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2020-12-31-accounts

Company Number: 03559818

THE ST. MARYS MILLENNIUM CENTRE LIVERPOOL LIMITED

(A company limited by guarantee)

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Company Number: 03559818

THE ST. MARYS MILLENNIUM CENTRE LIVERPOOL LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Page
Legal and Administrative Information 1
Trustees’ Report 2-3
Independent Examiner’s Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes forming part of the Financial Statements 7-9
Detailed Income and Expenditure Account 10

OUR VISION:

To be recognised as a centre of excellence through generating funds that will contribute to developing the organisation which directly support and enhance our clients and community groups when using the centre.

FORWARD BY CHAIR:

May I first of all, welcome you to this Annual Report and Financial Statements of the Trustees for the year ending 31[st] December 2020. This is my second report since I was appointed Chair of Trustees.

The year started well, but developed into an unprecedented and challenging year due the COVID worldwide pandemic, resulting in two national lockdowns and a third due to start in the 2021 new year.

The lockdowns have had a profound impact on our operations resulting in a considerable loss of income. Fortunately, due to prudent financial management over many years and being able to utilise the government’s furlough scheme, we were pleased to be able to support our staff during the lockdown periods and cover our standard ongoing maintenance costs using our reserves. However, we recognise strenuous efforts will be required in the future to re- build our operations when the government restrictions are lifted.

Thanks must go to Rob Wood, Centre Manager and his team. It is their commitment and dedication, on a daily basis, which has ensured the Centre operates smoothly and a welcoming environment is provided for our user groups. It’s important to mention staff had the additional responsibility of making sure the Centre remained at all times a COVID free safe environment for our users.

Finally, I would like to thank my fellow Trustee colleagues for both their support and contribution during the year. However, a special thanks must go to Mark Powell our Treasurer. Mark was due to transfer responsibility at the end of the 2020 year, but unfortunately due to the national lockdown restrictions it was not possible to facilitate the proposed transfer of duty and we our indebted to Mark for continuing in the Treasury role. We now hope to make the changes during the summer of 2021 and before the next AGM which is due in September.

With the third lockdown on the horizon, it is rather difficult to predict how our future operations will develop and the potential for a rapid recovery. Nevertheless, we will ensure plans are in place to ‘hit-the-ground-running’ and drive our operations forward when we are allowed to fully reopen the centre.

David Blythe

Chair of Trustees

23 September 2021

Company Number: 03559818

THE ST. MARYS MILLENNIUM CENTRE LIVERPOOL LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2020

Page 1

TRUSTEES: B Gibson
S E Carroll
M H Powell
A Willdridge
A G Grocott
C McDermott
D F Blythe
R W Williams
D V Thomas
J Ashton
C Robinson
N Zhao
SECRETARY:
C McDermott
REGISTERED OFFICE: Meadow Lane
West Derby
Liverpool
Merseyside
L12 5EA
COMPANY NUMBER: 03559818 (England and Wales)
CHARITY NUMBER: 1071799 (England and Wales)
BANKERS: Lloyds Bank PLC
88-94 Church Street
Liverpool
Merseyside
L1 3HD
INDEPENDENT EXAMINER: D S Glover FCA
John Kerr - Chartered Accountants
375 Eaton Road
West Derby
Liverpool
Merseyside
L12 2AH

Company Number: 03559818

THE ST. MARYS MILLENNIUM CENTRE LIVERPOOL LIMITED

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

Page 2

The trustees, who are the directors for the purpose of company law, present their annual trustees’ report together with the financial statements of the charitable company for the year ended 31 December 2020 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. The legal and administrative information set out on page 1 forms part of this report.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and the 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) issued in October 2019.

Our purposes and activities, achievements and performance

The purposes of the charity are to provide a community centre for the benefit of the Community in West Derby and the surrounding neighbourhood in the City of Liverpool and the County of Merseyside, without distinction of political or other opinions by associating together the community and the local authorities, voluntary and other organisations in a common effort to advance the education of the said community and provide facilities for recreation or other leisure time activities and to maintain and manage the facilities.

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’. Affordability and access to our facilities is important to us and is reflected in our pricing policy.

The worldwide COVID pandemic presented the charity with some challenging situations, which had a profound impact on our finances due to the forced government closures of the Centre. We have continually monitored the situation and tried to maximise the use of the Centre during the periods we were allowed to open.

