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2023-03-31-accounts

The Norris Green Community Health Forum

Report of the Trustees and Financial Statements for the

Financial Year ended 31 March 2023

Charity Registration Number 1044190

THE NORRIS GREEN COMMUNITY HEALTH FORUM CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

CONTENTS Page
Contents 2
Charity Information 3
Report of the Trustees 4-5
Statement of Trustees' Responsibilities 6
Report of the Independent Examiner 7
Statement of Financial Activities 8
Balance Sheet
 9
Notes to the Financial Statements 10-17

2

THE NORRIS GREEN COMMUNITY HEALTH FORUM CHARITY INFORMATION

REFERENCE AND ADMINISTRATION DETAILS

Charity Name

The Norris Green Community Health Forum

Registered Charity Number

1044190

Registered Office

Ellergreen Community & Early Years Centre Ellergreen Road Norris Green Liverpool L11 2RY

Trustees

Gemma Green Kevin Devlin Kathleen Keary

Banker

Lloyds St Helens Branch C/o PO Box 1000 Andover BX1 1LT

Independent Examiner

Counting for Communities Ltd 16 Holmwood Drive Liverpool L37 1PQ

3

THE NORRIS GREEN COMMUNITY HEALTH FORUM TRUSTEES’ ANNUAL REPORT For the year ended 31 March 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011 and the ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The Norris Green Community Health Forum is a non-profit association and is controlled by its governing document, a written constitution adopted on 25 August 1994.

Organisational Structure

The Norris Green Community Health Forum is a registered charity with The Charity Commission, Charity Number 1044190 and was registered on 15 February 1995.

It is managed by a committee of trustees who meet twice a year. Ordinary meetings and one AGM special meeting may be called at any time by the Chairperson or by any two members of the executive committee upon not less than 4 days’ notice being given to the other members of the executive committee of the matters to be discussed but if the matters include an appointment of a co-opted member then not less than 21 days’ notice must be given.

Risk Management

The Trustees are aware that the main area of risk is the cost of managing and sustaining the project. The Board of Trustees regularly reviews the organisation's reserves and is seeking to maintain a level of unrestricted funds to meet three months core running costs.

PUBLIC BENEFIT

When planning and programming activities for the local residents of Norris Green, the Trustees are mindful of the Charity Commission’s guidelines on Public Benefit.

OBJECTIVES AND ACTIVITIES

The Norris Green Community Health Forum was formed in 1994 to promote the preservation of the health and wellbeing of persons resident in Norris Green in particular by advancing the education of the public in the promotion of health awareness, health issues and health problems.

NORRIS GREEN COMMUNITY HEALTH FORUM

4

TRUSTEES’ ANNUAL REPORT - CONTINUED For the year ended 31 March 2023

ACHIEVEMENT AND PERFORMANCE

Our numbers have improved this year and we are now back to operating normally.

At present we have 4 regular staff and 2 that work term time only.

We have currently found it impossible to find a deputy, which hasn’t been too bad as the room leader has helped a lot but does not want the deputy’s role.

The management have increased the admission age of children wanting places to 4 years old as we found we were struggling with the needs and the amount of 3 year old children we were getting. In addition we raised the fees in May 2022 by a pound to help with rising costs particularly rent and diesel fuel.

RESERVES POLICY

The trustees regularly review reserves and have a policy to keep them uncommitted or invested. The trustees aim to have reserves to cover 3 months running costs.

PLANS FOR THE FUTURE

The future plans are for the committee to take an active role in helping to secure funding for future development and sustainability of the project. To access funding and grants so staff and committee members can enhance their training needs for the ever changing criteria for childcare workers. To help the manager with new policies and procedures and to look on how the committee can attract new members. Finally to keep networking with other organisations to make sure that the service we are offering is what the residents and parents want.

THE NORRIS GREEN COMMUNITY HEALTH FORUM

5

STATEMENT OF TRUSTEES' RESPONSIBILITIES For the year ended 31 March 2023

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give true and fair view of the fund's financial activities during the year and of its financial position at the end of the year.

