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2022-07-31-accounts

E-Sign ID: 116fcdbb-7ee4-4dfa-ae45-a6a239f5b3b3

REGISTERED COMPANY NUMBER: 07543095 (England and Wales)

REGISTERED CHARITY NUMBER: 1156333

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 July 2022

for

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

E-Sign ID: 116fcdbb-7ee4-4dfa-ae45-a6a239f5b3b3

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Contents Year ending 31 July 2022

Pages
Report of the trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Accounts 6 to 9

E-Sign ID: 116fcdbb-7ee4-4dfa-ae45-a6a239f5b3b3

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Report of the Trustees

Year ending 31 July 2022

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2022. The trustees have adopted the provisions of the Statement of Recommended Practice - Accounting and Reporting by Charities (the SORP) applicable to charities preparing their accounts in accordance with Section IA of Financial Reporting Standard I02, the Financial Reporting Standard applicable in the UK.

Reference and Administrative Details

Registered company number: 07543095
Registered charity number: 1156333
Registered office: Drill Sports Centre
Grange Road West
Wirral, Merseyside
CH43 4XE
Trustees: Andrew McGinn resigned 24 June 2022
Simon Frost resigned 30 June 2022
Jennifer McCrindle resigned 2 April 2022
Sarah Madge appointed 2 May 2022
Dr Catherine Page appointed 24 June 2022
Carl Sinnott appointed 24 June 2022
Claire Davies appointed 24 June 2022

Independent Examiner:

MAR Kilshaw Limited, 99 Stanley Road Bootle L20 7DA

Structure, Governance and Management

Governing documents: the charity is a company limited by guarantee, registered number 07543095, and is registered with the Charity Commission, registration number 1156333. It is governed by its Memorandum and Articles of Association. The company was registered in February 2011 and was registered as a charity in March 2014.

Organisation and management: the governing documents set out the procedure by which trustees (who are also directors of the company) are appointed. The trustees are responsible for the management and operation of the charity, including risk management and safety matters. The trustees delegate the day to day running of the charity to the charity's staff.

Objectives and activities: the objectives of the charity are (1) To promote participation in healthy recreation by providing or assisting in the provision of facilities for the playing of sports capable of promoting health; (2) To provide and assist in providing activities and facilities for other recreation or leisure time occupation of such persons who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances or for the public at large in the interest of social welfare and with the object of improving their condition of life. These objects are primarily for the benefit of residents of, and visitors to, the Wirral area.

The charity operates facilities for participation in a number of sports and also provides coaching to improve skill levels. The facilities are open to everyone.

Page 1

E-Sign ID: 116fcdbb-7ee4-4dfa-ae45-a6a239f5b3b3

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Report of the Trustees For the year ending 31 July 2022

Achievement and Performance

The charity continued to provide sporting facilities and coaching to local residents and others who wish to participate; the facilities are open to all. The number of people participating in activities each week has increased over the past year and in some areas we continue to operate at near capacity. The partnership with Autism Together continues to provide sessions for their members - these sessions are therapeutic as well as enjoyable for those participating. We have again made some small additions to our facilities during the year so that we are better able to meet the needs of all users, whatever their skill level.

Post year end, the premises managed by Birkenhead Community Development Committee have been shared with Wirral Gymnastics Club. The directors are optimistic that there are many benefits to BCDC from the facilities and running costs being shared with a highly established and successful local club which will further the aims of the charity in offering more classes and a greater range of activities to ensure healthy recreation in sport and leisure is promoted to all.

Risk Management

The trustees continue to identify and consider the major risks to which the charity is exposed. This involves identifying the types of risk the charity faces, prioritising them in terms of potential impact and likelihood of occurrence and identifying means of reducing the risks. The charity's system of internal control is designed to provide reasonable but not absolute assurance against material misstatement or loss. The trustees are satisfied that the systems in place minimise their exposure to the major risks.

Financial Review

Results for the year:
The total income for the year was
Resulting in a surplus for the year of		 £
£
143,790
2021:
143,982
(38,596) (Deficit)
2021:
15,616		 £

The deficit relates to a decrease in grant funding for the year which was not fully offset by the increase in activity levels during the year following the imposed closures owing to the response to Covid-19.

Reserves: the trustees have adopted a policy that reserves should be equivalent to six months expenditure.

