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Annual Report

Karmand Community Association

2018/19

Barkerend Road, Bradford, BD3 9EP, Tel: 01274 669593, Email: [email protected]

Charity Number 1060210

1 Mission Statement

2 Karmand Centre Charter 4 Structure, Governance and Management 6 About Us 8 Staff Team 9 Message From the Chair 10 Message from the Centre Manager 12 Advice Service 13 Learning Project 14 Older People’s Project 15 Karmand Nursery 16 Administration 17 Financial Accounts 40 Minutes of last AGM

Contents

1

The main aim of Karmand Community Centre is to

“Improve the quality of life for local people”

The Centre works towards achieving this by offering services of a high standard which provide a range of educational, recreational, cultural and social opportunities. We aim to work in consultation with local people and other statutory and voluntary agencies in developing our programmes and responding to new initiatives. These focus on the following principal areas:

- Early Years’ Service (for Under 5’s and their carers) - Play and Youth Provision - Community Education Classes - Sports and Fitness - Provision for, and new initiatives with, Older People - Venue for Community Groups, Meetings, Rehearsal Space, Private Hire - Opportunities for Volunteering - Community- based capacity building - Being a source of advice and support

The Centre works within an Equal Opportunities Framework, and aims to ensure that all sections and ages within the community have a voice and access to decision making and services within the Centre’s infrastructure. We would therefore aim to promote social inclusion at all levels.

To enable the Centre to deliver these key services, the Centre has a locally based voluntary management committee and a staff team of up to 30 people over the year. The Centre has a busy 7 day-a-week programme. The main Centre premises comprise of: a large car park, a large Sports hall, multi-functional hall with kitchen facilities, a Boxing gym, a day care unit, offices, newly built nursery and toilets. In addition, there is an annexed fully equipped training suite, IT suite, and Under 5’s area with a small garden. The whole premises are on two floor levels and are considered fully disability accessible.

Under the conditions of grant aid from Bradford Council, the centre aims to make the following differences to local people’s lives. Our year’s reports and achievements should reflect these:

- to enable people to become or feel healthier and/or safer - to enable pre-school aged children to develop early learning/physical and social skills - to reduce inequality and social exclusion to enable local people to access life-long

learning, career and employment opportunities - to increase awareness of different cultures and opportunities for cultural diversity - to increase community- led activity, & opportunities for active citizenship to reduce

isolation - to increase empowerment of local people by increased advice, information and

opportunities for consultation

Mission Statement

2

Karmand Community Centre’s main aim is to:

“Improve the quality of life for local people by providing good quality services in consultation with the local community”

Karmand Community Centre’s objects are:

1. To promote the benefit of the inhabitants of the area of benefit by associating together the inhabitants and the local authorities, voluntary and other organisations to advance education, social welfare and leisure time occupations.

2. To establish a community centre. 3. Other such charitable purposes.

The Trustees have had regard to the Charity Commission’s guidance on public benefit in planning their activities. This Charter sets out the terms of reference and mutual expectations that the Management Committee, staff team and Centre users can expect of each other. It aims to provide a clear framework for everyone using the Centre, so that all concerned can have a positive experience and enjoy the opportunities that the Centre can offer. Centre Users are asked to:

- Respect each other and the staff, and be polite - Respect the building and its facilities, observe centre procedures and policies for users which

should be on display or provided for key service areas - Realise that staff can have conflicting pressures and that in certain circumstances for the benefit

of other users - Expect to be responded to politely when asking for advice or assistance, there may be a wait for

a specific service.

In addition, users should:

- Feel able to make a complaint, air concerns, or make suggestions for improvement without prejudice, within given procedures

- Comply with and assist with user consultation and monitoring (often a standard requirement nowadays)

- Be encouraged to volunteer and have their views heard - Be sensitive to the needs of others

Karmand Centre Charter

3

The Staff Team can be expected to:

- Be courteous and polite to centre users and each other - Create a warm and welcoming environment - Operate within centre policies and procedures which they must observe - Observe contractual obligations and codes of confidentiality - Respect cultural diversity, and when necessary, challenge users on issues of Equal

Opportunities - Adopt a positive attitude - Ensure there are adequate systems of communication to enable them to deliver services - Raise issues concerning employment which will assist them in carrying out their duties

to the best of their potential or within new legislation - Use existing methods, or feel able to identify new methods, for improving centre

services and staff development - Develop systems of consultation which enable them to represent the views of centre

users

The Management Committee can be expected & entrusted to ensure that:

- There are up-to-date policies and procedures in place to enable the centre staff and users to deliver and receive services within current legislation

- There are satisfactory systems for monitoring and evaluating our services within key funding and legislative requirements

- That the community is consulted about our services and future developments - The centre operates as a good employer - The management committee aims to reflect the community it serves - There is a clear management structure for all users, staff and outside agencies to

understand - That our services are delivered within an Equal Opportunities ethos, respecting cultural

diversity, and safety - That key Centre policies are displayed and users have access to relevant information - Training is provided when necessary in order to carry out the above.

4

The Karmand Community Association (known as Karmand Community Centre) is a voluntary organisation established in 1982 and registered as an unincorporated charity on 17 January 1997. The organisation was established under a constitution, which established the objectives and powers of the charitable organisation and is governed under its constitution of association.

Recruitment and Appointment of the Management Committee

The Charity’s trustees for the purposes of the Charity Law and under the constitution are known as the Members of the Management Committee (“the Trustees”). Under the constitution a third of the management committee are elected by the members of Association to serve for a period of three years after which they may be re-elected at the following Annual General Meeting of the Association. Five members will stand down this year and are eligible to stand for re-election at the AGM, in addition to that there are a further three vacancies which resulted due to resignation /removal from the Board of Trustees, therefore there are eight vacancies which are required to be fulfilled.

