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2024-11-29-accounts

Light up Black and African Heritage Calderdale

Charity number 1199784

Annual Report and Financial Statements

for the year ended 30 November 2024

Light up Black and African Heritage Calderdale

Annual Report and Financial Statements for the year ended 30 November 2024

Contents Page
Trustees' report 2 to 4
Examiner's report 5
Receipts and payments account 6
Statement of assets and liabilities 7
Notes to the accounts 8 to 11

Prepared by West Yorkshire Community Accountancy Service CIO

1

Light up Black and African Heritage Calderdale

Trustees' report for the year ended 30 November 2024

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 Chair Nyarai Faith Nyamakanga Secretary Amaka Akabuo Treasurer Folashade Ifekoya Welfare Manager Muyinat Kadiri Project Outreach 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

Simon Bostrom FCIE 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 year ended 30 November 2024

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 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

During the past year, Light Up Black and African Heritage Charity has made significant strides in supporting and empowering Black and African communities across Halifax and Leeds. Our work has reached hundreds of families and individuals through practical support, cultural celebration, and community development.

1 Food and Fuel Support

2 IT Empowerment Sessions

3

Light up Black and African Heritage Calderdale

Trustees' report (continued) for the year ended 30 November 2024

Achievements and performance (continued)

4 Ongoing Family and Youth Engagement

5 Summer Activities for Families

8 Community Fashion Showcase

Wider Social Impact

Our work continues to reduce isolation, build stronger families, and empower communities. By meeting practical needs and nurturing cultural pride, Light Up Black and African Heritage Charity strengthens the social fabric in both Halifax and Leeds. We have fostered deeper collaboration with local councils, schools, and grassroots organisations, ensuring long-lasting benefits beyond our direct beneficiaries.

Financial review

The net payments for the year were £7,581, including net receipts of £787 on unrestricted funds and net payments of £8,368 on restricted funds.

Reserves policy

Light Up Black and African Heritage Calderdale aims to maintain unrestricted reserves equivalent to at least three months of core operating costs.

The charity's free reserves, at the year end were £9,992.

Approved by the board of trustees on 12/08/2025

Bilikisu Eleyinmi (Trustee)

4

Light up Black and African Heritage Calderdale

Independent examiner's 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 year ended 30 November 2024, which are set out on pages 6 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;

During the year, accounting records had not been maintained at a level to meet the requirements of the Charities Act. However, from October 2024 the trustees did secure support to carry out remedial work to bring the records up to date to enable the year end accounts to be prepared and are currently in a better position to maintain records going forwards.

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.

Simon Bostrom FCIE

19/08/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

5

Light up Black and African Heritage Calderdale

Receipts and payments account

for the year ended 30 November 2024

Notes
2024
Unrestricted
funds
£
Receipts
Grants and donations
(2)
387
Fundraising
400
Sundry income
-
Transfer on incorporation
-
Total receipts
787
Payments
Shopping vouchers to relieve poverty
-
Activity costs
-
Equipment donated to beneficiaries
-
Hardship fund payments
-
DBS checks
-
Volunteer expenses
-
Room hire
-
Marketing
-
Insurance
-
Travel expenses
-
Trip expenses
-
Grant repayment
-
Freelance workers
-
Sundry expenses
-
Accountancy
-
Rent
-
Total payments
-
Net receipts / (payments)
787
Fund balances brought forward
9,205
Fund balances carried forward
(3)
9,992
2024
Restricted
funds
£
75,254
-
579
-
75,833
45,041
6,095
21,544
250
12
117
160
252
1,995
10
3,838
1,219
744
124
1,800
1,000
84,201
(8,368)
44,845
36,477
2024
Total
funds
£
75,641
400
579
-
76,620
45,041
6,095
21,544
250
12
117
160
252
1,995
10
3,838
1,219
744
124
1,800
1,000
84,201
(7,581)
54,050
46,469
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

6

Light up Black and African Heritage Calderdale

Statement of assets and liabilities

as at 30 November 2024
2024
Unrestricted
£
Cash funds
Cash at bank
9,992
Total cash funds
9,992
Liabilities
Creditors
Accruals
2024
Restricted
£
36,477
36,477
2024
Total
£
46,469
46,469
2024
£
1,597
2,440
4,037
2023
Total
£
54,050
54,050

The financial statements were approved by the board of trustees on 12/08/2025

Bilikisu Eleyinmi (Trustee)

7

Light up Black and African Heritage Calderdale

Notes to the accounts

for the year ended 30 November 2024

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.

