# **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE (LINKED CHARITIES)** ## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** Birch Community Association Registered Charity No. 1151781 Birch Community Centre Registered Charity No. 1151781-1 ## **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE (LINKED CHARITIES)** ## **INDEX** ## PAGE NUMBER CONTENTS 1 - 5 TRUSTEES ANNUAL REPORT - 6 INDEPENDENT EXAMINERS REPORT 7 STATEMENT OF FINANCIAL ACTIVITIES 8 BALANCE SHEET 9 STATEMENT OF CASH FLOWS - 10 - 21 NOTES TO THE ACCOUNTS FOR MANAGEMENT PURPOSES ONLY TRADITIONAL INCOME AND EXPENDITURE ACCOUNT 22 1 **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE (LINKED CHARITIES)** ## **Report of the trustees for the year ended 31[st] March 2025** The trustees present their annual directors’ report and financial statements of the charities for the year ended 31[st] March 2025. 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 102) (effective 1 January 2019). ## **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 Charity’s aims and objectives, 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. 2 ## **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[st] March 2025 was £66,535 of which £63,254 are free reserves, after allowing for funds tied up in tangible fixed assets. The trustees aim to maintain free reserves 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. ## **Structure, governance and management** Birch Community Association is a charitable incorporated organisation and governed by its constitution dated 2[nd] December 2021. It was registered as a charity by the Charity Commission on 7[th] December 2020. On the 4[th] 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 members 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 serve. ## **Trustee induction and training** Trustees 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 duties of a trustee that can be found on the internet. 3 ## **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE (LINKED CHARITIES)** ## **Organisation** The board of trustees administers the charity. The board normally meets every two months. One centre manager and one part time financial assistant are appointed by the trustees to manage the day-to-day running of the centre. ## **Related parties and co-operation with other organisations** None of our trustees receive 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 Directors** Amanda Childs Treasurer Harry Spooner Chair (resigned November 2024) Professor Jim Aulich Chair Jim Battle Tim Wilcox Gayle Barrow Sebastien Flais ## **Senior Managers** Jonny Hodgkinson (Centre Manager) Yana Anderton (Finance Assistant) ## **Registered Office** Brighton Grove Manchester M14 5JT ## **Independent Examiners** Hilton Jones t/a Community Accountancy Service Hollinwood Business Centre Albert Street Oldham OL8 3QL 4 ## **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE** ## **(LINKED CHARITIES)** ## **Bankers** Co-operative Bank plc 1 Balloon Street Manchester M60 4EP Unity Trust Bank plc Nine Brindleyplace Birmingham B1 2HB 5 ## **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE (LINKED CHARITIES)** ## **Trustees responsibilities in relation to the financial statements** The charity trustees (who are also the directors of Birch Community Association for the purposes of company law) 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 Companies 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: 21[st] January 2026 **6** ## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE (LINKED CHARITIES) REGISTERED CHARITY NUMBERS 1151781 AND 1151781-1** I report on the accounts of the charities, for the year ended 31[st] March 2025 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 2011 Act) and that an independent examination is needed. The charity is preparing accrued accounts and I 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 2011 Act; - follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - To state whether particular matters have come to my attention. ## **Basis of Independent Examiners Report** My examination was 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 as 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 as 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: (1) 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 records and to comply with the accounting requirements of the 2011 Act, 