EAST WEST COMMUNITY CENTRE LTD - Charities report

REGISTERED COMPANY NUMBER: 08086325 (England and Wales)

REGISTERED CHARITY NUMBER: 1173408

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2025

for

EAST WEST COMMUNITY CENTRE LTD

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

13

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 31 March 2025. 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

Objectives and aims

The charity's objects are specifically restricted to the following:

The provision of facilities for recreation or other leisure time occupation in the interest of social welfare for elderly people in Leicester and Leicestershire, who have need for facilities by reason of their age, infirmity of disability or social and economic conditions, with the object of improving their conditions of life.

The Charity's objects are, in particular, are promoted by undertaking the following activities.

(i) Day care centre for elderly, disabled people

(ii) Provide meals on wheels to elderly and disabled people to meet their individual needs

(iii) Facilitate economic and community development

(iv) To social welfare and recreation to promote independence

(v) Providing range of services and support to the elderly and frail from the local community which helps bringing someone out of isolation and loneliness and thereby promoting mental health, as a preventative measure.

The strategies employed to meet these objectives included the following:

- Promoting high quality standard by encouraging the formulation and implementation of good practice and

procedures within the organization.

- Encouraging more supports and volunteers to effectively deliver appropriate, adequate and accessible services to improve the quality of life of local community.

- Identifying areas of unmet service needs through participatory research and information gathering

- Linking with mainstream statutory and voluntary agencies and promoting programmes to redress discrimination and create wider awareness of social-cultural needs of local communities and ways of meeting these needs

- Facilitating strategic partnership with other agencies to secure the widest range of services are available that best matches the needs of service users.

- Supporting communities, in particular, telephone befriending, welfare advice & advocacy, cultural entertainment and IT support , especially after the Covid -19 pandemic.Virtual transmission became a more acceptable method of presentation/communication because of the pandemic, as it became more intrusive in our lives.

Public benefit

The Trustees have given due regard to guidance published by the charity commission on public benefit to continue its registration with the Charity Commission.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a memorandum and articles, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006."

The organisation, East West Community Centre, is a charitable company limited by guarantee and registered charity. The company was established in May,2012 under a Memorandum of Association and was amended by special resolution dated 30the May 2017, that established the objects and powers of the charitable company and is governed under its Articles of Association. The charity was registered on 14th June 2017 with the Charity Commission In the event of the company being wound up members are required to contribute an amount not exceeding £10.00.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Executive Committee. Under the requirements of the Memorandum and Articles of Association the members of the Executive Committee are elected to serve for a period of two years after which they must be re-elected at the next Annual General Meeting. The Executive Committee is drawn from the membership of affiliated organisations.

Due to the nature of the organisation's objects, much of the charity work inevitably focuses upon local communities. To enhance the potential pool of trustees the charity has, through networking with local communities, sought to identify individuals with skills who would be willing to become members of the organisation and use their own experience to assist the charity.

The more traditional business and community development skills are well represented on the Management Committee. In an effort to maintain this broad skill mix, members of the Management Committee are requested to provide a list of their skills and in the event of particular skills being lost due to retirement; individuals' organisation are approached to offer themselves for election to the Management Committee.

Organisational structure

EWCC has an Executive Trustees / Directors of up to 4 members who meet quarterly and are responsible for the strategic direction and policy of the charity. At present the Committee has 4 members from a variety of professional 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 Manager. The management committee of 4 office bearers (trustees) Chairperson, Vice Chairperson, Secretary and Treasurer elected at the biannual general meeting oversee the operational strategic matters of the organization. The Chairperson is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met with close collaboration with the manager. The manager has responsibility for the day to day running of the services, individual supervision of the staff team and also ensuring that the team continues to develop their skills and working practices in line with good practice.

Induction and training of new trustees

Most trustees are already familiar with the practical work of the charity and are offered training on various governance/ financial matters.

New trustees are briefed at the beginning of their term at the first EC meeting held after the AGM on the working of the charity covering:

- The obligations of Executive committee members

- The current financial position as set out in the latest published accounts.

- Future plans and objectives.

- All EC members are given job descriptions that clearly specify their roles and responsibilities

- Risk Management

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08086325 (England and Wales)

Registered Charity number

1173408

Registered office

10 Wilberforce Road

Leicester

LE3 0GT

Trustees

Mr Theodore-Krishna Reesal

Mrs Jyotika Pandya

Independent Examiner

Sterling

67 Uppingham Road

Leicester

Leicestershire

LE5 3TB

Approved by order of the board of trustees on 12 December 2025 and signed on its behalf by:

Mr Theodore-Krishna Reesal - Trustee

Independent examiner's report to the trustees of EAST WEST COMMUNITY CENTRE LTD ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts 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 accounts 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 accounts to be reached.

