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2021-12-31-accounts

Skelmersdale Ecumenical Centre Charity number 1184507

Annual Report and Accounts

Financial Year Ended

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Annual Report for the Financial Year ended 31-12-2021

The Charity’s Governing Document

The charity was originally governed by a Sharing Agreement made on the 25[th ] April 1972 between the Liverpool Diocesan Board of Finance, The Parochial Church Council of the Ecclesiastical Parish of Skelmersdale, The Methodist Church, The Presbyterian Church of England, The Lancashire and Cheshire Association of Baptist Churches and The Lancashire Congregational Union (Incorporated). The Presbyterian Church of England and the Lancashire Congregational Union amalgamated in October of 1972 to form the United Reformed Church.

Since the 1[st] January 2020 the charity having been registered as a Charitable Incorporated Organisation (CIO) with the Charity Commission for England and Wales has been operating as such. All land is held by the CIO charity and all activities are run under the auspices of the new charitable organisation.

List of Trustees

List of Trustees
Church of England Baptist United
Reformed
Church		 Methodist
N MacKenzie
Vacancy
C Spittle		 Rev T Presswood
Rev R Preston
Vacancy		 K Summers
Vacancy
Vacancy		 Rev M Tindsley
Vacancy
Vacancy

The day to day running of the Centre lay with an interim Centre Manager for the majority of the reporting period and during the Covid outbreak.

Bankers

National Westminster Bank, Southway, Skelmersdale WN8 6LD

Aims of the Charity

The purposes of the charity remained as stated in its governing document as being:

The Objects of the CIO are: The advancement of the Christian religion for the public benefit by

1. The promotion of fellowship between Christian Churches, bodies, institutions and persons in the community therewith

2. The provision, improvement and management of the Skelmersdale Ecumenical Centre Building

3. The promotion of the Skelmersdale Ecumenical Centre Building as a place of public worship to be shared by the Church of England, the Methodist Church, the United Reformed Church and the North West Baptist Association (which churches and association are referred to together as ‘the sharing Churches’) and to be used by them either alone or jointly with each other or together with other Christian churches, bodies, institutions or persons in communion therewith; and

4. The promotion of the Skelmersdale Ecumenical Centre Building as a Centre for any other charitable activity which may seem to the CIO to be beneficial to the sharing

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churches or likely to further their common aims and interests so far as the same may be wholly and exclusively charitable.’

Correspondence Address

Skelmersdale Ecumenical Centre, Northway, Skelmersdale WN8 6LU

Phone: 01695 725014 Email: info@skelmersdaleecumenicalcentre.org

Reserves Policy

A Reserves Policy was formalised and put in place and the Board is mindful of needing to work towards its achievement in the longer term. However, the financial position needed to be stabilised an as such it was not deemed prudent, with pandemic restrictions still in place, to earmark monies needed for day-to-day activities and overheads for the reserves of the organisation when income streams were very much depleted. Under the Reserves Policy 3-month’s running costs will be held as a general reserve.

Health & Safety Policy

Health & Safety continues to be at the heart of the Board’s ethos and responsibilities and those involved are keen to ensure that all matters are covered. The organisation employs a caretaker to ensure that the building is maintained to meet recognised standards and conduct regular risk assessments to mitigate against any risks identified. Building work has continued over the period. All relevant external personnel have been used to assure the Board that relevant health and safety requirements have been met throughout the building project. Tenants have been kept informed of works being undertaken at any point in time to ensure their safety if maintained if in the premises.

Safeguarding

The Centre seeks to follow recognised safeguarding processes and good practice to ensure that all users of the Centre are protected. An appropriate officer is appointed as first point of contact for safeguarding concerns to be reported to. Enhanced DBS checks are conducted for those persons coming into contact with vulnerable adults or children.

GDPR

Steps are being taken to ensure that all personal data is being dealt with in accordance with the general Data Protection Regulations (GDPR). Employees, volunteers, tenant bodies, stakeholders, contractors and service user will only have personal data stored that is absolutely necessary and once it is no longer required it will be destroyed in accordance with the organisation’s Records Retention Policy. Those involved will be asked to sign authorisation for personal data to be stored and retained as required by law.

