The Charity Registration Number is :_ 1060958 ie Gautby Road Play and Community Centre Joint Management Committ, Report and Accounts 31 March 2024 GAUTBY ROAD PLAY. YOUTH S COMhlUNITY CENTRE
The Gautby RcAd Play and Community Centre Joint Management Committèe Report and accounts for the yr ended 31 March 2024 Contents Pag• Charlty Inforniation Trust••s' Annual Report Stat•mont of dlr•ctors' rnsponsibllltlos Ind•pendent Examlnerf5 Report Funds Statements Statement of Finandal Actlvltios statement of Financial Activibes- Prior Year stslement Movements in funds Income and Expenditure account 10 11 12 Balan¢e sheet 13 14 Nots• tg th• •G¢ounts
The Gautby Road Play and Community Centre Joint Management Committee Trustees. Annual Report for the year ended 31 March 2024 Tha Trust8es pr8sent th&ir Report and Accounts forthe year anded 31 March 2024. Reference and administrative details The charity name. The legal nam8 of the charity 15:. The Gautby Road Play and Community Centre Joint Managemenl Committee Th8 charity is also known by its operating name. Gautby Road Play and Communty Centre. Th• ¢h4rity¥ 8rn88 QPOrntion and UK ¢haritabl• r•9istratlon. The chanty is registered in En9land & Wales with Iha Charity Commlsslon In EThJland & Wales {CCEW} charity number 1060958. The charity does not operate in any overseas jurisdictions. Logal structur• of the Charity The charity is constituted as a charity estsblished under a Charity Commission scheme. The 9oveming document of the charity is the Special Scheme establishing the charity authoriged by the Charity Commission in England & Wales ICCEW) . There are no restrictions in the g)veming documents on the operation of the Charity or on its investment powers other than those impo8gd by Charity Law. The trustees are all individuals. Th• principal oporating addrnss, 1ol•phon• numbor, omail and wob addr•s80s of Iho chaiity arn:. Gaulby Road Bidston. Birkenhead Wirral, CH41 7DS Telephone T: 0151652 $645 Email Addre88 liSsa galrtbyroad..uk Wab addre55 w•hv.gautbyroad.o).uk Tho Trustoès In offic• on th• dato thè report was approvèd wèrn:. Coun¢illor J Mcmanus E Wilkes S Henry Councillor E Grey A Mellor H Stenhouse Councillor 8 Kenny The foll¢)wing pgrsons $•rved as Tru$legs during the year end 31 March 2024 :. The trustees who served as a trusteè in the reporting period. and, if applicable. their dates of appointment or resignation during the yearwere:_ N Champion R Davies Resignad Resigned 31 August 2023 31 August 2023 At Ihe Annual General Meeting Natssha Champion and Rachel Davis tire as tNstees. bul are eligible for reappointrnent. AA thè trusteés arÈ AL mèmbÈrs of the Charity.
The Gautby R¢>ad Play and Community Centre Joint Management Committee Trustees. Annual Report for the year ended 31 March 2024 Objects and activities of the charity The purposes of the charity as set out in its governing document. To promote the benefit of the inhabilanls of Birkenhead North wthout distinction of stx or of politirAI. religious. or other opinions bt aSSlating the Local Aulhorities. Voluntary Organisalions, and inhabitants in ommon effort lo advanoe educDtion and to provide facilities in the intsrests of social wdfaro for rewtion and teisure time occupation wlh the object of improving the oonditions of Ilfe for le said inhabltants. To estsblish or to ser#Jre the establishment of a community centre. The main activities undertaken in relation to those purposes during the year. There are a range of activities aThJ 58rvicts undertaken at Gautby Play. Youth & Community Carrtr8. Thgse are listed below. - PlayEcheme Provision - Youth Offer - Signposllng & Cornmunlty Sethrks - School Hollday seCes - Replile Education Offer - Gautby Baby Sooial Events Health, Wellbeing and Exer¢ise aclivilies - Fun Oays WEB VArseysido & The W8ndy Housè Day Nurs8ry eonlinu8 to ba supportive t8nants at Gakrtby Road. Th8 arity continues to work closely in partnership other sèrvice providars & charity organi88tions. The main activities undertaken during the year to furthw the charitys purpose for the public benefiL As well as the servlces above, Gautby Road has exceedad thelr Gautby Baby offer by r8C8ivlng fundlng from Morrisons Foundation. Thi5 rneant that more farnilies With babies and loddlgrs w&re ablg to receive ernergen baby packs inclwled relgvant nappy sizg. Wipgs and 0s5gntials delivered to Ihelr door rlght across Wirral. Gautby Road Playscheme continues to offer a wid8 range of activities lor children between the ages of 6-14. This continues with gre8t suecess. offering young people sessions 5 days eaGh week and duriry the sohool holidays. Funding frryn the National Lottery- Community Fund enabl•d Gauty Road to contlnue to support f8mlll&s and provide salarfes to slaff. ThroughoLrt the year, Gautby Road Reptiles contlnu8S to be self sufflc4ent, sItIng many s¢h¢)ol$. provlding eduGalional wsits as well as children's parties. During Easter. Summer and Winter the Holiday Activity Fund from Edsential enabled us lo provide nutritious meals and high quallty proviston tolusl under 600 young 0p1a from tho immediata aroa and across the borough. It also enabled Gautby Road to take local young people on a weekend residential. The trustees have had gard to the Charity Commission's guidanco on wblic bÈnéfft ift managing the activities of the charity.
