OpenCharities

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

2021-03-31-accounts

Contents ofthe Finaacial Statemeats
for the Year Ended 31March 2021
Page
Report ofthe Trustees 1 to 7
Independent
Examiner's
Report
Statement ofFinancial Activities
Balance Sheet 10 to 11
Notes to the Financial Statements 12 to 22

31.3.21 31.3.20
Unrestricted Restricted Total Total
funds funds funds funds
Notes 6 f
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 2 1,500 1,500 10,050
Charitable
activities		 4
Advice and support 205,004 81,438 286,442 211,997
Investmentincome 605 605 252
Total 207,109 81,438 288,547 222,299
EXPENDITURE ON
Charitable
activities		 5
Advice and support 171,303 71,700 243,003 212,177
NET INCOME 35,806 9,738 45,544 10,122
Transfers
between
funds		 14 3,540 (3,540)
Other recognised
gains/(losses)
Actuarial
gains/(losses)		 on defined benefit
schemes (160,000) (160,000) 180,000
Net movement
in fuads		 (120,654) 6,198 (114,456) 190,122
RECONCILIATION OF FUNDS
Total funds brought forward 80,586 80,586 (109,536)
TOTAL FUNDS CARRIED FORWARD (40,068) 6,198 (33,870) 80,586

31.3.21 31.3.20
Unrestricted Restricted Total Total
funds funds funds funds
Notes f f f f
FIXEDASSETS
Tangible assets 10 5,586 5,586
CURRENT ASSETS
Debtors 11 22,500 22,500 6,427
Cash at bank 98,250 45,672 143,922 54,545
120,750 45,672 166,422 60,972
CREDITORS
Amounts
falling due within one year		 12 (39,404) (39,474) (78,878) (13,386)
NET CURRENT ASSETS 81,346 6,198 87,544 47,586
TOTAL ASSETSLESSCURRENT
LIABILITIES 86,932 6,198 93,130 47,586
PENSION (LIABILITY)/ASSET 15 (127,000) (127,000) 33,000
NET ASSETS (40,068) 6,198 (33,870) 80,586
FUNDS 14
Unrestricted
funds		 (40,068) 80,586
Restricted funds 6,198
TOTAL FUNDS (33,870) 80,586

DONATIONS
AND LEGAC		 IES
31.3.21 31.3.20
Unrestricted Restricted Total Total
funds funds funds funds
f f. f
Donations 1,500 1,500 50
Legacies 10,000
1,500 1,500 10,050

31.3.21 31.3.20
Unrestricted Restricted Total Total
funds funds funds funds
8 f.
Deposit account interest 605 605 252
INCOME FROM CHARITABLE ACTIVITIES
31.3.21 31.3.20
Activity f
Other support services
provided Advice and support 64,725 41,294
Grants Advice and support 221,717 170,703
286,442 211,997
Grants received, included in the above, are as follows:
31.3.21 31.3.20
f
Cheshire Community Foundation 13,135
NHS England 11,651
WBC - Infrastructure Support Services 116,000 116,000
Sport England 15,228
Youth Social Action Fund 11,500
East Primary Care GP Network 20,134
Torus Foundation 21,278 16,324
NAVCA 3,000
WBC - Good Neighbours Protect 21,500
TN LCommunities Fund 26,670
221,717 170,703
CHARITABLE ACTIVITIES COSTS
Support
Direct costs(see
Costs
f		 note 6)
f		 Totalsf
Advice and support 239,799 3,204 243,003

SUPPORT COSTS
Governance
costs
Advice and support 3,204
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated aRer charging/(crediting):
31.3.21 31.3.20
f I
Depreciation -owned assets 504
Other operating leases 10,546 12,605

STAFFCOSTS
31.3.21 31.3.20
I f
Wages and salaries 176,008 145,701
Social security costs 9,503 8,261
Pension costs 9,189 8,667
Pension deficit payments 8,471 7,033
203,171 169,662
The average monthly
numb		 er ofemployees
during the year was as		 follows:
31.3.21 31.3.20
Chief officers 1 1
project managers 1 I
project officers 6 5
Secondment
to Warrington		 parents &carers 1 1
9 8

Fixtures
Plant and and Computer
machinery
f		 fittings
f		 equipment
f		 Totals
f
COST
At
1 April 2020		 12,919 2,605 15,524
Additions 6,090 6,090
At 31March 2021 12,919 2,605 6,090 21,614
DEPRECIATION
At
1 April 2020		 12,919 2,605 15,524
Charge for year 504 504
At 31 March 2021 12,919 2,605 504 16,028
NET BOOKVALUE
At 31 March 2021 5,586 5,586
At 31 March 2020
11. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.21 31.3.20
f f
Trade debtors 21,573 6,427
Other debtors 927
22,500 6,427
12. CREDITORS: AMOUNTS FALLING DUK WITHIN ONE YEAR
31.3.21 31.3.20
f f
Trade creditors 3,188
Social security and other taxes 3,311 3,102
Other creditors 4,663 4,666
Accruals and deferred income 70,904 2,430
78,878 13,386
Deferred income comprises grant income received in advance ofthe year to which it relates.
31.03.21
f
Balance as at 1st April 2020
Amount
released		 to income earned from charitable activities
Amount
deferred		 in year 68,474
Balance as at 31stMarch 2021 68,474

