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2024-03-31-accounts

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 2024

1

EASTHAM COMMUNITY CENTRE LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

CONTENTS Page
Company Information 3
Trustees'Report 4 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 16

2

CHARITY & COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name

Eastham Community Centre Ltd (A Company Limited by Guarantee)

Registered Company Number

07947565 (England and Wales)

Registered Charity Number

1165552

Registered Office

Delamere Community Centre Delamere Avenue Eastham Wirral Merseyside CH62 9ED

Trustees/Directors

George Noel Thomas Kevin James Sutton Lewis Andrew Macdonald Mandi Jayne Wilson

Bankers

HSBC Bank 58 Bromborough Village Road Bromborough Wirral Merseyside CH62 7ET

Independent Examiner

KLAS Accountants Ltd Eastham Hall Eastham Wirral CH62 0AF

3

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011 and the '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 2019)'.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a registered charity and company limited by guarantee and the governing document is the company's memorandum and articles of association dated 13 February 2012 amended by special resolutions dated 15 October 2013, 18 August 2015 and 12 February 2016.

Induction and training of new trustees

Trustees are appointed on the basis of their ability to bring to the Board a range of skills to assist in the governance and development of the Charity. In addition, Charity Commission literature is given to all Trustees on an on-going basis in order to assist them to understand their legal responsibilities.

Organisational Structure

Eastham Community Centre Ltd is a registered charity with The Charity Commission, Charity Number 1165552 and a registered Company Limited by Guarantee with Companies House, Company Number 07947565. The Directors meet six times a year and are responsible for the strategic direction and policy of the charity.

Risk identification and management

The Board of Directors has reviewed the major risks to which the Charity is exposed. It has regularly reviewed the key financial information and has examined other operational and business risks which the Charity faces. It also confirms that there are established systems in place to mitigate significant risks and where necessary respond to them. The Board of Trustees seeks to maintain a level of unrestricted funds to meet a minimum of two years' core running costs.

Public Benefit

When planning and programming activities for the local residents of The Wirral, the Trustees of Eastham Community Centre Ltd are mindful of the Charity Commissions guidelines on Public Benefit.

4

OBJECTIVES AND ACTIVITIES

The Objects of the Charity are to further or benefit the residents of Eastham, the wider South Wirral area and other Districts the Trustees shall deem appropriate, without distinction of gender, sexual orientation, race, age, disability or of any political, religious or other opinions. This will be achieved by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the residents of Eastham. We seek to promote community involvement and cohesion, facilitate the provision of play and other activities for younger people and other activities which will benefit the residents of Eastham.

ACHIEVEMENT AND PERFORMANCE

Eastham Community Centre Ltd has had a good year operationally and financially. This has resulted in the Community Centre being able to continue all activities and events throughout the year.

The Community Centre is still heavily dependent on and supported by the increasing recruitment and involvement of volunteers.

The Centre continues to play a pivotal role in supporting individuals and families with a “bottom up” approach and continued support from partners, stakeholders and volunteers. As a response to the “Cost of Living “ crisis we delivered a successful consortium bid on behalf of several groups in Eastham to develop and deliver a “Warmer Hubs” project in Eastham. The hubs offered different activities with the common themes of food, warmth friendship. Activities included luncheon clubs, mums and tots groups, social activities and exercise for the elderly. The project enabled us to develop a “food pantry” at the Centre for local residents which we have managed to keep going and is sustainable.

We have also continued to provide food hampers and delivered lunches and dinners, whenever and wherever possible for local residents and families over the year.

We were also successful in securing funding to run Easter and Summer activities for families and children.

We continue to have an ongoing maintenance programme particularly in respect of essential repairs such as the electrics and roof of the Community Centre.

PLANS FOR THE FUTURE PERIODS

The Directors retain their confidence that Eastham Community Centre Ltd is established on a sound financial footing. Eastham Community Centre Ltd has now been operating independently of Wirral Borough Council for over 12 years as a company limited by guarantee. In that time, usage of the Delamere Community Centre by both regular and occasional users has increased considerably.

Efforts will be made to increase the number of volunteers who are active in both the user groups and occasional use of the Delamere Community Centre.

We will strive to further build and maintain our relationships with our regular users and potential new users to maintain the current and future sustainability of the Delamere Community Centre. We will continue to pursue opportunities for future funding to improve the facilities and services at the Centre to develop our local community offer further.

5

STATEMENT OF TRUSTEES RESPONSIBILITIES

Company law requires the Directors to prepare financial statements for each financial period that give a true and fair view of the state of affairs of the company and of its income and expenditure for that period. In preparing those financial statements, the Directors are required to:

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

By Order of the Board

Name: Kevin James Sutton

Signed:

Date:

6

INDEPENDENT EXAMINATION TO THE MEMBERS OF EASTHAM COMMUNITY CENTRE LIMITED (Limited by Guarantee) FOR THE YEAR ENDED 31 MARCH 2024

I report on the accounts for the year ended 31 March 2024 set out on pages 8 to 15.

Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this are under section 1-44 of the Charities Act 2011 (the Charities Act) and that an independent examination is required. It is my responsibility to:

Basis of the Independent examiner's report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all1he evidence tha1would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

  1. Which gives me reasonable cause to believe that, in any material respect, the requirements:

a. To keep accounting records in accordance with section 130 of the Charities Ad; and

b. To prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities Act

have not been met; or

  1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

Date: 6[th] December 2024

Name: KLAS Accountants Ltd

7

EASTHAM COMMUNITY CENTRE LIMITED (Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

2024 2024 2024 2023
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note £ £ £ £
INCOMING RESOURCES
Income&endowments from:
Donations and legacies 2 1,803 78,170 79,973 201,074
Charitable activities 3 23,625 23,625 22,856
Other trading activities 4 4,248 4,248 1,082
Investments 5 574 574 126
Total income 30,250 78,170 108,420 225,138
RESOURCES EXPENDED
Expenditureon:
Raising funds 6
Charitable activities 7 44,002 119,388 163,390 126,151
Totalexpenditure 44,002 119,388 163,390 126,151
Net income/ (expenditure) for the year
before transfers		 (13,752) (41,218) (54,970) 98,987
Transfers between funds 13 81,299 (81,299)
Net income/ (expenditure) for the year 67,547 (122,517) (54,970) 98,987

There are no recognised gains or losses other than the net movement in funds for the above two financial years. All incoming resources and resources expended derive from continuing activities.

The notes form part of these financial statements

8

EASTHAM COMMUNITY CENTRE LIMITED (Limited by Guarantee) BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2024 REGISTRATION NUMBER: 07947565

Note
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
FUNDS
Unrestricted funds
Restricted funds
TOTAL FUNDS
9
10
11
12
13		 2024
2024
2024
Unrestricted
Funds
Restricted
Funds
Total
Funds
£
£
£
9,796
725
10,521

1,600
7,500
9,100
98,813
15,407
114,220		 2023
Total
Funds
£
12,939
176,107
102,951
23,633
133,841
(666)
(666)		 189,046
(901)
102,285
23,633
133,175		 188,145
102,285
23,633
133,175		 188,145
109,543
109,543
23,633
23,632		 41,996
146,149
109,543
23,633
133,175		 188,145

For the year ending 31 March 2024, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities

The financial statements were approved by the Board of Trustees and were signed on its behalf by:

Name: Kevin James Sutton

Signed:

Date:

9

The notes form part of these financial statements

10

1. ACCOUNTING POLICIES

Basis of preparation and accounting convention

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared under the historical cost convention, the Companies Act 2006, the Charities Act 2011 and 'Accounting and Reporting by Charities: Statement of Recommended Practice for Charities' 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 2019). The charity has taken advantage of the disclosure exemption in preparing these financial statements, as permitted by FRS 102, the requirements of Section 7 Statement of Cash Flows.

The accounts are prepared in sterling, which is the functional currency of the charity and monetary amounts in these financial statements are rounded to the nearest £.

Going Concern

At the time of approving the accounts, the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

Income

Incoming recognition

All incoming resources are included on the Statement of Financial Activities (SoFA} when the charity is legally entitled to the income, and the amount can be quantified with reasonable accuracy

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA

Grants and Donations

Grants and donations are only included in the SoFA when the Charity has unconditional entitlement to the resource.

Contractual Income and Performance Related Grants

This is only included in the SoFA once the related goods or services have been delivered.

Volunteer Help

The value of any voluntary help received is not included in the accounts.

Investment Income

This is included in the accounts when receivable.

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure.

Governance Costs

These include the costs of the preparation and examination of statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

11

Grants and Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specific service or output.

Grants payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity

Fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. The following rates and methods are used:

Plant & Equipment – 25% Straight Line Fixtures & Fittings – 25% Straight Line IT Equipment – 25% Straight Line

All equipment, fixtures and fittings with an original cost of less than £500, are written off in the year in which the expenditure was incurred on the basis that due to the nature of the company's activities, there is no expectation that the cost of the assets will be recovered in the way of future revenues.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Taxation

The charity is exempt from corporation tax on its charitable activities and is not registered for VAT: As a registered charity the company benefits from rates relief.

Fund accounting

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

Restricted funds - can only be used for particularly restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

12

INCOMING RESOURCES
Note
2
Donations&legacies
Wirral Council
Arnold Clark
Other donations
Edsential
WBC Cost of Living Project
Sport England
Asda
Pantry
Summer Household
Winter Household
Co-Op
3
Charitable activities
Room Hire
4
Other trading activities
Other income
5
lnvestments
Bank interest receivable
RESOURCES EXPENDED
6
Raising funds
Other		 2024
2024
2024
Unrestricted
Restricted
Total
£
£
£
1,803
566
2,369
37,374
37,374
1,288
1,288
8,093
10,500
17,950
8,093
10,500
17,950
2,399
2,399		 2023
Total
£
15,660
1,000
2,635
38,929
131,870
7,980
3,000
1,803
78,170
79,973		 201,074
2024
2024
2024
Unrestricted
Restricted
Total
£
£
£
23,625
23,625		 2023
Total
£
22,856
23,625
23,625		 22,856
2024
2024
2024
Unrestricted
Restricted
Total
£
£
£
4,248
4,248		 2023
Total
£
1,082
4,248
4,248		 1,082
2024
2024
2024
Unrestricted
Restricted
Total
£
£
£
574
574		 2023
Total
£
126
574
574		 126
2024
2024
2024
Unrestricted
Restricted
Total
£
£
£		 2023
Total
£