The Gautby Road Play and Communlty Centre Joint Management Committee Trustees. Annual Report for the year ended 31 March 2024 The main achievements and performance of the charity during the year. Gautby Road has been fortunate enough to continue a Strong partnership with Neo Community & Wirral Council. meaning the t)ffer has been able to be extended across Wirral. providing food for chitdren and families, as well as activities. hampers and fvn days. W¢Jing with Iwal 5thwls. Gaulby Road wer8 alw key in providing hampers and meals to familie5 affected by deprwion & the c05t of living cri$is. Throughoul the Christmas period, Gautby Road providèd a grotto for arnd 700 children thal received a h6artf811 gift frtsm Father Christmas, th088 children vtho wouldn't usualty rac•iv• muth around the festive peri(MY. Gautby Reptile5 continugs to be a great success the animals being hired for events and a1vitIes. school sassions and children's parti85. Gautby Road has also developed Ivs working relat(onship Imth Right to SUeed,$ Crndle to Career, allowlng the further development of the youth offer, foming an established Young Leaders group allowing teenagers to grow their skills and volunteer opportunities. The dlfference the charity's perforn?ance during the year has made to tho beneflciaries of the charity. Young p8opIg in the area from the ag8 of 6 10 18 have a safe spacé and supporting environment to gather. socialise and engage in posilive activibes, skill d8velopmenl and mmunICatIOn. Communty members benefft by receiving v5tal food and essentlals Support. signposting to sice$, reduction in antisocial behaviour, community ¢ohesion and an overall local sense of belonging. Activities provlde a vll81 role In slrenglh8ning eommunty ties and supporttng development. By addr888ing root caus85 of issues arising in the area, 8 crucial role 1$ played in promoting positive improvement The degree to which the achlevements and perforniance during the year have benefited wider society. Gautby Road benefft wlder society in numerous ways by semng as a hub for social interaction. fostering Sense of belonging and cnMunity cohesion. By provldlng a spat8 for var¢ous sesslons, er•atIonal activit and support services, this help8 to meet the diverse noeds of local residents which léads to improved mental health as well as increased engagement in community initiatives. Resource5 are offered alon9side support for groups, helping to reduce inequalities and promota indusNIty. This plays a vital role in empowering individuals, particularty youth, by providing opportunities for skill development and community involvemonl which ultimately slrengthèns the fabric of socloty. The support throwh food and essentials distribution in such a highly deprived aroa addresses food insecurity by providing meals tr• thos8 in need, ensurin9 that individuals and familtes don't 90 hungry. The initiative rai$9$ awane$S al)OLrt broader issues such 89 povety, inequalty. food waste & the Cost of living dimato.
The Gautby Road Play and Community Centre Joint Management Committee Trustees. Annual Report for the year ended 31 March 2024 Structure, governance and management of the charity The methods used to rncruit and appoint new charity trustees. Trustees are selected based upon what they can offer to Gautby Road as a whole, through an application pack where they list their professlonal ski115 and seek those who are Committed to Gautby Road's mission and contribute to the success. Ulilising existing connedions within the charity sector lo identify potential c4ndidates. This can include reaching out to current tru$te¢5. Staff and volunteers who many know the indiv¢duals with the right Skills and passion. Trustees are seEect8d basèd upon h)w they complement the organiSaon as a whole and of existing itiint management ¢ommiltee members. Steps for induction include attending trustee meebngs, meeting the staff and volunteer team at the centre and receiving copies of policies, goveming documents, meeling minules and accounts. This gives Itee$ a solid foundation of infonnation. Bankers HS8C UK, 31 The Wamid$, GraThJe Road, 8irkgnhead, Wirral, CH412ZL FSnanclal revlew The charity s financlal posltlon at the end of the year ended 31 March 2024 The financial position of thè charity al 31 March 2024 and Comparatives for the ptlor pertod. as more fully detail8d in the accounts, can bé summarised as follows:. 2024 2023 N•t inc•m• {13,8331 (25.0611 Unrestricleé Revenue Funds avallabla for the generdl purposes of the Charity 70,729 30,745 Restricted Revenuè Funds S3.817 Total Funds 70.729 84.562 Financial review of the position at the reporbng date. 31 March 2024 . The tnjstoes consider the financial performance by the charity during the year to have been satisfactory. Pl8ns for 24125 will aim to build on reserrfes and seek further funding for salary costs.
The Gautby Road Play and Community Centre Joint Management Committee Trustees. Annual Report for the year ended 31 March 2024 Policies on reserves. It is Gauty Road's pollcy to hold r8serves definèd as untrIcted funds that are availabla for the tharity's ongoing operations and futures Pfolects. This include funds to protèct thé futurè opérations of thé ehaThiy in any unforeseen circumstsnces with funds that not marked for spe¢ific purpose. The reserves are maintained to ensure the financial stabilty of the charity allowng us to cover unexpected expenses or fluctuations in income and maintsin operations durirvJ periods of reduced finding. Gaulby Road alms lo malntaln reserves equiv*nt to 6 months of operaling expenses in line wth the guidance provided by the Charty Commission. This equates to £45.000. At tha year end the trustees recognised this is bel¢)w the aim. The charity will continue to build up ts free rèservfrs over time to meel Ihe required largel kvel. Availabillty and adequacy of assets of each of the funds The board of trustees is satisfied that the charivs assgts in each fund are available and adequate lo fulfil its obligations in respect of each fund. Details of The Independent Examiner Mattsw Brown Membar ofCIPFA Bluoeoal Chambèrs College Lanè Liverpool LI 38Z
