Company registration number: CE003479 Charity registration number: 1162038
## SHINE@NechellsPOD
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 August 2022
Bissell & Brown Midlands Limited Chartered Certified Accountants Charter House
56 High Street Sutton Coldfield West Midlands B72 1UJ
## **SHINE@NechellsPOD**
## **Contents (continued)**
|Reference and Administrative Details|1|
|---|---|
|Project Manager's Report|2 to 5|
|Trustees' Report|6 to 8|
|Statement of Trustees' Responsibilities|9|
|Independent Examiner's Report|10|
|Statement of Financial Activities|11|
|Balance Sheet|12|
|Notes to the Financial Statements|13 to 23|
## **SHINE@NechellsPOD**
## **Reference and Administrative Details**
**Trustees** P Freeman S Tesfamicael D Hughes N Plummer N A Flynn S Cross D Robertson **Principal Office** The POD 28 Oliver Street Nechells Birmingham West Midlands B7 4NX **Company Registration Number** CE003479 **Charity Registration Number** 1162038 **Accountants** Bissell & Brown Midlands Limited Chartered Certified Accountants Charter House 56 High Street Sutton Coldfield West Midlands B72 1UJ
Page 1
## **SHINE@NechellsPOD**
## **Project Manager's Report**
Nechells POD got off to a great start this year with Geoff, the regular volunteer gardener, starting a monthly volunteering session to encourage other volunteers to support his work in the POD garden and upskill volunteers. Birmingham Open Spaces Forum began delivering Tai Chi in Bloomsbury Park with Neighbourhood Network Scheme funding, however, there was only one participant. It was decided that Steve, the facilitator, would use the community room from February, and has four regular participants. At Easter, Steve attempted to move the group into Bloomsbury Park, however, the participants did not attend, so it was moved back to the POD until the summer holidays. From September, Tai Chi returned to the community room.
Share Shack, an Active Wellbeing Society project, have increased their fortnightly visits to weekly visits. Local citizens continue to borrow items ranging from sports equipment, board games, gardening items and household equipment. The Active Wellbeing Society also started a new course, Women’s Wellness, which consisted of Zumba & Bollywood style dancing, ending with some yoga style and meditation exercises. This ran for six weeks.
With a partnership already developed between Nechells POD and the Ladywood Adult Social Care team through the Neighbourhood Network Scheme, the Nechells social workers have started holding their huddle meetings at the POD on a regular basis. A new partnership began with Birmingham Community Maternity team to encourage pregnant women to access maternity care, register online, and provide a tablet so ladies can access their Badger notes. Due to the lead Community Midwife being reassigned to another role, she has had limited time to allocate to this role, therefore we have not held the activities that were planned. We continue to offer support for newly pregnant ladies in accessing maternity services, and can still provide access to digital equipment. In recent weeks, Beth Bailey has been representing voluntary sector services for the Kingstanding, Erdington and Nechells Primary Care Network as part of the Birmingham and Solihull Integrated Care System co-design for Neighbourhood Integration Organisational Development Programme. Birmingham Centre for Arts Therapy started delivering 1:1 art therapy with a community member following safeguarding and PREVENT concerns being made by POD staff. The participant attended until Christmas, but this was only 4 out of 6 sessions. BCAT currently deliver weekly Arts in Health courses, in partnership with Bloomsbury Library. Bloomsbury Library continues to run from Nechells POD, and the Library Assistant delivers weekly Tots Time sessions with pre-school aged children and their parent/carer.
Two members of staff alongside two volunteers completed Energy Advisor training with Act on Energy. This was delivered at The POD by Act on Energy/Warmer Homes and was also attended by Sophie MacDonald, Community Network Support Officer and two staff members from the Chinese Community Centre. The partnership with Act on Energy has continued, and the POD Welfare Officer has supported approximately 400 people from different ethnicities and genders above the age of 18 years. The Welfare Officer has spent 249.27 hours with clients and given a total of 413.17 hours of advice, support and guidance. These advice sessions have equated to maximising the income for Nechells citizens, totalling £12,064 via accessing the household support fund, fuel vouchers, local welfare provision and assisting with household bills and debts.
During the Christmas holidays, two days of children’s Christmas craft sessions were held and 60 children attended. The children and their families also attended a trip each to either Cadbury World or the Santa Safari at West Midlands Safari Park. The funding for the Christmas holiday activities was provided by Street Games Holiday Activity Fund. The children who attended were predominantly entitled to Pupil Premium, therefore we provided them with Christmas presents which had been donated by Free Radio Mission Christmas and Nechells Outreach Church. Nechells Outreach Church also donated gifts for the over 50’s group.
February half term activities were provided by POD staff. Harley completed four arts and crafts sessions, and Cameron completed five physical activity sessions. We also visited Amerton Farm and Railway. In partnership with the Canal and River Trust and The Active Wellbeing Society, we had a family walk and litter pick along the canal. The Active Wellbeing Society also delivered a sports event on the car park to finish the week of activities.
