2021-03-31-accounts - Swanside Community Centre

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REGISTERED COMPANY NUMBER: 08867700 (England and Wales)
REGISTERED CHARITY NUMBER: 1162051

`Report of the Trustees and`

Unaudited Financial Statements for the Year Ended 31 March 2021

`for`

`SWANSIDE COMMUNITY CENTRE`

Butterworth Barlow
Chartered Accountants
Butterworth Barlow House
10 Derby Street
Prescot
Liverpool
Merseyside
L34 3LG

SWANSIDE COMMUNITY CENTRE

Contents of the Financial Statements
for the Year Ended 31 March 2021

	`Page`
`Report of the Trustees`	`1 to 3`
`Independent Examiner's Report`	`4`
`Statement of Financial Activities`	`5`
`Balance Sheet`	`6 to 7`
`Notes to the Financial Statements`	`8 to 13`
`Detailed Statement of Financial Activities`	`14`

Report of the Trustees
for the Year Ended 31 March 2021

`SWANSIDE COMMUNITY CENTRE`

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31March2021.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

To supportthe communityof Swansidein developingsocial interaction,play, learningand physicalactivity.To provide
ameetingplaceforthedevelopmentofideasthatimprovethecommunityofSwanside.Tocreatelong term
sustainable support for the community of Swanside.

Page 1

SWANSIDE COMMUNITY CENTRE

`Report of the Trustees for the Year Ended 31 March 2021`

`OBJECTIVES AND ACTIVITIES`

`Achievements and performance`

Whata yearit hasbeen?Butona positivenote,thisyearhasdefinitelybroughtourcommunitytogethereven more
andallowedustoidentifythemostvulnerablepeopleinourcommunityandsupportthemineverywaythat we
possibly can.

Wehavedeliveredmealseachdaytoourolderandvulnerableresidentsaswellasfamilies.Wehavedelivered food
parcels,collectedprescriptions,shoppedforpeople,supportedfamilieswithCOVID-19bydeliveringfood and
essentialstotheirhomes.Westartedapenpalsystemandwedeliveredpicturesandletterswrittenbythe local
childrentoouroldercommunityandthiswasalifelinetosomanypeople.Wehavesungondoorsstepsaswell as
chatting and giving our time to our older and isolated community.

Weweresupportedbyeveryoneinourcommunityaswellasourlocalshopsbyfoodandtoiletrydonations which
helped us to open a food bank in our centre and this again was a life line to so many people.

Oursocialmediapagehasplayeda hugepartinidentifyingthosemostinneedandpeoplegotintouchevery single
dayeitherto passon informationregardingsomeoneneedinghelpor forthemselves.It was alsoa fantastic platform
in keeping our community updated with the latest COVID information and what's happening in our centre.

We carriedonwithourbreakfastclubeachmorningtosupportallofourkeyworkingparentsandwhen restrictions
lifted,wereopenedsomeofourgroupsforouryoungerandoldercommunitybutthiswasonlyforashort while
before restrictions were reinstated.

We starteda knityourselfthroughCOVIDscheme,whichgot everyoneknitting,especiallyourolderresidentsand we
are planning an open day to show off the beautiful scarves as well as our pen pal letters and pictures.

We delivered packed lunches each day to support struggling families as well as craft packs.

WeopenedourWinterwonderlandandgrottoinoursensorygarden,byusingabookinginsystemwhichwas very
successfulandreallybusy.We madethisa free eventforeveryoneandmadesurethateverychildgotthechance to
meet Santa.We delivered30 ChristmasdinnersonChristmasdayandsangcarolsandwe deliveredlovelyparty food
and gift boxes for our older and isolated residents on New Year's Eve.

Because of all the fantasticwork that Swansidehas deliveredthroughoutthe pandemic,we were also lucky enough to
wina brand-newkitchenfromMagnetKitchens.Thiswasbecausewe werenominatedbyhundredsofpeoplein our
community.

Wehavebeensupportedbysomanyorganisationsthroughoutthistime,shops,restaurants,communityand local
businesses.Wehavebeenluckyenoughtosecurefundingfromdifferentorganisationswhichhashelpedus to
continue supporting the most vulnerable in our community.

KnowsleyCouncilhas playeda key role with fundingand supportand we have workedwith them on their community
and support line to identify even more vulnerable people and families.

`Public benefit`

The trustees can confirm that they have compliedwith their duty to have due regard to the guidanceon public benefit
published by the charity commission in exercising their powers or duties.