The Gautby Road Play and Communlty Centre Joint Management C¢)mmittee Trustees. Annual R8POrt for the year ended 31 March 2024 Statement of Trustees. Responsibilities The eharitys trust8es Bre responsible ft)r the prepar81ion ofthè #eeounts in aCCOfdanee with the tem)s of the Charitiès Act 2011 and the Charities {Account5 and Reports) Regulations 2008. NO¢thS1*ndlng the explial requiTement In th& èxtant statutory regulations,the Charities IArLounls and Raports} Ragulalions 2008. to prepare the finan¢l81 ststem$nts in aco)rdance with tho SORP 2005, in view of the fact that the SORP 2005 has been withdrawn. the Trustees determined to intsrpret this reswnsibility as requiring them to follow currant bast practice and prepare the accounts ac(x)rding to the FRS 102 SORP (Slatement of Racommanded Practice for Accounlin9 and Reporting by Charities} 2019. applicable to all accounting periods beginning on crf after 1 st January 2019>. (The SORPI. . In particular. charity law requires the Trustees. rf they prepare accounts on an accruals basis. to prepare flnancial statemerrts for eath financial year which give a true and fair view of the stsle of affairs of the charity as at the end of Ihe financial year and of the surplus or deficit of the charity. In preparing those financial slatements the Trustees are required to:. - to prepare the accounts in accordance I1h United Kingdom Generalty Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. - select suitable accounting pollcles and apply them ¢on$l$lently', - make judgements and 6stlmats6 that are reasonable and pnjdent; - prepare the financial ststements on the going concem basis unless it is inappropriate to presume that the charity WMI continue in business", 5tat8 wh8th8r applicable accountin9 Standards and stalemènls of recommended practice have been followed, subject to any material departuros disclosed and éypSained in the financial statements,. The law requires that the trustees must not approve the accounts unless Ihey a satisfied thal they give a true and fair view of the Slate of affairs of th8 charity and of the surplu8 or deficit of the charity for the year. The Trustees are also responsible for maintsining adequalg accounting reG¢xds which di5cb58 with reasonable accuracy at any time the financial posibon of the tharity and whith ar8 sufficient lo show and explain Ihe charity's transactions and gnable them to ensure that the financial slatsments Compty with reguEations made under the Charities Act 2011. They are also responsitAe for safe9uarding the assets of the charity and hence for taking reasonable steps for Ihe prevention and detection of fraud and other Srregularftles. The Trustees are also responsible for the C£bnlenls of the TNstees' report, and the statutory responslbllty of the Independent Examiner in relation to the Trustees, report is limited lo examining the report and ènsuring that , on th8 faca of the report. Ih8re are no mtsial inwnsistgnrie5 With th8 figures disc19d in tho financial ststgments. This rèport was approved by the board of trustees on 23 January 2025. JULIE MCMANUS Trustee
The Gautby Road Play and Community Centre Joint Management Committee Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2024 I report to the Trustees on my examination of tha financial statgmgnts of the charity on pages 9 to 25 for the year ended 31 March 2024 which have b88n preparéd in accordanc8 with the Charfties Act 2011 (the Act) and wth the Financlal Reporting Standard 102, (efféctive 1st January 20161 adapted to meet the needs of unino)rpordted organisalions. as modified by FRS 102 SORP (Statement of Recommended Practice for AcCntIng and Reporting ty Charities) 2019. aPPble to all accounting pariods beginning on or after 1 st January 2019), he SORP). published by the Charity Commission in England & Wales {CCEWI . and under the historical cost convention and tha accounling poli¢ie$ set ¢ut on page 14. Resp•ctiv• r8sponsibiliti of thè TntstÈ•s and Ihè IndèpÈndent Examiner and thè basis of the report As described on page 6, you. the charitys Trustaas. are responsible for the preparation of the financial staternarrts in accordance with the Charities Act 2011 and all other appllcable law and vAth United Kingdom Génerally Accept£d Accounting Practice, applieable to smaller entits'es. and for being satisfied that Ihe financi81 statements give a true and fair view. Th8 Trustogs considor that the audit requiroment of seCOn 144111 of the Chadtles Act 2011 (the Acll does not apply, and that there is no requirement In the Goveming Document for conductiNJ of an audit As consequence. the Tntstees have elected that the financial ststemenls be 3ubj.ect to independent examinatlon. Having satisfied myself that the financial statements are not requirèd to be audited under any leg81 provision, or othernvise, and ar8 eligibl8 for independent examination. it is my responsibility to:. a) examine the financial slateTnents of the charfty under Section 145 of the Act; b) folkiw the appllcable procedures In the Directions given by the Charity Commission under sèction 14515}Ib) of the Ad. B$i tsf Ind•p•nd•nt Eximln•rfs Ststsment and s¢op• of work und•rtak•n Slnce the chadt¢s gross Income exceeded £250.000, the charitys eyAminer must be a member of a body listed in tion 145 ol thg Act. I confim that l am qualified lo undertake the examination because l am an 8UthoTised member of CIPF& which is one of the listed LM)digs. I report in respect of my examination of the chaws financial stolements carried out undor s145 ofthe Act. In carrying out my examination, I hav8 followed 311 the applicable Dlrectlons glven by the Charity Commission under section 145(5)Ib) of thè Act S9tting out tho duties of an independent examiner in relation to th8 condwting of an independent exAmination. An indapgndant examination includes a review of the accounting records kept by the charity and of the accounting syslgms employed by the charity and a comparison of the financial ststements prèsènted with those records. It also includes consideration of any unusual items or disdosures in the financial statemants. and Seeking explanations from you, as Trustees, tsJncerning suth mattgrs. The purpose of the éxamination is to 9stsblish as tsr as possible that there have been no breachos of charty legislation and that, on a lest basis of evidence relevant to the amounts and diselosures made. the flnancial slatements comply wilh the SORP. Thfj procedures undertaken do Mt provlde all tho evid&n¢e thal would be required in an audit, and infomialion supplied by Ihe Trust in the course of the gxaminalion is not subjected to audit tests or enquiries and does not cover all the m8ttetS that an auditor would consider in arrivin9 at an opinion. The planning and conduct of an audit goes beyond the limitsd assurance that an independent examination can provide Consequently. I do not express an audit opinion on thè VI gIn by the finanaal stslements, arKI in particular. I express no opinion as lo whether thè financial statsmgnts give a true and fair view of the affairs of the charity. and my report is limited to the matters sét out in thè statamgnt below. I plannad and perfomied my examination so as lo satisfy myFelf that the objectives of the independent examination aro achièvèd and before finallsing the port l obtsinod ltttin assuran$ from the Truslees of all material matters.