World Book Day saw the launch of Storytime Club delivered for 6 weeks by myself, 15 children attended each week with activities based upon a different book which was read at the start of each session including Flat Stanley, Much Ado About Nothing and The Story of Saint Patrick.
Page 2
## **SHINE@NechellsPOD**
## **Project Manager's Report**
The Easter holiday activities were funded by the Street Games Holiday Activity Fund programme. We delivered 3 days of arts & crafts, physical activity and food education over the week and ended with a trip to Conkers.
STEM Club started in May with two, one hour sessions. Monday for key stage 1 children and Thursday for key stage 2 children. Between 10 & 12 children attended each session and have enjoyed activities such as a pollinator hunt, growing flowers for the PoliNation project, fruit picking and bridge building. At the end of the course all the children who attended were awarded STAR CREST awards who also provided funding for the STEM club. The children then attended the PoliNation planting weekend and we gratefully received a £150 voucher to use at a garden centre to improve our own garden.
On the 24th May we were given tickets to attend a charity football game at Villa Park, where Gowling employees played a series of short games against Aston Villa employees. Perry the Bull made an appearance and free food and drink was supplied. 14 participants from the POD attended.
The 25th July saw the start of this year’s summer holiday activity programme with funding provided by Street Games Holiday Activity Funding. Three days of activities each week were delivered and continued for 5 weeks. Staff feedback has shown this worked well as it was less intense and provided more time for preparation and cleaning. There were more non-attendances than previous years though and this is probably because we tried to have different families each week to have a wider impact however many families forgot which week they were registered for or didn’t answer their phones when we called to remind them. The activities delivered included arts and crafts, physical activity, food education, alpaca visit, dance, dinosaur visit and activities, skipping and African drumming. We also went on some day trips to Stourport, Blackwell Adventure, Alton Towers, Stratford upon Avon and Weston Super Mare.
Unfortunately, this year three regular members of the Friends in Nechells (FiNS) group have passed away and we are looking at purchasing a bench for the garden to add plaques with Peggy’s, Danny’s and Sandra’s names on. The FiNS decided that they would have their Christmas party at Nechells POD with 20 participants and everyone enjoying themselves with a buffet, quiz and bingo. In March, 10 of the regular FiNs went on a trip to Planters Garden Centre in Tamworth. where they browsed the retail areas and had lunch. The following week the FiNs visited Oakdene Nurseries for a workshop to make concrete mosaics for the Covid Peace Garden in Birmingham City Centre. In June the FiNs visited the Designer Outlet Centre in Cannock and had an afternoon looking round the shops and having lunch.
On the 6th July, West Midlands Mayor Andy Street visited the POD for a lunch with the FiNs. The FiNS asked fantastic questions and held conversations with Mr Street, and he praised the staff and trustees for doing a fantastic job. Mr Street explained that he had been in consultation with Michael Gove about public funding being made available for the voluntary sector, to deliver the numerous public services which we currently do without funding. At the time, the Government was turbulent and resulted in another new Prime Minister.
Birmingham Museums have been involved with numerous things at The POD this year. Two members of the museum archive staff attended Place of Welcome with artefacts, and later organised a trip for the FiNs to the Duddeston Archives Store Museum. An employment and volunteer coordinator from Think Tank also attended the POD job club to discuss current vacancies for paid staff, volunteers and work experience they have available throughout all of the Birmingham Museums.
We welcomed students back from UCB after placements had been suspended due to the Covid pandemic. Two air cabin crew students joined us for a two-week placement to improve hospitality and communication skills which they did by serving refreshments at Place of Welcome and coffee morning. Beauty students also came to do free facial, hand massages and nail painting for 2 afternoons which was very well supported. We also welcomed a sociology student from Birmingham City University for a 12-week social setting placement.
A diabetes awareness workshop was delivered by Parveen from Communities, Engage and Thrive during a Place of Welcome session in February this started a new partnership and resulted in a Commonwealth Food event being held in June which included cooking demonstrations, African drumming, healthy food snacks and an opportunity for people to come together. 300 people attended and we welcomed Midlands Today to do a live news report from the event. From September, Parveen delivered an 8-week Diabetes course specifically for people who were already diagnosed or in the pre-diabetic category. Blood tests were completed at the end of the course to see whether changing lifestyles and eating healthier, lowered the blood sugars compared to the start of the course.
Page 3
## **SHINE@NechellsPOD**
## **Project Manager's Report**
We had over 400 books donated to us by the National Literacy Trust which we distributed to families on World Book Giving Day, 14th February. We received another donation of books and were able to do a second book giveaway during the summer holidays.
The Young Mums Support Network started delivering Stay & Play sessions at the POD. These sessions also included benefit and energy advice, and a visit from White Dee (Benefits Street) to promote the new group, and attendance has been at full capacity. However due to YMSN not being able to source funding for the continuation of the group, it folded in June.
In March the first Community Policing Team meeting was held following the Covid pandemic with a large attendance from members of the community and other organisations working within Nechells. We also had a visit from the Early Years Support Officer from Birmingham City University at job club to deliver a workshop to encourage people to start a career in Early Years Education. This included providing free training and education.
