| Birch | Birch | |||||
|---|---|---|---|---|---|---|
| Community | Community | |||||
| Centre Birch |
Community Association | Association | ||||
| Total Funds Total Funds | ||||||
| Year Ended Year Ended | ||||||
| Restricted Unrestricted |
31 March 31 March |
|||||
| FundsFunds Restricted Funds |
2021 | 2020 | ||||
| Further Details £ |
£ | £ | £ | £ | ||
| Income from: | ||||||
| Donations and legacies | (3) | - | 21.326 | - | 21,326 | 1,267 |
| Charitable Activities | (4) | 3,065 | 66,247 | 69,312 | 76,172 | |
| Other Trading Activities | (5) | - | 5,070 | - | 5,070 | 37,692 |
| Investment Income | - | 38 | 38 | 241 | ||
| Other Income | - | 85 | ||||
| Total | 29,499 | 66,247 | 95,746 | 115,457 | ||
| Expenditure on: | ||||||
| Raising Funds | (6) | - | 1,838 | - | 1,838 | 1,255 |
| Charitable Activities | (6) | 10,795 | 35,477 | 92,197 | 138,469 | 109,551 |
| Other | (6) | - | 366 | - | 366 | 13 |
| Total | 10,795 | 37,681 | 92,197 | 140,673 | 110,819 | |
| Net income/(expenditure) | (10,795) | (8,182) | (25,950) | (44,927) | 4,638 | |
| Transfers between funds | (15) | 10,795 | (27,160) | 16,365 | ||
| Net movementinfunds | (35,342) | (9,585) | (44,927) | 4,638 | ||
| Transfer in Birch Community Centre | Funds | 1,117,800 | 1,117,800 | - | ||
| Reconciliation of funds | ||||||
| Total funds brought forward | (15) | 132,334 | 21,376 | 153,710 | 149,072 | |
| Total funds carried forward | (15) | 1,117,800 | 96,992 | 11,791 | 1,226,583 | 153,710 |
| Birch | Birch | Birch | |||
|---|---|---|---|---|---|
| Community | Community | Community | |||
| Centre | Association | Association | |||
| 2021 | 2021 | 2021 | 2020 | ||
| Notes | £ | £ | £ | £ | |
| Fixedassets: | |||||
| Tangible assets | (11) | 1,117,800 | 5,742 | 1,123,542 | 1,976 |
| Total fixed assets | 1117,800 | 5,742 | 1,123,542 | 1,976 | |
| Current assets: | |||||
| Debtors | (12) | 10,780 | 10,780 | 16,179 | |
| Cash at Bank & in Hand | 99,414 | 99,414 | 140,372 | ||
| Total current assets | 110,194 | 110,194 | 156,551 | ||
| Liabilities: | |||||
| Creditors: Amounts falling due within one year | (13) | 7,153 | 7,153 | 4,817 | |
| Net current assets or liabilities | 103,041 | 103,041 | 151,734 | ||
| Total assets less current liabilities | 1,117,800 | 108,783 | 1,226,583 | 153,710 | |
| Totalnet assets orliabilities | 1,117,800 | 108,783 | 1226,583 | 153,710 | |
| The funds of the charity: | |||||
| Restricted income funds | (15) | 1,117,800 | 11,791 | 1,129,591 | 21,376 |
| Unrestricted income funds | (15) | 96,992 | 96,992 | 132,334 | |
| Total charity funds | 1,117,800 | 108,783 | 1,226,583 | 153,710 |
| BirchBirch | |
|---|---|
| Community Community | |
| Association Association | |
| Year Ended | |
| Year Ended 31 31 March |
|
| March 2021 2020 |
|
| £ £ |
|
| Net cash used in operating activities | (33977) 3,159 |
| Cash flows from investment activities: | |
| Interest | 38 241 |
| Purchase of fixed assets | (7019) |
| Net cash provided by investing activities | (6,981) 241 |
| Increase/(decrease) in cash and cash equivalents during the year | (40,958) 3,400 |
| Cash and cash equivalents brought forward | 140,372 136,972 |
| Cash and cash equivalents carried forward | 99,414 140,372 |
| Equipment | 16.67% on cost |
|---|---|
| Fixtures and Fittings | 16.67% on cost |
