REGISTERED COMPANY NUMBER: 04700602 (England and Wales) REGISTERED CHARITY NUMBER: 1099806 REI>ORT OF THE TRUSTEES AND UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 FOR ST PEfER'S COMMUNI PARTNERSHIP TrADING AS St Poterfs Partnerships M05s & Williamson Limited Booth Street Chambgrs Booth Street Ashton-under-Lyn8 Lancashile OL6 7LQ
ST PETER'S COMMUNITY PARTNERSHIP CONTENTS OF THE FINANCIAL STATEMENTS forthe Year Ended 30 September 2024 Page Report of th8 Tru5te8S 1to8 Independent Examin&fs Report Statement of Finanal Activiti8S 10 Balance Sh8el 111012 Cash Flow Statement 13 Notes to the Cash Flow Statement 13 Notes lo the FinanGial Statements 14to25
ST PETER'S COMMUNrrY PARTNERSHIP REPORT OF THE TRUSTEES {INCLUDING DIRECTORS, REPORTI for th8 Year Ended 30 September 2024 REFERENCE AND ADMINISTrATIVE DAlLs Règlstered Charity number 1099806 Reglstered offlcg Clyde House Clyde Street Ashlon-LAnder-Lyne Lancashire OL7 ONQ Trustees Joyce Bowerman - Chair Ezi Otli Ojimiwe- Vlce Chair Ann Jones Shajeda Khanom Slephell Miley- Resigned 28 September 2024 Anthony Kiely Karen McLauGhlan- Appointed 23 July 2024 Company Secretary Joanne Parry-Gee Independent examin•r oss & Williamson Limited Booth Street Chambers Booth Street AshtOn-under-Lyne Lancashire OL6 7LQ Bankers Unity Trust Bank 9 Brindley Place Birmingham B12HB Page 1
ST PER's COMMUNrrf PARTNERSHIP REPORT OF THE TRUSTEES {INCLUDING DIRECTORS. REPORT) for Ihe Ygar Endgd 30 Sept9mber 2024 The trustees who aTe also directors of the charrfLy for the purposes of the Companies Act 2006, present their annual direotors, report together with the consolidated financial statements of the charity and ils subsidiary for the year ended 30 September 2024 which are also prepared lo meet the requirements for a directors, report and accounts for Companies Act purposes. The trusl*s have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice appli¢8ble lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 leffective 1 January 20191. OBJECTIVES AND ACTIVITIES The charity is established for Ihe public benefrt by associaling logether individuals, resldenls and other neighbourhood orgarnisalions, local authorities, voluntary and other organisations working in tho area of the Sl Peter's Ward and the Metropolitan District of T8meside with the following objects.. relieve persons who are in condition of need, hardship or distress by reason of their social and economiG oircumslanc&s', promote the advancement of education and learning, including training in sknlls relevant lo securing employment., c) provide facilities for public recreation or other leisure time occupation in the interests of social welfare th the object of improving the conditions of life of the inhabitants of the area of benefit,. promote such other charitable purposes for the general benefft of the publ1¢ or sections of the public (including individual communities defined by geographical area5 in which they Ilve orwork or Ih8ir ethnic origins) as the Charity sh1 think fit. b) dl LEAP Children, Famllles & Communibes is the working name of St Peter's Community Partnership. The organisalion aims to improve the quality of lrfe for local people and our aims fully reflect the purpos8 that tho charity was set vp lo deliver. We have referred to the guIdare regarding Public Benef1t issued by the Charity Commission and the trustees are satisfied that OUT work deady meets this guidance. The organisation achieves this by reviewing actNtties annually.. monrf(oring progress against key p8rformance indicators and involving residents in planning activitie5, thereby improving quality of life in neighbourhood5 through,. Providlng Oducational, recreational and supwrtive activities and for cfvildren. adults, families and communities" Providing therapeutic day-care and work oprA)rtunittes for adults wf(h defined needs, volunteer opportunities and apprenticeship5 Providing earfy education and school readiness provision Providing childcare and eady learning oppineS Providing empowering parental support and services for families. Promoting access to educatson and trainirwJ inaliveS and increasing the so)p8 and range of quality volunteer opwKtunities' Promoting and facilitating social and recreational actiVitS and notworks,. Providing local people with the opportunity to access qualty training programmes through volunteering and casual work so that we can 'grow our own. suitably trained arKS qualrfied stsff lo deliver the charity's services., and Developing access polnts for services in the community- Payè 2
ST PETER'S COMMUNifY PARTNERSHIP REPORT OF THE TRUSTEES (INCLUDING DIRECTORS, REPORn for the Year Ended 30 September 2024 OBJECTIVES AND ACTIVITIES Communlty devglopment support Is providod to enable volunteer lad communlty groups lo operate effectlvely. This includes.. The manag8menl of ad hoc projects and initiatives that support community cohesion., and Consultation with residents and stakeholders to ensure that the needs of Ii)cal 0p18 are met. Promoting access to educatlon and tralnlng initiatives and Improvlng the range of omploym8nt opportunitles available to lo people. Thls includes: Community outreach 8ctNi¢ies lo engage with those residents who are hardest lo reach and at risk of social isolation., The development of social training to provide real work experience as a sleppin*slone lo open employment., Facilitstion of a(xredtted training programmes wilh partners" a Providing leaming support in community setting5. The charty's servi¢eg are provided for the putAic benefit when we target those who are isolated and vulnerable. Specific programmes may be restricted by funders and so we target residents who are marginalised, have low incomes and have specrfic neeés. Al our serveS ensure that those residents who face the most difficult barriers can engage in services and opportunftles that they would otherwse not have a¢¢8SS to. Promoting and facllltating social and recTèational activities and networks. Thls in¢lude8'. Providing for the development of athities for children, young people and familie5, In particular those that meel"Every Child Matters.; and Facilitating the development of social netrrks and l(KxI forums Supporting the management arKI maintenanc8 of community spaces and community assets. both existing and new. Contrlbution of volunteers Local residenls and representatives of community groups contribule on a voluntary basis to th6 management of the organisation through LM)Ih the Board of Trustees and in the delivery of semces. ACHIEVEMENT AND PERFORMANCE Charftable activities Services have continued lo be delivered in accordance wtih FundiThJ Agreements as for previous years. During 202312024 our trustees an(i staff have played a crucial role in continuing and improving the quality of our charilable activities. Board members and stsff work hard to help improve the quality of life for local peoye. St Peterfs Community Partnershlp funding: In 2023124 there were several grants awarded to the charity, erbling the running of 8pecffj projects. Grgenscape gTft aided £18,787 (2023.. £25.844) to the charity during the 2023124 financial year. Income has been diversified through room hire, training. family contact services and an onsite pre-school nursery to help the tharily become more sustainable. Page 3
