REGISTERED COMPANY NUMBER: 04237350 (England and Wales)

REGISTERED CHARITY NUMBER: 1138142

Trustees' Report and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Bangladesh Association And Community

Project

(A Company Limited by Guarantee)

Page

Trustees' Report

1

to

6

Independent Examiner's Report

7

Statement of Financial Activities

8

Balance Sheet

9

to

10

Notes to the Financial Statements

11

to

17

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

CHARITY’S MISSION AND OBJECTIVES

The charity's mission is to promote the welfare and wellbeing of the deprived and disadvantaged communities within Rochdale without distinction of race, colour, ethnicity, gender or views held such as political, religious or other.

The key charitable objectives of the organization are:

• Providing welfare advice, information, and support services

• Facilitating ESOL, IT learning and other vocational training

• Providing administrative, IT and Job Club support

• Promoting active ageing through day care facilities and activities for the elderly

• Promoting healthy, active lifestyles and providing gender specific fitness facilities

• Promoting and facilitating positive children and youth activities

• Promoting community cohesion by celebrating cultural diversity and encouraging racial harmony

• Fostering a positive outlook by engaging young people, women and the elderly in productive activities.

ENSURING THE WORK DELIVERS THE CHARITY’S AIMS AND OBJECTIVES

The management committee meets regularly during the year to review, guide and direct the work of the organization. The major service areas are closely monitored by the office bearers, who inform the full committee of the activities, issues, challenges and opportunities. This governance structure seeks to ensure that the services and the activities carried out by the charity are in keeping with its objectives and satisfies the needs of the community to deliver its overall mission.

In particular, the trustees refer to the guidance contained in the Charity Commission's general guidance on public benefit when considering how planned activities will contribute to the charity objectives and aims.

HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT

The key beneficiaries of our work are the communities in the catchment that we serve. Predominantly but not exclusively, our users come from the local Bangladeshi, Pakistani and the Kashmiri communities; however, the Equality Policy that we abide by ensures that no deserving individual is discriminated against. Our focus has been on all age groups above 5, and both men and women. Our service users come from all over the borough of Rochdale. Additionally, we have started to digitally assist individuals from other parts of the country through telephone appointments as a triage partner with WAD and HMCTS.

The Advice, Information and Guidance service is primarily taken up by the people for whom English is not their first language and those who lack the knowledge or the confidence of dealing with the authorities on their own. Besides addressing the consumer and welfare rights issues, the service also helps with form filling.

The day care service targets the local elderly and vulnerable adults, both male and female, by operating gender specific wellbeing days.

The fitness service, likewise, run gender specific sessions and the main beneficiaries have been the community's

Asian women who because of their religious and cultural sensitivities, generally, avoid mixed gym. (The gym is currently closed due to on-going construction).

The learning and training service focuses on the needs of the community by facilitating ESOL, IT, other vocational classes and weekend homework club.

The weekend youth club focuses on the development of the children and youth through fun and enriching activities including STEAM (Science, Technology, Engineering, Arts and Maths). As a licensed provider of the Duke of Edinburgh (DofE) Awards programme, we benefit the local youths from the disadvantaged backgrounds in acquiring crucial life skills to help them navigate with confidence in adult life.

Similarly, the various ad-hoc projects are all designed to benefit the respective sections of the community. The centre being located at the heart of the community allows easy access to the user groups and the local communities to meet, discuss, consult and run activities.

We also forge partnerships with other charitable and corporate organizations to bring in services that benefit the communities.

ACHIEVEMENTS AND PERFORMANCE

REVIEW OF PROGRESS AND ACHIEVEMENTS

Despite the on-going construction work to build the extension, BACP successfully continued its regular services, projects and activities. Holiday Activity & Foods (HAF) ran all through the year during the easter, summer and winter school holidays. Eight local youths completed the Bronze Duke of Edinburgh Award programme successfully through BACP. As a member of Rochdale Community Centre Consortium (RCCC), the centre along with other RCCC members was awarded a three-year Lottery funding. The two-year music heritage project in partnership with Radio Crescent was completed during the year. The partnership work with Cadent progressed well and the centre was preparing to apply for an extension of the contract when the current two-year service level agreement (SLA) expires in June 2025. The centre also undertook some necessary refurbishment work during the year on its existing building along with the on-going construction of the extension. New solar panels and LED lighting were installed throughout the building to improve the energy efficiency, supported by a government funding.

