COMPANY REGISTRATION NUMBER: 03605016 CHARITY REGISTRATION NUMBER: 1072970
Communities United Project
Company Limited by Guarantee Unaudited Financial Statements
31 March 2024
Communities United Project
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2024
| Pages | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 to 11 |
| Independent examiner's report to the trustees | 12 to 13 |
| Statement of financial activities (including income and expenditure account) | 14 |
| Statement of financial position | 15 to 16 |
| Notes to the financial statements | 17 to 27 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 29 to 30 |
Communities United Project
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Communities United Project (continued)
Year ended 31 March 2024
Communities United Project
Trustees’ Annual Report 2023-2024
- 1 -
Communities United Project
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Communities United Project (continued)
Year ended 31 March 2024
Foreword
It is again my privilege to introduce the Communities United Project Annual Report for 20232024.
The scaling down of Communities United Project operations is part of a planned and collaborative process between the project directors and trustees. This deliberate approach ensures a smooth transition as the charity prepares for the likely closure by the end of the 2025/2026 financial year, with a potential to continue in a consultancy role for short-term projects.
The measure of this scaling down can be seen in the accounts, which show a similar decrease in both income and expenditure, albeit accompanied by a need to use more of the reserves.
Whilst the level of activity has been scaled down, the same can’t be said for the extent of the projects undertaken, which have included two Paediatric courses, and your attention is drawn to the case studies described herein, which underline the value of the work undertaken by our leaders.
As ever, our Project Directors should take huge credit for the successes reported and so I would like to conclude by expressing, on behalf of the Trustees, sincere appreciation to Lesley and Paul, together with their volunteers.
Robert Pepper
Chair, Trustees
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Communities United Project
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Communities United Project (continued)
Year ended 31 March 2024 Trustees’ Report (incorporating the Directors’ report)
The trustees, who are also directors of the charitable company for the purposes of the Companies Act 2006, present their annual report and the audited financial statements for the year ended 31 March 2024.
This report and the attached accounts comply with all current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice – Accounting and Reporting by Charities.
Reference and Administrative Details
Registered charity name Communities United Project Charity registration number 1072970 Company registration number 03605016 Principal and registered office 222 Canterbury Road Urmston Manchester M41 0QF Trustees R E Pepper K Buchanan G Beamond E J Berry Project managers P Lewis L Steel Independent examiner Bankers National Westminster Bank Plc 8 Market Place Huddersfield HD1 2AL
- 3 -
Communities United Project
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Communities United Project (continued)
Year ended 31 March 2024
Charitable Objects
The objects of the charitable company are to promote the benefit of adults and young people who have need of recreation leisure time activity due to their social and economic circumstances in order that their condition of life may be improved.
The charitable company has been established to provide, through sport and recreational activities, informal and formal learning opportunities for young people and adults enabling greater community participation, choice and control of their lives.
We have referred to the guidance in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
Governance
Communities United Project (CUP) is a registered charity and a company limited by guarantee. It is governed by its Memorandum and Articles of Association adopted on 20 July 1998.
A board of trustees appoints the trustees. At every Annual General Meeting, one third of the trustees who are subject to retirement by rotation shall retire from office. The trustees to retire by rotation are the trustees who have been longest in office since their last appointment or reappointment. If the vacancy is not filled, the retiring trustee shall, if willing to act, be deemed to have been reappointed.
Procedures for Induction and Training of Trustees
CUP trustees receive a trustee induction pack as well as a formal induction to the charity. Training and support needs are identified by the board and are provided both internally and externally.
Organisational Structure
Two project managers report to the board of trustees and manage Communities United Project on a day-to-day basis. A team of freelance staff work with the project managers and community volunteers to plan and deliver activities for children and young people.
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Communities United Project
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Communities United Project (continued)
Year ended 31 March 2024
Performance 2023 – 2024
Through funding and support from our partners, Communities United Project has been able to deliver the following during the last year:
Settle Victoria Hall – Volunteer Development
We received funding from the National Lottery to deliver a programme of training and Mentoring support. Over the next 12 months we aim to increase local involvement at Victoria Hall. We will provide training; support and new skills for Trustees and existing volunteers to extend their roles and improve planning and management for the future.
SEW 4 Year Lottery Funded Project
Thornton Lodge Action Group (TLAG) (lead Partner), Crosland Moor Community Learning Centre (CMCLC) and CUP were awarded National Lottery funding to deliver a programme of support to address the skills deficit of women and families in Thornton Lodge, Crosland Moor and Lockwood focusing on skills, training, and volunteering.
