UNITED ANGLO CARIBBEAN SOCIETY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Est. October 1971 72-74 Uxbridge Road, Hanwell, London, W7 3SU Tel: 020 8843 1147 Website: www.uacs.org.uk_Email: Info@uacs.org.uk Registered Charity No. 801 044
UNITED ANGLO CARIBBEAN SOCIETY (UACS) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS 1. Legal and Administrative Information 2. Chair's Report 3. Report of the Trustees 4. Treasurer's Report 5. Trustees' Responsibilities Statement 6. Independent Auditor's Report to the Trustees 7. Statement of Financial Activities 8. Balance Sheet 9. Notes to the Financial Statements
UNITED ANGLO CARIBBEAN SOCIETY (UACS) LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES: REGISTERED OFFICE: Cathy Simeon (Hon. Chairperson) John Swan (Hon. Vice-Chairperson) Peter Hamilton (Hon. Treasurer) Manley Charles (Hon. Asst. Treasurer) Ken Browne (Hon Secretary) Kathleen Beckford Ethelca Brand MBE Irma Charles Velma Simeon Minette Thomas 72-74 Uxbridge Road Hanwell London W7 3SU 801044 CHARITY NUMBER: BANKERS: Co-Operative Bank Plc 4 New Broadway, Ealir ondon W5 2X HSBC Bank Plc 28 The Broadway Southall Middlesex UB1 1PU AUDITORS: STAFF: Carringtons Limite Chartered Accountants and Statutory Auditor 6 Maple Grove Business Centre Lawrence Road Hounslow Middlesex TW4 6DR Carol Jonas VOLUNTEERS: Tel Fitt, Neila George, Rozina Hyder and Mariann Wells. 1
UNITED ANGLO CARIBBEAN SOCIETY (UACS) CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Introduction As Chair of UACS, I am pleased to present this annual report highlighting the work undertaken through our Elderly Persons Project during the reporting year. Our mission continues to be supporting the well- being, dignity, and inclusion of older members of our community, particularly those who are isolated, vulnerable, or living with long-term conditions. Summary of Activities Over the past year, our Elderly Persons Project has delivered a range of impactful services, including: • Weekly Social Clubs: Held 48 sessions with an average attendance of 25 older people, offering social interaction, hot meals, games, and light exercise. The arts and crafts sessions have produced some amazing results from our members. • Day Trip - Our annual day trip to Bognor Regis was well received by the 53 members and volunteers who attended. • Saturday Café - offers a more arts and crafts which prepares for main events at the Acton Gardens Community Centre. The members also engage in window dressing of the office in Hanwell displaying their arts and crafts to the wider community in the borough. • Home Visits: Provided 10 home visits and delivering Christmas gifts and flower arrangements to those unable to attend our activities due to ill health. Conducted friendly calls, helping reduce loneliness and monitor well-being. Outcomes and Impact We are proud to report that the project achieved strong positive outcomes, including: • Improved Well-being: 85% of participants reported feeling less lonely and more connected to their community. • Increased Independence: 70% of attendees felt more confident managing their health and daily tasks. • Community Involvement: Several elderly participants became peer volunteers, helping to lead sessions and support others. Challenges Despite our achievements, we faced challenges: • Rising Costs: Increased transport for our day trips and food prices affected the how we delivered these services. • Volunteer Recruitment: A shortage of regular volunteers meant we had to limit some activities. All funds were used responsibly and in line with our charitable objectives. Full financial accounts are submitted with this report. Looking Ahead In the coming year, we aim to: • Expand our befriending scheme with new digital inclusion support. • Launch an intergenerational programme pairing older people with local students. • Secure sustainable funding to ensure continuity of services. 2a
UNITED ANGLO CARIBBEAN SOCIETY (UACS) CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 UACS IN PICTURES Bognor Regis 2024 Participation in Acton Carnival 2b
UNITED ANGLO CARIBBEAN SOCIETY (UACS) CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Christmas event Volunteers t-66 4 Christmas patrons 2c
UNITED ANGLO CARIBBEAN SOCIETY (UACS) CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Saturday Café Acknowledgements I would like to thank our dedicated staff members our team volunteers, trustees, and funders. Their commitment and compassion have made a difference in the lives of our elderly beneficiaries. Chair Cathy Simeon Date: 29 July 2025 2d
