2022-03-31-accounts - Witton Lodge Community Association

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			Page
Report ofthe	Trustees	1	to	8
Report ofthe	Independent Auditors	9	to	11
Consolidated	Statement of Financial Activities	12	to	13
Consolidated	Balance Sheet		14
Parent Charity Balance Sheet			15
Consolidated	Cash Flow Statement
Notes tothe Consolidated Cash Flow Statement			17
Notes tothe Financial Statements		18	to	37

								2022	2021
						Unrestricted	Restricted	Total	Total
						funds	funds	funds	funds
					Notes	E	E	E	E
INCOME AND ENDOWMENTS FROM
Donations and legacies							5,043	5,047	1,292
Charitable activities
General Housing and		Sycamore		Court		1,359,318		1,359,318	1,327,443
Housing Development									31,250
Flourishing Communities									930,796
Power to Change							(7,552)	(7,552)
Association Development						31,819		31,819	11,777
Eco Hub							421,377	421,377
Erdington Enterprise		Hub							98,122
Erdington NNS						236892		236,492
Community Life						2,030		2,030
I AME 2.0Adult Education						125,133		125,133
Employment & Skills		Stand Out				36,533		36,533
Trusted Hands						3,420		3,420
Ignite Aspirations							288,063	288,063
Active Communities							46,250	46,250
Capacity Building						2,986		2,986
WOWWED —World	ofWork					93,029		93,029
Investment Income						528		528	4,128
Other income						2,498		2,498	6,144
Total						1,893,790	753,181	2,646,971	2,410,952
EXPENDITURE ON
Charitable activities
General Housing and		Sycamore		Court		655,423	170,429	825,852	757,207
Housing Development									770
Perry Common Community			Hall			28,018		28,018	36,428
Flourishing Communities							29,044	29,044	662,726
Association Development						265,517		265,517	173,940
Eco Hub							21,670	21,670	39,257
Erdington Enterprise		Hub				34,693		34,693	98,122
Erdington NNS						225,362		225,362
Community Life						25,643		25,643
FAME 2.0Adult Education						103,832		103,832
Employment & Skills		Stand Out				17,838		17,838
Trusted Hands						6,024		6,024
Ignite Aspirations							222,550	222,550
Active Communities							47,764	47,764
Capacity Building						2,986		2,986
North Birmingham	Economic Recovery					26,066		26,066
WOWWED —World	ofWork					21,805		21,805
Erdington Health &	Wellbeing			Centre		5,193		5,193

						2022	2021
			Unrestricted	Restricted		Total	Total
			funds	funds		funds	funds
		Notes	E	E		E	E
Total			1.418AOO	491,457	1,909,857		1,768,450
NET INCOME			475,390	261,724		737,114	642,502
TRANSFERS BETWEEN FUNDS		21	3,857	(3,857)
RECONCILIATION	OF FUNDS
Total funds brought forward			7086920	6 DDS 388	13~092p308		12449806
TOTAL FUNDS CARRIED FORWARD			7,566467	6,263,»,		,»3,09 .3D8
The income ofthe	parent charity was E2 630980 in 2022 (2021:E2		402 220) and the operating surplus		for the year was		6743591(2021:
6343,727).

				2022	2021
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	E	E	E	E
FIXEDASSETS
Tangible assets	13	7,118,341	6,197,742	13,316,083	12,557,045
CURRENT ASSETS
Debtors	15	506,726		506,726	537,082
Cash at bank and in hand		2,107,034	65,513	2,172,547	1,889,773
		2,613,760	65,513	2,679,273	2,426,855
CREDITORS
Amounts falling due within one year	16	(588,592)		(588,592)	(451,632)
NET CURRENT ASSETS		2,025,168	65,513	2,090,681	1,975,223
TOTAL ASSETS LESSCURRENT LIABILITIES		9,143,509	6,263,255	15,406,764	14,532,268
CREDITORS
Amounts falling due after more than one year	17	(1,577,342)		(1,577,342)	(1,439,960)
NET ASSETS		7,566,167	6,263,255	13,829,422	13,092,308
FUNDS	21
Unrestricted funds				7,566,167	7,086,920
Restricted funds				6,263,255	6,005,388
TOTAL FUNDS				13,829,422	13,092,308

