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2021-07-31-accounts

Contents ofthe Financial Statements
forthe Year Ended 31July 2021
Page
Reference and Administrative
Details
Report oftheTrustees 2 to 5
Independent
Examiner's
Report
Statement of Financial Activities
Balance Sheet 8 to 9
Cash Flow Statement 10
Notes to the Cash Flow Statement
Notes to the Financial Statements 12 to 20
Detailed Statement of Financial Activities 21 to 22
The Childcare And Community
Centres,		 The Childcare And Community
Centres,		 The Childcare And Community
Centres,		 The Childcare And Community
Centres,		 The Childcare And Community
Centres,
Ashton And District
Reference and Administrative Details
for the Year Ended 31July 2021
TRUSTEES R Bradley Company Director
Mrs W Burns Tutor (Retired)
Ms A Clarke Retired (appointed 25.11.20)
WToget Accountant (Retired)
G Urwin Consultant Engineer
COMPANY SECRETARY Ms 5Benson
REGISTERED OFFICE Childcare
And Community		 Centre
Hilton St
Ashton-In-Makerfield
Wigan
WN48PD
REGISTERED COMPANY NUMBER 05262454 (England and Wales)
REGISTERED CHARITY NUMBER 1107779
INDEPENDENT EXAMINER Carter Collins & Myer Limited
Chichester
House
2 Chichester Street
Rochdale
Lancashire
OL162AX
BANKERS The Co-operative Bank Pic
PO Box250
Skelmersdale
WNB 6WT
SOLICITORS Alker, Ball, Healds Solicitors
Sovereign Business Park
A1Sovereign
Business Park
Kingscroft Court
Wigan
WN1 3AP
ADVISERS Carter Collins and Myer
Chichester House
2Chichester St
Rochdale
OL16 2AX

for the Year Ended 31)u)F20 21
31.7.21 31.7.20
Unrestricted Restricted Total Total
Notes fund
E		 funds
6		 fundsf funds
E
INCOME AND ENDOWMENTS FROM
Donations and legacies 60,000 60,000 25,000
Charitable
activities
Charitable
Activities		 467,660 30,512 498,172 534,081
Other trading activities 31,533 31,533 31,418
Investment
income
Other income		 369 369 2,291
11,863
Total 559,562 30,512 590,074 604,653
EXPENDITURE ON
Raising funds
Raising donations
and legacies		 219 219 1,752
219 219 1,752
Charitable
activities		 7
Charitable
Activities		 641,109 24,527 665,636 634,986
Total 641,328 24,527 665,855 636,738
NET INCOME/(EXPENDITURE) (81,766) 5,985 (75,781) (32,085)
RECONCILIATION
OFFUNDS
Total funds brought
forward		 1,328,677 4,310 1,332,987 1,365,072
TOTAL FUNDS CARRIED FORWARD 1,246,911 10,295 1,257,206 1,332,987

31.7.21 31.7.20
Unrestricted Restricted Total Total
fund funds funds funds
Notes E E E E
FIXEDASSETS
Tangible assets 13 491,221 491,509 709,496
Investments 14 294,641 294,641 90,343
785,862 288 786,150 799,839
CURRENT ASSETS
Debtors 15 67,891 67,891 213,196
Cash at bank and in hand 427,421 10,007 437,428 352,266
495,312 10,007 505,319 565,462
CREDITORS
Amounts
falling		 due within one year 16 (34,263) (34,263) (32,314)
NET CURRENT ASSETS 461,049 10,007 471,056 533,148
TOTAL ASSETSLESS CURRENT LIABILITIES 1,246,911 10,295 1,257,206 1,332,987
NET ASSETS 1,246,911 10,295 1,257,206 1,332,987
FUNDS 17
Unrestricted
funds:
General fund 1,246,911 1,328,677
Restricted funds:
DFC Grant - Dia mond Grou p 462
Dementia
Friendly		 109 109
Main Grant 6,425
DFCSit be Fit 352 352
DFC Tea Dance 48 48
DFC Shared Reading 462 372
DFC Code Club 780 780
Co-op Funding 2 1,452
GMCVO Pram Club 735
Asda Grants 358
DFC Community Recovery 306
Covid National Lottery 1
Coop Funding Photowalks 1,452
10,295 4,310
TOTALFUNDS 1,257,206 1,332,987

