2023-03-31-accounts - Barnstondale Centre

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Ar ANAVAL IMPACT REPORT Barnstondale

1,392 £71.792 CHILDREN HAVE . ACCESSED OVR PVRSARY SCHErnE OrtAT£D PY 8AftNSTOMDALE TO SVPPOftT CNILDR£rt SINCE Ovft 8vRSARY SCHEn£ 8EGAN IA MAY . 2020

TRVSTEES ANNUAL REPORT Barnstondale

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2021	2021	2021
		Notes	6	f		6	6	6
Incom and endowments		from:
Donations and	legacies
		3	80,657	2,568	83,225	185,729	32,393	218,122
Charitable activities		4	771,163		771,163	311,425		311,425
Other trading	activities
		5	22,098		22.098
Otherincome		6	9,922		9,922	31,683		31,683
Total income			883,840	2,568	886,408	528,837	32,393	561,230
d
Raising funds		9	23,437		23,437	2,208		2,208
Charitable activities		7	863,052	6,058	869,110	600,256	8,657	608,913
Total expenditure			886,489	6,058	892,547	602,464	8,657	611,121
Net outgoing resources
before transfers			(2,649)	(3,490)	(6,139)	(73,627)	23,736	(49,891)
Gross transfers
between funds			6,512	(6,512)		22,244	(22,244)
Net Income/(expenditure)		for
the Period/
Net movement	in funds		3,863	(10,002)	(6,139)	(51,383)	1,492	(49,891)
Fund balances	at 1January
2022			926,221	53,152	979,373	977,604	51,660	1,029,264
Fund balances	at 31March
2023			930,084	43,150	973,234	926,221	53,152	979,373

			2023		2021
		Notes	6		6
Fixed assets
Tangible assets				596,509		670,818
Current assets
Stocks		14			1572
Debtors		15	70,680		42,252
Cash at bank and in	hand		700,416		500,040
			771,096		543,864
Creditors: amounts	failing due within one
year		17	(354,741)		(187,807)
Net current assets				416,355		356,057
Total assets less current liabilities				1,012,864		1,026,875
Creditors: amounts	falling due after more
than one year		18		(39,630)		(47,502)
Net assets				973,234		979,373
Income funds
Restricted funds		22		43,150		53,152
Unr ricted funds -	eneral
Designated funds		20	697,386		765,379
General unrestricted	funds		232,698		160,842
				930,084		926,221
				973,234		979,373

					2023		2021
				Notes	6		6
Cash llows from operating	activities
Cash generated from operations				25		223,818		151,325
Investing activities
Purchase oftangible fixed	assets				(20,845)		(86,510)
Proceeds from disposal of	tangible	fixed	assets
					2,150		6,350
Net cash used in investing	activities					(18,695)		(80,160)
Financing activities
Repayment ofbank loans					(4,747)		627
Net cash (used in)/generated from		financing
activities						(4,747)		627
Net increase in cash and cash equivalents						200,376		71,792
Cash and cash equivalents	at beginning		of Period			500,040		428,248
Cash and cash equivalents	at end ofPeriod					700,416		500,040

Depreciation is recognised so asto write	offthe cost or valuation	offthe cost or valuation	ofassets less their residual values over their useful lives
on the following bases:
Leasehold land and buildings	Straight	line	between 10years and 24 years
Activity equipment	25% on	cost
Plant, equipment and IT	10%25% and		33.3%on cost
Computers	25% on	cost
Motor vehicles	25% on	cost

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			general			general
			2023	2023	2023	2021	2021	2021
			6	6	E	6	6	6
Donations and gifts			12,102	546	12,648	32,754	9,350	42,104
Grants			68,555	2,022	70,577	152,975	23,043	176,018
			80,657	2,568	83,225	185,729	32,393	218,122
Grants receivable		for core
activities
Furlough scheme						47,894		47,894
Wirral Borough Council			21,000		21,000	39,214		39,214
The Steve Morgan
Foundation			46,155		46,155	64,617		64,617
Medicash							10,000	10,000
The Hedley	Foundation						2,000	2,000
iayne Moore Media limited
				2,022	2,022		4,043	4,043
The Boshier	Hinton
Foundation							2,000	2,000
Bernard Sunley Foundation
							5,000	5,000
Tesco Community		Grant	1,000		1,000
Warburtons	Community
Grant
Other						1,250		1,250
			68,555	2,022	70,577	152,975	23,043	176,018

				Accommodatloo	Outdoor	Total
				and sports hire	activities	2021
				2021	2021
Charitable		activities		491,334		491,334
Sports hall				6,700		6,700
Outdoor		pursuits			273,129	273,129
				498,034	273,129	771,163
Analysis	by		fund
Unrestricted			funds - general	498,034	273,129	771,163
				498,034	273,129	771,163
				Accommodation	Outdoor	Total
				and sports hire	activities	2021
				2021	2021
Charitable			activities	157,623		157,623
Sports hall				3,470		3,470
Shop sales						153
Outdoor		pursuits			150,179	150,179
				161,093	150,179	311,425
Analysis	by		fund
Unrestricted			funds - general	161,093	150,179	311,425
				161,093	150,179	311,425

