## Light up Black and African Heritage Calderdale
Charity number 1199784
Annual Report and Financial Statements
for the year ended 30 November 2025
Light up Black and African Heritage Calderdale
Annual Report and Financial Statements for the year ended 30 November 2025
|**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 year ended 30 November 2025
## **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** 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 2025
## **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
- (a) support to develop in the English language and in other skills and subjects;
- (b) social and recreational facilities and events involving the local community and to relieve poverty or financial hardship among refugees, asylum seekers, migrant workers and their dependents living in Calderdale, UK and those in financial hardship overseas in African and Sub Saharan countries by providing access to local services, signposting support services to organisations that provide advice on welfare, benefits, housing and employment.
## **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**
## **Light Up Black and African Heritage Charity – Annual Impact Summary**
Over 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 positively impacted hundreds of families and individuals through practical support, cultural celebration, and community development initiatives.
## **Key Achievements and Impact**
## **1. Food and Fuel Support**
We distributed essential food parcels and fuel vouchers to vulnerable families, helping them navigate the ongoing cost-of-living crisis.
Through partnerships with local supermarkets and energy support providers, we ensured dignity, accessibility, and choice for recipients.
## **2. IT Empowerment and Digital Inclusion**
With support from National Lottery funding, we delivered Digital Skills Training sessions in Halifax.
> l Provided free brand-new computers to families
- l Supported households with one year of free home internet (Wi-Fi)
This initiative has helped bridge the digital divide, improving access to education, employment opportunities, and essential online services.
3
## Light up Black and African Heritage Calderdale
## Trustees' report (continued) for the year ended 30 November 2025
## **3. Cultural Celebrations and Community Education**
We hosted and delivered a range of impactful cultural events:
- l Black History Month celebrations in Halifax and Leeds, promoting heritage, storytelling, and community pride
- l International Women’s Day events, including wellbeing activities such as makeup sessions, massage, and pampering experiences
- l A collaborative International Women’s Day celebration at Halifax Minster, recognising and empowering women in the community
## **4. Refugee Week and Health Awareness**
In June, we celebrated Refugee Week by bringing together new and existing community members in Calderdale.
- l Partnered with the NHS to deliver mental health awareness sessions
- l Promoted inclusion, wellbeing, and access to health information
- l Celebrated cultural diversity through shared food and community engagement
## **5. Children, Youth, and Family Engagement**
We expanded our Children and Teens Empowerment Project, now running every second Saturday in Halifax and Leeds.
- l Created safe, inclusive spaces for young people
- l Delivered confidence-building, cultural identity, and educational activities
- l Hosted monthly arts and crafts sessions to encourage creativity and engagement
## **6. Summer Activities and Social Inclusion**
We organised a variety of enriching summer activities for families, including trips to:
- l Museums
- l Beaches
- l Cultural and educational sites
These experiences helped reduce isolation, promote wellbeing, and strengthen family bonds, particularly for low-income households.
## **7. Household and Practical Support**
We provided essential household equipment to families in need, improving living conditions and supporting long-term stability.
## **8. Cultural Food Voucher Scheme (New Initiative)**
We launched an innovative Cultural Food Voucher Scheme, working closely with local African and Caribbean food businesses.
- l Distributed food vouchers to families in need
- l Supported local cultural shops and small businesses
- l Promoted culturally appropriate food access while strengthening the local economy
This initiative began through direct collaboration with local African shops and has since grown into a key support programme.
## **9. Community Integration and Celebration**
Throughout the year, we:
- l Welcomed and supported both new and existing refugees into Calderdale
- l Promoted inclusion through community gatherings and shared experiences
- l Concluded projects with celebrations of food and culture, bringing people together and strengthening community cohesion
4
## Light up Black and African Heritage Calderdale
## Trustees' report (continued) for the year ended 30 November 2025
## **Conclusion**
This year has been a period of growth, innovation, and deep community impact for Light Up Black and African Heritage Charity. Through strong partnerships, targeted support, and culturally responsive programming, we continue to empower individuals, strengthen families, and build a more inclusive and connected community.
## **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, and grassroots organisations, ensuring long-lasting benefits beyond our direct beneficiaries.
## **Financial review**
The net payments for the year was £2,337, including net receipts of £3,469 on unrestricted funds and net payments of £5,806 on restricted funds.
## **Reserves policy**
The charity's free reserves, at the year end were £13,461.
