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2022-03-31-accounts

Charity Number: 1166535

Westcroft Community Centre

Trustees’ report and financial statements For the year ended 31 March 2022

Doc ID: 57e889ab9e6d663020d953c8836d7c88fe5b8e03

Westcroft Community Centre Reference and administration information For the year ended 31 March 2022

Charity number 1165335

Registered office and operational address

Westcroft Community Centre, 24-26 Westcroft Road, Burnage, Manchester, M20 6EF

Trustees

Trustees who served during the year and up to the date of this report were as follows:

Matthew Maouati Chair Martin Saker Vice Chair Alina Ali appointed 28/04/2022 Ben Clay Linda Duffy Judi Kemp appointed 28/04/2022 Mary McLachlan Eddie Rhead appointed 28/04/2022 Rebecca Sutton

Key management personnel

Matthew Barker - Centre Manager

Bankers

Barclays Bank PLC 1 Churchill Place London E14 5H

Independent examiner

Patrick Morrello ACA Third Sector Accountancy Ltd Holyoake House Hanover Street Manchester M60 0AS

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Westcroft Community Centre Trustees annual report for the year ended 31 March 2022

The trustees present their report and the unaudited financial statements for the year ended 31 March 22. Included within the trustees’ report is the directors’ report as required by company law.

Reference and administrative information set out on the previous page forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Westcroft Community Centre was founded as a CIO in April 2016, following constitution and registration with the Charity Commission. Our objects state that we exist to;

empower, inspire and improve the local community. We provide support, activities and opportunities for all centre users and volunteers to realise their potential in a safe, welcoming and inclusive environment.

In April 2021 Trustees approved a 3 Year Business Plan with the following values.

CONNECT Neighbours with neighbours, local people with services and opportunities, and we work with a wide range of partners.

UNDERSTAND The different needs, backgrounds and circumstances of visitors, and tailor our offer to them.

EMPOWER Residents to find help and solutions to achieve what they are capable of.

WELCOME We reflect our diverse community in the services and support we provide and offer something for everybody who walks through our door.

And the following strategic aims.

1) FUNDING, Secure funding for a better community facility, developing the current space for improved capacity to cope with the range and complexity of services required by our community.

2) SERVICE DELIVERY, Work in partnership with Southway Housing and other community partners to support Covid recovery, tackling hardship, poverty and deprivation and promoting mental well-being by providing a range of services run by skilled and enthusiastic volunteers

4)COMMUNICATION AND CONSULTATION, Put our local community at the heart of the development of the centre and service planning. Listen to diverse voices, promoting community ownership of the space and empowering people to have more control over their own lives.

5) GOVERNANCE/VOLUNTEER DEVELOPMENT, Maintain a financially sustainable and well governed organisation.

Westcroft Community Centre trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees have considered how planned activities will contribute to the aims and objectives that have been set.

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity

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Westcroft Community Centre

Trustees annual report for the year ended 31 March 2022 (continued)

and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

Achievements and performance

The charity's main activities and who it tries to help are described below. All its charitable activities focus on community development and community engagement, advice and guidance and adult learning and are undertaken to further Westcroft Community Centre’s charitable purposes for the public benefit.

The primary objective of Westcroft Community Centre is to further benefit the residents of Burnage and the surrounding neighbourhoods of South Manchester. During 2021/22 we were still impacted by Covid and beginning the process of recovery, developing a new timetable of services and activities aligned to our core strategic aims.

Funding

In August we received notification of a successful application to Global’s make some noise for funding to recruit a fulltime community development officer, a significant step in our recovery from Covid and in the long-term aspirations for the centre. In March 22 we were informed that this bid had now been doubled to create a 2-year full time post, with £51,592.00 awarded for the post to start in April 22.

Service delivery

After the re-opening of indoor venues in April 2021 we were able to again re-introduce group activities. Eat, Meet and Greet was the first to re-open providing a valued opportunity for residents to socialise again, along with a hearty, healthy meal.