We delivered two Paediatric First aid courses. Paediatric First Aid is always popular as the women know it is a practical and useful skill, they can add to their cv. The course enables women to understand how to feel confident in what to do if your child is hurt, providing immediate and effective care while waiting for an ambulance, learn how to help stabilise the patient and prevent the person from worsening until the medical professionals can take over. Although First aid is not a substitute for professional medical care, it is an immediate response to minor and emergency situations that is proven to be effective.
We ran a Mosaic Making Course which was attended by women of different ages from 18 – 60. The group all interreacted well, and everyone thought it was enjoyable as they could take
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Communities United Project
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Communities United Project (continued)
Year ended 31 March 2024
part in a very practical non-threatening activity. They learnt the basics of mosaic making, how to use the tools required and how to use colour to enhance their work. Some of women who have attended the course have been unsure about their own capabilities and whether they would be able to attend a more academic course.
We delivered a 6-week sewing course . The women learned how to make a traditional lady’s shirt (Kameez) and could try out some basic embroidery stitches which can be used to embellish Kameez.
The women were made familiar with the sewing machines and its functions. They were also shown how to measure, draft out and cut body patterns.
This was a very intense course that the women really enjoyed, all participants attended all the sessions, and all left with their own kameez.
This was a practical skill that the women could use in their own homes for making and altering garments.
Case Study T
T attended the First Aid course in December 2023.
She had been doing a Teaching Assistant course at college and was doing a placement at a local primary school. She wanted to do the course to improve her chances of employment.
T successfully completed the course and was a cheerful helpful member of the group. She offered help to people who were having some difficulties and helped us to set up the room and give out information.
After the course had finished, she contacted me to say she had put the information into practice. She had been shopping in a large store and a lady had collapsed. There were no First Aiders in the store, so T took control by getting someone to call an ambulance and took charge of crowd control. The lady was unconscious but breathing so was put into the recovery position by T who waited until the paramedics attended.
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Communities United Project
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Communities United Project (continued)
Year ended 31 March 2024
She rang me to tell me and is so proud of herself she also wanted to thank us for giving her the opportunity to do the course.
Currently T is looking for employment and is registered with an employment agency. She has also taken up a volunteering opportunity with CUP and will be helping to ensure that things run smoothly at the next First Aid course
R CASE STUDY
R attended our First Aid course in December 2023
She had told us that she was a doctor in her home country and wanted to resume her career here in the UK.
R had applied for various jobs without success and was desperate to work. We had a long conversation about some options she could think about and what steps she could take to improve her prospects. Wanting to improve her English language was on her list of things she needed to work on.
Some of the things we discussed were voluntary work in a hospital to become familiar with the surroundings and hospital atmosphere and she would be able to practice her language skills by visiting patients who do not receive visitors.
We offered her the option at helping out at future courses that I was at so she could help other participants who may struggle with paperwork etc. I also spoke to the training company running the First Aid course and they agreed to see her with a view to training her up to deliver the courses.
R was put in contact with someone from Third Sector Leaders at Kirklees who has met with her and as a result R is updating her CV, been given information to read about the process of converting qualifications and been registered with Beam Agency Support for Employment.
We will stay connected with R and follow her journey which she is documenting so that others may benefit in the future.
Risk Management
The trustees have examined the major strategic, business and operational risks, which the charitable company faces and confirm that systems have been established to enable regular reports to be produced so that necessary steps can be taken to lessen the risks.
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Communities United Project
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Communities United Project (continued)
Year ended 31 March 2024
Financial Performance
During the period, Communities United Project had an income of £36,905 (including £150 in kind support – volunteer time) and spent £61,068.
Income has decreased by £26,751 and our costs decreased by £26,999 compared with the same period in 2022/2023.
This has left £64,747 reserves to carry forward, which is wholly for unrestricted purposes.
Investment Policy
The trustees are investing funds in accordance with the Memorandum and Articles of Association.
Small Company Provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption.
The report was approved by the trustees on 19[th] December 2024 and signed on their behalf by
……………………………….
