**Registered Charity Number: 1181925** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** ## **FOR** **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** ||**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 2023** M. O'Sullivan Chair Trustees S. Rani S. Smith L. Gibbs 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 2023** The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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 2023. 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 report that we raised over £250,000 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 year was particularly challenging for two main reasons: (a) Due to ongoing issues with the main roof, we were unable to offer any activities within the sports hall or the youth club due to flooding and water damage. Equipment was lost and damaged and vital income lost from rental income from external groups. The Trustees were forced to sanction the use of the charities reserves to survive and we were not in a position to build the unrestricted reserves as planned; and (b) 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 3000 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 fourth report and as Chair of the trustees and I would like to thank our volunteers and fundraising team at CAFLO for their continued hard work and support. Page 4 CAFLO (COMWNrrY AcfioNS FOR LOCAL OPPORTUNrriES) FLY¢ THE YEAR ENDED 31 MARCH 2023-contlnued Fln•)clal Re￿ew& Posltlon The trncomeand expenditureforthewiod and thefinancial posltion at theend ofthepwlod are shown in theattxhed financial statements. Reser¥espollcy At 31 March 2023 thecharity did not hold any fr*reserve5a5theunr85tricted fund showed ad￿cIt and monie5 had been committed or invested in tan8lbleffi¥ed as5et& F￿Ule Plans We have madecontinued our progress carryingout remedial works includin8 a major roof repair on thesports Hall and Youth Contre, windowand doors replacwnwtsand nem bathroom> We wish to continueto renovate and upgradethebuildin8 in order to bring it up to modern standard and give our communit¥ there50urcethey deserve. Wewlsh to increase community useand external booklng asthebullding become5 fully useableagain. Wea150 intutd to be8in to rebuild thecharities unrestrictd rvAveswhich werebadly o￿tal dueto thewater damageand roofissueswe wffer thi5 year. SThLThJRE. GOVEftNAfKEAND MANAGEMENT Go¥ernln8document The charity is a charitable incorporated organisation wid itscon5titution rsitsgovemingdocumwlt. Ch•ltycon*ltutlon The charity adopteyl itsconstitution on 2 November2018 and achieded Charltycommission registration on 7 February2019. Recrultment appolntmentof new1￿$teeS Durin8theyear no new Trustw wweappointed or resigned. A neo¥ trustee is identified throLE8h desired skills, ￿(Per1￿C< knowlelge and attributes needed for theeffe¢tiveadmini5tration oftheCIOto complement theexisting8roup of truste New trustee5 th* areappointed are provFded with a copyofthegovuning document. and thelatest trustees, annual report and st*emart of accounts. Iknilsational #rnrture Thecharity is rnanaged bythe board of trustee5which should numbpJ no lessthan 3 at anytlme. The Trustees meet re8ularlyto discuss plans. Dayto management iscarrled out bythecentre manager. Rlskmanagement Thetrustee5 havea dutyto Identifyand re44ew the risksto which thecharity I$￿pOsed and to ￿Sure appropriatecontrolsare in plxeto provide reasonable assurance against fraud and error. Appfoved by ordw of the board of trusteeson 24 January 2024 and sF8ned on its behalf by: M 0Sullivan-Trustee Page S **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 2023 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 22 January 2024 Page 6 **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023** |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**|2023
2022
Unrestricted Restricted
Total
Total
Funds
Funds
Funds
Funds
£
£
£
£
11,409
