Charity regiglralion number,. 1191113
Afri Green Centre
Annual Report and Financial Statements
for the Year Ended 30 April 2023

Afrl Green Centro
Contents
Reference and Administrative Details
Tru91ee8' Report
2to4
ststement of Finandal Activities
Balance Sheet
Notes to Ihts Flnanclal Slatemenl$
71012

Afrl Green Centre
Ref•rence and Administrativo Detalls
Ch•irni•n
Mr L M Sengi
Trustsos
M8 M M Ilambè
Mlss A G Mulopo
1191113
Ch•rlty R•gl•tratSon Numb•r
Prln¢lpo10ffl¢•
Alpha House
100 Borough High Streèt
London
SE1 1LB
Bank•v•
Bardays Bank PIC
7 High Street
Doncaster
South York8hSre
DN1 1EG
Page 1

Afrl Green Contre
Trustees. Report
The trustees pregenl the annual report together wlh the financial ststements ol the charlty forthe year
ended 30 Apiil 2023.
Obloctlvo• gnd •cllvltl•8
QbJe¢ts andaims
To further or beneffit the residents of London and the surrounding area, Ylthoul distinction of sex.
sexual oThentalion. race or of polillcal, religiou¥ or other opinions by 3s8ocialing logethef the sald
resldents and the local aulhoriliey, voluntary and other org8nisation8 in H common effort to advance
education and to provlde facS1ities In the inlere81s of Social welfare for fecreallon and lei9ure b.me
occupation wrth the objective of Improving the condltlons of life for the re3idenls.'
All our ch8rltsble advlle8 are ulldertoken to further our charitable purpose forthe publlc benefit.
Public b•nellt
Wh•n planning the 8etlvllles for the period the Iru8lees have considerad the Commlsslon'8 guldance
on the public benefit.
Th• trtsstetrg confirm that they have compli•d with the requlrementg of jection 17 of the Charitie5 Act
2011 to have due regard to the publlc benefit guidance publSshed by the ChArlty Comm1881on for
England and Wales.
A¢hl•v•m•nt• and pfrrform•nc•
Durbng the year the ch8rily has helped the communlty wKh educaUon, employment. ¥d￿re and $od¥l
welfare.
Flnanclal r•vhw
Income for th• year was £24,36212022 £2251 and expendrture wgB £27,36212022 £2391. The charfty
had a doficil for Ihe year of £2,49712022 £14
The tharity had negatlve funds of £2,308 al year end duè to an oulstandlng PAYE balance. The
liability ha¥ been reduced since Ihe year end and the trustees hav? tsken ¥tep8 lo Increa8¢ donaUon8
during the current year.
Polley on r•s•rv•s
The IN$lees have establlshèd a policy whervby the unrestricted funds not committed or Invested in
tangible fixed 895ets held by the charlty should be at lea31 six monlhg of the resources expended. Al
these levels the trustees feel that they would be able lo continue the actlvltles of the charity in the
event of a drop In funding or income.
The board vlll endeavour to increase the reserves to Jix months of resources expended.
Structur•. gov•rnante and manag•mgnt
Natur• of governing documont
The charity 18 constituted as a Charftable Incorporated Organi54tion.
Recrultm•nt and wpolntment ol trustees
The charlty is governed by a board of Iruslees who cary out their role on a voluntary baBls. The
members or the charity tru$lees may at any time decide to appolnl a new charfty Iruslee.
Page 2

Afrl Green Contre
TrustgQ8' Report (continued)
Inducthjn tr•lnlng oftru8tees
AJI trustees are given all the relevant advlce and infcThatlon to enable them to carry out thelr dulles.
Major andManagen￿n¢ of thos• nTJks
Cash Ibw r￿k
The ch8ntYs actbvlties expose il pnmarily to the financial risks of ch8nges in inteiest rale$. Interest
bearing assets and liabllttses are held at fixed rale to ensure certalnty of Gash flows.
Page 3

