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2021-06-30-accounts

Company Registration Number: 04698585 Charity Registration Number: 1115997

MOOREND DEVELOPMENT TRUST LIMITED (A Company Limited By Guarantee)

TRUSTEES ANNUAL REPORT

and

FINANCIAL STATEMENTS Year Ended 30 June 2021

MOOREND DEVELOPMENT TRUST LIMITED

CONTENTS

Page
Members of the Board and Professional Advisers 2
Trustees’ Annual Report 3 - 9
Independent Examination 10
Statement of Financial Activities (incorporating the income 11
and expenditure account)
Balance Sheet 12
Notes to the financial statements 13 - 18

MOOREND DEVELOPMENT TRUST LIMITED

MEMBERS OF THE BOARD AND PROFESSIONAL ADVISORS

Registered Charity Name Moorend Development Trust Limited
Charity Number 1115997
Company Number 04698585
Registered Office Butterworth Hall Community Centre
New Street
Milnrow
Rochdale
Lancashire
OL16 3PQ
Directors and Trustees Mr David William Harding
Mr John Newton Stanley
Dr Bryan Arthur Tenny
Mr Nicholas John Andrews
Mrs Irene Elizabeth Davidson
Mr William George Caygill
Cllr John Hartley
Mr Peter Thomas Hook
Mr Robert Andrew Mitchell (resigned 26/07/2021)
Mrs Pauline Ann Mitchell
Secretary Dr Bryan Arthur Tenny
Independent Examiner Community Accounting Lancashire C.I.C.
Foxfields
9 Norley Close
Chadderton
Oldham
OL1 2RA
Bankers Virgin Money (Yorkshire Bank)
9-11 Yorkshire Street
Rochdale OL16 1JP
Lloyds TSB
58 Yorkshire Street
Rochdale OL16 1JP
HSBC Bank
2 Yorkshire Street
Rochdale OL16 1EE
Epworth Investment Management Limited
2ndFloor, 9 Bonhill Street
London EC2A 4PE

Annual

Report 2021

MoorEnd is a Community Regeneration Company limited by guarantee. Company registration no. 04698585 Registered as a Charity number 1115997

www.moorendtrust.org.uk

INTRODUCTION

Aims/objectives

The aim is to improve social welfare through developing public amenities, increasing educational opportunities, particularly through the arts, and by preserving buildings of historical importance.

Structure, governance and management

MoorEnd Development Trust was set up by local people in March 2003 and is registered as a Company Limited by Guarantee: it is also a registered charity. The Trust is owned by the members, all residents, businesses or community & voluntary groups within the four wards of Pennines Township – Wardle & West Littleborough, Milnrow & Newhey, Smallbridge & Firgrove and Littleborough Lakeside. Membership numbers some 200 people, including businesses, individuals, community groups and other bodies.

As laid down in the Memorandum of Association, the Company's objects are:-

The members democratically set the direction for the Trust at the Annual General Meeting.

PROJECT REPORTS

Butterworth Hall Community Centre

Because of Covid19, the Hall was closed throughout the 2020-21 financial year except for being used as a collection centre for local charities under the government guidelines.

Pennines and Tim Bobbin Festival

Because of Covid 19, No events were held.

Hare Hill House

Because of Covid19 Restrictions, the House was closed to public events and renovation working parties until after the restrictions were lifted in June. Grants to the House and the groups using the facilities in normal times were: £33,417 An agreement on the draft lease obtained from R.M.B.C. was still being negotiated.

Pennine Business and Tourism Forum

Because of Covid19 restriction, Small Business Saturday was not held.

PEOPLE

The Management Committee/Board of the Trust have spaces for 17 directors: there are currently 8 vacancies: Irene Davidson Chairperson & Butterworth Hall Project Champion Bryan Tenny Secretary Nicholas Andrews Treasurer & Hare Hill House Champion George Caygill David Harding Peter Hook Pauline Mitchell Rob Mitchell Resigned 26[th] July 2021 John Stanley

Councillor John Hartley Pennines Township Committee nominee.

