2021-03-31-accounts - Fun 4 Kidz

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Trustees			Mrs M Cox	- Treasurer	- Treasurer
			Mr I K Crook
			Miss A Fell
			MrJ - Flynn	Chair
			Mr D R G Hains - Vice			Chair
			Mr LTIsaac
			Mrs M J Rogers
Secretary			Mrs C Ross
Charity number			1091549
Company	number		04201603
Registered		office	Ths L30 CenVe
			Stonyfisld
			Nstherton
			Msrseysids
			L30OQS
Independent		examiner	Helen Furlong		FCCA
			McLlntocks	(NW) Limited
			46 Hamilton	Square
			Birkenhead
			Wirral
			Merseyside
			CH41 5AR
Bankers			National Westminster			Bank pic
			329Stanley	Road
			Bustle
			Liverpool
			L20 3EH

			Page
Trustees' report			1-8
independent examiner's		report
Statement offinancial	activities
Balance sheet
Statement ofcash flows			12
Notes to the tlnancial	statements		13-28

			Unrestricted	Restricted	Total Unrestricted	Total Unrestricted	Restricted	Total
			funds	funds		funds	funds
		Notes	2021 8	2021 6	2021	2020	2020f	2020f
~lge fj.om:
Donations and legacies			179,618		179,618	278		278
Charitable activities			243,820	214,022	457,842	583,512	80,151	663,663
Investments			74		74	325		325
Total income			423,512	214,022	637,534	584,115	80,151	664,2r6
Eig?Qttglttlre oS.
Charitable activities		6	376,430	208,470	584,900	611,752	63,808	675,560
Net Income/(expenditure)
for the year/
Net incoming/(outgoing)
resources			47,082	5,552	52,634	(27,637)	16,343	(11,294)
Other recognised	gains and		losses
Actuarial loss on
defined benefit pension
schemes			(3,000)		(3,000)	(3,000)		(3,000)
Net movement In	funds		44,082	5,552	49,634	(30,637)	16,343	(14,294)
Fund balances st 1 April		2020	142,574	16,343	158,917	173,211		173,211
Fund balances at	31 March
2021			186,656	21,895	208,551	142,574	16,343	158,917

				2021		2020
			Notes	6		6
Fixed assets
Tangible assets			10
Current assets
Debtors				44,452		31,680
Cash at bank and in		hand		231,952		159,590
				276,404		191,270
Creditors:	amounts	falling due within
one year			12	(50,856)		(18,356)
Net current	assets				225,548		172,914
Total assets less current liabilities					225,551		172,917
Provisions	for liabilities				(17,000)		(14,000)
Net assets					208,551		158,917
Income funds
Restricted	funds		17		21,895		16,343
IJftfg~i~t	funds
Designated	funds		16	84,081		82,082
General unrestricted		funds		102,575		60,492
					186,656		142,574
					208,551		158,917

						2021
					Notes	f.		f
Cash flows from operating				activities
Cash generated		from/(absorbed by)			20
operations							58,288		(22,273)
Investing	activities
Interest received						74		325
Net cash	generated from		investing
activities							74		325
Net cash	used	in financing		activities
Net increase/(decrease)			in	cash and	cash
equivalents							58,362		(21,948)
Cash and	cash	equivalents		at beginning	ofyear		159,590		181,538
Cash and	cash	equivalents		at end of	year		231,952		159,590

Fixtures end fittings	20% on cost
Computers	25% on cost
Motor vehicles	20% on cost

		Unrestricted	Unrestricted
		funds	funds
		2021f	2020 f
Donations	and gifts	4,407	278
Government	grants	175,211
		179,618	278

			Afterscbool	Breakfast	Holiday 0	Community	Total	Total
			clubs	clubs	ectivity clubs	centre	2021	2020
			2021	2021	2021	2021
			0	2	2	r.
Fees receivable			174,446	27,557	28,563	13,254	243,820	583,512
Grants			57,000			157,022	214,022	80,151
			231,446	27,557	28,563	170,276	457,842	663,663
Analysis	by	fund
Unrestricted		funds	174,446	27,557	28,563	13,254	243,820	583,512
Restricted funds			57,000			157,022	214,022	80,151
			231,446	27,557	28,563	170,276	457,842	663,663

