Charity registration numb8r 10199641England and Wales) Company rogistratlon number 02807273 WIRRAL MULTICULTURAL ORGANISATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 '• xeinadin
WIRRAL MULTICULTURAL ORGANISATION LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr Michael Collins Mr Dinh Ly Mr Somnath Saha Mr Van Tran Charity number (England and Wales 1019964 Company number 02807273 Reglstered offlce 111 Conway Street Birkenhead Wrral Merseyside CH414AF Independent examlner Helen Furlong FCCA Xeinadin North West Limited 46 Hamilton Square Birkenhead Wirral Merseyside CH415AR Bankers CAF Bank 25 Kings Hill Avenue King8 Hill West Malllng Kent ME19 4JQ Solicitors Weighlmans LLP 100 Old Hall Street Liverpool Merseyside L3 9QJ
WIRRAL MULTICULTURAL ORGANISATION CONTENTS Page Tru8tees' report Independent examinerfs report Statement of financial activit18S Balance sheet Statement of cash flows Notes lo the financial statsments 10-20
WIRRAL MULTICULTURAL ORGANISATION TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trust8es pres8nt th8ir annual report and financial stat8m8nls for tha yearended 31 March 2025. The financial statements have been pr8pared in accordanc8 Wlth the accountirig policies set out in note 1 lo the financial statements and comply with the Charity'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 Charlties: Statement of Recommended Practi applicable to charilies preparlng their accounts In accordanc8 With the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}" ObJe¢tlves and acllvltles 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 conslruction of our present multicultural centre in Birkenhead by the local authority and subsequently for éealing with the welfare, education and the interartion of the ethnic minorities within the Melropolit8n Borough of Wirral. Wirral Multicultural Organisalion was incorporalad as a company limited by guarantee on 6 April 1993 and received charitable status on 16 April 1993. Ourvlslon Anyone wlth an ethnlc minority background lives on the Wirral, fre8 from discrimination and racial injustice, with equal and fair acces5 to universal services, and can fulfil their aspirations. Mlsslon Anyone wllh an ethnlc mlnorily background lives safaly on the Wirral, free from discrimination and racial injustica, with equal and fair access to universal services, and Can fulfil their aspiralions. Wa give our service users a volce, celebrate thelr dlverslty, promote multlculturallsm and help address raclsm, supporting anyone with an elhnic background to live harmoniously togeiher and with the wider community. We tackle inequalities by providlng professlon21, gocl81 and culturally sensitlve servlces that improve the overall health and wellbeing of people wilh ethnic backgrounds living here on the Wirral. We interpret, translate and advocatè for thèm in particular the most vuln8rable - to give them equal acc8SS to heallh, social care, universal benefits and educAtlon. We advlse on any profession81 service that someone might need at any lime in their life. We a180 act as an inclusive community hub for social ev@nts, cultural functions and leisure 8Ctivilies, Objectlves Provide an inclusive community hub for social events, cultural functions and 18isur8 activities and mother-longue classes - for anyone with an ethnic bad(ground living on the Wirral. including English Give our service users a Vol by providing people who can speak their language to advise and support them with their health, social care, education and welfare benefi15' needs. Why It matters People who've Come to live here from another country face hvo huge barriers every single day of their lives: Nol belng able to speakjread English well enough Not knowing how things work here We ramove Ih8s8 language and cultural barriers. as well as related anxieties, that make life so difficult for anyone who's como to live hera from anolh8r country. W8 explain how things work and navigate the systems an(i processes on their beha5f, until thevre ready to do It for themselves. In short, we open doors lo essential seNices that are 8vailabl8 to eV8ryone.