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: ……………………………………………………. James Hilton Jones FCCA Date: 21st January 2026 Hilton Jones t/a Community Accountancy Service Hollinwood Business Centre, Albert Street, Oldham OL8 3QL **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **7** ## **LINKED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED** ## **31 MARCH 2025** |||**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**|**2025**|**2024**| ||**Further Details**|**£**||**£**|**£**|**£**|**£**| |**Income from:**|||||||| |Donations and legacies|(3)|-||5,295|-|5,295|4,225| |Charitable Activities|(4)|-||-|2,515|2,515|16,465| |Other Trading Activities|(5)|-||81,413|-|81,413|70,201| |Investment Income||-||951|-|951|919| |**Total**||-||87,659|2,515|90,174|91,810| |**Expenditure on:**|||||||| |Raising Funds|(6)|-||4,671|-|4,671|2,673| |Charitable Activities|(6)|20,625||73,596|14,804|109,025|97,701| |**Total**||20,625||78,267|14,804|113,696|100,374| ||||.||||| |**Net income/(expenditure)**||(20,625)||9,392|(12,289)|(23,522)|(8,564)| |Transfers between funds|(15)|-||(720)|720|-|-| |**Net movement in funds**||(20,625)||8,672|(11,569)|(23,522)|(8,564)| |**Reconciliation of funds**|||||||| |Total funds brought forward|(15)|1,169,310||57,863|13,228|1,240,401|1,248,965| |**Total funds carried forward**|(15)|1,148,685||66,535|1,659|1,216,879|1,240,401| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 12 to 21 form part of these accounts. **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **8** ## Previous reporting period ## **LINKED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED** ## **31 MARCH 2024** |||**Birch**||||| |---|---|---|---|---|---|---| |||**Community**||||| |||**Centre**||**Birch Community Association**||| |||||||**Total Funds**| |||||||**Year Ended**| |||**Restricted**||**Unrestricted**||**31 March**| |||**Funds**||**Funds**|**Restricted Funds**|**2024**| ||**Further Details**|**£**||**£**|**£**|**£**| |**Income from:**||||||| |Donations and legacies|(3)|-||4,225|-|4,225| |Charitable Activities|(4)|-||-|16,465|16,465| |Other Trading Activities|(5)|-||70,201|-|70,201| |Investment Income||-||919|-|919| |**Total**||-||75,345|16,465|91,810| |**Expenditure on:**||||||| |Raising Funds|(6)|-||2,673|-|2,673| |Charitable Activities|(6)|20,624||68,241|8,836|97,701| |**Total**||20,624||70,914|8,836|100,374| ||||.|||| |**Net income/(expenditure)**||(20,624)||4,431|7,629|(8,564)| |Transfers between funds|(15)|-||(1,969)|1,969|-| |**Net movement in funds**||(20,624)||2,462|9,598|(8,564)| |**Reconciliation of funds**||||||| |Total funds brought forward|(15)|1,189,934||55,401|3,630|1,248,965| |**Total funds carried forward**|(15)|1,169,310||57,863|13,228|1,240,401| **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **9** ## **LINKED BALANCE SHEET AS AT 31 MARCH 2025** |Notes
**Fixed assets:**
Tangible assets
(11)
Total fixed assets
**Current assets:**
Debtors
(12)
Cash at Bank & in Hand
Total current assets
**Liabilities:**
Creditors: Amounts falling due within one year
(13)
Net current assets or liabilities
Total assets less current liabilities
**Total net assets or liabilities**
**The funds of the charity:**
Restricted income funds
(15)
Unrestricted income funds
(15)
**Total charity funds**|**Birch**
**Community**
**Centre**
**Birch**
**Community**
**Association**
**Total**
**Birch**
**Community**
**Association**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
1,148,685
4,487
1,153,172
1,176,799| |---|---| ||1,148,685
4,487
1,153,172
1,176,799| ||-
14,290
14,290
16,166
-
65,429
65,429
68,957| ||-
79,719
79,719
85,123| ||-
16,012
16,012
21,521| ||-
63,707
63,707
63,602| ||1,148,685
68,194
1,216,879
1,240,401| ||1,148,685
68,194
1,216,879
1,240,401| ||1,148,685
1,659
1,150,344
1,182,538
-
66,535
66,535
57,863| ||1,148,685
68,194
1,216,879
1,240,401| Approved by the trustees on 21st January 2026 Amanda Childs Treasurer The notes on pages 12 to 21 form part of these accounts. **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **10** Previous reporting period ## **LINKED BALANCE SHEET AS AT 31 MARCH 2024** |Notes
**Fixed assets:**
Tangible assets
(11)
Total fixed assets
**Current assets:**
Debtors
(12)
Cash at Bank & in Hand
Total current assets
**Liabilities:**
Creditors: Amounts falling due within one year
(13)
Net current assets or liabilities
Total assets less current liabilities
**Total net assets or liabilities**
**The funds of the charity:**
Restricted income funds