		Aftersahool	Breakfast	Hoaday	tt	Community	Total
		clubs	clubs	actlvlty clubs		centre	2020
			f		f	f	f
Fees receivable		407,492	60,638	89,460		25,922	583,512
Grants						60,151	80,151
		407,492	60,638	89,460		106,073	663,663
Analysis by	fund
Unrestricted	funds	407,492	60,638	89,460		25,922	583,512
Restricted funds						80,151	80,151
		407,492	60,638	89,460		106,073	663,663
Investments
					Unrestricted		Unrestricted
						funds	funds
						2021	2020
						6	6
Interest receivable						74	325

			Afterschool	Breakfast Holiday & Community	Breakfast Holiday & Community	Breakfast Holiday & Community		Total	Total
			clubs	clubs	activities	centre		2021	2020
			2021 f	2021f	2021 f	2021 f
Staff costs			196,430	34,869	43,394	208,085		482,778	568,567
Direct costs			29,148	2,360	2,211	14,562		48,281	63,119
Premises casts			4,395			8,064		12,459	10,163
Overhead costs			11,508	1,420	1,370	9,181		23,479	13,210
			241,481	38,649	46,975	239,892		566,997	655,059
Share of support casts
(see nots 7)			7,364	908	877	5,874		15,023	17,621
Share of governance (see note 7)		costs	1,412	174	168	1,126		2,880	2,880
			250,257	39,731	48,020	246,892		584,900	675,560
Analysis by	fund
Unrestricted	funds		193,257	39,731	48,020	95,422		376,430	611,752
Restricted funds			57,000			151,470		208,470	63,808
			250,257	39,731	48,020	246,892		584,900	675,560
For the year	ended	31 INarch 2020
				Afterschool	Breakfast	Holiday	&	Community	Total
				clubsf	clubsf	activities F		centre f	2020f
Staff costs				312,276	47,945	74,405		133,941	568,567
Direct costs				33,968	5,624	9,044		14,483	63,119
Premises costs				358				9,805	10,163
Overhead costs				8,255	1,206	1,779		1,970	13,210
				354,857	54,775	85,228		160,199	655,059
Share of support costs (see nots 7)				11,011	1,609	2,373		2,628	17,621
Share ofgovernance		costs	(see note 7)	1,8OO	262	388		430	2,880
				367,668	56,646	87,989		163,257	675,560
Analysis by Unrestricted	fund funds			367,668	56,646	87,989		99,449	611,752
Restricted funds								63,808	63,808
				367,668	56,646	87,989		163,257	675,560

Support	cos	ts
			Support	Governance	2021	Support	Governance	2020
			costs	costs		costs	costs
			f	f	f	f	f
Payroll fees			2,814		2,814	2,530		2,530
Professional		fees	5,799		5,799	7,543		7,543
Affiliation	fees		4,316		4,316	4,985		4,985
Bank charges			2,094		2,094	2,563		2,563
Independent		examiners
fees				2,880	2,880		2,880	2,880
			15,023	2,880	17,903	17,621	2,880	20,501
Analysed	between
Charitable	activities		15,023	2,880	17,903	17,621	2,880	20,501

The average		monthly number ofemployees during t	he year was:
			2021	2020
			Number	Number
Chlldcare			40	44
Community	Centre		4	4
Administration			4	4
Total				52
Employment		costs	2021	2020f
Wages and	salaries		461,019	533,629
Social security		costs	12,780	17,690
Other pension		costs	8,979	17,248
			482,778	568,567

10	Tangible fixed assets	Tangible fixed assets
			Fixtures end	Computers	Motor vehicles	Total
			stlinesf	f	f
	Cost
	At 1 April 2020		7,166	32,684	30,811	70,661
	At 31 March 2021		7,166	32,684	30,811	70,661
	Depreciation and impairment
	At 1 April 2020		7,165	32,683	30,810	70,658
	At 31 March 2021		7,165	32,683	30,810	70,658
	Carrying amount
	At 31 March 2021
	At 31 March 2020
11	Debtors
	Amounts falling due	within one year:			2021f	2020f
	Trade debtors				35,054	31,680
	Other debtors				9,398
					44,452	31,680
12	Creditors: amounts	falling due within one year
				Notes	2021	2020f
	Other taxatlon and social security					780
	Deferred income			14	7,058	11,171
	Other creditors				35,367	421
	Accruals and deferred	income			8,431	5,984
					50,856	18,356

