2022-03-31-accounts - Millan Centre

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Millan Centre

Charity number 1059060

A company limited by guarantee number 02255934

Annual Report and Financial Statements

for the year ended 31 March 2022

Millan Centre

Annual Report and Financial Statements for the year ended 31 March 2022

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 14

Prepared by West Yorkshire Community Accountancy Service CIO

Millan Centre

Trustees' report for the year ended 31 March 2022

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 MBE Chair Mary Somerville Company Secretary Joanna Allan Treasurer Isabel Arnold Saliha Sadiq Vice Chair Shabina Aslam Iram Sadiq Appointed 11 November 2021 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 Accountancy Service CIO 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.

Objects 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 Road, 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.

Millan Centre

Trustees' report (continued) for the year ended 31 March 2022

Objectives and activities continued

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 and some at the Centre in accordance with Covid guidelines. We delivered food weekly to the over 50’s group and also sent out work and 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 and also due to the on and 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 £4,604, including net expenditure of £5,514 on unrestricted funds and net income of £10,118 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £27,702; which represent nearly 5 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 a minimum of 3 months budgeted expenditure and a maximum of 6 months budgeted expenditure.

The centre administrator 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.

Millan Centre

Trustees' report (continued) for the year ended 31 March 2022

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 1/8/2022

Joanna Allan (Trustee)

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 2022, which are set out on pages 6 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:

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
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
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.

Rhys North ACA

1/8/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Millan Centre

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2022

Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 70 Sales and fees 603 Rental income 17,612 Bank interest 13 Other Income 1,459 Total income 19,757 Expenditure on: Salaries and NI (3) 19,516 Payroll expenses 184 DBS and professional fees 90 Training - Activity costs 5 Rates and water 531 Cleaning and premises expenses 692 Heat and light 3,948 Printing, postage and stationery 57 Insurance 1,432 Telephone 191 Materials and resources 547 Refreshments 5 Sundry expenses 174 Independent examination 600 Internet and IT 1,173 Girls group expenses - Depreciation 3,241 Building improvements - Total expenditure 32,386 Net income / (expenditure) (12,629) Transfers between funds 7,115 Net movement in funds (5,514) Fund balances brought forward 76,804 Fund balances carried forward (4) 71,290	2022 Restricted funds £ 46,540 - - - - 46,540 8,639 194 720 10 8,465 1,058 2,923 2,379 83 450 270 1,693 1,483 274 - 586 80 - - 29,307 17,233 (7,115) 10,118 15,907 26,025	2022 Total funds £ 46,610 603 17,612 13 1,459 66,297 28,155 378 810 10 8,470 1,589 3,615 6,327 140 1,882 461 2,240 1,488 448 600 1,759 80 3,241 - 61,693 4,604 - 4,604 92,711 97,315	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

All incoming resources and resources expended derive from continuing activities.

Millan Centre

Balance sheet

as at 31 March 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 43,588 Total fixed assets 43,588 Current assets Debtors and prepayments (6) 6,185 Cash at bank and in hand (7) 24,525 Total current assets 30,710 Current liabilities: amounts falling due within one year Creditors and accruals (8) 3,008 Total current liabilities 3,008 Net current assets / (liabilities) 27,702 Total assets less current liabilities 71,290 Net assets 71,290 Funds Unrestricted funds 71,290 Restricted funds - Total funds 71,290	2022 Restricted £ - - - 26,345 26,345 320 320 26,025 26,025 26,025 - 26,025 26,025	2022 Total £ 43,588 43,588 6,185 50,870 57,055 3,328 3,328 53,727 97,315 97,315 71,290 26,025 97,315	2021 Total £ 42,286 42,286 4,281 47,064 51,345 920 920 50,425 92,711 92,711 76,804 15,907 92,711

For the year ending 31 March 2022 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 1/8/2022

Joanna Allan (Trustee)

Millan Centre

Notes to the accounts

for the year ended 31 March 2022

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.

Millan Centre

Notes to the accounts continued

for the year ended 31 March 2022

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.

Millan Centre

Notes to the accounts continued

for the year ended 31 March 2022

2 Grants and donations Allen Lane Foundation Ark Charity Shop Awards for All Bradford Metropolitan District Council (BMDC) Made in Manningham (MiM) Northern Power Grid HMRC Job Retention Scheme (JRS) National Lottery Community Fund (NLCF) Together4Health West Yorkshire (WY) Police Commissioner Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance	2022 Unrestricted funds £ - - - - - - - - - - 70 70	2022 Restricted funds £ 3,000 1,000 9,850 15,049 5,600 12,041 - - - - - 46,540	2022 Total funds £ 3,000 1,000 9,850 15,049 5,600 12,041 - - - - 70 46,610 2022 £ 28,155 196 (196) 28,155	2021 Total funds £ - 500 - 37,902 - 2,560 5,322 9,300 9,081 4,320 - 68,985 2021 £ 25,577 107 (107) 25,577

The average number of employees during the year was 5, being an average of 1.3 full time equivalent (2021: 5.1, 1.3 FTE). There were no employees with emoluments above £60,000.