The total footfall recorded during the year was as below (this does not include the footfall related to ad-hoc third party bookings) :

Advice, Information & Guidance Service

1,133

Women's Wellbeing Group

938

Men's Wellbeing Sessions

263

DofE Sessional activities

426

Talk English

814

Health Talks

363

Arabic (Tajweed class)

495

IT/Digital Service/Job Search

218

Friday Get Together

393

Saturday Youth Club

1,214

Sunday STEAM Club

918

HAF(Holiday, Activities & Foods)

1,004

Deaf Group Activity Sessions

68

Homework/Tuition club

857

Socialisation (non-day care days)

715

Community Events/Activities

2,405

Total Footfall (excl. external bookings)

12,224

FINANCIAL REVIEW

This year ended with a surplus in the income and expenditure account of £45,981 of which £93,709 was spent on the building improvements shown in note 10. The net deficit being £15,215 unrestricted and £32,513 restricted. (2024 Surplus £289,644 of which £272,707 was spent on building improvements).

The management of the existing funds and resources continued to be robust, including cash in the bank which showed as £177,047 at the end of the year (in comparison to £224,486 the previous year), and the operation has a sizeable back up of free reserves for any unforeseen circumstances.

FUTURE PLANS

• Work to change the organizational structure to CIO (Charitable Incorporated Organisation) from the current Companies Limited by Guarantee, to be revisited and re-proposed to the general membership for approval.

• Will continue to explore new funding opportunities, both, from the charitable and corporate sectors in order to ensure sustainability in the face of a continued risk of reduction/elimination of the core funding.

• New services/activities will be explored in consultation with the community to reap the maximum benefit from the new extension. Will actively explore to turn BACP into a community hub side by side of offering its own services.

• The IT infrastructure and organizational capacity will be strengthened through introducing new IT systems and training in an effort to move towards a paper-less operation.

• The marketing and social media presence will be strengthened to raise the profile of the organisation.

• With the extension work nearing completion, work will be underway to hold the election for a new management committee. Effort will continue on recruiting a more diversified board in terms of skills, experience, gender and age.

• A well-judged and considered deficit budget will be undertaken for 2025/26 to complete the refurbishment works still pending.

• Preparatory work to start with the appointment of a new board to write the next 3-year business plan for the organisation.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 19 June 2001and subsequent approved amendments. It is registered as a charity with the Charity Commission.

The membership of the organization is open to all residents of Rochdale of Bangladeshi origin. The services of the organization, however, are open to all and is in no way limited to its members only. BACP adheres to the Equality Policy and serves all the communities within its reach who form the beneficiaries of the charity.

The Board has the power to make bye laws and rules governing the affairs of the charity. The members, in general meeting, may alter or appeal such rules and bye laws.

The members of the company agree to contribute a sum not exceeding £1 in the event of the charity being wound up.

With a view to effectively govern, the general members during the elections of the board of trustees, also elect the Office Bearers - the Chair, Vice Chair, General Secretary and the Treasurer. The office bearers maintain a close link with the centre management to oversee the operation. In addition, the Board elects sub- committees, where necessary, for the effective monitoring of different services and also to take the lead on its behalf on matters relating to the services to ensure the best interest of the beneficiaries.

APPOINTMENT OF DIRECTORS AND TRUSTEES

The Directors, who are the Trustees, are appointed by the members in the general meeting every third year and are collectively known as the Board. The current board of was elected unopposed and approved at the AGM held on 30th October 2016. Normalcy was disrupted during the long Covid -19 crisis and the immediate aftermath and the current board continued in operation with the approval of the general members in the AGM of 2021. In the AGM of 2022, the existing board was allowed to continue till the building extension was completed. The building work is still in progress. However, it is nearing completion and work will be undertaken to elect a new board in the ensuing fiscal year.

The Trustees who served during the year are listed on page 5.

ORGANISATION

The Board, which must not be less than three members and not more than fifteen, administers the charity and meets as necessary, usually 6 to 8 times during the year. Besides the office bearers and the sub-committees, the Board also, occasionally, sets up ad-hoc working groups to look at specific matters when necessary and to report back.

The day-to-day operation of the charity is the responsibility of the Centre Manager, to whom the Trustees delegate authority for operational matters including finance, employment and development, within the overall strategy agreed by the Board. (The Centre Manager retired in December '24 and a Project Coordinator has been appointed).