Trustee Induction and Training

Most trustees are already familiar with the practical work of the charity having been with the organisation for many years, however, all of them are encouraged to take up further training and attend a series of short training sessions. Every new member receives the Handbook, which has been prepared by drawing information from various Charity Commission publications signposted through the Commission’s guide. The handbook pack for the Trustee‘s contains the following:

• Constitution of Association • Unincorporated Association • Voluntary trustees Information • The obligations of the trustees • Role and Responsibilities of the trustees • Resource and current financial position as set out in the latest published Accounts • Future plans and objectives All Trustees give their time voluntarily. Any expenses reclaimed by Trustees from the charity are set out in note 9 to the accounts. The details of the charity’s Trustees who have served during the year are set out on page 7. The Trustees are elected in the first meeting after the Annual General Meeting of the association in accordance with Clause 9 of the constitution. The charity is organised so that the Trustees meet regularly to manage its affairs. The charity employs the Centre Manager who is responsible for managing the staff and services of the charity.

Structure, Governance And Management

5

Risk Management The Management Committee of the Karmand Community Centre Association is responsible for the management of the risks faced by the Centre. Detailed considerations of the risks are delegated to the Executive Committee which is assisted by the Centre Manager. The risks are identified, assessed and controls are established throughout the year. A formal review of the charity’s risk management processes is undertaken on an annual basis: The key controls used by the charity include: • Formal agendas for all committee activity • Detailed terms of reference for all sub committees • Comprehensive strategic planning, budgeting and management accounting • Established organisational structure and line of reporting • Formal written and reviewed policies • Clear authorisation and approval levels • Vetting procedures as required by law for the protection of the vulnerable Through the risk management processes established for the Karmand Community Centre Association, the Trustees are satisfied the major risks identified have been adequately mitigated where necessary. It is recognised that the system can only provide reasonable but not absolute assurance that major risks have been adequately covered. Organisational Structure The Karmand Community Centre Association has a Management Committee of 15 members who are elected by the members of Association (and 2 are co-opted), who meet regular and are responsible for the strategic direction and policy of the charity. At present, the Committee has members from variety of backgrounds relevant to the work of the charity. A scheme of delegation is in place and day-to-day responsibility for the provision of the services rest with the Centre Manager along with other senior staff members. The Centre Manager is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. The Centre Manager also has responsibility for the day-to-day operational management of the Centre, individual supervision of the team and also ensuring that the team members continue to develop their skills and working practices in line with good practice with support of staffing and the Executive Committee.

6

Who we are and what we do Karmand Community Centre is a vibrant multi-purpose, multi faith, multi-cultural community organisation, providing a wide range of services and opportunities for local people of all ages - from pre-school activities, youth projects, support for older people, Sports and leisure activities volunteering and ‘on the job’ training placements. Karmand Community Centre has been serving the community for nearly 35 years, having been set up as a community Centre. It is a locally managed charity, we continue to provide support and opportunities for those facing disadvantage and social exclusion. How we do it At Karmand Community Centre we believe that our strength lies in our diversity, helping to meet the needs of local people and supporting their aspirations. We also aim to promote understanding between all sections of the local community, offering a setting for multicultural, interfaith and intergenerational exchange. Financial Review

The income of the charity for the year was £535,446 (2018 – £488,015) and expenditure

£542,579 (2018 - £485,413) resulting in net deficit of £7,133 (2018 - £2,602 surplus).

Reserves Policy

The Trustees have set a Reserves Policy as per guidance from Charity Commission to protect

the charity against drops in income or allow it to take advantage of new opportunities. Reserves

are built/maintained/reduced to a level, which ensures that minimum 3 months of the

organisations core activity could continue during a period of unforeseen difficulty (nominally

10% of income). For the current year is estimated to equate to £120,000 contingency fund are

designated in case of redundancy.

The Current level of Free General Reserves is £41,500 (2018 £17,465), which is at an acceptable

level to provide 3 months core activity taking into account risks associated with each stream of

income and expenditure being different from that budgeted, planning activity level, and the

organisation’s commitments.

About Us

7

Our Aims and Values

Karmand Community Association, also known as Karmand Community Centre aims to combat the challenges arising from deprivation and social exclusion in the local community through a range of high quality social, healthy living, educational, and recreational programmes. In all we do, we aim to break down barriers and reduce isolation, enabling access to learning, training and opportunities, empowering people to reach their goals.

Karmand Community Centre is guided by its commitment to:

Provide the highest standards of service and continually improve performance Actively involve users in agreeing prior ities and setting standards Achieve equality of opportunity and learning from diversity Make the best use of resources Develop staff to achieve their full potential Working partnership with others to pursue common objectives

Karmand Management Board members during 2018/19 were:

Yaseen Hussain (Chair) Suhail Chaudhry (Vice Chair) Tahir Mahmood (Secretary) Ishtiaq Ahmed (Treasurer) Appointed (27 June 2018) Abid Jahangir Shahzadi Aslam Resigned (12 December 2018) Abdul Rashid Appointed (27 June 2018) Riaz Mahmood Mahboob Hussain Raja Jamshed Muzamal Hussain Razaq Iqbal Removed (27 March 2019) Shanaz Khan Appointed (27 June 2018) Tasneem Akhter Ghazanfar Ali Appointed (27 June 2018) Resigned (27 March 2019) Mohammed Ismail Laher (Co-opted) (1st August 2018) Latif Fatima (Co-opted) (12 December 2018) Abdul Ismail (Advisor)

Custodian Trustees The following persons held title to the property on behalf of the charity: Amar Rashid Abdul Ismail Sikander Azam

About Us

8

Centre Manager Rashid Ahmed Administrator Robina Bi Advisors Allahniwaz Khan, Robina Hussain, Jafrul Gazi Outreach Advice Workers Aklujan Wahab, Fatema Majid, Robina Younis Nursery Manager Rachel Finan Deputy Manager Romana Bibi Senior Practitioner Ruksaar Hussain, Smerah Akhtar, Samera Qurban, Nadia

