IGBO UNION SOUTH YORKSHIRE Trustees. Report and Financial Statements for the Year Ended 30TH September 2025 IGBO UNION SOUTH YORKSHIRE Financial Statement for the Year Ended 30TH September 2025 COMPANY INFORMATION DIRECTORS AND TRUSTEES Anthony Ezeri CHAIRPERSON Juliana Osammor SECRETARY Matthew Osarnmor TRUSTEE Jude Egetnole TRUSTEE Patrith Ezepue TRUSTEE REGISTERED OFFICE 29 Mansfield Road Sheffield S12 2AE BANKERS Th8 Royal Bank of Scouand plc 38 Sl Andrew Square Edinburgh EH2 2YB ACCOUNTANTS J.E Financial Chartered Amntants 7 Fairfield Grove Rolhwell Leeds LS26 OGA Company Limlted By Guarantee No. 15169408 Charity Status No. 1207316 IGBO UNION SOUTH YORKSHIRE Financial Statement for the Year Ended 30TH September 2025 INDEX Directors, and Trustees. Rep(￿t Accountants, Report ststement of FinanrA* Acb'yibes and Irwne and Expendrture Balan¢e Sheel Prinapal Accounb'ng Polries Notes tr> the Fin8rri81 Slatemenl Ind8pend8nt Exarningrf$ RepNI IGBO UNION SOUTH YORKSHIRE Financial Statement for the Year Ended 30TH September 2025 DIRECTORS. AND TRUSTEES. REPORT Th8 directors and tIU51e8s presenl their reFMYt and lh8 finarKAal statements the year ended 30th September 2025. Principal activities, objects and oryanisation The principal actNities and obJectNes of the chanty are to a¢fvance ihe edutstic￿ of the public in the Igbo culture, herrtage , laNJuage and tradrtions. ln setting Ihese Obled￿eS the truslees have cons1Je￿ the Chanty Corntnis5ion's general guidan￿ on publK betEfiI. The charity is constiluled as a ￿T￿panY lirriled by gLsaranlee and is Iherelore govemed by its memorandum and artides of assouatKsn. Dlrg¢tor8' ond Trusl¢o9' R•sponslbllili¢s Company and charity law require the trustees lo prepa￿ financial statements for each accounting period whith give a Irue and fair view of the state of affairs of Ihe chanty and of the income and expendittjre the ¢nJ$tee$ are required to'.- Select suitable accounting polKie5 and then appty them cAN￿lsten￿. Make judgernenls and estirnates Ihat are re850nable and pwdenl. Prepare the financial 51alements on Ihe wng conc8rn basis unless it 15 inappropriate to presume that the charity will conliThue in business. Th• dif•etors and truste•s arn r•sponsibl• lor keéping propef acc￿ntIng r•cThds which disdtsse with rè8son8bla aecuraty at any lime the financial px)sibon olthe chanty and to enable Ihem lo ensure thal the finanaal slalemenls compty with the Charities Act. They a￿ also responsible lor the prevention and detection of fraud and other irngularltias. Review of Activilie$ The trustees, ￿VIeW of 8ctivilieB is sel out in a warale th)￿lMen1. Reseryes Policy The tharity has ? re¥er¥e$ in Flace. Page-1 IGBO UNION SOUTH YORKSHIRE Financial Statement for the Year Ended 30TH September 2025 DIRECTORS. AND TRUSTEES. REPORT Summary of Financial Position The Statement of Financial ALlivffje5 shows net re50ufces of £7.353 for ihe year. Re5erve5 arnount to £24,005 of which nil lie in restricted fvn*9.29am} Page-2 IGBO UNION SOUTH YORKSHIRE Financial Statement for the Year Ended 30TH September 2025 ACCOUNTANTS REPORT TO THE TRUSTEESIMEMBERS OF IGBO UNION SOUTH YORKSHIRE The following reproduces the text of the reporl prepared for the directors in respect of the wmpany's ann￿81 unaudited financial Statements. frorn whith Ihe accounts set ¢yJt on pages 4 to 7 have been prep8red. As described on Ihe balance Sheet you are respJns1b￿ for the yeparation of the ffinancial staternents for the year erKled 30th September 2025 as set out on pagp5 4 to B aThJ you consider that fv Ixjmpany is exernpt frorn audit. In accordance wrth your instructions. we have compiled these unaudrted financol statements In order to assist you lo lulfil your Statutory resw)nsiblilie5, frotn