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2022-03-31-accounts

Ace Adult Community Education (Wigan) Limited

Charity No. 1091767

Company No. 02656905

Trustees' Report and Unaudited Accounts

31 March 2022

Ace Adult Community Education (Wigan) Limited Contents

Pages
Trustees' Annual Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Summary Income and Expenditure Account 8
Balance Sheet 9
Statement of Cash flows 10
Notes to the Accounts 11 to 17
Detailed Statement of Financial Activities 18 to 19

Page 1

Ace Adult Community Education (Wigan) Limited Trustees Annual Report

Ace Adult Community Education (Wigan) Limited

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 02656905

Charity No. 1091767

Registered Office

Queens Hall Market Street Wigan Lancashire WN1 1HX

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

N. Blackledge D. Gent J.A. Wilkinson

Accountants

ADC Accountants Limited 15 Market Street Standish

Wigan Lancs WN6 0HW

OBJECTIVES OF THE CHARITY, PRINCIPAL ACTIVITIES AND ORGANISATION OF OUR WORK

The charity is constituted as a company limited by guarantee and is therefore governed by a Memorandum and Articles of Association.

ACE was founded in 1990 in response to the identified gap in education and training opportunities for adults with learning disabilities and mental health issues. ACE continues to fill a gap within the local market of care providers by offering lifelong learning opportunities to a client group that have been marginalised and excluded from post 25 education and training.

ACE supports individuals to become more self-reliant by offering individually tailored learning programmes covering a range of independent living skills. Our learning programmes enable students to get the best out of their lives, learning about how to use community facilities and integrate with others where they live. ACE:

• Provides a flexible, person centred curriculum facilitating optimum use of local community resources;

Page 2

Ace Adult Community Education (Wigan) Limited Trustees Annual Report

• Provides, selects and uses appropriate resources to support an individual learning programme including opportunities for progression;

• Recruits and trains experienced well qualified staff to deliver an effective service based on individuals’ needs;

• Offers Life Skills courses (including for example Citizenship, Self-Advocacy, Using Transport, Digital Technology, Meal Preparation, Healthy Living, Employability) which lead to local and/or national accreditation;

• Establishes links with local schools, colleges and training providers to ease the student’s transition into adulthood and promote lifelong learning. These links help students to transfer easily into provision at ACE or to leave to pursue greater independence;

• Maintains links in local and national networks to promote the interests of people with learning disabilities and maintain awareness of related issues; and

FINANCE AND PAYMENTS

In 2021/22 ACE took part in this Digital Lifeline scheme, run by the Good Things Foundation. ACE was awarded £4,000 to secure tech equipment, which included 40 tablet devices, that were gifted to students.

As part of the Adult Social Care Infection Control Fund, ACE was allocated a total of £6,383 between April and September 2021 to ensure staff wages were covered in full when isolating due to covid and to ensure infection control measures, including PPE were implemented on both our sites.

ACE has successfully acquired funds totalling £1,742 from the Percy Bilton Charity to make specific purchases of tablet devices, headsets, memory cards and cases to further develop our digital offering.

Small pots of funds have also been secured from the Wigan Borough Partnership, Amazon Smile, and the ASDA Green token scheme.

To bring all staff onto the teacher’s pay spine, ACE introduced a 10% pay increase.

The Trustees are monitoring closely the impact of the pandemic and price rises on both short and longer-term operations. The Trustees are satisfied that there are sufficient funds to continue operating and meet liabilities as they fall due, for the foreseeable future.

STUDENTS

Each student has a learning plan, which details their learning outcomes and includes statements of what the student is expected to know, understand and/or do as a result of learning at ACE. These vary considerably between individual students based on their aspirations and needs. Outcomes may include:

• The skills to live more independently and increased communication skills, confidence and autonomy, leading to improved resilience and reduced risk;

• Gaining the employability skills, experience, and where appropriate, qualifications to obtain voluntary, supported or paid employment.