Mr B M Kotecha

Sterling

67 Uppingham Road

Leicester

Leicestershire

LE5 3TB

12 December 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

598

-

598

3,430

Charitable activities

4

All General Expenses

2,350

-

2,350

-

Lunchon Club, Daycare & Mobile Meal

131,369

-

131,369

110,871

Award for all

-

20,000

-

Community Organisations Cost Of Living Fund

-

64,817

Groundwork

-

10,327

-

Investment income

3

17,081

-

17,081

16,375

Total

151,398

30,327

181,725

195,493

EXPENDITURE ON

Charitable activities

5

All General Expenses

-

2,316

Lunchon Club, Daycare & Mobile Meal

155,377

2,314

157,691

101,396

Award for all

-

13,543

-

Community Organisations Cost Of Living Fund

-

62,358

Groundwork

-

10,327

-

Other

6

1,726

-

1,726

1,596

Total

157,103

26,184

183,287

167,666

NET INCOME/(EXPENDITURE)

(5,705

)

4,143

(1,562

)

27,827

RECONCILIATION OF FUNDS

Total funds brought forward

43,665

12,419

56,084

28,257

TOTAL FUNDS CARRIED FORWARD

37,960

16,562

54,522

56,084

31.3.25

31.3.24

Unrestricted

Restricted

Total

funds

Notes

£

FIXED ASSETS

Tangible assets

10

5,876

3,903

9,779

11,505

CURRENT ASSETS

Debtors

11

10,346

-

10,346

9,139

Cash at bank and in hand

25,483

12,659

38,142

39,286

35,829

12,659

48,488

48,425

CREDITORS

Amounts falling due within one year

12

(3,745

)

-

(3,745

)

(3,846

)

NET CURRENT ASSETS

32,084

12,659

44,743

44,579

TOTAL ASSETS LESS CURRENT
LIABILITIES

37,960

16,562

54,522

56,084

NET ASSETS

37,960

16,562

54,522

56,084

FUNDS

14

Unrestricted funds

37,960

43,665

Restricted funds

16,562

12,419

TOTAL FUNDS

54,522

56,084

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 12 December 2025 and were signed on its behalf by:

Mrs Jyotika Pandya - Trustee

Mr Theodore-Krishna Reesal - Trustee

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.

The financial statements have been prepared on a going concern basis, which assumes the continued support of the companies creditors and funders.

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.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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.

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

-

15% on reducing balance

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	DONATIONS AND LEGACIES

31.3.25

31.3.24

£

Membership

598

503

Grants & Donations

-

2,927

598

3,430

3.	INVESTMENT INCOME

31.3.25

31.3.24

£

Hiring Income

17,081

16,375

4.	INCOME FROM CHARITABLE ACTIVITIES

31.3.25

31.3.24

Activity

£

All General Expenses

Day Care Meal&Day Care
Direct

2,350

-

Council/Client/Mobile Meals

Lunchon Club, Daycare & Mobile Meal

16,698

25,270

Day Care Meal&Day Care
Direct

Lunchon Club, Daycare & Mobile Meal

114,671

81,246

Event/Function/Yoga/Exercise

Lunchon Club, Daycare & Mobile Meal

-

1,063

Age UK

Lunchon Club, Daycare & Mobile Meal

-

3,292

Award for all

20,000

-

Community Fund

Community Organisations Cost Of Living
Fund

-

64,817

Groundwork Grant

Groundwork

10,327

-

164,046

175,688

5.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs

costs

Totals

£

Lunchon Club, Daycare & Mobile Meal

119,920

37,771

157,691

Award for all

8,174

5,369

13,543

Groundwork

-

10,327

128,094

53,467

181,561

6.

OTHER

31.3.25

31.3.24

£

Depreciation

1,726

1,596

Support costs

53,467

33,282

55,193

34,878

7.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.25

31.3.24

£

Depreciation - owned assets

1,726

1,597

8.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

9.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.25

31.3.24

6

-

No employees received emoluments in excess of £60,000.

10.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2024 and 31 March 2025

42,173

1,999

44,172

DEPRECIATION

At 1 April 2024

31,895

772

32,667

Charge for year

1,542

184

1,726

At 31 March 2025

33,437

956

34,393

NET BOOK VALUE

At 31 March 2025

8,736

1,043

9,779

At 31 March 2024

10,278

1,227

11,505

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

10,080

8,873

East West Community Project

266

10,346

9,139

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts (see note 13)

1,482

-

Trade creditors

314

1,737

Accrued expenses

1,949

2,109

3,745

3,846

13.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

Amounts falling due within one year on demand:

Bank overdrafts

1,482

-

14.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

Unrestricted funds

General Fund

43,665

(5,705

)

37,960

Restricted funds

The National Lottery Community Fund

10,975

4,143

15,118

The New Normal Fund

1,444

-

1,444

12,419

4,143

16,562

TOTAL FUNDS

56,084

(1,562

)

54,522

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General Fund

151,398

(157,103

)

(5,705

)

Restricted funds

The National Lottery Community Fund

20,000

(15,857

)

4,143

Groundwork Grant

10,327

(10,327

)

-

30,327

(26,184

)

4,143

TOTAL FUNDS

181,725

(183,287

)

(1,562

)

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

Unrestricted funds

General Fund

18,297

25,368

43,665

Restricted funds

The National Lottery Community Fund

8,516

2,459

10,975

The New Normal Fund

1,444

-

1,444

9,960

2,459

12,419

TOTAL FUNDS

28,257

27,827

56,084

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General Fund

130,676

(105,308

)

25,368

Restricted funds

The National Lottery Community Fund

64,817

(62,358

)

2,459

TOTAL FUNDS

195,493

(167,666

)

27,827

15.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.