BENCHILL COMMUNITY CENTRE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Registered Charity No. 1087821
BENCHILL COMMUNITY CENTRE INDEX PAGE NUMBER coTrENTs TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL AcfiviTIES BALANCE SHEET io STATEMENT OF CASH FLOWS NOTES TO THE ACCOUNTS FOR MANAGEMENT PURPOSES ONLY 22 TRADITIONAL INCOME AND EXPENDITURE ACCOUNT
BENCHILL COMMUNITY CENTRE Report of tlie ti"ustees for the year ended 31sl March 2024 The trustees present their annual report and financial statements of the charity for the year ended 31" March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Prattice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland published IFRS 1021 {effective l January 20191. Objectives and activities The purpose of the charity is to promote the benefit of the residents of the Northenden ward and the neighbourhood without distinction of sex, sexual orientation, race or of political, religious or other opinions, by bringing together residents and the local authoritie5, voluntary and other organisations to improve education, relieve poverty and sickness, to provide facilities for social welfare, leisure time and recreational interests with the aim of improving conditions of life for the residents; to SUPPOrt local, voluntary organisations through initial set-up and formation of their groups and to assist in the development of education/learning programmes aimed at encouraging local residents to embark upon the first step of the ladder when returning to education. The main activities are: The Centre has become a catalyst for a broad variety of community-led and focused activities. These include: sports, computer courses, training and educational opportunities, unemployment advice and many voluntary led community activities. We have a range of activities specifically aimed at children and young people including an After School Club, Holiday Playschemes and a Parent and Tots, Group. The Community Centre is accredited by BSC for International Computer Driving Licence testing and NOCN for Functional Skills. Local people have access to a wide range of computer courses, from basic to advanced levels. Some of the services and activities supported and provided with and for local people include. After School Club and Holiday Playschemes Parent and Tots Group Seniices for people with learning disabilities Welfare rights advice Functional Skills IT courses and drop in sessions Digital Iticlusion Job Club Healthy living initiatives Older people's drop-in facility Support for carers Sport development and training facilities Education and training Warm Space Foodbank Multi sports activities for children and young people
BENCHILL COMMUNITY CENTRE A review of our achievements and performance: How our activities delivered public benefit Our organis3tion provides an open, user friendly, fully accessible, and all-inclusive community and sports facility providing a wide range of services and activities for all sectors and ages to address the needs as identified by the community. This includes: establishmentof new initiatives and programmes to assist in social. financial, and economic inclusion; accessing funding to support new initiatives and groups; networking sharing best practice, information and resources; developing the capacity of local people to take an active role in their community, influence decision makers: volunteer development and working in partnership with other community voluntary and statutory providers of community services and activities. The Centre is a key source of skill and personal development also providing a volunteer development programme with capacity building of individuals an integral element of the Centre's philosophy. Centre staff, people of all ages and backgrounds have strongly contributed to the regeneration of the area addressing financial inclusion, environmental sustainability, enterprise development, education, health, unemployment, community safety and community cohesion. We link our activities and programmes with both regional and national priorities ensuring that local people have access to initiatives that will support their development and improving conditions of life. Enabling disadvantaged people to reach their full potential and have access to the relevant support mechanisms and agencies. Looking back over the last year the Centre has again delivered its promises to the community, by offering a wide range of activities and sep4ices. Due to funding issues we made the difficult decision to close our After School Club at the end of March 2023, however by working in partnership Wythenshawe Community Initiative this was started up again in September. Our Centre continues to be a central focal point for new people moving into our community, giving them advice and information about the area and what it has to offer new families choosing to live in Wythenshawe. The Sensory Room remains popular and we continue to work with MCC to offer free sessions for families with SEND members during school holidays. We have delivered Digital Inclusion sessions from 6 different Centres across Wythenshawe reaching OLrt and supporting people to become digitally included. We also offer a separate Job Club working alongside Wythenshawe Community Housing Group's Real Opportunities team to support people back into work. We continue to run IT sessions on a daily basis which range from absolute beginners up to Advanced ICDL all of our sessions are now drop in. We continue to be registered BCS (British Computer Society) Test Centre delivering ICDL qualifications at Levels 1-3. We run weekly Maths and English classes, targeting users and volunteers who need to develop their entry level functional skills and are unable or uncomfortable attending a college or other learning environmerbt. We have provided a Warm Space through our Laugh & Lunch sessions twice a week offering a hot healthy lunch, warm drink5 and activities including TV, games, arts, and crafts. These session5 were setup to elevate the strain on families caused by the Cost-of-Living Crisis. The Trussell Trust food bank at the Centre continues to offer support to those most in need. This year we have introduced Multi Sports sessions for children and young people in partnership with Aim4Hope and City in the Community three evening per week and have replaced als the panel on the Astro Pitch. We have a new weekly Taekwon-Do session that started in September for all ages. Mcr Thrive who provide physical and mental health services are based at the Centre along with North West First Aid who offer First Aid training and this year we welcomed Great Manchester Mental Health Living Well Ser4ice- all of these organisations do great work and are a very welcome asset to not only the Centre but the area in general.
