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2024-09-30-accounts

Newton-Le-Willows Family and Community Association

Charity number 1053999

A Company limited by guarantee number 02819229

Annual Report and Financial Statements

for the year ended 30 September 2024

Newton-Le-Willows Family and Community Association

Annual Report and Financial Statements for the year ended 30 September 2024

Contents Page
Trustees' Annual Report 2 to 6
Independent Examiner's Report 7
Statement of financial activities 8
Balance sheet 9
Statement of Cash Flows 10
Notes to the accounts 11 to 18

Prepared by the Greater Merseyside Community Accountancy Service

1

Newton-Le-Willows Family and Community Association

Trustees' report continued

Trustees Report October 2023 to September 2024

It has been another wonderful and busy year at Newton Community Centre and as always I am grateful to the Trustees, Volunteers and Staff for working so hard to ensure we deliver events and activities that our Community have asked for. We have established some new partnerships with local businesses and organisations that have helped with improvements to our centre building and offering to our community which I am happy to share below.

October 2023 an amazing group of people from Bond Utilities who volunteered at the Centre to improve not only the surface of our small carpark but also redo the lines of the parking bays for us, this was after repainting our main room for us; cleaning some gutters and undertaking 101 maintenance jobs. This kindness meant that our Centre continues to be “fit for purpose” for all our Community to enjoy.

In December as well as some immensely generous donations from our Community we had donations from our Batty Crafters craft group, our Men’s Group as well as Huyton Asphalt. These donations meant that our Community Santa and Community Christmas Breakfast could run without a hitch. This is always a special time of the year at Newton Community Centre and we are proud to have helped 71 families with Christmas Hampers that include a Supermarket vouchers and Christmas treats (chocolates/crackers/mince pies) as well as 1,141 presents given. We are only able to do this due to the generosity of our Community, volunteers and staff.

Our annual Christmas Fair was a wonderful opportunity for our Community to come together as well as a fund raiser for our centre. With 15 stalls selling Christmas items, a foodbank donation drop off and our very own Santa; our Christmas Fair is always a special day.

The Community Christmas Breakfast (one of our flagship events) welcomed 127 for a free festive breakfast. This event is, a great opportunity for those who may be alone during the Christmas period to come together and meet new friends. We were entertained by the wonderful Wargrave Community Choir who are always supportive of all we do.

January 2024 - we started the calendar year with a new Italian for beginners evening class which proved very popular. We also piloted Read and Paint which is a lovely storytelling and art activity for children. We continued our work with our external Partners which include St Helens Wellbeing; Utility Warehouse; Parkinson’s Support Group to name a few.

In February, our Centre Manager, was unfortunately unwell which culminated in open heart surgery followed by a period of recuperation during this time the team along with our amazing volunteers, ensured that the centre ran without a glitch.

In April our staff and a large number of our volunteers undertook the Alzheimer’s Society’s Dementia Friendly training to ensure we had a better understanding of Alzheimer’s and dementia.

In June, we had our annual Summer Fair which was a wonderful Community event. This was quickly followed up in June with a celebration event for our volunteers where we had a delicious afternoon tea and an afternoon of gratitude.

We have diversified by offering our Community Café for use by Utility companies, Foster Care Association, Travel Agents and St Helens Wellbeing as a meeting space. We were also delighted to welcome local community members who work from home using the Café as their home”office” work space.

2

Newton-Le-Willows Family and Community Association

Trustees' report continued

We were very proud in July, when St Helens Star published an article about our Centre, focusing on how we help our local Community. Raising our profile is important to increase engagement of our services and for fundraising.

Our annual Playscheme took place in July and August which we were able to offer for no charge due to funding we received, this means that our offering is fully inclusive with money not being a barrier for families to engage with the service. On average, 80 children attended per day. We are, as always, indebted to our volunteers and staff team who ensure the children from our Community enjoy this annual Playscheme filled with pirate days; sports days and a party day to name a few.

We are delighted to have strengthened our partnership with Wargrave Big Local who have made the decision to leave there former rented space ‘The Hub’ and rent rooms from us so they have a presence in the Community for the remainder of their project. This partnership will strengthen the provisions that both NCC and Wargrave Big Local can offer to those most in need in our community.

Community consultation and engagement is a key element of what we do, as we move go into the next financial year there are plans to again consult with our community, partners and stakeholders to ensure we deliver a programme of events and activities that reflects the needs of all our Community.

