2023-03-30-accounts - Bolton Children's Opportunity Group

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Trustees				Mrs A Dodd
				Mrs N Home
				Mrs K L Partridge
				Mrs S Seddon
				Mrs M EWheatcroft
Chair				Mrs N Home
Secretary				Mrs A Dodd
Charity	Number			1151118
Company		Number		08376180
Registered			Office	Hamill House 112-116Chorley	New Road
				Bolton
				BL1 4DH
Independent			Examiner	Mr Simon Worswick		BA FCA
				Smith 8 Goulding	Limited
				Hamill House
				112-116Chorley	New Road
				Bolton
				BL1 4DH
Bankers				Barclays Bank pic
				1 Market Street
				Bolton
				BL1 1XA

			Page
Trustees'	report		f -6
Independent auditor's		report
Statement	of financial	activities
Balance sheet
Notes to	the accounts		10-22

			Unrestricted	Restricted	Total	Total
			Funds	Funds	2023	2022
		Notes	5		6	5
Income from:
Charitable activities			279,141	159,870	439,011	396,795
Donations			32,412	1,449	33,861	30,205
Other trading activities			2,813		2,813	521
Investments			430		433	274
Total income			314,796	161,322	476,118	427,795
Expenditure on:
Charitable activities			290,980	161,199	452,179	445,571
Raising funds			23		23	93
Total expenditure			291,003	161,199	452,202	445,764
Net income /(expenditure)	for the year		23,793	123	23,916	(17,959)
Fund balances at 31 March	2022		94,660	4,610	99,160	117,129
Fund balances at 30 March 2023			118,343	4,733	123,076	99,160

		2023		2022
	Notes
Fixed Assets
Tangible assets			16,287		17,943
Current Assets
Debtors	13	29,390		29,072
Cash at Bank and in Hand	12	101,463		75,332
		130,853		104,404
Current Liabilities
Creditors	14	(24,064)		(23,187)
Net Current Assets			106,789		81,217
Total Net Assets			123,076		99,160
The Funds ofthe Charity
Restricted Funds	16		4,733		4,510
Unrestricted Funds	18		118,343		94,550
Total Charity Funds			123,076		99,150

4 Investment	Income	Income
								Unrestricted Restricted		Tota I	Total
								funds	funds	2023	2022
Interest receivable								430		433	274
5 Donations
								Unrestricted Restricted		Total	Total
								funds	funds	2023	2022
								5	5	5	f
Donations								7,412	1,449	8,861	4,305
Donated services, facilities and goods								26,000		26,000	25,000
								32,412	1,449	33,861	29,305
The Charity rents		the	premises	for 61000per year,			which is below market value, from Bolton Council who also cover
the costs of light		and	heat and	buildings		insurance.	The Trustees are unable		to ascertain	the exact value	but would
estimate the	donated		facilities	at 625,000.This is included as income
6 Commitments		under operating			leases
At 30 March	2023 the		Charity	had annual		commitments		under non-cancellable	operating	leases as follows:
								Unrestricted Restricted		Total	Total
								funds	funds	2023	2022
Rent due within		one	year					1,000		1,000	1,000
7Total expenditure
								Unrestricted Restricted		Total	Total
								funds	funds	2023	2022
Fundraising								23		23	93
Expenditure	on	charitable activities						62,541	30,465	83,006	85,640
Wages and	salaries							236,166	129,815	366,981	355,441
Depreciation								2,273	919	3,192	3,590
								291,003	161,199	462,202	445,754

Expenditure	Expenditure	on charitable	activities
			Support costs	Unrestricted funds	Restricted funds	Total 2023	Total 2022
Activities				6,452		6,462	2,795
Catering			116	2,072	115	2,302	2,904
Insurance			5,468			5,468	5,694
Repairs			3,780		300	4,080	12,269
Cleaning			6,963			5,963	5,335
Telephone			4,547	691	2,041	7,279	6,983
Stationery	and postage		431	3,020	863	4,314	4,214
Motor expenses				4,147	6,627	9,674	8,896
Travelling				167	1,225	1,392	583
Staff training			245	928		1,173	1,379
Sundry expenses			2,275			2,275	3,437
Rent			26,000			26,000	26,000
Legal and	professional		1,264			1,254	13
Independent fees		Examiner's	2,934			2,934	2,928
Subscriptions			1,061	476	729	2,265	2,046
Bank charges			181			181	164
Share of	Support costs		(54,254)	34,589	19,665
				52,541	30,465	83,006	85,640