BENCHILL COMMUNITY CENTRE This year we were lucky enough to be successful with funding from The National Lottery for salaries for 3 years and MCC Supporting Communities for 2 years. This is just a snippet of what goes on behind our doors and all of this would not be possible without our dedicated staff and team of volunteers. The team would also like to thank our community and partner5 for continuing to support the Centre and ensuring our offer is one of the best in Wythenshawe. The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Charivs aims and objectives, in planning future activities, and setting the policies for the year. Financial review We were successful in receiving grants for: Functional Skills, Job Club and Digital Inclusion Salaries Small community groups using the Centre Community Cohesion Events Investment powers and policy Most of the Charity's funds are to be spent in the Short term so the opportunities for longer term investment are limited. The Charity aims to maintain an adequate level of reserves to ensure it can continue to provide the services of the Benchill Community Centre. Reserves policy and going concern The balance held in unrestricted reserves at 31" March 2024 was £313,287 of which £312,587 are free reSee5, after allowing for funds tied up in tangible fixed assets. The Trustees aim to maintain free reserves in unrestrirted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The Trustees consider that thi5 level will provide sufficient fund5 to respond to applications for grants and ensure that support and governance costs are covered. The Charity's main source of income is grants and fees. The Trustees consider that it Is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease. Risk management The Management Executive Committee of the Association has conducted a review of the major risks to which the Charity is exposed, and systems have been established to mitigate those risks. Internal control risks are minimised by the implementation of authorisation procedures for all transactions and projects. Procedures are in place to ensure compliance with health and safety requirements of staff, volunteers, and visitors to the Centre. Plans for Future Periods We will continue to develop our partnership workingwith local st3keholders and groups, including the Wythenshawe Community Housing Group and Manchester City Council. We will ensure that our
BENCHILL COMMUNITY CENTRE programmes and initiatives are connected to the wider priorities for the local area, Manchester, and the region. We will continue to work closely with the Welfare Reform Team to tackle poverty and skills development for those most at risk. Using referral processing to the agencies and services we are already connected to ensuring that beneficiaries and service users are given the best opportunities. Developing relationships with networks to get additional support where required to ensure that the work being delivered is UP to date and appropriate for the needs of the community. Developing the groups in the community to enable them to be part of the wider delivery and addressing the needs of the community. Enabling other organisations to connect into our initiatives and partnerships to work together to meet joint aims and objectives to improve the offer to local people. Keeping those relationships live and current with organisations such as Mcr Thrive, Forever Manchester, WCHG Community Development and Resident Involvement teams to ensure that the local needs are met, and initiatives are relevant to identified need. We will look at re-vamping the Board of Trustees encouraging new people to join and reviewing the Constitution to ensure that it is fit for purpose to carry the Centre into the ever-changing future. We will also ensure that we continue to be part of the wider networking opportunities in the area such as the Wythenshawe Forum Trust Board, The Health Strategy Steering Group for Wythenshawe Community Housing Group, Manchester Work & skills, and Digit31 Inclusion Teams. Sitting on these networking groups will ensure that the Centre is working in partnership and will encourage local agencies to work together on local priorities surrounding our neighbourhood and connect these into the Centre and its surrounding neighbourhoods. Structure, governance and management The Charity is a registered Charity and is constituted under a trust deed dated May 2003. Appointment of trustees New trustees are appointed by existing trustees and serve for one year after which they may put themselves fop¥vard for re-appointment. The Trust Deed provides for a minimum of six Trustees, to a maximum of eight Trustees. with no more than eightTrustees due for re-appointment in any one year. At the monthly Trustee meetings, the Trustees agree the broad strategy and areas of activity for the Charity, including investment, reserves and risk management policies and performance. The day-to- day administration of the Charity is delegated to the senior managers. Trustee indurtion and training The Charity has 3 Management Committee currently made up of 6 members who meet monthly and are responsible for the strategic direttion and policy of the Benchill Community Centre. Existing Trustees invite any persons interested in joining the Charity to observe the Management Committee meetings and to spend time in understanding how the Community Centre operates as an organisation. Each new member of the Charity is given a full induction to the Centre's facilities. A copy of the Centre's policies and procedures manual is made available to the Trustees in addition to a copy of the Charity Commission leaflet= Responsibilities of Charity Trustees to all members. The Trustees regularly review the number of organisations accessing the Centre to ensure that a wide variety of activities is provided.