I will end with a HUGE thank you to our ever-growing number of volunteers (54 at last count) and our paid staff team who put in hundreds of hours to make Newton Community Centre the amazing place it is.

Thank you

Fiona Ruddy Chair of Trustees

3

Newton-Le-Willows Family and Community Association

Reserves Policy

The trustees are currently reviewing the adequacy of the charity's reserves. The trustees are confident that reserves are sufficient to enable the charity to continue meeting its stated aims and objectives. The aim of the charity is to hold the minimum equivalent of three months running costs. For the financial year ending 30th September 2024 this would equate to £26,355.

Risk Management

The trustees have assessed the major risks to which the charity is or may be exposed, and in particular those related to the operations and financing of the charity. It is satisfied that by reviewing its policies, procedures and systems regularly it is mitigating its exposure to major risks.

Statement of Directors' responsibilities

Company law requires the directors to prepare financial accounts for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.

prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business;

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board on 5th February 2025 and signed on behalf of the directors by:

Fiona Ruddy

Fiona Ruddy Chair of Trustees

4

Reference and Administrative Details

Newton-Le-Willows Family and Community Association

Charity number 1053999

A Company limited by guarantee number 02819229

The trustees,who are the directors of the company for the purposes of company law, are pleased to present their report and financial statements together with the independent examiner's report for the year ended 30 September 2024.

Name Position Dates Fiona Ruddy Chair Norma Hill Maria Coll Tom Jones Steve Chelton Sabrina Tickle Ian Rigby Jill Rigby

Method of appointment

Members of the board of trustees, who are the directors for the purpose of company law and trustees for the purpose of charity law who served during the year are set out above. The trustees meet monthly and receive reports from management to manage their charity's affairs.

Registered address

Park Road South Newton-Le-Willows Merseyside WA12 8EX

Bankers

Barclays 6 Market Place Wigan WN1 1QS

Governing document

The organisation is a charitable company limited by guarantee, incorporated 18 May 1993. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association.

Objects of the organisation

To promote the benefit of the inhabitants of the area of benefit

Independent Examiner Jane Williams

Greater Merseyside Community Accountancy Service

Beacon Building College Street St Helens WA10 1TF

5

Independent Examiner's report to the trustees of Newton-Le-Willows Family and Community Association

I report on the accounts of the charity for the year ended 30th September 2024 set out on pages 7 to 17

Respective responsibilities of the Trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

q examine the accounts under section 145 of the 2011 Act;

q to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

q state whether particular matters have come to my attention.

Basis of Independent examiner's statement

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. 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 you as 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:

q to keep accounting records in accordance with section 386 of the Companies Act 2006; and

q to prepare accounts which accord with the accounting records and to comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met; or

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

Jane Williams

Jane Williams MAAT Greater Merseyside Community Accountancy Service Beacon Building College Street St Helens WA10 1TF

5th February 2025

6

Newton-Le-Willows Family and Community Association

Statement of Financial Activities

(Including Income & Expenditure Account)

for the year ended 30 September 2024

Notes
2024
Unrestricted
funds
£
Income from:
Income from donations
(4)
3,091
Income from charitable activities
(5)
11,824
Other incoming resources
(6)
63,819
Bank interest
402
Total incoming resources
79,136
Resources expended
Charitable activities
(7)
84,302
Net incoming / (outgoing) resources
(5,166)
Transfers between funds
-
Net movement in funds
(5,166)
Reconciliation of funds
Total funds as at 01 October 2023
33,956
Total funds as at 30 September 2024
(7a)
28,790
2024
Restricted
funds
£
-
148,074
-
-
148,074
83,127
64,947
-
64,947
17,005
81,952
2024
Total
funds
£
3,091
159,898
63,819
402
227,210
167,429
59,781
-
59,781
50,961
110,742
2023
Total
funds
£
1,983
78,976
44,103
286
125,348
166,442
(41,094)
-
(41,094)
92,055
50,961

The above statement includes all gains and loses recognised during the year. All activities are regarded as continuing.

Comparative figures for the previous year by fund type are shown in Note 15. The Notes on pages 10 to 17 form an integral part of these accounts.

