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|1-5|TRUSTEES ANNUAL<br>REPORT|
|---|---|
||INDEPENDENT<br>EXAMINERS REPORT|
||STATEMENT OF FINANCIAL ACTIVITIES|
||BALANCE SHEET|



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|||||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<br>Restricted||Funds|2023|2022|
||||Further Details|f||f||f||
|Income from:||||||||||
|Donations<br>and|legacies||(3)||3,685|||3,685|26,200|
|Charitable<br>Activities|||(4)|41,823|||6,843|48,666|47,344|
|Other Trading|Activities||(5)||66,819|||66,819|43,546|
|Investment<br>Income|||||565|||565|49|
|Other Income|||||107|||107|343|
|Total||||41,823|71,176||6,843|119,842|117,482|
|Expenditure<br>on:||||||||||
|Raising<br>Funds|||(6)||1,271|||1,271|2,402|
|Charitable<br>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<br>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|





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||||||Birch||||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||Community||||||
||||||Centre|Birch Community|Association||||
||||||||||Total Funds||
||||||||||Year Ended||
||||||Restricted|Unrestricted|||31|March|
||||||Funds|Funds<br>Restricted||Funds|2022||
|||||Further Details||f|f||||
|Income from:|||||||||||
|Donations<br>and|legacies|||(3)|8,520|17,680||||26,200|
|Charitable<br>Activities||||(4)|43,177|||4,167||47,344|
|Other Trading|Activities|||(5)|16|43,530||||43,546|
|Investment<br>Income||||||49||||49|
|Other Income||||||343||||343|
|Total|||||51,713|61,602||4,167|117,482||
|Expenditure<br>on:|||||||||||
|Raising Funds||||(6)||2,402||||2,402|
|Charitable<br>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<br>between||funds||(15)|10,780|(10,780)|||||
|Net movement|in|funds|||41,480|(3,670)||(8,691)||29,119|
|Reconciliation|of|funds|||||||||
|Total funds<br>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||





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|||||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<br>income funds|||(15)|1,189,934|3,630|1,193,564|1,162,380|
|Unrestricted<br>income|funds||(15)||55,401|55,401|93,322|
|Total charity funds||||1,189,934|59,031|1,248,965|1,255,702|





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||||||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<br>income|funds|||(15)||93,322|93,322|
|Total charity funds|||||1,159,280|96,422|1,255,702|





|Reconciliation<br>ofn|et movem|e|nt|in|funds to net c|ash flo|w from operating<br>acti|vities||
|---|---|---|---|---|---|---|---|---|---|
||||||||||Year Ended|
|||||||||Year Ended 31|31 March|
|||||||||March 2023|2022|
||||||||||E|
|Net movement<br>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<br>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|





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|Equipment|16.67% on cost|
|---|---|
|Fixtures and Fittings|16.67% on cost|
|Building Refurbishment|20% on cost|
|Birch Community<br>Centre Land and Buildings|at valuation|



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|4.Income|from charitable<br>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<br>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|





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|||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|





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|||||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<br>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<br>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|





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|The breakdo<br>below:||n<br>of|support costs and|how these w|ere<br>al|located between<br>g|overnance<br>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<br>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|





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|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|



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||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<br>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<br>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||



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|||||||Birch Community|Birch Community|Association|||
|---|---|---|---|---|---|---|---|---|---|---|
||||||Balance at 1|Incoming|Resources|||Balance at 31|
||||||April 2022<br>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<br>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,<br>nature|and purpose ofthe||fund|||
|General|Fund||||The "free reserves"||||||





## 

## 

|Analysis ofmove|m|ents<br>in restricted<br>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<br>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<br>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<br>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||





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||||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<br>Income||||||565|565|49|
|Other Income||||||107|107|343|
|Restricted grants:|||||||||
|Ambition<br>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<br>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<br>Costs||||||43,330|43,330|36,899|
|Consultancy||||||645|645||
|Resource Materials||and Activities||||6,761|6,761|1,901|
|Minor Equipment<br>Repairs and Maintenance<br>Bank Charges||||2,760<br>25,406||1,859<br>2,726<br>28|4,619<br>28,132<br>28|2,427<br>14,853<br>20|
|Subscriptions||||||76|76||
|Donations<br>Paid||||||120|120||
|Bad Debts||||||(677)|(677)|1,902|
|Refreshments||||||992|992|3,166|
|Heat, Light 8 Water<br>IT Maintenance||||||4,822|4,822|3,681<br>493|
|Cleaning<br>and Waste <br>Telephone<br>Rent and Rates|||Disposal|||4,935<br>730<br>276|4,935<br>730<br>276|1,925<br>695<br>123|
|Insurance||||1,913||1,019|2,932|2,666|
|Governance<br>and Support Costs<br>Post, Printing<br>8 Stationery<br>Depreciation<br>Sundries<br>Total Expenditure||||20,625<br>50,704||2,967<br>764<br>3,005<br>226<br>75,875|2,967<br>764<br>23,630<br>226<br>128,578|1,696<br>426<br>12,973<br>115<br>88,363|
|Surplus/(deficit|for year)|||(8,881)||2,144|(6,737)|29,119|