REGIStEREO CHARITY NUMBER= 1028736 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS For the Year Ended 31 March 2022 FOR WHEELCHAIR FUNO JHL Accounting Servrces Ltd 2 Petersfield Gardens Cultheth Warrin¥ton Cheshire WA3 4BQ
WHEELCHAIR FUND CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2022 Report of the Trustees Page Independent Exam1rr'5 report ststement of Financial Activitie5 Balance Sheet Notes to the Financial Statements 5-6 Detsiied Statement of Financial Activities
WHEELCHAIR FUND RÉPORT OF THE TrUSTEES r theyear Ended 31 March 2022 The trustÈe5 present their reiKJrt with the financial statements fo¥ the charity forthe year ended 31 March 2022. The trustees have adopted the pmvisions of the Statement of Recommended Practtce ISORPI Accounting and Reporting by Chartties, issued in March 2fKIS. REFERENCE AND ADMINISTRATfvE DETAILS Registered Charity Number.. 1028736 Prfncipal address: 52 St P3uI'5 Avenue Worsley Mesnes Wigan Lancashire WN3 5LL Trustees: Mts E Falrhurst Mrs A Pate Mrs S Sullivan Mrs 8 Pownall Independent Examlner Mr D Lorton JHL Accountin4 Serwces Ltd 2 Petersfield Gardens Warrington Culcheth WA3 4BQ STRuclliRE, GOVERNANCE & MANAGEMEfrn Governln£ Document The charity 15 controlled by its governin8 dooJmen¢ a deed of trusL and constitutes an unincorporated tharity. R55k managèment 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 assurante against fraud and error. OBJEcllvES AND AcnvmÉs Objeve5 and alms The charity's main objective is the relief of person5 who are disabled. 014 BEIIALF OF THE BOARD.. Mrs E Fa1rhr$t- Trustee Date.. Page I
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF WHEELCHAIR FUND fortheyear Ended 31 March 2022 I report on the accounts for the ye3r ended 31 March 2022 sei out on pagesthree to 5ev@Tr. Respective rtponslbilities of trustees and examiner. The charity's trustees are responsible lor the preparaiion of the accounts. The charity's trustees considerthat an audit 15 not required for thi5 year (under Sertion 43121 of the Charitbes Act 1993 (the 1993 Attll and that an Independent examination is required. It is my respon5iblllty to.. exarnlne the accounts under Section 43 (Ff the 1993 Act to follow the pwcedurÈ5 laid down tn the General Direttions given by Ihe Charity Comrnisslon (under Section 4317llbl of the 1993 Artl.. and to state whether particular matter5 have come to myattention. Bas1$ of the independent ex•mln•r's report My examination was carried out in accordance with the General Directions glven by the Charlty Cornmis5ion. An examinatlon includes a revlew of the aCcontIn8 records kepi by the charity and a comparison of the accounts presented with those records. It also includes consiileration ol arby unusual items or disclosures in the accounts. and seeking explanations from the trustees concernin8 any such matters. The procedures undertaken d? not provide all the eviden¢e that would be required in an audit and consequenity I do not express an oplnion as to whether the accounts present a'true and fair view. and the report Is Ilmited to those matters set out in the statements below. Independent exarnlner'5 Statement In connection with my e¥amlnation. motter has come to my attention.. 111 whSch glves me reasonable cause to believe that, in any matèrial respe¢t. the requlrernents - to keep actountin8 records in ac¢ordan¢e with Sertion 41 of the 1993 Act.. Ind - to prepare accouTrts which accord with thè ac¢ountin8 records and io comply with the ac¢ountin8 reguirernents of the 1993 Art have not been rnet.. or 121 to which, in rny oplnlon, attention should bt drawn in order to enablea proper understandin8 of thé account5 to be reached. Mr D Lorton JHLAccounting Sernies Ltd 2 Petersfield GardeTr5 Culcheth Warringron WA3 48a Date.. Page 2
WHEELcifAIR FUND srATEMENT OF FINANCIAL AcfivniES fortheyear Ended 31 March 2022 2022 Total fund5 2021 Total fvnds Unrestrirted Restricted funds funds Notes INCOM114G RESOURCE5 Incomlnl resourc Irom e¢r1atedII Voluntary incorne Actlvities forgeneratin¥ funds Investment income In¢omin8 resources from £h*rItsEaets¥i15 Grants 124 42.381 20 124 42.381 20 19,444 51 250 250 io.LhJo Total Inwmlng resources 42,526 250 42.776 29,494 RESOURCES EXPENOEP Co$ts of8eneratlngfu•ds Costs of generatini voluntary income Chariiable artlvltles Purchase of wheelchairs etc Wheelchair 8rantS GoVernCe costs 26.464 250 26.714 23.513 13.257 13.257 Totol iesourus •xpend•d 39.720 250 39.970 23,593 NEf INCOMIP4G/OUTfjOINfj RESORCES GroMirJnstsr5 beeen funds 5.9J2 Net IrKomIn[0kn6j r•sour¢es RECONCILIATION OF FUNDS Tothi iunds forward 29.8S8 29.858 23.956 TOTAL FUND5 CARRIED FORWARD 32,663 32.663 29.858 Page 3