14	Provisions for liabtlides	Provisions for liabtlides					2021f	2020f
	Pension	scheme					17,000	14,000
	Movements on provisions:
								Pension
								schemef
	At 1 April	2020						14,000
	Additional	provisions In the	year					3,000
	At 31 March 2021							17,000
14	Deferred	income
							2021f	2020f
	Arising from grants						7,058	11,171
	Deferred	income is included	in ihe financial		statements	as follows:
							2021f	2020f
	Balance	at 01 April 2020					11,171	13,621
	Amounts	received in year					209,909	77,701
	Amounts	credited to statement		of flnandsl	activities		(214,022)	(80,151)
	Balance	at 31 March 2021					7,058	11,171

Ksy assumptio	ns
													2021	2020
Discount rate													2.1	2.4
Expected rats	ofincrease	of	pensions			in payment							2,8	2.2
Expected rale	ofsalary increases												4.2	3.6
Mortality assumptions
The assumed	life expectations			on retirement				at ags 65are:
													2021	2020
													Years	Years
Retiring today
-Males													21	20,9
- Females													24.1	24
Retiring in 20	years
-Males													22.6	22.5
- Females													26	25.9
Amounts taken to other comprehensive						income.
													2021f	2020f
Actuarial changes related		to	obligations										(3,000)	(3,000)
The amounts	included	in	the		balance		sheet		arising	from	the	charity's
obligations in	respect of definsd			benefit plans				ers	as follows:
													2021	2020
														F
Present value	of defined	benefit obligations											56,000	45,000
Fair value of	plan assets												(39,000)	(31,000)
Deficit in scheme													17,000	14,000


15	Retirement	benefit schemes						(Continued)
	Movements	in the present value	ofdefined		benefit	obligations:
								2021
								9
	Liabilities at	1 April 2020						45,000
	Current service cost							3,000
	Actuarial gains and losses							7,000
	Interest cost							1,OOO
	At 31 March	2021						56,000
	Movements	in the fair value ofplan assets:
								2021
								f
	Fair value ofassets at 1 April 2020							31,000
	interest income							1,000
	Return on plan assets (excluding		amounts	included		in net interest)		5,000
	Contributions	by scheme members						2,000
	At 31 March	2021						39,000
	The fair value of plan assets at the reporting				period	end was as follows:
							2021	2020
	Equity instruments						19,000	15,000
	Debt instruments						5,000	5,000
	Property						4,000	3,000
	Other						11,000	8,000
							39,000	31,000

		Balance at	Transfers	Balance at	Transfers	Balance at
		1 April 2010		1 April 2020		31 Marett 2021
		8		f	6	6
Cessation	contingency	65,860	(1,671)	64,189	1,999	66,188
L30 Centm	maintenance	17,893		17,893		17,893
		83,753	(1,671)	82,082	1,999	84,081

		Movement	in funds		Movement	in funds
	Balance at	Incoming	Resources	Balance at	incoming	Resources		Balance at
	1 April 2019	resources	expendedf	1Aprll2020	resources f	expended	31 f	inarch 2021 f
Sefton MBC
L30 Centre		7,000	(7,000)		7,000	(7,000)
Big Lottery
Fund Grant		73,151	(56,808)	16,343	52,631	(47,994)		20,980
Steve
Morgan
Foundation					45,147	(45,147)
DCMS					50,000	(50,000)
Big Loilery
Covid
Response
Grant					43,044	(43,044)
L30 Millions
Emergency
support grant					5,000	(5,000)
L30 Millions
Covid
Emergency
response
grant					4,000	(4,000)
L30 Millions
Excsrciss on
the Streets
grant					4,000	(3,910)		90
L30 Millions
Community
Support					2,000	(1,424)		576
Area
Committee
grant					1,200	(951)		249
		80,151	(63,808)	16,343	214,022	(208,470)		21,895

Cash generated from	operations	operations			2021 f	2020 6
Surplus/(deficit) for the	year				52,634	(11,294)
Adjustments for:
Investment income recognised		in	statement offinancial	activities	(74)	(325)
Movements in working	capital:
(Increase) in debtors					(12,772)	(to,o49)
Increase/(decrease) In	creditors				36,613	(5,155)
(Decrease) in provisions					3,000	10,000
(Decrease) in deferred	income				(4,113)	(2,450)
Cash generated from/(absorbed			by) operations		75,288	(19,273)