REGISTERED COMPANY NUMBER: 03559913 (Englsnd aftd Wales) REGJSTERED CHARITY NUMBER.. 11177240 REPORTOF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED3(I APRIL 2023 FOR DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED Haycs & Co Chartered Accountants Suiie 2 Beswick House Greenfold Wty. Leigh iancashire WN7 3XJ 111111 1111 •ACF96EMI* 31yior2023 COMPANIES HOUSE A11
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DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED CONTENTS OF THE FINANCIALSTATEMENTS for the year ended JO April 2023 Report of the Trnstee5 Independent Exarnin¢es Report Statement tsf fioaneial Activities Balance Sbett Note5 to th¢ Financial Statements 6 to 10 Detailed StatemeTrt of FiMancial Activities
DORSET ROAD COMMUNITY CE[RE (ATHERTON) LIMITED REPORT OFTHE TRUSTEES for tthe year ended 30 April 2023 The trustees who are also directors of the charity for.the pun)oses of the Compan$ Aci 2006, Present their report with the financial siatements of the ¢harity for the year ended JO April 202i. The mjsiees have adopted the provisions of Accounting and Reporting by Chariiies.. Stsremeoi of Rec¢)rnrnended Practice applicable ro charities pr¢parin their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) {¢ffeciive l January 2019). 0ECTIVEs AND AcfiviTIES Obje¢tives and (a) To advance education for the public benefii by providing #dvice and guidance upon quesrion5 of housing, 50¢ial w¢lfJre benefits. unemployment, h¢alth and related topic (b) To relieve sickness and preserve and proieci ihe good health of rsonS resident in rhe area of benefit (c) The advancement of education and training of young people and adulis wtth particular reftrence io equipping them for employmeni and facilitsting their obtaining wot* in industry. cornmerc¢ and the pioftssions. {d) To provide in the interests of social welfare, facÉlities for recredion and leisure lime OC¢UP&ion with the objeci of improving the conditions of life of per50n5 who have need of suth facilities by rea50n of Their youth. age. infirniity or disablement. pverty or social economic circumthces. ACHIEVEMENT AND PERFORMANCE Charttable activities In addition to providing grants io specific local organisations during the year. the centre w&4 used by over twenty . organisations and numerous special events were held for benefrt of the local residents. FINANCIAL REVIEW Prineipal funding sourets The major funding source is the receipt of renkl income from the centre. Reserves policy Available reserves at 30 April 2023 were approximatrly £32.3LN). No futyr¢ deficits were are being predicted. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing documents Th¢ ¢ompany is limtt¢d by guaran and has no i55u¢d sh8r¢ Cltl. It is a retristrred charity. and its governing instruments are its memorandum and articles of association. Recruitment and appointment of ntw trusttes Tn25tees are selected from the various groups which use the community centre. Related parties No related party notes we required for the riod under review. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company numb¢r Oi559913 (England and Wales) Registered Charity Trmber 1077240 Registered office Dorset Road Community C¢nlre Dorsei Road Aiherton Wigan Greater Manchester M46 9GJ Page I
)RSET ROADCOMMUNITY CENTRE (ATHERTON) LIMITED REPORTOF THE TRUSTEES for the year ended 30 April 2023 Trnsiee$ Ms E Bullough (decets¢d 28.4.23) Mrs J S Holmes N A Brddbury Miss L Murray Councillor J Hodfwkinson Mr5 E A Ramsden Mr5 T A Hodgkinson P G w(head (resigned 18.11.22) Company Secretsry Mrs T A Hodgkinson IndepeffideMt Ex*Jnin¢r Hayes & Co Chartered Accountants Sutte 2 Beswi¢k House Greenfold Way Leigh ianeashire WN7 3XJ Approved by order of the board of mS on 4 August 2023 and SIgd on its behalf by.. N A Bradbury- Trustee Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED lTrdependent exatNiner's report