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2024-03-31-accounts

Company registration number: 07151457 Charity registration number: 1146204

Perth Community Centre (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2024

Perth Community Centre

Reference and Administrative Details

Charity name: Perth Community Centre Charity registration number: 1146204 Company registration number: 07151457 Principal Office: 2 Dunedin Street Thatto Heath St Helens Merseyside WA9 5QX Trustees: Mary Unsworth (Chair) Graeme Ian Tomkins Janet Glover

Perth Community Centre

Trustee's Report

The Trustees present their report, along with the financial statements, of Perth Community Centre for the year ended 31st March 2024. The financial statements have been prepared in accordance with the accounting policies set out.

Perth Community Centre is a charitable company limited by guarantee and also a registered charity.

Activities and Objectives and Successes

The PERTH (Providing Education and Recreation in Thatto Heath) community centre is dedicated to enhancing the lives of the most vulnerable in our community. We provide activities, support, advocacy, guidance and learning opportunities. Our beneficiaries include children and families, older people, people who are isolated or alone, homeless people, care leavers, disabled people and people for whom English is a second language. We are a fully inclusive and non-judgemental organisation that aims to provide a holistic approach to social issues that people face on a daily basis.

The centre is still recovering from the Covid-19 pandemic. Groups who hired rooms within the centre have not returned. The loss of income has had a negative impact and has put a strain on resources and we have had to be resourceful in maintaining existing provision and catering for demand. The increase in running costs has had a near drastic effect and only for the goodwill of volunteers and partners have we been able to grow our community support. We have had to reduce the opening times of the centre due to energy prices and rising running costs.

From September to February we hosted regular ‘warm hub’ events, that included table top gaming, lunch afternoons, heath information sessions and friendship groups being formed.

In partnership with Impetro CIC, the MULTIPLY programme was delivered, this project helps transform the lives of adults across the UK, by improving their functional numeracy skills through free personal tutoring, digital training, and flexible courses.

In May 2023 the 67th Eurovision Song Contest took place in in Liverpool and community groups were encouraged to organise events that bring communities together. We were awarded a grant to celebrate the occasion.

In April 2023 we were awarded a UKSPF Digital Connectivity in Community Facilities Grant. This programme allowed us to purchase digital equipment for the benefit of our users.

Throughout the year we have hosted Reed Wellbeing’s Diabetes Prevention programme. This is a highly popular course that helps participants choose a healthy lifestyle and offers advice and guidance.

We continue to offer digital skills training and 1:1 sessions and Impetro CIC deliver workshops, classes and individual support to the community with debt adjusting or debt counselling and financial literacy.

Our Social supermarket is growing in reputation and we continue to support residents reduce their expenditure and maximise their income though education, awareness and training. On behalf of the Board of Trustees

28/05/2024 …………………………………………………………………… …………………………………………… Wang Clnawerth Mary Unsworth, Chair

Perth Community Centre

Independent Examiners Report

I report on the accounts of Perth Community Centre for the year ended 31 March 2024, which are set out on the following pages.

Respective responsibilities of Trustees and examiner

The Charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Chariy Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the eidence that would be required in an audit and given as to whether the accounts present a 'true and fair view' and the report is limited to consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the next statement.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met or

Name: Paul O'Brien (ICPA) - Dragonfly (Accounting & Financial Management) Ltd Address: 34 King James Close, Fordham, Ely, CB7 5ZH.

Perth Community Centre

Statement of Financial Activities for the year ended 31 March 2024

Incoming resources:
Grants received
Charitable activities
Donation
Other
Total Incoming resources
Resources expended
Property costs
Materials
Sub-contractor costs
Office expenses
Equipment
Insurance
Accountancy fees
Advertising & Marketing
Other legal & professional
Depreciation
Sundry expenses
Total Expenditure
Net Income/(Expenditure) for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
£
15,221
16,126
2,354
-
33,701
6,361
-
11,550
1,303
10,637
353
300
329
13
35
785
31,666
2,035
10,719
12,754
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
2024
£
15,221
16,126
2,354
-
33,701
6,361
-
11,550
1,303
10,637
353
300
329
13
35
785
31,666
2,035
10,719
12,754
Total
2023
£
13,524
3,460
2,524
-
19,508
7,018
6
13,350
2,432
-
351
300
-
93
35
1,091
24,676
(5,168)
15,887
10,719

Perth Community Centre

Balance Sheet for the year ended 31 March 2024

2024 2023
£ £
FIXED ASSETS
Equipment 1,784 1,819
CURRENT ASSETS
Cash at bank and in hand 4,776 12,492
Debtors 10,778 992
CREDITORS:amounts falling due 15,554 13,484
within one year (4,584) (4,584)
NET CURRENT ASSETS 10,970 8,900
NET ASSETS 12,754 10,719
FUNDS
Restricted funds - -
Unrestricted funds 12,754 10,719
TOTAL FUNDS 12,754 10,719

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

………………………………………………………………………………… Wang Clnawerth Mary Unsworth Trustee 28/05/2024 Date ……………………………………………..

The notes on the following pages form part of these financial statements

Perth Community Centre

Notes to the financial statements for the year ended 31 March 2024

1. Accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)(effective 1 January 2015) – (Charities SORP (FRS102)) Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and to the Companies Act 2006.

Fund accounting policy

Unrestricted income funds are general funds that are available fior use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Resources expended

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Fixed assets

Individual fixed assets costing £0 or more are initially recorded at costs.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, les any estimated residual value, over their expected useful economic life as follows:

Equipment 25% reducing balance

Perth Community Centre

Notes to the financial statements for the year ended 31 March 2024

2. Trustees' remuneration and expenses

No trustees received any remuneration during the year.

3. Taxation

The company is a registered charity and is, therefore, exempt from taxation.

4. Debtors

Trade debtors
Other debtors
Trade creditors
Other creditors
Creditors: Amounts falling due within one year
2024
£
10,731
47
10,778
2024
£
1,394
3,190
4,584
2023
£
945
47
992
2023
£
1,394
3,190
4,584

5. Creditors: Amounts falling due within one year