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2022-03-31-accounts

Page
Report ofthe Trustees I to 4
Independent
Examiner's
Report
Statement ofFinancial Activities
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 21

2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
Notes
Income and endowments from
Donations
and legacies
3,701 3,701 3,483
Charitable
activities
Hall hire
Coffee shop
50,073
29,870
5,500 55,573
29,870
17,171
11,171
Fundraising 2,292 2,292
Toilet refurbislunent
Early Stages ofParenthood
13,000
1,000
Outside toilet 8,000 8,000
Other trading
activities
1,904 1,904 1,782
Investment
income
82 82 200
Other incoine 19,643 19,643 47,599
Total 107,565 13,500 121,065 95,406
Expenditure
on
Charitable
activities
Hall hire 63,498 4,640 68,138 56,039
Coffee shop
Early Stages ofParenthood
33,882 860 33,882
860
22,984
140
Total 97,380 5,500 102,880 79,163
NET INCOME 10,185 8,000 18,185 16,243
Transfers
between funds
20 f325) 325
Net movement
in funds
9,860 8,325 18,185 16,243
Reconciliation
offunds
Total funds brought forward 116,150 3,860 120,010 103,767
Total funds carried forward 126,010 12,185 138,195 120,010

31M arch 2022
2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
Notes 8 6 f.
Fixed assets
Tangible assets 13 65,574 65,574 70,404
Investments 14 100 100
65,674 65,674 70,404
Current assets
Stocks 15 1,425 1,425 1,373
Debtors 16 3,458 3,458 7,448
Cash at bank and in hand 59,448 12,185 71,633 53,323
64,331 12,185 76,516 62,144
Creditors
Amounts falling due within one year 17 (3,995) (3,995) (3,166)
Net current assets 60,336 12,185 72,521 58,978
Total assets less current liabilities 126,010 12,185 138,195 129,382
Creditors
Amounts falling due afier more than one year 18 (9,372)
NET ASSETS 126,010 12,185 138,195 120,010
Funds 20
Unrestricted funds 126,010 116,150
Restricted funds 12,185 3,860
Total funds 138,195 120,010

Donations and legacies
2022 2021
6
Knitter Natter 36
Luncheon
Club
855 107
Charities Trust 72 72
Walking football/netball 1,300 800
Easyfundraising 17 18
Toilet refurbishment 54 554
Bowling equipment 1,700
Outside toilet 715
Other donations 688 196
3,701 3,483
Other trading activities
2022 2021
Feed in tariffs 1,899 1,773
Sundry income 5 9
1,904 1,782
Investment
income
2022 2021
6
Interest receivable 82 200

2022 2021
Activity 8
Grants Hall hire 5,500
General hire Hall hire 4,691 150
Pre school and kids club Hall hire 24,320 12,337
Valley Church Hall hire 5,304 1,300
Bowling Hall hire (27)
Pilates and Tae Kwan Do Hall hire 1,834 258
Ball and sequence Hall hire (72)
Halton Juniors football Hall hire 2,844 1,618
Toddlers Hall hire 371 25
Drummers - Samba Espirito Hall hire 2,338 15
Five-a-side/ball
sports
Hall hire 3,221 804
Ocean Wavers/dance groups Hall hire 3,344 134
Occasional users Hall hire 957 685
Fitness groups Hall hire 486 99
Weight Watchers Hall hire (56)
Zumba Hall hire 147 (33)
Parish council Hall hire 216
Emily Broyna Dance Hall hire (66)
Cofl'ee shop income Coffee shop 29,870 11,171
Events and nearly new sales Fundraising 2,292
Grants Toilet refurbishment 13,000
Grants Early Stages ofParenthood 1,000
Grants Outside toilet 8,000
95,735 42,342

2022 2021
Business support grants 15,147 21,003
Job retention scheme grants 4,350 26,513
Business interruption payment 146 83
19,643 47,599
7. Charitable activities costs
Support
Direct costs (see
Costs note 8) Totals
f,
Hall hire 32,291 35,847 68,138
CofFee shop
Early Stages
ofParenthood 24,856
860
9,026 33,882
860
58,007 44,873 102,880
8. Support costs
Governance
Management Finance costs Totals
8 6
Hall hire 35,390 156 301 35,847
Coffee shop 8,610 344 72 9,026
44,000 500 373 44,873
9, Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
2022 2021
Depreciation - owned assets 4,987 5,459
Operating
lease rentals
10 10
Independent examiner's fee 360 240

11. 2 trustees claim
Staff costs
ed a t otal o f8201 ( 2021 - f 86)in telephone
expenses fiom the
charity.
2022 2021
Wages and salaries 48,083 41,450
Other pension costs 852 588
48,935 42,038
The average monthly number ofemployees during the year was as follows:
2022 2021
Centre manager I I
Cleaners 2 2
Coffee shop 3 4
Administration 4 3
10 10
No employees received emoluments in excess off60,000.
12. Comparatives for the statement offinancial activities
Unrestricted Restricted Total
funds funds funds
8 f,
Income and endowments from
Donations
and
legacies 3,483 3,483
Charitable
activities
Hall hire 17,171 17,171
Coffee shop 11,171 11,171
Toilet refurbishment 13,000 13,000
Early Stages ofParenthood 1,000 1,000
Other trading activities 1,782 1,782
Investment
income
200 200
Other income 47,599 47,599
Total 81,406 14,000 95,406

