Charity Number: 1166535
## Westcroft Community Centre
Trustees’ report and financial statements
For the year ended 31 March 2023
Doc ID: c83f915a538571df1539c9f68c144e5813d27426
Westcroft Community Centre Reference and administration information For the year ended 31 March 2023
## **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:
Alina Ali resigned 17/05/2023 Ben Clay Linda Duffy Judi Kemp appointed 28/04/2022 Mary McLachlan Eddie Rhead appointed 28/04/2022 Rebecca Sutton Hilary Moules appointed 05/07/2023 Matthew Maouati resigned 28/04/2022 Martin Saker resigned 28/04/2022
## **Key management personnel**
Matthew Barker - Centre Manager
## **Bankers**
Barclays Bank PLC 1 Churchill Place London E14 5H
## **Independent examiner**
Kate Adderley CA Third Sector Accountancy Ltd Holyoake House Hanover Street Manchester M60 0AS
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Doc ID: c83f915a538571df1539c9f68c144e5813d27426
## Westcro� Community Centre
## Trustees annual report for the year ended 31 March 2023
The trustees present their report and the unaudited financial statements for the year ended 31 March 23. Included within the trustees’ report is the directors’ report as required by company law.
Reference and administra�ve informa�on set out on the previous page forms part of this report. The financial statements comply with current statutory requirements, the memorandum and ar�cles of associa�on and the Statement of Recommended Prac�ce - Accoun�ng and Repor�ng by Chari�es: SORP applicable to chari�es preparing their accounts in accordance with FRS 102.
## **Objec�ves and ac�vi�es**
Westcro� Community Centre was founded as a CIO in April 2016, following cons�tu�on and registra�on with the Charity Commission. Our objects state that we exist to;
_“Empower, inspire and improve the local community. We provide support, ac�vi�es and opportuni�es for all centre users and volunteers to realise their poten�al 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 opportuni�es, whilst also working 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 solu�ons 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 be�er 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 depriva�on and promo�ng mental well-being by providing a range of services run by skilled and enthusias�c volunteers
3) DIVERSITY AND INCLUSION, Promote inclusive behaviour, providing cohesive services that establish good social rela�onships. A�rac�ng groups to the centre that have been under-represented.
4)COMMUNICATION AND CONSULTATION, Put our local community at the heart of the development of the centre and service planning. Listen to diverse voices, promo�ng 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 organisa�on.
Westcro� 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 objec�ves and in planning its future ac�vi�es. In par�cular, the trustees have considered how planned ac�vi�es will contribute to the aims and objec�ves that have been set.
The trustees review the aims, objec�ves and ac�vi�es of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the repor�ng period. The trustees report the success of each key ac�vity
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## Westcro� Community Centre
## Trustees annual report for the year ended 31 March 2023 (con�nued)
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, objec�ves and ac�vi�es remained focused on its stated purposes.
## **Achievements and performance**
The charity's main ac�vi�es and who it tries to help are described below. All its charitable ac�vi�es focus on community development and community engagement, advice and quidance and adult learning and are undertaken to further Westcro� Community Centre’s charitable purposes for the public benefit.
The primary objec�ve of Westcro� Community Centre is to further benefit the residents of Burnage and the surrounding neighbourhoods of South Manchester. 2022/23 has been a significant 12 months in the con�nued development of the organisa�on with the newly funded, 2 year, full �me community development officer star�ng in April 2022, this further enabled us to build our service offer with a wider range of ac�vi�es than ever before, all aligned to our core strategic aims.
## **Funding**
In March 2022 we received confirma�on that the funding from Global’s Make Some Noise had been doubled to £51,592, awarded to us for the recruitment of a full-�me community development officer post, this role started in April 2022 for a 2 year period.
We were awarded £9865 from the Lo�ery Awards for All for the con�nua�on of the sessional community development role for 12 months, received in September 2022 with an extension to the �me period of this role due to re-recruitment.
The centre generated £7435.06 from room hire, the regular groups hiring the space, mainly during the evenings and weekends are the North West Turkish associa�on, MCC councillor surgeries, Slimming world and during the week the Training Brokers. A significant development was the return of Slimming world in February 2023 a�er over 12 months away which brings more stability.
