2023-03-31-accounts - Queen's Hall Action On Poverty

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Charity number	Charity number	1153055
Company	number	08503176
Principal address		StGeorge's Church
		Water Street
		Wigan
		Lancashire
		WN1 1DN
Registered	office	StGeorge's Church
		Water Street
		Wigan
		Lancashire
		WN1 1DN
Auditor		Prime Factor	Limited Statutory	Auditors
		41Bridgeman	Terrace
		Wigan
		Lancashire
		United Kingdom
		WN1 1TT

			Page
Trustees' report			1-9
Statement of	trustees'	responsibilities	10
independent	auditor's	report	11-13
Statement of	financial	activities
Balance sheet			15-16
Statement of	cash flows		17
Notes tothe financial		statements	18-34

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2023	2023	2023	2022	2022	2022
Notes		f	f	f		f	f
Income and endowments	from:
Donations and legacies	3	246,407	52,939	299,346	330,858	149,635	480,493
Income from
charitable activities	4	1,454,735	139,358	1,594,093	2,Q73,404	14,060	2,087,464
Other trading activities	5	563,640		563,640	448,749		448,749
Other income	6	12,319		12,319	16,829		16,829
Total income		2,277,101	192,297	2,469,398	2,869,840	163,695	3,033,535
~Ex enditore on:
Raising funds		121,593		121,593	99,347		99,347
Charitable activities	8	2,104,795	224,300	2,329,095	2,696,971	232,051	2,929,022
Total expenditure		2,226,388	224,300	2,450,688	2,796,318	232,051	3,028,369
Net income/Iexpenditure)	for
the year/
Net movement in funds		50,713	{32,003)	18,710	73,522	(68,356)	5,166
Fund balances at 1April	2022	392,394	39,816	432,210	318,872	108,172	427,044
Fund balances at 31March
2023		443,107	7,813	450,920	392,394	39,816	432,21Q

				2023		2022
			Notes	6
Fixed assets
intangible assets			13		3,103
Tangible assets			14		571,294		476,345
Investments			15		1		1
					574,398		476,346
Current assets
Stocks			16	1,125		46,292
Debtors			17	86,623		122,899
Cash at bank and in	hand			269,355		271,915
				357,103		441,106
Creditors: amounts	falling due within one
year				(212,425)		(203,593)
Net current assets					144,678		237,513
Total assets less current		liabilities			719,076		713,859
Creditors: amounts	falling due after more
than one year			20		(268,156)		(281,649)
Net assets					450,920		432,210
Income funds
Restricted funds			21		7,813		39,816
Llnrestricted funds					443,107		392,394
					450,920		432,210

						2023		2022
					Notes
Cash flows from operating		activities
Cash generated from!(absorbed by) operations					25		158,192		(4s,8s4)
Investing	activities
Purchase	of intangible assets					(3,192)
Purchase	oftangible fixed	assets				(143,842)		(458,797)
Proceeds	from disposal of	tangible fixed		assets		250		5,065
Net cash	used in investing	activities					(146,784)		(453,732)
Financing	activities
Proceeds	from borrowings							142,000
Repayment of borrowings						(10,786)		(7,466)
Proceeds	from new bank loans							162,QQQ
Repayment of bank loans						(3,182)		(613)
Net cash activities	(used in)!generated		from financing				(13,968)		295,921
Net decrease in cash and		cash	equivalents				(2,560)		(203,665)
Cash and	cash equivalents	at beginning		ofyear			271,915		475,58Q
Cash and	cash equivalents	at	end ofyear				269,355		271,915

Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
funds	funds		funds	funds
2023	2023	2023	2022	2022	2022
E	E	E	E	E
246,407	52,939	299,346	330,858	149,635	480,493

Income from charitable	Income from charitable	Income from charitable
			Charitable	Charitable	Income
			income
			2023		2022
			f		f
Wigan IVIBC Furniture		Welfare	56,831		56,696
Other Local Authority		Contracts	1,041,678	1,769,753
Grants			138,132		163,074
Food community	income		23,556
Charitable rental	income		331,213		97,941
Other charitable	income		2,683
			1,594,093	2,087,464
Analysis by fund
Unrestricted funds			1,454,735	2,073,404
Restricted funds			139,358		14,060
			1,594,093		2,087,464

