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2022-03-31-accounts
|
Page |
| Trustees1report |
**1 - 8 ** |
| Statementoftrustees'responsibilities |
9 |
| Independentauditor'sreport |
10-12 |
| Statementoffinancialactivities |
13 |
| Balancesheet |
14-15 |
| Statementofcashflows |
16 |
| Notestothefinancialstatements |
17-31 |
|
|
Unrestricted |
Restricted |
Total |
Unrestricted |
Restricted |
Total |
|
|
funds |
funds |
|
funds |
funds |
|
|
Notes |
2022
£ |
2022
£ |
2022
£ |
2021
£ |
2021
£ |
2021I |
| Incomeandendowments |
from: |
|
|
|
|
|
|
| Donationsandlegacies |
3 |
330,858 |
149,635 |
480,433 |
237,174 |
138,818 |
375,792 |
| Incomefromcharitable |
|
|
|
|
|
|
|
| activities |
4 |
2,073,404 |
14,060 |
2,087,464 |
1,952,718 |
74,957 |
2,027,675 |
| Othertradingactivities |
5 |
448,749 |
|
448,749 |
279,621 |
|
279,621 |
| Investments |
8 |
|
|
|
1 |
|
1 |
| Otherincome |
7 |
16,829 |
|
16,823 |
11,655 |
|
11,655 |
| Totalincome |
|
2,869,840 |
163,695 |
3,033,535 |
2#481#169 |
213,575 |
2,694,744 |
| Expenditureon: |
|
|
|
|
|
|
|
| Raisingfunds |
8 |
99,347 |
|
93347 |
44,576 |
|
44,576 |
| Charitableactivities |
|
2,696,971 |
232,051 |
2f323#022 |
2#408#643 |
224,165 |
2#632#808 |
| Totalexpenditure |
|
2,796318 |
232,051 |
3,028369 |
2,453,219 |
224,165 |
2,677384 |
| Netincome/(expenditure)forthe |
|
|
|
|
|
|
|
| year/ |
|
|
|
|
|
|
|
| Netmovementinfunis |
|
73,522 |
(68356) |
5,166 |
27,950 |
(10,530) |
17360 |
| Fundbalancesat1April2021 |
|
318,872 |
108,172 |
427,044 |
290,922 |
118,762 |
409,684 |
| Fundbalancesat31March2022 |
|
392394 |
39,816 |
432,210 |
318,872 |
108,172 |
427,044 |
|
|
2022 |
|
2021 |
|
|
Notes |
|
|
|
|
| Fixedassets |
|
|
|
|
|
| Tangibleassets |
13 |
|
476.345 |
|
39,869 |
| Investments |
14 |
|
1 |
|
|
|
|
|
476.346 |
|
39,870 |
| Currentassets |
|
|
|
|
|
| Stocks |
15 |
46,292 |
|
33#438 |
|
| Debtors |
16 |
122,839 |
|
139,438 |
|
| Cashatbankandinhand |
|
271,315 |
|
475,580 |
|
|
|
441,106 |
|
714,456 |
|
| Creditors:amountsfailingduewithinone |
|
|
|
|
|
| fear |
18 |
(203,533) |
|
(327,282) |
|
| Netcurrentassets |
|
|
237,513 |
|
387,174 |
| Totalassetslesscurrentliabilities |
|
|
713,859 |
|
427.044 |
| Creditors:amountsfallingdueaftermore |
|
|
|
|
|
| thanoneyear |
19 |
|
(281,649) |
|
|
| Netassets |
|
|
432,210 |
|
427#044 |
| Incomefunds |
|
|
|
|
|
| Restrictedfunds |
20 |
|
39f816 |
|
108472 |
| Unrestrictedfunds |
|
|
392394 |
|
318,872 |
|
|
|
432#210 |
|
427,044 |
|
|
2022 |
|
2021 |
|
|
Notes |
|
|
£ |
£ |
| Cashflowsfromoperatingactivities |
|
|
|
|
|
| Cash(absorbedby)/generatedfromoperations |
24 |
|
(45,854) |
|
68,441 |
| Investingactivities |
|
|
|
|
|
| Purchaseoftangiblefixedassets |
|
(458,797) |
|
(26,273) |
|
| Proceedsfromdisposaloftangiblefixedassets |
|
5,065 |
|
3,802 |
