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 Charl￿S 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 co￿Peration with other organisations
None of our trustees re￿1ve 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 Nu1￿BERs 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 ASSOCI￿on
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 be￿en 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 befv￿n fijnds
{15)
39,535
139,947)
412
Net movement In funds
30,654
137,921)
530
16,7371
Reconciliation of funds
Total funds brought fo￿tsrd
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 liabilit￿S
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
Associa￿On
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
11a￿h 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 Ca￿led 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 ReCo￿ltI0￿
Liabilities are recognised as expenditure as s￿n 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¢a￿On 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 cOntrib￿lOn5 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 per￿d
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
Te￿phOne
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
Ac￿Untan¢Y Fees
Accountsncy Software
Payroll Bureau Fees
672
1,176
1,140
Birch Communlty Association:
A￿OuntancY 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:
A￿ountancY Fees
Accountancy Support
Accounlaney So￿are
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 manag￿5. The total
employment benefits, including employer pen￿On 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. I￿ne1.

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 co￿￿UnIty 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 absen￿5 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
D￿riPtion. 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 assetsllliabi1rt￿sI
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
B1￿h 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 traftsac￿n value and subsequently measurgJ at their settbement value with the
ex￿ptIOn 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 AsS￿l3t10n 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
91￿10
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