10Employees	10Employees	/ Key	Personnel	Personnel
The average	monthly		number	of employees	during the year was:	2023	2022
						Number	Number
Staff						23	23
						Total	Total
						2023	2022
Wages and	salaries					341,478	342,355
Social security		costs				18,650	8,561
Defined Contribution			Pension	costs		6,866	5,525
						365,983	356,441

		Name ofTrustee	Remuneration	Amounts paid 2023 Social Pension	Total 2023	Total 2022
				Security costs Contribution
Mrs	A	Dodd	12,979	664	13,543	13,554
Mrs	K	Partridge	12,376	476	12,852	13,008
			26,366	1,040	26,396	26,562

12Cash at bank and
	Unrestricted	Restricted	Total	Total
	funds	funds	2023	2022
Barclays Bank pic Current account	64,866	2,728	57,584	33,671
Aldermore Bank pic	42,047		42,047	41,631
Barclays Bank pic Minibus account	667	1,145	1,802
Petty cash	30		30	30
	97,590	3,873	101,463	75,332
13Debtors
	Unrestricted	Restricted	Total	Total
	funds	funds	2023	2022
Trade debtors	6,900	15,390	22,290	28,947
Prepayments	125		126	125
Accrued income	6,975		6,975
	14,000	15,390	29,390	29,072
14Creditors
	Unrestricted	Restricted	Total	Total
	funds	funds	2023	2022
Trade creditors	191	235	426	545
Taxes and social security costs	4,282		4,282	5,017
Pension costs	1,077		1,077	1,051
Other creditors	1,050		1,060	249
Accruals	2,880		2,880	5,760
Deferred income		14,349	14,349	10,565
	9,480	14,684	24,064	23,187

6Tangible fixed assets
	Fixtures,	Fixtures,	Motor
	fittings 8 equipment Unrestricted	fittings & equipment Restricted	Vehicles Unrestricted	Tote I 2023
	Funds	Funds	Funds
Cost
At 31 March 2022	51,828	270	13,594	65,692
Additions	1,536			1,536
Disposals
At 30 March 2023	53,364	270	13,594	67,228
Depreciation
At 31 March 2022	36,635	207	10,907	47,749
Charge for the year	2,511		672	3,192
Charge on disposals
At 30 March 2023	39,146	216	11,579	50,941
Net book value At 30 March 2022	14,218	54	2,015	16,287
At 31 March 2023	15,193	63	2,687	17,943

	Funds		Balance at		Movement in funds		Balance at
			31 March 2022	Income	Expenditure	Depreciation	30 March 2023
Furniture			63			(9)	54
Donations			2,728	300	(300)		2,728
Charitable	Activities		1,249	146,443	(145,522)	(910)	1,260
Minibus running		costs	570	14,579	(14,458)		691
Total Funds			4,610	161,322	(160,280)	(919)	4,733

Total Mov	ement ln funds
	Funds	Balance at 31 March 2022	Income Movement	Expenditure ln funds	Balance at 30 March 2023
Restricted	Fund	4,610	161,322	(161,199)	4,733
Unrestricted	Fund	94,550	314,796	(291,003)	118,343
Total Funds		99,160	476,118	(452,202)	123,076

			Unrestricted	Restricted	Total
			funds	funds
Fund balances	at	30 March 2023 are
represented by:
Tangible fixed assets			16,233		16,287
Current assets			111,590	19,263	130,853
Creditors: amounts		falling due within one year	(9,480)	(14,584)	(24,064)
			118,343	4,733	123,076

