Worsley Hall (Wigan) Community Resource Centre
Charity number 1110490
A Company limited by guarantee number 05407260
Annual Report and Financial Statements
for the year ended 31 March 2022
Worsley Hall (Wigan) Community Resource Centre
Annual Report and Financial Statements
for the year ended 31 March 2022
| Contents | Page |
|---|---|
| Trustees' Annual Report | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Statement of Cash Flows | 9 |
| Notes to the accounts | 10 to 16 |
Prepared by the Greater Merseyside Community Accountancy Service
1
Worsley Hall (Wigan) Community Resource Centre Trustees' report continued
Activities and Objectives
Bramble House is a ‘cradle to grave’, community facility, providing a centrally located, vibrant, people led hub that connects the community by encouraging the support and participation of everyone, and thus improving the quality of life for the whole community. Current users include Worsley Hall Community Church Bible Study Group, CAB Drop-In Service, Young at Heart Friendship Group, Craft/Chat Group, ESOL Group and Craft Group. The centre is used for Councillors Surgeries, Polling Station, Drop-in Coffee Mornings and Family Contact Sessions. It continues to be a popular venue for parties, training courses, celebrations and community information/fun days. The centre is staffed, in the main, by volunteers but also benefits from the employment of two part-time members of staff.
Achievements and Performance
The Coronavirus (COVID-19) pandemic resulted in contacts being put ‘on hold’ and the community centre being closed. During this time, the ground floor rooms were plastered and painted, the kitchen refurbished and improvements made to the accessible toilet. In addition, the grounds were cleared and cleaned in preparation for the Community Garden project when we reopened in October 2021. All COVID-19 policies and procedures were put into place and regulations complied with in order to ensure a safe working environment.
We continue to develop and support the community by adding value and addressing key issues identified as priorities, by members. We plan to increase, the work with marginalised/disadvantaged groups including those ‘outside’ traditional community models. We continue to help the community develop a clear identity and voice by supporting projects that improve inclusion and cohesion, help people find common interests, make new connections and overcome fears and misconceptions, whilst maintaining close contacts with groups past and present.
Recognising that the ethos of the community centre is rooted in the key principles of community development, “that communities come together to take collective action and generate solutions to common problems” (United Nations), we have developed the aesthetic design of the building, and services on offer, thereby ensuring the key aim of developing a ‘cradle to grave’ service.
The Trustees are actively continuing to seek the funding required for future projects and to ensure the centre caters for the wider community need. We are currently in receipt of funding from:
Wigan Council’s Covid Recovery Fund in the sum of £500
Douglas Valley Community’s Covid Fund in the sum of £1,085
Additional information
The government provided schemes to support businesses during the coronavirus pandemic. In particular we received the following payments:
Local Restrictions Support Grants (LRSG) in the sum of £10,667 Coronavirus Job Retention Scheme (CJRS) in the sum of £7,410
2
Worsley Hall (Wigan) Community Resource Centre
Reserves Policy
The trustees are currently reviewing the adequacy of the charity's reserves. The trustees are confident that reserves are sufficient to enable the charity to continue meeting its stated aims and objectives. The aim of the charity is to hold the minimum equivalent of three months running costs. For the financial year ending 31st March 2022 this would equate to £12,500.
Risk Management
The trustees have assessed the major risks to which the charity is or may be exposed, and in particular those related to the operations and financing of the charity. It is satisfied that by reviewing its policies, procedures and systems regularly it is mitigating its exposure to major risks.
Statement of Directors' responsibilities
Company law requires the directors to prepare financial accounts for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing those financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business;
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the Board on 25th November 2022 and signed on behalf of the directors by:
Lynne Sullivan
Lynne Sullivan Trustee
3
Reference and Administrative Details
Worsley Hall (Wigan) Community Resource Centre
Charity number 1110490
A Company limited by guarantee number 05407260
The trustees,who are the directors of the company for the purposes of company law, are pleased to present their report and financial statements together with the independent examiner's report for the year ended 31 March 2022.