TRUSTEE INDUCTION AND TRAINING

The organisation has a process for the induction of the members of the Board of Directors.

RISK MANAGEMENT

The Trustees have under taken a review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks. Periodic reviews are made to ensure that the charity continues to identify and mitigate any major risk that may arise. The major financial risks facing the charity arise in connection with:

- the uncertainty about the continuation of funding by the core funder, Rochdale Borough Council, due to their own cost saving pursuits.;

- the short term nature of project funding;

- the charity may also face continuing organisational challenges in aligning its resources to meet the requirements of its service users/grantors, whilst maintaining its financial viability.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04237350 (England and Wales)

Registered Charity number

1138142

Registered office

108 Ramsay Street

Rochdale

OL16 2EZ

Trustees

Shek Mohammed Kayrul Alam

Fozor Ali

Faruk Ali

Mohammed Abdul Basith

Mrs Ferdousy Chowdhury

Syed Jamal Hussain

Dr Musharraf Hussain

Syed Sorkum Islam

Abul Kalam

Azm Mahbubul Alam Khan

Suhel Miah

Sakon Miah

Muhammad Muhibur Rahman

Islam Saiful Siddique

Company Secretary

Azm Mahbubul Alam Khan

Independent Examiner

Simon Gretton-Watson

Thompson Jones Business Solutions Limited

2 Heap Bridge

Bury

Lancashire

BL9 7HR

DIRECTOR’S RESPONSIBILITIES

The trustees and directors for the purposes of company law, present their annual report and the unaudited financial statements of the charity for the year ended 31 March 2024.

.

The Board have adopted the provision of the Charities SORP (FRS 102) – Accounting and Reporting by Charities: Statement of Recommended practice applicable in the UK and Republic of Ireland (effective 1 January 2015, and including update bulletins on 2 February 2016 and 5 October 2018) in preparing the annual report and financial statements of the charity. The accounts have been prepared in accordance with the Companies Act 2006.

The trustees (who are also directors of Bangladesh Association and Community Project – BACP) for the purposes of company law) 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) and with the provision for small companies.

Company law 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 charitable company and of the incoming resources and application of resources.

In preparing the financial statements, the directors 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;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees and directors are aware:

• there is no relevant audit information of which the charitable company’s auditors are unaware; and

• the trustees and directors have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

The report of the members of the board were approved by the Board on 29 October 2025 and signed on their behalf :

Muhammad Muhibur Rahman - Trustee

Independent examiner's report to the trustees of Bangladesh Association And Community Project ('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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.

Simon Gretton-Watson

Thompson Jones Business Solutions Limited

2 Heap Bridge

Bury

Lancashire

BL9 7HR

29 October 2025

2025

2024

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

Income and endowments from

Grants and donations

2

131,640

110,142

241,782

389,022

Charitable activities

3

Gym, room hire & rent

19,989

-

19,989

18,534

Other income

3,082

-

3,082

2,837

Total

154,711

110,142

264,853

410,393

Expenditure on

Charitable activities

4

Support costs

167,181

48,946

216,127

118,572

Governance costs

2,745

-

2,745

2,177

Total

169,926

48,946

218,872

120,749

NET INCOME/(EXPENDITURE)

(15,215

)

61,196

45,981

289,644

Reconciliation of funds

Total funds brought forward

174,446

863,056

1,037,502

747,858

Total funds carried forward

159,231

924,252

1,083,483

1,037,502

Continuing operations

All income and expenditure has arisen from continuing activities.

2025

2024

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

Fixed assets

Tangible assets

10

-

913,875

913,875

820,521

Current assets

Debtors

11

6,685

-

6,685

3,297

Cash at bank

166,670

10,377

177,047

224,486

173,355

10,377

183,732

227,783

Creditors

Amounts falling due within one year

12

(14,124

)

-

(14,124

)

(10,802

)

Net current assets

159,231

10,377

169,608

216,981

Total assets less current liabilities

159,231

924,252

1,083,483

1,037,502

NET ASSETS

159,231

924,252

1,083,483

1,037,502

Funds

14

Unrestricted funds

159,231

174,446

Restricted funds

924,252

863,056

Total funds

1,083,483

1,037,502

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 29 October 2025 and were signed on its behalf by:

Muhammad Muhibur Rahman - 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.

