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Registered number: 03100194
Hibiscus Caribbean Elderly Association
Unaudited Financial Statements
For The Year Ended 31 March 2021
Augustus & Co
Chartered Certified Accountants
374 Ley Street
Ilford
Essex
IG1 4AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03100194
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 267
- 267
CURRENT ASSETS
Debtors 5 13,490 13,490
Cash at bank and in hand 1,112 2,787
14,602 16,277
Creditors: Amounts Falling Due Within One Year 6 (12,054 ) (7,596 )
NET CURRENT ASSETS (LIABILITIES) 2,548 8,681
TOTAL ASSETS LESS CURRENT LIABILITIES 2,548 8,948
Creditors: Amounts Falling Due After More Than One Year 7 (11,000 ) -
NET (LIABILITIES)/ASSETS (8,452 ) 8,948
Income and Expenditure Account (8,452 ) 8,948
MEMBERS' FUNDS (8,452) 8,948
Page 1
Page 2
For the year ending 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr Clifford Headley
Director
5 October 2023
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Hibiscus Caribbean Elderly Association is a private company, limited by guarantee, incorporated in England & Wales, registered number 03100194 . The registered office is Chatsworth Community Centre, Buckingham Road, Stratford, London, E15 1SP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 25% reducing balance
2.4. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2021 2020
Office and administration 4 5
4 5
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2020 5,041 36,873 29,014 70,928
As at 31 March 2021 5,041 36,873 29,014 70,928
Depreciation
As at 1 April 2020 5,041 36,873 28,747 70,661
Provided during the period - - 267 267
As at 31 March 2021 5,041 36,873 29,014 70,928
Net Book Value
As at 31 March 2021 - - - -
As at 1 April 2020 - - 267 267
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 13,490 13,490
13,490 13,490
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Other taxes and social security 2,184 1,096
Accruals and deferred income 5,280 2,400
Directors' loan accounts 4,590 4,100
12,054 7,596
7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 11,000 -
11,000 -
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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