The Gautby Road Play and Communlty Centre Jolnt Management Committee Independent Examinerfs Slatemen( Report and Opinion Subjert to the limitations upon the scope of my work a5 detailed above, I have Complet my examination.. and can confirm Ihal:_ The gross incom8 ol the charity in the year ended 31 March 2024 appears to èxtÈèd the sum specified in Section 145(3) of the Act, namety £250000, and that l am qualified to acl as Indepdent Examiner in accordance Trmth Ihat seGtion by virtu8 of my being a qualified member of CIPFA.. This 15 a report in respect of an examination caled out under 145 of the and in accordonce with Directions given by the Charity Commission under Secti 14515)(b) of the Act 4thich may be applicable; and that no material matters have comè to my attèntion in connaction with the èxamination giving me cause to believe that in any matérial réspect:. accounting re¢ord$ wor¢ not kept in respact of Ihe Gharlty as required by wlth Sectlon 130 of The Charllies Act 2011: the financial statements do not accord with those récords". or Ihe finanaal stataments do not comply th the aprlieable requirements concerning tha fomi and content of acc*)unts sèt out in thè Charities {Accounts and Raportsl Regulations 2008 other than any requirement that tho acwints give a Irue and Mew, is rt a matter considered as part of an independenl ex2minalion; have not been prepared in accordance wlth the methods and principles sel out In tha FRS 102 SORP (Statement of Recommended Practice for A¢¢ounting and Reporting by Charilesl 2019, applicable to all a¢counling periods beginning on or after 1st January 20191, (The SORP). I ha no concem6 and have com8 acr08s no other mattern In nnectI0ft the examination to 4¥hi¢h attention should be drawn In this report Sn order to enablg a proper understanding of the financial statements to be reathed. Sign•d:. Matthew Brown- Indfjpendt Examinor CIPFA Bluecoat Chambgr5 Cdlege Lane Livorpool L13BZ ThSs report was signed on 23 January 2025
The Gautby Road Play and Community Centre Joint Management Committee - Statement of Financial Activities for the year ended 31 March 2024 Statement of Financial Activities for the year ended 31 March 2024 SORP R•f Cuffgnt y*•r Unrestrictèd Funds CUrr•htyr Restri¢tod Funds Current year Total Funds Prlor Y•ar Totsi Fund¥ 2024 2024 2ty23 Incorne & Endovmwnts from: Donatitins & L6gacia$ Charitsble a¢livi1188 Al 4.247 115,831 171,520 175.767 115.831 204.534 144.228 Total in¢om 120,078 171,520 291,598 348,762 Exponditur• Dn: Raising funds Charitsbl8 acti1185 81 B2 7.713 126,198 7,713 297.718 7.371 366.4S2 171,520 Totsl expenditure 133,911 171.520 305.431 373.823 N•t Inm• for the yo•r 113,833) (13.833) 125.061) Trnnsters botwwn funds 53,817 (53,817) Net income after transfers 39,984 {53,8171 {13,833) (25,0611 Net movern•nt in funds 39,984 ($3,817 <13.833) 125,061) RencIlIatIon of fvnds:. Totsl funds brought forward 30,745 53.817 562 92,904 Total funds carrfod fon¥ard 70,729 70,729 G7,843 The'SORP Ref indicated above is the dassificatKin of ino)me set out in tha formal SORP documents. As required by paragraph 4.60 of the SORP. the brought forward and carried forward fund8 above have been agr88d to the Balan Sheet. A separate Statement of Totsl Recognisod Gains and Lossos is not required 8$ this statemant includes all recognised gains and losses. All a¢tivitye$ derive from continuing operations The notes attached on pages 14 to 25 fomi an integral part of these accounts.
The Gautby Road Play and Cornrnunity Centre Joint Management Comrnittee - Statement of Financial Activities for the year ended 31 March 2024 The Gautby Road Play and Community Centre Joint Management Committee - Analysis of Prior year total funds. as required by paragraph 4.2 of the SORP PrlorY8ar Prlor Yèar Rgstrlctod Funds 2023 Prfor Ythy Tot31 Funds SORP Funds 2W23 Incomè & Endowments from: Donations & Legacies Charitablè activities Investments Other A1 119.416 144.228 85,118 204.534 144,228 Total Inme 263,644 85,118 348,762 Exp•nditur• on: Raising funds 81 Charitsble a¢tiMties 82 Tax on surplus on ordinary activlt 83 Other t&X8tion 7,371 315,771 7.371 366,452 33.962 Total •xpondlturn 323,142 33,962 373,823 Net gains on invesbnents Net in¢om¢ for the ¥r (59.498} 51.156 125.061 > Transfers between funds Not in¢om¢ after transf¢ 159.498) 51.158 (25,061) Not mov•ment In funds (59,498) 51.156 12S061) RKonciliation of funds:. Total fvnd$ brought forward 90,243 2.661 92,904 Total funds carrfed lorward 30.745 53.817 67.843 All activities derive from continuing operations A separate Statement of Total Recognised Gains and Loss8s is not required as this stalement includes all recognised gains and losses., The noles attached on pages 14 to 25 form an Intsgral part of thtso a¢counts. 10
The Gautby Road Play and Community Centre Joint Management Committee - Statement of Financial Activities for the year ended 31 March 2024 The Gautby Road Play and Community Centre Jolnt Management Committee - Resources applied in the year ended 31 March 2024 towards fixed assets for Charity use:. 2024 2023 Fund9 generated in the year as delailed in the SOFA ResoUeS apped on fvnctional red assets Other applscations of funds 111.034} Net resources avallable to fund charltabte actlvltles 111.0341 Tha rasourcas appli on fix8d assèts for thsrity usè rèpresants tho Cost of additions18ss proc8gds of any disposals. Movements in revenue and capital funds for the year endod 31 March 2024 Revenue accumulated funds Unf•slrfet•d Funds Tatal Funds 2024 Lasts•ar T•tsl Fund• 2023 Funds 2024 AccUMat8d fijnds brought forward 30.745 53.817 84.562 92,904 Recognised gain5 and losses befor8 transfers (13,833} {13,8331 {25,061 16.912 53.817 70,729 67,843 (Fromyfo unrestricted revenue fun(Ls S3,817 IS3.817) Closlng ravenuo funds 70,729 70,729 67,843 Summary of funds Unrnstrl¢tsd •nd O••lgn•t•d fund 2024 Total Fun La•t Ythv Total Funds Fvnd* 2024 2024 RonUe accumulatèd funds 70,729 70,729 67.843 The notes attached on pages 14 to 25 fomi an intégral port of these accounts. 11
