2023-03-31-accounts - Benchill Community Centre

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1-6	TRUSTEES ANNUAL REPORT
	INDEPENDENT EXAMINERS	REPORT
	STATEMENT OF FINANCIAL	ACTIVITIES
	BALANCE SHEET
10	STATEMENT OF CASH FLOWS
11-21	NOTES TO THE ACCOUNTS

							Total Funds	Total Funds	Total Funds
							Year Ended
					Unrestricted	Restricted	31	March	Year Ended 31
					Funds	Funds	2023		March 2022
				Further Details	f			f.	f
Income from:
Donations and	legacies			(3)	404			404
Charitable Activities				(4)	5,452	119,295		124,747	118,232
Other Trading	Activities			(5)	96,178			96,178	62,848
Total					102,034	119,295		221,329	181,080
Expenditure on:
Raising Funds				(6)	1,661	13,256		14,917	9,402
Charitable Activities				(6)	10,985	117,944		128,929	252,231
Total					12,646	131,200		143,846	261,633
Net income/(expenditure)					89,388	(11,905)		77,483	(80,553)
Transfers between		funds		(15)	(1,653)	1,653
Net movement	in funds				87,735	(10,252)		77,483	(80,553)
Reconciliation	of	funds
Total funds brought			forward	(15)	152,630	29,265		181,895	262,448
Total funds carried			forward	(15)	240,365	19,013		259,378	181,895

Reconciliation of net movem	e	nt	in f	unds to net	cash flo	w from operating act	ivities
							Year Ended	Year Ended
							31 March	31 March
							2023	2022
							E	E
Net movement in funds							77,483	(80,553)
Add back depreciation							5,566	5,671
Decrease/(increase) in debtors							17,175	(6,489)
Increase/(decrease) in creditors							(21,225)	26,329
Net cash used in operating	activities						78,999	(55,042)
Cash flows from investment		activities:
Purchase offixed assets								(1,062)
Net cash provided by investing			activities					(1,062)
Increase/(decrease) in cash	and		cash equivalents		during	the year	78,999	(56,104)
Cash and cash equivalents	brought			forward			172,919	229,023
Cash and cash equivalents		carried		forward			251,918	172,919


3.Donations		and	Legacies
				Unrestricted	Restricted	Total Funds	Total Funds
					Year Ended	Year Ended	Year Ended
				Year Ended 31	31 March	31 March	31 March
				March 2023	2023	2023	2022
				f		f	f
Donations				404		404
				404		404
Previous	reporting		period
				Unrestricted	Restricted	Total Funds
					Year Ended	Year Ended
				Year Ended 31	31 March	31 March
				March 2022	2022	2022
				F
Donations

4.Income from cha	ritabl	e activities
					Unrestricted		Restricted	Total Funds	Total Funds
							Year Ended	Year Ended	Year Ended
					Year Ended 31		31 March	31 March	31 March
					March	2023	2023	2023	2022
					E		E	E	f
Registration Fees						5,352		5,352	1,015
Unrestricted grants:
Forever Manchester						100		100
Restricted grants:
Manchester Active - HAF		Easter					4,874	4,874
Manchester Active - HAF		Summer					21,343	21,343
Manchester City Council		Covid Impact	Fund						27,896
Manchester City Council		Covid Relief							6,163
Manchester City Council		Work Club					4,000	4,000
Foreign, Commonwealth		& Development		Office			(1,249)	(1,249)
ESF Funding									7,009
Good Things Foundation									3,920
Asda Foundation							500	500
Forever Manchester	Parent Toddlers		Group				100	100
WCHG Parent Toddlers		Group					205	205
WCHG Playschemes									7,529
Mace Spirit of Manchester							1,000	1,000
WCHG Tutor Costs							20,000	20,000	20,000
Our Manchester							33,525	33,525	44,700
Young Manchester	Afterschool						34,997	34,997
						5,452	119,295	124,747	118,232

Previous reporting	Previous reporting	period
					Unrestricted		Restricted	Total Funds
							Year Ended	Year Ended
					Year Ended 31		31 March	31 March
					March	2022	2022	2022
Registration	Fees					1,015		1,015
Restricted grants:
Manchester	City Council		Covid	Impact Fund			27,896	27,896
Manchester	City Council		Covid	Relief			6,163	6,163
ESF Funding							7,009	7,009
Good Things	Foundation						3,920	3,920
WCHG Playschemes							7,529	7,529
WCHG Tutor Costs							20,000	20,000
Our Manchester							44,700	44,700
						1,015	117,217	118,232
5.Income from other trading				activities
					Unrestricted		Restricted	Total Funds	Total Funds
							Year Ended	Year Ended	Year Ended
					Year Ended 31		31 March	31 March	31 March
					March	2023	2023	2023	2022
					E			E	E
Facilities Rental						96,178		96,178	62,848
						96,178		96,178	62,848
Previous reporting		period
					Unrestricted		Restricted	Total Funds
							Year Ended	Year Ended
					Year Ended 31		31 March	31 March
					March	2022	2022	2022
					f		E	E
Facilities Rental						62,848		62,848
						62,848		62,848

