BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE (LINKED CHARITIES) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Birch Community Association Registered Charity No. 1151781 Birch Communty Centre Registered Charity No. 1151781-1
BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE (LINKED CHARITIES) INDEX PAGE NUMBER CONTENTS TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL AcfiviTIES BALANCE SHEET STATEMENT OF CASH FLOWS 10-21 NOTES TO THE ACCOUNTS FOR MANAGEMENT PURPOSES ONLY 22 TRADITIONAL INCOME AND EXPENDITURE ACCOUNT
BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE (UNKED CHARITIES) Report of the trustees for the year ended 31 March 2024 The trustees present their annual directors, report and financial statements of the charities for the year ended 31" March 2024. The financial statements comply with the Charities Act 2011, and the Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective l January 20191. Objectives and activities The purposes of the charity are to promote the benefit of the inhabitants of Birch in Rusholme and the neighbourhood thereof without distinction of sex, sexual orientation, nationality, age, disability, race or of political. religious or other opinions by associating together the inhabitants and the statutory authorities, voluntary and other organisations and inhabitants in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants. Currently the main activities of the charity are running and maintaining Birch Community Centre. The charity hosts community events, and regular community activities, and provides facilities for hire to local residents. The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the CharlS aims and objertives, in planning future activities, and setting the policies for the year. A review of our achievements and performance During the year, we provided a venue for local activities such as Scouts. Martial Arts classes, Mikron Theatre Company productions, Polling Station, Allotment Society Show, Quiz Nights, Music concerts and Recitals and MP'S surgeries. All of these are local activities educating or otherwise benefiting the local community. Financial review The financial position of the charity is strong. We have been able to supplement funds by holding fundraising events and hiring out the hall, community room and kitchen for private use when it is not required for community events. We continue to be supported by regular donations from individuals in the local community. Work on renovating and renewing of the Centre building continues with the aim of expanding its potential to benefit the whole community. In this we have been successful in securing grants to carry out the necessary maintenance, repairs and renovations to the internal and external structure of the building.
BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE (LINKED CHARITIES) We are actively seeking to expand the financial potential of the building and maximise the grant funding from all sources to help finance a variety of groups that the Trustees believe will be of benefit to the inhabitants of the area and the general public. We are aware that we may need to call on the reserves that we have built up in future years. Investment powers and policy The trustees, having regard to the liquidity requirements of operating the charity, have kept available funds in an interest-bearing deposit account. Reserves policy and going concern The balance held in unrestricted reserves at 31 March 2024 was £57,863 of which £51,982 are free reserves, after allowing for funds tied up in tangible fixed assets. 5t The trustees aim to maintain free reseries in unrestricted funds at a level which equates to approximately twelve months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. Risk management The trustees have conducted a review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks. Strurture, governance and management Birch Community Association is a charitable incorporated organisation and governed by its constitution dated 2. December 2021. It was registered as a charity by the Charity Commission on 7" December 2020. th On the 4 December 2020 the Charity Commission appointed Birch Community Association, under the power given in section 80 of the Charities Act 2011, the trustee of Birch Community Centre, formerly charity registration number 506244-1. The title to the land was transferred to Birch Community Association in trust for the charity. Appointment of trustees As set out in the Articles of Association trustees are elected annually by the rnembers of the charitable company attending the Annual General meeting and Serve until the following Annual General meeting where they may or may not be re-appointed. There is no upper limit to how long trustees can senie. Trustee indurtion and training Trustee5 are sent electronic copies of the articles of Association and fellow trustees explain their duties to them. New trustees are advised to read up on the dutie5 of a trustee that can be found on the internet.
BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE (LINKED CHARinES) Organisation The board of trustees administers the charity. The board nomially meets every two rnonths. One centre manager and one part time financial a55iStant are appointed by the trustees to manage the day-to-day running of the centre. Related partles and coPeration with other organisations None of our trustees re1ve remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported. Reference and administrative information Charity Name: Birch Community Association Charity Number: 1151781 Linked Charity: Birch Community Centre Charity Number: 1151781-1 Directors and trustees The trustees and officers serving during the year and since the year end were as follows: Key management personnel: Trustees and Dirertors Amanda Childs Treasurer Jonathon Grosskopf Harry Spooner Professor Jim Aulich Jim Battle Tim Wilcox (resigned January 2024) Chair Senior Managers Jonny Hodgkinson (Centre Manager) Yana Anderton (Finance Assistant) Registered Office Brighton Grove Manchester M14 5JT Independent Examiners Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester MII 3TQ
BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE (LINKED CHARITIES) Bankers Co-operative 8ank plc l Balloon Street Manchester M60 4EP Unity Trust Bank plc Nine Brindleyplace Birmingham BI 2HB
BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE {UNKED CHARITIES) Trustees responsibilities in relation to the financial ststements The charity trustees {who are also the directors of Birch Community Association for the purposes of company lawl are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial Statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to: Select suitable accounting principles and then apply them consistently; Observe the methods and principles in the applicable Charities SORP. Make judgments and estimates that are reasonable and prudent; State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Cornpanies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. By order of the board of trustees Amanda Childs Treasurer Date: 22. January 2025
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CEI¥4TRE (LINKED CHAIUTIES) REGISTERED CHARITY Nu1BERs 1151781 AND 1151781-1 I report on the accounts of the charities, for the year ended 31° March 2024 which are set out on pages 7 to 21. Respective Responsibilities of Trustees and Examiner The charity, S trustees are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 20 I l Act) and that an independent examination is needed. The charity is preparing accrued accounts and l am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants. It is my responsibility to: Examine the accounts under section 145 of the 201 l Act. follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 201 l Act" and To state whether particular matters have come to my attention. Basis of Independent Examiners Report My examination w'as carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you &s trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given &s to whether the accounts present a "true and fair view" and the report is limited to those matters set out below. Independent Examiner's Statement In connection with my examination, no matter has come to my attention: (l ) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records have in accordance with section 130 of the 2011 Act" and to prepare accounts which accord with the accounting recor(ts and to comply with the accounting requirements of the 201 I ACL have not been met" or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: A Ki.L AM King FCCA Date: 22. January 2025 Community Accountancy Service Ltd The Grange. Pilgrim Drive, Beswick, Manchester, Ml 13TQ
BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIE5 LINKED STATEM NT OF FIN NCIA ACTIVITIES FOR TH 1 MARCH 2024 ENDED Birch Communlty Cen Birch Communlty Assoclatlon Total Funds Total Funds Ygar Ended Year Ended 31 March 31 March Restric Funds 2024 2023 Blrch Communlty ASSOCIon Restrlcted Unrnstricted Funds Funds Furthgr Detsils Incomg from: Donations and legacies Charf(able Adrvtties Other Trading Activities Investment Income Other Income Total 13} (41 15) 4.225 4,225 16,465 70.201 919 3.685 48,666 66,819 565 107 119,842 16.465 70,201 919 75.345 16,465 91,810 Expenditure on.. Raising Funds Charttsble Activities Other Total (61 (61 61 2,673 68.241 2,673 97,701 1,271 125,082 226 126,579 20.624 8.836 20.624 70,914 8.836 100,374 Net incomel(expenditurg) 120.6241 4.431 7.629 18,5641 16,7371 Transfers been fijnds (151 11,%91 1,969 Net movement in funds 120,6241 2,462 9.598 18,5641 16,7371 Reconciliation of funds Total funds brought forward Total funds carrfed forward (15) {15) 1.189.934 1.169.310 55.401 57.863 3.630 13,228 1.248,965 1.240,401 1,255,702 1,248,965 The stslement of financial adivities includes all gains and losses recognised in year. All income and experKliture derive from continuiNJ athities. The note5 on pages 12 to 21 form part of these acc(MJnts.
