REGISTERED CHARITY NUMBER.. 1028736 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS For the Year Ended 31 March 2023 FOR WHEELCHAIR FUND JHL Ac¢ountln8 Services Ltd 2 Petersfleld Gardens Cvlcheth Warrington Che5hlre WA3 48a
WHEELCHAIR FUND CONTEMfs OF THE FINANCIAL SFATEMEKrs forthe Year Ended 31 March 2023 Report of the Trustee5 Independent Examlmfs P)rt Ststement of nanClACthItIes Balance Sheet Notes to the Flnancial Statements Oetaifed Statemènt of Hnancial A¢tNtties
IEEL[ FUPID fortkyew Ended 31 March The trustees present their report with the financtslstaterhents forthe charityforthe yearellde(I 31 March 2022. The trustees have adopted the provistuns of thStst of Recommended Practice150RPI Accouniing and Repxtin8 Charrties, issued in March 2C5. REFERENCE AND AOMIN15fRATNE IJEfAILS Re8lsrered Chantv Number." 1028736 Prlndpal oddre5k' 52 St Paul'sAvenue wor£¥ Mesnes Wl8an Lancashire WN3 5LL TrLS#••5: trs E Falrhurst Mrs A Pate Mrs S 5ulllvan Mrs 8 Pownall Indqp•nd•Nt EM•mlner r O Lorton JHL Aceountlng se1ces Ltd 2 Petersfield Gardens Warriwtc Culcheth WA3 48Q STALicfiiAE, GOVERNANCE a MANAfjEP•lEMT Governln8 Do¢ume The ¢harlty15 controlled ty Its governlw documeni a deed oltrusL •rKI cowututes an unincorporated tharlty. ftlth mafia8•m•nt The trustees have a duty io Idefttand thè rlsksto whith ttha1ty •xpo1 aTrd to eTrsur• appropriato tontroLs are In pl•c• to Pde reoWn&kassurarae41Sl fraud •rkJ error. OWECTWES ANDAcfMnES Oble¢thesand alm5 The cha,6 maln obJ•rth4s th• rqllel•fpernoMY*ho ar• d15abknJ. ON BÉHALF OFThE 80W. Mrs E Fairhursi- Trustèe Z3 P•8e I
INDEPEN1E1NER'S REPORTTOThE TRUSTEES OF WHEELCHAIR FUPID fortheYe•r Ended 31 Marth 2023 I ieport on the a¢¢ountsforthe yeartrd 31 March 2023 set OLrt on p•s three ¢0 se¥eTr. Respe(tP4e re1&ll¢s0f tnle•S and examlnty. The charlS tru5tee5 are resptsnsiblÈ for the pTepar?Uon of the JrawnThe tnthe5 conslder rhat atsdlt Is not rÈquired for this year (under selOn 43121 of thechant5 Att 1993 lthe 1993ArtII andthat an irKSependettt examlnation i5 require¢L It Is myresptynslbllltyto.. - examlne the accounts under Seaion 43 of the 1993 A¢t to follow the procedure5 lahl down In thÈGenerdl tECtIoNS8en trrfthe Charlty Commlssbrl lundersectlon 4317llbl of rhe 1993 Attl." and - to st8tewhèther particular rnattersh4¥e tom•ts myattenii I$ olthe Ind¢p•nd•m •xamlnets r•pNt My examination was carrled uut In a£mrdanLwth th•Genal tythe Ch•rtty Commlsslon. Aft examlnatlon In¢ludes a rthriew ofthexcouniing record5 kept tythe th•r•d a comwson of the acwunts pr¥•nt¢d wlth those records. Ir also includes conskleraion ol ary unLsual items Oldd0j1e5 in the atWUftts. and seek5n8 e¥pl4natlon$fram the trustees con¢érnln8ary wch matters. The T0duleS Undertak do hot wo¥ldÈ all the evSdence that would be reqvlred ITr afi 4uth¢ and tonsequentfy I do thot É¥pressaTr oplnion as towhether the accounts presènt a Iruo and faw and the rwrt Is limited lo those m•ttefssei out In the statements blow. IAdw•ndgTht •umln•r's Jtstem•rrt In ¢Onn•¢t1 wtth my exbminat5on, no mary•r has tome to myattenUM'. 