to th¢ trnstees of Dorset Ro&d Cornmunity Centre {Atherton) Limited ('the Company,) I re]Xpn to the charity tr[ee5 on my examination of ihe accounts of the Company for the year ¢ndvJ io April 202i. Responsibilities and bas15 of report As the eharity's irustees of the Company (and also its directors for the purposes of company law) you are responsible for the PTeparation of the accounts in accordance with the requirements of the Companies Aci 2006 Cthe 2006 Act,). Having sarisfied myself that the accounts of the Company are Th)t required to be audiced under Pan 16 of the 2006 Act and are elioible for independent examination. I rert in respect of rny examin10 of your charitys accounrs as caled out under Section 145 of the Charitie5 Act 2011 Cthe 2011 Acf). In carying out my examination I have followed the Directions given by the Chariry Commission under Section 145(5) (b) of ihe 201 l Acr. Indep¢nd¢nt exarniner'$ Statement I have complered my examination. I confirm that no rnauer5 have ci)me to my attention in connection with ihe examination giving me cause to believe.. accounting records werE not kept in respcct of the Company 45 required by Section i86 of the 2006 Act" or the accounts do nof accord with those records: or Ihe accounts do noi comply with the accounting requirements of Seditin 396 of the 2006 Aci other than any requirement that the accCnts give a true and fair View whh is a matter consided as part of an independent examination- or the accounts have Tt been prepared in accordance with the method5 and principles of the Statement of Recommended Praaice for accounting and rew)rting by charities (applicable to charities preparing their ac¢(yunts in accordance with the Financial Reporting Stsndard applicable in ihe UK and Republic of Ireland (FRS 102)). I have no concern5 and have Come across no other mattels in conneuion with the examination to which attention should be drdwn in this report in order io enable a proper understanding of the accounts w be reached. A J Wardle FCA Hayes & Co Chartered Accountanis Suite 2 Be%wick House Greenfold Way Leigh Lancashire WN7 3XJ 4 Autsust 2023 Page 3
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED STATEMENT OF FINANCIAL AcfiviTIES for the ytar ended 30 April 2023 2023 2022 Toral funds Unrestricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 7,594 Investment in¢orne 34,264 31.484 Totsl 41,858 42.651 EXPENDITURE ON Oth¢r 47,857 39,794 NET INCOMEI(EXPENDITURE) {5.999} 2,857 RECONCILIATION OF FUNDS Total funds brought forward 38,355 35.498 TOTAL FUNDS CARRtED FORWARD 32.356 38.355 The notes forni part of these fu)an¢ial staternents Page 4
DORSET ROAD COMMUNITY CENTRE {ATH£RTON) LIMITED BALANCE SHEET 30 April 2023 202) Unrestricted fvnd 2022 Total fijnds FIXED ASSETS Tangible a55ets 41.985 14.561 CURRENT ASSETS Cash ai bank 9.185 27244 CREDITORS falling due within one year (18.814) (3,450) NETCURRENT ASSETS (9.629) 2),794 TOTAL ASSETS LESS CURRENT LIABILITIES 32.356 38.355 NET ASSETS 32.356 38,355 FUNDS Unreskncted fvnds 32.i56 38,355 TOTAL FUNDS i2.i56 38,355 The tharitable company is entitled to exemption from audii under Section 477 of the Companies Act 21)06 for the year ended 30 April 2023. The members have not required the ¢ompany to obtain an audit of its financial statements for the year ertded 30 April 2023 in accordance wth Section 476 of the Companies Act 2006. The trustees acknowledge their rEswn5ibililie5 for (a) ensuring thai the charithble company keeps accounting record% comply with Se¢t10ft5 386 aTKI 387 of the Companies Act 2fK)6 and preparing financial STaments which give a mre and fair view of the 51at¢ of affairs of th¢ charitsble company as at the end of each financial y¢ar and of its surplu5 or deficit for each financial year in accordance with the requir¢menrs of stIOns 394 and 395 and which otherwise COTnply with the requiremenis of the Companies Act 2006 relating io financial stsiemeni& so far as applicable ro the chari(able company. (b) These financial staiemenis have been Prepared in accordance wtth the pmvisions applicable to charitable companies. subject to the small companies regime. The financial statements were approved by the Board of TneeS and authoris¢d for i$gue on 4 August 202J and were signed (trn its behalf by.. N A Bradbury- Trustee The note5 fom? part of these rtnancial 5tstements Page 5
