OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

ST COLUMBA'S CHURCH DAY CENTRE

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2022

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 2022.

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 2022 was 25 (2021 - 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 2022 are listed on page 1. At the Annual General Meeting held on 15 July 2021 Mr L Turner, Mr M Harper and Mrs I Archibald retired as directors/trustees but were all 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 Wolverhampton City Council (the Council). The current agreement was extended until 30 September 2021 and remains in place until a consultation on Adult Social Care re-design is undertaken by the Council. 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. The Local Authority raised the price paid per place from £ 24.15 to £ 27.90 on 1 April 2022.

The agreement of the The Local Authority to increase the price paid does not match the true cost of providing the place and remains an ongoing concern for the Directors and Manager of the Day Centre. Increases in the national minimum wage must be matched by an appropriate increase in payments for the service by its users and by The Local Authority where they fund places for clients referred by them.

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 2022 continued to be impacted by the Coronavirus (COVID – 19) pandemic. The Day Centre had re-opened on 12 April 2021 for three days (Monday, Wednesday and Friday) per week. Staff continued to be on flexible furlough until 30 September 2021. The Day Centre opened for a further day (Thursdays) initially with three members attending.

As confidence in the community continues to grow there are now 33 independent users taking up 56 places and 16 service users on the Social Services list taking up 30 places. Of those attending the Centre there are 14 individuals who would not be able to stay in their own homes without the support of the Day Centre. A further 23 individuals come to the Day Centre to give carers much needed respite.

Each day a main meal is provided, also beverages and other light refreshments to those attending. A programme of activities designed to reflect the needs and interests of each day’s participants is followed.

The Manager and all her staff continue to maintain a high level of care and support for our users. They are to be commended for their work and their commitment to the Day Centre and its clientele and we thank them most sincerely.

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 surplus of income over expenditure for the year, at the Day Centre, was £ 10,850 (2021 deficit £ 11,702). 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:-

(b) to cover administration fund-raising and support costs without which the Centre could not function.

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

(b) to cover one years administration fund raising and support costs.

The directors/trustees are of the opinion, after careful consideration of all relevant facts, that the unrestricted reserves during the year to 31 March 2023 should not fall below £ 10,000.

Plans for future periods

The weekly attendance numbers increased during the year from 22 in April 2021 to over 60 in March 2022. The Day Centre opened initially for three days each week (Monday, Wednesday and Friday) and in October opened on Thursdays. Attendance has been slow to increase on the Thursday. The four day opening has a severe financial impact on staff as they are only paid for the days the Centre is open. The Directors would like to see the attendance at a level where five day opening covers operating costs and is sustainable. The main aims is to re-build numbers attending.

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 independent users. In June 2021 one member of staff resigned and the Directors and the manager are considering how best to manage the vacancy.

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

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

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: ........................... 25 May 2022 ............................................

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 2022

I report on the accounts of the Company for the year ended 31 March 2022 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 2022 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 ............. 25 May 2022 ................

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 2022

Notes 2022 2021
£ £
INCOME
 1e, 2 131,523 110,629
Expenditure 3 (120,674) (122,332)
______ _
10,849 (11,703)
Interest & other income receivable 1f 1 1
Interest payable - -
______ ______
SURPLUS/(DEFICIT) OF INCOME OVER-
EXPENDITURE, BEING SURPLUS/(DEFICIT)
FOR THE FINANCIAL YEAR 4
£ 10,850		 £ (11,702)
====== ======
STATEMENT OF TOTAL RECOGNISED GAINS
AND LOSSES FOR THE YEAR ENDED 31 MARCH 2022 2022
 2021
£ £
Surplus/(Deficit) of income over expenditure for the year 10,850 (11,702)
______ ______
Total gains and losses recognised since last annual report £ 10,850
 £ (11,702)
====== ======

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 2022

Unrestricted Restricted

Funds
Funds

£
£

Income and expenditure
Incoming resources
Grants
15,342
23,156

Investment income
1
-

Subscriptions & LASU lunches 61,175
-

HMRC JRS
17,204
-

Other income
14,646
-

_
__

Total incoming resources108,368
23,156

_
_

Resources expended
Direct charitable expenditure 86,958
21,312

Fund-raising & publicity
-
-

Governance costs 10,560
1,844

_


Total resources expended97,518
23,156

_


Net incoming/(outgoing)
resources before transfer10,850
-

Transfer between funds
-
-




Net incoming/(outgoing)
resources for the year
10,850
-

Other recognised gains
and losses
-
-

Unrealised gains on investments -
-




Net movement in funds
10,850
-

Balances brought forward
at 1 April 2021
317
31,082


___

Balances carried forward
31 March 2022
£ 11,167 £ 31,082

======
======
 Total Funds Total Funds
2022
2021
£
£
38,498
46,158
1
1
61,175
4,124
17,204
56,008
14,646
4,339
_
_
131,524 110,630
_
_
108,270
110,393
-
-
12,404
11,939
_
_
120,674
122,332
_
_
10,850
(11,702)
-
-
__
_
10,850
(11,702)
-
-
-
-