Other trading activities	Other trading activities
			Unrestricted	Total
			funds
			general
			2023	2021
			f	f
Fundraising	events		22,098
		19

			Unrestricted	Unrestricted
			funds	funds
			general	general
			2023	2021
			6	6
Net gain	on disposal oftangible	fixed assets	1,625	6,350
Bank interest			3,138	321
Insurance	claim		5,159	25,012
			9,922	31,683

				Accommodation and	Outdoor	Total
				sports hire	acthdtles	2023
				2023	2023
				f
Staff costs				380,232	132,147	512,379
Depreciation		and impairment		94,629		94,629
Rent & rates				(202)		(202)
Insurance				12,856		12,856
Light & heat				26,067		26,067
Telephone				5,216		5,216
Advertising				2,131		2,131
Sundry				8,386		8,386
Repairs				36,135		36,135
Catering				46,216		46,216
Motor expenses				6,962		6,962
Outdoor	Activities				3,719	3,719
Cleaning				34,855		34,855
Training				718		718
				654,201	135,866	790,067
Share of	support costs (see note 8)			40,764	22,364	63,128
Share of	governance		costs (see note 8)	10,277	5,638	15,915
				705,242	163,868	869,110
Analysis	by	fund
Unrestricted		funds - general		699,184	163,868	863,052
Restricted funds				6,058		6,058
				705,242	163,868	869,110

Charitable	activities	activities				(Continued)
				Accommodation and	Outdoor	Total
				sports hire	activities	2021
				2021	2021
				6	6
Staff costs				247,716		336,484
Depreciation		and impairment		84,803		84,803
Rent &rates				11,118		11,118
Insurance				9,510		9,510
Light &heat				22,977		22,977
Telephone				1,839		1,839
Advertising				1,169		1,169
Sundry				2,489		2,489
Repairs				20,610		20,610
Catering				11,841		11,841
Motor expenses				5,805		5,805
Outdoor Activities					6,454	6,454
Cleaning				7,719		7,719
Training				2,296		2,296
				429,892	95,222	525,114
Share ofsupport costs (see note 8)				38,065	35,451	73,516
Share ofgovernance			costs (see note 8)	6,996	3,287	10,283
				474,953	133,960	608,913
Analysis by		fund
Unrestricted		funds	—general	466,296	133,960	600,256
Restricted	funds			8,657		8,657
				474,953	133,960	608,913

Support costs	Support costs
		Support costs	Governance	2023	Support costs	Governance	2021
			Costs			COSts
			6			E
Staff costs		51,189		51,189	55,558		55,558
Postage &stationery		2,274		2,274	1,618		1,618
Computer	costs	7,451		7,451	12,106		12,106
Hospitality		178		178	920		920
Bank charges		2,036		2,036	2,524		2,524
Bookkeeping					790		790
Audit fees			3,600	3,600		3,600	3,600
Legal and	professional		12,315	12,315		6,683	6,683
		63,128	15,915	79,043	73,516	10,283	83,799
Analysed	between
Charitable	activities	63,128	15,915	79,043	73,516	10,283	83,799

			Unrestricted	Unrestricted
			funds	funds
			general	general
			2023	2021
			6
Fundraisln	nd	ublici
Other fundraising		costs	23,437	2,208
			23,437	2,208


Employees		(Continued)
Employment costs	2023	2021
	E	E
Wages and salaries	507,974	360,228
Social security costs	34,172	19,255
Other pension costs	21,422	12,559
	563,568	392,042

Tangible fixed assets	Tangible fixed assets	Tangible fixed assets
				leasehold land	Activity Plant,	equipment	Computers	Motor vehldes	Total
				and huildines	equipment	and IT
					E	E
Cost
At 1January		2022		1,852,279	242,098	225,908	21,433	35,373	2,377,091
Additions				6,047	651	13,508	639		20,845
Disposals					(1,050)				(1,050)
At 31March		2023		1,858,326	241,699	239,416	22,072	35,373	2,396,886
Depreciation		and
impairment
At 1January		2022		1,328,887	195,917	130,404	18,417	32,648	1,706,273
Depreciation		charged	in
the Period				49,032	17,342	23,609	1,924	2,722	94,629
Eliminated	in respect of
disposals					(525)				(525)
At 31March		2023		1,377,919	212,734	154,013	20,341	35,370	1,800,377
Carrying amount
At 31March		2023		480,407	28,965	85,403	1,731	3	596,509
At 31December 2021				523,391	46,182	98,520		2,725	670,818