2022 also saw the centre genera�ng income via fundraising for the first �me with £1,206.24 raised via book sales, raffles and our new just giving page.
## **Service delivery**
A�er a difficult but very successful year following the re-opening of services a�er Covid, 22-23 was a year of further progression.
The women’s chill out group established itself as a permanent fixture in the calendar providing a safe and welcoming environment with the group consistently involving new members in a host of ac�vi�es from self-defence and Menopause discussions to trips out and dancing. Along with the Eat Meet and Greet session that con�nues to deliver our weekly social, cooking and ea�ng together we have two weekly well established and respected engagement projects.
We were awarded £2975 for the delivery of a new Conversa�on group, another project that Linda our FT community development officer managed, an a�er-school group for families to socialise, do homework, cook, eat and take healthy meals home with them.
The Re-introduc�on of services and ac�vi�es by our partners such as Be Well, Career Connect, Sonder Radio, Crea�ve wri�ng, councillor surgeries and Southway advice support all added value to the work of the team, enabling and adding further value to our approach of providing wrap around support.
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## Westcro� Community Centre
## Trustees annual report for the year ended 31 March 2023 (con�nued)
The summer of 2022 saw the development of our first full programme of children’s and family ac�vi�es. A weekly breakfast club, play sessions and cra�s proved a massive success with families looking for extra support during the holidays.
Restric�ons around how we managed Quid’s In relaxed, with the removal of set �me slots our members were able to once again really enjoy the social element of a�ending Westcro� for the service, proving how invaluable the opportunity to meet with friends every week over a brew really is.
The Let’s cook together project completed its final 10 weeks of the funded programme. A project to look back on with real pride as it enabled residents to engage during a difficult period in the recovery from the pandemic.
We re-introduced a programme of one-off events and ac�vi�es which included a winter warmth mul�-agency day, summer family fun day, Halloween, Eid, Day of the Dead and Christmas.
With funding from Southway’s Beau�ful South fund we delivered a programme of dance sessions which proved to be a real success, engaging a group made up largely of people new to the centre in world dance. A relaxed and really well delivered group that again, we hope to replicate.
External providers again started to deliver ac�vi�es from the centre with par�cular support from the Employment support team at Southway who delivered �me is now, a beauty workshop, and the smashing network that all engaged residents in developing skills, awareness and confidence in ge�ng back into the workplace. The new partnership with Manchester Law centre was a highlight, developing a very posi�ve partnership designed to support residents with free legal advice and guidance.
As ever we respond to changing circumstances as best we can, always doing what we can to host, deliver and engage in new ways, this was evident in the team leading on the delivery of a Ukranian support group with social ac�vi�es and ESOL, a regular storytelling group for families, re-establishing our regular film nights, se�ng up a li�le library in partnership with READ Manchester, various one-off cra� and family sessions, distribu�ng winter warmth packs and responding to the cost of living crisis by doing what we do so well, providing a warm and welcoming space with free support and plenty of hot brews.
## **Diversity and inclusion**
The sessional and Full �me roles enabled on-going engagement across different age groups with more ac�vi�es for children and families than ever before. The women’s chill out group con�nued the 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 con den�al environment.
The desire across the neighbourhood to a�end social engagement ac�vi�es remained strong throughout, a�er the pandemic there remained a keen desire to a�end community ac�vi�es with a constant improvement in online engagement via Facebook and services adver�sed via social media, therefore filling quickly. Being forever mindful of our approach to inclusion, providing a welcoming environment and delivering a range of services we recorded that many of those a�ending were new to the centre with representa�on of our community remaining strong.
Our con�nued partnership with the Be well service, employment services, Manchester Law centre and hos�ng events such as the Winter warmth event enabled the on-going engagement of individuals and families that again might not have a�ended the centre without the support of those services. Our holis�c approach to engagement means that we then get to engage, understand needs and signpost accordingly, to both services provided from the centre and community partners.
