**CHARITY REGISTRATION NUMBER: 1198945** 

# **EMPOWERING COMMUNITIES FOR LIFE Unaudited Financial Statements** 

## **15 March 2025** 

## **K B M UK LIMITED** 

Chartered Certified Accountants 

1 Concord Business Centre Concord Road London UK W3 0TJ 



## **EMPOWERING COMMUNITIES FOR LIFE** 

## **Financial Statements** 

## **Year ended 15 March 2025** 

||**Page**|
|---|---|
|Trustees' annual report|**1**|
|Statement of financial activities|**3**|
|Statement of financial position|**4**|
|Statement of cash flows|**5**|
|Notes to the financial statements|**6**|





## **EMPOWERING COMMUNITIES FOR LIFE** 

**Trustees' Annual Report** 

## **Year ended 15 March 2025** 

The trustees present their report and the unaudited financial statements of the charity for the year ended 15 March 2025. 

## **Reference and administrative details** 

**Registered charity name** EMPOWERING COMMUNITIES FOR LIFE **Charity registration number** 1198945 **Principal office** 8 Perry Vale Forest Hill London SE23 2LD England 

## **The trustees** 

Dr L Ricketts Ms Z Campbell Dr S Ahmed **Accountants** K B M UK Limited Chartered Certified Accountants 1 Concord Business Centre Concord Road London UK W3 0TJ 

## **Structure, governance and management** 

Empowering Communities For Life is charitable incorporated organisation, were incorporated on 12 May 2022. 

The day to day running of the charity is led by managing trustee, Dr Laura Ricketts who manages the daily activities of the charity and management related tasks. Dr Ricketts also participates in fundraising for the charity and travels to places where charitable activities are undertaken. 

**1** 



## **EMPOWERING COMMUNITIES FOR LIFE** 

**Trustees' Annual Report** _**(continued)**_ 

## **Year ended 15 March 2025** 

## **Objectives and activities** 

Empowering Communities For Life (ECFL) is a charity that values education, equality, inclusivity and health well-being principles. Registered 12 May 2022, ECFL has been working intimately with a country in western Africa, The Gambia. Poverty, physical/ mental ill-health, lack of educational resources and limited support for children with Special Educational Needs (SEN). 

The main objectives of the charity are, 

The prevention and relieve of poverty not exclusively in the UK and The Gambia by providing grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty. 

Promote and protect mental health for the public benefit by the provision of support to people in the maintenance and recovery of mental ill health and the promotion of the understanding of metal health through the education of people who suffer from mental ill-health. 

## **Achievements and performance** 

In the year 2024 - 2025, charity has collected donation from individuals to fund and support its activities and projects within UK and The Gambia. 

## **Financial review** 

The Charity received donation and funds £2,152 during the period. Total outgoing resources amounted to £2,239 of which £1,879 was expended on charitable activities and £360 on the costs of running the office and on other Governance costs. 

The trustees' annual report was approved on 07.12.25 and signed on behalf of the board of trustees by: 


Dr L Ricketts Trustee 

**2** 



## **EMPOWERING COMMUNITIES FOR LIFE** 

## **Statement of Financial Activities** 

## **Year ended 15 March 2025** 

|||**2025**|**2025**|2024|
|---|---|---|---|---|
|||Unrestricted|||
|||funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|£|
|**Income and endowments**|||||
|Donations and legacies|**4**|2,152|2,152|4,920|
|||`———————`|`———————`|`———————`|
|**Total income**||2,152|2,152|4,920|
|||`=======`|`=======`|`=======`|
|**Expenditure**|||||
|Expenditure on raising funds:|||||
|Costs of raising donations and legacies|**5**|1,209|1,209|320|
|Expenditure on charitable activities|**6,7**|1,030|1,030|4,650|
|||`———————`|`———————`|`———————`|
|**Total expenditure**||2,239|2,239|4,970|
|||`=======`|`=======`|`=======`|
|||`———————`|`———————`|`———————`|
|**Net expenditure and net movement in funds**||(87)|(87)|(50)|
|||`=======`|`=======`|`=======`|
|**Reconciliation of funds**|||||
|Total funds brought forward||(17)|(17)|33|
|||`———————`|`———————`|`———————`|
|**Total funds carried forward**||(104)|(104)|(17)|
|||`=======`|`=======`|`=======`|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

**The notes on pages 6 to 9 form part of these financial statements.** 

**3** 



## **EMPOWERING COMMUNITIES FOR LIFE** 

## **Statement of Financial Position** 

## **15 March 2025** 

|||**2025**|2024|
|---|---|---|---|
||**Note**|**£**|£|
|**Current assets**||||
|Cash at bank and in hand||256|343|
|**Creditors: amounts falling due within one year**|**10**|360|360|
|||`————`|`————`|
|**Net current liabilities**||104|17|
|||`————`|`————`|
|**Total assets less current liabilities**||(104)|(17)|
|||`————`|`————`|
|**Net liabilities**||(104)|(17)|
|||`====`|`====`|
|**Funds of the charity**||||
|Unrestricted funds||(104)|(17)|
|||`————`|`————`|
|**Total charity funds**|**11**|(104)|(17)|
|||`====`|`====`|



These financial statements were approved by the board of trustees and authorised for issue on 07.12.25 , and are signed on behalf of the board by: 