WIRRAL MULTICULTURAL ORGANISATION TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 OurValue8: Respect All people will be treated wilh equal respect, we celebrate diversity, difference and whilst encouraging inclusion and Integration within the communities. We encourage stsff and volunteer recruitment from within the cornmunitie5 we Support and fosler an environment where staff and volunteers feel valu8d and dévelop théir skllls. We will embed equality and diversity as an integral part of the ethos and Gullure of our organisation. Partnership Placing individuals and communities al the centre af partn8rship. wot*lng with others to share knowledge and resources for the good of the wider community. Recognizing the value of collaboration with contribution of oth8rs to address some of tha comp18X 8nd long- standing problems eXperIend by the Ethnic Minorlty Backgrounds. Communicating supporting and enabling other5 to rneet comrnon goals. Quality D8monslr8ting a real commitment lo aspiring and providing the best POS5ible seNlce working to agree Standards at all times, Being positively op8n to change and seeking improvements to self and services for others Embracing innovation whilst building on past evidence and malnlalning safety at all times Caring Act with kindness, compassion and empathy with all that We work with Offer a professional welcoming, approachable service to all thos8 W8 are In contact wlth Be caring and considerate towards the needs of others ensuring confidentiality at all times, Activities are pursued prirnarily in the Multlculiural Centre whlch is owned by the local authority and leased to the charfty and in an 8dlacent property owned by the ch8rlty itself. The user groups inGlude the Wlrral Chinese Cultural Association, Wirral Asian Association, Wirral Polish School, tha Wirral Vietnamese Associatlon, Tai Chi and th8 Punjabi Language School. Publi¢ Benofit In shaping our objectives for the year and planning our activities, the trustees have consider8d the Charity Commission's guidance on public benefit.
WIRRAL MULTICULTURAL ORGANISATION TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and performance WMO wer8 the very proud to have been one of the winners of the GSK Kings Fund Impact Award. This is what the judg8s said., 'The Wirral Multicultural Organisation offers a wide range of seNi¢es and provides creative responses lo the high levels of need in it5 community, It works tirelessly to combat health di5advanlag8 and poor access lo health services. The charity has developed a range of new services, including language interpretation, health checks and GP registrations. It also advocates on behalf of ils service us8rs and works In partnership with othar organisalions, such as to support people leaving hospital and prevent unnecessary hospital readmissions. Wirral Multicultural Organlsation has placed itself as the 'go to, charity for people from an ethnlc minority background within Wirral., SeNices: Translation and Inlerpretatlon Service.. has seen a considerabl8 increase in activity during the year, delivering ,542 face-to-face sessions compared lo 5,355 sesslons in the previous year relating to primary ca, In addition, 510 sessions were dellvered in non-primary care settingg, including schools, other voluntary sector organisalions and the Good Shepherd H05pice in Chest8r. Support was provided in Se languages, with the five mosl frequently iequesled being.. Chinese {Mandarin and Canlones81: 1.149 Bengall., 1,070 Arabic: 606 Polish- 512 Kurdish., 482 This servic8 remains Central to reducing barriers to hèalth 8nd public services. Llttle World Nursery: Ovar the last 12 months Llttle World Nursery has 8UPPOrted over 41 children includin9 Ihose with health conditions and additional needs. This can include Speech and Language support. working alongside Social Services and general support needed for the parents In regard to children's behaviours etc. We received good gradlng for OFSTED this yearwhich we are very pleased by. Our inspection report reflecls the care we give to our children and families. W8 work alongside many outside agancies to make sure we meet the individual needs of every chlld in our care. We receive great support from parents, donating items for any celebration, money, and new gowns for tha graduation ceremony. Health Link Sorvi¢e: Health Link Service provided support in 8,823 episodes, either through one-to-one asslstance In a¢$s1g health services or through advice on heallh-related matters. The team continued lo facilitate language support for vaccination Clinics delivered both at WMO and within GP surgeries, ensuring equitable access to preventatlve healthcare. Ethnlc Mlnorlty H•alth and Wellbelng Project (MCWPI: Dellvered a broader range of health and wellbeing support than in the previous year, wlth 3,619 people supported. Ona of the key focuses of the projecl was supporling asylum seeker5 and other recent immigrants to register with GPS and access health services. During the year, 1,065 asylum seekers received targeted support, addressing significant barriers to Care.