Name Position Dates Lynne Sullivan Victoria Briscoe William Joseph Edgar Miss Nicola Jane Grady Cllr Patricia Draper Eileen Horrocks appointed 21st October 2021
Method of appointment
Members of the board of trustees, who are the directors for the purpose of company law and trustees for the purpose of charity law who served during the year are set out above. The trustees meet monthly and receive reports from management to manage their charity's affairs.
Registered address
Bramble House Broom Road Worsley Hall Wigan WN5 9QE
Bankers
HSBC 21 The Grand Arcade Wigan WN1 1BH
Governing document
The organisation is a company limited by guarantee, incorporated on 30th March 2005 in the name of Worsley Hall (Wigan) Community Resource Centre. The Company was established under a Memorandum of Association, which established the objects and powers of the company and is governed under its Articles of Association as amended by special resolution dated 12th July 2005.
Objects of the organisation
To promote the benefit of the inhabitants of Worsley Hall in Wigan without distinction of sex, sexual orientation, race or political religious or other opinions by associating the local authorities, voluntary organisations and inhabitants in a common effort to advance education.
To relieve poverty and to provide facilities in the interest of social welfare for recreation and leisuretime occupation with the objects of improving the conditions of life for the said inhabitants
To establish or secure the establishment of a community centre (hereinafter called "The Centre") and to maintain and manage, or to co-operate with the local statutory authority in the maintenance and management of such a centre for activities promoted by the company and its constituent bodies in furtherance of the above objects
To promote such other charitable purposes as may from time to time be determined.
4
Reference and Administrative Details
Worsley Hall (Wigan) Community Resource Centre Charity number 1110490
A Company limited by guarantee number 05407260
Accountant Jane Williams Greater Merseyside Community Accountancy Service Beacon Building College Street St Helens WA10 1TF
Approval
This report, which has been prepared in accordance with the provisions in theCompanies Act 2006 relating to small companies, was approved by the trustees on 25th November 2022 and signed on their behalf by:
5
Independent Examiner's report to the trustees of Worsley Hall (Wigan) Community Resource Centre
I report on the accounts of the charity for the year ended 31 March 2022 set out on pages 7 to 16
Respective responsibilities of the Trustees and examiner
The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
q examine the accounts under section 145 of the 2011 Act;
q to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
q state whether particular matters have come to my attention.
Basis of Independent examiner's statement
My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
1) which gives me reasonable cause to believe that in any material respect the requirements:
q to keep accounting records in accordance with section 386 of the Companies Act 2006; and
q to prepare accounts which accord with the accounting records and to comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jane Williams
Jane Williams MAAT Greater Merseyside Community Accountancy Service Beacon Building College Street St Helens WA10 1TF
25th November 2022
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Worsley Hall (Wigan) Community Resource Centre
Statement of Financial Activities (Including Income & Expenditure Account) for the year ended 31 March 2022
| Notes 2022 Unrestricted funds £ Income from: Donations and legacies (4) - Income from charitable activities (5) 12,252 Other incoming resources (6) 5,870 Investment Income (7) 3 Total incoming resources 18,125 Resources expended Charitable activities (8) 31,237 Net incoming / (outgoing) resources (13,112) Transfers between funds - Net movement in funds (13,112) Reconciliation of funds Total funds as at 1 April 2021 56,467 Total funds as at 31 March 2022 (8a) 43,355 |
2022 Restricted funds £ - 7,410 - - 7,410 7,410 - - - - - |
2022 Total funds £ - 19,662 5,870 3 25,535 38,647 (13,112) - (13,112) 56,467 43,355 |
2021 Total funds £ - 44,151 3,075 8 |
|---|---|---|---|
| 47,234 | |||
| 46,317 | |||
| 917 - |
|||
| 917 55,550 |
|||
| 56,467 |
The above statement includes all gains and loses recognised during the year. All activities are regarded as continuing.
