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REGISTERED COMPANY NUMBER: 05169619 (England and Wales)
REGISTERED CHARITY NUMBER: 1105387














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 28 February 2023

for

Bangladesh Community Development

Bangladesh Community Development






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Report of the Trustees 1 to 2

Statement of Financial Activities 3

Balance Sheet 4 to 5

Notes to the Financial Statements 6 to 9

Bangladesh Community Development (Registered number: 05169619)

Report of the Trustees
for the Year Ended 28 February 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 28 February 2023. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
The Charity is established for charitable purposes and the objects of the Charity are:-

To promote, provide for and encourage the benefits of the inhabitants of Birmingham particular but not exclusively those inhabitants from the Bangladeshi community, without distinction of sex, sexual orientation, race or other opinions, by associating together the said inhabitants, local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and other leisure-time occupation with the objective of improving the conditions of life of the said inhabitants.

ACHIEVEMENT AND PERFORMANCE
BCD has plans to expand on these activities to cater for the needs of the community and create a better society. Funding has been a constraint in past few years and the organisation hopes to be able to secure further funding in the coming year to carry out its objects.

FINANCIAL REVIEW
Reserves policy
The trustees have established a policy whereby the unrestricted funds held by the charity should be between 3 and 6 months of the resources expended. At this level, the management committee feel that they would be able to continue the current activities of the charity in the event of a significant drop in the funding. At present the free reserves do not reach this target level and the trustees are looking at various options to improve this situation.

The management committee meets every Tuesday to review the activities and finances of the charity.

Total incoming resources for the period amounted to £ Nil (2022: Nil) with neither a gain or deficit (2022: Nil) at the year end.

FUTURE PLANS
BCD plans to continue with its activities and provide additional services subject to obtaining further funding as required.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Bangladesh Community Development was formed as a charity under a trust deed dated 18th August 1998 and is registered with the Charity Commission - registered number 1074027. The charity was incorporated as a company limited by guarantee on 2nd July 2004, company number 5169619.

The charity is governed by the board of trustees who are also it's directors. New directors are appointed by resolution of the members at a general meeting.

The Projects Supervisor, who is not a trustee, is responsible for the day to day management of the charity.


Bangladesh Community Development (Registered number: 05169619)

Report of the Trustees
for the Year Ended 28 February 2023

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05169619 (England and Wales)

Registered Charity number
1105387

Registered office
c/o XL Tuition Centre
SKN Business Centre
SKN Business Centre
Birmingham
West Midlands
B19 2HN

Trustees
Abu Wahid Trustee
Iqbal A Choudhury Trustee
Khusru M Khan Trustee
Mohammed A Hossain Trustee

Company Secretary
Khusru M Khan

Approved by order of the board of trustees on 27 October 2023 and signed on its behalf by:





Khusru M Khan - Trustee

Bangladesh Community Development

Statement of Financial Activities
for the Year Ended 28 February 2023

28.2.23 28.2.22
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   

NET INCOME - - - -


RECONCILIATION OF FUNDS
Total funds brought forward (907 ) - (907 ) (907 )

TOTAL FUNDS CARRIED FORWARD (907 ) - (907 ) (907 )

Bangladesh Community Development (Registered number: 05169619)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   
CURRENT ASSETS
Debtors 6 372 - 372 372
Cash at bank and in hand 321 400 721 721
693 400 1,093 1,093

CREDITORS
Amounts falling due within one year 7 (1,600 ) (400 ) (2,000 ) (2,000 )

NET CURRENT ASSETS/(LIABILITIES) (907 ) - (907 ) (907 )

TOTAL ASSETS LESS CURRENT
LIABILITIES

(907

)

-

(907

)

(907

)

NET ASSETS/(LIABILITIES) (907 ) - (907 ) (907 )
FUNDS 9
Unrestricted funds (907 ) (907 )
TOTAL FUNDS (907 ) (907 )

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Bangladesh Community Development (Registered number: 05169619)

Balance Sheet - continued
28 February 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 27 October 2023 and were signed on its behalf by:





Khusru M Khan - Trustee

Bangladesh Community Development

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures and fittings - 10% on cost
Computer equipment - 25% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 28 February 2023 nor for the year ended 28 February 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 28 February 2023 nor for the year ended 28 February 2022.



Bangladesh Community Development

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds fund funds
£    £    £   

NET INCOME - - -


RECONCILIATION OF FUNDS
Total funds brought forward (907 ) - (907 )

TOTAL FUNDS CARRIED
FORWARD

(907

)

-

(907

)

4. AVERAGE NUMBER OF EMPLOYEES

0

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 March 2022 and
28 February 2023

2,379

9,077

11,456

DEPRECIATION
At 1 March 2022 and
28 February 2023

2,379

9,077

11,456

NET BOOK VALUE
At 28 February 2023 - - -
At 28 February 2022 - - -


Bangladesh Community Development

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Other debtors 372 372

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Bank loans and overdrafts (see note 8) 79 79
Other creditors 1,321 1,321
Accrued expenses 600 600
2,000 2,000

8. LOANS

An analysis of the maturity of loans is given below:

28.2.23 28.2.22
£    £   
Amounts falling due within one year on demand:
Bank overdrafts 79 79

9. MOVEMENT IN FUNDS
Net
movement At
At 1.3.22 in funds 28.2.23
£    £    £   
Unrestricted funds
General fund (907 ) - (907 )

TOTAL FUNDS (907 ) - (907 )

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
TOTAL FUNDS - - -



Bangladesh Community Development

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 28 February 2023.

11. COMPANY LIMITED BY GUARANTEE

Members of the charitable company guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of a winding up. The total number of such guarantees at 28th February 2023 was 4 (2022: 4).