REGISTERED CHARITY NUMBER: 1097146
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2023
for
Families United (Warrington)
Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW
Families United (Warrington)
Contents of the Financial Statements for the Year Ended 31 March 2023
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 12 |
| Detailed Statement of Financial Activities | 13 |
Families United (Warrington)
Report of the Trustees for the Year Ended 31 March 2023
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The principal objective of the Charity during the year under review was that of the promotion of the care, welfare, treatment, education and advancement of persons with any form of cerebral palsy, other physical disabilities, sensory disabilities and/or learning disabilities, their families and their carers. The objective has been met through the provision of activities set out on pages 10 and 11.
The objectives and aims of the charity are reviewed each year, which helps to ensure that those aims remain focused on the charity's stated purpose. Reference has been made to the Charity Commission's general guidance on public benefit when reviewing the objectives and aims of the charity, and when planning its future activities.
ACHIEVEMENT AND PERFORMANCE
The Trustees are satisfied with the results for the year ended 31 March 2023. Grants totalling £48,805.00 were raised which was a large increase compared to the previous year. Following the lifting of Covid 19 restrictions the charity has been able to offer a full monthly schedule of activities for its members including core activities of SportsWorks Swim and play sessions, FUN club at the Warrington Play and Sensory Centre and family relax sessions at The Puddle Project. In addition we have arranged cinema and theatre trips, monthly animal therapy sessions, a short residential stay at The Childrens Adventure Farm Trust, parent focus art therapy, PotGang plant subscription, a trip to the Catalyst Museum during British Science week with science kits to take home, an activity day at Barstondale Centre which involved archery, climbing, shooting, obstacle course, bushcraft skills, a visit to the circus and trips to Alton Towers, Geronimo Festival and Chester Zoo Christmas Lanterns. For the first time this year we obtained HAF funding to run school holiday activities including sessions run by Sports Works which children could attend without their parents giving them much needed respite and where children were able to enjoy a full nutritious lunch and play with their peers. We handed out 60 food parcels from Gousto to families and successfully funded for supermarket vouchers per child to help ease the cost of living crisis. We held a fabulous Jubilee Party for our members at The Wolves Haliwell Jones stadium; families enjoyed Entertainment from Goofus Theatre company, participated in a community art project run by Blooming Art and were treated to a sumptuous buffet fit for a Queen! It was a lovely event that brought all our members together for some much needed fun after the stresses of the Pandemic.
Going forward we would like to maintain our monthly core programme of SportsWorks swim and play sessions, sessions at The Puddle Project and at the Warrington Play and Sensory Centre and also offer a range of trips. In addition we would like to plug the gap in school holiday provision for disabled children by continuing to provide holiday club sessions during the Summer break using the government led HAF project funding.
FINANCIAL REVIEW
Principal funding sources
The majority of the Charity's income for the year has been from fundraising activities. Grants received which have been restricted by the donor to expenditure on specific items/projects are released into the Statement of Financial Activities as the expenditure occurs.
During the year under review the Statement of Financial Activities reports a deficit in the year for the Charity.
Page 1
Families United (Warrington)
Report of the Trustees for the Year Ended 31 March 2023
FINANCIAL REVIEW
Reserves policy
The majority of the Charities' income for the year has been from fundraising activities. The availability of grants has been impacted by general economic conditions.
The Charities' policy on reserves is to hold approximately one years running costs in unrestricted funds (excluding salary costs). The trustees are satisfied that with the tight control over costs which are now being employed that unrestricted funds as at 31 March 2023 are sufficient to cover running costs for the coming financial year.
The level of reserves held at the Balance Sheet date amounted to £24,317 (2022 £36,266).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
The opportunity to stand as a trustee or object to the performance of an existing trustee is offered at the AGM. At this meeting, existing trustees are given the opportunity to state whether they wish to continue in post. New trustees are proposed and seconded at this meeting. At the first committee meeting following the AGM roles are set for the new Trustees for the forthcoming year.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1097146
Principal address
The Gateway 85-101 Sankey Street Warrington Cheshire WA1 1SR
Trustees
Dr L Edwards Ms R Staff J Uttley V James S Linton (resigned 12.4.22) L V Price (appointed 21.9.22)
Independent Examiner
Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW
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Families United (Warrington)
Report of the Trustees for the Year Ended 31 March 2023
Approved by order of the board of trustees on wwou.£9 November 2023 | ang signed on its behalf by: Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................................. Dr L Edwards - Trustee Dr L Edwards - Trustee
Page 3
Independent Examiner's Report to the Trustees of Families United (Warrington)
Independent examiner's report to the trustees of Families United (Warrington)
I report to the charity trustees on my examination of the accounts of Families United (Warrington) (the Trust) for the year ended 31 March 2023.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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 accounts to be reached.
