## **Formby Council for Voluntary Service Limited**
Registered office: The Luncheon Club, Rosemary Lane, Formby, Liverpool L37 3HA. Charity registration no: 1051984 Company registration no: 3138274
## **Trustees Annual Report Year ended 31 December 2021**
## **Introduction**
The Trustees present their report along with the financial statements of the charity for the year ended 31 December 2021. The charity was formed in 1995.
## **Object and Policies**
The object for which the charity is established and incorporated continues to be to promote charitable purposes for the benefit of the community of Sefton with the aim of improving the conditions of life of the said community.
The policies of the charity are determined by the Trustees who act in an honorary capacity and meet at regular intervals. The charity is governed by its Memorandum and Articles of Association. It is a charitable company limited by guarantee.
## **Trustees**
The Trustees for the year were:
Mrs Judy Haselhurst Mrs Justine Shenton (resigned July 2021) Mr Tony Harding-Huber Mr Peter Reed Mr Keith Elford
Trustees are appointed as and when necessary from members of the local community who have an interest in furthering the aims of the charity.
## **Risk management**
A review of the major risks to which the charity may be exposed has been undertaken and a risk register established. Where appropriate, systems and procedures have been put in place to mitigate the risks the charity may face along with procedures to ensure compliance.
## **Statement of Directors’ Responsibilities**
Company law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing those financial statements, the Directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
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**Formby Council for Voluntary Service Limited Trustee’s Report (including Directors’ Report) For the year ended 31 December 2021**
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Our Public Benefit**
The charity provides a public benefit by reducing social isolation amongst the elderly in the community both by providing through its luncheon club a facility where members can meet and socialise and by enabling them to enjoy a healthy meal. The charity also provides a venue which other local charities and community groups may hire. The trustees confirm that they have referred to the guidance in the Charity Commissions general guidance on public benefit when reviewing the charities aims and objectives.
## **Chairman’s Report**
The Luncheon Club has approximately 100 Members. The Members, who have to be over 60, who prior to the closure of the Club in March 2020 due to the Covid-19 Lockdown, were provided with a wholesome lunchtime meal four days a week by teams of volunteers. Following the closure of the Club we were able to provide a meals delivery service to our Members in conjunction with the Ainsdale Lunch and Leisure Centre who provided the meals for our team of volunteer drivers to deliver.
Whilst the Club was closed the opportunity was taken to update the Club. A new fan system was installed in the kitchen, the main hall was redecorated and a large TV and Audio system was installed to show films. Also, the furnishings were given a lift with new wooden chairs.
In September 2021 it was possible to re-open the Club for the service of meals and the showing of movies, much to the delight of Members. Although it has been necessary to increase the cost of meals to £5.00. The increased cost of providing the Club’s activities is of increasing concern and will need to be monitored carefully to ensure the Club’s continuing financial viability.
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The Board would like to express its thanks to those who have supported the charity both financially and otherwise during the year and in particular the hardworking Luncheon Club volunteers who give their time and support to the Club’s Members and without whom we would not be able to continue.
## **Mr Tony Harding-Huber (Chairman)**
**The following Financial Statements were approved by the Board of Trustees at the meeting on Tuesday 10 May 2022 and signed of their behalf by:**
**……………………………………………………………… Date: …10 May 2022……………………… Mr Tony Harding-Huber, Chairman**
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## **Formby Council for Voluntary Service Limited For the year ended 31 December 2021**
## **Statement of Financial Activities for the year end 31 December 2021**
|**Income**
**Notes**
**Unrestricted**
**Funds**
**2021**
**£**
**Restricted**
**Funds**
**2021**
**£**
Voluntary income
2
15,380
5,651
Luncheon Club income
3
15,651
-
Other income
4
4,630
____-
Total income
35,661
5,651
Expenditure
5
Cost of generating donations
1,616
-
Fundraising costs
2,059
-
Charitable activities
28,478
3,254
Depreciation of fixed assets
5,623
_____-
Total Expenditure
37,776
3,254
Net Income/(Expenditure)
(2,115)
2,397
Total funds bought forward
39,519
4,878
_____
______
Total funds carried forward
37,404
7,275|**Total**
**Funds**
**2021**
**£**
**Restated**
**Total**
**Funds**
**2020**
**£**
21,031
14,757
15,651
8,859
4,630
3,100
41,312
26,716
1,616
2,570
2,059
2,891
31,732
25,682
5,623
2,667
41,030
33,810
282
(7,094)
44,397
51,491
______
______
44,679
44,397|**Total**
**Funds**
**2021**
**£**
**Restated**
**Total**
**Funds**
**2020**
**£**
21,031
14,757
15,651
8,859
4,630
3,100
41,312
26,716
1,616
2,570
2,059
2,891
31,732
25,682
5,623
2,667
41,030
33,810
282
(7,094)
44,397
51,491
______
______
44,679
44,397|
|---|---|---|
|||
2,570
2,891
25,682
2,667
33,810|
|||
(7,094)
51,491
______
44,397|
The statement of financial activities includes all gains and losses in the year. All incoming resources expended derive from continuing activities
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Fomiby Councll for Voluntary Servlce Llmited
Company Registration No. 3138274
Balance Sheet as at 31 December 2021
Notes
2021
2020
Fixed Assets
22,490
13,332
Current A55ets
Debtor & Prepayments
io
3,400
1,784
Cash at bank and in hand
22,206
33,524
Creditor5 & accruals falling
due within one year
li
17
Net Current Assets
Net Assets
12
Unrestrirted Funds
General Funds
37.404
39,519
Restricted Funds
Total Funds
13
Audit Exemption Ststement
For the year ended 31 December 2021 the company wa5 entitled to exemption from audit under
Section 477 of the Companles act 2006 relating to small companies.