ST PETER'S COMMUNITY PARTNERSHIP REPORT OF THE TRUSTEES (INCLUDING DIRECTORS, REPORT) for the Year Ended 30 September 2024 ACHIEVEMENT AND PERFORMANCE Charlty { LEAP Children. Famllios & Communities ) Activity 202312024 In 2023 12024 the Charity continued lo develop ifs established hub The LEAP Centre. lo maintain a vibrant, inclusive and enabling space where children, families and individuals feel safe, supported and empowered lo achieve more. The centre has continued lo flourish and our work is further embedded the local infraslruclure through 51renglhened partnership5 Wtih stabjtory and voluntary sector organisations. A key achievement has been the further development of a large community allotrnent. made possible via NCLF funding, to create another vibrant and thrNing hub. Key projects delivered between October 2023 and September 2024 indude. Child¢are, School Readlne5s and Early Leamlng Provislon Llttle Leaps PrSchOol Our Ofsted registered pre-school nursery provide5 40 places. The nursery offers a small. homely setting that can meet complex needs of local children. We were insWted by Ofsled in July 2022 and reiVed a rating of Good. This year, we have continued to build numbers of Childn and families accessing the provision, brlnging us once again, lo capacity. The majority of children allending the provision come from the local area and families access us via a word of mouth approach. We have seen a higher level of need in the nursery, sorne of this is allributed to the impact of Covid-19, where children were not able lo soGialise with others and did not have opportunity to develop essential social and communication skills. Staff continue to offer wellbeing support to families, working within local authority frameworks pertaining to early help and safeguarding. Famlly Contact Sarvlces As an enhanced NACCC accredited cenlre, tho Charity promdes family support through supervis8d and supported contact work after family breakdown and separation. This year we have seen a staggering increase in the numt*r of families using the service. We accepted referrals from Local Authorities, Solicitors and Cafcass alongside selF referral from families and numbers of referrals coritinued to rise this year. We maintained our enhanced accreditstion status with the National Association of Child Contact Cenlres ar)d awarded in April 2023. Our Saturday Supported Contact has also expande(I due to increased demand for supsxsrt. Parèntlng support and eduration for parents and children experienclng domestic abuse We ceiVed funding to deliver bespoke parenting courses which educate and empower parents lo recognise the impact of domestic abu9e on children's long- lenri Outcotnes. We ddivered parenting work lo both survivor and perpolralor parents, via Commissions from the Local Aulhorty. Impact of Covid-191 Cost of Llvlng Crfsis All pre-covid aclivity has been restored however, we recognise the long terni impact of the pandemic and are ever mindful of this. Demand for serVeS has increased significanlly folloving the pandetnic and the cost of INlng crisls. This year we have again seen more and more families struggling to eat and pay utility bills. We have supported families practically through budget advi. emergency provision, warm spa5 andl or referral to a local food bank. There has also been a higher need for us to provide emotional support this year, as poor mental wellbeing within our communities has been exac6rbaled, due lo the ¢risis. Page 4
ST PEtER'S COMMUNrrY PARTNERSHIP REPORT OFTHE TRUSTEES (INCLUDING DIRECTORS, REPORT) for the Year Ended 30 Sgptgmbgr 2024 BLOOM- Day care provlslon for aduFts with mild to modgrateloarnlng dlsabllltles During the year, BLOOM has continued to thrNe. The project provides therapeutic, horticultural sUPPOrt for adults with mild lo rnoderale leaming ¢Jisabililieg, based 8t our communty allotment5. The project ha5 attracted corporate support and small funding pols lo enhan¢& the allolmenl. This year has seen further embellishment lo the new woodshed, creating further opportunities for skill development alongside additional warmth and shelter for participants, particularly over the wnler months. We remain a Local Authority approved day care providor, fulfilling a key role in Tameside's Daycare Options Consortium. Community Gr¢¢n We entered the third year of our National Communrty Lottery funded project, Community Green. This year, we further establighed our community allotment and focused on the development of salellile sites across the locality. The salelliles provide further opportunitieg for communities lo be involved and benefit from nature. Support from eommunity and corporate volunteers was welcomed again. A regular weekly timetable of accessible green w8llbeing activity, is being accessed by the community. Grgon Rout¢s This year, we started a work ready programme for youNJ people not in employment, education or training via funding from WEA. The projecl is ex¢eling in rfs aims lo provlde skill development and increase the confidence of marginalised young people. St Poterfs Tradlng Partnershlp {Greenscap8) Ltd: During 2023124, Sl Peterfs Trading Partnership (Greenscape) Ltd.'s service has continued lo fulfil grounds maintenance contracts and environmental support to a range of cuslomers including h¢using associations, Local Aulhorilies. churches 2nd schools. We have continued lo provide training, skill development, work experience and employment opportunities for local people. Greenscape continues to work with people who are often furthest away from the job market through paid work and volunteering opportunities. Greenscape remains committed to working wlh (xjmmunty groups who wsh to en¢ourage play and wellbeing within their green spaces. We supported the community thmugh dean ups, praGtical tasks and advice to improvelmaintain community spaces. Covid -191 Cost of Living Crisis The Social Enterprise is operattng fully, post pandemic. However we have wnlinued to experience a reduction in requesls for work again this year, due to tho cost of living impact, where customers have had to prioritise their budgets and often take work in house. P&5