(15)
Unrestricted income funds
(15)
**Total charity funds**|**Birch**
**Community**
**Centre**
**Birch**
**Community**
**Association**
**Total**
**2024**
**2024**
**2024**
**£**
**£**
**£**
1,169,310
7,489
1,176,799| |---|---| ||1,169,310
7,489
1,176,799| ||-
16,166
16,166
-
68,957
68,957| ||-
85,123
85,123| ||-
21,521
21,521| ||-
63,602
63,602| ||1,169,310
71,091
1,240,401| ||1,169,310
71,091
1,240,401| ||1,169,310
13,228
1,182,538
-
57,863
57,863| ||1,169,310
71,091
1,240,401| **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **11** ## **Linked Statement of Cash Flows for the year ending 31 March 2025** ## **Reconciliation of net movement in funds to net cash flow from operating activities** |**Reconciliation of net movement in funds to net cash flow from operating activities**|| |---|---| |Net movement in funds
Add back depreciation
Deduct investment income
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Net cash used in operating activities**
**Cash flows from investment activities:**
Interest
Purchase of fixed assets
**Net cash provided by investing activities**
Increase/(decrease) in cash and cash equivalents during the year
Cash and cash equivalents brought forward
**Cash and cash equivalents carried forward**|**Year Ended 31**
**March 2025**
**Year Ended**
**31 March**
**2024**
**£**
**£**
(23,522)
(8,564)
23,627
23,627
(951)
(919)
1,876
1,543
(5,509)
2,920| ||(4,479)
18,607| ||951
919
-
-| ||951
919| ||(3,528)
19,526
68,957
49,431| ||**65,429**
**68,957**| **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **12** ## **Notes to the accounts for the year ended 31st March 2025** ## **1. Accounting policies** ## **(a) Basis of preparation and assessment of going concern** The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes 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 (FRS 102), issued 1st January 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities 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 imposed by the donor 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 funds 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. ## **(c) 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 reliably. Donations are recognised when the charity has 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 declared and notification has been received of the dividend due. ## **(d) Expenditure Recognition** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (f) below. ## **(e) Irrecoverable VAT** Irrecoverable VAT is charged against the expenditure heading for which it was incurred. ## **(f) Allocation of support and governance costs** 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 practice. 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. ## **(g) Costs of raising funds** The costs of raising funds consists of licence fees. ## **(h) Charitable Activities** Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 7. **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **13** ## **Notes to the accounts for the year ended 31st March 2025** ## **(i) Tangible fixed assets and depreciation** All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis: 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 The building known as Birch Community Centre is run by Birch Community Association as an appointed trustee under section 80 of the Charities Act 2011. The Charity Commission has linked the two charities and the insurance value of the building is now incorporated into these accounts. ## **(j) 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 between sales 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 combined in the Statement of Financial Activities. ## **(k) Pensions** The charity currently does administers contributions to an auto enrolment pension scheme. The charity has no liability beyond making its contributions and paying across the deductions for the employees contributions. ## **2. Related party transactions and trustees' expenses and remuneration** The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2024: £nil). Expenses paid to the trustees in the year totalled £nil (2024: £nil). ## **3. Donations and Legacies** |Donations
Previous reporting period
Donations|**Birch**
**Community**
**Centre**
**Birch**
**Community**
**Association**
**Restricted**
**Unrestricted**
**Restricted**
**Total Funds**
**Total Funds**
**Year Ended 31**
**March 2025**
**Year Ended 31**
**March 2025**
**Year Ended 31**
**March 2025**
**Year Ended 31**
**March 2025**
**Year Ended**
**31 March**
**2024**
**£**
**£**
**£**
**£**
-