8

Light up Black and African Heritage Calderdale

Notes to the accounts continued

for the year ended 30 November 2024

2 Grants and donations
Calderdale MBC
Community Foundation (CFFC)
Forum Central
Impact Education
National Lottery
UK Shared Prosperity Fund
Cheshire Community Foundation
Volition Leeds
Groundwork
West Yorkshire CA
Together We Grow
Other donations
3 Restricted funds
Balance b/f
£
292
CFFC - Household support
110
5,420
CFFC - Cost of Living
422
CFFC - Communities in Crisis
27
CFFC - Healthy holidays
4,533
CFFC - Cost of Living 2
16,425
Cheshire Community Foundation
877
Calderdale MBC
2,741
Leeds Older Peoples Forum
-
Groundwork
714
West Yorkshire CA
683
Together We Grow
250
3,500
Critical Social b/fwd
2,282
CFFC - GVC fund b/fwd
3,131
Leeds Older Peoples - HSF
2,615
CFFC - Ray of Hope
764
National Lottery Community Fund
-
Forum Central
59
-
UK Shared Prosperity Fund
-
-
44,845
CFFC - Cost of living July 22
b/fwd
CFFC - Emotional health and
wellbeing
CFFC - Building community
connections b/fwd
Calderdale MBC Black History
Month
Impact Education Equipment for
families
2024
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
387
387
Incoming
£
15,674
12,211
-
-
-
579
-
-
990
-
-
-
-
-
-
-
-
-
29,794
9,500
4,450
2,015
620
75,833
2024
Restricted
funds
£
1,610
27,885
9,500
4,450
29,794
2,015
-
-
-
-
-
75,254
Outgoing
£
14,681
9,806
2,879
22
27
5,112
13,320
35
998
-
250
50
-
-
45
-
2,615
745
20,813
9,559
2,500
444
300
84,201
2024
Total
funds
£
1,610
27,885
9,500
4,450
29,794
2,015
-
-
-
-
-
387
75,641
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2023
Total
funds
£
2,810
42,898
6,000
-
-
-
2,000
3,100
1,000
2,418
250
1,728
62,204
Balance c/f
£
1,285
2,515
2,541
400
-
-
3,105
842
2,733
-
464
633
250
3,500
2,237
3,131
-
19
8,981
-
1,950
1,571
320
36,477

9

Light up Black and African Heritage Calderdale

Notes to the accounts continued

for the year ended 30 November 2024

3 Restricted funds (continued)

Purpose of restriction

Fund name

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 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 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 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 National Lottery Community For the Lightup Digital project Fund Forum Central To provide cost of living support Impact Education Equipment To provide equipment for families (delivery in partnership with The Halifax for families Academy). £1,950 transfer for admin and overhead costs UK Shared Prosperity Fund To run a community fashion show Calderdale MBC Black History For Black History Month events and activities Month

To provide cost of living support To provide equipment for families (delivery in partnership with The Halifax Academy). £1,950 transfer for admin and overhead costs To run a community fashion show For Black History Month events and activities

10

Light up Black and African Heritage Calderdale

Notes to the accounts continued

for the year ended 30 November 2024

4 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Other related party transactions

Other transactions with trustees or related parties
Bilikisu Eleyinmi
Chair
Loans made to the charity,
in the form of payments
from a personal account
Payment for delivery of IT
sessions
Name of trustee
or related party
Relationship to
charity
Description of transaction
2024
£
1,597
1,200
2,797
2023
£
13,171
-
13,171

11

Light up Black and African Heritage Calderdale

Charity number 1199784

Annual Report and Financial Statements

for the year ended 30 November 2024

Light up Black and African Heritage Calderdale

Annual Report and Financial Statements for the year ended 30 November 2024

Contents Page
Trustees' report 2 to 4
Examiner's report 5
Receipts and payments account 6
Statement of assets and liabilities 7
Notes to the accounts 8 to 11