BENCHILL COMMUNITY CENTRE Reference and administrative information Charity Name.. Benchill Community Centre Charity Number: 1087821 Trustees Fred Leatherbarrow Glenn Smith Collette Nutall Sarah Woolley David O'Hara Chair Secretary Treasurer WCHG Representative Resident Nominee Manager Nicola Booth Principal Office Benchill Road, Benchill, Manchester M22 8EJ Independent Examiners Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester M113TQ Bankers Nat West Bank plc 2 Church Road, Northenden, Manchester M22 4NE Solicitors Eversheds Eversheds House, 70 Great Bridgewater Street, Manchester MI SES
BENCHILL COMMUNITY CENTRE Trustees, responsibilities in relation to the financial statements The Charity Trustees are responsible for preparing a Trustees, Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice}. The law applicable to charities in England and Wales requires the CharityTrustees to prepare Financial Statements for each year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, of the Charity for that period. In preparing the Financial Statements, the Trustees are required to: Select suitable accounting principles and then apply them consistently; Observe the methods and principles in the applicable Charities SORP; Make judgments and estimates that are reasonable and prudent: State whether applicable accounting Standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records that disc105e with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the Financial Statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision of the Trust deed. They are also responsible for safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees on 15 January 2025 and signed on their behalf by: Fred Leatherbarrow CHAIR
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BENCHILL COMMUNITY CENTRE REGISTERED CHARITY NO. 1087821 I report on the accounts of the charity, for the Year Ended 31. March 2024. which are set out on pages 8 to 21. Respective Responsibilities of Trustees and Examiner The charity's trustees are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 144(2} of the Charities Act 2011 (the 201 l Act) and that an independeni examination is needed. The charity is preparing accrued accounts and l am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants. It is my responsibility to: Examine the accounts under section 145 of the 201 l Act; follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 201 l Act" and To state whether particular matters have come to my attention. Basis of Independent Examiners Report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review ofthe accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audiL and consequently no opinion is given as to whether the accounts present a "true and fair view- and the report is limited to those matters set out below. Independent Examiner's Statement In connection with my examination, other than listed below, no matter has come to my attention . ( l ) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records have in accordance with section 130 of the 2011 Act. and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 201 l Act. have not been met. or (2) to which. in my opinion, attention should be drawn in order lo enable a proper understanding of the accounts to be reached. Signed: AM King FCCA Date: 15, January 2025 Community Accountancy Service Ltd The Grange, Pilgrim Drive, Beswick, Manchester, Ml13TQ
BENCHILL COMMUNITY CErirRE STATEMENT OF FINANCIAL CTIVI 31 MARCH 20 FOR THE YEAR ENDED Totsi Funds Totsl Funds Year Ended 31 March Year Ended 31 2024 March 2023 Unrestricted Restricted Funds Funds Further Detslls Income from: Donations and legacies Charitable Activities Other Trading Activities Total (31 {4) 15) 404 124,747 96,178 221,329 12,140 117,096 129.236 195.498 207,638 117.096 324.734 195,498 Expenditure on: Raising Funds Charrtable Activities Total 161 161 3,538 52,776 56.314 3,538 246,199 249.737 14,917 128,929 143,846 193,423 193,423 Net incomel1expgndire) 71922 2,075 74,997 77,483 Transfers between funds (151 Net movement in funds 72,922 2.075 74,997 77,483 Reconciliation of funds Total fvnds brought forward Total funds carried forward (15) (15) 240.365 313.287 19,013 21.088 259,378 334,375 181,895 259,378 The ststement of financial activities indudes all gains and thses in the year. All ir(1rj resources and resources expended derive from ojntinuing a¢XNitte$. notes on pages 11 to 21 fonn part of tlwe aceounts.