In preparing accounts giving a true and fair view, the trustees should follow best practice and:

 prepare the accounts on the going concern basis unless it is inappropriate to presume that the fund will continue in operation

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the fund and enable them to ensure that the accounts comply with the applicable law. They are also responsible for safeguarding the assets of the fund and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ON BEHALF OF THE TRUSTEES:

…………………………………………………….. Gemma Green - Chair

……………………………………………………… Date

6

REPORT OF THE INDEPENDENT EXAMINER TO THE MEMBERS OF THE NORRIS GREEN COMMUNITY HEALTH FORUM

I report on the accounts for the year ended 31 March 2023 set out on pages 8 to 17.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2111 (the Charities Act) and that an independent examination is required. It is my responsibility to:

Basis of the independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that, in any material respect, the requirements:

  2. a. to keep accounting records in accordance with section 130 of the Charities Act; and

b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: ………………………………………….

Date: ………………………………………… Name: Stephen Leonard Professional qualification: BA, FCCA Counting for Communities Ltd 16 Holmwood Drive Liverpool, L37 1PQ

7

THE NORRIS GREEN COMMUNITY HEALTH FORUM STATEMENT OF FINANCIAL ACTIVITIES For the Year Ended 31 March 2023

Note
INCOMING RESOURCES
Incoming & endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
Total income
RESOURCES EXPENDED
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
8
Net income / (expenditure) for the year
before transfers
Transfer between funds
Net income / (expenditure) for the year
RECONCILIATION OF FUNDS
Total funds brought forward
14
TOTAL FUNDS CARRIED FORWARD		 2023
Unrestricted
Funds
£
-
-
62,166
-
62,166
-
66,646
66,646
(4,480)
-
(4,480)
16,110
11,630		 2023
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 2023
2022
Total
Total
Funds
Funds
£
£
-
-
-
11,182
62,166
50,879
-
-
62,166
62,061
-
-
66,646
51,970
66,646
51,970
(4,480)
10,091
-
-
(4,480)
10,091
16,110
6,019
11,630
16,110

8

THE NORRIS GREEN COMMUNITY HEALTH FORUM BALANCE SHEET For the Year Ended 31 March 2023

Note
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
12
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2023
Unrestricted
Funds
£
642
1,038
10,400
11,438
(450)
10,988
11,630		 2023
Restricted
Funds
£
-
-
-
-
-
-
-		 2023
2022
Total
Total
Funds
Funds
£
£
642
505
1,038
635
10,400
15,420
11,438
16,055
(450)
(450)
10,988
15,605
11,630
16,110
11,630
16,110
-
-
11,630
16,110

The Norris Green Community Health Forum Charity Number: 1044190

Approved by the Trustees and signed on their behalf:

………………………………………………………. Gemma Green - Chair

……………………………………………………….. Date

9

THE NORRIS GREEN COMMUNITY HEALTH FORUM NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparation and accounting convention

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared under the historical cost convention, the Charities Act 2011 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice for Charities’ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The charity has taken advantage of the disclosure exemption in preparing these financial statements, as permitted by FRS 102, the requirements of Section 7 Statement of Cash Flows.

The accounts are prepared in sterling, which is the functional currency of the charity and monetary amounts in these financial statements are rounded to the nearest £.

Going Concern

At the time of approving the accounts, the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

Income

Incoming recognition

All incoming resources are included on the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA

Grants and Donations

Grants and donations are only included in the SoFA when the Charity has unconditional entitlement to the resource.

Contractual Income and Performance Related Grants

This is only included in the SoFA once the related goods or services have been delivered.

Volunteer Help

The value of any voluntary help received is not included in the accounts.

Investment Income

This is included in the accounts when receivable

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure.

Governance Costs

These include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

10

THE NORRIS GREEN COMMUNITY HEALTH FORUM NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2023

Grants and Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specific service or output.

Grants payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity

Fixed assets for use by the Charity

All equipment, fixtures and fittings with an original cost of less than £500, are written off in the year in which the expenditure was incurred on the basis that due to the nature of the charity’s activities, there is no expectation that the cost of the assets will be recovered in the way of future revenues

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. The following rates and methods are used:

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Taxation

The charity is exempt from corporation tax on its charitable activities and is not registered for VAT. As a registered charity the company benefits from rates relief.