					Unrestricted	Unrestricted
					funds	funds
					2023	2022
					f	f
Charity shop		income and income from cafe			285,348	221,798
Final Finish					278,292	226,951
Other trading			activities		563,640	448,749
Other income
					Unrestricted	Unrestricted
					funds	funds
					2023	2022
						f
Rent ofspace			in Brickworks		6,000	6,000
University	student			placements	5,320	9,560
Other sundry			income		999	1,269
					12,319	16,829
Raising funds
					Unrestricted	Unrestricted
					funds	funds
					2023	2022
					f	f
Fundraisin		and		ublici
Other fundraising				costs	8,870	4,100
Staff costs						4,368
Fundraising		and		publicity	8,870	8,468
T~iradio costs
Staff costs					112,723	90,879
					121,593	99,347

		Charitable	Charitable
		Expenditure	Expenditure
		2023	2022
		f	f
5taff costs		881,207	910,027
Travel 8 subsistence		20,457	23,667
Marketing S.advertising		9,454	14,244
Client packs Rfoodbank		94,957	153,874
Mentoring costs			11,509
Costs ofancillary trading		185,721	167,492
Direct client support	costs	81,816	103,739
Security costs for Hubs		379,476	840,225
		1,653,088	2,224,777
Share ofsupport costs (see note 9)		643,706	669,146
Share ofgovernance	costs (see note 9)	32,301	35,099
		2,329,095	2,929,022
Analysis by fund
Unrestricted funds		2,104,795	2,696,971
Restricted funds		224,300	232,051
		2,329,095	2,929,022

Support costs
	Support costs	Governance	2023	Support costs	Governance	2022
		costs			costs
Staff costs	280,569		280,569	332,820		332,820
Depreciation	34,636		34,636	15,253		15,253
Finance costs	26,305		26,305	14,574		14,574
Training, welfare R DB5	12,099		12,099	5,562		5,562
Volunteer expenses	3,327		3,327	4,014		4,014
Office administration
expenses	55,934		55,934	94,228		94,228
Premises expenses	230,836		230,836	202,695		202,695
Audit fees		2,496	2,496		2,496	2,496
Legal and professional		7,452	?,452		2,687	2,687
Accountancy		10,727	10,727		10,980	10,980
Consultancy fees		11,626	11,626		18,936	18,936
	643,706	32,301	676,007	669,146	35,099	704,245
Analysed between
Charitable activities	643,706	32,301	676,007	669,146	35,099	704,245

The aver	age	monthly	n	umber ofemployees during the year was:
					2023	2022
					Number	Number
Engaged	in	charitable	activities		50	51
Engaged	in	fundraising		activites	9	8
Engaged	in	management		and administration	6	7
Total						66

Employees		IContinued)
Employment costs	2023	2022
	E	E
Wages and salaries	1,171,856	1,219,186
Social security costs	81,953	96,981
Other pension costs	20,690	21,927
	1,274,499	1,338,Q94

intangible fi	xed assets
			Nfebsite
Cost
At 1April 2022
Additions —separately		acquired	3,192
At 31March	2023		3,192
Amortisation	and impairment
At 1April 2022
Amortisation	charged	for the year	89
At 31March	2023		89
Carrying amount
At 31March	2023		3,103
At 31March	2Q22

Tangible fixed assets
		Leasehold land	Leasehold	Plant and	Fixtures and	Computers	Motor vehicles	Total
		and buildings	improvements	equipment	fittings
		f		f		f	f
Cost
At 1April 2022		240,090	238,520	17,106	8,163	19,189	15,918	538,986
Additions			113,380	13,767	4,716	9,451	2,528	143,842
Disposals							(700)	(700)
At 31March 2023		240,090	351,900	30,873	12,879	28,640	17,746	682,128
Depreciation and impairment
At 1April 2022		2,401	31,178	10,746	2,590	10,726	4,999	62,640
Depreciation charged	in the year	9,604	25,131	3,550	1,603	5,593	2,713	48,194
At 31March 2023		12,005	56,309	14,296	4,193	16,319	7,712	110,834
Carrying amount
At 31March 2023		228,085	295,591	16,577	8,686	12,321	10,034	571,294
At 31March 2022		237,689	207,342	6,360	5,572	8,463	10,919	476,345

Cost or valuation
At 1April 2022 83I March 2023
Carrying amount
At 31March 2023
At 31March 2022

					2023	2022
	Other investments		comprise:	Notes	f	f
	investments	in subsidiaries
16	Stocks
					2023	2022
					f	6
	Work in progress					46,292
	Finished goods and		goods for resale		'1,125
					1,125	46,292