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Trustees annual report for the year ended 31 March 2023 (con�nued)
## Westcro� Community Centre
## **Communica�on and consulta�on**
With nearly 1000 regular engagements via social media our posts are reaching more people across our communi�es than ever before. This has improved significantly due to our FT community development officer, whose commitment to consistently upda�ng on good news stories, ac�vi�es and future plans has created a network of engagement across the community with families and services. Feedback from centre users is that they love to see what is happening, enjoy pictures and videos, and use it as a resource for finding out what is going on.
There is a con�nued desire to engage via Whatsapp, with groups set up for a number of services such as the women’s group, Eat, Meet and Greet, Quid’s In services and other short-term projects. This allows immediate and easy messaging to all that consent to join, improving our communica�on but also developing a network of opportuni�es for people to communicate and share with each other.
In September 2022 we were successful in our applica�on to work in partnership with the Manchester school of architecture on a 6-month project star�ng in December 2022. Together we began work on developing plans for building improvements that would enhance service delivery, adap�ng the space to make best use of the building and enabling be�er, more accessible services. Early in the project we delivered consulta�on mee�ngs both with the students and community with the aim of establishing some clear objec�ves that were achievable and engaging. The feel of the space and the involvement of our community has been essen�al throughout, developing a sense of ownership of the process and therefore any developments in the future. Plans will be ready for presenta�on by May 2023.
## **Governance/volunteer development**
April 2022 saw the recruitment of five new trustees and two long standing trustees stepping down. Due to unforeseen commitments two of the new trustees had to also step down a�er just a few months. We maintain a strong team with an excellent range of experiences and skills including marke�ng, law, project management, voluntary sector experience, governance and volunteering.
During what has been a difficult �me for much of the voluntary sector we remain in a strong posi�on, con�nued support
from Southway housing keeps us stable, we have again con�nued to respond well to the pandemic by offering a wide range, and ever-growing �metable of services and ac�vi�es that respond to local need with funding from Global Make some noise for the 2-year FT community development role playing a significant part in that process.
We have a centre manager commi�ed to suppor�ng new and exis�ng volunteers in upskilling, developing confidence, providing essen�al and personal development training opportuni�es and to respond to the needs of our communi�es.
Many volunteers from before the pandemic have now returned to support, many with changing priori�es resul�ng in new ways of working together. We con�nue to support all with regular 1:1’s, team mee�ngs and regular informal discussions in making the transi�on as suppor�ve as possible. Ten new volunteers have been inducted, with 16 in total providing sessional, seasonal, and daily support with service delivery, admin, recep�on and day to day tasks.
The full team have been supported with training on managing their own well-being during a �me when they are suppor�ng their community through difficult �mes. Other training includes safeguarding, manual handling, safe working and Carbon literacy.
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Westcro� Community Centre Trustees annual report for the year ended 31 March 2023 (con�nued)
## **Bene ciaries of our services**
Residents of Burnage and surrounding communi�es primarily across South Manchester.
Partner agencies:
- North West Turkish Community Associa�on
- Career Connect
- Self Help Services
- NHS South Manchester health team
- Environmental Services
- Southway Housing Trust
- Manchester Council Neighbourhood Team
- Manchester Community Central
- Trussel Trust Foodbanks
- Fareshare
- Burnage community centre
- Burnage Library
- Training Brokers
- Groundwork
- Local councillors
- Burnage community blox
- Albermale Allotments
- Burnage good neighbours
- Barlow Moor community associa�on
- Big Lo�ery
- Global’s make some noise
- Greater Manchester Law Centre
- Read Manchester
- Sure start
- Manchester Libraries/READ Manchester
## **Financial review**
At the end of the repor�ng period Westcro� Community Centre had total funds of £44,576 (2022: £33,733) consis�ng of unrestricted funds of £22,846 (2022: £22,601), and restricted funds of £21,730 (2022: £10,772). Cash reserves at bank were £42,890 (2022: £29,291). There are no immediate concerns about the charity’s finances.
During the year the charity received unrestricted income of £84,181 (2022: £81,668) and restricted income of £40,780 (2022: £8,647). Expenditure for the year from unrestricted funds was £88,464 (2022: £82,792) and from restricted funds £29,709 (2022: £5,277).