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS for the year ended JO April 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statemenis of the ¢haritable ¢¢)mpany, whi¢h is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'Ac¢ouniing and ReryTrrtinc• by Charities.. StaieTnent of Recommended Practice appli¢able 10 charities preparino rheir accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS 10?) (effeciive l January 2019).. Financial Reporting Standard 102 The Financial Reportints Standard applicable in the UK and Republic of Irelartd, and the Compani¢s Ad 26. The finala[ StaMents have been prepared under the historical c051 convenrion. Income All income is retognised in the Statement of Financial Adivities once the charity has enThilemeni to the funds. it ts probable that the income will be received and the amount can be rnered reliably.. Expenditure Liabilities are recognised as expenditure as 500n as there is a legal or cL)ll5tructive obltgarion committino the charity to that expendilure. it is probable that a transftr of economic benefits will be re4uired. in 5ettlernent and the amount of the obllgation can measured reliably. Expenditure is accounted for on an accruals basis and has been classFfied under heading5 that aggregate all c05t related to the cate.trory. Where costs noI be Oirectly attributed to particular heading5 they have been allocated to actiYitie5 on a basis consisieni with the use of r0¢5. Tangible fixed assets Depreciation is provided at the following annual rates in order to writ¢ off ¢a¢h assei.over its estimated usefitl Improvernents io propeny Furniture & photocopier Kitchen appliances Compuier equipment 25ts/• reducin balance 25D/(4 on Tedu¢ing balanc¢ 25% on Teducino balance 25V• on reducing balat]ce Taxation Th¢ ¢harhty is ¢xempt froTn Cl)fpoTatK)n tlx Oti its charitable aciiviiies. Fund accounting Unrestricted funds can be used in aCCordar¢ with th¢ ¢harhtrble objectives at the dire[ln of the trustees. Restricted funds can only led for particular restricied purposes within the objec15 of the charity. Restrictions arise when specified by the donor or wheft fund5 are raised for particular rIcted purposes. Further explanation of the nature and purw)5e of uch fund is included in the n0tr5 ihe financial ststeTnentS. Hire purchase and leasing comrnitmtnts Renthls paid under operating leases are charged seMertt of Financial Aciiviiie5 on a straight line b&sis over the period of the lease. continued...
DORSET ROADCOMMUNITY CENTRE (ATHERTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued for the year endtd 30 April 2023 INVESTMENT INCOME 2023 2022 Rents received 34.264 31.484 NET INCOMEI(EXPENDITURE} Net incomel(expenditure). is stated after chargintsJ(crediting)=- 2023 2022 Depreciation - owned &ets Other 0rating le$ 8,956 10 4,85) 10 TRUSTEES, REMUNERATION AND BENEFITS Ther¢ were no trustees, remuneration or other benefits for the year ended io April 20?) nor for the year ended io April 2022. Trustees. expenses There weff mts(ees' CXPEnses paid foi the year endcd 30 April 2023 nor for the y¢ar ended 30 April 2022. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES Unrestricted fijnd INCOME AP4D ENDOWMENTS FROM Donations and legacies 11,167 Envestment income 31,484 Totsl 4?.651 EXPENDITURE ON Other J9,794 NET INCOME 2.857 RECONCILIATION OF FUNDS Total funds brought forward 35.498 TOTAL FUNDS CARRIED FORWARD 38.355 Page 7 continued..