Dlrectorfs responsibilitles:
> the members have not required the Company to obtain an audlt of Its accounts for the year
in question in accordance with Section 476
the Directors acknowledge their responsibilities for complying with the requirements of the
Act with respect to accounting records and the preparation of accounts
> these accounts have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime
Approve
by
Trustee5 and
igned on thelr behalf by:
onyH
n8-Hu
er {Chalrmanl
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**Formby Council for Voluntary Service Limited Notes to the financial statements For the year ended 31 December 2021**
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.
## **1.1 Basis of Presentation**
The Financial Statements have been prepared in accordance with the Accounting and Reporting for 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[st] January 2019) with the Charities SORP (FRS 102), and the Companies Act 2006.
Formby Council for Voluntary Service meets the definition of public benefit under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **1.2 Reconciliation with previous Generally Accepted Accounting Practice**
In preparing these accounts, the Trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required.
No restatements were required.
## **1.3 Going concern**
The Trustees consider that there are no material uncertainties about Formby Council for Voluntary Services ability to continue as a going concern. The most significant areas of adjustment are key assumptions that affect items in the accounts are to do with estimating grant and donation income in these accounts. With regard to the following year, the most significant area of uncertainty for Formby Council for Voluntary Service are the continuing levels of income received and this is covered in the Trustees Report.
## **1.4 Fund accounting**
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the objects of the charity.
Restricted funds are subject to restrictions on their expenditure imposed by the donor or the terms of an appeal.
## **1.5 Income**
All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
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**Formby Council for Voluntary Service Limited Notes to the financial statements For the year ended 31 December 2021**
Donations, grants and gifts are included in full in the statement of financial activities when receivable. Grants, where entitlement is not conditional on the delivery of specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
Income from charitable activity is accounted for when received.
Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
## **1.6 Expenditure**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating donations comprise the costs associated with attracting voluntary income and the costs of fundraising activities.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes those costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **1.7 Fixed assets**
Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or items costing less than £1,000 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life.
|**2. Voluntary Income**
**Unrestricted**
**£**
**Restricted**
**£**
Sefton MBC
4,065
-
Lottery Fund
Steve Morgan Foundation
10,000
-
-
Formby Benevolent Fund – boiler
Formby Benevolent Fund – Garden &
Sanitisers
-
-
3,151
1,500
Formby Squirrels Rotary
HMRC – JRS Grant
-
-
1,000
-
Legacy & Donations
1,315
____-
15,380
5,651|**2021**
**£**
4,065
10,000
-
3,151
1,500
1,000
-
1,315
21,031|**2020**
**£**
4,300
-
4,700
-
-
-
5,502
255
14,757|
|---|---|---|
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## **Formby Council for Voluntary Service Limited Notes to the financial statements For the year ended 31 December 2021**
|**3. Charitable Activities**
**Unrestricted**
**£**
**Restricted**
**£**
Luncheon Club
15,651
-
**4. Other income**
**Unrestricted**
**£**
**Restricted**
**£**
Room Hire
4,630
-
**5. Total expenditure**
**Voluntary**
**Income**
**£**
**Fundraising**
**£**
**Charitable**
**Activities**
**£**
CVS Administration
Salaries
432
649
3,243
Office expenses
22
22
185
Insurance
226
452
1,586
Cleaning - Consumables
- Salaries
17
80
17
80
140
636
Rent/Rates
(245)
(245)
(1,969)
Gardening & Sanitisers
-
-
1,738
Repairs & Maintenance
139
139
1,109
Utilities
212
212
1,701
**Total expenditure carried**
**forward**
**883**
**1,326**
**8,369**|**2021**
**£**
**2020**
**£**
15,651
8,859
**2021**
**£**
**2020**
**£**
4,630
3,100
**2021**
**£**
**2020**
**£**
4,324
2,348
229
1,480
2,264
1,949
174
796
1,001
(2,459)
32
1,738
3,913
1,387
841
2,125
1,953
**10,578**
**13,517**|**2020**
**£**
8,859|
|---|---|---|
|||**2020**
**£**
3,100|
|||**2020**
**£**
2,348
1,480
1,949
1,001
32
3,913
841
1,953|
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## **Formby Council for Voluntary Service Limited Notes to the financial statements For the year ended 31 December 2021**
|**Brought forward**
**Luncheon Club**
**Voluntary**
**Income**
**£**
883
**Fundraising**
**£**
1,326
**Charitable**
**Activities**
**£**
8,369
Salaries
626
626
5,013
Office expenses
107
107
860
Food
-
-
12,812
Cleaning - Consumables
- Salaries
-
-
-
-
173
796
Repairs & Maintenance
-
-
2,621
Other expenses
____-
____-
1,088
Total expenditure
1,616
2,059
31,732
Depreciation
____-
____-
_____-
Total expenditure
**1,616**
**2,059**
**31,732**|**2021**
**£**
10,578
6,265
1,074
12,812
173
796
2,621
1,088
35,407
5,623
**41,030**|**2020**
**£**
13,517
12,160
883
3,564
384
-
103
532
31,143
2,667
**33,810**|
|---|---|---|
The Trustees consider that their main focus is facilitating the effective operation of the Luncheon Club. Consequently, it is considered appropriate to recommence the reporting of the finances relating to the operation of the Luncheon Club within these accounts.