The Let’s cook together was now in its third project cycle of 10 weeks, with funding received to deliver another two projects, both running for a further 10 weeks. This enabled families to cook meals from home, with all ingredients and guidance provided by the centre, and a Whatsapp group acted as the form of communication and information to support.

Quid’s In food club continued to adapt, as the pandemic saw numbers increase considerably, we moved the service to the main room upstairs, with more space needed for stock. Members now had controlled time slots to visit and the membership continued to grow.

After a successful application to the Big Life group we were awarded £9372 funding to recruit a part time sessional worker. In September 2021 Linda started the new role which immediately enabled us to develop the timetable in ways that previously was not possible. Linda quickly set up a programme of one-off engagement activities such as crafts, celebrations, social opportunities and supported in the re-introduction of well-loved services such as the regular film nights.

The new role enabled us to set up new groups such as the weekly women’s chill out session and develop our partnership with the Be well service, improving referral routes for individuals and families into the service.

Our employment support officer continued to deliver support for residents, during periods of restrictions this was an online service or over the phone. When possible, he delivered weekly face to face sessions, helping them in searching, applying, and interviewing for employment. We again worked closely with Southway Housing in delivering Time is now, an online employment support programme.

All service delivery was again impacted by the Omicron variant of Covid in December 21, lasting in to 2022, with a temporary delay in the newly established timetable.

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Westcroft Community Centre

Trustees annual report for the year ended 31 March 2022 (continued)

Diversity and inclusion

We developed a thriving partnership with the Be well service who funded the new sessional worker role. This resulted in up to 5 Be Well workers delivering their one-to-one support service from the centre each week with the aim of increasing the number of referrals from Westcroft into their services but most importantly the number referrals coming to us. This saw over 40 individuals who otherwise may never have known about us then benefiting from our holistic offer.

The period after lockdowns saw a marked increase in online engagement, with a much greater reach via Facebook, we noticed that services were reaching capacity much more quickly than prior to Covid and that many of those attending were new to our services, community representation across services has been very strong.

We have developed good links with the Burnage Library ESOL group with many joining our women’s chill out group and as our diverse community attend the centre and have a good experience the word very quickly spreads across Burnage and surrounding communities that we offer a safe, engaging, welcoming environment for all.

The new sessional worker role enables more engagement across different age groups with more activities for children and families than ever before. And the new women’s chill out group quickly saw excellent engagement by women from black and minority ethic groups who felt the space a safe and welcoming one to talk openly, freely and in a secure and confidential environment.

Communication and consultation

Social media engagement has increased significantly, the Facebook page has grown, and we now use this as our main marketing and promotion tool. So too has the use of Whatsapp groups, we now have groups set up for different sessions and services including the Quid’s In service, women’s chill out group, Let’s cook together project and Eat meet and greet. This enables quick and easy communication with the majority of service users, instant promotion of new and upcoming activities and sharing support information and guidance.

In partnership with Burnage library and Burnage community centre we have developed a “Burnage-life after lockdown” consultation. We are awaiting a final count but expect to have around 350-400 completed surveys to evaluate in the coming months.

2021 has seen the launch of our new Business plan for 2021-24, this is the second Business Plan that we have produced since becoming a Charitable Incorporated Organisation. Over the past three years we have established a proven track record of delivery. We have fulfilled all the aims that we set out during our previous Business Plan and looking forward to the next 3 years we have developed new aims, objectives, and mission statement. With a real focus on attracting external capital funding for expansion of the centre the new plan tells the story of Westcroft community centre, and how we wish to evolve.

Governance/volunteer development

During what has been a difficult time for much of the voluntary sector we remain in a strong position, continued support from Southway housing keeps us stable, we have quickly recovered in the sense that services and activities have been introduced that respond to local need, we have benefited from local financial support such as the covid impact financial support from Manchester city council and recruited new volunteers to support in the process.

Two of the current team of trustees are having to step down from their positions due to their terms coming to an end. Recruitment for new trustees has started with new recruits expected to start early in the next financial year.

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Westcroft Community Centre Trustees annual report for the year ended 31 March 2022 (continued)

We have a centre manager committed to supporting new and existing volunteers in upskilling, developing confidence, providing essential and personal development training opportunities and to respond to the needs of our communities.

