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2024-03-31-accounts

Charity registration number 1019964 (England and Wales) Company registration number 02807273

WIRRAL MULTICULTURAL ORGANISATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

WIRRAL MULTICULTURAL ORGANISATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Councillor Stuart Kelly
Mr Dinh Ly
Mr Somnath Saha
Mr Van Tran
Councillor Michael Collins
Charity number (England and Wales) 1019964
Company number 02807273
Registered office 111 Conway Street
Birkenhead
Wirral
Merseyside
CH41 4AF
Independent examiner Helen Furlong FCCA
Xeinadin North West Limited
46 Hamilton Square
Birkenhead
Wirral
Merseyside
CH41 5AR
Bankers Barclays Bank Plc
2 Liscard Village
Wallasey
CH45 4JS
Solicitors Weightmans LLP
100 Old Hall Street
Liverpool
L3 9QJ

WIRRAL MULTICULTURAL ORGANISATION

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 9 - 22

WIRRAL MULTICULTURAL ORGANISATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

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 charity's Memorandum and Articles of Association, the Companies Act 2006 and "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 organisation was established in 1989 as a partnership of ethnic organisations in the Wirral for the purpose of presenting a united front in negotiations with the local authority in a unique project for the construction of our present multicultural centre in Birkenhead by the local authority and subsequently for dealing with the welfare, education and the interaction of the ethnic minorities within the Metropolitan Borough of Wirral. Wirral Multicultural Organisation was incorporated as a company limited by guarantee on 6 April 1993 and received charitable status on 16 April 1993.

Our Vision

For all people from ethnic minority communities to be free from discrimination and racial injustice and to have equal and fair access to universal services, to feel safe in their neighbourhoods and be able to fulfil their aspirations.

Aims and Objectives

Our Values: Respect

Partnership

Quality

Caring

WIRRAL MULTICULTURAL ORGANISATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Activities are pursued primarily in the Multicultural Centre which is owned by the local authority and leased to the charity and in an adjacent property owned by the charity itself.

The user groups include the Wirral Chinese Cultural Association, Wirral Asian Association, Wirral Polish School, the Wirral Vietnamese Association, Tai Chi and the Punjabi Language School.

Public benefit

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit.

Achievements and performance

The 12 months to the end of March 2024 have seen a reduction in the impact of Covid on our communities but have brought new challenges as the need to support recent immigrants has increased considerably. We have adapted and expanded the services and support we provide to meet these challenges while continuing to provide high quality services to our existing service users.

The Translation and Interpretation Service has seen a considerable increase in activity with 4960 face to face sessions and 651 phone sessions relating to primary care the previous year’s total was 3553) and 442 sessions in non-primary care contexts including schools, other voluntary sector organisations and the Good Shepherd Hospice in Chester. We support 49 languages.

The Little World Nursery has continued to provide children with excellent care and support in all their areas of development and also supports parents directly and indirectly (by signposting them to other services we provide or to our partners in the voluntary sector). The team delivered 255 days of nursery sessions and supported 198 families.

The Health Link service provided support in 9877 episodes, either through one to one support in accessing services or in providing advice on health matters. We continued to facilitate Covid vaccinations including providing language support and organised sessions on Diabetes and Healthy Hearts.

The service that in the previous year provided Covid-related support to people from ethnic minority groups (BCCS) was given wider objectives for this year as the impact of Covid receded and is now known as the Ethnic Minority Health and Wellbeing Service. The team now provides broader health and wellbeing support and 2191 people were supported against a target agreed with funders of 319. A particular focus for this team has been to organise GP registrations and access to health services for asylum seekers and other recent immigrants. 360 asylum seekers residing in 2 hotels, were registered with GPs and support was also provided in making and attending appointments for dental and optician services and in collecting prescriptions from pharmacies (including interpretation in most cases).

The Community Development Service continues to provide advice and support to people, largely in relation to non-health matters (though often in relation to matters that are fundamental to wellbeing). The team delivered 2304 episodes of support in the year. WMO is an alternative office for DWP.

The Little Lungs programme continued to provide information and translated materials about Respiratory Syncytial Virus and other respiratory diseases to parents and encouraged those parents to become champions in promoting understanding of these conditions. It ended in August 2023.