Prepared by West Yorkshire Community Accountancy Service CIO

1

Light up Black and African Heritage Calderdale

Trustees' report for the year ended 30 November 2024

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 Chair Nyarai Faith Nyamakanga Secretary Amaka Akabuo Treasurer Folashade Ifekoya Welfare Manager Muyinat Kadiri Project Outreach 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

Simon Bostrom FCIE 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 year ended 30 November 2024

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 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

During the past year, Light Up Black and African Heritage Charity has made significant strides in supporting and empowering Black and African communities across Halifax and Leeds. Our work has reached hundreds of families and individuals through practical support, cultural celebration, and community development.

1 Food and Fuel Support

2 IT Empowerment Sessions

3

Light up Black and African Heritage Calderdale

Trustees' report (continued) for the year ended 30 November 2024

Achievements and performance (continued)

4 Ongoing Family and Youth Engagement

5 Summer Activities for Families

8 Community Fashion Showcase

Wider Social Impact

Our work continues to reduce isolation, build stronger families, and empower communities. By meeting practical needs and nurturing cultural pride, Light Up Black and African Heritage Charity strengthens the social fabric in both Halifax and Leeds. We have fostered deeper collaboration with local councils, schools, and grassroots organisations, ensuring long-lasting benefits beyond our direct beneficiaries.

Financial review

The net payments for the year were £7,581, including net receipts of £787 on unrestricted funds and net payments of £8,368 on restricted funds.

Reserves policy

Light Up Black and African Heritage Calderdale aims to maintain unrestricted reserves equivalent to at least three months of core operating costs.

The charity's free reserves, at the year end were £9,992.

Approved by the board of trustees on 12/08/2025

Bilikisu Eleyinmi (Trustee)

4

Light up Black and African Heritage Calderdale

Independent examiner's 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 year ended 30 November 2024, which are set out on pages 6 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;

During the year, accounting records had not been maintained at a level to meet the requirements of the Charities Act. However, from October 2024 the trustees did secure support to carry out remedial work to bring the records up to date to enable the year end accounts to be prepared and are currently in a better position to maintain records going forwards.

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.

Simon Bostrom FCIE

19/08/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

5

Light up Black and African Heritage Calderdale

Receipts and payments account

for the year ended 30 November 2024

Notes
2024
Unrestricted
funds
£
Receipts
Grants and donations
(2)
387
Fundraising
400
Sundry income
-
Transfer on incorporation
-
Total receipts
787
Payments
Shopping vouchers to relieve poverty
-
Activity costs
-
Equipment donated to beneficiaries
-
Hardship fund payments
-
DBS checks
-
Volunteer expenses
-
Room hire
-
Marketing
-
Insurance
-
Travel expenses
-
Trip expenses
-
Grant repayment
-
Freelance workers
-
Sundry expenses
-
Accountancy
-
Rent
-
Total payments
-
Net receipts / (payments)
787
Fund balances brought forward
9,205
Fund balances carried forward
(3)
9,992
2024
Restricted
funds
£
75,254
-
579
-
75,833
45,041
6,095
21,544
250
12
117
160
252
1,995
10
3,838
1,219
744
124
1,800
1,000
84,201
(8,368)
44,845
36,477
2024
Total
funds
£
75,641
400
579
-
76,620
45,041
6,095
21,544
250
12
117
160
252
1,995
10
3,838
1,219
744
124
1,800
1,000
84,201
(7,581)
54,050
46,469
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

6

Light up Black and African Heritage Calderdale

Statement of assets and liabilities

as at 30 November 2024
2024
Unrestricted
£
Cash funds
Cash at bank
9,992
Total cash funds
9,992
Liabilities
Creditors
Accruals
2024
Restricted
£
36,477
36,477
2024
Total
£
46,469
46,469
2024
£
1,597
2,440
4,037
2023
Total
£
54,050
54,050

The financial statements were approved by the board of trustees on 12/08/2025

Bilikisu Eleyinmi (Trustee)

7

Light up Black and African Heritage Calderdale

Notes to the accounts

for the year ended 30 November 2024

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.