The Trust has 213 members comprising community & voluntary groups, businesses and individuals. Inclusion of local groups and societies means that the Trust has a sound basis in representing the aims and wishes of local people.

The Staff

The Trust employs no staff.

Accountants Community Accounting Lancashire C.I.C. Foxfields 9 Norley Close Chadderton Oldham OL1 2LA Bankers Virgin Money (Yorkshire Bank) 9-11 Yorkshire Street Rochdale OL16 1BL Lloyds Bank 58 Yorkshire St. Rochdale OL16 1JP HSBC 2 Yorkshire Street Rochdale OL16 1EE Epworth Investment Management Limited 2nd Floor, 9 Bonhill Street London EC2A 4PE

FINANCE REPORT

The Accounts have been independently examined and approved by Community Accounting Lancashire C.I.C.

Balance Sheet (abbreviated) at 30 June 2021

2021 2020
£
£
£ £
Fixed Assets
Tangible Fixed Assets 356,292 357,555
Current Assets
Debtors - -
Cash at Bank and in Hand 142,701 121,916
CREDITORS: Amounts falling due
Within one year (990) (990)
NET CURRENT ASSETS 141,711 120,926
NET ASSETS 498,003 478,481
FUNDS OF THE CHARITY
Unrestricted Funds 452,026 440,181
Restricted Funds 45,977 38,300
Total Funds 498,003 478,481

Grants received by the Trust

Crook Hill Windfarm Community Fund £5,000
Power to Change C-19 Trading Income Support Scheme Grant £10,459
Yorkshire Building Society Charitable Foundation £1,400
Co-Op Local Community Fund (Butterworth Hall) £1,695
Co-Op Local Community Fund (Blokes) £2,628
Power to Change (CCLORS) £9,930
Groundwork Trust/Comic Relief Covid-19 Community Fund £4,000
£35,112
Rochdale MBC (Covid-19 Government Grants) £17,669
TOTAL £52,781

Donations made by the Trust

No donations were made by the Trust.

Public Benefit

Our activities have delivered public benefit by complying with the company’s objectives as laid down in its Memorandum of Association. Specifically by providing communal facilities, preserving an historic building and maintaining cultural traditions.

The trustees have regard to the guidance issued by the Charity Commission on public benefit, and discuss this at our trustees meetings where we plan and make decisions for the carrying out of our activities to which the guidance is relevant.

Dr Bryan Arthur Tenny Secretary/Director

Date Approved: 06/12/2021

MOOREND DEVELOPMENT TRUST LIMITED

TRUSTEES’ ANNUAL REPORT continued

YEAR ENDED 30 JUNE 2021

The trustees and directors for the purposes of company law, present their annual report and the unaudited financial statements of the charity for the year ended 30 June 2021.

The Board have adopted the provision of the Charities SORP (FRS 102) – Accounting and Reporting by Charities: Statement of Recommended practice applicable in the UK and Republic of Ireland (effective 1 January 2015, and including update bulletins on 2 February 2016 and 5 October 2018) in preparing the annual report and financial statements of the charity. The accounts have been prepared in accordance with the Companies Act 2006.

The trustees (who are also directors of Moorend Development Trust Ltd for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and with the provision for small companies.

Company law requires the trustees to prepare financial statements for each financial 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.

In preparing the financial statements, the directors are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

The report of the members of the board were approved by the Board on the 6[th] of December 2021 and signed on their behalf;

Dr Bryan Arthur Tenny Director

MOOREND DEVELOPMENT TRUST LIMITED

REPORT TO THE MEMBERS ON THE UNAUDITED FINANCIAL STATEMENTS OF MOOREND DEVELOPMENT TRUST LIMITED

YEAR ENDED 30 JUNE 2021

I report on the accounts for the year ended 30 June 2021 set out on pages 11 to 18.

