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2021-03-31-accounts

REGISTERED COMPANY NUMBER: CE020428 (England and Wales) REGISTERED CHARITY NUMBER: 1187544

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 23 JANUARY 2020 TO 31 MARCH 2021

FOR

COMMUNITIES FOR ALL CIO

Riley Moss 2018 Limited Chartered Accountants Riley House 183-185 North Road Preston Lancashire PR1 1YQ

COMMUNITIES FOR ALL CIO

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 23 JANUARY 2020 TO 31 MARCH 2021

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 7
Detailed Statement of Financial Activities 8

COMMUNITIES FOR ALL CIO REPORT OF THE TRUSTEES FOR THE PERIOD 23 JANUARY 2020 TO 31 MARCH 2021

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 period 23 January 2020 to 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).

Incorporation

The charitable company was incorporated on 23 January 2020 and commenced trading on 1 April 2020.

Objectives and activities

The principal aims and objective of the charitable company are:

Achievement and performance

During this period a number of initiatives were supported through provision of grants. These included the following: - Youth initiative is an initiative in north Manchester where youth are supported with a safe space to relax, socialize and be mentored by youth leaders, youth clubs, trips and other engagement activities. Their projects include: - support to the vulnerable and needy during the pandemic including social isolation support by providing food and other essential item drop offs for those in need at the plan and continuing the support post pandemic - health awareness by holding online sessions around covid awareness, vaccination importance, mental health and domestic violence victim support

Financial review

Full details of income and expenditure for the year are set out in the Statement of Financial Activities on Page 5. The board of trustees reviews the reserve policy on an annual basis to ensure adequate funds are available to cover management and administration and support costs.

Page 1

COMMUNITIES FOR ALL CIO

REPORT OF THE TRUSTEES FOR THE PERIOD 23 JANUARY 2020 TO 31 MARCH 2021

Structure, governance and management Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

C4A is a charitable incorporated organisation (charity registration number 1187544) and incorporated on 20 January 2020 as a registered charity. The company commenced trading on 1 April 2020. The company is governed by its Memorandum & Articles of Association. The directors, who are the trustees in charity law, are responsible for the overall management and control of the company working with other persons on an entirely voluntary basis.

Trustees are appointed in accordance with C4A Initiative's constitution. The trustees have kept up to date with all the relevant aspects of their role and responsibilities, assured in the knowledge that the necessary controls not only exist but function effectively, thus enabling the trustees to focus their efforts on maximizing the charity's cash flow. Trustees constantly review the major risks to which the charity is exposed and systems are established to mitigate these.

Reference and administrative details Registered Company number

CE020428 (England and Wales)

Registered Charity number

1187544

Registered office

Communities For All 421-425 Cheetham Hill Road Manchester M8 0PF

Trustees

Z Kosar M Shafiq M J Amin

Company Secretary

Independent Examiner

Riley Moss 2018 Limited Chartered Accountants Riley House 183-185 North Road Preston Lancashire PR1 1YQ

Approved by order of the board of trustees on 10 December 2021 and signed on its behalf by:

M Shafiq - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITIES FOR ALL CIO

Independent examiner's report to the trustees of Communities For All CIO ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the period 23 January 2020 to 31 March 2021.

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:

  1. 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

  3. 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

  4. 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.

Farook Patel FCA Riley Moss 2018 Limited Chartered Accountants Riley House 183-185 North Road Preston Lancashire PR1 1YQ

10 December 2021

Page 3

COMMUNITIES FOR ALL CIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 23 JANUARY 2020 TO 31 MARCH 2021

----- Start of picture text -----
Unrestricted
fund
Notes £
Income and endowments from
Donations and legacies 57,310
Charitable activities
Charitable activity 51,868
Total 109,178
Expenditure on
Charitable activities
Charitable activity 41,951
Other 206
Total 42,157
NET INCOME 67,021
Total funds carried forward 67,021
----- End of picture text -----

The notes form part of these financial statements

Page 4

COMMUNITIES FOR ALL CIO

BALANCE SHEET 31 MARCH 2021

----- Start of picture text -----
Unrestricted
fund
Notes £
Current assets
Cash at bank 69,072
Creditors
Amounts falling due within one year 3 (2,051)
Net current assets 67,021
Total assets less current liabilities 67,021
NET ASSETS 67,021
Funds 4
Unrestricted funds 67,021
Total funds 67,021
----- End of picture text -----

The charitable company is entitled to exemption from audit under Section 479A of the Companies Act 2006 relating to subsidiary charitable companies for the period ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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 10 December 2021 and were signed on its behalf by:

M Shafiq - Trustee

The notes form part of these financial statements

Page 5

COMMUNITIES FOR ALL CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 23 JANUARY 2020 TO 31 MARCH 2021

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.

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.

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.

2. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the period ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the period ended 31 March 2021.

Page 6

continued...

COMMUNITIES FOR ALL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 23 JANUARY 2020 TO 31 MARCH 2021

3. Creditors: amounts falling due within one year

Trade creditors
Social security and other taxes
Accrued expenses
£
(1)
1,392
660
2,051

4. Movement in funds

Net
movement
in funds
£
Unrestricted funds
General fund
67,021
TOTAL FUNDS
67,021
At
31.3.21
£
67,021
67,021

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
109,178
109,178
Resources
Movement
expended
in funds
£
£
(42,157)
67,021
(42,157)
67,021

5. Related party disclosures

There were no related party transactions for the period ended 31 March 2021.

Page 7

COMMUNITIES FOR ALL CIO DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 23 JANUARY 2020 TO 31 MARCH 2021

----- Start of picture text -----
£
Income and endowments
Donations and legacies
Donations 57,310
Charitable activities
Grants 51,868
Total incoming resources 109,178
Expenditure
Charitable activities
Wages 18,305
Postage and stationery 901
Sundries 36
Charitable expenditure 20,933
40,175
Other
Pensions 206
Support costs
Management
Insurance 585
Repairs and renewals 531
1,116
Governance costs
Accountancy and legal fees 660
Total resources expended 42,157
Net income 67,021
----- End of picture text -----

This page does not form part of the statutory financial statements

Page 8