2021-03-31-accounts - Wigan Boys And Girls Club

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			Page
Report ofthe Trustees		1	to	13
Report ofthe Independent	Auditors	14	to	16
Consolidated Statement ofFinancial Activities			17
Consolidated and Charity	Statement ofFinancial Position		18
Statement ofConsolidated	Cash Flows		19
Notes to the Consolidated	Statement ofCash Flows		20
Notes to the Consolidated	Financial Statements	21	to	36
Detailed Statement ofFinancial Activities		37	to	38

				2021	2020
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies	2	1,934,180	226,500	2,160,680	1,094,120
Charitable activities
Youth projects and activities		34,264		34,264	154,841
Income from other trading activities
Other trading activities	3	52,338		52,338	248,795
Investment income Other income	4 6	3,724 184,979		3,724 184,979	728 6,506
Total		2,209,485	226,500	2,435,985	1,504,990
EXPENDITURE ON
Raising funds	7	17,022		17,022	164,060
Charitable activities
Youth projects and activities		1,161,058	359,939	1,520,997	1,662,271
Total		1,178,080	359,939	1,538,019	1,826,331
NET INCOME/(EXPENDITURE)		1,031,405	(133,439)	897,966	(321,341)
Tax on activities
Transfers between funds	19	17.545	~(17.546
Net movement in funds		1,048,951	(150,985)	897,966	(321,341)
RECONCILIATION OFFUNDS
Total funds brought forward		1,862,271	7,299,317	9,161,588	9,482,929
TOTAL FUNDS CARRIED FORWARD		2 911222	7148332	111459554	9161.588

		Group	Group	Charity	Charity
		2021	2020	2021	2020
	Notes
FIXEDASSETS
Tangible assets	14	7,115,793	7,276,191	5,329,926	5,456,573
Investments	15	254,961		2,254,963	2,000,002
		7,370,754	7,276,191	7,584,889	7,456,575
CURRENT ASSETS
Debtors	16	176,953	56,055	264,361	720,135
Cash at bank and in hand		2,663,696	1,962,882	2~646 106	1 371 149
		2,840,649	2,018,937	2,910,467	2,091,284
CREDITORS
Amounts falling due within one year	17	(~151,849	(~133,540	(~138,175	~124,932
NET CURRENT ASSETS		2,688,800	1,885,397	~2772 292	1,966352
TOTAL ASSETSLESSCURRENT	LIABILITIES	10,059,554	9,161,588	10,357,181	9,422,927
NET ASSETS		10,059,554	9,161,588	10,357,181	9,422,927
FUNDS	19
Unrestricted funds		2,911,222	1,862,271	3,208,849	2,185,518
Restricted funds		7,148,332	~7299,317	7,148,332	7,237,409
TOTALFUNDS		10,059,554	9,161,588	10,357,181	9,422 927

			2021	2020
		Notes	f.
Cash flows from operating	activities
Cash generated from operations		1	986,232	~1139,369
Net cash provided by/(used	in) operating activities		986,232	110,169
Cash flows from investing	activities
Purchase oftangible fixed assets Purchase offixed asset investments			(39,142) (250,000)	(10,118)
Interest received			3 124	728
Net cash provided by/(used	in) investing	activities	~285,418)	~&9390)
Change in cash and cash equivalents		in
the reporting period			700,814	(119,559)
Cash and cash equivalents	at the
beginning ofthe reporting	period		~1962882	2,082,441
Cash and cash equivalents	at the end	of
the reporting period			2,663,696	1,962,882

OPERATING AC	TIVITI	ES
				2021	2020I
Net income/(expenditure)		for the reporting	period (as per the
Statement ofFinancial Activities)				897,966	(321,341)
Adjustments for:
Depreciation charges				199,540	159,040
Interest received				(3,724)	(728)
Gain on investment				(4,961)
(Increase)/decrease	in debtors			(120,898)	39,127
Increase in creditors				18,309	10,833
Loss on disposal					2,900
Net cash provided	by/(used	in) operations		986,232	(110,169)