In April I was made a Community Research Fellow at Birmingham City University. The POD received a £2,500 grant awarded to complete a research project titled ‘How can barriers preventing men from participating in activities be reduced?’. Two focus groups were held at Nechells POD to discuss the opinions of men and women as to why men do not participate in activities. On completing the research, a weekly Men’s Only group has been formed and activities such as gardening, table tennis, board games and a weekly walk. The group have also made future plans to develop the group and what activities to include.
All of the POD staff and trustees were delighted to win the West Midlands Community Inspiration Award for Community Reassurance. This was voted for by members of the community and was a privilege for us to know that all the hard work we do to improve the lives for Nechells residents is appreciated. The whole team are very proud and enjoyed celebrating at the awards ceremony. POD staff completed annual safeguarding training including extra Designated Safeguarding Lead training for myself and our Welfare Officer. First Aid and Fire Marshal training was also completed and was also attended by two SENDIASS employees.
Two migration focus groups were held by research fellows from Birmingham City University Migration: Policy & Practice who are completing research in and around Nechells currently. In June we welcomed Savannah, Wellbeing Coordinator from Refugee Action to a Place of Welcome session to meet POD attendees who enjoyed telling Savannah about all the different activities we offer. Our Welfare Officer has completed specialist immigration training via the Refugee Action in September to enable further support and signposting being available to refugees and asylum seekers in Nechells. A small grant has also been received to offer extra services and activities for local refugees and asylum seekers.
Our Welfare Officer held a Housing Event on Friday 27th May. This was very well attended by local community members and also had representatives from Trident, Shelter, Bloomsbury Estate Management Board and Bourneville Village Trust. Both our community members and the professionals involved commented how useful it was having everyone in one space and tenants were able to speak directly with housing officers with any concerns. Another housing event has been planned for November 2022.
Taz, from the Canal and River Trust, has joined our regular walking group consistently and also arranged for the walking group and FiNS to go on a canal boat trip. This was enjoyed by everyone who attended. Taz also arranged a family fishing session that 4 families attended.
Our Jubilee Event delivered in partnership with Spiltmilk was amazing. 800 people attended and there was no room to move! The atmosphere was fantastic and people came from far and wide. The event had a really strong summer fair vibe with stalls, music, photo booth, face painting and lots more, it really was exceptional. The team worked very hard and it was definitely worth it. In July, Spiltmilk asked if we would like to be involved with The Little Wanders project. This involved a community consultation to see where resident’s favourite places are in Nechells and what they love about Nechells. A one mile walk, including all these favourite places was devised and community members recorded an audio accompaniment which can be downloaded from the Little Wanders app. There is also a walk guide which has been produced and can be collected from the POD which is the starting place for the walk. The new Councillor for Nechells, Lee Measham attended our Jubilee Event to introduce himself following the local elections. We are pleased that he will be holding regular surgeries and ward meetings at Nechells POD throughout the year.
Page 4
## **SHINE@NechellsPOD**
## **Project Manager's Report**
The Great Get Together was another successful June event. We welcomed the family of John Powell to finally show his bench and plaque. John’s wife would like us to run some kind of award each year in memory of John. Plans for this are still ongoing. Refreshments were purchased with funds from Near Neighbours as we invited local refugee and asylum seekers to attend. Vicky Gayle an investigative journalist, also attended to research the impact of community centres and spoke to members of our community who spoke very highly of the services we provide.
On the 29th June Mooville theatre arrived to perform three shows for pre-school aged children. 6 children and parent/carers attended each session and interacted really well with the cast of the show.
Joseph Chamberlain College completed a full year of ESOL classes covering pre-entry, Entry Level 1 and 2 and Level 1 Numeracy. From September they returned with 10 sessions of ESOL classes per week based solely in the youth room, now Covid restrictions have been reduced. All sessions are at full capacity. A pre, pre-entry level course has also started in September at the Hope Centre delivered by Aura. Digital skills sessions also started in September. Tea and T’internet is delivered by Digikick staff which encourages attendees to learn how to navigate computers and the internet in an informal environment whilst enjoying a cup of tea and refreshments with likeminded individuals. The Workers Education Association have also returned to the POD from September to deliver 2 weekly sewing for charity sessions. These sessions are also at full capacity and participants are working towards making items to sell and donate to a charity of their choice.
On the 2nd August we held a joint event with Eastside Events. This was to showcase a small movie made by an artist from South Africa, Thenjiwe Miki Nkosi, about the Commonwealth Games and discrimination in athletics. Refreshments were provided, and children had arts & crafts activities and used the equipment purchased with the Aston Villa Foundation funding. We also used this opportunity to complete the community consultation element for our Games We Play in Nechells project and our Garden Design project. Lots of ideas were shared ready to move forward with the projects in September. We were also able to form two new partnerships for future collaboration, Bertz Associates who are currently working on film projects relating to the Tower Ballroom, and Birmingham Improv, who held a free improvisation workshop at the POD to build self-confidence in September. We have received funding from National Grid to rejuvenate the garden and playground, including Oliver Owl and we were also given claret and blue pieces of the gas towers which have now been removed from Windsor Street. We look forward to working with the Princes Trust to carry out the work in the garden in October.
