Millan Centre
Charity number 1059060
A company limited by guarantee number 02255934
Annual Report and Financial Statements
for the year ended 31 March 2021
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Millan Centre
Annual Report and Financial Statements for the year ended 31 March 2021
| Contents | Page |
|---|---|
| Trustees' report | 2 to 5 |
| Examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the accounts | 9 to 14 |
Prepared by West Yorkshire Community Accounting Service
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Millan Centre
Trustees' report for the year ended 31 March 2021
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Elizabeth Hellmich Chair Mary Somerville Secretary Joanna Allan Treasurer Isabel Arnold Saliha Sadiq Shabina Aslam Company secretary Mary Somerville Charity number 1059060 Registered in England and Wales Company number 02255934 Registered in England and Wales Registered and principal address Bankers Victor Street Unity Trust Bank Bradford 9 Brindley Place BD9 4RA Birmingham B1 2HB
Independent examiner
Rhys North ACA West Yorkshire Community Accounting Service Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a charitable company limited by guarantee and was formed on 10 May 1988. It is governed by a memorandum and articles of association as amended by special resolution dated 9 October 1993, 6 November 2020 and 8 March 2021. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1. The members can appoint up to 12 trustees who meet monthly and are responsible for the strategic direction and policy of the charity. This management committee is made up of a diverse group of people who have the relevant skills relating to the work of the charity.
Method of recruitment and appointment of trustees
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
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Millan Centre
Trustees' report (continued) for the year ended 31 March 2021
Objectives and activities
The charity's objects
To educate and provide or assist in the provision of facilities for recreation or leisure time occupation for women and girls in the area bounded by Oak Lane, North Park Road, Park View, Heaton Road, Scotchman Road, Toller Lane, Lilycroft Road in the city of Bradford in the interests of social welfare with the object of improving the conditions of life of such persons.
To establish and maintain a community centre.
To further such charitable purposes as shall from time to time be determined by the Committee of management.
The charity's main activities
We are a community centre for women, girls and children in the Manningham and Heaton area of Bradford.
Public benefit statement
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular to the advancement of education and provision of facilities for recreation and leisure time. Our services are open to all women and girls in the area.
Achievements and performance
The Millan Centre continued to offer Adult Education classes for women during the Covid 19 crisis, we had classes such as Gardening, Car Maintenance, Arts & Crafts, Setting up a small business, Henna and Confidence Building. Some of our classes were held online & some at the Centre in accordance with Covid guidelines. We delivered food weekly to the over 50’s group & also sent out work & activity packs to help the women during lockdown. We also set up weekly phone calls and visits with the over 50’s group.
Alongside our classes we set up Mental Health Counselling and arts-based classes to help people suffering from Covid19 related Mental Health issues.
We lease out our Nursery but the payments for this have been intermittent as funding for the children has been lowered & also due to the on & off lockdowns over the year, but because this is a necessary provision for the community we have allowed this to continue at a much lower payable rent.
Financial review
The net income for the year was £5,947, including net expenditure of £8,113 on unrestricted funds and net income of £14,060 on restricted funds, after transfers.
At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.
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Millan Centre
Trustees' report (continued) for the year ended 31 March 2021
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £34,518; which represent just over 7 months of planned expenditure.
The purpose for which reserves are held:
To provide continuity of activities in the event of a large variation in income for example a large funder pulling out unexpectedly. We recognise the need to try to find a wider variety of funding for the centre’s future financial health.
To cover administration, fund raising and support costs without which the Millan Centre could not function. We seek to maintain the present level of financial activity.
To deal with financial emergencies e.g. a major unexpected repair.
To deal with short term fluctuations in cash flow e.g. a funding source that pays in arrears.
To be able to develop new projects and grasp new opportunities as they arise.
To cover any necessary staff redundancy payments or any other staff related expenses such as maternity pay.
The reserves shall be 10% of the annual income to be increased to 6 months of the annual expenditure if this is possible and at least 50% of these to be in a readily realisable form.
The reserve is to be held in a suitable account with a good rate of interest. The business manager and treasurer to review levels of reserves and recommend to the management committee if they need to be changed every 6 months or sooner if there is a significant change in circumstances.
The level of the reserve is to be reviewed at the end of the financial year when the excess of income over expenditure is known.
The policy is to be reviewed annually.
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Millan Centre
Trustees' report (continued) for the year ended 31 March 2021
Statement of trustees' responsibilities
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial 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 charitable company for the year. In preparing these 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 accounts on a going concern basis unless it is inappropriate to presume that the charitable company 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 charitable company and to enable them to ensure that the financial accounts 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.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Signed on behalf of the board of trustees on …………..……...…….
Signed: ………………..…………. (Trustee)
Name: ……………..…..………….
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Millan Centre
Independent examiner's report to the trustees of Millan Centre
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2021, which are set out on pages 7 to 14.
Responsibilities and basis of report
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
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3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
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4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: …………………………………… Name: Rhys North ACA
Date: …………………….