ST PER's COMMUNITh PARTNERSHIP REPORT OF THE TRUSTEES (INCLUDING DIRECTORS, REPORT) for the Yoar Ended 30 September 2024 FINANCIAL REVIEW Investment policy and objectlves The charity has the power to make any investment which the trustees wish. However with regard to liquidity requiromenls. the trustees have decided to keep any spare funds not required for immediate use in ark inter$st bearing account. Reserves pollcy and flnanclal review Sl Peleff s Community Partnership recognises that when (( is operating projects which are grant funded arid those commissioned by the Local Authority, il is responsible and accountable for public funds. It further recognises that it needs darrty and transparency in demonstrating how these funds are managed and in particular the level of funds that il judge5 appropriate lo hold in reserve. Sl Peter's Community Partnership has a Reserves Policy in place which slates that the appropriate level of reserves held should be around 250/D of the current yearfs forecast expenditure. in order lo malch the charity's present needs and commitments. This would equate to approximately £103,286. The serveS policy is reviewed annually and is deemed lo be relevant. with the levels appropriate for the current trading environment. Reserves are necessary to St Peterfs Partnership to provide: operating capital, to cover short term cashflow problems as the majority of fvndin9 is received in arrears., contingency funds to cover unexpecled costs and liabilities and short term funding lo cover possibl8 gaps in grant allocations- dev81opmenl funds lo enable St Pets Communtty Partnership to invest in pilot inlliallves or build internal capacity prior to extemal funding becoming available- and funds lo enable the organisallon to meet its likety outstanding obligations if circumstances arise where the trustees are obliged to wind up Ihe company. Restricted funds held al the end of each year are carried foNard for the future support of specific projects. For Ihg 202312024 year, these restricled funds are minimal in e(ent. As 8130 September 2024 the levd of free fvnds held by the charty was £220,96812023'. £214.0551. LOOKING TO 202412025 During 202412025 the Charity will continue to deliver much needed support to local children. vulnerable adults families and communities. We will look to extend and ernhan our delNery offer through new and continuation funding. We recognise our seryices and 5UPPOrt are more Cn121 than ever as local people struggle wllh the cost of living crisis and society continues to recover from the iMt of the pandemic. To be able lo conlinLJe to rèspond effsctively. we need to ensure our sustainabilty during Ihege challenging times. Therefure, the Charity will continue lo prioritlse and strengthen il's suslainabilily through robust leadership and decision maktng, diversrfied income streams, Workfor developmer)t, enhanced nelwork5, skill sharing and partnerships. We will f(Kus on securing funcling for our core running costs, to enable these steps towards suslainabilily, to lake us fonNard with some certainty and enable us lo continue a5 a beacon of hope within the community. Trading Subsldiary Greenscape will continue lo focus on developing it's business profile and aim to secure new contracts which maximise oppothnities to expand il's reach and remtt. We will conlinue lo St nglhen our trading arm, In ecoming a reliable and consistent income stream for the charty. We will also continue to develop BLOOM Allotsnents, through opportunitres to generate income Ihrough handmade crafts & produce, to encourage empowerment of adults experienung disadvantages. Payè 6
ST PEfER'S COMMUNITY PARTNERSHIP REPORT OF THE TRUSTEES {INCLUDING DIRECTORS, REPORT) ft>r the Ygar Ended 30 September 2024 STRUCTURE. GOVERNANCE AND MANAGEMENT Governlng document The charity is controlled by its goveming document, a dead of trust, and conslitules a IlmV(ed ¢ompany, Ilmiled by guarantee, as define(£ by the Companies Act 2006. st Pelerfs Community Partnership is a Company limited by guarantee incorporated on 18 March 2003, and registered as a charity on 2 October 2003. The charity vlas eslablished under a Memorandum of Association which specified the objects and powers of the charity. and il is govemed by its Articles of Assoall0n dated 2 December 2002. Trustees The Iruslees, who are dlreclors for the purpose of company law and trustees for the wrpose of charfty law, who served during the year and up to the date of this reporL are set out on page 1. Organlsatlonal structur¢ Sl Pelerfs Community Partnership is a registered charty and a company limited by guarantee, and operates under Memwndum and Articles of Association approved by the Charity Commission. The Board of Trust865 of St Pelerfs Community Partnership eA)nsist of up t() 12 reF)resent8lNes who are local residents or from Iwal community groups or local agencies operating In the area. One third of the Iruslees retire each ygar and sland for re-dection. The Irustees have the power to COllOPt associate board members, observers and to s81 up scOmMitteeS and task groups. The existing board tllembers protM)se and approve new Irusl8es. Decision maklng The Iruslees manage the charity. The full Board of Trustee5 MtS a minimum of 4 times a year, including general meetings. The full board is mainly concemed wf(h policy matters and the strategic direction of the organisation. If important matters arise in belween scheduled meetings. a single issue meeting is arranged. Alternatively, the Chief Executive Officer arKI the Board of Trustees communicate via email and telephone in order to reach a decision. This year, the TNstee Board met as timetabled. Th8 Chief Officer has delegated responsibility for day to day management (rfthe charity, as agreed by the Board. Induction and training of ngw tTUStaes New trustees are provided wlh an induction programme which indudes a visit to the premise5 managed by the charity, an initial meeting wlh the Chtef Executive Offer and Chair of Trust5 and an opportunity to meet the staff. The Iruslees are encouraged to attend and participate in appropriate training activities that wll help them in their role. The charity recruits new board members primarily through the I(al community neOrk in order to ensure that the organisalion maintains its integrity as a community-led Development Trust. A skills analysis is carried out annually in order to identify gaps that may have arisen and these may b8 filleé. where appropriate, through a targeted rrUItment process. One new Trustee has been recnjiled this year and one Trustee has retirod. Page T
