022 Total Funds 2021 Total Funds Unrestricted Restricted Funds Funds Notes FIXED ASSErs Tangible assets 8,419 8,419 12,999 CURREKfASSErs Debtors Cash at bank and in hand 192 19,968 20,160 (679) (6791 49,811 49.811 49,132 49,132 CREDITORS Amounts falling duewithin oneyear (9,315) (1,150) (10,465) (12,059) NEfcuRREKfASSErs (9,994) 48,661 38,667 8,101 TOTAL ASSETS LESS CURREKfLIABILrnES (1,575) 48,661 47,086 21,100 CREDITORS Amounts falling due after oneyear 10 (5,992) (5,992) (9,006) NEfASSETS {7,567) 48,661 41,094 12,094 FUNDS Unrestricted fvnds Restricted funds T(JfAL FUNDS 12 (7,567) 48,661 41,094 (321) 12,415 12,094 M O'sullivan -Trustee The notes form part of these financial state￿ntS Page 8 **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **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 3 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. ## **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 ## **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 Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. The notes form part of these financial statements Page 9 **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **2 ACCOUNTING POLICIES - continued** ## **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** |Donations
Grants
Meals
Grants received, included in the above, are as follows:
Birmingham City Council
England Boxing
Sport England
Heart of England
Firs and Bromford Neighbours Together (Big Local)
BBC CiN
Birmingham Airport
National Lottery
ESC Lottery Fund
NNS
Severn Trent
Trusthouse Charitable Foundation
Other grants|2022
2021
£
£
482
1,636
135,840
117,883
0
240| |---|---| ||136,322
119,759| ||2022
2021
£
£
37,260
81,343
1,300
13,960
15,000
4,680
10,000
3,000
10,000
6,600
9,969
46,369
10,000
2,642
1,600| ||135,840
117,883| ## **4 TRUSTEES' REMUNERATION AND BENEFITS** Total remuneration paid to K Hussian in the period was £3,506 (2021: £nil) The notes form part of these financial statements Page 10 **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **5 STAFF COSTS** |Wages and salaries
Other pension costs
The average monthly number of employees
No employees received emoluments in excess of £60,000.|2022
2021
£
£
54,756
44,367
444
360| |---|---| ||55,200
44,727| ||2022
2021
5
4| ## **6 INDEPENDENT EXAMINATION** The amount payable to the independent examiner for accountancy and examination fees is £4,200 (2021: £3,000). ## **7 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
Motor
& Fittings
Vehicles
Total
£
£
£
1,000
17,520
18,520| |---|---| ||325
5,196
5,521
200
4,380
4,580| ||525
9,576
10,101| ||475
7,944
8,419| ||675
12,324
12,999| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |**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|Motor
Vehicles
£
17,520
5,196
4,380| |---|---| ||9,576| ||7,944| ||12,324| The notes form part of these financial statements Page 11 **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** |**8**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
Prepayments
**9**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Hire purchase (see note 11)
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
**10 CREDITORS: AMOUNTS FALLING AFTER ONE YEAR**
Hire purchase (see note 11)
**11 LEASING AGREEMENTS**
Minimum lease payments fall due as follows:
**Hire Purchase contracts**
Within one year
Between one and five years
**Non cancellable operating lease**
Within one year
Between one and five years|2022
2021
£
£
0
0
0
192| |---|---| ||0
192| ||2022
2021
£
£
3,015
2,750
0
575
1,150
1,854
0
959
6,300
5,921| ||10,465
12,059| ||2022
2021
£
£
5,992
9,006| ||2022
2021
£
£
3,015
2,750
5,992
9,006| ||9,007
11,756| ||5
5
10
15| ||15
20| The notes form part of these financial statements Page 12 **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **12 MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
**Restricted Funds**
Bromford Residents Food Relief (BCC)
Doing Things Differently (Heart of England)
Firs and Bromford Neighbours Together (Big Local)
Men of Bromford (St Thomas Dole)