BENCHILL COMMUNITY CENTRE BALANCE SHE AS AT 1 MARCH 2024 2024 2023 Fixed assets: Tangible assets Total fixed assets 1,19S 1,195 977 977 Current assets: Debtors Cash 81 Bank & in Hand Total current assets (121 32,616 307.343 339,959 15,154 251.918 267,072 Liabilities: Creditors.. Amounts falling due within one year 113) 6.779 8,671 Nel current assets or liabilrt 333,180 258,401 Totsl assels less current liabilities 334.375 259,378 Total net assets or liabilities 334,375 259,378 The funds of the charity: Restricted income Ivnds 115) 21.088 19,013 Unrestrirted income funds 1151 313.287 240,365 Total tharlty funds 334,375 259,378 Approved on behalf of the Trustees Management Comrnrttee Sarah Woolley Date.. 15th January 2025 The notes on pages 11 to 21 fom part ofthese accounts.
BENCHILL COMMUNrrY CEPItRE 10 Statement of C•sh Flows for the year ending 31 March 2024 Reconclliation of net movement in fimd5 to net cash flowfrom operatin8 artmtles Year Ended Yoar Ended 31 Alarch 31 March 2024 2023 Net movement in funds Add back depreciation Decreasellincreasel in debtors Increaselldecreasel in creditors 74.997 532 (17,4621 {1.8921 77,483 17,175 121,225} Net cash used in operating activities 56,175 78,999 Cash flows frorn investment actlvltles: Purchase of fixed assets (750) Net cash providod by investing acti¥llles {7501 Increaselldecreasel in eash and eash equivalents during the year 55.425 78,999 Cash and cash equlvants brought foThvard 251.918 172,919 Cash and eash equivalents carrled forward 307.343 251,918
BENCHILL COMMUNITY CENTrE 11 Notss tt> the accounts for the year ended 31st March 2024 l. Accounting polldes lal Basls of preparation and a55e5sment ol golng ttCern The account5 Ifin3ncial statement51 have been prepared under the historical cost conventi{ with items recogni5ed at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial ststements have been prepared in accordance with the Statement of Recornmended Practice: Accounting and Reporting by Charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Financial Reporting Standard applicable In the United Kingdom and Republic ol Ireland IFRS 1021 and the Charities Act 2011. The charity constitutes a public benefft entity as defined by FRS 102. The trustees consider that there are no materièl uncertainties about the charity's ability to continue as a going concern. {bl Funds structure Restritted funds are fund5 which are trj be used in accordance with specific restrictions imposed by the donor or trust deed. There are 19 restricted fund5. Unrestricted income funds comprise those funds which the tnjstees are free to use for any purwse in furtherante of the charitable objects. Unrestrlcted funds include designated funds where the trustees. at their discretion. have created a fund for a specific purpose. Further details of each fund are disclosed in note 17. Icl Income recognition All income is recognised once the charity has entitlement to the income, it Is probable that the income will be received and the amount of income receivable can be measured reliably. Donations are recognised when the charity has been notified in writing of both the arnourrt and settlement date. In the event that 3 donation is subject to conditions that require a level of performance before the charity 15 entitled to the funds, the income is defetred and not recognised until either those conditions are fully met. or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those condltions will be fulfilled in the reporting period. Interest on funds held on (leposit is induded when receivable and the amount can be measured reliably by the charity,. this is normally upon notification of the Inte$t paid or payable bythe bank. Dividends are recognised once the (lividend has been declared and notification has been received of the dividend due. (dl Expendlture Recognition Liabilitie5 afe recognised as expenditure as $cn as there is a legal or construttive obligation committing the charrty to that expenditure. it is probable that settlement will be required and the amount of the obligation can be measured reliablv. All expenditure is accounted for on an accruals ba515. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure heading5. For MO infom)atton on this attribution refer to note Igl below. lel Ifrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incurred. lfj Allocation of support and governance costs Support costs have been alloc3ted between governance costs and other support costs. Govemance costs comprise all costs involving the public accovntability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together wrth an apportionment of overhead and stjpport costs. Governance costs and support costs relating to charitable 3ctivities have been apEioned based on type of expense. The allocation of support and Bovemance costs is analysed in note 8. Igl Costs of raising funds The costs of raising funds consists of minibus expenses and event costs. Ihl Charitsble A¢tlvltles Costs of charitsble activÉties include govemance costs and an apportionment of support costs as shown in note 7.