ST PETER'S COMMUNITY PARTNERSHIP REPORT OF THE TRUSTEES (INCLUDING DIRECTORS, REPORT) for the Ygar End 30 Soptember 2024 Trust8as' rasponsibilitios in ralation to th8 financial statements Company and charity law require the tsleeS to prepare financial statements for each financial year which give a true and fair view ofthe slate of affairs ofthe group and charity and the incoming resources and application of resources, including the net income or expendrture, of the group for the year. In preparing those financial statements the tnjslees are required lo- seleGt suitable accounting policies and then apply them (x)nsistently- make sound judgements arKI estimates that are reasonable and prudent.. stale whether applicable a(xounting standard5 have been followed, subjecl lo any material departUTe5 disdosed arKI explained in the financial slateTnenls,' and prepare the financial statements on the going conrn basis, unless tt is inappropriate lo presume that the charity will continue in operation The trustees have overall resF)onsibility for ensuring that the tharty has appropriate systems of control. financial arKI otherwise. They are also respons1te for maintaining proper accounting re¢ords. which disdose with reasonable accuracy al any lime the finanryal positiov of the group and charfly, and which enable them lo ensure that the financial statements comply wth the Companies Act 2006. They are also responsible for safeguardingthe assets of Ihecharilable company and hence for taking reasonable steps for Ihe prevenllon and detection of fraud and other irregularities. This report has been prepared in accordan¢e with the spe¢id provisions of Part 15 of the Companies Act 2006 relaling to small companies. Approved by the board on 29 January 2025 and signed on its behalf by erman Chair Pagg 8
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST PETER'S COMMUNtrY PARTNERSHIP I report lo th$ charity Iruslees on my examination of the accourtrts of th8 company for the year ended 30 September 2024, which are sel oul on pages len to twenty four. Rgsponslbllltles and basls of roport As the charlS trustees of the company (and also its directors for the purposes of company law) you ar6 responsible for th8 preparation of the accounts in accordance with the requirements of the Companies Attt 20061'lhe 2006 Acl'l. Having satisfied rnyse that the accounts of the company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charlty's accounts as carried out under sectian 145 of the Charities Act 2011 (the .2011 Acl'l. In ¢arrying OLrt my 6xaminalion I have followed the Directions given by Charity Commission under section 14515Xbl of Ihg 2011 Act. Indopgndgnt gxamlner's rgport sin the companvs gross income exceeded £250,000 your examiner must be a member of a body Ilsted in section 145 of the 2011 Act. I confimi that l am qualffied to undertake the examination because l am a member of ICAEW, which is one of the listed bodies. I have completed rny examination. I confirm that no matters have come to my attention in connection with the examinalion giving me cause to bdieve.. 11 } accounliro records were not kept in respect of the company as required by section 386 of the 2006 Act. or (21 the accounts do not accord with those accounting records.. or (31 the account3 do not (x)mply with the accounting reqLJirements of section 396 of the 2006 Act other than any requirement that the accA>unls give a 'true and fairf view which is nol a matter considered as parl of an independent examination- or 14) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended practice for accounting and reporting by charities lapplicable lo charities preparing their aUnIS in accordance wth the Financial RepcNffjng Standard applicable in the UK and Republic of Ireland IFRS 1021]. I have no concerns and have come across no other matters in connection with the 8xaminalion lo which attention should be drawn in Ihis report in order to enable a proper understanding of the accounts to be reached, David Evans FCA ICAEW Moss & Williamson Limited Booth Street Chambers Booth Street Ashlon-under-Lyn¢ Lancashire OL6 7LQ 29 January 2025 Page 9
ST PETER'S COMMUNITY PARTNERSHIP CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING A CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT) for tho Year Ended 30 September 2024 2024 Unrestrlcted Rostrided Total funds funds funds 2023 Total Funds Notes INCOME FROM Donations and16gacies Charitablg activiti¢s Incoming resources Other trading actlvltle8 Commercial trading operations 227,379 227.379 142,278 215,599 215.599 1,684 289,364 289.364 300,760 Total Income $04,963 227.379 732,342 639,722 EXPENDrruRE ON Costs of raising funds Commercial trading operadons Charitable actlvltios Outgoing resources 213,449 213,449 238,847 240,110 200,792 372,151 Total Expendllurg 453,559 200,7W2 654,351 610,998 NET INCOMEIIEXPENDrruRE} 51A04 26,587 77.991 28,724 Transfers between funds 17 7,507 Net mov8mont in fund8 58,911 19,080 28,724 RECONCILIATION OF FUNDS Total funds brought fonvard 429.179 50.310 479,489 450,765 TOTAL FUNDS CARRIED FORWARD 69.390 557,480 479,489 CONTINUING OPERATIONS All Irlme and expenditure has arisen from continuing activities. The notes form part of these finanixal slalemenls PaJ610
ST PETER'S COMMUNITY PARTNERSHIP CONSOLIDATED BALANCE SHE {REGISTERED NUMBER 04700602) At 30 September 2024 Charlty 2024 Charity 2023 Group 2024 Group 2023 Notes FIXED ASSETS Tangibla assets 11 143,787 145,498 159,565 166,467 CURRENT ASSETS Deblors Cash al bank and in hand 12 33,393 27471M 41,451 257,843 73,509 381,787 47,108 337,727 308.097 455,296 384,835 CREDITORS Amounts falling due within one year 14 {42.520) {46,9751 {47,075) (52,1901 NET CURRENT ASSETS 265,577 252.319 408,221 332,645 TOTAL ASSETS LESS CURRENT LIABILIMES 409,364 397,817 567.786 499,112 CREDORs Amounts falling due after more than one y8ar 15 (10,306) (19.623) (10.3001 {19,6231 NET ASSErs 399.058 378,194 479,489 UNRESTRICTED FUNDS General Non-charilable trading funds Designated 17 17 17 220,968 214.055 158,422 220,968 108,700 214.055 101.295 113,829 108,700 113,829 329.668 327.884 488,090 429,179 RESTRICTED FUNDS 17 69.390 50,310 .390 50,310 TOTAL FUNDS 399.058 378,194 557.480 479,489 The notes form part of these financial stalements Page 11 continued...