Nechells POD remains at the heart of Nechells and we are ever grateful for the support given from our funders including The Henry Smith Foundation, the National Lottery Community Fund, HS2, Arnold Clark, Birmingham City Council, local citizens, POD trustees and all of our partnership organisations, and look forward to another year of helping Nechells SHINE.
**SIGNED SECURELY 08/02/2023 at 2:59:01 PM UTC**
......................................... B Bailey Project Manager
Page 5
## **SHINE@NechellsPOD**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 August 2022.
## **Trustees**
P Freeman S Tesfamicael R Walker (deceased 3 June 2022) D Hughes S Todd (resigned 30 November 2021)
N Plummer N A Flynn
S Cross
D Robertson (appointed 1 September 2021)
## **Objectives and activities**
## _**Objects and aims**_
The objects of the Charity include:
To develop the capacity and skills of the members of the socially and economically disadvantaged community of Nechells in such a way that they are better able to identify and help meet their needs and participate more fully in society.
To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society. For the purposes of this object ‘socially excluded’ means being excluded from society, or parts of society, as a result of one or more of the following – youth, age, disability, financial hardship, ill health, unemployment, substance abuse, discrimination on the grounds of ethnicity, gender, sexual orientation, religion or poor educational or skills attainment.
To advance education, training and development in such ways as the trustees think fit.
## _**Public benefit**_
The activities undertaken to further public benefit stated in the objectives of the charity, can be found in the Achievements and Performance section of this report.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Structure, governance and management**
## _**Nature of governing document**_
The governing document covering the charity is CIO - Foundation Registered dated 5th June 2015.
## _**Recruitment and appointment of trustees**_
Existing trustees and employees can propose the recruitment and appointment of new trustees which would be put to a meeting of the existing trustees and senior employees.
## _**Organisational structure**_
The charity is an incorporated charitable organisation.
Page 6
## **SHINE@NechellsPOD**
## **Trustees' Report (continued)**
## **Achievements and performance**
The year 2021 to 2022 has been one in which the life of the POD community has returned back to a more normal situation, as all the restrictions of the previous Covid19 years were lifted and we gained confidence to get together again in ever greater numbers. The POD team, ably led by Beth Bailey, has gelled well over this year and together they have developed and challenged themselves to get ever better at what they do, so that the service which the POD offers to the Nechells community has not deteriorated as a result of the departure of some key personnel last year. They have ensured that the needs of the local neighbourhood have been met by identifying and then meeting those needs with all their resources. They have also taken full advantage of events like the Commonwealth Games in Birmingham to put on some spectacularly large events which have brought together many from the surrounding area.
We have had some very sad events during the year including the loss of some of our FINs and one of our long standing Trustees, Rob Walker, who passed away very suddenly and who will be missed greatly. Rob had been a trustee since we first became a charity in 2015. We will be marking his life and contribution to the POD over the next year.
Looking forward from this moment in time, we have many challenges to face going forward. Some of our significant funding came to an end this year, and we are working hard to secure further funds in order for us to secure the future of the POD. We also have the same challenge as the rest of the country with increased costs from energy and materials in general. We are going to have to work hard and imaginatively to adapt to these future issues.
We want to highlight again the clear 5-yr VISION which we created in 2019 with the ultimate vision of creating the best future for the POD. We will continue to focus on the actions we need to do to bring that Vision into reality. The VISION is for:
1. A strengthened team with full time management
2. Increased opening hours
3. New library with café
4. More volunteer opportunities
5. New funding streams
6. Working with refugees
7. More elder activities
8. Open access and training in IT
9. A wider range of unrestricted activities
10. Extended Job Club offering
11. Activities for men
12. Extended family activities
13. Some company sponsorship
14. A sustainable future
Trustees and staff are working hard to ensure that the work of the POD brings about life improvements for as many of the residents of Nechells that we can and I want to thank our POD team, my fellow trustees and the many partner organisations with whom we work for all their energy, skill and knowledge which enables us to achieve the successes which have been gained over this last year and led to us winning the Community Reassurance Award for community support during the Covid19 pandemic, this was awarded to the charity at a regional Community Inspiration of 2022 awards event.
## **Financial review**
The Charity continued on from the previous year in generating a substantial amount of funds to support the community of Nechells, in Birmingham. See note 13 of the financial statements for a breakdown of the funds received for the various projects during the past two years.
## _**Policy on reserves**_
The Community Fund Lottery and Henry Smith funding grant both finished in 2022. Designated reserve funds held in SHINE@NechellsPOD’s sustainability fund will enable the Charity to continue to function and pay staff salaries in the short term.
Page 7
## **SHINE@NechellsPOD**
## **Trustees' Report (continued)**
## **Financial instruments**
## _**Objectives and policies**_
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.