## **Reserves policy**
Westcro� 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 con�nue to operate in the event of temporary funding shortages. This is currently under review.
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Trustees annual report for the year ended 31 March 2023 (con�nued)
## Westcro� Community Centre
## **Plans for the future**
The long-term funding for a full �me development officer beyond March 2023 is a priority, the role has enabled Westcro� community centre to recover a�er the pandemic and establish a model of delivery and ac�vity development that we did not have the capacity for previously. The role enables the centre manager to have more �me to focus on service development and management tasks.
Whilst the number of trustees is not a concern, we do plan to focus recruitment for further roles that develop a more diverse team, one more representa�ve of the community we serve.
Volunteer recruitment, retainment and development remains at the heart of all that we do, more investment in training and work with Manchester community central and GMCVO to promote access to free and low-cost training and networking opportuni�es is vital to maintaining and developing a team of inspired, well informed, and mo�vated individuals.
The principal focus in 21-22 of raising the funds required to fully extend the building has changed, with the funding for new roles has been achieved and the financial picture changes our objec�ves have evolved. Whilst the development of the building remains a priority the approach in achieving this objec�ve has evolved. The partnership with the Manchester school of architecture has contributed to the new thinking, with a much more staggered approach to development being the aim. With improved access to upstairs, be�er kitchen facili�es and the crea�on of addi�onal space to the rear of the building being key areas of interest.
The long-term lease of the building is a requirement, giving us security, and long-term control of space whilst maintaining the rela�onship and support that Southway provide.
## **Structure Governance and Management**
The organisa�on is a charitable incorporated organisa�on, registered as a charity on 14 April 2016.
The charity was established under a cons�tu�on which established the objects and powers of the charity and its governance.
The trustees are the sole members of the charity but this en�tles them only to vo�ng rights. The trustees have no beneficial interest in the charity.
All trustees give their �me 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 applica�on that demonstrates the experience and exper�se they have which will help to deliver the aims of Westcro� Community Centre. New Trustees are recruited and appointed by exis�ng ones.
## **Related par�es and rela�onships with other organisa�ons**
Westcro� Community Centre is an established community centre which had been func�oning for many years under Southway Housing Trust (a charitable housing associa�on), prior to the establishment of the CIO. The CIO s�ll receives most of its funding from Southway, who also own the building from which the CIO operates and fund the posi�on of the full-�me centre manager.
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Westcro� Community Centre Trustees annual report for the year ended 31 March 2023 (con�nued)
## **Statement of responsibili�es 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 Accoun�ng Standards (United Kingdom Generally Accepted Accoun�ng Prac�ce).
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 applica�on of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accoun�ng policies and then apply them consistently
- Observe the methods and principles in the Chari�es SORP
- Make judgements and es�mates that are reasonable and prudent
- State whether applicable UK Accoun�ng Standards and statements of recommended prac�ce have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will con�nue in opera�on.
The trustees are responsible for keeping proper accoun�ng records that disclose with reasonable accuracy at any �me the financial posi�on of the charitable company and enable them to ensure that the financial statements comply with the Chari�es Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preven�on and detec�on of fraud and other irregulari�es.
The trustees are responsible for the maintenance and integrity of the corporate and financial informa�on included on the charitable company's website. Legisla�on in the United Kingdom governing the prepara�on and dissemina�on of financial statements may differ from legisla�on in other jurisdic�ons.
29 / 01 / 2024
The trustees’ annual report was approved by the trustees on _____________ and signed on their behalf by
Ben Clay Co- Chair of Trustees
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## Westcroft Community Centre Independent examiner’s report to the trustees For the year ended 31 March 2023
I report on the accounts of the charity for the year ended 31 March 2023 set out on pages 10 to 23.