BIRCH COMMUNrrY ASSOCIATION AND BIRCH COMMUNifi CEP4TrE UNKED CHARITIES Previosjs Teporting ttriod LINKED STATEMENT F FINANCIAL ACTIVITIE 31 MARCH 2 R THE YEAR ENDED 8lrch Communty Centre Birch Communtty Association Total Funds Year Endgd 31 March 2023 Restrlcted Unrgstricted Funds Funds Restricted Funds Further Detsils Income from.. Donations and legacies Charitsble Activities Other Trading Activrties Investment Income Other Income Total 131 (4) {5) 3.685 3,685 48,666 66,819 565 107 119,842 41.823 6,843 66,819 565 107 71.176 41.823 6,843 Expenditur8 on: Raising Funds Charitable ActNltie$ Other Total 161 161 (61 1.271 67.653 226 69.150 1,271 125,082 226 126,579 50.704 6.725 50,704 6,725 Net incomellexpendlture 18,8811 2.026 118 16,7371 Transfers befvn fijnds {15) 39,535 139,947) 412 Net movement In funds 30,654 137,921) 530 16,7371 Reconciliation of funds Total funds brought fotsrd Totsl funds carrled forward 1151 1151 1,159,280 1,189.934 93,322 55.401 3.ILK) 3.630 1,255.702 1,248,965
BIRCH COMMUNITY ASSIXJATION AND BIRCH COMMUNITY (fNTrE UNKED CHARMES UNKED CE SHEET AT 31 MARCH 2024 Birch Communty Centre 2024 Birch Community Blrch Communlty Assoclation 2023 Totsl 2024 2024 Notes Flxed assets.. Tangible assets Total fixed assets 1.169.310 1.169,310 7.489 7.489 1.176,799 1,176,799 1,2¢)0,426 1,200,428 Curront assets: DebloTS Cash at Bank & in Hand Total current assets 112) 16,166 68,957 85,123 16,166 68,957 85,123 17,709 49,431 67,140 Liabilities: Credf(ors.' Amounts falling due wthin one year (131 21.521 21,521 18,601 Net current assets Of liabiliti8s 63.602 63,602 48.539 Tolal assets less current liabilitS 1.169,310 71.091 1,240,401 1,248,965 Total net assets or Ilabllltles 1.169.310 71,091 1,240,401 1,248,5 The funds of the charity: Restricted income funds 11SI 1,169,310 13.228 1.182,538 1,193,564 Unrestricted income funds 1151 57.863 57,863 55,401 Total dyrlty funds 1.169,310 71,091 1,240,401 1.248,965 Approved by the trustees on 22nd January 2025 Amanda Childs Treasurer The notes on pages 12 to 21 form part of these ac£ounts.