WIRRAL MULTICULTURAL ORGANISATION TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Community Development Senflce.. The Community Development Service continued to provida advice and support lo migrants and also worked flexibly to support other WMO leams when required. During the year, the team delivered 2,304 episodes of support, helping individuals navigats services and r8soIv8 complex issues affecting their wellbeing. Ethnic Minorlty Substance Mlsuso Service {EM-ES): The Ethnic Minority Substance Misuse Service carried out res8arch to belter understand the barriers faced by people from ethnic minority backgrounds in accessing support for alcohol and drug d8pendency. This work led to the development of the Drugtalk website (www.druglalk.co.uk>, funded by Publi¢ Health. Further exploration of these barrier8 also rasulted in WMO receiving funding from Merseyside Police to develop Ihe www.wmo.org.uk website. Ethnlc Mlnority Hospital AdvoGacy Dls¢harge Servlco (EMHADS).. Ethnlc Minorty Hospital Advocacy Discharge Service provides support across Arrowe Park Hospital, including A&E, the Women and Chlldren's Hospital, and Spring View al Clatterbridge. As awareness of the service has increased among hospital staff, there has been a rise in referials, particularly for expectanl mothers. wher8 staff have acted as interpr818r advocates and. in som8 cases, birthing partners. The seNice has also seen an increase in requests for support with MRI and other diagnostic scans. Worklng wlth Partners WMO works in close partnership with 8 wide range of third-8ector organlsations and values thelr collaboration and support. Without this partnership working, service delivery would bo significantly le8s effective. The charity also works closely with, and is fundéd by. Wlrral Borough Councll and the Che5hir• and Merseysid• Integrated Care Board l Heatth and Care Partnership. The trustees are gral&ful for their funding, ongoing support and flexlblllty In enabllng the charlly to respond to emerging needs. Working with Partners We work in partnership with thlrd Sector organisations and we value their collaboration and support., without th8ir collaboralion, our delivery would not be as effective. We 81s0 work closely land are funded by) Wirral Borough Council and Cheshire and Mersey5ide Integrated Care Board. Health and Care Partnership and we are grateful for their funding, support and in particular their flexibilily in finding ways In which we can maet emerglng n8@ds. Staff WMO benefits from a highly skilled workforce. with expertise both in specialist service areas and in a wide range of languages. These skills, ccmbined with a strong commitment to servlce users and a willlngness to explore innovativ8 approaches. form the foundation of the organisation's success. Tha trustees wish to place on racord their appreciation of the dedication. passlon and flexibility of staff, which remains a significant asset to the Charity and the communities it 89rves. Flnanclal revlew Total income for the year amounted to £871,900 (2024 £824,893}. Operating costs have increased from £794,473 to £964.700, leaving an operalional deficit of £92,800 (surplus 2024 of £30,420) for the year, to be deducted from reserves brought forward of £264,701. Unrestricted reseTV8S carried forward are therefore £54,051. Restricted reserves carried forward are £117,850. Rasèrves policy The trustees have a policy to rnaintain adequate reserve5 in the charity and current reserves levels repSent just over 3 months, running costs.
WIRRAL MULTICULTURAL ORGANISATION TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 Major rlsks The trustaes 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 againsl fraud and error. The risk register5 and policies of the organisalion are regularly reviewed and updated. Structur•, governance and management Wirral Multicuttural Organisalion was originally founded in 1989 and in 1993 was incorporated as a company limitèd by guarante8 (as d8fin8d in the Companies Act 20061. It registered as a charity in 1993. The Charity is controlled by its constitution, set out In Ils Articles of Association. The Tru8te88, who are also the directors for the purpos8 of comp2ny law. and who served during th8 year and up to the date of signature of the financlal statements were: Councillor Patrick Cleary (Resigned 5 November 2024) Mr Michael Collins Councillor Stuart Kelly Mr Dinh Ly Mr Somnath Saha Mrvan Tran (Resigned 14 DeG8mber 2024) Advlsors to tha