2023-03-31-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 2023

Millan Centre

Annual Report and Financial Statements for the year ended 31 March 2023

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 13

Prepared by West Yorkshire Community Accountancy Service CIO

Millan Centre

Trustees' report for the year ended 31 March 2023

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 Co-Chair Saliha Sadiq Co-Chair Mary Somerville Company Secretary Joanna Allan Treasurer Resigned 16 July 2023 Isabel Arnold Shabina Aslam Iram Sadiq Suraiya Khatun Appointed 22 March 2023 Nusrat Naheed Appointed 22 March 2023 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 and 6 November 2020. 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.

Millan Centre

Trustees' report (continued) for the year ended 31 March 2023

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.

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

Since Covid the need for mental health counselling has increased vastly. We have a committee member who is a qualified social worker and counsellor who has been providing counselling sessions to individuals from our elderly group and girls group both of which groups suffered many traumas and issues due to lockdowns and misinformation. As the demand grew we have had many referrals which we now counsel including boys up to the age of 17 and have a waiting list. We have continued to provide educational classes via WEA and other tutor groups. Our Elderly group continued to need counselling and hot meals delivered to them at home. Now after Covid they are finally starting to feel more able to take part in a fuller life again. We hire out our rooms for Pace tutoring, health groups and individual hire for events. Our educational classes are fully booked and room space is fully utilised. We continue to lease our nursery area to enable a private nursery provision provider can continue to offer child care to local families.

Financial review

The net expenditure for the year was £21,159, including net expenditure of £5,225 on unrestricted funds and net expenditure of £15,934 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £26,012.

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.

Millan Centre

Trustees' report (continued) for the year ended 31 March 2023

Reserves policy continued

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.

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.

20.11.2023 Approved by the board of trustees on …………..……...…….

Signed: ………………..…………. (Trustee)

Name: ……………..…..………….A.Elizabeth Hellmich MBE

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 2023, which are set out on pages 6 to 13.

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.

Signed: …………………………………… Name: Rhys North ACA

Date: …………………….

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 2023

Notes 2023 Unrestricted funds £ Income from: Grants and donations (2) 5,247 Client contributions 3,313 Rental income 29,700 Bank interest 191 Other Income 2,335 Total income 40,786 Expenditure on: Salaries NI and pensions (3) 23,803 Payroll expenses 613 Freelancer fees 1,210 Recruitment and DBS fees 415 Training 120 Activity costs 4,436 Rates and water 1,832 Cleaning and premises expenses 1,500 Heat and light 5,037 Printing, postage and stationery 130 Insurance 861 Telephone 201 Materials and resources 24 Sundry expenses 456 Independent examination 924 Internet and IT 1,854 Depreciation 3,535 Total expenditure 46,951 Net income / (expenditure) (6,165) Transfers between funds 940 Net movement in funds (5,225) Fund balances brought forward 71,290 Fund balances carried forward (4) 66,065	2023 Restricted funds £ 20,631 - - - - 20,631 7,792 - 9,681 - - 1,957 422 5,578 6,452 176 1,228 274 740 1,082 - 243 - 35,625 (14,994) (940) (15,934) 26,025 10,091	2023 Total funds £ 25,878 3,313 29,700 191 2,335 61,417 31,595 613 10,891 415 120 6,393 2,254 7,078 11,489 306 2,089 475 764 1,538 924 2,097 3,535 82,576 (21,159) - (21,159) 97,315 76,156	2022 Total funds £ 46,610 603 17,612 13 1,459 66,297 28,155 378 7,302 - 10 3,546 1,589 3,615 6,327 140 1,882 461 2,240 448 600 1,759 3,241 61,693 4,604 - 4,604 92,711 97,315

All incoming resources and resources expended derive from continuing activities.

Millan Centre

Balance sheet

as at 31 March 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 40,053 Total fixed assets 40,053 Current assets Debtors and prepayments (6) 2,191 Cash at bank and in hand (7) 25,905 Total current assets 28,096 Current liabilities: amounts falling due within one year Creditors and accruals (8) 2,084 Total current liabilities 2,084 Net current assets / (liabilities) 26,012 Total assets less current liabilities 66,065 Net assets 66,065 Funds Unrestricted funds 66,065 Restricted funds - Total funds 66,065	2023 Restricted £ - - - 10,091 10,091 - - 10,091 10,091 10,091 - 10,091 10,091	2023 Total £ 40,053 40,053 2,191 35,996 38,187 2,084 2,084 36,103 76,156 76,156 66,065 10,091 76,156	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

For the year ending 31 March 2023 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 are 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 …………..……...…….20.12.2023

Signed: ……………...………….…. (Trustee)

A Elizabeth Hellmich MBE Name: ……………..…..………….

Millan Centre

Notes to the accounts

for the year ended 31 March 2023

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, if 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 £xxxx 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

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 2023

2 Grants and donations Active Bradford Limited Ark Charity Shop Bradford Metropolitan District Council (BMDC) Made in Manningham (MiM) Allen Lane Foundation Awards for All Northern Power Grid Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Bradford & District Community Empowerment Network Ltd (CNet)	2023 Unrestricted funds £ - - - - - - - - 5,247 5,247	2023 Restricted funds £ 2,000 500 1,126 16,805 200 - - - - 20,631	2023 Total funds £ 2,000 500 1,126 16,805 200 - - - 5,247 25,878 2023 £ 31,595 774 (774) 31,595	2022 Total funds £ - 1,000 - 15,049 5,600 3,000 9,850 12,041 70 46,610 2022 £ 28,155 196 (196) 28,155

The average number of employees during the year was 4.5, being an average of 1.3 full time equivalent (2022: 5, 1.3 FTE). There were no employees with emoluments above £60,000.