`FINANCIAL REVIEW`

`Reserves policy`

Thetrusteesaimtoholdanamountinreservesatleastequaltosixmonthsrunningcostsofthecentreto maintain
operations in times of reduced revenues.

Page 2

SWANSIDE COMMUNITY CENTRE

Report of the Trustees
for the Year Ended 31 March 2021

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.

`Recruitment and appointment of new trustees`

Trusteesare recruitedbasedon skillsaccordingto the needsof the charityassessedby the existingtrustees. Trustees
must be appointed by a resolution of the other trustees. No external body is entitled to appoint trustees.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number`

08867700 (England and Wales)

`Registered Charity number`

`Registered office`

Willoughby Road
Huyton
Liverpool
Merseyside
L14 6XA

`Trustees`

Mrs I Doyle Trustee
Mrs M Edwards Treasurer
Mrs V M Kelly Secretary
Mrs J P Owens Trustee & Development Manager
Mrs R J Holland Trustee

`Independent Examiner`

Butterworth Barlow
Chartered Accountants
Butterworth Barlow House
10 Derby Street
Prescot
Liverpool
Merseyside
L34 3LG

`FUNDS HELD AS CUSTODIAN FOR OTHERS`

No funds or assets are held as custodian for others.

Approved by order of the board of trustees on 8 November 2021 and signed on its behalf by:

Mrs I Doyle - Trustee

Page 3

Independent Examiner's Report to the Trustees of

`Swanside Community Centre`

`Independent examiner's report to the trustees of Swanside Community Centre ('the Company')`

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

`Responsibilities and basis of report`

As the charity'strusteesof the Company(andalsoits directorsfor the purposesof companylaw)youare responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfiedmyself that the accountsof the Companyare not requiredto be auditedunder Part 16 of the 2006  Act
andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccounts as
carriedoutundersection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI have
followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:

1. accounting records were not kept in respect of the Company 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)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Butterworth Barlow
Institute of Chartered Accountants in England & Wales
Butterworth Barlow
10 Derby Street
Prescot
Merseyside
L34 3LG

8 November 2021

Page 4

`SWANSIDE COMMUNITY CENTRE`

`Statement of Financial Activities for the Year Ended 31 March 2021`

`Unrestricted` `fund` `Notes` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `13,650` `Other trading activities` `2` `12,265` `Total` `25,915` `EXPENDITURE ON` `Other` `34,529` `NET INCOME/(EXPENDITURE)` `(8,614)` `RECONCILIATION OF FUNDS` `Total funds brought forward` `85,370` `TOTAL FUNDS CARRIED FORWARD` `76,756`	`Restricted` `fund` `£` `58,677` `-` `58,677` `49,859` `8,818` `46,399` `55,217`	`31.3.21` `Total` `funds` `£` `72,327` `12,265` `84,592` `84,388` `204` `131,769` `131,973`	`31.3.20` `Total` `funds` `£` `47,580` `32,384`
			`79,964` `70,214`
			`9,750` `122,019`
			`131,769`

The notes form part of these financial statements

Page 5

`SWANSIDE COMMUNITY CENTRE`

`Balance Sheet 31 March 2021`

`Unrestricted` `fund` `Notes` `£` `FIXED ASSETS` `Tangible assets` `7` `60,029` `CURRENT ASSETS` `Cash at bank` `18,545` `CREDITORS` `Amounts falling due within one year` `8` `(1,818)` `NET CURRENT ASSETS` `16,727` `TOTAL ASSETS LESS CURRENT LIABILITIES` `76,756` `NET ASSETS` `76,756` `FUNDS` `9` `Unrestricted funds` `Restricted funds` `TOTAL FUNDS`	`Restricted` `fund` `£` `-` `55,217` `-` `55,217` `55,217` `55,217`	`31.3.21` `Total` `funds` `£` `60,029` `73,762` `(1,818)` `71,944` `131,973` `131,973` `76,756` `55,217` `131,973`	`31.3.20` `Total` `funds` `£` `64,468` `73,861` `(6,560)` `67,301` `131,769` `131,769` `85,370` `46,399` `131,769`

The charitablecompanyis entitledto exemptionfrom audit under Section477 of the CompaniesAct 2006 for the year
ended 31 March 2021.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 March 2021 in accordance with Section 476 of the Companies Act 2006.