111 whlch 8lves me reasonabletausè ¢0 boFkth•L in any m•terf•l resp•c¢ the reguireffjents -to keep a¢ctyJnllng record51o ae¢ordKewlth SeLtsn 41 of the 1993 Att." and -to pr•pir• actQUllts whlth •ccord wlth theac¢ourfinB record5 to whh acCoUnnI requlrements ofthe 1gJ3 A¢¢ have not been mèt,- or 121 to whlch. In my OniOn. itten¥¢m should bèdrawm In Nd•rth enabltro prw urthrslandl of the acceunts to be Mr D Lorton JHL Accountlnk Se$ Ltd 2 Petersfield Gardens Culcheth Warrin6toN W3 48Q D*.. P¥4e2
WIIEELCHAIR FUND sfATEMENT OF FINANCIAL AcrivmE$ forthe Ye•r Ederf 31 MDrch 2023 2023 TDtèl funds Unrestricted Restrittod funds funds 2022 Toral fuThls Notes INCOM1146 RESOURCÉS IncomlrFg reUrceSfr0M ynor•tedfun05 Voluntsry income Acrivltles foT8entrzdn8fvn¢$ Inv*trnent Irthffle Incominiieswrcesfrorn ch•rltabl¢ Gr4nt$ 140 56.671 20 140 56,671 20 124 42,381 20 250 Total InmIng rèwure•¥ 56.831 56,831 42,776 ftE501JRCES EXPENDEO Costs enttI&S Cp31s oIBqnÈr¥iiThgvoluntary income Chorltabl• id¥ltle5 Purchase of wheelchalrs •tc Wheekhèif 8rants Governlnce tosts 36,018 36,018 26.715 12,QOI I2,1 13.157 Tot41 r•wut¢•J •xp•nd•d 4B,019 48,019 39.971 14ET INCOMINGIOUT601NG RESORCt5 Gross tr•nslers b•ttlundS 8,813 8,813 2,805 NIncoMIng/{th1I1) r•iourtss 8.813 1813 2.805 RECONCIIIATIOII OF FUNDS T•til funds bwuihtlvrw• 32,663 32,663 29,858 TOTAL FUNDSCARRIED FORWARD 41,475 41,475 32,663 Pa8e 3
WHEELCHAIR FUAD BALAIICE SHEEY asat31 Marth 2023 2023 Total fvnds Unre5bltted ACted fuThJs nds 2022 Total fund5 FLYED ASSErs Tèn8ible 855ets CURRENT ASSErs C3sh ai bank 41,475 41.475 32,663 NET CURRENfA55Ers 41A75 41,47S 32,663 YOTALASSEfs LESS CURREFff UABiimEs 4L475 41,475 31663 NET AssErs 41.475 41.475 FUt40S Unrtstrlcted ful$ Resirfcted fvrds 4L475 32.663 TOTALFVNDS 41,475 32,663 The f5n•n¢ial st8tem•ntswere ppr¢d by the eoarfofTrweesw.....-...................... Ind w•resned tsn its behalf by.. Trust Trustee
WHt£LCHAIR FUND NOTES ro THE FINANQALSTATEMENTS forth4 Y•ar Endgd ai March 2023 I ACCOUNTING POLICIES 8a51s ol preparlngthg flnafid41 gtatsmeTrts The 3Ctounts h3ve been prepared on a receipts and payments basis A¢contIn&t01eNt1on The flnanclal stateménts have been prep3rÉd under thè historic31 cost ¢onv8ntlQfi, ènd in acctsrd4nce wlth the Flnancial Reportln8 Standard5 for Smaller EnttIeS leffectlve Aprll 20081, the Charities Act 1993 and the requlrernent50f thESlaternent of Recommended AccounriD8 Practice, Accounting and Repoitlll8 by Charities. Ineomint r•5011rc95 All incorning resources •re Inclvded on the Statement of FlnantlalA¢LIviue5 on recelpt. Actlvltle5 forgeneratlngfvnth relate5 to shop sale5 and raffle5 Re90w¢esxwnd•d Expendlture15 accounted foron 3 payments ba5 and has ben cla$5hled under he•dln8S that a88re8ate all costs related to thecateqory. Dlrect charltsble expendlture relat5 to the ¢ostof prDvldlng wheeJch81rs. Costs