2021-08-31-accounts - Wigan Athletic FC Community Trust

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		Page
Report ofthe Trustees	1	to	6
Report ofthe Independent Auditors	7	to	10
Statement ofFinancial Activities
Statement ofFinancial Position		12
Statement ofCash Flows		13
Notes to the Statement ofCash Flows		14
Notes to the Financial Statements	15	to	23
Detailed Statement ofFinancial Activities	24	to	25

		for t	he Year E	nded 31August	2021
						2021	2020
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes
INCOME	AND ENDOWMENTS FROM
Charitable	activities
Geneml				260,343	92,564	352,907	227,163
Schools				118,827	153,488	272,315	272,608
Community	development			173,495	319,397	492,892	485,517
Training and skills				116,435	130,126	246,561	189,056
Investment	income			242		242	1,171
Total				669,342	695,575	1,364,917	1,175,515
EXPENDITURE ON
Charitable	activities
General				153,688	49,008	202,696	287,546
Schools				91,817	153,488	245,305	284,808
Community	development			127,873	357,966	485,839	494,235
Training and skills				202,241	126,816	329,057	183,179
Total				575,619	687,278	1,262,897	1,249,768
NET INCOME/(EXPENDITURE)				93,723	8,297	102,020	(74,253)
RECONCILIATION		OFFUNDS
Total funds	brought forward			274,612	13,600	288,212	362,465
TOTAL FUNDS CARRIED FORWARD				368,335	21,897	390,232	288,212

		2021	2020
	Notes
FIXEDASSETS
Tangible assets		70,927	41,342
CURRENT ASSETS
Debtors	12	147,939	61,696
Cash at bank and in hand		367,379	485,364
		515,318	547,060
CREDITORS
Amounts falling due within one year	13	(196,013)	(300,190)
NET CURRENT ASSETS		~319305	246,870
TOTAL ASSETSLESSCURRENT
LIABILITIES		390,232	288,212
NET ASSETS		~390232	288,212
FUNDS	15
Unrestricted funds		368,335	274,612
Restricted funds		~21 897	13,600
TOTAL FUNDS		390232	288,212

				2021	2020
			Notes
Cash flows from operating	activities
Cash generated from operations			1	~78,445	69,723
Net cash (used in)/provided	by operating		activities	~78,445	69723
Cash flows from investing	activities
Purchase oftangible fixed assets Sale oftangible fixed assets Interest received				(44,520) 4,738 242	(8,653) 11,223 1,171
Net cash (used in)/provided	by investing		activities	~39,540)	3,741
Change in cash and cash equivalents		in
the reporting period Cash and cash equivalents	at the			(117,985)	73,464
beginning ofthe reporting	period		2	485,364	411,900
Cash and cash equivalents	at the end	of
the reporting period			2	367,379	485,364

OPERATING ACTIVITIES
			2021	2020
Net income/(expenditure) for the reporting		period (as per the
Statement ofFinancial Activities)			102,020	(74,253)
Adjustments for:
Depreciation charges			12,566	14,800
Profit on disposal offixed assets			(2,369)	(7,149)
Interest received			(242)	(1,171)
(Increase)/decrease in debtors			(86,243)	76,777
(Decrease)/increase in creditors			~104 177	60,719
Net cash (used in)/provided	by operations		~78,445)	69,723
ANALYSIS OF CASH AND	CASH EQUIVALENTS
			2021	2020
Cash in hand				33
Cash at bank			~367379	485,331
Total cash and cash equivalents			367,379	485 364

	At 1/9/20	Cash flow	At 31/8/21
		8
Net cash
Cash at bank and in hand	485,364	~117,985	367,379
Total	485,364	~117985	~367379