ST PETER'S COMMUNrrY PARTNERSHIP CONSOLIDATED BALANCE SHEET- CONTINUED At 30 September 2024 The charitable company is entided to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024. The members have not requlred the charitable company to obtain an audit of ils financial statements for the year ended 30 September 2024 in accordance wtth Section 476 of the Companie5 Act 2006. The trustees acknoedge Iheir responsibilities for lal ensuring that the charitable company keeps accounting re(x)rdg that comply with Se¢llons 386 and 387 of the Companies Act 2006 and Ibl preparing finanaal 51alements which gNe a true and fair v¥ of the state of affairs of the charltable company as al the end of each finarrial year and of its surplus or deficil for each financial year in accordan with the requirements of Sections 394 and 395 and whh otheiSe comply with the requirements of the Cornpanies Act 2006 relating to finaal statements, so far as applicable lo the charitable cornpany. The financial Statements have been prepared in accordance with the provisions of Part 15 of Ihe Companie5 AGt 2006 relating to small companies. The financial statements were approved by the Board of Trustees on 29 January 2025 and were signed on its behalf by, J Bowem)an Chalr The noles foryn part of these financial slatements Page 12
ST PETER'S COMMUNifi PARThIERSHIP CONSOLIDATED CASH FLOW STATEMENT for the Year Ended 30 September 2024 2024 2023 Notes Cash flows from operaling aGtivities Cash gerwaled from operations 49.703 34.612 Nel cash (used Inllprovided by operating activities 49.703 34.612 Cash flows from invesllng activities Purchaso of tangible fixed assets 25 7451 Nel cash provided byl(used In) investing actNities Change In cash and cash oqulvalonts In the reportlng period Cash and cash equivalents at th beglnnlng of the reporting parlod 44,060 8,867 337,727 328,860 Cash and cash fquivalents atthe end of th• reporting perlod 381,787 337.727 RECONCILIATION OF NET (EXPENDrruRE}nNCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 NEt lexpendlture)fincomg for thé réportlng period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges DecrÈasellincreasel in debtors Inease1(deCreasel in creditors 77,991 28,724 12,545 126,401) 9.940 6,264 10,316 Net cash {used Inyprovlded by operatlons 49,703 34,612 ANALYSIS OF CHANGES IN FUNDS At1.10.23 Cash flow At 30.9.24 Net cash Cash at bank and in hand 337,727 44.060 381,787 Total 337.727 44,060 381,787 The notes form part of these financial statemgnls Page 13
ST PETER'S COMMUNrrY PARTNERSHIP NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS for the Ygar Ended 30 Sept¢mb¢r 2024 ACCOUNTING POLICIES Basls of preparing the financial Statements The financial statements of the charitable company. which a public benefit entity under FRS 102, have been prepared in aCCordar8 with the Charities SORP (FRS 1021 'Accounting and Reporting by Charities., Slalemenl of Recommended Practice applble lo charities preparing their accounis in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 102} leffeclive 1 January 2019),, Financial Reporting Standard 102 The Financial Rgporling Standard applicable in the UK ard Republic of Ireland., the Companies Act 2006 and the Charities Act 2011. The financial statements have begn prepared urmler the historical LX)St convention. The presentation currency of the financial slalements is the Pound Sterling (£). Going concom Having r8viewgd the current working capital position. the fe¢as1 tradiw and capital comrnilment spend, the directors believe that the are no apparent reason5 that the charty will not continue lo operate for the fores8eable future and as such the financial Statements have been prepared on the basis that St Pg18¢s Community Partnership is and wll cA)ntinue lo be a golng concem. Group flnanolal 5tat8rnents These financial sialements consolidate the results of the charltable company and 115 wholly-owned subsidiary Sl Peterfs Trading Partnership IGreenscape} Limiled on a line by line basis. A separate slalemenl of financial activities and income and expenditur8 accountfor the charitable company are rt presented becaLtse the charitable company has takef7 advantage of the exomptions afforéed by section 408 of the Companies Act. Incoma Voluntary income including donalK)ns, grfts and grants that provide core funding or are of a general nature are recognised where there is entiuemenl. certainty of feceipl and the amount can b8 measured with sufficient reliability. When donors specfy that donations and grants given lo the charity musl be sed in future accounting perds. the income is deferred until those periods. When donors impose conditions which have lo be fulfilled before the charity becomes entitled to use Such income, the income is defeed until the pre-conditions for use have been mel. Income from commercial trading activities is recognised as earned (as the related gwds and services are provTrdedl. Income received from the sale of goods and ServIS is recognised in the financial statements in the period in which the goods are sold or the service provided. Revenue grants are credited to the Statement of Financial Activitie5 when the charity is entitled lo them. Investment income is recogniseé on a receivable basis. The value of servi3 provided by volunteers is not incorporated into these financial statements. Further details of the contribution made by volunteers can be found in the trustees, annual report. Expendlture Resources