UNITED ANGLO CARIBBEAN SOCIETY (UACS) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees have pleasure in submitting their annual report and financial statements for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and 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 United Kingdom and Republic of Ireland published in October 2019. Legal and administrative information set out on page 1 forms part of this report. CHARITABLE OBJECTIVES As set out in the charity's deed of constitution, the main purpose of UACS is to provide encouragement and support for the citizens in the Borough of Ealing and its environment; to work towards the elimination of discrimination of whatever form. In furtherance of those objectives the charity seeks to confer with and assist users, statutory authorities and other voluntary organisations with information and advice. The charity also seeks to raise funds and invite and receive contributions from any person(s) whatsoever by way of subscriptions and otherwise. PUBLIC BENEFIT In planning and reviewing our services the trustees have given careful consideration to the guidance contained in the Charity Commission's general guidance on public benefit. The focus of our activities remains the Older Person's Project; the project's objective being to provide a hot and balanced lunch and encourage socialisation by trying to reach older people who are hard to reach, getting them out of social exclusion and isolation to improve their quality of life. All our services are open to the public, and many have benefited from them directly and indirectly. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set by promoting good practice in delivering their core services to ensure equality and diversity in the community. ORGANISATION The charity operates via an executive committee of trustees with a further sub-committee managing the charity's existing project; i.e. the Older Person's Project. The trustees are appointed by members of the charity at the Annual General Meeting (AGM). In addition to trustees so elected, the Executive Committee may co-opt up to four further members who shall serve until the conclusion of the next AGM. RISK MANAGEMENT The trustees have examined the major strategic, business and operational risks, which the charity faces, and confirm that adequate operational, legal, and financial systems are in place to enable regular reports to be produced so that necessary steps can be taken to minimise these risks. За
UNITED ANGLO CARIBBEAN SOCIETY (UACS) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 RESERVES POLICY Reason for Reserve The Executive Committee has reviewed the charity's need for reserves in line with the guidance issued by the Charity Commission. The Executive Committee has concluded that unrestricted reserves are needed to: - Provide funds which can be designated to specific projects on short notice, or for which no funding can be raised, which further the organisation's charitable aims as stated in its constitution. - Cover administration and support costs without which the organisation could not function. - Protect against risk and unforeseen expenditure which may arise that is beyond the organisation's control, and cannot be met from existing income. - Ensure the viability of the organisation beyond the immediate future, and provide reliable and ongoing services over the longer term. Policy and Procedures The Executive Committee therefore, has agreed that unrestricted reserves should be held which represent a minimum of three months of the expenditure, to ensure the organisation's operation in the event of unforeseen contingencies. - Should the reserves fall below the minimum, the Executive Committee shall endeavour within reason and restrictions on allocated income to raise or allocate additional unrestricted funds against the deficit. No more than 20% of annual income shall be allocated to reserves. No more than £15,000 of reserves shall be expended or accumulated during one financial year. Should such circumstances arise, whether in accounting or accounts projections, the Executive Committee will make every reasonable effort to raise or allocate additional funds against the deficit for charitable expenditure or arrange for charitable expenditure of the surplus in line with the organisation's stated objectives in the current or following financial year. At the year-end free reserves which amounted to £9,357 were below the minimum target level (2024: £25,168: Free reserves were above the minimum target level). 3b
