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|Trustees|||Mrs M Cox|- Treasurer|- Treasurer||||
|---|---|---|---|---|---|---|---|---|
||||Mrl KCrook- Vlcc Chair||||||
||||Miss A Fell||||||
||||Mr 0 R G Heine||—Chair||||
||||Mr LTIsaac||||||
||||Mrs MJ Rogers||||||
||||Ms Clare Whiteside||||(Appointed|21 June 2022)|
|Secretary|||Mrs CRoss||||||
|Charity number|||1091549||||||
|Company|number||04201603||||||
|Registered||office|The L30Centre||||||
||||Stonylield||||||
||||Netherton||||||
||||Merseyside||||||
||||L30OQS||||||
|Independent||examiner|Helen Furlong FCCA||||||
||||McLintocks|(NW)|Limited||||
||||46 Hamilton|Square|||||
||||Birkenhead||||||
||||Wirral||||||
||||Msrseyside||||||
||||CH41 5AR||||||
|Bankers|||NaUonat
Westminster|||Bank pic|||
||||329Stanley|Road|||||
||||Bootle||||||
||||Liverpool||||||
||||L20 3EH||||||
##
##
|||Patte|
|---|---|---|
|Trustees'
report|||
|Independent
examiner's|report||
|Statement offinancial activities|||
|Balance sheet|||
|Statement
ofcash flows||10|
|Notes to the financial statements||11-25|
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||||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|
||||funds|funds||funds|funds||
||||2023|2023|2023|2022|2022|2022|
|||Notes|6|6|6|6|6|6|
|Income from:|||||||||
|Donasons
and|legacies||3,002|20,41 5|23,417|29,430|17,993|47,423|
|Charitable
activities|||695,669|104,560|800229|596,214|114,320|710,534|
|Investments|||1,728||1,728|27||27|
|Total income|||700,399|124,975|825,374|625,671|132,313|757,984|
|Charitable
activiUes||6|625,667|139,395|765,062|515,015|138,338|653,353|
|Net income/(expenditure)|||74,732|(14,420)|60,312|110,656|(6,025)|104,631|
|Other recognised|||||||||
|gains and losses:|||||||||
|Actuarial
gains|on||||||||
|defined
benefit|pension||||||||
|schemes|||16,000||16,000|1,000||1,000|
|Net movement|In||||||||
|funds|||90,732|(14,420)|76,312|111,656|(6,025)|105,631|
|Reconciliation|offunds:||||||||
|Fund balances|at 1 April 2022||298,312|15,870|314,182|186,656|21,895|208,551|
|Fund balances|at 31 March||||||||
|2023|||389,044|1,450|390,494|298,312|15,870|314,182|
##
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||||||2023||2022||
|---|---|---|---|---|---|---|---|---|
|||||Notes|6||||
|Fixed assets|||||||||
|Tangible assets||||10|||||
|Current assets|||||||||
|Debtors|||||13,655||75,385||
|Cash at bank and in||hand|||408,344||314,513||
||||||421,999||389,898||
|Creditors:|amounts|falling due within|||||||
|one year|||||(31,508)||(59,719)||
|Net current|assets|||||390,491||330,179|
|Total assets less current|||Uabllities|||390,494||330,182|
|Provisions|for liabilities|||||||(16,000)|
|Net assets||||||390,494||314,182|
|Income funds|||||||||
|Restricted|funds|||18||1,450||15,870|
|Unrestdcted|funds||||||||
|Designated|funds|||16|112,317||87,657||
|General unrestricted||funds|||276,727||210,655||
|||||||389,044||298,312|
|||||||390,494||314,182|
##
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||||||||2023||2022||
|---|---|---|---|---|---|---|---|---|---|---|
||||||Notes||||8||
|Cash flows from operating||||activities|||||||
|Cash generated||from|operations||21|||76,103||82,534|
|Investing|activities||||||||||
|Interest received||||||1,728|||27||
|Net cash|generated||from investing||||||||
|activities||||||||1,728||27|
|Net cash|used|in financing||activities|||||||
|Net Increase in||cash|and cash equivalents|||||77,831||82,561|
|Cash and|cash equivalents|||at beginning|ofyear|||314,513||231,952|
|Cash and|cash|equivalents||at end of|year|||408,344||314,513|
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|4|Charitable|Charitable|activities|||||||
