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2023-03-31-accounts

~Pa e No.
Reference and Administrative Information
Trustees Report 2-8
Auditors Report 9- 11
Statement of Financial Activities 12
Balance Sheet 13
Statement ot Cash Flows
Notes to the Financial Statements 15-25
President: Sir Norman
Stoller CBE
Sir Norman
Stoller CBE
Sir Norman
Stoller CBE
KStJ DL
Trustees at date report approved: Christopher
Wareing
(Chair)
John Ainley
Fozta T Amin (appointed 30.05.23)
Dave Benstead
Philip Marsh (appointed 01.02.23)
Ann Ashton
Janelle
M Barker
Paul Axon (appointed 01.02.23)
Terry Flanagan
Andrew
Milnes
Jonathan
Lloyd
Other Trustees who served during year: Kashif Ashraf (resigned 28.03.23)
Stephanie
A Bolshaw
(resigned 31.01.23)
Adam J Poyner (resigned 31.01.23)
Chief Executive (interim): Lucy Lees
Registered Office: Egerton Street
Oldham
OL1 3SE
Business address: Egerlon Street
Oldham
OL1 3SE
Auditors: BK Plus Audit Limited
Sterling House
501 Middleton Road
Chadderton
Oldham
OL9 9LY
Bankers: Natwest
10Yorkshire Street
Oldham
OL1 1QT
Company number: 06946098
Registered Charity number: 1134427

2023 2022
Unrestricted Restricted Unrestricted Restricted
Nate Funds Funds Total Funds Funds Tots
I
f f f f f f
INCOME
Donations
and legacies
2 510,922 510,922 653,433 67,749 721,182
Charitable
activities:
Dehvery income 3 193,340 369,884 583,224 134,476 464,722 599,198
Other lradmg
activities
Fundraising events 4 229,035 229,036 143,850 143,850
inveslmenlincome 3,139 3,139 69 69
Otherincome 2 938 2 938 43 394 43 394
Total incoming
resources
939,374 389,884 1,329,258 975,222 532,471 1,607,693
EXPENDITURE
Raising funds 99,950 99,950 77,056 '(/,058
Chsrilabie
activities:
Youth proJects and activities 7 988,461 530,555 1,519,026 740,439 670,719 1,411,158
Governance 7 26,466 - 26,466 25,991 25,991
Total expenditure 7 1,114,877 630,665 1,645,442 843,488 670,719 1,514,207
Net (outgoing)
Incoming
resourcos
before other recognised gains and losses (176,603) (140,681) (316,184) 131,734 (138,248) (6,514)
Other recognised
gains and losses
Net movement
ln funds
(176,503) (140,681) (316,184) 131,734 (138,248) (6,614
Reconciliation
offunds
Total funds
brought
forward
1 071 972 5636798 6708 770 940 238 5775 046 5715 28vl
Total funds carried forward 19 896,469 5,496,117 6,392,586 1,071,972 5,636,798 6,708,770

Nlahdlo
(Oldham
Youth
Zone)
BALANCE SHEET: AS AT 31 MARCH 2023
Note 2023 2022
6 6
FIXEDASSETS
Tangible assets 12 5,538,270 5,713,656
Total fixed assets 5,538270 5,713,656
CURRENT ASSETS
Stock 13 1,000
Debtors 14 564,424 579,272
Cash at bank and
In hand
15 582,253 678,016
Total current assets 1,147,677 1,257,288
LIABILITIES:
Creditors
failing due within one year
293,361 262,174
Net current assets 854316 995,114
Net assets 20 6392,586 6,708 770
THE FUNDS OF THE CHARITY
Reslricfed income funds 19 5,496,117 5,636,798
Unrestricted
funds
19 896,469 1,071,972
Total charity funds 19 6 392586 6,708 770

/Vo/e 2023 2022
6 6
Cash used
in
operating activities 24 «93,912 24,533
Cash flows from investing activities
Interest income 3,139 69
Purchase of tangible fixed assets (4,990) (22,483)
Sale of Iangible fixed assets
Cash provided by (used in) investing activities ~1,954 «22 414
Increase/(decrease) in cash and cash equivalents
in the year (95,763) 2,119
Cash and cash equivalents at the beginning of the year 678,016 675,897
Total cash and cash equivalents at the end of the year 582,253 678,016