Cash Flow St
forthe Year Ended		 atement
31July 2021
31.7.21 31.7.20
Notes 6 6
Cash flows from operating activities
Cash generated
from operations		 135,679 (200,016)
Net cash provided
by/(used		 in) operating activities 135,679 (200,016)
Cash flows from investing activities
Purchase oftangible fixed assets (1,562) (6,016)
Purchase offixed asset investments (204,298) (90,343)
Sale oftangible fixed assets 154,976 58,844
Interest received 369 2,291
Net cash used
in investing		 activities (50,515) (35,224)
Cash flows from financing activities
(2)
Net cash (used in)/provided by financing activities (2)
Change in cash and cash equivalents in the
reporting
period		 85,162 (235,237)
Cash and cash equivalents atthe beginning of
the reporting
period		 352,266 587,503
Cash and cash equivalents at the end of the
reporting
period		 437,428 352,266

Notes tothe
forthe Year		 Notes tothe
forthe Year		 Notes tothe
forthe Year		 Cash Flow Statement
Ended 31July 2021		 Cash Flow Statement
Ended 31July 2021
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.7.21 31.7.20
E E
Net expenditure forthe reporting period (asper the Statement ofFinancial
Activities)
Adjustments
for:		 (75,781) (32,085)
Depreciation
charges
Lass/(profit)
on disposal offixed assets
interest received
Decrease/(increase)
in debtors
Increase/(decrease)
in creditors		 23,236
41,339
(369)
145,305
1,949		 30,283
(11,863)
(2,291)
(180,722)
(3,338)
Net cash provided by/(used in) operations 135,679 (200,016)
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.8.20 Cash flow At31.7.21
E E E
Net cash
Cash at bank
and in hand 352,266 (352,259) 437,428
352,266 (352,259) 437,428
Total 352,266 (352,259) 437,428

DONATIONS AND LEGACIES AND LEGACIES
31.7.21 31.7.20
E E
Donations 60,000
Grants 25,000
60,000 25,000
Grants received, included in the above, are as follows:
31.7.21 31.7.20
f E
Other grants 25,000

for for for for the Year Ended 3 1July 2021
OTHER TRADING ACllVITIES
31.7.21 31.7.20
6 6
Fundraising events 695 985
Attendance Takings 591
Dancing 836 376
Empty Homes Rent 4,422 4,423
Rental Income 5,670 5,670
Room Hire 1,488 14,298
Other Income 18,422 5,075
31,533 31,418
INVESTMENT INCOME
31.7.21 31.7.20
E E
Deposit account interest 369 2,291
INCOME FROM CHARITABLE ACTIVITIES
31.7.21 31.7.20
Activity E E
Health
and		 Fitness Charitable Activities 182 372
Holiday Club Charitable Activities 590 830
Ladies Association Charitable Activities 91
Membership Fees Charitable Activities 22
Grants Charitable Activities 63,216 64,556
Nursery Charitable Activities 433,530 460,552
Swimming Chantable Activities 654 1,188
TIS Funding Charitable Activities 6,470
498,172 534,081
RAISING DONATIONS AND LEGACIES
31.7.21 31.7.20
E E
Advertising and PR 219 1,661
Fundraising 91
219 1,752
CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 8) Totals
E E 6
Chantable
Activities		 588,042 77,594 665,636

STAFF COSTS
31.7.21 31.7.20
E E
Wages and salaries 517,712 510,779
517,712 510,779
The average monthly number ofemployees during the year was as follows:
31.7.21 31.7.20
Admin 6 6
Nursery
and young people care		 22 22
28 28
No employees
received emoluments		 in excess ofE60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Tota
I
fund funds funds
E E E
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 25,000 25,000
Charitable
activities
Charitable
Activities		 469,525 64,556 534,081
Other trading
activities		 30,426 992 31,418
Investment
income		 2,291 2,291
Other mcome 11,863 11,863
Total 539,105 65548 604653