## **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:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **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
- have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
29 / 01 / 2024
Kate Adderley CA
Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS
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## Westcroft Community Centre
Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2023
|Unrestricted
funds
Note
£
c
o
m
e
f
r
o
m
:
Donations and legacies
3
84,181
Charitable activities
4
4,415
o
t
a
l
i
n
c
o
m
e
8
8
,
5
9
6
x
p
e
n
d
i
t
u
r
e
o
n
:
Charitable activities
5
88,464
o
t
a
l
e
x
p
e
n
d
i
t
u
r
e
8
8
,
4
6
4
6
1
3
2
ransfer between funds
113
e
t
m
o
v
e
m
e
n
t
i
n
f
u
n
d
s
f
o
r
t
h
e
y
e
a
r
2
4
5
e
c
o
n
c
i
l
i
a
t
i
o
n
o
f
f
u
n
d
s
otal funds brought forward
22,601
o
t
a
l
f
u
n
d
s
c
a
r
r
i
e
d
f
o
r
w
a
r
d
2
2
,
8
4
6
e
t
i
n
c
o
m
e
/
(
e
x
p
e
n
d
i
t
u
r
e
)
f
o
r
t
h
e
y
e
a
r|Restricted
funds
£
40,780
-
4
0
,
7
8
0
29,709
2
9
,
7
0
9
1
1
,
0
7
1
(113)
1
0
,
9
5
8
10,772
2
1
,
7
3
0|Total funds
2023
£
124,961
4,415
1
2
9
,
3
7
6
118,173
1
1
8
,
1
7
3
1
1
,
2
0
3
-
1
1
,
2
0
3
33,373
4
4
,
5
7
6|_Unrestricted_
_funds_
_£_
_81,668_
_3,095_
_8_
_4_
_,_
_7_
_6_
_3_
_82,792_
8
2
,
7
9
2
1
,
9
7
1
_2,000_
3
,
9
7
1
_18,630_
2
2
,
6
0
1|_Restricted_
_funds_
_£_
_8,647_
_-_
_8_
_,_
_6_
_4_
_7_
_5,277_
5
,
2
7
7
3
,
3
7
0
_(2,000)_
1
,
3
7
0
_9,402_
1
0
,
7
7
2
_As restated_|_Total funds_
_2022_
_£_
_90,315_
_3,095_
_9_
_3_
_,_
_4_
_1_
_0_
_88,069_
_8_
_8_
_,_
_0_
_6_
_9_
_5_
_,_
_3_
_4_
_1_
_-_
_5_
_,_
_3_
_4_
_1_
_28,032_
_3_
_3_
_,_
_3_
_7_
_3_|
|---|---|---|---|---|---|
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 2023
**----- Start of picture text -----**
As restated
Note 2023 2022
£ £ £ £
Fixed assets
Tangible assets 11 3,477 4,922
Total fixed assets 3,477 4,922
Current assets
Debtors - -
Cash at bank and in hand 42,890 29,291
Total current assets 42,890 29,291
Liabilities
Creditors: amounts falling
due in less than one year 12 (1,790) (840)
Net current assets 41,100 28,451
Total assets less current liabilities 44,576 33,373
Net assets 44,576 33,373
The funds of the charity:
Restricted income funds 13 21,730 10,772
Unrestricted income funds 14 22,846 22,601
Total charity funds 44,576 33,373
**----- 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 Charity Commission has not ordered an audit to be carried out under Section 146 of Charities Act 2011.
The notes on pages 12 to 23 form part of these accounts.
Approved by the trustees on and signed on their behalf by:29 / 01 / 2024
Ben Clay (Co-Chair, Trustee)
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Westcroft Community Centre
Notes to the accounts for the year ended 31 March 2023
## 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 accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: 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) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following 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 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
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.
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Westcroft Community Centre
Notes to the accounts for the year ended 31 March 2023 (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 2023 (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:
- Expenditure on charitable activities includes the costs of operating a community centre undertaken to further the purposes of the charity and their associated support costs.