Unrestncted Restricted Total
fUIlds funds funds
Expenditure on
Charitable activities
Hall hire
Coffee shop
Early Stages
of Parenthood 56,039
22,984
140 56,039
22,984
140
Total 79,023 140 79,163
NET INCOME 2,383 13,860 16,243
Transfers between funds 28,000 (28,000)
Net movement in funds 30,383 (14,140) 16,243
Reconciliation offunds
Total funds brought forward 85,767 18,000 103,767
Total funds carried forward 116,150 3,860 120,010
Tangible fixed assets
Fixtures,
fittings
Short arid Catering
leasehold equipment eqnipinent Totals
Cost
At 1 April 2021 53,822 4,753 43,965 102,540
Additions 157 157
At 31March 2022 53,822 4,753 44,122 102,697
Depreciation
At 1April 2021 2,153 3,036 26,947 32,136
Charge foryear 2,153 258 2,576 4,987
At 31March 2022 4,306 3,294 29,523 37,123
Net book value
At 31March 2022 49,516 1,459 14,599 65,574
At 31 March 2021 51,669 1,717 17,018 70,404

for the Year Ended 31March 2 022
14. Fixed asset investments
Shares in
group
undertakings
6
Market value
Additions 100
Net book value
At 31March 2022 100
At 31March 2021
There were no investment assets outside the UK.
15. Stocks
2022 2021
Bar stock 296 215
Cotfee shop stock 1,129 1,158
1,425 1,373
16. Debtors: amounts falling due within one year
2022 2021
Trade debtors 1,227 4,206
Prepayments and accrued income 2,231 3,242
3,458 7,448

17. Creditors: amounts falling due within one year
2022 2021
Bank loans and overdratts (see note 19) 629
Other loans (see note 19) 100
Trade creditors 943 822
Deposits in advance 1,460 993
Accruals and deferred income 1,492 722
3,995 3,166
18, Creditors: amounts falling due after more than one year
2022 2021
Bank loans (see note 19) 9,372
19. Loans
An analysis ofthe maturity ofloans is given below:
2022 2021
Amounts
falling due within one year on demand:
Bank loans 629
Loan - HCA Trading Ltd 100
100 629
Amounts
falling between
one and two years:
Bank loans 1,917
Amounts
falling due between two and five years:
Bank loans 6,048
Amounts
falling due in more than five years:
Repayable by instalments:
Bank loans 1,407

Net Transfers
movement between At
At 1/4/21 in funds funds 31/3/22
8 8
Unrestricted funds
General fund 96,150 10,185 (325) 106,010
Maintenance fund 20,000 20,000
116,150 10,185 (325) 126,010
Restricted funds
CCTV System 3,000 3,000
Early Stages ofParenthood 860 (860)
Outside toilet 8,000 8,000
Relaunch of Luncheon Club 685 685
Lighting refurbishment (325) 325
Educational Opportunities for 12-18year
olds 500 500
3,860 8,000 325 12,185
TOTAL FUNDS 120,010 18,185 138,195
Net movement
in funds,
included in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 107,565 (97,380) 10,185
Restricted funds
Early Stages ofParenthood (860) (860)
Outside toilet 8,000 8,000
Relaunch of Luncheon Club 1,000 (315) 685
Lighting refurbishment 4,000 (4,325) (325)
Educational Opportunities for 12-18year
olds 500 500
13,500 (5,500) 8,000
TOTAL FUNDS 121,065 (102,880) 18,185

Net Transfers
movement between At
At I/O/20 in funds funds 31/3/21
8
Unrestricted
funds
General fund
Maintenance
fund
60,767
25,000
2,383 33,000
(5,000)
96,150
20,000
Restricted
funds
85,767 2,383 28,000 116,150
CCTV System
Toilet refurbishment
Early Stages ofParenthood
3,000
15,000
13,000
860
(28,000) 3,000
860
18,000 13,860 (28,000) 3,860
TOTAL FUNDS 103,767 16,243 120,010
Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund 81,406 (79,023) 2,383
Restricted funds
Toilet refurbishment
Early Stages ofParenthood
13,000
1,000
(140) 13,000
860
14,000 (140) 13,860
TOTAL FUNDS 95,406 (79,163) 16,243

Net Transfers
movement between At
At I/4/20 in funds funds 31/3/22
6
Unrestricted funds
General fund 60,767 12,568 32,675 106,010
Maintenance fund 25,000 (5,000) 20,000
85,767 12,568 27,675 126,010
Restricted funds
CCTV System 3,000 3,000
Toilet rei'urbishment 15,000 13,000 (28,000)
Outside toilet 8,000 8,000
Relaunch of Luncheon Club 685 685
Lighting refurbishment (325) 325
Educational Opportunities for 12-18year
olds 500 500
18,000 21,860 (27,675) 12,185
TOTAL FUNDS 103,767 34,428 138,195
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 188,971 (176,403) 12,568
Restricted funds
Toilet refurbishment 13,000 13,000
Early Stages ofParenthood 1,000 (1,000)
Outside toilet 8,000 8,000
Relaunch of Luncheon Club 1,000 (315) 685
Lighting refurbishment 4,000 (4,325) (325)
Educational Opportunities for 12-18year
olds 500 500
27,500 (5,640) 21,860
TOTAL FUNDS 216,471 (182,043) 34,428