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS-tontinued for the year ended 30 April 2023 TANGIBLE FIXED ASSETS Improvements to property Furniture & phot(Kopier Kitchen applÈances Computer equipment Totals. COST At l May 2022 Additions 57,915 30.240 31.054 3.598 i,597 2,542 96,171 36.380 At )0 April 202J 88.155 34,652 6.139 i.605 132.551 DEPRECIATION At l May 2022 Charge for year 46.559 6,619 27,976 3.517 656 3,558 81,610 8.956 Ai JO April 202) 53.178 29,645 4.173 i.570 90.566 NET BOOK VALUE At 30 April 202) 34.977 5.007 1,966 35 41,985 At 30 April 2022 l.i56 3.078 47 14,561 ' CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Tnde creditors A¢cN¢d ¢xpen5es DefeThed government grants 3.445 1.104 14,265 1.050 18,814 3.450 MOVEMENT IN FUNDS Net rnovemeni in funds At 30.4.23 At 1.5.22 Unregtrieted funds General fvnd 38,355 (5,999) i2J56 TOTAL FUNDS 38,i55 (5,999) 32,i56 Net movement in fijnds. included in the aFx)ve are as follows: Incorning resources Resources Movement expended in ndS Unrutritted fuAds General fund 41.858 (47,857) (5.999) TOTAL FUNDS 41.858 (47,857) (5,999) Page 8 continued...
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued for the year ended 30 April 2023 MOVEMENT IN FUNDS- continued Comparatives for movement ID funds Nei movemeni in funds Ai 30.4.22 At 1.521 Unrestricted funds General fund 35,498 2,857 38.355 TOTAL FUNDS 35.498 2.857 ComparatÈYe net movernent in fund¥ included an the above are as follows.. IornIng Resources expended Movement in ndS UTrre5tricted fwnds General fund 42,651 (i9.794) 2,857 TOTAL FUNDS 42.6) I (39.794) 2,857 A Current year 12 monihs aDd prior year 12 months combined p)siiton 15 as follows.. Net movement in fiLnd5 Ai 30.4.23 Ai 1.521 Unrestricted fund$ General 35.498 {i.142) 32.356 TOTAL FUNDS i5,491 (3,142) i2.356 A current year 12 months and prior year 12 months combined net Ivenien1 in fvnds, included in the above are as follows.. Incoming resources Resources expended Movement in fvnds Unrestrieted funds General fund 84.509 (87.651) (3.142) TOTAL FUNDS 84.509 {87.651) (3,142) Page 9 ¢ontinued...
DORSET ROAD COMMUJYITY CENTRE (ATHERTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued for the year ended JO April 2023 RELATED PARTY DISCLOSURES There were no relared parry Irdn5acrions for the year ended 30 Awil 2023. Pag¢ 10
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LJMITED DETAILED STATEMErf OF FINANCIAL A1VITIEs for the vear ¢nded 30 April 2023 2023 2022 INCOME AND ENDOWMENTS DonalRon5 and legcits Donation$ Grants 20 7,574 7594 1,167 Investment incom¢ Kents received i4264 31.484 Totsl incorniag resources 41,858 42,651 EXPENDITURE Support COStS Management Other operdting lease5 Rates and water Insurance L Trght, heat & water Telephone Sw)dries Repairs & renew5 Cl¥dning costs A¢countsncy Improvements to propeny Furniture & photocopier tchen 8ppliance5 Computer equipment 10 1.836 957 10 706 909 7,509 476 2.269 10.923 8,901 517 1.830 10.177 12.188 1,104 6.619 1.669 656 12 3,785 1.026 27 47.726 37.672 Finnce Bank charges GDYernanc¢ costs Legal and professional fees 2,011 Total resour¢e5 expended ' 47,857 39.794. N¢t (exnditUreYltt£0rn¢ (5,999) 2,857 This page does not forni part of the strt0ry financial ststements Pa11