board: Anna Potenle¢ Councillor Amanda Onwuemene Councillor Richie Pitt Recrultment and appointm•nt of trustseg Trustees ere wruited primarily from ethnic minorty communltles in Wirral and from local authority councillors. The Chief Executive and Chair ensure thal the trustees are kept up to date with all changes in legislation, guidance from the Charlty Commission and any other regulatory frameworks whlch may be levant lo the charity. Organlsallonal structuro The day-lo-day business of the charity is under the control of the Chief Executiva who reports to the Chair, the trustee board and the board's sub-committ88S. The Trustees, report was approved by the Board of Trustees. Mr Michael Colllns Trustee Date:22nd December 2025
WIRRAL MULTICULTURAL ORGANISATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WIRRAL MULTICULTURAL ORGANISATION I report to the Tru51ees on my examination of the financial statements of Wirral Multicultural Organisation (the Charity) for the year ended 31 March 2025. Responslblllties 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 staternents in accordan with the requiremants of the Companies Act 2006. Having satisfied myself that the financial statements of the Charity are not r8quSr8d to be audited under Part 16 of the Companies Act 2006 and are eligible for indopendonl examination. I report in respect of my axamination of the Charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I hav8 followad tha Directions given by thé Charity Commission und8r section 145(5}(b) ol the Charllles Act2011. Independent examiners stalement sin the Charity's gross income exceeded £250.000, the independent examlner musl be a member of a body lisled in section 145 of the Charities Act 2011. 1 confimi that l am qualified lo und&rtake the examination because I am a m8mber ofThe Association of Chartered Certified Accountanls, which is one of the listad bodi8S. I have compl8ted my axamination. I confirm that no matters have come io my attentlon In connection wlth the examination giving me Cause lo believe thal in any material respect.. accounting records were not kept in respect of the Charity as required by seclion 386 of the Companies Act 2006. th8 financial statements do not accord with th088 records,. or the financlal statements do not comply wlth the accounting requlremenls of sectlon 396 of the Companies Act 2006 other than any requ1ment that tha financi81 statements give a trua and fair view, which is not a matter considered as part of an independent examination; or the financial ststements have not been prepared in accordance with th8 methods and prfnciples of the Statement of Recommended Practi for accounting and pOrtng by charlllas applicable to charities preparing their financial slalements in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102). I have no concerns and have come across no other matters in conn8clion with the examination to which attention should be drawn in this report In order lo enable a proper understandlng of the financial statements to be reached. Helen Furlong FCCA Xeinadin North West Limited 46 Hamilton Square Birkenhead Wirral Merseyside CH415AR
WIRRAL MULTICULTURAL ORGANISATION STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDJTUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrastrlcted Restrictsd funds funds 2025 2025 Total Unrestricted Restrlcted funds funds 2024 2024 Total 2025 2024 Notes Income from: Donalions and legacies Charitablè actlvltleg Translation Nursery Health link Main Centre Olher projects 11,252 11,252 263,073 231,050 263,073 231,050 94,480 20,336 280,491 222,255 210,707 222,255 210.707 94,480 18,514 266,167 94,480 94,480 20,336 260,491 18,514 266,167 Investments 2,470 2,470 1,518 1,518 Total Income 777,420 94,480 871,900 730.413 94,480 824,893 Expanditura on: Charitable activitie Translation Nursery Health Ilnk Main Centre Other projects 334,712 277,388 334,712 277,388 84,010 52,064 216,528 227,762 255,800 227,762 255,800 97,457 53,901 159,553 84,010 97,457 52,064 216,526 53,901 159,553 Total charitablo expendlturn 880,690 84,010 964,700 697,016 97,457 794,473 Total expendlture 880,690 84,010 964,700 697,016 97,457 794,473 Net Incomel(expendlture) and movemenl in funds <103,270) 10,470 192,800} 33,397 (2,977) 30,420 Reconclllatlon of funds: Fund balances at 1 April 2024 157,321 107,380 264,701 123,924 110,357 234,281 Fund balances at 31 March 2025 54,051 117,850 171,901 157,321 107,380 264,701 The statement of financial actlvhtSas Includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