|
| investmentincomereceived |
|
|
|
1 |
|
| Netcashusedininvestingactivities |
|
|
(453,732) |
|
(22,470) |
| Financingactivities |
|
|
|
|
|
| Proceedsfromborrowings |
|
142#00G |
|
|
|
| Repaymentofborrowings |
|
(7,466) |
|
|
|
| Proceedsfromnewbankloans |
|
162,000 |
|
|
|
| Repaymentofbankloans |
|
(613) |
|
|
|
| Netcashgeneratedfrom/(usedin)financing |
|
|
|
|
|
| activities |
|
|
235,321 |
|
|
| Net(decrease)/increaseincashandcashequivalents |
|
|
(203,665) |
|
45,971 |
| Cashandcashequivalentsatbeginningofyear |
|
|
475,580 |
|
429,803 |
| Cashandcashequivalentsat_mi_ofyear |
|
|
271,915 |
|
475,580 |
| Leaseholdlandandbuildings |
25%straightline |
| Leaseholdimprovements |
20%reducingbalance |
| Plantandequipment |
25%reducingbalance |
| Fixturesandfittings |
20%reducingbalance |
| Computers |
33%straightline |
| Motorvehicles |
25%cost |
|
Unrestricted |
Restricted |
Total |
Unrestricted |
Restricted |
Total |
|
funds |
funds |
|
funds |
funds |
|
|
2022 |
2022 |
2022 |
2021 |
2021 |
2021 |
|
£ |
£ |
£ |
£ |
£ |
£ |
| Donationsandgifts |
330,858 |
149,635 |
480,493 |
237#174 |
138,618 |
375,792 |
|
Charitable |
CharitableIncome |
|
Income |
|
|
2022 |
2021 |
|
£ |
£ |
| WiganMBCFurnitureWelfare |
56#696 |
58,347 |
| OtherLocalAuthorityContracts |
1,769,753 |
91,989 |
| Grants |
163,074 |
1,876,279 |
| Charitablerentalincome |
97,941 |
|
| Otherincome |
|
1,060 |
|
2,087,464 |
2,027,675 |
| Analysisbyfund |
|
|
| Unrestrictedfunds |
2,073,404 |
1,952,718 |
| Restrictedfunds |
14,080 |
74,957 |
|
2#087#464 |
2,027,675 |
|
Unrestricted |
Unrestricted |
|
funds |
funds |
|
2022 |
2021 |
|
£ |
£ |
| Charityshopincomeandincomefromcafe |
221,798 |
97,882 |
| FinalFinish |
226,951 |
181,739 |
| Othertradingactivities |
448,743 |
279,821 |
|
Total |
Unrestricted |
|
|
funds |
|
2022 |
2021 |
|
£ |
£ |
| interestreceivable |
" |
1 |
| 7 |
Otherincome |
|
|
|
|
Unrestricted |
Unrestricted |
|
|
funds |
funds |
|
|
2022 |
2021 |
|
|
£ |
£ |
|
RentofspaceinBrickworks |
6,000 |
6,000 |
|
Universitystudentplacements |
9,560 |
5,655 |
|
ScrapMetal |
1,269 |
- |
|
|
16,823 |
11,655 |
| i |
Raisingfunis |
|
|
|
|
Unrestricted |
Unrestricted |
|
|
funds |
funds |
|
|
2022 |
2021 |
|
|
£ |
£ |
|
Fundraisingandpublicity |
|
|
|
Otherfundraisingcosts |
4,100 |
- |
|
Staffcosts |
4,368 |
3,492 |
|
Fundraisingandpublicity |
8,468 |
3,492 |
|
Tradingcosts |
|
|
|
Staffcosts |
30,879 |
41,084 |
|
|
99347 |
44,576 |
|
|
Charitable |
Charitable |
|
, |
Expenditure |
Expenditure |
|
|
2022 |
2021 |
|
|
£ |
£ |
| Staffcosts |
|
910,027 |
1,075,553 |
| Travel&subsistence |
|
23,867 |
17,808 |
| Marketing&advertising |
|
14,244 |
26,932 |
| Clientpacks&foodbank |
|
153,874 |
165,979 |
| Mentoringcosts |
|
11,503 |
1,010 |
| Costsofancillarytrading |
|
167,432 |
116,360 |