244,223
255,632
136,322
5,499
5,499
8,146| |---|---| ||16,908
244,223
261,131
144,468
34,487
229,452
263,939
115,468| ||(17,579)
14,771
(2,808)
29,000
(7,567)
48,661
41,094
12,094| ||(25,146)
63,432
38,286
41,094| The notes form part of these financial statements Page 7 CAFLO ICOMMUNIIY AcfioNS FOR LOCAL OPPORTUNMES) BALANCESHEET Asat 31 MARCH 2023 2023 Tot Fund5 2022 Total Funds Unrestrict6J Restricttsj Funds Funds Notes FIXEDA55E15 Tan8iblea5sets 3.839 3.839 8.419 Debtors Cash at bank and in haid 15.OlXI 128,5521 113,5521 15.000 34.880 49.880 63,432 63.432 49.132 49,132 ountsfallin8duewithin oneyear 112,8741 112,8741 110,4651 126.4261 63.432 37.006 38.667 TOTAI AS5E15 LESSCURREpifLIABILrnES 122,5871 63.432 40.845 47.086 ountsfallingdueafter oney io {2.5591 12.5591 15.9921 125, 1461 63.432 38,286 41.094 FUNDS Unrestricted frJnds Restricted funds TOTAL FUNDS 12 125,1461 63.432 38,286 17,5671 48,661 41.094 Mosullivan -Trustee Th8 not88 lorm part of theso finantsal 8tatoff*nts Page 8 **CAFLO (COMMUNITY ACTIONS FOR LOCAL OPPORTUNITIES)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** ## **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 restricted purposes. 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 2023** ## **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 CC
Birmingham Airport
National Lottery
NNS
Severn Trent Community Fund - Wonderful on Tap
Trusthouse Charitable Foundation
Other grants
Celeb Community Fund
BBC Children in Need
Commonwealth Games - Birmingham CC
Grocery Trust
Groundworks - HS2
Groundworks - Tesco's
Peoples Health Trust
Powher
Sport England - ESC Lottery Fund
St. Thomas's Dolel Charity|2023
2022
£
£
0
482
255,632
135,840
0
0| |---|---| ||255,632
136,322| ||2023
2022
£
£
32,660
37,260
3,000
10,000
9,969
46,369
10,000
11,409
2,642
10,000
10,500
10,000
625
5,000
37,500
1,125
6,600
19,473
119,400
6,600
1,340| ||255,632
135,840| ## **4 TRUSTEES' REMUNERATION AND BENEFITS** Total remuneration paid to Trustees in the period was £nil (2022: £3,506) 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 2023** ## **5 STAFF COSTS** |Wages and salaries
Other pension costs
The average monthly number of employees
No employees received emoluments in excess of £60,000.|2023
2022
£
£
76,934
54,756
1,014
444| |---|---| ||77,948
55,200| ||2023
2022
7
5| ## **6 INDEPENDENT EXAMINATION** The amount payable to the independent examiner for accountancy and examination fees is £2,500 (2022: £4,200). ## **7 TANGIBLE FIXED ASSETS** |**COST**
At 1 April 2022 and 31 March 2023
**DEPRECIATION**
At 1 April 2022
Charge for year
At 31 March 2023
**NET BOOK VALUE**
At 31 March 2023
At 31 March 2022|Fixtures
Motor
& Fittings
Vehicles
Total
£
£
£
1,000
17,520
18,520| |---|---| ||525
9,576
10,101
200
4,380
4,580| ||725
13,956
14,681| ||275
3,564
3,839| ||475
7,944
8,419| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |**COST**
At 1 April 2022 and 31 March 2023
**DEPRECIATION**
At 1 April 2022
Charge for year
At 31 March 2023
**NET BOOK VALUE**
At 31 March 2023
At 31 March 2022|Motor
Vehicles
£
17,520
9,576
4,380| |---|---| ||13,956| ||3,564| ||7,944| 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 2023** |**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|2023
2022
£
£
0
0
15,000
0| |---|---| ||15,000
0| ||2023
2022
£
£
3,432
3,015
4,872
0
1,836
1,150
0
0
2,734
6,300| ||12,874
10,465| ||2023
2022
£
£
2,559
5,992| ||2023
2022
£
£
3,432
3,015
2,559
5,992| ||5,991
9,007| ||5
5
20
20| ||25
25| 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 2023** ## **12 MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
**Restricted Funds**
Birmingham City Council
BBC Children in Need
Groundworks - HS2
NNS Whats your Logo
Severn Trent Community Fund - Wonderful on Tap
Sport England - ESC Lottery
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted Funds**
Birmingham CC
Celebration Community Fund
Children in Need
