2020-12-31-accounts - Barnstondale Centre

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Trustees		PS Davison
		Mrs D Russell
		Miss V Shaw
		Dr BWeatherill
		Mrs C VWarbrick
		MrJS Elliott
Secretary		H Hughes
Charity number		1087502
Company	number	4201418
Registered	office	Storeton Lane
		Bamston
		Wirral
		Merseyside
		CH61 1BX
Auditor		McLintocks (NW) Limited
		46 Hamilton	Square
		Birkenhead
		Wirral
		Merseyside
		CH41 5AR

		Page
Trustees' report		2-7
Statement ofTrustees'	responsibilities
Independent auditor's	report	8-10
Statement offinancial	activities
Balance sheet		12
Statement ofcash flows		13
Notes to the financial	statements	14-31

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
		Notes	2020 f	2020f	2020 8	2019 F	2019 8	2019 8
n m nd end		n
Donations and legacies		3	174,708	89,813	264,521	27,567	35,954	63,521
Charitable activities		4	138,168		138,168	594,607		594,607
Other income		5	787		787	1,330		1,330
Total income			313,663	89,813	403,476	623,504	35,954	659,458
~~en tglgre on:
Raising funds		8	1,030		1,030	1,500		1,500
Charitable activities		6	415,894	70,101	485,995	598,131	4,873	603,004
Other			104		104
Total resources
expended			417,028	70,101	487,129	599,631	4,873	604,504
Net (outgoing)/
incoming resources
before transfers			(103,365)	19,712	(83,653)	23,873	31,081	54,954
Gross transfers
between funds			20,339	(20,339)		31,904	(31,904)
Net (expenditure)/income
for the year/
Net movement	in funds		(83,026)	(627)	(83,653)	55,777	(823)	54,954
Fund balances at 1
January 2020			1,060,630	52,287	1,112,917	1,004,853	53,110	1,057,963
Fund balances	at 31
December 2020			977,604	51,660	1,029,264	1,060,630	52,287	1,112,917

				2020		2019
			Notes	F		f
Fixed assets
Tangible assets			12		669,109		676,813
Current assets
Stocks			13	1,733		3,247
Debtors			14	20,400		21,709
Cash at bank and in		hand		428,248		485,192
				450,381		510,148
Creditors:	amounts	falling due within
one year			16	(46,651)		(74,044)
Net current	assets				403,730		436,104
Total assets less current liabilities					1,072,839		1,112,917
Creditors:	amounts	falling due after
more than	one year		17		(43,575)
Net assets					1,029,264		1,112,917
Income funds
Restricted	funds		21		51,660		52,287
Unrestricted	funds -	eneral
Designated	funds		19	839,324		891,091
General unrestricted		funds		138,280		169,539
					977,604		1,060,630
					1,029,264		1,112,917

						2020		2019
					Notes	6
Cash flows from operating			activities
Cash (absorbed by)/generated			from		24
operations							(44,833)		109,459
Investing activities
Purchase oftangible	fixed	assets				(62,111)		(62,178)
Proceeds on disposal	oftangible			fixed
assets								100
Net cash used in investing			activities				(62,111)		(62,078)
Financing activities
Receipt ofbank loans						50,000
Net cash generated	from/(used			in)
financing activities							50,000
Net (decrease)/increase		in	cash and cash
equivalents							(56,944)		47,381
Cash and cash equivalents		at beginning			ofyear		485,192		437,811
Cash and cash equivalents			at end of		year		428,248		485,192

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		general			general
		2020 6	2020 6		2019	2019 6	2019f
Donations and	gifts	16,057	22,889	38,946	27,567	35,954	63,521
Grants		158,651	66,924	225,575
		174,708	89,813	264,521	27,567	35,954	63,521
Grants receivable for
core activities
Furlough scheme		139,975		139,975
Sports England		8,676		8,676
Wirral Council
Discretionary	Business
Grant		10,000		10,000
Garfield Weston			30,000	30,000
Steve Morgan
Foundation			36,924	36,924
		158,651	66,924	225,575

		Accommod	Tuck shop	Outdoor	Total Accommodatl	Total Accommodatl
		ation and		activities	2020 on and sports
		sports hire				hire
		2020	2020	2020		2010
Charitable	activities	109,827			109,827	441,581
Sports hall		5,100			5,100	7,814
Shop sales			530		530
Other sales
Outdoor pursuits				22,711	22,711
		114,927	530	22,711	138,168	449,395