Comparative figures for the previous year by fund type are shown in Note 14. The Notes on pages 10 to 16 form an integral part of these accounts.
7
Worsley Hall (Wigan) Community Resource Centre
Charity number 1110490
A Company limited by guarantee number 05407260 Balance sheet
as at 31 March 2022
| 2022 Unrestricted Fixed Assets £ Tangible Assets (10) - Total fixed assets - Current Assets Debtors and prepayments (11) - Cash at bank and in hand (12) 44,155 Total current assets 44,155 Current liabilities: amounts falling due within one year Creditors (due within one year) (13) 800 Total current liabilities 800 Net Assets 43,355 Funds of the charity Restricted Funds - Unrestricted funds 43,355 Total Funds 43,355 |
2022 Restricted £ - - - - - - - - - - - |
2022 Total £ - - - 44,155 44,155 800 800 43,355 - 43,355 43,355 |
2021 Total £ - |
|---|---|---|---|
| - | |||
| - 57,267 |
|||
| 57,267 | |||
| 800 | |||
| 800 | |||
| 56,467 | |||
| 0 56,467 |
|||
| 56,467 |
The trustees (who are also the directors of the company for the purposes of company law) confirm that for the year ended 31 March 2022
the company was entitled to exemption from audit under section 477 of the Companies Act 2006, and
the members have not required the company to obtain an audit of its accounts for the year in question in . accordance with section 476 of the Act
The trustees acknowledge their responsiblities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
The notes on pages 10 to 16 form an integral part of these accounts.
These accounts, which have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies, were approved by the trustees on 25th November 2022 and signed on their behalf by:
Eileen Horrocks
Eileen Horrocks Director / Trustee
8
Worsley Hall (Wigan) Community Resource Centre STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 March 2022
| Cash flows from operating activities: Net income/(expenditure) per SOFA Investment income (Increase)/decrease in debtors (5) Increase/(decrease) in creditors Cash flows from investing activities Investment income (6) Net increase/(decrease in cash: Total cash as at 1 April 2021 Total cash as at 31 March 2022 |
2022 Total £ (13,112) (3) - - (13,115) 3 (13,112) 57,267 44,155 |
2021 Total £ 917 (8) - - |
|---|---|---|
| 909 | ||
| 8 | ||
| 917 56,350 |
||
| 57,267 |
The notes on pages 10 to 16 form an integral part of these accounts.
9
Worsley Hall (Wigan) Community Resource Centre
Notes to the accounts
for the year ended 31 March 2022
1 Basis of preparation
These accounts (financial statements) have been prepared under the historical cost convention,
-
1.1 with items recognised at cost or transaction value, unless otherwise stated in the relevant note(s), in accordance with:
-
(a) The Charities Act 2011
-
(b) The Companies Act 2006
-
(c) The Financial Reporting Standard applicable in the UK and the Republic of Ireland: FRS 102
-
(d) Accounting & Reporting by Charities: Statement of Recommended Practice (Charities SORP FRS 102) (effective January 2015)
-
1.2 The charity meets the definition of a public benefit entity as defined by FRS 102
-
1.3[The][trustees][consider][that][there][are][not][material][uncertainties][about][the][charity's][ability][to] continue as a going concern.
2 Accounting Policies
2.1 Fund accounting
(a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity.
-
(b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes.
-
(c) The purposes of the funds are shown in Note 7a.
2.2 Income
-
(a) Income is recognised and included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the income; receipt is probable; and the monetary value can be measured with sufficient reliability.
-
(b) Where income has related expenditure (e.g. creche), the income and related expenditure are reported gross in the SoFA.
-
(c) Bank interest is recognised when credited to the account.
-
(d) Gift Aid, where appropriate, is recognised in the same accounting period as the donation to which it relates.