A new service – the Ethnic Minority Substance Misuse service - began in January 2023. Its purpose is to support people from ethnic minorities in relation to substance misuse and is part of a partnership with other voluntary sector organisations, the NHS and the Police. Although it started too late in the financial year to secure any significant deliverables in 2022-23, the service has subsequently (to October 2023) given information to 258 people, been approached by 70 people requesting support and has organised access to treatment for 9 people.

WIRRAL MULTICULTURAL ORGANISATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

A further new service- the Ethnic Minority Hospital Advocacy Discharge service began in March 2023, too late to have any impact on this year’s delivery but with great potential for 2023-24. This service provides support to people from ethnic minorities who are admitted to hospital and/or being discharged and its purpose is to ensure that appropriate support and care is available at home and that the person discharged and their family understand the need to take any medication prescribed and also the limitations on activity that might be necessary. This service was introduced in response to high rates of readmission following discharge. We are working in partnership with Age UK in delivering this service.

WMO has also delivered full health checks and health MOTs, as part of a partnership arrangement between One Wirral CIC and WMO, and a number of other charities.

In addition to the services described above, we also organise community activities such as our Tuesday coffee mornings and events to mark significant cultural occasions and we also provide facilities for many community groups who use our centre for their activities.

In September 2023 we submitted a bid for the GSK Kings Fund Award. It was a rigorous process, and just before the end of March 2023, it became public knowledge that WMO was selected as one of the 10 winners.

Working with partners

We work collaboratively with a number of other organisations in the voluntary sector as many of the services we provide are part of larger initiatives and we value their collaboration and support; without their collaboration, our delivery would not be as good. We also work closely (and are funded by) Wirral Borough Council and Cheshire and Merseyside Health and Care Partnership and we are grateful for their funding, support and in particular their flexibility in finding ways in which we can meet emerging needs. We have seen a significant increase in the number of people who recently received the leave to remain. Many of the single males have been made homeless as a direct result of this. We work closely with other charities and the council to identify ways that Wirral can support those individuals.

WMO was successful in receiving money via the council’s winter Household Support Funding. WMO provided a safe place where people could meet with others, be warm, and receive a hot meal 2 days a week. On average we saw around 50 people on those days.

Staff

We have a team with high levels of skill both in their specialist areas and also in the languages they are able to use. These skills, combined with a commitment to help our service users and a willingness to explore innovative ways of providing support, make our workforce the foundation of our success. WMO board which to thank all staff and volunteers for their dedication, hard work and always giving more than 100%.

Financial review

Total income for the year amounted to £824,893 (2023 £690,846). Operating costs have increased from £651,437 to £794,473, leaving an operational surplus of £30,420 (2023 £39,409) for the year, to be added to reserves brought forward of £234,281. Unrestricted reserves carried forward are therefore £157,321. Restricted reserves carried forward are £107,380.

The trustees have a policy to maintain adequate reserves in the charity and current reserves levels represent just over 3 months’ running costs.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The risk registers and policies of the organisation are regularly reviewed and updated.

WIRRAL MULTICULTURAL ORGANISATION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Structure, governance and management

Wirral Multicultural Organisation was originally founded in 1989 and in 1993 was incorporated as a company limited by guarantee (as defined in the Companies Act 2006). It registered as a charity in 1993. The charity is controlled by its constitution, set out in its Articles of Association.

The trustees, 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:

Councillor Stuart Kelly Mr Dinh Ly Mr Somnath Saha Mr Van Tran Councillor Patrick Cleary (Resigned 5 November 2024) Mr Michael Collins

Recruitment and appointment of trustees

Trustees are recruited primarily from ethnic minority communities in Wirral and from local authority councillors. The Chief Executive and Chair ensure that the trustees are kept up to date with all changes in legislation, guidance from the Charity Commission and any other regulatory frameworks which may be relevant to the charity.

Organisation structure

The day-to-day business of the charity is under the control of the Chief Executive who reports to the Chair, the trustee board and the board’s sub-committees.

The trustees' report was approved by the Board of Trustees.

.............................. Councillor Stuart Kelly Trustee 19/12/24 Dated: .........................

WIRRAL MULTICULTURAL ORGANISATION

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF WIRRAL MULTICULTURAL ORGANISATION

I report to the trustees on my examination of the financial statements of Wirral Multicultural Organisation (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity (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 charity 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 charity’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

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, 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 that in any material respect:

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.