`The trustees acknowledge their responsibilities for`

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

continued...

Page 6

Balance Sheet - continued
31 March 2021

`SWANSIDE COMMUNITY CENTRE`

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon8 November2021 and
were signed on its behalf by:

Mrs J P Owens - Trustee

Mrs I Doyle - Trustee

Mrs M Edwards - Trustee

The notes form part of these financial statements

Page 7

SWANSIDE COMMUNITY CENTRE

Notes to the Financial Statements
for the Year Ended 31 March 2021

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

The financialstatementsof the charitablecompany,whichis a publicbenefitentityunderFRS 102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Companies Act 2006. The financial statements have been prepared under the historical cost convention.

`Income`

All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto the funds,
it is probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis
andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.

`Tangible fixed assets`

Depreciationis providedat the followingannualrates in orderto write off each asset over its estimated useful
life.

Improvements to property-     25% on cost, 10% on cost and 2% on cost
Computer equipment- 25% on cost

`Taxation`

The charity is exempt from corporation tax on its charitable activities.

`Fund accounting`

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

continued...

Page 8

SWANSIDE COMMUNITY CENTRE

`Notes to the Financial Statements - continued for the Year Ended 31 March 2021`

`2. OTHER TRADING ACTIVITIES`

`2.`	`OTHER TRADING ACTIVITIES`
		`31.3.21`	`31.3.20`
		`£`	`£`
	`Fundraising events`	`9,303`	`2,072`
	`Room hire`	`510`	`6,440`
	`Clubs and events`	`2,452`	`23,872`
		`12,265`	`32,384`
`3.`	`NET INCOME/(EXPENDITURE)`
	`Net income/(expenditure) is stated after charging/(crediting):`
		`31.3.21`	`31.3.20`
		`£`	`£`
	`Depreciation - owned assets`	`5,609`	`5,633`
`4.`	`TRUSTEES' REMUNERATION AND BENEFITS`
		`31.3.21`	`31.3.20`
		`£`	`£`
	`Trustees' salaries`	`25,563`	`25,567`

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31March2021norfortheyear ended
31 March 2020.

`5. STAFF COSTS`

The average monthly number of employees during the year was as follows:

	`31.3.21`	`31.3.20`
`Employee`	`1`	`1`

No employees received emoluments in excess of £60,000.

continued...

Page 9

`SWANSIDE COMMUNITY CENTRE`

`Notes to the Financial Statements - continued for the Year Ended 31 March 2021`

`6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`Unrestricted` `Restricted` `fund` `fund` `£` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `-` `47,580` `Other trading activities` `32,384` `-` `Total` `32,384` `47,580` `EXPENDITURE ON` `Other` `35,127` `35,087` `NET INCOME/(EXPENDITURE)` `(2,743)` `12,493` `RECONCILIATION OF FUNDS` `Total funds brought forward` `88,113` `33,906` `TOTAL FUNDS CARRIED FORWARD` `85,370` `46,399` `7.` `TANGIBLE FIXED ASSETS` `Improvements` `to` `Computer` `property` `equipment` `£` `£` `COST` `At 1 April 2020` `72,367` `3,717` `Additions` `-` `1,170` `At 31 March 2021` `72,367` `4,887` `DEPRECIATION` `At 1 April 2020` `9,918` `1,698` `Charge for year` `4,446` `1,163` `At 31 March 2021` `14,364` `2,861` `NET BOOK VALUE` `At 31 March 2021` `58,003` `2,026` `At 31 March 2020` `62,449` `2,019`	`Total` `funds` `£` `47,580` `32,384`
	`79,964` `70,214`
	`9,750` `122,019`
	`131,769`
	`Totals` `£` `76,084` `1,170` `77,254` `11,616` `5,609` `17,225` `60,029` `64,468`

continued...

Page 10

`SWANSIDE COMMUNITY CENTRE`

`Notes to the Financial Statements - continued for the Year Ended 31 March 2021`

`8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`Social security and other taxes` `Other creditors` `MOVEMENT IN FUNDS` `Unrestricted funds` `General fund` `Restricted funds` `Restricted fund` `TOTAL FUNDS` `Net movement in funds, included in the above are as follows:` `Unrestricted funds` `General fund` `Restricted funds` `Restricted fund` `TOTAL FUNDS`	`At 1.4.20` `£` `85,370` `46,399` `131,769` `Incoming` `resources` `£` `25,915` `58,677` `84,592`	`31.3.21` `31.3.20` `£` `£` `822` `5,478` `996` `1,082` `1,818` `6,560` `Net` `movement` `At` `in funds` `31.3.21` `£` `£` `(8,614)` `76,756` `8,818` `55,217` `204` `131,973` `Resources` `Movement` `expended` `in funds` `£` `£` `(34,529)` `(8,614)` `(49,859)` `8,818` `(84,388)` `204`

`9. MOVEMENT IN FUNDS`

continued...