INCOMING RESOURCES

Grants are credited to revenue on a receivable basis. All income is recognised once the charity has entitlement to the income. It is probable that the income will be received, and the amount of income receivable can be measured reliably.

Restricted funds are to be used for specified purposes as laid down by the donor. Expenditure which meets these criteria�s is identified to the fund, together with a fair allocation of overheads and support costs.

Unrestricted funds are donations and other incoming resources received or generated for charitable purposes

RESOURCES EXPENDED

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to applicable expenditure headings.

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 settlement will be required, and the amount for the obligation can be measured reliably.

TANGIBLE FIXED ASSETS

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

Gym & Gym Equipment

-

20% on reducing balance

Furniture & Office Equipment

-

20% on reducing balance

TAXATION

The charity is exempt from tax on income and gains falling within chapter 3 of part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

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.	GRANTS AND DONATIONS

Unrestricted

Restricted

Total

Total

fund

fund

2025

2024

£

£

£

£

RMBC

15,000

-

15,000

15,000

Action Together

-

-

-

4,404

TNL Community Fund

53,203

53,203

235,750

Cadent Centre For Warmth

101,640

-

101,640

98,800

Groundwork Solar Panel Project

-

25,300

25,300

-

HAF Project

-

20,124

20,124

15,173

Youth Funders

-

-

-

6,000

DOFE Award Project

-

2,115

2,115

8,895

Rochdale Township Capital Project

-

7,000

7,000

5,000

Lottery Heritage Project

-

2,400

2,400

-

RCCC Partnership

15,000

-

15,000

-

131,640

110,142

241,782

389,022

3.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

£

£

Gym

-

15

Room Hire

10,510

6,023

Rent 131 Entwisle

6,677

7,456

Community Admin Services

1,833

2,082

We Are Digital Service

117

1,096

Other Income

317

986

Fundraising

520

810

Donation

15

65

19,989

18,533

4.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 5)

note 6)

Totals

£

£

£

Support costs

216,127

-

216,127

Governance costs

-

2,745

2,745

216,127

2,745

218,872

5.	DIRECT COSTS OF CHARITABLE ACTIVITIES

Unrestricted

Restricted

Total

Total

funds

funds

2025

2024

£

£

£

£

Staff costs

92,316

-

92,316

78,937

Sessional workers

-

5,425

5,425

2,745

Payroll costs

410

-

410

365

Insurance

2,256

-

2,256

2,078

Light and Heat

8,247

-

8,247

7,397

Telephone

322

-

322

317

Postage and stationary

632

-

632

1,025

Cleaning

1,536

-

1,536

1,032

Sundries

2,105

-

2,105

1,010

Water

644

-

644

738

Repair/ Maintenance

53,755

-

53,755

1,424

Business Rates

324

-

324

319

IT Costs

2,360

-

2,360

2,689

Events

1,668

-

1,668

2,854

Ad Hoc Projects

297

43,166

48,888

15,039

Travelling

146

-

146

-

TV & Music Licence

163

-

163

159

Depreciation

-

355

355

444

167,181

48,946

216,127

118,572

6.	SUPPORT COSTS

2025

2024

£

£

Accountancy Fees

2,100

1,944

Companies House

-

34

Bank Charges

645

199

2,745

2,177

7.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Depreciation - owned assets

355

444

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

2025

2024

£

£

Wages and salaries

92,316

78,937

Social security costs

5,425

2,745

97,741

81,682

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

2025

2024

Charitable Activities & Administration

8

8

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

10.	TANGIBLE FIXED ASSETS

Furniture

Freehold

Gym & Gym

& Office

property

Equipment

Equipment

Totals

£

£

£

£

COST

At 1 April 2024

826,749

31,156

1,158

859,063

Additions

93,709

-

-

93,709

At 31 March 2025

920,458

31,156

1,158

952,772

DEPRECIATION

At 1 April 2024

8,005

29,442

1,095

38,542

Charge for year

-

343

12

355

At 31 March 2025

8,005

29,785

1,107

38,897

NET BOOK VALUE

At 31 March 2025

912,453

1,371

51

913,875

At 31 March 2024

818,744

1,714

63

820,521

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,522

1,270

Prepayments and Accrued Income

2,163

2,027

6,685

3,297

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 13)

-

1

Other creditors

-

1,050

Accrued expenses

2,412

2,251

Deferred Income

11,712

7,500

14,124

10,802