BENCHILL COMMUNITY CENTrE 12 Notes to the a¢¢ountsforthe year ended 31st March 2024 li) Tangible ffxed asset5 and depreciation All assets costing more than £51Xl are £apitalised and valued at historical cost. Depreciation is charged on the following basis.. Computer Equipment Fixtures and Fittings Motor Vehicles 33.33% on cost 20% on cost 20% on cost (i) Reallsed gains and losses All gains and losses are taken to the Statement of Financial Activitie5 a5 they arise. Realised gains and1055es on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and10sses are calculated as the difference between the fair value èt the year end and their varying value. Realised and unrealised investment gains and losses a combined in the Statement of Financial Artivities. {kl Pensions The charity currently administers contribution5 to a pension scheme on behalf of individuals. The charity has no liability beyond making its contributions and paying acr055 the deductions for the employee's contributions. 2. Related party transactions and trtle•s. experws and remunfrration The trustees all give freely their time and expertise without any form of remuneration or other benefft in cash or kind 12023.. £nill. Expenses paid to the trustees in the yeartotalled £nil12023: £nill. 3. Donations and Legacles Unrestricted Restricted Totsl Funds Total Funds Year Ended Year Ended Yoar Ended 31 Mah 31 March 31 March 2024 2024 2023 Year Ended 31 March 2024 Donations 404 404 Previous reporting period Unrestricted Restricted Totsl Funds Year Ended Yoar Ended 31 March 31 March 2023 2023 Year End•d 31 March 2023 Donations
BENCHILL COMMUNITY CEpifRE 13 P4otes to the accountsforthe year ended 31st Marth 2024 4. Income from charitable actlvttles Unrestrlcted Restrfcted Total Funds Totsl Funds Year Ended Year Ended Year Ended 31 March 31 March 31 March 2024 2024 2023 Year Ended 31 March 2024 Registration Fees Recharges Unrestricted grants.. Forever Manchester Restricted grants.. Manchester Aciive - HAF Easter Manchester Active - HAF Summer Manchester City Council Work Club Manchester City Council NIF Manchester City Council Supporting Communrties Foreign, Commorw4ealth & Development Offic* Big Lottery Fund National Energy AcÈion Asda Foundation Sport England Fover Manchester Parent Toddlers Group WCHG Parent Toddlers Group Macc Spirf( of Manchester WCHG Tutor Costs WCHG Cofonation Granl OUT Manchester Young Mancheslei Aftefsch¢)ol 9,166 2,974 9.166 2.974 5,352 4,874 21.343 4,000 6.OCM) 1,085 87.997 1,085 87.997 {1.2491 68.041 250 68,041 250 500 11.625 11.625 205 1.0 20.0 20,( 500 33,525 34,997 124.747 12,140 195.498 207,638
BENCHILL COMMUNttY CENTrE 14 Note5 to the accounts for the year ended 3151 Marth 2024 4. Incoma from charitsble activities pvIouS reporting period Unrestrictod Restricted Total Funds Year Ended Year Ended 31 March 31 March 2023 2023 Year Ended 31 March 2023 Regisliation Fees Unrestricted grants.. Forever Manthesler Restricted grants.. Mancheslef Active - HAF Easter Manchester Adive- HAF Summer Manchester Cty Council Work Club Foren, Commonweafth & Development Offi Asda Foundation 5,352 5.352 i(xJ 4,874 21,343 4.874 21.343 11,2491 500 100 205 {1,2491 Forever Mancheslef Parent Tthjdlers Group WCHG Parent Toddlers Group Macc Spirit of Manchester WCHG Tuloi Costs OLtrr Man¢he$ter Young Manchester Afterschool 205 20,(MY) 33,525 34.997 119,295 20.C 33,525 34.997 124,747 5,452 5. Income from other trading activities Unrestrictsd Restrictod Total Funds Totsl Fund5 Year Ended Year Ended Year Ended 31 March 31 PAarch 31 March 2024 2024 2023 Y8ar Ended 31 March 2024 Facilities Rental 117.096 117,096 117.096 117.096 96.178 96.178 Previous reporting period Unre5trictgd Restricted Total Funds Year Ended Year Ended 31 March 31 March 2023 2023 Year Ended 31 March 2023 Facilities Rental 96.178 96,178 ,178 96.178