the &counliry records and infortnalion exFlanalions 5uppAied to us. J.E Fin8nei81 Charter•d Aecountants 7 Fairfield Grov• Rolhwell Leeds LS26 OGA Page-3 IGBO UNION SOUTH YORKSHIRE Financial Statement for the Year Ended 30TH September 2025 STATEMENT OF FINANCIAL ACTMnES AND INCOME AND EXPENI)ITURE ACCOUNT Toial Fund5 2025 2024 In¢omlng R•sourc•s Kllvnts In njrtnerance orme crwnys Grant RrfeNatye Interesl 2J.020 20.920 241 241 Total In¢omlng R•sour¢•s 25 261 R•soure•% Expanaefj Cosi ￿ a¢wvlU"•S in lurth•rane• 01 Ch•fftl•s obl•¢ts Di￿(1 cnarrtaDk ejpenoilure 17.fKAI 20.123 IA•n•9•m•irt 8 AdmlnlsI￿oD AdminisiraiNe EvenvseNKes Hlre Costs counlarKy arkJ ryolessw lees 4.557 11.815 12.916 12.•18 1.320 ?.&88 ?.740 Tc4al ReSoU￿e$ 17.9)8 20.123 N•t IExp•ndiiur•Plnc FLW Ine Year Tnlal Fijnds Ai 9.242 7410 T•ial Fund$ 301h tso•mb•r 202 24.CQ5 16.652 Page-4 IGBO UNION SOUTH YORKSHIRE Financial Statement for the Year Ended 30TH September 2025 BALANCE SHEET AS AT 30Th SEPTEM8ER 2025 No￿8 202S 2024 Fixed Assets Curr¢nt Assets Bank 23,980 17.LK)2 Cash 375 17.002 24,355 13501 17,002 13501 Creditors.. Amount fallin9 due within one year N•t ¢urr•nt A•￿ts 16652 N•1 A$$¢ts Income Funds Unrnstricted Incom• funds 24,fy)S 16,652 R6Stricled IncL)m6 funds Total Fund* The company is enliled to exemptK)n from wder seth.on 477 of Ihe C¢jnpan￿S Act 2006 for the year ended 30 September 2025. The Members have not required the ts)mpany to obtain an audit of ils finanoal slalemenls for the year ended 30 Seplember 2025 in ￿cOrdanCe Section 476 of the Companies Act 2(K￿. The directors ackTh)thedge their ￿p(m$1￿"1￿1es fr¥".- Ensuring Ihat the company keeps ac¥xJunling rewd$whKh compty with Section 386 ofthe Companies Acl 2￿6 and Prepanry fInanty￿ statementswhich gwe a tnje and faif ol Ihe slate of affaits of the cL)mpany as al the end of each finanual year and of ils profil ￿ loss lor eath financial year in a¢xordance with the requirements of SeC￿n and which 0lherwi5e compty wlh the ￿qU1rernent5 of the Companie$ Ad 21￿ lo finanoal slalements. so far as ap￿tsble to Ihe company. The accounts have been prepared in accordance wrth companies with the 5peaal provisirm5 of part 15 of th8 CompaniesAd 2C￿ relating to compan￿5 subjeLI lo the small cornpanie5 regime. bl The finanryJ ststements We￿ approved by the Board of Directors on.30 Jun 2026 .and signed on rts behalf by.. Bryifi4*ii•G￿rtr 29arn) Pa￿-S IGBO UNION SOUTH YORKSHIRE Financial Statement for the Year Ended 30TH September 2025 PRINCIPAL ACCOUNTING POLICIES These financial slalernenls have been prepared under the historical cost rA)nveni￿)n and in accordance with the applicable United Kingdom Reporting Standards. the Charitie5 AL# 1993. and the Accounting and Reporting by Charities-statement of Recommen¢Jed Practi￿ ISORP 2CK151. Grants receNable Grants rt¢eivable Grants in ￿SpeCt of revenue are ￿Itten off lo the irtome and exwdiIu￿ accL)unl in the period to which they ￿late. Grants In respe(l of spe¢ifi¢ projects are Credited lo a reslncte(I fund. against whith relevant expenditure is charged. Grants are not recognised as weivable until all wnditions for receipt have been met. lthere donor imposed restriclions ap￿Y lo the liming of the related expenditure, a$ a prtrcondrtion for its use, the grant is treated a$ deferred incca7)e until those reslfictions are met. Grants relaling to f￿ed assets are credited lo a re$lricted fund on the income and expenditure a¢￿￿nI from which amounts are released to revenue overthe Same period as the depreciation period of relevant assets. Direct charitsble 8xpendituY8 This will comprise all expendilure relatiro diredty lo the obixts ol Ihe charity. Management #nd admlnl#tratlv• 8xp8ndlture ThSs relates to expendlture inoJrred on Ihe day to day running of th8 dMnty and Th)t dlrecdy on projects. Tanglbh flx•d a880ts and d•prt¢lation Tangible fixed assets are staled al cost less deKwats)n. DepreoatiM is calrxjlated to write dovm the cost of the fixed assets over their expeded usefvl Iwes. The rates used a￿ as followed.