Long leasehold land and buildings	Long leasehold land and buildings	Long leasehold land and buildings	10%on cost and 1%on cost
Website	development	costs	10%on cost
Fittings,	furniture and	equipment	10%on cost
Motor vehicles			20%on cost
Computer	equipment		25%on cost
Software	development		25% on cost

The summary Snancial	performance
		2021	2020f
Incoming resources		2,363,449	1,396,091
Resources expended Governance costs		(1,411,135) ~78.0601	(1,645,065) ~115,654
Net (outgoing)/incoming	resources	934,254	(264,628)
Total funds brought forward		9,422,927	9,687555
Total funds carried forward		10,357,181	9,422,927
Represented by:
Unrestricted funds		3,208,849	2,185,518
Restricted funds		7,148,332	7,237,409
		10,357,181	9,422,927

			2021	2020
Turnover			13,112	65,225
Other income Cost ofsales and administration	costs		59,424 (108,824)	43,673 (165,611)
Net loss			(36,288)	(56,713)
Tax
Retained in subsidiary			~36,288)	(56713)
The assets and liabilities ofthe	subsidiary	were:
Fixed assets			1,785,866	1,819,618
Current assets			23,700	607,874
Current liabilities			~107191)	~688,829)
Total net assets			1,702375	1,738,663
Aggregate share capital and reserves			1,702,375	1,738,663

DONATIONS AND LEGACIES
	2021	2020
Donations	1,782,175	855,461
Gift aid recoverable	103,762	40,681
Grants	274,743	197,978
	2,160,680	1,094,120

				2021	2020
				f.
	Fundraising events Rents received			7,338 45,000	211,628 37,167
				52,338	248795
4.	INVESTMENT INCOME
				2021	2020
	Deposit account interest			3,724	728
5.	INCOME FROM	CHARITABLE ACTIVITIES
				2021	2020
			Activity
	Shop and caf6 income		Youth projects and activities	13,112	65,225
	Membership and club entry fees		Youth projects and activities	21,152	89,616
				34264	154841
6.	OTHER INCOME
				2021	2020
	Other income Government income Gain on revaluation	ofinvestment		4,600 175,418 4 961	6,506
				184979	~6506

Raising donations	Raising donations
		2021	2020
		f
Fundraising	expenditure	6,545	80,088
Shop and caf6 expenditure		10,477	83,972
		17,022	164,060

				Direct
				Costs (see	Support costs
				note 9)	(see note 10)	2021	2020
Youth	projects	and	activities	1,498,239	22,758	1,520,997	1,662,271

DIRECT	COSTSOF	CHARITABLE ACTIVITIE	S
			2021	2020f
Staffcosts			1,008,423	1,088,314
Insurance			32,266	31,507
Light and	heat		68,069	83,955
Rates and	water		4,274
Telephone			8,381	10,457
Postage and stationery			3,485	8,281
Advertising			2,052	5,368
Sundries			4,871	3,347
Activity delivery costs			77,767	117,401
Training and recruitment			1,513	3,852
Legal and	professional	fees	6,933	10,734
Security			38	301
Travelling	and entertainment		7,403	16,409
Computer	expenses		22,151	16,613
Subscriptions			6,495	7,952
Clothing and uniforms			2,458	1,686
Repairs and maintenance			29,733	41,874
Donations	paid		12,750	17,000
Depreciation			199,540	159,040
Bad debts			(363)	14,048
Loss on disposal				2,900
			~1,498239	1,641,725

Net income/(expenditure)
	2021	2020
Auditors' remuneration	11,370	12,300
Depreciation - owned assets	199,540	159040

