## 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 2023
Worsley Hall (Wigan) Community Resource Centre
## Annual Report and Financial Statements
for the year ended 31 March 2023
|**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’ facility, providing a centrally located, vibrant, community led hub that encourages the support and participation of all, thus attempting to improve the quality of life for everyone. Current users include Worsley Hall Community Church Bible Study, Young at Heart Friendship Group, ESOL Group, Lil Bills Nursery and Bramble Craft Group.
The centre is also used as a Polling Station for General and Local Elections and Warm Space Coffee Mornings. Children’s Services Family Contact sessions are ongoing and we also have sessions reserved, until late, 2024 for Diabetes Prevention Training. The centre is a popular venue for parties, training courses, celebrations and fun/information days. It is staffed, in the main, by volunteers but also benefits from the employment of sessional staff.
## **Achievements and Performance**
Covid 19 policies remain in place and all regulations are complied with in order to ensure a safe environment.
We continue to develop and support the community by adding value and addressing key issues identified, by members, as priorities. 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 connections 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 continue to actively seek the funding required for future projects and to ensure the centre caters for the needs of the wider community.
We are currently in receipt of funding from:
Wigan Council Brighter Boroughs
Jubilee Fund
Awards for All
Forever Manchester
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 2023 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 12th December 2023 and signed on behalf of the directors by:
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 2023.
**Name Position Dates** Lynne Sullivan Miss Nicola Jane Grady Cllr Patricia Draper Till 8th November 2022 Eileen Horrocks
## **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 12th December 2023 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 2023 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 MAAT **Greater Merseyside Community Accountancy Service** Beacon Building College Street St Helens WA10 1TF
12th December 2023
6
Statement of Financial Activities
## Worsley Hall (Wigan) Community Resource Centre
## (Including Income & Expenditure Account) for the year ended 31 March 2023
|Notes
2023
Unrestricted
funds
£
**Income from:**
Donations and legacies
(4)
227
Income from charitable activities
(5)
900
Other incoming resources
(6)
7,879
Investment Income
(7)
89
**Total incoming resources**
9,095
**Resources expended**
Charitable activities
(8)
27,985
**Net incoming / (outgoing) resources**
(18,890)
**Transfers between funds**
-
**Net movement in funds**
(18,890)
**Reconciliation of funds**
**Total funds as at 1 April 2022**
43,355
**Total funds as at 31 March 2023**
(8a)
24,465|2023
Restricted
funds
£
-
16,000
-
-
16,000
10,790
5,210
-
5,210
-
5,210|2023
Total
funds
£
227
16,900
7,879
89
25,095
38,775
(13,680)
-
(13,680)
43,355
29,675|2022
Total
funds
£
-
19,662
5,870
3|
|---|---|---|---|
||||25,535|
||||38,647|
||||(13,112)
-|
||||(13,112)
56,467|
||||43,355|
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 2023
|2023
Unrestricted
**Fixed Assets**
£
Tangible Assets
(10)
-
**Total fixed assets**
-
**Current Assets**
Debtors and prepayments
(11)
-
Cash at bank and in hand
(12)
25,265
**Total current assets**
25,265
**Current liabilities:**
**amounts falling due within one year**
Creditors (due within one year)
(13)
800
**Total current liabilities**
800
**Net Assets**
24,465
**Funds of the charity**
Restricted Funds
-
Unrestricted funds
24,465
**Total Funds**
24,465|2023
Restricted
£
-
-
-
5,210
5,210
-
-
5,210
5,210
-
5,210|2023
Total
£
-
-
-
30,475
30,475
800
800
29,675
5,210
24,465
29,675|2022
Total
£
-|
|---|---|---|---|
||||-|
||||-
44,155|
||||44,155|