Our priorities for 2021 continued to be:

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The Board have regard to the advice and guidance provided by the Charity Commission for England and Wales relating to public benefit when supporting the activities of the charity over the financial year.

Public Benefit

PRINCIPLE 1: There must be an identifiable benefit or benefits

Principle 1a: Definition:

It must be clear what the benefits are

Activities Undertaken:

During the continuing Covid pandemic the Centre continues to concentrate on working to meet dire community need and undertake various community initiatives primarily focussing on health and wellbeing, spiritual care. The Centre has continued to act as a link with the community undertaking a number of projects specifically aimed at meeting the more tangible needs of the community such as working to assist to provide key workers and members of the public with PPE, masks etc. This has bene done by brining members of the public together using the Centre as its base so acceptable social distancing requirements can be adhered to producing the items required. In addition, our previous year’s activities for acting as a hub for those needing support to access support, advice, guidance and signposting for help with benefits and other information continued. The Centre was also able to provide food to those most in need and most isolated in the community.

It should be noted that the closure of the Centre at various peaks and troughs due to covid restrictions negatively impacted on income generation. Enforced closures allowed the Board to plan for the complete opening of the Centre, the activities to be undertaken and the local needs that had become apparent during the Covid crisis.

Principle 1b: Definition:

The benefits must be related to the aims

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Activities Undertaken:

Activities are as stated above and focussed on the pastoral care of local residents, lighting candles for those who sent in prayers for support during a difficult time.

The other care was more grass roots practical delivery to meet the needs of those most in need, socially isolated, on reduced incomes or suffering in other ways, shapes and forms. Dependent on circumstances, some self-reliant people found themselves in need following the outbreak of Covid.

Principle 1c: Definition:

Benefits must be balanced against any detriment or harm

Activities Undertaken:

At all times the government advice relating to Covid, safety of staff and volunteers and social distancing requirements continued to be met. The Board regularly assessed the potential dangers associated with undertaking activities against the harm that no intervention would cause the community as a whole and decided that it was able to offer support without putting persons at risk. Risk assessments were undertaken at regular intervals and care was taken to ensure the Centre was cleaned thoroughly every day to protect those offering their time, experience and support.

PRINCIPLE 2: Benefit must be to the public, or a section of the public

Principle 2a: Definition:

The beneficiaries must be appropriate to the aims

Activities Undertaken:

The general community irrespective of age, ability, ethnicity, creed and sexuality all benefitted from the activities undertaken in the name of promoting the charitable activities during the stated period. All work undertaken was deemed to be a way of promoting the teachings of the Gospel offer help and support to those in need living in the community.

Principle 2b: Definition:

Where benefit is to a section of the public, the opportunity to benefit must not be unreasonably restricted (a) by geographical or other restrictions; or (b) by ability to pay any fees charged

Activities Undertaken:

There are no restrictions on who can benefit from the work of the charity and there were no charges levied during the reporting period for activities undertaken or the produce created (PPE) for roll out to the community at large to ensure their mental and physical health and wellbeing.

Principle 2c: Definition:

People in poverty must not be excluded from the opportunity to benefit.

Activities Undertaken:

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People living in poverty are the key service users of the Centre and are not precluded from taking part or from benefitting from the support offered at the Centre in any way.

Principle 2d: Definition:

Any private benefits must be incidental.

Activities Undertaken:

There were no private benefits during the reporting period.

Centre Report

As with last year, the organisation faced the continued general nationwide lockdown restrictions as they fluctuated from time to time, and this impacted on the organisation’s ability to generate income. The report is therefore very similar to the previous year with steps being taken to get the building works completed, meet demands dictated by Covid and ensuring the Centre was open for tenants to meet their own defined needs.

The reserve fund in place continued to be depleted to make good the shortfall in income but the Board have continuously been mindful of the need to build up these reserves moving forward. Staffing levels continued to be maintained at the previous year’s level and the charity benefitted from the support of an interim centre manager to professionalise and look for ways to develop the Centre moving forward.