7

Newton-Le-Willows Family and Community Association

Charity number 1053999

A Company limited by guarantee number 02819229

Balance sheet

as at 30 September 2024

2024
Unrestricted
Fixed Assets
£
Tangible Assets
(10)
-
Total fixed assets
-
Current Assets
Debtors and prepayments
(11)
-
Cash at bank and in hand
(12)
29,131
Total current assets
29,131
Current liabilities:
amounts falling due within one year
Creditors (due within one year)
(13)
341
Total current liabilities
341
Net Assets
28,790
Funds of the charity
Restricted Funds
-
Unrestricted funds
28,790
Total Funds
(15)
28,790
2024
Restricted
£
-
-
-
81,952
81,952
-
-
81,952
81,952
-
81,952
2024
Total
£
-
-
-
111,083
111,083
341
341
110,742
81,952
28,790
110,742
2023
Total
£
-
-
3,392
47,591
50,982
21
21
50,961
17,005
33,956
50,961

The trustees (who are also the directors of the company for the purposes of company law) confirm that for the year ended 30 September 2024

the company was entitled to exemption from audit under section 477 of the Companies Act 2006, and

the members have not required the company to obtain an audit of its accounts for the year in question in . accordance with section 476 of the Act

the trustees acknowledge their responsiblities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts

The notes on pages 10 to 17 form an integral part of these accounts.

These accounts, which have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies, were approved by the trustees on 5th February 2025 and signed on their behalf by:

Tom Jones

Tom Jones Treasurer

8

Newton-Le-Willows Family and Community Association STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 30 September 2024

Cash flows from operating activities:
Net income/(expenditure) per SOFA
Depreciation
Investment income
(Increase)/decrease in debtors
(5)
Increase/(decrease) in creditors
Cash flows from investing activities
Investment income
(6)
Net increase/(decrease in cash:
Total cash as at 01 October 2023
Total cash as at 30 September 2024
2024
Total
£
59,781
-
(402)
3,392
320
63,091
402
63,493
47,591
111,084
2023
Total
£
(41,094)
3,580
(286)
(3,369)
(1,212)
(42,381)
286
(42,095)
89,686
47,591

The notes on pages 10 to 17 form an integral part of these accounts.

9

Newton-Le-Willows Family and Community Association

Notes to the accounts

for the year ended 30 September 2024

1 Basis of preparation

2 Accounting Policies

2.1 Fund accounting

(a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity.

(b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes.

2.2 Income

(b) Where income has related expenditure (e.g. creche), the income and related expenditure are reported gross in the SOFA.

(e) Income, which is subject to conditions that the charity has yet to fulfil, or which is specifically for use in a future accounting period, is treated as deferred income.

2.3 Expenditure and liabilities

(c) Liabilities are recognised as soon as there is a legal or constructive obligation to pay out resources.

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

10

Newton-Le-Willows Family and Community Association

Notes to the accounts

for the year ended 30 September 2024

2.4 Tangible Fixed Assets

(a) Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250. They are valued at cost or, if gifted, at their value on receipt. Rates of depreciation

Building Improvements: 20% straight line basis to nil Fixtures and fittings: 15% straight line basis to nil Equipment: 20% straight line basis to nil

2.5 Debtors

(a) Debtors are recognised at the settlement amount due.

(b) Prepayments are valued at the amount prepaid.

2.6 Cash

(a) Cash comprises bank deposits repayable on demand and any short-term highly liquid investments with a maturity date of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7 Creditors

(a) Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice amount.

(b) Accrued charges are normally valued at their settlement amount.

2.8 Taxation

The charity is not liable to income tax or capital gains tax on its charitable activities.

3 Transactions with trustees and related parties

No trustees received any remuneration or expenses during the accounting period.

Owing to the nature of the charity's activities and the composition of the board of trustees (being drawn from local statutory and voluntary organisation), it is inevitable that transactions will take place with organisations in which a trustee may have an interest. All transactions in which a trustee may have an interest are conducted at arm's length and in accordance with the charity's financial regulations and expenditure procedures. No transactions were indentified which should be disclosed under FRS 102.

