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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**|||**2022**|**2021**|
||Further Details<br>£||£|£|£|£|
|Income from:|||||||
|Donations and legacies|(3)|8,520|17,680|-|26,200|21,326|
|Charitable Activities|(4)|43,177||4,167|47,344|69,312|
|Other Trading Activities|(5)|16|43,530|-|43,546|5,070|
|Investment Income||-|49|-|49|38|
|Other Income||-|343|-|343||
|Total||51,713|61,602|4,167|117,482|95,746|
|Expenditure on:|||||||
|Raising Funds|(6)|-|2,402|-|2,402|1,838|
|Charitable Activities|(6)|21,013|51,975|12,858|85,846|138,469|
|Other|(6)|-|115|-|115|366|
|Total||21,013|54,492|12,858|88,363|140,673|
|**Net**income/(expenditure)||30,700|7,110|(8,691)|29,119|(44,927)|
|Transfers between funds|(15)|10,780|(10,780)||||
|**Net**movement in funds||41,480|(3,670)|(8,691)|29,119|(44,927)|
|Transfer in Birch Community Centre|Funds||||||
|Reconciliation of funds|||||||
|Total funds brought forward|(15)|1,117,800|96,992|11,791|1,226,583|1,271,510|
|Total funds carried forward|(15)|1,159,280|93,322|3,100|1,255,702|1,226,583|





## 

|||**Birch**||||
|---|---|---|---|---|---|
|||**Community**||||
|||**Centre**|**Birch Community Association**|||
||||||**Total Funds**|
||||||**Year Ended**|
|||**Restricted**|**Unrestricted**||**31 March**|
|||**Funds**|**Funds**<br>**Restricted Funds**||**2021**|
||**Further Details£ **||**£**|**£**|£|
|**Income**from:||||||
|Donations and legacies|(3)||21,326||21,326|
|Charitable Activities|(4)||3,065|66,247|69,312|
|Other Trading Activities|(5)||5,070||5,070|
|Investment Income|||38||38|
|Other Income|||||-|
|Total|||29,499|66,247|95,746|
|Expenditure on:||||||
|Raising Funds|(6)||1,838||1,838|
|Charitable Activities|(6)|10,795|35,477|92,197|138,469|
|Other|(6)||366||366|
|Total||10,795|37,681|92,197|140,673|
|**Net income/(expenditure)**||(10,795)|(8,182)|(25,950)|(44,927)|
|Transfers between funds|(15)|10,795|(27,160)|16,365||
|Net**movement**in funds|||(35,342)|(9,585)|(44,927)|
|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|
|Total funds carried**forward**|(15)|1,117,800|96,992|11,791|1,226,583|





## 

|||Birch|Birch||Birch|
|---|---|---|---|---|---|
|||Community|Community||Community|
|||Centre|Association|Total|Association|
|||**2022**|**2022**|**2022**|**2021**|
||Notes|£|£|£|£|
|Fixed assets:||||||
|Tangible assets|(11)|1,159,280|11,085|1,170,365|1,123,542|
|Total fixed assets||1,159,280|11,085|1,170,365|1,123,542|
|Current assets:||||||
|Debtors|(12)||15,288|15,288|10,780|
|Cash at Bank & in Hand|||93,834|93,834|99,414|
|Total current assets|||109,122|109,122|110,194|
|Liabilities:||||||
|Creditors: Amounts falling due within one year|(13)||23,785|23,785|7,153|
|Net current assets or liabilities||-|85,337|85,337|103,041|
|Total assets less current liabilities||1,159,280|96,422|1,255,702|1,226,583|
|Total**net**assets or liabilities||1,159,280|96,422|1,255,702|1,226,583|
|The funds of the charity:||||||
|Restricted income funds|(15)|1,159,280|3,100|1,162,380|1,129,591|
|Unrestricted income funds|(15)||93,322|93,322|96,992|
|Total charity funds||1,159,280|96,422|1,255,702|1,226,583|