5,295
-
5,295
4,225
**Birch Community Association**| |---|---| ||-
5,295
-
5,295
4,225| ||**Birch**
**Community**
**Centre**
**Restricted**
**Unrestricted**
**Restricted**
**Total Funds**
**Year Ended 31**
**March 2024**
**Year Ended 31**
**March 2024**
**Year Ended 31**
**March 2024**
**Year Ended 31**
**March 2024**
**£**
**£**
**£**
-
4,225
-
4,225
-
4,225
-
4,225
**Birch Community Association**| **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **14** ## **Notes to the accounts for the year ended 31st March 2025** ## **4. Income from charitable activities** |Restricted grants:
Manchester City Council (1)
Manchester City Council (2)
Manchester Active
We Love Manchester
National Lottery
MCC NIF|**Birch**
**Community**
**Centre**
**Birch**
**Community**
**Association**
**Restricted**
**Unrestricted**
**Restricted**
**Total Funds**
**Total Funds**
**Year Ended 31**
**March 2025**
**Year Ended 31**
**March 2025**
**Year Ended 31**
**March 2025**
**Year Ended 31**
**March 2025**
**Year Ended**
**31 March**
**2024**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
500
-
-
-
-
530
-
-
-
-
1,650
-
-
-
-
3,884
-
-
-
-
9,800
-
-
2,515
2,515
101
**Birch Community Association**| |---|---| ||-
-
2,515
2,515
16,465| Previous reporting period |Restricted grants:
Manchester City Council (1)
Manchester City Council (2)
Manchester Active
We Love Manchester
National Lottery
MCC NIF|**Birch**
**Community**
**Centre**
**Restricted**
**Unrestricted**
**Restricted**
**Total Funds**
**Year Ended 31**
**March 2024**
**Year Ended 31**
**March 2024**
**Year Ended 31**
**March 2024**
**Year Ended 31**
**March 2024**
**£**
**£**
**£**
**£**
-
-
500
500
-
-
530
530
-
-
1,650
1,650
-
-
3,884
3,884
-
-
9,800
9,800
-
-
101
101
**Birch Community Association**| |---|---| ||-
-
16,465
16,465| **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **15** ## **Notes to the accounts for the year ended 31st March 2025** ## **5. Income from other trading activities** |Fundraising events
Solar Panel Income
Birch Tavern Income
Rental income|**Birch**
**Community**
**Centre**
**Birch**
**Community**
**Association**
**Restricted**
**Unrestricted**
**Restricted**
**Total Funds**
**Total Funds**
**Year Ended 31**
**March 2025**
**Year Ended 31**
**March 2025**
**Year Ended 31**
**March 2025**
**Year Ended 31**
**March 2025**
**Year Ended**
**31 March**
**2024**
**£**
**£**
**£**
**£**
**£**
-
4,258
-
4,258
1,340
-
433
-
433
334
-
4,380
-
4,380
4,347
-
72,342
-
72,342
64,180
**Birch Community Association**| |---|---| ||-
81,413
-
81,413
70,201| Previous reporting period |Previous reporting period|| |---|---| |Fundraising events
Solar Panel Income
Birch Tavern Income
Rental income|**Birch**
**Community**
**Centre**
**Restricted**
**Unrestricted**
**Restricted**
**Total Funds**
**Year Ended 31**
**March 2024**
**Year Ended 31**
**March 2024**
**Year Ended 31**
**March 2024**
**Year Ended 31**
**March 2024**
**£**
**£**
**£**
**£**
-
1,340
-
1,340
-
334
-
334
-
4,347
-
4,347
-
64,180
-
64,180
**Birch Community Association**| ||-
70,201
-
70,201| **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **16** ## **Notes to the accounts for the year ended 31st March 2025** ## **6. Expenditure** |**Expenditure on raising funds:**
Licence fees
Fundraising costs
Website
**Expenditure on charitable activities:**
Employment Costs
Consultancy
Resource Materials and Activities
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
Total expenditure
Restricted funds
Unrestricted funds|**Birch**
**Community**
**Centre**
**Birch**
**Community**
**Association**
**Building Costs**
**Children's**
**Projects and**
**Running Costs**
**£**
**£**
-
2,233
-
2,205
-
233|**Birch**
**Community**
**Association**
**Year Ended 31**
**March 2025**
**Year Ended**
**31 March**
**2024**
**£**
**£**
2,233
1,716
2,205
-
233
957| |---|---|---| ||-
4,671|4,671
2,673| ||-
47,253
-
255
-
11,008
1,923
8,519
-
-
-
31
-
250
-
-
-
-
-
4,527
-
240
-
4,318
-
725
-
156
3,039
-
2,886
-
268
20,625
3,002|47,253
45,935
255
1,010
11,008
6,373
1,923
1,240
8,519
4,809
-
28
31
72
250
-
-
(672)
-
103
4,527
4,281
240
40
4,318
4,221
725
674
156
147
3,039
2,972
2,886
2,316
268
525
23,627
23,627| ||20,625
88,400|109,025
97,701| |||| ||20,625
93,071|113,696
100,374| |||35,429
29,460
78,267
70,914| |||113,696
