2021-04-05-accounts - Rochdale Gateway Leisure Limited

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			Page
Reference and Administrative Details
Report ofthe Trustees		2	to	10
Rcport ofthe Indepcadent Auditors		11	to	13
Statement ofFinancial	Activities		14
Balance Sheet			15
Cash Flow Statement			16
Notes to the Cash Flow Statement			17
Notes to thc Financial	Statements	18	to	26

						2021	2020
				Unrestricted	Restricted	Total	Total
INCOME	AND ENDOWMENTS	FROM	Notes	fundsf	funds f	funds f	funds
Donations	and legacies			61,115		61,115	663
Charitable	activities
Chantablc	activities			1,082,408		1,082,408	1,358,595
Other income				30,000		30,000	7,686
Total				1,173423		1,173,523	1,366,944
EXPENDITURE ON
Charitable	activities
Charitable	activities			1,209,898	12,907	1722,805	1,588,656
NET INCOME/(EXPENDITURE)				(36475)	(12,907)	(49482)	(221,712)
Transfers	betwccn funds		15	13,902	(13,902)
Nct movement in funds				(22,473)	(26,809)	(49,282)	(221,712)
RECONCILIATION OF FUNDS
Total funds	brought forward			213,860	232/34	446494	668,106
TOTAL FUNDS CARRIED FORWARD				191487	205,725	397,112	446,394

					2021	2020
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
FIXEDASSETS		Notes			f	f
Tangible assets		10	142&121	3,029	145,150	168,175
CURRENT ASSETS
Debtors Cash at bank and in hand			210429 42492	202,696	210429 244,988	145,681 271,013
			252,621	202,696	455,317	41G,694
CREDITORS
Amounts falling duc within	one year	12	(203455)		(203455)	(138,475)
NET CURRENT ASSETS			49,2G6	202,696	251,962	278,219
TOTAI. ASSETSLESSCURRENT		LIABII.ITIES	191487	205,725	397,112	446,394
NET ASSETS			191,387	205,725	397)112	446,394
FUNDS		15
Unrestricted funds Restricted funds					191487 205,725	213,860 232,534
TO'fAL FUNDS					397,112	446,394

					2021f	2020
Cash flows from operating		activities
Cash generated &om operations					(62,906)	(113,305)
Net cash used in operating		activities			(62,906)	(113,305)
Cash flows from investing		activities
Purchase oftangible fixed assets Sale oftangible fixed assets					(1,680)	(16,711) 8,929
Net cash used in investing	activities				(1,680)	(7,782)
Change in cash and cash	equivalents		in the
reporting period Cash and cash equivalents		at the beginning		of		(121,087)
the reporting period					232,944	354,031
Cash and cash equivalents		at the end	ofthc
reporting period					168+58	232,944


RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM				OPERATING ACTIVITIES
				2021	2020
				6	f.
Net expenditure for the reporting	period (as	per the Statement	ofFinancial
Activities) Adjustmcnts for:				(49v282)	(221,712)
Depreciation charges Protit on disposal offixed assets (Increase)/decrease in debtors Increase in creditors				24,705 (64,648) 26419	27,823 (7,686) 37,554 50,716
Net cash used in operations				(62,906)	(113,305)
ANALYSIS OF CASH AND CASH EQUIVALENTS
				2021	2020
Cash in hand Notice deposits (less than 3 months) Ovcrdratts included in bank loans and overdrafts		falling due within	one year	3,092 241,896 (76,630)	3,406 267,607 (38,069)
Total cash and cash equivalents				168458	232,944
ANALYSIS OF CHANGES IN NET FUNDS
			At 6.4.20	Cash flow	At 5.4.21
				f
Net cash
Cash at bank and in hand Bank ovcrdrait			271,013 (38,069)	(26,025) (38~1)	244,988 (76,630)
			232,944	(64,586)	168458
Total			232,944	(64486)	168458

DONATIONS AND LE	GACIES
		2021	2020
Donanons Grants - Revenue		1,259 59,856	f. 663
		61,115	663
Grants received, included	in the above, are as follows:
		2021	2020f
Furlough income		25425
OMBC Covid grant RMBC Covid grant LCC Covid grant		7,088 7,484 19,759
		59,856

					2021	2020
			Activity		f
Care Allowance Respite uue income Rents receivable Cafd receipts Transport income Pool table, photocopier,		etc	Charitable Charitable Charitable Charitable Charitable Charitable	activities activities activities activities activities activities	908,003 157,072 13&054 7	1,059,870 191,486 3,626 7,678 25,684 42
Sundry income HSSC Income Service user and	lunch		Charitable Charitable	activities activities	699	2,121 21,474
contributions Covid income Thursday evening	club		Charitable Charitable Charitable	activities activities activities	3,573	27,997 12,810 5,807
					1,082,408	1,358,595

CHARITABLF. ACTI	VITIES COSTS
			Support
		Direct	cosss (see
Charitable activities		Costs f 1,207,780	note 5) 15,025	Totplsf 1,222/805
SUPPORT COSTS
			Governance
		Finance f	costs f	Totals
Charitable activities		618	14,407	15,025
NET INCOME/(EXPENDITURE)
Net income/(expenditure)	is stated aller charging/(crediting):
			2021	2020
Auditors remuneration Depreciation —oivned assets Other operating leases Surplus on disposal offixed assets			5,250 24,705 3,905	5,100 27,823 2,013 (7,686)