## 



## 

## 

|||**Birch**|Birch||
|---|---|---|---|---|
|||Community|Community||
|||Centre|Association|Total|
|||**2021**|**2021**|**2021**|
||Notes|£|£|£|
|Fixed**assets:**|||||
|Tangible assets|(11)|1,117,800|5,742|1,123,542|
|Total fixed assets||1117,800|5,742|1,123,542|
|Current assets:|||||
|Debtors|(12)||10,780|10,780|
|Cash at Bank & in Hand|||99,414|99,414|
|Total current assets|||110,194|110,194|
|Liabilities:|||||
|Creditors: Amounts falling due within one year|(13)||7,153|7,153|
|Net current assets or liabilities|||103,041|103,041|
|Total assets less current liabilities||1,117,800|108,783|1,226,583|
|Total net assets or liabilities||1,117,800|108,783|1,226,583|
|The funds**of**the charity:|||||
|Restricted income funds|(15)|1,117,800|11,791|1,129,591|
|Unrestricted income funds|(15)||96,992|96,992|
|Total charity funds||1,117,800|108,783|1,226,583|





## 

||||**Year Ended**|
|---|---|---|---|
||**Year Ended**31||**31 March**|
||**March**|**2022**|**2021**|
||£||£|
|Net movement in funds||29,119|(44,927)|
|Add back depreciation||12,973|3,253|
|Deduct investment income||(49)|(38)|
|Decrease/(increase) in debtors||(4,508)|5,399|
|increase/(decrease) in creditors||16,632|2,336|
|Net cash**used**in**operating**activities||54,167|(33,977)|
|Cash flows from investment activities:||||
|Interest||49|38|
|Purchase of fixed assets||(59,796)|<br>(7,019)|
|**Net cash provided by investing activities**||(59,747)|<br>(6,981)|
|Increase/(decrease) in cash and cash equivalents during the year||(5,580)|<br>(40,958)|
|Cash and cash equivalents brought forward||99,414|140,372|
|**Cash and cash equivalents carried forward**||**93,834**|**99,414**|





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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|



## 

## 

## 

## 

|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 2022|March 2022|March 2022||**March**|**2022**|**2021**|
|||£||£|£||£|
|Donations|8,520|1,143||||9,663|1,157|
|General grants:||||||||
|Greater Manchester MH NHS|||||||500|
|MCC Covid Support|||||||10,000|
|MCC Local Restrictions Support||16,537||||16,537|9,669|
||8,520|17,680||||26,200|21,326|



|Previous reporting period|||||||
|---|---|---|---|---|---|---|
||Birch||||||
||Community||||||
||Centre|Birch Community Association|||||
||Restricted|Unrestricted||Restricted|Total Funds||
||Year Ended 31|Year Ended 31||Year Ended 31<br>Year Ended 31|||
||March**2021**|March|2021|March**2021**|**March**|**2021**|
|||£||£|£||
|Donations|||1,157|-||1,157|
|General grants:|||||||
|Greater Manchester MH NHS|||500|||500|
|MCC Covid Support|||10,000|||10,000|
|MCC Local Restrictions Support|||9,669|||9,669|
||||21,326|||21,326|





## 

||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 2022|**March**||**2022**|March|2022|**March**||**2022**|**2021**|
||£||£||£|||£||£|
|Parental Fees||||||||||3,065|
|Restricted grants:|||||||||||
|Ambition for Ageing||||||499|||499||
|Biffa|43,177||||||||43,177||
|Early Years||||||||||30,534|
|Greater Manchester Police||||||||||2,500|
|MCC NIF||||||1,000|||1,000|3,500|
|One Manchester||||||2,000|||2,000||
|HMRC CVJRS||||||668|||668|27,238|
|Office for Social Responsibility||||||||||1,975|
|Greater Manchester NHS MH FT||||||||||500|
||43,177|||||4,167|||47,344|69,312|
|Previous reporting period|||||||||||
||Birch||||||||||
||Community||||||||||
||Centre|Birch Community Association|||||||||
||**Restricted**|Unrestricted|||Restricted||Total**Funds**||||
||**Year Ended 31**|**Year Ended**31|||**Year**Ended 31||**Year Ended**31||||
||**March**2021|March||**2021**|**March**|**2021**|**March**||**2021**||
||£||£||£|||£|||
|Parental Fees||||3,065|||||3,065||
|Restricted grants:|||||||||||
|Early Years||||||30,534|||30,534||
|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||