Afri Green Centre
Trustees. Rgport (continued)
ststgmgnt of Tru•to0s' R•8ponBlbllltl•¥
The trustees are responsible for preparing the trustee5' report and the finan¢i81 statements in
accordance with the UnSled Kingdom Accounting Stsndards (United Kingdom Generally Accepted
Accounting Practic•) and applicable law and regulalions.
The law applicable to charfties require$ the Iru$lees to prepare financial staternents lor each finanaal
year ￿lch give a true and fair ￿eW of the state of affairs of the ¢h8rtty and of the incoming resources
and application of resources of the charity for that period. In preparlng these financial slalemenls, the
Iw81ees are required lo..
select $uitsble accounting policies and then apply them con818tenUy'.
observ? the methods and princlples in the Chanlie8 SORP.,
makejudpments and •slimate8 thal are r•asonat4e and Prudent.,
slate whethor appllcable accounting standards have been fc41owed, 8ubled to 4ny malerfal
de￿rtureS disclosed and explained In the flnanclal slalements., and
prèpare the financial stslemenls on the oolng concem basis unless tt18 inapproprlalè to presume
that the ¢harily will conlSnue In bu8lnes8.
The ITu51ee¥ are responsible for keeping proper accounting records that disclose ￿th reasonable
accuracy at any Ilm8 the finanaal po8lllon of the cha￿ty and enable them lo ensure that the financial
statements comply with the Charilles Act 2011. the Charities (Accounts and Report31 Regulation8
2008, and the provisiong of the con$titub"on. The truslges are also r03ponslble for safeguarding th8
869ets of the charity and hence for taking reasonable steps for the prevention and deledion of fraud
and other irregularttles.
The Iruslees are r•$pon3lble for Ihe malnlenance and Inlegflty of the corporate and flnandal
Information included on the charitable companws website. Legislation governing the Preparation and
dl8Bemlnatlon of fin8nclal stat•menlg may dlffer from legijlalion In other Suri8dictlon8.
The annual report was approved by the Irusle•s ol the charlty on 7 February 2024 and signed on Its
behall by..
MrLMSe
Chairman
Page 4

Afri Green Centra
Statsment of Financial Activities for the Year Ended 30 April 2023
Unrestrlcted
fvnds
Total
2023
In¢om• •nd Endowm•nts from:
Donations and legacies
Total Incc4ne
24,865
24,885
24,865
24,865
Exp•ndltur• on:
Charllable aGtivlOes
27,382
27,362
Total exp•nditure
Net expendhurè
27.362
2,497
2.497
N•1 movement in fund8
2,4971
{2,497)
R•¢onclll•tlon of fund•
Total fvnd$ brought forward
Total fund8 carried foThArd
189
189
12
12,308
Unro¥trlci•d
funds
2,308
Totsl
2022
Not•
In¢om• •nd Endov•Thents from:
t)onalions and leggcieg
Totsl Incomè
225
225
225
225
Exp•ndltur• on:
Charftsble activllles
239
239
Total expenditure
239
239
Nel expendlturè
Nel movement In funds
14
14
{141
(141
R•conclllatlon ol fund•
Tol81 fvnds brought forward
Total funds carrled fonyard
203
203
12
189
189
All of the charity's activities derive from continuing operation$ during the above Iwo periods.
The funds breakdown for 2022 is shown In note 12.
The notes on pages 7 10 12 fomi an integral part of these financial statements.
Page 5

Afrl Green Centr•
(Registration number: 1191113)
Balance Sheet as at 30 Aprll 2023
2023
2022
Mol•
Current a8$•ts
Cagh al bank and in hand
1,322
13,630
2.308
189
Cr•dStors: Amounts falllng du• wlthln ong y•ar
Not Ill•bllltlosll•8B•ts
Fund• of th• ch•rlty:
Unrefjtrkt•d Incom• fund•
Unreytricted funds
10
189
2,308
189
TOL91 fund•
12
2,308
189
Th• flnancSal Slalemenls on page8 5 to 12 were approvad by thè trustees, and authort8ed for issue on
7 February 2024 an(1 signed on Ihoir behalf by..
Mr L M Sengi
Chairman
fvls M M Ilambe
Truste•
m￿11￿0
MISS A G Mulopo
Trustee
The notes on pages 7 to 12 fonn an integr81 part of these finanual statements.
Page 6