C Davies 18/05/2023 07:28:58 Claire Davies

C Davies
18/05/2023 07:28:58
Claire Davies
Claire Davies
Director and Trustee Date 18/05/2023

Page 2

E-Sign ID: 116fcdbb-7ee4-4dfa-ae45-a6a239f5b3b3

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Independent Examiner's Report to the Trustees of Birkenhead Community Development Committee

For the year ending 31 July 2022

I report on the accounts for the year ended 31 July 2022, set out on pages 4 to 9

Respective Responsibilities of trustees and Examiner

The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's 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 required.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of the Independent Examiner's 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 in the statements below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

MAR Kilshaw Limited 99 Stanley Road Bootle Liverpool L20 7DA

M K Limited 16/05/2023 16:36:19 MAR Kilshaw Limited

Page 3

E-Sign ID: 116fcdbb-7ee4-4dfa-ae45-a6a239f5b3b3

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Statement of financial activities

For the year ending 31 July 2022

Note
INCOME
2a
b. Voluntary income:
2b
2c
d. Income from investments:
2d
e. Income from sales of fixed assets
2e
TOTAL INCOME
EXPENDITURE
a. Delivery of Charitable Activities
3a
b. Marketing and publicity
3b
c. Premises costs
3c
d. Administration
3d
3e
f. Governance Costs
3f
TOTAL EXPENDITURE
NET INCOMING / OUTGIONG RESOURCES
BALANCE BROUGHT FORWARD AT 1st AUGUST 2021
BALANCE CARRIED FORWARD AT 31 JULY 2022
c. Income from charitable & ancillary
trading
a. Income from charitable activities
e. Costs of fundraising and trading		 Unrestricted
Restricted
TOTAL FUNDS
funds
funds
2022
2021
£
£
£
£
136,513
0
136,513
77,309
0
0
0
63,991
3,177
0
3,177
2,682
0
0
0
0
4,100
0
4,100
0
0
0
0
0
143,790
0
143,790
143,982
128,834
0
128,834
105,813
0
0
0
234
40,382
0
40,382
12,171
11,216
0
11,216
9,026
4
0
4
276
1,950
0
1,950
846
182,386
0
182,386
128,366
(38,596)
0
(38,596)
15,616
78,372
0
78,372
62,756
39,776
0
39,776
78,372

Page 4

E-Sign ID: 116fcdbb-7ee4-4dfa-ae45-a6a239f5b3b3

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Balance sheet

As at 31 July 2022

Note
FIXED ASSETS
Tangible fixed assets
5
CURRENT ASSETS
Debtors
7
Cash at bank & in hand
LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
Unrestricted
Restricted		 2022
£
21,998
6,459
22,502
28,961
11,183
17,778
39,776
39,776
39,776
0
39,776		 2021
£
25,096
5,972
56,896
62,868
9,592
53,276
78,372
78,372
78,372
0
78,372

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2022.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 July 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibility for:

(b) preparing financial statements which give a true and fair view of the state of affairs as at the end of each financial year and of its surplus or deficit for each financial year in accordance with Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as they are applicable to the charitable company.

These financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland, the Charities Act 2011 and the Companies Act 2006. C Davies

C Davies 18/05/2023 07:28:58 Claire Davies

These financial statements were approved by the Board of Trustees on and were signed on its behalf by:

Claire Davies

The notes form part of these financial statements.

Page 5

E-Sign ID: 116fcdbb-7ee4-4dfa-ae45-a6a239f5b3b3

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Notes to the accounts

For the year ending 31 July 2022

1. Accounting Policies

Basis of preparation of financial statements: The financial statements of the Charity are prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities (the SORP) applicable to charities preparing their accounts in accordance with Section IA of Financial Reporting Standard I02, the Financial Reporting Standard applicable in the UK and the Republic of Ireland, the Charities Act 2011 and the Companies Act 2006. The accounts are prepared under the historical cost convention.

Income: All income included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of gifts, donations and grants and is included in the Statement of Financial Activities when received. Grants where entitlement is conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant. Subject to this limitation, all grants are recognised when receivable.

Donated goods, services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers is not included.

Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.

Income from investments is included in the year in which it is receivable.

Expenditure: expenditure is accounted for on an accruals basis as a liability is incurred. The following

specific policies are applied to expenditure:

Where any VAT is incurred and cannot be fully recovered, that VAT is reported as part of the expenditure to which it relates. Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be directly attributed to such an activity and those of an indirect nature necessary to support them. Governance costs are those which are incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Tangible fixed assets: depreciation is provided at the following rates in order to write each asset off over its estimated useful life: Sports Equipment - Mats over 7 years straight line Sports Equipment - Frames and Belts 5% straight line Sports Equipment - Apparatus 10% straight Line Sports Equipment - Beds 20% straight line Office Equipment 25% straight line Furniture and Fixtures 20% straight line

Taxation: the charity is exempt from Corporation Tax on its charitable activities.

Fund Accounting: funds are accounted for in line with the following principles:

Unrestricted funds can be used at the discretion of the trustees for any of the charity's charitable objects.