WIRRAL MULTICULTURAL ORGANISATION BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notas F5xed assets Tangible assets 12 72.078 29,494 Currgnt assots Debtors Cash al bank and in hand 13 68,988 113,654 105,170 205,416 182.642 310.586 Creditors: amounts falling due withln one year 15 <82,819) (75,379) N•1 current J35ets 99,823 235,207 Total assets legs current Ilabllltleg 171.901 264,701 The funds of the Charty Restricted income fund3 Unrestricted funds 17 18 117.850 54,051 107,380 157,321 171,901 264,701 The company is enlilled lo the exemption from the audit requirement contained in section 477 of the Companies Act 2006. for the year ended 31 March 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companles Act 2006 wilh re5ped lo aGGounting records and the preparation of financial slatements. The members have not requir8d the company to obtain an audit of its financial statements ftjr the year in qu8slion in accordance wilh section 476. These financial statements have been prepared in accordancé with the provisions applicable to companies Subject to the small companies girne. The financial ststem8nls wer8 approv8d by the Trustees on ......................... Mr Michael Collins Trustee Company giStration number 02807273 (England and Wales>
WIRRAL MULTICULTURAL ORGANISATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operatlng actlvltles Cash (absorbed byllgeneraled from operatlon8 21 (38,891) 43,982 Investing a¢livities Purchase of tangible fixed assets Invastmant incoma r8C8iV8d 155,360) 2,470 (2.032) 1.518 Netcash usod in investing activitie$ (52,890) 1514) Net cash generated from flnanclng actlvltles Net Idecraasellincr•ase in ¢a8h and Cash equlvalenls {91,781) 43,468 Cash and cash equivalents al beginning of year 205,416 161,948 Cash and cash equlvalants at end of yoar 113.635 205,416 Relatlng to: Cash at bank snd in hand Bank overdrafts included in credilors payabl8 within one ygar 113,654 205,416 (191
WIRRAL MULTICULTURAL ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Charlty information Wirral Multicultural Organisalion is a private company limited by guarantee incorporated in England and Wales. The registered office is 111 Conway Street, Birkenhead, Wlrral, Merseyside, CH414AF. 1.1 Basis of preparation The financial statements have been prepared in accordan¢e with the Charity's governing docum8nt, the Companies Act 2006, FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Iraland" and the Charities SORP 'Accounting and Reporting by Charit18s'. Statem8nl of Recommended Practice applicable to charities preparing their accounts in accordance with the Flnanclal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charity is a Public Benefit Entlty as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in thasa financial statements are rounded to the nearest £. The financial slalaments have been prepared under the hlstorlcal cost convention. The principal accounting pollcies adopted ara set out below. 1.2 Golng concern Al tha time of approving th6 financial statemenls, the Trustees have 8 reasonable expectstion that the Charity has adequate resources lo continue in operational existence for the foreseeable fulure. Thus Ihe Tru$t8es continue to adopt the going concern basis of accounting in preparing the financial 8tslements. 1.3 Charftable fund8 Unre$tri¢ted funds are available for use at the discretlon of the Trustees in furtheranca of Ihelr charltable objective6. Restricted funds are subject to specific conditions by donors or grantors as lo how they may be used. The pvrp08es and uses of the r981ricted funds are set out in the notes to the financial slatements. 1.4 In¢ome Income is recognised when the Charlty Is legally entitled to it after any parformance ccndltlons have been met, the amounts can be measured reliably. and it is probable thal income will be received. Cash donations are Tecognised on receipt. Other donations are recognised once the Charity has bean nolrfied of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations rec8iV8d under Gift Aid or de8ds of coven8nt is recognised at the tlme of Ihe donatlon. Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution. the amount is known, and receipt is expecled. If the amount Is not known, th8 legacy is I2ted as a contingent asset. Turnover is measured at the fair value of the consideration received or receivable and represents amounts récaivable for services provided in the normal course of activily. 10-