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
- i Allocation of support costs
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 2023 (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 2023 (continued)
## 3 Income from donations and legacies
|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
MWF Conversation Café
NIF fund Football trip
Leeds assembly church
North West Turkish association
Lottery awards for all
Forever Manchester Christmas
Other grants - Southway
Donations
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
£
69,873
-
-
-
-
-
-
-
-
-
550
1,440
-
-
9,372
2,946
84,181
Unrestricted
£
4,415
4,415|Restricted
£
-
-
-
914
-
-
-
25,796
2,975
1,130
-
-
9,865
100
-
-
40,780
Restricted
£
-
-|Total 2023
£
69,873
-
-
914
-
-
-
25,796
2,975
1,130
550
1,440
9,865
100
9,372
2,946
124,961
Total 2023
£
4,415
4,415|_Unrestricted_
_£_
_71,505_
_3,000_
_6,163_
_-_
_1,000_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_81,668_
_Unrestricted_
_£_
_3,095_
3,095|_Restricted_
_£_
_-_
_-_
_-_
_1,532_
_-_
_4,945_
_2,170_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_8,647_
_Restricted_
_£_
_-_
-
_As restated_|_Total 2022_
_£_
_71,505_
_3,000_
_6,163_
_1,532_
_1,000_
_4,945_
_2,170_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_90,315_
_Total 2022_
_£_
_3,095_
3,095|
|---|---|---|---|---|---|---|
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Westcroft Community Centre
Notes to the accounts for the year ended 31 March 2023 (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
Loss on Disposal of FA
Accountancy fees (governance)
Repairs and maintenance
Marketing
Charitable donations
Project costs
Restricted expenditure
Unrestricted expenditure
6
N
e
t
i
n
c
o
m
e
/
(
e
x
p
e
n
d
i
t
u
r
e
)
f
o
r
t
h
e
y
e
a
r
This is stated after charging/(crediting):
Depreciation
Independent examiner - accountancy fees
Independent examiner's fee|2023
£
48,474
27,643
-
7,208
2,540
1,622
876
403
1,656
1,090
1,022
-
100
619
24,920
118,173
29,709
88,464
118,173
2023
£
1,481
750
200|_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_|
|---|---|---|
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Westcroft Community Centre
Notes to the accounts for the year ended 31 March 2023 (continued)
## 7 Staff costs
Staff costs during the year were as follows:
|Wages and salaries
Social security costs
Pension costs
Other staff costs|2023
£
41,117
3,870
3,487
48,474|_2022_
_£_
_37,705_
_4,172_
_4,195_
-
46,072|
|---|---|---|
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 £44,604 (2022: £41,900).
## 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 (2022: 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 £69,873 (2022: £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 (2022: nil).
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Westcroft Community Centre
Notes to the accounts for the year ended 31 March 2023 (continued)
## 9 Government grants
The government grants recognised in the accounts were as follows:
|hester City Council NIF fund
hester CC - Covid Impact Fund
hester CC - Covid Support|2023
£
1,130
-
-
1,130|_2022_
_£_
_-_
_3,000_
_6,163_
_9,163_|
|---|---|---|
## 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
|t
i
o
n
or the year
v
a
l
u
e
l 2022
l 2022
rch 2023
rch 2023
_rch 2022_
rch 2023|Furniture and
equipment
£
9,619
417
(1,090)
8,946
3,988
1,481
5,469
3,477
_5,631_|Computer
equipment
£
2,123
-
-
2,123
2,123
2,123
-
_-_|£
11,742
417
(1,090)
11,069
6,111
1,481
7,592
3,477
_5,631_
Total|
|---|---|---|---|
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Westcroft Community Centre
Notes to the accounts for the year ended 31 March 2023 (continued)
- 12 Creditors: amounts falling due within one year
**----- Start of picture text -----**
2023 2022
£ £
Other creditors and accruals 1,790 840
1,790 840
13 Analysis of movements in restricted funds
Balance at 1 Balance at 31
April 2022 Income Expenditure Transfers March 2023
£ £ £ £ £
Co-operative
1,802 - (600) - 1,202
Community Funds
Manchester City
1,950 - (1,912) (38) -