Page 3

Ace Adult Community Education (Wigan) Limited Trustees Annual Report

STAFF

The Trustees recognise the essential role that staff and volunteers play in providing a high quality service. Every teaching session is led by an experienced Tutor who holds a relevant Level 5 teaching qualification, such as the Postgraduate Certificate in Education (PGCE), the Certificate in Education, and the professional recognition of Qualified Teacher Status (QTS) or Qualified Teacher Learning and Skills (QTLS). A Learning Support Officer supports the Tutor to ensure all students engage in learning and stay on task during the session or activity. All our staff and volunteers have been through an enhanced DBS check.

We are committed to building and developing the knowledge, skills and experience of all staff members and volunteers. The organisation understands that professional development and training contribute to the effectiveness and the quality of the service the team provides. Therefore, ACE provides training and development opportunities for all its employees and volunteers so that they can perform their work effectively and in a safe working environment.

VOULUNTEERS AND WORK BASED EXPERIENCE

As a charity ACE believes in fulfilling social aims such as creating jobs, providing volunteering opportunities and offering new skills and development to local people. We continue to offer placements for students from local and regional institutions, such as Wigan and Leigh College, St John Rigby College, Winstanley College, Salford University, Edge Hill University and Bolton University. The students are studying in the areas of teaching and health and social care at degree level or for qualifications such as BTEC.

NETWORKS AND PARTNERSHIPS

ACE continuously develops mature and collaborative relationships not only with the students it supports but also with other partners, who are working closely with our students to develop care and support solutions. These include informal carers and families, a range of allied health professionals, other education providers, landlords, care providers and wider community connections, such as the police and DWP.

ACE has established local links with local groups from the Vocational, Community and Social Enterprise sector, community leaders and the Police. We bring community services into ACE to support teaching sessions and use our classroom facilities to support community events.

Our team have established good collaborative relationships with the Council. We continue to attend and contribute to Provider Forums and events held by the Council. As of March 2022, ACE has successfully achieved silver membership of the WMBC Deal for Business.

STRUCTURE, GOVERNANCE AND MANAGEMENT

ACE is led by a voluntary management committee of Trustees and a Service Manager, who have a strong commitment to the staff and students. There is a strong vision, which is important in influencing a range of outcomes, including a low staff turnover that provides stability for our students. The Trustees and the Service Manager are highly visible role models with strong ethics, who focus on fairness, respect, diversity, equality and recognition. We ensure legal compliance and fair pricing, whilst treating students as equal partners in the management of the organisation.

The Trustees meet every 6 weeks and review significant events to drive continuous improvement. We take a proactive approach to performance management to prevent issues from occurring and to address emerging issues in the early stages through targeted action.

The Trustees are responsible for keeping proper accounting records that disclose 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 Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 4

Ace Adult Community Education (Wigan) Limited Trustees Annual Report

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

Deborah Gent

D. Gent Trustee 11 October 2022

Page 5

Ace Adult Community Education (Wigan) Limited Independent Examiners Report

Independent Examiner's Report to the trustees of Ace Adult Community Education (Wigan) Limited

I report to the charity trustees on my examination of the financial statements of Ace Adult Community Education (Wigan) Limited for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the related notes.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

ADC Accountants Limited 15 Market Street Standish Wigan Lancs WN6 0HW 11 October 2022

Page 6

Ace Adult Community Education (Wigan) Limited Statement of Financial Activities

for the year ended 31 March 2022

Notes
Income and endowments
from:
Donations and legacies
4
Other trading activities
5
Investments
6
Other
7
Total
Expenditure on:
Other
8
Total
Net gains on investments
Net expenditure
9
Transfers between funds
Net expenditure before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds
2022
£
199
141,077
27
13,125
Total funds
2022
£
199
141,077
27
13,125
Total funds
2021
£
124
76,320
310
45,108
154,428
181,492
154,428
181,492
121,862
132,885
181,492
-
181,492
-
132,885
-
(27,064)
-
(27,064)
-
(11,023)
-
(27,064) (27,064) (11,023)
(27,064)
121,796
(27,064)
121,796
(11,023)
132,819
94,732 94,732 121,796