expended are accounted for on an accruals basis and have been classffied under headings that aggfegale all costs relating lo that category. WheTr Costs cannot be directly allribut8d lo particular headings they have been allocated to activities on a basis ¢onsistenl with the use of the resources. Costs of generating fur$ are those incurred in trading activities that raise funds. Grants payable are charged in the peri¢)d when the offer is conveyed to the recipient. Projecl Costs include expenditure on irect costs and support cost5 Telating to these actwitses. Support costs a those incurred directly in support of expendilure on the objects of the charty and have been allocated to activity cost calewries on a basis consistent with the use of resources. Tanglble flx8d assets Depreciation is provided al the following annual rates in order to write off each asset over ils estimated useful life. Freghold property Plant and machinery Fixtures and fittings Sports equipment Building Components - 2% on cost - 250/a Oll C05t - 20 /v on cA)st - 20 10 on cost -10% on cost Pwje 14
ST pEfER'S COMMUNITY PARThIERSHIP NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS for th8 Yoar Endgd 3Q S&ptember 2024 ACCOUNTING POLICIES- continued Ta10n The charity is exempt from (x)TFM)ration tax on its charitable actNilies. Fund accountlng General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherar)ce ofthe general objects of the charity, and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set asKle by the trustees for particular purposes. The aim and use of each designated fund is set out in the FK)les to the financial statements. Restricted funds are funds which are to be used in accordance with specffic restrictions imposed by donors, or which have been raised by the tharity for particular purposes. Expenditure which meets these criteria is allocated to the fund. The cost of raislng and 3dministering such funds is charged against the specifi¢ fund. The aim and use of each restrsoted fvr 15 sel out in the notes to the financial Statements. D9btors Trade and other debtors are recognised at the settlemenl amount due after any Irade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Ca$h at bank and in hand Cash al bank and cash in hand indudes ¢ash and short lerm highly liquid investments with a short malurlty of three months or less from the date (rf acquis0 or opening of the deposit or similar account. Credllors and provlslons Creditors and provisions are recognised Wre the charity has a present obligation sUlting from a past ever)t that 11 probably result in the transfer of funds to a third paty and Ihe amount due lo settle the obligation can be measured or estim81ed reliably. Creditors and provisions are normally recognised al their settlement amount after allowing for any trade discounts due. Flnanelal instruments The charity only has financial assets and financial liabilities of a knnd Ihal qualify as basic financial Instruments. Basic financial inslnjmenls are initially re(x)gni8ed al tr8nsaclKJn value and subsequenlly measured at their settlement value vlith the exception of bank loans which are subsequenuy measured al amortised cost using the effective interest methtsj. Hlro purchase and leaslng eommltments Rent21s paid under opefaling leases are charged to the Statement of Financial A¢tivilies on a slraighl line basis over the periad of Ihe lease. Penslon costs and other post-retirement beneffts The ¢harrtate company operates a defined tributIon pension sch6m&. Conlribthiorts payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period lo which they relalg. LEGAL STATUS OF THE CHARrrY The charity is a company limited by guarantee and has no share capital and was incorporated in England & Wales. The liability of each member in the event of winding-up is limited lo £1. Pagg 15
ST PETER'S COMMUNrrY PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for the Year Ended 30 September 2024 INCOME DONATIONS AND LEGACIES 2024 2023 Restrictèd funds TMBC- Daisy Chain Community Fund - Allotment GMEFILancashre Wilélrfe- Clyde House garden Ministry of Justice WEA- Green Routes TMBC- CaTing Dads SUEZ- Clyde House Refijrb Bolton CVS- Viotence reduction The Christie- People affe¢led by Cancer Action Together- Best start lo life HAF- Fuel for Fun Other 16,060 75,270 12,600 75,764 31,314 6,500 28,537 23,000 22,354 15,000 14,738 7,349 4,000 21,071 6,200 9,900 227.379 142,278 INCOME FROM OTHER TRADING OPERATIONS The charitable company owns a trading subsidiary.. St Peter's TradirvJ Partnership (Greenscape). The company is incorporated in the UK and is lim(ced by guarantee. A summary of the trading results 15 $8t out below.. Subsldlary 2024 Subsidiary 2023 Turnover Cost of sale5 and administration costs Govemance costs 289,364 {212,474) 975 300,760 {237,8721 975 Ngt Profit 75.915 61,913 Amount gift aided to the charity Corporation tax {18,787) 125,844) Surplus for the financial year 36,U69 The assets and liabilities of the subsidiaries were Fixed as5etS Current assets Current liabilit 1S,778 166,822 24,178 20,969 113,541 33,215 Totd ngt liabilitigs 158.422 101,295 Aggregate share capital and reserves 158.422 101.295 Page 16