Mughal, Iqra Nisa, Bushra Kahinat, Sadia Noor Khan, Pamela Turner, Safina Bi, Sadiyah Ashraf

Nursery Apprentice Aniqa Begum Daycare Rehana Qureshi, Shehla Naz, Bashir Kassam Activity Supervisor Mohammed Mahviya Hussain Youth Workers Onkar Singh, Ijaz Khan, Mohammed Umran, Frankie Warrington, Anum Munir Caretaker / Cleaner Mohinder Singh, Bashir Kassam Volunteers Latif Fatima, Khawar Hussain, Mussarat Mir, Shaukat Khan, Razia Saleem Family Outreach Workers Khalil Ashraf, Moyrom Jannat Karate Sensei Nisar Smiler Boxing Dave Carriss

Staff Team

9

We take a great deal of pride in our Centre. We believe Karmand Community Community

Centre is a unique model - providing community services with the invaluable support of

Bradford Council while independently generating revenue and developing interesting

programs. Our independence enables us to offer integral, varied and inclusive services to the

local and wider community. We are able to listen to community needs and interests and act

responsively through our programming.

As the development of our Centre and community accelerates and our local demographics shift

with new EU arrival communities, we sense an increasing importance placed on the role of the

community Centre. We have witnessed an increasing demand for high-density living within our

community to accommodate a growing and diverse population. We continue to strive to

provide a welcoming place where people gather to share interests, learn and grow. We hope

that when they visit Karmand Centre they leave inspired, having expanded their interests,

knowledge, skills and friendships.

I feel the last 12 months has been very much a consolidation phase for the Karmand community

Centre, we have at last managed to change the building trustees, which were great struggle,

over past 10 years two trustees passed away and one we could not trace. After long and hard

battle with land registry, finally we managed to replace all the building trustees. Additionally

that the Management Committee have been working to change current legal status as from

incorporated Charity in to Charitable Incorporated Organisation. Once the draft Constitution is

ready, it will be presented to the members for approval.

We also value the collaboration and support that takes place within our Centre during our

regular Committee meetings and events throughout the year. This past year we have seen a

number of changes on our Committee and we welcome the skills, insights and perspective our

Committee members bring. Thank you to all our committee for their time and support this year:

I especially want to thank the members of our Board for their ongoing commitment, untiring

and relentless involvement, and ongoing personal and professional support.

I hope you enjoy reading the report of past year, highlighting our achievements and signalling

our future plans

Yaseen Hussain Chair

Chairperson’s Report

10

The year has whizzed past so quickly that it is great to be able to take a moment to reflect on

and celebrate our achievements. It isn’t until you line them all up on paper that you realise how

much has been accomplished, or the time and effort that goes into providing these services to

our Community, and the many people who have helped support us on the journey

This is a difficult time for Karmand Community Centre, and a challenging one. The Centre is

without doubt a focal point for the community, with varied activities serving a wide range of

users. Centre is used by over 700 people from the local community each week, with some

32,000 people using the Centre each year. In spite of financial challenges, Karmand Community

Centre continues to provide life-changing services and opportunities for people of all ages, with

an enormous impact on those who use them.

Social hall hiring bookings continued to decrease but booking for sport hall and room bookings

increased in both in respect of regular groups, occasional bookings and commercial bookings,

these continue to provide a valuable source of income as well as providing services in the heart

of the community. Although there is some available space for room bookings at the Centre,

much of the time it is being used to full capacity. This is partially the result of favourable

comments from users and many recommending the Centre to other groups, friends and family

and partially due to networking by the Centre staff members.

The Centre benefits from a broad cross-section of support, I would like to thank all funders,

community, and business partners who have helped support our activities over the year and

who have been highlighted in our report. My thanks also to the Henry Smith Foundation for

their funding grant For ESOL and Integration project. We also received a Stronger Family Grant

from Lottery and ESF via Leeds and Bradford Council to support troubled families in assisting

them to deal with Debt and Welfare benefit Advice. My thanks to Leeds and Bradford University

for grant funding for young people to AIM High.

The change in funding opportunities places ever-changing expectations on our staff and

volunteers, who day in, day out rise to the occasion. The team of staff and volunteers who

pulled together to implement new and existing programs and community without which events

we would not have been able to service this community and its members without all of your

hard work and dedication. You tirelessly promote our values of inclusivity, respect and

responsiveness to the community while maintaining our mission and vision in order to create

impact and change. I eagerly await 2019 as we, as a community, continue to grow and support

one another each step of the way. We are awaiting for outcome of a few funding applications,

which are submitted to Home office for Asylum Migration and Integration Fund (AMIF) and

Tampon Tax to Economic empowerment-financial literacy money management and help to get

job ready.

Manager’s Report

11

If we are successful then Karmand Community Centre would be delivering services across Trans

Pennine with partner’s from Rochdale, Manchester, Oldham Bolton, Leeds, Kirklees, Keighley

and Calderdale.

We are truly grateful for the assistance of our all supporters; from funders and individual

donors to much valued pro bono partners, their commitment makes a real difference. We invite

others, both locally and nationally, to lend their support, in order to ensure that our vital

provision continues to develop and thrive in the future.

I would like to thanks, first, our amazing management Committee who have continued to

support me and provided guidance and direction. Lastly, it has again been my great pleasure to

manage this wonderful facility and I can confidently say that it has been a challenging but a very

rewarding year. All our achievements are the result of a hard-working team of staff and

community minded individuals and I ‘am very proud to be part of this close team we have at

Karmand.

Rashid Ahmed Manager

12

Karmand Community Centre’s Advice Service provides residents in Bradford East and surrounding areas of Bradford and Leeds with advice and assistance, focusing on welfare rights, housing, debt and Immigration and Nationality. Accredited under the National Advice Quality Standard and Office of Immigration Service Commission, the Advice Service is busy, well used and much needed, providing a lifeline to many clients. Advice is available through in-house and outreach service via appointments and drop in sessions, supplemented by telephone advice.