## _**Cash flow risk**_
The charity’s activities expose it primarily to the financial risks of changes in interest rates. Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.
## _**Credit risk**_
The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments. The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.
The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.
The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.
## _**Liquidity risk**_
Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.
The annual report was approved by the trustees of the charity on 8 February 2023 and signed on its behalf by:
## **SIGNED SECURELY**
**12/02/2023 at 2:28:53 PM UTC**
......................................... P Freeman Trustee **SIGNED SECURELY 10/02/2023 at 8:45:13 PM UTC**
......................................... N A Flynn Trustee
Page 8
## **SHINE@NechellsPOD**
## **Statement of Trustees' Responsibilities**
The trustees (who are also the directors of SHINE@NechellsPOD for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on 8 February 2023 and signed on its behalf by:
## **SIGNED SECURELY**
**12/02/2023 at 2:28:53 PM UTC**
......................................... P Freeman Trustee **SIGNED SECURELY**
**10/02/2023 at 8:45:13 PM UTC**
......................................... N A Flynn Trustee
Page 9
## **SHINE@NechellsPOD**
## **Independent Examiner's Report to the trustees of SHINE@NechellsPOD**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2022 which are set out on pages 11 to 23.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees of SHINE@NechellsPOD (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of SHINE@NechellsPOD are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
Since SHINE@NechellsPOD's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of SHINE@NechellsPOD as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... Bissell & Brown Midlands Limited Chartered Certified Accountants ACCA
Charter House 56 High Street Sutton Coldfield West Midlands B72 1UJ
Date:.............................
Page 10
## **SHINE@NechellsPOD**
## **Statement of Financial Activities for the Year Ended 31 August 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
Other trading activities
Total income
**Expenditure on:**
Charitable activities
Other expenditure
5
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
14
**Note**
**Income and Endowments from:**
Donations and legacies
3
Other trading activities
Total income
**Expenditure on:**
Charitable activities
4
Total expenditure
Net income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
14|**Unrestricted**
**£**
72,147
76,235
148,382
(40,219)
(305)
(40,524)
107,858
107,858
160,851
268,709
**Unrestricted**
**funds**
**£**
171,178
11,957
183,135
(77,731)
(77,731)
105,404
(63)
105,341
55,510
160,851|**Unrestricted**
**£**
72,147
76,235||**Restricted**
**£**
118,897
-||**Total**
**2022**
**£**
191,044
76,235|
|---|---|---|---|---|---|---|
|||148,382||118,897||267,279|
|||(40,219)
(305)||(136,133)
-||(176,352)
(305)|
|||(40,524)||(136,133)||(176,657)|
|||107,858||(17,236)||90,622|
|||107,858
160,851||(17,236)
71,704||90,622
232,555|
|||268,709||54,468||323,177|
|||||**Restricted**
**funds**
**£**
136,282
-
136,282
(107,146)
(107,146)
29,136
63
29,199
42,505
71,704||**Total**
**2021**
**£**
307,460
11,957|
|||||||319,417|
|||||||(184,877)|
|||||||(184,877)|
|||||||134,540
-|
|||||||134,540
98,015|
|||||||232,555|
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 13 to 23 form an integral part of these financial statements. Page 11
## **SHINE@NechellsPOD**
## **(Registration number: CE003479) Balance Sheet as at 31 August 2022**
|**Note**
**Fixed assets**
Tangible assets
10
**Current assets**
Debtors
11
Cash at bank and in hand
12
**Creditors: Amounts falling due within one year**
13
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
14
**Unrestricted income funds**
Unrestricted funds
**Total funds**
14|**2022**
**£**
1,220
20,046
396,300
416,346
94,389
321,957
323,177
54,468
268,709
323,177|**2021**
**£**
1,525
66,845
256,638|
|---|---|---|
|||323,483
92,453|
|||231,030|
|||232,555|
|||71,704
160,851|
|||232,555|
For the financial year ending 31 August 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements on pages 11 to 23 were approved by the trustees, and authorised for issue on 8 February 2023 and signed on their behalf by:
**SIGNED SECURELY SIGNED SECURELY 12/02/2023 at 2:28:53 PM UTC 10/02/2023 at 8:45:13 PM UTC** ......................................... ......................................... P Freeman N A Flynn Trustee Trustee
The notes on pages 13 to 23 form an integral part of these financial statements. Page 12
## **SHINE@NechellsPOD**
## **Notes to the Financial Statements for the Year Ended 31 August 2022**
## **1 Charity status**
The charity is limited by guarantee, incorporated in England and Wales , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is:
The POD
28 Oliver Street Nechells Birmingham West Midlands B7 4NX
These financial statements were authorised for issue by the trustees on 8 February 2023.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
## **Basis of preparation**
SHINE@NechellsPOD meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The financial statements are prepared in GBP Sterling, and rounded to the nearest pound.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Page 13
## **SHINE@NechellsPOD**
## **Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)**
## **2 Accounting policies (continued)**
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
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 allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Government grants**
Government grants are recognised when they are received, with a proportion included in accrued income if there is a likelihood that all or part of the grant will need to be refunded.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £250.00 or more are initially recorded at cost.