Beneficiaries of our services

Residents of Burnage and surrounding communities primarily across South Manchester.

Partner agencies:

Financial review

At the end of the reporting period Westcroft Community Centre had total funds of £46,271 (2021: £28,032) consisting of unrestricted funds of £22,601 (2021: £18,630), and restricted funds of £23,670 (2021: £9,402). Cash reserves at bank were £29,291 (2021: £24,371). There are no immediate concerns about the charity’s finances.

During the year the charity received unrestricted income of £84,763 (2021: £34,251) and restricted income of £21,545.50 (2021: £6,000). Expenditure for the year from unrestricted funds was £82,792 (2021: £38,052) and from restricted funds £5,277 (2021: £4,497).

Covid-19

The impact of Covid and consequent lockdowns, periods of restrictions and uncertainty in 2020-21 continued to influence all aspects of service delivery, recovery, and priorities during 2021-22.

The board and management have continued to meet regularly, re-focussing our new business plan on how to best respond to the situation whilst keeping the focus on our aims of improving the building and providing a wider range of community led services.

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Westcroft Community Centre Trustees annual report for the year ended 31 March 2022 (continued)

We have re-opened when able to do so, managing well the balance between providing essential face to face to support and keeping people safe. Gradually re-introducing social engagement and wider support/guidance services essential in supporting individuals and families.

Reserves policy

Westcroft Community Centre aims to always have reserves of at least £5,000 which is the amount the trustees deem to be necessary to ensure that the charity can continue to operate in the event of temporary funding shortages.

Plans for the future

Trustee recruitment is an immediate priority, we have received several excellent applications and expect to have new recruits in place by April 2022.

Volunteer recruitment, retainment and development remains at the heart of all that we do, as we recovered from Covid we lost a lot of experience, skills and knowledge from those long-term volunteers whose priorities have now changed. Whilst still involved they do not necessarily want to commit so much of their time. This leaves big gaps to fill but is also an exciting opportunity to see how new people, ideas, experiences, and enthusiasm can help shape the future of the organisation

Management and retention of new roles at the centre is significant, we have the new, existing sessional role and in April 2022 the new full time community development officer starting. Both roles will improve our capacity to deliver more, to consistently deliver quality services, to continue re-inventing our timetable of activities and to further evidence the need for a bigger space to deliver more.

Our principal focus is on raising the funds required to fully extend the building. This is the focus of the new Business Plan, by the end of which we hope to be able to report significant steps in raising and attracting capital investment.

Our overall aspiration is for Westcroft to attain full independence from Southway, whilst still working in partnership with them. We have control over the activities that take place at the centre but we are still reliant on their financial support, we have started discussions on the lease agreement that will give us more control over our environment and future aspirations.

Structure Governance and Management

The organisation is a charitable incorporated organisation, registered as a charity on 14 April 2016.

The charity was established under a constitution which established the objects and powers of the charity and its governance.

The trustees are the sole members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

All trustees give their time voluntarily and receive no benefits from the charity. No expenses were reclaimed from the charity during the period.

Trustees are recruited based on skills and have to submit an application that demonstrates the experience and expertise they have which will help to deliver the aims of Westcroft Community Centre. New Trustees are recruited and appointed by existing ones.

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Westcroft Community Centre Trustees annual report for the year ended 31 March 2022 (continued)

Related parties and relationships with other organisations

Westcroft Community Centre is an established community centre which had been functioning for many years under Southway Housing Trust (a charitable housing association), prior to the establishment of the CIO. The CIO still receives most of its funding from Southway, who also own the building from which the CIO operates and fund the position of the full-time centre manager.

The long-term aspiration is for the CIO is to be self-sustaining.

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that 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 Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees’ annual report was approved by the trustees on 16[th] January 2023 and signed on their behalf by

Matthew Maouati Chair

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Westcroft Community Centre Independent examiner’s report to the trustees For the year ended 31 March 2022

I report on the accounts of the charity for the year ended 31 March 2022 set out on pages 9 to 22.