Unrestricted Restricted Total Total
2023
6
2023
f
2023
E
2022f
2 Income from donations and le acies
Patrons programme and donations 187,042 187,042 174,719
Gift Aid recoverable 23,880 23,880
Covld-19 support
grants
178,714
BBCChildren
in Need grant
67,749
Local authority
grants
300,000 300,000 300,000
510,922 510,922 721,182
3 Income from charitable activities
Delivery incomer
Performance
related
grants (prolect funding) 14,181 389,884 404,065 464,722
Service level agreements 32,184 32,184 13,342
Caftan and refreshments 37,204 37,204 28,300
Facility hire 74,453 74,453 62,055
Membership,
fees and sale
ofgoods 35 318 35,318 30,779
193340 389,884 583,224 599,198
4 Income from other tradin activities
Fundraising
events
229,035 229,035 143,850
229,035 229,035 143,850
5 Investment
Income
Bank deposit interest 3,139 3,139 69
3,139 3,139 69
6 Other Income
Coronavirus
job retention
scheme grant 19,804
Staff secondment 13,820
Other income 2,938 2,938 9,770
2,938 2,938 43,394

TES TO TH
~Edtt
E FINANCI AL S TATE MENTS:
Y
EAR ENDE D 31 MARCH 2023
Charitable activities
dt
ERICH tt d Ots Total Total
2023 2022
E 6
Costs directly allocated to activities
Staff costs 57,981 777,805 835,786 799,703
Recruitment and employee costs 11,652 11,652 14,814
Rent and property costs 220,387 220,387 194,143
Stationery and administration 21,034 21,034 9,074
Printing,
promotions,
advertising and publicity 3,385 477 3,862 13,174
Telephone, data communication and computer 33,431 33,431 24,353
Depreciation 162,338 162,338 174,135
Project delivery costs 131,025 131,025 77,809
Catering 29,535 29,535 31,822
Bad debts 170 170 220
Fundraising 38,584 38,584 15,875
99,950 1,387854 1 487,804 1,355,122
Support costs
Staff costs 56,163 16,906 73,069 83,751
Recruitment and employee costs 2,913 2,913 3,703
Rent and property costs 24,487 24,487 21,572
Stationery
and administration
2,337 2,337 1,008
Telephone, data communication and computer 11,144 11,144 8,118
Professional services 12,437 12,437 8,519
Audit 9,560 9,560 9,200
Depreciation 18,038 18,038 19,348
Bank charges 3,653 3,653 3,866
131,172 26 466 157,638 159,085
Total expenditure 99,950 1,519,026 26,466 1,645,442 1,514,207

Total Total
2023 2022
8 Staff costs F E
Total staff emoluments for the year were as foliowst'
Salaries 828,381 808,583
National Insurance 58,321 53,809
Pension 22,153 21,062
908,855 883,454

number
of
full -time equivalent
employees
dunng
the ye
ar were as follows:
2023 2022
dumber ttvruber
Chantable activilies 29 25
Generating funds 2 1
Administration and support 3 3
Governance 1 1
35 30

Net mov emen t
in fund
s
Total Total
2023 2022
K 5
Net movement in funds is arrived at after charging l(crediting):
Depreciation oftangible fixed assets —resiricted 140,681 143,708
- unrestricted 39,695 49,775
Auditors remuneration
Audit of the financial statements 9,560 9,200
Operating lease rentals —Office equipment 5,308 3,541

ra''
Long Leasehold Office 8
leasehold improve- Club electrical Furniture & Motor
property ments Equipment Equipment fittings vehicles Total
Cost
At 1 April 2022 6,241,174 76,831 119,265 77,854 37,187 15,885 6,568,196
Additions 960 4,030 4 990
Dlsposals
At 31 March 2023
6,241,174 ~76 831 120,225 81,884 37 187 15885 6 573 186
De reclat on
At 1 April 2022 638,989 36,150 91,482 60,178 21,785 5,956 854,540
Charge for the period 124,824 6,065 23,180 12,274 10,062 3,971 160,376
Dlsposals
Al 31 Marcli 2023
~763813 42,215 114,662 72,452 31,847 9,927 1,034 916
At 31 March 2023 ~5477 361 34,616 5,563 9,432 5,340 5,958 5,538,270
At 31 March 2022 5 602 185 40 681 27 783 17 676 15 402 9,929 5,713656
2023 2022
6 6
Stock
Cafe and kitchen stock 1,000