Despite the difficulties we encountered throughout the year, positive changes continued to be made to the day to day running of the Centre and, with the assistance of the employees, the Centre continues to provide users with the high standards they have come to expect and, we look forward with optimism to continuing to positively adapt and develop the experiences of all users.

We have a diverse range of users from all areas of the community including the very young to the more experienced folk. The Trustees and staff are committed to providing a Centre that is welcoming and meets users’ needs. We continued our policy to provide a number of organised events for the community and support for the Church. We look forward to the opportunity of welcoming all our clients and users back when we are allowed to fully re-open the Centre.

We were particularly pleased to support and provide our car park for the community Food Pantry which was a new initiative introduced last October by Fans Supporting Foodbanks. This mobile pantry service provides discounted food for people who are experiencing financial problems and is open every Friday morning from 10am to 12 noon.

Financial review

The financial activities for the year and the financial position of the charitable company are shown in the annexed financial statements. There was a net decrease in funds of £18,886. Details of reserves held are set out on the balance sheet.

Reserves policy and going concern

Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure. The trustees have examined the charity’s requirements for reserves in the light of the main risks to the organisation. The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (‘the free reserves’) held by the charity should be between 6 and 12 months of the resources expended. This equates approximately to £27,500 to £55,000 in general funds. At this level, the trustees feel that they would be able to continue the current activities of the charity in the event of a significant drop in funding. It would obviously be necessary to consider how the funding would be replaced or activities changed. At present the free reserves marginally exceed this target level. The trustees have reviewed the circumstances of the charity and consider that adequate resources continue to be available to fund the activities of the charity for the foreseeable future. The trustees are of the view that the charity is a going concern.

Plans for future periods

The trustees intend to continue to seek further users for the facilities of the community centre and to build upon past successes.

Structure, governance and management

The St. Marys Millennium Centre Liverpool Limited is a charitable company limited by guarantee incorporated on 7 May 1998 and registered as a charity on 2 October 1998. The Governing Instruments under which the charitable company operates comprise the Memorandum and Articles of Association dated 7 May 1998 as amended by Special Resolutions dated 4 November 2010 together with the policies made from time to time by the trustees. In the event of the company being wound up the liability in respect of the guarantee is limited to £10 per member of the charity.

Company Number: 03559818

THE ST. MARY’S MILLENNIUM CENTRE LIVERPOOL LIMITED

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 Page 3

The trustees during the year under review, who are appointed by the members in accordance with procedures set out in the Memorandum and Articles were B Gibson, S E Carroll, M H Powell, A Willdridge, D F Blythe, A G Grocott, C McDermott, D V Thomas, R W Williams J Ashton C Robinson and N Zhao.

The trustees meet regularly and are responsible for the strategic direction and policy of the charity. A scheme of delegation is in place and day to day responsibility for the provision of the services rests with the employed staff. There is shared responsibility for ensuring that the charity delivers the services specified, that key performance indicators are met and that the staff team continue to develop their skills and working practices in line with good practice. All trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Related parties

None of the trustees receive remuneration or other benefit from their work with the charity and any contractual relationship with a related party must be disclosed to the full board of trustees. In the current year no such related party transactions were reported.

Risk management

The trustees have a risk management strategy which comprises: an annual review of the principal risks and uncertainties that the charity faces; the establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

Financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is a regular review of available liquid funds to settle debts as they fall due and active management of trade debtors and creditor balances to ensure sufficient working capital is available.

Attention has also been focussed on non-financial risks arising from fire, health and safety and hygiene. These risks are managed by ensuring procedures and accreditations are up to date, having robust policies and procedures in place, and regular awareness training for staff and volunteers operating in these operational areas.

Trustees’ responsibilities in relation to the financial statements

The charity trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires that the charity trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its income and expenditure for the period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

By order of the board of trustees

D F Blythe – Trustee

23 September 2021

Company Number: 03559818

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE ST. MARYS MILLENNIUM CENTRE LIVERPOOL LIMITED

Page 4

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2020 which are set out on pages 5 to 9.

This report is made to the charity’s trustees, as a body, in accordance with the terms of the engagement. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charitable company and the trustees, as a body, for my work or for this report.