There were no truste STAFFCOSTS	es'	expenses paid for	the year ended 31M	arch 2021 nor for	the year ended 3	1March 202
					2021	2020
						6
Wages and salaries					895,115	1,045,608
Social security costs					62,081	54,674
Other pension costs					25 503	21,226
					982,699	1 121,508
The average monthly	number ofemployees		during the year was	as follows:
					2021	2020
Charitable activities					66	81
Generating funds					4	3
Administration					7	7
					77	91
The number ofemployees		whose employee	benefits (excluding	employer pension	costs) exceeded	f60,000was:
					2021	2020
$60,001 - f70,000					1

TANGIBLE FIXEDASSETS
GROUP		Long		Fittings,
		leasehold	Website	furniture
		land and	development	and
		buildings	costs	equipment
COST
At 1 April 2020 Additions		7,497,370 33,333	45,228	538,788
At 31March 2021		7,530,703	45,228	538,788
DEPRECIATION
At 1April 2020 Charge for year		511,556 125,014	24,058 4,522	372,699 62,306
At 31March 2021		636,570	28,580	~435 005
NET BOOK VALUE
At 31March 2021		6,894,133	16,648	103,783
At 31March 2020		6,985,814	21,170	166,089
	Motor	Computer	Sotbvare
	vehicles	equipment	development	Totals
COST
At 1 April 2020 Additions	18,000	282,152 5,809	10,000	8,391,538 39,142
At 31 March 2021	18,000	287,961	10000	8,430,680
DEPRECIATION
At 1 April 2020 Charge for year	4,800 3,600	195,711 1,848	6,523 2,250	1,115,347 199,540
At 31 March 2021	8,400	197,559	8,773	1,314,887
NET BOOK VALUE
At 31March 2021	9,600	90,402	1,227	7,113,793
At 31March 2020	13,200	86441	3,477	7,276191

CHARITY	Long		Fittings,
	leasehold	Website	furniture
	land snd	development	and
	buildings	costs	equipment f
COST
At 1April 2020	5,680,572	45,228	489,725
Additions	33,333
At 31March 2021	5 713.905	45,228	489,725
DEPRECIATION
At 1 April 2020	433,912	24,058	318,081
Charge for year	106846	4 523	48,972
At 31March 2021	540,758	28,581	367,053
NET BOOKVALUE
At 31March 2021	5,173 147	16,647	122,672
At 31March 2020	5246,660	21,170	171.644
	Motor	Computer
	vehicles	equipment	Totals
COST
At 1 April 2020 Additions	18,000	166,776 5,809	6,400,301 39,142
At 31March 2021	18,000	172,585	6,439,443
DEPRECIATION
At 1 April 2020	4,800	162,877	943,728
Charge for year	3,600	1 848	165789
At 31March 2021	8,400	164,725	1,109,517
NET BOOK VALUE
At 31 March 2021	9600	7,860	5,329,926
At 31March 2020	13200	3899	5,456573

	Other
	investments	Totals
		f
COSTOR VALUATION
At 1 April 2020 Additions Revaluations	250,000 4,961	2,000,002 250,000 4,961
At 31March 2021	254,961	2,254,963
NET BOOK VALUE
At 31March 2021	234,963	2,234,963
At 31March 2020		2,000002

HARITY
	Shares in
	group	Other
	undertakings	investments	Totals
COST ORVALUATION
At 1 April 2020 Additions Revaluations	2,000,002	250,000 4,96]	2,000,002 250,000 4,961
At 31March 2021	2,000,002	254,961	2,254,963
NET BOOK VALUE
At 31March 2021	2,000,002	234,962	2,234963
At 31 March 2020	2 000,002	.	2 DD0,002

There were	no investment	assets outside the UK.	assets outside the UK.
The charity's following:	investments	at the Statement ofFinancial Position date in the share capital		ofcompanies include the
	Subsidiary	Principal activity		Direct/Indirect
Wigan Boys	/tt Girls Club	(Trading)	Holding	Holding
Limited		Catering	100%	Direct