100,374| **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **17** ## **Notes to the accounts for the year ended 31st March 2025** ## **7. Analysis of expenditure on charitable activities** As per note 6. ## **8. Allocation of governance and support costs** The breakdown of support costs and how these were allocated between governance and other support costs is shown below: |Accountancy Fees
Accountancy Software
Administration Services
Payroll Bureau Fees
**Birch Community Association:**
Accountancy Fees
Accountancy Software
Administration Services
Payroll Bureau Fees
Previous reporting period
Accountancy Fees
Accountancy Software
Payroll Bureau Fees
**Birch Community Association:**
Accountancy Fees
Accountancy Software
Payroll Bureau Fees|**General**
**Support**
**Governance**
**Total 2025**
-
1,378
1,378
type of expense
580
-
580
type of expense
285
-
285
type of expense
643
-
643
type of expense
1,508
1,378
2,886
-
1,378
1,378
580
-
580
285
-
285
643
-
643
1,508
1,378
2,886
**General**
**Support**
**Governance**
**Total 2024**
-
1,140
1,140
type of expense
504
-
504
type of expense
672
-
672
type of expense
1,176
1,140
2,316
-
1,140
1,140
504
-
504
672
-
672
1,176
1,140
2,316
**Basis of apportionment**
**Basis of apportionment**| |---|---| ## **9. Analysis of staff costs** |Wages and Salaries
Redundancy
Casual Labour
Social Security Costs
Pension Costs
Charitable activities
Support costs|**Birch**
**Community**
**Association**
**Birch**
**Community**
**Association**
**Year Ended 31**
**March 2025**
**Year Ended**
**31 March**
**2024**
**£**
**£**
45,521
44,190
-
-
375
400
-
-
1,357
1,345| |---|---| ||47,253
45,935| ||47,253
45,935
-
-| ||47,253
45,935| The average number of employees during the year was 4 (previous year: 4). The charity considers its key management personnel comprises the trustees and Managers. The total employment benefits, including employer pension contributions of the key management personnel were £38,066 (previous year: £37,684). No employee has benefits in excess of £60,000 (previous year: none). **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **18** ## **Notes to the accounts for the year ended 31st March 2025** ## **10. Independent Examiner Fees** |**10. Independent Examiner Fees**|| |---|---| |Independent examination fees
Other accountancy services|**Birch**
**Community**
**Association**
**Birch**
**Community**
**Association**
**Year Ended 31**
**March 2025**
**Year Ended**
**31 March**
**2024**
**£**
**£**
1,174
1,140
204
-| ||1,378
1,140| ## **11. Tangible Fixed Assets** |**Cost**
At 1st April 2024
Additions
At 31st March 2025
**Depreciation**
At 1st April 2024
Charge for Year
At 31st March 2025
NET BOOK VALUE
At 31st March 2025
At 31st March 2024|**Land and**
**Buildings**
**Building**
**Refurbishment**
**Building**
**Refurbishment**
**Equipment**
**Fixtures and**
**Fittings**
**Total**
£
£
£
£
£
1,117,800
103,129
11,098
10,636
14,622
1,257,285
-
-
-
-
-
-
**Birch Community Association**
**Birch Community Centre**| |---|---| ||1,117,800
103,129
11,098
10,636
14,622
1,257,285| ||-
51,619
10,458
10,004
8,405
80,486
-
20,625
640
267
2,095
23,627| ||-
72,244
11,098
10,271
10,500
104,113| ||1,117,800
30,885
-
365
4,122
1,153,172| ||1,117,800
51,510
640
632
6,217
1,176,799| Birch Community Association has been 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** |Debtors
Prepayments|**Birch**
**Community**
**Centre**
**Birch**
**Community**
**Association**
**Total**
**Birch**
**Community**
**Association**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
8,465
8,465
10,987
-
5,825
5,825
5,179| |---|---| ||-
14,290
14,290
16,166| Debtors and prepayments related to restricted funds £nil (2024: £nil) and unrestricted funds £14,290 (2024: £16,166). **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **19** ## **Notes to the accounts for the year ended 31st March 2025** ## **13. Creditors: amounts falling due within one year** |**13. Creditors: amounts falling due within one year**|| |---|---| |Creditors
Short-term compensated absences (holiday pay)
Deferred Income
Other creditors and accruals
Taxation and social security costs|**Birch**
**Community**
**Centre**
**Birch**
**Community**
**Association**
**Birch**
**Community**
**Association**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
6,602
6,602
5,243
-
-
-
-
-
8,035
8,035
14,737
-
1,375
1,375
1,541
-
-
-
-| ||-
16,012
16,012
21,521| ## **14. Deferred income** |Deferred income comprises rental income received in advance.