Responsibilities and basis of report

As the charity’s trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (the ‘2011’ Act). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s report

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

David S Glover FCA John Kerr - Chartered Accountants

375 Eaton Road West Derby Liverpool Merseyside L12 2AH

23 September 2021

Company Number: 03559818

THE ST. MARYS MILLENNIUM CENTRE LIVERPOOL LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2020

Page 5

Restricted UnrestrictedTotal FundsTotal Funds
Funds Funds
31.12.20
31.12.19
£ £££
INCOME:
UK rents, letting fees & charges - 27,121
27,121
67,308
Coronavirus Job Retention Scheme Grants - 19,12719,127
-
Donations & fundraising - 9,3949,39413,500
Investment income: UK interest receivable - 150150313
TOTAL INCOME-55,79255,79281,121
EXPENDITURE:
Charitable activities – operation and
maintenance of centre - 71,858
71,85874,736
Governance costs - accountancy & reporting - 2,820
2,8202,917
TOTAL EXPENDITURE -74,678
74,678
77,653
NET (EXPENDITURE)/ INCOME
BEFORE TRANSFERS-(18,886) (18,886)3,468
Gross Transfers between funds(Note 6) (20,107) 20,107--
NET MOVEMENT IN FUNDS FOR YEAR (20,107)1,221(18,886)3,468
RECONCILIATION OF FUNDS
TOTAL FUNDS BROUGHT FORWARD 387,697 93,229480,926477,458
TOTAL FUNDS CARRIED FORWARD367,590 94,450462,040480,926

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derives from continuing activities.

Company Number: 03559818

THE ST. MARYS MILLENNIUM CENTRE LIVERPOOL LIMITED

BALANCE SHEET 31 DECEMBER 2020

Page 6

Notes
FIXED ASSETS
Tangible assets
3
CURRENT ASSETS
Debtors
4
Investments – UK COIF Charities Deposit Fund
Cash at bank and in hand
LIABILITIES
Creditors falling due within one year
5
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
THE FUNDS OF THE CHARITY
Restricted income funds
6
Unrestricted income funds
TOTAL CHARITY FUNDS
31.12.20
£
6,653
52,959
29,196
88,808
**7,757 **

£
380,989
81,051
462,040
367,590
94,450
462,040
31.12.19
£
14,238
52,820
45,573
112,631
7,865

£
376,160
104,766
480,926
387,697
93,229
480,926

The charitable company was entitled to exemption from an audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to the members of the company.

The financial statements were approved by the Board of Trustees and authorised for issue on 23 September 2021 and were signed on its behalf by:

D F Blythe – Trustee

Company Number: 03559818

THE ST. MARYS MILLENNIUM CENTRE LIVERPOOL LIMITED

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Page 7

1. ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of preparation

The financial statements have been prepared in accordance with the 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)) (issued in October 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The St. Marys Millennium Centre Liverpool Limited 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 note(s).

Preparation of the accounts on a going concern basis

The charity reported net expenditure of £18,886 for the year. The trustees are of the view that the charity holds sufficient reserves to secure the immediate future of the charity for at least the next 12 months and on that basis the charity is a going concern.

Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds are grants and donations which the donors have specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

Income recognition

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of the fulfilment of a booking or provision of other specified service is deferred until the criteria for income recognition are met. Income from grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity 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. Restricted grants towards the cost of fixed assets are recognised in the statement of financial activities upon receipt and are reduced by an annual transfer of an amount equivalent to the depreciation charged. The value of services provided by volunteers has not been included in these accounts. Interest on funds held on deposit and lettings income is included when receivable and the amount can be measured reliably by the charity.

Expenditure recognition and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it relates.

Fixed assets

Fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows: Long leasehold property - over 40 years, Equipment - over 8 to 10 years.

2.

STAFF COSTS, TRUSTEE REMUNERATION AND STAFF NUMBERS

FF COSTS, TRUSTEE REMUNERATION AND STAFF NUMBERS
31.12.2020 31.12.2019
£ £
Salaries and wages (No employee had employee benefits in excess of £60,000)33,408 33,036
Social security costs (Employers National Insurance)- -
Pension costs – defined contribution schemes313 279
33,721 33,315

The average monthly head count was 5 staff (2019: 5) involved in centre management and caretaking. The trustees were not paid neither were they reimbursed expenses nor did any trustee receive payment for services supplied to the charity (2019: nil).