31.3.21 31.3.20
f
Within one year 13,297 13,297
Between one and five years 6,653 19,950
19,950 33,247
14. MOVKMKNT IN FUNDS
Net Transfers
movement between At
At 1.4.20 in funds funds 31.3.21
f f f f
Unrestricted
funds
General
fund		 47,586 35,806 3,540 86,932
Pension fund 33,000 (160,000) (127,000)
80,586 (124,194) 3,540 (40,068)
Restricted funds
Cheshire Community Fund - Manbassador
Project 4,893 4,893
TNL Community Fund 449 (449)
Assura Digital Grant 3,350 (2,045) 1,305
WBC Good Neighbours Project 1,046 (1,046)
9,738 (3,540) 6,198
TOTAL FUNDS 80,586 (114,456) (33,870)
Net movement
in		 funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources
f		 expended
f		 losses
f		 in funds
f
Unrestricted
funds
General
fund		 207,108 (171,302) 35,806
Pension fund (160,000) (160,000)
207,108 (171,302) (160,000) (124,194)
Restricted funds
Welltime Project 20,133 (20,133)
Cheshire Community Fund - Manbassador
Project 9,786 (4,893) 4,893
TNL Community Fund 26,670 (26,221) 449
Assura Digital Grant 3,350 3,350
WBC Good Neighbours Project 21,500 (20,454) 1,046
81,439 (71,701) 9,738
TOTAL FUNDS 288,547 (243,003) (160,000) (114,456)

Net
movement At
At 1.4.19 in funds 31.3.20
f f
Unrestricted funds
General
fund		 23,464 24,122 47,586
Pension fund (147,000) 180,000 33,000
(123,536) 204,122 80,586
Restricted funds
Youth Social Action Fund 7,000 (7,000)
Big Lottery Awards4AII 7,000 (7,000)
14,000 (14,000)
TOTAL FUNDS (109,536) 190,122 80,586
Incoming Resources Gains and Movement
resources
f		 expended
f		 losses
f		 in funds
Unrestricted funds
General
fund		 184,011 (159,889) 24,122
Pension fund 180,000 180,000
184,011 (159,889) 180,000 204,122
Restricted funds
NHS - Dept ofHealth 11,650 (11,650)
Sport England Volunteering 15,138 (15,138)
Youth Social Action Fund 11,500 (18,500) (7,000)
BigLottery Awards4AII (7,000) (7,000)
38,288 (52,288) (14,000)
TOTAL FUNDS 222,299 (212,177) 180,000 190,122

The amo unts recognised
in the Statement ofFinancial Activiti		 es are as follows:
Defined benefit
pension plans
31.3.21 31.3.20
f f
Current service cost 12,000 16,000
Net interest from net defined benefit
asset/liability 21,000 27,000
Past service cost
33,000 43,000
Actual return on plan assets 112,000 (31,000)
Changes in the present value ofthe defined benefit obligation are as follows:
Defined benefit
pension plans
31.3.21 31.3.20
f f
Opening defined benefit obligation 930,000 1,126,000
Current service cost 12,000 16,000
Contributions by scheme participants 2,000 2,000
Interest cost 21,000 27,000
Actuarial losses/(gains) 276,000 (224,000)
Benefits paid (18,000) (17,000)
1,223,000 930,000

Defined benefit
pension plans
31.3.2I 31.3.20
f
Opening fair value ofscheme assets 963,000 979,000
Interest income on plan assets 22,000 23,000
Contributions by employer 15,000 7,000
Contributions by scheme participants 2,000 2,000
Actuarial gains/(losses) 112,000 (31,000)
Benefits paid (18,000) (17,000)
1,096,000 963,000
The amounts recognised in other recognised gains and losses are as follows:
Defined benefit
pension plans
31.3.21 31.3.20
f
Actuarial gains/(losses) (160,000) 180,000
(160,000) 180,000
The major categoues of scheme assets as amounts oftotal scheme assets are as follows:
Defined benefit
pension plans
31.3.21 31.3.20
f f
Equities 427,440 337,050
Bonds 493,200 452,610
Property 120,560 77,040
Cash 54,800 96,300
1,096,000 963,000
Principal actuarial assumptions
at the Balance Sheet date (expressed as weighted		 averages):
31.3.21 31.3.20
Discount rate 2.00'/o 2.30'/o
Future salary increases 3.55'/o 2.60'/o
Future pension increases 2.85'/o 1.90o/o