| Building Refurbishment | 20% on cost |
| Birch Community Centre Land and Buildings | at valuation |
| 3.Donations and Legacies | |||||
|---|---|---|---|---|---|
| Birch | Birch | ||||
| Community | Community | ||||
| Centre Birch Community Association |
Association | ||||
| Restricted Unrestricted |
Restricted | Total Funds | Total Funds | ||
| Year Ended | |||||
| Year Ended 31 Year Ended 31 Year Ended 31 | Year Ended 31 | 31 March | |||
| March 2021 March 2021 |
March 2021 | March | 2021 | 2020 | |
| £ | £ | £ | £ | ||
| Donations | -1,157 | 1,157 | 1,017 | ||
| General grants: | |||||
| Greater Manchester MH NHS | 500 | 500 | |||
| MCC Covid Support | 10,000 | 10,000 | |||
| MCC Local Restrictions Support | 9,669 | 9,669 | |||
| Greater Manchester NHS | 250 | ||||
| 21,326 | 21,326 | 1,267 | |||
| Previous reporting period | 1,267 | 1,267 |
| 4.Income from charitable activities | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Birch | Birch | |||||||||
| Community | Community | |||||||||
| Centre | Birch Community Association | Association | ||||||||
| Restricted | Unrestricted | Restricted | Total | Funds | Total Funds | |||||
| Year Ended | ||||||||||
| Year Ended | 31 | Year Ended 31 | Year | Ended 31 | Year Ended 31 | 31 March | ||||
| March 2021 | March | 2021 | March 2021 | March | 2021 | 2020 | ||||
| £ | £ | £ | £ | £ | ||||||
| Parental Fees | - | 3,065 | 3,065 | 29,195 | ||||||
| Restricted grants: | ||||||||||
| Short Breaks | 8,095 | |||||||||
| Early Years | 30,534 | 30,534 | 38,882 | |||||||
| Greater Manchester Police | 2,500 | 2,500 | ||||||||
| MCC NIF | 3,500 | 3,500 | ||||||||
| HMRC CVJRS | 27,238 | 27,238 | ||||||||
| Office for Social Responsibility | 1,975 | 1,975 | ||||||||
| Greater Manchester NHS MH FT | 500 | 500 | ||||||||
| 3,065 | 66,247 | 69,312 | 76,172 | |||||||
| Previous reporting period | 37,290 | 38,882 | 76,172 | |||||||
| 5. Income from other trading activities | ||||||||||
| Birch | Birch | |||||||||
| Community | Community | |||||||||
| Centre | Birch Community Association | Association | ||||||||
| Restricted | Unrestricted | Restricted | Total | Funds | Total Funds | |||||
| Year Ended | ||||||||||
| Year Ended | 31 | Year | Ended 31 | Year | Ended 31 | Year Ended 31 | 31 March | |||
| March 2021 | March | 2021 | March 2021 | March | 2021 | 2020 | ||||
| £ | £ | £ | £ | £ | ||||||
| Fundraising events | 177 | 177 | 5,575 | |||||||
| Solar Panel Income | 238 | 238 | 174 | |||||||
| Rental income | 4,655 | 4,655 | 31,943 | |||||||
| 5,070 | 5,070 | 37,692 | ||||||||
| Previous reporting period | 37,692 | 37,692 |
| 6. Expenditure | ||||
|---|---|---|---|---|
| BirchBirch | Birch | |||
| Community Community |
Community | |||
| Centre Association |
Association | |||
| Children's | Year Ended | |||
| Projects and Year Ended 31 31 March |
||||
| Building Costs Running Costs March 2021 |
2020 | |||
| £ | £ | £ | £ | |
| Expenditure on raising funds: | ||||
| Licence fees | - | 1,112 | 1,112 | 1,092 |
| Website | - | 726 | 726 | 73 |
| Fundraising | - | - | - | 90 |
| - | 1,838 | 1,838 | 1,255 | |
| Expenditure on charitableactivities: | ||||
| Employment Costs | 108,180 | 108,180 | 79,864 | |
| Project Management | - | - | - | 1,230 |
| Staff Training | - | - | - | 36 |
| Resource Materials and Activities | 368 | 368 | 1,840 | |
