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2021-03-31-accounts

ST COLUMBA'S CHURCH DAY CENTRE

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2021

COMPANY NUMBER: 03112805

Jan G Gromadzki Chartered Accountant 13 Wolverhampton Road, Codsall, Wolverhampton, West Midlands, WV8 1PT.

Tel No: 01902 844873 Fax No: 01902 844973

ST COLUMBA'S CHURCH DAY CENTRE

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

COMPANY NUMBER: 03112805

INDEX TO THE FINANCIAL STATEMENTS

Pages
REPORT OF THE DIRECTORS 1 - 7
DIRECTORS' RESPONSIBILITIES 8
INDEPENDENT ACCOUNTANT'S REPORT 9
INCOME AND EXPENDITURE ACCOUNT 10
STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES 10
STATEMENT OF FINANCIAL ACTIVITIES 11
CASH FLOW STATEMENT 12
BALANCE SHEET 13 - 14
NOTES TO THE ACCOUNTS 15 - 21
DETAILED INCOME AND EXPENDITURE ACCOUNT A
SCHEDULE OF ADMINISTRATIVE EXPENSES B

REPORT OF THE DIRECTORS TO THE MEMBERS OF

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

The directors submit their report together with the accounts of the Company for the year ended 31 March 2021.

Reference and administrative details

Company name: St Columba's Church Day Centre
Company registration number: 03112805
Charity registration number: 1064581
Registered office: St Columba's Church
Castlecroft Road
Finchfield
Wolverhampton
West Midlands
WV3 8BZ
Directors and Trustees: Mr C A Gardner Chairperson
Mr L Turner Vice chairperson
Mrs R Metcalfe Secretary
Mr M Harper
Mrs A Mably
Rev C W Miller
Mrs I Archibald
Company Secretary Mrs R Metcalfe
Treasurer: Mrs J Reading
Manager: Mrs J Hall
Bankers: Lloyds Bank plc
Queen Square
Wolverhampton
West Midlands
WV1 1TF
Accountant: Jan G Gromadzki
Chartered Accountant
13 Wolverhampton Road, Codsall,
Wolverhampton, West Midlands, WV8 1PT.

REPORT OF THE DIRECTORS TO THE MEMBERS OF

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL - CONTINUED

Structure Governance and Management

Governing Document

St Columba's Church Day Centre is a private company limited by guarantee without share capital. The company was incorporated on 12 October 1995 and its governing documents are its Memorandum and Articles of Association effective from that date as amended on 27 June 1996 and 26 June 1997. The company is registered as a charity with the Charities Commission. All of the directors are members of the company and along with company members guarantee to contribute £ 1 in the event of the company being wound up. No director has a beneficial interest in the company. Membership of the company is restricted to members of St Columba's Church.

The number of company members at 31 March 2021 was 25 (2020 - 25).

Appointment of Directors

The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association one third of the Board of Directors shall retire from office at the Annual General Meeting and may, if willing to act, be re-appointed. New Board Members must either be nominated by the Board or written notice, by some member of the company, must be given to the Secretary seven to twenty-one days prior to the date appointed for the meeting, of the intention to propose a person for election and signed by the person to be proposed confirming their willingness to be elected.

Directors at 31 March 2021 are listed on page 1. At the Annual General Meeting held by ‘postal’ vote in December 2020 Mr C A Gardner and Mrs R Metcalfe retired but were both re-elected.

Directors/Trustees Induction and Training

New directors/trustees will receive an induction pack including:

New directors/trustees are also invited and encouraged to attend induction sessions led by the chairman/secretary for familiarisation with the documents and discussion/explanation of the roles and responsibilities associated with their appointment as directors/trustees. A visit to the Day Centre to meet the manager and staff and gain an overview of the day to day activities and operating procedures of the Centre is also arranged with further follow up visits during their period of office.

REPORT OF THE DIRECTORS TO THE MEMBERS OF

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL - CONTINUED

Organisational Structure

The Articles of Association allow the Board of Directors/Trustees to consist of not less than five and not more than fifteen members. The current board has seven members and meets bi-monthly with interim meetings if required to deal with specific items of business.