UNITED ANGLO CARIBBEAN SOCIETY (UACS) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 FUNDING During the year, we received financial support from: • Acton Gardens LLP • London Borough of Ealing • National Lottery Community Funds • Our members in general who have made financial donations Signed on behalf of the Executive Committee Chair Cathy Simeon Date: 29 July 2025 30
UNITED ANGLO CARIBBEAN SOCIETY (UACS) TREASURER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 We are very grateful to the London Borough of Ealing and National Lottery Community Fund for the funding of our major projects. We are also grateful to staff, members and well-wishers who assisted with our fund-raising events. UNRESTRICTED FUNDS Older Person's Project: The charity runs this project within unrestricted funds. The project relates to the operation of a subsidised Luncheon Club held at rented premises. The Luncheon Club as a service provider continues to play its part in the community by allowing free access to the facilities provided for older people. The charity also co-ordinates transport to and from the Luncheon Club. Control over our financial resources has been maintained. This year, the Older Person's Project made a deficit of £15,811 (2024: surplus of £1,704). We continue to embark on further fund-raising ventures to supplement our funds so that we are able to continue to enhance the quality of life for older people. RESTRICTED FUNDS Restricted funds operated by the charity are as follows: • Building Fund: The charity has for several years tried to raise funds to help fund the charity's long term objective of obtaining its own premises from which to carry out its charitable services. However, the fund has not moved for a number of years and it is unlikely that the charity will be able to meet this objective. The fund balance was £10,989 (2024: £10,989) at the year end. Everyone Matters Project: The purpose of this project is to identify the impact of Covid-19 on Ealing's Black, Asian, Minority Ethnic and Refugee communities (BAMER). During the year, the charity received a grant of £22,375 (2024: £22,250) from National Lottery Community Fund and from this expended £18,836 (2024: £12,603), leaving a balance of the fund of £32,291 (2024: f28,751) at the year end. • Digital mentoring project: During the year, the charity received £5,000 from Acton Gardens for this project (2024: Nil). This project did not commence during the year and the amount has been carried forward to the next year. I would like to express the charity's appreciation to its entire team for their invaluable services, and to the volunteers for their dedication and commitment to the organisation in helping to maintain a high standard of service to our users. Treasurer Peter Hamilton Date: CHit July 2025 4
UNITED ANGLO CARIBBEAN SOCIETY (UACS) TRUSTEES RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: • select suitable accounting policies and then apply them consistently; • observe the methods and principles in the Charities SORP 2019 (FRS 102); • make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the Executive Committee on 291/July 2025. CAl чее. Cathy Simeon (Chair) Peter Hamilton (Treasurer)
UNITED ANGLO CARIBBEAN SOCIETY (UACS) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF UNITED ANGLO CARIBBEAN SOCIETY (UACS) OPINION We have audited the financial statements of United Anglo Caribbean Society (the 'charity') for the year ended 31 March 2025 which comprise of the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: • give a true and fair view of the state of the charity's affairs as at 31 March 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and •have been prepared in accordance with the requirements of the Charities Act 2011. BASIS FOR OPINION We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. CONCLUSIONS RELATING TO GOING CONCERN In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. OTHER INFORMATION The other information comprises the information included in the trustees' annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. ба