Page 7

Ace Adult Community Education (Wigan) Limited Summary Income and Expenditure Account

for the year ended 31 March 2022

Income
Interest and investment income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net expenditure before tax for the year
Net expenditure for the year
2022
£
154,401
27
154,428
180,633
859
181,492
(27,064)
(27,064)
2021
£
121,552
310
121,862
131,832
1,053
132,885
(11,023)
(11,023)

Page 8

Ace Adult Community Education (Wigan) Limited Balance Sheet

at 31 March 2022

Company No.
02656905
Notes
2022
£
Fixed assets
Tangible assets
11
3,486
3,486
Current assets
Debtors
12
1,469
Cash at bank and in hand
89,777
91,246
Creditors:Amount falling due within one year
13
-
Net current assets
91,246
Total assets less current liabilities
94,732
Net assets excluding pension asset or liability
94,732
Total net assets
94,732
The funds of the charity
Restricted funds
14
Unrestricted funds
14
General funds
94,732
94,732
Reserves
14
Total funds
94,732
2021
£
4,345
4,345
-
117,957
117,957
(506)
117,451
121,796
121,796
121,796
121,796
121,796
121,796

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 30 November 2022

And signed on its behalf by:

Deborah Gent

D. Gent

Trustee

30 November 2022

Page 9

Ace Adult Community Education (Wigan) Limited Statement of Cash flows for the year ended 31 March 2022

Cash flows from operating activities
Net expenditure per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
(Increase)/Decrease in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash used in operating activities
Cash flows from investing activities
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances
2022
£
(27,064)
859
(13,152)
(1,469)
(506)
(41,332)
13,152
13,152
-
(28,180)
117,957
89,777
89,777
89,777
2021
£
(11,023)
1,053
(45,418)
9,600
192
(45,596)
45,418
45,138
-
(458)
118,415
117,957
117,957
117,957

Page 10

Ace Adult Community Education (Wigan) Limited Notes to the Accounts

for the year ended 31 March 2022

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 11

Ace Adult Community Education (Wigan) Limited Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 12

Ace Adult Community Education (Wigan) Limited Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 13

Ace Adult Community Education (Wigan) Limited Notes to the Accounts

3 Statement of Financial Activities - prior year

3
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Other trading activities
Investments
Other
Total
Expenditure on:
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Donations
5
Income from other trading activities
Income from contracts
Student fees
Unrestricted
£
199
199
Unrestricted
£
126,335
14,742
141,077
Unrestricted
funds
2021
£
124
76,320
310
45,108
121,862
132,885
132,885
(11,023)
(11,023)
(11,023)
132,819
121,796
Total
2022
£
199
199
Total
2022
£
126,335
14,742
141,077
Total funds
2021
£
124
76,320
310
45,108
121,862
132,885
132,885
(11,023)
(11,023)
(11,023)
132,819
121,796
Total
2021
£
124
124
Total
2021
£
64,765
11,555
76,320

Page 14

Ace Adult Community Education (Wigan) Limited Notes to the Accounts

6 Income from investments

Interest received
7
Other income
Covid Grant Income
Furlough Income
Other Grant Income
8
Other expenditure
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
9
Net expenditure before transfers
This is stated after charging:
Depreciation of owned fixed assets
10 Staff costs
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess of £60,000.
Unrestricted
£
27
27
Unrestricted
£
-
-
13,125
13,125
Total
2022
£
27
27
Total
2022
£
-
-
13,125
13,125
Total
2021
£
310
310
Total
2021
£
10,000
35,108
-
45,108
Unrestricted
£
128,097
23,285
859
27,391
1,860
181,492
2022
£
859
2022
123,166
2,856
2,075
128,097
Total
2022
£
128,097
23,285
859
27,391
1,860
181,492
Total
2021
£
100,254
21,560
1,053
8,158
1,860
132,885
2021
£
1,053
2021
98,764
145
1,345
100,254

