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2023-11-29-accounts

Light up Black and African Heritage Calderdale

Charity number 1199784

Annual Report and Financial Statements for the period 26 July 2022 to 30 November 2023

Light up Black and African Heritage Calderdale

Annual Report and Financial Statements

for the period 26 July 2022 to 30 November 2023

Contents Page
Trustees' report 2 to 5
Examiner's report 6
Receipts and payments account 7
Statement of assets and liabilities 8
Notes to the accounts 9 to 11

Prepared by West Yorkshire Community Accountancy Service CIO

1

Light up Black and African Heritage Calderdale

Trustees' report for the period 26 July 2022 to 30 November 2023

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Bilikisu Eleyinmi Nyarai Faith Nyamakanga Amaka Akabuo Folashade Ifekoya Muyinat Kadiri Brown Giwa Oladunni Adebayo

Olabisi Bamiduro

Chair Appointed 22 July 2022 Secretary Appointed 22 July 2022 Treasure Appointed 22 July 2022 Welfare Manager Appointed 22 July 2022 Project Outreach Appointed 22 July 2022 Appointed 22 July 2022 Resigned 20 May 2023 Appointed 22 July 2022 Resigned 30 June 2023 Appointed 22 July 2022 Resigned 23 March 2023

Charity number

1199784

Registered in England and Wales

Registered and principal address

Bankers

New Testament Church National Westminster Bank PLC 28 Akeds Road 250 Bishopsgate Halifax London HX1 2TR EC2M 4AA

Independent examiner

E J Beverley FCCA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 22 July 2022 and is governed by a constitution.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the trustees at a duly convened meeting.

2

Light up Black and African Heritage Calderdale

Trustees' report (continued) for the period 26 July 2022 to 30 November 2023

Objectives and activities

The charity's objects

To promote social inclusion for the public benefit of people in Calderdale, UK who are socially excluded on the grounds of their ethnic origin, religion, belief or creed to relieve the needs of such people and assist them to integrate into society, in particular, by providing:

The charity's main activities

LightUpBahc is committed to breaking barriers, improving lives, promoting participation and community cohesion.

LightUpBahc provides information, advice and support to individuals who face disadvantages, are unemployed or under employed, are on low income, have no skills or low skills, suffer from lack of confidence, face social isolation or exclusion or suffer from mental health issues.

Beneficiaries of our services are people of African descent, Black & Minority Ethnic communities, and members of the general public. This include Families with Children and young people who are Not in Employment, Education or Training, people over 50 years old who are unemployed, unemployed single parents, and refugees and asylum seekers.

We facilitate a better understanding of African culture and heritage within our local community by organising African cultural and social events to promote and raise the profile of African community.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular welfare and the prevention of poverty.

Achievements and performance

2 Awards and Recognition

3

Light up Black and African Heritage Calderdale

Trustees' report (continued) for the period 26 July 2022 to 30 November 2023

Achievements and performance (continued)

4 Educational and Cultural Programs

5 Community Support and Outreach

6 Impact and Success Stories

7 Future Plans

This report highlights the significant achievements and performance of Light Up Black and African Heritage Calderdale over the past year, showcasing our growth, recognition, and dedication to supporting and enriching the community.

4

Light up Black and African Heritage Calderdale

Trustees' report (continued) for the period 26 July 2022 to 30 November 2023

Financial review

The net receipts for the period were £54,050, including net receipts of £9,205 on unrestricted funds and net receipts of £44,845 on restricted funds after transfers.

Reserves policy

The charity's free reserves, at the year end were £9,205.

The trustees have not adopted a reserves policy.

Approved by the board of trustees on 30/10/2024

Bilikisu Eleyinmi (Trustee)

5

Light up Black and African Heritage Calderdale

Independent examiner's qualified report to the trustees of Light up Black and African Heritage Calderdale

I report to the charity trustees on my examination of the accounts of the CIO for the period 26 July 2022 to 30 November 2023, which are set out on pages 7 to 11.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. 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.

Independent examiner's statement - matter of concern identified

I have completed my examination. I have identified matters of concern that give me reasonable cause to believe that:

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act;

The accounting records kept by the charity were not sufficient to show the financial position of the charity in that restricted and unrestricted funds had not been accounted for separately making it impossible to establish the position of the unrestricted reserves.

Remedial work has been carried out with the trustees to allocate costs between the restricted funds as the trustees have the knowledge of the projects undertaken. The trustee are now aware of the records they need to keep and will take steps to do this going forward.

2 The accounts prepared do accord with the amended records.

I confirm that there are 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.