BIRCH COMMUNITY AssoaATION AND BIRCH COMMUNITY CENTRE UNKED CHARMES 10 Previous reporting period UNKED 8ALANCE SHEET AT 31 MARCH 2023 Birch Communlty Blrch Communty AssociaOn 2023 Totsl 2023 2023 Notes Fixgd assets.. Tangible assets Total fixed assets 1,189,934 1.189,934 10,492 10,492 1,21)0,426 1,200,426 Current assets.. Debtors Cash at Bank & in Hand Total cuirent assets (121 17.709 49,431 67.140 17,709 49,431 67,140 Liabilities: Creditors.. Amounts falling due within one year 113) .601 18.601 Nel current assets or liabilities 48,539 48,539 Total assets less current liabilit 1.189.934 59,031 1.248.965 Totsl net assets or Ilabllltles 1.189,934 59,031 1,248,965 The funds of the charity: Restricted income funds (15} 1.189.934 3.630 1,193,564 Unrestricted income funds 115) 55,401 55.401 Total charity funds 1,189.934 59,031 1,248.965
BIRCH COMMUNITY A5soaATION AND BIRCH COMMUNITY CEpifRE UNKEO (NARtllES 11 Linked Slatement of Cash FlowJ for the year endlng 31 March 2024 Reconciliation of net movement in funds to net osh flow from operating artl¥ltles Year Ended 31 March 2023 Year Endgd 31 11ah 2024 Net movement in funds Add back depreciation Deduct investment income Decrease/lin¢reasel in debtors Increaselldecreasel creditors Net cash used In operating artivitie5 (8,564) 23,627 1919) 1,543 2,920 18.607 16,737) 23,630 15651 (2,4211 (5,1841 8,723 Cash fl¢)ws from Investment activits8s: Interest Purchase of fixed assets 919 565 153,691) Net cash provided by Investlng activities 919 153,126) Increaselldecreasel in cash and ¢a$h equivalents during the year 19,526 (44.4031 Cash and cash equivaL9nls bro fopward 49.431 93,834 Cash and cash equivalents Caled forward 68.957 49.431
BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMLINifi CENTRE UNKED CHARMES 12 Notes to the •c¢ounts for the year ended 31st Mar¢h 2024 l. Atcountln8 pollae5 lal Basis of preparation and assessment of going concem The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unle55 Otherwise stated in the relevant note5 to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, issued 1st lanvary 2019. and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Ch3rities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. {b) Funds structure Restricted funds are funds which are to be used in accordance with specific restrictions imwsed by the dcM)or or trust deed. There are 10 restricted funds. Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted fund5 include designated funds where the trustees. at their discretion, have created a fund for a specific purpose. Further details of each fund are disclosed in note 15. {cl Income recognition All income is recognised once the charity has entitlement to the income. it is probable that the income will be received and the amount of income receivable can be measured liablY. Donations are recognised when the charity ha5 been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met. or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity,. this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been de(13red and notification ha5 been received of the dividend due. Id) Expendlture ReColtI0 Liabilities are recognised as expenditure as sn as there is a legal or constwrtive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliablv. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditu headings. For more infomation on this attribution referto note lfj below. lel Irrecoverable VAT Irrecoverable VAT is tharged against the expenditure heading for which it was incurred. If) All0¢aOn of sUPPOrt and governance (05ts Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good prattice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs. Governance costs and support costs relating to charitable activities have been apportioned based on type of expense. The allocation of support and governance costs is analysed in note 7. {gl Costs of raisln8 funds The costs of raising funds tonsists of licence fees. Ihl tharltable Activities Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 7.