Afri Green Centre
Notes to the Financial Statements for the Year Ended 30 April 2023
1 Accountlng pollcl•8
Statement of complianc•
The financial statements h8w been prepared in accordance with the second edition of the char￿eS
Statement of Recommended Practice issued in October 2019. the Financial Reporting Standard
applicable in the Unlled Kingdom and Republic of Ireland IFRS 1021 and the Charities Acl 2011.
81818 of pr•p•r•tlon
Afrl Green Centre meets the definition ol a publlc benefit &ntity under FRS 102. The accounts
Ifinancial statements) hav• been prepared under the hi¥lortcal cost convention with kems recogni8ed
al cost or transaction value unless olhen•A8e stated in the relevant nolelsl to these accounts.
Golng conc•rn
The Iru81ee8 con8ider that there are no materi81 uncert8lnlles about the charlty'8 ablllly lo continue 05
golng concern.
Income and •nd0￿￿•nts
Voluntary income includlng donations. gifts. legacies and gr8nts that provlde core fundlng or Are of a
gen8ral nature is r•cogni$ed when the charity has enliilemenl lo the Income. 1118 probable Ih•l the
Income wll be received and the amount can be measured sufficient reliability.
Donatlons •nd leg•¢1•8
Oonalion8 and legacies are reGognlsed on a receivable ba819 then rec¢ipt Is probable and the
amount can be reliably measured.
Exp•ndltur•
All expendllure is recognised onc• there18 a legal or constructive obkg4lion lo that expenditure, rt18
probable settlement 1$ required and the 8mounl can be measured reliably. All costs are gllocated lo
the applicable expenditure heading that aggregate gimllar costs to that ¢ategory. Where costs cannot
be dlredy attributed lo particular heatjings they have been allocated on a basis consislenl wlh the
use of resource¥. with central Staff costg 8llocaled on the basis of time spent, and depreciation
charges allocated on the portlon ol the asset's uge. Other Yupport co3t5 are allocated based on Ihe
spread o131aff cost$.
Ch•rftable actlvltl•s
Charitable expendlture comprises those costs incurred by the ch8rlly in the delivery of aclivStles
and service$ for 11$ benefi¢iarie5. 11 includes both costs that can be allocated directty lo such activrties
and those co818 uf an indirect nature necessary to support them.
Support costs
Support costs include ￿nITal functions and have been allocated lo activity cost categories on a ba618
conslstenl with the use of regources, ex8mple, allocating property costs by floor areas, or per
caplt8, Staff costs by the lime spent and other costs by Ihelr usage.
Pag8 7

Afrf Green Centre
Notss to the Financial Statements for the Year Ended 30 April 2023 (continued)
Govgmanc• Costs
These Include IhE co51s attributable to the charitls compliance conslrtution81 and $18tulory
requirement5, including audit, 8lraleglc management and trustees meetings and reimbursed
•xpen$•s.
Taxatlon
The charity is considered to pass the tests set out in Paragraph 1 Schedule 8 of the Finance Act 2010
and therefore il meets the definition of a charitable company foi UK corporation tax purposes.
Accordingly. the charity 15 potentially exempl from taxation in resped of income or capital gains
received wlthin categorbes covered by Chapter 3 Part 11 of the Corporation Tax Acl 2010 or Section
256 of the Taxation of Chargeable Galns Act 1992, to the extent that such income or gains are
applied ex¢lugively lo eh8rilable purposes.
Cash and ca•h •qulval•nts
Cash and cash equivalents comprise cash on hand and call deposits. and other short-term hlghty
liquid investments that are re•dlly ¢onvertiblè lo a known amount of ca$h and are subiecl lo an
insignificant nsk of change in value.
Borrowlng•
Inlerest-bearing borrowing& are initially recorded at fair value. n•1 of Iransacb'on costs.
Inlere81-bearing borrowngs are subsequently carried at amortised cost, the difference be￿een
the proceed5, nel of Iran8aclion costs, and the amount due on redemptron being recognlsed ¥B a
charg• lo the Slalemenl of Financial Activitie$ over the pthod of the relevant l)orrowng.
Interest expense is recogniged on the basls of the effective intw?$t molhod and 18 Induded in Interest
payable and $im118r charges.
Borrowings are classlled as current1Sabllitles unless thè charlty has an unconditional right lo deler
settlement of the liability for 8t le8St tsvelve months after the reporting dale.
Fund structur•
Unreglrlcled income lunds are general funds that are available for use 81 the tru8lees dlscreilon in
fvrtherance of the objectives of the ¢harily.
Pen•ion• and oth•r post rotlrnm•nt obllgatlons
The charity operates a defined contribution penslon Scheme vknich 18 a penslon plan under vthlch
fixed conlribubon$ are paid into a pension fund and the charrty has no legal or eonslructlve obligation
to pay further contributions even rf the fund doe5 not hold sufficient a5set5 to pay all employees the
benefits relating lo employee servic? in the current and prfor pertods.
Contributions lo definod contribution plan8 are recognlsed in the Statement of Financial Activities
when they are due. 11 contribution payments exceed the contribution due for service, the excess IS
recognised as a prepayment.
Page 8