| Minor Equipment | - | 1,092 | 1,092 | 2,637 |
| Repairs and Maintenance | 6,469 | 5,313 | 11,782 | 6,605 |
| Bank Charges | - | 3 | 3 | 77 |
| Subscriptions | - | 30 | 30 | 257 |
| Bad Debts | (438) | (438) | 411 | |
| Refreshments | - | 168 | 168 | 862 |
| Heat, Light & Water | 4,095 | 4,095 | 5,548 | |
| IT Maintenance | 699 | 699 | 1,013 | |
| Cleaning and Waste Disposal | 1,108 | 1,108 | 1,485 | |
| Telephone | 719 | 719 | 604 | |
| Rent and Rates | - | - | 544 | |
| Insurance | 1,613 | 348 | 1,961 | 1,943 |
| Governance and Support Costs | 2,713 | 2,483 | 5,196 | 2,010 |
| Post, Printing & Stationery | - | 253 | 253 | 536 |
| Depreciation | - | 3,253 | 3,253 | 2,049 |
| 10,795 | 127,674 | 138,469 | 109,551 | |
| Other expenditure: | ||||
| Sundries | 366 | 366 | 13 | |
| 366 | 366 | 13 | ||
| 10,795 | 129,878 | 140,673 | 110,819 | |
| Restricted funds | 102,992 | 67,438 | ||
| Unrestricted funds | 37,681 | 43,381 | ||
| 140,673 | 110,819 |
| General | ||||
|---|---|---|---|---|
| Support | Governance | Total | Basis of apportionment | |
| Accountancy Fees | - | 960 | 960 | type of expense |
| Payroll Bureau Fees | 1,163 | - | 1,163 | type of expense |
| Consultancy | 3,073 | - | 3,073 | type of expense |
| 4,236 | 960 | 5,196 | ||
| Birch CommunityCentre: | ||||
| Consultancy | 2,713 | - | 2,713 | |
| 2,713 | - | 2,713 | ||
| Birch Community Association: | ||||
| Accountancy Fees | - | 960 | 960 | |
| Payroll Bureau Fees | 1,163 | 1,163 | ||
| Consultancy | 360 | 360 | ||
| 1,523 | 960 | 2,483 |
| 9.Analysis ofstaff costs | ||
|---|---|---|
| Birch | Birch | |
| Community Community | ||
| Association Association | ||
| Year Ended | ||
| Year Ended 31 | 31 March | |
| March 2021 | 2020 | |
| £ | £ | |
| Wages and Salaries | 77,627 | 76,958 |
| Redundancy | 27,969 | - |
| Social Security Costs | 344 | |
| Pension Costs | 2,584 | 2,562 |
| 108,180 | 79,864 | |
| Charitable activities | 108,180 | 79,864 |
| Support costs | ||
| 108,180 | 79,864 |
| 11.Tangible Fixed Assets | |||||
|---|---|---|---|---|---|
| Birch | |||||
| Community | |||||
| Centre | Birch | CommunityAssociation | |||
| Land and | Building | Fixtures and | |||
| Buildings | Refurbishment | Equipment | Fittings | Total | |
| Cost | £ | £ | £ | f | £ |
| At 1st April 2020 | 7,892 | 9,037 | 2,050 | 18,979 | |
| Additions | 1,117,800 | 3,206 | 1,000 | 2,813 | 1,124,819 |
| At 31st March 2021 | 1,117,800 | 11,098 | 10,037 | 4,863 | 1,143,798 |
| Depreciation | |||||
| At 1st April 2020 | 6,313 | 8,874 | 1,816 | 17,003 | |
| Charge for Year | 2,221 | 329 | 703 | 3,253 | |
| At 31st March 2021 | 8,534 | 9,203 | 2,519 | 20,256 | |
| NET BOOK VALUE | |||||
| At 31st March 2021 | 1,117,800 | 2,564 | 834 | 2,344 | 1,123,542 |
| At 31st March 2020 | 1,579 | 163 | 234 | 1,976 |
| 12.Analysisof debtors | |||
|---|---|---|---|
| Birch Birch |
Birch | ||
| Community Community |
Community | ||
| Centre Association |
Association | ||
| 2021 2021 |
2021 | 2020 | |
| £ £ |
£ | £ | |
| Debtors | -7,671 | 7,671 | 12,474 |
| Prepayments | -3,109 | 3,109 | 3,705 |
| 10,780 | 10,780 | 16,179 |
| 13.Creditors: amounts falling due within one year | |||||
|---|---|---|---|---|---|
| Birch | Birch | Birch | |||
| Community Community |
Community | ||||
| Centre Association |
Association | ||||
| 2021 | 2021 | 2021 | 2020 | ||