E J Beverley FCCA

30/10/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

6

Light up Black and African Heritage Calderdale

Receipts and payments account

for the period 26 July 2022 to 30 November 2023

Notes
2023
Unrestricted
funds
£
Receipts
Grants and donations
(2)
1,728
Fundraising
203
Sundry income
750
Transfer on incorporation
(3)
6,618
Total receipts
9,299
Payments
Shopping vouchers to relieve proverty
-
Activity costs
-
Equipment
-
Harship fund payments
54
Volunteer expenses
-
Marketing
20
Insurance
20
Travel expenses
-
Grant repayment
-
Total payments
94
Net receipts / (payments)
9,205
Fund balances brought forward
-
Fund balances carried forward
(4)
9,205
2023
Restricted
funds
£
60,476
-
-
19,413
79,889
19,845
7,968
1,356
3,427
1,127
350
105
78
788
35,044
44,845
-
44,845
2023
Total
funds
£
62,204
203
750
26,031
89,188
19,845
7,968
1,356
3,481
1,127
370
125
78
788
35,138
54,050
-
54,050

7

Light up Black and African Heritage Calderdale Statement of assets and liabilities

as at 30 November 2023
2023
2023
Unrestricted
Restricted
£
£
Cash funds
Cash at bank
9,205
44,845
Cash in hand
-
-
Total cash funds
9,205
44,845
Liabilities
Creditors - amount paid out by trustees on behalf of the charity still to be claimed
Accruals
2023
Total
£
54,050
-
54,050
2023
£
13,171
2,322
15,493

The financial statements were approved by the board of trustees on 30/10/2024

Bilikisu Eleyinmi (Trustee)

8

Notes to the accounts

Light up Black and African Heritage Calderdale

for the period 26 July 2022 to 30 November 2023

1 Accounting policies

Basis of accounting

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

2 Grants and donations
Grants received by the CIO:
Community Foundation (CFFC)
Cheshire Community Foundation
Calderdale MBC
Leeds Older Peoples Forum
Volition Leeds
Groundwork
West Yorkshire CA
Together We Grow
Other donations
3 Transfer from unincorporated association
Grant balances from unincorporated association:
Community Foundation (CFFC)
Critical Social
Other donations
2023
Unrestricted
funds
£
-
-
-
-
-
-
-
-
1,728
1,728
2023
Unrestricted
funds
£
-
-
6,618
6,618
2023
Restricted
funds
£
42,898
2,000
2,810
6,000
3,100
1,000
2,418
250
-
60,476
2023
Restricted
funds
£
17,131
2,282
-
19,413
2023
Total
funds
£
42,898
2,000
2,810
6,000
3,100
1,000
2,418
250
1,728
62,204
2023
Total
funds
£
17,131
2,282
6618
26,031

9

Light up Black and African Heritage Calderdale

Notes to the accounts continued

for the period 26 July 2022 to 30 November 2023

4 Restricted funds
CFFC - Cost of living July 22 b/fwd
CFFC - Household support
CFFC - Cost of Living
CFFC - Communities in Crisis
CFFC - Healthy holidays
CFFC - Cost of Living 2
Cheshire Community Foundation
Calderdale MBC
Leeds Older Peoples Forum
Volition Leeds
Groundwork
West Yorkshire CA
Together We Grow
Critical Social b/fwd
CFFC - GVC fund b/fwd
CFFC - Cost of living May 22 b/fwd
Leeds Older Peoples - HSF
CFFC - Ray of Hope
CFFC - Emotional health and
wellbeing
CFFC - Building community
connections b/fwd
Balance b/f
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Incoming
£
8,000
3,000
5,420
3,000
654
10,950
17,374
2,000
2,810
1,000
3,100
1,000
2,418
250
3,500
2,282
3,131
2,500
5,000
2,500
79,889
Outgoing
£
7,708
2,890
-
2,578
627
6,417
949
1,123
69
941
3,100
286
1,735
-
-
-
-
2,500
2,385
1,736
35,044
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Balance c/f
£
292
110
5,420
422
27
4,533
16,425
877
2,741
59
-
714
683
250
3,500
2,282
3,131
-
2,615
764
44,845

Fund name

Purpose of restriction

CFFC - Cost of living July 22 b/fwd To provide cost of living support CFFC - Household support Towards providing household support costs CFFC - Emotional health and To provide children's activities wellbeing CFFC - Cost of Living Towards providing emergency cost of living payments CFFC - Communities in Crisis To provide cost of living support CFFC - Healthy holidays Towards providing 500 places for holiday activities CFFC - Cost of Living 2 Towards providing food vouchers and £700 for volunteer expenses Cheshire Community Foundation To provide activity and wellbeing sessions Calderdale MBC Towards boxing and basketball equipment and room hire Leeds Older Peoples Forum To provide cost of living support Volition Leeds To provide equipment and food vouchers Groundwork Hardship fund to provide vouchers West Yorkshire CA To purchase sports equipment Together We Grow Towards gardening projects CFFC - Building community Building Communities work providing activities in central Halifax connections b/fwd Critical Social b/fwd To celebrate African Independence CFFC - GVC fund b/fwd To deliver sports and healthy activities CFFC - Cost of living May 22 b/fwd Cost of living support from the Individual and Families Fund Leeds Older Peoples - HSF To provide cost of living support vouchers CFFC - Ray of Hope To provide families with food vouchers and £100 for volunteer costs

10

Light up Black and African Heritage Calderdale

Notes to the accounts continued

for the period 26 July 2022 to 30 November 2023

5 Related party transactions

Trustee expenses

No trustee received any expenses during this period.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this period.

11