Fund accounting

Unrestricted funds - can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds - can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

11

THE NORRIS GREEN COMMUNITY HEALTH FORUM NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2023

Note
2
Donations and legacies
Donations
3
Charitable activities		 2023
Unrestricted
£
-
-
2023
Unrestricted
£		 2023
Restricted
£
-
-
2023
Restricted
£		 2023
2022
Total
Total
£
£
-
-
-
-
2023
2022
Total
Total
£
£
National Lottery - - -
8,682
Liverpool City Council
4
Other trading activities
Fees
5
Investment Income
Bank interest receivable		 -
-
2023
Unrestricted
£
62,166
62,166
2023
Unrestricted
£
-
-		 -
-
2023
Restricted
£
-
-
2023
Restricted
£
-
-		 -
2,500
-
11,182
2023
2022
Total
Total
£
£
62,166
50,879
62,166
50,879
2023
2022
Total
Total
£
£
-
-
-
-

12

THE NORRIS GREEN COMMUNITY HEALTH FORUM NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2023

RESOURCES EXPENDED 2023 2023 2023 2022
Note
6
Raising funds
Other
7
Charitable activities
Staffing Costs
Rent & Rates
Equipment
Transport & Travel
Payroll Costs
Depreciation
Insurance
Printing & Stationery
Ofsted
Governance
Other		 Unrestricted
£
-
-
2023
Unrestricted
£
47,861
11,529
763
3,012
720
548
621
502
220
450
420
66,646		 Restricted
£
-
-
2023
Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-		 Total
£
-
-
2023
Total
£
47,861
11,529
763
3,012
720
548
621
502
220
450
420
66,646		 Total
£
-
-
2022
Total
£
40,288
6,000
738
2,224
720
358
576
223
220
450
173
51,970

13

THE NORRIS GREEN COMMUNITY HEALTH FORUM NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2023

Note
8
Analysis of expenditure
Total expenditure in 2023
Total expenditure in 2022
Analysed as follows:
Direct Charitable Expenditure
Staffing Costs
Rent & Rates
Equipment
Transport & Travel
Payroll Handling
Depreciation
Insurance
Printing & Stationery
Ofsted
Other
Support & Governance Costs
Governance
Included in Governance costs
Independent examiner's fees		 Direct
Charitable
Expenditure
£
66,196
51,520
2023
£
47,861
11,529
763
3,012
720
548
621
502
220
420
66,196
450
450
2023
£
450
450		 Support &
Governance
Costs
Total
£
£
450
66,646
450
51,970
2022
£
40,288
6,000
738
2,224
720
358
576
223
220
173
51,520
450
450
2022
£
450
450

14

THE NORRIS GREEN COMMUNITY HEALTH FORUM NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2023

Note
9
Staff Costs and Employees
Wages and salaries
Social security costs
Pension
No employee earned £60,000 or more during the year		 2023
2022
£
£
47,861
40,288
-
-
-
-
47,861
40,288
2023
2022
The average number of employees during the year was : 6
6
10
Fixed Assets
Cost
At 1 April 2022
Disposals
Additions
At 31 March 2023
Depreciation
At 1 April 2022
On Disposals
Charge for year
At 31 March 2023
Net Book Value
At 31 March 2023
At 31 March 2022		 Fixtures &
Fittings
£
1,788
-
-
1,788
1,283
-
358
1,641
147
505		 IT
equipment
Total
£
£
-
1,788
-
-
685
685
685
2,473
-
1,283
-
-
190
548
190
1,831
495
642
-
505

15

THE NORRIS GREEN COMMUNITY HEALTH FORUM NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2023

Note
11
Debtors
Debtors - HMRC
Prepayments
12
Cash at bank and in hand
Current Account
Deposit Account
13
Creditors : amounts falling due within one year
Accruals		 2023
£
372
666
1,038
2023
£
10,400
-
10,400
2023
£
450		 2022
£
-
635
635
2022
£
15,420
-
15,420
2022
£
450
HMRC - -
450 450

16

THE NORRIS GREEN COMMUNITY HEALTH FORUM NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2023

14
Movement in Funds
Unrestricted Funds
General Fund
Restricted Funds		 Balance at
31 March
2022
£
16,110
-		 Incoming
Resources
£
62,166
-		 Resources
Expended
£
(66,646)
-		 Transfers
In / (Out)
£
-
-		 Balance at
31 March
2023
£
11,630
-
- - - - -
Total Funds 16,110 62,166 (66,646) -
11,630

15 Trustees' Remuneration and Benefits

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022

16 Trustees' Expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022

17 Capital Commitments

The company had no capital commitments at 31 March 2023 (2022: None) either contracted for or authorised by the directors but not contracted for.

17