|---|---|---|---|---|---|---|---|---|---|
|||||Aftersc hoot|Breakfast|Holiday 3|Community|Total|Total|
|||||clubs|dubs|actMty clubs|centre|2023|2022|
|||||2023|2023|2023|2023|||
|||||E|f|E|E|||
||Fees receivable|||463,047|57,801|104,671|70,150|695,669|596,214|
||Grants|||||28,007|76,553|104,560|114,320|
|||||463,047|57,801|132,678|146,703|800,229|710,534|
||Analysis
by
Unrestricted||fund
funds|463,047|57,801|104,671|70,150|695,669|596,214|
||Restricted funds|||||28,007|76,553|104,560|114,320|
|||||463,047|57,801|132,678|146,703|800,229|710,534|
||||Arts ra ca col|Breakfast|Holiday &|Comrnunlty|Total|
|---|---|---|---|---|---|---|---|
||||clubs|clubs|actlvlty dubs|centre|2022|
||||r.|E|E|E|E|
|Fees receivable|||453,988|67,999|48,811|25,416|596,214|
|Grants|||||49,020|65,300|114,320|
||||453,988|67,999|97,831|90,716|710,534|
|Analysis
by
Unrestricted||fund
funds|453,988|67,999|48,811|25,416|596,214|
|Restricted funds|||||49,020|65,300|114,320|
||||453,988|67,999|97,831|90,716|710,534|
|Unrestricted|Unrestricted|
|---|---|
|funds|funds|
|2023|2022|
|f|8|
|1,728|27|
##
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|||||Afterschool|Breakfast|Holiday &|Community|Total|Total|
|---|---|---|---|---|---|---|---|---|---|
|||||clubs|clubs|activities|centre|2023|2022|
|||||2023|2023|2023|2023|||
|||||E|E|E||||
|Staff costs||||353,993|55,690|89,337|100,954|599,974|542,877|
|Direct costs||||39,209|4,947|15,154|39,627|98,937|66,506|
|Premises|costs|||15,027|||13,663|28,690|8,203|
|Overhead|costs|||9,532|1,176|1,135|7,605|19,448|16,868|
|||||417,761|61,813|105,626|161,849|747,049|634,456|
|Share of
note 7)|support costs (sss|||7,029|867|837|5,608|14,341|15,597|
|Share of
(see note|governance
7)||costs|1,800|222|214|1,436|3,672|3,300|
|||||426,590|62,902|106,677|168,893|765,062|653,353|
|Analysis
by
Unrestricted||fund
funds||426,590|62,902|72,190|63,985|625,667|515,015|
|Restrided|funds|||||34,487|104,908|139,395|138,338|
|||||426,590|62,902|106,677|168,893|765,062|853,353|
|||||Aftsrschool|Breakfast|Holiday
&|Community|Total|
|---|---|---|---|---|---|---|---|---|
|||||dubs|clubs|activities|centre|2022|
|||||E|E|E|E|E|
|Staff costs||||342,489|52,885|71,823|75,680|542,877|
|Direct costs||||29,450|3,647|6,751|26,660|66,508|
|Premises|costs|||87|||8,116|8,203|
|Overhead|costs|||8,268|1,020||6,596|16,868|
||||||57,552|79,558|117,052|634,456|
|Share of|support costs (see note 7)|||7,645|943|910|6,099|15,597|
|Share of|governance||costs (see note 7)|1,617|199|193|1,291|3,300|
|||||389,556|58,694|80,661|124,442|653,353|
|Analysis
by
Unrestricted||fund
funds||389,556|58,694|38,121|28,844|515,015|
|Restricted|funds|||||42,540|95,798|138,338|
|||||389,556|58,694|80,661|124,442|653,353|
##
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|Support cos|ts|||||||
|---|---|---|---|---|---|---|---|
|||Support|Governance|2023Support|costs|Governance|2022|
|||costs|costs|||costs||
|||6|6|f|8|6||
|Payroll fess||2,640||2,640|1,980||1,980|
|Professional|fees|5,720||5,720|6,559||6,559|
|Afll6ation fees||4,084||4,084|4,713||4,713|
|Bank charges||1,897||1,897|2,345||2,345|
|independent
fees|examiners||3,540|3,540||3,300|3,300|
|AGM 8 board|costs||132|132||||
|||14,341|3,672|18,013|15,597|3,300|18,897|
|Analysed
between||||||||
|Charitable
activities||14,341|3,672|18,013|15,597|3,300|18,897|
##
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|||||||2023|2022|
|---|---|---|---|---|---|---|---|
|||||||Number|Number|
|Chlldcare||||||39|39|
|Community
Centre
Administragon||||||4
4|4
4|
|Total||||||47|47|
|Employment||costs||||2023|2022|
|||||||6|6|
|Wages and|salaries|||||568,345|516,714|
|Social security||costs||||22,629|16,712|