The Board is responsible for the oversight and strategic planning of the operation of the Day Centre and the operation of the organisation as a company and as a charity.

The day to day running of the Day Centre is delegated to a manager, appointed by the Board.

The treasurer, who is not a director/trustee, looks after financial aspects of the organisation with some day to day transactions being delegated to the manager.

The manager and treasurer attend board meetings to report, discuss and advise as necessary but have no voting rights.

Risk Management

The directors/trustees have policies in place to ensure compliance with regulations relating to the health and safety of staff, volunteers, service users, and visitors. These include procedures in the event of fire, illness/accident, suspected abuse and to ensure high standards in food hygiene and in the handling of any medicines. The Day Centre operates a no smoking policy.

Risk assessments are carried out in respect of any perceived hazards and procedures developed to minimise any potential risk. These are reviewed at least annually.

In accordance with the service agreement the company complies with the Working Time Directive, which came out on 1 October 1998 and the National Minimum Wage, which came into Force on 1 April 1999 and any subsequent updates.

The directors/trustees have also implemented policies for dealing with complaints, complements, grievance, discipline and equal opportunities.

In accordance with the Service Agreement, the Company has effected with Ansvar Insurance (A business division of Ecclesiastical Insurance Office plc) both public liability insurance and employer's liability insurance.

REPORT OF THE DIRECTORS TO THE MEMBERS OF

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL - CONTINUED

Related Parties

The Day Centre has a service agreement with the City of Wolverhampton Council (the Council). The 2019 agreement was extended until 30 December 2020 and was extended from that date until 30 September 2021. We continue to be listed on the Local Authority ‘Approved List’ of providers.

The Council purchases day care services from the Company through the Social Services Department on a per capita basis for people assessed as requiring the service. This system makes no allowance for client absences, for any reason, and the Day Centre is only paid for the actual attendances although we will be obliged to keep the client’s place open for them. From 1 April 2020 to 31 March 2021 the Local Authority paid £ 24.15 per place taken by one of their clients.

From April 2020 to March 2021 the City of Wolverhampton Council made sustainability payments to the Day Centre to give support during the Coronavirus Pandemic. The directors gratefully acknowledge this support during the year.

The Board wish to place on record its thanks to St Columba's Church for continuing to provide premises rent-free, and acknowledges its responsibilities in co-operating with the Church in the upkeep and maintenance of the facilities on site.

Objectives and Activities

When planning the activities for the year the Board of directors/trustees have considered the Charity Commissioners' guidance on public benefit. The principal activity of the Company is the provision of day care service to elderly and disabled people, for those referred by the Social Services Department of Wolverhampton City Council and who are accepted by our staff as suitable users of the service.

The objectives of the company are to provide support and assistance to the frail and vulnerable older people in order to:

REPORT OF THE DIRECTORS TO THE MEMBERS OF

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL - CONTINUED

Objectives and Activities - continued

The strategies employed to achieve the company's objectives include the provision of:

A small number of volunteers mainly from St Columba's Church are encouraged to visit the Day Centre on a regular weekly basis to assist in social interaction and help operate a 'tuck shop' trolley including essential toiletries and other small items.

Achievements and Performance

The operation of the Day Centre during the year to 31 March 2021 has been severely impacted by the Coronavirus (COVID – 19) pandemic. With a long period of closure, in line with advice from the Government and the City of Wolverhampton Council, normal operations were not possible.

A detailed risk assessment was undertaken and adaptations such as screens for tables and protective equipment for staff were in place prior to re-opening.

The staff received training on the Risk Assessment prior to the re-opening in October 2020. All staff were offered and accepted the COVID vaccination arranged by the City of Wolverhampton Council for those working in adult social care.

Although not able to be open during much of the year the Manager maintained telephone contact with members and was available at the Day Centre to receive incoming calls. When fully open the Day Centre provides daily a main meal, also beverages and other light refreshments to elderly and disabled people within the local area who attend. During their visits the users are encouraged to take part in a variety of activities designed to reflect the needs and interests of each day's participants.

