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 2023
for
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Contents Year ending 31 July 2023
| 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 |
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Report of the Trustees
Year ending 31 July 2023
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 2023. 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: Sarah Madge Dr Catherine Carl Sinnott Claire Davies Kira Jessica Richards appointed 19 February 2024 Andrew Philip Stalker appointed 19 February 2024
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
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Report of the Trustees For the year ending 31 July 2023
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.
During the year, the premised managed by Birkenhead Community Development Committee have been shared between Birkenhead Trampoline Club and Wirral Gymnastics Club, resulting in a large increase in the usage of the facilities. The directors continue to be optimistic that there are synergies from the increased utilisation of the facilities and the sharing of overhead costs, however these have been diminished by the prevailing economic conditions and increase in costs, in particular utility costs and wages.
The aims of the charity have been furthered however by the sharing of the facilities, ensuring that there are more opportunities to promote healthy recreation for a wide range of Wirral residents.
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 | 277,677 | 2022: | 143,790 |
| Resulting in a surplus for the year of | (26,180) (Deficit) | 2022: | (38,596) |
The deficit relates to a continued decrease in grant funding for the year compared to historic levels. During the year, income from charitable activities increased by £127,857 but this has been offset by the increase in wages and salaries of £118,235 and sub-contractor payments increase of £14,066. The directors are continuing to implement cost control measures to ensure the continued provision of facilities for a wide range of participants in sports and recreation.
Reserves: the trustees have adopted a policy that reserves should be equivalent to six months expenditure. The level of reserves is currently lower than this level due to economic pressures, however the aim of the charity is to re-build reserves as possible. (Gor 30 May 2024 Claire Davies Director and Trustee Date
Page 2
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Independent Examiner's Report to the Trustees of Birkenhead Community Development Committee
For the year ending 31 July 2023
I report on the accounts for the year ended 31 July 2023, 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 Limted
MAR Kilshaw Limited 99 Stanley Road Bootle 30 May 2024 Liverpool L20 7DA
Page 3
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Statement of financial activities
For the year ending 31 July 2023
| 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 2022 BALANCE CARRIED FORWARD AT 31 JULY 2023 e. Costs of fundraising and trading c. Income from charitable & ancillary trading a. Income from charitable activities |
Unrestricted Restricted TOTAL FUNDS funds funds 2023 2022 £ £ £ £ |
|---|---|
| 264,370 0 264,370 136,513 0 0 0 0 10,969 0 10,969 3,177 0 0 0 0 2,339 0 2,339 4,100 0 0 0 0 |
|
| 277,677 0 277,677 143,790 |
|
| 241,659 0 241,659 128,834 0 0 0 0 47,428 0 47,428 40,382 12,985 0 12,985 11,216 0 0 0 4 1,785 0 1,785 1,950 |
|
| 303,858 0 303,858 182,386 |
|
| (26,180) 0 (26,180) (38,596) 39,776 0 39,776 78,372 13,596 0 13,596 39,776 |
Page 4
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Balance sheet
As at 31 July 2023
| Note | 2023 | 2022 | |
|---|---|---|---|
| £ | £ | ||
| FIXED ASSETS | |||
| Tangible fixed assets | 5 | 13,740 | 21,998 |
| CURRENT ASSETS | |||
| Debtors | 7 | 0 | 6,459 |
| Cash at bank & in hand | 6,473 | 22,502 | |
| 6,473 | 28,961 | ||
| LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR | 8 | 6,617 | 11,183 |
| NET CURRENT ASSETS | (144) | 17,778 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 13,596 | 39,776 | |
| NET ASSETS | 13,596 | 39,776 | |
| FUNDS | |||
| Unrestricted | 13,596 | 39,776 | |
| Restricted | 0 | 0 | |
| 13,596 | 39,776 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 July 2023 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.
30 May 2024
These financial statements were approved by the Board of Trustees on
and were signed on its behalf by: Claire Davies (Gor
The notes form part of these financial statements.