R E Pepper
Chair of Trustees
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Communities United Project
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Communities United Project (continued)
Year ended 31 March 2024
I report to the trustees on my examination of the financial statements of Communities United Project ('the charity') for the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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 statement
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:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
-
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
John Richard Hall FCA Independent Examiner
Walter Dawson & Son First Floor Offices, Unit A4 Old Power Way Lowfields Business Park Elland HX5 9DE
December 2024
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Communities United Project
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | – | – | – | - |
| Charitable activities | 6 | 175 | 36,730 | 36,905 | 63,656 |
| Investment income | 7 | – | – | – | 30 |
| ------------------------------ | ------------------------- | ------------------------------ | ----------------------------------- | ||
| Total income | 175 | 36,730 | 36,905 | 55,865 | |
| ============================== | ========================= | ============================== | =================================== | ||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of raising donations and | |||||
| legacies | 8 | – | – | – | - |
| Expenditure on charitable activities | 9,10 | (23,128) | (37,940) | (61,068) | (88,067) |
| ------------------------------ | ------------------------------ | ------------------------------ | ----------------------------------- | ||
| Total expenditure | (23,128) | (37,940) | (61,068) | (88,067) | |
| ============================== | ============================== | ============================== | =================================== | ||
| ------------------------------ | ------------------------------ | ------------------------------ | ----------------------------------- | ||
| Net expenditure and net movement in | |||||
| funds | (22,953) | (1,210) | (24,163) | (24,381) | |
| ============================== | ============================== | ============================== | =================================== | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 87,700 | (1,083) | 86,617 | 110,998 | |
| ----------------------------------- | ------------------------------ | ----------------------------------- | ----------------------------------- | ||
| Total funds carried forward | 64,747 | (2,293) | 63,454 | 86,617 | |
| =================================== | ============================== | =================================== | =================================== |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 13 to 23 form part of these financial statements.
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Communities United Project
Company Limited by Guarantee
Statement of Financial Position
| 31 | March 2024 | ||||
|---|---|---|---|---|---|
| 2024 | 2023 | ||||
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 16 | – | – | ||
| Current assets | |||||
| Debtors | 17 | 1,118 | 208 | ||
| Cash at bank and in hand | 67,115 | 91,900 | |||
| ----------------------------------- | ----------------------------------- | ||||
| 68,233 | 92,108 | ||||
| Creditors: amounts falling due within | |||||
| one year | 18 | 5,779 | 5,491 | ||
| ----------------------------------- | ----------------------------------- | ||||
| Net current assets | 62,454 | 86,617 | |||
| ----------------------------------- | ----------------------------------- | ||||
| Total assets less current liabilities | 62,454 | 86,617 | |||
| ----------------------------------- | ----------------------------------- | ||||
| Net assets | 62,454 | 86,617 | |||
| =================================== | =================================== | ||||
| Funds of the charity | |||||
| Restricted funds | (2,293) | (1,083) | |||
| Unrestricted funds | 64,747 | 87,700 | |||
| ----------------------------------- | ----------------------------------- | ||||
| Total charity funds | 21 | 62,454 =================================== |
86,617 =================================== |
For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The statement of financial position continues on the following page.
The notes on pages 13 to 23 form part of these financial statements.
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Communities United Project
Company Limited by Guarantee
Statement of Financial Position (continued)
31 March 2024
These financial statements were approved by the board of trustees and authorised for issue on 19[th] December 2024, and are signed on behalf of the board by:
R E Pepper Trustee
Company Registration Number: 03605016
Charity Registration Number: 1072970
The notes on pages 13 to 23 form part of these financial statements.
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Communities United Project
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 222 Canterbury Road, Urmston, Manchester, M41 0QF.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
Communities United Project meets the definition of a public benefit entity under FRS 102. The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The trustees have taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 from including a cash flow statement in the financial statements.
Judgements and key sources of estimation uncertainty
The most significant areas of adjustment and key assumptions that affect items in the accounts are to do with the uncertainty as to the level of grants which will be received in the future.
Fund accounting
Funds held by the charitable company are either:
-
Unrestricted funds - these are funds that can be used in accordance with the charitable objects at the discretion of the trustees.
-
Designated funds are unrestricted funds earmarked by the trustees for particular purposes. Transfers to or from the designated fund are at the trustees' discretion.
-
Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charitable company. Restrictions arise when specified by the donor.
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Communities United Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
Grant and other income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as restricted funds unless there is no contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as unrestricted.
-
income from donated facilities and services is measured at fair value and is recognised in the accounts when received if the value can be reliably measured.
-
investment income is recognised in the accounts when receivable.
Resources expended
Resources expended are included gross, inclusive of irrecoverable VAT, in the Statement of Financial Activities on an accruals basis.
Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities.
Governance costs include independent examination fees.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
25% reducing balance
Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity such as a deposit or similar account.
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Communities United Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
3. Accounting policies (continued)
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount allowing for any trade discounts due.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
For all financial assets that are individually significant, these are assessed individually for impairment.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4. Limited by guarantee
The charitable company is a company limited by guarantee and has no share capital. In the event of winding-up the liability of each member is limited to £10.
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Communities United Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
5. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Grants | |||||
| CJRS government grant | – | – | - | - | |
| ------------------------------ | ------------------------------ | -------------------------- | -------------------------- | ||
| – | - | - | |||
| ============================== | ============================== | ======================== | ======================== | ||
| 6. | Charitable activities | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Grants receivable | 175 | 36,580 | 36,755 | ||
| In kind | – | 150 | 150 | ||
| Services | – | – | – | ||
| ------------------------- | ------------------------- | ------------------------- | |||
| 175 | 36,730 | 36,905 | |||
| ========================= | ========================= | ========================= | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2023 | |||
| £ | £ | £ | |||
| Grants receivable | 9,270 | 49,711 | 58,981 | ||
| In kind | – | 4,675 | 4,675 | ||
| Services | – | – | – | ||
| ------------------------- | ----------------------------------- | ----------------------------------- | |||
| 9,270 | 54,386 | 63,656 | |||
| ========================= | =================================== | =================================== |
In kind services during 2022/23 and 2023/2024 comprised volunteer time.
7. Investment income
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Bank interest receivable | – | – | 30 | 30 | |
| =============== | =============== | =============== | =============== | ||
| 8. | Costs of raising donations and legacies | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Costs of raising donations and legacies - | |||||
| Grants receivable | – | – | - | - | |
| ============================== | ============================== | ============================== | =================================== |
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Communities United Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
9. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Youth activity programmes | 16,972 | 36,987 | 53,959 | |
| Support costs | 6,156 | 953 | 7,109 | |
| --------------- | ------------------------------ | ------------------------------ | ||
| 23,128 | 37,940 | 61,068 | ||
| =============== | ============================== | ============================== | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Youth activity programmes | 8,552 | 72,057 | 80,609 | |
| Support costs | 6,443 | 1,015 | 7,458 | |
| ------------------------- | ----------------------------------- | ----------------------------------- | ||
| 14,995 | 73,072 | 88,067 | ||
| ========================= | =================================== | =================================== | ||
| Expenditure on charitable activities by activity type | ||||
| Activities | ||||
| undertaken | Total funds | Total funds | ||
| directly | Support costs | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Youth activity programmes | 53,959 | 4,409 | 58,368 | 85,799 |
| Governance costs | – | 2,700 | 2,700 | 2,268 |
| ------------------------------ | ------------------------------ | ------------------------------ | ----------------------------------- | |
| 53,959 | 7,109 | 61,068 | 88,067 | |
| ============================== | ============================== | ============================== | =================================== | |
| Analysis of support costs | ||||
| Youth activity | ||||
| programmes | Total 2024 | Total 2023 | ||
| £ | £ | £ | ||
| Premises | – | – | ||
| Communications and IT | 2,103 | 2,103 | 1,703 | |
| General office | 668 | 668 | 1,825 | |
| Governance costs | 2,700 | 2,700 | 2,268 | |
| Legal and professional | 1,638 | 1,638 | 1,662 | |
| ------------------------------ | ------------------------------ | ------------------------------ | ||
| 7,109 | 7,109 | 7,458 | ||
| ============================== | ============================== | ============================== |
10. Expenditure on charitable activities by activity type
11. Analysis of support costs
- 17 -
Communities United Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
12. Independent examination fees
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Fees payable to the independent examiner for: | ||
| Independent examination of the financial statements | 2,700 | 2,268 |
| ========================= | ========================= |
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2024 | 2022 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 44,000 | 53,692 |
| Social security costs | – | - |
| Employer contributions to pension plans | 946 | 1,193 |
| ------------------------------ | ------------------------------ | |
| 44,946 ============================== |
54,885 ============================== |
The average head count of employees during the year was 2 (2023: 2). The average number of full-time equivalent employees during the year is analysed as follows:
| 2024 | 2023 | |
|---|---|---|
| No. | No. | |
| Charitable activities | – | – |
| Management and administration | 2 | 2 |
| --------------- | --------------- | |
| 2 | 2 | |
| =============== | =============== |
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £44,000 (2022: £53,692).