The Manager and all her staff continue to maintain a high level of care. They are to be commended for their work and their commitment to the Day Centre and the users. We thank them most sincerely during a difficult year.

In March 2020 (at the point of closure for Lockdown 1) there were 17 service users on the Social Services list taking up 34 places and 35 independent users taking up 58 places at the Day Centre.

In October 2020 when the Day Centre re-opened, shortly before Lockdown 2 in November 2020, there were 13 service users on the Social Services list taking up 27 places and 12 independent users taking up 16 places at the Day Centre.

REPORT OF THE DIRECTORS TO THE MEMBERS OF

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL - CONTINUED

Financial review

The deficit of income over expenditure for the year, at the Day Centre, was £ 11,702 (2020 deficit £ 10,791). The directors/trustees are aware of the pressure of reduced funding, but rises in costs of salaries, pension costs, food, energy and fuel for the ambulance all of which are expected to result in future deficits. Accordingly the directors/trustees are appraising revenue and costs for the forthcoming year with a view to ensuring that a deficit is not recorded.

Stated reserves policy

Unrestricted funds are needed:-

The directors/trustees consider it prudent that unrestricted reserves should be sufficient:-

(a) to avoid the necessity of realising fixed assets held for the Centre's use, and

The directors/trustees are of the opinion, after careful consideration of all relevant facts, that the unrestricted reserves during the year to 31 March 2022 should not fall below £ 10,000.

Plans for future periods

On 23 March 2020 the Day Centre temporarily closed to users on the advice of the Government and the Council due to the Coronavirus (COVID-19) pandemic. At the time of closure, the impact of COVID-19 on the operation of the Day Centre was unknown.

The Day Centre re-opened for a few weeks in October 2020 thereafter it remained closed beyond 31 March 2021.

After a long period of closure, the Day Centre is re-building the number of members attending. The aim is to further increase the overall attendance, within the shortest possible time, but within a COVID safe environment.

The directors/trustees and manager will continue to monitor the attendance numbers, referrals and income from both Local Authority and independent users and to advertise the facility to appeal to more private users.

REPORT OF THE DIRECTORS TO THE MEMBERS OF

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL - CONTINUED

Plans for future periods - continued

We continue to search for ‘top up’ funding from other sources to help us through the more immediate challenging financial times ahead in 2021.

The manager continues to ensure that all staff regularly update their mandatory and other associated training including first aid, moving and handling, health and safety and basic food hygiene, to comply with the highest standards in health and social care as laid down in the Wolverhampton City Council's contract service specifications

Staff

The Board wish to commend all the staff and the team of loyal volunteers for their devoted work of caring and stimulating the people who attend the Day Centre week by week.

Honorary officers

The Company is extremely well served by Janet Reading as Treasurer.

REPORT OF THE DIRECTORS TO THE MEMBERS OF ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

Statement of directors'/trustees' responsibilities

The directors/trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2015) requires the directors/trustees to prepare financial statements for each financial year. Under that law the directors/trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required to give a true and fair view of the state of affairs of the company and of the income and expenditure of the Company for that year.

In preparing the financial statements the directors/trustees are required to:-

The directors/trustees are responsible for keeping proper accounting records that disclose, with reasonable accuracy at any time, the financial position of the company and that enable them to ensure that the financial statements comply with the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors report is prepared in accordance with both the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) and the exemptions available to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

By Order of the Board of directors/trustees and signed on its behalf by:-

Director............................................................................................................. C A Gardner St Columba's Church, Castlecroft Road, Finchfield, Wolverhampton, West Midlands, WV3 8BZ.

Date: ........................... 19 May 2021 ............................................

INDEPENDENT EXAMINER’S CHARTERED ACCOUNTANT'S REPORT

TO THE BOARD OF DIRECTORS/TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS OF ST COLUMBA'S CHURCH DAY CENTRE COMPANY NUMBER: 03112805 A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL FOR THE YEAR ENDED 31 MARCH 2021

I report on the accounts of the Company for the year ended 31 March 2021 which are set out on pages 10 to 21.

