REGISTERED COMPANY NUMBER: CE034271 (England and Wales) REGISTERED CHARITY NUMBER: 1205699
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Chesterfield & District African Caribbean Community Association (ACCA)
Hadfields Chartered Certified Accountants Commerce House 658B Chatsworth Road Chesterfield Derbyshire S40 3JZ
Chesterfield & District African Caribbean Community Association (ACCA)
Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 9 |
| Detailed Statement of Financial Activities | 10 | to | 11 |
Chesterfield & District African Caribbean Community Association (ACCA)
Report of the Trustees for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
CE034271 (England and Wales)
Registered Charity number
1205699
Registered office
Unit 2 Penmore Business Centre Hasland Road Chesterfield Derbyshire S41 0SJ
Trustees B Croft (appointed 1.4.2024) D Young L Ramsey
Independent Examiner
Hadfields Chartered Certified Accountants Commerce House 658B Chatsworth Road Chesterfield Derbyshire S40 3JZ
Approved by order of the board of trustees on 8 December 2025 and signed on its behalf by:
B Croft - Trustee
Page 1
Independent Examiner's Report to the Trustees of Chesterfield & District African Caribbean Community Association (ACCA)
Independent examiner's report to the trustees of Chesterfield & District African Caribbean Community Association (ACCA) ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
C. Farmer The Association of Chartered Certified Accountants
Hadfields Chartered Certified Accountants Commerce House 658B Chatsworth Road Chesterfield Derbyshire S40 3JZ
8 December 2025
Page 2
Chesterfield & District African
Caribbean Community Association (ACCA)
Statement of Financial Activities
for the Year Ended 31 March 2025
| Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 28,181 8,416 Other trading activities 2 804 - Investment income 3 1,206 - Total 30,191 8,416 EXPENDITURE ON Raising funds 20,688 (967) Other 194 3,645 Total 20,882 2,678 NET INCOME 9,309 5,738 RECONCILIATION OF FUNDS Total funds brought forward 3,827 18,643 TOTAL FUNDS CARRIED FORWARD 13,136 24,381 |
2025 Total funds £ 36,597 804 1,206 38,607 19,721 3,839 23,560 15,047 22,470 37,517 |
2024 Total funds £ 34,585 2,984 6 37,575 20,599 6,955 27,554 10,021 12,449 22,470 |
|---|---|---|
The notes form part of these financial statements
Page 3
Chesterfield & District African
Caribbean Community Association (ACCA)
Balance Sheet
31 March 2025
| Unrestricted Restricted fund fund Notes £ £ CURRENT ASSETS Debtors 6 - - Cash at bank and in hand 14,084 24,381 14,084 24,381 CREDITORS Amounts falling due within one year 7 (948) - NET CURRENT ASSETS 13,136 24,381 TOTAL ASSETS LESS CURRENT LIABILITIES 13,136 24,381 NET ASSETS 13,136 24,381 FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS |
2025 Total funds £ - 38,465 38,465 (948) 37,517 37,517 37,517 13,136 24,381 37,517 |
2024 Total funds £ 135 23,316 23,451 (981) 22,470 22,470 22,470 3,827 18,643 22,470 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 8 December 2025 and were signed on its behalf by:
L Ramsey - Trustee
The notes form part of these financial statements
Page 4
Chesterfield & District African Caribbean Community Association (ACCA)
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Shop income | 703 | 1,030 |
| Luncheon club contributions | 101 | 220 |
| Trips, outings & memberships | - | 1,364 |
| Exceptional items | - | 370 |
| 804 | 2,984 |
continued...
Page 5
Chesterfield & District African Caribbean Community Association (ACCA)
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
3. INVESTMENT INCOME
| INVESTMENT INCOME | |||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Deposit account interest | 1,206 | 6 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
Trustee's mileage expenses paid during the year were £1,254 ( 2024 : £1,063)
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 878 33,707 Other trading activities 2,984 - Investment income 6 - Total 3,868 33,707 EXPENDITURE ON Raising funds - 20,599 Other 420 6,535 Total 420 27,134 NET INCOME 3,448 6,573 RECONCILIATION OF FUNDS Total funds brought forward 379 12,070 TOTAL FUNDS CARRIED FORWARD 3,827 18,643 |
Total funds £ 34,585 2,984 6 37,575 20,599 6,955 27,554 10,021 12,449 22,470 |
|---|---|
continued...