	Grants r	ecei	ved are as follows:
					2021	2020
					1 072,295	972,985
6.	CHARITABLE ACTIVITIES COSTS
					Support
				Direct	costs (see
				Costs	note 7)	Totals
	General Schools			198,306 244,659	4,390 646	202,696 245,305
	Community		development	484,949	890	485,839
	Training	and skills		327,780	1,277	329,057
				1,255,694	7,203	1,262,897
7.	SUPPORT		COSTS
					Governance
				Finance	costs	Totals
	General Schools			224 45	4,166 601	4,390 646
	Community		development	63	827	890
	Training	and	skills	91	1,186	1,277
				423	6 780	7,203

		2021	2020
Auditors'	remuneration	6,780	6,700
Depreciation - owned assets		12,566	14,800
Surplus	on disposal offixed assets	~2,369	~7,149)

STAFFCOSTS
						2021	2020
Wages and salaries						911,709	919,920
Social security costs Other pension costs						69,020 ~17675	67,987 17,090
						998,404	~1004997
The avemge monthly	number ofemployees		during the year was	as follows:
						2021	2020
						63	65
The number ofemployees		whose employee	benefits (excluding	employer	pension	costs) exceeded	f60,000 was:
						2021	2020
f60,001 —f70,000						1	1

	for the Year Ended 31August 2021
11.	TANGIBLE FIXEDASSETS
			Equipment
	COST
	At 1 September 2020		102,729
	Additions Disposals		44,520 ~9,066)
	At 31August 2021		138,183
	DEPRECIATION
	At 1 September 2020		61,387
	Charge for year Eliminated on disposal		12,566 ~6,697)
	At 31 August 2021		67,256
	NET BOOKVALUE
	At 31 August 2021		70,927
	At 31August 2020		41,342
12.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
		2021	2020
		f
	Prepayments and accrued income	147,939	~61696
13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2021	2020
			6
	Accrued expenses	100,300	50,215
	Deferred income	95,713	249 975
		196013	300,190

ANALYSIS OFNET A	SSETSBETWE	EN FUNDS
				2021	2020
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
Fixed assets		70,927		70,927	41,342
Current assets Current liabilities		491,570 (194,162)	23,748 ~1,851)	515,318 ~196013)	547,060 (300,190)
		368,335	21,897	390,232	288,212
MOVEMENT IN FUNDS
				Net
				movement	At
			At 1/9/20	in funds	31/8/21
Unrestricted funds
General			274,612	93,723	368,335
Restricted funds
Premier League Kicks Wigan Youth Zone Premier League Primary	Stars		4,104 702	(1,048)	4,104 (1,048) 702
Veterans Project WNST/FLT Disability Project			283 80	(1,031)	(748) 80
Kids on the Move Extra Time MWMS FA Womens Recreational Football National Lottery Fund (P2P)			1,036 7,450 (55)	7,060 3310	1,036 7,456 (55) 7,060 3310
			13,600	8,297	21,897
TOTALFUNDS			~288 212	102,020	390,232

			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted funds
General			669,342	(575,619)	93,723
Restricted funds
Premier League Kicks			147,500	(147,500)
Premier League Inspires			45,000	(45,000)
Wigan Youth Zone			13,846	(14,894)	(1,048)
Premier League Primary	Stars		140,000	(140,000)
Grant Income			32,491	(32,491)
Veterans Project			11,526	(12,557)	(1,031)
WNST/FLT Disability Project			8,000	(8,000)
Sport England			9,850	(9,850)
Kids on the Move			13,488	(13,488)
Extra Time			25,980	(25,974)
MWMS			22,140	(22,140)
Fit Fans			7,275	(7,275)
Loneliness Projected			38,130	(38,130)
Literacy Trust			1,667	(1,667)
Social Action Wigan			5,000	(5,000)
FAWomen's Recreational		Football	43,556	(36,496)	7,060
National Lottery Fund (P2P)			130,126	~126,816)	3,310
			695,575	(687,278	8,297
TOTAL FUNDS			1,364917	~1262,897)	~102020