| Directclientsupportcosts |
|
103,739 |
131,637 |
| SecuritycostsforHubs |
|
840,225 |
588,463 |
|
|
2,224,777 |
2,123,742 |
| Shareofsupportcosts(seenote10) |
|
669,146 |
464,126 |
| Shareofgovernancecosts(seenote |
10) |
35,099 |
44,940 |
|
|
2#923#022 |
2,632,808 |
| Analysisbyfund |
|
|
|
| Unrestrictedfunds |
|
2,696,371 |
2,408,643 |
| Restrictedfunds |
|
232,051 |
224,165 |
|
|
2,323,022 |
2,632,808 |
| liSupportcosts |
|
|
|
|
|
|
|
Supportcosts |
Governance |
2022 |
Supportcosts |
Governance |
2021 |
|
|
costs |
|
|
costs |
|
|
£ |
£ |
£ |
£ |
£ |
£ |
| Staffcosts |
332,320 |
- |
332,820 |
131,478 |
- |
131#478 |
| Depreciation |
15,253 |
- |
15,253 |
8,061 |
- |
8,061 |
| financecosts |
14,574 |
- |
14,574 |
2,618 |
- |
2#618 |
| Training,welfare&DBS |
5,562 |
- |
5,562 |
4,339 |
- |
4#383 |
| Volunteerexpenses |
4,014 |
- |
4,014 |
2,158 |
- |
2,158 |
| Officeadministration |
|
|
|
|
|
|
| expenses |
94,228 |
- |
94,228 |
79,703 |
- |
79,703 |
| Premisesexpenses |
'202,695 |
- |
202,695 |
235,719 |
- |
235,719 |
| Auditfees |
- |
2,496 |
2,496 |
- |
2,400 |
2#40G |
| Legalandprofessional |
- |
2,687 |
2,687 |
- |
2,231 |
2,231 |
| Accountancy |
- |
10,980 |
10,980 |
- |
13,806 |
13,806 |
| Consultancyfees |
- |
18,936 |
13,936 |
- |
26,503 |
26,503 |
|
669,146 |
35,099 |
704,245 |
464,126 |
44,940 |
509,066 |
| Analysedbetween |
|
|
|
|
|
|
| Charitableactivities |
669,146 |
35,099 |
704,245 |
464,126 |
44,940 |
509,066 |
| Theaveragemonthlynumberofemployeesduringtheyearwas: |
|
|
|
2022 |
2021 |
|
Number |
Number |
| Engagedincharitable activities |
51 |
53 |
| Engagedinfundraisingactivites |
8 |
4 |
| Engagedinmanagementandadministration |
7 |
7 |
| Total |
66 |
64 |
| 12 |
Employees |
|
(Continued) |
|
Employmentcosts |
2022 |
2021 |
|
|
£ |
£ |
|
Wagesandsalaries |
1,219,186 |
1,131,330 |
|
Socialsecuritycosts |
96,981 |
97,371 |
|
Otherpensioncosts |
21,927 |
22,906 |
|
|
1#338;094 |
1,251,607 |
|
Costorvaluation |
|
|
|
|
At1April2021&31March2022. |
|
|
1 |
|
Carryingamount |
|
|
|
|
At31March2022 |
|
|
1 |
|
At31March2021 |
|
|
|
|
Thecharity'sfixedassetinvestmentrepresentstheownershipofthesoleshareofanon-trading,dormantcompany, |
|
|
|
|
CommunityWarehouse EnterprisesLimited,whoseregisteredofficeisat10ArcadeStreet,Wigan,WN11LU.The |
|
|
|
|
companyhasnevertraded. |
|
|
|
|
|
|
2022 |
2021 |
|
Otherinvestmentscomprise: |
Notes |
£ |
£ |
|
Investmentsinsubsidiaries |
|
1 |
1 |
| 15 |
Stocks |
|
|
|
|
|
|
2022 |
2021 |
|
|
|
£ |
£ |
|
WorkInprogress |
|
46,232 |
39,438 |
| li |
Debtors |
|
|
|
|
|
|
2022 |
2021 |
|
Amountsfallingduewithinonefear: |
|
£ |
£ |
|
Tradedebtors |
|
37,592 |
172,782 |
|
Otherdebtors |
|
6,811 |
9,886 |
|
Prepaymentsandaccruedincome |
|
18,436 |
16,770 |
|
|
|
122,839 |
199,438 |
| Loansandoverdrafts |
|
|