	Group	Group	Charity	Charity
	2021	2020	2021	2020
		6
Trade debtors Amounts owed by group undertakings Other debtors	23,789 153,164	20,758 35,297	23,467 90,387 150,507	4,617 680,222 35,296
	176,953	56,055	264,361	720,135

REDITORS: AMOUNTS FALLING	DUE WITHIN ONE	YEAR
	Group	Group	Charity	Charity
	2021	2020	2021	2020
			f	f
Trade creditors Social security and other taxes Accruals and deferred income	21,654 25,050 105,145	29,490 22,332 81,718	20,234 24,615 93,326	31,034 20,617 73 281
	151,849	133,540	138,175	124,932

					2021	2020
		General
		unrestricted	Designated	Restricted	Total	Total
		funds	funds	funds	funds	funds
		f.		f.
	Fixed assets Investments Current assets Current liabilities	254,961 2,683,110 (151,849)	125,000	7,115,793 32,539	7,115,793 254,961 2,840,649 (1518493	7,276,191 2,018,937 ~((33,540
		2,786222	125,0011	7,148332	10,059 554	9,161 588
19.	MOVEMENT IN FUNDS
				Net	Transfers
				movement	between	At
			At 1/4/20	in fimds	funds	31/3/21
	Unrestricted funds
	General fund Designated funds		1,737,271 125,000	1,031,405	17,546	2,786,222 125,000
	Restricted funds		1,862,271	1,031,405	17,546	2,911,222
	Fixed assets Accenture 'Get aJob' Pathway 2 Participation Procure Plus ESF		7,276,191	(160,398) 17 9,607 2,808 (13)	(17) 13	7,115,793 9,607 2,808
	EmpowerHer LIBOR Children in Need StJames Place Sound Creators Football Foundation		11,280 2,500 1,000	(2,040) 6,447 10,384 710 (500)	(6,447) (2,500) (710)	9,240 10,384 500
	Internet Citizens OnSide - Transitions OnSide - Satellite Holiday Club		8,346	(2,236) (222) 1,997	(6,110) 222 ~((,99
			7,299317	~(33,4391	~17,546	7,148,332
	TOTAL FUNDS		9161,588	897966		10((59554

	Incoming	Resources	Movement
	resources	expended	in funds
Unrestricted funds
General fund	2,136,949	(1,105,544)	1,031,405
Restricted funds
Fixed assets Accenture 'Get aJob' Pathway 2 Participation Procure Plus ESF EmpowerHer LIBOR Children in Need Sound Creators Football Foundation Internet Citizens Bauer Radio UK Active Youth OnSide - Youth Voice OnSide - Transitions OnSide - Satellite Holiday Club HAF - Holiday Club	12,911 32,608 8,000 20,000 29,674 6,447 27,065 5,139 10,620 1,400 8,361 13,760 22,905 26,725 885	(160,398) (12,894) (23,001) (5,192) (20,013) (31,714) (16,681) (4,429) (500) (12,856) (1,400) (8,361) (13,760) (23,127) (24,728) (885)	(160,398) 17 9,607 2,808 (13) (2,040) 6,447 10,384 710 (500) (2,236) (222) 1,997
	226,500	~359939	~1333439
TOTAL FUNDS	2,363,449	~1,465,483)	897 966

		Net movement	Transfers
	At 1/4/19 f	in funds	between funds	At 31/3/20
Unrestricted funds
General fund Designated funds	1,963,616 125,000	(319,986)	93,641	1,737,271 125,000
	2,088,616	(319,986)	93,641	1,862,271
Restricted funds
Fixed assets Pathway 2 Participation ESF	7,322,312 8,800 15,827	28,921 (8,800) (15,827)	(75,042)	7,276,191
Heritage Lottery Weightlifting Wigan —Sport England Platt Bridge Youth Project GOGA EmpowerHer Life Project	2,928 3,312 17,058 2,816 2,661 1,404	(2,928) (3,312) (17,058) (2,816) 8,619	(1,404)	11,280
LIBOR StJames Place Football Foundation Internet Citizens	17,195	2,500 1,000 8,346	(17,195)	2,500 1,000 8,346
	7,394,313	(1,355)	(93,641)	7,299,317
TOTAL FUNDS