17	Debtors
				2023	2022
	Amounts falling due within one year:			f	f
	Trade debtors			53,588	97,592
	Other debtors			3,431	6,811
	Prepayments	and accrued income		29,604	18,496
				86,623	122,899
18	Loans and overdrafts
				2023	2022
				f	f
	Bank loans			158,205	161,387
	Otherloans			123,748	134,534
				281,953	295,921
	Payable within		one year	13,797	14,272
	Payable after	one year		268,156	281,649

Interest is charged at	Interest is charged at	3% abov	e base rate. The loa	n is secured by a fixed ch	arge over the property at Firs La	arge over the property at Firs La	ne, Leigh.
The Big Issue Access payment off86,000.		loan of Interest	f142,000, repayable is fixed at 7%.The	by monthly instalments loan terms stipulate that	concluding on April 2026 with the loan must be used for the		a lump sum renovation of
the warehouse and	working capital.
Creditors: amounts	falling due within one year
						2023	2022
					Notes	f	f
Bank loans						2,256	3,550
Other loans						11,541	10,722
Other taxation and	social security					19,781	19,402
Deferred income						89,161	13,842
Trade creditors						41,426	101,959
Other creditors						1,012	2,300
Accruals and deferred		income				47,248	51,818
						212,425	203,593

20	Creditors:	amounts	falling due after more than	falling due after more than	falling due after more than	one	year
													2023	2022
									Notes				F	f
	Bank loans								18			155,949		157,837
	Other borrowings											112,207		123,812
												268,156		281,649
21	Restricted	funds
	The income funds		ofthe charity	include	restricted		funds comprising		the following		unexpended		balances	of donations
	and grants	held on	trust for specific purposes:
				Movement		in funds				Movement		in funds
			Balance at	Incoming			Resources	Balance at		Incoming			Resources	Balance at
			1April 2021	resources			expended	1April 2022		resources			expended	31March 2023
			f						f				f	f
	Food
	Community
	(formerly	food-
	bank)		108,172	144,635			(229,611)		23,196	120,841			(144,037)
	Afghan Relief
	fund				5,000				5,QOQ				(3,536)	1,464
	Canal and
	River Trust				4,060				4,060				(4,060)
	Lottery
	Training Fund			1Q,QQQ			(2,440)		7,560				(6,495)	1,065
	Levelling	Up
	Housing R.
	Communities										64,477		(64,477)
	Wildlife
	Garden Grant										1,168		(969)	199
	B8Q
	Neighbourly
	Foundation										5,000			5,000
	Manchester
	Real Change												(430)
	Other
	restricted
	funds										296		(296)
			108,172	163,695			(232,051)		39,816		192,297		(224,300)	7,813

22	Analysis of net assets	Analysis of net assets	between	funds
			Unrestricted				Restricted				Total	Unrestricted		Restncted		Total
					funds			funds					funds	fu nels
					2023			2023			2023		2022	2022		2022
									f					f		f
	Fund balances at	31
	March 2023 are
	represented by:
	Intangible fixed assets				3,103						3,103
	Tangible assets			571,294						571,294			476,345		476,345
	!nvestments					1					1		1			1
	Current assets/(liabilities)			136,865				7,813		144,678			197,697	39,816	237,513
	Long term liabilities			(268,156)						{268,156)			(281,649)		(281,649)
				443,107				7,813		450,920			392,394	39,816	432,210
23	Operating lease	commitments
	The charity operates from a number of leased						premises.
	At the reporting	end	date the	charity	had	outstanding			commitments		for future		minimum	lease payments	under	non-
	cancellable operating		leases on properties			rented		by the	charity,	which fall due as follows:
														2023		2022
														f		f
	Within one year													48,333		34,500
	Between two and five		years											52,500		31,425
														100,833		65,925

Cash generated from operations			2023	2022
			E	f
Surplus for the year			18,710	5,166
Adjustments for:
Loss/(gain) on disposal oftangible fixed		assets	450	(4,321)
Depreciation and impairment of	tangible	fixed assets	48,194	19,574
Amortisation of intangible fixed	assets		88
Movements in working capital:
Decrease/(increase) in stocks			45,167	(6,854)
Decrease in debtors			36,276	76,539
(Decrease) in creditors			(66,012)	(5,084)
Increase/(decrease) in deferred	income		75,319	(130,874)
Cash generated from/(absorbed	by) operations		158,192	(45,854)