Dr L Ricketts Trustee 

**The notes on pages 6 to 9 form part of these financial statements.** 

**4** 



## **EMPOWERING COMMUNITIES FOR LIFE** 

## **Statement of Cash Flows** 

## **Year ended 15 March 2025** 

||**2025**|2024|
|---|---|---|
||**£**|£|
|**Cash flows from operating activities**|||
|Net expenditure|(87)|(50)|
|_Adjustments for:_|||
|Accrued expenses|–|180|
||`————`|`————`|
|Cash generated from operations|(87)|130|
||`————`|`————`|
|Net cash (used in)/from operating activities|(87)|130|
||`====`|`====`|
|**Net (decrease)/increase in cash and cash equivalents**|(87)|130|
|**Cash and cash equivalents at beginning of year**|343|213|
||`————`|`————`|
|**Cash and cash equivalents at end of year**|256|343|
||`====`|`====`|



**The notes on pages 6 to 9 form part of these financial statements.** 

**5** 



**EMPOWERING COMMUNITIES FOR LIFE** 

## **Notes to the Financial Statements** 

## **Year ended 15 March 2025** 

## **1. General information** 

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 8 Perry Vale, Froest Hill, London, SE23 2LD, England. 

## **2. Statement of compliance** 

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. 

## **3. Accounting policies** 

## **Basis of preparation** 

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. 

The financial statements are prepared in sterling, which is the functional currency of the entity. 

## **Going concern** 

There are no material uncertainties about the charity's ability to continue. 

## **Judgements and key sources of estimation uncertainty** 

There are no material uncertainties about the charity's ability to continue. 

## **Fund accounting** 

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. 

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. 

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. 

**6** 



## **EMPOWERING COMMUNITIES FOR LIFE** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 15 March 2025** 

**3. Accounting policies** _**(continued)**_ 

## **Incoming resources** 

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: 

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

- legacy income is recognised when receipt is probable and entitlement is established. 

- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. 

- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 

## **Resources expended** 

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: 

- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods. 

- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 

- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. 

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. 

## **4. Donations and legacies** 

|**Donations and legacies**|||||
|---|---|---|---|---|
||Unrestricted**Total Funds**||Unrestricted|Total Funds|
||Funds|**2025**|Funds|2024|
||£|**£**|£|£|
|**Donations**|||||
|Donations received|2,152|2,152|4,920|4,920|
||`=======`|`=======`|`=======`|`=======`|



**7** 



## **EMPOWERING COMMUNITIES FOR LIFE** 

**Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 15 March 2025** 

## **5. Costs of raising donations and legacies** 

||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2025**|Funds|2024|
||£|**£**|£|£|
|Costs of raising donations and legacies|||||
|- Donations|1,209|1,209|320|320|
||`=======`|`=======`|`====`|`====`|



## **6. Expenditure on charitable activities by fund type** 

||Unrestricted**Total Funds**|Unrestricted**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2025**|Funds|2024|
||£|**£**|£|£|
|Charitable activities|670|670|4,450|4,450|
|Support costs|360|360|200|200|
||`———————`|`———————`|`———————`|`———————`|
||1,030|1,030|4,650|4,650|
||`=======`|`=======`|`=======`|`=======`|



## **7. Expenditure on charitable activities by activity type** 

||Activities||||
|---|---|---|---|---|
||undertaken||**Total funds**|Total fund|
||directly Support costs||**2025**|2024|
||£|£|**£**|£|
|Charitable activities|670|–|670|4,450|
|Governance costs|–|360|360|200|
||`————`|`————`|`———————`|`———————`|
||670|360|1,030|4,650|
||`====`|`====`|`=======`|`=======`|



## **8. Staff costs** 

The average head count of employees during the year was Nil (2024: Nil). 

No employee received employee benefits of more than £60,000 during the year (2024: Nil). 

## **9. Trustee remuneration and expenses** 

No salaries or wages have been paid to employees, including the members of the committee, during the year. The Trustees received no remuneration or expenses for acting as trustees. 

During the year the total of expense reimbursed to the trustees, incurred in the course of acting as members of the charity, amounted to £Nil. 

## **10. Creditors: amounts falling due within one year** 

Accruals and deferred income 

**2025** 2024 **£** £ 360 360 `==== ====` 

**8** 



## **EMPOWERING COMMUNITIES FOR LIFE** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 15 March 2025** 

## **11. Analysis of charitable funds** 

||**Unrestricted funds**|||||||
|---|---|---|---|---|---|---|---|
|||At|||||**At**|
|||16 March 202||||**15 March 202**||
|||4|Income||Expenditure||**5**|
|||£||£|£||£|
||General funds|(17)|<br>2,152||(2,239)||(104)|
|||`====`|`=======`||`=======`||`====`|
|||At|||||At|
|||16 March 202||||15 March 202||
|||3|Income||Expenditure||4|
|||£||£|£||£|
||General funds|33|4,920||(4,970)||(17)|
|||`====`|`=======`||`=======`||`====`|
|**12.**|**Analysis of net assets between funds**|||||||
||||||Unrestricted|<br>**Total Funds**||
||||||Funds||**2025**|
||||||£||**£**|
||Current assets||||256||256|
||Creditors less than 1 year||||(360)||(360)|
||||||`————`||`————`|
||**Net liabilities**||||(104)||(104)|
||||||`====`||`====`|
||||||Unrestricted|<br>Total Funds||
||||||Funds||2024|
||||||£||£|
||Current assets||||343||343|
||Creditors less than 1 year||||(360)||(360)|
||||||`————`||`————`|
||**Net liabilities**||||(17)||(17)|
||||||`====`||`====`|
|**13.**|**Analysis of changes in net debt**|||||||
||||At|||**At**||
||||16 Mar|2024|Cash flows|**15 Mar**|**2025**|
|||||£|£||**£**|
||Cash at bank and in hand|||343|(87)||256|
|||||`====`|`====`||`====`|



**9**