2022-03-31-accounts - The Wolverhampton Integrated Respiratory Lifestyle (Twirl)

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Trustees. Annual Report for the period Period start date 01 Awll Period end date From To 2022 Section A Reference and administration details Charlty namg TWIRL Other names charity Is known by The WolverhamFrton Integrated Respiratory Lifestyle Group 1181568 Reglstsred charlty numbor Irf any) Charity's principal addrnss 22 Tyninghame Avenue Wolverhampton West MKJlands Postcod• WV6 9PW Nam•8 of the charlty truste0• who manage th• ¢harlty Trust0• nam• Offlc• Irf •ryl Chair Secretary Treasurer Trustee ••r N•m• of p•rnon lor body) •ntltled Int tr1•0 Denise Prrtchard Eileen Parkes Sharon Nisbet Helen Ward 10 11 12 13 14 15 16 17 18 19 20 Names of the trustees for tho charlty, If any, (for example. any custodlan trustees) Name Datss acted rf not for vhbole nla

Names and addresses of athiisers (Optional infomiation) e of adviser Name Address nla Name of chlef executlve or names of 8enlor staff membors (Optional Infonnatlon) nlal Section B Structure, 008criptk>n of the charlty's trusts Type of goveming document CIO Assocjation Consbthon overnance and mana ement How the charty is constituted Charitabfe Incorporated Association Twstse se18¢tion methods Trustees are appointed or reappointed annually at the Annual General Meeting. Additlonal governanco Issues (Optlonal inforniatlon) You may choo80 to include additional infonnation. where r8levanl, about.. policies and procedure8 adopted for the induction and training of trustees,. the charity's organi8ational structure and any wider network with which the charity works., relationship with any related partie3-, trustees, consideration of major risks and the system and procedures to manage them. ection C Ob'ectives and activities For the public benefft, to pr(Ynote and protert go(xl health of people with respiratory condrtions and their carers within the cty of Wolverhampton and surrounding areas in particular, but not exdusively through the provision of support. information. advi arKI recreational activities. Summary of the objects of tho harlty set out in its overning document

This group is primarity for people with reSpIratY conditions and therefore the heatth arKJ wellbeing of our members was our utmost pn'orty. Accordingly. it was agreed by the Trustees to dose the group on the 11" March 2020 due to the coronavirus pandemic and it was not reconvened until the 1st September 2021. The WeeY Group is held at Goodyearfs Pavilion. Wolvertmpton Social activrties such as 'ng0, qui2zes. cards and dominoes are also availablè. These ath"vities encourage member3 to mix and mak8 new fnends. Summary of the maln activlties undertaken for th• public beneflt in relallon to these objects (include wlthln this section the statutory daclaratton that trustee8 have had regard to the guldanc• l•suod by the Charty Comml$slon on publlc benefit) The opportunty to seek advice arKI support on how to cope with the effects of resptratory diseases from a heatthcare professional. Advicelcon¢ems can be sought frLxn Rewratory NufSe when she attend8 th8 group which 18 presenty on a monthly b's. Providèd for those members who want to partlcipate with the intention of improving their health via gentle 8xercise. A presentationftalk schedule for the Group is ujrrently being compiled for the next financial year now that covid restriction8 have been eased. All future presentations are discussed with th8 Trustees to ensure that they are suitable for the group, induding a restricted timeslot. handouts for members. questions arKJ answer sessions provided and private session8 in a quiet location rf required by individual members. Ail Trustee member8 hav8 been rK*ified of the Trustee guidance and provided with an email link for 8a8e of access in order to cary out their duties as dexribed.

Addltional details of objectlves and activitles (Optlonal infomiaiion) may choose to include further statements, where relevant. about.. policy on grantmaking.. policy programme related investment., contribution made by volunteern. Section D

Séction D Summary of the main achievements of the charity during the year 26 sessions hekl on Wednesdays for 3 hours from the 1$1 Sept6mb6r 2021 until 315t March 2022 for adulls 18 years and over including carers. Registered membership of 45 wtth an average of approximately 24- 28 attendees per session. 12 new members have also Joined the Group this year. Fundraising Actlvities: Members of the Group wovide it8ms vRekty for the Bring and Buy Table Sale. Auction for donated rlems by memb8r8 has also been hekl during the year. Weekly raffle ld whereby members can rf they wish purchase a raffle ticket. Communlty Support Some members have also made Twiddle Muffs for the local M8mory Matters Group for dementia patients. W•llbeing Attending the TVARL grwp Can help to reduce feelings of social i801ation and build lasting friendships.