BENCHILL COMMUNITY CEPItRE 15 Notes to the accounts for the year ended 3tst Marth 2024 6. Expenditure Community Year Ended Year Endgd Centre 31 Mar¢h 31 March Activities 2024 2023 Empenditure on raising funds: Astro Pitch Rent Event costs 15 3,523 3,538 15 3,523 3.538 1.561 13.356 14,917 Expenditurg on charitable actlvitigs: Employment Costs Course and Tutor Fees ECDL Administration Costs Software Repairs and Maintenance Bad Debts Minor Equipment Refreshmenls Grants Paid Stsff Travel Subscriptions Security Cleaning Volunteer Expenses Telephone Miscellaneous Expenses Governance Post, Printing & Stationery Depreciation 76.566 71.726 76,566 71,726 30,908 48,540 1,201 3.263 520 5,802 1,734 5.311 200 2.643 35.664 35,664 7.968 2.246 2,761 2,246 2.761 187 499 25,431 13,918 281 187 499 25.431 13,918 281 640 15,664 4,973 3,279 1,863 1,014 516 532 246.199 249.737 1.014 516 532 246,199 249,737 368 5,566 128.929 143,846 Restricted funds Unrestricted funds 193,423 56,314 249,737 131.21x1 12.646 143,846
BENCHILL COMMUNITY CENTrE 16 Notes to the accounts forthe year ended 3tst Marth 2024 7. Analysis of expenditure on tharltable athities As per note 6. 8. Allocatlon of goveman¢e and support a>5ts The breakdown of support costs and how these were allocated between govemance and other support costs is shown below.. Generdl Support Govemance 1.014 1.014 Total 2024 Basls of apportionment 1,014 type of expense 1,014 Accountancy Fees Previous reporting perio(1 Genefal Support Govemance Total 2023 Basls of apportionment 960 type of expense Accountancy Fees 960 9. Analysis of staff costs Yoar Ended Year Ended 31 March 31 March 2024 2023 Wages atKI Salaries Redundancy Social Securty Costs Pension Costs 76.566 26,220 2,682 1.622 30,908 76.566 Charitsble activities Support costs 76.566 30,908 76,566 30,908 The average number of employees durin9 the year w8s 15 (previous year.. 15). The charity considers ils key management personnel comprises the trustees and senior managers. The total employment benefits, including employer pension contribution5. of the key management personnel were £48,124 12023.. £nill. No employee has beneffts in excess of £fAI,L)JO Iprevious year.. none>. Wages are paid by Wythenshawe Crynmunty HcHJsing Group IWCHGI arnj retharged lo Benthill Communrty Cenlie. 10. Independent Examingr Fegs Year Ended Year Ended 31 Idarch 31 March 2024 2023 Independent examination fees 1.014 1,014 960 960
BENCHILL COMMUNttY CENTrE 17 Note5 to the accounts for the year ended 31st IAarch 2024 11. Tangible Flxed Assets Furniture & Computer Equipment Equiwient Totsl C¢st At 1 April 2023 Additions Disposals At 31 Marth 2024 54,752 750 47.504 102,256 750 55,502 47,504 lo3,6 Depreclation Al 1 April 2023 Charge for Year Eliminated on Disposals At 31 March 2024 53.775 532 47,504 101,279 532 54,307 47,504 101.811 NET 8OOKVALUE At 31 Marth 2024 At 31 March 2023 1,195 977 1,195 977 12. Analysis of debtors 2024 2023 Debtors Prepayments 31.823 793 32,616 15,048 106 15,154 Debtors and prepayments related to restrirted funds £25012023.. £nill and unrestrirted funds £32.36612023: £15.1541. 