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|||Birch||||Birch|
|---|---|---|---|---|---|---|
|||Community|||Community||
|||Centre<br>Birch|Community Association||Association||
|||||Total Funds Total Funds|||
|||||Year Ended Year Ended|||
|||Restricted<br>Unrestricted|||31 March<br>31 March||
|||FundsFunds<br>Restricted Funds|||**2021**|**2020**|
||Further Details<br>£||£|£|£|£|
|**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 movement**in**funds**|||(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|£|£|£|£|
|**Fixed**assets:||||||
|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|
|Total**net assets or**liabilities||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<br>31 March|
||March 2021<br>2020|
||£<br>£|
|Net cash used in operating activities|(33977)<br>3,159|
|Cash flows from investment activities:||
|Interest|38<br>241|
|Purchase of fixed assets|(7019)|
|Net cash provided by investing activities|(6,981)<br>241|
|Increase/(decrease) in cash and cash equivalents during the year|(40,958)<br>3,400|
|Cash and cash equivalents brought forward|140,372<br>136,972|
|Cash and cash equivalents carried forward|99,414<br>140,372|





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|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|



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|3.Donations and Legacies||||||
|---|---|---|---|---|---|
||Birch||||Birch|
||Community||||Community|
||Centre<br>Birch Community Association||||Association|
||Restricted<br>Unrestricted|Restricted|**Total Funds**||**Total Funds**|
||||||**Year Ended**|
||Year Ended 31 Year Ended 31 Year Ended 31||**Year Ended 31**||**31 March**|
||March 2021<br>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<br>Community||Community||
||Centre<br>Association||Association||
||Children's||Year Ended||
||Projects and<br>Year Ended 31<br>31 March||||
||Building Costs Running Costs<br>**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 charitable**activities:|||||
|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 Community**Centre:**|||||
|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 of**staff 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|**Community**Association|||
||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.Analysis**of debtors||||
|---|---|---|---|
||Birch<br>Birch||Birch|
||Community<br>Community||**Community**|
||Centre<br>Association||**Association**|
||**2021**<br>**2021**|**2021**|**2020**|
||£<br>£|£|£|
|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<br>Community||||Community|
||Centre<br>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<br>Incoming<br>Resources<br>Balance at 31|
||April 2020<br>Resources<br>Expended<br>Transfers<br>March 2021|
||£<br>£<br>£<br>£<br>£|
|General Fund|132,33429,499(37,681)<br>(27,160)<br>96,992|
||132,33429,499(37,681)<br>(27,160)<br>96,992|
|Previous reporting period||
||Birch Community Association|
||Balance at I<br>Incoming<br>Resources<br>Balance at 31|
||April 2019<br>Resources<br>Expended<br>Transfers<br>March 2020|
||£<br>£<br>£<br>£<br>£|
|General Fund|136,42976,575(43,381)<br>(37,289)<br>132,334|
||136,42976,575(43,381)<br>(37,289)<br>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|<br>(10,795)|10,795|1,117,800||
|Manchester Airport|53||(53)||||
|Early Years|17,518|30,534|<br>(64,417)|16,365|||
|Greater Manchester Police||2,500||||2,500|
|HMRC CVJRS||27,238|<br>(27,238)||||
|Office for Social Responsibility||1,975|<br>(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|<br>(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<br>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<br>Designated|||
||Funds|fundsfunds|Restricted funds|Total**2021**|
||£|£<br>£|£|£|
|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)|<br>(241)|
|Decrease/(increase) in debtors||5,399|1,048|
|increase/(decrease) in creditors||2,336|(4,335)|
|**Net cash used**in operating activities||(33,977)|<br>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/(deficit**for**year)**|(10,795)|<br>(34,132)|(44,927)|<br>4,638|