Worship in the traditional C of E sense continued to be held in abeyance due to the lockdown restrictions but community prayers, and mindfulness were conducted for those in need. The Board is keen to see the congregation increase once lockdown is lifted and will plan for this at the appropriate time. The lighting of candles reported the previous year continued to be a key element of worship with prayers and intercessions being sent in by residents as and when they felt the need.

The business plan continued to remain on hold until the full impact of the pandemic and threats, weaknesses and opportunities for development could be explored.

As mentioned earlier, various projects continued during the pandemic but focussed on what was needed most in the community ie food, PPE, support, advice and guidance. The Centre was opened on a regular basis so that tenant organisations could meet their own needs and those of the residents during a particularly difficult time. This included the services of voluntary and third sector bodies, local churches and private providers who all ensured that local needs of those particularly marginalised throughout this time could be identified, dealt with and improved thereby achieving the overall ethos of the charity.

Centre Finances

The ongoing downturn in the economy continued to impact on the ability of the Centre to generate funds. This was then further impeded by the lockdown due to the pandemic and the fact that the Centre had to close its doors to general regular usage and occasional lettings. Lettings income was impacted given the fact regular users also faced problems in generating their own income and paying rents. Self-financing initiatives dried up due to government advice and restrictions re use of such premises. Development and roll out of projects that relied on meeting members of the public face to face, where those needing support had no computer access, meant a number of initiatives stood still and were

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effectively put on hold. However, throughout the period, the Board were mindful of ensuring staff, volunteers, tenants and service users felt safe, secure and protected. Wider hiring and publicising of the facility for community use could not take place for the various reasons already explored but completion of the building works will result in the facility being a stronger community resource moving forward.

With this in mind, the Board are confident the Centre will be working at full strength with tenants complimenting each other in the not-too-distant future. A variety of new and current activities will be provided catering for the various community needs and interests and inspiring those involved to take a more active community role thereby enhancing their own health and wellbeing and those they come into contact with. The challenge now is being ready after the Covid restrictions are lifted so that those who have felt disengaged whilst the pandemic has run its course feel able to become active in their communities moving forward and link back into society to improve their own feelings of social isolation, wellbeing and feel supported overall. Whilst this cannot be guaranteed, the Board are mindful of their duties and responsibilities and feel the Centre will be post Covid ready at the appropriate time and will take its rightful place as a central community Hub.

Priorities for 2022

Neil Mackenzie

Chair of Trustees

31-12-2021

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Accounting information

Financial statements for the FYE 31 December 2021

Balance sheet

Notes to the accounts Independent examiners report

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Skelmersdale Ecumenical Centre 1184507 Balance Sheet 31-12-2021

Comparative Figures 2020 Comparative Figures 2020
Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL
Fixed
Assets
Land &
Buildings		 0 2057000 2057000 0 2057000 2057000
Equipment
(Est)		 0 1000 1000 0 1000 1000
Current
Assets
BLF
Retention		 0 32020 32020 0 32020 32020
Debtors &
Prepayments		 0 0 0 0 0 0
Cash @ Bank 0 50629 50629 0 37450 37450
Central
Finance
Board –
short term
investment		 0 0 0 3480 0 3480
TOTAL 0 2140649 2140649 3480 2127470 2130950
Current
Liabilities
Creditors &
accruals
(due in
under 1
year)		 0 32182 32182 37680 37680
Provision for
notified debt		 0 32020 32020 36522 36522
TOTAL 0 64202 64202 0 74202 74202

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Total Assets
less Current
Liabilities		 2076447 2076447 3480 2201672 2205152
Loans &
Creditors
due after 1
year		 12000 60829 72829 12000 0 12000
Net Total
Assets		 12000 2137276 2149276 15480 2094950 2106950

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SKELMERSDALE ECUMENICAL CENTRE CHARITY NUMBER 1184507 Final Accounts for FYE 31-12-2021