Page 14
## **SHINE@NechellsPOD**
## **Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)**
## **2 Accounting policies (continued)**
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
## **Asset class**
Fixtures and fittings
**Depreciation method and rate** 20% net book value
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Financial instruments**
## _**Classification**_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
Page 15
## **SHINE@NechellsPOD**
## **Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)**
## **2 Accounting policies (continued)**
## _**Recognition and measurement**_
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
## _**Debt instruments**_
Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:
(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.
(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged.
(c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer; (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a).
(d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods.
(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.
Page 16
## **SHINE@NechellsPOD**
## **Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)**
## **2 Accounting policies (continued)**
(f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c).
Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.
With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.
Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.
## _**Investments**_
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.
Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.
## _**Derivative financial instruments**_
The charity uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate movements. The charity does not hold or issue derivative financial instruments for speculative purposes.
Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognised in statement of financial activities immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in statement of financial activities depends on the nature of the hedge relationship.
## _**Fair value measurement**_
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.
## **3 Income from donations and legacies**
|Donations and legacies;
Donations
**Total for 2022**
**Total for 2021**|**Unrestricted**
**funds**
**General**
**£**
72,147
72,147
171,178|**Restricted**
**funds**
**£**
118,897
118,897
136,282|**Total**
**funds**
**£**
191,044|
|---|---|---|---|
||||191,044|
||||307,460|
Page 17
## **SHINE@NechellsPOD**
## **Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)**
## **4 Expenditure on charitable activities**
|**Note**
Charitable donations
Community activities
Governance costs
**Total for 2022**
**Total for 2021**|**Unrestricted**
**funds**
**Other**
**£**
260
1,076
38,883
40,219
77,731|**Restricted**
**funds**
**£**
42,388
-
93,745
136,133
107,146|**Total**
**funds**
**£**
42,648
1,076
132,628|
|---|---|---|---|
||||176,352|
||||184,877|
In addition to the expenditure analysed above, there are also governance costs of £132,628 (2021 - £152,007) which relate directly to charitable activities. See note 14 for further details.
## **5 Other expenditure**
|**Note**
Depreciation, amortisation and other similar costs
**Total for 2022**|**Unrestricted**
**funds**
**Other**
**£**
305
305|**Total**
**funds**
**£**
305|
|---|---|---|
|||305|
## **6 Trustees remuneration and expenses**
During the year the charity made the following transactions with trustees:
**N A Flynn**
N A Flynn received remuneration of £Nil (2021: £7,500) during the year.
During the year to 31st August 2021, the trustees agreed to pay one of the trustees for the use of her services to cover the work of a project manager after one left the employment of the charity, until a new appointment was made.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **7 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
Page 18
## **SHINE@NechellsPOD**
## **Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)**
## **8 Staff costs**
The aggregate payroll costs were as follows:
|The aggregate payroll costs were as follows:|||
|---|---|---|
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs
Other staff costs|**2022**
**£**
89,745
4,611
512
3,881
98,749|**2021**
**£**
103,595
4,090
1,264
565|
|||109,514|
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
|Management and administration|**2022**
**No**
6|**2021**
**No**
6|
|---|---|---|
5 (2021 - 5) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £714 (2021 - £1,695).
No individual employee received emoluments of more that £60,000 during the year.
## **9 Independent examiner's remuneration**
|**Other fees to examiners**
The examining of accounts of any associate of the charity|**2022**
**£**
2,346|**2021**
**£**
2,766|
|---|---|---|
Page 19
## **SHINE@NechellsPOD**
## **Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)**
## **10 Tangible fixed assets**
|**Cost**
At 1 September 2021
At 31 August 2022
**Depreciation**
At 1 September 2021
Charge for the year
At 31 August 2022
**Net book value**
At 31 August 2022
At 31 August 2021
**11 Debtors**
Trade debtors
Prepayments
**12 Cash and cash equivalents**
Cash at bank
**13 Creditors: amounts falling due within one year**
Trade creditors
