IGBO WOMEN ASSOCIATION NOTTINGHAM REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 IGBO WOMEN ASSOCIATION NOTnNGHAM REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Contents Page Legal and Administrative InfomialK)n Report of the TNst8es 3-5 Independent Ex8rrinefs report Statement of Financial Activities Balance Sheet Note$ to the Financial Statement$ 9-12 IGBO WOMEN ASSOCIATION NOThINGHAM REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Legal and Admlnlstratlve Infomiatlon Officors and Prol08sSonal Advlsors Tru8t¢8s Geraldlne Chldlnmma Iwunze Onyinye¢hi Ogbakaeko Okenwa Raglslered Offlco 60 Ebers Road Nottingham NG3 5DZ Legal form: Charitable Incorporated Or9anisalDn ICIOI Govarnlng document: Con¥if(ution lTrd•pond•nt Examlnor IMS Accountancy SeNl¢es Ltd Notllngham NG8 3HW Chorlty Commlsslon Rggl•t•rod Numb•r 1190309 IG80 WOMEN ASSOCIATION NOTTINGHAM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present their report and financial statements for the year ended 31 December 2025. The flnancial statements have been prepared in accordance with the Chariligs SORP IFRS 102) Isewnd edf(ion. effective for periods beginning on or after 1 January 20191 and the Charities Act 2011. The charity Is a Charitable Incorporated Organisation {CIO) govemed by its Conslitulion. IWAN Is a group of women from the Eastem part of Nigeria who are living in Notllngham. IWAN has a mixed membership stnjclure that embraces non-lgbo women who are married lo Igbo men. Th8 unifying motto of Ofu Obi Amaka Iranslales Into Unity of purpose. The community group's main Ob￿cl￿eS are promoting unity, female empowenr¢nt. progress and cultural inlèraclbn among rts members, their famllles, and other cultural groups In the cf(y. OUR AIMS: We have not relenl8d in our focus group meetings as w8 focus on fa¢llltatlng contacts, soclalising, and promoting culture w(£hin our communlty. We support peopto within the community by $vJnposling them to appropriate 38Nices and pmvkding a vital 8UPPOrt nelwo¢k. As part of our communrty engagement activilh8s. we perforned the IWAN tr8dbtional dance for a traditional marriage hore In Nottingham a lew months ago, thereby prorr¥)Ilng good health and encouogln9 th8 Spirit of togelhemess. We ovlew our aims. obleGtlv$$, and actlons yearfy. Thts ffjvlew looks at our accomplishm&nts and results in the last 12 months. Tha revlew observes the success of our actlvilles and the beneflls they have brought to our Mmmunily. The review also helps us ensure our alm, obje¢llves and a¢livi118s remain focused on our slated purposes. We have refeffed to the guidance contained In the Charity Commi$$lon's general ouklance on publlc benefit lthen revl8w(ng our alms and obleclfves and In plannlng our future actlvlties. In P8rti¢ular. the Injslees reflect on how intended a¢tlvltles wlll contnbulè lo thelr alms and obieclives. OUR OBJECTIVES: The communlly group's main objectives are promoting unity, female eMpoW8￿enl. progress and curtural Interaction arrong its ff*mbers. thek familhgs, and other cultural group5 in the cf(y. REVIEW OF ACTIVITIES AND ACHIEVEMENTS: Vvhlle our Off[¢* addres$ ￿MaInS the same, the ff￿etkng place has changed lo: Our Lady & Sl Edward R C church Gordon Rd. Thomeywood, Nottingham NG3 2LG We plan lo contlnue delfvertng youth prOgram￿S foryoung peopl8 in the community. Al￿ady. we have received reports from pa￿nIS that our youths a￿ behaving well al school and home. INCOME GENERATION Total donations in the year were £4,919 12024.. £2.5921. Thls Includes both direct transfers Into the charity's account and cash donations. The trustees had due regard lo the Charity Commlsslon's public bénefit guidance Is.17 Charflles Act 20111 when planning and delivering