11

Newton-Le-Willows Family and Community Association

Notes to the accounts

for the year ended 30 September 2024

4
Income from donations
CAG
Miscellaneous Income
5
Income from charitable activities
The BiG Lottery Fund Grant
Tesco Community Grant: Groundwork
TORUS Foundation
Albert Hunt
The Rainford Trust
WABL
City Health Care Partnership
EL Rathbone
Garfield Weston
John Moores Foundation
Halton & St Helens VCA
Vola
Donations
6
Other Incoming resources from
charitable activities
Café sales
Room hire charges
Fundraising
Unrestricted
funds
£
2,641
450
3,091
2024
Unrestricted
funds
£
-
-
-
-
-
6,000
-
-
-
-
-
-
5,824
11,824
Unrestricted
funds
£
11,219
48,200
4,400
63,819
Restricted
funds
£
-
-
-
2024
Restricted
funds
£
101,664
-
-
-
-
22,000
-
-
10,000
10,000
4,410
-
-
148,074
Restricted
funds
£
-
-
-
-
Total
funds
£
2,641
450
3,091
2024
Total
funds
£
101,664
-
-
-
-
28,000
-
-
10,000
10,000
4,410
-
5,824
159,898
Total
funds
£
11,219
48,200
4,400
63,819
Total
funds
£
1,766
217
1,983
2023
Total
funds
£
39,410
938
1,200
2,000
5,000
2,000
2,000
3,000
10,000
-
-
3,605
9,823
78,976
Total
funds
£
12,351
26,501
5,251
44,103

12

Newton-Le-Willows Family and Community Association

Notes to the accounts

for the year ended 30 September 2024

7 Expenditure of charitable activities

2024
Unrestricted
funds
Direct Costs
£
Salaries and NICs
(3)
34,851
Training
104
Licenses
620
Computer Software & Expenditure
642
Equipment
2,639
Phone, Internet and postage
893
Printing and stationery
959
Advertising and publicity
40
Insurance
1,460
Bank charges
535
Sundries
382
Maintenance
4,733
Cleaning
1,397
Utilities
11,200
Café Supplies
9,617
Community Activity Costs
1,080
Playscheme Activity Costs
1,595
Project Expenses
10,801
Depreciation
-
Governance Costs
(8)
754
Total resources expended
84,302
2024
Unrestricted
funds
Direct Costs
£
Salaries and NICs
(3)
34,851
Training
104
Licenses
620
Computer Software & Expenditure
642
Equipment
2,639
Phone, Internet and postage
893
Printing and stationery
959
Advertising and publicity
40
Insurance
1,460
Bank charges
535
Sundries
382
Maintenance
4,733
Cleaning
1,397
Utilities
11,200
Café Supplies
9,617
Community Activity Costs
1,080
Playscheme Activity Costs
1,595
Project Expenses
10,801
Depreciation
-
Governance Costs
(8)
754
Total resources expended
84,302
2024
Restricted
funds
2024
Total
funds
2023
Total
funds
£
34,851
104
620
642
2,639
893
959
40
1,460
535
382
4,733
1,397
11,200
9,617
1,080
1,595
10,801
-
754
84,302
£
77,450
-
-
-
2,936
-
-
-
-
-
-
-
-
-
-
-
-
2,741
-
-
83,127
£
112,301
104
620
642
5,575
893
959
40
1,460
535
382
4,733
1,397
11,200
9,617
1,080
1,595
13,542
-
754
167,429
£
107,797
413
685
274
5,856
1,067
2,395
60
1,409
463
40
4,898
1,519
12,503
10,862
1,720
1,425
7,543
4,206
283
165,418

13

Newton-Le-Willows Family and Community Association

Notes to the accounts

for the year ended 30 September 2024

7a Restricted funds summary
The BiG Lottery Fund Grant
WABL
Garfield Weston
John Moores Fdtn
VOLA Consortium
Merseyside Lieutenacy Fund
Halton & St Helens VCA
Warburtons
Balance b/f
£
-
-
10,000
-
3,605
1,800
1,200
400
17,005
Incoming
£
101,664
22,000
10,000
10,000
-
-
4,410
-
148,074
Outgoing
£
77,450
1,200
-
-
2,936
-
1,541
-
83,127
Transfers
Balance c/f
£
£
-
24,214
-
20,800
-
20,000
-
10,000
-
669
-
1,800
-
4,069
-
400
-
81,952

Purpose of restricted funds

The CoOp Community Fund, Halton & St Helens VCA, Warburtons and Merseyside Lieutenacy funding contributed towards our Mens Health Programme

The National Lottery Community Fund are providing funding for our Life Skills Project.