ST PETER'S COMMUNITY PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 September 2024 CHARITABLE ACTIVITIES COSTS 2024 2023 Project costs Support costs 333,124 107,778 277,690 94,461 440.902 372,151 ANALYSIS OF TOTAL RESOURES EXPENDED Prol•ct Support costs Group Projgct costs Staff costs Office cost5 Depreciation AudÈt, accourntancy and tsx 122,727 407.228 122,727 456,oe8 59.546 12,545 3,465 48,840 59,546 12.545 529,955 124,396 654 351 Audit, accountancy and lax indudes an a(la1 for the independent examination fee of £2,075 (2023- £2,075). NET INCOMEI{EXPENDITURE) Nel inMmel(eXpendituj is stated after Chargin{credItingl'. 2024 2023 Depreciation - owned asset5 Hire of plant and machinery 12.545 2.726 9,940 2,641 TRUSTEES. REMUNERATION AND BENEFs There wefe no Iruslees. remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023. Trustee5' expenses There were no trustees. expenses paid for the year ended 30 September 2024 nor for the year ended 30 Seplernber 2023. Page 17
ST PETER'S COMMUNITY PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for the Year Ended 30 September 2024 STAFF COSTS 2024 2D23 Wages and salaries Social security costs other p8nsion costs 424,997 25,796 5.275 419,155 25,567 4,041 456,068 448,763 The average monthly number of employees during the year was as follows.. 2024 10 2023 10 Projects Support Traéing 18 No employees received emolumenls in excess of £60,1. 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Rostrictod Total fijnds fund5 INCOME FROM Donations and legacies 142,278 142.278 Charltable actlvilies Incoming resources 196,684 196.684 Commercial trading operations 300.760 300,760 Total 497,444 142,278 63g,722 EXPENDITURE ON Gommercial trading operation5 Charitable aGtivitigS Outgoing re50ur 238,847 238,847 226,575 145,576 372151 Total 465.422 145576 610,998 NET INCOMEI(EXPENDITURE) 32,022 {3,298) 28,724 TransfBrs betwe&n funds 18,581 18,581) Net movement In funds 50,603 (21.8791 28,724 RECONCILIATION OF FUNDS Total funds brought forard 378,576 72,189 450,765 TOTAL FUNDS CARRIED FORWARD 429.179 50.310 479,489 Page 18
ST PETER'S COMMUNiff PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 Septombor 2024 11. TANGIBLE FIXED ASSETS Freohold Plant and Fixtur9s and proporty machingry fittings COST At 1 October 2023 Aéditions 174,926 11,379 24,856 AI 30 September 2024 174.926 13.602 24.856 DEPRECIATION At 1 October 2023 Charge for year 32,142 3A98 5,283 22,097 1.649 Al 30 September 2024 35,640 NET BOOK VALUE At 30 September 2024 139,286 5,513 1,110 At 30 September 2023 142.784 6,096 2,759 Motor Bullding v8hlcles Component Totals COST Al 1 October 2023 Additions 29,250 240,411 At 30 September 2024 29.250 3,420 246,054 DEPRECIATION At 1 October 2023 Charge for year 14,422 73.944 12.545 29 AI 30 September 2024 18,985 8&489 NET BOOK VALUE At 30 September 2024 10,265 AI 30 September 2023 14,828 166,467 Page 19
ST PETER'S COMMUNITY PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Ygar Endgd 30 September 2024 12. DEBTORS: AMOUNTS FALUNG DUE wrrHIN ONE YEAR Charity 2024 Charity 2023 Group 2024 Group 2023 Trade debtors Prepayments Amounts owed by Group Undertakn'ng 9.278 4,492 9.353 4.098 28,000 63.737 9,772 34,241 12,867 33.393 41.451 47,108 13. CURRENT ASSET INVESTMENTS Investment In subsldlary The charity has the following wholly owned trading subsidhqry which is incorporated in the Unlted Kingdom.. Sl Peter's Trading Partnership (Greenscape) Limited (Registered Company Number 06393165) 15 the trading arm of Sl Peter's Community Partnership and is a Evofessional gardening and maintenance business which contributes its surplus income lo the development and sustainability of all charitable activities deSivered by the organisalion. A5 parl of ils social objectives relalNe to th6 charlty, Greenscape provides opportunities for local people to in(xea5e theirwork read1rS and employabllity prospects by developing skills and knowledge in horticulture, gardening, grounds mainlenance, heallh and safety. The projecl particularfy supports people with a leaming disabiltiy or long term health Issue by helping them to gain skills, nfi(jenc0 and improve(I wellbeing through purpos8ful exporlences. The profrt and loss account for the year ended 30 September 2024 is as follows: 2024 2023 Turnover Operating costs 289,364 300,760 {232,236} 1264,6911 Operating profit 57,128 36,069 Taxallon Retained in St Pelels TradiTrJ Partnership (Greenscape} Limtted 57,128 36,069 The assets and liabilities of St Pe16r's Trading Partnership (Greenscape) Limited at 30 September 2024 were.. 2024 Fixed assets Current assets Creditors,. amounts falling due within one year 15,778 166,822 124,178) Total net assets 158.422 Aggregate share of cap(tal and reserves 158,422 Page 20
ST PETER'S COMMUNrrY PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 September 2024 14. CREDITORS: AMOUNTS FALUNG DUE wrrHIN ONE YEAR Charity 2024 Charity 2023 Group 2024 Group 2023 Bank loans and overdrafts (see note 16) Trade creditors VAT Other creditors Accrued expenses 9.317 18,908 7.562 3.657 3,076 8,377 22,927 9,868 2,821 2,982 9.317 19,652 9,571 4,355 8,377 24,691 9,868 3,115 42.520 46.975 47,075 52,190 15. CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR Charlty 2024 Charity 2023 Group 2024 Group 2023 Bank loans (see note 161 10.306 19,623 16. LOANS An analysis of the maturty of loans is given below. Charrty 2024 Charity 2023 Group 2024 Group 2023 Amounts falling due within one y8ar on demand.. Bank102ns 9.317 8,377 9,317 8,377 AmoLtnts falling beeen one and hvo year5". Bank loans- 1-2 years 10.306 9,317 10,306 9,317 Amounts falling due between tsvo and five years: Bank108n5 2-5 years 10.306 10,306 The loan is repayable in equal instalmenls over 3 years commencing 12 months from the date of the draw down. The interest rale applicable to the loan is 2% per annum. Page 21
