2022-03-31-accounts - Fun 4 Kidz

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Trustoes			Mrs M Cox -	Treasurer
			Mr I KCrook
			Miss A Fell
			MrJ - Flynn	Chair
			Mr D RG Heine - tftce		Chair
			Mr LTisaac
			Mrs MJRogers
			Ms Clare Whiteside			(Appointed	21 June 2022)
Secretary			Mrs CRoss
Charity number			1091549
Company	number		04201603
Registered		office	The L30Centra
			Stonygeld
			Nelherton
			Msrseyside
			L30 OQS
Independent		examiner	Helen Furlong FCCA
			McLintocks	(NW) Llmiled
			46 Hamilton	Square
			Birkenhsad
			Wirral
			Merseyslde
			CH41 5AR
Bankers			National Westminster		Bank pic
			329Stanley	Road
			Boatle
			Liverpool
			L20 3EH

			Page
Trustees' report			1-7
independent examiner's		report
Statement offinancial	activities
Balance sheet
Statement olcash flows
Notes to the financial	statements		12-26

				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				funds	funds		funds	funds
			Notes	2022 8	2022f		2021 8	2021 8	2021 8
d
Donations and	legacies		3	29,430	17,993	47,423	179,618		179,618
Charitable ac(lvliles			4	596,214	114,320	710,534	243,820	214,022	457,842
Investments			5	27		27	74		74
Totalincome				625,671	132,313	757,984	423,512	214,022	637,534
d~dtt
Charitable activities			6	515,015	138,338	653,353	376,430	208,470	584,900
Net income/(expenditure)			for
the yoarl
Net incomlngl(outgoing)
resources				110,656	(6,025)	104,631	47,082	5,552	52,634
Other recognised		gains	and losses
Actuarial gain/(loss)		on
defined benefit	pension
schemes				1,000		1,000	(3,000)		(3,000)
Not movement	In funds			111,656	(6,025)	105,631	44,082	5,552	49,634
Fund balances	at 1	April	2021	186,656	21,895	208,551	142,574	16,343	158,917
Fund balances	at	31 March
2022				298,312	15,870	314,182	186,656	21,895	208,551

					2022		2021
				Notes	f		f
Fixed assets
Tangible assets				10
Current assets
Debtors					75,385		44,452
Cash at bank end In			hand		314,513		231.952
					389,898		276.404
Croditors:	amounts		falling due within
one year				12	(59,719)		(50,856)
Ne( current	assets					330,179		225,548
Total assets less current ffabilitles						330,182		225,551
Provisions	for	liabilities				(16,000)		(17,000)
Net assets						314,182		208,651
Income funds
Restricted ~did I	funds ~ d	d		18		15,870		21.$95
Designated	funds			16	87,657		84,081
General unrestricted			funds		210,655		102,575
						298,312		186,656
						314,182		208,551

						2022		2021
					Notes	8		8
Cash flows from operating activities Cash generated from operations					21		82,534		58,288
investing	activitios
Intorosl rocoivod
Net cash	generated		from investing
activities							2T
Net cash	used	In financing		activities
Net increase In		cash	and	cash equivalents			82,561		58,362
Cash and	cash	equivalents		et beginning	ofyear		231,952		159,590
Cash and	cash	equivalents		at end of	year		314,513		231,952

Charitab	le		activities
				Aftorschool	Breakfast	Holiday &	Cotnmunlty	Total	Total
				clubs	clubs	activity clubs	centre	2022	2021
				2022	2022	2022	2022
				E	E	E	E
Fees receivable				453,988	67,999	48,811	25,416	596,214	243,820
Grants						49,020	65,300	114,320	214,022
				453,988	67,999	97,831	90,716	710,534	457,842
Analysis	by		fund
Unrestricted			funds	453,988	67,999	48,811	25,416	596,214	243,820
Restricted		funds				49,020	65,300	114,320	214,022
				453,988	67,999	97,831	90,716	710,534	457,842

				Afterschoot	Breakfast	Hoaday lt	Community	Totol
				clubs	slobs	activity clubs	centra	2021
				E	E	E	E	E
Fees receivable				174,446	27,557	28,563	13,254	243,820
Grants				57,000			157,022	214,022
				231,446	27,557	28,563	170,276	457,842
Analysis	by		fund
Unrestricted			funds	174,446	27,557	28,563	13,254	243,820
Restricted		funds		57,000			157,022	214,022
				231,446	27,557	28,563	170,276	457,842

