EASTHAM COMMUNITY CENTRE LIMITED CONTENTS OF THE FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 IAARCH 2022 CONTENTS Page Company Information Trustees, Report 4t06 Independent Examinerfs Report Statement of Financral Athibes Bala Sheet Notes to the Financial Statements 10t015
EASTHAM COMMUNITY CENTRE LIMITED (Limlted by Guarantee) CHARITY & COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2022 REFERENCE AND ADMINISTRATIVE DETAILS Charity Name Eastham Communty Centre Ltd (A Company Limited by Guarantee) Registered Company Number 07947565 (EnglaThJ and Wales) Registered Charity Number 1165552 RegigteTrd Office Delamere Community Centre Delamere Avenue E8stham Wrral Mer$eyde CH62 9ED TrusteeslDirectors George Noel Thomas Kevin James Sutton Lewis AndTh4 M&)Jonald Bank•r6 HSBC Bank 58 8romborowJh Village Road Bfomborough Wirral Merseyside CH82 7ET Independent Examlner Counting for Communities Ltd 16 Holmwood Drive Liverpool L37 1PQ
EASTHAIA COMMUNITY CENTRE UMrrED (Lqnited by Guarantee) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022 The trustees, who are also directors of the chartty for the purposes of the COmpanS Act 2006, present their report with the finanaal statements of the charrty ft)r the year ended 31 March 2022. The aco)urrts have been wepared in 1rda with the accountFng 1cleS set out in note 1 to the a£rounta and comply with the Charities Act 2011 a1 the 'A¢inting and Repbwting by Charities: Statement of Recommended practi applicable to charFties preparing their acUnts in accordance the Financial Reporting Standard applicable in the UK and Reputlic cl Ireland (FRS 102) (effedive 1 January 2019).. STRUCTURE. GOVERNANCE AND MANAGEMEpir Governlng docum&nt The organwtion is a registerwj charity and company limited by guarantee arKI the goveming documerrt is the compan5 memorandum and artdes of association dd 13 February 2012 amended by resolutions dahl 15 Odolxr 2013. 18 August 2015 arKI 12 February 2016. Inductlon and tralning of new trustees Trustees are apwinted on the ba&s of their ability to bring to the Board a range of skills to assist in the g0veMan and develop1 of the Charity. In additFon, Chanty Commission literature ts given to 8U Ttuee8 on woing te813 in t)ftler to as8i8t them to untsra their legal resrM)nsibilittes. Oryanlsaknal Structure Eastham Community Centre Ltd is a registered dmnty The Charity coms81[n. Charity Number 1165552 and a registered Cornpany Limrt&l by Guarantee with Companies House Company Number 07947565. The 'rectOrS meet six times a year and are responsi1 for the strategic thredion and policy of the charity. Risk idenoficatlon and management The Board of Directors has revie+1 Ihe major risks to which the Chanty is expos. It has regularty rellWed the key financtal infomation and has examined other operional and business risks whid) the Charity fa. It also confirms that there are established systems in Pla to mibgate &gnfficant risks and where ne(ry resFM)nd to them. The Board of Trustees seeks to maintatn a le1 of unrestiicted funds to Irtrt a minimum of Iwo years (x)re running 8. Public Ben•fft Vjhen planning and programming activities for the locd resFdents of The Wrral, the Trustees of Eastham CmunrtY Cents Ltd are nmndlul of the Charity Commissions guidelines on Public Benefft.