Philip Urmston BSc FCA
Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW
20th November 2023 Date: .............................................
Page 4
Families United (Warrington)
Statement of Financial Activities for the Year Ended 31 March 2023
| 31.3.23 | 31.3.22 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 58,272 | - | 58,272 | 55,622 | |
| Investment income | 2 | 45 | - | 45 | 1 |
| Total | 58,317 | - | 58,317 | 55,623 | |
| EXPENDITURE ON | |||||
| Raising funds | 70,266 | - | 70,266 | 37,062 | |
| NET INCOME/(EXPENDITURE) | (11,949) | - | (11,949) | 18,561 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 33,484 | 2,782 | 36,266 | 17,705 | |
| TOTAL FUNDS CARRIED FORWARD | 21,535 | 2,782 | 24,317 | 36,266 | |
The notes form part of these financial statements
Page 5
Families United (Warrington)
Balance Sheet 31 March 2023
| 31.3.23 | 31.3.22 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | 6 | 260 | - | 260 | 347 |
| CURRENT ASSETS | |||||
| Debtors | 7 | - | - | - | 202 |
| Cash at bank | 21,932 | 2,782 | 24,714 | 36,317 | |
| CREDITORS | 21,932 | 2,782 | 24,714 | 36,519 | |
| Amounts falling due within one year | 8 | (657) | - | (657) | (600) |
| NET CURRENT ASSETS | 21,275 | 2,782 | 24,057 | 35,919 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | TOTAL ASSETS LESS CURRENT LIABILITIES | 21,535 | 2,782 | 24,317 | 36,266 |
| NET ASSETS | 21,535 | 2,782 | 24,317 | 36,266 | |
| FUNDS | 9 | ||||
| Unrestricted funds | 21,535 | 33,484 | |||
| Restricted funds | 2,782 | 2,782 | |||
| TOTAL FUNDS | 24,317 | 36,266 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and _.....£0 November 2023 _ were signed on its behalf by:
............................................. L Edwards - Trustee
The notes form part of these financial statements
Page 6
Families United (Warrington)
Notes to the Financial Statements for the Year Ended 31 March 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling, rounded to the nearest £.
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income, including donations, gifts and grants, is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Such income is only deferred when the donor specifies that the grant or donation must only be used in future accounting periods; or the donor has imposed conditions which must be met before the charity has entitlement.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Raising funds
Costs of generating funds are those costs incurred in attracting voluntary income.
Governance costs
Governance costs include those incurred in the governance of the Charity and its assets and are associated with constitutional and statutory requirements and support costs.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
continued...
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Families United (Warrington)
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
1. ACCOUNTING POLICIES - continued
Fund accounting
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
2. INVESTMENT INCOME
| INVESTMENT INCOME | |||
|---|---|---|---|
| 31.3.23 | 31.3.22 | ||
| £ | £ | ||
| Deposit account interest | 45 | 1 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
4. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Administrative staff | 31.3.23 31.3.22 1 1 |
|---|---|
| No employees received emoluments in excess of £60,000. |
5. GRANTS
Grants received include:
| 31.3.22 | 31.3.22 | |
|---|---|---|
| £ | £ | |
| Cheshire Community Foundation Arts Council England | 3,300 | 5,000 |
| The Zochonis Charitable Trust | 3,000 | 3,000 |
| Arnold Clark | 1,000 | 1,000 |
| Sellafield Grant | 5,000 | 5,000 |
| YAPP | 1,500 | 3,000 |
| MFPA | - | 1,220 |
| National Lottery Local Collections | - | 11,300 |
| Albert Hunt Trust | - | 2,000 |
| Local Giving | 500 | 500 |
| Torus Foundation | - | 2,768 |
| Warrington Community Trust | - | - |
| Asda | 300 | - |
continued...
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Families United (Warrington)
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
5. GRANTS - continued
| Co-op The True Colours British Science Association Stockton Heath Parish Council Baily Thomas Trust Round Table Essar Oil (UK) Warrington Charities Trust Groundwork Stockton Heath Parish Council Happy Days Bauer Radio - cash for kids St. James Place Charitable Foundation PAD YCA Make a difference Lyons Trust Warrington Borough Council HAF Funding |
- - - - - - - - 1,125 400 3,690 11,860 2,500 200 500 5,000 580 8,350 48,805 |
1,212 5,000 500 300 2,000 500 3,000 945 - - - - - - - - - -- 48,245 |
|---|---|---|
6.
TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |
|---|---|
| COST | Fixtures Plant and and machinery fittings Totals £ £ £ |
| At 1 April 2022 and 31 March 2023 | 3,201 641 3,842 |
| DEPRECIATION | |
| At 1 April 2022 | 2,911 584 3,495 |
| Charge for year | 73 14 87 |
| At 31 March 2023 | 2,984 598 3,582 |
| NET BOOK VALUE | |
| At 31 March 2023 | 217 43 260 |
| At 31 March 2022 | 290 57 347 |
continued...
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Families United (Warrington)
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
|---|---|---|---|---|
| 31.3.23 | 31.3.22 | |||
| £ | £ | |||
| Prepayments and accrued income | - | 202 | ||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| Accrued expenses | 31.3.23 £ 657 |
31.3.22 £ 600 |
||
| 9. | MOVEMENT IN FUNDS | |||
| Unrestricted funds | At 1.4.22 £ |
Net movement in funds £ |
At 31.3.23 £ |
|
| General fund | 33,484 | (11,949) | 21,535 | |
| Restricted funds | ||||
| Swim and Sports | 2,782 | - | 2,782 | |
| TOTAL FUNDS | 36,266 | (11,949) | 24,317 | |
| Net movement in funds, included in the above are as follows: | ||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
|
| General fund | 58,317 | (70,266) | (11,949) | |
| TOTAL FUNDS | 58,317 | (70,266) | (11,949) | |
continued...
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Families United (Warrington)
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
9. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
==> picture [499 x 510] intentionally omitted <==
----- Start of picture text -----
|||||
|---|---|---|---|
|Net|
|movement|At|
|At 1.4.21|in funds|31.3.22|
|£|£|£|
|Unrestricted funds|
|General fund|17,705|15,779|33,484|
|Restricted funds|
|-|
|Swim and Sports|2,782|2,782|
|TOTAL FUNDS|17,705|18,561|36,266|
|Comparative net movement in funds, included in the above are as follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted funds|
|General fund|44,854|(29,075)|15,779|
|Restricted funds|
|Swim and Sports|10,769|(7,987)|2,782|
|TOTAL FUNDS|55,623|(37,062)|18,561|
|A current year 12 months and prior year 12 months combined position is as follows:|
|Net|
|movement|At|
|At 1.4.21|in funds|31.3.23|
|£|£|£|
|Unrestricted funds|
|General fund|17,705|3,830|21,535|
|Restricted funds|
|-|
|Swim and Sports|2,782|2,782|
|TOTAL FUNDS|17,705|6,612|24,317|
----- End of picture text -----
continued...
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Families United (Warrington)
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
9.
MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 103,171 | (99,341) | 3,830 |
| Restricted funds | |||
| Swim and Sports | 10,769 | (7,987) | 2,782 |
| TOTAL FUNDS | 113,940 | (107,328) | 6,612 |
10. RELATED PARTY DISCLOSURES
During the year ended 31 March 2023 £15,881(2022 £7,987) was paid to 'Sportsworks (Manchester & Cheshire) Limited' for the provision of activities and swim sessions. Jon Uttley is a director of this company.
Three of the Trustees have disabled children who are members and participate in the chairity's activities.
There were no other related party transaction for the year ended 31 March 2023.
11. RESTRICTED FUNDS
Swim and Sports
This fund relates to the provision of activities and swim sessions at Sportsworks.
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Families United (Warrington)
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31 March 2023 | |||
| 31.3.23 | 31.3.22 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 500 | 500 | |
| Grants | 48,806 | 48,246 | |
| Member Event Contribution | 7,772 | 6,170 | |
| Fundraising | 1,194 | 706 | |
| Investment income | 58,272 | 55,622 | |
| Deposit account interest | 45 | 1 | |
| Total incoming resources | 58,317 | 55,623 | |
| EXPENDITURE | |||
| Raising donations and legacies | |||
| Wages | 3,938 | 3,750 | |
| Trips and Activities | 31,789 | 18,220 | |
| Sportsworks | 15,881 | 7,547 | |
| Aldi Gift Vouchers | 11,860 | - | |
| Plant and machinery | 73 | 97 | |
| Support costs | 63,541 | 29,614 | |
| Governance costs | |||
| Wages | 3,939 | 3,754 | |
| Licences & insurance | 202 | 202 | |
| Telephone | 406 | 765 | |
| Accountancy and legal fees | 1,100 | 1,100 | |
| Travel | 431 | 1,061 | |
| Payroll costs | 299 | 284 | |
| Bank charges | 68 | 17 | |
| Subscriptions & donations | 266 | 246 | |
| Fixtures and fittings | 14 | 19 | |
| 6,725 | 7,448 | ||
| Total resources expended | 70,266 | 37,062 | |
| Net (expenditure)/income | (11,949) | 18,561 |
This page does not form part of the statutory financial statements
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