WHEELCHAIR FUND BALANCE SHEEr as at 31 March 202Z 2022 Total funds 2021 Total funds Unrestritted Restricted lunds funds Notes FIXED ASSÉTS Tangible assets CURRENT ASSETS Cash at bank 32.663 32.663 29.858 NET CURRENT ASSETS 32.663 32.663 29,858 TOTAL ASSETS LESS CURRENT LIA8IUTies 32.663 32.663 29,858 32.663 32,663 29,8S8 FLINDS Unrestricted funds Restricted funds 32,663 29,858 TOTAL FUNDS 32.663 29.858 The flnanclal statement5 were approved bythe 8o•rd of Trustee5 on............ Its behalf by.. nd were sl8n¢d on Trustee Trustee Page 4
WHEELCHAIR FUND PIOTESTO THE FINANUAL STATEMEpirs forthe Y•ar Ended31 Marth 2022 I ACCOUNTJNG POUCIES Basis of preparing the fInala1 5tstements The accounts have been ppared on a receipts and payments basis Atcountins convention The financial ststements have been prepar•J ur5der the historical cost ionvention, and In accordance with the Financial Reponin8 Standard5 for Srnaller Entiiie5 lefferti¥e April 21I181. the Chariiie5 A<t L993 and the requirements of the Statementol Recommended Accounting Practice. Accounting and Reponin8 by Charities. IncomlTrz resources All incoming resources are induded on the Statemeni of FinancialArti¥lUes on receipi. Activities forgeneratin8 funds relates to shop sales and raffles Resources expehded Expenditure Is accounted fgr on • payments basis and h85 been classlfled under headln85 thai awe£ateall cosis related to the category. Dirert charitable expenditure relates to the c05t of provding wheelchairs. Costs olB¢neratin8 voluntary Income relate tothe ¢05ts of running ihe shop and other8ener41 expenses. Tanqlble flx¢d assets Depreciation15 provided •t the followin8 annual rates In order to write off eath asset over its estirnated Computer equipment Plant & machinery 33% on cost 25% on cost Ta¥atlon The charl¢y Is exempt Irorn tax on its charitsblé artivities Fund c¢outttknT Unrestricted funds can be used in accordance with the charitable objertives at the discretion of the trustees. Restrided funds can only bt used for particular restrltted purposes withln the objects of the charity. Restrirtion$ arise when $pecSfied bythe donororwhen fund5 are raised for pèrticular restricted purposès. The a¢Eumulated fund Is ihe Wheelchair FuTrd's workin8 balance reserye. The shop fund exlsis to provide forfvture planned rnaintenance of the shop and any unforeseen items of repairs and maintenance. 2 ACTIVITrES FOR GENERAThNG FUPIDS 2022 1021 Shop Intome 42.381 19,444 3 INVEsfMENT INCOME 20 2011 Deposit atcount interest 20 51 Page S
WHEELCHAIR FUND WOTE5TOTHE FINANCIAL STATEMENTS forthe YearErMled 31 March 2022 4 TRUSTEES REMUNERATION AND BENEFITS There were no trustees remunÈration oratherbenefits for theyeaTended 31 March 2022 norforthe the yeèrended 31 March X)20 Trvste•5' •xpen There were truste25' e¥penses pald lorthe yeartnded 31 March 2021 norforthe vearended 31 March 2020 5 TANGIBLE FIXED ASSETS Want & Computer equipn*nt equipment Total C05T CDsf 3$ at 31 March 2021 Additions Cust as at 31 Mah 2022 8.354 4.25S 12,609 8354 4.25S 12.609 DEPRECIATION Depreciation as at 31 Mirch 2021 Char8e for theye4r OeprecSation as ?t31 March 2022 8,354 4.255 12,609 8.354 4.255 12,ElJ9 NEf BOOKVALLIE As at 31 March 2022 Asat 31 Mirth 2011 6 MOVEMENfiN FUNDS At01/04121 Net mo¥ement in funds At 31103122 Llnrestrlctedlunth Accumul•ted fund 29,858 32,664 Restiirted fvnds Lottery fund TQTAL FUNDS 29.858 32,664 Net movement in futhd4 Intluded In rheat are as fdlows- Intomi Reswrces expended Movement In fuh& unreSttI¢d fvnds Accurnulated fund 42,526 -39,720 Restrsrtod Lottery funo WMBC Grant TOTAL FLINDS ioLKx) 52.526 -iO,LXKtr -49.720 2.806
WHEELCHAIR FUND DETAILED sfATEMENf OF FIIIANCIAL AcrivrriES forthe Year Ended 31 March 2022 2022 2021 INCOMING RESOURCES Voluntsry income Donations 124 Attivltie5 forBeneratin8 funds Shop income 42.381 Investment Incom• Deposit account interest 19,444 20 si Incomlnl resourc•s from charltable actlwties Wlgan Council 8rants BIG Lottery Fund grants 250 io.oc 250 lo,0 Total Incomlng resour¢•s 42.776 29.494 RESOURCES EXPENDEO Costs of 8•neraiinB In¢om• Rent, rates and water Insurante Llght and heat Telephone Postage & statlonery Sundrie5 Shop repairs and renewa15 Mèrketing Consultancy 8ank Charyes Travel cost5 Shop wastè collection service Gifts and donations Shop retu1$hment Employment Costs Depreciation of computer equipment 1.713 1.067 3,563 2,107 1.160 1,198 3,135 31 1.562 230 2.526 1.320 1,320 1.194 2,031 42 11.773 11.546 Charitable arti4Tities Purchase of wheelchairs Governance costs Accountancy Sundries 26.714 23.593 13.257 Totsi resour expended 39.970 23.593 Net expenditure 2.806 5.902