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2023-03-31-accounts

ST COLUMBA'S CHURCH DAY CENTRE

A PRIVATE COMPANY LIMITED BY GUARANTEE WITHOUT SHARE CAPITAL

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2023

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 2023.

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
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 2023 was 23 (2022 - 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 2023 are listed on page 1. At the Annual General Meeting held on 14 July 2022 Rev C W Miller and Mrs A Mably retired as directors/trustees. Mrs A Mably was 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 six 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 further notice 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 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:

Volunteers from St Columba's Church and the wider community make contributions to the Day Centre.

Achievements and Performance

The operation of the Day Centre during the year to 31 March 2023 continued to be impacted by the Coronavirus (COVID – 19) pandemic. The Day Centre is open four days a week (Monday and Wednesday to Friday).

There are 33 independent users taking up 57 places and 18 service users on the Social Services list taking up 34 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 26 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 £ 24,927 (2022 surplus £ 10,850). 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 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

(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 2024 should not fall below £ 30,000.

Plans for future periods

The attendance numbers per week remained at around 60 during the year to 31 March 2023 for a four day opening. The four day opening impacts financially on staff as they are only paid for the days when the Centre is open. It remains the aim of the Directors to have a five day opening. However the attendance numbers need to cover the operating costs of five day opening.

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.

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 for their devoted work of caring and stimulating the people who attend the Day Centre week by week. In November 2022 a care assistant was appointed on a part time basis.

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: ........................... 24 May 2023 ............................................

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 2023

I report on the accounts of the Company for the year ended 31 March 2023 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 2023 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 ............. 24 May 2023 ................

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 2023

Notes 2023 2022
£ £
INCOME
 1e, 2 147,939 131,523
Expenditure 3 (123,020) (120,674)
______ _
24,919 10,849
Interest & other income receivable 1f 8 1
Interest payable - -
______ ______
SURPLUS/(DEFICIT) OF INCOME OVER-
EXPENDITURE, BEING SURPLUS/(DEFICIT)
FOR THE FINANCIAL YEAR 4
£ 24,927		 £ 10,850
====== ======
STATEMENT OF TOTAL RECOGNISED GAINS
AND LOSSES FOR THE YEAR ENDED 31 MARCH 2023 2023
 2022
£ £
Surplus/(Deficit) of income over expenditure for the year 24,927 10,850
______ ______
Total gains and losses recognised since last annual report £ 24,927
 £ 10,850
====== ======

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 2023

Unrestricted Restricted

Funds
Funds

£
£

Income and expenditure
Incoming resources
Grants
1,156
40,664

Investment income
8
-

Subscriptions & LASU lunches 98,565
-

HMRC JRS
- -

Other income
7,554
-

_
__

Total incoming resources107,283
40,664

_
_

Resources expended
Direct charitable expenditure 71,737
38,728

Fund-raising & publicity
-
-

Governance costs 10,619
1,936

_


Total resources expended82,356
40,664

_


Net incoming/(outgoing)
resources before transfer24,927
-

Transfer between funds
-
-




Net incoming/(outgoing)
resources for the year
24,927
-

Other recognised gains
and losses
-
-

Unrealised gains on investments -
-




Net movement in funds
24,927
-

Balances brought forward
at 1 April 2022
11,167
31,082


___

Balances carried forward
31 March 2023
£ 36,094 £ 31,082

======
======
 Total Funds Total Funds
2023
2022
£
£
41,820
38,498
8
1
98,565
61,175
-
17,204
7,554
14,646
_
_
147,947 131,524
_
_
110,465
108,270
-
-
12,555
12,404
_
_
123,020
120,674
_
_
24,927
10,850
-
-
__
_
24,927
10,850
-
-
-
-


24,927
10,850
42,249
31,399

___
£ 67,176 £ 42,249
======
======

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 2023

2023 2022
£ £
Cash gained/(utilised)
From operating activities 23,579 13,713
______ ______
Cash flows from investing activities
Interest income 8 1
Purchase of tangible fixed assets (114) (609)
______ _
Cash (used in)/provided by
investing activities (106) (608)
______ ______
Cash flows from financing activities