Respective Responsibilities of 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 in accordance with the requirements of the Companies Act 2006 (the 2006 Act). The trustees consider that an audit is not required for this year under s144 (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:

Basis of Independent Examiners Opinion

My examination was carried out in accordance with General Directions given by the Charity commission. 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 of disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an opinion 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 Examiners 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:

  2. To keep accounting records in accordance with s386 of the Companies Act 2006; and

  3. 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

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

16[th] March 2022

Miss Jacqueline Bird F.M.A.A.T.

Community Accounting Lancashire C.I.C. Foxfields, 9 Norley Close, Chadderton, Oldham, OL1 2RA

MOOREND DEVELOPMENT TRUST LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 30 JUNE 2021

Unrestricted
Funds
Restricted
Funds
2021
2021
Notes
£
£
Income from:
Donations
2
-
120
Charitable activities
3
10,459
24,653
Other trading activities
4
10,337
-
Other Income
5
17,669
-
Investments
57
-
Total
38,522
24,773
Expenditure on:
Raising funds (fundraising expenses)
-
-
Charitable activities
6
26,677
17,096
Other expenditure
-
-
Total
26,677
17,096
Net income/(expenditure)
11,845
7,677
Reconciliation of funds:
Total funds brought forward
440,181
38,300
Total funds carried forward
12
452,026
45,977
Total
Funds
2021
£
120
35,112
10,337
17,669
57
63,295
-
43,773
-
43,773
19,522
478,481
498,003
Total
Funds
2020
£
4,982
18,577
40,500
10,000
92
74,151
-
44,759
-
44,759
29,392
449,089
478,481

The statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 13 to 18 form part of these financial statements.

Note 13 on page 18 shows comparative information for the year ended 30 June 2020.

MOOREND DEVELOPMENT TRUST LIMITED

BALANCE SHEET

AS AT 30 JUNE 2021

Notes
FIXED ASSETS
Tangible Fixed Assets
7
CURRENT ASSETS
Debtors
8
Cash at Bank and in Hand
CREDITORS: Amounts falling due
within one year
9
NET CURRENT ASSETS
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
Restricted Funds
TOTAL FUNDS
12
2021
£
-
142,701
142,701
(990)
£
356,292








141,711

498,003


452,026
45,977
498,003
2020
£
-
121,916
121,916
(990)
£
357,555
120,926
478,481
440,181
38,300
478,481

For the year ending 30 June 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director’s responsibilities:

The accounts are prepared in accordance with the provisions applicable to companies’ subject to the small companies’ regime.

The balance sheet was approved by the Board of Directors on the 6[th] of December 2021 and signed on its behalf by:

Dr Bryan Arthur Tenny Director

MOOREND DEVELOPMENT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2021

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016 and also Update Bulletin 2 published on 5 October 2018) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Incoming Resources

All income is recognised once the charity has entitlement to the income.

Grants are credited to revenue on a receivable basis, and Rental Income and Donations are accounted for as received by the charity. All income is allocated to appropriate funds based on the income, and the amount of income receivable can be measured reliably.

Restricted funds are to be used for specified purposes as laid down by the donor. Expenditure which meets these criteria’s is identified to the fund, together with a fair allocation of overheads and support costs.

Unrestricted funds are donations and other incoming resources received or generated for charitable purposes.

Resources Expended

All expenditure is accounted for on an accruals basis.

All expenses including support costs and governance costs are allocated or apportioned to applicable expenditure headings.

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount for the obligation can be measured reliably.

Cash flow statement

The trustees have taken advantage of the exemption in Financial Reporting Standard No 1 (revised) from including a cash flow statement in the financial statements on the grounds that the company is small.

Fixed assets

Land and Buildings – measured at fair value. Furniture and Equipment – initially recorded at cost and depreciated at 20% on a reducing balance basis.

