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## 

||Contents ofthe Financial Statements||||
|---|---|---|---|---|
||forthe Year Ended 31July 2021||||
||||Page||
|Reference and Administrative<br>Details|||||
|Report oftheTrustees||2|to|5|
|Independent<br>Examiner's<br>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<br>Centres,|The Childcare And Community<br>Centres,|The Childcare And Community<br>Centres,|The Childcare And Community<br>Centres,|The Childcare And Community<br>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<br>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<br>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<br>Business Park|||||
|||Kingscroft Court|||||
|||Wigan|||||
|||WN1 3AP|||||
|ADVISERS||Carter Collins and|Myer||||
|||Chichester House|||||
|||2Chichester St|||||
|||Rochdale|||||
|||OL16 2AX|||||





## 

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## 

||for the Year|Ended 31)u)F20|21|||
|---|---|---|---|---|---|
|||||31.7.21|31.7.20|
|||Unrestricted|Restricted|Total|Total|
||Notes|fund<br>E|funds<br>6|fundsf|funds<br>E|
|INCOME AND ENDOWMENTS FROM||||||
|Donations and legacies||60,000||60,000|25,000|
|Charitable<br>activities||||||
|Charitable<br>Activities||467,660|30,512|498,172|534,081|
|Other trading activities||31,533||31,533|31,418|
|Investment<br>income<br>Other income||369||369|2,291<br>11,863|
|Total||559,562|30,512|590,074|604,653|
|EXPENDITURE ON||||||
|Raising funds||||||
|Raising donations<br>and legacies||219||219|1,752|
|||219||219|1,752|
|Charitable<br>activities|7|||||
|Charitable<br>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<br>OFFUNDS||||||
|Total funds brought<br>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<br>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<br>funds:|||||||||
|General fund|||||||1,246,911|1,328,677|
|Restricted funds:|||||||||
|DFC Grant - Dia||mond|Grou p|||||462|
|Dementia<br>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<br>forthe Year Ended|atement<br> 31July 2021||
|---|---|---|---|---|---|---|
||||||31.7.21|31.7.20|
|||||Notes|6|6|
|Cash flows from operating|activities||||||
|Cash generated<br>from operations|||||135,679|(200,016)|
|Net cash provided<br>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<br>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<br>period|||||85,162|(235,237)|
|Cash and cash equivalents|atthe beginning|||of|||
|the reporting<br>period|||||352,266|587,503|
|Cash and cash equivalents|at the end|of|the||||
|reporting<br>period|||||437,428|352,266|





## 

## 

||||Notes tothe <br>forthe Year|Notes tothe <br>forthe Year|Notes tothe <br>forthe Year|Cash Flow Statement<br> Ended 31July 2021|Cash Flow Statement<br> 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)<br>Adjustments<br>for:|||||||(75,781)|(32,085)|
||Depreciation<br>charges<br>Lass/(profit)<br>on disposal offixed assets<br>interest received<br>Decrease/(increase)<br>in debtors<br>Increase/(decrease)<br>in creditors|||||||23,236<br>41,339<br>(369)<br>145,305<br>1,949|30,283<br>(11,863)<br>(2,291)<br>(180,722)<br>(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<br>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<br>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<br>and young people care|||||22|22|
||||||28|28|
|No employees<br>received emoluments||in excess ofE60,000.|||||
|COMPARATIVES FOR|THE STATEMENT OF||FINANCIAL ACTIVITIES||||
|||||Unrestricted|Restricted|Tota<br>I|
|||||fund|funds|funds|
|||||E|E|E|
|INCOME AND ENDOWMENTS FROM|||||||
|Donations<br>and legacies||||25,000||25,000|
|Charitable<br>activities|||||||
|Charitable<br>Activities||||469,525|64,556|534,081|
|Other trading<br>activities||||30,426|992|31,418|
|Investment<br>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<br>activities|||||||
|Charitable<br>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<br>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<br>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<br>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<br>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<br>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<br>funds|||||||
|General fund|||1,360,573|(33,896)|2,000|1,328,677|
|Restdicted funds|||||||
|DFC Grant- Diamond|Group||288|174||462|
|Dementia<br>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<br>net movement||in funds, included|in the above are as follows:||||
|||||Incoming|Resources|Movement|
|||||resources|expended|in funds|
|||||f|f|f|
|Unrestricted<br>funds|||||||
|General fund||||539,105|(573,001)|(33,896)|
|Restricted funds|||||||
|DFC Grant - Diamond|Group|||674|(500)|174|
|Dementia<br>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<br>funds||||||||||
|General fund||||1,360,573||(115,662)||2,000|1,246,911|
|Resb icted funds||||||||||
|DFCGrant - Diamond||Group|||288|174|||462|
|Dementia<br>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<br>funds||||||||||
|General fund|||||1,098,666||(1,214,328)||(115,662)|
|Restricted funds||||||||||
|DFCGrant - Diamond||Group||||674||(500)|174|
|Dementia<br>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<br>Lottery||||||400||(399)|1|
|CIRS Cavid<br>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<br>events||695|985|
|Attendance<br>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<br>income||||
|Deposit account interest||369|2,291|
|Charitable<br>activities||||
|Health and Fitness||182|372|
|Holiday Club||590|830|
|ladies Association|||91|
|Membership<br>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<br>and|PR|219|1,661|
|Fundraising|||91|
|||219|1,752|
|Charitable<br>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<br>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<br>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<br>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<br>costs|||||
|Accountancy<br>and legal fees|||3,020|3,020|
|Total resources expended|||665,855|636,738|
|Net expenditure|||(75,781)|(32,085)|