Assistance provided ranges from basic help with filling in forms or advising on and calculating benefits, to more complex issues, Mandatory Reconsideration, preparation of Appeals, Visa application, assisting EU citizen with residence applications and advocating on behalf of clients by phone or in writing. Key Achievements in 2018/19

Karmand Centre ’s Advice Service helps an enormous number of individuals with the limited resources of 3 full time and 2 a part time Advice Workers. Over the last year there have been 1880 advice appointments 2607 drop in session and during which over 5400 hours of face to face advice was provided on a range of issues. Of these 2880 cases involved welfare rights matters, 705 Immigration and Nationality 690 debt, and 212 housing.

Karmand Centre runs advice sessions at the Centre as well as outreach sessions in Bradford East, in GP surgeries, Children Centres and other community Centres. This extends advice available on benefits and related issues to people living in the Bradford East area.

Karmand Centre supported a large number of clients through challenging Personal Independent Payment decisions, Disability Living Allowance, Employment Support Allowance, Income Support and Jobseekers Allowance The Advice worker managed to secure £751,860 in Benefits, £275,840 in Debt stabilised, 21 Repossession and 6 Administration orders and 1 Bankruptcy on behalf of clients

Plan for 2019/20.

We hope to increase more outreach sessions to meet the demands of Advice work.

All staff members will be trained and registered with OISC to a minimum of Level 1 for Immigration and Nationally in order to fulfil the need of the community arriving from EU countries, as well as outside the EU.

Advice Service

13

Karmand Community Centre ran four ESOL classes this year which were funded by Henry Smith Project the project is designed to support small charitable organisations working at grassroots level. Through this grant, the purpose of this programme is to make sure that the funding reaches the most disadvantaged areas of the UK, targeting places that are economically marginalised and affected by poverty. Karmand Community Centre is running ESOL classes and Integration from 2018-2019. 54 learners are register for ESOL and integration, 31 learners are registered for study Support, 36 learners have achieved Trinity qualification. List of integration activities that took place.

Visit to Bradford council City Hall

Visit Richard Dunns

Visit Police visit station

Visit to MP office

Visit to Church

Visit Laisterdyke Library

Exercise classes

Visit to Cartwright hall

Healthy eating session

AGM learners to come to vote

Visit to Bradford College

Celebration event Key Achievements in 2018-2019

Esol build with Integration

36 achieved Trinity Qualification Plans for 2019-2020

Exploring new sources of funding to run 3 additional ESOL courses to meet the current demand.

Run other courses

Learning Project

“Coming to Karmand Community

Centre has changed my life I would like

to thank the centre’s staff and tutors

who have been very helpful and

supportive especially to somebody like

myself a single parent who suffered

from depression. I look forward to

coming to Karmand Centre.”

14

The Daycare Project provides a full day service, playing a key role in reducing isolation and promoting wellbeing. A wide range of regular activities from a Healthy Living sessions, Healthy Eating, Diabetes information, benefit advice, exercise sessions, watching movies, group discussion and trips and outing, these are to name just a few! The transport is provided by the Centre or arranged for those who are living far away from the Centre. Daily fresh cooked meals are served at lunchtime. Below are some of the activities provided in 2018/2019 and continue to provide.

Key Achievements in 2018/19

Over 70 older people benefited from project, from regular group activities and

information workshops on Fire safety, heart attack prevention, health information

sessions, light exercise, for less mobile such as chair exercise sessions, managing

diabetes, preventing falls, discussion group and watching movies.

A series of outing and trips were organised, providing opportunities for less mobile older

to visit a diverse range of venues such as Whitby, Blackpool, and Scarborough and

enjoying meal at local restaurants, summer family trips.

Plans for 2019/2020

3 year commissioning for daycare coming to end in September 2018. Bradford

Council, we will be working on new tender and hoping to receive further

commissioning.

Planning to encourage more client to participate in training and learning

programme, which will reduce anxiety and stress and increase confidence and

self-esteem as a result of gaining new skills.

Will be planning activities for clients who are aged over 65 who are generally fit,

with no health conditions, to regular walking session for at least 30 minutes each

week and strength exercises on two or more days a week.

Older People Project

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This term we have claimed for 69 children. 2 of whom claim the 30 hours funding. In addition,

we have 2 paying parents – This takes our total children on roll to 71!

We currently have 15 staff on Roll. (Aniqa) is an apprentice – who joined us in April 2018. Aniqa

came to us on a college placement – and we then offered her a position as an apprentice.

In addition – We regularly have lots of students and volunteers from the local colleges – with

whom we have built great working partnerships.

*In December 2018 – We received some highly sought after training for our whole staff team

funded through Betterstart Bradford.

The training was I-Can – which is a language development programme – to support children

with Speech and Language delay.

The training is roughly £120 per person!

Now the whole staff team are fully trained – we are looking

at getting an I-Can accreditation for the setting.

Extra Curricular Activities

We are continuing with Fisical Sports and Forest school this year – to encourage our children

and families to continue to be active.

*Key achievements in 2018/2019

We are delighted to announce that in July 2018 we

Won 1st Prize! In the Bradford Libraries Rhyme

Challenge. We won the “Best Practice Childcare

Setting”!

I would like to thank my team of staff and

volunteers. It is through their joint efforts the

nursery continues to flourish.

Rachel Finan Nursery Manager

Karmand Nursery

16

AUDITORS

Alison Whalley, BA (Hons) FCA Naylor Wintersgill Centre Carlton House Grammar School Street West Yorkshire Bradford BD1 4NS

BANKERS Lloyds Bank Hustlergate Bradford Business Centre PO Box 478 Leeds LS1 1YX

KARMAND COMMUNITY ASSOCIATION Barkerend Road Bradford BD3 9EP

Charity No: 1060210 The Trustees report was approved by the Board of Trustees 17 June 2019 Yaseen Hussain (Chair). Dated ……………………………

Administration

17

Financial Accounts Karmand Community

Association

Year 2018-2019

KARMAND COMMUNITY ASSOCIATION

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2019

18

The Trustees are responsible for preparing the Trustees 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 and 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 year.