		Unrestricted	Unrestricted
		funds	funds
		general	general
		2020f	2019 f
Net gain on disposal oftangible	fixed assets		98
Bank interest		787	1,232
		787	1,330

				Accommod	Tuck shop	Outdoor	Total	Total
				ation and		activities	2020	2019
				sports htrg		6	6	6
Staff costs				209,914		74,676	284,590	300,606
Depreciation		and impairment		69,712			69,712	69,049
Rent &rates				9,078			9,078	13,783
Insurance				8,999			8,999	8,814
Light &heat				16,115			16,115	27,591
Telephone				1,692			1,692	2,671
Advertising				1,373			1,373	8,169
Sundry				2,503			2,503	5,362
Repairs				15,056			15,056	41,390
Catering				5,986			5,986	38,165
Motor expenses				4,701			4,701	7,905
Outdoor Activities						2,856	2,856	3,728
Cleaning				4,070			4,070	7,659
Shop expenses					1,315		1,315	4,005
Training				1,774			1,774	1,236
				350,973	1,315	77,532	429,820	540,133
Share ofsupport costs (see note 7)				33,110		6,543	39,653	46,266
Share ofgovernance 7)			costs (see note	13,796		2,726	16,522	16,605
				397,879	1,315	86,801	485,995	603,004
Analysis	by	fund
Unrestricted		funds -	general	327,778	1,315	86,801	415,894
Restricted	funds			70,101			70,101
				397,879	1,315	86,801	485,995

			Accommod	Tuck shop	Outdoor	Total
			ation and sports hirft	6	activitiesf	2019 8
Staif costs			227,815		72,791	300,606
Depreciation	and impairment		69,049			69,049
Rent &rates			13,783			13,783
Insurance			8,814			8,814
Light &heat			27,591			27,591
Telephone			2,671			2,671
Advertising			8,169			8,169
Sundry			5,362			5,362
Repairs			41,390			41,390
Catering			38,165			38,165
Motor expenses			7,905			7,905
Outdoor Activities					3,728	3,728
Cleaning			7,659			7,659
Shop expenses				4,005		4,005
Training			1,236			1,236
			459,609	4,005	76,519	540,133
Share ofsupport costs (see note 7)			35,370		10,896	46,266
Share ofgovernance		costs (see note 7)	12,694		3,911	16,605
			507,673	4,005	91,326	603,004
Analysis by	fund
Unrestricted	funds -	general	502,800	4,005	91,326	598,131
Restricted funds			4,873			4,873
			507,673	4,005	91,326	603,004

Support c	osts
		Support	Governance	2020	Support	Governance	2019
		costs	costs		costs	costs
		f	6		f	8
Staff costs		29,117		29,117	30,759		30,759
Postage &stationery		959		959	1,318		1,318
Computer	costs	8,245		8,245	10,997		10,997
Hospitality		142		142	1,117		1,117
Bank charges		132		132	465		465
Bookkeeping		1,058		1,058	1,610		1,610
Audit fees			3,600	3,600		3,600	3,600
Legal and	professional		12,922	12,922		13,005	13,005
		39,653	16,522	56,175	46,266	16,605	62,871
Analysed	between
Charitable	activities	39,653	16,522	56,175	46,266	16,605	62,871

			Unrestricted	Unrestricted
			funds	funds
			general	general
			2020f	2019 f
Fundraisin	and	ubi
Fundraising	costs		1,030	1,500
			1,030	1,500

		2020	2019
		Number	Number
Site staff		18	18
Administrative	staff	1	1
Management	staff	2	2
Total		21	21
Employment	costs	2020	2019
			5
Wages and salaries		288,345	302,494
Social security	costs	14,440	17,946
Other pension	costs	10,922	10,925
		313,707	331,365

							Unrestricted	Total
							funds
							general
							2020	2019
Net	loss	on	disposal	oftangible	fixed	assets	104
							104

Tangible fixed assets	Tangible fixed assets
			Leasehold	Activity		Plant, Motor	vehicles	Total
			land and	equlpmentequlpment		and
			buildingsf	f		IT f	f
Cost
At 1 January	2020		1,826,875	231,456	141,340		60,373	2,260,044
Additions				1,819	60,292			62,111
Disposals						(417)		(417)
At 31 December 2020			1,826,875	233,275	201,215		60,373	2,321,738
Depreciation	and impairment
At 1 January	2020		1,246,524	167,716	129,028		39,962	1,583,230
Depreciation	charged	in the year	37,592	13,531		9,747	8,842	69,712
Eliminated in	respect ofdisposals					(313)		(313)
At 31 December 2020			1,284,116	181,247	138,462		48,804	1,652,629
Carrying amount
At 31 December 2020			542,759	52,028	62,753		11,569	669,109
At 31 December 2019			580,350	63,740		12,312	20,411	676,813