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 year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 all the evidence that would 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.

Other matters

Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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:

    • to keep accounting records in accordance with section 130 of the Charities Act; and

    • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  2. have not been met; or

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

Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS

27 / 01 / 2023

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Westcroft Community Centre

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2022

----- Start of picture text -----
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2022 funds funds 2021
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 81,668 21,545 103,213 34,176 6,000 40,176
Charitable activities 4 3,095 - 3,095 75 - 75
Total income 84,763 21,545 106,308 34,251 6,000 40,251
Expenditure on:
Charitable activities 5 82,792 5,277 88,069 38,052 4,497 42,549
Total expenditure 82,792 5,277 88,069 38,052 4,497 42,549
Net income/(expenditure) for the year 6 1,971 16,268 18,239 (3,801) 1,503 (2,298)
Transfer between funds 2,000 (2,000) - - - -
Net movement in funds for the year 3,971 14,268 18,239 (3,801) 1,503 (2,298)
Reconciliation of funds
Total funds brought forward 18,630 9,402 28,032 13,113 2,600 15,713
Total funds carried forward 22,601 23,670 46,271 9,312 4,103 13,415
----- End of picture text -----

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Westcroft Community Centre Charity number 1166535

Balance sheet as at 31 March 2022

----- Start of picture text -----
Note 2022 2021
£ £ £ £
Fixed assets
Tangible assets 11 4,923 4,381
Total fixed assets 4,923 4,381
Current assets
Debtors 12 12,898 -
Cash at bank and in hand 29,291 24,371
Total current assets 42,189 24,371
Liabilities
Creditors: amounts falling
due in less than one year 13 (840) (720)
Net current assets 41,349 23,651
Total assets less current liabilities 46,271 28,032
Net assets 46,271 28,032
The funds of the charity:
Restricted income funds 14 23,670 9,402
Unrestricted income funds 15 22,601 18,630
Total charity funds 46,271 28,032
----- End of picture text -----

For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011.

The notes on pages 11 to 22 form part of these accounts.

27 / 01 / 2023

Approved by the trustees on and signed on their behalf by:

Matthew Maouati (Chair, Trustee)

Date

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Westcroft Community Centre

Notes to the accounts for the year ended 31 March 2022

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

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) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Westcroft Community Centre meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.

b Judgments and estimates

The trustees have made no key judgments which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

The trustees have reviewed the charity's forecasts and projections and in particular have considered the potential implications of the Coronavirus (COVID-19) pandemic. Whilst the eventual financial impact of the pandemic on the charity, and on the overall economy, remains uncertain, the trustees are confident that the charity will be able to remain operational throughout the pandemic.

The charity therefore continues to adopt the going concern basis in preparing its financial statements

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Westcroft Community Centre

Notes to the accounts for the year ended 31 March 2022 (continued)

d Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

e Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

f Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

g Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

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Westcroft Community Centre

Notes to the accounts for the year ended 31 March 2022 (continued)

h Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs consist of governance costs which are wholly attributable to charitable activities.

j Operating leases

The charity has no operating leases.

k Tangible fixed assets

Individual fixed assets costing £100 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Furniture and equipment 20% - 25% Computer equipment 33%

l Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

m Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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Westcroft Community Centre

Notes to the accounts for the year ended 31 March 2022 (continued)

n 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.

2 Legal status of the charity

The charity is a charitable incorporated organisation registered with the Charities Commission and has no share capital. The registered office address is disclosed on the Reference and Administration page.