||||800|
||||800|
|||||
||||43,355|
||||-
43,355|
||||43,355|
The trustees (who are also the directors of the company for the purposes of company law) confirm that for the year ended 31 March 2023
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 12th December 2023 and signed on their behalf by:
Eileen Horrocks Director / Trustee
8
## Worsley Hall (Wigan) Community Resource Centre STATEMENT OF CASH FLOWS
## FOR THE YEAR ENDED 31 March 2023
|**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 2022**
**Total cash as at 31 March 2023**|2023
Total
£
(13,680)
(89)
-
-
(13,769)
89
(13,680)
44,155
30,475|2022
Total
£
(13,112)
(3)
-
-|
|---|---|---|
|||(13,115)|
|||3|
|||(13,112)
57,267|
|||44,155|
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 2023
## **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 2019)
- **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 2023
## **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 £10,037 for the management fees and salary payments (£16,571 ~ 2022)
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 2023
|**4**
**Donations and legacies**
Donations
**5**
**Income from charitable activities**
Wigan Borough Council: Brighter Borough
Wigan Borough Council: LRSG
TNL: Community Fund
ASDA Foundation
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
£
227
227
2023
Unrestricted
funds
£
500
-
-
400
-
-
-
900
Unrestricted
funds
£
7,879
7,879
Unrestricted
funds
£
89
89|Restricted
funds
£
-
-
2023
Restricted
funds
£
2,000
4,000
10,000
-
-
-
-
16,000
Restricted
funds
£
-
-
Restricted
funds
£
-
-|Total
funds
£
227
227
2023
Total
funds
£
2,500
4,000
10,000
400
-
-
-
16,900
Total
funds
£
7,879
7,879
Total
funds
£
89
89|Total
funds
£
-|
|---|---|---|---|---|
|||||-|
|||||2022
Total
funds
£
-
10,667
-
-
7,410
1,085
500|
|||||19,662|
|||||Total
funds
£
5,870|
|||||5,870|
|||||Total
funds
£
3|
|||||3|
12
## Worsley Hall (Wigan) Community Resource Centre
## Notes to the accounts
## for the year ended 31 March 2023
## 8 **Expenditure of charitable activities**
|2023
Unrestricted
funds
**_Direct Costs_**
£
Wages & Salaries
-
Payroll fees
-
Management
7,004
Sessional Fees
-
Cleaning & Caretaking
4,837
Business Support
9,400
Telephone & Internet
1,027
Premises
4,113
Repairs & Maintenance
655
Postage & Stationery
-
Sundries
450
Insurance
261
Licences and Subscriptions
-
Equipment
-
Projects
-
Bank Charges
-
Governance Costs
(8)
238
**Total resources expended**
27,985|2023
Unrestricted
funds
**_Direct Costs_**
£
Wages & Salaries
-
Payroll fees
-
Management
7,004
Sessional Fees
-
Cleaning & Caretaking
4,837
Business Support
9,400
Telephone & Internet
1,027
Premises
4,113
Repairs & Maintenance
655
Postage & Stationery
-
Sundries
450
Insurance
261
Licences and Subscriptions
-
Equipment
-
Projects
-
Bank Charges
-
Governance Costs
(8)
238
**Total resources expended**
27,985|2023
Restricted
funds|2023
Total
funds|2022
Total
funds|
|---|---|---|---|---|
||£
-
-
7,004
-
4,837
9,400
1,027
4,113
655
-
450
261
-
-
-
-
238
27,985|£
-
-
796
2,060
-
-
-
-
158
-
1,073
-
-
1,634
5,069
-
-
10,790|£
-
-
7,800
2,060
4,837
9,400
1,027
4,113
813
-
1,523
261
-
1,634
5,069
-
238
38,775|£
8,878
204
-
-
-
19,680
1,010
4,899
891
90
2,033
260
77
132
-
30
463|
|||||38,647|
13
## Worsley Hall (Wigan) Community Resource Centre
## Notes to the accounts
## for the year ended 31 March 2023
|**8a Restricted funds summary**
Balance b/f
£
Wigan BC: Brighter Borough
-
TNL: Community Fund
-
Wigan BC: Jubliee & Xmas Even
-
-|Incoming
£
4,000
10,000
2,000
16,000|Outgoing
£
4,000
4,790
2,000
10,790|Transfers
£
-
-
-
-|Balance c/f
£
-
5,210
-|
|---|---|---|---|---|
|||||5,210|
## **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|2023
£
225
13
238|2022
£
450
13|
|---|---|---|
|||463|
14
## Worsley Hall (Wigan) Community Resource Centre
## Notes to the accounts
## for the year ended 31 March 2023
|**10 **
**11 **
**12 **
**13 **|**Tangible assets**
**Cost**
At 1 April 2022
Additions
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022