13. Creditors: amounts falling within one year 2024 2023 Creditors Short-term compensated absen$ {holKlay payl Othef creditors and accruals Deferred income 5.795 7.011 700 8,671 6,779 14. Deferred income Deferred InMe mmprises rental inco received for period$ beyond the year end Balance as at 1 April 2023 Amount released lo income eamed frcm charitsble ac*ivrtie5 Amount deferred in year Balance al 31 March 2024 700 (700)
BENCHILL COMMUNITY CEPfflIE Notes to thg accounts for the year endod 31st March 2024 1 S. Analysis ol ¢haritable funds Analysis of movements in unrestricted funds Balance at 1 Aprfl 2023 In¢omlng Resour$ Bolance at 31 Resources EXnded Transfers Mar¢h 2024 General Fund 240,365 240,365 129.236 129.236 156,3141 156,314) 313.287 313,287 Previous reporting period Balance at 1 April 2022 In¢oming Resources EXnd9d Trnnsfers Balance at 31 March 2023 General Fund 152,630 152.630 102.034 102,034 112,6461 112,6461 11,653) 11,6531 240.36S 240,365 Name of unrestricted fund: General Fijnd DescTlptlon. naturg and purpose of the fvnd The Yree reserves" Analysls of movements in rgstricted funds Balance at 1 Aprll 2023 Incomlng Rosource$ Rosourcos Exftded Transfers Balance at 31 March 2024 Manchester Adive- HAF Easter Manchester Adive- HAF Summer Man¢hesler Cty Council COVKJ Impad Fund Manchester City Council COVKI Relief WCHG Parent TOddts GTOUP Good Things Foundation Manchester City Council Woth Club Manchester City Councfl NIF Manchester City Council supports.ng Communit Big Lottery Fund National Energy Action Asda Foundation WCHG Playsehemes Sport England Macc Spirit of Manchester WCHG Tutor Costs WCHG Coronation Grant Our Mancheslei Young Manchester Afterschool 941 2,928 3,667 6,163 469 1.797 {9411 12131 13,667> 16,163) 1108) 11,797) 1196) 11,085) 181.310) 168,039) 1250) {SCM)) 11.5881 {8.4 {1,O¢X)I (13.497 {3781 {1,9581 {2,3331 (193.4231 2.715 361 1.085 87.997 68,041 250 6,687 1,588 11.625 3,225 (4,3311 20.1x1) 2,172 122 1.958 2.333 19,013 195,498 21,088
BENCHILL COMMUNITY TRE 19 Notes to the acrounts forthe year ended 3tst Marth 2024 15. Analysls of charltable funds Analysis of movements in restricted funds Previous reporting period 8alance at 1 April 2022 Inning Resources Resources Expended Balance at 31 Alarch 2023 Trnnsfvrs Manchester Active - HAF Easter Manchester Active- HAF Summer Manchester City Council Cov¢d Impatt FurKI Manchester City Council COV Relief Manchester C¢ty Council Woth Club Foreign, Commonwealth & Developmeni Offi WCHG Parent Toddlers Group Good Things Foundation Asda Foundation Fofever Manchester Parent Tcthlets Group WCHG Playschemes Macc Spirit of Manchester WCHG Tutor Costs Our Manchester Young Manchester Afterschool 4.874 21.343 (3,9331 118.415) 2,928 3,667 6,163 3.667 6.163 (4,CQOI (6,9911 {1401 6,991 11,2491 205 1,249 404 469 1,797 500 1,797 1(KJ {1) 1.588 1,588 1,000 {4,3311 1,958 2,333 19.013 20,C) 33,525 34,997 119,295 124.3311 {40,6261 132.6641 {131,2001 9.059 29.265 1,653