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Westcroft Community Centre

Notes to the accounts for the year ended 31 March 2022 (continued)

3 Income from donations and legacies

Greater Manchester
We love Manchester
Groundwork
GNW NHS
Donations in kind
Manchester CC - Covid Impact Fund
Manchester CC - Covid Support
BMCA Opens project
Arnold Clarke Community Fund
Let's Cook Together
Southway (dance sessions)
Global Make Some Noise
T
o
t
a
l
4
I
n
c
o
m
e
f
r
o
m
c
h
a
r
i
t
a
b
l
e
a
c
t
i
v
i
t
i
e
s
Facility/room hire
T
o
t
a
l		 Unrestricted
£
-
-
-
-
71,505
3,000
6,163
-
1,000
-
-
-
81,668
Unrestricted
£
3,095
3,095		 Restricted
£
-
-
-
-
-
-
-
1,532
-
4,945
2,170
12,898
21,545
Restricted
£
-
-		 Total 2022
£
-
-
-
-
71,505
3,000
6,163
1,532
1,000
4,945
2,170
12,898
103,213
Total 2022
£
3,095
3,095		 Unrestricted
£
-
-
-
-
34,176
-
-
-
-
-
-
-
34,176
Unrestricted
£
75
75		 Restricted
£
1,500
3,000
1,000
500
-
-
-
-
-
-
-
-
6,000
Restricted
£
-
-		 Total 2021
£
1,500
3,000
1,000
500
34,176
-
-
-
-
-
-
-
40,176
Total 2021
£
75
75

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Westcroft Community Centre

Notes to the accounts for the year ended 31 March 2022 (continued)

5 Analysis of expenditure on charitable activities

Staff costs
Accommodation
Volunteering and training costs
Event expenditure
Centre supplies
Printing and copying
Telephone and internet
Sundry
Depreciation
Accountancy fees (governance)
Repairs and maintenance
Restricted expenditure
Unrestricted expenditure
6
N
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t
i
n
c
o
m
e
/
(
e
x
p
e
n
d
i
t
u
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)
f
o
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t
h
e
y
e
a
r
This is stated after charging/(crediting):
Depreciation
Independent examiner - accountancy fees
Independent examiner's fee		 2022
£
46,072
22,273
278
6,997
1,664
457
2,520
32
3,576
1,133
3,067
88,069
5,277
82,792
88,069
2022
£
2,693
660
180		 2021
£
15,243
21,652
163
5,222
141
437
2,228
(5,303)
2,046
720
-
42,549
4,497
38,052
42,549
2021
£
2,046
540
180

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Westcroft Community Centre

Notes to the accounts for the year ended 31 March 2022 (continued)

7 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs
Other staff costs		 2022
£
37,705
4,172
4,195
46,072		 2021
£
8,677
3,282
3,284
-
15,243

The charity did not have any employees throughout the year. The Southway Housing Trust seconded a member of staff to fulfill the role of Centre Manager on behalf of the charity.

The key management personnel of the charity comprise the trustees, the seconded Center Manager, the seconded Employment Support Officer and the seconded Seasonal Community Development Officer. The total employee benefits of the key management personnel of the charity were £41,900 (2021: £11,961).

8 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2021: Nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. However Southway Housing Trust has a significant influence over the charity as both landlord and major contributor to the charity's funds in the form of donations in kind. As per the service agreement between the charity and the trust, and the charity's business plan, Southway Housing Trust allows free use of the community centre, carries the cost of building maintenance and services, and seconds a full-time Centre Manager. In addition the trust pays an annual grant to the charity for general use for charitable activities. The total donation in kind in the current period was £71,505.

Two of the charity trustees, Rebecca Sutton and Matthew Maouati, are also employees of the Southway Housing Trust.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2021: nil).

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Notes to the accounts for the year ended 31 March 2022 (continued)

9 Government grants

The government grants recognised in the accounts were as follows:

Groundwork
Manchester CC - Covid Impact Fund
Manchester CC - Covid Support		 2022
£
-
3,000
6,163
9,163		 2021
£
1,000
-
-
1,000

10 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

11 Fixed assets: tangible assets

s
t
ditions

p
r
e
c
i
a
t
i
o
n
arge for the year

t
b
o
o
k
v
a
l
u
e
31 March 2022
1 April 2021
31 March 2022
31 March 2022
31 March 2021
1 April 2021		 Furniture and
equipment
£
6,384
3,235
9,619
2,003
2,693
4,696
4,923
4,381		 Computer
equipment
£
2,123
-
2,123
2,123
2,123
-
-		 £
8,507
3,235
11,742
4,126
2,693
6,819
4,923
4,381
Total

