Charity registration number 1107881 (England and Wales)
Company registration number 05118504
LEEDS WEST INDIAN CARNIVAL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
LEEDS WEST INDIAN CARNIVAL
LEGAL AND ADMINISTRATIVE INFORMATION
Senior management
T A B France
Chairperson
S M Bailey
Treasurer
N Cannonier
Trustee
S Howarth
Trustee
M Zakers
Trustee
K Williams
Trustee
E Jeffers
Trustee
L A Gumbs
Trustee
S Berkeley
Trustee
K Mills
Trustee
Charity number (England and Wales)
1107881
Company number
05118504
Registered office
82 Sheepscar Street North
Leeds
West Yorkshire
LS7 3AF
Independent examiner
Beldenn Ltd
First Floor
68 Uppermoor
Leeds
West Yorkshire
LS28 7EX
LEEDS WEST INDIAN CARNIVAL
CONTENTS
Page
Trustees report
1
Independent examiner's report
2
Statement of financial activities
3
Statement of financial position
4
Notes to the financial statements
5 - 7
LEEDS WEST INDIAN CARNIVAL
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 JANUARY 2025
- 1 -

The present their annual report and financial statements for the year ended 31 January 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Leeds West Indian Carnival's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Structure, governance and management

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The members, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

T A B France
S M Bailey
N Cannonier
S Howarth
M Zakers
K Williams
(Appointed 1 July 2024)
E Jeffers
(Appointed 1 March 2024)
L A Gumbs
S Berkeley
(Resigned 31 October 2024)
K Mills

The Trustees r eport was approved by the Board of .

S M Bailey
22 October 2025
LEEDS WEST INDIAN CARNIVAL
INDEPENDENT EXAMINER'S REPORT
TO THE OF LEEDS WEST INDIAN CARNIVAL
- 2 -

I report to the members on my examination of the financial statements of Leeds West Indian Carnival (the Leeds West Indian Carnival) for the year ended 31 January 2025.

Responsibilities and basis of report

As the of the Leeds West Indian Carnival (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the Leeds West Indian Carnival are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Leeds West Indian Carnival’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the Leeds West Indian Carnival as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Beldenn Ltd
First Floor
68 Uppermoor
Leeds
West Yorkshire
LS28 7EX
22 October 2025
LEEDS WEST INDIAN CARNIVAL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Donations and legacies
67,000
63,274
Charitable activities
6,457
42,007
Investments
2
398
249
Total income
73,855
105,530
Expenditure on:
Charitable activities
70,732
122,932
Total expenditure
70,732
122,932
Net income/(expenditure) and movement in funds
3,123
(17,402)
Reconciliation of funds:
Fund balances at 1 February 2024
57,796
75,198
Fund balances at 31 January 2025
60,919
57,796

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

LEEDS WEST INDIAN CARNIVAL
STATEMENT OF FINANCIAL POSITION
AS AT
31 JANUARY 2025
31 January 2025
- 4 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
6,486
8,066
Current assets
Debtors
5
457
1,122
Cash at bank and in hand
55,951
49,796
56,408
50,918
Creditors: amounts falling due within one year
6
(1,975)
(1,188)
Net current assets
54,433
49,730
Total assets less current liabilities
60,919
57,796
The funds of the Leeds West Indian Carnival
Unrestricted funds
7
60,919
57,796
60,919
57,796

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 January 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the on 22 October 2025
S M Bailey
Company registration number 05118504 (England and Wales)
LEEDS WEST INDIAN CARNIVAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 5 -
1
Accounting policies
Charity information

Leeds West Indian Carnival is a private company limited by guarantee incorporated in England and Wales. The registered office is 82 Sheepscar Street North, Leeds, West Yorkshire, LS7 3AF.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the Leeds West Indian Carnival's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The Leeds West Indian Carnival is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Leeds West Indian Carnival. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the h ave a reasonable expectation that the Leeds West Indian Carnival has adequate resources to continue in operational existence for the foreseeable future. Thus the c ontinue 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 in furtherance of their charitable objectives.

1.4
Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

1.5
Expenditure

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

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

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

Plant and equipment
15% reducing balance
Fixtures and fittings
25% reducing balance
Computers
33% reducing balance
1.7
Taxation

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

LEEDS WEST INDIAN CARNIVAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 6 -
2
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
398
249
3
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 February 2024
20,802
1,578
2,439
24,819
At 31 January 2025
20,802
1,578
2,439
24,819
Depreciation and impairment
At 1 February 2024
13,245
1,119
2,388
16,752
Depreciation charged in the year
1,376
172
33
1,581
At 31 January 2025
14,621
1,291
2,421
18,333
Carrying amount
At 31 January 2025
6,181
287
18
6,486
At 31 January 2024
7,557
459
50
8,066
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
457
1,122
LEEDS WEST INDIAN CARNIVAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank overdrafts
28
123
Trade creditors
783
-
Other creditors
14
-
Accruals and deferred income
1,150
1,065
1,975
1,188
7
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 February 2024
Incoming resources
Resources expended
At 31 January 2025
£
£
£
£
General funds
57,796
73,855
(70,732)
60,919
Previous year:
At 1 February 2023
Incoming resources
Resources expended
At 31 January 2024
£
£
£
£
General funds
75,198
105,530
(122,932)
57,796
8
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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