## ## ||||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|ofthe Charity alone is:||| |---|---|---|---|---| ||||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|and legacies||| |---|---|---|---|---| ||||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)|is stated atter charging:||| |---|---|---|---| |||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)|