COMPARATIV ES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Tota I
fund funds funds
E E E
EXPENDITURE ON
Raising funds
Raising donations and legacies 1,752 1,752
1,752 1,752
Charitable
activities
Charitable
Activities		 571,249 63,737 634,986
Total 573,001 63,737 636,738
NET INCOME/(EXPENDITURE) (33,896) 1,811 (32,085)
Transfers between funds 2,000 (2,000)
Net movement in funds (31,896) (189) (32,085)
RECONCILIATION
OF FUNDS
Total funds brought forward 1,360,573 4,499 1,365,072
TOTAL FUNDS CARRIED FORWARD 1,328,677 4,310 1,332,987
TANGIBLE FIXEDASSETS
Fixtures
Freehold and
property fittings Totals
E E 6
COST
At 1August 2020 1,281,133 245,168 1,526,301
Additions 1,562 1,562
0isposals (322,921) (322,921)
At 31July 2021 958,212 246,730 1,204,942
DEPRECIATION
At 1August 2020 576,802 240,003 816,805
Charge for year 19,160 4,074 23,234
Eliminated
on disposal		 (126,606) (126,606)
At 31July 2021 469,356 244,077 713,433
NET BOOK VALUE
At 31July 2021 488,856 2,653 491,509
At 31July 2020 704,331 5,165 709,496

14. FIXEDASSET INVESTM E NT S
Sharesin
gl oup
undertakings
E
MARKET VALUE
At 1August 2020 90,343
Additions 204,298
At 31July 2021 294,641
NET BOOK VALUE
At 31July 2021 294,641
At 31July 2020 90,343
There were no investment assets outside the UK.
15. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.21 31.7.20
E 6
Trade debtors 1,735
Other debtors 60,000 204,297
Prepayments
and accrued		 income 6,156 8,055
67,891 213,196
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.21 31.7.20
E 6
Trade creditors 422 640
Other creditors 9,207 9,074
Accruals and deferred income 24,634 22,600
34,263 32,314

MOVEMENT IN FUNDS
Net
movement At
At 1.8.20 in funds 31.7.21
E E E
Unrestricted funds
General fund 1,328,677 (81,766) 1,246,911
Restricted funds
Dementia
Friendly		 109 109
Main Grant 6,425 6,425
DFCSitbe Fit 352 352
DFCTea Dance 48 48
DFCShared Reading 462 462
DFC Code Club 780 780
Co-op Funding 2 2
GMCVO Pram Club 735 (735l
Asda Grants 358 358
DFCCommunity Recovery 372 (66) 306
Covid National Lottery 1 1
Coop Funding Photowaiks 1,452 1,452
4,310 5,985 10,295
TOTAL FUNDS 1,332,987 (75,781) 1,257,206
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
E E E
Unrestricted
funds
General fund 559,561 (641,327) (81,766)
Restricted funds
Main Grant 6,425 6,425
Co-op Funding 1,000 (998) 2
GMCVO Pram Club (735) (735)
Asda Grants 1,705 (1,347) 358
DFCCommunity Recovery 446 (512) (66)
Covid National Lottery 400 (399) 1
CJRS Covid Furlough 21,272 (21,272)
30,513 (24,528) 5,985
TOTALFUNDS 590,074 (665,855) (75,781)

Net Transfers
movement between At
At 1.8.19 in funds funds 31.7.20
f f f
Unrestdicted
funds
General fund 1,360,573 (33,896) 2,000 1,328,677
Restdicted funds
DFC Grant- Diamond Group 288 174 462
Dementia
Fnendly		 49 60 109
Main Grant 21 (21)
DFC Sit be Fit 1,164 (812) 352
DFCTea Dance 48 48
DFC Shared Reading 1,492 (1,120) 372
0FC Code Club 780 780
Co-op Funding 167 2,015 (730) 1,452
GMCVO Pram Club 735 735
Skelton Funding 1,270 (1,270)
4,499 1,811 (2,000) 4,310
TOTALFUNDS 1,365,072 (32,085) 1,332,987
Comparative
net movement		 in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
f f f
Unrestricted
funds
General fund 539,105 (573,001) (33,896)
Restricted funds
DFC Grant - Diamond Group 674 (500) 174
Dementia
Friendly		 500 (440) 60
Main Grant (21) (21)
DFC Sit be Fit 318 (1,130) (812)
DFC Shared Reading (1,120) (1,120)
DFC Code Club 1,980 (1,200) 780
Co-op Funding 3,166 (1,151) 2,015
6MCVO Pram Club 735 735
CJRS Covid Furlough 58,175 (58,175)
65,548 (63,737) 1,811
TOTALFUNDS 604,653 (636,738) (32,085)

