2021-03-31-accounts

WIRRAL CHRISTIAN MEDIA LIMITED

Registered Charity number 1116164

TRUSTEES/DIRECTORS REPORT and STATEMENT OF FINANCIAL ACTIVITIES

PERIOD 1[st] APRIL 2021 to 31[st] MARCH 2022

Wirral Christian Media Limited Director’s Report for year ended 31 March 2022

TRUSTEES REPORT FOR THE PERIOD 1[st] APRIL 2021 TO 31[st] MARCH 2022

CHARITY INFORMATION

Contact address

Wirral Christian Media Limited, 122 Mill Lane, Greasby, Wirral CH49 3AR

Registered Office

122 Mill Lane, Greasby, Wirral CH49 3AR

During the period the Trustees were:

N R Polden, A Hollinshead-Jones, D Higham, P McGrath, P T Cooper, V.Edwards

During the period the Secretary was:

David Higham

Bankers

HSBC, 99-101 Lord Street, Liverpool L2 6PG

Objects

The objects of the Trust are to advance the Christian Faith by means of promoting and undertaking Christian radio broadcasting in the Wirral and other parts of the United Kingdom.

Principal Acts

During the period, the registered company continued full-time community radio broadcasting as “Flame CCR” on 1521 kHz medium wave and web-cast via www.flameradio.org and major internet portals, and linked to Facebook.

Small Company provisions

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the trustees on 22[nd] December 2022 and signed on their behalf.

N R Polden ….. Director

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Wirral Christian Media Limited Director’s Report for year ended 31 March 2022

REVIEW OF THE DEVELOPMENT, ACTIVITIES AND ACHIEVEMENTS.

Major events in the year

• Continuation of 24x7 local community radio broadcasting, as Flame CCR, plus web-casting worldwide.

Review

Flame CCR maintained its office and studios at St Paul’s Road Mission and continued community radio broadcasting covering most of Wirral and some areas beyond.

Significant achievements

• Maintaining good contacts with people and churches within our coverage area. Many people approaching us for interviews and for broadcasting their music and personal stories.

• Maintaining Flame CCR (Christian & Community Radio) quality reliable 24x7 radio broadcast with limited recourse to audio back-up and extremely few losses of transmission. The exception to this was when Storm Arend in November 2021 caused major damage to the Flame antenna and the shed where the medium wave transmitter was located, and medium wave transmission stopped (restored September 2022).

• Maintaining 24x7 webcasting through the whole year. We changed our service provider to Canstream (operated by Commedia) upgrading our webcasting to modern “secure” standards. This suited the various internet portals we webcast through. This filled the gap in broadcasting when medium wave stopped and a number of listeners changed to internet listening. Note that webcasting gives a clearer high quality sound, far better than medium wave.

• To help listeners easily find our webcasts a downloadable APP was designed with a launch date of April 2022. This is hoped to increase listenership, encouraging people to move from old medium wave technology to modern digital technology with 4-G mobile phones and smart-speakers.

• Maintaining a “home” studio for programme recording and remote broadcasting..

• Having a diversity of programme types, with interesting speech content, has been complimented by a significant number of people. We have over 63,500 mp3 music tracks in our computer-based music library and hymnal, with a wide variety of genres (Christian and secular). We also have over 7,500 hours (was 6,500) of mp3 programmes for broadcast. The remote control of playout, transfer of audio files remotely and investigation of technical problems are positive advantages.

• Having programmes where a controversial Christian view is expressed on mainstream topics.

• Invitations for Flame to participate in local events and for Flame personnel to give talks to local interest groups

• Having 330 hours of programmes (ones unique to Merseyside) available as podcasts.

• Maintaining website using WordPress giving information about Flame, a broadcasting schedule, access to simulcasting and to listen again, news and contact points, as well as a donations capability.

• Providing great enjoyment and sense of purpose and fulfillment to a set of volunteers. Feedback from listeners indicates that Flame is appreciated and the labour is worthwhile. Flame has brought together a wide variety of personalities who get on well together.

• Keeping financially afloat in a very difficult monetary climate with a dearth of grants and sidelining of religious activities.

• Continuing to construct reception area (“green room”) for live broadcast music performance, rest area and manager’s work area; adjacent to studios 1 and 2.

Key commitments – programming

• 24 hour output comprised 70-30 music/speech content (target 70%) and 87% was Christian (target 80%).

• • Speech output included national news (weekdays, networked) and local weather/traffic, daily devotionals, weekly sports focus, drama, Chat Room interview; also local heritage, Bible readings, Bible teaching and people’s stories. Local events (church and community) are advertised and prayers about national & international events/disasters are added to the end of each news broadcast..

