REGISTERED COMPANY NUMBER: 03559913 (England and Wales) REGISTERED CHARITY NUMBER: 1077240 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 FOR DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED Hayes & Co Chartered Accountants Suite 2 Beswick House Greenfold Way Leigh Lancashire WN7 3XJ *ADVAZTBM• 3010112025 COMPANIES HOUSE A11
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 30 April 2024 Page Reporl of the Trustees Independent Examiner's Report Sialement of Financial Aelivities Balance Sheet Notes to the Financial Statements 6 to 10 Detalled Statement of Flnancigl Aetivltles
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED REPORT OF THE TRUSTEES for the year ended 30 April 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006> present their report with the financial statements of the charity for the year ended 30 April 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Prnciice applicable to charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives And aims (a) To advance education for the public benefit by providing advice and guidance upon questions of housing, social welfare benefits, unemploymen¢ health and related topics. Ib) To relieve sickness and preserve and proieci the good health of persons resident in the area of benefit. (c) The advancement of educaiion and training of young people and adults with particular reference to equipping them for employment and facilitating their obtaining work in industry, commerce and the professions. (d) To provide in the interests of social welfare, facilities for recreation and leisure lime occupaiion with ihe object of improving the conditions of life of persons who have need of such facilities by reason of their youth, age, infirniity or disablement, poverty or social economic circumstances. ACHIEVEMENT. AND.PERFORMANCE Charitable 8Ctivi¢ies In addition to providing grants to specific local organisalions during the year, the c¢ntr¢ was used by over twenty organisations and numerous special events were held for the benefit of the local residents. FINANCIAL REVIEW Principal funding sources The major funding source is the receipt of rental income from the centre, Reserves polley Available reserves at 30 April 2024 were approximately £27.200. No fvre deficits were or are being predicted. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing documents The company 15 limited by guarantee and has no issued share capiial. It is a registered charity. and its governing instruments are its memorandum and articles of association. Recruitment and appolntment ofnew trustees Trustees are selected from ihe various groups which use the community centre. Related parties No related party noles are required for the period under review, REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03559913 (England and Wales) Registered Charity number 1077240 Registered office Dorset Road Community Centre Dorset Road Atherton Wigan Greater Manchester M46 9GJ Page I
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED REPORT OF THE TRUSTEES ror the year ended 30 April 2024 Trustees Mrs J S Holmes N A Bradbury Miss L Murray Councillor J Hodgkinson Mrs E A Ramsden (resigned 31.8.24) Mrs T A Hodgkinson Mrs F Hill (appointed l.1.25) Company Secretary Mrs T A Hodgkinson Independent Examlner Hayes & Co Chartered Accountanrs Suire 2 Beswick House Greenfold Way Leigh Lancashire WN7 3XJ Approved by order of the l)oard of trustees on 16 January 2025 and signed on its behalf by: N A Bradbury - Trustee Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIM ITED Independenl examiner's report ¢0 the Irustees of Dorsel Road Community Centre (Atherlon) Limited ('the Company,) I report io the charity trustees on my examinaiion of the accounis of the Company for the year ended 30 April 2024. Responsibilities and basis of report As the charity's Iruslees of the Company (and also its director5 for th¢ purposes of company law) you are responsible for the preparation of the accounls in accordance with the requirements of the Companies Aci 2006 ('Ihe 2006 Act'}. Having satisfied myself that ihe 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 Caled out under Section 145 of Ihe Charities Act 2011 ('the 201 l Act,). In carying out my examination I have followed the Directions oiven by the Charity Commission Ltnder Section 145(5) (b) of the 2011 Act. Indepepdent examiner's stglement I have compleled my examination. I confirm that no marters have come to my attention in connection with the examination giving rne cause to believe.. accounting records were not kept in respeci of the Company as required by Se¢iion 386 of the 2006 Act; or the accounls do nol accord with those records. or the accounts do not comply with the accounting requirernents 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 accounts have not been prepared in accordance wilh the rnethods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable io 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 Ix drawn in this report in order to enable a proper understanding of the accounts to be reached. A J Wardle FCA Hayes & Co Chartered Accountants Suite 2 Beswick House Greenfold Way Leigh Lancashire WN7 3XJ 16 January 2025 Page 3