**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
-
-
2023
£
-
-
-
2023
£
1,515
6,802
22,158
30,475
2023
£
800
-
800|Total
£
34,801
-|
|---|---|---|---|---|
|||||34,801|
|||||34,801
-|
|||||34,801|
||||||
|||||-|
||||||
|||||-|
|||||2022
£
-
-|
|||||-|
|||||2022
£
6,233
12,377
25,545|
|||||44,155|
|||||2022
£
800
-|
|||||800|
15
## Worsley Hall (Wigan) Community Resource Centre
## Comparative Statement of Financial Activities (Including Income & Expenditure Account) for the year ended 31 March 2023
## **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 2022**
**Total funds as at 31 March 2023**|2023
£
227
900
7,879
89
9,095
27,985
(18,890)
-
(18,890)
43,355
24,465
Unrestricted|2022
£
-
12,252
5,870
3
18,125
31,237
(13,112)
-
(13,112)
56,467
43,355
Funds|2023
2022
£
£
-
-
16,000
7,410
-
-
-
-
16,000
7,410
10,790
7,410
5,210
-
-
-
5,210
-
-
-
5,210
-
Restricted Funds|2023
2022
£
£
-
-
16,000
7,410
-
-
-
-
16,000
7,410
10,790
7,410
5,210
-
-
-
5,210
-
-
-
5,210
-
Restricted Funds|
|---|---|---|---|---|
|||||7,410|
|||||7,410|
|||||-
-|
|||||-
-|
|||||-|
16
## 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 2023
Worsley Hall (Wigan) Community Resource Centre
## Annual Report and Financial Statements
for the year ended 31 March 2023
|**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’ facility, providing a centrally located, vibrant, community led hub that encourages the support and participation of all, thus attempting to improve the quality of life for everyone. Current users include Worsley Hall Community Church Bible Study, Young at Heart Friendship Group, ESOL Group, Lil Bills Nursery and Bramble Craft Group.
The centre is also used as a Polling Station for General and Local Elections and Warm Space Coffee Mornings. Children’s Services Family Contact sessions are ongoing and we also have sessions reserved, until late, 2024 for Diabetes Prevention Training. The centre is a popular venue for parties, training courses, celebrations and fun/information days. It is staffed, in the main, by volunteers but also benefits from the employment of sessional staff.
## **Achievements and Performance**
Covid 19 policies remain in place and all regulations are complied with in order to ensure a safe environment.
We continue to develop and support the community by adding value and addressing key issues identified, by members, as priorities. 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 connections 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 continue to actively seek the funding required for future projects and to ensure the centre caters for the needs of the wider community.
We are currently in receipt of funding from:
Wigan Council Brighter Boroughs
Jubilee Fund
Awards for All
Forever Manchester
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 2023 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 12th December 2023 and signed on behalf of the directors by:
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 2023.
**Name Position Dates** Lynne Sullivan Miss Nicola Jane Grady Cllr Patricia Draper Till 8th November 2022 Eileen Horrocks
## **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 12th December 2023 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 2023 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 MAAT **Greater Merseyside Community Accountancy Service** Beacon Building College Street St Helens WA10 1TF
12th December 2023
6
Statement of Financial Activities
## Worsley Hall (Wigan) Community Resource Centre
## (Including Income & Expenditure Account) for the year ended 31 March 2023
|Notes
2023
Unrestricted
funds
£
**Income from:**
Donations and legacies
(4)
227
Income from charitable activities
(5)
900
Other incoming resources
(6)
7,879
Investment Income
(7)
89
**Total incoming resources**
9,095
**Resources expended**
Charitable activities
(8)
27,985
**Net incoming / (outgoing) resources**
(18,890)
**Transfers between funds**
-
**Net movement in funds**
(18,890)
**Reconciliation of funds**
**Total funds as at 1 April 2022**
43,355