Balance as at 1st April 2024
Amount released to income earned from charitable activities
Amount deferred in year
Balance at 31st March 2025|**Birch**
**Community**
**Centre**
**Birch**
**Community**
**Association**
**2025**
**2025**
**£**
**£**
-
14,737
-
(14,737)
-
8,035| |---|---| ||-
8,035| ## **15. Analysis of charitable funds** ## **Analysis of movements in unrestricted funds** |General Fund
Previous reporting period
General Fund
**Name of unrestricted fund:**
General Fund|**Balance at 1**
**April 2024**
**Incoming**
**Resources**
**Resources**
**Expended**
**Transfers**
**Balance at 31**
**March 2025**
**£**
**£**
**£**
**£**
**£**
57,863
87,659
(78,267)
(720)
66,535
**Birch Community Association**| |---|---| ||57,863
87,659
(78,267)
(720)
66,535| ||**Balance at 1**
**April 2023**
**Incoming**
**Resources**
**Resources**
**Expended**
**Transfers**
**Balance at 31**
**March 2024**
**£**
**£**
**£**
**£**
**£**
55,401
75,345
(70,914)
(1,969)
57,863
**Birch Community Association**| ||55,401
75,345
(70,914)
(1,969)
57,863| ||**Description, nature and purpose of the fund**
The "free reserves"| **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **20** ## **Notes to the accounts for the year ended 31st March 2025** ## **15. Analysis of charitable funds** ## **Analysis of movements in restricted funds** |Birch Community Centre
Manchester Active
Transport for Greater Manchester
National Lottery
We Love Manchester
Manchester Active
Manchester City Council (2)
Manchester City Council (1)
MCC NIF
One Manchester
Previous reporting period
Birch Community Centre
Greater Manchester Police
Transport for Greater Manchester
MCC NIF
National Lottery
We Love Manchester
Manchester Active
Manchester City Council (2)
Manchester City Council (1)
One Manchester|**Balance at 1**
**April 2024**
**Incoming**
**Resources**
**Resources**
**Expended**
**Transfers**
**Balance at 31**
**March 2025**
**£**
**£**
**£**
**£**
**£**
1,169,310
-
(20,625)
-
1,148,685
1,500
-
(1,500)
-
-
1,608
-
(402)
-
1,206
3,846
-
(3,846)
-
-
3,884
-
(3,884)
-
-
1,650
-
(1,650)
-
-
530
-
(530)
-
-
90
-
(90)
-
-
-
2,515
(2,782)
720
453
120
-
(120)
-
-
**Linked Birch Community Centre and Birch Community Association**| |---|---| ||1,182,538
2,515
(35,429)
720
1,150,344| ||**Balance at 1**
**April 2023**
**Incoming**
**Resources**
**Resources**
**Expended**
**Transfers**
**Balance at 31**
**March 2024**
**£**
**£**
**£**
**£**
**£**
1,189,934
-
(20,624)
-
1,169,310
1,500
-
-
-
1,500
2,010
-
(402)
-
1,608
-
101
(115)
14
-
-
9,800
(7,909)
1,955
3,846
-
3,884
-
-
3,884
-
1,650
-
-
1,650
-
530
-
-
530
-
500
(410)
-
90
120
-
-
-
120
**Birch Community Association**| ||1,193,564
16,465
(29,460)
1,969