The Gautby Road Play and Community Centre Joint Management Committee - Statement of Financial Activities for the year ended 31 March 2024 The Gautby Road Play and Community Centre Joint Management Committee Income and Expenditure Account for the year ended 31 March 2024 as required by the Companies Act 2006 2024 2023 Income Ineomè from 0rationS 291.598 348.782 Invostment income Gross in¢om¢ in the before exceptlonal Items 291.598 348.762 Gross In¢ome in tho ]lUdIng OX¢ePtlonal Items 291,598 348,762 EXndItre Charitablg expenditure, ¢x¢luding deplation and amorti8at¢on Depre¢latlon and amortlsatlon Fundraising costs Govemance costs 290,823 4,887 7,713 2,208 362,123 1,971 7.371 2,358 Total expenditure In the year 305,431 373,823 Nel Incorne beforo lax In tho flnanGlal ar (13,8331 (26,061) Tax on surplus on ordinary aCtIlIeS Net incom• after tax in the finan¢hl ar (13.833> {25.061) Retalned surplus for the flnan¢lal ar 13,833> 25,061 All actfvitles derive from continuin9 operations In accordance the provisions of the Compantes Act 2006, the headings and subheadings used in the Income and Expandilure aCCnt have been adapted to reflgcl the spgGial naturo of thé thariws activitses. The notes attached on pages 14 to 25 forn) an Integral part of these accounts. 12
The Gautby Road Play and Community Centre Joint Management Committee - SORP 2024 2023 Flxed assets Tangible assets 11.084 4.937 Current assets Debtors Cash at bank and in hand B2 23.097 e5.188 70,926 Total cuffént ass&ts 70,926 88,285 Creditors: amounts falling due wtthin one >ar 11,281 8.660 Not current assets 59,645 79.625 Th• total net assets of tha charlty 70.729 84,562 Th• total n•t ass•ts of th• charlty ar• furtd•d by th• fund of th• chrty. • follows:. R•strlGted fund8 Réstrlclod Revenue Funds 14 D2 53.817 53,817 Unr•$trf¢t¢d Fund8 Unre8tricled Revenue Funds 14 03 70.729 30,745 70.729 30,745 De8lgnated Fun Total charityfunds 70,729 84.562 Thè'SORP Ref Indlcated above Is th8 clas3lfflcaon of Balance Sheet ern$ as get out In the fomal SORP documents. As required by parayraph 4.60 of the SORP, the brought forward and carried funds above have been agfaed lo thè SOFA.. The Trustees acknowledge thelr responsibilities for ctsmplying wth the requirements of charity legislation with respect to acctsjnting records and the preparation of accounts. The charity is subject to Independent Examination under charity legislation, and the report of the Independent EyAminer is on page 8. The Truslees a satisfied that, allhough the charity Is not regislered under the Companies Acts, if it were so regislered, it would be egible to prepare attounts in acconlance with the prowsions in Part 15 of the Companles Act 2006. applicable lo companies subject to the small o)mpani&s regime. MCMANUS TrLb5tee Approved ty the board of trustees on 23 January 2025 Th• nol•$ atla¢hod on pages 14 to 25 fomi an intogrnl part of th•s• accounts. 13
The Gautby Road Play and Community Centre Joint Management Committee
Notss to the Accounts for the year ended 31 March 2024
1 Accounting policies
Pollcles relating to the pmduction of the accounts.
Basls of preparation and accoun¢in9 convontion
The aCunts have been prepared on th8 accruals basis. under the historical cost convention, and in accordan the
Financial Rep)rting Standard 102.
The Gautby Road Play and Cornmunity Centre Joint Management Committee Notss to the Accounts for the year anded 31 March 2024 Pollcles relating to expendlture on goo(ts and services pmvided to the charity. R•cognition of Ilabilltles and oxpenditurè A liability, and the related eypenditure, is recognbsed vthen a legal or constructive obligation exists as a result of a past event. and when it is more likely than not that a transfer of aconomic b&nefits be requir8d in setdomenl. and the amount of the obligation can be measured or lIablY estimatod.. Liabililes arising from fulure fundSng commitmonts and constructive obligations, including perfomiance related 9rants. where the timing or the amount of thè future expendilur8 required to settle the obligation arg uncertan, give rise to a provision in the accounts. whith is reviewed al the accouThtiro year ènd. Tha promsion is incoased to reflect any increases in liabilities, and is decreased by the utilisatKn of 8ny pr()vision within trhg period. and reversed if any provision 1$ no longer requir•d. Th8s• m¢>vem8nts arè charged or uedited to the pectiVe funds ond a¢tivitiOS to v4hith the provSsion relates. Voluntser8 In accordance wth the SORP, and in recognloon of the difficulties in placlng a monetary value on the ccrtribution from volunteers, th9 contribution of volunteers 15 not included within Ihe income of the charity. However, the tru$tee6 value the significant ¢ontriknJlion made to the act¥vilies of the eharity by unpaid volunteers. Policies relating to assets. liabiliti andprnvisions and other matters. Tangibh fuedassgts Tangible fixed assets are measured