Unrestricted	Unrestricted
funds	funds
2022	2021
	E
27	74

Charitable	a	ctivities
			Afte roc hoot	Breakfast	Holiday &	Community	Total	Total
			clubs	clubs	activities	centre	2022	2021
			2022f	2022 6	2022 8	2022 6
Staff costs			342,489	52,885	71,823	75,680	542,877	482,778
Oirecl costs			29,450	3,647	6,751	26,660	66,508	48,281
Premises costs			87			8,116	8,203	12,459
Overhead	coals		8,268	1,020	984	6,596	16,868	23,479
			380,294	57,552	79,558	117,052	634,456	566,997
Share of support costs (see note 7)			7,645		910	6,099	15,597	15,023
Share ofgovernance costs (see note 7)			1,617	199	193	1,291	3,300	2,880
			389,556	58,694	80,661	124,442	653,353	584,900
Analysis by Unrostricted		fund funds	389,556	58,694	38,121	28,644	515,015	376,430
Restricted	funds				42,540	95,798	138,338	208,470
			389,556	58,694	80,661	124,442	653,353	584,900

Forthe year ended
	Afterschool	Breakfast	Holiday &	Community	Total
	clubs	clubs	activities	centre	2021
	6	6	6	6	6
Staff costs Oireci costs Promises costs Overhead costs	196,430 29,148 4,395 11,508	34,869 2,360 1,420	43,394 2,211 1,370	208,085 14,562 8,064 9,181	482,778 48,281 12,459 23,479
	241,481	38,649	46,975	239,892	566,997
Slmre ofsupport costs (soe nota 7) Share ofgovernance costs (see note 7)	7,364 1,412	908 174	677 168	5,874 1,126	15,023 2,880
	250,257	39,731	48,020	246,892	584,900
Analysis by fund Unrestricted funds Restricted funds	193,257 57,000	39,731	48,020	95,422 151,470	376,430 208,470
	250,257	39,731	48,020	246,892	584,900

Supportcosts	Supportcosts
		Support	Governance	2022Supportcosts		Governance	2021
		costs	costs			costs
		E	E	E	E	E
Payroll fees		1,980		1,980	2,814		2,814
Professional	(ees	6,559		6,559	5,799		5,799
AI8liatlon fees		4,713		4,713	4,316		4,316
Bank charges		2,345		2,345	2,094		2,094
Independent	examiners
fees			3,300	3,300		2,880	2,880
		15,597	3,300	18,897	15,023	2,880	17,903
Analysed between
Charitable activities		15,597	3,300	18,897	15,023	2,880	17,903

The average		monthly number ofemployees during th	e year was:
			2022	2021
			Number	Number
Childcere			39	40
Community	Centre		4
Administration			4	I
Total
Employment		costs	2022	2021
			E	E
Wages and	salaries		516,714	461,019
Social security		costs	16,712	12,780
Other pension		costs	9,451	8,979
			542,877	482,778

10	Tangible fixed assets	Tangible fixed assets
			Fixtures sod	Computers	Motor vehicles	Total
			rlnlnes
			6
	Cost
	At 1 April 2021		7,166	32,684	30,811	70,661
	At 31 March 2022		7,166	32,684	30,811	70,661
	Depreciation and Impairment
	Al 1 April 2021		7,165	32,683	30,810	70,658
	At 31 March 2022		7,165	32,683	30,810	70,658
	Carrying amount
	At 31 March 2022
	At 31 March 2021
11	Debtors
					2022	2021
	Amounts falgng due	within one year:			2	6
	Trade debtors				75,385	35,054
	Other debtors					9,398
					75,385	44,452
12	Creditors: amounts	falgng due within one year
					2022	2021
				Notes	6	6
	Deferred income			14	14,092	7,058
	Other creditors				37,406	35,367
	Accruals and deferred	income			8,221	8,431
					59,719	50,856
14	Provisions for gabilities				2022 6	2021 6
	Pension scheme				16,000	17,000

FO	R THE	YEAR E	N	DED	31	MARCH	2022
										(Continued)
14	Provisions for fisbilities								2022	2021
										Pension
										scheme
										E
	At 1 April	2021								14,000
	Additional	provisions		in the	year					3,000
	At 31 March 2022									16,000
14	Deferred	income
									2022	2021
									E	E
	Arising from grants								14,092	7,058
	Deferred	income Is		Included	in	the financial	statements	as follows;
									2022	2021
									E	E
	Balance	al 01 April		2020					7,058	13,621
	Amounts	received	In year						34,073	77,70t
	Amounts	credited	to statement			offinancial	activities		(27,039)	(80,151)
	Balance	st 31March 2021							14,092	7,058