EASTHAM COMMUNITY CENTrE UMrrED (Limited by Guarantee) TRUSTEES, ANNUAL REPORT - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022 OBJECTIVES AND ACTIVITIES The Objeds of the Charity are to further or benefft Ihe residents of Eastham, the wider South WArral area and other Distiicts the Trustees shal deem appropriate, wtthout distinction of gender, sexual orientiion. ra. age. disability or of any political. re]igious or other opinions. Thts will be achieved by as$ctiating together the said residents and the l(Thl aLrthorities. voluntary and other OfQahi8alions in a 6)rnmon èffort 10 adVar édueation and Pfovidé laeilitiè3 in thé oi social ylfare for recreation and leisure time ocrupation with the obJectFve of improving the condilions of lrfe for the re&dents of Eastham. We seek to pronle community involvement and cohesion, facilitate the provision of play and other xtivities for younger people and other activtties which will benefft the residents of Eastham. ACHIEVEMEKf AND PERFORMANCE Eastham Community Centre Ltd has had another drfficult year OFerationally due to the COVID 19 pandemic and the need to CoMY to government legislation and regulations. This resutted in the Community Centre being unable to continue all ivities and events throughout the year. The Community Centre is still heavily dependent on and supported by the increasing recruitment and involvemert of volunteerJ. The Centre continues to play a pivotsl role in tackling Social Isolation in Eastham" and supporting individuats and families with a 'bottom up" approxh and continued support from partners, stskeholders and volunteers. We have also been able to maintain our users and activities to pre COVID levels with the expIlOn of a reduction in children's parties at the weekends. We have continued to provide f(K*J hamFers and delivered lunches and dinners, whenever and wherevor possible for I sid8nts and famili•s ov•r th• y•ar. FINANCIAL REVIEW The year ended with an increase in our surplus. primarily due to income from grants from central and local govemment. Successful bids were also made to other foundalyon trusts and partners and donations Yre reIVed locally through busine&8es and residents to support indiwduals and families in Éastham and vrra1 South. Arthough income from regular users significantly Irreased in the year. it was still lower than the years before the Covid 191(thlown regulations. PLANS FOR THE FUTURE PERIODS The Direth)rs retain their confidence that Eastham Communty Centre Ltd is established on 8 sound financial footing. Eastham Communty Centre Ltd has n<M teen operating independently of Wirral Borough CounGtl for over 10 years as a wmpany limtied by guarantee. In that time, usa3e of the Delamere Communty Centre by both r8gular and ttc2sional users has increas1 considerabty. Efforts IiT-,'Il bo made to li aeas• the nurnr of volunt•ors who aro activo in both th• us•r groups and cccasional use of the Delamere Communty Centre. We will strive to further build and maintain our relationships with our regul8r users and potential new users to maintain the currènt and fuiure sustainabilty of the Delamere Community Centre. We wll continue to pursue opportunities for future funding to improve the facilitie5 and services at the Centre to develop our local o)mmunty offerfurther.
EASTHAM COMMUNITY CENTRE UMITED (Lmnlted by Guarnntee) TRUSTEES. ANNUAL REPORT - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022 STATEMEKf OF TRUSTEES RESPONSIBIUTIES Company law requires the Dire(knrs to prepare financia Statem for eh finanrial period that give a true arKI fair view ofthe state of affairs of the company and of ts income and expenditure for that period. In preparing those finanoal statemerts, the Direct{ are sekna Sultat accounting [caeS and then apply them consistenty: rdke judgements and estimatss that are sOnable arKI pruden( epare the financial statenHts C the going o)r¥xn basis unless it is inappropria•A to presupw •hat the cornp will (lAL as a goiNJ cdjncem; slale whether apF4icable acJxK[ntI standards haNE been folloed. subject to any material derArture disclosed *KI explained in the finaTh?al statements. The dire(Xor5 are resrnn&ble for keeping proper accountFng records which disdose with reasonable a(xurxy at any time the finanaal position of the company and to enable them to ensure that the financial accounts cOmY with the ConN)anies Act 2CMJ6. They are also responsible for safeguarding the assets of the comFony and hen for taking reasonable steps forthe preventton and detection of fraud and other irregularities. By Order of the Board K. J. Sutt Date.. 9112121............................