Approved by the board of trustees on 3/9/2026
Bilikisu Eleyinmi (Trustee)
5
## 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 2025, 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;
During the year, accounting records had not been maintained at a level to meet the requirements of the Charities Act. Records of expenditure were kept, however there was no central cashbook containing all of the charity's transactions, reconciled to the bank. Furthermore, there was no central record of accounting for all of the charity's restricted funds separately, this had to be reconstructed at the year end. By way of mitigation, the trustees did try to adopt a cashbook during the year and undertake training but it was not successful. WYCAS will continue to support to the charity trustees to help to rectify this in the current year.
Since the records have been amended in order to prepare the accounts, I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
2 the accounts do not accord with those 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
4/9/2026
## **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 year ended 30 November 2025
|Notes
2025
Unrestricted
funds
£
**Receipts**
Grants and donations
(2)
2,453
Fundraising
898
Sundry income
118
**Total receipts**
3,469
**Payments**
Shopping vouchers to relieve poverty
-
Activity costs
-
Equipment donated to beneficiaries
-
DBS checks
-
Volunteer expenses
-
Room hire
-
Marketing
-
Insurance
-
Travel expenses
-
Grant repayment
-
Freelance workers
-
Sundry expenses
-
Accountancy
-
Rent
-
**Total payments**
-
**Net receipts / (payments)**
3,469
**Fund balances brought forward**
9,992
**Fund balances carried forward**
(3)
13,461|2025
Restricted
funds
£
41,717
-
-
41,717
19,426
18,095
2,181
-
2,026
1,700
1,755
196
-
704
-
-
1,440
-
47,523
(5,806)
36,477
30,671|2025
Total
funds
£
44,170
898
118
45,186
19,426
18,095
2,181
-
2,026
1,700
1,755
196
-
704
-
-
1,440
-
47,523
(2,337)
46,469
44,132|2024
Total
funds
£
75,641
400
579
76,620
45,291
9,933
21,544
12
117
160
252
1,995
10
1,219
744
124
1,800
1,000
84,201
(7,581)
54,050
46,469|
|---|---|---|---|
7
## Light up Black and African Heritage Calderdale
## Statement of assets and liabilities
|as at 30 November 2025
2025
Unrestricted
£
**Cash funds**
Cash at bank
13,461
Cash in hand
-
**Total cash funds**
13,461
**Debtors and prepayments**
Prepayments
**Liabilities**
Accruals|2025
Restricted
£
30,671
-
30,671|2025
Total
£
44,132
-
44,132
2025
£
94
94
2025
£
1,483
1,483|2024
Total
£
46,469
-
46,469|
|---|---|---|---|
The financial statements were approved by the board of trustees on 3/9/2026
Bilikisu Eleyinmi (Trustee)
8
## Light up Black and African Heritage Calderdale
## Notes to the accounts
## for the year ended 30 November 2025
## **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.
9
## Light up Black and African Heritage Calderdale
## Notes to the accounts continued
## for the year ended 30 November 2025
|**2 Grants and donations**
Bradford Teaching Hospitals
Calderdale Valley of Sanctuary (VOS)
Community Foundation for Calderdale (CFFC)
Groundwork
Leeds Community Foundation (LCF)
Leeds Older Peoples Forum (LOPF)
National Lottery Community Fund (NLCF)
Calderdale MBC
Forum Central
Impact Education
UK Shared Prosperity Fund
Other donations
**3 Restricted funds**
Balance b/f
£
CFFC - Cost of living
1,285
CFFC - Household support
2,515
CFFC - Emotional health
2,541
CFFC - Cost of Living
400
CFFC - Cost of Living
3,105
Cheshire Community Foundn.
