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||Page|
|---|---|
|Trustees1report|**1 - 8 **|
|Statementoftrustees'responsibilities|9|
|Independentauditor'sreport|**10-12**|
|Statementoffinancialactivities|13|
|Balancesheet|**14-15**|
|Statementofcashflows|**16**|
|Notestothefinancialstatements|**17-31**|





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|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|
|||funds|funds||**funds**|funds||
||Notes|2022<br>£|2022<br>£|**2022**<br>**£**|**2021**<br>**£**|**2021**<br>**£**|**2021**I|
|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|
|Net**income/(expenditure)**forthe||||||||
|**year/**||||||||
|Net**movement**infunis||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|





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|||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:**amounts**failingduewithinone||||||
|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|





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|||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||
|Netcashusedininvesting**activities**|||(453,732)||(22,470)|
|Financingactivities||||||
|Proceedsfromborrowings||142#00G||||
|Repaymentofborrowings||(7,466)||||
|Proceedsfromnewbankloans||**162,000**||||
|Repaymentofbankloans||(613)||||
|Netcashgenerated**from/(used**in)financing||||||
|activities|||235,321|||
|Net**(decrease)/increase**incashandcashequivalents|||(203,665)||45,971|
|Cashandcashequivalentsatbeginningofyear|||475,580||429,803|
|Cashandcash**equivalents**at_mi_ofyear|||271,915||475,580|





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|Leaseholdlandandbuildings|25%straightline|
|---|---|
|Leaseholdimprovements|20%reducingbalance|
|Plantandequipment|25%reducingbalance|
|Fixturesandfittings|20%reducingbalance|
|Computers|33%straightline|
|Motorvehicles|25%cost|



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||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|





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||**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|





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||**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|





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|_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|





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|||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|
|**Analysis**byfund||||
|Unrestrictedfunds||2,696,371|2,408,643|
|Restrictedfunds||232,051|224,165|
|||2,323,022|2,632,808|





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|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|<br>-|13,806|13,806|
|Consultancyfees|-|18,936|13,936|<br>-|26,503|26,503|
||669,146|35,099|704,245|464,126|44,940|509,066|
|Analysedbetween|||||||
|Charitableactivities|669,146|35,099|704,245|<br>464,126|44,940|509,066|



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|Theaveragemonthlynumberofemployeesduringtheyearwas:|||
|---|---|---|
||**2022**|**2021**|
||Number|Number|
|Engagedincharitable activities|51|53|
|Engagedinfundraisingactivites|8|4|
|Engagedinmanagementandadministration|7|7|
|Total|66|64|





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|12|Employees||**(Continued)**|
|---|---|---|---|
||**Employment**costs|**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|








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||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|





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|**Loansandoverdrafts**|||
|---|---|---|
||**2022**|**2021**|
||**£**|**£**|
|Bankloans|161,387||
|Otherloans|134,534||
||295,321||
|Payablewithinoneyear|14,272||
|Payableafteroneyear|281,649||



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|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||





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|||**Movement**infunds|**Movement**infunds||**Movement**infunis|**Movement**infunis||
|---|---|---|---|---|---|---|---|
||**Balanceat**|**Incoming**|**Resources**|**Balanceat**|**Incoming**|**Resources**|**Balanceat**|
||**1April2020**|**resources**|**expended**|**1April2021**|**resources**|**expended**|**31March2022**|
||£||||£|I|<br>£|
|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|



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|22|Operatingleasecommitments|-||(Continued)|
|---|---|---|---|---|
||||2022|2021|
||||£|£|
||Withinoneyear||34,500|63,204|
||Betweentwoandfiveyears||31,425|56,325|
||||65,325|120,129|



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|**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|