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2022-03-31-accounts

Page
Trustees'
Annual
Report
Statement ofTrustees' Responsibilities
Independent
Examiner's
Report
Statement
of Financial
Activities
Balance Sheet 10
Notes to the Financial Statements

Notes Unrestricted Restricted Restated
Funds Funds Total Total
2022 2022 2022 2021
Income and endowments
from
Donations
and legacies
3a 35,864 35,864 18,471
Charitable
activities
3b 2,806 61,796 64,602 148,086
Total income 38,670 61,796 100,466 166,557
Expenditure
on
Charitable
activities
78,759 81,899 160,658 144,173
Total expenditure 78,759 81,899 160,658 144,173
Net (expenditure)/income,
net movements
in funds
(40,089) (20,103) (60,192) 22,384
Total funds brought
Restated
forward 10,11 2,184,522 4'i„883 2,226,405 2,204,021
Total funds carried forward 9 - 11 2,144,433 21,780 2,166,213 2,226,405
WEST EVERTON COMMUNITY
COUNCIL
COMPANY
BALANCE SHEET AS AT31'MARCH 2022
WEST EVERTON COMMUNITY
COUNCIL
COMPANY
BALANCE SHEET AS AT31'MARCH 2022
WEST EVERTON COMMUNITY
COUNCIL
COMPANY
BALANCE SHEET AS AT31'MARCH 2022
WEST EVERTON COMMUNITY
COUNCIL
COMPANY
BALANCE SHEET AS AT31'MARCH 2022
NUMBER 03211431
Notes Restated
31"March 2022 31"March 2021
Fixed assets
Tangible fixed assets 96,368 101,652
Right ofuse lease 2,030,089 2,044,726
2,126,457 2,146,378
Current assets
Debtors 2,774 5,964
Cash at bank and in hand 39,426 75,463
42,200 81,427
Current
liabilities
Creditors: amounts
falling
due within one year
(2,444) (1,400)
Net current assets 39,756 80,027
Total assets less
liabilities
current 2,166,213 2,226,405
Funds:
Unrestricted
funds
9,10 2,144,433 2,184,522
Restricted funds 9,11 21,780 41,883
2,166,213 2,226,405

Unrestricted Restricted
Funds Funds Total Total
2022 2022 2022 2021
b. Charitable
activities
f
Comic Relief Community Fund 2,000 2,000
Duchy of Lancaster Benevolent
Fund
4,300 4,300
E L Rathbone
Charitable
Trust 3,000 3,000
Garfield Weston Foundation 15,000
Hemby
Charity Trust
1,500
Henry Smith Charity 1,810 1,810
Holiday
Activity 8 Food
9,541 9,541
Jesuit Fund 500 500
John Moores Foundation 10,000 10,000
Kids at Christmas
Fund
3,000
LCR Cares Covid 19Community
Support
Fund
5,000
LCVS CCG Covid 19Repose 3,000
LCVS-Community
Impact
Fund 1,000 1,000 2,750
LCVS —Give Local 1,500 1,500
Liverpool
City Council Business
Support Grant
2,667 2,667 14,431
Mayoral
Neighbourhood
Fund 1,550 1,550 1,860
Mpac 4,145 4,145
National
Lottery Community
Fund
10,000 10,000
National
Lottery Community
Fund Coronavirus
Community
66,480
Support
Fund
P H Holt Foundation 5,000 5,000 10,000
Pilkington
Charities
Trust
5,000 5,000 5,000
Plus Dane Housing 1,000
Room hire 1,800
Scrap metal 139 139
Steve Morgan
Foundation
2,585
Steve Morgan
Foundation
Emergency
Fund
6,680
Tillotson
Bradbery Charitable
Trust
2,000 2,000
Torus Foundation
Community
Investment
Fund
450 450 3,000
United Way UK 5,000
2,806 61,796 64,602 148,086

f131,855 related f131,855 related to restricted
fu
to restricted
fu
nds
4. Expenditure on charitable activities:
Direct Support & Total Total
Charitable Governance 2022 2021
Expenditure Costs Restated
To advance education and to provide
facilities
in the interest
of social welfare 124,239 36,419 160,658 144,173
for recreation and leisure time
Analysed
as
follows:
2022 2021
Direct charitable expenditure:
Staff salary costs 64,370 59,404
Building
running
costs 22,353 20,180
Activities 20,514 7,433
FareShare 1,856
Food 15,045 15,235
Volunteer expenses 50
DBSfees 51
Equipment 7,958
124,239 110,210
2022 2021
Restated
Support 8 Governance costs: f
Office costs 6,652 5,463
Insurance 8,518 7,805
Training 45 36
Staff costs 110
Registrar of Companies Filing fee 13 13
Accountancy 1,160 725
Right ofuse depreciation 14,637 14,637
Depreciation 5,284 5,284
36,419 33,963
Total expenditure
activities
on charitable 160,658 144,173