-
(e) Income, which is subject to conditions that the charity has yet to fulfil, or which is specifically for use in a future accounting period, is treated as deferred income.
2.3 Expenditure and liabilities
-
(a) Expenditure is recognised on the accruals basis.
-
(b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.
-
(c) Liabilities are recognised as soon as there is a legal or constructive obligation to pay out resources.
(d) Governance costs include the costs of preparation and examination of the statutory accounts, the cost of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
10
Worsley Hall (Wigan) Community Resource Centre
Notes to the accounts
for the year ended 31 March 2022
2.4 Tangible Fixed Assets
(a) Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250. They are valued at cost or, if gifted, at their value on receipt. Rates of depreciation
Building Improvements: 20% straight line basis to nil Fixtures and fittings: 15% straight line basis to nil
Equipment: 20% straight line basis to nil
2.5 Debtors
(a) Debtors are recognised at the settlement amount due.
(b) Prepayments are valued at the amount prepaid.
2.6 Cash
(a) Cash comprises bank deposits repayable on demand and any short-term highly liquid investments with a maturity date of three months or less from the date of acquisition or opening of the deposit or similar account.
2.7 Creditors
(a) Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice amount.
(b) Accrued charges are normally valued at their settlement amount.
2.8 Taxation
The charity is not liable to income tax or capital gains tax on its charitable activities.
3 Transactions with trustees and related parties
During the year 2 trustees received £16,571 for the management fees and salary payments (£5,000 ~ 2021)
Owing to the nature of the charity's activities and the composition of the board of trustees (being drawn from local statutory and voluntary organisation), it is inevitable that transactions will take place with organisations in which a trustee may have an interest. All transactions in which a trustee may have an interest are conducted at arm's length and in accordance with the charity's financial regulations and expenditure procedures. No transactions were indentified which should be disclosed under FRS 102.
11
Worsley Hall (Wigan) Community Resource Centre
Notes to the accounts
for the year ended 31 March 2022
| 4 Donations and legacies Donations 5 Income from charitable activities Wigan Borough Council: Brighter Borough Wigan Borough Council: LRSG HMRC: CJRS Douglas Valley Community Covid Fund Wigan Borough Council: Covid Recovery Fund 6 Other Incoming resources from charitable activities Room hire charges 7 Investment Income Bank Interest received |
Unrestricted funds £ - - 2022 Unrestricted funds £ - 10,667 - 1,085 500 12,252 Unrestricted funds £ 5,870 5,870 Unrestricted funds £ 3 3 |
Restricted funds £ - - 2022 Restricted funds £ - - 7,410 - - 7,410 Restricted funds £ - - Restricted funds £ - - |
Total funds £ - - 2022 Total funds £ - 10,667 7,410 1,085 500 19,662 Total funds £ 5,870 5,870 Total funds £ 3 3 |
Total funds £ - |
|---|---|---|---|---|
| - | ||||
| 2021 Total funds £ 1,400 25,205 17,546 - - |
||||
| 44,151 | ||||
| Total funds £ 3,075 |
||||
| 3,075 | ||||
| Total funds £ 8 |
||||
| 8 |
12
Worsley Hall (Wigan) Community Resource Centre
Notes to the accounts
for the year ended 31 March 2022
8 Expenditure of charitable activities