UNITED ANGLO CARIBBEAN SOCIETY (UACS) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF UNITED ANGLO CARIBBEAN SOCIETY (UACS) Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: • the information given in the trustees' report is inconsistent in any material respect with the financial statements; or • sufficient accounting records have not been kept; or • the financial statements are not in agreement with the accounting records; or • we have not received all the information and explanations we require for our audit. RESPONSIBILITIES OF TRUSTEES As explained more fully in the trustees' responsibilities statement set out on page 5, the trustees are responsible for the preparation of financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. AUDITOR RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 6b
UNITED ANGLO CARIBBEAN SOCIETY (UACS) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF UNITED ANGLO CARIBBEAN SOCIETY (UACS) Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We obtained an understanding of the legal and regulatory framework applicable to the charity and identified that the principal risk of non-compliance related to breaches of health and safety regulations including food safety. We considered the effect on the financial statements, due to any non-compliance. We also considered those laws and regulations that have a direct impact on the financial statements, such as the Charities Act 2011. We evaluated the risks related to the management's manipulation of accounting entries and accounting estimates, which could directly impact the financial statements. Audit procedures performed included: • discussions with Trustees, including whether they have knowledge of any actual, suspected or alleged fraud. • performing procedures to address the risk of management override. Our audit testing included complete populations of certain transactions and balances, but typically involved audit sampling and a selection of a limited number of items for testing to enable us to draw a conclusion about the population from which the sample was selected. • Reviewing grant conditions for any major non-compliance issues. • Reviewing minutes of Executive Committee meetings. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities is available on the Financial Reporting Council's website at: https://www.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-for-the-audit-of-the- fi/description-of-the-auditor%E2%80%99s-responsibilities-for. This description forms part of our auditor's report. 6c
UNITED ANGLO CARIBBEAN SOCIETY (UACS) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF UNITED ANGLO CARIBBEAN SOCIETY (UACS) USE OF OUR REPORT This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. - Limite CARRINGTONS LIMITED CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS 6 MAPLE GROVE BUSINESS CENTRE LAWRENCE ROAD HONSLOW MIDDLESEX TW4 6DR. DATE: 31 July 2025 6d
UNITED ANGLO CARIBBEAN SOCIETY Financial Reporting
UNITED ANGLO CARIBBEAN SOCIETY (UACS) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 UNRESTRICTED FUNDS RESTRICTED FUNDS Note INCOME AND ENDOWMENTS FROM: Donation and legacies Charitable activities Other trading activities Investments Other TOTAL EXPENDITURE ON: Raising funds Charitable activities Other TOTAL NET INCOME/(EXPENDITURE) 10 12 11 12,115 18,190 4,209 871 2,281 37,666 27,375 13 15 14 3,106 49,859 512 53,477 (15,811) 27,375 - 18,835 18,835 8,540 TRANSFER BETWEEN FUNDS NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD 16 (15,811) 8,540 16 16 25,168 9,357 39,740 48,280 TOTAL TOTAL FUNDS FUNDS 2025 2024 39,490 18,190 4,209 871 2,281 65,041 71,186 16,263 895 860 2,542 91,746 3,106 68,694 512 72,312 (7,271) 1,856 78,913 785 81,554 10,192 (7,271) 10,192 64,908 57,637 54,716 64.908 7
UNITED ANGLO CARIBBEAN SOCIETY (UACS) BALANCE SHEET AS AT 31 MARCH 2025 Note 2025 FIXED ASSETS Tangible assets CURRENT ASSETS Debtors Cash at bank and in hand TOTAL CURRENT ASSETS CURRENT LIABILITIES Creditors: amounts falling due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES TOTAL NET ASSETS THE FUNDS OF THE CHARITY Unrestricted funds Restricted income funds TOTAL CHARITY FUNDS The notes on pages 9a to 9h form part of these financial statements. 5 2,904 63,820 66,724 8 2,087 57,637 57,637 57,637 9,357 48,280 57,637 Signed on behalf of the Executive Committee on eAtinien Cathy Simeon Chair) 2024 - 1,381 74,016 75,397 10,489 64,908 64,908 64,908 25,168 39,740 64,908