BIRCH COMMVNrrY AssoaATION AND BIRCH COMMUNrrY CENTrE UNKED CHARITIES 13 Notes to the accounts for the year ended 31st Marth 2024 {il Tangible fixed assets and depre¢iatlon All assets costing more than £5() are capitalised and valued èt historical cost. Depreciation is charged on the following basis.. Equipment Fixtures and Fittings Building Refurbishment Birch Community Centre Land and Buildings 16.67% on cost 16.67% on cost 20% on cost at valuation The building known as Birch Community Centre is run by Birch Commynity Association as an appointed trustee under 5ettion 80 of the Charities Act 2011. The Charity Commission has linked the two charities and the insurance value of the buildin8 is now incorporated into these accounts. Ill Realised gains and losses All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference belween sale5 proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are COM.ned in the Statement of Financial Activities. Ikl Pensions The charity currently does administers contributions to an auto enrolment pension scheme. The charity has no liability beyond making its cOntriblOn5 and paying across the deductionsforthe employees contributions. 2. Related party transactlons and trust9. expenses and remuneration The trustee$ 311 give freely their time and expertise without any form of remuneratw or other benefft in cash or kind 12023: £nill. Expenses pai(1 to the trustees in the year totalled £nil12023'. £nill. 3. Donatlons and Legacies Birch Community Centre Birch Cornmunty Association Birch Communlty Assoclatlon Total Funds Totsl Funds Year Ended 31 March 2023 Year Ended 31 Ye•T Ended 31 Year Ended 31 Year Ended 31 March 2024 March 2024 March 2024 March 2024 Donations 4,225 4.225 4,225 4,225 3,685 3,685 Previous reporting perd Birch Community Centre Birch Community AssoGiation Restricted Unrestrlcted Restrictod Total Funds Year Endgd 31 Year Ended 31 Year Ended 31 Year Ended 31 March 2023 March 2023 March 2023 Mar¢h 2023 Donations 3,685 3.685 3,685 3,685
BIRCH COMMUNJfi ASSOCIATION AND 8IRCH COMMUNifi CENTRE UNKED CHARITIES 14 Notes to the accounts for the year ended 3tst M¥th 2024 4. Income from charitsble activltles Birch Community Centre Birch Communlty Association Restrlcted Unrestricted Restricted Blfch Communlty Asso¢iatlon Total Funds Year Ended 31 March 2023 Total Funds Year Endgd 31 Year Ended 31 Year Ended 31 Year Endgd 31 Ilarch 2024 March 2024 March 2024 March 2024 Restricted grants.. Biffa Manchester Cty Council111 Manchester cr(y Counal (21 Mancheslef Active We Love Manchester National Lottery MCC NIF Transport for Grealei Manchester GrealeT Sport 41,823 500 530 1,650 500 530 1,650 9,800 101 101 2,0 4,843 48.666 16.465 16,465 Previous reporting period Birch Communlty Centre Blrch Communlty Associalion RostriGted Unrestricted Totsl Funds Year Ended 31 Year Ended 31 Year Ended 31 Year End 31 March 2023 March 2023 March 2023 March 2023 Restricted grants". Biffa Transport for Greater Manchester Greater Sport 41.823 41,823 2,C()O 4,843 48,666 2,1K)O 4,843 6.843 41,823
BIRCH COMMUNITY AssoaATION AND BIRCH COMMUNtTY CÉNTrE UNKED CHARMES 15 Notes to tho ac¢ounts for the year end8d 31st March 2024 6. Income from other tradlng activitses Birch Community Centre Blrch Community Blrch Communty Association Association Restricted Unrestrlcted Restricted Totsl Funds Total Funds Year Ended 31 March 2023 Year Ended 31 Year Endod 31 Year Endèd 31 Year Endod 31 March 2024 March 2024 IAarch 2024 March 2024 Fundraising events Solar Panel Income Birch Tavern Income Rental income 1.612 334 4.347 64.180 70.201 334 4,347 64,180 70.201 4.843 60.364 66.819 Previous reporting period Birch Communlty Centrg Birch Communlty Assocla15on Restrlcted UnTestrIct Restricted Totsl Funds Year Ended 31 Year Ended 31 Year Ended 31 Year Ended 31 March 2023 March 2023 PAarch 2023 March 2023 Fvndraising events 8ir¢h Tavem Income Rental income 1,612 4,843 60,364 66,819 1,612 4,843 66,819