Respective Responsibilities of Directors/Trustees and Examiner/Chartered Accountant

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared, for your approval, the financial statements of the company for the year ended 31 March 2021 which comprise the Income and Expenditure Account, the Statement of Financial Activities, the Cash Flow Statement, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to me.

As a practising member firm of the Institute of Chartered Accountants in England & Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the Company's Board of Directors/Trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken solely to prepare for your approval the financial statements, and state those matters that I have agreed to state to them, as a body, in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Board of Directors/Trustees, as a body, for my work or for this report.

Basis of Independent Examiner’s/Chartered Accountant’s Report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Directors/Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent Examiner’s/Chartered Accountant’s Statement

In connection with my examination, no matter has come to my attention:

Jan G Gromadzki

Chartered Accountant

Date ............. 19 May 2021 ................

13 Wolverhampton Road, Codsall, Wolverhampton, West Midlands, WV8 1PT.

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2021

Notes 2021 2020
£ £
INCOME
 1e, 2 110,629 148,112
Expenditure 3 (122,332) (158,904)
______ _
(11,703) (10,792)
Interest & other income receivable 1f 1 1
Interest payable - -
______ ______
(DEFICIT)/SURPLUS OF INCOME OVER-
EXPENDITURE, BEING (DEFICIT)/SURPLUS
FOR THE FINANCIAL YEAR 4
£ (11,702)		 £ (10,791)
====== ======
STATEMENT OF TOTAL RECOGNISED GAINS
AND LOSSES FOR THE YEAR ENDED 31 MARCH 2021 2021
 2020
£ £
(Deficit)/surplus of income over expenditure for the year (11,702) (10,791)
______ ______
Total gains and losses recognised since last annual report £ (11,702)
 £ (10,791)
====== ======

The notes on pages 15 to 21 form part of these financial statements.

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted Restricted

Funds
Funds

£
£

Income and expenditure
Incoming resources
Grants
-
46,158

Investment income
1
-

Subscriptions & LASU lunches 4,124
-

HMRC JRS
56,008
-

Other income
4,339
-

_
__

Total incoming resources64,472
46,158

_
_

Resources expended
Direct charitable expenditure 67,729
42,664

Fund-raising & publicity
-
-

Governance costs 8,445
3,494

_


Total resources expended76,174
46,158

_


Net incoming/(outgoing)
resources before transfer(11,702)
-

Transfer between funds
1,400
(1,400)




Net incoming/(outgoing)
resources for the year
(10,302)
(1,400)

Other recognised gains
and losses
-
-

Unrealised gains on investments -
-




Net movement in funds
(10,302)
(1,400)

Balances brought forward
at 1 April 2020
10,619
32,482


___

Balances carried forward
31 March 2021
£ 317 £ 31,082

======
======
 Total Funds Total Funds
2021
2020
£
£
46,158
37,408
1
1
4,124
97,015
56,008
-
4,339
13,689
_
_
110,630 148,113
_
_
110,393
141,935
-
-
11,939
16,969
_
_
122,332
158,904
_
_
(11,702)
(10,791)
-
-
__
_
(11,702)
(10,791)
-
-
-
-


(11,702)
(10,791)
43,101
53,892

___
£ 31,399 £ 43,101
======
======

The notes on pages 15 to 21 form part of these accounts.

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2021

2021 2020
£ £
Cash (utilised)/gained
From operating activities (5,610) (3,083)
______ ______
Cash flows from investing activities
Interest income 1 1
Purchase of tangible fixed assets (62) (1,313)
______ _
Cash (used in)/provided by
investing activities (61) (1,312)
______ ______
Cash flows from financing activities

Repayment of borrowing		 - -
______ ______
Cash used in financing activities - -
______ ______
(Decrease)/increase in cash and
cash equivalents in the year (5,671) (4,395)
______ ______
Cash and cash equivalents at the
beginning of the year 41,583 45,978
______ ______
Total cash and cash equivalents
at the end of the year £ 35,912 £ 41,583
====== ======

The notes on pages 15 to 21 form part of these accounts.