|Other pension||costs||||9,000|9,451|
|||||||599,974|542,877|
|Remuneration||to key management|personnel|amounted|to661,620 (2022f50,508)|||
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|10|Tangible fixed assets|Tangible fixed assets|||||
|---|---|---|---|---|---|---|
||||Fixtures and|Computers|Slotor|Total|
||||llttlnsaf||vahtataa
f||
||Cost||||||
||At 1 April 2022||7,166|32,684|30,811|70,661|
||At 31 March 2023||7,166|32,684|30,811|70,661|
||Depreciation
and impairment||||||
||At 1 April 2022||7,165|32,683|30,810|70,658|
||At 31 March 2023||7,165|32,683|30,810|70,658|
||Carrying
amount||||||
||At 31 March 2023||||||
||At 31 March 2022||||||
|11|Debtors||||||
||Amounts
falling due|within one year.|||2023f|2022f|
||Trade debtors||||13,655|75,385|
|12|Creditors: amounts|falling due within one year|||||
||||Notes||2023
f|2022f|
||Deferred income|||14|16,229|14,092|
||Other creditors||||11,739|37,406|
||Accruals and deferred|income|||3,540|8,221|
||||||31,508|59,719|
||Provisions
for liabilities||||2023f|2022f|
||Pension scheme|||||16,000|
||Movements
on provisions:||||||
|||||||Pension|
|||||||schemef|
||At 1 April 2022|||||16,000|
||Reversal ofprovision|||||(16,000)|
||At 31 March 2023||||||
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|Deferred|Income||||||||
|---|---|---|---|---|---|---|---|---|
||||||||2023|2022|
||||||||E|E|
|Arising from grants|||||||16,229|14,092|
|Deferred|income is Induded||in|the financial|statements|as follows:|||
||||||||2023|2022|
||||||||E|E|
|Balance|st 01 April|2020|||||7,058|13,621|
|Amounts|received|in year|||||34,073|77,701|
|Amounts|credited to statement|||offlnandsl|activities||(27,039)|(80,151)|
|Balance|at 31 March 2021||||||16,229|14,092|
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|Mortafily assumptions||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|The assumed
life expectations||on retirement|||at age 65sre:|||||||
|||||||||||2023|2022|
|||||||||||Years|Years|
|Retiring today||||||||||||
|-Males||||||||||21.2|20.9|
|- Females||||||||||23.7|24|
|Retiring
in 20 years||||||||||||
|-Males||||||||||22.6|22.4|
|-Females||||||||||25.5|25.9|
|Amounts
taken to other comprehensive||||Income:||||||||
|||||||||||2023|2022|
|||||||||||6|6|
|Actuarial
changes related|to obligations|||||||||(3,000)|(3,000)|
|The
amounts
induded|in|the|balance||sheet|arising|from|the|charity's|||
|obligations
in respect ofdefined|||benefit|plans are||as follows:||||||
|||||||||||2023|2022|
|||||||||||6|6|
|Present value ofdefined benefit|||obligations|||||||36,000|58,000|
|Fair value ofplan assets||||||||||(36,000)|(42,000)|
|Deficlt in scheme|||||||||||16,000|
|Movements
in the present|value||ofdefined||benefd|obligations:||||||
||||||||||||2023f|
|Liabilities at 1 April 2022|||||||||||58,000|
|Current service cost|||||||||||1,000|
|Benefits paid|||||||||||(4,000)|
|Actuarial
gains and losses|||||||||||(20,000)|
|Interest cost|||||||||||1,000|
|At 31 March 2023|||||||||||36,000|
##
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||||||||
|---|---|---|---|---|---|---|
|15|Retirement
benefit schemes|||||(Continued)|
||Movements
in the fair value ofplan assets:||||||
|||||||2023f|
||Fair value afassets at 1 April 2022|||||42,000|
||Interest income|||||1,000|
||Return
on plan assets (exduding|amounts|induded|in net Interest)||(4,000)|
||Benefits pakl|||||(4,000)|
||Contributions
by scheme members|||||1,000|
||At 31 March 2023|||||36,000|
||The fair value of plan assets at the reporting||period|end was as follows:|||
||||||2023f|2022f|
||Equity Instruments||||17,000|15,000|
||Debt instruments||||5,000|5,000|
||Property
Other||||4,000