Council - NIF Fund
Manchester Wellbeing
75 - - (75) -
Fund
Groundwork 1,000 - - - 1,000
Greater Manchester
326 - (326) - -
NHS
BMCA Opens project 1,092 914 (2,006) - -
Let's Cook Together 2,357 (2,357) - -
Southway Dance 2,170 (1,470) - 700
Global Make Some
25,796 (19,462) - 6,334
Noise
MWF Conversation - 2,975 (346) - 2,629
NIF fund Football trip - 1,130 (1,130) - -
Lottery awards for all - 9,865 - - 9,865
Forever Manchester
- 100 (100) - -
Christmas
Total 10,772 40,780 (29,709) (113) 21,730
**----- End of picture text -----**
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Westcroft Community Centre
## Notes to the accounts for the year ended 31 March 2023 (continued)
## _Comparative period - as restated_
|Age Friendly
Groundwork
_Total_
Let's Cook Together
Southway Dance
Co-operative
Community Funds
Manchester City
Council - NIF Fund
Manchester Wellbeing
Fund
Greater Manchester
BMCA Opens project|_Balance at 1_
_April 2021_
_£_
_1,802_
_1,950_
_2,150_
_2,000_
_1,000_
_500_
_-_
_-_
_-_
_9,402_
|_Income_
_£_
-
-
-
-
-
-
1,532
4,945
2,170
_8,647_|_Expenditure_
_£_
-
-
(2,075)
-
-
(174)
(440)
(2,588)
-
_(5,277)_|_Transfers_
_£_
-
-
-
(2,000)
-
-
-
-
-
_(2,000)_|_Balance at_
_31 March_
_2022_
_£_
_1,802_
_1,950_
_75_
_-_
_1,000_
_326_
_1,092_
_2,357_
_2,170_
_10,772_|
|---|---|---|---|---|---|
## Name of restricted fund Description, nature and purposes of the fund
Co-operative Community Fund MCC - NIF Fund Manchester Wellbeing Fund Forever Manchester Age Friendly - Estelita fund Great Manchester We love Manchester
BMCA Opens project
Let's Cook Together Southway Dance Sessions Global Make Some Noise
grant towards garden and outside space development grant for the purchase of a freezer grant to provided cooking courses at the community centre grant for community activity grant for over 50's activities grant for treats for kids grant for treats for kids grant for providing an age friendly programme of activities across Didsbury, Burnage and Chorlton Park grant towards delivering programmes to engage families in cookery at home grant for weekly world dance sessions grant to recruit a full time community development officer
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Westcroft Community Centre
## Notes to the accounts for the year ended 31 March 2023 (continued)
## 14 Analysis of movement in unrestricted funds
**----- Start of picture text -----**
Balance at 1 As at 31
April 2022 Income Expenditure Transfers March 2023
£ £ £ £ £
General fund 22,601 88,596 (88,464) 113 22,846
22,601 88,596 (88,464) 113 22,846
Comparative period - as restated
Balance at As at 31
1 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
**----- 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
## 15 Analysis of net assets between funds
|ngible fixed assets
t current assets/(liabilities)
tal|General
fund
£
3,477
19,369
22,846|Designated
funds
£
-
-
-|Restricted
funds
£
-
21,730
21,730|Total 2023
£
3,477
41,100
44,576|
|---|---|---|---|---|
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Westcroft Community Centre
Notes to the accounts for the year ended 31 March 2023 (continued)
## _Comparative period - as restated_
|_Tangible fixed assets_
_Net current assets/(liabilities)_
_Total_|_General_
_fund_
_£_
_4,922_
_17,679_
_22,601_|_Designated_
_funds_
_£_
_-_
_-_
_-_|_Restricted_
_funds_
_£_
_-_
_10,772_
_10,772_|_Total 2022_
_£_
_4,922_
_28,451_
_33,373_|
|---|---|---|---|---|
## 16 Prior period adjustment
The charity received £12,898 grant income on 1/4/2022. This was treated as accrued income in the prior year accounts (Year ended 31/3/2022). This grant income is part of a multi-year grant from Global Make Some Noise specifically for the period 1/4/2022 to 31/3/2024.
A prior period adjustment has been made to correctly recognise this income in the year ended 31/3/2023.
|Total funds brought forward as previously stated
Prior period adjustment
Total funds brought forward as restated|46,271
(12,898)
33,373|
|---|---|
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