West Yorkshire Community Accounting Service
Stringer House 34 Lupton Street Leeds LS10 2QW
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Millan Centre
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2021
| Notes 2021 Unrestricted funds £ Income from: Grants and donations (2) 12,560 Sales and fees 1,465 Rental income 8,143 Bank interest 22 Other Income - Total income 22,190 Expenditure on: Salaries and NI (3) 15,446 Payroll expenses 270 DBS and professional fees 148 Training - Activity costs 2,500 Rates and water 309 Cleaning and premises expenses 2,800 Heat and light 3,629 Printing, postage and stationery 124 Insurance 568 Telephone - Materials and resources 544 Refreshments - Sundry expenses 97 Independent examination 570 Internet and IT 2,277 Girls group expenses 405 Depreciation 2,997 Building improvements 4,710 Total expenditure 37,394 Net income / (expenditure) (15,204) Transfers between funds 7,091 Net movement in funds (8,113) Fund balances brought forward 84,917 Fund balances carried forward (4) 76,804 |
2021 Restricted funds £ 56,425 - - - - 56,425 10,131 667 202 540 8,530 616 1,840 1,870 82 1,164 406 2,194 1,538 50 - 1,052 4,392 - - 35,274 21,151 (7,091) 14,060 1,847 15,907 |
2021 Total funds £ 68,985 1,465 8,143 22 - 78,615 25,577 937 350 540 11,030 925 4,640 5,499 206 1,732 406 2,738 1,538 147 570 3,329 4,797 2,997 4,710 72,668 5,947 - 5,947 86,764 92,711 |
2020 Total funds £ 20,933 4,329 27,482 87 235 53,066 22,956 560 - - 2,234 1,416 2,819 (1,096) 242 1,676 278 1,472 1,490 141 480 2,045 550 2,997 - 40,260 12,806 - 12,806 73,958 86,764 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Millan Centre
Balance sheet
| as at 31 March 2021 2021 Unrestricted £ Fixed assets Tangible assets (5) 42,286 Total fixed assets 42,286 Current assets Debtors and prepayments (6) 3,700 Cash at bank and in hand (7) 31,738 Total current assets 35,438 Current liabilities: amounts falling due within one year Creditors and accruals (8) 920 Total current liabilities 920 Net current assets / (liabilities) 34,518 Net assets 76,804 Funds Unrestricted funds 76,804 Restricted funds - Total funds 76,804 |
2021 Restricted £ - - 581 15,326 15,907 - - 15,907 15,907 - 15,907 15,907 |
2021 Total £ 42,286 42,286 4,281 47,064 51,345 920 920 50,425 92,711 76,804 15,907 92,711 |
2020 Total £ 45,283 45,283 15,723 28,503 44,226 2,745 2,745 41,481 86,764 84,917 1,847 86,764 |
|---|---|---|---|
For the year ending 31 March 2021 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) 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 and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on …………..……...…….
Signed: ……………...………….…. (Trustee)
Name: ……………..…..………….
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Millan Centre
Notes to the accounts
for the year ended 31 March 2021
1 Accounting policies
Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Expenditure and liabilities
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Tangible fixed assets
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Freehold land: nil Freehold buildings: over 50 years Project and office equipment: over 5 years
Pensions
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
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Millan Centre
Notes to the accounts continued
for the year ended 31 March 2021
1 Accounting policies continued
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
| 2 Grants and donations Ark Charity Shop Bradford Metropolitan District Council (BMDC) HMRC Job Retention Scheme (JRS) National Lottery Community Fund (NLCF) Sir George Martin Trust Sovereign Health Care Together4Health West Yorkshire (WY) Police Commissioner Donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance |
2021 Unrestricted funds £ - 10,000 - - - - - - - 2,560 12,560 |
2021 Restricted funds £ 500 27,902 5,322 9,300 - - 9,081 4,320 - - 56,425 |
2021 Total funds £ 500 37,902 5,322 9,300 - - 9,081 4,320 - 2,560 68,985 2021 £ 25,577 107 (107) 25,577 |
2020 Total funds £ 1,980 14,399 - - 1,300 3,000 - - - 254 20,933 2020 £ 22,956 - - 22,956 |
|---|---|---|---|---|
The average number employees during the year was 5.1, being an average of 1.3 full time equivalent (2020: 5, 1.2 FTE). There were no employees with emoluments above £60,000.