WIRRAL MULTICULTURAL ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Continuéd) 1.5 Expendllure Expenditure is recogni8ed once there is a legal or constructive obligation to Iransler economic benefrt to a thlrd paty, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured rellably. Expenditure is classified by activity. The costs of each activity are made up of the totsl of direct costs and shared co8t8, including support costs Involved in undertaking each aclivily. Direcl costs attributable to a single activity ar8 allocated directly to that aclivty. Shared costs which contrlbute to more Ihan one activity and support Costs which a not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central slaff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. Llabilities are reeA)gnis8d as exp8nditure as soon as there Is a legal or Constructive obligation committing the charity to that 8xpendllure, it Is probable that a transfer of economic beneflts will be required in settlement and the amount of Ihe obligation ran be rneasured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings Ihal aggregate all cost related to the category. Where costs cannot be d1ctlY attributed lo particular headings they have been allocated to activities on a basis conslstenl with the use of resources. 1.8 Tangible fixed a93et¥ Tangible fixed assets are initially measured at cost and sub58quenlly measured at cost or valuation, nel of depreclatlon and any Impalmienl losses. Depreciatlon is reccgnlsed so as to wrlte off the cost or valuation of assets less their residual values over their useful Ilves on the followlng bases: Freehold land and bulldings Fixtures and fittings 2.5 on cost 20 % on cost The galn or loss arlsing on the disposal of an Sssel Is determined as the difference beeen the sale proceeds and the carrying value of the asset, and is recognised in the slalement of financial activitie5. 1.7 Impalrnient of flxed assets At each reporting end date, the Charity reviews the carrying amounts of its tangible assats to datermin8 wh8ther there is any indication that Ihosa ass8ts hava suffered an impairmenl loss. If any such indication exists, the recoverablo amount of the asset is estimated in order to determine the extent of the impairment loss lif any). 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposit$ held at Call with banks, other short-term liquid investments with original maturi118s of three month¥ or less, and bank overdrafts, Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financial instruments The Charity has elecl8d to apply th8 provisions of S8clian 11 'B8sic Financial Instrumanls, and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of ils financial instruments. Flnancial instruments are recognised in Ihe Charivs balance sheel when the Charity becoffles parly to the contractual provisions of the inslrumenl. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a lagally enforceable right to sat off the recognised amounts and there is an intention to settle on a ngt basis or to realise the asset and settle Ihe liability simultaneously. 11
WIRRAL MULTICULTURAL ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting polic18$ (Contlnued) Baslc financial assets Basic financial assets, which include debtors and cash and bank balances. are initially measured at transaction pric6 including transaction costs and are subs8qU8nlly carried al amortised cost using the effective interest method unless the arrangemènl constitutes a financing transaction, where the transaction is measured at the present value of the future reGeipts discounted at a market rate of interest. Financial assets classified as recelvable within one year are not amortised. Baslc financlal liabilities Basic financial liabilities, including credilors and bank loans ar8 initially recognised at transaction price unlass the arrangemenl con51itutes a financing transaction, where the debt instrument Is measured al the psent valu8 of the futur8 paym8nts discount8d at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carrled al amortlsed cost. uslng the effe¢llve interest rate method. Trade creditors are obligations to pay for goods or seN1$ Ihal have been acquired in Ihe ordinary ¢our88 of operations from suppliers. Amounls payable are classified es Gurrent liabilitie8 if payment is due within one ygar or less. If not, they are presented as non-current liabilities. Trad8 creditors are recognis8d initially at transaction price and subsequently measured al amortised cost using the effecllve interest melhad. Derecognltlon of flnanclal Ilabllltles Financial liabilities are derecognised when the Charity'8 contractual obligations 8xpiro or ara dlscharged or ncelled. 