Commonwealth Games - Birmingham CC
Grocery Trust
Groundworks - HS2
Groundworks - Tesco's
NNS Whats your Logo
Peoples Health Trust
Powher
Severn Trent Community Fund - Wonderful on Tap
Sport England - ESC Lottery Fund
St. Thomas's Dole Charity
**TOTAL FUNDS**|Net
At
movement
At
1.4.22
in funds
31.3.23
£
£
£
(7,567)
(17,579)
(25,146)
0
3,333
3,333
0
2,220
2,220
0
5,979
5,979
2,292
(2,292)
0
46,369
(14,469)
31,900
0
20,000
20,000| |---|---| ||48,661
14,771
63,432| ||41,094
(2,808)
38,286| ||Incoming
Resources
Movement
resources
expended
in funds
£
£
£
16,908
(34,487)
(17,579)
32,660
(29,327)
3,333
10,000
(10,000)
0
10,500
(8,280)
2,220
625
(625)
0
5,000
(5,000)
0
37,500
(31,521)
5,979
1,125
(1,125)
0
(2,292)
(2,292)
6,600
(6,600)
0
19,473
(19,473)
0
0
(14,469)
(14,469)
119,400
(99,400)
20,000
1,340
(1,340)
0| ||244,223
(229,452)
14,771| ||261,131
(263,939)
(2,808)| 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 2023** ## **12 MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |**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
Severn Trent Community Fund - Wonderful on Tap
Trusthouse Charitable Foundation
Return to Play (Sport England)
**TOTAL FUNDS**|Net
movement
At
in funds
31.3.22
£
£
(7,246)
(7,567)
(1,460)
0
(3,775)
0
0
0
0
0
0
0
0
0
(720)
0
(1,500)
0
0
0
2,292
2,292
46,369
46,369
0
0
(4,960)
0| |---|---| ||36,246
48,661| ||29,000
41,094| 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 2023** ## **12 MOVEMENT IN FUNDS - continued** Comparative 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 Community Fund - Wonderful on Tap
Trusthouse Charitable Foundation
Return to Play (Sport England)
**TOTAL FUNDS**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
31,030
(38,276)
(7,246)
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
(2,677)
2,292
25,000
(25,000)
0
46,369
0
46,369
10,000
(10,000)
0
0
(4,960)
(4,960)| |---|---| ||113,438
(77,192)
36,246| ||144,468
(115,468)
29,000| ## **13 RELATED PARTY DISCLOSURES** During the period no related party transactions took place (2022: £nil). During the period, donations totalling £nil (2022: £nil) were received from trustees. ## **14 FUNDS** ## **Birmingham City Council** To run a lunch and exercise club under the "Nifty 50" programme and a mens group to provide mental health support through activities and social interaction - both within our local community ## **Celebration Community Fund** To provide sporting activities aligned with the Commonwealth Games taking place in the city ## **BBC CiN** Safe place for young people to meet and take part in sports and other social activities ## **Commonwealth Games - Birmingham CC** To provide sporting activities aligned with the Commonwelath Games taking place in the city 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 2023** ## **14 FUNDS - continued** ## **Grocery Trust** Providing funding to cover staff costs and volunteer training support, to promote food training and healthy eating. ## **Groundworks - HS2** Contribution to roof repairs and and kitchen improvements. ## **Groundworks - Tesco's** To provide new appliances for our working kitchen. ## **Peoples Health Trust** To provide availalbity of staff and meeting spaces for over 50's in the local community ## **Powher** To fund mental health support groups and provide a social meeting space and fitness sessions and also fund our "what's your logo" programme aimed at supporting children with learning disabilities designing and producng their own t-shirts as a start up business. ## **Severn Trent Community Fund - Wonderful on Tap** Providing funding to replace doors and improve security to our building. ## **Sport England - ESC Lottery Fund** To fund reparis to the roof of our building to enable full use of our community space. ## **St. Thomas's Dole Charity** To provide new appliances in our working kitchen. The notes form part of these financial statements Page 16