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;

- 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; and

- 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 sufficient 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 Charity (Accounts and Reports) Regulations 2008 and the provisions 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.


INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF KARMAND COMMUNITY ASSOCIATION

19

Opinion We have audited the financial statements of Karmand Community Association (the ‘Charity’) for the year ended 31 March 2019 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of 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 2019 and of its incoming resources

and application of resources, 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's 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 accounts 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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

- the Trustees use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or - the Trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the Charity’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

Other information The Trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.


INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF KARMAND COMMUNITY ASSOCIATION

20

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 financial statements is inconsistent in any material respect with the Trustees report;

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 statement of Trustees responsibilities, the Trustees are responsible for the preparation of the 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 cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 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. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Other matter Your attention is drawn to the fact that the charity has prepared financial statements 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)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. This has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2016.

Alison Whalley (Senior Statutory Auditor)

for and on behalf of Naylor Wintersgill Limited .........................

Chartered Accountants

Statutory Auditor Carlton House

Grammar School Street

Bradford

BD1 4NS

Naylor Wintersgill Limited is eligible for appointment as auditor of the Charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006


STATEMENT OF FINANCIAL ACTIVITIES

INCLUDING INCOME AND EXPENDITURE ACCOUNT


21

Unrestricted Restricted Total Total

funds funds

2019 2019 2019 2018

Notes £ £ £ £

Income and endowments from:

Donations and legacies 3 214,394 261,541 475,935 432,363

Charitable activities 4 46,918 - 46,918 41,034

Investments 5 12,566 - 12,566 12,543

Other income 6 27 - 27 2,075 Total income 273,905 261,541 535,446 488,015 Expenditure on:

Charitable activities 7 275,020 267,559 542,579 485,413

Net (expenditure)/income for the year/

Net movement in funds (1,115) (6,018) (7,133) 2,602

Fund balances at 1 April 2018 1,147,216 709,543 1,856,759 1,854,157 Fund balances at 31 March 2019 1,146,101 703,525 1,849,626 1,856,759

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.


BALANCE SHEET

AS AT 31 MARCH 2019

22

2019 2018

Notes £ £ £ £

Fixed assets

Tangible assets 11 1,672,826 1,712,021

Current assets

Debtors 13 32,805 25,359

Cash at bank and in hand 172,084 147,214

204,889 172,573

Creditors: amounts falling due within one year 14

(21,707)

(19,453)

Net current assets 183,182 153,120

Total assets less current liabilities 1,856,008 1,865,141

Creditors: amounts falling due after more than one year 15

(6,382)

(8,382)

Net assets 1,849,626 1,856,759

Income funds

Restricted funds 17 703,525 709,543

Unrestricted funds

Designated funds 18 1,104,601 1,129,751

General unrestricted funds 41,500 17,465

1,146,101 1,147,216

1,849,626 1,856,759

The accounts were approved by the Trustees on 17 June 2019

Yaseen Hussain Ishtiaq Ahmed

Chair Treasurer


STATEMENT OF CASH FLOWS


23

2019 2018

Notes £ £ £ £

Cash flows from operating activities

Cash generated from operations 22 13,992 26,949

Investing activities

Purchase of tangible fixed assets (1,688) (1,618)

Investment income 12,566 12,543

Net cash generated from investing activities

10,878

10,925

Net cash used in financing activities - - Net increase in cash and cash equivalents 24,870 37,874

Cash and cash equivalents at beginning of year 147,214 109,340 Cash and cash equivalents at end of year 172,084 147,214


NOTES TO THE FINANCIAL STATEMENTS


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1 Accounting policies

Charity information

Karmand Community Association is a charity registered in England and Wales number 1060210 and governed by its Constitution.

1.1 Accounting convention

The accounts have been prepared in accordance with the Charity's constitution adopted 30 June 1996, 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 UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The accounts are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Income

Income, including grants, is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.


NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)


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1.5 Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under heading that aggregate all costs related to the category.

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.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% straight line basis

Plant and machinery including motor vehicles 10% straight line

Fixtures, fittings and equipment 10% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/(expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.




26


1.9 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12 Leases

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease.




27

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted Restricted Total Total

funds funds

2019 2019 2019 2018

£ £ £ £

Donations and gifts 2,265 - 2,265 3,207

Grants

212,129 261,541 473,670 429,156

214,394 261,541 475,935 432,363

For the year ended 31 March 2018 228,033 204,330 432,363

Grants receivable for core activities

Bradford MDC Social Services - Day Care - 31,409 31,409 31,409

Hope Centre - - - 1,886

Bradford MDC Early Years 204,107 - 204,107 226,800

Leeds Community Foundation - 15,000 15,000 -

Bradford MDC Youth - 2,906 2,906 5,606

Bradford MDC Core Costs 8,522 - 8,522 8,522

Leeds City Region - Stronger Families - 25,903 25,903 11,662

Groundwork UK - - - 12,950

Bradford MDC capital fund claw back - - - (12,382)

Community Works (500) (500) -

Bradford College - PCDL - 2,016 2,016 1,868

Family Action - 129,999 129,999 140,835

Henry Smith Foundation - 45,900 45,900 -

Women Zone - 8,408 8,408 -

212,129 261,541 473,670 429,156

During the year the charity recognised a liability of £500 (2018 £12,382) for funds received a number of years ago which remain unspent and will be returned to the funder.