1.10 Employee beneflts The cost of any unused holiday entitlemenl is recognised in the period In whlch the employee's 8ervlces are received. Terminallon benefits are recogn18ed immedlalely as an expense when the Charity is demonstrab5y committed lo terminale the employment of an employee or to provide t8rminalion benefits. 1.11 Retlrement beneflts Payrnen15 to defined contribution retirement benefit schemes ar8 charged as an expense as they f811 due. Crlllcal a¢count]ng estlmates and ludgemenls In the applicallon of the Charfty'$ accounting pollcles, th8 Trustees are required to make judgement5, estimates and assumptions about the carrying amount of assets and Ilabililies that ar8 not readily apparent from other sources. The estimate3 and associated assumptions are based on historical experience and other factors that are consid8rgd to be ral8vant. Actual r8sults may differ from these eslimales. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estSmate Is revised wh8re the revision affects only Ihat pericd, or in the period of the revision and future periods where the revision affects both current and future periods. 12-
WIRRAL MULTICULTURAL ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donatlons and lega¢ies Unrestrictsd Unreslrictod funds funds 2025 2024 Grants 11,252 Income from eharltable actlvltlés Unrastrict•d Rostrictéd funds funds 2025 2025 Total Unrestricted Restrlcted funds funds 2024 2024 Total 2025 2024 Translatlon Income received 263,073 263,073 222,255 222,255 Nurs•ry Income recelved 231,050 231,050 210,707 210.707 Health Ilnk Performance related grants 94,480 94,480 94,480 94.480 Main Centre Income received 20,336 20,338 18,514 18.514 Other projects Performance relaled grants 260,491 260,491 266,167 266,167 774,950 94,480 869,430 717,643 94,480 812,123 Incom• from Investments Unrestrlcted Unrestricted funds funds 2025 2024 Interest receivable 2,470 1,518 13
WIRRAL MULTICULTURAL ORGANISATION MOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendllure on charltable actlvllles Translation Nursery Health Ilnk Maln Centre Other projects 2025 Total 2025 2025 2025 2025 2025 Direct costs Staff costs Depreciation and impairment Direct costs Property costs Overhead costs 72,274 170,335 57,433 130,797 430,839 12,776 12,776 281,393 31,496 27,052 228,211 3.903 783 27,978 9,200 255 25,204 7.064 3,102 8,227 26,014 305,171 207,768 60,535 47.017 163,065 783,556 Share of support and governance costs Isee note 7) Support 29.541 69,620 Goveman¢e 23,475 53,461 176,097 5,047 5.047 334.712 277,388 84,010 52,064 216.526 964,700 Analysis by fund Unreslricled funds Restricted funds 334.712 277.388 52,064 218,526 880,690 84,010 84,010 334.712 277,388 84,010 52,064 216,526 964,700 14
WIRRAL MULTICULTURAL ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expondlture on charltable activitia$ (Conllnued) Prevlous year: Translalion Nursgry Hgallh Ilnk Maln Centre Other proj•ct$ 2024 Total 2024 2024 2024 2024 2024 Dlrect Costs Staff costs Depredatlon and impairment Direct costs Propety costs Overhead costs 62.540 151,269 62,045 87,179 363,033 10,389 10,389 173,782 62,033 22,629 130.283 7,590 552 19,535 18,357 436 23,984 10,580 7,530 1.086 17,976 20,555 200,965 189,597 70,661 48,920 121,723 631,866 Share of support and govemance eosts (see nole 71 Support 26.797 66,203 Govemance 26.796 37,830 157,626 4,981 4,981 227,762 255,800 97.457 53,901 159,553 794,473 Analysls by fund Unroslrict8d funds Restricted funds 227.762 255,800 53,901 159,553 697,016 97,457 97,457 227.762 255,800 97,457 53,901 159,553 794,473 Support costs allocated to actlviti&s 2025 2024 Staff costs Stationery & computer costs Accounlancy fees Governance costs 152,333 22,293 1,471 5,047 148,127 7,833 1,666 4,981 181,144 162,607 Analysed between: Translation Nursery Health link Main Cenlre other projects 29.541 69,620 23,475 5.047 53.461 26,797 66,203 26,796 4,981 37,830 181.144 162,607 15-