Restricted funds can be used only for particular restricted purposes within the objects of the charity, Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Page 6

E-Sign ID: 116fcdbb-7ee4-4dfa-ae45-a6a239f5b3b3

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Notes to the accounts

For the year ending 31 July 2022

2. Income

a. Income from charitable activities
Fees from members
Membership income
Other operational income
b. Voluntary income:
Grants
Fund raising
Donations
c. Income from charitable & ancillary trading
Café income
Space rental
d. Income from investments:
Interest receivable
e. Income from sales of fixed assets
Surplus on sale of assets
TOTAL INCOME		 Unrestricted
Restricted
TOTAL FUNDS
funds
funds
2022
2021
£
£
£
£
128,255
0
128,255
75,037
334
0
334
127
7,924
0
7,924
2,145
136,513
0
136,513
77,309
0
0
0
63,971
0
0
0
20
0
0
0
0
0
0
0
63,991
1,017
0
1,017
352
2,160
0
2,160
2,330
3,177
0
3,177
2,682
0
0
0
0
4,100
0
4,100
0
143,790
0
143,790
143,982

Page 7

E-Sign ID: 116fcdbb-7ee4-4dfa-ae45-a6a239f5b3b3

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Notes to the accounts

For the year ending 31 July 2022

3. Expenditure

3. Expenditure
a. Delivery of Charitable Activities
Wages and salaries
Sub-contractor payments
Purchased goods and services
Depreciation of fixed assets
b. Marketing and publicity
c. Premises costs
Rent & rates
Building Repairs and maintenance
Heat, light & power
Other building costs
d. Administration
Printing, stationery & telephone
IT costs
Insurance
Other administrative expenses
e. Costs of fundraising and trading
f. Governance Costs
TOTAL EXPENDITURE
4. Staff Costs
Wages & salaries
Social Security costs
Pension costs		 Unrestricted
Restricted
TOTAL FUNDS
funds
funds
2022
2021
£
£
£
£
87,077
0
87,077
78,672
1,047
0
1,047
0
25,863
0
25,863
8,049
14,847
0
14,847
19,092
128,834
0
128,834
105,813
0
0
0
234
0
0
0
1,457
1,960
0
1,960
0
31,835
0
31,835
6,896
6,587
0
6,587
3,818
40,382
0
40,382
12,171
1,036
0
1,036
1,781
355
0
355
0
7,138
0
7,138
6,959
2,687
0
2,687
286
11,216
0
11,216
9,026
4
0
4
276
1,950
0
1,950
846
182,386
0
182,386
128,366
2022
2021
£
£
87,077
75,396
0
1,128
0
2,148
87,077
78,672

Page 8

E-Sign ID: 116fcdbb-7ee4-4dfa-ae45-a6a239f5b3b3

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Notes to the accounts

For the year ending 31 July 2022

5. Fixed Assets

5. Fixed Assets
Tangible fixed assets:
Office Eqpmt,
Frames &
Gym
Furniture &
Belts
Apparatus
Mats
Beds
Fittings
Total
£
£
£
£
£
£
Gross book value at 1st August 2021
10,830
75,112
53,530
24,322
15,564
179,358
additions during year
0
5,814
0
5,932
0
11,746
disposals
0
0
0
0
0
0
Gross book value at 31 July 2022
10,830
80,926
53,530
30,254
15,564
191,104
Depreciation at 1st August 2021
7,582
58,589
48,589
24,322
15,180
154,262
charge for the year
541
8,502
4,521
1,185
95
14,844
disposals
0
0
0
0
0
0
Depreciation at 31 July 2022
8,123
67,091
53,110
25,507
15,275
169,106
Net book value at 31 July 2022
2,707
13,835
420
4,747
289
21,998
Net book value at 31 July 2021
3,248
16,523
4,941
0
384
25,096
6. Analysis of Net Assets by Fund
Unrestricted
Restricted
TOTAL
funds
funds
2022
£
£
£
Fixed Assets
21,998
0
21,998
Current Assets
28,961
0
28,961
Current Liabilities
(11,183)
0
(11,183)
Fund Balance
39,776
0
39,776
7. Debtors
2022
2021
£
£
Other debtors
0
0
Prepayments
6,459
5,972
6,459
5,972
8. Liabilities
2022
2021
£
£
Amounts falling due within one year:
Accruals
6,800
5,750
Creditors for goods & services
4,383
3,842
11,183
9,592		 Office Eqpmt,
Frames &
Gym
Furniture &
Belts
Apparatus
Mats
Beds
Fittings
Total
£
£
£
£
£
£
10,830
75,112
53,530
24,322
15,564
179,358
0
5,814
0
5,932
0
11,746
0
0
0
0
0
0
10,830
80,926
53,530
30,254
15,564
191,104
7,582
58,589
48,589
24,322
15,180
154,262
541
8,502
4,521
1,185
95
14,844
0
0
0
0
0
0
8,123
67,091
53,110
25,507
15,275
169,106
2,707
13,835
420
4,747
289
21,998
3,248
16,523
4,941
0
384
25,096
Unrestricted
Restricted
TOTAL
funds
funds
2022
£
£
£
21,998
0
21,998
28,961
0
28,961
(11,183)
0
(11,183)
39,776
0
39,776
2022
2021
£
£
0
0
6,459
5,972
6,459
5,972
2022
2021
£
£
6,800
5,750
4,383
3,842
11,183
9,592

Page 9