14. Trustee remuneration and expenses
The trustees received no remuneration and were not reimbursed for any of their expenses in either year.
- 18 -
Communities United Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
15. Transfers between funds
The restricted funds received for applicable activities are all part contributions towards the overall cost of the project. Any deficit will be met by a transfer from the general fund once the project has been completed.
On the conclusion of any activity, any surpluses within restricted funds are transferred to unrestricted funds following agreement with the funds provider.
16. Tangible fixed assets
| Fixtures and | |||
|---|---|---|---|
| fittings | Total | ||
| £ | £ | ||
| Cost | |||
| At 1 April 2023 | 184 | 184 | |
| ---------------------------- | -------------------------------- | ||
| At 31 March 2024 | 184 | 184 | |
| ============================ | ===================================== | ||
| Depreciation | |||
| At 1 April 2023 | 184 | 184 | |
| ---------------------------- | -------------------------------- | ||
| At 31 March 2024 | 184 | 184 | |
| ================================ | ================================ | ||
| Carrying amount | |||
| At 31 March 2024 | – | – | |
| ============================ | ================================ | ||
| At 31 March 2023 | – | – | |
| ============================ | ================================ | ||
| 17. | Debtors | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Prepayments and accrued income | 417 | 208 | |
| Wages and salaries | 701 | – | |
| ------------------------------ | ------------------------------ | ||
| 1,118 | 208 | ||
| ========================= | ========================= | ||
| 18. | Creditors: amounts falling due within one year | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Trade creditors | 824 | 267 | |
| Accruals and deferred income | 4,327 | 4,268 | |
| Social security and other taxes | 628 | 962 | |
| ------------------------------ | ------------------------------ | ||
| 5,491 | 5,491 | ||
| ============================== | ============================== |
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Communities United Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
19. Deferred income
| Deferred income | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| At 1 April 2023 | – | - |
| Amount released to income | – | - |
| Amount deferred in year | – |
– |
| ------------------------------ | ------------------------------ | |
| – | – | |
| ============================== | ============================== |
Deferred income consists of grants for service contracts received in advance.
20. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £946 (2022: £1,193).
21. Analysis of charitable funds
Unrestricted funds
| At | At | ||||
|---|---|---|---|---|---|
| 1 April 2023 | Income | Expenditure | Transfers | 31 Mar 2024 | |
| £ | £ | £ | £ | ||
| Unrestricted Fund | 87,700 | 175 | (23,128) | – | 64,747 |
| IT systems | – | – | – | – | – |
| Greater Manchester project | |||||
| development | – | – | – | – | – |
| ----------------------------------- | ------------------------------ | ------------------------------ | ------------------------------ | ------------------------------ | |
| 87,700 | 175 | (23,128) | – | 64,747 | |
| =================================== | ============================== | ============================== | ============================== | ============================== | |
| At | At | ||||
| 1 April 2022 | Income | Expenditure | Transfers | 31 Mar 2023 | |
| £ | £ | £ | £ | ||
| Unrestricted Fund | 51,595 | 9,300 | (14,995) | 42,200 | 87,700 |
| IT systems | 5,000 | – | – | (5,000) | - |
| Greater Manchester project | |||||
| development | 37,200 | – | – | (37,200) | - |
| ----------------------------------- | ------------------------- | ------------------------- | -------------------------- | ----------------------------------- | |
| 93,395 | 9300 | (14,995) | – | 87,700 | |
| =================================== | ========================= | ========================= | ========================= | =================================== |
- 20 -
Communities United Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
21. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | ||||
|---|---|---|---|---|
| At | ||||
| At 1 April 2023 | Income | Expenditure | 31 Mar 2024 | |
| £ | £ | £ | £ | |
| Settle VIC Awards for All | - | 9,900 | (1,000) | 8,900 |
| Sale West Music | 2,003 | – | (2,003) | – |
| The Skills and Employment for Women | ||||
| (SEW) Project (formerly TLAG Lottery) | (4,086) | 13,830 | (20,417) | (10,673) |
| Ukraine Forever Manchester | – | 3,000 | (3,000) | – |