10,850
(11,702)
31,399
43,101

___
£ 42,249 £ 31,399
======
======

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 2022

2022 2021
£ £
Cash gained/(utilised)
From operating activities 13,713 (5,610)
______ ______
Cash flows from investing activities
Interest income 1 1
Purchase of tangible fixed assets (609) (62)
______ _
Cash (used in)/provided by
investing activities (608) (61)
______ ______
Cash flows from financing activities

Repayment of borrowing		 - -
______ ______
Cash used in financing activities - -
______ ______
Increase/(decrease) in cash and
cash equivalents in the year 13,105 (5,671)
______ ______
Cash and cash equivalents at the
beginning of the year 35,912 41,583
______ ______
Total cash and cash equivalents
at the end of the year £ 49,017 £ 35,912
====== ======

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 2022

Notes 2022 2021
£ £
FIXED ASSETS
Tangible assets 8 6,754 13,145
______ ______
CURRENT ASSETS
Debtors 9 8,747 4,651
Cash at bank & in hand 49,017 35,912
______ ______
57,764 40,563
CREDITORS- amounts falling due
within one year 10
 (22,269) (22,309)
______ ______
NET CURRENT ASSETS 35,495 18,254
______ ______
£ 42,249 £ 31,399
====== ======
CAPITAL AND RESERVES
Surplus/(Deficit) of income over expenditure for the year 10,850 (11,702)
Accumulated funds brought forward 31,399 43,101
______ ______
Unrestricted members' funds 11,167 317
Restricted funds 31,082 31,082
______ ______
14 £ 42,249 £ 31,399
====== ======

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 2022 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 2022 - 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: ...................................... 25 May 2022 ......................................

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 2022

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 inflow of £ 13,105 in the year to 31 March 2022. The inflow resulted principally from operating income exceeding costs. Cash of £ 609 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 2022

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 2022 - CONTINUED

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


3.
4.		 Unrestricted
Restricted
2022
2021
£
£
£
£
Wolverhampton City Council
- Revenue for services
-
23,156
23,156 46,158
- Capital grant
-
-
- -
- Covid grants
13,342
-
13,342 -
- Ward Fund grant
2,000
-
2,000
HMRC JRS
17,204
-
17,204
56,008
Columba's Ambulance Charity
-
-
- -
Subscriptions & LASU lunches
61,175
-
61,175 4,124
Trip income
-
-
- -
Food sales
-
-
- -
Donations
13,620
-
13,620 2,460
Bequests
300
-
300
1,612
Fund raising and miscellaneous
726
-
726 267
_
__
_ _____
£ 108,367 £ 23,156 £ 131,523 £ 110,629
======= ====== ======= =======
EXPENDITURE
2022 2021
£
£
Administrative expenses
£ 120,674 £122,332
======= ======
2022 2021
SURPLUS/(DEFICIT) OF INCOME OVER£ £
EXPENDITURE FOR THE YEAR
This is stated after charging:-
Hire of equipment
-
-
Professional fees
2,254 2,112
Depreciation of tangible fixed assets
7,000 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 2022 - CONTINUED


5.		 2022 2021
STAFF COSTS AND NUMBERS
£ £
Salaries
83,192
88,200
Social Security costs
-
-
Redundancy costs
-
-
Pension costs
15,099 16,680
_
_
£ 98,291
£ 104,880

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

2022 2021 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

=		 2022 2021
£ £
£ Nil
£ Nil
====
====		 2021

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 2022 - CONTINUED

8. TANGIBLE ASSETS

Furniture
Ambulance
and
vehicle
fittings
Cost
£
£
As at 1 April 2021
46,220
20,856
Additions
-
-
Disposals
(-)
(400)
__
_
As at 31 March 2022
46,220
20,456


Depreciation
As at 1 April 2021
37,464
18,401
Charge for the year
6,200
400
Eliminated on disposals (-)
(400)