MOOREND DEVELOPMENT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2021

2. Income from Donations
Unrestricted Restricted 2021 2020
Funds Funds Total Funds Total Funds
£ £ £ £
MoorEnd Trust - - - 3,051
Hare Hill House (Donation Box) - 120 120 1,931
General Donations - - - -
- 120 120 4,982
3. Income from Charitable Activities
ncome from Charitable Activities
Unrestricted Restricted 2021 2020
Funds Funds Total Funds Total Funds
£ £ £ £
Grant Income:
Power to Change (CCLORS) - 9,930 9,930 -
Power to Change C-19 Trading Income Support 10,459 - 10,459 -
Groundwork/Comic Relief Community Fund - 4,000 4,000 -
Yorkshire Building Society (Meet Up Grant) - 1,400 1,400 -
Action Together - - - 528
RMBC/HMR CCG (Meet Up Grant) - - - 7,425
Forever Manchester (Meet Up Christmas Party) - - - 200
Forever Manchester (Covid-19 Blokes) - - - 500
RMBC Pennines Township Committee (Blokes) - - - 4,294
Crook Hill Windfarm Community Fund ** - 5,000 5,000 -
Co-Op Community Fund (Blokes) - 2,628 2,628 684
Co-Op Community Fund (Butterworth Hall) - 1,695 1,695 593
Co-Op Community Fund (Meet Up Grant) - - - 4,341
Charity Aid Foundation - - - 12
10,459 24,653 35,112 18,577

** Funds received in this financial year for the Crook Hill Windfarm Community Fund which showed as £5,000 restricted expenditure under Hare Hill House in last years’ accounts (year ended 30[th ] June 2020).

4. Income from Other Trading Activities

Unrestricted Restricted 2021 2020
Funds Funds Total Funds Total Funds
£ £ £ £
Rental Income Butterworth Hall 1,385 - 1,385 18,195
Rental Income Hare Hill House 8,862 - 8,862 10,761
Hare Hill House Events - - - 5,744
Other Rental Income 90 - 90 5,800
10,337 - 10,377 40,500

MOOREND DEVELOPMENT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2021

5. Other Income

Unrestricted
Funds
Restricted
Funds
£
£
National Localised Restrictions Support Grant
1,334
-
Tier 4 Localised Restrictions Support Grant
2,239
-
Closed Business Lockdown Grant
4,000
-
National LRSG (Closed) Addendum Grant
2,096
-
Restart Grant
8,000
-
Retail, Hospitality & Leisure Covid-19 Grant
-
-
17,669
-
2021
Total
Funds
£
1,334
2,239
4,000
2,096
8,000
-
17,669
2020
Total
Funds
£
-
-
-
-
-
10,000
10,000

During the period the charity benefitted from a total of £17,669 of Government Grants, received from Rochdale MBC. In accordance with accounting policy, this credit is included in ‘Other Income’ within the ‘Statement of Financial Activities (incorporating the Income and Expenditure Accounts)’ in the period for which they compensate.

6. Expenditure on Charitable Activities

Unrestricted
Support
Costs
Unrestricted
Direct
Costs
Restricted
Direct
Costs
Unrestricted
Governance
Costs
£
£
£
£
Hare Hill House Cafe
-
-
-
-
Hare Hill House Meet Up
-
311
10,304
-
Hare Hill House
1,119
11,454
6,768
-
Pennine Business
Tourism Group
-
-
-
-
Blokes
-
-
24
-
Butterworth Hall
-
9,253
-
-
Bank Charges
-
-
-
99
Meetings and
Sundry Expenditure
45
2,130
-
13
Accountancy Fees
-
-
-
990
Depreciation
-
1,263
-
-
1,164
24,411
17,096
1,102
Total resources expended are stated after charging:
2021
£
Independent Examination fees
990
2021
Total
Funds
£
-
10,615
19,341
-
24
9,253
99
2,188
990
1,263
43,773
2020
Total
Funds
£
-
9,901
18,942
11
711
10,310
97
2,517
990
1,280
44,759
2020
£
990

No Trustees were paid any remuneration or expenses during the course of the year (2020: £nil).