842
Calderdale MBC
2,733
Groundwork
464
West Yorkshire CA
633
Together We Grow
250
CFFC - Building community
3,500
Critical Social
2,237
CFFC - GVC fund
3,131
CFFC - Ray of Hope
19
NLCF
8,981
Impact Education
1,950
UKSPF fashion show
1,571
Calderdale MBC Black History
320
Awards for all
-
Bradford Teaching Hospitals
-
LOPF Household Support
-
LOPF Household Support
-
CFFC
-
CFFC
-
Calderdale VOS
-
CFFC
-
CFFC
-
36,477|2025
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
2,453
2,453
Incoming
£
-
-
-
-
-
-
-
500
-
-
-
-
-
-
-
-
-
-
2,160
5,000
5,000
5,000
2,500
7,000
150
5,000
9,407
41,717|2025
Restricted
funds
£
5,000
150
14,407
500
9,500
10,000
2,160
-
-
-
-
-
41,717
Outgoing
£
1,285
2,515
2,541
400
3,105
842
2,733
964
633
-
3,500
2,237
181
19
4,150
1,950
1,571
320
2,160
500
5,000
4,521
2,500
500
-
3,060
336
47,523|2025
Total
funds
£
5,000
150
14,407
500
9,500
10,000
2,160
-
-
-
-
2,453
44,170
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|2024
Total
funds
£
-
-
27,885
-
-
29,794
1,610
9,500
4,450
2,015
387
75,641
Balance c/f
£
-
-
-
-
-
-
-
-
-
250
-
-
2,950
-
4,831
-
-
-
-
4,500
-
479
-
6,500
150
1,940
9,071
30,671|
|---|---|---|---|---|
10
## Light up Black and African Heritage Calderdale
Notes to the accounts continued
for the year ended 30 November 2025
## **3 Restricted funds**
## **Fund name**
## **Purpose of restriction**
CFFC - Cost of living To provide cost of living support CFFC - Household support Towards providing household support costs CFFC - Emotional health To provide children's activities CFFC - Cost of Living Towards providing emergency cost of living payments CFFC - Cost of Living Towards providing food vouchers and £700 for volunteer expenses Cheshire Community Foundn. To provide activity and wellbeing sessions Calderdale MBC Towards boxing and basketball equipment and room hire 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 Critical Social To celebrate African Independence CFFC - GVC fund To deliver sports and healthy activities CFFC - Ray of Hope To provide families with food vouchers and £100 for volunteer costs NLCF For the Lightup Digital project Impact Education To provide equipment for families (delivery in partnership with The Halifax UKSPF fashion show To run a community fashion show Calderdale MBC Black History For Black History Month events and activities Awards for all Towards venue costs Bradford Teaching Hospitals Towards a health project LOPF Household Support Towards food vouchers for Leeds families LOPF Household Support Towards food vouchers for Leeds families CFFC Towards food vouchers CFFC Towards food vouchers Calderdale VOS Towards a Refugee week event CFFC Towards family integration CFFC For healthy holidays summer event for children
## **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.
11
## Light up Black and African Heritage Calderdale
Charity number 1199784
Annual Report and Financial Statements
for the year ended 30 November 2025
Light up Black and African Heritage Calderdale
Annual Report and Financial Statements for the year ended 30 November 2025
|**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 year ended 30 November 2025
## **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** 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 2025
## **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
- (a) support to develop in the English language and in other skills and subjects;
- (b) social and recreational facilities and events involving the local community and to relieve poverty or financial hardship among refugees, asylum seekers, migrant workers and their dependents living in Calderdale, UK and those in financial hardship overseas in African and Sub Saharan countries by providing access to local services, signposting support services to organisations that provide advice on welfare, benefits, housing and employment.
## **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**
## **Light Up Black and African Heritage Charity – Annual Impact Summary**
Over 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 positively impacted hundreds of families and individuals through practical support, cultural celebration, and community development initiatives.
## **Key Achievements and Impact**
## **1. Food and Fuel Support**
We distributed essential food parcels and fuel vouchers to vulnerable families, helping them navigate the ongoing cost-of-living crisis.
Through partnerships with local supermarkets and energy support providers, we ensured dignity, accessibility, and choice for recipients.
## **2. IT Empowerment and Digital Inclusion**
With support from National Lottery funding, we delivered Digital Skills Training sessions in Halifax.
> l Provided free brand-new computers to families
- l Supported households with one year of free home internet (Wi-Fi)
This initiative has helped bridge the digital divide, improving access to education, employment opportunities, and essential online services.
3
## Light up Black and African Heritage Calderdale
## Trustees' report (continued) for the year ended 30 November 2025
## **3. Cultural Celebrations and Community Education**
We hosted and delivered a range of impactful cultural events:
- l Black History Month celebrations in Halifax and Leeds, promoting heritage, storytelling, and community pride
- l International Women’s Day events, including wellbeing activities such as makeup sessions, massage, and pampering experiences
- l A collaborative International Women’s Day celebration at Halifax Minster, recognising and empowering women in the community
## **4. Refugee Week and Health Awareness**
In June, we celebrated Refugee Week by bringing together new and existing community members in Calderdale.
- l Partnered with the NHS to deliver mental health awareness sessions
- l Promoted inclusion, wellbeing, and access to health information
- l Celebrated cultural diversity through shared food and community engagement
## **5. Children, Youth, and Family Engagement**
We expanded our Children and Teens Empowerment Project, now running every second Saturday in Halifax and Leeds.