Company Number: 03559818

THE ST. MARYS MILLENNIUM CENTRE LIVERPOOL LIMITED

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Page 8

3. TANGIBLE FIXED ASSETS
Leasehold
land & buildings
Equipment

Totals
£ £ £
COST
As at 1 January 2020 712,065 28,131 740,196
Additions - 26,870 26,870
As at 31 December 2020 712,065 **55,001 ** 767,066
DEPRECIATION
As at 1 January 2020 340,545 23,491 364,036
Charge for year **17,802 ** 4,239 22,041
As at 31 December 2020 358,347 27,730 386,077
NET BOOK VALUE
As at 31 December 2020 353,718 27,271 380,989

As at 31 December 2019
371,520

4,640

376,160
4. DEBTORS
31.12.20 31.12.19
£ £
Trade debtors 1,950 2,120
Prepayments, accrued income and other debtors 4,703 12,118
6,653 14,238
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.20 31.12.19
£ £
Trade creditors - -
Taxation and social security costs 130 216
Accruals, deferred income and other creditors 7,627 7,649
**7,757 ** 7,865
6. ANALYSIS OF MOVEMENTS IN RESTRICTED FUNDS
Balance at
Income Expenditure Depreciation
Funds
1 January 2020 transfers 31 December 2020
Building funding:
Big Lottery Fund 184,349 - - 8,855
175,494
West Derby Village Hall 124,590 - - 5,929
118,661
Public appeals 59,242 - - 2,892
56,350
Equipment funding:
Defibrillator public appeals 640 - - - 640
Hearing Loop
830 - - 175 655
Community Cinema 18,046
- - 2,256 15,790
Totals:
£387,697
- - £20,107 £367,590

Company Number: 03559818

THE ST. MARYS MILLENNIUM CENTRE LIVERPOOL LIMITED

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Page 9

7. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Funds Restricted Funds Total Funds
Tangible fixed assets 29,829 351,160 380,989
Investments 52,959 - 52,959
Other current assets 19,419 16,430 35,849
Creditors (7,757) - (7,757)
Net assets at year end 94,450 367,590 462,040

8. CONTINGENT LIABILITIES

Under the terms of the grant funding agreements, The Big Lottery Fund holds legal charges over the charity’s property and assets as security for the grants it provided towards the funding of the property and equipment asset acquisitions in previous years. These grants could become repayable in the event of a default by the charity under the terms and conditions of the grant funding agreements. The trustees are unaware of any such events of default.

9. LEGAL STATUS OF THE CHARITY

The St. Marys Millennium Centre Limited is a charitable company limited by guarantee and has no share capital. It is registered in England and Wales. The company’s registered no.and registered office address can be found on page 1.

10. TAXATION

The charity is exempt from tax on income and gains to the extent that these are applied to its charitable objects.

11. FRC ETHICAL STANDARD – PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other charities of our size and nature we use our Independent Examiner to assist with the preparation of our financial statements.

Company Number: 03559818

THE ST. MARYS MILLENNIUM CENTRE LIVERPOOL LIMITED

DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020

Page 10

Income:
UK rents, letting fees & charges
Coronavirus Job Retention Scheme Grants
Donations and fundraising
Interest receivable
Expenditure:
Rates, water & service charges
Light, heat and power
Salaries, wages and NIC
Employer pension contributions
Telephone and communications
Travelling
Insurances
Repairs, cleaning, defibrillators & maintenance
Sundry expenses
Postage, stationery and adverts
Independent examination and accountancy
Professional fees
Statutory filing fees
Payroll administration
Bank charges
Depreciation
Property
Equipment
Net (expenditure)/ income
31.12.20
£

492
4,458
33,408
313
662
-
1,936
5,754
1,959
218
2,820
-
13
360
244
17,802
4,239
£
27,121
19,127
9,394
150
55,792
52,637
3,155
22,041
(18,886)
31.12.19
£


914
7,084
33,036
279
791
30
2,082
7,574
1,900
906
2,904
300
13
360
482
17,802
1,196
£

67,308
-
13,500
313
81,121
58,655
22,466
18,998
3,468