SKELMERSDALE ECUMENICAL CENTRE
CHARITY NUMBER 1184507
Final Accounts for FYE31-12-2021		 SKELMERSDALE ECUMENICAL CENTRE
CHARITY NUMBER 1184507
Final Accounts for FYE31-12-2021		 SKELMERSDALE ECUMENICAL CENTRE
CHARITY NUMBER 1184507
Final Accounts for FYE31-12-2021		 SKELMERSDALE ECUMENICAL CENTRE
CHARITY NUMBER 1184507
Final Accounts for FYE31-12-2021		 SKELMERSDALE ECUMENICAL CENTRE
CHARITY NUMBER 1184507
Final Accounts for FYE31-12-2021		 SKELMERSDALE ECUMENICAL CENTRE
CHARITY NUMBER 1184507
Final Accounts for FYE31-12-2021		 SKELMERSDALE ECUMENICAL CENTRE
CHARITY NUMBER 1184507
Final Accounts for FYE31-12-2021		 SKELMERSDALE ECUMENICAL CENTRE
CHARITY NUMBER 1184507
Final Accounts for FYE31-12-2021		 SKELMERSDALE ECUMENICAL CENTRE
CHARITY NUMBER 1184507
Final Accounts for FYE31-12-2021		 SKELMERSDALE ECUMENICAL CENTRE
CHARITY NUMBER 1184507
Final Accounts for FYE31-12-2021		 SKELMERSDALE ECUMENICAL CENTRE
CHARITY NUMBER 1184507
Final Accounts for FYE31-12-2021
STATEMENT OF FINANCIAL ACTIVITIES FOR FYE 31-12-2021
2021 2021 2021 2021 2020 2020 2020 2020
Income Income Restricted
fund		 TOTAL
INCOME		 Unrestricted Restricted Restricted
funds		 TOTAL
INCOME &
ENDOWMENTS
Revenue Trading
Income		 21,837 21,837 10,717 10,717 10,717
Room Hire and Office
Rentals		 220 220 9,098 9,098 9,098
Shop, Lunch Club &
Other		 2,800 2,800
Insurance Claim 2,503 2,503
Gas refund 21,837 21,837
Other Revenue Income
Gifts & Donations
Unrestricted		 19,899 19,899 6,239 5000 11,239 11,239
Short term Loan
NWBA		 3,341 3,341
Methodist Circuit 586 586
West Lancs COVID
Support Grant		 15,352 15,352 10,000 10,000 10,000
Job Retention Scheme 10,302 10,302
GRANTS
BLF 21,996 21,996
Lancashire County
Council – Refugee work		 2,700 23,260 25,960
John Moores
Foundation		 900 8,300 9,200

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CVS 4,800 17,700 22,500
Grandscape 16,055 16,055
Partners in crime 2,910 2,910 2,910
13,100 13,100
88,038 87,311 175,349
CAPITAL
REFURBISHMENT
PROJECT
Grants
Church at Centre
NWBA 22,471 22,471 22,471
URC 586 586 586
Methodist Church 12,000 12,000 12,000
British LotteryFund 103,176 103,176 103,176
Community
Foundation		 5,000 5,000 5,000
TOTAL INCOME 88,038 87,311 175,349 46,356 151,143 197,499 197,499
EXPENDITURE Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL
Centre Running Costs
(revenue)		 93,883 93,883
Grant Funds applied
for		 39,482 39,482 76,826
Capital Refurbishment
Costs
Buildingworks 28,805 28,805 142,144 142,144
Fees 3,853 3,835
TOTAL EXPENDITURE 122,688 39,482 162,170 76,826 145,997 222,823
Net income &
Expenditure before
investmentgains		 13,179 13,179 -30,470 5,146 -25,324