- l Created safe, inclusive spaces for young people
- l Delivered confidence-building, cultural identity, and educational activities
- l Hosted monthly arts and crafts sessions to encourage creativity and engagement
## **6. Summer Activities and Social Inclusion**
We organised a variety of enriching summer activities for families, including trips to:
- l Museums
- l Beaches
- l Cultural and educational sites
These experiences helped reduce isolation, promote wellbeing, and strengthen family bonds, particularly for low-income households.
## **7. Household and Practical Support**
We provided essential household equipment to families in need, improving living conditions and supporting long-term stability.
## **8. Cultural Food Voucher Scheme (New Initiative)**
We launched an innovative Cultural Food Voucher Scheme, working closely with local African and Caribbean food businesses.
- l Distributed food vouchers to families in need
- l Supported local cultural shops and small businesses
- l Promoted culturally appropriate food access while strengthening the local economy
This initiative began through direct collaboration with local African shops and has since grown into a key support programme.
## **9. Community Integration and Celebration**
Throughout the year, we:
- l Welcomed and supported both new and existing refugees into Calderdale
- l Promoted inclusion through community gatherings and shared experiences
- l Concluded projects with celebrations of food and culture, bringing people together and strengthening community cohesion
4
## Light up Black and African Heritage Calderdale
## Trustees' report (continued) for the year ended 30 November 2025
## **Conclusion**
This year has been a period of growth, innovation, and deep community impact for Light Up Black and African Heritage Charity. Through strong partnerships, targeted support, and culturally responsive programming, we continue to empower individuals, strengthen families, and build a more inclusive and connected community.
## **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, and grassroots organisations, ensuring long-lasting benefits beyond our direct beneficiaries.
## **Financial review**
The net payments for the year was £2,337, including net receipts of £3,469 on unrestricted funds and net payments of £5,806 on restricted funds.
## **Reserves policy**
The charity's free reserves, at the year end were £13,461.
Approved by the board of trustees on 3/9/2026
Bilikisu Eleyinmi (Trustee)
5
## 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 2025, 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;
During the year, accounting records had not been maintained at a level to meet the requirements of the Charities Act. Records of expenditure were kept, however there was no central cashbook containing all of the charity's transactions, reconciled to the bank. Furthermore, there was no central record of accounting for all of the charity's restricted funds separately, this had to be reconstructed at the year end. By way of mitigation, the trustees did try to adopt a cashbook during the year and undertake training but it was not successful. WYCAS will continue to support to the charity trustees to help to rectify this in the current year.
Since the records have been amended in order to prepare the accounts, I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
2 the accounts do not accord with those 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
4/9/2026
## **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 year ended 30 November 2025
|Notes
2025
Unrestricted
funds
£
**Receipts**
Grants and donations
(2)
2,453
Fundraising
898
Sundry income
118
**Total receipts**
3,469
**Payments**
Shopping vouchers to relieve poverty
-
Activity costs
-
Equipment donated to beneficiaries
-
DBS checks
-
Volunteer expenses
-
Room hire
-
Marketing
-
Insurance
-
Travel expenses
-
Grant repayment
-
Freelance workers
-
Sundry expenses
-
Accountancy
-
Rent
-
**Total payments**
-
**Net receipts / (payments)**
3,469
**Fund balances brought forward**
9,992
**Fund balances carried forward**
(3)
13,461|2025
Restricted
funds
£
41,717
-
-
41,717
19,426
18,095
2,181
-
2,026
1,700
1,755
196
-
704
-
-
1,440
-
47,523
(5,806)
36,477
30,671|2025
Total
funds
£
44,170
898
118
45,186
19,426
18,095
2,181
-
2,026
1,700
1,755
196
-
704
-
-
1,440
-
47,523
(2,337)
46,469
44,132|2024
Total
funds
£
75,641
400
579
76,620
45,291
9,933
21,544
12
117
160
252
1,995
10
1,219
744
124
1,800
1,000
84,201
(7,581)
54,050
46,469|
|---|---|---|---|
7
## Light up Black and African Heritage Calderdale
## Statement of assets and liabilities
|as at 30 November 2025
2025
Unrestricted
£
**Cash funds**
Cash at bank
13,461
Cash in hand
-
**Total cash funds**
13,461
**Debtors and prepayments**
Prepayments
**Liabilities**
Accruals|2025
Restricted
£
30,671
-
30,671|2025
Total
£
44,132
-
44,132
2025
£
94
94
2025
£
1,483
1,483|2024
Total
£
46,469
-
46,469|
|---|---|---|---|
The financial statements were approved by the board of trustees on 3/9/2026
Bilikisu Eleyinmi (Trustee)