aclNlties. IGBO WOMEN ASSOCIATION NorriNGHAM REPORT OF THE TRUSTEES I contlnugd) FOR THE YEAR ENDED 31 DECEMBER 2025 RISKS The laclors that may affect the Charity's delivery of its objectives incbjde: al Reputation of Charity and the relalKsnship with the community. bl Ability to generdte enough funds to complete the identified projects for the charfly successfulty. IGBO WOMEN ASSOCIATION NO￿INGHAm produces an annual plan fordelivery against ils objectives. This plan sets out the targets for the year and 1$ then broken down into a work plan. IGBO WOMEN ASSOCIATION NorriNGHAM has developed a strategy which spo¢rfie$ how will d&llver the cr5tical programmes of work. The strategy also identifies largels and perfomian¢e Indlcatorg. Controls include two-authonser bank payment$, budget vs. actual rnview at each twste& meeting. and basic safeguarding and d8ta prot&ctlon conlroS8. RESERVES POLICY The Chartty alms lo bulld 8 reserve whlch wll enable it to meet fts averdgg annual operallonal need. The Tru$lees revlaw the reserves held by the Charily regulady to ensure that an appropriate lovel of funds are held to meet the above policy of the Charfty golng fomard. GOVERNANCE AND INTERNAL CONTROL A Board of Twstees govems Ihe Chartty. The Board of Trustees selects naw Trustees and are sublecl lo rè- 818Ctlon every five years. Al 31 DECEMBER 2025, the Board had a membership of Two (21 people. The 8oarO meets three tlmes a year to agree key policy de¢lslon6. set the Strdtegy for the charity and oversee perf0M￿nce. The board oveffJees the work of committee men*eTr who aro r¢$pons￿le forthe day-to4ay aclivilles of the charity. None of the commltt8e memb8r8 L8 baing remuneraled. All Trustees recelv8 the handbook for TnJstee$ provided through the Charity Commlsslon. Each Trustee wil have an induction programme by other Trustees and recelve an infornatton pack on the Charity 8nd ils flnances. Beyond this, the Charfly folbw5 the code of pract￿8 for govemance Produced by the Gov8man¢e Hub. The inlem81 control systems are degvJn&d to provkle reasonable, bul not absolute, assurance against material mlsstalem&nt or loss. They include.. A stralegt plan and annual budg81 approved by the Trustees., gular considèration by the Trustees of finanaaS results, n particular, variance from the budg6t- and Delegatlan ol authority and segregatk*n of dutE$. IG80 WOMEN ASSOCIATION NorriNGHAM FOR THE YEAR ENDED 31 DECEMBER 2025 STATEMENT OF TRUSTEES RESPONSIBILITIES IN RESPECT OF THE TRUSTEES. ANNUAL REPORT AND THE FINANCIAL STATEMENTS The trustees are ￿sPonsible for preparing the trustees, anrbual report and financlal statements in accordance wth UK Accountlng Standards. the Charities SORP (FRS 1021 and the Charitl8s Act 2011. The trustees must not approve thg financial statements unless satisfied that they give a trué and fair vlew. The trustees are responslble for such inlemal control as is necessary to enable the preparation of financial statements f￿e from material misstatement, and for keeping adequate accountlng records sufficient to show and explain the charity's transactlons and disclose with reasonable accuracy ils financial posilDn al any lime. The Iwslees are responsible for safeguarding the assets of thè ¢harity. In preparing these fInanc￿l slatemtrnts, the Irust8e$ are r&quir8d to.. select suitable a¢¢ounllng policies and then appty them Conslslenlly: make Judgements and estimates that are reasonable and prudent: state whether applicable UK Accounllng Standards have been followed. Sub￿¢1 to any material departures disclosed and explaln8d In the flnanclal slatemenls,. and prepare the financial statements on a going concem ba$ls unless it is inappropriate to presume that tha Charity VAII contlnue In