Retirement benefit schemes										(Continued)
Ksy assumptions									2022	2021
Discount rate Expected rate ofincrease of pensions Expected rate of salary increases		in	payment						2.8 3.5 4.9	2.1 2.8 4.2
Mortality assumptions
The assumed life expectations on retirement				st age 65are;					2022	2021
									Years	Years
Retiring loday -Males -Females									20,9 24	21 24.1
Reilrlng in 20years - Males -Females									22.4 25.9	22.6 26
Amounts taken to other comprehensive			income:						2022f	2021
Actuarial changes related lo obligations									(3,000)	(3,000)
Ths amounts included in ihe	bslanco			sheet	arising	from	the	charity's
obligations in respect of detined	benefit		plans are as follows:						2022	2021f
Present value of defined benefit Fair value ofplan assets	obligations								58,000 (42,000)	56,000 (39,000)
De5cit in scheme									16,000	17,000

Retirement benefit schemes					(Continued)
Movemenls In the present value	ofdeonsd	benefit	obligations:
					2022f
Liabilities st 1 April 2021					56,000
Current service cost					3,000
Benefits paid					(3,000)
interest cost					2,000
At 31 March 2022					58,000
Movemsnls In the fair value of plan assets:
					2022
					f
Fair value ofassets at 1 April 2021					39,000
Interest income					1,000
Return on plan assets (excluding	amounts	included	in net Interest)		3,000
Beneots paid					(3,000)
Contributions by scheme members					2,000
Al 31 March 2022					42,000
The fair value ofplan assets at the reporting		period	snd was as followtn
				2022f	2021f
Equity instruments				21,000	15,OO0
Debt instruments				5,000	5,000
Property				4,000	3,000
Other				12,000	8,000
				42,000	31,000

		Balanaa at	Transfsrs	Balance at	Transfers	Balanaa at
		1Apra 2020		1 April 2021		31March
		E	E	6		202jl
Cessation contingency L30 Centre malntonance		64,189 17,893	1,999	66,188 17,893	3,576	69,764 17,893
		82,082	1,999	84,081	3,576	87,657
Analysis ofnat assets	between funds
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds		funds	funds
	2022	2022	2022	2021	2021	2021
	E	E	E	E	E	E
Fund balances at31
March 2022 are
represented by: Tangible assets Current assets/(liabilities)	3 314,309	15,870	3 330,179	3 203,653	21,895	3 225,548
Provisions	(16,000)		(16,000)	(17,000)		(17,000)
	298,312	15,870	314,182	186,656	21,895	208,551

		Movemont	In funds		Movement	ln funds
	Balance at 1April 2020	Incoming resources	Itaaaurcaa oxpended	aalonee at 1 Ap ra 2021	Incoming reeourcea	Reeourcea expanded		aalance at 3t March
	6	9	9	6	9		6	202jl
Sation MBC
L30 Centre		7,000	(7,000)		7,000	(7,000)
Sefton
Klckstart
Scheme					17,993	(17,993)
Living Well
Sefton					3,200	(1,069)		2,131
National
Lottery
Community
Fund	16,343	52,631	(47,994)	20,980	17,645	(38,625)
Steve Morgan
Foundation		45,147	(45,147)		18,750	(14,750)		4,000
DCMS		50,000	(50,000)
Big Lottery
Covid
Response
Grant		43,044	(43,044)
L30 Mglions
Emergency
support grant		5,000	(5,000)
L30 Mggons
Covid
Emergency
response
grant		4,000	(4,000)
L30 Mglions
Excsrcise on
the Streets
grant L30's Million		4,000	(3,910)	90			(90)
Community
Researchers		2,000	(1,424)	576	15,005	(13,531)		2,050
Area
Committee
grant		1,200	(951)	249				249
Ssfton MBC
Holiday
Activity Fund					52,720	(45,280)		7,440
	16,343	214,022	(208,470)	21,895	132,313	(138,338)		15,870

Cash generated from operations	Cash generated from operations	Cash generated from operations	Cash generated from operations			2022	2021
						6	6
Surplus for	the year					104,631	52,6341
Adjustments	for.
investment	Income recognised		in statement	offinandal	activlges	(27)	(74)
Movemonts	in working capital:
(Increase)	in debtors					(30,933)	(12,772)
Increase ln	creditors					1,829	36,613
Increase/(decrease)		In provisions				(1,000)	3,000
Increase/(decrease)		in deferred	income			7,034	(4,113)
Cash generated from operations						81,534	75,288