				2022	2021
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	f	f	E	E
FIXEDASSETS
Tangible assets	13	6,383,175	6,197,742	12,580,917	11,829,222
Investments	14	2		2	2
		6,383,177	6,197,742	12,580,919	11,829,224
CURRENT ASSETS
Debtors	15	983,813		983,813	1,005,507
Cash at bank and in hand		1,818,543	65,512	1,884,055	1,852,203
		2,802,356	65,512	2,867,868	2,857,710
CREDITORS
Amounts falling due within one year	16	(569,054)		(569,054)	(443,420)
NET CURRENT ASSETS		2,233,302	65,512	2,298,814	2,414,290
TOTAL ASSETS LESSCURRENT LIABILITIES		8,616,479	6,263,254	14,879,733	14,243,514
CREDITORS
Amounts falling due after more than one year	17	(1,332,588)		(1,332,588)	(1,439,960)
NET ASSETS		7,283591	6,263,254	13,547,145	12,803,554
FUNDS	21
Unrestricted funds				7,283,891	6,798,166
Restricted funds				6,263,254	6,005,388
TOTAL FUNDS				13,547,145	12,803,554

				2022	2021
			Notes	E	E
Cash flows from operating	activities
Cash generated from operations				1,507,381	809,762
Interest paid				(40,061)	(52,000)
Net cash provided by operating activities				1,467,320	757,762
Cash flows from investing	activities
Purchase oftangible fixed	assets			(1,097,520)	(570,648)
Sale oftangible fixed assets
Interest received				528	4,128
Net cash used in investing	activities			(1,096,992)	(566,520)
Cash flows from financing	activities
Capital repayments in year				(87,554)	(82,150)
Net cash used in financing	activities			(87,554)	(82,150)
Change in cash and cash equivalents		in the
reporting period				282,774	109,092
Cash and cash equivalents	at the beginning of
the reporting period				1,889,773	1,780,681
Cash and cash equivalents	at the end	ofthe
reporting period				2,172,547	1,889,773

RECONCILIATION	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
			2022	2021
			E	E
Net income for the reporting		period (as per the Statement of Financial Activities)	737,114	642,502
Adjustments for:
Depreciation charges			277,106	279,760
Loss on disposal offixed assets			61,376	25,732
Interest received			(528)	(4,128)
Interest paid			40,061	52,000
Decrease/(Increase)	in debtors		30,356	(362,167)
Increase in creditors			361,896	176,063
Net cash provided	by operations		1,507,381	809,762
ANALYSIS OF CHANGES IN NET FUNDS
		At 1.4.21	Cash flow	At 31.3.22
		E	E	E
Net cash
Cash at bank and in hand		1,889,773	282,774	2,172,547
		1,889,773	282,774	2,172,547
Debt
Debts falling due within 1year		(86,101)	(19,818)	(105,919)
Debts falling due after 1year		(1,439,960)	107,372	(1,332,588)
		(1,526,061)	87,554	(1,438,507)
Total		363,712	370,328	734,040

Depreciation is provided	the following bases;
Housing property		-see below
Perry Common Community	Hall	-over 50years
Fixtures and fittings		-20%on cost
Office equipment		—25N on cost

General need housing	General need housing	General need housing
Building and roof					-75years
Kitchen					-20years
Bathroom					—30years
Radiators	and electrics				—30years
Windows	and external		doors		—30years
Boiler					—15years
Sheltered	housing
Building and roof					-75years
Kitchen and bathroom					—20 years
Radiators					-30years
Windows,	emergency		lighting	and fire alarms	-30years
CCTV and	warden	call	system		—15years
Lifts and	external	doors			—15years
Laundry and door		entry			—20years
Boiler					-15years