4 Restricted funds Ark - Classes BMDC Celebration BMDC Cleaner Streets BMDC Core BMDC Older People Innovation Fund NLCF Safer than Ever Sir George Martin Trust Together4Health National Powergrid BMDC Mental Health Allen Lane Foundation Awards for All MiM Seed Funding MiM Community Event	Balance b/f £ 96 450 1,500 - - 1,465 5,705 632 6,059 - - - - - - 15,907	Incoming £ 1,000 - - 4,500 9,449 - - - - 12,041 1,100 3,000 9,850 5,000 600 46,540	Outgoing £ 406 450 - 4,500 9,449 1,465 4,333 632 4,859 2,178 435 - - - 600 29,307	Transfers £ (690) - - - - - (1,372) - (1,200) (3,188) (665) - - - - (7,115)	Balance c/f £ - - 1,500 - - - - - - 6,675 - 3,000 9,850 5,000 - 26,025

Millan Centre

Notes to the accounts continued

for the year ended 31 March 2022

4 Restricted funds continued Fund name

Ark - Classes

BMDC Celebration BMDC Cleaner Streets

BMDC Core BMDC Older People

Innovation Fund NLCF Safer than Ever

Sir George Martin Trust Together4Health

National Powergrid

BMDC Mental Health

Allen Lane Foundation Awards for All MiM Seed Funding

MiM Community Event

Purpose of restriction

To support an Employability and Computer class and equipment. The transfer is for the purchase of equipment that has been capitalised. 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 support the provision of ESOL classes. 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. The transfer is for an agreed contribution to room hire costs.

To support the purchase of equipment and costs concerning provision of mental health counselling sessions including alterations to the centre. The transfer is for the purchase of equipment that has been capitalised. To support mental health sessions for young people including equipment costs. The transfer is for the purchase of equipment that has been capitalised.

To support counselling for older people as part of the Safer than Ever project. To support the provision of a girls group.

To support the Centre in exploring how to become an accredited training centre.

To support the summer 2021 community event at the Millan Centre.

Millan Centre

Notes to the accounts continued

for the year ended 31 March 2022

5 6 7 8	Tangible assets Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 Debtors and prepayments Debtors Prepayments Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Trade creditors Accruals Taxation and social security Other creditors	£ 9,707 - 9,707 - - - 9,707 9,707 Freehold land	£ 96,867 - 96,867 66,358 1,937 68,295 28,572 30,509 Freehold buildings	£ 57,958 4,543 62,501 55,888 1,304 57,192 5,309 2,070 2022 £ 5,867 318 - 6,185 2022 £ 50,498 372 50,870 2022 £ 320 600 114 2,294 3,328 General Equipment	Total £ 164,532 4,543 169,075 122,246 3,241 125,487 43,588 42,286 2021 £ 3,481 291 509 4,281 2021 £ 46,810 254 47,064 2021 £ - 570 - 350 920

Millan Centre

Notes to the accounts continued

for the year ended 31 March 2022

9 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Other transactions with trustees or related parties

Other transactions with trustees or related parties Elizabeth Hellmich Saliha Sadiq Shabina Aslam Susan Hellmich Trustee Provision of tutoring freelance services Name of trustee or related party Relationship to charity Description of transaction Daughter of trustee Provision of tutoring and cleaning freelance services Trustee Provision of tutoring freelance services Trustee Provision of tutoring freelance services	2022 £ - 2,882 70 25 2,977	2021 £ 870 6,295 1,313 107 8,585

Millan Centre

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 70 12,560 Sales and fees 603 1,465 Rental income 17,612 8,143 Bank interest 13 22 Other Income 1,459 - Total income 19,757 22,190 Expenditure Salaries and NI 19,516 15,446 Payroll expenses 184 270 DBS and professional fees 90 148 Training - - Activity costs 5 2,500 Rates and water 531 309 Cleaning and premises expenses 692 2,800 Heat and light 3,948 3,629 Printing, postage and stationery 57 124 Insurance 1,432 568 Telephone 191 - Materials and resources 547 544 Refreshments 5 - Sundry expenses 174 97 Independent examination 600 570 Internet and IT 1,173 2,277 Girls group expenses - 405 Depreciation 3,241 2,997 Building improvements - 4,710 Total expenditure 32,386 37,394 Net income / (expenditure) (12,629) (15,204) Transfers between funds 7,115 7,091 Net movement in funds (5,514) (8,113) Fund balances brought forward 76,804 84,917 Fund balances carried forward 71,290 76,804	2022 Restricted funds £ 46,540 - - - - 46,540 8,639 194 720 10 8,465 1,058 2,923 2,379 83 450 270 1,693 1,483 274 - 586 80 - - 29,307 17,233 (7,115) 10,118 15,907 26,025	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	2022 Total funds £ 46,610 603 17,612 13 1,459 66,297 28,155 378 810 10 8,470 1,589 3,615 6,327 140 1,882 461 2,240 1,488 448 600 1,759 80 3,241 - 61,693 4,604 - 4,604 92,711 97,315	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