8
Governance Costs
Independent Examiners' fee
Annual Return Fee
Administration
9
Staff costs and numbers
Gross salaries
Salaries paid in advance
Social security costs
Pensions
2024
£
720
34
-
754
2024
£
109,677
-
4,698
2,451
116,827
2023
£
270
13
-
283
2023
£
94,803
8,538
2,506
1,951
107,797

No employee earned £60,000 per annum or more in the current accounting period The average number of employees during the year was 3 FTE (2023:3.5)

The charity operates defined contribution pension schemes in respect of its employees. These contributions are made to externally administered pension schemes. The pension cost represents the contributions payable by the organisation to the fund.

14

Newton-Le-Willows Family and Community Association

Notes to the accounts

for the year ended 30 September 2024

10
11
12
**13 **
Tangible assets
Cost
At 1 October 2023
Additions
At 30 September 2024
Depreciation
At 1 October 2023
Charge for year
At 30 September 2024
Net book value
At 30 September 2024
At 30 September 2023
Debtors and prepayments
Debtors
Prepayments
Cash at bank and in hand
Current Account
Business Account
NLW Family Community Hub
Cash in hand
Creditors and accruals
Creditors
Accruals
Buildings
£
77,942
-
77,942
77,942
-
77,942
-
-
Equipment
£
36,764
-
36,764
36,764
-
36,764
-
-
Fixtures &
Computers &
Fittings
Equipment
£
£
30,859
11,735
-
-
30,859
11,735
30,859
11,735
-
-
30,859
11,735
-
-
-
-
2024
£
-
-
-
2024
£
16,717
50,733
43,626
7
111,083
2024
£
341
-
341
Total
£
157,300
-
157,300
157,300
-
157,300
-
-
2023
£
3,392
-
3,392
2023
£
12,922
34,025
554
90
47,591
2023
£
21
-
21

15

Newton-Le-Willows Family and Community Association

Notes to the accounts

for the year ended 30 September 2024

14 Analaysis of Charitable Activities

Notes
Salaries and NICs
(4a)
Training
Licenses
Computer Software & Expenditure
Equipment
Phone, Internet and postage
Printing and stationery
Advertising and publicity
Insurance
Bank Charges
Sundries
Maintenance
Cleaning
Utilities
Café Supplies
Community Activity Costs
Playscheme Activity Costs
Project Expenses
Depreciation
Governance Costs
Centre
Costs
34,851
104
620
642
2,639
893
959
40
1,460
499
382
4,733
1,397
11,200
458
-
-
10,801
-
754
72,432
The
National
Lottery
Fund Grant
£
77,450
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
77,450
VCA
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,541
-
-
1,541
WABL
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,200
-
-
1,200
VOLA
£
-
-
-
-
2,936
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,936
Café
£
-
-
-
-
-
-
-
-
-
36
-
-
-
-
9,159
-
-
-
-
-
9,195
CAG
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,080
-
-
-
-
1,080
Play
scheme
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,595
-
-
-
1,595
Total
2024
£
112,301
104
620
642
5,575
893
959
40
1,460
535
382
4,733
1,397
11,200
9,617
1,080
1,595
13,542
-
754
167,429

16

Newton-Le-Willows Family and Community Association Statement of Financial Activities

(Including Income & Expenditure Account) for the year ended 30 September 2024

15 Comparative income and expenditure by fund type

Income from:
Income from donations
Income from charitable activities
Other incoming resources
Bank interest
Total incoming resources
Expenditure on:
Charitable activities
Net incoming / (outgoing) resources
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds as at 01 October 2023
Total funds as at 30 September 2024
2024
£
3,091
11,824
63,819
402
79,136
84,302
(5,166)
-
(5,166)
33,956
28,790
Unrestricted
2023
£
1,983
25,961
44,103
286
72,333
118,900
(46,567)
(8,132)
(54,699)
88,655
33,956
Funds
2024
2023
£
£
-
-
148,074
53,015
-
-
-
-
148,074
53,015
83,127
47,542
64,947
5,473
-
8,132
64,947
13,605
17,005
3,400
81,952
17,005
Restricted Funds
2024
2023
£
£
-
-
148,074
53,015
-
-
-
-
148,074
53,015
83,127
47,542
64,947
5,473
-
8,132
64,947
13,605
17,005
3,400
81,952
17,005
Restricted Funds
53,015
47,542
5,473
8,132
13,605
3,400
17,005

17