| 2022 Unrestricted funds Direct Costs £ Wages & Salaries 1,468 Payroll fees 204 Sessional Fees - Training courses - Business Support 19,680 Travel - Telephone & Internet 1,010 Premises 4,899 Repairs & Maintenance 891 Postage & Stationery 90 Sundries 2,033 Insurance 260 Licences and Subscriptions 77 Equipment 132 Donations - Bank Charges 30 Governance Costs (8) 463 Total resources expended 31,237 |
2022 Unrestricted funds Direct Costs £ Wages & Salaries 1,468 Payroll fees 204 Sessional Fees - Training courses - Business Support 19,680 Travel - Telephone & Internet 1,010 Premises 4,899 Repairs & Maintenance 891 Postage & Stationery 90 Sundries 2,033 Insurance 260 Licences and Subscriptions 77 Equipment 132 Donations - Bank Charges 30 Governance Costs (8) 463 Total resources expended 31,237 |
2022 Restricted funds |
2022 Total funds |
2021 Total funds |
|---|---|---|---|---|
| £ 1,468 204 - - 19,680 - 1,010 4,899 891 90 2,033 260 77 132 - 30 463 31,237 |
£ 7,410 - - - - - - - - - - - - - - - - 7,410 |
£ 8,878 204 - - 19,680 - 1,010 4,899 891 90 2,033 260 77 132 - 30 463 38,647 |
£ 21,490 492 5,000 320 7,200 12 1,010 1,092 5,930 285 2,903 366 10 144 50 - 13 |
|
| 46,317 |
13
Worsley Hall (Wigan) Community Resource Centre
Notes to the accounts
for the year ended 31 March 2022
| 8a Restricted funds summary Balance b/f £ - Coronvirus Job Retention Schem - - |
Incoming £ - 7,410 7,410 |
Outgoing £ - 7,410 7,410 |
Transfers £ - - - |
Balance c/f £ - - |
|---|---|---|---|---|
| - |
Purpose of restricted funds
The charity took advantage of the Government Backed Coronvirus Retention Scheme Grants to ensure continuity of employment for it's employees.
| 9 Governance Costs Independent Examiners' fee Annual Return Fee |
2022 £ 450 13 463 |
2021 £ - 13 |
|---|---|---|
| 13 |
14
Worsley Hall (Wigan) Community Resource Centre
Notes to the accounts
for the year ended 31 March 2022
| 10 11 12 **13 ** |
Tangible assets Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 Debtors and prepayments Debtors Prepayments Cash at bank and in hand Current Account Reserve Account BMM Account Creditors and accruals Creditors Accruals |
Fixtures & Fittings £ 26,253 - 26,253 26,253 - 26,253 - - |
Office Equipment £ 8,548 - 8,548 8,548 - 8,548 - - 2022 £ - - - 2022 £ 6,233 12,377 25,545 44,155 2022 £ 800 - 800 |
Total £ 34,801 - |
|---|---|---|---|---|
| 34,801 | ||||
| 34,801 - |
||||
| 34,801 | ||||
| - | ||||
| - | ||||
| 2021 £ - - |
||||
| - | ||||
| 2021 £ 20,830 10,895 25,542 |
||||
| 57,267 | ||||
| 2021 £ 800 - |
||||
| 800 |
15
Worsley Hall (Wigan) Community Resource Centre Comparative Statement of Financial Activities (Including Income & Expenditure Account) for the year ended 31 March 2022
14 Comparative income and expenditure by fund type
| Income from: Income from donations Income from charitable activities Other incoming resources Investment Income Total incoming resources Expenditure on: Charitable activities Net incoming / (outgoing) resources Transfers between funds Net movement in funds Reconciliation of funds Total funds as at 1 April 2021 Total funds as at 31 March 2022 |
2022 £ - 12,252 5,870 3 18,125 31,237 (13,112) - (13,112) 56,467 43,355 Unrestricted |
2021 £ - 42,751 3,075 8 45,834 4,262 41,572 - 41,572 14,895 56,467 Funds |
2022 2021 £ £ - - 7,410 1,400 - - - - 7,410 1,400 7,410 42,055 - (40,655) - - - (40,655) - 40,655 - - Restricted Funds |
2022 2021 £ £ - - 7,410 1,400 - - - - 7,410 1,400 7,410 42,055 - (40,655) - - - (40,655) - 40,655 - - Restricted Funds |
|---|---|---|---|---|
| 1,400 | ||||
| 42,055 | ||||
| (40,655) - |
||||
| (40,655) 40,655 |
||||
| - |
16