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Millan Centre
Notes to the accounts continued
for the year ended 31 March 2021
| 4 Restricted funds Ark - Classes Ark - Covid BMDC Celebration BMDC Cleaner Streets BMDC Core BMDC Older People HMRC JRS Innovation Fund NLCF Safer than Ever Sir George Martin Trust Together4Health WY Police Commissioner |
Balance b/f £ 97 - 450 - - - - - - 1,300 - - 1,847 |
Incoming £ - 500 - 1,500 4,962 9,449 5,322 11,991 9,300 - 9,081 4,320 56,425 |
Outgoing £ 1 500 - - 4,962 9,449 5,322 4,935 2,095 668 3,022 4,320 35,274 |
Transfers £ - - - - - - (5,591) (1,500) - - - (7,091) |
Balance c/f £ 96 - 450 1,500 - - - 1,465 5,705 632 6,059 - 15,907 |
|---|---|---|---|---|---|
Fund name
Purpose of restriction
Ark - Classes Ark - Covid BMDC Celebration BMDC Cleaner Streets
BMDC Core BMDC Older People
HMRC JRS Innovation Fund
NLCF Safer than Ever
Sir George Martin Trust Together4Health WY Police Commissioner
To support an Employability and Computer class and equipment. To contribute towards Covid related costs including PPE. To support a community event at the Millan Centre.
To fund initiatives aimed at improving the cleanliness and environment of local streets.
To contribute to core costs.
To provide a range of preventative and early intervention services that promote the independence and well being of older people.
To contribute towards costs of furloughed staff.
To support the provision of ESOL classes. The transfer is for an agreed contribution to room hire costs and overhead costs.
To provide mental health counselling and arts based classes to help people suffering from Covid-19 related mental health issues. The transfer is for an agreed contribution to room hire costs.
To support an educational and social awareness group for girls. To provide mental health and art therapy support. To support sessions for the Girls group.
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Millan Centre
Notes to the accounts continued
for the year ended 31 March 2021
| 5 6 7 **8 ** |
Tangible assets Cost At 1 April 2020 Additions At 31 March 2021 Depreciation At 1 April 2020 Charge for year At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals |
9,707 - 9,707 - - - 9,707 9,707 Freehold land |
£ 96,867 - 96,867 64,421 1,937 66,358 30,509 32,446 Freehold buildings |
£ 57,958 - 57,958 54,828 1,060 55,888 2,070 3,130 2021 £ 3,990 291 4,281 2021 £ 46,810 254 47,064 2021 £ 350 570 920 General Equipment |
Total £ 164,532 - 164,532 119,249 2,997 122,246 42,286 45,283 2020 £ 12,319 3,404 15,723 2020 £ 28,159 344 28,503 2020 £ 2,265 480 2,745 |
|---|---|---|---|---|---|
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Millan Centre
Notes to the accounts continued
for the year ended 31 March 2021
9 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
| Trustee remuneration and benefits Elizabeth Hellmich Saliha Sadiq Susan Hellmich Daughter of trustee Engaged on a temporary cleaning contract. Trustee Provision of tutoring freelance services Name of trustee or related party Relationship to charity Description of transaction Trustee Provision of tutoring freelance services |
2021 £ 870 6,295 107 7,272 |
2020 £ - - - - |
|---|---|---|
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Millan Centre
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2021
| 2021 2020 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 12,560 3,254 Sales and fees 1,465 4,329 Rental income 8,143 27,482 Bank interest 22 87 Other Income - 235 Total income 22,190 35,387 Expenditure Salaries and NI 15,446 16,292 Payroll expenses 270 560 DBS and professional fees 148 - Training - - Activity costs 2,500 51 Rates and water 309 - Cleaning and premises expenses 2,800 1,079 Heat and light 3,629 (1,096) Printing, postage and stationery 124 33 Insurance 568 166 Telephone - - Materials and resources 544 72 Refreshments - 8 Sundry expenses 97 22 Independent examination 570 480 Internet and IT 2,277 945 Girls group expenses 405 4 Depreciation 2,997 2,997 Building improvements 4,710 - Total expenditure 37,394 21,613 Net income / (expenditure) (15,204) 13,774 Transfers between funds 7,091 (1,026) Net movement in funds (8,113) 12,748 Fund balances brought forward 84,917 72,169 Fund balances carried forward 76,804 84,917 |
2021 Restricted funds £ 56,425 - - - - 56,425 10,131 667 202 540 8,530 616 1,840 1,870 82 1,164 406 2,194 1,538 50 - 1,052 4,392 - - 35,274 21,151 (7,091) 14,060 1,847 15,907 |
2020 Restricted funds £ 17,679 - - - - 17,679 6,664 - - - 2,183 1,416 1,740 - 209 1,510 278 1,400 1,482 119 - 1,100 546 - - 18,647 (968) 1,026 58 1,789 1,847 |
2021 Total funds £ 68,985 1,465 8,143 22 - 78,615 25,577 937 350 540 11,030 925 4,640 5,499 206 1,732 406 2,738 1,538 147 570 3,329 4,797 2,997 4,710 72,668 5,947 - 5,947 86,764 92,711 |
2020 Total funds £ 20,933 4,329 27,482 87 235 53,066 22,956 560 - - 2,234 1,416 2,819 (1,096) 242 1,676 278 1,472 1,490 141 480 2,045 550 2,997 - 40,260 12,806 - 12,806 73,958 86,764 |
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