28

4 Charitable activities

2019 2018

£ £

Day care meal income

7,051 6,175

Hire of room, social and sports halls

36,282 32,136

Nursery fees

3,585 2,723 46,918 41,034

5 Investments

Unrestricted Total

funds

2019 2018

£ £

Rental income 12,500 12,500

Interest receivable 66 43 12,566 12,543

6 Other income

Unrestricted Total

funds

2019 2018

£ £

Insurance claim

27 2,075




29

7 Charitable activities

Community Centre

Advice

Daycare

Training

Nursery

Total 2019

Total 2018

£ £ £ £ £ £ £

Staff costs 8,481 87,870 22,988 33,281 181,447 334,067 338,026

Sports, trips, events, play scheme and health

6,323 - - - - 6,323 116

Project costs

1,687 - 2,679 - 15,764 20,130 9,936

Agency staff, training and recruitment

- - 3,465 5,497 10,295 19,257 3,752

Minibus

3,321 - - - - 3,321 2,139

Travelling

541 - - - - 541 232

Charitable appeals

6,336 - - - - 6,336 -

26,689 87,870 29,132 38,778 207,506 389,975 354,201

Share of support costs (see note 8) 77,443 13,836 11,729 11,283 33,693 147,984 127,012

Share of governance costs (see note 8) 4,204 86 69 69 192 4,620 4,200

108,336 101,792 40,930 50,130 241,391 542,579 485,413

Analysis by fund

Unrestricted funds 40,592 - 9,511 - 224,917 275,020

Restricted funds 67,744 101,792 31,419 50,130 16,474 267,559

108,336 101,792 40,930 50,130 241,391 542,579

For the year ended 31 March 2018

Unrestricted funds 49,207 - 630 - 189,859 239,696

Restricted funds 76,743 73,457 32,306 25,344 37,867 245,717

125,950 73,457 32,936 25,344 227,726 485,413




30

8 Support costs

Support costs

Governance costs

2019 2018 Basis of allocation

£ £ £ £

Staff costs 22,854 - 22,854 18,056 Staff time

Depreciation 40,883 - 40,883 43,138 Staff time

Sundry expenses

2,760 - 2,760 2,984 Staff time

Repairs and renewals

36,160 - 36,160 14,295 Staff time

Marketing and consultancy fees

400 - 400 300 Staff time

Legal and professional fees

4,575 - 4,575 4,341 Staff time

Bank charges

116 - 116 120 Staff time

Payroll costs

2,885 - 2,885 3,806 Staff time

Rent, rates, light and heat

27,387 - 27,387 26,835 Staff time

Insurance

5,771 - 5,771 5,249 Staff time

Telephone and internet

2,168 - 2,168 3,956 Staff time

Printing, postage and stationery

2,025 - 2,025 3,932 Staff time

Audit fees - 4,620 4,620 4,200 Governance

147,984 4,620 152,604 131,212

Analysed between

Charitable activities 147,984 4,620 152,604 131,212

Governance costs includes payments to the auditors of £4,620 (2018- £4,200) for audit fees.

9 Trustees

None of the Trustees (or any persons connected with them) received any remuneration, benefits or expenses from the Charity during the current or previous year. Trustees indemnity insurance costing £552 (2018 - £629) was purchased during the year.




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10 Employees

Number of employees

The average monthly number of employees during the year was:

2019 2018

Number Number

Community Centre 5 5

Nursery 14 14

Advice 3 3

Day Care 1 1

Training 4 4

Management and Administration 1 1 28 28

Employment costs 2019 2018

£ £

Wages and salaries 338,642 336,594

Social security costs 15,510 18,194

Other pension costs 2,769 1,294 356,921 356,082

There were no employees whose annual remuneration was £60,000 or more during the current or previous year.

During the year redundancy payments of £nil (2018 £7,399) were paid. The payments were limited to those which the charity was legally and contractually obliged to pay.




32

11 Tangible fixed assets

Freehold land and buildings

Plant and machinery including

motor vehicles

Fixtures, fittings and equipment

Total

£ £ £ £

Cost

At 1 April 2018 1,707,537 64,225 353,103 2,124,865

Additions - - 1,688 1,688 At 31 March 2019 1,707,537 64,225 354,791 2,126,553 Depreciation and impairment

At 1 April 2018 78,225 63,832 270,787 412,844

Depreciation charged in the year 26,151 99 14,633 40,883 At 31 March 2019 104,376 63,931 285,420 453,727 Carrying amount

At 31 March 2019 1,603,161 294 69,371 1,672,826 At 31 March 2018 1,629,312 393 82,316 1,712,021

12 Financial instruments 2019 2018

£ £

Carrying amount of financial liabilities

Measured at amortised cost 22,420 19,925

13 Debtors

2019 2018

Amounts falling due within one year: £ £

Prepayments and accrued income 32,805 25,359

14 Creditors: amounts falling due within one year

2019 2018

Notes £ £

Other taxation and social security 3,119 2,610

Deferred income 16 2,550 5,300

Other creditors 4,000 2,000

Accruals 12,038 9,543 21,707 19,453




33

15 Creditors: amounts falling due after more than one year

2019 2018

£ £

Other creditors 6,382 8,382

16 Deferred income

2019 2018

£ £

Other deferred income 2,550 5,300

Deferred income is included in the financial statements as follows:

2019 2018

£ £

As at 1 April 5,300 750

Amount released to incoming resources (5,300) (750)

Amount deferred in the year 2,550 5,300

As at 31 March 2,550 5,300

Deferred income relates to deposits taken for room hire.