Repayment of borrowing		 - -
______ ______
Cash used in financing activities - -
______ ______
Increase/(decrease) in cash and
cash equivalents in the year 23,473 13,105
______ ______
Cash and cash equivalents at the
beginning of the year 49,017 35,912
______ ______
Total cash and cash equivalents
at the end of the year £ 72,490 £ 49,017
====== ======

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 2023

Notes 2023 2022
£ £
FIXED ASSETS
Tangible assets 8 5,068 6,754
______ ______
CURRENT ASSETS
Debtors 9 13,205 8,747
Cash at bank & in hand 72,490 49,017
______ ______
85,695 57,764
CREDITORS- amounts falling due
within one year 10
 (23,587) (22,269)
______ ______
NET CURRENT ASSETS 62,108 35,495
______ ______
£ 67,176 £ 42,249
====== ======
CAPITAL AND RESERVES
Surplus/(Deficit) of income over expenditure for the year 24,927 10,850
Accumulated funds brought forward 42,249 31,399
______ ______
Unrestricted members' funds 36,094 11,167
Restricted funds 31,082 31,082
______ ______
14 £ 67,176 £ 42,249
====== ======

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 2023 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 2023 - 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: ...................................... 24 May 2023 ......................................

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 2023

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 £ 23,473 in the year to 31 March 2023. The inflow resulted principally from operating income exceeding costs. Cash of £ 114 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 2023

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.

The Company contributes into two 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 2023 - CONTINUED

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



3.
4.		 Unrestricted
Restricted
2023
2022
£
£
£
£
Wolverhampton City Council
- Revenue for services
-
40,664
40,664 23,156
- Capital grant
-
-
- -
- Covid grants
-
-
- 13,342
- Ward Fund grant
-
-
- 2,000
- Work Force grant
1,156
-
1,156 -
HMRC JRS
-
-
-
17,204
Columba's Ambulance Charity
-
-
- -
Subscriptions & LASU lunches
98,565
-
98,565 61,175
Trip income
-
-
- -
Food sales
119
-
119 -
Donations
6,004
-
6,004 13,620
Bequests
635
-
635
300
Fund raising and miscellaneous
796
-
796 726
_
__
_ _____
£ 107,275 £ 40,664 £ 147,939 £ 131,523
======= ====== ======= =======
EXPENDITURE
2023 2022
£
£
Administrative expenses
£ 123,020 £120,674
======= ======
2023 2022
SURPLUS/(DEFICIT) OF INCOME OVER£ £
EXPENDITURE FOR THE YEAR
This is stated after charging:-
Hire of equipment
-
-
Professional fees
1,818 2,254
Depreciation of tangible fixed assets
1,800 7,000
===== =====

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 2023 - CONTINUED


5.		 2023
STAFF COSTS AND NUMBERS
£
Salaries
86,237

Social Security costs
-

Redundancy costs
-

Pension costs
14,918
_

£ 101,155
£		 2022
£
83,192
-
-
15,099
______
98,291

The average number of salaried employees during the year, calculated on the basis of full time equivalents was as follows 2023 2022 No No 8 7

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


6.
DIRECTORS'/TRUSTEES'EMOLUMENTS
Fees

=		 2023 2022
£ £
£ Nil
£ Nil
====
====		 2022

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 2023 - CONTINUED

8. TANGIBLE ASSETS

Furniture
Ambulance
and
vehicle
fittings
Cost
£
£
As at 1 April 2022
46,220
20,456
Additions
-
114
Disposals
(-)
(400)
__
_
As at 31 March 2023
46,220
20,170


Depreciation
As at 1 April 2022
43,664
18,401
Charge for the year
1,000
400
Eliminated on disposals (-)
(400)


As at 31 March 2023
44,664
18,401

___
Net Book Values
As at 31 March 2023 £ 1,556
£ 1,769

=====
=====
As at 31 March 2022 £ 2,556
£ 2,055

=====
=====		 Equipment
Total
£
£
24,222
90,898
-
114
(400)
(800)
__
_
23,822
90,212


22,079
84,144
400
1,800
(400)
(800)


22,079
85,144

___
£ 1,743 £ 5,068
=====
=====
£ 2,143
£ 6,754
=====
=====

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 2023 - CONTINUED

9.
10.		 DEBTORS
2023
£
Debtor - Wolverhampton City Council
2,179
Other debtors and prepayments
11,026
_
£ 13,205 £
====== =
CREDITORS - amounts falling due
2023
within one year
£
Other creditors
21,241
Accruals
2,346
____
£ 23,587 £
======		 2022
£
5,746
3,001
_
8,747
=====
2022
£
21,113
1,156
____
22,269
======

