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 ￿nanC￿lACthI￿tIes
Balance Sheet
Notes to the Flnancial Statements
Oetaifed Statemènt of Hnancial A¢tNtties

I￿EEL[￿ 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 th*Stst￿￿ of Recommended Practice150RPI
Accouniing and Rep*xtin8 ￿ Charrties, issued in March 2C￿5.
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 se1￿ces 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 Ideftt￿and thè rlsksto whith t￿tha1￿ty ￿ •xpo1￿ aTrd to eTrsur•
appropriato tontroLs are In pl•c• to P￿de reoWn&kassurar￿ae41￿Sl 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

INDEPEN1￿E￿￿1NER'S REPORTTOThE TRUSTEES OF
WHEELCHAIR FUPID
fortheYe•r Ended 31 Marth 2023
I ieport on the a¢¢ountsforthe yeartr*d 31 March 2023 set OLrt on p•s three ¢0 se¥eTr.
Respe(tP4e re￿￿1&ll¢s0f tn￿le•S and examlnty.
The charl￿S tru5tee5 are resptsnsiblÈ for the pTepar?Uon of the Jrawn￿The tnthe5 conslder rhat
atsdlt Is not rÈquired for this year (under se￿lOn 43121 of thechant*5 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 ￿tECtIoNS8￿en 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£mrdanL*wth th•Gen*al 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 consklerai*on ol ary unLsual items Old￿d0￿j1e5 in the atWUftts. and seek5n8
e¥pl4natlon$fram the trustees con¢érnln8ary wch matters. The ￿T0￿duleS Undertak￿ do hot wo¥ldÈ all the
evSdence that would be reqvlred ITr afi 4uth¢ and tonsequentfy I do thot É¥pressaTr oplnion as towhether
the accounts presènt a Iruo and faw and the rwrt Is limited lo those m•ttefssei out In the statements blow.
IAdw•ndgTht •umln•r's Jtstem•rrt
In ¢Onn•¢t1￿ wtth my exbminat5on, no mary•r has tome to myattenUM'.
111 whlch 8lves me reasonabletausè ¢0 boFk*th•L in any m•terf•l resp•c¢ the reguireffjents
-to keep a¢ctyJnllng record51o ae¢ord*Kewlth SeLtsn 41 of the 1993 Att." and
-to pr•pir• actQUllts whlth •ccord wlth theac¢ourfinB record5 to whh acCoUn￿nI
requlrements ofthe 1gJ3 A¢¢
have not been mèt,- or
121 to whlch. In my O￿niOn. itten¥¢m should bèdrawm In Nd•rth enabltro prw urthrslandl￿ of the
acceunts to be
Mr D Lorton
JHL Accountlnk Se￿￿$ Ltd
2 Petersfield Gardens
Culcheth
Warrin6toN
W￿3 48Q
D￿*..
P¥4e2

WIIEELCHAIR FUND
sfATEMENT OF FINANCIAL AcrivmE$
forthe Ye•r E￿derf 31 MDrch 2023
2023
TDtèl
funds
Unrestricted Restrittod
funds
funds
2022
Toral
fuThls
Notes
INCOM1146 RESOURCÉS
IncomlrFg re￿UrceSfr0M 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 In￿mIng rèwure•¥
56.831
56,831
42,776
ftE501JRCES EXPENDEO
Costs ￿￿ent￿tI￿￿￿&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•￿tt￿lundS
8,813
8,813
2,805
N￿IncoMIng/{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 A￿Cted
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 fvr*ds
4L475
32.663
TOTALFVNDS
41,475
32,663
The f5n•n¢ial st8tem•ntswere *ppr¢*d by the eoarfofTrweesw..._..-......_................ Ind w•res*ned 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¢co￿ntIn&t01￿eNt1on
The flnanclal stateménts have been prep3rÉd under thè historic31 cost ¢onv8ntlQfi, ènd in acctsrd4nce wlth
the Flnancial Reportln8 Standard5 for Smaller Ent￿tIeS 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¢es*xwnd•d
Expendlture15 accounted foron 3 payments ba￿5 and has b*en cla$5hled under he•dln8S that a88re8ate all
costs related to thecateqory.
Dlrect charltsble expendlture relat*5 to the ¢ostof prDvldlng wheeJch81rs.
Costs of 8eneratln¢voluntary Incomerelateto thecosts of runnlng theshop and oth*r8en•Tal expenses.
Tanglbleflxéd •s#ets
Depieelallon Is provlded atthe followln8 annual rates Sn orderto wdte off earh isset over Its estlmated
U5efvl lif?.
Computer equlpm9nr
Plant & ma¢hlnery
33% on cost
25% on cost
T•xatlon
The ¢hirity Is Èxemptfrom ts¥ oj) Its ch•rltsble artlvltles
Fund ac¢ountlng
Unrestrltted lund$ 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)noro1￿be￿tr￿￿>WT&th3I M*ch 2023 ￿r1¢rthe
theyearended31 March 2020
There were ￿ truttees. expenses poldtstt*￿rendtrj3l Ifath 2023 KJrfortheythrend&l 31 Mèrth2022
5 TANfjIME AXEDASSETS
Cost•sat31 M•rth 2022
AdI￿l￿n$
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 m￿￿￿tIAlU￿￿.*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 In￿me
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