- Fixture8 and Fitlin9s Equipment Fund accounting Slraighl Ling Slraighl Lin8 Fund accountlng Funds held by thanty are either.. Unrestricted fvnds - These are funds which can be used in wih the thanlable objectives al the discretion of the trustees. Re$tri¢ted funds- These are frjnds that be used lor parfujlar restricaed pul￿se9 wthin the objects of the charity Page-8 IGBO UNION SOUTH YORKSHIRE Financial Statement for the Year Ended 30TH September 2025 Notes to the Financial Statement for the Year Ended ￿ September 2025 11 Gran18 receivable No grants wefe received in the periL¥J. 21 Net lexpendlbJre)Ilncome for the year This Is stated after charginy".- 2025 Accountants remuneratic 2bl Stsff Costs and NUM￿￿• Salaries and Wage¥ No efflploy88 earned more Ihan £6CC(¥) per ann￿l2024-nif). 31 Tanglbh A*￿* E(wipmènt Furnrtwè Total Cost81wd Cost Chyd 301(IW25 Depreclatlon 8￿d Charge for Year Depweclatlonclwd 301tW25 N8VCfivd 3010W25 N8V Bfwd 41 Credltor8-Amounts falllng due wlthln one year 2025 Ac(xuals & tr￿e credrtors Page-7 IGBO UNION SOUTH YORKSHIRE Financial Statement for the Year Ended 30TH September 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF IGBO UNION SOUTH YORKSHIRE I report on the accAJJnls ofth8 company the yearended 30 Seplenknt 2025, whith are set out on psges 1 to 7. R8spectiV8 r8sponsibiliti8s of trusteqs and examiner The trustees Iwho are real so the diretlots ol the company forlhe wrposes ol Company lawl are responsible for the preparation olthe accounts. The Imstees considerthal an audrt is not ￿Uired forthis year under section 43121 of the CharitiesA¢t 1993 Ilhe 1993Actl and thal an independent eXarninati￿ is needed. 11 is rny responsibility lo." .Examine the aco)un¢s under section 43 of ts l￿A¢1'. .To follow the procedures laid down in Ihe general DirectiM$ by the Charity Commission under section 4317) Ibl of the 1993 Act., and to stsle whelher partiajlar matters have come io my attenti(￿. 8asi8 of independent examinerf8 report My examination vrds carried out in accordance the general Diredion5 given by Ihe Charity Cofflmission. An exafflinalion indudes a￿ view ol the accounting fecords kept by the chanty and a cornpari50n of the accounls presented wrth those records. It also indudes C￿￿deratIOn of any unusual ilerns or disclosures in Ihe accounts, 8nd seeking explanations Irom ytsu as tN$iee$ tonceming any such mattets. The pr¢xedures undertaken do not provide all the evidence that would be require(l in an audit and consequentty no opinK)n is given as to whether th• accounts present a'lrue and fair view. and therefore 1$ liftmted lo those matters set out in the slalement b&low. Indepondont ¢xaMlnol* •ts1om•nt In cOnneCt￿)n with my examination. no matter has o)me to rry attenlion. 1.Which 9ive$ me re080nal)le w$e to believe thal n any matwial wpecl the wul￿n*￿t$.. To keep a￿Oun11￿j records in aWdOn￿ *ilh Section 388 gfthe Cornpani¢J Act 2(X)8,' and To prepare a¢cgwnls a¢xord with the a¢￿￿nI￿ rec￿$, compty vmth Ihe ac(riunting requiremen15 01 section 396 01 the Cornpanie5 Ad 2(th with the method5 and principle5 of thè Accounting and Reporting by Chanl*s.Slatemenl of Rec4)mmended Practict ISORP 20051 have not been mel.. or 2.To which, in my OFMnion. attwtK)n shodd be dwn in ordar to enab￿ 8 piopar uThJatstanding of the 8eeounts to be reached. Joseph Egemole Daled'291(W2026 J.E Financial Charte￿d A¢￿￿￿tants 7 Faitheld Grove Rolhwell, Leeds LS26 OGA Page-8