• An automated play-out system maintained logged programme output 24 hours per day and our programme schedule was detailed on our website. 25% of our broadcast programmes (excluding repeats) are original (produced by the Flame team) or live (target 28%). 28% of our material broadcast is new (not repeated) (on target) and 89% is produced by the Flame team. Most of our live programmes are recorded and polished for subsequent repeat broadcasts.

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Wirral Christian Media Limited Director’s Report for year ended 31 March 2022

Key commitments - social gain

(a) the provision of sound broadcasting services to individuals who are otherwise under-served ... the station serves the Christian community on Wirral (and beyond) who welcome a family friendly and Christian voice in the airwaves.

(b) the facilitation of discussion and the expression of opinion ... we broadcast programmes which provide discussion and we encourage free expression of opinion. We include local people’s stories.

(c) the provision of education or training to individuals not employed by the person providing the service ... unemployed people are involved. Volunteers are welcome, both long and short term.

(d) the better understanding of the particular community and the strengthening of the links within it ... programmes feature people from local churches, we advertise local church and community events, and we are involved in local inter-church activities and co-ordination meetings.

Key commitments – access and participation

Volunteers from the local community have the opportunity to participate in the operation of the station as presenters, administrators and managers. Some of our regular broadcasters are registered disabled, all ages of people are involved. Our website indicates ways in which volunteers (from the North West) can help us.

Key commitments – accountability to the target community

Management reports are kept of programme output and internet listenership. Our website maintains an up-to-date broadcasting schedule and the state of our broadcasts. We encourage listeners and local church leaders/key church members to give feedback on our programmes/ People bumped into make positive comment with no complaints. Our facebook page also details our programmes.

Volunteer inputs ... 29 volunteers, 247 hours/week total (over 30 hours/week each from 5 key volunteers). In the year we have brought 1 new broadcaster to air and 20 guests have been interviewed. Our studio premises are rent-free (St Paul's Road Mission Church) and our antenna site (Willaston) is rent-free. Our website was maintained, along with e-mail capability and web hosting by Marketing the Change at cost, as voluntary support. Our accounts were prepared by Elpizo Chartered Accountants, again as a donation to the Charity.

Significant difficulties

• Medium wave (Ofcom allocation because of crowded FM spectrum) is a disappointment in terms of music quality and the difficulty with old radios. Storm Arend in November 2021 caused major damage to the Flame antenna and the shed where the medium wave transmitter was located. Despite short term repair work the transmitter was unserviceable and so a replacement was sought. This was a lengthy process because of the rarity of second-hand medium wave transmitters and was complicated by the worldwide scarcity of components (due to COVID) and also Ukraine war. Consequently medium wave operation was not restored until September 2022. During this time Ofcom was kept aware of the loss of service because of the Flame community radio licence,

• Technical problems with the stability of our links from remote studio and to transmission site.

• Raising financial support in a deprived local area. Few grant opportunities are open to us.

• Limited to voluntary effort because of financial constraints. Difficulty in finding skilled people from the younger generation with the time to volunteer.

Audience research

• not formally done but simple informal contact with friendly listeners and supporters is encouraging.. We also have over 800 followers on facebook and 500 on twitter.

• Web-casting grew to 2,000 hours per month from 350 listeners with over 2/3 being in UK. Peak listeners = 24. Internet listenership is still low compared with medium wave listenership.

• 5,000 accesses (3,600 hours) to our podcasts (LISTEN AGAIN)

• Continuing DX reports from radio enthusiasts (10 in year) across Europe (Finland, Sweden, Norway).

Financial support ... 93% of our income came as subscriptions and donations from individuals and churches (including gift aid), and some came from grants. Gifts “in kind” ( materials) have been grossed up and included in our income. The studio and antenna site was rent-free (gift in kind of £8,000, not included in the accounts). Our policy is that volunteers are not remunerated (expenses only being paid). Volunteer time (not included in accounts) of £164,022 is calculated on the basis of Ofcom standard rates for volunteer hours (time spent in the studio and also at home).

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Wirral Christian Media Limited Director’s Report for year ended 31 March 2022

Stock.

• Music library comprising 63,500 music tracks, some purchased, mostly gifts

• Programme library comprising 7,500 hours, some created locally and some imported free of charge.

Creditors. We now only have internal debts. These are

• St Paul’s Road Mission because of deferred heat and light costs (since 2009). We are grateful for this temporary support.

• Director’s Loans (interest of £1,318 waived on these loans)

• ➢ Norman Polden long term radio set up loan since 2001.

• ➢ Norman Polden “short-term top-up” loan to meet cash flow crises.

Expenditure corresponded to £5 per hour broadcast. We broadcast in a needy area and keep our total expenditure to a minimum.

Plans for the future (2022/2023)

• Encourage download and use of the APP to increase the number of listeners and listening hours.