**Total funds as at 31 March 2023**
(8a)
24,465|2023
Restricted
funds
£
-
16,000
-
-
16,000
10,790
5,210
-
5,210
-
5,210|2023
Total
funds
£
227
16,900
7,879
89
25,095
38,775
(13,680)
-
(13,680)
43,355
29,675|2022
Total
funds
£
-
19,662
5,870
3|
|---|---|---|---|
||||25,535|
||||38,647|
||||(13,112)
-|
||||(13,112)
56,467|
||||43,355|
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 2023
|2023
Unrestricted
**Fixed Assets**
£
Tangible Assets
(10)
-
**Total fixed assets**
-
**Current Assets**
Debtors and prepayments
(11)
-
Cash at bank and in hand
(12)
25,265
**Total current assets**
25,265
**Current liabilities:**
**amounts falling due within one year**
Creditors (due within one year)
(13)
800
**Total current liabilities**
800
**Net Assets**
24,465
**Funds of the charity**
Restricted Funds
-
Unrestricted funds
24,465
**Total Funds**
24,465|2023
Restricted
£
-
-
-
5,210
5,210
-
-
5,210
5,210
-
5,210|2023
Total
£
-
-
-
30,475
30,475
800
800
29,675
5,210
24,465
29,675|2022
Total
£
-|
|---|---|---|---|
||||-|
||||-
44,155|
||||44,155|
||||800|
||||800|
|||||
||||43,355|
||||-
43,355|
||||43,355|
The trustees (who are also the directors of the company for the purposes of company law) confirm that for the year ended 31 March 2023
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 12th December 2023 and signed on their behalf by:
Eileen Horrocks Director / Trustee
8
## Worsley Hall (Wigan) Community Resource Centre STATEMENT OF CASH FLOWS
## FOR THE YEAR ENDED 31 March 2023
|**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 2022**
**Total cash as at 31 March 2023**|2023
Total
£
(13,680)
(89)
-
-
(13,769)
89
(13,680)
44,155
30,475|2022
Total
£
(13,112)
(3)
-
-|
|---|---|---|
|||(13,115)|
|||3|
|||(13,112)
57,267|
|||44,155|
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 2023
## **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 2019)
- **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 2023
## **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 £10,037 for the management fees and salary payments (£16,571 ~ 2022)
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 2023
|**4**
**Donations and legacies**
Donations
**5**
**Income from charitable activities**
Wigan Borough Council: Brighter Borough
Wigan Borough Council: LRSG
TNL: Community Fund
ASDA Foundation
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
£
227
227
2023
Unrestricted
funds
£
500
-
-
400
-
-
-
900
Unrestricted
funds
£
7,879
7,879
Unrestricted
funds
£
89
89|Restricted
funds
£
-
-
2023
Restricted
funds
£
2,000
4,000
10,000
-
-
-
-
16,000
Restricted
funds
£
-
-
Restricted
funds
£
-
-|Total
funds
£
227
227
2023
Total
funds
£
2,500
4,000
10,000
400
-
-
-
16,900
Total
funds
£
7,879
7,879
Total
funds
£
89
89|Total
funds
£
-|
|---|---|---|---|---|
|||||-|
|||||2022
Total
funds
£
-
10,667
-
-
7,410
1,085
500|
|||||19,662|
|||||Total
funds
£
5,870|
|||||5,870|
|||||Total
funds
£
3|
|||||3|
12
## Worsley Hall (Wigan) Community Resource Centre
## Notes to the accounts
## for the year ended 31 March 2023
## 8 **Expenditure of charitable activities**
|2023
Unrestricted
funds
**_Direct Costs_**
£
Wages & Salaries
-
Payroll fees
-
Management
7,004
Sessional Fees
-
Cleaning & Caretaking
4,837
Business Support
9,400
Telephone & Internet
1,027
Premises
4,113
Repairs & Maintenance
655
Postage & Stationery
-
Sundries
450
Insurance
261
Licences and Subscriptions
-
Equipment
-
Projects
-
Bank Charges
-
Governance Costs
(8)
238
**Total resources expended**
27,985|2023
Unrestricted
funds
**_Direct Costs_**
£
Wages & Salaries
-
Payroll fees
-
Management
7,004
Sessional Fees
-
Cleaning & Caretaking
4,837
Business Support
9,400
Telephone & Internet
1,027
Premises
4,113
Repairs & Maintenance
655
Postage & Stationery
-
Sundries
450
Insurance
261
Licences and Subscriptions
-
Equipment
-
Projects
-
Bank Charges
-
Governance Costs
(8)
238
**Total resources expended**
27,985|2023
Restricted
funds|2023
Total
funds|2022
Total
funds|
|---|---|---|---|---|
||£
-
-
7,004
-
4,837
9,400
1,027
4,113
655