b. Staff Costs
2022 2021f
Gross wages and salaries 64,370 59,404
Social security costs
Pension costs
64,370 59,404
c.Particulars
ofemployees:
The average
number
offull-time equivalent employees
during
the year was as follows:
2022 2021
Charitable
activities
2.7 2.5
No employee
received
emoluments of more than f60,000 during the year. (2021:none)
The Trustees are not remunerated for their services and are not included
in the
above
number ofemployees.
5. Tangible fixed assets
Equipment Fixtures & Leasehold Total
Cost
Balance as at 1"April
2021 Fittings
8,309
Improvements
103,179
121,340
Additions
during
the year
Balance at31"March 2022 9,852 8,309 103,179 121,340
Accumulated
Depreciation
Balance as at 1"April 2021
4,396 4,975 10,317 19,688
Charge for the year 1„824 1,396 2,064 5,284
Balance at31"March 2022 6,220 6,371 12,381 24,972
Net Book Value at31"March
2022
3,632 1,938 90,798 96,368
Net Book Value at31"March
2021
5,456 3,334 92,862 10'l,652

OTES TO THE FINANCIAL STATEMEN
6. Right ofuse assets
TS FOR THE YE AR ENDED 31
Lease Total
Cost:
Balance at 1"April 2021
2,074,000 2,074,000
Additions
in the year
Balance at 31"March 2022 2,074,000 2,074,000
Depreciation:
Balance at 1"April 2021
29,274 29,274
Charge for the year 14,637 14,637
Balance at31"March 2022 43,911 43,911
Net Book Value at 31"March 2022 2,030,089 2,030,089
Net Book Value at 31"March 2021 2,044,726 2,044,726

2022 2021
f.
Pre payments 2,774 5,964
8. Creditors: amounts falling due within one year
2022 2021
Accruals 1,885 725
Tax and social security 559 675
2,444 1,400
9. Analysis of Net Assets 9. Analysis of Net Assets between Funds
Tangible Right of Net
2022 Fixed use Current
Unrestricted
Funds
Assets
f
Lease Assets
f
Totalf
General
Fund
91,082 2,030,089 23,262 2,144,433
Restricted Funds:
Comic Relief Community Fund 328 328
Duchy ofLancaster Benevolent
Fund
2,991 2,991
E L Rathbone
Charitable
Trust 3,000 3,000
Eleanor Rathbone
Charitable
333
Trust
Holiday
Activity 8 Food
150 150
Johnson
Foundation
101 101
Mpac 141 141
Mayoral
Neighbourhood
Fund 340 340
National
Lottery —Awards
for All 1,978 1,978
National
Lottery Community
Fund 8,960 8,960
National
Lottery Community
Fund
Coronavirus
Community
Support 509 509
Fund
P H Holt Foundation 325 325
Steve Morgan
Foundation
792 792
Steve Morgan
Foundation
Emergency
Fund
1,342 1,342
Torus Foundation
Community
Investment
Fund
490 490
5,286 16,494 21,780
96,368 2,030,089 39,756 2,166,213

2021 Tangible Right of Net Total
Fixed use Current
Assets Lease Assets
Unrestricted
Funds
General
Fund
94,675 2,044,726 45,121 2,184,522
Restricted Funds:
Comic Relief Community Fund 2,000 2,000
Eleanor Rathbone
Charitable
483 483
Trust
Garfield Weston Foundation 15,000 15,000
Hemby
Charity Trust
337 337
Johnson
Foundation
400 400
LCVS-Community
Impact
Fund 2,750 2,750
Mayoral
Neighbourhood
Fund 2,004 2,004
National
Lottery —Awards
for All 2,966 2,966
National
Lottery Community
Coronavirus
Fund 678 678
One Stop Carriers for Causes
Scheme
348 348
P H Holt Foundation 488 8,544 9,032
Steve Morgan
Foundation
1,056 1,056
Steve Morgan
Foundation
Emergency
Fund
1,789 1,789
Torus Community
Initiatives
Fund 3,040 3,040
6,977 34,906 41,883
101,652 2,044,726 80,027 2,226,405