BENCHILL COMMUNITY CENTrE 20 Notes to the Kcounts for the year ended 3ts¢ M•rth 2024 15. Analysls of charitsble furMIs Analysis of rnovements In restricted funds Name of restricted fund: Manchester Active- HAF Easter Manchester Active- HAF Summer Manchester City Council Covi(I Impact Fund Manchester City Council Covid Relief WCHG Parent Toddlers Group Good Things Foundation Manchester City CoL¢ncil Work Club Manchester City Counol NIF Manchester City Council Supwrting Communities 8iE Lottery Fund National Energy Action Asda Foundat¢on WCHG Pl3yschemes Sport England Macc Spirit of Manchester WCHG Tutor Costs Descrlption. natur• and purpose ol thfr fund for Easter playscheme activitts for Summer playscheme al¥leS for a Communty Fun Day for the Bereavement Group for Ihe parent toddlers group for eensus 2021 IT support for comrnunrty leaming dp3ital inclusion sessions for Christmas lunches event for communty MIfig aNI cohesion for core frjnds for an energy awareness event for Wam Space propc for playschemes for chiklren's communty sw)rts sessions for Wami Spao prole( for playschemes for a Coronation event for communty leaming and thiesion for thildren's holaY play WCHG Coronation Grant Our Manchester Young Manchester AfterKhool
BENCHILL COMMUNrrY CEpifRE 21 Notes to the accounts for the year ended 3tst Marth 2024 16. Analysls of net assets between funds Unrestrlcted Destgnatod Restricted funds fund$ funds Total 2024 Tangible fixed assets Cash at bank and in hand Other net current assetsJlliabilil*sl Total 770 286,930 25,587 313.287 425 20.413 250 21.088 1.195 307.343 25,837 334,375 Previous reporting wri¢xt Unrestricted Destgnated Restrlcted funds funds fvnds Total 2023 Tgngible fixed assets Cash al barkk and in hand Other net current assetsl{liabilities) Total 339 232.088 7.938 152,630 638 19,830 (1,455) 19.013 977 251,918 6.483 259,378 17. Financial Instruments The charty onty has financsal assets and liabilitw of a kind that qualify as basic ffinanaal instruments. Basic financial instruments are initially remgnised on a transaction value and subsequenlty measured at their settlement value wrth the exception of bank loans which are subsequentty measured at an amortised eosl using the effective interest method.
BENCHILLCOMMUNITY CENTRE 22 Traditlonal Income and Expenditure Account Year Ended Year Ended 31 March 31 March 2024 20Z3 Income Donations Registration Fees Recharges Unrestrirted grants: Forever Manchester Restricted grants.. Manchester Artive - HAF Easter Manchester Active- HAF Summer Manchester City Council Work Club Manchester City Council NIF Manchester City Council Supporting Communities Foreign, Commonwealth & Development Office Big Lottery Fund National Energy Attion Asda Foundation Sport England Forever Manchester Parent T(Kldlers Group WCHG ParentToddlers Group Macc Spirit of Manchester WCHG Tutor Costs WCHG Coronation Grant Our Manchester Young Manchester Afterschool Facilitie5 Rental Total Income 9.166 2.974 5.352 100 4,874 21,343 1,085 87.997 (1,249) 68.041 250 11,625 205 1,0 20.000 SM 33.525 34.997 96,178 221,329 117,096 324.734 Expendlture Astro Pitch Rent Event costs Employment Costs Course and Tutor Fees ECDL Administration Costs Software Repairs and Maintenance Bad Debts Minor Equipment Refreshments Grants Paid Staff Travel Subscriptions Security Cleaning Volunteer Expenses Telephone Miscellaneous Expenses 15 3,523 76,566 71,726 1.561 13,356 30,gJ8 48,540 1.201 3,283 520 5,802 1,734 5.311 200 2,643 7,968 2,246 2.761 187 499 25,431 13.918 281 640 15.664 4,973 3.279 Governance 1.014 516 532 249,737 Post, Printing & Stationery Depreciation Totsl Expenditure 143.846 Surplusl{deficit for year) 74.997 77,483