OpenCharities

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

2021-09-30-accounts

Page
Report ofthe Trustees 1-5
independent Examiner's Report
Statement of Financial Activities
Balance Sheet
bootes 9- 18

Maureen
Askew
David Bsmtl
Elizabegi Berridgs
Ann Boocodi
Rob Boocock
Peter Carroll
BobGlozier
Helen Hodkinson
Martyn Pashlsy
Darren Shslton
Andrew
Taylor
Chris Whitaker-Webb
Steven Wilcock

Unnmtrlcted Restricted Endowment Prior reer
Note funds Income funds funds Total tunds funds
Income
Donations
and legacies
21,871 25,041 46,912 130,404
Charitable
adivities
9,260 9,260 9,260
Other trading activiass 20,603 20,603 20,603
Other ihocming
reaourCes
935 935 935
0
Toad 52669 25 041 0 Tl 71D 161202
Expenditure
Erasing funds 3,254 696 3,980 6,627
Gharaable
acbvfues
62,305 26,143 9D,448 271,209
Other expenses 2,336 2,338
Oeprecieton 18,354 18,354 2D,831
VAT mlmbursement
to TFCS
3,501 3,501
Loss on disposal ofassels 0 3,D32
89780 28 839 0 118619 301699
Nst inaxnsl(expenditure) -37,111 -3,798 -40,909 54,633
Transfers between funds 21,D45 -21,045
Other recognised
gainsl(losses):
Het movement
ln funds
-16,066 -24 843 0 M,909 54 833
Reconciliation
offunds:
Total funds brought forward 259,650 29,943 0 269,593
Net movement
this year
-16,066 -24,543 M,909
Total lund's canfed fcrwanl 243 584 5,100 0 24S6S4

Unrssulcsul Restricted Erldowrttttrtt
FSIEDASSETS funch Income funds funds Tost this Veer Total last Teer
Tangible assets 278,446 276,448 294,8D2
Total axed sssels 278448 0 0 278448 294802
CURRENT ASSETS
Stocks 550 580 S35
Debtom 33,334 51,182
Cash at bank and in hand 11,014 8,100 18,114 26,499
Total current assets 44898 5 100 0 49998 7S516
CREDITORS
Amounts
falling due whhin cne Tsar
5,783 5,783 11,728
Nst Corri!ra Assets 39135 5 100 0 44235 66 790
TOTAL ASSETSLESSCURRENT LIABILITIES 3156es s,foe o 320,883 381,592
FUNDS OFTHE CHARITY
Endowment
funds
0 0
Restricted income funds 6,100 20,943
Unrestricted
funds
243,584 243,584 259,850
Revaluation
IW!mve
71,999 71,999 71,999
TOTALFUNDS 315N3 51N 0 320.883 361,592

Bss)sofpnbparstion
These accounts have been prape md under Ihe historical cost convention vilh items recag nised atcast or Irsnsscbon value unless
otherwise
stated
in the mlsvant note(s) tothese accounts.
The accounts have been preparml
in accordance
with
The Stabnnent af Reiwmmended
Practice: Accaunting
and Reporting
by
Charities preparing their aaoaunts in mxxxdenas wigi Ihe
Finance! Reporting Standard
applicabls
in ths UK snd Republic ofIreland
(FRS 102) —Charities SORP (FRS192)
(effective January 2015) - the Firmncial
Reportirig
standard
applicsbls
In
tha United Kingdom snd Republic ofIreland (FRs 102)
and with the ChariTies Act 2011.
Charity status
The charity constitutes a public benefit enfity as defined by FRS 102,
Accounting
poiiciss
Reaognition
ofincome
These sre induded
in ths Statement
of Finendel Activities (SoFA) when:
ths chanty becomes entgled toIhe nwoumas;
il is more bkely than not thai the trustees
mg
receive ths resources;
the monetary
value csn be measured
with sufbcisnt
reliability.
Grants and donagons
Grants and danagons ars only induced
in the SoFA when Ihs general income
recognition criterw sre met.
In Ihe Csee Ofperfarmanae
related grants, income must
onty be recagnwed Iothe extent that the chaisy has provided the specified
goods orservices as enbtemsnt
lo the grant only occurs
when Ihe peifammnce related conditions sre mel.
Government
grants
The chait ty has mcsived local authority
grants
of217,959to help counteract
the anancml affects ofCovid-19 on the actrvi ties ofthe
aharity.
Contractual
income snd performance
related grants
This ts only Induded
in the SoFA ifthe charity haa pmvided
Ihe related goads
or services sr met the perfimn ance related conditi ann.
Tax reclaims
on donations
and ggts
Gilt Aid receivable is indudsd
in income when there iss
valid dsclaragan hom Ihs donor. 2262 af Gift Aid was collected on dormtions
dvnng ths year.
Volunteer
help
Tha value ofany voluntary
help received Is not induded
in the accounts but isdescribed in the Irustees' annual mparL
Expend sum and Sabglcss
Liabilibes sre recognised
where it is more likely than not
that there iss legal orconsaucttve
obligation
committing
the chsdly to psy
aut resources and the smaunt ofthe obligation csn be messvred
with reasonable
certainty.
Creditors
The charily has creditors which ars measured
at easement
amounts less
any trade discounts