INCOME FROM CHARITABLE	ACTIVITIES
			2022	2021
	Activity		E	E
Rental income	General Housing and	Sycamore Court	1,319,301	1,277,787
Room hire and solar panel	General Housing and	Sycamore Court	40,017	40,638
income
Sundry income	General Housing and	Sycamore Court		9,018
Grants	Housing Development			31,250
Grants	Flourishing Communities			741,499
Contract income	Flourishing Communities			169,452
Room hire and solar panel	Flourishing Communities			1,145
income
Sundry income	Flourishing Communities			18,700
Grants	Power to Change		(7,552)
Grants	Association Development		30,979
Sundry income	Association Development		840	11,777
Grants	Eco Hub		421,377
Grants	Erdington Enterprise	Hub		98,122
Grants	Erdington NNS		236,492
Grants	Community Life		2,000
Sundry income	Community Life		30
Contract income	FAME 2.0Adult Education		125,133
Contract income	Employment & Skills	Stand Out	36,533
Room hire and solar panel	Trusted Hands		3,420
income
Grants	Ignite Aspirations		288,063
Grants	Active Communities		46,250
Grants	Capacity Building		2,986
Grants	WOWWED —World ofWork		93,029
			2,638,898	2,399,388

Grants received,	included	in the above,	are as	follows:	follows:
							2022	2021
							E	E
Department of Health and Social Care								18,847
Birmingham City	Council	- Near Neighbourhood			Network Schem	e Erdington
Constituency							236,492	108,000
The Active Wellbeing Society Project							46,250	45,917
Future Parks Accelerator		Programme						27,280
Homes England								30,500
Greater Birmingham and		Solihull Local	Enterprise		Partnership			98,122
National Lottery	Community Fund - Covid-19 Emergency							84,700
Birmingham City	Council	—Near Neighbourhood			Network Schem	e Small Grants		63,178
Birmingham City	Council	—Emergency Assistance						67,895
Reach Fund								750
Powerto Change							(7,552)	97,500
IES - Employment	and Skills							500
ESF Priority 1.1-	Ignite Aspirations						288,063	223,101
North Birmingham	Economic Recovery		Taskforce					4,581
Association Development		—Department	for Work and Pensions				30,979
Community Life							2,000
Capacity Building	—Secon	ENNS Commissioned		Activities			2,986
Witton Lakes Eco	Hub —The National Lottery						421,377
WOWWED —World ofWork —European			Social	Fund			93,029
							1,113,624	870,871

CHARITABLE ACTIVITI	ES CO	STS
				Grant
DED 31MARCH 2022				funding of
				activities		Support
			Direct	(see note		costs (see
			Costs E	8)f		note 9) f	Totals f
General Housing and	Sycamore Court		804,044			21,808	825,852
Housing Development
Perry Common Community		Hall	28,007			11	Zgp018
Flourishing Communities			25,771			3,273	29,044
Association Development			201,649			63,868	265,517
Eco Hub			21,455			215	21,670
Erdington Enterprise	Hub		9,962			24,731	34,693
Erdington NNS			103,540	120,242		1,580	225,362
Community Life			25,633			10	25,643
FAME 2.0Adult Education			99,591			4,241	103,832
Employment &Skills Stand Out			17,838				17,838
Trusted Hands			5,989			35	6,024
Ignite Aspirations			214,979			7,571	222,550
Active Communities			46,210	750		804	47,764
Capacity Building			1,562			1,424	2,986
North Birmingham Economic Recovery			23,072			2,994	26,066
WOWWED —World of Work			21,445			360	21,805
Erdington Health &Wellbeing Centre			3,814			1,379	5,193
			1,654,561	120,992		134,304	1,909,857
				Grant
DED 31MARCH 2021				funding	of
				activities		Support
			Direct	(see note		costs (see
			Costs f	8) E		note 9) f	Totals f
General Housing and	Sycamore Court		733,710			23,497	757,207
Housing Development						770	770
Perry Common Community		Hall	36,354			74	36,428
Flourishing Communities			508,601	138,932		15,193	662,726
Association Development			120,732			53,208	173,940
Eco Hub			2,147			37,110	39,257
Erdington Enterprise	Hub		12,066			86,056	98,122
			1,413,610	138,932		215,908	1,768,450