Page 15

Ace Adult Community Education (Wigan) Limited Notes to the Accounts

11 Tangible fixed assets

Cost or revaluation
At 1 April 2021
At 31 March 2022
Depreciation and
impairment
At 1 April 2021
Depreciation charge for the
year
At 31 March 2022
Net book values
At 31 March 2022
At 31 March 2021
12 Debtors
Other debtors PAYE
13 Creditors:
amounts falling due within one year
Other creditors
14 Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Total funds
15 Analysis of net assets between funds
Fixed assets
Net current assets
At 1 April
2021
121,796
121,796
£
999
999
964
7
971
28
35
2022
£
1,469
1,469
2022
£
-
-
Incoming
resources
(including
other
gains/losses
)
£
154,428
154,428
£
93,427
93,427
89,117
852
89,969
3,458
4,310
Resources
expended
£
(181,492)
(181,492)
Unrestricted
funds
£
3,486
91,246
94,732
£
94,426
94,426
90,081
859
90,940
3,486
4,345
2021
£
-
-
2021
£
506
506
At 31
March
2022
£
94,732
94,732
Total
£
3,486
91,246
94,732

Page 16

Ace Adult Community Education (Wigan) Limited Notes to the Accounts

16 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents
Net debt
At 1 April
2021
£
Cash flows
£
At 31
March
2022
£
117,957 (28,180) 89,777
117,957
117,957
(28,180)
(28,180)
89,777
89,777

17 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

2022 2022 2021 2021
Land and
buildings
Other Land and
buildings
Other
£ £ £ £
Operating leases with expiry date:
Pension commitments
2022 2021
£ £
The pension cost charge to the company
amounted to: 2,075 1,345

18 Related party disclosures Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 17

Ace Adult Community Education (Wigan) Limited Detailed Statement of Financial Activities

for the year ended 31 March 2022

Income and endowments from:
Donations and legacies
Donations
Other trading activities
Income from contracts
Student fees
Investments
Interest received
Other
Covid Grant Income
Furlough Income
Other Grant Income
Total income and endowments
Expenditure on:
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Premises costs
Rent
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
Depreciation of
Bank charges
Equipment expensed
Equipment repairs and
maintenance
General insurances
Information and publications
Sundry expenses
Telephone, fax and broadband
Unrestricted
funds
2022
£
199
199
126,335
14,742
141,077
27
27
-
-
13,125
13,125
154,428
123,166
2,856
2,075
128,097
23,285
23,285
7
852
310
11,321
2,987
1,712
8,202
1,138
1,721
Total funds
2022
£
199
199
126,335
14,742
141,077
27
27
-
-
13,125
13,125
154,428
123,166
2,856
2,075
128,097
23,285
23,285
7
852
310
11,321
2,987
1,712
8,202
1,138
1,721
Total funds
2021
£
124
124
64,765
11,555
76,320
310
310
10,000
35,108
-
45,108
121,862
98,764
145
1,345
100,254
21,560
21,560
9
1,044
407
-
1,922
1,998
2,057
338
1,436

Page 18

Ace Adult Community Education (Wigan) Limited Detailed Statement of Financial Activities

Ace Adult Community Education (Wigan) Limited
Detailed Statement of Financial Activities
Legal and professional costs
Accountancy and bookkeeping
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net expenditure
Net expenditure before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
28,250
1,860
1,860
181,492
181,492
-
(27,064)
(27,064)
-
(27,064)
121,796
94,732
28,250
1,860
1,860
181,492
181,492
-
(27,064)
(27,064)
-
(27,064)
121,796
94,732
9,211
1,860
1,860
132,885
132,885
-
(11,023)
(11,023)
-
(11,023)
132,819
121,796

Page 19