-
450
261
-
-
-
-
238
27,985|£
-
-
796
2,060
-
-
-
-
158
-
1,073
-
-
1,634
5,069
-
-
10,790|£
-
-
7,800
2,060
4,837
9,400
1,027
4,113
813
-
1,523
261
-
1,634
5,069
-
238
38,775|£
8,878
204
-
-
-
19,680
1,010
4,899
891
90
2,033
260
77
132
-
30
463|
|||||38,647|
13
## Worsley Hall (Wigan) Community Resource Centre
## Notes to the accounts
## for the year ended 31 March 2023
|**8a Restricted funds summary**
Balance b/f
£
Wigan BC: Brighter Borough
-
TNL: Community Fund
-
Wigan BC: Jubliee & Xmas Even
-
-|Incoming
£
4,000
10,000
2,000
16,000|Outgoing
£
4,000
4,790
2,000
10,790|Transfers
£
-
-
-
-|Balance c/f
£
-
5,210
-|
|---|---|---|---|---|
|||||5,210|
## **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|2023
£
225
13
238|2022
£
450
13|
|---|---|---|
|||463|
14
## Worsley Hall (Wigan) Community Resource Centre
## Notes to the accounts
## for the year ended 31 March 2023
|**10 **
**11 **
**12 **
**13 **|**Tangible assets**
**Cost**
At 1 April 2022
Additions
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022
**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
-
-
2023
£
-
-
-
2023
£
1,515
6,802
22,158
30,475
2023
£
800
-
800|Total
£
34,801
-|
|---|---|---|---|---|
|||||34,801|
|||||34,801
-|
|||||34,801|
||||||
|||||-|
||||||
|||||-|
|||||2022
£
-
-|
|||||-|
|||||2022
£
6,233
12,377
25,545|
|||||44,155|
|||||2022
£
800
-|
|||||800|
15
## Worsley Hall (Wigan) Community Resource Centre
## Comparative Statement of Financial Activities (Including Income & Expenditure Account) for the year ended 31 March 2023
## **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 2022**
**Total funds as at 31 March 2023**|2023
£
227
900
7,879
89
9,095
27,985
(18,890)
-
(18,890)
43,355
24,465
Unrestricted|2022
£
-
12,252
5,870
3
18,125
31,237
(13,112)
-
(13,112)
56,467
43,355
Funds|2023
2022
£
£
-
-
16,000
7,410
-
-
-
-
16,000
7,410
10,790
7,410
5,210
-
-
-
5,210
-
-
-
5,210
-
Restricted Funds|2023
2022
£
£
-
-
16,000
7,410
-
-
-
-
16,000
7,410
10,790
7,410
5,210
-
-
-
5,210
-
-
-
5,210
-
Restricted Funds|
|---|---|---|---|---|
|||||7,410|
|||||7,410|
|||||-
-|
|||||-
-|
|||||-|
16
## 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 2023
Worsley Hall (Wigan) Community Resource Centre
## Annual Report and Financial Statements
for the year ended 31 March 2023
|**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’ facility, providing a centrally located, vibrant, community led hub that encourages the support and participation of all, thus attempting to improve the quality of life for everyone. Current users include Worsley Hall Community Church Bible Study, Young at Heart Friendship Group, ESOL Group, Lil Bills Nursery and Bramble Craft Group.
The centre is also used as a Polling Station for General and Local Elections and Warm Space Coffee Mornings. Children’s Services Family Contact sessions are ongoing and we also have sessions reserved, until late, 2024 for Diabetes Prevention Training. The centre is a popular venue for parties, training courses, celebrations and fun/information days. It is staffed, in the main, by volunteers but also benefits from the employment of sessional staff.
## **Achievements and Performance**
Covid 19 policies remain in place and all regulations are complied with in order to ensure a safe environment.
We continue to develop and support the community by adding value and addressing key issues identified, by members, as priorities. 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 connections 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 continue to actively seek the funding required for future projects and to ensure the centre caters for the needs of the wider community.
We are currently in receipt of funding from:
Wigan Council Brighter Boroughs
Jubilee Fund
Awards for All
Forever Manchester
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 2023 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 12th December 2023 and signed on behalf of the directors by:
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 2023.
