OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-06-30-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 2023

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
Mr Nicholas John Andrews
Mrs Irene Elizabeth Davidson
Mr John Hartley
Cllr Thomas Philip Besford (appointed 04/07/2022)
Ms Patricia Houghton (appointed 22/11/2022)
Mr Edward Charles Coan (appointed 22/11/2022)
Mr Kenneth Griffin (resigned 31/01/2023)
Mr William George Caygill (died 03/05/23)
Independent Examiner Community Accounting Lancashire C.I.C.
Foxfields
9 Norley Close
Chadderton
Oldham
OL1 2RA
Bankers Virgin Money
9-11 Yorkshire Street
Rochdale OL16 1BL
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 2023

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

MoorEnd Development Trust.

The Trust at its Annual general meeting held on the 22[nd] November 2022 considered the trustees proposal to change its status as a Company Limited by Guarantee and Registered Charity to become a Charitable Incorporated Organisation. The meeting debated the proposal and approved unanimously to approve the proposed change.

Butterworth Hall Community Centre.

Butterworth Hall Community Centre continues to fulfil the MoorEnd Trust ethos to serve the communities of Milnrow and Newhey. At the moment the Centre has a wide range of regular users including, Brownies, Guides, Yoga and Zumba groups, a local Art group, a Baby and Infant Music group, and classes for those wanting to learn or improve their French language skills. Unfortunately, Slimming World have decided to centralise their operations and no longer hire the Centre for their meetings. Each month the Centre hosts a wellbeing café to support those suffering from Alzheimer’s, their families and carers. The local Home Start organisation also runs a group supporting those with Autism/ADHD.

The Centre is also regularly booked for Children’s Parties. This year, to support local Charities we have rented the hall at a reduced rate, helping them raise much needed funds. The Macmillan Coffee morning held on 22nd September raised a magnificent £1,500. The Horticultural Society held their Christmas Fair, 'Deck the Halls' on the 4th December and the Milnrow and District Women’s Institute held a Cake, Craft and Charity event on the 22nd May in aid of Springhill Hospice.

We have commenced our efforts to raise funds to repair the flat roof to ensure the building is around for the future.

Pennines and Tim Bobbin Festival

The Trust celebrated Lancashire Day on Sunday 27[th] November by raising the Lancashire Flag and a reading of the proclamation at Dale Street Gardens, Milnrow in the presence of the Mayor of Rochdale, Councillor Ali Ahmed, and his consort Sultan Ali.

Hare Hill House

The House has continued to thrive delivering a host of events and activities and provided space and facilities for an increasing number of community and voluntary groups. We currently host weekly meetings of Littleborough Alcoholics Anonymous, Meet Up, Chill and Chat, Blokes, Sisters in Stitch and Art for All. The U3A organisation hold Management Committee meeting, and meetings of their Crafting, IT support, Gardening and Creative Writing groups monthly; as do Rochdale DS Allstars, Friends of Hare Hill Park and Moorend Development Trust.

We hosted the first of our Makers Markets on the 4[th] September and following its success held a further two Markets on Lancashire Day, 27[th] November and 2[nd] March. Our annual Macmillan coffee morning took place on 15[th] October raising £590 for the charity.

Our Children’s Xmas Fair held on the 18[th] December was a tremendous success. We also held our first theatrical evening following the pandemic, Falling Stars Theatre Company performed a play titled “Once upon a Time” to a full house on Tuesday 20[th] December.

In January we opened our Community Warm Space on a Monday morning helping those struggling with the increasing costs of heating and the overall cost of living. Over a period of 10 weeks, we welcomed a total of 175 into our warm space. A successful Crowd Funding initiative means we will be able to open our Warm Space once again this coming winter.

At Easter we partnered with one of our tenants, Risk Averse Surveyors and Face to Face Estate Agents to organize an Easter Egg Hunt in Hare Hill Park. More than 500 easter eggs were claimed by participants completing the Hunt.

Whilst in June we welcomed the South Pennines Community Choir who performed to a large audience. During the year we have also played host to 4 paranormal groups organizing ghost hunts. This is an increasing source of income for the House.

We have lost one tenant during the year and are currently taking the opportunity to undertake further repair and improvement works to several rooms before seeking new tenants. Our efforts to provide a temporary home for the Littleborough Food Club were unsuccessful with the organisation determining the premises were not suitable. Our efforts to secure finance to undertake a full re-roof of the property are ongoing, we are working with Locality with the aim of enhancing our bid to the next round of the Communities Opportunity Fund.

Pennines Business and Tourism Forum

The Trust, having reviewed the operation of the Forum approved a consultation process with members, stakeholders, and potential funders. However, due to other priorities the consultation was put on hold and still awaits implementation.