Notes to ths accounts
INCOME
Analysis ot income
U~ funds ssbfctsd funds gsdownlsnt
funds
Total funds Pnor Tsar
2 2
ponagons
and legaclesl
General donatilons
end giDs
21,571 25,041 46,912 10,822
Other
48,912 10822
Charge his activi6es:
Grants 0 0 0
Regular bookings 610 610 2,292
Party bookings 4,816 4,818 3,769
Shop takings 2,655 2,655 201,032
Sar takings 1,179 1,179 12021
9280 219114
Other trading acflvttmsl
Event Income 0 0 3.028
Other 2,872 2872 I 729
2,572 4,757
Other Incoming rssourcssl
Ssrvikm charges from Trssden Forest Community Shop Ltd 17,730 17,730 1,980
Interest received 936 936 77
15866 2057
Separate material
ilsm of
Incomm
Cnher grants to use for capital 0 80,782
sxpendltuns
on bugdlngs
Local Aulhonty
grant for library
0 1,DOD
Omar grani ror business development 0 S,DOD
Local authority
grant re coronavirus
support 0 ID,DOD
for the community
canus
Local authorily
grant rs coronavirvs
support for the 0 IO,ODD
library
Other grants Isconslsvlnls support 0 25,000
Local authority
grant touss
on elemrlc bike snd shed 0 5000
Total income 52689 25041 0 77710 32f 255

Analysis ofraoalpts ofgrants and donations Analysis ofraoalpts ofgrants and donations Analysis ofraoalpts ofgrants and donations
This yrmr
8
Trawden
Parish Coundl
Truwden
Parish Counct
320
Power lo Change Communky BUsinsss for major improvements to both Ihe library and
Fund community
centre
and the purchase ofsn
electro vehide 60,782
Power to Change Community Business Covldtg gmnt for chef/deliver
and related
Fund expenses 25,000
Power to Change Community Business Business development support
Fund 8,000
lancashire
Environnlenlsl
Fund
for library building roof
Lsncashim
County Ccuncg
for library uss 1.000
Gartleld Weston Foundanon for shop refurbishment
Rotary Club cfCaine Noyna for unmshicted
use
Alkrca8on ofpreviously
received grants
library projed
Pendle Borough Coundl Covid1 9
Pendle Boraugh Council Ccvid19
LCC
ooronavlrus
support -community
coronavirus
support -library
forehdrh bike snd shed
centra 10,000
10,000
5,000
Bsnlsni Sunhry Foundsgon to further refurbbhment
centre 8library
building
works to community 5.000
Gmundwork
UK
Donaton for food conlainers to tnrnspcrt food to
rssfdanhl 500
Others 3,702 4,802
Bumley Pendle 8Rossendsle Council hr Social prescribing programma
Vokrnlsly Services 4.000
Bumlar Pendie 8 Rossendale Councl for populs5on
heanh
management community
Voluntary
Services
investment
awanl
5,041
Lancashire
Environmental
Fund
Donation
Project
1930 15,000
Lancashire
County Council
Donation
Pendle Borough Coundl Covid19 Recovery grant 8,000
Pendle Borough Council Covid19 Grant funding
for
dosed butdlngs 9,889
Bumley Pendle 8 Rosssndale Council for Grant funding
for
parent and toddlergrcup
Voluntary Ssnrlcss 1,000
Taint 48,912 130,404

Restrlcbxl Restrlcbxl
Unnmnlclsd Income Ewkwmsnt Total
friride hauls fuiide fuhdii Pnm trlmi
8 3
ExPsnahure On raldnn Incunsd ses donseons
funds: Incurred sask
Ihcurred snskl ills
0
5
rnembersh
schemes end social aitnriss
S
in
fundmhl
svsnta 3 2S4
Fwubnisi
his
'
0
b
s
mere dinmt mail snd bl
Start u
casts incuned
in n source ollutuus income
Database devel tcaela
Oner trasin
acnn5os
Total oxpshdaum oil mlainn fwide 3 m!0 6 627
Bar
rebuses
2 239 2 239 8 S68
6
lchsses
80 80 1SO 954
5
miscensheaus
979 591 1 570 4 082
Rates ami Ihswahcs 74 1 938
ht and heal 8,330 8,380 8 273
13,173 13.173 1't,849
Ro
Isarid mdhlwmhcs
18221 17;foc 38,001 67,048
5 802 12 890 I 856
Expendhum an Advwcsin
chorlbibls sctMlso Batik cho
ss
106 3,184
Tel 3 4IM
Ucencss and sundries 1,106 1 i08 2 eso
Accounts n
foes
1,756
Castsf Inde
dani Examiners
Re rt 600
5
ui
hiiiv
3,151
359 198
Malar s 2215 2 215
Libra
sund
satu
casts
Ftahni
hafian
mes and al advhe
al advice re establishment af Tmnden Forest Commun 8 Lid 5 145
Mambershi
fees
215 215 216
Bsd debts 4'Io 410
Suh
sx
hoss
2, 02 1,944 4,845
Tatal expendnure on charnabls aanvmes 2S 143 92 734 271 209
Other IS,354 16,364 20,831
Lossondla
iofassets
3 032
VAT reimbursement toTFCS 3 501 S 501
TOTAL EXPERDnllRE Taint 39 TSO «3 sie sci,eSe