Severn Trent - Wonderful on Tap
Return to Play (Sport England)
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted Funds**
Bromford Residents Food Relief (BCC)
Doing Things Differently (Heart of England)
Arnold Clark - Autumn
BBC CiN 2021
Birmingham Airport - Kitchen
ESC Lottery Fund - roof evaluation
Firs and Bromford Neighbours Together (Big Local)
Men of Bromford (St Thomas Dole)
NNS Hear to Help
NNS Whats your Logo
Powher
Severn Trent - Wonderful on Tap
Trusthouse Charitable Foundation
Return to Play (Sport England)
**TOTAL FUNDS**|Net
At
movement
At
1.4.21
in funds
31.3.22
£
£
£
(321)
(4,954)
(5,275)
1,460
(1,460)
0
3,775
(3,775)
0
720
(720)
0
1,500
(1,500)
0
46,369
46,369
4,960
(4,960)
0| |---|---| ||12,415
33,954
46,369| ||12,094
29,000
41,094| ||Incoming
Resources
Movement
resources
expended
in funds
£
£
£
31,030
(35,984)
(4,954)
0
(1,460)
(1,460)
0
(3,775)
(3,775)
2,500
(2,500)
0
10,000
(10,000)
0
3,000
(3,000)
0
6,600
(6,600)
0
0
(720)
(720)
0
(1,500)
(1,500)
5,000
(5,000)
0
4,969
(4,969)
0
25,000
(25,000)
0
46,369
0
46,369
10,000
(10,000)
0
0
(4,960)
(4,960)| ||113,438
(79,484)
33,954| ||144,468
(115,468)
29,000| The notes form part of these financial statements Page 13 **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **12 MOVEMENT IN FUNDS - continued** ## **Comparatives for 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**
Comparative net movement in funds, included in the above are
**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**|as follows:
Incoming
resources
£
76,569
0
0
8,000
8,760
4,680
5,960
6,483
15,000|Net
movement
At
in funds
31.3.21
£
£
(2,975)
(321)
(645)
0
(5,000)
0
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)
0
(7,300)
1,460
(3,960)
720
(1,000)
4,960
(4,983)
1,500
(11,225)
3,775| ||48,883|(42,113)
6,770| ||125,452|(121,657)
3,795| ## **13 RELATED PARTY DISCLOSURES** During the period no related party transactions took place (2021: £1,350). During the period, donations totalling £nil (2021: £1,582) were received from trustees. The notes form part of these financial statements Page 14 **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **14 FUNDS** ## **Bromford Residents Food Relief (BCC)** Providing food parcels to the local community of Bromford funded by Birmingham City Council. ## **Doing Things Differently (Heart of England)** Providing a foodbank and hot meal service to the local community of Bromford funded by Heart of England Community Foundation. ## **Arnold Clark - Autumn** Proving funding for fresh fruit and vegetables and non perishable foods for our food parcels. ## **BBC CiN 2021** Proving funding support for our local youth centre, giving a safe place for young people. ## **Birmingham Airport - Kitchen** Providing funding for new kitchen tiles and flooring to make the kitchen usable. ## **ESC Lottery Fund - roof evaluation** Comprised funding from National Lottery towards professional fees ## **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. ## **Men of Bromford (St Thomas Dole)** 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 C ## **NNS Hear to Help** Supporting Mental health and benefit help on a weekly basis. ## **NNS Whats your Logo** Supporting young people with learning disabilities, providing funding to help set up a business. ## **Powher** On going support of the nifty 50 group for social engagement with exercise and healthy eating. ## **Return to Play (Sport England)** Supporting utility costs incurred during the COVID-19 crisis and coaches fee's for engaging the local Bromford community back into sporting activities funded by Sport England ## **Severn Trent - Wonderful on Tap** Providing funding to replace all old windows and doors to sports hall. The notes form part of these financial statements Page 15 **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **14 FUNDS - continued** ## **Trusthouse Charitable Foundation** Funding to manage and develop a range of activities / projects within the Community & Sports centre. The notes form part of these financial statements Page 16