INDEPENDENT EXAMINA TION TO THE MEMBERS OF EASTHAM COMMUNITY CENTRE LIMITED (Llmited by Guarantee) FOR THE YEAR ENDED 31 MARCH 2022 I rep on the accnts for the year ermled 31 March 2022 set out on pages 8 to 15. Respeclive responsibilitles of trustees and exarnlnef The charity's trustees are responsibte forthe preparation of the actounts. The d)aritYs trustees consider that an audit is not required for this year under section 144 dthe Charities Act 2011 (the Charities Aca) and that an independent trxaminatson is requited. It is my Wnsibilty to: eIne the accnts under seclion 145 of the Charities Ai to folltrw the procedures lad down in Genernl Diredions given by the Charity Commission (ur[ se011 14S (S)(k) of Chaiitios Act, and to st whether particular matters have o)rrE to my attention. Basis of the independerrt examine$ report My examination was carried out in CordanCe with the General Directions given b¥ the Chartty Commission. An examinatson indudes a review of the accounting r6rords kept by the charity and a cfjmparison of the accounts presented with those records. It also indudes consideration of any unusual items or disdosures in the accounts. arKI seeking exklanations from the trustees conmIng any such matters. The protyjures undertaken do not provide all the eiden that would be required in an alit, and o)nsequently no opinion is grven as to'whethar +le ac£oL'nts preL. matters set in the SLIr belcw. 8rtd fair vievl the report is limited to those Independent •xaminerts statemert In connection with my examination, rlo matter has come to my attention: which gives me reasonable wse lo believe that. in any materiaF resFd. the requirem. . to keep acr/Junting records in ¥a)rdarKe with $tIOn 130 of the Charities Ad", and b. to prepare &counts whith a(n)rd with the accounting records. compty Wtth the aceounting requFrem*.- & the Charities A have not met. or to which, in my opinion, attention shoukl te drawn in order to enable a proper undetstanding of the rnnts to be reathed. Name.. StepIn Leonard BA. FCCA Counling For Communities Ltd 16 Holmwood Drive, LiverpooI, L37 1 PQ
EASTHAM COMMUNITY CENTRE UMITED (Llmited by Guarantse} STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022 2022 iknrestiw Restric1 Total Funts Funds Funds INCOMING RESOURCES Incon & endowThnts fronr Donations and legacies Charitable &bit 14,561 21.717 1.072 25.985 40,546 21.717 1,072 55.133 EStm&ts 19 Total incon 37. 25.985 63.338 RESOURCES EXPENDED Expendire on: Raising fur 27. 19.832 47,388 Total oxpend6ture 27.556 19.832 47A88 Net inconp l (expondire) for the ar before transfe 9.797 6,153 15.950 16.P)34 13 Net ineonw l (expenditurn) for the s•ar 10,452 15,950 16.634 RECONCILIATION OF FUNDS Total funds fcThwd 43,142 73 56,574 TOTPL FUNDS CPRRIED FORWPRD 53.594 35,564 89,158 73,208 There are recognised gains or losses other than the net m¢y4ement in funts for the 81)ove two financial yes. All incoming reSrr* resources exp8nded deriNe fn)m cxxrtinuing activities.