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED STATEMENT OF FINANCIAL AcfiviTIES for the year ended 30 April 2024 2024 Unrestricted fund 2023 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 13.429 7,594 Investment income 41,505 34.264 Totsl 54,934 41,858 EXPENDITURE ON Orher 60,117 47,857 NET IiYCOMEI(EXPENDITURE) (5,183) (5,999) RECONCILIATION OF FUNDS Total funds brought forward 32,356 38,355 TOTAL FUNDS CARRIED FORWARD 27,173 32,356 The Dotes fom part of these fulancial statements Page 4
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED BALANCE SHEET 30 April 2024 2024 Unrestricted fund 2023 Total funds Notes FIXED ASSETS Tangible assets 53,703 41,985 CURRENT ASSETS Cash al bank and in hand 3,816 9,185 CREDITORS Arnounrs falling due within one year (30,346) (18,814) NET CURRENT ASSETS (26,530) (9,629) TOTAL ASSETS LESS CURRENT LIABILITIES 27,173 32,356 NET ASSETS 27,173 32,356 FUNDS Unrestricted funds 27,173 32.356 TOTAL FUNDS 27,173 32,356 The charitable company is entitled to exemption from audit under Seclion 477 of the Companies Act 2006 for the year ended 30 April 2024. The members have not required the company to obrain an audit of its financial statements for the year ended 30 April 2024 in accordance with Seciion 476 of ihe Companies Act 2006. The trustees acknowledge their résponsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing flnancial staiemenls which give a true and fair view of ihe state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of th¢ Companies Act 2006 relating to financial statements, so far as applicable to Ihe charitable company. (b) These financial statements have been prepared in accordance with the provisions applicable to chariLible companies subject to th¢ small companies regime. The financial statements were approved by Ihe Board of Trusiees and authorised for issue on 16 January 2025 and were $i1ed on its behalf by: N A Brndbury - Trustee The noles fomi part of these fmancial statements Page 5
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED NOTES TO THE FIJYANCtAL STATEMENTS for the year ended 30 April 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounling and Reporting by Charities.. Statement of Recommended Praciice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Iland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Siandard applicable in the UK and Republic of Ireland, and ihe Companies Acl 2006. The financial ststements have been prepared under the historical cost convention. In¢ome All income is recognised in the Statement of Finaneial Aclivilies once the charity has entiilement io the funds, it is probable that the incorne will be received and the amount can be me&sured reliably. Expenditure Liabil itics are recognised as expenditure as soon as there is a legal or constructive obl igation tommirting the charity to that expendirure, it is probable that a transfer of economic benefils will be required in settlemeni and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cos( related to the category. Where costs cannot be directly attributed to particular headings they have been allocaied to activities on a basis consistenl with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to wrire off each asset over its estimated useful life. Improvements to property Fumiture & photocopier Kilchen appliances Compurer equipment 250/0 on reducing balance 250/0 on reductng balance 250/0 on reducing balance 25¢A+ on reducing balance Taxation The charity is exempt from corporaiion on its charitable activiries. Fund aecountlng Unrestricted fund5 can be used in accordance with the charitable obje¢iives at the discretion of the trustees. Restricted ndS can only be used for particular restricted purposes within the objects of the charity. Restrictions aris¢ when sperified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes lo the financial statements. Hire purchase and leasbng commltments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Page 6 continued...