1. UNITED ANGLO CARIBBEAN SOCIETY (UACS) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES a. b. C. d. Basis of Accounting The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these financial statements. The financial statements have been prepared in accordance with 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 United Kingdom and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), Charities Act 2011 and United Kingdom Generally Accepted Accounting Practice. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements are presented in UK sterling which is the functional currency of the charity and rounded to the nearest UK pound. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Tangible Fixed Assets All assets costing more than £1,500 are capitalised and depreciated over 4 years on a straight-line basis. Donations and Grants Income from donations and grants, including capital grants, is included in incoming resources when these are receivable. When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable. Resources expended Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. 9a
e. f. g. h. UNITED ANGLO CARIBBEAN SOCIETY (UACS) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Cost of raising funds comprises the costs associated with attracting voluntary income. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Other costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include a proportion of Audit and Accountancy and sundry costs. Debtors and Creditors Debtors include amounts the charity has paid in advance for the goods and services it will receive. Debtors also include amounts receivable on grant funding to which the charity is entitled. Debtors are measured at the amount the charity anticipates it will receive from a debt or the amount it has paid in advance for goods or services. Creditors are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Leasing and Hire Purchase commitments Assets obtained under hire purchase contract and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditor net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the statement of financial activities so as to produce constant periodic rates of charge on the net obligations outstanding in each period. Rentals payable under operating leases are charged against income on straight-line basis over the lease term. Going concern The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires trustees to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 9b
UNITED ANGLO CARIBBEAN SOCIETY (UACS) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 i. Funds The charity operates the following Funds: (1) Unrestricted Fund Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. The charity runs Older Person's Project within unrestricted funds. The project relates to the operation of a subsidised Luncheon Club held at rented premises. The charity also co-ordinates transport to and from the Luncheon Club. (ii) Restricted Fund Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. 2. 3. 4. EMPLOYEES The average number of employees during the year was 1 (2024: 1). No employee earned more than £60,000 per annum (2024: £Nil). TRUSTEES During the year no remuneration was paid to trustees. (2024: None) During the year no benefit was provided to any trustees. (2024: None) During the year no transaction entered into with any trustees. (2024: None). NET INCOMING RESOURCES FOR THE YEAR This is stated after charging: 2025 2024 Auditors' Remuneration: External Audit Other Services 3.680 1,630 9c
UNITED ANGLO CARIBBEAN SOCIETY NOTES TO THE FINANCIAL STATEMNETS FOR THE YEAR ENDED 31 MARCH 2025 5. TANGIBLE FIXED ASSETS Cost At 1 April 2024 Additions Disposal At 31 March 2025 Depreciation At 1 April 2024 Charge for the year Withdrawn on disposal At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 Fixtures, Fittings and Equipment 4,965 4,965 4,965 6. DEBTORS Amounts falling due within one year: Prepayments Other Debtors 2025 1,012 1,892 2,904 7. CASH AT BANK AND IN HAND The Co-Operative Bank - Main A/C The Co-Operative Bank - Luncheon Club A/C HSBC Current A/C HSBC Reserve A/C Cash 2,839 4,409 16,521 40,001 50 63,820 8. CREDITORS - Amounts Falling Due Within One Year Other Creditors Accruals 4,141 4,946 9,087 Total f 4,965 4,965 4,965 : 4,965 2024 999 382 1,381 629 4,159 7,188 56,001 6,039 74,016 5,094 5,395 10,489 9d