operation. The Iwstees a￿ re$ponslbie for keeping proper accounting records that dis¢lose with reasonable accuracy 81 any lime the financial posilbn of the charitable incorporated organlsatlon and enable them to ensure that bts financial statements compty wllh the Charltles A¢1 2011. They have general responslbllrty for taking such steps as are reasonabty open lo them to safeguanl the assets of the charity and lo prevent and delect fraud and other Irregulars. The tru$tee$ who held offlce at th6 dale of approval of Ihls IfUSt8es' report conflmi that, the￿ is no relevant Inf0m￿tIon of which the ¢harily'$ independent examlner18 unaware. Each tIU51ee has taken all the steps that he or she ought lo have taken as a Iwstee lo make him$eW or heJ3elf aware of any relèvant Inlomwllon and to eslablLsh that the independent examSner is aware of that infonnalion. EXAMINER In line ￿th the provlslon exerrplion in the Charities Act 2011. as amended. the Chaiity deckled lo appoint an examlner who will réview the accounts for the year ending 31 December 2025. W7th thi5 appointment. IMS A¢¢ounlancy SeNlces Ltd was appointed as examiner. So far as each tNslee is aware. the￿ Is no relevant infomiallon of whlch the charity's Sndependent oxaminer is unaware. Each trustee has taken all the slep8 that he or She oughl lo have taken as a trustee to make himself or hetself aware of any relevant Infom)atk)n and lo egtabllsh that the independ&nt examiner is awar& of that infom)allon. Approved by the Board of TNstees and signed on behalf of the Boar(I by.. Onyinyechi Ogbakaeko Okenwa TNstee Dale. É Id Independent Examiner's Report to the Trustees of IGBO WOMEN ASSOCIATION NOTTINGHAM I report lo the charity trustees on the accounts of the charity for the year ended 31 December 2025, which are set out on pages 7 10 12. Respectlve responsibilities of trustees and examiner The thaEily S Irust&es are respon$a)ie for the preparation of Ihe account8. The charity $ trustees consider that an audit is not required for thls year under sectlon 144121 of the Charities Act 2011 and that an independent examinat￿n is required. 11 is my responslbllhy to.. examine the accounts under sectlon 145 of the Charilles Act 2011- follow the procedures laid down in the Directions given by the Charlty Commission under sectlon 14515llbl of the Act.. and slate vthether part￿Ular matters hav8 CO￿ lo my attent￿n. Basis of independent examiner's report My ex8mlnation was carried out In accordance with the Dioclions glven by the Charfly Commisslon. An examinat￿n indudes a rev¢ew of th8 accounting r8cords kept by the charity and a companson of the accounts pres8nled wtth those Tr¢ords. It also includes considerallon of any unusual ilenB or dlsclosures in the a¢counls and seeking 8xplanations from the trustees about such maltets. The procedures undertak&n do not provide all Iht evldonce that would b• ffjqulred In an audit and, consequently, I do not expr8ss an aud￿ oplnion on th$ a¢¢ounlE Indfrpendent examin&f s stateinent In connecllon wrth my oxamlnation, no matter has Come lo ry allenlkjn: 11 which 9￿8$ me reasonabk8 cau88 to believe that In any materfal t&spect tha requlrements to keep accounting reco￿9 in accordance wth sectlon 130 of the Chantles Act 2011. and lo prepare accounts which accord with the accountlng rncords and comply with the accounllng requiremen1$ of the Chanties Act 2011, have not been mel: 01 21 to vthlch. In my opinion, atl8nllon Should be drawn In order lo enabl8 a proper understandln9 of the accounts l( be reach8d. Kashrf Shakeel For and On behalfof IMS Accountancy Services Ltd 50 W￿rnan Road Nottingham NG8 3HW IGBO WOMEN ASSOCIATION NOTTINGHA STATEMENT OF FINANCIAL ACTIVITIES {Incorporating an Incomè and