13	Stocks
					2020	2019
					6	6
	Finished	goods and goods for		resale	1,733	3,247
14	Debtors
	Amounts	falling due within one year:			2020	2019f
	Trade debtors				2,115	8,129
	Other debtors				5,834	6,301
	Prepayments		and accrued income		12,451	7,279
					20,400	21,709
15	Loans and overdrafts
					2020	2019f
	Bank loans				50,000
	Payable	within	one year		6,425
	Payable	atter	one year		43,575
	Amounts	included above which		fall due after five years:
	Payable	by instalments			2,693

16	Creditors: amounts	falling due within one year
				2020	2019
			Notes
	Bank loans		15	6,425
	Other taxation and social security			3,872	17,408
	Deferred income		18	2,680	400
	Trade creditors			3,950	7,145
	Other creditors			21,352	23,319
	Accruals and deferred	income		8,372	25,772
				46,651	74,044
17	Creditors: amounts	falling due after more than one year
				2020	2019
			Notes	6
	Bank loans		15	43,575
18	Deferred income
				2020	2019
				F	6
	Arising from Sports hall income			2,680	400

				Movement	in comparative	in comparative	year funds
				Balance st	Resources	Transfers		Balance at
				1 January 2019	expended			31 December 2019
Building maintenance			fund	56,000			32,875	88,875
Site development		fund		125,000				125,000
Site building	and	equipment		636,147	(66,668)	107,737		677,216
				817,147	(66,668)	140,612		891,091
				Movement in current		year funds
				Balance at	Resources	Transfers		Balance st
				1 January 2020	expended			31 December 2020
				f	f		f
Building maintenance			fund	88,875				88,875
Site development		fund		125,000				125,000
Site building	and	equipment		677,216	(67,814)		16,047	625,449
				891,091	(67,814)		16,047	839,324

Analysis ofnet assets	between funds
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	2020	2020	2020	2019	2019	2019
	f		f	f	f
Fund balances at 31
December 2020 are
represented by:
Tangible assets	625,447	43,662	669,109	631,253	45,560	676,813
Current assets/
(liabilities)	395,732	7,998	403,730	429,377	6,727	436,104
Long term liabilities	(43,575)		(43,575)
	977,604	51,660	1,029,264	1,060,630	52,287	1,112,917

			Movement	in comparative	year funds
		Balance at	Incoming	Resources	Transfers	Balance at
		1January 2019	I'esourcss	expended		31 December 2019
Other funds		5,569	35,954	(2,892)	(31,904)	6,727
Acorn
building	2	47,541		(1,981)		45,560
		53,110	35,954	(4,873)	(31,904)	52,287
			Movement in current year funds
		Balance at	Incoming	Resources	Transfers	Balance at
		1 January 2020	I'seoul'css	expended		31 December 2020
Other funds		6,727	89,814	(68,203)	(20,340)	7,998
Acorn
building	2	45,560		(1,898)		43,662
		52,287	89,814	(70,101)	(20,340)	51,660

	2020f	2019 5
Within one year	2,500	2,500
Between two and five years	10,000	10,000
In over five years	42,500	45,000
	55,000	57,500

	There were no disclosa	ble related party transactions during	ble related party transactions during	the year (2019 - non	e).
24	Cash generated from	operations			2020	2019
						F
	(Deficit)/surpus for the	year			(83,653)
	Adjustments for:
	Loss/(gain) on disposal	oftangible	fixed assets		104	(98)
	Depreciation and impairment oftangible fixed assets				69,712	69,049
	Movements in working	capital:
	Decrease/(increase) in	stocks			1,514	(1,466)
	Decrease/(increase) in	debtors			1,308	(2,642)
	(Decrease) in creditors				(36,098)	(10,738)
	Increase in deferred income				2,280	400
	Cash (absorbed by)/generated		from operations		(44,833)	109,459
25	Analysis ofchanges	in net funds
				At 1 January	Cashtlews	Atst December
				2020		2020
				6
	Cash at bank and in hand			485,192	(56,944)	428,248
	Loans falling due within	one year			(6,425)	(6,425)
	Loans fatling due after	more than	one year		(43,575)	(43,575)
				485,192	(106,944)	378,248