al their original cost value. or sub8equent rèv81uation, or if donateé, as described above. Cost value indude$ all Costs expendad in bmging the asset into its inlgnded workirKJ Condition. Dewe¢iation has been provided at thé followng rates In order to lwlte off th& assets to their antl¢lpated residual value over their estimated useful lives. Fixiures and play equlpment Ftrjd and computer equipment 20 % straight line 33.33 % 6tr8ight line Debtors Deblors a measured at their recoverable amourrts al th8 b81ance sheet datè. Croditors and provlslon8 Credltors and provisions are recognised ere the tharity has a presont obligation resulting from a past evenl that I11 probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or oslimated reliably. Creditors and provisions are nonnally recognised at their settlement amount after allowing for any dI5unts due. Cuh and bank balanus Cash held by the charity is includÈd at the amount actually held and wunted al the year end. Bank balances, whether in credit or ovwdrawn, are shown at the amounts propèrly raconciled to the bank statements. Fund Accountlng Unrestrict8d funds are available for use al the discretion of the trustees in furtherance of the general objectives of the charity. There are no designatgd fvnds. Restricted funds are subjected to restrictions on their eypenditure imposed by the donor or as implied by law. There a no endowment funds. 15
The Gautby Road Play and Community Centre Joint Management Committee Notes to th• Accounts for the year ended 31 March 2024 2 Liability to taxatlon The Trustees cortsider that the charity satisfies the tests set cmjt in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporabon tax wrposes. AccordirKJly. thè Charity is potentially exempt from taxation in respect of income or capiial gains received within categories (xjvered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that su¢h income or gains are aprlled exclusivety on the specific tharitsble objects of the tharity and for oth6r putPOS6. Value Added Tax is not recoverable by thè charlty, and is therefore included in the relevant cosls in the Stst&mont of Financial Activities. 3 Winding up or dlssolution of thè charlty If upon winding up or dissolutlon of the charlty there remaln any assets, after the satisfg¢tton of al debts and liabilities, the assets rePsentAl by tha ac£umulated fund shall be transferred to some other charitsble body or bodies having similar obje¢ts to the charity. 4 sIgn5fanCe of financial instrumonts to tho charity's posltlon The are n¢ significant implicaltons of such mattor5. S Not surplus before tax in th• financlal year 2024 2023 not surplus before tax In th8 tlnandal year is stated aft6r charging:" Daprecialion of owned fixed assets Pension costs 4,887 2,471 1,971 2.414 6 Staff costs and emoluments S•l•ry ¢osts 2024 2023 Gro55 Salarles excluding trustees Employe¢s National Insurance for all staff Employers pension c1 95,941 2,655 2.471 97.712 2,868 2.414 Total salarleg, wages and rnlotsd costs 101,1)67 102,994 Tho gstirnated full time equivalent number of all staff emknd in tha year was Tre estlmated equialt number olfull staff in yr was... Engapj on tharitsble actiwties Engaged management and administration 7he esllmated full tlme oqufvalont number of all staff wllployed Neither the trustees nor any persons connBctal with th9m have received any remuneration from the charity or any related entity. either in the Current or tKior year. No employees received emolumenL8 (axcluding pension wstsl in excess of £60.000 per annum. 16
The Gautby R•)ad Play and Community Centre Joint Managament Committee Notes to the Accounts for the year ended 31 March 2024 7 Remuneration and payments to Trustogs and persons connectod with them No twstees or persons connécted with them r8C8iv&I any remuneration from the charity. or any related enttty. 8 Tangiblo fixod assets Flxtures and play •qulpment Food and ¢omput•r equipment Curnt Yoor Total ost At 1 April 2023 Additions 4.184 11,034 6,533 10.717 11,034 At 31 March 2024 15.218 21.751 precl•lion At 1 April 2023 Charge for the year 3,252 3.139 2,528 1.748 5.780 4.887 At 31 March 2024 6,391 4276 10,667 Net book valuo At 31 March 2024 8.827 2.257 11,084 At 31 March 2023 932 4,937 9 Debtors 2024 2023 Trade debtors Prepayments and accnJ8d Incomè 23,033 10 Creditors: amounts falllng due within one year 2024 2023 Accyuals PAYE. NIC VAT and other ta Other creditors 2.208 8.302 771 2,208 4.147 2.305 11,281 8.660 11 Ineome and Expenditure a¢Unt summary 2024 2023 At 1 Aprll 2023 Surplus after tax for the year 67,843 113,833) 92,904 (25.061 } At 31 March 2024 51010 67,843 17
The Gautby Road Play and Community Centre Joint Management Committea Notes to the Accounts for the year ended 31 March 2024 12 No related party transactions There were no ITansactions with related parties in Iha year. 13 Particulars of how partlcular funds are represented by assels and liabilities Ai 31 March 2024 Unrostrl¢tsd Deslwwt•d lund6 lunds Total Funds funds Tangible Fixed Assets Currènt Ass8ts Curront Liabilitias 11.084 70,926 (11,281) 11,084 70,926 (11281) 70.n9 70.729 At 1 Aprfl 2023 unr•stflC D•slgn•t•d R•slrf¢t•d funds fvnd$ lund8 Total Funds Tangib Fixed Assets Curronl Assets Current Liabilltl66 4,937 4.937 88.285 {8.660) 53.817 (8,680) 30.745 53.817 84,562 14 Change in totol funds over th• y•ar as shown In Note 13 . analysed by individual funds Funds brought Mov•m•nt In Trnngf•r• Funds cwrl•d t•n¥•rd from lundg In 2024 b•t¥M•n lund• tonvard to in 2024 2025 Sw Nt)t• 15 S•• Nol• O Unr•strithdand deslgnated funds.". Unre8tii¢ted Revenue Funds 30,745 (13.833) 53,817 70,729 Total unrostrictod and deslgnatod funds 13,833) 53,817 70.n9 R•strictod funds... Wlffal Borough Ctyjncil Ryht to Succeed Mini Pathfinders Rht to Succeed Community Seed Right to Succeed Cradle to Ca1 The National Lottery Communty Fund - RC North West Region 20,950 9.050 9.600 13.443 (20,950) (9,050) (9,600) {13,443) {774) 774 Tol41 rostricted funds 53.817 (53.817 Total charlty funds 84.562 113.833 70.729 18
