# **UNAUDITED FINANCIAL STATEMENTS YEAR ENDED 31[st] DECEMBER 2024**
# **FOR**
**Legacy Of Windrush Descendants and Friends**
**LEGACY OF WINDRUSH DESCENDANTS AND FRIENDS CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2024.**
||**Page**|
|---|---|
|Organisation information|2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Statement of Financial Position|5|
|Notes to the Financial Statements|6|
_**P a g e | 1**_
**LEGACY OF WINDRUSH DESCENDANTS AND FRIENDS**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[st] DECEMBER 2024.**
## **LEGACY OF WINDRUSH DESCENDANTS AND FRIENDS Organisation Information as at period ended 31[st] December 2024 Organisation Name LEGACY OF WINDRUSH DESCENDANTS AND FRIENDS**
**Registered address** 83 Brookfield Road Bedford United Kingdom MK41 9LL **Trustees**
1.Peter Clyde Stapleton JP, Chair 2. Corrine Mason* 3. Patricia Clarke 4. Claire Turpin 5. Jason Lawrence 6. Esron Campbell 7. Michelle Balach-Ali 8. Pauline Stepney
**Bankers** Unity trust Bank PO Box 7193 Planetary Road Willenhall WV1 9DG
## **Independent examiner**
Mr BM Makamba, MSc (Finacc), BAcc (Hons), CIMA dip 27 Church farm Avenue Wilstead Bedford Bedfordshire MK45 3FA
_**P a g e | 2**_
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF**
**LEGACY OF WINDRUSH DESCENDANTS AND FRIENDS**
Report to the LEGACY OF WINDRUSH DESCENDANTS AND FRIENDS Organisation on accounts for the year ended 31[st] December 2024, set out on pages 4 to 9.
I report to the Trustees on my examination of the accounts of the above organisation for the year ended 31 December 2024.
As the Trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”). I report in respect of my examination of the organisation’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect,
- the accounting records were not kept in accordance with section 130 of the Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 to enable a proper understanding of the accounts to be reached. Signed:
**Mr BM Makamba** , MSc (Finacc), B.Acc (Hons), CIMA dip 27 Church farm Avenue Wilstead Bedford Bedfordshire MK45 3FA Date: 30/01/2026
_**P a g e | 3**_
## **LEGACY OF WINDRUSH DESCENDANTS AND FRIENDS**
**STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31[st] DECEMBER 2024.**
|**Notes**
**Incoming Resources**
**Income from generated funds:**
**Voluntary income:**
1c
Donations, grants, and legacies
Income resources: charitable activities
2
Other trading activities
Investment income
**Total Incoming Resources**
**Resources expended**
1d
**Raising funds -**
(Costs of generating voluntary income)
Charitable activities (projects delivery costs)
7
Governance costs
1d
**Total expended resources**
**Net income/(expenditure) before**
**investment gains/(losses)**
Net gains/(losses) on investments
**Net income/(expenditure)**
**Extraordinary items**
**Other recognised gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
Other gains/(losses)
Net movement in funds
5
Reconciliation of funds:
Total funds brought forward
**Total funds carried forward**
**5**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total**
**Funds**
**Prior**
**year**
**Funds**
**2024**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
-
1,981
-
1,981
30,060
0
-
-
0
-
-
-
-
-
-
-
-
-
-
-|
|---|---|
||**0**
**1,981**
**0**
**1,981**
**30,060**|
||-
-
-
-
-
147
4,844
-
4,992
28,564
250
-
-
250
300|
||**397**
**4,844**
**0**
**5,242**
**28,864**|
||-397
-2,863
0
-3,261
1,196
-
-
-
-
-|
||-397
-2,863
0
-3,261
1,196
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||-397
-2,863
0
-3,261
1,196
0
7,251
-
7,251
6,055|
||**-397**
**4,388**
**0**
**3,990**
**7,251**|
_The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities._
_**P a g e | 4**_
**LEGACY OF WINDRUSH DESCENDANTS AND FRIENDS STATEMENT OF FINANCIAL POSITION AS AT 31[ST] DECEMBER 2024.**
|Notes
**Non-CURRENT ASSETS**
Tangible assets
1e,6
**CURRENT ASSETS**
Cash at Bank
Others
Total current assets
**CURRENT LIABILITIES**
Creditors
1d
**Net Current assets**
**NET ASSETS**
1e
**FUNDS OF THE CHARITY**
**Endowment Funds**
**Unrestricted funds**
1b,7
Designated funds
Revaluation funds
Reserve funds
General funds
**Restricted funds**
1b,7
**TOTAL FUNDS**|3,990
-|**Total**
**Funds**
**2024**
**£**
0
3,990
-
3,990|7,251
-|**Total**
**Funds**
**2023**
**£**
0
7,251
-
7,251|
|---|---|---|---|---|
||-
-
-
-398||-
-
-
-1,654||
|||3,990||7,251|
|||-
-398
4,388||-
-1,654
8,905|
||||||
|||3,990||7,251|
The financial statements summarise the transactions of the entity and disclose the net assets at the disposal of the Trustees. These accounts are prepared in accordance with the special provisions of Part VII of the Companies Act 1985 relating to small entities.
These financial statements were approved by the Trustees on ___30/01/2026________ and signed on its behalf by:
## Peter Clyde Stapleton JP
____________________________________
**Chair of Trustees**
_**P a g e | 5**_
**LEGACY OF WINDRUSH DESCENDANTS AND FRIENDS**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2024.**
## **1. ACCOUNTING POLICIES**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.
## **(a) Basis of accounting**
The financial statements have been prepared under the historical cost convention.
## **(b) Fund accounting**
- Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
- Designated funds are unrestricted funds earmarked by the Trustees for specific purposes.
- • Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
## **(c) Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to, and virtually certain to receive, the income and the amount can be quantified with reasonable accuracy. The following policies are applied to specific categories of income:
- Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
- Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
- Items donated for resale are included as incoming resources within activities for generating funds when they are sold.
- Investment income is included when receivable.
- Incoming resources from charitable trading activity are accounted for when earned.
- Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
## **(d) Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
- Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity’s shop.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examiner fees and costs linked to the strategic management of the charity.
- All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.
_**P a g e | 6**_
## **LEGACY OF WINDRUSH DESCENDANTS AND FRIENDS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2024 - CONTINUED**
## **(e) Fixed assets**
Fixed assets (excluding investments) are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £100 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life, which in all cases is estimated at 4 years (25% straight-line method). Impairment reviews are carried out as and when evidence comes to light that that the recoverable amount of a functional fixed asset is below its net book value due to damage, obsolescence, or other relevant factors.
Investments held as fixed assets are revalued at mid-market value at the balance sheet date and the gain or loss taken to the Statement of Financial Activities.
## **2. INCOMING RESOURCES FROM GENERATED FUNDS**
|**INCOMING RESOURCES**
**Voluntary income**
Unison Bedfordshire
Pauline McKnight
M Comerford-Raillo
Bramwell LR
Retired Caribbean Nurses
Bedford Borough Council
Lottery - Main Grants
Bedfordshire and Luton Community
**Total grants**
**Other Income**
**Donation**
**Total Income**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**Total**
**Funds**
**2024**
**2024**
**2024**
**2023**
£
£
£
£
-
500
500
-
-
20
20
-
-
20
20
-
-
20
20
-
-
600
600
-
-
821
821
15450
-
-
-
9555
-
-
-
5000
|
|---|---|
||**0**
**1981**
**1981**
**30005**
**0**
0
0
55
**0**
0
0
0|
||**0**
**1981**
**1981**
**30060**|
_**P a g e | 7**_
**LEGACY OF WINDRUSH DESCENDANTS AND FRIENDS**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2024 - CONTINUED**
## **3. COMMITTEE MEMBERS' REMUNERATION AND BENEFITS**
There were no committee members' remuneration or benefits for the year ended 31st December 2024.
## **4. MOVEMENT IN FUNDS -RESTRICTED FUNDS**
This balance is comprised of the unspent balances of on-going projects. The figures are restricted for use only on their designated projects.
## **5. MOVEMENT IN FUNDS**
**----- Start of picture text -----**
Net
At 01-01- Cash Cash Movement in
2024 Inflow Outflow Funds At 31-12-2024
£ £ £ £
Funds: Restricted
and Unrestricted
Bank 7,251 1,981 5,242 -3,262 3,989
TOTAL FUNDS 7,251 1,981 5,242 -3,262 3,989
**----- End of picture text -----**
## **6. NON-CURRENT ASSET SCHEDULE**
**Schedule of noncurrent assets as at 31/12/2024**
|**Non-current**
**assets**
N/A|**Cost**
0
**0**|**Depreciation**
**Accumulated**
**Depreciation**
**31/12/2024**
0
0
**0**
**0**|**Book Value**
**At**
**31/12/2024**
0|
|---|---|---|---|
||||**0**|
_*Depreciation at 25% per year, straight-line method_
_**P a g e | 8**_
**LEGACY OF WINDRUSH DESCENDANTS AND FRIENDS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2024 - CONTINUED**
## **7. COST OF GENERATING VOLUNTARY INCOME**
|**RESOURCES EXPENDED**
**Costs of generating voluntary income**
**Restricted Funds**
Bank Service Charges
Cari Afrique
Health Inequality
Sound System Launch
The Rush Win75
Life in Transit
Plaques
5 Year Plan
Dementia Event
iLearn International Women's Day
Retired Caribbean Nurses Event
BBC Venue hire and Printing
Big Sunday Dinner
Public Liability Insurance
Misc
Governance- BMM Accounting 2022
**Total resources expended**|**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**
**£**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**Total**
**Funds**
71
0
71
72
-
-
-
5714
-
-
-
320.76
-
-
-
294
-
-
-
3248.94
-
-
-
4105
-
-
-
5638.86
-
-
-
7832
-
534
534
-
60
-
60
-
-
945
945
-
-
1306
1306
-
-
1481
1481
-
-
579
579
-
16
-
16
1337|
|---|---|
||147
4844
4992
28564
250
0
250
300
**397**
**4844**
**5242**
**28864**|
_**P a g e | 9**_
## **LEGACY OF WINDRUSH DESCENDANTS AND FRIENDS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2024 - CONTINUED**
## **8. EMPLOYEE COSTS**
|**31/12/24**|||||
|---|---|---|---|---|
|**PAYE**|**Social**|**security**
**costs**|**Salaries**
**and**
**wages**|**Total**
**Employee**
**Cost**|
|**£**||**£**|**£**|**£**|
|0||0|0|0|
|**0**||**0**|**0**|**0**|
No employee received emoluments of more than £60,000.
The average number of employees during the year, calculated on the basis of full-time equivalents, was as follows: 2022 – 0 employees, 2023 – 0 employees, 2024 – 0 employees. The organisation does not operate any pension scheme as it does not have any employees.
## **….end/….**
_**P a g e | 10**_
## **Legacy Of Windrush Descendants and Friends**
## **Trustees Report December 2024**
Although this was a quieter year, we remained active within the community and continued to work in partnership with a range of organisations. A significant focus of our work involved advocacy for families and children experiencing challenges within the education system. We remain committed to serving the community and have used this quieter period to reflect and plan our next steps. Chairman.
_**P a g e | 11**_