EASTHAM COMMUNITY CENTRE LIMITED (Llmited by Guarantee) BALANCE SHEET At 31 MARCH 2022 REGISTRA TION NUMBER: 07947565 2022 2022 Unrestrthj Reslrthj Funds Funds 2022 Totsl Funds 2021 Total Funds FIXED P3SETS Tangibte assets 12,058 1.931 13,989 7,888 CURRENTPSSETS Debtors Cash at bank and K hand 10 11 1,787 40.397 42.164 1,767 74,030 75,797 2,273 33.633 33,633 .v 66,297 CREDITORS Amounts falling due within one year 12 {628) (628) (977) NET CURRENT A8SETS 41.536 33,633 75,169 65,320 TOTAL SETs LESS CURRENT LIABILITIES 53,594 35,564 89,158 73,208 FUNDS Unresikn'cted funds Restricbj funds TOT FUNDS 13 53,594 43,142 30,066 73.208 35,564 35.564 35,564 89.158 53.594 For the year erKling 31 March 2022 the (xxnpany was entitled to exemption from audit under section 477 of the Companies Ac# 2006 rdating to small o)mpanies. Dlrectors, pOnSIbIlitse5 The members have not required the ts)mpany to obtain an audit of its aCcUnt5 for the year in qLSestion in akncordance with secti& 1 476 of the CGmi panies Act 2006 The directofs thowledge their resp)nsibilities for tt)mplying wtth the requirements of the Companies Act 2006 wth respect to actountrng re)rdS and the preparation of accounts. These accounts have been prepared in accordan with the provisions applicable to companies subject to the small companies, regime. The financial stat8nts w8r• 4)proV1 by th• 8oard of Trust80s and w•rn $ignod on it$ thalf by: I l. i J..l.J.a................. K.J.S DireL*or Date The notes fom r4rt of these finanaal statements
EASTHAM COMMUNITY CENTRE UMITED {Limit8d by Guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 1. ACCOUNTliw POUCIES Basis of preparation and accountlrvJ convention The finanaal statements of the charity, which is a public benefft entrty under FRS 102. have trEen prepar&d under the historical cost convention. the Companies Act 2006, the Charities Acl 2011 and 'Accounting and Reporting by Charities.. Ststement of R0MMended Practice for Charities, applicable to charities preparing their ac)xiunts in )rdanCE with the Financial Reporting Standard applicable in UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The charity has taken advantage of the disdosure exemption in preparing these finanrAal ststements. as penxitted by FRS 102. the requirements of Sethon 7 Statement of Cash Flcrbvs. The accounts are prepared in sterliThJ, which is the functional rren of the chaiTty and monetary amount8 in the68 fj.nancial 6tet.ements are roijnded to the nearest £. Golng Concern At the time of w)roving the Trts, the trustees haNE reasonable expectalion that the charity has adequate resources to continue in operattonal existen for the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing the &o)unts. Inccme Incoming recognllion All incoming resources are induded on the Statement of FinancÉal Acbvities (SOFA) when the chartty is legally entiNed to the income ayl the amount ¢n be quantified with reasonable accuracy Incomlng Resources with Relatod Expenditure Ilthere inMing reSoUrS have rdated expenditure (as fundratsing or contract income} the incoming resourr and relat&l expenditure are reported gr05s in the SOFA Grants and Donallons Grants and donations are only induded in the SOFA when the Charity has unconditional entFdement to the resource. Contractual In¢om8 and Perforniance Related Grdnts This is only indudj in the SOFA once the related goods or services have Lwen delivered. Volunteer H•lp The value of any lUntary help received is not IndUd in Ihe aCtnts. Invesbnent Incom? This is induded in the a¢¢ounts when re¢xvabte. endituTr and Llabilibes Liability Recognition Liabilities ar8 f8tt¥-. ;sed as as th•r• IS a leg or Constructi oblallOn conrtng ttrTr• charity to that expenditure. Governance Costs These indude costs of the preparation K1 examination of sLgtutory accourts, tts o)sts of trustee meetings and cosi of any legal to trustees on govemKe or constitutional matters. 10