Exp•ndlture Account) FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted Reslrfcted Total Funds 2025 Funds Funds 2025 2025 Total Funds 2024 Notes Incomlng Resources From Charltable Actlvltlès General Donations Other Income 4919 4919 2592 Total Incoming Resources 4919 4919 2592 Rosources Expended Cost of Generating Funds Charitable AclNfcies Govemance 3325 300 3325 300 2840 300 Total Resou￿0$ Expended 3625 3625 3140 Net Incomel (Outgoing) Resources Total funds brought fO￿ard 1294 1932 Total funds carried forward 3226 All incorning resour¢es are derived from continuing operations. The charity has no other gatiis or losseg Other than those r&cognised in the Statement of Financial Activ6ties. IGBO WOMEN ASSOCIATION NOThINGHAM STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 DECEM8ER 2025 2025 Totsl Funds 2024 Total Funds Unrestricte RestriGtsd Funds Funds Notes FIXED ASSETS Tangible assets CURRENT ASSETS Debtors Cash thi hand CREDITORS Amounts falling due within one year NET CURRENT ASSETSI{LIA81LITIES 300 3.226 300 1.932 3,226 TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year NET ASSETS FUNDS Flnanced by: Unrestricted funds Restricted funds TOTAL FUNDS 10 10 3.226 3.226 1.932 The Accounts were approved by the Board of Trustees and strJned on behalfof the Board by: Onyinyechl Ogbakaeko Okenwa Trustee On behalf of the Charity Date'.6 Irl z6 IGBO WOMEN ASSOCIATION NorriNGHAM NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEM8ER 2025 1. Accountlng Pollciés Basls of preparation Prepared urTrLSer the liistoiical cosl eonvenlion in 3ccoI'd2nce with UK GAAP, the Charilies SORP IFRq 11)2' (second ed Ition. efleGlive 1 January 20 191 and the Gh3rilies Acl 20 11 Fund accountlng General luiids are Linrestiicled fuiids which are available lor use at the discrelion ol Ilie Trustees Iii furtherance ol the objectives of the Charity and which have iiol l)een designated lor other purposes. Restricted funds are funds whi¢h are lo be used ccordance with specific reslnclions Imposed by coni..rs (11 ihich have been raised by the Charity for si)ecilic purposes The costs of raisii)g and administenng such liinds are charged agalnsl the sper.ilic fund The aim and use of each ieslricted fund is set oul In Note 2. Inveslnienl IllLome and gains are allocated lo the approprialp lund_ Incoming rgsourc•s All incominq iesources ale Iii the Slalemenl ol Financial Activities ISOFAI when the Charity Is li'..gallv enlilled lo the income and the amount ¢an be quaiililied with reasonable accuracy. The grant incolne ivherfr relaled lo pprtomianre and specific delivei"ables 8re accounted lor as the Ch8rily earris the riqlil lo cOnS￿eratiOn by its performance. income is receNe(J in advance. its recogni110n Is defe￿e[j and incltjded In ci'editors. Where enlillemenl occijrs before Income L)eing received, the Income Is accrued. Resources expendgd All expenditure is accouniecl lor on an a¢cru?Is basis and has been classified undei" headings that 3gqrc-g.Ate all c051s iel8lecS to the category. 'IVhei"e caniioi be directly attributed lo particular headings they lirlvc been alloc8led to aclivities on a basis with the use ol resources Support costs have. l)een allocated on a basis coiisisteiit with Ilie use ol resourLp% Community project vosls are those costs Incu&Ted diroclly in support of the objects ol the Charity ThL comtllunily pi"oje¢l cost include5 Other suppoit cosls Incurred in support of the objects of the C,h3r.'ty. Govei'nance cosls arp those Incurred In ¢oniiection wilh governance arrangement ol the Charrty, whicli I'cali4le lo the general running of the Charity and compliance with constitutional and slatulory requirements -he basis ol allocation lor suppoil cosls aiid qovernance costs h