MOVEMENT IN FUNDS	-continued
Comparative net movement	in funds, included in the above are as follows:
	Incoming	Resources	Movement in
	resources	expended	funds
Unrestricted funds
General fund	1,343,257	(1,475,961)	(132,704)
Restricted funds
Arts Council Accenture 'Get aJob' Pathway 2 Participation Procure Plus NCS ESF Able to Manage Heritage Lottery Weightlifting Wigan —Sport Platt Bridge Youth Project GOGA EmpowerHer Children in Need StJames Place Sound Creators Football Foundation Little Dreamers Internet Citizens Fixed assets	England 4,247 1,431 988 7,000 12,742 8,019 7,146 4,230 16,107 7,585 32,528 34,614 2,500 6,148 1,000 6,368 8,400 680	(4,247) (1,431) (9,788) (7,000) (12,742) (23,847) (7,146) (7,159) (3,311) (33,165) (10,401) (23,909) (34,614) (6,148) (6,368) (54) (159040)	(8,800) (15,828) (2,929) (3,311) (17,058) (2,816) 8,619 2,500 1,000 8,346 (158,360)
	161,733	(350,370)	(188,637)
TOTAL FUNDS	1,384998	~1.8263311	~1323,343

for the Year Ended 3	1March 2021
	2021	2020
INCOME AND ENDOWMENTS
Donations and legacies
Donations Giil aid recovemble Grants	1,782,175 103,762 274,743	855,461 40,681 197,978
Other trading activities	2,160,680	1,094,120
Fundrai sing events Rents received	7,338 45,000	211,628 37,167
Investment income	52,338	248,795
Deposit account interest	3,724	728
Charitable activities
Shop and cafe income Membership and club entry fees	13,112 21,152	65,225 89,616
Other income	34,264	154,841
Other income Gain on revaluation ofinvestment Government income	4,600 4,961 175,418	6,506
	184,979	6,506
Total incoming resources	2,435,985	1,504,990
EXPENDITURE
Raising donations and legacies
Fundraising expenditure Shop and cafe expenditure	6,545 10,477	80,088 83,972
Charitable activities	17,022	164,060
Wages Social security Pensions Insurance Light and heat Rates and water Telephone Postage and stationery Advertising Sundries Activity delivery costs Training and recruitment Legal and professional fees Security Travelling and entertainment Computer expenses Subscriptions	920,839 62,081 25,503 32,266 68,069 4,274 8,381 3,485 2,052 4,871 77,767 1,513 6,933 38 7,403 22,151 6,495	1,012,414 54,674 21,226 31,507 83,955 10,457 8,281 5,368 4,033 117,401 3,852 10,734 301 16,409 16,613 7,952

for the Year Ended	31March 2021
	2021	2020
Charitable activities - continued
Clothing and uniforms Repairs and maintenance Donations paid Bad debts	2,458 29,733 12,750 ~363	1,686 41,874 17,000 14,048
	1,298,699	1,479,785
Finance
Bank charges	2,248	2,479
Depreciation
Long leasehold Fixtures and fittings Motor vehicles Computer equipment Software development	125,014 62,306 3,600 6,370 2250	78,635 61,549 3,600 12,922 2,334
	1,517,509	1,805,364
Loss on disposal offixed assets
Motor vehicles
		2,900
Governance costs
Auditors' remuneration Payroll and taxation	11,370 9,140	10,700 7367
Total resources expended	1,538,019	1,826,331
Net income/(expenditure)	897,966	~323 341)