EASTHAM COMMUNITY CENTRE LIMITED (Limited by Guarants•) NOTES TO THE FINANCIAL STA TEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022 Grants and Pefr_Thance Condloons Vvhere the charity gives a grant with o)nditsons for its payment being a speofic level of service outpui to be prowded, such grants are only recognised in the SOFA ore the recipient of the grant has provided the specific Servi or output. Grants payabl• without Perfomiance Conditions These are only recognised in the accounts when a MMItment has been male and there are no conditions to be met relating to the grant which remain in the control of the charity Flxgd assèts and deprnciation Depreciation is provided at the foll(ywing annual rates in orderto write off e&h asset over its estimated useful lrfe. The fdlthving rates and are used. Plant & Equipment 25% straight line Fixtures & Fittings IT Equipment 25% straiglrt line 25% straight line All equipment, fixtures and fftts.ngs with an original cost of tess than £500, are written off in the year in which the 6xp8ndA.. ..? w& In¥1 ed on the basis th& iv ie nLui of the company's ac&viti•s, the is no expectation that the cost of the assets will be recovered in the way of future revenues. Cash and cash equivalerrts Cash and ISh equivalents indude cash in hand. deposits held at call with banks, other short-temi liquid investments with original maturities of three months or less. and bank overdrafts. Flnancial instruments The charity only has finarKaal assets arKJ finanoal liabilitses of a 'nd that qualfy as basic financial in51ruments. Basic finanual instrumerrts are inttially recognised at transaction value and subsequently measured at their settlement value wth the exoption of bank loans whith are subsequerrtty measured at amortised cost using the effective interest methcJ. Taxatlon The charty is exempt from corpor8tion tax on ts charitable
EASTHAM COMMUNITY CENTRE LIMITED (Limited by Guarantee) NOTES TO THE FINANCIAL STA TEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022 INCOMING RESOURCES 2022 2022 Unrestrthd Restricted 2022 Total 2021 Total 2 Donations & legacles Wirra Counc C(H)p Amold Clwk. LCVS Edsential Other donations HVRC Job Retention Asda Groundwork UK National Lottery CAW Communty Fwndation He8wall Rnd TatA• Steve Wjrgan PH Holt 11,850 15,500 2,700 1,000 1,5 3,994 319 972 32.161 2,700 2,711 3,030 972 1,464 5,311 500 750 250 5,000 1,040 5,000 2,757 55,133 14,561 25,985 2022 2022 Unrestricted Restricted 2022 Totsl 2021 3 Charitable activities Room Hire 21,717 21.717 21.717 21,717 7,239 7,239 2022 2022 2022 Unrestrthd Restricted Total 2021 Total 4 Other trading activltlos Other income 1,072 1,072 1.072 909 909 ,vi 2022 2022 Unrestricted Restrict 2022 Total 2021 Total 6 Investn*nts Bank interest receiwable 19 19 RESOURCES EXPENDED 2022 2022 Unrestrthd Restricted 2022 Total 2021 Total 6 Raislng funds oth 12