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

BALANCE SHEET

AS AT 31 MARCH 2021

Notes 2021 2020
£ £
FIXED ASSETS
Tangible assets 8 13,145 20,127
______ ______
CURRENT ASSETS
Debtors 9 4,651 5,864
Cash at bank & in hand 35,912 41,583
______ ______
40,563 47,447
CREDITORS- amounts falling due
within one year 10
 (22,309) (24,473)
______ ______
NET CURRENT ASSETS 18,254 22,974
______ ______
£ 31,399 £ 43,101
====== ======
CAPITAL AND RESERVES
Deficit of income over expenditure for the year (11,702) (10,791)
Accumulated funds brought forward 43,101 53,892
______ ______
Unrestricted members' funds 317 10,619
Restricted funds 31,082 32,482
______ ______
14 £ 31,399 £ 43,101
====== ======

The accounts are prepared in accordance with the special provisions within Part 15 of the Companies Act 2006 relating to small companies.

For the financial year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 and no notice has been deposited under section 476.

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

BALANCE SHEET

AS AT 31 MARCH 2021 - CONTINUED

Directors'/trustees' responsibilities:

The directors/trustees acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its surplus or deficit for the financial year in accordance with the requirements of section 396 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015).

Approved by the Board of Directors/Trustees on:-

Date: ...................................... 19 May 2021 ......................................

Director .......................................................................................................... C A Gardner

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

1. PRINCIPAL ACCOUNTING POLICIES

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) (effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Day Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

b. Preparation of the financial statements on a going concern basis

The Day Centre reported a net cash outflow of £ 5,671 in the year to 31 March 2021. The outflow resulted principally from operating costs exceeding income. Cash of £ 62 was used on acquiring fixed assets in the year. The directors/trustees are monitoring performance and cash reserves throughout the year and adjusting prices for services when necessary. During this period of Government and Local Authority austerity funding from Wolverhampton City Council has been frozen or decreased. Action is taken as required to compensate for this loss in income by generating funds by encouraging more private elderly citizens to use the facilities and services of the Day Centre and various fund raising activities.

c. Depreciation

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is an indication that any items have suffered impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

On straight line basis

Ambulance vehicle 20 % per annum Furniture & fittings 10 % per annum Equipment 10 % per annum

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021

1. PRINCIPAL ACCOUNTING POLICIES - CONTINUED

d. Deferred taxation

Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is probable that a liability or asset will crystallise.

e. Income

Income comprises amounts received from Wolverhampton City Council, fund raising, private subscriptions, Local Authority Service Users lunches, trip income, food sales, donations, bequests and miscellaneous receipts.

Income is recognised when the Day Centre has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from Local Authority and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the Day Centre has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

f. Investment income

Investment income comprises interest receivable. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Day Centre. This is normally upon notification of the interest paid or payable by the Bank or Building Society.

g. Pension scheme arrangements

The Company contributes into two defined contribution pension schemes in respect of certain of the employees. The assets of the schemes are held separately from those of the Company in independently administered funds. The amounts of the contribution payable to the pension schemes in respect of the accounting year are charged to the income and expenditure account.

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021 - CONTINUED

2. INCOMING RESOURCES FROM ACTIVITIES TO FURTHER THE COMPANY'S OBJECTS

3.
4.		 Unrestricted
Restricted
2021
2020
£
£
£
£
Wolverhampton City Council
- Revenue for services
-
46,158
46,158 37,408
- Capital grant
-
-
- -
HMRC JRS
56,008
-
56,008
Columba's Ambulance Charity
-
-
- -
Subscriptions & LASU lunches
4,124
-
4,124 97,015
Trip income
-
-
- 112
Food sales
-
-
- 709
Donations
2,460
-
2,460 11,430
Bequests
1,612
-
1,612
50
Fund raising and miscellaneous
267
-
267 1,388
_
__
_ _____
£ 64,471 £ 46,158 £ 110,629 £ 148,112
======= ====== ======= =======
EXPENDITURE
2021 2020
£
£
Administrative expenses
£ 122,332 £158,904
======= ======
2021 2020
(DEFICIT)/SURPLUS OF INCOME OVER£ £
EXPENDITURE FOR THE YEAR
This is stated after charging:-
Hire of equipment
-
-
Professional fees
2,112 2,084
Depreciation of tangible fixed assets
7,044 7,044
===== =====

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021 - CONTINUED


5.		 2021 2020
STAFF COSTS AND NUMBERS
£ £
Salaries
88,200
99,180
Social Security costs
-
2,414
Redundancy costs
-
-
Pension costs
16,680 22,329
_
_
£ 104,880
£ 123,923

The average number of salaried employees during the year, calculated on the basis of full time equivalents was as follows

2021 2020 No No 7 7

Key management personnel is restricted to that of the directors/trustees and the Day Centre manager.