14	Stocks
					2023	2021
					6	6
	Finished	goods and goods for resale				1,572
15	Debtors
					2023	2021
	Amounts	falling due within one		year:	6	6
	Trade debtors				64,176	32,330
	Other debtors					318
	Prepayments		and accrued income		6,504	9,604
					70,680	42,252
16	Loans and overdrafts
					2023	2021
					6	f
	Bankloans				45,880	50,627
	Payable	within	one year		6,250	3,125
	Payable	after	one year		39,630	47,502
	Amounts	included above which		fall due after five years:
	Payable	by instalments			14,630	22,502

				2023	2021
			Notes	f	6
Bankloans			16	6,250	3,125
Other taxation	and social security			53,227	20,047
Deferred income			19	207,393	36,663
Trade creditors				11,438	2,935
Other creditors				70,195	106,309
Accruals and deferred		income		6,238	18,728
				354,741	187,807

18	Creditors: amounts	Creditors: amounts	falling due after more than one year	falling due after more than one year	falling due after more than one year
							2023	2021
						Notes	f	f
	Bankloans					16	39,630	47,502
19	Deferred income
							2023	2021
							f	f
	Arising from money		received	in advance			207,393	36,663
	Deferred income	is	induded	in the financial statements	as follows:
							2023	2021
							f	f
	Deferred income	is	included	within:
	Current liabilities						207,393	36,663
	Movements in the Period:
	Deferred income	at	1ianuary	2022			36,663	2,680
	Released from previous periods						(36,663)	(2,680)
	Resources deferred		in the Period				207,393	36,663
	Deferred income	at	31March	2023			207,393	36,663

				Balance at	Resources	Transfers	Balance at
				1saovary 2022	expended		31March 2023
				f	f
Building maintenance			fund	50,000			50,000
Site development		fund		90,000			90,000
Site building	and	equipment		625,379	(92,717)	24,724	557,386
				765,379	(92,717)	24,724	697,386

				Balance at	Resources	Transfers	Balance at
				1sanuary 2021	expanded		31March 2022
				f	f		f
Building maintenance			fund	88,875		(38,875)	50,000
Site development		fund		125,000		(35,000)	90,000
Site building	and	equipment		625,449	(82,700)	82,630	625,379
				839,324	(82,700)	8,755	765,379

Analysis of net	assets between	funds
		Unrestricted Restricted						Total	Unrestricted	Restricted	Total
			2023			2023		2023	2021	2021	2021
			f			f		f	f		f
Fund balances	at 31
March 2023 are
represented by:
Tangible assets		557,388			39,121			596,509	629,259	41,559	670,818
Current assets/(liabilities)		412,326				4,029		416,355	344,464	11,593	356,057
Long term liabilities		(39,630)						(39,630)	(47,502)		(47,502)
		930,084			43,150			973,234	926,221	53,152	979,373
Restricted funds
The income funds ofthe charity		include	restricted	funds comprising				the following unexpended		balances of	donations and
grants held on	trust for specific	purposes:
			Movement			in current	year funds
			Balance at	Incomins resources					Resources	Transfers	Balance at
		1January 2022							expended		31March 2023
			f				f		f	f	f
Other funds			11,594			2,568			(3,621)	(6,512)	4,029
Acorn building	2		41,558						(2,437)		39,121
			53,152			2,568			(6,058)	(6,512)	43,150
			Movement		in comparative			year funds
			Balance at	incomlnc resources					Rosoumm	Transfers	ealanca at
		1tannery 2021							expended		31March 2022
			f			f			f
Otherfunds			7,998			32,393			(6,554)	(22,244)	11,594
Acorn building	2		43,662						(2,103)		41,558
			51,660			32,393			(8,657)	(22,244)	53,152

	2023	2021
	5	5
Within one year	2,500	2,500
Between two and five years	10,000	10,000
In over five years	37,500	40,000
	50,000	52,500

Cash generated from operations	Cash generated from operations			2023	2021
				f	6
Deficit for the Period				(6,139)	(49,891)
Adjustments for:
Gain on disposal oftangible	fixed assets			(1,625)	(6,350)
Depreciation and impairment	oftangible	fixed assets		94,629	84,803
Movements in working capital:
Decrease in stocks				1,572	161
(Increase)in debtors				(28,428)	(21,854)
(Decrease)/increase in creditors				(6,921)	110,473
Increase In deferred income				170,730	33,983
Cash generated from operations				223,818	151,325
Analysis ofchanges In net funds
			At 1lanaary 2022	Cash flaws	At 31March 2023
Cash at bank and In hand			500,040	200,376	700,416
Loans falling due within one	year		(3,125)	(3,125)	(6,250)
Loans falling due after more	than one year		(47,502)	7,872	(39,630)
			449,413	205,123	654,536

IT'S AN ADVENTVRE THAT SPARKS SOrnETHING rnOR£! È4