Millan Centre

Notes to the accounts continued

for the year ended 31 March 2023

4 Restricted funds ARK Awards for All - Girls BMDC Community Buildings BMDC Older People BMDC Jubilee BMDC Cleaner Streets CNet - Gardening Grant Active Bradford JU:MP Allen Lane Foundation MiM Seed Funding Participate Projects National Power Grid BMDC UKSPF	Balance b/f £ - 9,850 - - - 1,500 - - 3,000 5,000 - 6,675 - 26,025	Incoming £ 500 - 4,500 9,920 385 - 1,126 2,000 - - 200 - 2,000 20,631	Outgoing £ 283 8,976 4,500 9,220 385 1,500 886 - 3,000 - 200 6,675 - 35,625	Transfers £ - - - (700) - - (240) - - - - - - (940)	Balance c/f £ 217 874 - - - - - 2,000 - 5,000 - - 2,000 10,091

Fund name

ARK

Awards for All - Girls BMDC Community Buildings BMDC Older People

BMDC Jubilee BMDC Cleaner Streets

CNet - Gardening Grant Active Bradford JU:MP Allen Lane Foundation

MiM Seed Funding

Participate Projects National Power Grid

BMDC UKSPF

Purpose of restriction

To support equipment and materials costs for classes run at the centre. To support the provision of a girls group.

To support the running costs of the Centre.

To provide a range of preventative and early intervention services that promote the independence and well being of older people. The transfer is for room hire recharges.

To support the delivery of a Jubilee party celebration.

To fund initiatives aimed at improving the cleanliness and environment of local streets.

To run a gardening for health project. The transfer is for room hire To run a girls sports activity club with a focus on racket sports. To support counselling for older people as part of the Safer than Ever project.

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

To contribute towards event media fees.

To support the purchase of equipment and costs concerning provision of mental health counselling sessions including alterations to the centre. To support households concerning cost of living pressures.

Millan Centre

Notes to the accounts continued

for the year ended 31 March 2023

5 6 7 8	Tangible assets Cost At 1 April 2022 Additions At 31 March 2023 Depreciation At 1 April 2022 Charge for year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals Taxation and social security Other creditors	£ 9,707 - 9,707 - - - 9,707 9,707 Freehold land	£ 96,867 - 96,867 68,295 1,937 70,232 26,635 28,572 Freehold buildings	£ 62,501 - 62,501 57,192 1,598 58,790 3,711 5,309 2023 £ 1,840 351 2,191 2023 £ 35,781 215 35,996 2023 £ 1,160 924 - - 2,084 General equipment	Total £ 169,075 - 169,075 125,487 3,535 129,022 40,053 43,588 2022 £ 5,867 318 6,185 2022 £ 50,498 372 50,870 2022 £ 320 600 114 2,294 3,328

Millan Centre

Notes to the accounts continued for the year ended 31 March 2023

9 Related party transactions

Donations from trustees and related parties

The total aggregate value of unconditional donations to the charity from the trustees or related parties was £5,000 (2022: £nil).

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 related party transactions

Other transactions with trustees or related parties

Other transactions with trustees or related parties Saliha Sadiq Shabina Aslam Susan Hellmich Trustee Counselling, media and business freelance services Name of trustee or related party Relationship to charity Description of transaction Iram Sadiq Trustee Tutor freelance services Daughter of trustee Tutor freelance services Trustee Tutor freelance services	2023 £ 5,310 2,401 - 50 7,761	2022 £ 2,882 - 70 25 2,977

Millan Centre

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023

2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 5,247 70 Client contributions 3,313 603 Rental income 29,700 17,612 Bank interest 191 13 Other Income 2,335 1,459 Total income 40,786 19,757 Expenditure Salaries NI and pensions 23,803 18,796 Payroll expenses 613 184 Freelancer fees 1,210 - Recruitment and DBS fees 415 - Training 120 - Activity costs 4,436 820 Rates and water 1,832 531 Cleaning and premises expenses 1,500 692 Heat and light 5,037 3,948 Printing, postage and stationery 130 57 Insurance 861 1,432 Telephone 201 191 Materials and resources 24 547 Sundry expenses 456 174 Independent examination 924 600 Internet and IT 1,854 1,173 Depreciation 3,535 3,241 Total expenditure 46,951 32,386 Net income / (expenditure) (6,165) (12,629) Transfers between funds 940 7,115 Net movement in funds (5,225) (5,514) Fund balances brought forward 71,290 76,804 Fund balances carried forward 66,065 71,290	2023 Restricted funds £ 20,631 - - - - 20,631 7,792 - 9,681 - - 1,957 422 5,578 6,452 176 1,228 274 740 1,082 - 243 - 35,625 (14,994) (940) (15,934) 26,025 10,091	2022 Restricted funds £ 46,540 - - - - 46,540 9,359 194 7,302 - 10 2,726 1,058 2,923 2,379 83 450 270 1,693 274 - 586 - 29,307 17,233 (7,115) 10,118 15,907 26,025	2023 Total funds £ 25,878 3,313 29,700 191 2,335 61,417 31,595 613 10,891 415 120 6,393 2,254 7,078 11,489 306 2,089 475 764 1,538 924 2,097 3,535 82,576 (21,159) - (21,159) 97,315 76,156	2022 Total funds £ 46,610 603 17,612 13 1,459 66,297 28,155 378 7,302 - 10 3,546 1,589 3,615 6,327 140 1,882 461 2,240 448 600 1,759 3,241 61,693 4,604 - 4,604 92,711 97,315