OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

1-5 TRUSTEES ANNUAL
REPORT
INDEPENDENT
EXAMINERS REPORT
STATEMENT OF FINANCIAL ACTIVITIES
BALANCE SHEET

Birch Birch
Community Community
Centre Birch Community Association Association
Total Funds Total Funds
Year Ended Year Ended
Restricted Unrestricted 31 March 31 March
Funds Funds
Restricted		 Funds 2023 2022
Further Details f f f
Income from:
Donations
and		 legacies (3) 3,685 3,685 26,200
Charitable
Activities		 (4) 41,823 6,843 48,666 47,344
Other Trading Activities (5) 66,819 66,819 43,546
Investment
Income		 565 565 49
Other Income 107 107 343
Total 41,823 71,176 6,843 119,842 117,482
Expenditure
on:
Raising
Funds		 (6) 1,271 1,271 2,402
Charitable
Activities		 (6) 50,704 67,653 6,725 125,082 85,846
Other (6) 226 226 115
Total 50,704 69,150 6,725 126,579 88,363
Net income/(expenditure) (8,881) 2,026 118 (6,737) 29,119
Transfers
between		 funds (15) 39,535 (39,947) 412
Net movement in funds 30,654 (37,921) 530 (6,737) 29,119
Reconciliation of funds
Total funds brought forward (15) 1,159,280 93,322 3,100 1,255,702 1,226,583
Total funds carried forward (15) 1,189,934 55,401 3,630 1,248,965 1,255,702

Birch
Community
Centre Birch Community Association
Total Funds
Year Ended
Restricted Unrestricted 31 March
Funds Funds
Restricted		 Funds 2022
Further Details f f
Income from:
Donations
and		 legacies (3) 8,520 17,680 26,200
Charitable
Activities		 (4) 43,177 4,167 47,344
Other Trading Activities (5) 16 43,530 43,546
Investment
Income		 49 49
Other Income 343 343
Total 51,713 61,602 4,167 117,482
Expenditure
on:
Raising Funds (6) 2,402 2,402
Charitable
Activities		 (6) 21,013 51,975 12,858 85,846
Other (6) 115 115
Total 21,013 54,492 12,858 88,363
Net income/(expenditure) 30,700 7,110 (8,691) 29,119
Transfers
between		 funds (15) 10,780 (10,780)
Net movement in funds 41,480 (3,670) (8,691) 29,119
Reconciliation of funds
Total funds
brought		 forward (15) 1,117,800 96,992 11,791 1,226,583
Total funds carried forward (15) 1,159,280 93,322 3,100 1,255,702

Birch Birch Birch
Community Community Community
Centre Association Total Association
2023 2023 2023 2022
Notes E E E
Fixed assets:
Tangible assets 1,189,934 10,492 1,200,426 1,170,365
Total fixed assets 1,189,934 10,492 1,200,426 1,170,365
Current assets:
Debtors (12) 17,709 17,709 15,288
Cash at Bank 8 in Hand 49,431 49,431 93,834
Total current assets 67,140 67,140 109,122
Liabilities:
Creditors: Amounts falling due within one year (13) 18,601 18,601 23,785
Net current assets or liabilities 48,539 48,539 85,337
Total assets less current liabilities 1,189,934 59,031 1,248,965 1,255,702
Total net assets or liabilities 1,189,934 59,031 1,248,965 1,255,702
The funds ofthe charity:
Restricted
income funds		 (15) 1,189,934 3,630 1,193,564 1,162,380
Unrestricted
income		 funds (15) 55,401 55,401 93,322
Total charity funds 1,189,934 59,031 1,248,965 1,255,702