19Comparatives for 2022	19Comparatives for 2022	19Comparatives for 2022		Unrestricted	Restricted	Total
				Funds	Funds	2022
				6	6	6
Income from:
Charitable activities				242,617	154,178	396,795
Donations				30,205		30,205
Other trading	activities			521		521
Investments				274		274
Total income				273,617	154,178	427,795
Expenditure	on:
Charitable activities				293,301	152,370	445,671
Raising funds				93		93
Total expenditure				293,394	152,370	445,764
Net income I	(expenditure)		for the year	(19,777)	1,808	(17,969)
Fund balances at 31 March			2021	114,327	2,802	117,129
Fund balances at 30 March 2022				94,550	4,610	99,160
Income from charitable		activities
				Unrestricted	Restricted	Tota I
				funds	funds	2022
Fees, funding	and grants			242,617	154,178	396,795
Donations
				Unrestricted	Restricted	Total
				funds	funds	2022
					6	6
Donations				5,205		5,205
Donated services, facilities and goods				25,000		25,000
				30,205		30,205

otal expendi	ture
		Unrestricted	Restricted	Total
		funds	funds	2022
Fundraising		93		93
Expenditure activities	on charitable	54,025	31,615	85,640
Wages and	salaries	237,021	119,420	356,441
Depreciation		2,255	1,335	3,590
		293,394	152,370	445,764

				Support	Unrestricted	Restricted	Total
				costs	funds	funds	2022
Activities					2,795		2,795
Catering				145	2,614	145	2,904
Insurance				5,694			5,694
Repairs				12,269			12,269
Cleaning				5,335			5,335
Telephone				3,542	775	2,666	6,983
Stationery	and postage			421	2,950		4,214
Motor expenses					4,171	4,725	8,896
Travelling					78	505	583
Staff training					1,379		1,379
Sundry expenses				3,437			3,437
Rent				26,000			26,000
Legal and	professional			13			13
Independent		Examiner's	fees	2,928			2,928
Subscriptions				1,282	226	538	2,046
Bank charges				164			164
Share of Support costs				(61,230)	39,037	22,193
					54,025	31,615	85,640

mployees	/ Key Per	sonnel
			Total
			2022
Wages and	salaries		342,355
Social security costs			8,561
Defined Contribution		Pension costs	5,525
			356,441

Tangible fixed assets
	Fixtures,	Fixtures,		Motor	Vehicles
	fittings & equipment	fittings & equipment				Total 2022
	Unrestricted	Restricted		Unrestricted
	Funds	Funds			Funds
Cost
At 31 March 2021	45,269	270			13,594	59,133
Additions	6,559					6,559
Disposals
At 30 March 2022	51,828	270			13,594	65,692
Depreciation
At 31 March 2021	33,952	196			10,011	44,159
Charge for the year	2,683				896	3,590
Charge on disposals
At 30 March 2022	36,635	207			10,907	47,749
Net book value At 30 March 2022	15,193		63		2,687	17,943
At 31 March 2021	11,317		74		3,583	14,974
Debtors
		Unrestricted		Restricted	Total
		funds		funds	2022
Trade debtors		13,500		15,447	28,947
Prepayments		125			125
Accrued income
		13,625		15,447	29,072

19Comparatlves	for 2022 continued
Cash at bank and	In hand
		Unrestricted funds	Restricted funds	Total 2022
Barclays Bank pic		29,124	4,547	33,671
Aldermore Bank	pic	41,631		41,631
Fundraising cash
Petty cash		30		30
		70,785	4,547	75,332
Creditors
		Unrestricted	Restricted	Tota I
		funds	funds	2022
Trade creditors		545		545
Taxes and social	security costs	5,017		5,017
Pension costs		1,051		1,051
Other creditors		249		249
Accruals		5,760		5,760
Deferred income			10,565	10,565
		12,622	10,565	23,187

	Funds		Balance at 31 March 2021	Income	Movement ln funds Expenditure	Depreciation
Furniture						(11)	63
Donations			2,728				2,728
Charitable	Activities			138,847	(136,626)	(972)	1,249
Minibus running		costs		15,331	(14,409)	(352)	570
Total Funds			2,802	154,178	(151,035)	1,335	4,610

otal Movement	ln funds	ln funds
	Funds		Balance at		Movement	In funds		Balance at 30 March
			31 March 2021	Income		Expenditure		2022
Restricted Fund			2,802		154,178		(152,370)	4,610
Unrestricted	Fund		114,327		273,617		(293,394)	94,550
Total Funds			117,129		427,795		(445,764)	99,160
nalysis of net assets between			funds
			Unrestricted		Restricted		Total
				funds	funds
Fund balances	at 30 March 2022 are
represented by:
Tangible fixed	assets			17,880		63	17,943
Current assets				99,857		4,547	104,404
Creditors: amounts		falling due within		(23,187)			(23,187)
one year
				94,550		4,610	99,160