Helen Furlong FCCA Xeinadin North West Limited

46 Hamilton Square Birkenhead Wirral Merseyside CH41 5AR Date: ............................

WIRRAL MULTICULTURAL ORGANISATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
11,252
-
Charitable activities
4
717,643
94,480
Investments
5
1,518
-
Total income
730,413
94,480
Expenditure on:
Charitable activities
6
697,016
97,457
Total expenditure
697,016
97,457
Net income/(expenditure) and
movement in funds
33,397
(2,977)
Reconciliation of funds:
Fund balances at 1 April 2023
123,924
110,357
Fund balances at 31 March
2024
157,321
107,380		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
11,252
23,749
-
812,123
574,085
92,810
1,518
202
-
824,893
598,036
92,810
794,473
575,807
75,630
794,473
575,807
75,630
30,420
22,229
17,180
234,281
101,696
93,176
264,701
123,925
110,356		 Total
2023
£
23,749
666,895
202
690,846
651,437
651,437
39,409
194,872
234,281

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

WIRRAL MULTICULTURAL ORGANISATION

BALANCE SHEET

AS AT 31 MARCH 2024

Notes
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
19
Unrestricted funds
17		 2024
£
105,170
205,416
310,586
(75,379)		 £
29,494
235,207
264,701
107,380
157,321
264,701		 2023
£
93,052
161,948
255,000
(58,570)		 £
37,851
196,430
234,281
110,356
123,925
234,281

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 March 2024.

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 trustees on .........................

..............................

Councillor Stuart Kelly

Trustee

Company registration number 02807273 (England and Wales)

WIRRAL MULTICULTURAL ORGANISATION

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash generated from operations
21
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
(2,032)
1,518		 £
43,982
(514)
-
43,468
161,948
205,416		 2023
£
(11,853)
201		 £
5,206
(11,652)
-
(6,446)
168,394
161,948

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

Wirral Multicultural Organisation is a private company limited by guarantee incorporated in England and Wales. The registered office is 111 Conway Street, Birkenhead, Wirral, Merseyside, CH41 4AF.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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)" (effective 1 January 2019).

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts 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 trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue 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 trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided in the normal course of activity.

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.5 Resources expended

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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

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.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Freehold land and buildings 2.5% on cost Fixtures and fittings 20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Grants 11,252 23,749

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4 Income from charitable activities

Translation
2024
£
Income received
222,255
Performance related grants
-
222,255
Analysis by fund
Unrestricted funds
222,255
Restricted funds
-
222,255		 Nursery
Health link
Main Centre Other projects
2024
2024
2024
2024
£
£
£
£
210,707
-
18,514
-
-
94,480
-
266,167
210,707
94,480
18,514
266,167
210,707
-
18,514
266,167
-
94,480
-
-
210,707
94,480
18,514
266,167		 Total
2024
£
451,476
360,647
812,123
717,643
94,480
812,123

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4 Income from charitable activities

(Continued)

For the year ended 31 March 2023

Translation
£
Income received
161,243
Performance related grants
-
161,243
Analysis by fund
Unrestricted funds
161,243
Restricted funds
-
161,243		 Nursery
Health link
Main Centre Other projects
£
£
£
£
208,491
-
11,030
27,408
-
92,810
-
165,913
208,491
92,810
11,030
193,321
208,491
-
11,030
193,321
-
92,810
-
-
208,491
92,810
11,030
193,321		 Total
2023
£
408,172
258,723
666,895
574,085
92,810
666,895

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

5 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 1,518 202

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

6 Expenditure from charitable activities

Translation
2024
£
Staff costs
62,540
Depreciation and impairment
-
Direct costs
130,283
Property costs
7,590
Overhead costs
552
200,965
Share of support costs (see note 11)
26,797
Share of governance costs (see note 11)
-
227,762
Analysis by fund
Unrestricted funds
227,762
Restricted funds
-
227,762		 Nursery
Health link Main Centre
Other
projects
2024
2024
2024
2024
£
£
£
£
151,269
62,045
-
87,179
-
-
10,389
-
19,535
-
-
23,964
18,357
7,530
17,976
10,580
436
1,086
20,555
-
189,597
70,661
48,920
121,723
66,203
26,796
-
37,830
-
-
4,981
-
255,800
97,457
53,901
159,553
255,800
-
53,901
159,553
-
97,457
-
-
255,800
97,457
53,901
159,553		 Total
2024
£
363,033
10,389
173,782
62,033
22,629
631,866
157,626
4,981
794,473
697,016
97,457
794,473		 Total
2023
£
322,438
7,700
124,509
39,061
10,085
503,793
143,124
4,520
651,437
575,807
75,630
651,437