Birch Birch
Community Community
Centre Association Total
2022 2022 2022
Notes E E E
Fixed assets:
Tangible assets 1,159,280 11,085 1,170,365
Total fixed assets 1,159,280 11,085 1,170,365
Current assets:
Debtors (12) 15,288 15,288
Cash at Bank 8 in Hand 93,834 93,834
Total current assets 109,122 109,122
Liabilities:
Creditors: Amounts falling due within one year (13) 23,785 23,785
Net current assets or liabilities 85,337 85,337
Total assets less current liabilities 1,159,280 96,422 1,255,702
Total net assets or liabilities 1,159,280 96,422 1,255,702
The funds ofthe charity:
Restricted income funds (15) 1,159,280 3,100 1,162,380
Unrestricted
income		 funds (15) 93,322 93,322
Total charity funds 1,159,280 96,422 1,255,702
Reconciliation
ofn		 et movem e nt in funds to net c ash flo w from operating
acti		 vities
Year Ended
Year Ended 31 31 March
March 2023 2022
E
Net movement
in funds		 (6,737) 29,119
Add back depreciation 23,630 12,973
Deduct investment income (565) (49)
Decrease/(increase) in debtors (2,421) (4,508)
Iricrease/(decrease) in creditors (5,184) 16,632
Net cash used in operating activities 8,723 54,167
Cash flows from investment activities:
Interest 565 49
Purchase
offixed assets		 (53,691) (59,796)
Net cash provided by investing activities (53,126) (59,747)
Increase/(decrease) in cash and cash equivalents during the year (44,403) (5,580)
Cash and cash equivalents brought forward 93,834 99,414
Cash and cash equivalents carried forward 49,431 93,834

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

4.Income from charitable
activiti		 es
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 2023 March 2023 March 2023 March 2023 2022
E E E
Restricted grants:
Ambition for Ageing 499
Biffa 41,823 41,823 43,177
MCC NIF 1,000
One Manchester 2,000
HMRC CVJRS 668
Transport for Greater Manchester 2,000 2,000
Greater Sport 4,843 4,843
41,823 6,843 48,666 47,344
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 2022 March 2022 March 2022 March 2022
E E E
Restricted grants:
Ambition for Ageing 499 499
Biffa 43,177 43,177
MCC NIF 1,000 1,000
One Manchester 2,000 2,000
HMRC CVJRS 668 668
43,177 4,167 47,344

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 2023 March 2023 March 2023 March 2023 2022
E E E E
Fundraising events 1,612 1,612 714
Solar Panel Income 104
Birch Tavern Income 4,843 4,843 3,994
Rental income 60,364 60,364 38,734
66,819 66,819 43,546
Birch
Community
Centre Birch Community Association
Restricted Unrestricted Restricted Total Funds
Year Ended 31 Year Ended 31 Year Ended 31 Year Ended 31
March 2022 March 2022 March 2022 March 2022
E E
Fundraising events 714 714
Solar Panel Income 16 88 104
Birch Tavern Income 3,994 3,994
Rental income 38,734 38,734
16 43,530 43,546

Birch Birch Birch Birch Birch
Community Community Community
Centre Association Association
Children' s Year Ended
Projects and Year Ended 31 31 March
Building Costs Running Costs March 2023 2022
f E
Expenditure on raising funds:
Licence fees 1,083 1,083 2,099
Website 188 188 183
Fundraising 120
1,271 1,271 2,402
Expenditure on charitable activities:
Employment Costs 43,330 43,330 36,899
Consultancy 645 645
Resource Materials and Activities 6,761 6,761 1,901
Minor Equipment 2,760 1,859 4,619 2,427
Repairs and Maintenance 25,406 2,726 28,132 14,853
Bank Charges 28 28 20
Subscriptions 76 76
Donations
Paid		 120 120
Bad Debts (677) (677) 1,902
Refreshments 992 992 3,166
Heat, Light 8 Water 4,822 4,822 3,681
IT Maintenance 493
Cleaning
and		 Waste Disposal 4,935 4,935 1,925
Telephone 730 730 695
Rent and Rates 276 276 123
Insurance 1,913 1,019 2,932 2,666
Governance and Support Costs 2,967 2,967 1,696
Post, Printing 8 Stationery 764 764 426
Depreciation 20,625 3,005 23,630 12,973
50,704 74,378 125,082 85,846
Other expenditure:
Sundries 226 226 115
226 226 115
50,704 75,875 126,579 88,363
Restricted funds 57,429 33,871
Unrestricted funds 69,150 54,492
126,579 88,363

