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: - examine the accounts under Section 145 of the 2011 Act; - follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and - state whether particular matters have come to my attention ## **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: - (1) which gives me reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with Sections 386 and 387 of the Companies Act 2006; and - to prepare accounts which accord with the accounting records, comply with the requirements of Sections 395 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 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: - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of he Companies Act 2006 (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