Page 5
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Notes to the accounts
For the year ending 31 July 2023
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 7% 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
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Notes to the accounts
For the year ending 31 July 2023
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 2023 2022 £ £ £ £ |
|---|---|
| 248,591 0 248,591 128,255 5,018 0 5,018 334 10,761 0 10,761 7,924 |
|
| 264,370 0 264,370 136,513 0 0 0 0 0 0 0 0 0 0 0 0 |
|
| 0 0 0 0 1,236 0 1,236 1,017 9,733 0 9,733 2,160 |
|
| 10,969 0 10,969 3,177 0 0 0 0 2,339 0 2,339 4,100 |
|
| 277,677 0 277,677 143,790 |
Page 7
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Notes to the accounts
For the year ending 31 July 2023
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 2023 2022 £ £ £ £ |
|
| 205,312 0 205,312 87,077 15,113 0 15,113 1,047 11,572 0 11,572 25,863 9,662 0 9,662 14,847 |
||
| 241,659 0 241,659 128,834 0 0 0 0 0 0 0 0 2,270 0 2,270 1,960 36,206 0 36,206 31,835 8,953 0 8,953 6,587 |
||
| 47,428 0 47,428 40,382 1,646 0 1,646 1,036 672 0 672 355 7,918 0 7,918 7,138 2,749 0 2,749 2,687 |
||
| 12,985 0 12,985 11,216 0 0 0 4 1,785 0 1,785 1,950 |
||
| 303,858 0 303,858 182,386 |
||
| 2023 2022 £ £ |
||
| 198,591 87,077 3,657 0 3,064 0 |
||
| 205,312 87,077 |
Page 8
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Notes to the accounts
For the year ending 31 July 2023
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 2022 10,830 80,926 53,530 30,254 15,564 191,104 additions during year 0 2,465 0 0 0 2,465 disposals 0 (5,304) (1,593) 0 0 (6,897) Gross book value at 31 July 2023 10,830 78,087 51,937 30,254 15,564 186,672 Depreciation at 1st August 2022 8,123 67,091 53,110 25,507 15,275 169,106 charge for the year 541 7,809 30 1,187 96 9,662 disposals 0 (4,243) (1,593) 0 0 (5,836) Depreciation at 31 July 2023 8,664 70,656 51,547 26,694 15,371 172,932 Net book value at 31 July 2023 2,166 7,430 390 3,561 193 13,740 Net book value at 31 July 2022 2,707 13,835 420 4,747 289 21,998 6. Analysis of Net Assets by Fund Unrestricted Restricted TOTAL funds funds 2023 £ £ £ Fixed Assets 13,740 0 13,740 Current Assets 6,473 0 6,473 Current Liabilities (6,617) 0 (6,617) Fund Balance 13,596 0 13,596 7. Debtors 2023 2022 £ £ Other debtors 0 0 Prepayments 0 6,459 0 6,459 8. Liabilities 2023 2022 £ £ Amounts falling due within one year: Accruals 1,800 6,800 Creditors for goods & services 4,817 4,383 6,617 11,183 |
Office Eqpmt, Frames & Gym Furniture & Belts Apparatus Mats Beds Fittings Total £ £ £ £ £ £ |
||
| 10,830 80,926 53,530 30,254 15,564 191,104 0 2,465 0 0 0 2,465 0 (5,304) (1,593) 0 0 (6,897) |
|||
| 10,830 78,087 51,937 30,254 15,564 186,672 8,123 67,091 53,110 25,507 15,275 169,106 541 7,809 30 1,187 96 9,662 0 (4,243) (1,593) 0 0 (5,836) |
|||
| 8,664 70,656 51,547 26,694 15,371 172,932 2,166 7,430 390 3,561 193 13,740 |
|||
| 2,707 13,835 420 |
4,747 289 21,998 |
||
| Unrestricted Restricted TOTAL funds funds 2023 £ £ £ |
|||
| 13,740 0 13,740 6,473 0 6,473 (6,617) 0 (6,617) |
|||
| 13,596 0 13,596 |
|||
| 2023 2022 £ £ |
|||
| 0 0 0 6,459 |
|||
| 0 6,459 |
|||
| 2023 2022 £ £ |
|||
| 1,800 6,800 4,817 4,383 |
|||
| 6,617 11,183 |
Page 9
Issuer
MAR Kilshaw Limited
Document generated Thu, 30th May 2024 11:21:14 UTC Document fingerprint 81cac5dd7f915e7df8d6796f52c625fe
Parties involved with this document
Document processed
Party + Fingerprint
Thu, 30th May 2024 11:22:37 UTC Thu, 30th May 2024 11:23:28 UTC
Claire Riley - Signer (124653c850c0e9424242d0462f0e5256) Claire Davies - Signer (90f2971922201466a54820450999af8e)
Audit history log
Date
Action
Thu, 30th May 2024 11:21:14 UTC Thu, 30th May 2024 11:21:16 UTC Thu, 30th May 2024 11:21:16 UTC Thu, 30th May 2024 11:21:16 UTC Thu, 30th May 2024 11:21:16 UTC Thu, 30th May 2024 11:21:16 UTC
Thu, 30th May 2024 11:21:16 UTC Thu, 30th May 2024 11:21:24 UTC Thu, 30th May 2024 11:22:13 UTC Thu, 30th May 2024 11:22:37 UTC Thu, 30th May 2024 11:22:37 UTC Thu, 30th May 2024 11:22:38 UTC Thu, 30th May 2024 11:22:38 UTC Thu, 30th May 2024 11:23:11 UTC Thu, 30th May 2024 11:23:28 UTC Thu, 30th May 2024 11:23:29 UTC Thu, 30th May 2024 11:23:29 UTC
Envelope generated with fingerprint d4ef8afeb55890785b6101f6431c51a335.176.231.177 Document generated with fingerprint 81cac5dd7f915e7df8d6796f52c625fe.13.42.50.212 Envelope generated.13.42.50.212 Claire Riley has been assigned to this envelope.13.42.50.212 Claire Davies has been assigned to this envelope.13.42.50.212 Envelope has been set to automatically remind the active signer every 1 day(s).13.42.50.212 Sent the envelope to Claire Riley for signing.13.42.50.212 Document emailed to party email13.40.105.131 Claire Riley viewed the envelope62.31.110.138 Claire Riley signed the envelope62.31.110.138 Sent the envelope to Claire Davies for signing62.31.110.138 Document emailed to party email13.40.112.75 Claire Riley viewed the envelope62.31.110.138 Claire Davies viewed the envelope2.220.28.83 Claire Davies signed the envelope2.220.28.83 This envelope has been signed by all parties2.220.28.83 Claire Davies viewed the envelope2.220.28.83