STAFF COSTS
								2021	2020f
Wages and salaries Social security costs								874,012 61,848	1,108,710 80,673
Other pension costs								41,512	53,415
								977,372	1,242,798
Thc average monthly	number ofemployees			during the year was	as	follows:
								2021	2020
Admin and support staff								51	62
The number ofemployees		whose employee		benefits (excluding	employer		pension costs) exceeded 860,000was:
f60,001 - f70,000								2021	2020
									1
The combined salaries f.112,205).	of	the Chief	Officer	and the Administration		and	Finance Manager	were f96,332 in the	year (2020
COMPARATIVES FOR		THE STATFMENT OF FINANCIAL				ACTIVITIES
							Unrestricted	Restricted	Total
							funds	funds	funds
								f.
INCOME AND ENDOWMENTS			FROM
Donations and legacies							663
Charitable activities
Charitable activities							1,358,595		1,358,595
Other income							7,686		7,686
Total							1,366,944		1,366,944
EXPFNDITURK ON
Charitable activities
Charitable activities							1,575,385	13,271	1,588,656
NET INCOME/(EXPENDITURE)							(208,441)	(13,271)	(221,712)
Transfers between funds							64,443	(64,443)
Net movement in funds							(143,998)	(77,714)	(221,712)
RECONCILIATION	OF	FUNDS
Total funds brought forward							357,858	310,248	668,106
TOTAL FUNDS CARRIED FORWARD							213,860	232,534	446,394

10.	TANGIBLE FIXEDASSETS
			Leasehold
		Freehold	property
	COST	property	improvements	Equipmcnt f
	At 6 April 2020 Additions	193,433	21405	185,549 1,680
	At 5 April 2021	193,433	21)505	187429
	DEPRECIATION
	At 6 April 2020 Charge for year	86,575 5,642	21405	169,364 8,682
	At 5 April 2021	92,217	21)505	178,046
	NET BOOKVALUE
	At 5 April 2021	101416		9,183
	At 5 April 2020	106,858		16,185
		Fixtures
		and	Motor
		fittings	vehicles	Totals
	COST		f,	f
	At 6April 2020 Additions	47,771	145,205	593,463 1,680
	At 5 April 2021	47,771	145/05	595,143
	DEPRECIATION
	At 6April 2020 Charge for year	38,763 1,351	109,081 9)030	425v288 24,705
	At 5 April 2021	40,114	118,111	449,993
	NKT BOOKVALUE
	At 5 April 2021	7,657	27)094	145,150
	At 5 April 2020	9,008	36,124	168,175
11.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			2021	2020
	Trade debtors Other debtors Prepayments and accrued income		106299 36,000 68,030	f 104,384 9,000 32,297
			210429	145,681

CREDITORS: AMO	AR
	2021	2020
Bank loans and overdratts (see note 13) Trade creditors Pension creditor Accruals and deferred income	76,630 81,013 4,997 40,715	38,069 79,497 6,295 14,614
	203&355	138,475

		2021	2020
		f
Amounts	falling due within one year on demand:
Bank overdrails		76,630	38,069

			2021	2020
			f
Within	one	year	5,100	14,100

MOVEMKNT IN FUNDS
		Net	Transfers
		movement	between	At
Unrestricted funds	At 6.4.20 f	in funds	fundsf	5.4.21f
General fund Redundancy	174&660 39,200	(36475)	13,902	152,187 39&200
Rmtrictcd funds	213&860	(36475)	13,902	191487
Day services —Muskaan Day services - Special care (EDI) Day services - ALPS Voluntary services Inclusion project Aashiyana Short Breaks Minibus fund Allocated transfers: Special care (EDI) Allocated transfers - ALPS Allocated services - Muskaan	15,135 55,944 28,762 359 11,459 40,853 33,895 4,127 14,000 20,000 8,000	(11,459) (350) (1,098)	(13,902)	1,233 55344 28,762 359 40,853 33445 3,029 14,000 20,000 8,000
	232434	(12,907)	(13,902)	205,725
TOTAL FUNDS	446494	(49482)		397,112

				Incoming	Resources	Movement
				resources f	expended f	in I'unds f
Unrestricted funds
General fund				1,173423	(1,209)898)	(36r375)
Restricted funds
Inclusion project Short Breaks Minibus fund					(11,459) (350) (1,098)	(I1&459) (350) (1,098)
					(12,907)	(12,907)
TOTAL FUNDS				1,173423	(1422,805)	(49482)
Comparatives for	movement	in fuads
				Net	Transfers
				movement	between	At
Unrestricted funds			At 6.4.19 f	in funds f	funds 8	5.4.20 f.
General lund Redundancy			318,658 39,200	(208,441)		174,660 39,200
Restricted funds			357,858	(208,441)	64,443	213,860
Day services - Muskaan Day services - Special care (EDEMA Day services —ALPS Voluntary services Inclusion project Aash iyana ROPE Other day services Respite holidays and other activity programmes Short Breaks Minibus I'und Allocated transfers: Spemal care (EDI) Allocated transfers -ALPS Allocated transfers - Inclusion project Allocated services - Muskaan			52,542 68,147 38,882 359 44,353 1,336 1,884 1,493 42,202 5,591 14,000 20,000 11,459 8.000	(3,500) (8,307) (1,464)	(37,407) (12,203) (10,120) 11,459 (1,336) (1,884) (1,493) (11,459)	15,135 55,944 28,762 359 11,459 40,853 33,895 4,127 14,000 20,000 8,000
			310,248	(13,271)	(64,443)	232,534
TOTAL FUNDS			668,106	(221,712)		446,394