2023 2022
8 6
14 Debtors
Trade debtors 98,088 129,065
Other debtors 425,400 425,610
Prepayments 40,936 17,097
Accrued
income
7,500
64,4 4 57
72
can b e r equested
back from
equested
back from
the trust as and w hen
required
at sho
rt notice.
15 Cash at bank and in hand
Cash at bank 581,643 677,809
Cash in hand 610 207
582,252 678
16 Creditors; amounts
faffln
due within one ear
Trade creditors 80,008 4,905
Other creditors 5,671 1,959
Accruals 74,951 84,307
Deferred income 132,731 171,003
293,361 262,174
Movemenls
on deferred
income account. '
Brought forward 171,003 166,235
Released (171,003) (166,235)
Income deferred in current year 132,731 171,003
132,731 171,003
17 0 eratin lease commitments 2023 2022
f E
The total future
minimum
lease payments under non-cancellable
operating leases are as follows:
Office equipment
leases
which expire:
within one year 577
between
two
and five years 13,424 4,796
in over five yeais
13,424 5,373
18 Anal sls ofcharitable funds
Analysis
of fund movements:
At At
1 April Incoming Resources Gains 31 March
2022 resources expended (losses) 2023
E 8 E 6 6
Unrestricted
funds:
General
fund
1,071,972 939,374 1 114,877 896469
Restricted funds:
Acquisition
of property
at
Egerton Street, Oidham 3,611,704 (83,993) 3,527,711
Extension
to property
at
Egerton Street, Oldham 1,985,567 (40,730) 1,944,837
Other fixed asset purchases 36,768 (14,854) 21,914
Fundraising
event for
purchase
of new vehicle
2,759 (1,104) 1,655
Grants
for project delivery
381,215 (381,215)
Others 8,869 (8,669)
Toiai restricted
funds
5,636,798 389,884 530,565 5,496,117
Total funds 6,708,770 1,329,268 (1,645,442) 6,392,686
0 Anal
sis of net assets
between funds
General Designated Restricted Tots
I
Funds Funds Funds Funds
f 5 8 f
Tangible
fixed assets
42,153 5,496,117 5,538,270
Current assets 1,031,046 116,631 1,147,677
Current
liabilities
176,730 116,631 293361)
Net assets 31 March 2023 896,469 5,496,117 6,392,586

Donations Charitable Charitable Other trading
Patrons activities activities
programme Facility hire
& donations and other ~Fundraisin Total
E F
North Ainley 376 2,109 2,485
Mr J Ainley (Trustee) 5 5
Mr J Lloyd (Trustee) 20 20
Mr A Milnes (Trustee) 100 100
Mr T Flanagan (Trustee) 3,020 2,492 5,512
Mrs J Barker (Trustee) 1,200 1,200
The Barker Foundation 25,000 25,000
Mr C Wareing (Trustee) 393 393
St Annes ARLFC Ltd 620 620
Bedspace
Ltd
1,500 1,920 590 4,010
30,038 2,296 7,011 39,345

Bedspace
Ltd
6250
North Ainley 61,000
The Mahdlo Endowment Trust 5425,400
F426,650

Reconciliation
of net
moveme nt
in fund
s to net c ash flow from o cretin
activ
2023
f
2022f
Net movement
in funds
(316,184) (6,514)
Add back depreciation charge 180,376 193,483
Deduct interest income shown in investing activities (3,139) (69)
Decrease/(increase)
in
stock (1,000)
Decrease/(increase)
in
increase/(decrease)
in
debtors
creditors
14,848
31,187
~3,37
(16,690)
~74,37
34,
3
Mahdlo
(Oldham
You
th Zone) For informat1on only - nol
part of statutory accounts
DETAILED INCOME AND EXPENDITURE ACCOUNT; YEAR ENDED 31 MARCH 2023
/y ofe 2023 2022
8 8
DONATIONS
AND LEGACIES
2 510,922 721,182
INCOME FROM CHARITABLE ACTIVITIES 3 583,224 599,198
INCOME FROM OTHER TRADING ACTIVITIES 4 229,035 143,850
INVESTMENT INCOME 3,139 69
OTHER INCOME 6 2,938 43,394
1,329,258 1,507,693
LESS EXPENDITURE:
Staffing costs
Salaries, Ni and Pension Contributions 8 908,855 883,454
Freelance workers
908,855 883,454
Premises costs
Ulilitie s 119,509 52,367
Waste management 3,389 3,307
Security 4,442 11,567
Repairs, maintenance and materials 52,636 93,431
Cleaning 44,841 36,916
tnsurances 20,058 18,127
Fixed assets depremation 180,376 193,483
425,251 409,198
Management
costs
Telephone 8,729 10,718
Computer costs 35,846 21,752
Professional
fees
21,997 17,719
Bank charges 3,653 3,866
lsad debts 170 220
Licences and partnering arrangements 28,310 23,614
Staff recruitment,
uniforms,
travel and training 14,565 18,517
Iylarketlng
and communications
681 11,307
Administration 23,370 10,082
Patron programme/general events 3,181 1,867
Income generation
events
36,296 15,154
Fundraising 2,288 721
179,086 135,537
Delivery costs
Weekly programme
consumabies
28,031 1,774
Celebration
and promotion
events 136 1,252
Volunteer
expenses
376 54
Project delivery costs 71,647 48,293
Off sife activity costs 2,525 2,823
Catenng
and retail supplies
29,535 31,822
132,250 86,018
TOTAL EXPENDITURE 1,645,442 1,51/i,207
SURPLUS INCOME OVER EXPENDITURE ,181