8
## Light up Black and African Heritage Calderdale
## Notes to the accounts
## for the year ended 30 November 2025
## **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.
9
## Light up Black and African Heritage Calderdale
## Notes to the accounts continued
## for the year ended 30 November 2025
|**2 Grants and donations**
Bradford Teaching Hospitals
Calderdale Valley of Sanctuary (VOS)
Community Foundation for Calderdale (CFFC)
Groundwork
Leeds Community Foundation (LCF)
Leeds Older Peoples Forum (LOPF)
National Lottery Community Fund (NLCF)
Calderdale MBC
Forum Central
Impact Education
UK Shared Prosperity Fund
Other donations
**3 Restricted funds**
Balance b/f
£
CFFC - Cost of living
1,285
CFFC - Household support
2,515
CFFC - Emotional health
2,541
CFFC - Cost of Living
400
CFFC - Cost of Living
3,105
Cheshire Community Foundn.
842
Calderdale MBC
2,733
Groundwork
464
West Yorkshire CA
633
Together We Grow
250
CFFC - Building community
3,500
Critical Social
2,237
CFFC - GVC fund
3,131
CFFC - Ray of Hope
19
NLCF
8,981
Impact Education
1,950
UKSPF fashion show
1,571
Calderdale MBC Black History
320
Awards for all
-
Bradford Teaching Hospitals
-
LOPF Household Support
-
LOPF Household Support
-
CFFC
-
CFFC
-
Calderdale VOS
-
CFFC
-
CFFC
-
36,477|2025
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
2,453
2,453
Incoming
£
-
-
-
-
-
-
-
500
-
-
-
-
-
-
-
-
-
-
2,160
5,000
5,000
5,000
2,500
7,000
150
5,000
9,407
41,717|2025
Restricted
funds
£
5,000
150
14,407
500
9,500
10,000
2,160
-
-
-
-
-
41,717
Outgoing
£
1,285
2,515
2,541
400
3,105
842
2,733
964
633
-
3,500
2,237
181
19
4,150
1,950
1,571
320
2,160
500
5,000
4,521
2,500
500
-
3,060
336
47,523|2025
Total
funds
£
5,000
150
14,407
500
9,500
10,000
2,160
-
-
-
-
2,453
44,170
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|2024
Total
funds
£
-
-
27,885
-
-
29,794
1,610
9,500
4,450
2,015
387
75,641
Balance c/f
£
-
-
-
-
-
-
-
-
-
250
-
-
2,950
-
4,831
-
-
-
-
4,500
-
479
-
6,500
150
1,940
9,071
30,671|
|---|---|---|---|---|
10
## Light up Black and African Heritage Calderdale
Notes to the accounts continued
for the year ended 30 November 2025
## **3 Restricted funds**
## **Fund name**
## **Purpose of restriction**
CFFC - Cost of living To provide cost of living support CFFC - Household support Towards providing household support costs CFFC - Emotional health To provide children's activities CFFC - Cost of Living Towards providing emergency cost of living payments CFFC - Cost of Living Towards providing food vouchers and £700 for volunteer expenses Cheshire Community Foundn. To provide activity and wellbeing sessions Calderdale MBC Towards boxing and basketball equipment and room hire 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 Critical Social To celebrate African Independence CFFC - GVC fund To deliver sports and healthy activities CFFC - Ray of Hope To provide families with food vouchers and £100 for volunteer costs NLCF For the Lightup Digital project Impact Education To provide equipment for families (delivery in partnership with The Halifax UKSPF fashion show To run a community fashion show Calderdale MBC Black History For Black History Month events and activities Awards for all Towards venue costs Bradford Teaching Hospitals Towards a health project LOPF Household Support Towards food vouchers for Leeds families LOPF Household Support Towards food vouchers for Leeds families CFFC Towards food vouchers CFFC Towards food vouchers Calderdale VOS Towards a Refugee week event CFFC Towards family integration CFFC For healthy holidays summer event for children
## **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.
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 2025, 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;
During the year, accounting records had not been maintained at a level to meet the requirements of the Charities Act. Records of expenditure were kept, however there was no central cashbook containing all of the charity's transactions, reconciled to the bank. Furthermore, there was no central record of accounting for all of the charity's restricted funds separately, this had to be reconstructed at the year end. By way of mitigation, the trustees did try to adopt a cashbook during the year and undertake training but it was not successful. WYCAS will continue to support to the charity trustees to help to rectify this in the current year.
Since the records have been amended in order to prepare the accounts, I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
2 the accounts do not accord with those 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
4/9/2026
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
6