13

Note
7
Depreciation
6,329
242
44,002
119,388
IncludedinGovernance costs
Independent examiner's fees
8
Staff Costs and Employees
Wages and salaries
Pension
No employee earned £60,000 or more during theyear
The averagenumberof employees during the year was:
2024
2024
Unrestricted
Restricted
Charitable activities
£
£
Governance costs (see below)
1,250
Salaries
17,614
Edsential food & activities
24,152
WBC Cost of Living Project
69,452
Summer & Winter Household
25,087
Food purchases
455
Cleaning
2,613
Telephone
1,756
IT Costs
396
HMRC fines
Light and heat
2,374
Rates and water
1,302
Gardening services
1,335
Marketing
Centre equipment
Insurance
1,063
Maintenance and repairs
1,341
Staff/volunteer expenses
1,695
Licences
793
Garage Rental
643
Bank charges
119
Sundry
887
Activities
2,492		 6,329
242
2024
2024
Unrestricted
Restricted
£
£
1,250
17,614
24,152
69,452
25,087
455
2,613
1,756
396
2,374
1,302
1,335
1,063
1,341
1,695
793
643
119
887
2,492		 6,571
6,112

163,390126,151
2024
2023
£
£
1,250
650
1,250
650
2024
2023
£
£
17,254
14,552
360
375
17,614
14,927
2024
2023
1
1
2024
2023
Total
Total
£
£
1,250
650
17,614
14,927
24,152
36,603
69,452
45,739
25,087
455
1,732
2,613
2,152
1,756
1,647
396
168
2,374
2,832
1,302
1,340
1,335
1,340
1,252
1,063
1,026
1,341
2,159
1,695
350
793
681
643
579
119
82
887
1,187
2,492
3,593

44,002
119,388

14

Note
9
Fixed Assets
Cost
At 1 April 2023
8,545
16,142
Disposals
Additions
1,596
2,556
At 31 March 2024
10,141
18,698
Depreciation
At 1 April 2023
2,662
9,086
On Disposals
Charge for year
2,535
4,035
At 31 March 2024
5,197
13,121
Net Book Value
_At_31 March 2024
4,944
5,577
At 31 March 2023
5,883
7,056
10 Debtors
2024
£
Prepayments
Debtors
9,100
9,100
11 Cash at bank and in hand
Current bank account
Deposit bank account
Cash in hand
2024
12 Creditors: amounts falling due within one year
£
Accruals
600
Creditors66
HMRC
666
Plant &
Equipment
Fixtures &
Fittings
IT
equipment
£
£
£
2024
£
80,761
33,459
114,220		 8,545
16,142
1,596
2,556
Plant &
Equipment
Fixtures &
Fittings
IT
equipment
£
£
£		 8,545
16,142
1,596
2,556
Plant &
Equipment
Fixtures &
Fittings
IT
equipment
£
£
£		 24,687
4,152
Total
£
10,141
18,698		 28,839
2,662
9,086
2,535
4,035		 11,748
6,570
5,197
13,121		 18,318
10,521
12,939
2023
£
2023
£
901
901
2023
£
143,187
32,885
35
176,107
9,100

2024
£
80,761
33,459
114,220
2024
£
600
66
666

15

FOR THE YEAR ENDED 31 MARCH 2024

Note
13 Movement in Funds
Unrestricted Funds
General Fund
Restricted Funds
Co-op for Kitchen
Co-op Bathroom refurb
Council Arnold Clark
WBC Cost of Living
Project Edsential
Sport England
Wednesday Group
Winter Household
Fund
Summer Household
Fund
ASDA
Pantry
Total Funds		 Balance
at 31
March
2023
Transfer
In / (Out)
Balance
at 31
March
2024
Income
Expenditure
£
£
£
£
£
41,996
30,250
(44,002)
81,299
109,543
966
(966)
2,700
2,399
(763)
4,336
28,618
(28,618)
100,422
(69,452)
(30,970)
8,816
37,374
(24,394)
(14,296)
7,500
4,523
(3,970)
553
104
566
330
1,000
17,950
(15,168)
(632)
2,150
10,500
(9,919)
(581)
1,288
(455)
(833)
8,093
8,093
146,149
78,170
(119,388)
(81,299)
23,632
188,145
108,420
(163,390)
133,175

14 Trustees' Remuneration and Benefits

There were no trustees' remuneration or other benefits for the year ended 31[st] March 2024 nor for the year ended 31[st] March 2023

15 Trustees' Expenses

There were no trustees' expenses paid for the year ended 31[st] March 2024 nor for the year ended 31[st] March 2023

16 Capital Commitments

The company had no capital commitments as at 31st March 2024 (2023: None) either contracted for or authorised by the directors but not contracted for.

16