BIRCH COMMUNITY ASSOCIATION AND BIRCII COMMUN¥tY CEpifRE LINKED CHARMES 16 Notes to the accounts for the year ended 31st Marth 2024 6. Expenditure Birth Communlty Centre Blrth Community Association Birch Communlty Assoclation Chlldren. Projects and Year Ended 31 Building C¥)sts Runnlng Costs March 2024 Year Endgd 31 March 2023 Expendlture on raising funds: Licence fees Website 1.716 957 2.673 1.716 957 2,673 1,083 188 1,271 Expenditure on charitable activitses: Employment Costs Consultsn Resourte Materials and Aciivities Minor Equipment Repairs and Maintenance 8ank Charges Subscriptions Donaliorts Paid Bad Debts 45,935 1,010 6,373 1,240 4,809 28 72 45,935 1.010 6.373 1.240 4.809 28 72 43,330 645 6,761 4,619 28,132 28 76 120 1677) 992 4,822 (672) 103 4,281 16721 103 4,281 40 4.221 674 147 2.972 2,316 525 23,627 97,701 Refreshments Heat, Light & Water IT Maintenan(* Cleaning and Waste Disposal TephOne Rent and Rates InsuraneÈ Govemance and Support Costs Post, Piinting & Slationery Depreciation 4.221 674 147 2,972 2.316 525 3.003 77.077 4,935 730 276 2,932 2.967 764 23,630 125,082 20,624 20.624 Other expenditure: Sundries 226 226 126,579 20.624 79.750 1Crf),374 Restricted funds Unrestricted funds 29.460 70,914 100,374 57,429 69,150 126,579
BIRCH COMMUNITY AssoaATION AND BIRCH COMMUNrrY CENTRE UNKED CHARME5 17 Notes to the accounts for the year ended 31st Marth 2024 7. Analysis of expendlture on tharitable a¢llvtties As per note 6. . Allo¢ation of governance and support costs The breakdown of support cos15 and how these were allocated between governance and other support costs is shown below: General Support Total 2024 Basis of apportlonment 1.140 tyre ol expense 504 type of expense 672 type of expense 2,316 AcUntan¢Y Fees Accountsncy Software Payroll Bureau Fees 672 1,176 1,140 Birch Communlty Association: AOuntancY Fees Accountsncy SoftNare Payroll Bureau Fees 1.140 1,140 $04 672 2,316 672 1,176 1.140 Previotjs reporting period Genernl Support Govemance 1.380 Tolal 2023 Basis of apportionment 1.380 type of expense 534 type of expense 464 type of expense 589 type of expense 2,7 Accountsncy Fees Accounlancy Support A¢eountancy Sothvare Payroll Bureau Fees 589 1.587 1.380 Blrch Communty Association: AountancY Fees Accountancy Support Accounlaney Soare Payroll Bureau Fees 1.380 1.380 534 534 589 1,587 589 2.967 9. Analysis of staff costs Birch Bir¢h Community Community Association Assoclatlon Y8ar Ended 31 March 2023 Year Ended 31 March 2024 Wages and Salar Redundancy Casual Labour Social Securtty Costs Pension Costs 44,1 42.029 1,345 45,935 1,301 43,330 Charrtable activf(ies Support costs 45,935 43,330 45,935 43,330 The average number of employees during the year was 4 Iprevious year. 3}. The charty considers its key management petsonnel c(•mprises t trustees and manag5. The total employment benefits, including employer penOn contributions of the key management personnel were £37,684 (previous year.. £33,835). No employee has berÈfits in excess of £60.0(VJ IprevhJUS year. Ine1.
BIRCH COMMUNITY A550CIATION AND BIRCH COMMUNifi CENTrE UNKED CHARITIES 18 Notes to the accounts for the yoar ended 31st March 2024 10. Independent Examlngr Foes Birch Blrch Community Community Association Associatlon Year Ended 31 March 2023 Year Ended 31 March 2024 Independent examination fres 1,140 1,140 1,380 1,380 11. Tangible Flxed Assets Birth coUnIty Centre Birth CommunityAssoclation Land and Buildlng Building Buildlngs Refurbishment Refvrbishment Fixtures and Fittings Equipment Totsl Cost At 1st April 2023 Additions At 31st March 2024 1.117,81J) 103.129 11.098 10,636 14,622 1,257,285 1.117.8 103.129 11.098 10.636 14,622 1,257,285 Depredation At 1st April 2023 Charge for Year At 31st Marth 2024 30,995 20.624 51.619 9,818 9,737 267 6,309 2,096 8,405 56.859 23,627 80,486 10.458 10,LK)4 NET BOOK VALUE At 31st March 2024 At 31st March 2023 1,117,800 1.117,800 51,510 72,134 632 6.217 8,313 1,176,799 1,2¢Y),426 1,280 899 Birch Community A550ciation has en appointed as trustee to run The Birch Community Centre and vest the land in the charitable company in trust for the charity under section 80 of the Charities Act 2011. The Birch Community Centre building insurance valuation was provided by surveyors in June 2020. 12. Analysis of debtors Birth Community Blrth Communlty Assodation 2024 Blrth Cornmunlty Association 2023 Totsl 2024 2024 Debtors Prepayments 10.987 5.179 16.166 10.987 5,179 16.166 13,281 4,428 17.709 Debtors antl prepaymellts related to restrirted funds £nil12023: £nill and unrestricted funds £16.16612023- £17,709).