| Awards For All Ukraine | 1,000 | – | (1,520) | (520) |
| Ukrainian Groundwork | – | 10,000 | (10,000) | – |
| ------------------------------ | ------------------------- | ------------------------------ | ------------------------------ | |
| (1,083) | 36,730 | (37,940) | (2,293) | |
| ============================== | ========================= | ============================== | ============================== | |
| At | ||||
| At 1 April 2022 | Income | Expenditure | 31 Mar 2023 | |
| £ | £ | £ | £ | |
| KMBC Housing | 7,683 | – | (7,683) | - |
| Street Games DSA | 4,052 | - | (4,052) | - |
| Sale West Munch Club | 151 | – | (151) | - |
| Sale West Gardening Project | 1,002 | – | (1,002) | - |
| Sale West Families (Irwell Valley) | 17 | 2,285 | (2,302) | - |
| Sale West Music | 5,000 | - | (2,997) | 2,003 |
| The Skills and Employment for Women | ||||
| (SEW) Project (formerly TLAG Lottery) | (302) | 14,481 | (18,265) | (4,086) |
| Kirklees European Social Fund | – | 20,000 | (20,000) | – |
| Awards For All Ukraine | – | 15,655 | (14,655) | (1,000) |
| Trafford Inclusive Ukraine | --- | 1,965 | (1,965) | ------ |
| ------------------------------ | ------------------------- | ------------------------------ | ------------------------------ | |
| 17,603 | 54,386 | (73,072) | 1,083 | |
| ============================== | ========================= | ============================== | ============================== |
- 21 -
Communities United Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
21. Analysis of charitable funds (continued)
-
Settle VIC Awards for All represents funds to work with Settle Victoria Hall in developing a volunteer strategy.
-
Sale West Music the Music project represents funds to deliver a youth music project in Sale West, Trafford providing weekly music activity sessions for young people aged 10-18.
-
The Skills and Employment for Women (SEW) Project (formerly TLAG Lottery) The Skills and Employment for Women (SEW) Project represents funds to provide a programme of support to address skills and training deficit for women and families in Thornton Lodge, Crosland Moor and Lockwood.
-
Ukraine Forever Manchester – monies to support development work with resettled Ukrainian families in Trafford
Awards For All Ukraine Awards For All Ukraine represents monies from the National Lottery to provide
training, advice and social support for Ukrainian resettled refugees in Trafford.
- Ukrainian Groundwork represents funds to provide training and social activities for Ukrainian children and adults in Sale, Trafford.
- 22 -
Communities United Project
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
22. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Tangible fixed assets | – | – | – |
| Current assets | 68,087 | 146 | 68,233 |
| Creditors less than 1 year | (4,265) | (1,514) | (5,779) |
| ------------------------------ | ------------------------------ | ----------------------------------- | |
| Net assets | 63,822 | (1,368) | 62,454 |
| ============================== | ============================== | =================================== | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Tangible fixed assets | – | – | – |
| Current assets | 87,994 | 4,114 | 92,108 |
| Creditors less than 1 year | (294) | (5,197) | (5,491) |
| ----------------------------------- | ------------------------------ | ----------------------------------- | |
| Net assets | 87,700 =================================== |
(1,083) ============================== |
86,617 =================================== |
23. Related parties
There have been no related party transactions in the year.
- 23 -
The following pages do not form part of the financial statements.
- 24 -
COMMUNITIES UNITED PROJECT COMPANY LIMITED BY GUARANTEE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2024
| INCOMING RESOURCES : CHARITABLE ACTIVITIES Grants receivable In kind INVESTMENT INCOME Bank interest receivable TOTAL INCOMING RESOURCES COSTS OF CHARITABLE ACTIVITIES Direct costs Staff wages and salaries Staff pension costs In kind time Staff costs Venue hire Activities Equipment Evaluation and consultancy fees Support costs Insurance Printing, postage and stationery Publicity Telephone and fax Legal and professional Sundry expenses Subscriptions Governance costs Independent examination fees TOTAL RESOURCES EXPENDED NET OUTGOING RESOURCES FOR THE YEAR |
2024 £ 36,755 150 36,905 - - 36,905 44,946 - - 3,653 2,815 1,825 12 - - 417 1,098 - 1,006 4,838 227 232 - 61,068 61,068 |
2023 £ 58,981 4,675 |
|---|---|---|
| 63,656 | ||
| 30 | ||
| 30 | ||
| 63,686 | ||
| 53,692 1,193 4,675 2,555 2,150 4,837 2,097 9,411 709 1,301 125 825 1,662 200 367 2,268 |
||
| 88,067 | ||
| 88,067 | ||
| (24,163) | (24,381) |
- 25 -