## 

## 

|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 2022**||March 2022||March 2022|March|2022|**2021**|
||£|||£|£|£||£|
|Fundraising events||||714|||714|177|
|Solar Panel Income||16||88|||104|238|
|Birch Tavern Income||||3,994|||3,994||
|Rental income||||38,734|||38,734|4,655|
|||16||43,530|||43,546|5,070|
|Previous reporting period|||||||||
||Birch||||||||
||Community||||||||
||Centre||Birch Community Association||||||
||Restricted||Unrestricted||Restricted|**Total Funds**|||
||Year Ended 31||Year Ended 31 Year Ended 31|||**Year Ended 31**|||
||March 2021|||March 2021|March 2021|**March**|**2021**||
||£|||£|£|£|||
|Fundraising events||||177|||177||
|Solar Panel Income||||238|||238||
|Rental income||||4,655|||4,655||
|||||5,070|||5,070||





## 

## 

|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|||**2022**|**2021**|
||£|£|£||£|
|**Expenditure**on raising funds:||||||
|Licence fees||2,099||2,099|1,112|
|Website||183||183|726|
|Fundraising||120||120|-|
|||2,402||2,402|1,838|
|**Expenditure**on**charitable activities:**||||||
|Employment Costs||36,899||36,899|108,180|
|Resource Materials and Activities||1,901||1,901|368|
|Minor Equipment||2,427||2,427|1,092|
|Repairs and Maintenance|8,901|5,952||14,853|11,782|
|Bank Charges||20||20|3|
|Subscriptions|||||30|
|Bad Debts||1,902||1,902|(438)|
|Refreshments||3,166||3,166|168|
|Heat, Light & Water||3,681||3,681|4,095|
|IT Maintenance||493||493|699|
|Cleaning and Waste Disposal||1,925||1,925|1,108|
|Telephone||695||695|719|
|Rent and Rates||123||123|-|
|Insurance|1,742|924||2,666|1,961|
|Governance and Support Costs||1,696||1,696|5,196|
|Post, Printing & Stationery||426||426|253|
|Depreciation|10,370|2,603||12,973|3,253|
||21,013|64,833||85,846|138,469|
|**Other expenditure:**||||||
|Sundries||115||115|366|
||-|115||115|366|
||21,013|67,350||88,363|140,673|
|Restricted funds||||33,871|67,438|
|Unrestricted funds||||54,492|73,235|
|||||88,363|140,673|





## 

## 

|below:|||||||
|---|---|---|---|---|---|---|
||General||||||
||Support|Governance|Total**2022**|Basis|of**apportionment**||
|Accountancy Fees|-|1,080|1,080|type of expense|||
|Payroll Bureau Fees|616|-|616|type of expense|||
||616|1,080|1,696||||
|Birch Community Association:|||||||
|Accountancy Fees||1,080|1,080||||
|Payroll Bureau Fees|616||616||||
||616|1,080|1,696||||
|Previous reporting period|||||||
||**General**||||||
||Support|Governance|Total**2021**|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**|**2022**|**2021**|
|||||£||£|
|Wages and Salaries|||||35,854|<br>77,627|
|Redundancy|||||-|<br>27,969|
|Social Security Costs|||||||
|Pension Costs|||||1,045|<br>2,584|
||||||36,899|<br>108,180|
|Charitable activities|||||36,899|<br>108,180|
|Support costs|||||||
||||||36,899|<br>108,180|





## 

## 

|10.Independent Examiner Fees||
|---|---|
||**BirchBirch**|
||**Community Community**|
||**Association Association**|
||**Year Ended**|
||**Year Ended 31**<br>**31 March**|
||**March 20222021**|
||£<br>£|
|Independent examination fees|1,080960|
||1,080960|