ST PETER'S COMMUNrrY PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 Septembor 2024 17. MOVEMENT IN FUNDS Transfers botwoen funds movgment in funds At 1.10.23 At 30.9.24 Unr68trlcted funds General fund Trading subsidiary Deslgnated funds Fixed asset fund 214,055 101,294 124,5111 75.915 31,424 {18,7871 220,968 158,422 113,830 <5,1301 108,700 Restrlcted funds National Lottery Community Fund - RC North Wesl Region- Allolmenl Project GMEFILancashire Wildlrfe- Garden MCH Guardian Society- LGW Tesco- Volunteer celebration TMBC- Daisy Chain Action Together- Best Start to Lrfe NACCC - Supported Contact TMBC- Caring Dads Diversity Matters- Domestic Alse Th8 Christie- P80ple affected by Can(%r Action Together- Guardian Angels SUEZ - Clyde House Refurbishment Bolton CVS- Violence reduction WEA- Green Routes Action Together- Volunteer cdebralion TMBC - Resilient Communities Active Tameside - HAF- Fuel for Fun Dorhalions 22,719 (4,600) 18,119 25,576 1.515 {22,0501 {1.5151 {500} 2.760 3.706 (3,5261 12,760) 3,706 (7) 11,673 11,673 7.559 637 7.559 8,289 15,629 500 33 1,179 8,289 15,829 500 133) (1,1791 21 3,278 50,310 26,587 17,507) 69.390 TOTAL FUNDS 479.489 77.991 557 480 Page 22
ST PEfER'S COMMUNtrY PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for th8 Year Ended 30 Saptamber 2024 17. MOVEMENT IN FUNDS- contlnued Nel movernent in funds, included in the above are as follows.. Incomlng Regources resources expended Movem8nt in funds Unrestricted funds General fund Trading subsidiary Dgsignated funds Fixed asset fund 215.599 289.364 1240.110) (213,449) {24,511} 75,915 Restricted funds National Lottery Community Fund- RC North West Region Ajlolmenl Project GMEFILancashire Wildlif9- Gard8n NACCC- Supported Contact Tesco- Volunteer celebratson TMBC- Daisy Chain Action Together- Best Start to Lrfe NACCC- Supporled Contact TMBC- Caring dads Diversity Matters- Domestic Abuse The Christie- People affected by CarK Action Together- Guardian Angels SUEZ- Ctyde House refurbishment Bolton CVS- violen reduction WEA- Green Routes Action Together- Vdunteer celebration TMBC- Resilient Communities Active Tameside - HAF- Fuel for Fun Donations 75.270 (79,870) (4,6001 3.480 (25.530) 11,5151 15001 (13,300) (3,643) (2,493) {11,3271 (2,9501 (7,1791 13631 {22,3541 16.7111 {12.9081 {22,0501 11,5151 (5001 2.760 3,706 16.060 2.500 23.000 2.950 14.738 1.000 22.354 15.000 28.537 500 2,000 4,000 8.641 11,673 7,559 637 8.289 15,629 500 33 1,179 3,280 (1,967) {2.821} 5.361) 22T,379 {200,792) 26.587 TOTAL FUNDS 732,342 654.351) 77,991 Page 23
ST PETER'S COMMUNifi PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for tha Year Ended 30 September 2024 17. MOVEMENT IN FUNDS- contlnu8d Descrlptlon, nature and purpose of funds Unrestrlcted funds Deslgnated Fixed Asset Fund.. rA)mprises those funds that are not free fund5 and represents the net book value of the charty's tangible fixed assets and inveslment propety less bOowingS thereon. Restrlcted funds Communlty Fund - Green spa Projgct: funding to develop Dukinfield allotment and other green spaces GMEFILancashlre Wlldlrfe- Clydg Housg Garden.. funding lo eate a community wellbeing garden al the LEAP Cenlre. NACCC - Supported Cont¥t: fvnding to a5sisI in the provisK)n of supported contact seNice8 to Ghildren and families Groundwork l Te8ce- Celebration Event: fvnding to plan an event in recognition of th8 volunteer8 TMBC - Dalsy Chaln: fundlng lo support Daisy Chain project {Domestic violence) Action Together- Best Start to Life: funding to provide to provlde nature based sessions which promot8 peri-natal infant mental heallh and wellbeing TMBC - Caring dads: fLbnding lo deliver targeted programme of work. lo dads who have causod ham lo others Divarsity Matters- Domèstle Abu$¢ Cournes: funding lo delivor targeted awareness work to South Asian women Tha Christie- People affected by Cancer: fvnding to develop a therapeutic gardening group for people affecled by c2ncer Actlon Together- Guardlan Angel$: furlg lo support grandparen15 who provide full time care to their gral¢hIldren through a Special Guardianship Order SUEZ - Clyde House rthiTbishment.' funding to provide rwi flooring throughout and exl8rior doors at Clyde House Bolton CVS- Vlolènco reduction: funding fijnding lo provide tsrgeled support lo children experiencing Violen and l or trauma Work8rs Educational Assoclatlon- Green Routes: fvnding to engage and empower marginalised young people. through wcffk readiness skills and improved confKJenc8 Action Togethgr- Celebratlon Evenl: funding lo plan an event in recognition of the volunteers TMBC- Resilient Communitles.. fundirKJ to enhance shelter spaces at BLOOM allotments, supporting peop18 with a learning disabilty Active Tameside- HAF fuel for fun: Funding to deliver a 4 week school holiday dub for local children Donations.. donation towards Lii¢le Green Wellies project, toys & games to support children. Nursery garden & Bloom Allotment lo provide resources Page 25
ST PETER'S COMMUNITY PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 September 2024 18. LEASING AGREEIAENTS Minirnum18ase payments under non-cancellable operating leases fall due as follows.. 2024 2023 Within one year Between one and five years 2,456 799 3,447 3,255 19. RELATED PARTY DISCLOSURES There were no related party transactlons for the year ended 30 September 2024. Page 25