|
2022 |
2021 |
|
£ |
£ |
| Bankloans |
161,387 |
|
| Otherloans |
134,534 |
|
|
295,321 |
|
| Payablewithinoneyear |
14,272 |
|
| Payableafteroneyear |
281,649 |
|
| 18 |
Creditors:amountsfallingdyewithinoneyear |
|
|
|
|
|
|
2022 |
2021 |
|
|
Notes |
£ |
£ |
|
Bankloans |
17 |
3,550 |
|
|
Otherloans |
|
10,722 |
|
|
Othertaxationandsocialsecurity |
|
13#4Q2, |
27#930 |
|
Deferredincome |
|
13,842 |
146,713 |
|
Tradecreditors |
|
101,959 |
97#927 |
|
Othercreditors |
|
2,300 |
|
|
Accrualsanddeferredincome |
|
51,818 |
54,706 |
|
|
|
203,593 |
327,282 |
| 19 |
Creditors;amountsfallingdueaftermorethanoneyear |
|
|
|
|
|
|
2022 |
2021 |
|
|
Notes |
£ |
£ |
|
Bankloans |
17 |
157,837 |
|
|
Otherborrowings |
|
123,812 |
|
|
|
|
281,649 |
|
|
|
Movementinfunds |
Movementinfunds |
|
Movementinfunis |
Movementinfunis |
|
|
Balanceat |
Incoming |
Resources |
Balanceat |
Incoming |
Resources |
Balanceat |
|
1April2020 |
resources |
expended |
1April2021 |
resources |
expended |
31March2022 |
|
£ |
|
|
|
£ |
I |
£ |
| Foodbank |
118,762 |
213,575 |
(224,165) |
108,172 |
144,635 |
(229,611) |
23,136 |
| AfghanRelief |
|
|
|
|
|
|
|
| fund |
|
|
|
|
5,000 |
|
5,000 |
| Canaland |
|
|
|
|
|
|
|
| RiverTrust |
|
|
|
|
4,060 |
|
4#06Q |
| Lottery |
|
|
|
|
|
|
|
| TrainingFund |
|
|
|
|
10,000 |
(2,440) |
7,560 |
|
118,762 |
213,575 |
(224,165) |
108,172 |
163,695 |
(232,051) |
39,816 |
|
Unrestricted |
Restricted |
Total |
Unrestricted |
Restricted |
Totai |
|
funds |
funds |
|
funds |
funds |
|
|
2022 |
2022 |
2022 |
2021 |
2021 |
2021 |
|
£ |
! |
£ |
£ |
£ |
£ |
| Fundbalancesat31 |
|
|
|
|
|
|
| March2022are |
|
|
|
|
|
|
| representedby: |
|
|
|
|
|
|
| Tangibleassets |
476,345 |
- |
476,345 |
39,869 |
- |
39,869 |
| investments |
1 |
- |
1 |
1 |
- |
1 |
| Currentassets/fiiabilities) |
197,697 |
39,816 |
237,513 |
279,002 |
108,172 |
387,174 |
| Longtermliabilities |
(281,649) |
- |
(281,649) |
- |
- |
- |
|
392,394 |
39,816 |
432,210 |
318,872 |
108,172 |
427,044 |
| 22 |
Operatingleasecommitments |
- |
|
(Continued) |
|
|
|
2022 |
2021 |
|
|
|
£ |
£ |
|
Withinoneyear |
|
34,500 |
63,204 |
|
Betweentwoandfiveyears |
|
31,425 |
56,325 |
|
|
|
65,325 |
120,129 |
| 24 |
Cashgeneratedfromoperations |
2022 |
2021 |
|
|
£ |
£ |
|
Surplusfortheyear |
5,166 |
80,420 |
|
Adjustmentsfor: |
|
|
|
investmentincomerecognisedinstatementoffinancialactivities |
- |
(1) |
|
Gainondisposaloftangiblefixedassets |
(4,321) |
(494) |
|
Depreciationandimpairmentoftangiblefixedassets |
19,574 |
8,555 |
|
Movementsinworkingcapital: |
|
|
|
(Increase)instocks |
(6,854) |
(19,937) |
|
Decrease/(increase)indebtors |
76,539 |
(21,509) |
|
(Decrease)increditors |
(5,084) |
(3,966) |
|
(Decrease)indeferredincome |
(130,874) |
|
|
Cash(absorbedby)/generatedfromoperations |
(45#S54) |
43,068 |