## 

||Birch Community Centre|Birch Community Centre|Birch Community Association|Birch Community Association|Birch Community Association||
|---|---|---|---|---|---|---|
||Land and|BuildingBuilding||Fixtures and|||
||Buildings|Refurbishment Refurbishment<br>**Equipment**|||Fittings|**Total**|
|Cost|£||£|£|£|£|
|At 1st April 2021|1,117,800||11,098|10,037|4,863|1,143,798|
|Additions|-|51,850||599|7,347|59,796|
|At 31st March 2022|1,117,800|51,850|11,098|10,636|12,210|1,203,594|
|Depreciation|||||||
|At 1st April 2021|||8,534|9,203|2,519|20,256|
|Charge for Year||10,370|642|267|1,694|12,973|
|At 31st March 2022||10,370|9,176|9,470|4,213|33,229|
|NET BOOK VALUE|||||||
|At 31st March 2022|1,117,800|41,480|1,922|1,166|7,997|1,170,365|
|At 31st March 2021|1,117,800||2,564|834|2,344|1,123,542|



## 

|12.Analysis of debtors||||
|---|---|---|---|
||Birch<br>Birch||Birch|
||Community<br>Community||Community|
||**CentreAssociationTotal**||**Association**|
||**2022**<br>**2022**|**2022**|**2021**|
||£<br>£|£|£|
|Debtors|11,703|11,703|7,671|
|Prepayments|3,585|3,585|3,109|
||15,288|15,288|10,780|





## 

## 

|13.Creditors:**amounts falling due within one year**|||||
|---|---|---|---|---|
||**Birch**|Birch||Birch|
||**Community**|Community||Community|
||**Centre**|Association||Association|
||**2022**|**2022**|**2022**|**2021**|
||£|£|£|£|
|Creditors||4,134|4,134|2,439|
|Short-term compensated absences (holiday pay)|||||
|Deferred Income||18,127|18,127|3,330|
|Other creditors and accruals||1,524|1,524|1,384|
|Taxation and social security costs|||||
|||23,785|23,785|7,153|



## 

|14.Deferred income|||
|---|---|---|
||Birch|Birch|
||Community|Community|
||Centre|Association|
||**2022**|**2022**|
||£|£|
|Deferred income comprises rental income received in advance.|||
|Balance as at 1st April 2021||3,330|
|Amount released to income earned from charitable activities||(3,330)|
|Amount deferred in year||18,127|
|Balance at 31st March 2022||18,127|



## 

||Birch Community Association||
|---|---|---|
||**Balance at**1<br>**Incoming**<br>Resources|Balance at 31|
||April 2021<br>Resources<br>**Expended**<br>Transfers|March 2022|
||£<br>£<br>£<br>£|£|
|General Fund|96,99261,602(54,492)<br>(10,780)|93,322|
||96,99261,602(54,492)<br>(10,780)|93,322|
|Previous reporting period|||
||Birch Community Association||
||**Balance at**I<br>**Incoming**<br>**Resources**|Balance at**31**|
||**April 2020**<br>**Resources**<br>**Expended**<br>Transfers|**March 2021**|
||£<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|
|**Name**of unrestricted fund:|**Description, nature and purpose of the fund**||
|General Fund|The "free reserves"||





## 

## 

## 

||Linked Birch Community**Centre and Birch Community**Association|Linked Birch Community**Centre and Birch Community**Association|Linked Birch Community**Centre and Birch Community**Association|Linked Birch Community**Centre and Birch Community**Association|Linked Birch Community**Centre and Birch Community**Association|
|---|---|---|---|---|---|
||Balance**at I**|**Incoming**|Resources||Balance**at 31**|
||**April 2021**<br>**Resources**||**Expended**<br>Transfers||March**2022**|
||£|£|£|£|£|
|Birch Community Centre|1,117,800|51,713|(21013)|10,780|1,159,280|
|Ambition for Ageing||499|(499)|||
|Greater Manchester Police|2,500||(1000)||1,500|
|One Manchester||2,000|(400)||1,600|
|HMRC CVJRS|-|668|(668)|||
|Office for Social Responsibility|1,486||(1486)|||
|Greater Manchester NHS MH FT|3,065||(3,065)|||
|MCC NIF|4,740|1,000|(5,740)|||
||1,129,591|55,880|(33,871)|10,780|1,162,380|



