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2024-07-31-accounts

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 2024

for

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Contents Year ending 31 July 2024

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 2024

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 2024. 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

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|||| |---|---|---| |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 Page| |Carl Sinnott| |Claire Davies| |Kira Jessica Richards appointed (19 February 2024)| |Andrew Philip Stalker appointed (19 February 2024)|

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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 2024

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
345,448
2023:
Resulting in a surplus for the year of
17,687 (Surplus)
2023:		 277,677
(26,180)

The surplus relates to a small grant of £7,500 being received and the revenue generated from trampolining and gym clubs. During the year, income from charitable activities increased by £65,357, this has been offset by the minor increase in wages and salaries of £15,254 and sub-contractor payments increase of £14,580. 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, however this is expected to reduce to three months in the coming month.. 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.

16 May 2025 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 2024

I report on the accounts for the year ended 31 July 2024, 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:

(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

MAR Kilshaw Limited 99 Stanley Road 16 May 2025 Bootle Liverpool L20 7DA

Page 3

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Statement of financial activities

For the year ending 31 July 2024

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Unrestricted Restricted TOTAL FUNDS
funds funds 2024 2023
Note £ £ £ £
INCOME
a. Income from charitable activities 2a 329,727 0 329,727 264,370
b. Voluntary income: 2b 7,500 0 7,500 0
c. Income from charitable & ancillary 2c 8,221 0 8,221 10,969
trading 0 0 0 0
d. Income from investments: 2d 0 0 0 0
e. Income from sales of fixed assets 2e 0 0 0 2,339
TOTAL INCOME 345,448 0 345,448 277,677
EXPENDITURE
a. Delivery of Charitable Activities 3a 274,935 0 274,935 241,659
b. Marketing and publicity 3b 0 0 0 0
c. Premises costs 3c 37,929 0 37,929 47,428
d. Administration 3d 12,062 0 12,062 12,985
e. Costs of fundraising and trading 3e 0 0 0 0
f. Governance Costs 3f 2,836 0 2,836 1,785
TOTAL EXPENDITURE 327,761 0 327,761 303,858
NET INCOMING / OUTGIONG RESOURCES 17,687 0 17,687 (26,180)
BALANCE BROUGHT FORWARD AT 1st AUGUST 2023 13,596 0 13,596 39,776
BALANCE CARRIED FORWARD AT 31 JULY 2024 31,283 0 31,283 13,596
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Page 4

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Balance sheet

As at 31 July 2024

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||||| |---|---|---|---| |Note|2024|2023| |£|£| |FIXED ASSETS| |Tangible fixed assets|5|19,015|13,740| |CURRENT ASSETS| |Debtors|7|0|0| |Cash at bank & in hand|15,724|6,473| |15,724|6,473| |LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR|8|3,456|6,617| |NET CURRENT ASSETS|12,268|(144)| |TOTAL ASSETS LESS CURRENT LIABILITIES|31,283|13,596| |NET ASSETS|31,283|13,596| |FUNDS| |Unrestricted|31,283|13,596| |Restricted|0|0| |31,283|13,596|

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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

16 May 2025

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

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Notes to the accounts

For the year ending 31 July 2024

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:

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||| |---|---| |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|

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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 2024

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
2024
2023
£
£
£
£
319,782
0
319,782
248,591
561
0
561
5,018
9,384
0
9,384
10,761
329,727
0
329,727
264,370
7,500
0
7,500
0
0
0
0
0
0
0
0
0
7,500
0
7,500
0
1,188
0
1,188
1,236
7,033
0
7,033
9,733
8,221
0
8,221
10,969
0
0
0
0
0
0
0
2,339
345,448
0
345,448
277,677

Page 7

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Notes to the accounts

For the year ending 31 July 2024

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
2024
2023
£
£
£
£
220,566
0
220,566
205,312
29,693
0
29,693
15,113
20,522
0
20,522
11,572
4,155
0
4,155
9,662
274,935
0
274,935
241,659
0
0
0
0
0
0
0
0
0
0
0
2,270
31,795
0
31,795
36,206
6,133
0
6,133
8,953
37,929
0
37,929
47,428
2,611
0
2,611
1,646
510
0
510
672
8,702
0
8,702
7,918
240
0
240
2,749
12,062
0
12,062
12,985
0
0
0
0
2,836
0
2,836
1,785
327,761
0
327,761
303,858
2024
2023
£
£
207,050
198,591
9,896
3,657
3,620
3,064
220,566
205,312

Page 8

BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE

Notes to the accounts

For the year ending 31 July 2024

5. Fixed Assets

5. Fixed Assets
Tangible fixed assets: Frames &
Gym
Belts
Apparatus
Mats
£
£
£		 Beds
£		 Office Eqpmt,
Furniture &
Fittings
Total
£
£
Gross book value at 1st August 2023
additions during year
disposals		 10,830
78,087
51,937
1,500
7,480
0
0
0
0		 30,254
450
0		 15,564
186,672
0
9,430
0
0
Gross book value at 31 July 2024
Depreciation at 1st August 2023
charge for the year
disposals		 12,330
85,567
51,937
8,664
70,656
51,547
616
2,136
30
0
0
0		 30,704
26,694
1,277
0		 15,564
196,102
15,371
172,932
96
4,155
0
0
Depreciation at 31 July 2024
Net book value at 31 July 2024		 9,281
72,792
51,577
3,049
12,774
360		 27,970
2,734		 15,467
177,087
97
19,015
Net book value at 31 July 2023 2,166
7,430
390		 3,561 193
13,740
6. Analysis of Net Assets by Fund Unrestricted
funds
£		 Restricted
TOTAL
funds
2024
£
£
Fixed Assets
Current Assets
Current Liabilities		 19,015
15,724
(3,456)		 0
19,015
0
15,724
0
(3,456)
Fund Balance 31,283 0
31,283
7. Debtors 2024
2023
£
£
Other debtors
Prepayments		 0
0
0
0
0
0
8. Liabilities 2024
2023
£
£
Amounts falling due within one year:
Accruals
Creditors for goods & services		 900
1,800
2,556
4,817
3,456
6,617

Page 9

Issuer

MAR Kilshaw Limited

Document generated Fri, 16th May 2025 10:07:54 BST

Document fingerprint ee16a7664d2eccec8dd282f5def3a6f2

Parties involved with this document

Document processed

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Fri, 16th May 2025 10:09:04 BST Fri, 16th May 2025 10:30:21 BST

Claire Riley - Signer (e3583e13ca819b5cd924cbfa1aade419) Claire Davies - Signer (adf982260e598256dc91159943287a6c)

Audit history log

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