6.
DIRECTORS'/TRUSTEES'EMOLUMENTS
Fees

=		 2021 2020
£ £
£ Nil
£ Nil
====
====		 2020

7. TAXATION

Due to the charitable status of the Company and the activities in which it is involved no liability to United Kingdom corporation tax arises.

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021 - CONTINUED

8. TANGIBLE ASSETS

Furniture
Ambulance
and
vehicle
fittings
Cost
£
£
As at 1 April 2020
46,220
21,256
Additions
-
-
Disposals
(-)
(400)
__
_
As at 31 March 2021
46,220
20,856


Depreciation
As at 1 April 2020
31,220
18,401
Charge for the year
6,244
400
Eliminated on disposals (-)
(400)


As at 31 March 2021
37,464
18,401

___
Net Book Values
As at 31 March 2021 £ 8,756
£ 2,455

=====
=====
As at 31 March 2020 £ 15,000
£ 2,855

=====
=====		 Equipment
Total
£
£
24,351
91,827
62
62
(400)
(800)
__
_
24,013
91,089


22,079
71,700
400
7,044
(400)
(800)


22,079
77,944

___
£ 1,934 £ 13,145
=====
=====
£ 2,272
£ 20,127
=====
=====

The ambulance vehicle is subject to a lien by Wolves Community Fund to ensure that it is used for the purpose that it was acquired.

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021 - CONTINUED

9.
10.		 DEBTORS


Debtor - Wolverhampton City Council

Other debtors and prepayments

_
£
=
CREDITORS - amounts falling due

within one year

Other creditors

Accruals


£
=		 2021
£
2,587
2,064
_ _
4,651 £
===== =
2021
£
21,167
1,142
____
22,309 £
=====		 2020
£
821
5,043
_
5,864
=====
2020
£
23,337
1,136
____
24,473
======

11. DEFERRED TAXATION

The full potential liability in respect of deferred taxation at 31 March 2021 was £ Nil (2020 - £ Nil).

12. CALLED UP SHARE CAPITAL AND LEGAL STATUS

The Company was incorporated as a private company limited by guarantee without share Capital. As such there is neither allotted or called up share capital. In the event of a winding up of the company each member is liable to contribute £1. At 31 March 2021 there were 25 members (2020 – 25).

13. GENERAL INFORMATION

St Columba’s Church Day Centre is a private company limited by guarantee without share capital and incorporated in England. It is also a registered charity with The Charities Commission. Its registered office is St Columba’s Church, Castlecroft Road, Finchfield, Wolverhampton, West Midlands, WV3 8BZ.

The financial statements are presented in United Kingdom Pounds Sterling, which is the functional currency of the company.

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2021 - CONTINUED

14.
 RECONCILIATION OF MOVEMENTS IN FUNDS
2021
2020
£ £
(Deficit)/surplus of income over expenditure
for the year (11,702) (10,791)
Opening funds
43,101
53,892
__
_
Unrestricted members' funds
317
10,619
Restricted funds - Wolverhampton City Council - -
- Ambulance Fund 31,082
32,482

___
Total funds
£ 31,399 £ 43,101
====== ======

The Ambulance fund has been received on the basis that it is to be used solely for the purpose of acquiring an ambulance or similar vehicle when it becomes necessary to replace the existing vehicle used by the Day Centre. In the event that the Day Centre ceases it's activities then the funds, if any remaining, are to be transferred to St Columba's Church so as to be put to use for similar purpose.

15.