**Name Position Dates** Lynne Sullivan Miss Nicola Jane Grady Cllr Patricia Draper Till 8th November 2022 Eileen Horrocks
## **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 12th December 2023 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 2023 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 MAAT **Greater Merseyside Community Accountancy Service** Beacon Building College Street St Helens WA10 1TF
12th December 2023
6
Statement of Financial Activities
## Worsley Hall (Wigan) Community Resource Centre
## (Including Income & Expenditure Account) for the year ended 31 March 2023
|Notes
2023
Unrestricted
funds
£
**Income from:**
Donations and legacies
(4)
227
Income from charitable activities
(5)
900
Other incoming resources
(6)
7,879
Investment Income
(7)
89
**Total incoming resources**
9,095
**Resources expended**
Charitable activities
(8)
27,985
**Net incoming / (outgoing) resources**
(18,890)
**Transfers between funds**
-
**Net movement in funds**
(18,890)
**Reconciliation of funds**
**Total funds as at 1 April 2022**
43,355
**Total funds as at 31 March 2023**
(8a)
24,465|2023
Restricted
funds
£
-
16,000
-
-
16,000
10,790
5,210
-
5,210
-
5,210|2023
Total
funds
£
227
16,900
7,879
89
25,095
38,775
(13,680)
-
(13,680)
43,355
29,675|2022
Total
funds
£
-
19,662
5,870
3|
|---|---|---|---|
||||25,535|
||||38,647|
||||(13,112)
-|
||||(13,112)
56,467|
||||43,355|
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 2023
|2023
Unrestricted
**Fixed Assets**
£
Tangible Assets
(10)
-
**Total fixed assets**
-
**Current Assets**
Debtors and prepayments
(11)
-
Cash at bank and in hand
(12)
25,265
**Total current assets**
25,265
**Current liabilities:**
**amounts falling due within one year**
Creditors (due within one year)
(13)
800
**Total current liabilities**
800
**Net Assets**
24,465
**Funds of the charity**
Restricted Funds
-
Unrestricted funds
24,465
**Total Funds**
24,465|2023
Restricted
£
-
-
-
5,210
5,210
-
-
5,210
5,210
-
5,210|2023
Total
£
-
-
-
30,475
30,475
800
800
29,675
5,210
24,465
29,675|2022
Total
£
-|
|---|---|---|---|
||||-|
||||-
44,155|
||||44,155|
||||800|
||||800|
|||||
||||43,355|
||||-
43,355|
||||43,355|
The trustees (who are also the directors of the company for the purposes of company law) confirm that for the year ended 31 March 2023
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 12th December 2023 and signed on their behalf by:
Eileen Horrocks Director / Trustee
8
## Worsley Hall (Wigan) Community Resource Centre STATEMENT OF CASH FLOWS
## FOR THE YEAR ENDED 31 March 2023
|**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 2022**
**Total cash as at 31 March 2023**|2023
Total
£
(13,680)
(89)
-
-
(13,769)
89
(13,680)
44,155
30,475|2022
Total
£
(13,112)
(3)
-
-|
|---|---|---|
|||(13,115)|
|||3|
|||(13,112)
57,267|
|||44,155|
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 2023
## **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 2019)
- **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 2023
## **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 £10,037 for the management fees and salary payments (£16,571 ~ 2022)
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 2023
|**4**
**Donations and legacies**
Donations
**5**
**Income from charitable activities**
Wigan Borough Council: Brighter Borough
Wigan Borough Council: LRSG
TNL: Community Fund
ASDA Foundation
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
£
227
227
2023
Unrestricted
funds
£
500
-
-
400
-
-
-
900
Unrestricted
funds
£
7,879
7,879
Unrestricted
funds
£
89
89|Restricted
funds
£
-
-
2023
Restricted
funds