BIRCH COMMUNITY ASSoaATION AND BIRCH COMMUNttY CEpifRE LINKED CHARMES 19 Notes to the accounts for the year ended 3tst Marth 2024 13. Credltors: amounts falling withln one year Birch (mUnIty Birth Community Birch Community Associatlon 2023 2024 2024 2024 Creditors Short-lemi compensated absen5 Iholiday pay) Deferred Income Other ¢redilors and accruals Taxation and socsal securty costs 5,243 5,243 4.920 14.737 1,541 14.737 1.541 12,161 1.520 21.521 21,521 18.601 14. Deferred Income Blrch Community Birch Community 2024 2024 Deferred income comprises rental income received in advan. Balance as at 1st April 2023 Amount released to income eamed from charitable actNitEs Amount deferred in year Balance at 31st March 2024 12.161 112,161) 14,737 14,737 15. Anatysis of charitsble funds Analysls of movements in unwestrlcted funds Birth Comrnnity Association Incomlng Resources Expendvd Balan at 1 ri12023 Balancg at 31 March 2024 Transfeys General F¥Jnd 55.401 55.401 75,345 75,345 {70,914} 170,9141 (1,969) 11,969} 57.863 57,863 Previoijs reporting period Birch Community Assoclalion Incoming Resources Balance at 1 Aprll 2022 Balanc8 at 31 March 2023 Trnnsfvrs General Fund 93.322 93.322 71,176 71.176 169,1501 169,150) 139,947} 139,94n 55,401 55,401 Name of unrestrlcted fund: General Fund Description. natyye and purpose of the lund
BIRCH COMMUNITY A5soaATION AND BIRCH COMMUNITY CENTRE UNKED CHARMES 20 Notss to accounts for the year ended 31st PAavch 2024 1S. Analysis of charitable funds Analysis of rnovements in rostricted funds Linked Birth Community Centre and 81rth CommunltyAssociation Balance at 1 Incoming Resour¢gS Balance at 31 Aprll 2023 Expendgd March 2024 Trnnsfers Birch Community Centre Greater Manchester Polic Transport for Greater Manchester MCC NIF National Lottery We Love Manchester Manchester Active Manchester City Council12) Manchesler City Council111 One Mancheslef 1, 189,934 1,500 2.010 120.624 1,169,310 1,500 1,608 (402) (1151 {7.9091 101 14 1,955 3.846 3,884 1,650 530 1,650 530 500 (4101 120 1,193,564 120 1,182,538 16.465 I29.4> 1,969 Previous reporting period Blrch Community Association Incomlng Resour Resources Expended Balance at 1 April 2022 Balance at 31 Mar¢h 2023 Trnnsfe Birch Communty Centre Greater Manchester Police Transport for Greater Manchester Greater Sport One Manchester 1,159,280 1.500 41.823 {50.704} 39,535 1,189,934 1,500 2.010 (402) (4.843) 11,4801 {57,429) 412 4,843 120 1,193,564 1,162,380 48.666 39,947
BIRCH COMMUNITY AssoaATION AND BIRCH COMMUNITY CENTrE UNKED CHARMES 21 15. Analysis of charltstsle funds Name of restricted fund.. Birch Community Centfe DriPtion. naturg and purpose of the fund for the valuation and upkeep and Maintenan of the buihjing owpied by BirGh Communrty Assoryation for planlets near the centre and chairs for a bike store. The balan on this fund represents future depreciation. for a Christmas tree and Itqhts for Tai Chi classes for Tai Chi