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 Nicholas Andrews Treasurer & Hare Hill House Champion George Caygill Died 3[rd] May 2023 David Harding John Stanley Kenneth Griffin Resigned 31[st] January 2023 Pat Houghton John Hartley Councillor Tom Besford Eddie Coan

The Trust has 232 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 Trust employs no staff.

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

Bankers Virgin Money 9-11 Yorkshire Street Rochdale OL16 1BL Lloyds Bank 58 Yorkshire Street 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) as at 30 June 2023

2023 2022
£
£
£
£
Fixed Assets
Tangible Fixed Assets 354,474 355,282
Current Assets
Debtors - -
Cash at Bank and in Hand 176,705 163,512
CREDITORS: Amounts falling due
Within one year (1,080) (1,040)
NET CURRENT ASSETS 175,625 162,472
NET ASSETS 530,099 517,754
FUNDS OF THE CHARITY
Unrestricted Funds 494,368 467,586
Restricted Funds 35,731 50,168
Total Funds 530,099 517,754

Grants received by the Trust.

Crowd Funder

TOTAL

£1,010.82 £1,010.82

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.

Nicholas John Andrews

Trustee/Director

20[th] November 2023

MOOREND DEVELOPMENT TRUST LIMITED

TRUSTEES’ ANNUAL REPORT continued

YEAR ENDED 30 JUNE 2023

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 2023.

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 20[th] of November 2023 and signed on their behalf;

Nicholas John Andrews Trustee/Director

MOOREND DEVELOPMENT TRUST LIMITED

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

YEAR ENDED 30 JUNE 2023

I report on the accounts for the year ended 30 June 2023 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.

21[st] November 2023

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 2023

Unrestricted
Funds
Restricted
Funds
2023
2023
Notes
£
£
Income from:
Donations
2
14,044
-
Charitable activities
3
-
1,011
Other trading activities
4
44,218
-
Other Income
5
3,229
-
Investments
1,234
-
Total
62,725
1,011
Expenditure on:
Raising funds (fundraising expenses)
-
-
Charitable activities
6
35,943
15,448
Other expenditure
-
-
Total
35,943
15,448
Net income/(expenditure)
26,782
(14,437)
Reconciliation of funds:
Total funds brought forward
467,586
50,168
Total funds carried forward
12
494,368
35,731
Total
Funds
2023
£
14,044
1,011
44,218
3,229
1,234
63,736
-
51,391
-
51,391
12,345
517,754
530,099
Total
Funds
2022
£
1,297
21,990
37,372
2,667
31
63,357
801
42,805
-
43,606
19,751
498,003
517,754

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 2022.

MOOREND DEVELOPMENT TRUST LIMITED

BALANCE SHEET

AS AT 30 JUNE 2023

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
2023
£
-
176,705
176,705
(1,080)
£
354,474








175,625

530,099


494,368
35,731
530,099
2022
£
-
163,512
163,512
(1,040)
£
355,282
162,472
517,754
467,586
50,168
517,754

For the year ending 30 June 2023 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 20[th] of November 2023 and signed on its behalf by:

Nicholas John Andrews Trustee/Director

MOOREND DEVELOPMENT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2023

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 2023

2. Income from Donations

ncome from Donations
Unrestricted Restricted 2023 2022
Funds Funds Total Funds Total Funds
£ £ £ £
MoorEnd Trust - - - 429
Hare Hill House ** 14,044 - 14,044 868
General Donations - - - -
14,044 - 14,044 1,297

** Includes a donation received of £13,000 from Age Concern

3. Income from Charitable Activities

ncome from Charitable Activities
Unrestricted Restricted 2023 2022
Funds Funds Total Funds Total Funds
£ £ £ £
Grant Income:
Crowd Funding (Warm Places) - 1,011 1,011 -
Places Called Home (Meet Up) - - - 5,000
Postcode Lottery (Meet Up) - - - 15,690
Arnold Clark Community Fund - - - 1,000
Forever Manchester Connecting Communities - - - 100
Rochdale MBC (Meet Up) - - - 200
- 1,011 1,011 21,990

4. Income from Other Trading Activities

Unrestricted Restricted 2023 2022
Funds Funds Total Funds Total Funds
£ £ £ £
Rental Income Butterworth Hall 16,953 - 16,953 13,840
Rental Income Hare Hill House 12,422 - 12,422 10,897
Hare Hill House Events 9,053 - 9,053 6,950
Other Rental Income 5,790 - 5,790 5,685
44,218 - 44,218 37,372

MOOREND DEVELOPMENT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2023

5. Other Income

Unrestricted
Funds
Restricted
Funds
£
£
Omicron Hospitality & Leisure Grant
-
-
Sundry Income
3,229
-
3,229
-
2023
Total
Funds
£
-
3,229
3,229
2022
Total
Funds
£
2,667
-
2,667

The charity did not receive any Government Grants during the period from 1[st] July 2022 to 30[th] June 2023. In the previous year the charity benefitted from a total of £2,667 of Government Grants, received from Rochdale MBC. In accordance with accounting policy, this credit was included in ‘Other Income’ within the ‘Statement of Financial Activities (incorporating the Income and Expenditure Accounts)’ in the period for which they compensated.