£
2,000
4,000
10,000
-
-
-
-
16,000
Restricted
funds
£
-
-
Restricted
funds
£
-
-|Total
funds
£
227
227
2023
Total
funds
£
2,500
4,000
10,000
400
-
-
-
16,900
Total
funds
£
7,879
7,879
Total
funds
£
89
89|Total
funds
£
-|
|---|---|---|---|---|
|||||-|
|||||2022
Total
funds
£
-
10,667
-
-
7,410
1,085
500|
|||||19,662|
|||||Total
funds
£
5,870|
|||||5,870|
|||||Total
funds
£
3|
|||||3|
12
## Worsley Hall (Wigan) Community Resource Centre
## Notes to the accounts
## for the year ended 31 March 2023
## 8 **Expenditure of charitable activities**
|2023
Unrestricted
funds
**_Direct Costs_**
£
Wages & Salaries
-
Payroll fees
-
Management
7,004
Sessional Fees
-
Cleaning & Caretaking
4,837
Business Support
9,400
Telephone & Internet
1,027
Premises
4,113
Repairs & Maintenance
655
Postage & Stationery
-
Sundries
450
Insurance
261
Licences and Subscriptions
-
Equipment
-
Projects
-
Bank Charges
-
Governance Costs
(8)
238
**Total resources expended**
27,985|2023
Unrestricted
funds
**_Direct Costs_**
£
Wages & Salaries
-
Payroll fees
-
Management
7,004
Sessional Fees
-
Cleaning & Caretaking
4,837
Business Support
9,400
Telephone & Internet
1,027
Premises
4,113
Repairs & Maintenance
655
Postage & Stationery
-
Sundries
450
Insurance
261
Licences and Subscriptions
-
Equipment
-
Projects
-
Bank Charges
-
Governance Costs
(8)
238
**Total resources expended**
27,985|2023
Restricted
funds|2023
Total
funds|2022
Total
funds|
|---|---|---|---|---|
||£
-
-
7,004
-
4,837
9,400
1,027
4,113
655
-
450
261
-
-
-
-
238
27,985|£
-
-
796
2,060
-
-
-
-
158
-
1,073
-
-
1,634
5,069
-
-
10,790|£
-
-
7,800
2,060
4,837
9,400
1,027
4,113
813
-
1,523
261
-
1,634
5,069
-
238
38,775|£
8,878
204
-
-
-
19,680
1,010
4,899
891
90
2,033
260
77
132
-
30
463|
|||||38,647|
13
## Worsley Hall (Wigan) Community Resource Centre
## Notes to the accounts
## for the year ended 31 March 2023
|**8a Restricted funds summary**
Balance b/f
£
Wigan BC: Brighter Borough
-
TNL: Community Fund
-
Wigan BC: Jubliee & Xmas Even
-
-|Incoming
£
4,000
10,000
2,000
16,000|Outgoing
£
4,000
4,790
2,000
10,790|Transfers
£
-
-
-
-|Balance c/f
£
-
5,210
-|
|---|---|---|---|---|
|||||5,210|
## **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|2023
£
225
13
238|2022
£
450
13|
|---|---|---|
|||463|
14
## Worsley Hall (Wigan) Community Resource Centre
## Notes to the accounts
## for the year ended 31 March 2023
|**10 **
**11 **
**12 **
**13 **|**Tangible assets**
**Cost**
At 1 April 2022
Additions
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022
**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
-
-
2023
£
-
-
-
2023
£
1,515
6,802
22,158
30,475
2023
£
800
-
800|Total
£
34,801
-|
|---|---|---|---|---|
|||||34,801|
|||||34,801
-|
|||||34,801|
||||||
|||||-|
||||||
|||||-|
|||||2022
£
-
-|
|||||-|
|||||2022
£
6,233
12,377
25,545|
|||||44,155|
|||||2022
£
800
-|
|||||800|
15
## Worsley Hall (Wigan) Community Resource Centre
## Comparative Statement of Financial Activities (Including Income & Expenditure Account) for the year ended 31 March 2023
## **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 2022**
**Total funds as at 31 March 2023**|2023
£
227
900
7,879
89
9,095
27,985
(18,890)
-
(18,890)
43,355
24,465
Unrestricted|2022
£
-
12,252
5,870
3
18,125
31,237
(13,112)
-
(13,112)
56,467
43,355
Funds|2023
2022
£
£
-
-
16,000
7,410
-
-
-
-
16,000
7,410
10,790
7,410
5,210
-
-
-
5,210
-
-
-
5,210
-
Restricted Funds|2023
2022
£
£
-
-
16,000
7,410
-
-
-
-
16,000
7,410
10,790
7,410
5,210
-
-
-
5,210
-
-
-
5,210
-
Restricted Funds|
|---|---|---|---|---|
|||||7,410|
|||||7,410|
|||||-
-|
|||||-
-|
|||||-|
16