| £ | £ | £ | £ | ||
| Creditors | 2,439 | 2,439 | 2,600 | ||
| Short-term compensated absences (holiday pay) | |||||
| Deferred Income | 3,330 | 3,330 | 850 | ||
| Other creditors and accruals | 1,384 | 1,384 | 1,367 | ||
| Taxation and social security costs | |||||
| 7,153 | 7,153 | 4,817 |
| Birch | Birch | |
|---|---|---|
| Community | Community | |
| Centre | Association | |
| 2021 | 2021 | |
| £ | £ | |
| Deferred income comprises rental income received in advance. | ||
| Balance as at 1st April 2020 | 850 | |
| Amount released to income earned from charitable activities | (850) | |
| Amount deferred in year | 3,330 | |
| Balance at 31st March 2021 | 3,330 |
| Birch Community Association | |
|---|---|
| Balance at 1 Incoming Resources Balance at 31 |
|
| April 2020 Resources Expended Transfers March 2021 |
|
| £ £ £ £ £ |
|
| General Fund | 132,33429,499(37,681) (27,160) 96,992 |
| 132,33429,499(37,681) (27,160) 96,992 |
|
| Previous reporting period | |
| Birch Community Association | |
| Balance at I Incoming Resources Balance at 31 |
|
| April 2019 Resources Expended Transfers March 2020 |
|
| £ £ £ £ £ |
|
| General Fund | 136,42976,575(43,381) (37,289) 132,334 |
| 136,42976,575(43,381) (37,289) 132,334 |
|
| Name of unrestricted fund: | Description, nature and purpose of the fund |
| General Fund | The "free reserves" |
| Linked Birch Community | Linked Birch Community | Centre and Birch Community Association | Centre and Birch Community Association | Centre and Birch Community Association | ||
|---|---|---|---|---|---|---|
| Balance at 1 | Incoming | Resources | Balance at 31 | |||
| April 2020 | Resources | Expended | Transfers | March | 2021 | |
| £ | £ | £ | £ | £ | ||
| Birch Community Centre | - | 1,117,800 | (10,795) |
10,795 | 1,117,800 | |
| Manchester Airport | 53 | (53) | ||||
| Early Years | 17,518 | 30,534 | (64,417) |
16,365 | ||
| Greater Manchester Police | 2,500 | 2,500 | ||||
| HMRC CVJRS | 27,238 | (27,238) |
||||
| Office for Social Responsibility | 1,975 | (489) |
- | 1,486 | ||
| Greater Manchester NHS MH FT | 2,565 | 500 | - | 3,065 | ||
| MCC NIF | 1,240 | 3,500 | - | 4,740 | ||
| 21,376 | 1,184,047 | (102,992) |
27,160 | 1,129,591 |
| Previous reporting period | ||||||
|---|---|---|---|---|---|---|
| Birch Community Association | ||||||
| Balance at I | Incoming | Resources | Balance at 31 | |||
| April 2019 | Resources | Expended Transfers |
March | 2020 | ||
| £ | £ | £ | £ | £ | ||
| Manchester Airport | 179 | - | (126) | - | 53 | |
| Early Years | 8,659 | 38,882 | (67,312) | 37,289 | 17,518 | |
| Greater Manchester NHS MH FT | 2,565 | - | - | - | 2,565 | |
| MCC NIF | 1,240 | - | - | - | 1,240 | |
| 12,643 | 38,882 | (67,438) | 37,289 | 21,376 |
| 16.Analysis of net assets between | funds | |||
|---|---|---|---|---|
| Birch | ||||
| Community | ||||
| Centre | Birch Community Association | |||
| Restricted | Unrestricted Designated |
|||
| Funds | fundsfunds | Restricted funds | Total2021 | |
| £ | £ £ |
£ | £ | |
| Tangible fixed assets | 1,117,800 | 5,742 | 1,123,542 | |
| Cash at bank and in hand | 88,623 | 10,791 | 99,414 | |
| Other net current assets/(liabilities) | 2,627 | 1,000 | 3,627 | |
| Total | 1,117,800 | 96,992 | 11,791 | 1,226,583 |
| Previous reporting period | ||||||
|---|---|---|---|---|---|---|