WIRRAL MULTICULTURAL ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support cost5 allocated to acllvllles (Continued) 2025 2024 Governance cosls comprise: Audit fees Legal and professional 3,000 2,047 2,940 2,041 5,Q47 4,981 Net movement in funds 2025 2024 Th8 net movement in funds is slated after chargingllcrediting): Fees payable for the independent examlnalion of the Charlty's financial statements Depreciation of owned tangible fixed assets 3,000 12.776 2,940 10,389 Trustees None of Ihe Trustees (or any person8 ¢onneci8d with them) received any remuneration or beneff Is from the Charity during the year. 10 Employees The average monthly number of amployees durlng the year was: 2025 Numb•r 2024 Numbèr Welfare & support Nursery 22 25 Total 30 32 Employment costs 2025 2024 Wages and salaries Social securily Gosts Other pension Costs 547,222 27,296 8,654 483,382 20,164 7,614 583.172 511,160 There were no employees whose annual remuneration was more than £60.000. Remuneration for key management personnel amounted to £64,212 (2024 £65,500) 16-
WIRRAL MULTICULTURAL ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Taxatlon The charity is exempt from taxatlon on Its activities because all Its Income is applied for charitsble purpose5. 12 Tangible flxed assets Frwhold land Fixtures and ond bulldlngs ritting¥ Total Cost At 1 April 2024 Addlllons 40,000 110,853 55,360 150,853 55,360 At 31 March 2025 40,000 166,213 206,213 Depreclatlon and Impairnlgnt At 1 April 2024 Depreciation charged In the year 20,000 1,000 101,359 11,776 121,359 12,776 At 31 March 2025 21,000 113,135 134,135 Carrying amount At 31 March 2025 19.000 53.078 72,078 At 31 March 2024 20.000 9,494 29,494 13 Debtors 2025 2024 Amounls falllng due wlthin one ygar: Trade debtors Prepayments and accwed income 47,500 21,488 97,368 7,802 68,988 105,170 14 Loans and overdrafts 2025 2024 Bank ovardrafts 19 Payabla withln one year 19 17-
WIRRAL MULTICULTURAL ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Creditors: amounts falling due wlthln one year 2025 2024 Notes Bank overdrafts Other laxation and social security Trade creditors Other creditors Accruals and deferred income 14 19 8,009 24,548 6,147 44.096 6.275 27,512 5,630 35,962 82.819 75,379 16 Retirament benefit scheme8 2025 2024 Defined ¢ontrlbutlon schemes Charge to profit or loss In respect of defined conlrlbullon schemes 8.654 7,614 The Charity operates a defined contribution pension scheme for all qualifying employee5. The assets of the scheme are held separately from those of the Charlty In Sn Independently administered fund. 17 Reslrictod funds The restricted lunds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donor8 as to how they may ba used. At 1 Aprll 2024 Incoming Resourc•$ At 31 March rnsources expended 2025 Wirral CCG Legacy for the benefit of the Chinese Community 32,584 94.480 (84,010) 43,054 74,798 74,796 107,380 94.480 (84,010) 117,850 Prevlous year: At 1 Aprll 2023 Incom5ng Resources At 31 March resources expended 2024 Wirral CCG Legacy for th8 benefit of the Chinese Community 35,561 94.480 (97,457) 32,584 74,796 74.796 110,357 94.480 (97.457) 107,380 18-
WIRRAL MULTICULTURAL ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Unreslrlcted funds The unrestricted funds of the charlty comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantcrs as lo how they may be used. These include designated funds which have been set aside out of unr8stricted funds by the trustees for specific purposes. At 1 Aprll 2024 Incomlng r•sour¢es Resources At 31 March oxpended 2025 General funds 157,321 777,420 (880,690) 54,051 Pravlous yèar: At 1 Aprll 2023 Incoming Resource$ At 31 March resources expended 2024 General funds 123,924 730,413 (697,016) 157,321 19 Anatysls of net a3gets betwe•n fund$ Unrestrictgd funds 2025 R•strict•d funds 2025 Total 2025 At 31 March 2025: Tangible assets Current ass8ts1lliabilities) 72,078 (18,027} 72,078 99,823 117.850 54,051 117.850 171,901 UnroStrl¢ted funds 2024 Restrlcted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current asset(lIabl1les} 29.494 127,827 29,494 235,207 107,380 157,321 107,380 264,701 20 Related party transactlons Thera were no disclosable related paty transactions during the year (2024 - none). 19-
WIRRAL MULTICULTURAL ORGANISATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Cash labsorbed by)Igenerated from operatlons 2025 2024 (Deficitysurplus for th8 year (92,8001 30,420 Adjustments for: Investment income recognised in statement of financial activili83 Depreciation and impairment of tangible fixed assets (2,470) 12.776 (1.518> 10.389 Movements In worklng capltal: Decreasellincreasel in debtors Increase in creditors 36,182 7,421 {12,118) 16,809 Cash labsorbed by)Igen8ratsd from operations {38,8911 43,982 -20-