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2021-03-31-accounts

Charity Number: 900388

Black Elders Day Centre of Gloucester

Report and financial statements For the year ended 31 March 2021

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Black Elders Day Centre of Gloucester Reference and administration information

Charity number 900388 Registered office address St Catherine Court, 2 Wheatstone Road, Gloucester GL1 4PX Charity also known as Black Elders Trustees

Trustees who served during the year and up to the date of this report were as follows:

Linden Dennis Chair Carol Rose Treasurer & Secretary Carlton Green Patricia Thomas Madge Sheppard Janet Mitchell Sharon Bryan Tina Fable Dona Woolf-Sekinger

Key management personnel

Linden Dennis Chair Carol Rose Treasurer & Secretary

Bankers

Barclays Bank UK PLC

Independent Examiner

Third Sector Accountancy Limited, Holyoake House, Hanover Street, Manchester M60 0AS

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Black Elders Day Centre of Gloucester Trustees’ annual report for the year ended 31 March 2021

The trustees present their report and the unaudited financial statements for the year ended 31 March 2021.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

The charity’s objects as set out in its governing document are: to promote the welfare of the aged in any charitable manner within the county of Gloucestershire.

Black Elders Day Centre of Gloucester is situated in the heart of the Black and Ethnic Minority Community in the city. It delivers community care mainly (but not exclusively) to African Caribbean elders aged 50 and over, especially to the frail, elderly and disabled.

The charity provides community care directly and also helps fund other community care groups. The directly provided services include running day care activities and a Meals on Wheels service. Day care includes personal care, cooked lunch, social activity and mental stimulation, day trips and outings, adult education and health improvement activities.

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Achievements and performance

The charity's main activities and who it tries to help are described below. All its charitable activities focus on the welfare of the elderly and are undertaken to further the charity’s charitable purposes for the public benefit.

Community care means providing services and support to people who are affected by problems of ageing, physical, sensory disability and mental health. Despite these challenges, elders choose to live their lives as independently as possible in their own homes or in a homely setting in the local community. Our ethos is to ensure that all community members have a right to live independent lives, with dignity and to be treated with respect.

Black Elders Day Centre of Gloucester is a provider of community care for the over 50's, mainly from the African Caribbean community, who are elderly, frail and those who have physical or mental health disabilities. It runs a Day Centre and also provides a community meals service (Meals on Wheels) for those who are housebound and unable to cook for themselves. The charity also funds other community care organisations including Ebony Carers.

Owing to the pandemic the charity's provision during the year and to date has been limited to providing a hot meal for the most vulnerable once a week, and regular telephone calls to check on the well being of all service users. This will continue until we can go back to providing a twice weekly day care centre, providing respite for carers.

Our Day Centre services have been postponed since March 2020 owing to the pandemic. Our regular activities which we hope to resume as soon as safely possible include:

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Black Elders Day Centre of Gloucester Trustees’ annual report for the year ended 31 March 2021

We are in talks with the management team of St Catherine Court with a view to resuming activities during 2022. Date as yet unknown, this is due to the site being a residential care home for the elderly and our own service users being elderly. We are all therefore mindful of Government Covid guidelines and restrictions, so must be sure there are procedures in place to keep everyone safe before we mutually agree to resuatjme our activities at that site.

We held a successful Christmas party in December 2021 at the All Nations Community Centre. Food was served and there was also a raffle and video show. Food was delivered to service users and trustees who couldn't attend. Everyone had a Christmas card and (donated) goody bags of ingredients to make muffins, gingerbread, or pizza.

Financial review

The charity’s income totalled £47,540 for the year (2020: £48,125) of which £34,000 was Carer’s grant from Gloucestershire County Council (2020: £34,000) and £12,732 furlough grant was received from HMRC (2020: £nil). Because the charity’s activities were curtailed by the pandemic expenditure was only £10,972 (2020: £53,318) resulting in a surplus of £10,972 for the year (2020: deficit of £5,193).

At the year end the charity had net assets of £93,326 of which £3,264 were restricted funds and £90,064 were general undesignated funds. (2020: net assets of £82,354 all being general nil restricted, £82,354 general funds.)

Reserves policy

The aim of the reserves policy is to ensure that the charity’s ongoing and future activities are reasonably protected from unexpected fluctuations in its income and expenditure. The board reviewed the reserves policy and agreed that the level of unrestricted general funds, also known as free reserves, of £90,064 is appropriate given the risks faced by the charity and the sustainability of its different income streams. The risks include uncertainty about the future of the Day Centre and whether grant aid from Gloucestershire County Council will continue.

Structure, governance and management

The charity is an unincorporated association governed by a constitution adopted on 19 February 1990 and amended on 5 July 2001.