PENSIONS

The Company contributes into two defined contribution schemes in respect of certain of its employees. The total cost for the year was £ 16,680 (2020 - £ 22,329).

A valuation of the West Midlands Pension Fund was carried out at 31 March 2019. It's assets and liabilities were considered and an appropriate employee and employer's contribution was assessed for the next three years. The directors/trustees consider that the fund is solvent to the degree that they do not feel it warrants the additional and dis-proportionate expenditure involved in obtaining further detail relevant to Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2015) disclosures. The situation will be reviewed on an annual basis.

16. CAPITAL COMMITMENTS

Capital commitments authorised and contracted for by the directors/trustees at 31 March 2021 amounted to £ Nil (2020 - £ Nil).

17. CONTINGENT LIABILITIES

There were no contingent liabilities at 31 March 2021 (2020 - £ Nil).

Page A.

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

2021 2020
£
£		 £
 £
INCOME
Wolverhampton City Council
- Revenue for services 46,158 37,408
- Capital grant - -
HMRC – Job Retention Scheme 56,008 -
Private subscriptions 3,567 89,034
Local Authority Service Users lunches 557 7,981
Trip income - 112
Food sales - 709
Donations 2,460 11,430
Gentlemens’ Night Out - £ 1,000;
S Worsley - £ 570;
D Mukesh re M Patel - £ 500
Moreton Pub - £ 150; J Jones - £ 100;
M Malcolm - £ 20; Other - £ 120.)
(2020 – Scope - £ 5,000; Gentlemens’ Night
Out - £ 1,000; Baron Davenport Trust - £ 1,200;
Greggs Foundation - £ 1,000; Bob Goodall - £ 1,000;
Cole Trust - £ 1,000; John Cook - £ 300;
Nationwide Building Society - £ 230;
S Worsey - £ 225; Ade Perks - £ 125;
C Cresswell - £ 100; Thelma Jones - £ 100;
Friends Together - £ 50; Phil Metcalfe - £ 40;
Bev Richards - £ 30; Other - £ 30.)
Bequests
(2021 Lee Martin - £ 865; Meg Turner - £ 747)
(2020 – Geoff Peters - £ 50) 1,612 50
Fund raising & miscellaneous 267 1,388
______ ______
110,629 148,112
ADMINISTRATIVE EXPENSES (122,332) (158,904 )
_ _
(11,703) (10,792)
OTHER INCOME
Bank interest received 1 -
Building Society interest received - 1
_____ _____
1 1
INTEREST PAYABLE
Bank - -
______ _
(DEFICIT)/SURPLUS OF INCOME OVER
EXPENDITURE IN THE YEAR £ (11,702)
 £ (10,791)
======
 =======

Page B.

ST COLUMBA'S CHURCH DAY CENTRE

COMPANY NUMBER: 03112805

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

SCHEDULE OF ADMINISTRATIVE EXPENSES

FOR THE YEAR ENDED 31 MARCH 2021

2021
£
£
£
DIRECTORS'REMUNERATION
-

ESTABLISHMENT EXPENSES
Light and heat
1,043
2,386
Insurances
1,400
1,431
_

2,443
ADMINISTRATIVE EXPENSES
Salaries and National Insurance
88,200
101,594
Pension scheme contributions
16,680
22,329
Redundancy costs
-
-
Meal costs
106
8,190
Consumables & PPE
375
558
Class fees
-
740
Craft materials
-
144
Telephone & internet costs
910
1,056
Information technology costs
340
563
Printing, stationery & postage
215
605
Advertising costs
200
753
Repairs & renewals
337
1,270
Professional fees
2,112
2,084
Accountant's remuneration
1,170
1,158
Training costs
-
793
Bank charges
235
833
Travelling costs
1,618
3,285
Criminal Record Bureau checks
-
283
Subscriptions
158
164
Sundry expenses
43
216
Trip & entertainment expenses
-
1,250
Promotion costs
-
-
Cleaning & laundry
146
175
Loss on disposal of assets
-
-
Depreciation
7,044
7,044

_
119,889
____
£ 122,332

=======		 2020
£
-
3,817
155,087
_
£ 158,904
=======