• Restore medium wave service as soon as possible (storm damage)

• Build our support base in the local area (going slow, need more)

• Support local service providers in their bid for a Liverpool SSDAB licence from Ofcom

• Continue use of social networking to increase awareness

• Build a stronger management team.

• Continue to improve our technical equipment, particularly our remote studio and antenna site links

The charity’s future is dependent on our supporters, our team and the existing trustee loan. We believe that the above actions will build the team and, in time, increase our support.

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Wirral Christian Media Limited Director’s Report for year ended 31 March 2022

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report on the annual accounts of the Charity for the year ended 31[st] March 2022.

Respective responsibilities of trustees and examiner.

As the charity’s trustees you are responsible for the preparation of accounts; you consider that the audit requirement under of 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention.

Basis of independent examiner’s report

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 trustees 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 I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s statement

In connection with my examination, no matter has come to my attention:

1. which gives me material cause to believe that in any material respect the requirements

2. to keep accounting records in accordance with section 41 of the Act; and

3. ▪ to prepare accounts which accord with the accounting requirements of the Act 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.

The accounts have been drawn up as a going concern, although the charity has net assets it is trading at a loss and is dependent on the continued support of the creditors long term. The major creditors understand that these liabilities are due to premises and transmitter set up and the charity will trade out of this deficit.

1. Further to review and interpretation of the Financial Statements, I am satisfied that the financial statements are free from any material misstatement and that they represent a true and fair view of the accounts for the previous period and furthermore I am satisfied that any queries which were identified during my review have been fully resolved.

Jeremy Mulvihill MBS, CPA, CIPFA, Dip IFRS Certified Public Accountant & Internal Auditor.

Date 27[th] January 2023

• 21 Rollingmill Lane, St Helens, Merseyside WA9 3GB

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Wirral Christian Media Limited Director’s Report for year ended 31 March 2022

Profit and Loss Account for the year ended 31 March 2022

2022 2021 £ £ Turnover (Income) 20,364 34,919 Cost of sales - (408) Gross profit ( Income) 20,364 34,511 Expenditure (22,292) (33,798) Operating profit / (loss) (1,928) 713 Profit (loss) on ordinary activities before taxation (1,928) 713 Tax on loss on ordinary activities - - Loss / profit for the financial year (1,928) 713 Balance Sheet as at 31 March 2022 Notes 2022 2021 £ £ Fixed Assets Intangible assets 4 128,386 147,198 Tangible assets 5 13,717 6,887 142,103 154,085 Current Assets Cash and Bank and In Hand 1 2,899 Creditors Amounts falling due after one year 6 (96,500) (95,107) Net Assets 45,603 61,877 Capital and Reserves Revaluation reserve 8 47,531 66,554 Profit and Loss account ( 1,928) (3,677) Shareholder’s funds 45,603 61,877

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Wirral Christian Media Limited Director’s Report for year ended 31 March 2022

Statement of Changes in Equity, for year ended 31[st] March 2022

Share Share Revaluation Profit and Total Capital Premium reserve loss account £ £ £ £ £ At 1[st] April 2020 - - 65,554 (4,390) 61,164 Profit for the financial year 713 713 --------- ---------- --------At 31[st] March 2021 65,554 (3,677) 61,877 At 1[st] April 2021 65,554 (3,677) 61,877 Profit for the financial year (1,928) (1,928) Gain on revaluation of fixed assets - - - Gain/loss on revaluation of stock (18,023) - - --------- ---------- --------At 31[st] March 2022 47,531 (5,605) 59,949

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The member has not required the company to obtain an audit in accordance with section 476 of the Act. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

… N R Polden ….. Director ….. Approved by the board on 22[nd] December 2022

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2022

NOTES TO THE ACCOUNTS

1. Accounting policies

Basis of preparation … The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover … Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Intangible fixed assets … Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

Tangible fixed assets … Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold buildings over 50 years Leasehold land and buildings over the lease term Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years

Creditors … Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Taxation … The company is a charitable organisation and as such is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Provisions … Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2. Employees

Average number of persons employed by the company - (2022) - (2021)

3. Explanation of accounts

Income … comprises the following items :

• Subscriptions … Subscriptions are regular donations from individuals (mostly monthly) and are augmented by single donations (from individuals and churches). Both are gift aided where possible, This comprises the major part of the income.

• Advertising and Sponsorship … money received to prepare and broadcasts adverts or to link programs to individuals or businesses.