Net Transfers
movement between At
At 1.8.19 in funds funds 31.7.21
E E E E
Unrestricted
funds
General fund 1,360,573 (115,662) 2,000 1,246,911
Resb icted funds
DFCGrant - Diamond Group 288 174 462
Dementia
Friendly		 49 60 109
Main Grant 21 6,404 6,425
DFCSitbe Fit 1,164 (812) 352
DFCTea Dance 48 48
DFCShared Reading 1,492 (1,120) 372
DFC Code Club 780 780
Co-op Funding 167 2,017 (730) 1,454
Asda Grants 358 358
DFC Community Recovery (66) (66)
Covid National Lottery 1 1
Skelton Funding 1,270 (1,270)
4,499 7,796 (2,000) 10,295
TOTAL FUNDS 1,365,072 (107,866) 1,257,206
A current year 12months and prior year 12months combined net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
E E E
Unrestricted
funds
General fund 1,098,666 (1,214,328) (115,662)
Restricted funds
DFCGrant - Diamond Group 674 (500) 174
Dementia
Friendly		 500 (440) 60
Main Grant 6,425 (21) 6,404
DFCSit be Fit 318 (1,130) (812)
DFCShared Reading (1,120) (1,120)
DFC Code Club 1,980 (1,200) 780
Co-op Funding 4,166 (2,149) 2,017
Asda Grants 1,705 (1,347) 358
DFCCommunity Recovery 446 (512) (66)
Covid National
Lottery		 400 (399) 1
CIRS Cavid
Furlough		 79,447 (79,447)
96,061 (88,265) 7,796
TOTALFUNDS 1,194,727 (1,302,593) (107,866)

31.7.21 31.7.20
E E
INCOME AND ENDOWMENTS
Donations and legacies
Donations 60,000
Grants 25,000
60,000 25,000
Other trading activities
Fundraising
events		 695 985
Attendance
Takings		 591
Dancing 836 376
Empty Homes Rent 4,422 4,423
Rental Income 5,670 5,670
Room Hire 1,488 14,298
Other Income 18,422 5,075
31,533 31,418
Investment
income
Deposit account interest 369 2,291
Charitable
activities
Health and Fitness 182 372
Holiday Club 590 830
ladies Association 91
Membership
Fees		 22
Grants 63,216 64,556
Nursery 433,530 460,552
Swimming 654 1,188
TIS Funding 6,470
498,172 534,081
Other income
Gain on sale of tangible fixed assets 11,863
Total incoming resources 590,074 604,653
EXPENDITURE
Raising donations and legacies
Advertising
and		 PR 219 1,661
Fundraising 91
219 1,752
Charitable
activities
Wages 517,712 361,106
Insurance 7,427 6,670
Light and heat 15,893 20,070
Carried forward 541,032 387,846

Detailed Statement ofFinancial Activities
forthe Year Ended 31July 2021
31.7.21 31.7.20
E E
Charitable
activities
Broughtforward 541,032 387,846
Postage and stationery 4,076 5,743
Breast Cancer Support Group 50 484
Dance Clam 650 500
Equipment 2,327
Food purchases for activities 8,819 10,750
General session expenses 1,154 2,682
Ground rent 1,200 600
Holiday Club 590 1,405
Instructor costs 1,940
Licences and affiliation fees 2,262 3,006
Minibus 1,687 784
Nursery
refurb and equip		 8,015 4,821
Repairs and Maintenance 7,481 9,049
Room Hire 840
Sundry expenses 2,514 2,863
Swimming 699
Training 1,287 974
Travel and Subsistence 34
Volunteer expenses 98
Waste disposal and cleaning 4,898 4,591
588,042 439,709
Support costs
Finance
Wages 149,673
Bank charges (21) 175
Professionalfees 10,110 11,144
Bad debts (90) 982
Freehold property 19,161 24,470
Improvements
to property		 1,149
Fixtures and fittings 4,075 4,664
33,235 192,257
Other
Loss on sale oftangible fixed assets 41,339
Governance
costs
Accountancy
and legal fees		 3,020 3,020
Total resources expended 665,855 636,738
Net expenditure (75,781) (32,085)