Restricted
Funds
Movement in the
ear
2022 Funds at Income Expenditure Funds at
beginning
of
elld of
year year
Comic Relief Community
Fund
2,000 2,000 (3,672) 328
Duchy of Lancaster
Benevolent
Fund
4,300 (1,309) 2,991
E L Rathbone
Charitable
Trust
3,000 3,000
Eleanor Rathbone
Charitable
Trust
483 (150) 333
Garfield Weston Foundation 15,000 (15,000)
Hemby Charity Trust 337 (337)
Henry Smith Charity
Holiday Activity &Food
1,810
9,541
(1,810)
(9,391)
150
Jesuit Fund 500 (500)
John Moores Foundation 10,000 (10,000)
Johnson
Foundation
400 (299) 101
LCVS-Community
Impact
Fund
2,750 1,000 (3,750)
LCVS —Give Local 1,500 (1,500)
Mayoral
Neighbourhood
Fund
2,004 1,550 (3,214) 340
Mpac 4,145 (4,004) 141
National
Lottery —Awards
All
for 2,966 (988) 1,978
National
Lottery Community
Fund
10,000 (1,040) 8,960
National
Lottery Community
Fund Coronavirus
678 (169) 509
Community
Support
Fund
One Stop Carriers for Causes
Scheme
348 (348)
P H Holt Foundation 9,032 5,000 (13,707) 325
Pilkington
Charities
Trust
Steve Morgan
Foundation
1,056 5,000 (5,000)
(264)
792
Steve Morgan
Foundation
Emergency
Fund
1,789 (447) 1,342
Tillotson
Bradbery Charitable
Trust
2,000 (2,000)
Torus Foundation
Community
Investment
Fund
3,040 450 (3,000) 490
Carried Forward 41,883 61,796 (81,899) 21,780

Movement in the
ear
2021 Funds at Income Expenditure Funds at
beginning
of
end of
year year
Comic Relief Community
Fund
2,000 2,000
Eleanor Rathbone
Charitable
Trust
1,552 (1,069) 483
Garfield Weston
Foundation
15,000 (-) 15,000
Hemby Charity Trust 1,000 1,500 (2,163) 337
Johnson
Foundation
850 (450) 400
Kids at Christmas
Fund
3,000 (3,000)
LCR Cares Covid 19
Community
Support
Fund
5,000 (5,000)
LCVS CCG Covid 19
Repose
3,000 (3,000)
LCVS-Community
Impact
Fund
1,084 2,750 (1,084) 2,750
Liverpool
City Council
500 (500)
Mayoral
Neighbourhood
Fund
2,904 1,860 (2,760) 2,004
National
Lottery —Awards
for All
3,955 (989) 2,966
National
Lottery
Community
Fund
Coronavirus
Community
66,480 (65,802) 678
Support
Fund
One Stop Carriers for
Causes Scheme
1,000 (652) 348
P H Holt Foundation 650 10,000 (1,618) 9,032
Pilkington
Charities Trust
1,394 5,000 (6,394)
Plus Dane Housing 1,000 (1,000)
Steve Morgan
Foundation
2,585 (1,529) 1,056
Steve Morgan
Foundation
Emergency
Fund
6,680 (4,891) 1,789
Torus Foundation
Community
Investment
500 3,000 (460) 3,040
Fund
United Way UK 5,000 (5,000)
Carried Forward 17,389 131,855 (107,361) 41,883

Ther e is an o perating
lease for a
photocopier as se t out belo
2022 2021
F
Due in one year 3,274 3,274
Due between 1 to 2 years 1,636 3,274
Due between 2 to 5years 1,636
4,910 8,184

a. Statement offinancial activities for the year ended 31"March 2021 a. Statement offinancial activities for the year ended 31"March 2021 a. Statement offinancial activities for the year ended 31"March 2021
f.
Reported
net movement
in funds 37,021
Depreciation
of right ofuse lease
(14,637)
Restated net movement in funds 22,384
b. Balance Sheet as at 31"March 2021
Reported
total funds
181,679
Right ofuse lease asset introduced 2,074,000
Depreciation
right ofuse
asset (29,274)
Restated total funds 2,226,405
Reported
net movement
in funds 3,627
Depreciation
of right ofuse lease
(14,637)
Restated net movement in funds (11,010)
d.
Balance Sheet as at31"March 2020
Reported total funds 144,658
Right of use lease asset introduced 2,074,000
Depreciation
right ofuse
asset (14,637)
Restated total funds 2,204,021