UNITED ANGLO CARIBBEAN SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 9. DONATION AND LEGACIES Unrestricted 717 1,407 Subscriptions L B of Hounslow - Strength & Balance Programme Acton Gardens LLP-Acton Connect-London West National Lottery Comminity Fund- (In partnership with Golden Opportunity Skills & Development (GOS&D)) L B of Ealing - Community Connection and Self Care L B of Ealing - Ealing Inspired Project Ealing and Hounslow CVS-Community Connection Action L B of Ealing - Community Connections-GNP- (In partnership with Golden Opportunity Skills & Development (GOS&D)) Felix Project - Food donation Restricted 22,375 6,000 3,991 12,115 - 27,375 10. CHARITABLE ACTIVITIES OLDER PERSON'S PROJECT Luncheon club receipts Outing Unrestricted 17,100 1,090 18,190 Restricted : 11. OTHER INCOME Contribution from Domino Club & Bingo Contribution from Exercise Club Unrestricted 1326 2,281 Restricted TOTAL 2025 717 1,407 5,000 22,375 6,000 3,991 39,490 Total 2025 17,100 1,090 18,190 2025 356 1,925 2,281 2024 f 898 7,644 7,225 5,000 22,250 8,000 5,000 5,000 3,000 7,169 71,186 2024 15,298 965 16,263 2024 172 2,370 2,542 9e
UNITED ANGLO CARIBBEAN SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12. OTHER TRADING ACTIVITIES Emancipation day Hanwell Carnival Sale of T Shirts Total Unrestricted 1,075 3,114 20 4,209 3. COST OF RAISING FUNDS Restricted : Total 2025 f 1,075 3,114 20 4,209 Unrestricted f Restricted Hanwell Carnival Black History Month Emancipation day Bingo Total 2,296 330 380 100 3,106 Total 2025 2,296 330 380 100 3,106 14. OTHER COSTS Sundry Expenses (10% of total) Audit and Accountancy (10% of total) 2025 176 336 512 2024 895 : 895 2024 1,122 50 1,856 2024 f 449 336 785 9f
UNITED ANGLO CARIBBEAN SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15. CHARITABLE ACTIVITIES (INCLUDING SUPPORT COST) Unrestricted Restricted Everyone Matters National Lottery Comm Fund) DONATIONS - - Provision of Services: Salary Pension Rent and Rates Insurance Food and Groceries Light and Heat Telephone Printing, Postage & Stationery Repairs & maintenance Art & Health Class Health is Wealth Workshop Bank charges Outing Equipment Travel Hanwell club Payment to delivery partners * 'undry Expenses egal and professional fee Audit and Accountancy 13,000 203 - 1,222 10,563 1,059 2,044 736 354 - 359 1,052 : 1,009 1,440 3,024 900 - 1,270 900 - 421 713 - 848 - 580 49,859 18,835 Total Restricted - 13,000 203 900 1,270 900 - 421 713 - 848 - 580 18,835 Total 2025 - 13,000 203 26,997 1,222 10,563 1,059 2,044 1,636 354 1,270 900 359 1,473 713 0 848 0 1,589 1,440 3,024 Total 2024 - 68,694 5,417 34 24,416 1,115 14,554 786 1,887 1,427 494 2,000 6,283 327 950 1,227 416 1,048 6,725 5,343 1,440 3,024 78,913 The charity received a total consortium grant of £nil ( 2024: £32,475 from National Lottery, London Borough of Ealing (LBE) and London Borough of Hounslow (LBH) for its various Programmes). These outgoings relate to payments made to other Delivery Partners, who are part of the consortium. The average number of employees during the year were as follows: 2025 2024 Everyone Matters Project (Restricted) 9g
UNITED ANGLO CARIBBEAN SOCIETY (UACS) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. UNRESTRICTED FUNDS General Funds Designated Reserves Balance at 1 April 2024 25.168 (15,811) Movement in funds for the year Transfer to/(from) Designated Reserve Balance at 31 March 2025 9,357 RESTRICTED FUNDS Balance Incoming at 1.4.24 Resource € Expenditure, Gains and Losses Building Fund National Lottery Community Fund- "Everyone Matters" Project 10,989 28,751 22,375 (18,835) Acton Gardens LLP (Acton Connect-london West Total 5,000 39,740 27,375 (18,835) 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Funds Restricted Funds Tangible fixed assets Current assets 18,444 (9,087) 9,357 48,280 48,280 18. FINANCIAL COMMITMENTS The charity had the following total future minimum lease commitments under operating leases: 2025 2024 Land and Buildings Other Land and Buildings Operating leases which expire: (a) within one year (b) in the second to fifth year (c) after five years 3,000 3,000 Total 25.168 (15,811) 9,357 Transfers - Balance at 31.3.25 10,989 32,291 5,000 48,280 Total 66,724 (9,087) 57.637 Other 19. RELATED PARTY TRANSACTIONS The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2024: Enil). All transactions with trustees are disclosed in note 3 to the financial statements. 9h