As at 31 March 2022
43,664
18,401

___
Net Book Values
As at 31 March 2022 £ 2,556
£ 2,055

=====
=====
As at 31 March 2021 £ 8,756
£ 2,455

=====
=====		 Equipment
Total
£
£
24,013
91,089
609
609
(400)
(800)
__
_
24,222
90,898


22,079
77,944
400
7,000
(400)
(800)


22,079
84,144

___
£ 2,143 £ 6,754
=====
=====
£ 1,934
£ 13,145
=====
=====

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 2022 - CONTINUED

9.
10.		 DEBTORS


Debtor - Wolverhampton City Council

Other debtors and prepayments

_
£
=
CREDITORS - amounts falling due

within one year

Other creditors

Accruals


£
=		 2022
£
5,746
3,001
_ _
8,747 £
===== =
2022
£
21,113
1,156
____
22,269 £
=====		 2021
£
2,587
2,064
_
4,651
=====
2021
£
21,167
1,142
____
22,309
======

11. DEFERRED TAXATION

The full potential liability in respect of deferred taxation at 31 March 2022 was £ Nil (2021 - £ 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 2022 there were 25 members (2021 – 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 2022 - CONTINUED

14.
 RECONCILIATION OF MOVEMENTS IN FUNDS
2022
2021
£ £
Surplus/(deficit) of income over expenditure
for the year 10,850 (11,702)
Opening funds
31,399
43,101
__
_
Unrestricted members' funds
11,167
317
Restricted funds - Wolverhampton City Council - -
- Ambulance Fund 31,082
31,082

___
Total funds
£ 42,249 £ 31,399
====== ======

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 £ 15,099 (2021 - £ 16,680).

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 2022 amounted to £ Nil (2021 - £ Nil).

17. CONTINGENT LIABILITIES

There were no contingent liabilities at 31 March 2022 (2021 - £ 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 2022

2022
2021
£
£
£
 £
INCOME
Wolverhampton City Council
- Revenue for services 23,156 46,158
- Covid grants 13,342 -
- Ward Fund grant 2,000 -
HMRC – Job Retention Scheme 17,204 56,008
Private subscriptions 56,398 3,567
Local Authority Service Users lunches 4,777 557
Trip income - -
Food sales - -
Donations 13,620 2,460
Scope - £ 4,702;
Gentlemens’ Night out - £ 2,000;
Friends of Abbeyfields - £ 1,054;
Rotary - £ 1,200; B Goodall - £ 1,000;
Just Giving - £ 978; S Worsley - £ 565;
Christchurch Good Shepherd - £ 500;
H Storey - £ £ 500; Gift Aid - £ 275;
R Cox - £ 200;
Other each under £ 140 - £ 646
(2021 -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.)
Bequests
(2022 – M O’Hara - £ 300)
(2021 Lee Martin - £ 865; Meg Turner - £ 747 300 1,612
Fund raising & miscellaneous 726 267
______ ______
131,523 110,629
ADMINISTRATIVE EXPENSES (120,674) (122,332)
_ _
10,849 (11,703)
OTHER INCOME
Bank interest received - 1
Building Society interest received 1 -
_____ _____
1 1
INTEREST PAYABLE
Bank - -
______ _
SURPLUS/(DEFICIT) OF INCOME OVER
EXPENDITURE IN THE YEAR £ 10,850
 £ (11,702)
======
 =======

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 2022

2022
£
£
£
DIRECTORS'REMUNERATION
-

ESTABLISHMENT EXPENSES
Light and heat
1,137
1,043
Insurances
1,419
1,400
_

2,556
ADMINISTRATIVE EXPENSES
Salaries and National Insurance
83,192
88,200
Pension scheme contributions
15,099
16,680
Redundancy costs
-
-
Meal costs
2,523
106
Consumables & PPE
494
375
Class fees
-
-
Craft materials
-
-
Telephone & internet costs
953
910
Information technology costs
315
340
Printing, stationery & postage
361
215
Advertising costs
-
200
Repairs & renewals
429
337
Professional fees
2,254
2,112
Accountant's remuneration
1,180
1,170
Training costs
-
-
Bank charges
409
235
Travelling costs
3,378
1,618
Criminal Record Bureau checks
-
-
Subscriptions
159
158
Sundry expenses
72
43
Trip & entertainment expenses
300
-
Promotion costs
-
-
Cleaning & laundry
-
146
Loss on disposal of assets
-
-
Depreciation
7,000
7,044

_
118,118
____
£ 120,674

=======		 2021
£
-
2,443
119,889
_
£ 122,332
=======