GRANTS PAYABLE
				2022	2021
				f	f
Flourishing Communities					138,932
Erdington NNS				120,242
Active Communities				750
				120,992	138,932
SUPPORT COSTS
R ENDED 31MARCH 2022				Governance
			Management	costs	Totals
			f	f	f
General Housing and	Sycamore Court		19,168	2,640	21,808
Housing Development
Perry Common Community		Hall	11		11
Flourishing Communities			3,273		3,273
Association Development			52,828	11,040	63,868
Eco Hub			215		215
Erdington Enterprise	Hub		24,731		24,731
Erdington NNS			1,580		1,580
Community Life			10		10
FAME 2.0Adult Education			4,241		4,241
Trusted Hands			35		35
Ignite Aspirations			7,571		7,571
Active Communities			804		804
Capacity Building			1,424		1,424
North Birmingham Economic Recovery			2,994		2,994
WOWWED —World ofWork				360	360
Erdington Health &Wellbeing Centre			1,379		1,379
			120,264	14,040	134,304
DED 31MARCH 2021				Governance
			Management	costs	Totals
			f	f	f
General Housing and	Sycamore Court		22,497	1,000	23,497
Housing Development			770		770
Perry Common Community		Hall	74		74
Flourishing Communities			15,193		15,193
Association Development			39,479	13,729	53,208
Eco Hub			23,364	13,746	37,110
Erdington Enterprise	Hub		86,056		86,056
			187,433	28,475	215,908

				2022	2021
				E	E
Auditors'	remuneration			14,040	14,040
Accountants'		remuneration	for other services		16,075
Depreciation		-owned assets		277,106	279,760
Deficit on	disposal of fixed assets			61,376	25,732

STAFF	COSTS
		2022	2021
		E	E
Wages	and salaries	768,045	552,111
Social	security costs	68,270	47,464
Other	pension costs	36,046	22,568
		872,361	622,143

			2022	2021
Charitable	activities		16	15
Management		and administration	3	3
			19	18

WLCA Enterprises Limited	WLCA Enterprises Limited	WLCA Enterprises Limited	WLCA Enterprises Limited
Registered	office: United		Kingdom
				'/o
Class ofshare:				holding
Ordinary				100
						2022	2021
						E	E
Aggregate	capital and	reserves				2	2
Profit for the year						23WB	19,401
Witton Lodge Community			Interest Company
Registered	office: United		Kingdom
Class ofshare:				holding
Voting rights				100
						2022	2021
						E	E
Aggregate	capital and	reserves				282,277	288,754
Profit/(loss)	for the year					(1,340)	298,775
Company investments		at	cost comprise of WLCA Enterprises	Limited:	E2 (2021:E2).
DEBTORS
					Group	Company
				2022	2021	2022	2021
				E	E	E	E
Amounts	falling due	within 1year:
Trade debtors				178,138	205,318	160,782	193,862
Amounts	owed by group		undertakings			21,632
Prepayments and accrued income				328,588	331,764	328,288	331,764
				506,726	537,082	510,702	525,626
Amounts	falling due	after more than 1year:
Amounts	owed by group		undertakings			473,111	479,881
Aggregate	amounts			506,726	537,082	983,813	1,005,507