6. Expenditure on Charitable Activities

Unrestricted
Support
Costs
Unrestricted
Direct
Costs
Restricted
Direct
Costs
Unrestricted
Governance
Costs
£
£
£
£
Hare Hill House Meet Up
-
1,985
11,830
-
Hare Hill House
5,842
-
-
-
Warm Space Project
-
993
-
-
Blokes
-
-
1,429
-
Butterworth Hall
-
21,488
-
-
Butterworth Hall Project
-
295
2,189
-
Bank Charges
-
-
-
171
Meetings and
Sundry Expenditure
665
2,603
-
13
Accountancy Fees
-
-
-
1,080
Depreciation
-
808
-
-
6,507
28,172
15,448
1,264
2023
Total
Funds
£
13,815
5,842
993
1,429
21,488
2,484
171
3,281
1,080
808
51,391
2022
Total
Funds
£
12,469
6,359
-
2,240
16,075
-
127
3,485
1,040
1,010
42,805

Total resources expended are stated after charging:

Independent Examination fees 2023
£
1,080
2022
£
1,040

No Trustees were paid any remuneration or expenses during the course of the year (2022: £nil).

MOOREND DEVELOPMENT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2023

7. Tangible Fixed Assets

Cost or Valuation

Cost/Value at 30thJune 2022
Additions
Cost/Value at 30thJune 2023
Accumulated Depreciation
Accumulated Depreciation at 1stJuly 2022
Depreciation charge for the year
Accumulated Depreciation at 30thJune 2023
Net Book Value
Net Book Value at 30thJune 2023
Net Book Value at 30thJune 2022
ebtors
Prepayments and Accrued Income
reditors: Amounts falling due within one year
Accruals
Land &
Building
Furniture &
Equipment
£
£
351,240
36,505
-
-
351,240
36,505
-
32,463
-
808
-
33,271
351,240
3,234
351,240
4,042
2023
£
-
2023
£
1,080
Total
£
387,745
-
387,745
32,463
808
33,271
354,474
355,282
2022
£
-
2022
£
1,040

8. Debtors

9. Creditors: Amounts falling due within one year

10. Company Status

The charity is limited by guarantee and has no share capital. There are 232 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 2023

12. Movement of Funds
Unrestricted Funds:
Capital Funds
General Funds
Designated Funds


Restricted Funds:
Crowd Funding (Warm Places)
Tim Bobbin Festival
Postcode Lottery (Meet Up)
Arnold Clark Community Fund
Forever Manchester Connecting Communities
Pennines Township Committee (Blokes)
Co-Op Community Fund (Blokes)
Co-Op Community Fund (Butterworth Hall)
Hare Hill House
Donations
Total Funds
Balance
as at
1 July
2022
Incoming
Resources
Resources
Expended
Transfers
£
£
£
£
355,282
-
(808)
-
74,968
49,725
(34,142)
(1,000)
37,336
13,000
(993)
1,000

467,586
62,725
(35,943)
-

-
1,011
-
-
1,396
-
-
-
11,830
-
(11,830)
-
598
-
-
-
100
-
(100)
-
208
-
(208)
-
2,783
-
(1,121)
-
2,189
-
(2,189)
-
29,886
-
-
-
1,178
-
-
-
50,168
1,011
(15,448)
-
517,754
63,736
(51,391)
-
Balance
as at
30 June
2023
£
354,474
89,551
50,343
494,368
1,011
1,396
-
598
-
-
1,662
-
29,886
1,178
35,731
530,099

MOOREND DEVELOPMENT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2023

13. Comparative Information (previous year)

Unrestricted
Funds
Restricted
Funds
2022
2022
Notes
£
£
Income from:
Donations
2
1,047
250
Charitable activities
3
-
21,990
Other trading activities
4
37,372
-
Other Income
5
2,667
-
Investments
31
-
Total
41,117
22,240
Expenditure on:
Raising funds (fundraising expenses)
-
801
Charitable activities
6
25,557
17,248
Other expenditure
-
-
Total
25,557
18,049
Net income/(expenditure)
15,560
4,191
Reconciliation of funds:
Total funds brought forward
452,026
45,977
Total funds carried forward
12
467,586
50,168
Total
Funds
2022
£
1,297
21,990
37,372
2,667
31
63,357
801
42,805
-
43,606
19,751
498,003
517,754