Due to group undertakings
Other creditors
Accruals||**Furniture and**
**equipment**
**£**
1,525
1,525
-
305
305
1,220
1,525
**2022**
**£**
20,046
-
20,046
**2022**
**£**
396,300
**2022**
**£**
29,770
-
62,272
2,347
94,389|**Furniture and**
**equipment**
**£**
1,525
1,525
-
305
305
1,220
1,525
**2022**
**£**
20,046
-
20,046
**2022**
**£**
396,300
**2022**
**£**
29,770
-
62,272
2,347
94,389|**Total**
**£**
1,525
1,525
-
305
305
1,220
1,525
**2021**
**£**
65,160
1,685|
|---|---|---|---|---|
|||1,525|||
|||-
305|||
|||305|||
|||1,220|||
|||1,525|||
|||**2022**
**£**
20,046
-
20,046
**2022**
**£**
396,300
**2022**
**£**
29,770
-
62,272
2,347
94,389|||
|||||66,845|
|||||**2021**
**£**
256,638|
|||||**2021**
**£**
10,276
376
80,901
900|
|||||92,453|
Page 20
## **SHINE@NechellsPOD**
## **Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)**
## **14 Funds**
## **Unrestricted funds**
|**Unrestricted funds**
**_General_**
POD Sustainability
Henry Smith Charity
Celebrating Communities Fund
Donations and grants
Gowling
General Fund
**_Designated_**
Mini Bus Fund
**Total unrestricted funds**
**Restricted funds**
All Of Us
Aston Villa Foundation Fund
Community Research Fund
Doing Things Differently
GOCF - Great Outdoors Community Fund
Happy Healthy Holidays
Heart Of England
Groundworks
NNS
Talking Tables
**Total restricted funds**
**Total funds**|**Balance at 1**
**September**
**2021**
**£**
136,768
13,206
-
10,877
-
-
160,851
-
160,851
48,933
-
-
2,120
-
-
-
1,155
19,496
-
71,704
232,555|**Incoming**
**resources**
**£**
103,802
17,500
5,000
-
5,000
16,250
147,552
830
148,382
47,325
500
2,500
-
10,000
16,849
10,000
12,608
14,115
5,000
118,897
267,279|**Resources**
**expended**
**£**
(7,276)
(23,629)
-
-
(1,450)
(7,774)
(40,129)
(395)
(40,524)
(94,081)
(478)
-
-
-
(8,918)
(10,000)
(10,860)
(8,589)
(3,207)
(136,133)
(176,657)|**Balance at 31**
**August 2022**
**£**
233,294
7,077
5,000
10,877
3,550
8,476|
|---|---|---|---|---|
|||||268,274
435|
|||||268,709|
|||||2,177
22
2,500
2,120
10,000
7,931
-
2,903
25,022
1,793|
|||||54,468|
|||||323,177|
Page 21
## **SHINE@NechellsPOD**
## **Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)**
|**14 Funds (continued)**
**Unrestricted funds**
**_General_**
POD Sustainability
Henry Smith Charity
Donations and grants
**Restricted**
All Of Us
Doing Things Differently
Happy Healthy Holidays
Groundworks
NNS
Talking Tots
**Total restricted funds**
**Total funds**|**Balance at 1**
**September**
**2020**
**£**
39,467
16,043
-
55,510
22,093
15,260
(63)
-
3,397
1,818
42,505
98,015|**Incoming**
**resources**
**£**
97,301
34,750
51,084
183,135
93,075
-
-
10,267
32,940
-
136,282
319,417|**Resources**
**expended**
**£**
-
(37,587)
(40,144)
(77,731)
(66,235)
(13,140)
-
(9,112)
(16,841)
(1,818)
(107,146)
(184,877)|**Transfers**
**£**
-
-
(63)
(63)
-
-
63
-
-
-
63
-|**Balance at**
**31 August**
**2021**
**£**
136,768
13,206
10,877|
|---|---|---|---|---|---|
||||||160,851|
||||||48,933
2,120
-
1,155
19,496
-|
||||||71,704|
||||||232,555|
Page 22
## **SHINE@NechellsPOD**
## **Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)**
## **14 Funds (continued)**
The specific purposes for which the funds are to be applied are as follows:
## Restricted
1) All Of Us - In addition to the community activities, the Community Lottery Funds the salary for the Project Manager and the management of this post, there is also funding included for utilities and running costs. We were awarded additional funding, under the 'New Prospects Project' for a new post as Employment and Welfare Officer, to run alongside the main funding; this covers the salary for 2.5 days per week for the Welfare and Community Support Role.
2) NNS - In addition to the salary for the Project Manager for three days per week, this funding also includes an amount for the use of desk space and support at the POD and payment for meetings, mobile telephones and travel costs.
3) Talking Tots - this was funding which enabled the POD to set up a toy library. The funding for this project has now ceased.
4) Doing Things Differently - this funded an Out of Hours Activity Coordinator (this role ceased on 12th September 2021) and outdoor equipment (tables and chairs).
5) Groundworks/ HS2 - Project Title - Give and Gain - this funds the salary for the Volunteer Coordinator Post. This is a three year post until August 2023.
6) Heart of England - Provided to support the Queen's 70th jubilee event.
7) Talking Tables - funds provided to support the local community with the provision of food.
8) Great Outdoor Community Fund - Garden Refurbishment Project commencing September 2022.
9) Happy Healthy Holidays - funds provided for school holidays events.
10) Aston Villa Foundation Fund - to provide sports equipment.
11) The Community Research funding was provided by Birmingham City University, to research how to improve men's engagement with community activities and to provide activities aimed at men. We started at the weekly Men's group in September 2022 and we will use the £2,500 to fund this group during the 2022-23 year.
## Designated
Mini Bus Fund - to keep the Charity's mini bus on the road to enable it to support the community when needed.