## 

|Previous reporting period|||||||
|---|---|---|---|---|---|---|
|||Birch Community Association|||||
||**Balance at**I|Incoming|Resources||**Balance**at 31||
||**April 2020**|Resources|**Expended**<br>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||





## 

## 

## 

||Birch||||||||
|---|---|---|---|---|---|---|---|---|
||Community||||||||
||Centre||Birch|Community Association|||||
||Restricted|Unrestricted||Designated|||||
||Funds|funds|||funds||Restricted funds|**Total 2022**|
||£||£||£||£|£|
|Tangible fixed assets|1,159,280||11,085|||||1,170,365|
|Cash at bank and in hand|||90,734||||3,100|93,834|
|Other net current assets/(liabilities)|||(8,497)|||||(8,497)|
|Total|1,159,280||93,322|||-|3,100|1,255,702|
|Previous reporting period|||||||||
||**Birch**||||||||
||**Community**||||||||
||**Centre**||Birch|Community Association|||||
||**Restricted**|Unrestricted||Designated|||||
||**Funds**|funds|||funds||Restricted funds|Total 2021|
||£||£||£||£|£|
|Tangible fixed assets|1,117,800|1,123,542||||||1123,542|
|Cash at bank and in hand|||93,363||||6,051|99,414|
|Other net current assets/(liabilities)|||2,627||||1,000|3,627|
|Total|1,117,800||96,992||||7,051|1,226,583|



## 



## 

||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**|
||**2022**|**2022**|**2022**|**2021**|
||£|£|£|£|
|**Income**|||||
|Donations|8,520|1,143|9,663|1,157|
|General grants:|||||
|Greater Manchester MH NHS||||500|
|MCC Covid Support||-||10,000|
|MCC Local Restrictions Support||16,537|16,537|9,669|
|Investment Income||49|49|38|
|Other Income||343|343||
|Parental Fees||-||3,065|
|Restricted grants:|||||
|Ambition for Ageing||499|499|-|
|Biffa|43,177||43,177|-|
|Early Years||||30,534|
|Greater Manchester Police||-||2,500|
|MCC NIF||1,000|1,000|3,500|
|One Manchester||2,000|2,000|-|
|HMRCCVJRS||668|668|27,238|
|Office for Social Responsibility||-||1,975|
|Greater Manchester NHS MH FT||-||500|
|Fundraising events||714|714|177|
|Solar Panel Income|16|88|104|238|
|Birch Tavern Income||3,994|3,994||
|Rental income||38,734|38,734|4,655|
|Total**Income**|51.713|**65,769**|**117,482**|**95,746**|
|**Expenditure**|||||
|Licence fees||2,099|2,099|1,112|
|Website||183|183|726|
|Fundraising||120|120||
|Employment Costs||36,899|36,899|108,180|
|Resource Materials and Activities||1,901|1,901|368|
|Minor Equipment||2,427|2,427|1,092|
|Repairs and Maintenance|8,901|5,952|14,853|11,782|
|Bank Charges|-|20|20|3|
|Subscriptions|||-|<br>30|
|Bad Debts|-|1,902|1,902|(438)|
|Refreshments||3,166|3,166|<br>168|
|Heat, Light & Water|-|3,681|3,681|<br>4,095|
|IT Maintenance|-|493|493|<br>699|
|Cleaning and Waste Disposal||1,925|1,925|<br>1,108|
|Telephone|-|<br>695|695|<br>719|
|Rent and Rates|-|<br>123|123|<br>-|
|Insurance|1,742|924|2,666|<br>1,961|
|Governance and Support Costs|-|<br>1,696|1,696|<br>5,196|
|Post, Printing & Stationery|-|<br>426|426|<br>253|
|Depreciation|10,370|<br>2,603|12,973|<br>3,253|
|Sundries||115|115|<br>366|
|**Total Expenditure**|21,013|<br>**67,350**|**88,363**|<br>140,673|
|Surplus/(deficit for year)|30,700|<br>(1,581)|29,119|<br>(44,927)|