34

17 Restricted funds

Movement in funds

Balance at 1 April 2018

Incoming resources

Resources expended

Transfers Balance at 31

March 2019

£ £ £ £ £

Fixed asset fund - BMDC Internet Cafe 295,759 - (5,915) - 289,844

Fixed asset fund - BMDC Nursery Extension 321,207 - (6,424) - 314,783

Fixed asset fund - Betterstart 78,400 - (1,568) - 76,832

Capital Fund 6,904 - (138) - 6,766

Family sport activities - 8,407 (8,407) - -

Social Services Daycare - 31,409 (31,409) - -

English for Integration - 45,900 (30,600) - 15,300

Bradford College PCDL - 2,016 (2,016) - -

Family Action Advice and Training - 130,000 (130,000) - -

Go Higher - 15,000 (15,000) - -

Bradford MDC Youth - 2,906 (2,906) - -

Leeds City Region - Stronger Families - 25,903 (25,903) - -

Groundwork UK - Fat to Fuel Project 7,273 - (7,273) - -

709,543 261,541 (267,559) - 703,525




35

17 Restricted funds

Movement in funds - prior year


Incoming resources

Resources expended

Transfers Balance at 31

March 2018

£ £ £ £ £

Fixed asset fund - BMDC Internet Cafe 301,795 - (6,036) - 295,759

Fixed asset fund - BMDC Nursery Extension 327,762 - (6,555) - 321,207

Fixed asset fund - Betterstart 80,000 - (1,600) - 78,400

Capital Fund 7,045 - (141) - 6,904

Social Services Day Care - 31,409 (31,409) - -

Bradford MDC Preschool 31,358 - (31,358) - -

Bradford College PCDL - 1,868 (1,868) - -

Family Action Advice and training - 140,835 (140,835) - -

Bradford MDC Youth - 5,606 (5,606) - -

Street Games 2,970 - (2,970) - -

Leeds City Region - Stronger Families - 11,662 (11,662) - -

Groundwork UK - Fat to Fuel Project - 12,950 (5,677) - 7,273

750,930 204,330 (245,717) - 709,543




36

17 Restricted funds

The Internet Cafe is included in the fixed assets of the charity.

The Capital Fund represents a grant from Youth Opportunities spent on capital and resource items; the balance is the provision for future depreciation.

The Day Care was funded by Bradford MDC Social Services and the Community Development Foundation.

The Bradford College Personal and Community Development Learning (PCDL) and Bradford Council Learning Fund provided funds for training.

The Bradford MDC Preschool funded free places preschool children's early years education. The Bradford MDC Nursery Extension represents funds receivable to finance the cost of an extension to the children's nursery facility. Groundwork UK funds an environmental project recycling cooking oil.

The Street Games is funding for doorstep sports clubs.

Betterstart donated assets for the nursery.

Family Action provided funding for socially isolated families and welfare advice within the community. Further advice is funded by Stronger Families.

Bradford MDC fund youth projects.

The English for Integration project is funded by the Henry Smith Foundation.

Family Sports Activities are funded by Womenzone.




37

18 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement in funds


Incoming resources

Resources expended

Transfers Balance at 31 March 2019

£ £ £ £ £

Fixed Asset Fund 1,009,751 - (26,838) 1,688 984,601

Contingency fund 120,000 - - - 120,000 1,129,751 - (26,838) 1,688 1,104,601

Movement in funds - prior year


Incoming resources

Resources expended

Transfers Balance at 31 March 2018

£ £ £ £ £

Fixed Asset Fund 1,036,939 - (27,188) - 1,009,751

Contingency fund 60,000 - - 60,000 120,000 1,096,939 - (27,188) 60,000 1,129,751

The balance on the contingency fund represents funds ear marked to cover redundancy costs in the event that future funding cuts lead to staff redundancies, this fund is not expected to be spent in the foreseeable future.

The Trustees are working to build up a contingency fund representing three months running costs to be used in the event of a loss of funding.

The balance on the fixed asset funds represents the value of the charity's funds invested in the fixed assets, this fund will deplete as the assets are depreciated.




38

19 Analysis of net assets between funds

General funds

Designated funds

Restricted funds

Total

£ £ £ £

Fund balances at 31 March 2019 are represented by:

Tangible assets - 984,601 688,225 1,672,826

Current assets/(liabilities) 47,882 120,000 15,300 183,182

Long term liabilities (6,382) - - (6,382)

41,500 1,104,601 703,525 1,849,626

Analysis of net assets between funds - prior year

General funds

Designated funds

Restricted funds

Total

£ £ £ £

Fund balances at 31 March 2017 are represented by:

Tangible assets - 1,009,751 702,270 1,712,021

Current assets/(liabilities) 25,847 120,000 7,273 153,120

Long term liabilities (8,382) - - (8,382)

17,465 1,129,751 709,543 1,856,759

20 Capital commitments 2019 2018

£ £

At 31 March 2019 the Charity had capital commitments as follows:

Contracted for but not provided in the financial statements:

Acquisition of property, plant and equipment - 4,000




39

21 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2019 2018

£ £

Aggregate compensation 44,886 43,886

Transactions with related parties

During the year a loan of £2,000 (2017: £nil) was due to Karmand Community Centre, another charity, some of whose trustees are also trustees of Karmand Community Association Limited. £nil (2017: £28,641) was written off during the year in respect of a loan due from Karmand Community Centre.

22 Cash generated from operations 2019 2018

£ £

(Deficit)/surplus for the year (7,133) 2,602

Adjustments for:

Investment income recognised in statement of financial activities (12,566) (12,543)

Depreciation and impairment of tangible fixed assets 40,883 43,138

Movements in working capital:

(Increase) in debtors (7,446) (22,715)

Increase in creditors 3,004 11,917

(Decrease)/increase in deferred income (2,750) 4,550

Cash generated from operations 13,992 26,949

40

KARMAND COMMMUNITY ASSOCIATION MINUTES OF ANNUAL GENERAL MEETING HELD ON

WEDNESDAY 28 JUNE 2018 7.00PM

MINUTES OF KARMAND CENTRE ANNUAL GENERAL MEETING

Held at Karmand Community Centre – Main Hall. 7pm. Wednesday 27.6.18

PRESENT: 83 members had registered before the start of the AGM meeting.