					Community	Year Ended	Year Ended
					Centre	31 March	31 Iylarch
					Activities	2023	2022
							6
Expenditure		on raising funds:
Astro Pitch Rent					1,561	1,561	457
Event costs					13,356	13,356	8,945
					14,917	14,917	9,402
Expenditure		on charitable		activities:
Employment		Costs			30,908	30,908	134,324
Course and	Tutor Fees				48,540	48,540	51,898
ECDL Administration			Costs		1,201	1,201	2,983
Software					3,263	3,263	2,232
Repairs and		Maintenance			520	520	3,523
Bad Debts					5,802	5,802	244
Minor Equipment					1,734	1,734	6,095
Refreshments					5,311	5,311	1,367
Grants Paid					200	200
Room Rent							900
Subscriptions					640	640	476
Security					15,664	15,664	25,744
Cleaning					4,973	4,973	4,552
Telephone					3,279	3,279	10,630
Governance					960	960	1,200
Post, Printing		8 Stationery			368	368	392
Depreciation					5,566	5,566	5,671
					128,929	128,929	252,231
					143,846	143,846	261,633
Restricted	funds					131,200	214,819
Unrestricted		funds				12,646	46,814
						143,846	261,633

The breakdow below:	n of	support cos	ts and how these were al	located between g	overnance and	other support costs is sho
			General Support	Governance	Total 2023	Basis of apportionment
Accountancy	Fees			960	960	type ofexpense
				960	960
Previous reporting		period
			General Support	Governance	Total 2022	Basis of apportionment
Accountancy	Fees			1,200	1,200	type ofexpense
				1,200	1,200

9.Analysis	ofstaff costs
		Year Ended	Year Ended
		31 March	31 March
		2023	2022
		E	E
Wages and	Salaries	26,220	104,837
Redundancy		2,682
Social Secunty Costs		384	9,350
Pension Costs		1,622	20,137
		30,908	134,324
Charitable	activities	30,908	134,324
Support costs
		30,908	134,324

11.Tangible Fixed Assets
	Furniture	8
	Office		Computer
	Equipment		Equipment	Total
Cost	E		E	E
At 1 April 2022	54,752		47,504	102,256
Additions
Disposais
At 31 March 2023	54,752		47,504	102,256
Depreciation
At 1 April 2022	53,395		42,318	95,713
Charge for Year		380	5,186	5,566
Eliminated on Disposals
At 31March 2023	53,775		47,504	101,279
NET BOOK VALUE
At 31March 2023		977		977
At 31 March 2022	1,357		5,186	6,543
12.Analysis ofdebtors
			2023	2022
			E	E
Debtors			15,048	28,897
Prepayments			106	3,432
			15,154	32,329

							2023	2022
							E	E
Creditors							7,011	28,742
Short-term compensated absences				(holiday	pay)
Other creditors and accruals							960	1,154
Deferred	income						700
							8,671	29,896
14.Deferred income
Deferred	income	comprises	rental	income	received	for periods beyond the year end
Balance	as at 1	April 2022
Amount	released	to income	earned	from charitable		activities
Amount	deferred	in year					700
Balance	at 31 March 2023						700

Analysis	of movements	of movements	in unrestricted	in unrestricted	funds
						Balance	at 1	Incoming	Resources		Balance	at 31
						April 2022		Resources	Expended	Transfers	March	2023
						f		f.	f	f	f
General	Fund					152,630		102,034	(12,646)	(1,653)	240,365
						152,630		102,034	(12,646)	(1,653)	240,365
Previous	reporting period
						Balance	at 1	Incoming	Resources		Balance	at 31
						April 2021		Resources	Expended	Transfers	March	2022
						f		f	f	f	f
General	Fund					139,914		63,863	(46,814)	(4,333)	152,630
						139,914		63,863	(46,814)	(4,333)	152,630
Name of unrestricted		fund:				Description, nature and purpose			ofthe fund
General	Fund					The "free	reserves"
Analysis	of movements		in restricted	funds
						Balance at 1		Incoming	Resources		Balance	at 31
						April 2022		Resources	Expended	Transfers	March	2023
						f		f			f
Manchester Active —		HAF	Easter					4,874	(3,933)			941
Manchester Active -		HAF	Summer					21,343	(18,415)			2,928
Manchester City Council			Covid Impact	Fund			3,667					3,667
Manchester City Council			Covid Relief				6,163					6,163
Manchester City Council			Work Club					4,000	(4,000)
Foreign,	Commonwealth		K Development		Office		6,991	(1,249)	(6,991)	1,249
WCHG	Parent Toddlers		Group					205	(140)	404		469
Good Things Foundation							1,797					1,797
Asda Foundation								500				500
Forever	Manchester	Parent Toddlers		Group				100	(100)
WCHG	Playschemes						1,588					1,588
Mace Spirit of Manchester								1,000				1,000
WCHG	Tutor Costs							20,000	(24,331)			(4,331)
Our Manchester							9,059	33,525	(40,626)			1,958
Young	Manchester Afterschool						29,265	34 997 119,295	(32,664) (131,200)	1,653		2,333 19,013