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

6 Expenditure from charitable activities

(Continued)

For the year ended 31 March 2023

Translation
£
Staff costs
64,025
Depreciation and impairment
-
Direct costs
94,849
Property costs
5,475
Overhead costs
403
164,752
Share of support costs (see note 11)
28,625
Share of governance costs (see note 11)
-
193,377
Analysis by fund
Unrestricted funds
193,377
Restricted funds
-
193,377		 Nursery
Health link Main Centre
Other
projects
£
£
£
£
135,161
49,746
-
73,506
-
-
7,700
-
23,111
-
-
6,549
11,558
4,254
11,488
6,286
594
161
8,641
286
170,424
54,161
27,829
86,627
60,112
21,469
-
32,918
-
-
4,520
-
230,536
75,630
32,349
119,545
230,536
-
32,349
119,545
-
75,630
-
-
230,536
75,630
32,349
119,545		 Total
2023
£
322,438
7,700
124,509
39,061
10,085
503,793
143,124
4,520
651,437
575,807
75,630
651,437

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 2,940 2,700
Depreciation of owned tangible fixed assets 10,389 7,700

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

Welfare and support
Nursery
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2024
Number
25
7
32
2024
£
483,382
20,164
7,614
511,160		 2023
Number
23
7
30
2023
£
428,739
21,401
6,646
456,786

Remuneration for key management personnel amounted to £65,500 (2023 £62,221)

There were no employees whose annual remuneration was more than £60,000.

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

11 Support costs

Staff costs
Administration costs
Accountancy fees
Independent examination
fees
Legal and professional
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
148,127
-
7,833
-
1,666
-
-
2,940
-
2,041
157,626
4,981
157,626
4,981		 2024Support costs Governance
costs
£
£
£
148,127
134,348
-
7,833
7,489
-
1,666
1,287
-
2,940
-
2,700
2,041
-
1,820
162,607
143,124
4,520
162,607
143,124
4,520		 2023
£
134,348
7,489
1,287
2,700
1,820
147,644
147,644

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Tangible fixed assets

Freehold land
and buildings
Fixtures and
fittings
£
£
Cost
At 1 April 2023
40,000
108,821
Additions
-
2,032
At 31 March 2024
40,000
110,853
Depreciation and impairment
At 1 April 2023
19,000
91,970
Depreciation charged in the year
1,000
9,389
At 31 March 2024
20,000
101,359
Carrying amount
At 31 March 2024
20,000
9,494
At 31 March 2023
21,000
16,851		 Total
£
148,821
2,032
150,853
110,970
10,389
121,359
29,494
37,851

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

14
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
16
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2024
£
97,368
7,802
105,170
2024
£
6,275
27,512
5,630
35,962
75,379
2024
£
7,614		 2023
£
91,246
1,806
93,052
2023
£
12,137
14,918
4,220
27,295
58,570
2023
£
6,646

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

17 Unrestricted funds

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

At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 123,924 730,413 (697,016) 157,321
Previous year: At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
General funds 101,696 598,036 (575,807) 123,925
Warning: Balance c/f from prior period does not equal balance b/f in current period 123,924

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

18 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
29,494
-
Current assets/(liabilities)
127,827
107,380
157,321
107,380
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 31 March 2023:
Tangible assets
37,851
-
Current assets/(liabilities)
86,074
110,356
123,925
110,356		 Total
2024
£
29,494
235,207
264,701
Total
2023
£
37,851
196,430
234,281

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 April 2022 resources expended 1 April 2023 resources expended 31 March 2024
£ £ £ £ £ £ £
Wirral CCG 18,380 92,810 (75,630) 35,561 94,480 (97,457) 32,584
Legacy for
the benefit of
the Chinese
Community 74,796 - - 74,796 - - 74,796
93,176 92,810 (75,630) 110,357 94,480 (97,457) 107,380

20 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

WIRRAL MULTICULTURAL ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

21 Cash generated from operations 2024 2023
£ £
Surplus for the year 30,420 39,409
Adjustments for:
Investment income recognised in statement of financial activities (1,518) (202)
Depreciation and impairment of tangible fixed assets 10,389 7,700
Movements in working capital:
(Increase) in debtors (12,118) (54,510)
Increase in creditors 16,809 12,809
Cash generated from operations 43,982 5,206