The Gautby Road Play and Community Centre Joint Management Cornrnittea Notes to the Accounts for the year end•d 31 March 2024 15 Analysis of movements in funds over the year as shown in Note 14 Olh•r Galns & Losses In funda 2024 2024 2024 Unrestrlcted and designatod funds.". Unrestrictèd Rsv&nue Funds 120.078 (133.9111 113,833) Restrlcted funds... Wirral Borough Counol Right to Succeed Mini Pathfinders Right to Succeed Community Seed Rlght to Succeed Cradle to Carer Souter Charitsble Trust Morri50ns Foundation Thg National Lottery Communlty Fund - RC North West Region Edsential Holiday Acllvllle$ and Food 45.318 10,860 6.078 20.159 1,951 6.S46 145,3181 110,8601 {6,0781 120.1591 11.9511 {6.5461 31.888 131.8881 48.720 148.7201 291,598 30S.431) 13,833 16 The purposes for which the funds Unr•stri¢ted and doslqnated funds... These funds 8re held for the meeting the objectives of the charity, and to provide ré$erve$ for future activities, and . Subject lo chaiity legislation, are free from all restrictions on their use. Unrestricted Revenue Funds Restrlcted Funds currentye4r- Wirral Borough Council Household support funding and and funds received towards paying the salary of a young person whom farm challenges getting into employmant. Funding to to run a mini pathfinders proioct lo 6 primary sch¢x*l$ dirgclty benefiting circa. 3Crf) chlldren across the North End. Funding for community-led projécts run by local resldents. The aim of the Project wll be to adopt a research-informed approach to support Organisation$ lo cOme more independenl at •Jentifyng and mealing needs, enabling them to improve outcomes for residents of North Birtenhead. The Trusl supports projects for the Telief of human suffering in the UK, and in this case. a contribjtion towards Gautby Baby essentials boxes. Morrisons Foundation Funding to support the Gautby Baby project The National Lottery Communlty Fund - RC Second year offunding for the rRntre manager. North Wesl Re9ion Edsential Holiday Actiwlies and Food Right to Succeed Mini Pathfinders Right to Succeed Community Seed Rwht to Succeed Cradle to Carer Souter Charitable Trusl To coordlnate tree Hol#Jay Activities and Food for Wirral Local Authority and ensure that all schookage chitrjren eligible for benefits-related free school meals in WIff are able to access Ihe holiday provision that promdes healthy food and activities. 17 Ultimate controlling party The (tsrity is under the ¢>)ntrol of ils legal members. 19
The Gautby Road Play and Community Centre Joint Management Committae Dotall anatysis of income and exponditure for tho year anded 31 March 2024 as rnquired by th¢ SORP 2015 Thls analysis is classsifiod by conventional nominal descriptions and not by activty. 18 Donation4 Grants and Legacies Curr•nty•ar Umstrlctsd Funds Current yMr Cuffent t Prlor Year Rostricted Total Funds T)tal Funds Fund8 2024 2023 Donatlons and gifts from Indlvldua18 Smam donation8 inéfvidually less than £1000 42 2,400 Total domtions and gifts from Indlvlduals 42 2.400 Curr•nt ymr unr•sth¢t•u Fund¥ Current sw ¢uff•nt y•ar R•sinci•d Total Fund8 Funds Prior Yoar T4>ts1 Funds 2024 2023 Revenue 9fdnts from gov¢rnm•nt and public bodl•s Wirral Borough Coundl Grants Edsential Holiday A1¥1118$ and Food Poli Commissioners Prior year HAF funding paid back 1.900 45,318 58.720 47,218 58,720 2,305 (10,000) 37,966 93.678 2.305 {10,0001 Total publlc s•ctor r•vanuè grnnts 4,205 94.038 98,243 131.644 AJI the grants Sn the prlor year were unraslricted, Rovenue grants from 9overnment and publi¢ bodle• - Prior Y••r anal1• Prfor Y•ar Unr•strict•d Funds Prlor Y••r R05tr1ctod Fynd# 2023 Prkw Y•ar Total Funds 2023 2023 Prfor Year 110,694 20,950 131.644
The Gautby Road Play and Community Centre Joint Management Committee Detail anatysis of incom8 and 8xpondttur& for the year ended 31 March 2024 as required by the SORP 2015 Curront year Unre6trl¢ted Funds 2024 CurT•nt yr Curnnt y Prlor Year Restrict•d Total Funds Total Funds Funds 2024 2023 Revonua grants and donations from non publi¢ bodies Right Its Succeed Mini Pathfinders Right to Su¢ceed Community Seed Right lo Succeed Cradle to Carer Sout9r Charitable Twst Morrisons Foundation National Lottery Neighbourty 10.860 6.078 20.159 1.951 6,546 31,888 10.860 078 20,159 1.951 6,546 31.888 9,050 9.600 18,765 32,075 1.000 Tolal privat• S•¢tor r•vfjnu• grants 77N82 77,482 70.490 ROnU9 grnnts and donElions from non publlc bodi•s (Indud• Gift Aid donations from subsldlarhs) - Prfor Year analys1• Prbor Y••r Urtrnstriet•d Fund¥ Prforyèar R•strl¢t•d Fundo PriorY••r Total Funds 2023 Prior Year 6,322 64.168 70,490 Total Donations, Grants and Legacies Total Donations. Grants and Legacies Al 4,247 171,520 175,767 204.534 I the donations and gifts in the or wérè unrèslrictad. Prioryear Unr•strlct•d Funds 2023 Restrlct•d Funds 2023 Prior Y••r Tot•1 Pund 2023 Total Donatlons. Grants and Leqacies A1 119.416 85.118 204,S34 21