dafpses for Tai Chi Classes for PTrlates sessions for the gardening project for Communty Taster sessions Greater Manchester Police Transport for Greater Manchester MCCNIF National Lottery We Love Manchester Manchester Active Manchester City Council121 M3nchester City Council111 One Manchester 16. Analysls of net assets between Trds Birch Communlty Blrch Community Assoclatlon Restricted Unrestricted Deslgnated Funds funds funds Restricted fundg Total 2024 Tangible fixed assets Cash al bank and in hand Other net current assetsllliabi1rtsI Total 1.169,310 5,881 57.337 {5,3551 57,863 1,176.799 68,957 15,355) 1,240,401 11.620 1.169.310 13,228 Previous reporting period Blrch Community Centre B1h Cornrnunity Association Restrided Unrestrlcted Designatod Funds funds funds Restrlcted fvnds Totsl 2023 Tangible fixed assets Cash al bank and in hand Other net current assetsl{li8bilrties Total 1.189,934 8.482 47.811 {8921 55,401 2,010 1.620 1,200,426 49,431 (892) 1.248,965 1,189.934 3,630 17. Flnancial Instruments The chafity only has financial assels and liabilrties of a kind thal qualtfy as basbc ffinanaal instruments. Basic finanaal instruments are initially recognised on a traftsacn value and subsequently measurgJ at their settbement value with the exptIOn of bank loans which are subsequenlty measured at an amorti%ed cost using the effective interest methc*J.
BIRCH COMMUNttY ASSoaATION AND BIRCH COMMUNtTY CENTrE UNKED CHARMES 2Z Linked Income and Experyliture Accowrt Birth Birth Birth Communlty CLYnmunity Communlty Centre AsSl3t10n Total Associatlon Year Ended Year Ended Year Ended Year Ended 31 Marth 31 Marth 31 Marth 31 Marth 2024 2024 2024 2023 Income Donations Investment Income Other Income Restricted grants.. Biffa Manchester City Council111 Manchester City Cauncil121 Manchester Active We Love Manchester National Lottery MCC NIF Transport for Greater Manchester Greater Sport F¢Jndraising events Solar Panel Income Birch Tavern Income Rental income Total Income 4225 919 4.225 919 3,685 565 107 41,823 SC 530 1,650 500 530 1.650 3.884 9.800 101 101 2,0 4.843 1,612 1.340 334 4,347 64,180 9110 4,347 64.180 91.810 4.843 60,364 119.842 Expendlture Licence fees Website Employment Costs Consultancy Resource Materials and Artivities Minor Equipment Repairs and Maintenance Bank Charges Subscriptions Donations Paid Bad Debts Refreshments Heat, Light & Water IT Maintenance Cleaning and Waste Disposal Telephone Rent and Rates Insurance Governance and Support Costs Post, Printing & Stationery Depreciation Sundries Total Expenditure 1.716 957 45,935 1,010 6,373 1.240 1.716 957 45.935 1.010 6.373 1.240 4.809 28 72 1,083 188 43,330 645 6,761 4.619 28,132 28 76 120 16771 992 4,822 28 72 (672) 103 4281 (672) 103 4.281 40 4.221 674 147 2,972 2.316 525 23.627 4221 674 147 2.972 2,316 525 4.935 730 276 2,932 2,967 764 23,630 226 126.579 20.624 20.624 79.750 100.374 Surplus/ldefi¢lt for yearl 120.6241 12,060 18,5641 16,7371