Trustees are recruited from people who have an interest in advancing the objectives of Black Elders. They are appointed by vote at the Annual General Meeting.

The trustees are responsible for the strategic direction and policy of Black Elders. Prior to the Covid-19 pandemic lockdown from March 2020, the trustees would meet monthly. They were unable to meet in person during the year, but have met since the year end on two occasions.

All trustees give their time voluntarily and receive no benefits from the charity. The trustees do not claim expenses from the charity.

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Black Elders Day Centre of Gloucester Trustees’ annual report for the year ended 31 March 2021

Related parties and relationships with other organisations

The charity works with and helps fund two other community care organisations; Ebony Carers and Golden Years. Quarterly grants totalling £9,500 were made to Ebony Carers during the year but Golden Years Lunch Club was not able to operate owing to the pandemic.

Statement of responsibilities of the trustees

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).

Charity law 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 year. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable group and enable them to ensure that the financial statements comply with the Charities Act 2011. 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.

06 / 02 / 2022

The trustees’ annual report has been approved by the trustees on ……………………. and signed on their behalf by

Linden Dennis

Chair of the Trustees

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Independent examiner’s report to the trustees of Black Elders Day Centre of Gloucester for the year ended 31 March 2021

I report on the accounts of the charity for the year ended 31 March 2021 set out on pages 5 to 14.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that, in any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS

08 / 02 / 2022

Date: ……………………………….

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Black Elders Day Centre of Gloucester

Statement of Financial Activities for the year ended 31 March 2021

Unrestricted
funds
Note
£
Income from:
Grants and donations
3
13,532
Charitable activities
4
-
Investments
5
8
Total income
13,540
Expenditure on:
Charitable activities
6
5,830
Total expenditure
5,830
8
7,710
Transfer between funds
-
Net movement in funds for the year
7,710
Reconciliation of funds
Total funds brought forward
82,354
Total funds carried forward
90,064
Net income/(expenditure) for the year		 Restricted
funds
£
34,000
-
-
34,000
30,738
30,738
3,262
-
3,262
-
3,262		 Total funds
2021
£
47,532
-
8
47,540
36,568
36,568
10,972
-
10,972
82,354
93,326		 Unrestricted
funds
£
2,288
11,810
27
14,125
19,318
19,318
(5,193)
-
(5,193)
87,547
82,354		 Restricted
funds
£
34,000
-
34,000
34,000
34,000
-
-
-
-
-		 Total funds
2020
£
36,288
11,810
27
48,125
53,318
53,318
(5,193)
-
(5,193)
87,547
82,354

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Black Elders Day Centre of Gloucester

Balance sheet as at 31 March 2021

Note
£
£
Fixed assets
Tangible assets
12
1,234
Current assets
Cash at bank and in hand
95,557
Total current assets
95,557
Liabilities
Creditors: amounts falling
due in less than one year
13
(3,465)
Net current assets
92,092
Total assets less current liabilities
93,326
Net assets
93,326
The funds of the charity:
Restricted income funds
14
3,262
Unrestricted income funds
15
90,064
Total charity funds
93,326
2021		 £
£
2,467
79,887
79,887
-
79,887
82,354
82,354
-
82,354
82,354
2020		 £
£
2,467
79,887
79,887
-
79,887
82,354
82,354
-
82,354
82,354
2020
82,354
82,354
-
82,354
82,354

For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act The notes on pages 7 to 14 form part of these accounts.

06 / 02 / 2022 Approved by the trustees on and signed on their behalf by:

Linden Dennis, Chair of the Trustees

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Black Elders Day Centre of Gloucester

Notes to the accounts for the year ended 31 March 2021

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

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 UK and Republic of Ireland (FRS 102) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Black Elders Day Centre of Gloucester meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

d Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

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Black Elders Day Centre of Gloucester

Notes to the accounts for the year ended 31 March 2021 (continued)

e Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

f Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g Tangible fixed assets

Individual fixed assets are capitalised at cost and are depreciated

over their estimated useful economic lives on a straight line basis as follows:

Motor vehicle 33%

h Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

i Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2 Legal status of the charity

The charity is an unincorporated association governed by a constitution adopted 19th February 1990 as amended 5 July 2001. The registered office address is disclosed on page 1.

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Black Elders Day Centre of Gloucester

Notes to the accounts for the year ended 31 March 2021 (continued)

3 Income from grants and donations

Gloucestershire CC - Carers grant
HMRC - CJRS grant
Other grants
Donations
Total
4
Income from charitable activities
Contributions by participants
Gloucestershire CC - GAP payments
Fundraising
Total		 Unrestricted
£
-
12,732
-
800
13,532
Unrestricted
£
-
-
-
-		 Restricted
£
34,000
-
-
-
34,000
Restricted
£
-
-
-
-		 Total 2021
£
34,000
12,732
-
800
47,532
Total 2021
£
-
-
-
-		 Unrestricted
£
-
-
2,288
-
2,288
Unrestricted
£
8,965
2,300
545
11,810		 Restricted
£
34,000
-
-
-
34,000
Restricted
£
-
-
-
-		 Total 2020
£
34,000
-
2,288
-
36,288
Total 2020
£
8,965
2,300
545
11,810

5 Investment income

All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.