The Gautby Road Play and Community Centre Joint Managèment Committee Detailed analysis of incoma and expenditura for tho ar ènded 31 March 2024 as rnquir•d by the SORP 2015 19 Income from ¢haritable activitias - Trading Activities Currantr Currnnt y••r Currtshts•ar Cuffont y•ar Ro$trlet¢d Total Funds Funds 2024 PrlorY•ar Total fundB Funds 2024 2024 2023 Primary purposa and ancillarytrading Room and rnachlne hire Vehicte hire Food, drink and tuck shop Events. Irip and ticket income Commission Received- charllab 19.065 24.175 13.792 16,865 22.363 19.065 24.175 13,792 16.865 22.363 35.394 20.070 20.505 1 S,$96 32.501 Total Prfmary purpo80 and an¢illary trading 96.260 96260 124,066 20 Charftabl• Income from lunders Curr•nt y•ar Currènt yr Unr•¥tnthd ReJffiGt•tt Ful$ Funds 2024 CuYr•nt •r Totsl Fund• PrforY•r Total Funds 2024 24 2023 ontractu•l payTn•nts from publie bodles to fund ¢harhablo actlvitieg Wirr818orough Council 10,223 10,2fJ 11.250 Total ¢onlractual payin•nts from public bodte8 10,223 10,223 11,250 CurT•nl •r Funds 2024 CuTrnnt y•v Cumnt Pund8 T•t•l Fund5 2024 prtor Yur Totsl Funth Fundrnislng Cash 4 Kids 9.348 9,348 8.912 Totsl Fundraising 9.348 8,912 Unrntriclvd Funds Restrithd Funds Tot•1 Fund• Pthir Yur Tot•1 Fund 2023 2W24 2024 Total Charttable income from funders:. Current year. incom• from funders 19.571 19.571 20.162 22
The Gautby Road Play and Community Centre Jolnt Management Committee Detalled analysis of income and expendituro for the year onded 31 March 2024 as roquirnd by the SORP 2015 21 Total Income from charftable aclivitses Curr•Tht unresthctha Funds Curr•rrt Curr•nts•ar Prior Year R•Sm¢ Toial Funds Fund5 Currgntyoar Total Funds 2024 2024 2023 Totsl ineA)mé from charitablg trading Income from funderg 96.260 19.571 96260 19.571 124,066 20,162 Total Irom charitablè ctivitièB 11S.831 115,831 144.228 22 Expèndtture on charitable activities - Direct spending Curr•nt y•Ar Llnrnstnctsd Funds Curr•nt r Curr•nt ar Prfor Y•ar Totsl Fund Total Fund• Cun•nt Year Funds 2024 2124 2024 2023 Gross go$ and salae$- charitable actlvlt185 Employers, Nl - Charitable activities Defined ¢ontribution pensim Costs - eharitable activrties Fw)d and drink purchases and hampers Reptile expendilu Day trips and actiwties Equipment and consumables Coach and vohid8 hire and expenses Project costs and holiday projects Cleaning 44.574 1.627 1,937 11,279 8.536 51.367 1,028 95.941 2.655 2.471 39.844 8,536 21,T16 21.367 46.621 22.510 4.990 97.712 1868 1414 70.750 10,717 $7,753 18,713 15,462 28,565 21,776 21,258 22,721 22.510 109 23.900 4.990 3,619 Total direct spending B2a 96,952 169,759 266,711 330,656 I tha axporKlilure in the prfor year was unrestrictsd. PrlorY•ar Prfor Year K•6tnet•a Fwnds Prior Yèar Total Fuffid$ Prfor Yoar Funds 21123 Gross wages and salaries - tharitable actSvitSes 63.750 33,962 97.712 Total dire spendlng 296,694 330.656 23
The Gautby Road Play and Community Centre Joint Management Committee Detailed anatysls of Income and ¢xp6nditurn for the year ended 31 March 2024 as required by the SORP 2015 23 Expendituro on charltable actlvities - Charitable tradin9 Ctstrent yer Un51¢tO0 Fund• Cvrrent year CuThvnt PrlorY•Ar T(tal Funds Total Fund5 Cutrent Year Funds 2024 2V24 2024 2023 Reallocated from support Costs 16.719 Total ¢haritabk trading $ts 82b 16,719 24 Support costs for tharitable activltles Cumtyèar Unr••iri¢t•o Fund• Curr•ftt y••r Curr•nt Prfor Y•ar R•8fnctsa Total Funds Total Fund¥ Funds Current Year 2024 2024 2023 Admlnlstratlve overheads Telephone, fax and intemel Stationery and offica costs Hire of equipment IT and Softwa Staff training. DBS and unilonns Marketing Insuranc8s Repairs and mainlenan¢e Payroll charges 1,839 99 3,711 1,839 997 &711 3,890 1,093 1558 1,319 8,980 218 2.313 1.040 2,605 2.567 763 3,968 201 900 277 417 816 2,141 1,319 8,980 51 167 Financial costs Bank chapJes DepClaI10n & Amort15ation in total for the period 205 4887 294 1,971 4,887 Support costs allocated to ehathable activities 27,038 1,761 28.799 16,719 Total support Costs - Current Year 27,038 1,761 28,799 16,719 25 Other Expenditure - Governanc8 Costs Curront ya•r unr•slnmu Fund¥ 202d Cuvvont yew Cumint yoar Total Funds Prlor Y•#r Total Fund$ Current Year Funds 2024 2024 Independent Examiner's fees 2.208 1208 2.358 Total Governance c¢bsts 2.208 2.358 24
The Gautby Road Play and Community Centre Joint Management Committee Detallèd anatysis of In¢ome and expenditure for tho year endod 31 March 2024 as raquired by th8 SORP 2015 26 Totsl Charftable expendlture Cuffenl yÈar Current year Current PrJ•r Year unr¢sth¢t¢a KÈsmcT T¢)tal Funds Totsl Fund$ Fund8 Funds Current Year 202J Totsl direct spending Total eh3ritabl¢ trading costs Total support costs Total Govemance costs B2a 96,952 169.759 266,711 330,656 16.719 16.719 B2b B2d B2e 27.038 2,208 1,761 28,799 2,208 Total Charitable expendlture B2 126,198 171,520 297,718 366,452 Prlory unrestnctea Funds Prlor Yr RO8Trict Funds 21123 Prfor Y•ar Total Fund$ Prfor Year 2023 Total dlrect spending Total charitable trading ctxts Total support costs Total Govemanco r B2a 82b B2d B2e 296,694 16,719 33,962 330,656 16,719 16,719 2,358 2.358 Total charltablo expendlturo B2 315.771 33,962 366,452 27 Expendlture on ralslng funds and costs of investment management ¢yrr•nt >r Unr•BtrlCt•d Fufftds 2•24 Curnnt ygar Cun•ntyèar PrfoT Y•ar Total Fund• Tot•1 Fund• Currnnt Year Funds 2024 2024 2023 Cost of fundraising activitses 7,713 7,713 7,371 Total fundralslng Costs B1 7,713 7,713 7,371 25