Page 23
## **SHINE@NechellsPOD**
## **Statement of Financial Activities by fund for the Year Ended 31 August 2022**
## **Unrestricted Funds**
|**Unrestricted Funds**|||
|---|---|---|
|**Income and Endowments from:**
Donations and legacies
Other trading activities
Total income
**Expenditure on:**
Charitable activities
Other expenditure
Total expenditure
Net income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Unrestricted**
**Funds**
**2022**
**£**
72,147
76,235
148,382
(40,219)
(305)
(40,524)
107,858
-
107,858
160,851
268,709|**Total**
**Unrestricted**
**Funds**
**2021**
**£**
171,178
11,957|
|||183,135|
|||(77,731)
-|
|||(77,731)|
|||105,404
(63)|
|||105,341
55,510|
|||160,851|
This page does not form part of the statutory financial statements. Page 24
## **SHINE@NechellsPOD**
## **Statement of Financial Activities by fund for the Year Ended 31 August 2022 (continued)**
## **Restricted Funds**
|**Restricted Funds**|||
|---|---|---|
|**Income and Endowments from:**
Donations and legacies
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Restricted**
**Funds**
**2022**
**£**
118,897
118,897
(136,133)
(136,133)
(17,236)
-
(17,236)
71,704
54,468|**Total**
**Restricted**
**Funds**
**2021**
**£**
136,282|
|||136,282|
|||(107,146)|
|||(107,146)|
|||29,136
63|
|||29,199
42,505|
|||71,704|
This page does not form part of the statutory financial statements. Page 25
## **SHINE@NechellsPOD**
## **Detailed Statement of Financial Activities for the Year Ended 31 August 2022**
|**Income and Endowments from:**
Donations and legacies (analysed below)
Other trading activities (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Other expenditure (analysed below)
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2022**
**£**
191,044
76,235
267,279
(176,352)
(305)
(176,657)
90,622
90,622
232,555
323,177|**Total**
**2021**
**£**
307,460
11,957|
|---|---|---|
|||319,417|
|||(184,877)
-|
|||(184,877)|
|||134,540|
|||134,540
98,015|
|||232,555|
This page does not form part of the statutory financial statements. Page 26
## **SHINE@NechellsPOD**
## **Detailed Statement of Financial Activities for the Year Ended 31 August 2022 (continued)**
|**_Donations and legacies_**
Donations
Revenue from Nechells POD
Community consultation and social media
Unrestricted donations
**_Other trading activities_**
Fees and supplies
Rental income
**_Charitable activities_**
Community activities (Restricted)
Community activities (Unrestricted)
Charitable donations (Unrestricted)
Wages and salaries (Restricted)
Wages and salaries (Unrestricted)
Staff NIC (Employers) (Restricted)
Staff NIC (Employers) (Unrestricted)
Staff pensions (Defined contribution) - pension scheme (Restricted)
Staff pensions (Defined contribution) - pension scheme (Unrestricted)
Staff training (Restricted)
Staff training (Unrestricted)
Travelling (Restricted)
Travelling (Unrestricted)
Rates (Restricted)
Heat, light and water (Restricted)
Heat, light and water (Unrestricted)
Insurance (Restricted)
Insurance (Unrestricted)
Repairs and maintenance (Restricted)
Repairs and maintenance (Unrestricted)
Security (Restricted)
Security (Unrestricted)
Office expenses (Restricted)
General expenses (Unrestricted)
Computer software and maintenance costs (Restricted)
Computer software and maintenance costs (Unrestricted)
Accountancy fees (Unrestricted)
Bookkeeping services (Unrestricted)
Professional fees (Restricted)
Professional fees (Unrestricted)
Bank charges (Unrestricted)|**Total**
**2022**
**£**
118,897
-
-
72,147
191,044
345
75,890
76,235
(42,388)
(1,076)
(260)
(64,672)
(25,073)
(4,611)
(1,602)
(512)
(202)
(3,881)
(80)
(3,393)
(395)
-
(5,959)
(2,829)
(3,075)
(605)
(2,886)
(246)
(1,125)
(886)
(2,560)
(1,620)
(77)
-
(2,346)
(871)
(994)
(1,956)
(172)|**Total**
**2021**
**£**
93,075
97,301
43,207
73,877|
|---|---|---|
|||307,460|
|||1,162
10,795|
|||11,957|
|||(24,906)
(7,674)
(290)
(55,644)
(47,951)
(4,090)
(3,450)
(1,264)
(430)
(565)
-
-
(1,320)
(464)
(7,116)
-
-
(3,175)
(425)
(3,447)
-
(618)
(2,391)
(2,411)
(4,982)
(1,394)
(2,766)
-
(5,299)
(2,568)
(237)|
This page does not form part of the statutory financial statements. Page 27
## **SHINE@NechellsPOD**
## **Detailed Statement of Financial Activities for the Year Ended 31 August 2022 (continued)**
|**_Other expenditure_**
Depreciation charge|**Total**
**2022**
**£**
(176,352)
(305)
(305)|**Total**
**2021**
**£**
(184,877)|
|---|---|---|
|||-|
|||-|
This page does not form part of the statutory financial statements. Page 28