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Black Elders Day Centre of Gloucester

Notes to the accounts for the year ended 31 March 2021 (continued)

6 Analysis of expenditure on charitable activities

Staff costs
Grants to community care organisations (see note 8)
Premises
Food for beneficiaries
Motor vehicle costs
Insurance
Administration
Accountancy
Independent Examiner's fee
Depreciation
Restricted expenditure
Unrestricted expenditure
7
Grants to community care organisations
Ebony Carers Group
Golden Years Luncheon Club
8
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation
Payroll bureau fees
Accountancy fees
Independent examiner's fee		 Total 2021
£
21,238
9,500
-
1,406
1,045
327
979
600
240
1,233
36,568
30,738
5,830
36,568
9,500
-
9,500
2021
£
1,233
270
600
240		 Total 2020
£
23,527
15,500
3,804
4,825
1,610
1,386
1,433
-
-
1,233
53,318
34,000
19,318
53,318
10,500
5,000
15,500
2020
£
1,233
-
-
-

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Black Elders Day Centre of Gloucester

Notes to the accounts for the year ended 31 March 2021 (continued)

9 Staff costs

Staff costs during the year were as follows:

Wages and salaries 2021
£
21,238
21,238		 2020
£
23,526
23,526

No employee has employee benefits in excess of £60,000 (2020: Nil).

The average number of part time staff employed during the period was 4 (2020: 4). The average full time equivalent number of staff employed during the period was 1 (2020: 1).

The key management personnel of the charity comprise the trustees. The total employee benefits of the key management personnel of the charity were £ nil (2020: £ nil).

10 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: Nil).

Aggregate donations from related parties were £ nil (2020: £nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil) other than as mentioned below.

A part time employee of the charity, employed under normal terms, is a sibling of one of the trustees.

11 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

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Black Elders Day Centre of Gloucester

Notes to the accounts for the year ended 31 March 2021 (continued)

12
Fixed assets: tangible assets
Cost
Depreciation
Charge for the year
Net book value
13
Creditors: amounts falling due within one year
Creditors and accruals
At 1 April 2020
At 31 March 2020
At 31 March 2021
At 1 April 2020
At 31 March 2021
At 31 March 2021		 Motor vehicle:
Minibus
£
3,700
3,700
1,233
1,233
2,466
1,234
2,467
2021
£
3,465
3,465		 2020
£
-
-

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Black Elders Day Centre of Gloucester

Notes to the accounts for the year ended 31 March 2021 (continued)

14 Analysis of movements in restricted funds

Glos CC Carers grant
Total
Comparative period
Glos CC Carers grant
Total		 Balance at 1
April 2020
£
-
-
Balance at 1
April 2019
£
-
-		 Income
£
34,000
34,000
Income
£
34,000
34,000		 Expenditure
£
(30,738)
(30,738)
Expenditure
£
(34,000)
(34,000)		 Transfers
£
-
-
Transfers
£
-
-		 Balance at 31
March 2021
£
3,262
3,262
Balance at
31 March
2020
£
-
-

Name of

restricted fund Description, nature and purposes of the fund

Gloucestershire CC - Carers grant

finances a consortium of three groups (Black Elders Day Centre of Gloucester, Ebony Carers group and Golden Years Luncheon Club) who provide support to African-Caribbean elderly people and their carers in Gloucestershire.

15 Analysis of movement in unrestricted funds

Comparative period
General fund
General fund		 Balance at 1
April 2020
£
82,354
82,354
Balance at 1
April 2019
£
87,547
87,547		 Income
£
13,540
13,540
Income
£
14,125
14,125		 Expenditure
£
(5,830)
(5,830)
Expenditure
£
(19,318)
(19,318)		 Transfers
£
-
-
Transfers
£
-
-		 As at 31
March 2021
£
90,064
90,064
As at 31
March 2020
£
82,354
82,354

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Black Elders Day Centre of Gloucester

Notes to the accounts for the year ended 31 March 2021 (continued)

16 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Total
Comparative period
Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
1,234
88,830
90,064
General
fund
£
2,467
79,887
82,354		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
3,262
3,262
Restricted
funds
£
-
-
-		 Total 2021
£
1,234
92,092
93,326
Total 2020
£
2,467
79,887
82,354

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