Afri Green Centre
Notes to tho Financial Slatements for the Year Ended 30 April 2023 (continued)
Flnancial In•trum9nts
Cla$slllc•llon
Finan￿al assets and finanaal liabl1￿e$ are recognised vthen the charity becomes a party lo the
ontractual provisions of the instrument.
Financial liabilities and equity instruments are classffled according lo the subslance of the contractual
arrangements ente￿d into. An equity instrumentlg any contract that evid8nG88 a resldual interest in
the a55ets of the charity after deducltrng all of ils liabilits"es.
R•cognltlon and m•asur•m•nt
Aji rinanGial assets and IBbililie8 are Inlllally measured gt transaclion price {induding Iran$a¢tion
coslsl. except for those financial 88gets cl898lfled as al fair valve Ihrough profil or loss. vthich are
inrtially measured at fair value (which Is normally the transaction prlce exdudlng Iransactlon coslsl,
unle55 the arrangement conslilules a financlng transaction. If an arrangement conslilute$ a flnanclng
Irangactlon, the financbal asset or Ilnanaal liability is measured al the present value of tho future
payment8 dlscounted at a m¥rket rale of Snlerest for a slmllar debt instrument.
Financial asgéts and liabiliti•¥ are onty offset in the statement d financial posllon %then, and only
en there exists a legally enforceable right to set off the recognised arnounls and the tharity intends
ellher lo jettle on & net basis, or lo reall8e the asset and Jettle the liability simultaneously.
Finanoal a$8els ai• derecognlsed then and onty v￿n al the contractual rlghls lo the cash flows
from the financial a88el expire or are Settled. bl the charity transfers lo another party $ub8lanllally all
of the rt$k8 and rewards ol ownershlp of the finanaal asset, or cl the ch8rily, desprte having retained
Somg, bul not all, $ignlficanl rtsks and rewards ol ownership, has Ir8n8ferred control of the asset lo
nolher paty.
Flnanclal liablllt4•5 are dereco9ni$ed only when the obligats'on ¥pecified in the conlracl is dlscharged,
cancelled or explres.
2 Incom• from donatlons and l•ga¢l••
Unr•8trlct•d
funds
General
Total
fund•
Donations and legacies.,
Donations from Indlvldu81$
24,665
24.865
To¢01 for 2023
24,865
24,865
Tot41 for 2022
225
225
3 Expendfture on charitabl• actlv5tl•s
Pago 9

Afri Green Centre
Notes to the Financial Statements for the Y•ar Ended 30 April 2023 (continued
Unr•8trlctsd
Total
fund8
O•noral
Not•
Staff ¢08t8
Allocated support C0818
Governance costs
26,527
745
90
26,527
745
90
Total for 2023
27.362
27,362
Total for 2022
239
239
4 Analy8lB of gov•rnanc8 •nd Siyport ¢08ts
Governanc• colts
Unr••trlGt•d
lunds
G•n•rJl
Totsl
fund•
Audlt fees
Other lees paid to audltors
Total for 21123
90
90
90
90
Total lor 2022
so
so
5 Tru•t••? r•ffluner•tlon and expen•e•
No trustees, nor any persons connected wlth them, have rocoived any remuneration fmm thè charity
during the year.
No trustees havo r•¢elve(18ny relmbursed expen8e8 or any other baneflls from the Ghgrliy during the
year.
6 Staff costs
The aggregate payroll costs were as lollows..
2023
staff costs durlng the year
Wages and salarie5
Pen3ion costs
26,269
258
26,527
Page 10