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS- Continued for the year ended 30 April 2024 INVESTMENT IiYCOME 2024 2023 Rents received 41,505 34,264 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is staled after charginW(crediling).' 2024 2023 Depreciation - owned assets Other operating leases 17,900 10 8,956 10 TRUSTEES, REMUiYERATION AND BENEFITS There were no irusiees, remuneraiion or other benefits for the year ended 30 April 2024 nor for the year ended 30 April 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 30 April 2024 nor for ihe year ended 30 April 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMEiYTS FROM Donations and legacies 7.594 Investh*nl income 34,264 Total 41,858 EXPENDuRE ON Other 47,857 NET INCOMEI(EXPENDITURE) {5,999) RECONCILIATION OF FUNDS Total funds brought forward 38,355 TOTAL FUNDS CARRIED FORWARD 32.356 Page 7 continued...
DORSET ROAD COIVIMUNITY CENTRE {ATHERTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued for Ihe year ended 30 April 2024 TANGIBLE FIXED ASSETS Improvements to property Furniture & phoiocopier Kitchen appliances Compuier equipment Totals COST Ai l May 2023 Additions 88,155 29,618 34,652 6,139 3,605 132,551 29,618 AI 30 April 2024 117,773 34,652 6,139 3,605 162,169 DEPRECIATION Ai l May 2023 Charg¢ for year 53,178 16,148 29,645 ,252 4,173 491 3,570 90,566 17,900 AI 30 April 2024 69,326 30,897 4,664 3,579 108,466 NET BOOK VALUE At 30 April 2024 48,447 3,755 1,475 26 53,703 At 30 April 2023 34.977 5,007 1,966 35 41,985 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Oiher loans (see note 8) Trade creditors Accrued expenses Defeed government grants 6,000 3,256 1,158 19,932 3,445 1.104 14.265 30,346 18,814 LOANS An analysis of ihe maturity of loans is given below: 2024 2023 Amounts falling due within on¢ year on demand: Other loans 6,000 Page 8 continued...
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 April 2024 MOVEMEIYT IN FUNDS Net movement in funds Ai 30.4.24 At 1.5.23 Unreslricted funds General fund 32,356 (5,183) 27,173 TOTAL FUNDS (5,183) 27,173 Nel movemenl in funds, included in the al)ove are as follows.. Incoming resources Resources expended Movement in funds Unrestricled funds General fund 54,934 (60,117) (5,183) TOTAL FUNDS 54,934 (60,117) (5,183) Comparatives for movemen¢ in funds Net movement in funds At 30.4.23 At 1.5.22 Unrestrieted funds General fund 38,355 (5,999) 32,356 TOTAL FUNDS 38,355 (5,999) 32,356 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrieted funds General fund 41,858 (47,857) (5,999) TOTAL FUNDS 41,858 (47,857) (5,999) Page 9 continued...
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS- conlinued for Ihe year ended 30 April 2024 MOVEMENT IN FUNDS- continued A curreni year 12 months and prior year 12 months combined position is as follows.. Net movement in funds Al 30.4.24 At 1.5.22 Unrestricted funds General fund 38,355 (11,182) 27,173 TOTAL FUNDS 38.355 27,173 A current year 12 monihs and prior year 12 months combined net movement in fvnds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 96,792 (107,974) (11,182) TOTAL FUNDS 96.792 (107,974) (11,182) io. RELATED PARTY DISCLOSURES There were no relaled party transactions for the year ended 30 April 2024. Page 10
DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 April 2024 2024 2023 IIYCOME AND ENDOWMENTS Donations 2nd legacies Donations Grants 4,784 8,645 20 7,574 13,429 7,594 Inveslment income Rents received 41,505 34,264 Total Incomin% resouree$ 54,934 41,858 EXPENDITURE Support costs Managemenl Other operating leases Rates and waler Insurance Light and heat Telephone Sundries Repairs & renewals Cleaning cosls Accouniancy Improv¢ments to property Fumiture & phoiocopier Kitchen appliances Computer equipment 10 1,972 959 10,790 589 1,418 5,799 19,363 1,158 16,149 ,252 492 10 1,836 957 10,151 517 1,830 10,177 12,188 6,619 1,669 656 12 59,960 47,726 Fin*nee Bank charges 157 Total resources expended 60,117 47.857 Ne¢ expenditure (5,183) (5,999) This page does not forni part of the statutory fmancial statements Page 11