The breakdo
below:		 n
of		 support costs and how these w ere
al		 located between
g		 overnance
and		 other suppo rt costs is shown
General
Support Governance Total 2023 Basis ofapportionment
Accountancy Fees 1,380 1,380 type ofexpense
Accountancy Support 534 534 type ofexpense
Accountancy Software 464 464 type ofexpense
Payroll Bureau Fees 589 589 type ofexpense
1,587 1,380 2,967
Birch Community Association:
Accountancy Fees 1,380 1,380
Accountancy Support 534 534
Accountancy Software 464 464
Payroll Bureau Fees 589 589
1,587 1,380 2,967
Previous
reporting		 period
General
Support Governance Total 2022 Basis ofapportionment
Accountancy Fees 1,080 1,080 type of expense
Payroll Bureau Fees 616 616 type ofexpense
616 1,080 1,696
Birch Community Centre:
Consultancy
Birch Community Association:
Accountancy Fees 1,080 1,080
Payroll Bureau Fees 616 616
616 1,080 1,696
9.Analysis ofstaff costs
Birch Birch
Community Community
Association Association
Year Ended
Year Ended 31 31 Illlarch
March 2023 2022
f
Wages and Salaries 42,029 35,854
Redundancy
Social Security Costs
Pension Costs 1,301 1,045
43,330 36,899
Charitable activities 43,330 36,899
Support costs 43,330 36,899

Birch Birch
Community Community
Association Association
Year Ended
Year Ended 31 31 March
March 2023 2022
E f
1,380 1,080
1,380 1,080

Birch Community Birch Community Centre Birch Community Birch Community Association Association
Land and Building Building Fixtures and
Buildings Refurbishment Refurbishment Equipment Fittings Total
Cost f E E f
At 1st April 2022 1,117,800 51,850 11,098 10,636 12,210 1,203,594
Additions 51,279 2,412 53,691
At 31st March 2023 1,117,800 103,129 11,098 10,636 14,622 1,257,285
Depreciation
At 1st April 2022 10,370 9,176 9,470 4,213 33,229
Charge for Year 20,625 642 267 2,096 23,630
At 31st March 2023 30,995 9,818 9,737 6,309 56,859
NET BOOK VALUE
At 31st March 2023 1,117,800 72,134 1,280 899 8,313 1,200,426
At 31st March 2022 1,117,800 41,480 1,922 1,166 7,997 1,170,365
12.Analysis ofdebtors
Birch Birch Birch
Community Community Community
Centre Association Total Association
2023 2023 2023 2022
E E
Debtors 13,281 13,281 11,703
Prepayments 4,428 4,428 3,585
17,709 17,709 15,288

13.Cred it ors: am ounts
f		 allin g due within o ne year
Birch Birch Birch
Community Community Community
Centre Association Association
2023 2023 2023 2022
E
Creditors 4,920 4,920 4,134
Short-term compensated absences (holiday pay)
Deferred Income 12,161 12,161 18,127
Other creditors
and accruals		 1,520 1,520 1,524
Taxation and social security costs
18,601 18,601 23,785
14.Deferred income
Birch Birch
Community Community
Centre Association
2023 2023
E
Deferred income comprises rental income received in advance.
Balance as at 1st April 2022 18,127
Amount released to income earned from charitable activities (18,127)
Amount deferred in year 12,161
Balance at 31st March 2023 12,161

Birch Community Birch Community Association
Balance at 1 Incoming Resources Balance at 31
April 2022
Resources		 Expended Transfers March 2023
E E E E
General Fund 93,322 71,176 (69,150) (39,947) 55,401
93,322 71,176 (69,150) (39,947) 55,401
Previous reporting period
Birch Community Association
Balance at 1 Incoming Resources Balance at 31
April 2021
Resources		 Expended Transfers March 2022
E E f E E
General Fund 96,992 61,602 (54,492) (10,780) 93,322
96,992 61,602 (54,492) (10,780) 93,322
Name of unrestricted fund: Description,
nature		 and purpose ofthe fund
General Fund The "free reserves"