8

Light up Black and African Heritage Calderdale

Notes to the accounts continued

for the year ended 30 November 2024

2 Grants and donations
Calderdale MBC
Community Foundation (CFFC)
Forum Central
Impact Education
National Lottery
UK Shared Prosperity Fund
Cheshire Community Foundation
Volition Leeds
Groundwork
West Yorkshire CA
Together We Grow
Other donations
3 Restricted funds
Balance b/f
£
292
CFFC - Household support
110
5,420
CFFC - Cost of Living
422
CFFC - Communities in Crisis
27
CFFC - Healthy holidays
4,533
CFFC - Cost of Living 2
16,425
Cheshire Community Foundation
877
Calderdale MBC
2,741
Leeds Older Peoples Forum
-
Groundwork
714
West Yorkshire CA
683
Together We Grow
250
3,500
Critical Social b/fwd
2,282
CFFC - GVC fund b/fwd
3,131
Leeds Older Peoples - HSF
2,615
CFFC - Ray of Hope
764
National Lottery Community Fund
-
Forum Central
59
-
UK Shared Prosperity Fund
-
-
44,845
CFFC - Cost of living July 22
b/fwd
CFFC - Emotional health and
wellbeing
CFFC - Building community
connections b/fwd
Calderdale MBC Black History
Month
Impact Education Equipment for
families
2024
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
387
387
Incoming
£
15,674
12,211
-
-
-
579
-
-
990
-
-
-
-
-
-
-
-
-
29,794
9,500
4,450
2,015
620
75,833
2024
Restricted
funds
£
1,610
27,885
9,500
4,450
29,794
2,015
-
-
-
-
-
75,254
Outgoing
£
14,681
9,806
2,879
22
27
5,112
13,320
35
998
-
250
50
-
-
45
-
2,615
745
20,813
9,559
2,500
444
300
84,201
2024
Total
funds
£
1,610
27,885
9,500
4,450
29,794
2,015
-
-
-
-
-
387
75,641
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2023
Total
funds
£
2,810
42,898
6,000
-
-
-
2,000
3,100
1,000
2,418
250
1,728
62,204
Balance c/f
£
1,285
2,515
2,541
400
-
-
3,105
842
2,733
-
464
633
250
3,500
2,237
3,131
-
19
8,981
-
1,950
1,571
320
36,477

9

Light up Black and African Heritage Calderdale

Notes to the accounts continued

for the year ended 30 November 2024

3 Restricted funds (continued)

Purpose of restriction

Fund name

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 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 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 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 National Lottery Community For the Lightup Digital project Fund Forum Central To provide cost of living support Impact Education Equipment To provide equipment for families (delivery in partnership with The Halifax for families Academy). £1,950 transfer for admin and overhead costs UK Shared Prosperity Fund To run a community fashion show Calderdale MBC Black History For Black History Month events and activities Month

To provide cost of living support To provide equipment for families (delivery in partnership with The Halifax Academy). £1,950 transfer for admin and overhead costs To run a community fashion show For Black History Month events and activities

10

Light up Black and African Heritage Calderdale

Notes to the accounts continued

for the year ended 30 November 2024

4 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Other related party transactions

Other transactions with trustees or related parties
Bilikisu Eleyinmi
Chair
Loans made to the charity,
in the form of payments
from a personal account
Payment for delivery of IT
sessions
Name of trustee
or related party
Relationship to
charity
Description of transaction
2024
£
1,597
1,200
2,797
2023
£
13,171
-
13,171

11

Light up Black and African Heritage Calderdale

Independent examiner's 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 year ended 30 November 2024, which are set out on pages 6 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;

During the year, accounting records had not been maintained at a level to meet the requirements of the Charities Act. However, from October 2024 the trustees did secure support to carry out remedial work to bring the records up to date to enable the year end accounts to be prepared and are currently in a better position to maintain records going forwards.

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.

Signed: …………………………………… Name: Simon Bostrom FCIE

19/08/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

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