1,182,538| **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **21** ## **15. Analysis of charitable funds** ## **Name of restricted fund:** Birch Community Centre Manchester Active Transport for Greater Manchester National Lottery We Love Manchester Manchester Active Manchester City Council (2) Manchester City Council (1) MCC NIF One Manchester ## **Description, nature and purpose of the fund** for the valuation and upkeep and maintenance of the building occupied by Birch Community Association for planters near the centre and new chairs for a bike store. The balance on this fund represents future depreciation. for Tai Chi classes for Tai Chi classes for Tai Chi classes for Pilates sessions for the gardening project for a Christmas tree and pilates courses for Community Taster sessions ## **16. Analysis of net assets between funds** |Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
**Total**
Previous reporting period
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
**Total**|**Birch**
**Community**
**Centre**
**Restricted**
**Funds**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted funds**
**Total 2025**
**£**
**£**
**£**
**£**
**£**
1,148,685
3,281
-
1,206
1,153,172
-
64,976
-
453
65,429
-
(1,722)
-
-
(1,722)
**Birch Community Association**| |---|---| ||1,148,685
66,535
-
1,659
1,216,879| ||**Birch**
**Community**
**Centre**
**Restricted**
**Funds**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted funds**
**Total 2024**
**£**
**£**
**£**
**£**
**£**
1,169,310
5,881
-
1,608
1,176,799
-
68,175
-
782
68,957
-
(5,355)
-
-
(5,355)
**Birch Community Association**| ||1,169,310
57,863
-
2,390
1,240,401| ## **17. Financial Instruments** The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised on a transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at an amortised cost using the effective interest method. **BIRCH COMMUNITY ASSOCIATION AND BIRCH COMMUNITY CENTRE LINKED CHARITIES** **22** ## **Linked Income and Expenditure Account** |**Income**
Donations
Investment Income
Restricted grants:
Manchester City Council (1)
Manchester City Council (2)
Manchester Active
We Love Manchester
National Lottery
MCC NIF
Fundraising events
Solar Panel Income
Birch Tavern Income
Rental income
**Total Income**
**Expenditure**
Licence fees
Fundraising costs
Website
Employment Costs
Consultancy
Resource Materials and Activities
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
**Total Expenditure**
**Surplus/(deficit for year)**|**Birch**
**Community**
**Centre**
**Birch**
**Community**
**Association**
**Total**
**Birch**
**Community**
**Association**
**Year Ended**
**31 March**
**2025**
**Year Ended**
**31 March**
**2025**
**Year Ended**
**31 March**
**2025**
**Year Ended**
**31 March**
**2024**
**£**
**£**
**£**
**£**
-
5,295
5,295
4,225
-
951
951
919
-
-
-
500
-
-
-
530
-
-
-
1,650
-
-
-
3,884
-
-
-
9,800
-
2,515
2,515
101
-
4,258
4,258
1,340
-
433
433
334
-
4,380
4,380
4,347
-
72,342
72,342
64,180| |---|---| ||**-**
**90,174**
**90,174**
**91,810**| ||-
2,233
2,233
1,716
-
2,205
2,205
-
-
233
233
957
-
47,253
47,253
45,935
-
255
255
1,010
-
11,008
11,008
6,373
-
1,923
1,923
1,240
-
8,519
8,519
4,809
-
-
-
28
-
31
31
72
-
250
250
-
-
-
-
(672)
-
-
-
103
-
4,527
4,527
4,281
-
240
240
40
-
4,318
4,318
4,221
-
725
725
674
-
156
156
147
-
3,039
3,039
2,972
-
2,886
2,886
2,316
-
268
268
525
20,625
3,002
23,627
23,627| ||**20,625**
**93,071**
**113,696**
**100,374**| ||| ||(20,625)
(2,897)
(23,522)
(8,564)|