• Broadcast Access Fees … money received to prepare and broadcast specific programmes for churches, charities or other organisations,

• Equipment sales … money received from equipment disposal

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2022

• Fundraise, events, merchandise … money received from events and fundraising activities to support the business

• Grants and gift aid tax refunds … as the title says

Assets gained

• recorded music and produced programmes (in audio form) are prepared by team members and are put into “stock” and depreciated as “intangible fixed assets”. Music gifts (as mp3s for example) are also put into “stock” and depreciated as “intangible fixed assets”. Equipment and sundry items provided as gifts are put into “assets” and depreciated as “tangible fixed assets”.

In kind support

• this comprises rent-free premises and antenna site, services rendered and also volunteer hours (in premises and home-working). Volunteer hours are valued at hourly rates defined by Ofcom.

Expenditure … comprises the following items :

• Employee costs … employee wages, employee expenses, management travel & subsistence

• Premises costs …antenna, studio, rent, light & heat & antenna power

• Technical costs … equipment hire, equipment sundries, repairs and maintenance

• Marketing costs … advertising and PR

• General administrative expenses …telephone & internet, bank charges, catering, sundries

• Programme costs … programme purchases

• Legal and professional costs … accountancy, licences, insurance and accountancy

Stock … The stock comprises the music library and the programme library stored as playable audio files on computer storage media. These files are used for broadcasting. Valuation of music (downloads 48p/track) and programmes (83p/minute), both depreciated over 5 years.

Director loan

• Norman Polden long term radio set up loan since 2001and is a fixed agreed value.

• Norman Polden short-term loan … this varies year by year according to Flame’s financial state.

Creditor

• St Paul’s Road Mission deferred heat and light costs (since 2009).

4. Intangible fixed assets (Stock)

Cost £ £ At 1[st] April 2021 379,986 Stock additions …. Programmes net increase 47,349 Stock additions …. Music net decrease ( 331) ---------At 31[st] March 2022 427,004 Amortisation At 1[st] April 2021 232,788 Provided during year 65,830 ---------At 31[st] March 2022 298,618 ---------- Net book value at 31[st] March 2022 128,386 Net book value at 31[st] March 2021 147,198

The stock (media and programme library) is being written off in equal instalments over its estimated life of 5 years.

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2022

5. Tangible fixed assets Buildings, media and equipment £

Cost At 1[st] April 2021 45,527 Additions … equipment 927 Additions … fittings 8,354 Additions … music purchased 768 --------At 31[st] March 2022 55,576 Depreciation At 1[st] April 2021 38,640 Charge for the year 3,219 --------At 31[st] March 2022 41,859 ---------- Net book value at 31[st] March 2022 13,717 Net book value at 31[st] March 2021 6,887 6. Creditors : amounts falling due within one year 2022 2021 £ £ - - 7. Creditors : amounts falling due after one year 2022 2021 £ £ St Paul’s Road Mission (deferred gas & electricity) 37,051 33,162 Director loan – Norman Polden, long term radio set up loan 50,593 50,593 Director loan – Norman Polden, short term loan 8,856 11,352 --------- -------96,500 95,107 8. Revaluation reserve 2022 2021 £ £ At start of year 65,554 65,554 Gain (loss) on revaluation of programmes (18,023) --------- -------At end of year 47,531 65,554

9. Other information

Wirral Christian Media Limited is a private company limited by guarantee and incorporated in England. Its registered off ice is 122 Mill Lane, Greasby, Wirral CH49 3AR

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2022

Summary profit and loss account for the year ended 31st March 2022	Summary profit and loss account for the year ended 31st March 2022
	2022 £		2021 £
Sales (Income)	20,364		34,919
Cost of sales	-		408
Gross profit	20,364		34,511
Expenses	22,292		33,798
Operating (loss)/profit	(1,928)		713
Detailed profit and loss account for the year ended 31st March 2022
This schedule does not form part of the statutory accounts
	2022 £		2021 £
INCOME
Advertising and Sponsorship	75
Subscriptions (monthly and single) (individuals and organisations)	7,162
Donations	9,204
Broadcast Access Fees	350
Grants	1,000
Gift Aid	2,573
Fundraise, events, merchandise	0
	--------
TOTAL INCOME	20,364		34,919
Cost of sales		-	408
EXPENDITURE
Employees
Employees expenses	3,935
Travel and subsistence (management)	1,114
Premises costs
Rent (studio & antenna)	-
Antenna power	810
. Studio Light and heat	3,889
Premises improvements (fixtures and fittings)	306
Technical costs
Equipment sundries	1,648
Equipment hire	1,920
Repairs and maintenance	0
Marketing	100
Media programme purchases	391
General administrative expenses
Telephone and internet	2,393
Bank charges	365
Sundries	217
Legal and professional costs
Licences, insurance and subscriptions	4,184
Accountancy fees	1,020
		--------
TOTAL EXPENDITURE		22,292	33,798
		---------	---------
INCOME – EXPENDITURE (PROFIT)		(1,928)	713

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