10.000|3,000
8,000|
||||||36,000|31,000|
##
||At 1 April
2022f|Incoming
resourcesf|Resources
expended|Transfers|Gains and
losses
f|At 31 March
2023
f|
|---|---|---|---|---|---|---|
|Cess ation|||||||
|canUngency|69,764|||12,553||82,317|
|L30Centre|||||||
|maintenance|17,893|||12,107||30,000|
|General funds|210,655|700,399|(624,667)|(24,660)||261,727|
||298,312|700,399|(624,667)|||374,044|
|Pension fund|||(1,000)||16,000|15,000|
||298,312|700,399|(625,667)||16,000||
##
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|Unrestricted|funds||||||||(Continued)|
|---|---|---|---|---|---|---|---|---|---|
|Previous yean||At 1 April
2021
f||Incoming
resourcesf||Resoul'ces
expended
f|Transfers
f|Gains and
losses
f|At 31 March
2022
f|
|Cessation||||||||||
|contingency|||66,188||||3,576||69,764|
|L30Centre||||||||||
|maintenance|||17,893||||||17,893|
|General funds|||102,575||625,671|(515,015)|(3,576)||209,655|
||||186,656||625,671|(515,015)|||297,312|
|Pension
fund||||||(4,000)||3,000|(1,000)|
||||186,656||625,671|(519,015)||3,MO|296,312|
|Analysis ofnet assets|||between|funds||||||
||||||||Unrestricted|Restricted|Total|
||||||||funds|funds||
||||||||2023f|2023f|2023
f|
|Fund balances at 31||March 2023 are|||represented|by:||||
|Tangible assets|||||||3||3|
|Current assets/(liabilities)|||||||389,041||390,491|
||||||||389,044|1,450|390,494|
||||||||Unrestricted|Restricted|Total|
||||||||funds|funds||
||||||||2022f|2022f|2022|
|Fund balances at 31||March 2022 are|||represented|by:||||
|Tangible assets|||||||3||3|
|Current assets/(liabilities)|||||||314,309|15,870|330,179|
|Provisions|||||||(16,000)||(16,000)|
||||||||298,312|15,870|314,182|
##
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||||Movement|in funds||||Movement|in funds|||
|---|---|---|---|---|---|---|---|---|---|---|---|
||Bahtnca at||Incoming|Resources||Balance st||Incoming|Resources||Balance at|
||1 Aprg 2021
f||resources|expended
f||1Aprg 2022
f||resources
f|expended
f|31|March 2023
f|
|Sefton MBC||||||||||||
|L30 Centre|||7,000|(7,000)||||7,000|(7,000)|||
|Sefton||||||||||||
|Kickstart||||||||||||
|Scheme|||17,993|(17,993)||||20,415|(20,415)|||
|Living Well||||||||||||
|Sefton|||3,200|(1,069)|||2,131||(2,131)|||
|National||||||||||||
|Lottery||||||||||||
|Community||||||||||||
|Fund|20,980||17,645|(38,625)||||16,229|(16,229)|||
|Steve Morgan||||||||||||
|Foundation|||18,750|(14,750)|||4,000|29,000|(33,000)|||
|L30 Millions||||||||||||
|Emergency||||||||||||
|support grant||||||||14,092|(14,092)|||
|L30 Millions||||||||||||
|Excerdse on||||||||||||
|the Streets||||||||||||
|grant|||||(90)|||||||
|L30's Million||||||||||||
|Community
Researchers||576|15,X5|(13,531)|||2,050||(600)||1,450|
|Ares||||||||||||
|Committee||||||||||||
|grant||249|||||249||(249)|||
|Sefton MBC||||||||||||
|Holiday||||||||||||
|Activity Fund|||52,720|(45,280)|||7,440|30,457|(37,897)|||
|Sefton Warm||||||||||||
|Spaces||||||||7,782|(7,782)|||
||21,895||132,313|(138,338)|||15,870|124,975|(139,395)||1,450|
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|21|Cash generated
from|Cash generated
from|Cash generated
from|operations|operations|||2023|2022|
|---|---|---|---|---|---|---|---|---|---|
|||||||||f|8|
||Surplus for|ths year||||||60,312|104,631|
||Adjustments|for.||||||||
||Investment|income recognised|||in statement|ofgnancial|activities|(1,728)|(27)|
||Movements|in working||capital:||||||
||Decrease/gncrease)||in|debtors||||61.730|(30,933)|
||(Decrease)/Increase||in|creditors||||(30,348)|1,829|
||Increase
In|provisions||||||(16,000)|(1,000)|
||Increase
in|deferred|Income|||||2,137|7,034|
||Cash generated
from|||operations||||76,103|81,534|