Analysis ofmove m ents
in restricted
funds
Linked Birch Community Centre and Birch Community Association
Balance at 1 Incoming Resources Balance at 31
April 2022 Resources Expended Transfers March 2023
f f f f f
Birch Community Centre 1,159,280 41,823 (50,704) 39,535 1,189,934
Greater Manchester Police 1,500 1,500
Transport
for Greater Manchester		 2,000 (402) 412 ' 2,010
Greater Sport 4,843 (4,843)
One Manchester 1,600 (1,480) 120
1,162,380 48,666 (57,429) 39,947 1,193,564
Previous
reporting		 period
Birch Community Association
Balance at 1 Incoming Resources Balance at 31
April 2021 Resources Expended Transfers March 2022
f f f f
Birch Community Centre 1,117,800 51,713 (21,013) 10,780 1,159,280
Ambition
for Ageing		 499 (499)
Greater Manchester Police 2,500 (1,000) 1,500
One Manchester 2,000 (400) 1,600
HMRC CVJRS 668 (668)
Office for Social Responsibility 1,486 (1,486)
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

Birch
Community
Centre Birch Community Association
Restricted Unrestricted Designated
Funds funds funds Restricted funds Total 2023
E
Tangible fixed assets 1,189,934 8,482 2,010 1,200,426
Cash at bank and in hand 47,811 1,620 49,431
Other net current assets/(liabilities) (892) (892)
Total 1,189,934 55,401 3,630 1,248,965
Previous reporting period
Birch
Community
Centre Birch Community Association
Restricted Unrestricted Designated
Funds funds funds Restricted funds Total 2022
f E E
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

Birch Birch Birch
Community Community Community
Centre Association Total Association
Year Ended Year Ended Year Ended Year Ended
31March 31March 31March 31March
2023 2023 2023 2022
f f f
Income
Donations 3,685 3,685 9,663
General grants:
MCC Local Restrictions Support 16,537
Investment
Income		 565 565 49
Other Income 107 107 343
Restricted grants:
Ambition
for Ageing		 499
Biffa 41,823 41,823 43,177
MCC NIF 1,000
One Manchester 2,000
HMRC CVJRS 668
Transport for Greater Manchester 2,000 2,000
Greater Sport 4,843 4,843
Fundraising
events		 1,612 1,612 714
Solar Panel Income 104
Birch Tavern Income 4,843 4,843 3,994
Rental income 60,364 60,364 38,734
Total Income 41,823 78,019 119,842 117,482
Expenditure
Licence fees 1,083 1,083 2,099
Website 188 188 183
Fundraising 120
Employment
Costs		 43,330 43,330 36,899
Consultancy 645 645
Resource Materials and Activities 6,761 6,761 1,901
Minor Equipment
Repairs and Maintenance
Bank Charges		 2,760
25,406		 1,859
2,726
28		 4,619
28,132
28		 2,427
14,853
20
Subscriptions 76 76
Donations
Paid		 120 120
Bad Debts (677) (677) 1,902
Refreshments 992 992 3,166
Heat, Light 8 Water
IT Maintenance		 4,822 4,822 3,681
493
Cleaning
and Waste
Telephone
Rent and Rates		 Disposal 4,935
730
276		 4,935
730
276		 1,925
695
123
Insurance 1,913 1,019 2,932 2,666
Governance
and Support Costs
Post, Printing
8 Stationery
Depreciation
Sundries
Total Expenditure		 20,625
50,704		 2,967
764
3,005
226
75,875		 2,967
764
23,630
226
128,578		 1,696
426
12,973
115
88,363
Surplus/(deficit for year) (8,881) 2,144 (6,737) 29,119