| Birch | ||||||
| Community | ||||||
| Centre | Birch | Community Association | ||||
| Birch | ||||||
| Community Unrestricted | Designated | |||||
| Centrefunds | funds | Restricted funds | Total 2020 | |||
| £ | £ | £ | £ | £ | ||
| Tangible fixed assets | - | 1,923 | 53 | 1,976 | ||
| Cash at bank and in hand | 119,049 | 21,323 | 140,372 | |||
| Other net current assets/(liabilities) | - | 11,362 | - | 11,362 | ||
| Total | 132,334 | 21,376 | 153,710 |
| Birch | Birch | Birch | |
|---|---|---|---|
| Community | Community | ||
| Association | Association | ||
| Year Ended | |||
| Year Ended 31 | 31 March | ||
| March | 2021 | 2020 | |
| £ | £ | ||
| Net movement in funds | (44,927) | 4,638 | |
| Aud bO(;k d,prktion | 3,253 | 2,049 | |
| Deduct investment income | (38) | (241) |
|
| Decrease/(increase) in debtors | 5,399 | 1,048 | |
| increase/(decrease) in creditors | 2,336 | (4,335) | |
| Net cash usedin operating activities | (33,977) | 3,159 |
| Birch | Birch | Birch | ||
|---|---|---|---|---|
| Community Community | Community | |||
| Centre | Association | Association | ||
| Year Ended Year Ended Year Ended Year Ended | ||||
| 31 March | 31 March | 31 March | 31 March | |
| 2021 | 2021 | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Income | ||||
| Donations | 1,157 | 1,157 | 1,017 | |
| General grants: | ||||
| _Greater_Manchester MH NHS | 500 | 500 | ||
| MCC Covid Support | 10,000 | 10,000 | ||
| MCC Local Restrictions Support | 9,669 | 9,669 | ||
| Greater Manchester NHS | - | 250 | ||
| Investment Income | 38 | 38 | 241 | |
| Other Income | - | - | 85 | |
| Parental Fees | 3,065 | 3,065 | 29,195 | |
| Restricted grants: | ||||
| Early Years | - | - | - | 38,882 |
| Short Breaks | 30,534 | 30,534 | 8,095 | |
| Greater Manchester Police | 2,500 | 2,500 | ||
| MCC NIF | 3,500 | 3,500 | ||
| HMRC CVJRS | 27,238 | 27,238 | ||
| Office for Social Responsibility | 1,975 | 1,975 | ||
| Greater Manchester NHS MH FT | - | 500 | 500 | |
| Fundraising events | 177 | 177 | 5,575 | |
| Solar Panel Income | 238 | 238 | 174 | |
| Rental income | 4,655 | 4,655 | 31,943 | |
| Total Income | 95,746 | 95,746 | 115,457 | |
| Expenditure | ||||
| Licence fees | - | 1,112 | 1,112 | 1,092 |
| Website | 726 | 726 | 73 | |
| Fundraising | - | 90 | ||
| Employment Costs | - | 108,180 | 108,180 | 79,864 |
| Project Management | - | - | 1,230 | |
| Staff Training | - | 36 | ||
| Resource Materials and Activities | 368 | 368 | 1,840 | |
| Minor Equipment | - | 1,092 | 1,092 | 2,637 |
| Repairs and Maintenance | 6,469 | 5,313 | 11,782 | 6,605 |
| Bank Charges | - | 3 | 3 | 77 |
| Subscriptions | - | 30 | 30 | 257 |
| Bad Debts | (438) | (438) | 411 | |
| Refreshments | - | 168 | 168 | 862 |
| Heat, Light&Water | - | 4,095 | 4,095 | 5,548 |
| IT Maintenance | 699 | 699 | 1,013 | |
| Cleaning and Waste Disposal | - | 1,108 | 1,108 | 1,485 |
| Telephone | 719 | 719 | 604 | |
| Rent and Rates | - | 544 | ||
| Insurance | 1,613 | 348 | 1,961 | 1,943 |
| Governance and Support Costs | 2,713 | 2,483 | 5,196 | 2,010 |
| Post, Printing&Stationery | 253 | 253 | 536 | |
| Depreciation | 3,253 | 3,253 | 2,049 | |
| Sundries | 366 | 366 | 13 | |
| Total Expenditure | 10,795 | 129,878 | 140,673 | 110,819 |
| Surplus/(deficitforyear) | (10,795) | (34,132) |
(44,927) | 4,638 |