of 8eneratln¢voluntary Incomerelateto thecosts of runnlng theshop and othr8en•Tal expenses. Tanglbleflxéd •s#ets Depieelallon Is provlded atthe followln8 annual rates Sn orderto wdte off earh isset over Its estlmated U5efvl lif?. Computer equlpm9nr Plant & ma¢hlnery 33% on cost 25% on cost T•xatlon The ¢hirity Is Èxemptfrom ts¥ oj) Its ch•rltsble artlvltles Fund ac¢ountlng Unrestrltted lund$ tan be used M accordance wlth th• thifftible oblectlves at thedtscrefjon olthe tW5te•s. Restrttted funds can only b• used ft)r rtIcul•r restricted purpose5 wlthln the obleets of the (hèrlty. Restrlctlon5 Irls¢ when specified by the donor or when funds are ralsed lor portlculir restrlrted purposes. The accumulated fund is the Wheélehalr FuTrd S workln8 bèlènce reserv•. The shop fund exbts to provlde for future planned malntenance of the Shop and any unforeseen Items ol rep•lrs and malntenance. 2 ACnVITIES FOR GENERATING FUNOS 2023 2022 Shop income 56,671 41381 3 If4VESTMEpll INCOME 2023 2022 O•p¢iit acwuntlnttrest 20 Pa8e 5
WHEELlItAIR FUND F401ESTOThEFIPWICL4LSTAIEMENTS l•rtl YeirEThl4d31 Marth 2Q23 4 TkUSTEE5REMUNEILATkON AND BE14EFrrs There ¥vereno trurtEes remuneratk)noro1betr>WT&th3I Mch 2023 r1¢rthe theyearended31 March 2020 There were truttees. expenses poldtsttrendtrj3l Ifath 2023 KJrfortheythrend&l 31 Mèrth2022 5 TANfjIME AXEDASSETS Cost•sat31 M•rth 2022 AdIln$ Co$tos•t31 March 2023 JJJY 4.255 12.609 4.155 12.609 DEpfteoAnOII O¢pre¢iatK)n asat 31 M•rch2022 Char8efor the year tkpre¢litbn os èt 31 M•rch 2023 4.155 1354 11609 NEf800K VAiUE s•t 31 March 2023 A5 •t 31 M•rch 2021 O MOVEl4lEinipi AJIIDS A¢ 31103A3 Infw¥lJ Unr•strlrr•dfiY Accumulated fund 41M75 R•sirfct•dfun Lott•ry fund IflTALFUNDS 8.813 41,475 Net mtIAlU.ntl¢yed In Ih•bD*•r•¥fol.. Irthmh¥ R¢styJrces In funds Accvmulated fund 48.0 4813 Rgrtrlrtqdfiw L¢tteryfund WM8C Grant TOTALFiINDS 44019
WHEELCHAIR FUFID DETAILED STATEMENT OF FINANCIAL AcfiviTIES lor the Year End•d 31 Marth 2023 2023 2021 INCOMING RESOURCES Voluntary Inme Donations 140 124 Actlvltles for generèiing funds Shop income 56.671 42,381 Investment Income Deposlt account interest 20 20 Incomlng resources from tharh•bl• •¢tl¥ltle$ Wl8an Councll 8rants BIG Lottery Fund Brants 250 250 Total In¢omln8 resouYce$ 56.831 42,776 RESOURCES EXPENDED Costs of generatln8 Income Rent, rates and water Insurance Llght and heat Telephone P05ta8e & 5tatlonery Sundrles Shop repalrs and renewals Marketlng Consultancy Bank Charges Travel costs Shop waste collertlon servlce G1ft5 and donatlons Shop fefurbishment Employment Cost5 Depreclatlon of computer equipment 2,046 1.096 1,729 2,906 81 4.467 273 1,713 1,067 3,563 2,107 2,526 1,3S9 1,320 1,437 2.880 840 2,031 17,743 11,546 36,018 Charltable actFvltles Purchase of wheelchalrs GovernttnGe costs Accountancy Sundries 26.714 12,Lill 13,257 Total resources èxpended 48,019 39,970 Net ¢¥p•ndlture 8,813 2,806 Th15 page does not form part ol the ststutory finandal statements