Séction E Financial review Brief statom•nt of the charivs policy on reserves The TWIRL charity has no contractual commitments, for example in respect of propety and also does not employ any staff. Therefore no policy in resped of reserves has been construc. Details of any fund8 materially in deficit NIA Further financlal review detalls (Optional infornwtion) You may choose to include additional information. where relevant about.. the chanty's principal Sour of funds (includir¥J any fundraising): how expendrture has supported the key objectlves of the charity., investment policy and objectives Including any ethical investment policy adopted. Section F Other optional information Section G Declaration The trustees declare that they havè approved the trustees. report above. Signed on behalf of the charity's trustees Slgnature(s) Full name(3) Posltion (eg Secretary, Chalr, etc) Denise Pritchard Chair Dats

	TWIRL	TWIRL	TWIRL	Charity No (if any)	1181568	CC17a
	Annual accounts for theperiod
	Period start date	01.04.21	To	Period end date	31.03.2022

Section A	Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income 2498 S01 Activities for generating funds 843 S02 Investment income S03 Incoming resources from charitable activities S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs 51 S08 Investment management costs S09 Charitable activities 4201 S10 Governance costs S11 Other resources expended S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total resources expended* *Total incoming resources* *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources before* *transfers* Gains and losses on investment assets Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
			-	-	-	-
		2,498	-	-	2,498	-
		843	-	-	843	-
		-	-	-	-	-
			-	-	-	-
		-	-	-	-	-
		3,341	-	-	3,341	-

		-	-	-	-	-
			-	-	-
		51	-	-	51	-
		-	-	-	-	-
		4,201	-	-	4,201	432
		-	-	-	-	-
		-	-	-	-	-
		4,252	-	-	4,252	432
		911 -	-	-	911 -	432 -
		-	-	-	-	-
		911 -	-	-	911 -	432 -

		-	-	-	-	-
		-	-	-	-	-
		911 -	-	-	911 -	432 -
		17,388	-	-	17,388	17,820
		16,477	-	-	16,477	17,388

CC17a (Excel)

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Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year Total last year £ £ F04 F05	Total this year Total last year £ £ F04 F05
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
17,522	-	-	17,522	17,388
17,522	-	-	17,522	17,388

1,045	-	-	1,045	-

16,477	-	-	16,477	17,388

16,477	-	-	16,477	17,388

-	-	-	-	-
-	-	-	-	-

16,477	-	-	16,477	17,388

16,477			16,477	17,388
-			-	-
	-		-	-
		-	-	-

16,477	-	-	16,477	17,388

Signature		Date of approval Print Name
		S Nisbet		17.08.22

CC17a (Excel)

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with* ✓ Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	• the charity becomes entitled to the resources;
	• the trustees are virtually certain they will receive the resources; and
	• the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	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 resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of
	the grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on
	a basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500.
by charity	They are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

This year Last year £ £ Analysis	This year Last year £ £ Analysis	This year Last year £ £ Analysis

Subscriptions	1,988	-
Donations	510	-
		-
	-	-
Total	2,498	-

Fund Raising	:	-
Raffles etc	843	-
	-	-
	-	-
	-	-
Total	843	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts.

This year Last year £ £ Analysis	This year Last year £ £ Analysis	This year Last year £ £ Analysis
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

Prizes	51	-
	-	-
	-	-
	-	-
	-	-
Total	51	-

	-	-
	-	-
	-	-
Total	-	-

ChristmasMeal for members	288	320
		-
Catering	3,240	-
YogaExercises	180	-
Other	493	112
Total	4,201	432

	-	-
	-	-
	-	-
Total	-	-

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Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

*support costs.*
Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses Total amount paid

This year	Last year
None	None

None	None

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor

This year £	Last year £
None	None
None	None

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 7 Paid employees Please complete this note if the charity has any employees.

7.1 Staff Costs

Fundraising Charitable Activities Governance Other Total Gross wages, salaries and benefits in kind The parts of the charity in which the employees work 7.2 Average number of full-time equivalent employees in the year Employer’s National Insurance costs Pension costs Total staff costs	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

nt employees in the year	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	-	-
Total	-	-

7.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

This year		Last year
£		£
	0		0
	0		0
	0		0

CC17a (Excel)

16/10/2022

Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

8.1 Total value of grants
Purpose for whichgrants made	Grants to institutions Total amount £	Grants to individuals Total amount £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
*Total*	-	-

8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.

Support costs of grantmaking

NIL

8.3 Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

*institutions supported.*
Names of institutions	Purpose	Total amount of grantspaid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total grants to institutions*		-

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
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-	-	-	-	-	-
-	-	-	-	-	-

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

16/10/2022

Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

Carrying (market) value at end of year Add:additions to investments at cost Less:disposals at carrying value Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at beginning of year	£
	-
	-
	-
	-
	-

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

Other investments Total Investment properties Securities not listed on a recognised Stock Exchange Cash held as part of the investment portfolio Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes Investments in subsidiary or connected undertakings and companies Analysis of investments	10.2 Market value at year end £	10.3 Income from investments for the year £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held Market Value

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-		-	-
	-	-	-
-	-	-	-
-	-	-	-
1,045	-	-	-
1,045	-	-	-

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

16/10/2022

Section C Notes to the accounts (cont)

Note 13 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).

Type PE, EE Fund Name Purpose and Restrictions or R

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	Fund balances brought forward £	Incoming resources £	Outgoing resources £	Transfers £	Gains and losses £	Fund balances carried forward £
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	-	-	-	-	-	-

13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

CC17a (Excel)

16/10/2022

Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or connected party	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value
		This year £	Last year £
		0	0
		0	0
		0	0

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or connected party	Legal authority	Amount owing	Amount owing
			This year £	Last year £
			0	0
			0	0

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee or relatedparty	Relationship to charity	Description of the transaction(s)	This year £	Last year £
			0	0
			0	0
			0	0

CC17a (Excel)

16/10/2022

Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

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Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
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Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
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Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
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