Stocks
For rea818
Charitable acgvtties:
Opening 635
Reduction in period 285

This year
6
Last Year
6
Trade debtors 2,780 1,956
Prep8yments and accrued income 0 0
Loan to Trmrden Forest Community
Other debtors
Shop Ltd 23,500
5,148
30,000
4,180
Vat reclaimable 1,906 15,047
Total 33,334 61162
Amounts falling due falling due Amounts faglng due alter Amounts faglng due alter
vvlthln one year more than one year
This year Last year This year last year
6 6 6 6
Accruals forgrants payabls
Bank loans and overdrafls
Trade credaors 1,722 4,709
Payments
received
on account for contracts or
performance-related grants
Accruais and defensd income 2,500 2,400
Taxation snd social security
Other creditors 1,541 4,617
Total 5,763 11,726

Deferred income
Deferred income represents
rental
bookings taken In advance and dcnaoorn received for future protean.
slovemeol in deilwred income account This year Last year
5 5
Balance at ths start ofSersponing period 753
Amounts added
in current period
Amounts misused tc Inrurme
from
pmvious periods 753
Bahnce etthe end ofthe reporting period

Chatliy tunds Chatliy tunds
Delahs ofrrnlarlal funds hald end movamanls
durln
Ihe CURRENT ts
Fund Fund
balances bshnces
Purpose ana Renrtcnone bmught Gntrla slur cafltml
Fund nenes fcrward
8
Evpandhura
8
Transfers
f
losses tonswd
2
UhNsltlckul ftmd 93,578 24,843 243,584
71999 71999
mov
e strmegyror
creat on
vdw
BttttlrtMS d otoptnsm owned ksrgng subsidiary and endhay
fund 1,331 1331
Ccvld.l9Emergency
Rerrtrknh for char/aa &related ses Bt012 23012
LCC RestttctM electnc uke sett shed
offood Mrdalttsrs br tfattspoft odin
raakltsnta
Celko Hames Ltd Indoor bowh and materials
Bumlsy Pendls S Social pNNrlbklg progmnvM
Rassandals Caundl
for Vchmlary Swvl ceo
d,tkto
Bumley Pendls 2 Papulsgon health man sgtunom cwnmunhy
Rossendals Cnunnn btwwlftlwd swttld
for Vohntsry Servhss
6,041 5,041
Bumley Pendls 8 Gnml fundlnp for pment and loddh/grcup
Rossendals Council
Nt VeldOkay St!IVIMS
Restdcted 1,0X 1,000
Lnnmehtm Donation Protect 1950-total snd disabled
Environmental Fund Restrkhd fadlsee 15,000
TmalFunds
Detnhs or malerlelfunds hald and movements dutln Sw PREVIOUS n
FtrAd
bslenmw behncas
Purpose srd Reshtctens brought Gslhs nld cerned
forward Income losses fotwafd
Fmld IIM 2 2 2 f
Unmtdftctm 231,912 257,050 240,714 11402
Revahstlnn
reaenre
General restricted
sho
Otal ltlrts
provide etr
for~cl whofy 71,!sg 71,998
Buslnmw
devalapmsnl
owltsd bsdlrtg aulwldlsn/ toad sncabre
fund ccats 1331
Covid-I O Emvrusncy
Rosltlmed for tnaf/de 8Atlslod ott Ms 25050 1,888 23,012
LCC Reslricunl eknlda bike snd shad
fm fOOd Cctltal/tomtc I/SASPctt haul tn
Gwwndwork UK residents
Cairn
HorhSS Ltd
Roetnohn IndOOr trews end mahsrlats
Trwudan
Friendship
futtd IAlrtsfat' Iocotmcgy Iafkrcl bttlsrtCO
Gnntp held forTFG 2,748 2,748
Total Funds

Name ofthe truslee or related party ofthe truslee or related party Relationship
to charity
Description of
the
transadion(s)
Amount Balance at
period end
Balance at
period end
Provision
for bad
debts at
period snd
Amounts
written off
during
reporting
ried
Trawden Forest Community Shop Ltd Wholly Fixed assets
cwrled
Subsidia
Trawdsn Forest Community Shop Ltd Wholly 14,500
owned
Subsidia
Trawdsn Forest Community Shop Ltd Wholly Debtor 5,013 5,013
owned
Subsidia