					Group		Company	Company
					2022	2021	2022	2021
					6	f	f	E
	Bankloans				75,862	56,048	75,862	56,048
	Otherloans				30,057	30,053	30,057	30,053
	Trade creditors				226,279	71,411	226,279	71,411
	Amounts	owed to group undertakings						7,516
	Social security and other taxes					13,895		13,895
	Other creditors				14,423	11,739	14,423	11,739
	Accruals	and deferred		income	241,971	268,486	222,433	252,758
					588,592	451,632	569,054	443,420
17.	CREDITORS: AMOUNTS			FALLING DUE AFTER MORE THAN	ONE YEAR
							Group	Company
					2022	2021	2022	2021
					E	E	E	E
	Bankloans				1,327,579	1,404,898	1,327,579	1,404,898
	Otherloans				5,009	35,062	5,009	35,062
	Accruals	and deferred		income	244,754
					1,577,342	1,439,960	1,332,588	1,439,960
	Combined deferred		income included above consists of:		Group		Company
					2022	2021	2022	2021
					E	E	E	E
	Deferred income as at			1April 2021	163,500	53,955	149,960	39,766
	Resources deferred		during the year		296,580	124,551	62,868	111,011
	Amounts	released from previous years			(55,016)	(15,006)	(55,016)	(817)
	Deferred	income as	at	31March 2022	405,064	163,500	157,812	149,960
	BANK AND OTHER LOANS —CONSOLIDATED AND COMPANY
	An analysis ofthe maturity of loans is given below:
							2022	2021
							E	E
	Amounts	falling due within one year on demand;
	Bank and	other loans					105,919	86,101
	Amounts	falling between		one and two years:
	Bank and	other loans	—1-2years				80,871	86,101
	Amounts	falling due between two and five years:
	Bank and	other loans	-2-5 years				227,585	173,155
	Bank and	other loans	more 5 year by instalments				1,024,132	1,180,704

21. MOVEMENT IN FUNDS
				Net	Transfers
CONSOLIDATED				movement	between	At
			At 1.4.21	in funds	funds	31.3.22
			E	E	E	E
Unrestricted funds
General Fund			1,601,266	475,390	(571,023)	1,505,634
Major and Cyclical Repairs Fund			365,800			365,800
Disability Adaptations	Fund		10,000			10,000
Small Grants Fund			5,000			5,000
Housing Development		Fund	700,000			700,000
Fixed Asset Fund			4,404,854		394,195	4,799,049
Eco Hub					180,685	180,685
			7,086,920	475,390	3,857	7,566,167
Restricted funds
Capital Fund			5,963,422	(170,429)		5,792,993
Flourishing Communities		Fund	35,052	(29,043)	(6,009)
Power to Change Grant		Fund	6,913	(7,552)	639
ESFPriority 1.1 —Ignite		Aspirations		65,512		65,512
Eco Hub				404,749		404,749
Active Communities				(1,513)	1,513
			6,005,388	261,724	(3,857)	6,263,255
TOTALFUNDS			13,092,308			13.829. FS

				Incoming	Resources	Movement
				resources	expended	in funds
				E	f	E
Unrestricted funds
General Fund				1,893,791	(1,418,401)	475,390
Restricted funds
Capital Fund					(170,429)	(170,429)
Flourishing Communities Fund				1	(29,044)	(29,043)
Power to Change Grant	Fund			(7,552)		(7,552)
ESF Priority 1.1—Ignite	Aspirations			288,062	(222,550)	65,512
Eco Hub				426,418	(21,669)	404,749
Active Communitie.				46,251	(47,764)	(1,513)
				753,180	(491,456)	261,724
TOTAL FUNDS				2,646,971	(1,909,857)	737,114
Comparatives for movement		in funds
				Net	Transfers
				movement	between	At
			At 1.4.20	in funds	funds	31.3.21
			E	E	E	E
Unrestricted funds
General Fund			609,028	546,379	445,859	1,601,266
Major and Cyclical Repairs Fund			365,800			365,800
Disability Adaptations	Fund		10,000			10,000
Small Grants Fund			5,000			5,000
Housing Development	Fund		700,000			700,000
Fixed Asset Fund			4,624,357		(219,503)	4,404,854
			6,314,185	546,379	226,356	7,086,920
Restricted funds
Capital Fund			6,128,708	(165,286)		5,963,422
Flourishing Communities Fund				261,408	(226,356)	35,052
Power to Change Grant Fund			6,913			6,913
			6,135,621	96,123	(226,356)	6,005,388
TOTAL FUNDS			12,449,806	642,502		13,092,308