|**6. Staff cost and numbers**
Gross salaries
National Insurance
Pension|**2021**
**£**
12,164
17
_____-
**12,181**|**2020**
**£**
14,499
9
_____-
**14,508**|
|---|---|---|
The charity has three paid employees, (2020 two employees). No employee earned £60,000.00 or more during the year.
## **7. Trustee’s remuneration and related party transactions**
No Trustee received any remuneration during the year (2020 – nil). No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2020 – nil).
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**Formby Council for Voluntary Service Limited Notes to the financial statements For the year ended 31 December 2021**
## **8. Taxation**
As a Charity, Formby Council for Voluntary Services Limited is exempt from tax on income and gains falling within Sections 478, 483 & 484 of the Taxes Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
## **9. Tangible fixed assets**
|Cost at 31stDecember 2020
Additions during the year
At 31stDecember 2021
Depreciation at 31stDecember 2020
Charge for year
Net book value at 31stDecember 2020
at 31stDecember 2021
**10. Debtors**
Debtors and prepayments
**11. Creditors: amounts falling due within one year**
Accrued Expenses|**Building**
**£**
**Plant &**
**Equipment**
**£**
160,000
-
______-
14,781
160,000
14,781
146,668
-
2,667
2,956
149,335
13,332
2,956
-
10,665
11,825
**2021**
**£**
3,400
**2021**
**£**
17|**Total**
**£**
160,000
14,781|**Total**
**£**
160,000
14,781|**Total**
**£**
160,000
14,781|
|---|---|---|---|---|
|||_
174,781|||
|||
146,668
5,623
152,291|||
||||13,332||
||||22,490||
|||||**2020**
**£**
1,784|
|||||
**2020**
**£**
2,459|
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**Formby Council for Voluntary Service Limited Notes to the financial statements For the year ended 31 December 2021**
|**12. Analysis of net assets between funds**
Tangible fixed assets
Current assets
Current liabilities
**Net assets at 31 December 2021**
**13.**
**Movement of funds**
**Restricted funds:**
Sefton MBC – Sound System
Forecourt Fund
Formby Benevolent Fund – Boiler
Formby Benevolent Fund – Garden &
sanitisers
Formby Squirrels Rotary - garden
Total Restricted Funds
Unrestricted Funds:
General funds
Total funds|**Unrestricted**
**£**
**Restricted**
**£**
22,490
-
14,931
7,275
(17)
____-
**37,404**
**7,275**
**01-Jan**
**2021**
**£**
**Incoming**
**Resources**
**£**
**Outgoing**
**Resources**
**£**
4,159
-
886
719
-
-
-
3,151
630
-
1,500
1,500
______-
1,000
__238
4,878
5,651
3,254
39,519
35,661
37,776
44,397
41,312
41,030|**Total**
**£**
22,490
22,206
_ (17)
**44,679**
**31-Dec**
**2021**
**£**
3,273
719
2,521
-
__762
7,275
37,404
44,679|**Total**
**£**
22,490
22,206
_ (17)
**44,679**
**31-Dec**
**2021**
**£**
3,273
719
2,521
-
__762
7,275
37,404
44,679|
|---|---|---|---|
|||||
|||||
||||
44,679|
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## **Formby Council for Voluntary Services**
## **Independent Examiners Report on the Accounts to the Trustees of Formby Council for Voluntary Services**
I report on the accounts for the year ended 31 December 2021 set out on pages 4 to 11. The Charity’s Trustees are responsible for the preparation of the accounts.
The Charity’s Trustees consider that an audit is not required for the year ended 31[st] December 2021 under Section 144(2) of the Charities Act 2011, although they have decided an independent examination is required.
My examination was carried out in accordance with 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 for disclosure in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all of 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.
In connection with my examination, no matter has come to my attention;
- A) which give me reasonable cause to believe that in any material effect the requirements
- ➢ to keep accounting records in accordance with Section 130 of the Charities Act, and
- ➢ to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met, or
- B) 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 B.A., FCCA
Counting for Communities Ltd
- 16 Holmwood Drive
Liverpool
L37 1PQ
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