ALSO PRESENT: Mr Rashid Ahmed (Centre Manager), Mr Taj Salam, Mr Abdul Salam (Election

Scrutineers).

1. WELCOME & APOLOGIES

a. Mr Yaseen Hussain (Chair) introduced the other members of the Executive

b. Apologies – None noted.

2. MINUTES OF LAST AGM

a. Copies of the Annual Report were circulated to members present.

b. Point of Order was raised about a member of MC supervising the registration of

attendees at Reception and an apparent conflict of interest as MC member was also a

nomination candidate for MC. The MC member was duly replaced to ensure

transparency in the process.

c. A query was made about all attending being registered members of KCC. Chair

clarified that all who were attending were checked against the authorised list. Chair

also asked those present if anyone was NOT a member of KCC or who may not have

have registered on arrival. No response was received.

d. Minutes of the previous AGM were proposed as a true record by Mr S Mahmood and

seconded by Mr R Mahmood. In favour 17. Against 0. Abstentions 3. Minutes were

duly approved.

3. ANNUAL REPORT 2017/2018

a. Chair read through a brief summary of his report and highlighted some of the main

points.

4. ACCOUNTS 2017/2018

a. Treasurer presented the Centre’s 2017/2018 Financial accounts page by page.

i. A motion to approve the accounts was postponed until questions/queries were

addressed before approving accounts.

b. Questions were raised in relation to the Financial Accounts.

i. P31. £12k amount to be explained. This was an amount from the Cricket Field

Development Fund and had to be returned back to the Council.

ii. P32. Why was Day Care income ( £6,175 ) a higher figure this year. Bfd

Council had cut Social Services Grants to Day Centres. Therefore attendance

costs had increased to £5 per day which had affected Day Centre attendances.

Further cuts are also expected.

iii. P34. Increase in Repairs & Renewables. 2017 it was £4,265, in 2018 it is

£14,295. Increase is due to £8k refurbishment of the Children’s Play Area and

£5k for the new cctv installation.

iv. P33. Casual Staff Training. 2017 Accounts show this as £6,296, and this year

it is £3,840; why the discrepancy? An explanation was given after checking

the Accounts was that the figures reconciled at £475,679 as the total amount.

The confusion is due to the Accountants using 6 different account sub-headings

this year instead of 16 used last year; albeit it is the same Accountants who

prepared both years’ accounts. Explanation was accepted.

41

It was requested that the Accountants keep the same format of Accounts

each year for ease of scrutiny. 5. APPROVAL OF ACCOUNTS

a. A query was noted about leaving the accounts to be approved at the end of the AGM

instead of now. However as it has been standard procedure the approval of accounts

was put to motion.

b. Approval of accounts Proposed by Mr M Ahmed. Seconded by Mr I Alam. In favour

32. Against 0. Abstentions 10. Accounts duly approved.

6. CHANGE OF CONSTITUTION

a. Chair clarified that the preparation and paperwork for this item (changing status of

KCC to charitable limited company) had been anticipated to have been completed by

the time of the AGM but unfortunately it has not been possible. Therefore this item is

being withdrawn and when appropriate an Extra-ordinary General Meeting will be

arranged.

b. It was noted that a Consultation process with the membership, should be conducted

prior to an EGM.

7. APPOINTMENT OF INDEPENDENT AUDITORS

a. The cost of this year’s accounts preparation was £4,200. Last year it was £3,900. A

Value for Money exercise had been carried out and the cheapest accountants were the

same as last year’s.

b. Appointment of Independent Auditors Proposed by Mr M Shaukat. Seconded by Mr

S Mahmood. In favour Majority. Against 0. Abstentions 1. Approved to keep current

accountants subject to further “value for money” outcome.

8. ANY OTHER BUSINESS

a. A question was asked about any new key developments planned. Members were

directed to the Annual Report summary under each Activity Area.

b. A concern was raised about refuse/rubbish not being removed from “downstairs”

despite several requests. It was felt that this was not a matter for the AGM but

the Management Committee could look into this in their next meeting.

c. GDPR. A query was raised about the comment on the AGM invitation letter about

GDPR An explanation was duly provided following implementation of GDPR from

25.5.2018 and the organisation’s responsibility to handle all data in a more responsible

way and to make all members aware in line with GDPR requirements.

d. Language. Concerns were raised about the use of English to conduct the AGM

business. The benefits of conducting business in English were explained due to the

diverse communities present and the importance of a common language. The Chair

said that this would be borne in mind for the future and summaries could be

provided in community languages depending on availability of volunteers with

appropriate language skills being available.

e. Photography. A concern was raised about photographs being taken of AGM business

and the GDPR guidance. It was explained that photos would only be used by KCC for

Centre only purposes.

9. ELECTION PROCESS

a. Mr Taj Salam formally took over the Election process. Explanations were also made

in Urdu, as there were Punjabi and Gujerati speakers also present.

b. Mr T Salam noted the high turn out of members at the AGM. There are presently 6

vacancies on the MC to be filled.

c. Twenty nominations had been received. 3 applications were invalid. 1 nomination had

been received at the start of the AGM but it was not accepted as it was after the closing

date.

42

d. Therefore 17 candidates contesting for 6 vacancies would require an election to be

conducted. The 17 applicants names were read out.

e. The Election process was explained. Valid / Void votes were explained.

10. ELECTION OUTCOME

a. A total of 115 voting slips were counted. 93 men. 22 women.

b. Each Ballot slip was announced separately and recorded.

c. The following 6 gained the highest votes and were duly elected on to the Management

Committee.

i. Abdul Rashid

ii. Ghazanfar Ali

iii. Gul Shahnaz

iv. Raja Jamshed

v. Riaz Mahmood

vi. Tahir Mahmood

11. MEETING CLOSED: 10.25pm.

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Advice

Training And Education

Elderly Daycare

Nursery

Youth Activities

Sports and Leisure

Health & Fitness

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