				Incoming	Resources	Movement
				resources f	expended E	in funds E
Unrestricted funds
General Fund				1,479,906	(933,526)	546,379
Restricted funds
Capital Fund					(165,286)	(165,286)
Flourishing Communities		Fund		707,945	(446,537)	261,408
Power to Change Grant		Fund
ESF Priority 1.1—Ignite		Aspirations		223,101	(223,101)
				931,046	(834,924)	96,123
TOTALFUNDS				2,410,952	(1,768,450)	6 2,502
				Net	Transfers
COMPANY				movement	between	At
			At 1.4.21	in funds	funds	31.3.22
			E	E	E	E
Unrestricted funds
GeneralFund			1,312,512	481,867	(571,023)	1,223,357
Major and Cyclical Repairs Fund			365,800			365,800
Disability Adaptations	Fund		10,000			10,000
Small Grants Fund			5,000			5,000
Housing Development	Fund		700,000			700,000
Fixed Asset Fund			4,404,854		394,195	4,799,049
Eco Hub					180,685	180,685
			6,798,166	481,867	3,857	7,283,891
Restricted funds
Capital Fund			5,963,422	(170p429)		5,792,993
Flourishing Communities		Fund	35,052	(29,043)	(6,009)
Power to Change Grant		Fund	6,913	(7,552)	639
ESFPriority 1.1—Ignite	Aspirations			65,512		65,512
Eco Hub				404,749		404,749
Active Communities				(1,513)	1,513
			6,005,388	261,724	(3,857)	6,263,254
TOTAL FUNDS			12,803,554	743,591		13,547,145

					Incoming	Resources	Movement
					resources	expended	in funds
					E	6	E
Unrestricted funds
General Fund					1,877,799	(1,395,932)	481,867
Restricted funds
Capital Fund						(170,429)	(170,429)
Flourishing Communities		Fund			1	(29,044)	(29,043)
Power to Change Grant		Fund			(7,552)		(7,552)
ESFPriority 1.1 —Ignite		Aspirations			288,062	(222,550)	65,512
Cco Iiub Active Communities					426,419 46,251	(21,670) ~47,764)	404,749 (1,513)
					753,181	(491,457)	261,724
TOTAL FUNDS					2,630,980	(1,887,389)	743,591
Comparatives for movement			in funds
					Net	Transfers
					movement	between	At
				At 1.4.20	in funds	funds	31.3.21
				E	E	E	E
Unrestricted funds
General Fund				619,049	247,604	445,859	1,312,512
Major and Cyclical Repairs Fund				365,800			365,800
Disability Adaptations	Fund			10,000			10,000
Small Grants Fund				5,000			5,000
Housing Development	Fund			700,000			700,000
Fixed Asset Fund				4,624,357		(219,503)	4,404,854
				6,324,206	247,604	226,356	6,798,166
Restricted funds
Capital Fund				6,128,708	(165,286)		5,963,422
Flourishing Communities		Fund			261,408	(226,356)	35,052
Power to Change Grant		Fund		6,913			6,913
				6,135,621	96,123	(226,356)	6,005,388
TOTAL FUNDS				12,459,827	343,727		12,803,554

At 31March 2022		E
Tangible Fixed Assets	—net book value	12,580,917
Associated debt outstanding		(1,403,441)
Capital Fund		(5,792,993)
Eco Hub		(585,434)
Fixed Asset Fund		4,799,049