Analysis of movements	in	restricted	restricted	restricted	funds	funds
Previous reporting period
							Balance at 1	Incoming	Resources		Balance	at 31
							April 2021	Resources	Expended	Transfers	March	2022
							E		E	E	E
Big Lottery Fund							1,902		(1,902)
Forever Manchester Parents		8 Tots Group					560		(596)	36
Forever Manchester Bereavment				Group			112		(112)
Forever Manchester Samantha			Wadsworth				4		(4)
Forever Manchester Covid Funding							1,000		(1,000)
The Leathersellers Company							1,000		(1,000)
Groundworks UK							500		(500)
Manchester City Council	Covid		Impact		Fund		1,572	27,896	(25,801)			3,667
Manchester City Council	Covid		Relief				497	6,163	(497)			6,163
Manchester Airport Group							1,220		(1,220)
Charities Aid Foundation							774		(774)
Foreign, Commonwealth	8 Development					Office	38,069		(31,078)			6,991
ESF Funding							(1,309)	7,009	(5,760)	60
Good Things Foundation							1,796	3,920	(3,919)			1,797
Big Lottery Fund - Celebrate							104		(104)
Asda Foundation After School Club							(1,748)		(247)	1,995
Asda Foundation Parent	Toddlers			Group			275		(275)
WCHG Jo Cox Event							63		(63)
WCHG Mitchell Gardens							35		(35)
Over 50's Group							188		(188)
WCHG Playschemes								7,529	(5,941)			1,588
WCHG Tutor Costs								20,000	(22,242)	2,242
Our Manchester							31,649	44,700	(67,290)			9,059
Yorkshire Building Society							241		(241)
We Love Manchester							873		(873)
Young Manchester Playscheme							5,033		(5,033)
Minibus							35,574		(35,574)
WCHG Community Support		Fund					2 550 122,534	117,217	(2,550) (214,819)	4,333		29,265

			Unrestricted	Designated	Restricted
			funds	funds	funds	Total 2023
			E		E	E
Tangible	fixed assets		339		638	977
Cash at bank and		in hand	232,088		19,830	251,918
Other net current		assets/(liabilities)	7,938		(1,455)	6,483
Total			240,365		19,013	259,378
Previous	reporting	period
			Unrestricted	Designated	Restricted
			funds	funds	funds	Total 2022
					f	E
Tangible	fixed assets		507		6,036	6,543
Cash at	bank and	in hand	163,870		9,049	172,919
Other net current		assets/(liabilities)	(11,747)		14,180	2,433
Total			139,914		29,265	181,895

						Year Ended	Year Ended
						31March	31March
						2023	2022
						E	E
Income
Donations						404
Registration Fees						5,352	1,015
Forever Manchester						100
Restricted grants:
Manchester Active	—HAF		Easter			4,874
Manchester Active	- HAF		Summer			21,343
Manchester City Council			Covid Impact	Fund			27,896
Manchester City Council			Covid Relief				6,163
Manchester City Council		Work Club				4,000
Foreign, Commonwealth			5 Developme'nt		Office	(1,249)
ESF Funding							7,009
Good Things Foundation							3,920
Asda Foundation						500
Forever Manchester	Parent Toddlers			Group		100
WCHG Parent Toddlers		Group				205
WCHG Playschemes							7,529
Mace Spirit of Manchester						1,000
WCHG Tutor Costs						20,000	20,000
Our Manchester						33,525	44,700
Young Manchester	Afterschool					34,997
Facilities Rental						96,178	62,848
Totallncome						221,329	181,080
Expenditure
Astro Pitch Rent						1,561	457
Event costs						13,356	8,945
Employment Costs						30,908	134,324
Course and Tutor Fees						48,540	51,898
ECDL Administration	Costs					1,201	2,983
Software						3,263	2,232
Repairs and Maintenance						520	3,523
Bad Debts						5,802	244
Minor Equipment						1,734	6,095
Refreshments						5,311	1,367
Grants Paid						200
Room Rent							900
Subscriptions						640	476
Security						15,664	25,744
Cleaning						4,973	4,552
Telephone Governance						3,279 960	10,630 1,200
Post, Printing S.Stationery						368	392
Depreciation						5,566	5,671
Total Expenditure						143,846	261,633
Surlus/(deficit fo	ryea	r				77,483	(80,553)