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Notes to the accounts for the year ended 31 March 2022 (continued)

----- Start of picture text -----
12 Debtors
2022 2021
£ £
Prepayments and accrued income 12,898 -
12,898 -
13 Creditors: amounts falling due within one year
2022 2021
£ £
Other creditors and accruals 840 720
840 720
14 Analysis of movements in restricted funds
Balance at 1 Balance at 31
April 2021 Income Expenditure Transfers March 2022
£ £ £ £ £
Co-operative
Community Funds 1,802 - - - 1,802
Manchester City
Council - NIF Fund 1,950 - - - 1,950
Manchester Wellbeing
Fund 2,150 - (2,075) - 75
Age Friendly 2,000 - - (2,000) -
Groundwork 1,000 - - - 1,000
Greater Manchester
NHS 500 - (174) - 326
BMCA Opens project - 1,532 (440) - 1,092
Let's Cook Together - 4,945 (2,588) - 2,357
Southway Dance
Sessions - 2,170 - - 2,170
Global Make Some
Noise - 12,898 - - 12,898
Total 9,402 21,545 (5,277) (2,000) 23,670
----- End of picture text -----

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Notes to the accounts for the year ended 31 March 2022 (continued)

Comparative period

Age Friendly
Great Manchester
We Love Manchester
Groundwork
Total
Co-operative
Community Funds
Manchester City
Council - NIF Fund
Manchester
Wellbeing Fund
Greater Manchester
NHS		 Balance at 1
April 2020
£
1,802
1,950
2,150
2,000
-
-
-
-
7,902		 Income
£
-
-
-
-
1,500
3,000
1,000
500
6,000		 Expenditure
£
-
-
-
(1,490)
(3,006)
-
-
(4,496)		 Transfers
£
-
-
-
(10)
6
-
-
(4)		 Balance at
31 March
2021
£
1,802
1,950
2,150
2,000
-
-
1,000
500
9,402

Name of restricted fund Description, nature and purposes of the fund

Co-operative Community Fund grant towards garden and outside space development MCC - NIF Fund grant ringfenced for the purchase of a freezer Manchester Wellbeing Fund grant to provided cooking courses at the community centre Forever Manchester grant for community activity Age Friendly - Estelita fund grant for over 50's activities Great Manchester grant for treats for kids We love Manchester grant for treats for kids grant for providing an age friendly programme of activities across BMCA Opens project Didsbury, Burnage and Chorlton Park grant towards delivering programmes to engage families in Let's Cook Together cookery at home Southway Dance Sessions grant for weekly world dance sessions Global Make Some Noise grant to recruit a full time community development officer

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Notes to the accounts for the year ended 31 March 2022 (continued)

15 Analysis of movement in unrestricted funds

----- Start of picture text -----
Balance at 1 As at 31
April 2021 Income Expenditure Transfers March 2022
£ £ £ £ £
General fund 18,630 84,763 (82,792) 2,000 22,601
18,630 84,763 (82,792) 2,000 22,601
Comparative period
Balance at As at 31
1 April 2020 Income Expenditure Transfers March 2021
£ £ £ £ £
General fund 22,428 34,251 (38,053) 4 18,630
22,428 34,251 (38,053) 4 18,630
----- End of picture text -----

Name of

unrestricted fund Description, nature and purposes of the fund General fund The free reserves after allowing for all designated funds

16 Analysis of net assets between funds

ngible fixed assets
t current assets/(liabilities)
tal		 General
fund
£
4,923
17,679
22,602		 Designated
funds
£
-
-
-		 Restricted
funds
£
-
23,670
23,670		 Total 2022
£
4,923
41,349
46,272

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Westcroft Community Centre

Notes to the accounts for the year ended 31 March 2022 (continued)

----- Start of picture text -----
Comparative period
General Designated Restricted
fund funds funds Total 2021
£ £ £ £
Tangible fixed assets 4,381 - - 4,381
Net current assets/(liabilities) 14,249 - 9,402 23,651
Total 18,630 - 9,402 28,032
----- End of picture text -----

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