MOOREND DEVELOPMENT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2021

7. Tangible Fixed Assets

Cost or Valuation

Cost/Value at 30thJune 2020
Additions
Cost/Value at 30thJune 2021
Accumulated Depreciation
Accumulated Depreciation at 1stJuly 2020
Depreciation charge for the year
Accumulated Depreciation at 30thJune 2021
Net Book Value
Net Book Value at 30thJune 2021
Net Book Value at 30thJune 2020
Land &
Building
Furniture &
Equipment
£
£
351,240
36,505
-
-
351,240
36,505
-
30,190
-
1,263
-
31,453
351,240
5,052
351,240
6,315
Total
£
387,745
-
387,745
30,190
1,263
31,453
356,292
357,555

8. Debtors

ebtors
2021 2020
£ £
Prepayments and Accrued Income - -
reditors: Amounts falling due within one year
2021 2020
£ £
Accruals 990 990

9. Creditors: Amounts falling due within one year

10. Company Status

The charity is limited by guarantee and has no share capital. There are 213 members and the liability of each member in the event of winding up is limited to £1.

11. Related Parties

There were no related party transactions during the year.

MOOREND DEVELOPMENT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2021

12. Movement of Funds
Balance Incoming Resources Balance
as at Resources Expended as at
1 July 2020 30 June 2021
£ £ £ £
Unrestricted Funds:
Capital Funds 357,555 - (1,263) 356,292
General Funds 46,328 38,522 (21,416) 63,434
Designated Funds 36,298 - (3,998) 32,300
440,181 38,522 (26,677) 452,026
Restricted Funds:
Tim Bobbin Festival 1,396 - - 1,396
Action Together (Covid-19 Meet Up) 528 - (502) 26
RMBC/HMR CCG (Meet Up Grant) 1,825 - (1,825) -
Forever Manchester (Covid-19 Blokes) 500 - - 500
RMBC Pennines Township Committee (Blokes) 4,256 - (24) 4,232
Co-Op Community Fund (Blokes) 684 2,628 - 3,312
Co-Op Community Fund (Butterworth Hall) 593 1,695 - 2,288
Co-Op Community Fund (Meet Up Grant) 240 - (240) -
Hare Hill House** 27,425 5,000 - 32,425
Donations 853 120 (45) 928
Yorkshire Building Society (Meet Up Grant) - 1,400 (530) 870
Power to Change (CCLORS) - 9,930 (9,930) -
Comic Relief/Groundwork Community Fund - 4,000 (4,000) -
Pennine Business and Tourism Group - - - -
38,300 24,773 (17,096) 45,977
Total Funds 478,481 63,295 (43,773) 498,003

** Includes funds received for the Crook Hill Windfarm Community Fund (shown as £5,000 restricted expenditure under Hare Hill House in last years’ accounts).

MOOREND DEVELOPMENT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2021

13. Comparative Information (previous year)

Unrestricted
Funds
Restricted
Funds
2020
2020
Notes
£
£
Income from:
Donations
2
4,129
853
Charitable activities
3
12
18,565
Other trading activities
4
40,500
-
Other Income
5
10,000
-
Investments
92
-
Total
54,733
19,418
Expenditure on:
Raising funds (fundraising expenses)
-
-
Charitable activities
6
29,389
15,370
Other expenditure
-
-
Total
29,389
15,370
Net income/(expenditure)
25,344
4,048
Reconciliation of funds:
Total funds brought forward
414,837
34,252
Total funds carried forward
12
440,181
38,300
Total
Funds
2020
£
4,982
18,577
40,500
10,000
92
74,151
-
44,759
-
44,759
29,392
449,089
478,481