Page 11

SWANSIDE COMMUNITY CENTRE

`Notes to the Financial Statements - continued for the Year Ended 31 March 2021`

`9. MOVEMENT IN FUNDS - continued`

`Comparatives for movement in funds`

`At 1.4.19` `£` `Unrestricted funds` `General fund` `88,113` `Restricted funds` `Restricted fund` `33,906` `TOTAL FUNDS` `122,019` `Comparative net movement in funds, included in the above are as follows:` `Incoming` `resources` `£` `Unrestricted funds` `General fund` `32,384` `Restricted funds` `Restricted fund` `47,580` `TOTAL FUNDS` `79,964`	`Net` `movement` `At` `in funds` `31.3.20` `£` `£` `(2,743)` `85,370` `12,493` `46,399` `9,750` `131,769` `Resources` `Movement` `expended` `in funds` `£` `£` `(35,127)` `(2,743)` `(35,087)` `12,493` `(70,214)` `9,750`

A current year 12 months and prior year 12 months combined position is as follows:

`Unrestricted funds` `General fund` `Restricted funds` `Restricted fund` `TOTAL FUNDS`	`At 1.4.19` `£` `88,113` `33,906` `122,019`	`Net` `movement` `in funds` `£` `(11,357)` `21,311` `9,954`	`At` `31.3.21` `£` `76,756` `55,217`
			`131,973`

continued...

Page 12

SWANSIDE COMMUNITY CENTRE

`Notes to the Financial Statements - continued for the Year Ended 31 March 2021`

`9. MOVEMENT IN FUNDS - continued`

A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`58,299`	`(69,656)`	`(11,357)`
`Restricted funds`
`Restricted fund`	`106,257`	`(84,946)`	`21,311`
`TOTAL FUNDS`	`164,556`	`(154,602)`	`9,954`

`10. RELATED PARTY DISCLOSURES`

`MALVERN MUMS`

MalvernMumsareanotforprofitcommunityorganisationconsistingofthecentre'sTrusteesand other
communityvolunteers.Thisorganisationrunsthecentre'skidsandyouthclubs,receivingtheattendance fees
and paying the running costs.

MalvernMumspaysforroomhireinordertoruntheclubsonan'armslength'basis.MalvernMums also
make a contribution to the centre's running costs such as gardening and window cleaning.

Page 13

`SWANSIDE COMMUNITY CENTRE`

`Detailed Statement of Financial Activities for the Year Ended 31 March 2021`

	`31.3.21`	`31.3.20`
	`£`	`£`
`INCOME AND ENDOWMENTS`
`Donations and legacies`
`Grants`	`72,327`	`47,580`
`Other trading activities`
`Fundraising events`	`9,303`	`2,072`
`Room hire`	`510`	`6,440`
`Clubs and events`	`2,452`	`23,872`
	`12,265`	`32,384`
`Total incoming resources`	`84,592`	`79,964`
`EXPENDITURE`
`Other`
`Event costs`	`2,486`	`13,874`
`Food parcels & support`	`29,648`	`-`
	`32,134`	`13,874`
`Support costs`
`Management`
`Trustees' salaries`	`25,563`	`25,567`
`Finance`
`Depreciation of tangible fixed assets`	`5,610`	`5,632`
`Other`
`Rates and water`	`1,105`	`1,166`
`Insurance`	`2,110`	`2,069`
`Light and heat`	`4,207`	`5,046`
`Telephone`	`856`	`896`
`Cleaning and sundries`	`6,211`	`8,228`
`Licences and subscriptions`	`401`	`233`
`Property repairs`	`4,031`	`4,210`
`Equipment for centre`	`-`	`1,133`
`Accountancy`	`2,160`	`2,160`
	`21,081`	`25,141`
`Total resources expended`	`84,388`	`70,214`
`Net income`	`204`	`9,750`

This page does not form part of the statutory financial statements

Page 14