					Net	Transfers
					movement	between	At
				At 1/9/19	in funds	funds	31/8/20
Unrestricted funds
General				359,339	(81,423)	(3,304)	274,612
Restricted funds
Premier League Kicks Premier League 4 Sport				(2,006) (85)	6,110	85	4,104
Premier League Enterprise Wigan Youth Zone		Project		646 (1,131)	(576)	(646) 1,707
Premier League Primary	Stars			776	(74)		702
Premier League Girls Football Grant Income BigLottery Fund Veterans Project				3,003 484 959 676	151 (393)	(3,003) (635) (959)	283
WNST/FLT Disability Project				51	29		80
Lancashire Crime Commissioner				(800)		800
EFLTrust Infrastructure GMP Back on track Kids on the Move Extra Time MWMS The Brick Wigan Council	Grant			(1,592) (1,448) (1,954) 7,573 (17) 361 (2,370)	2,990 (123) (38)	1,592 1,448 (361) 2,370	1,036 7,450 (55)
Greater Sport					(178)	178
Street Games					406	(406)
Wigan Council Youth Intervention			Project		(5'/5)	575
Fit Fans					(138)	138
Loneliness Projected Coalfields Regeneration	Trust				(413) ~8)	413 8
				~3126	7,170	3,304	13,600
TOTAL FUNDS				362,465	~74,253		288 212

			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted funds
General			612,116	(693,539)	(81,423)
Restricted funds
Premier League Kicks			158,843	(152,733)	6,110
Premier League Inspires			39,278	(39,278)
Wigan Youth Zone			14,715	(15,291)	(576)
Premier League Primary	Stars		150,139	(150,213)	(74)
Grant Income			49,947	(49,796)	151
Veterans Project			14,263	(14,656)	(393)
WNST/FLT Disability Project			2,524	(2,495)	29
Kids on the Move			16,914	(13,924)	2,990
Extra Time			8,074	(8,197)	(123)
MWMS			24,390	(24,428)	(38)
Greater Sport			3,854	(4,032)	(178)
Street Games			6,413	(6,007)	406
Wigan Council Youth Intervention		Project	54,393	(54,968)	(575)
Fit Fans			8,049	(8,187)	(138)
Loneliness Projected Coalfields Regeneration	Trust		10,973 630	(11,386) ~638)	(413) (8)
			~563 399	(556,229)	7,170
TOTAL FUNDS			1,175,515	~(1 249 768)	74253

		for the Year Ended	31August 2021
			2021	2020
INCOME AND ENDOWMENTS
Investment income
Deposit account interest			242	1,171
Charitable activities
Soccer schools			119,904	20,088
After School Sports	Club		37,027	42,905
PE Support			81,800	53,574
Grants Government income			1,072,295 53,649	972,985 ~84 792
			1,364,675	1,174,344
Total incoming resources			1,364,917	1,175,515
EXPENDITURE
Charitable activities
Wages and salaries			911,709	919,920
Social security			69,020	67,987
Pensions			17,675	17,090
Telephone			6,703	5,904
Postage and stationery			1,652	2,280
Sundries			20,933	24,218
Motor and travel expenses			25,361	35,534
Facility hire			30,456	27,795
Kit and equipment			11,039	23,784
Prizes			2,881	6,375
Training			9,856	6,118
Legal and professional			126	1,532
Educational resources			3,697	581
Utilities			57,518	36,608
Consultancy			8,619	7,795
ITequipment			10,498	3,876
Accreditation				2,783
Insurances			1,574	1,115
Lotto expenditure				3,416
Pathway2Participation		costs	37,966	10,847
NCS activities			18,214	18,442
Youth Intervention	Project			11,000
Equipment depreciation			12,566	13,781
Motor vehicle depreciation Profit on sale oftangible fixed assets			~2369	1,019 ~17 149
			1,255,694	1,242,651
Support costs
Finance
Bank charges			423	417

	for the Year En	ded 31August 2021
		2021	2020
Finance
Governance	costs
Auditors' remuneration		6,780	6,700
Total resources	expended	~1262897	~1249768
Net income/(expenditure)		102020	~74,253)