## 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**
1
## 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.
2
## 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.
3
## 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)
4
## 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
5
## 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.
6
## 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)
7
## 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.
8
## 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.
9
## 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|
|---|---|---|---|---|---|
10
## 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.
11
## 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|
|---|---|---|---|---|---|
12
## 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|
|---|---|---|
13
## 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|
|---|---|---|---|---|
14