11. DEFERRED TAXATION

The full potential liability in respect of deferred taxation at 31 March 2023 was £ Nil (2022 - £ 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 2023 there were 23 members (2022 – 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 2023 - CONTINUED

14.
 RECONCILIATION OF MOVEMENTS IN FUNDS
2023

£
Surplus/(deficit) of income over expenditure
for the year 24,927
Opening funds
42,249

__

Unrestricted members' funds
36,094

Restricted funds - Wolverhampton City Council -
- Ambulance Fund 31,082

____

Total funds
£ 67,176 £
====== =		 2022
£
10,850
31,399
__
11,167
-
31,082
____
42,249
=====

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 schemes in respect of certain of its employees. The total cost for the year was £ 14,918 (2022 - £ 15,099).

A valuation of the West Midlands Pension Fund was carried out at 31 March 2022. 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 2023 amounted to £ Nil (2022 - £ Nil).

17. CONTINGENT LIABILITIES

There were no contingent liabilities at 31 March 2023 (2022 - £ 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 2023

2023
2022
£
£
£
 £
INCOME
Wolverhampton City Council
- Revenue for services 40,664 23,156
- Covid grants - 13,342
- Ward Fund grant 2,000
- Work Force grant 1,156 -
HMRC – Job Retention Scheme - 17,204
Private subscriptions 88,594 56,398
Local Authority Service Users lunches 9,971 4,777
Food sales 119 -
Donations 6,004 13,620
(2023 – Ken Patel - £ 1,200
Gentlemens’ Night Out - £ 1,000;
James Beattie - £ 1,000; Jenny Evans - £ 731;
S Garfoot - £ 500; Gift Aid - £ 538;
S Worsey - £ 347;
Wolverhampton Wheelers - £ 280;
Friends Together - £ 250;
Sentinel Trust - £ 100; Other - £ 58.)
(2022 Scope - £ 4,702;
Gentlemens’ Night out - £ 2,000;
Friends of Abbeyfields - £ 1,054;
Rotary - £ 1,200; B Goodall - £ 1,000;
Just Giving - £ 978; S Worsey - £ 565;
Christchurch Good Shepherd - £ 500;
H Storey - £ £ 500; Gift Aid - £ 275;
R Cox - £ 200; Other each under £ 140 - £ 646.)
Bequests
(2023 – Tony Griffiths - £ 421, Jeavons - £ 214) -
(2022 M O’Hara - £ 300) 635 300
Fund raising & miscellaneous 796 726
______ ______
147,939 131,523
ADMINISTRATIVE EXPENSES (123,020) (120,674)
_ _
24,919 10,849
OTHER INCOME
Bank & Building Society interest received 8 1
INTEREST PAYABLE
Bank - -
______ _
SURPLUS/(DEFICIT) OF INCOME OVER
EXPENDITURE IN THE YEAR £ 24,927
 £ 10,850
======
 =======

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 2023

2023
£
£
£
DIRECTORS'REMUNERATION
-

ESTABLISHMENT EXPENSES
Light and heat
1,507
1,137
Insurances
1,455
1,419
_

2,962
ADMINISTRATIVE EXPENSES
Salaries and National Insurance
86,237
83,192
Pension scheme contributions
14,918
15,099
Redundancy costs
-
-
Meal costs
4,813
2,523
Consumables & PPE
444
494
Class fees
-
-
Craft materials
-
-
Telephone & internet costs
911
953
Information technology costs
340
315
Printing, stationery & postage
456
361
Advertising costs
-
-
Repairs & renewals
242
429
Professional fees
1,818
2,254
Accountant's remuneration
1,190
1,180
Training costs
255
-
Bank charges
459
409
Travelling costs
5,437
3,378
Criminal Record Bureau checks
13
-
Subscriptions
159
159
Sundry expenses
84
72
Trip & entertainment expenses
300
300
Promotion costs
-
-
Cleaning & laundry
182
-
Loss on disposal of assets
-
-
Depreciation
1,800
7,000

_
120,058
____
£ 123,020

=======		 2022
£
-
2,556
118,118
_
£ 120,674
=======