Page 6
Chesterfield & District African Caribbean Community Association (ACCA)
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| £ | £ | ||||
| Other debtors | - | 135 | |||
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| Other creditors and accruals | 2025 £ 948 |
2024 £ 981 |
|||
| 8. | MOVEMENT IN FUNDS | ||||
| Unrestricted funds | At 1/4/24 £ |
Net movement in funds £ |
At 31/3/25 £ |
||
| General fund | 3,827 | 9,309 | 13,136 | ||
| Restricted funds | |||||
| Restricted Funds | 18,643 | 5,738 | 24,381 | ||
| TOTAL FUNDS | 22,470 | 15,047 | 37,517 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
||
| General fund | 30,191 | (20,882) | 9,309 | ||
| Restricted funds | |||||
| Restricted Funds | 8,416 | (2,678) | 5,738 | ||
| TOTAL FUNDS | 38,607 | (23,560) | 15,047 | ||
continued...
Page 7
Chesterfield & District African Caribbean Community Association (ACCA)
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1/4/23 | in funds | 31/3/24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 379 | 3,448 | 3,827 |
| Restricted funds | |||
| Restricted Funds | 12,070 | 6,573 | 18,643 |
| TOTAL FUNDS | 12,449 | 10,021 | 22,470 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
| General fund | 3,868 | (420) | 3,448 |
| Restricted funds | |||
| Restricted Funds | 33,707 | (27,134) | 6,573 |
| TOTAL FUNDS | 37,575 | (27,554) | 10,021 |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Unrestricted funds | At 1/4/23 £ |
Net movement in funds £ |
At 31/3/25 £ |
| General fund | 379 | 12,757 | 13,136 |
| Restricted funds | |||
| Restricted Funds | 12,070 | 12,311 | 24,381 |
| TOTAL FUNDS | 12,449 | 25,068 | 37,517 |
continued...
Page 8
Chesterfield & District African Caribbean Community Association (ACCA)
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
----- Start of picture text -----
|||||
|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted funds|
|General fund|34,059|(21,302)|12,757|
|Restricted funds|
|Restricted Funds|42,123|(29,812)|12,311|
|TOTAL FUNDS|76,182|(51,114)|25,068|
----- End of picture text -----
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 9
Chesterfield & District African Caribbean Community Association (ACCA)
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| for the Year Ended 31 | March 2025 | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | 1,058 | 761 |
| Donations | 600 | 394 |
| Legacies | - | 2,075 |
| Grants | 9,766 | 1,000 |
| Admissions | 1,147 | 829 |
| Crime & police | - | 5,000 |
| DCC adult care fund | 24,026 | 20,782 |
| Exceptional items | - | 3,744 |
| Other trading activities | 36,597 | 34,585 |
| Shop income | 703 | 1,030 |
| Luncheon club contributions | 101 | 220 |
| Trips, outings & memberships | - | 1,364 |
| Exceptional items | - | 370 |
| Investment income | 804 | 2,984 |
| Deposit account interest | 1,206 | 6 |
| Total incoming resources | 38,607 | 37,575 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Wages | - | 4,953 |
| Pensions | - | 103 |
| Rates and water | 6,360 | 6,005 |
| Insurance | 646 | 618 |
| Light and heat | 1,207 | 1,705 |
| Postage and stationery | 2,252 | 2,212 |
| Equipment maintenance | 1,805 | 440 |
| Health & safety | 308 | - |
| Other trading activities | 12,578 | 16,036 |
| Activities food/Room hire | 1,895 | 851 |
| Volunteer expenses | 1,491 | 1,274 |
| Travel | 1,251 | 199 |
| Sundries | 1,949 | 1,927 |
| Accountancy | 557 | 312 |
| 7,143 | 4,563 |
This page does not form part of the statutory financial statements
Page 10
Chesterfield & District African Caribbean Community Association (ACCA)
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Other trading activities | ||
| Other | ||
| Professional fees | - | 420 |
| Consultancy fees | - | 3,415 |
| Projects - outsourced | 3,645 | 3,030 |
| Training | 194 | 90 |
| 3,839 | 6,955 | |
| Total resources expended | 23,560 | 27,554 |
| Net income | 15,047 | 10,021 |
This page does not form part of the statutory financial statements
Page 11