EASTHAM COMMUNITY CENTRE LIMITED (Limlted by Guarantee) NOTES TO THE FINANCIAL STA TEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022 2022 2022 Unrestricted Reslricted 2022 Total 2021 7 Charitable activitles &)Vemae costs (see belLW) Salaries F¢>1 purchases Cleaning Telephone rr Costs 550 11.546 18,956 2,338 1.214 144 10.574 972 16,029 11.646 16,029 1.811 1,428 144 1S0 2,521 1,811 1.428 144 150 2.521 994 1.395 90 264 1,01 1.998 21 70 329 510 43 LvJht Peat Ratss and water Gardening seNces rketing Centre equipment Insurance interAnce and repairs staffIlunteer expenses Post A Stationery 2,833 1,306 1,175 1.396 90 291 697 459 1,006 1.998 21 70 329 610 781 Garage Rental Bank charges Sundry Summerlxmas acbvitss DeVecil0n 529 1,679 2,078 46,666 2,767 27,556 965 19,832 3,732 47.388 2022 2Q21 Included in Governance costs IndeFent examinevs fees 550 550 2Q22 2021 8 Stsff Costs and Eni)knspe$ Wages and salaries Sccial security costs Pension 11,400 11,400 146 11.546 146 11,546 emfv eamed £80.(X)O or more durirvJ the year 2022 2021 The a¥prage nUMr d emKA0 during the year was: 13
EASTHAM COMMUNITY CENTrE UMITED (Limited by Guarants•) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022 9 Flxed Plant & Equ11ent FiXre$ & Fittings uipment Total At 1 P4xI 2021 Disposals ddtb(x At 31 2022 450 (450) 5,855 5,655 10.547 (755) 4,178 13.970 191 (191) 11.188 (1.396) 9,833 19.626 Depreciation At 1 April 2021 On Disposals Charge for year At 31 2022 450 (450) 586 2,659 {755) 3,146 5.050 191 (191) (1,396) 3,732 Net Book Value t 31 March 2022 5.069 8,920 13,989 7,888 At 31 Varch 2021 7.888 2022 2021 10 Debtors Prepaymerts Debtors 301 1,972 2,273 1,767 2022 2021 11 Cash at bank and in hand Current bank account DeFQSit bank account Cash in harKI 41.236 32.769 31,052 32,756 216 64,024 74,030 2022 2021 12 Credltors . anUnts falling due *ithin one year cruds Credltors Hwtc 977 28 628 977 14
EASTHAM COMMUNITY CENTRE LIMrrED (Limited by Guarnntse) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022 9 Flxed A6s•ts Plant & Equipment FiXre$ & Filti'nas uipment Total A 1 2021 Disposals ditK)ns At 31 Plfirch 2022 450 (450) 5,655 5,655 10,547 (755) 4.178 13,970 191 (191) (1,396) 9.833 19,625 Depreclation At 1 2021 On Dispjsals Charge for year At 31 Wch 2tr22 450 (450) 2,859 (755) 3.146 5.050 191 (191) 3,300 (1,396) 3,732 4636 Net Book Value 31 March 2022 5,069 8,920 13,989 31 Ikrch 2021 2022 2021 10 Debtorn Prepayments Debtors 267 301 1,972 2,273 1.767 2022 2021 11 Cash at bank and In hand Current trAnk account Deposrt bank ac¢ount Cash Èn hand 41.236 32,759 36 74030 31,052 32.756 216 64,024 2022 2021 12 Creditors . aTrounts falling due thIn one s•ar cruats Credikys HMRC 977 628 977 14
EASTHAM COMMUNITY CENTRE UMITED (Llmlted by Guarantso) NOTES TO THE FINANCIAL STATEMENfJ - CONTINUED FOR THE YEAR ENDED 31 MARCH 2022 Balance at 31 rch 2021 13 Movennt In Fund8 Balance at 31 March 2022 Transfers lcome E%sendiiure In / (Out) Ur.strlctod Fkn'-..ds Gerwal Fund 43,142 37.353 (27.556) 655 63.694 Re8trlct•d Funds C(wp Tor krtchen cL0P for bathro(xn Wirral Counc 2.896 (965) 1,931 2,700 27,170 2.700 15,500 1,000 1,500 27.170 (14.845) (1.000) {1.500) (231) {319) (972) (19,832) (655) d Clark LCVS Edsential 3.763 Other donathy HMRC Job Ret8ntv)n 319 972 25,985 (655) 35.664 Total Funds 73.208 63,338 {47,388) 89,158 14 Tru8tse6' Renwneration and Benoffts There were no trustees, remuneratKsn or other benefits for the year end&Y 31 Varch 2022 nor for the year ended 31 Vorch 2021 15 Trustees. Expgn8es There were no trustees. expenses paMJ for the year erKled 31 fvr¢h 2022 nor for the year ended 31 Plorch 2021 16 Capitsl conntS The company had no captsl ccxnmrtrnents at 31 2022 (2021.. None) either contracted for or authorised by the direckns but rnt contracted for. 15
EASTHAM COMMUNITY CENTRE LIMITED (A COMPANY LIMITED BY GUARANTEE) REGISTERED COMPANY NUMBER: 07947565 (England and Wales) REGISTERED CHARITY NUMBER: 1165552 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022