Afri Green Centre
Notes to the Financial Statemonts for the Year Ended 30 April 2023 (continued
No employee rec6lved emoluments gf more than £60,000 during the year
7 Audllorn. remunorntlon
8 Taxatlon
The Gharity Is a wlstered chadty and18 therefore exempl from taxation.
9 Ci•h and c••h 8qulval•nts
2023
2022
Cgsh al bank
1,322
189
10 Crodltor•". •mounts falllng TArfthln on• y••r
2023
Other taxation and Social •ecurtty
Other credltors
3,028
602
3,630
11 P•n¥lon •fid oth•r •ch•m•8
D•fln•d eontrlbutlon p•n•lon •ch•m•
The charity operates a deflned conlribulbon penslon Scheme. The penslon cost charge lor the year
represents conlribution8 pay8ble by the charity lo the scheme and 8mounled lo £25812022 - £NS11.
12 Fund•
Balance •t 1
May 2022
Incomlng
RoioufC••
expgndod
Balanu It 30
Aprll 2023
Vnre•trlctsd fund*
General
189
27,362
2,308
Balanco at 1
May 2021
Incomlng
rg$ourc
Re8ourco8
•xp•nd•d
8alanco at 30
April 2022
Unrnstrlcted funds
General
203
239
189
Page 11

Afri Groon Centre
Notes to the Financial Statements for the Year Ended 30 April 2023 (contlnuod)
13 Analysi¥ of Th•t ••¥•ts b•twwn lund8
Unrn8trl¢t•d
funds
G•n•ral
Total fund•
al 30 Aprll
2023
Current assÈl$
cu￿eftt liablljtlès
1,322
13,6301
1,322
13.8301
Total net a$8el8
12,308
12,308
Unrn8trlct•d
fundj
G•Mrnl
Total fund¥
at 30 Aprll
2022
Current aasets
189
189
14 An•ty811 ol n•t fund•
At1M•y
2022
Flnanclng
c••h flow•
At 30 Aprll
2023
Cash al bank and In hand
189
1.133
1.322
Net debt
189
1,133
1,322
16 R•latsd party tran••ctlon8
Page 12

Afri Green Centra
Statement of Financial Activities by fund for the Year Ended 30 April 2023
Totsl
Total
UnrestrlcI￿ Unrtrstrfctsd
Funds
Funds
2023
2022
Incomfj and Endowments from:
Donations and legacieg
Total Income
24,865
225
225
Exp•ndStur• on:
Charftable activibes
27,362
239
Total ex￿nditure
Net &Kpenditure
Nat mov6ment In funds
27,382
239
2,497
14
(2,4971
1141
Reconclll•tlon of fund•
Total fvnd8 brought forward
Tol81 funds carrled lorward
189
203
189
This page does nol forni part of the statutory financial statements.
Page 13

Afri Green Centro
Detailed Statement of Financial Activities for the Year Ended 30 Aprll 2023
Total
2023
Total
2022
Incomo and Endowmont• from:
D￿ationS and legacies lanalysed below)
T¢)tal Income
225
24,865
225
Expendltura on:
Charitable advlties lanafy¥ed below)
Total 8xpendltur•
Net expendltum
Nel movement in funds
27,362
239
27.382
239
14
12,4971
{141
R•conclll•tlon ol fund•
Total funds brought forword
Total frJnd8 carried fornard
189
203
189
Thig page does not forni part of the statutory financial statements.
Page 14

Afri Green Centre
Dotalled Slatement of Financial Activiti88 for the Year Ended 30 April 2023
(contlnued
Tolal
2023
Total
2022
Donatlons •ndl•qacl•s
Appeals and donations
24,865
225
24,865
225
Ch•rltabl• a¢tfvltl•s
Dlrect costs
Wages and $al•rl•8
Staff penslon8 (Defined contributionl- pen81on 8cheme 1
Printing, postage and stallonory
Travel and 8ub8istence
Aceountancy fees
14241
{26.2691
2581
1151
13061
90
1421
{147)
50
27,362
239
This page does not fonn part of the slatuiory financial statements.
Page 15