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Net gain on
investments		 0 0 0 0 0
Transfer between
funds		 0 0 0 0 0
NET MOVEMENT IN
FUNDS		 13,179 13,179 -30,470 5,146 -25,324
TOTAL FUNDS
BROUGHT FORWARD
1-1-2021		 37,450 37,450 12,196 50,578 62,744
13,179 13,179 -30,470 5,146 -25,324
TOTAL FUNDS
CARRIED FORWARD
31-12-2021		 50,629 50,629 -18,274 55,724 37,450
EXPENDITURE Reconciliation Balance
FROM RESTRICTED GRANT
Lancs County Council 9,368 Brought
forward 1-1-
2021		 37,450
BigLotteryFund 13,336 Income 175,349
Grantscape 17,555 Expenditure -162,170
TOTAL 40,529 Balance
carried
forward
31-12-2021
50,629

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SKELMERSDALE ECUMENICAL CENTRE Charity No 1184507

Notes to the Accounts for the year ended 31[st] December 2021

1. Basis of accounting

The financial statements have been prepared in accordance with SORP(FRS102) as updated, being the current version of Accounting and Reporting by Charities: Statement of Recommended Practice.

2. Funds

The funds held constitute: a) General Funds held for any purpose of the Centre which are unrestricted. b) Restricted funds held for a defined purpose as specified by the grant provide or donor.

There are no Endowment funds.

3. Accounting policies

These accounts have been prepared on the basis of historical cost except that investments are shown at their cash value at the year-end in accordance with the requirement to show a true and fair view of the Centre’s financial position and activities.

4. Income

Income for the centre is largely based on rental income from office accommodation, plus a food bank, together with casual lettings and income from sporting and community interest groups. The Centre also provided a charity shop selling or providing free, donated shoes and clothing etc – and a lunch club supplying meals at subsidised prices.

The Ecumenical Centre sits in the centre of one of the most deprived areas in the North West and, inevitably charges levied had to reflect the community’s ability to pay. It has become apparent however, that current levels of income would be insufficient to cover expenditure and the gap could only be bridged by donations from individuals and other church denominations.

Income is included in the Statement of Financial Activities (SOFA) when the money is actually due and the trustees are reasonably certain they have received or will receive it.

Because of the pandemic income has been reduced significantly in comparison with earlier pre- Covid years.

Covid Effect

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In 2020, overall income reduction was, to an extent, compensated by the HMRC Job Retention Scheme, plus increases in donations and Covid Grant Support. These compensatory factors, amounted to around £22,800 in that year. Due to changes in Government policy this support was not available after 2020 with inevitable consequences, insofar as former clients and users were cautious about an early return to the centre

5. Expenditure

Expenditure is recognised when a liability is incurred, and accepted as being legally due and unavoidable. Where invoices, or similar financial obligations are in dispute these have not been included as expenditure in the income and expenditure summary. However, the disputed amounts, as claimed by creditors, have been included as possible liabilities in the Balance Sheet, to avoid any suggestion that not all issues have been properly recorded.

Overall expenditure between 2020 and 2021 reduced by almost £60,000 principally due to much reduced expenditure on the Centre Building refurbishment scheme.

6. Grants

Grants received from various grant making bodies, whether church denominations, the British Lottery or other charitable providers, are restricted and only applied for the purpose given. Where grants are provided with an element of unrestricted as well as restricted funds, these are strictly monitored.

7.VAT

Since the Centre is not VAT registered, all input VAT is charged with the expenses to which it refers.

8. Tangible Fixed assets

Ecumenical Centre Building

Valuation of the Centre Building was undertaken in March 2022 by CTD Consulting, Chartered Surveyors.

The British Lottery has a legal charge on the premises equivalent to the amount of grant provided. This charge (in full or in part) could be applied in the event that the Trustees fail to complete the refurbishment per the terms of the original specification that supported the grant application.

Equipment held by the Centre is of low value – mainly tables and chairs and so a low estimate of £1,000 has been included.

9. Investments

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Investment by the charity would normally be short term, and placed after following the Commission’s Guidelines in CC14.

Investments are valued in the balance sheet at market value at the year end. Investment income would be included in the accounts when receivable and any gains or losses on revaluation at the year-end shown in the SOFA.

10 Liabilities

a) Payments in advance

These prepayments include Grants provided to provide specialist services in support of refugees and asylum seekers. Many of these people have very little or no English, and need help with access to services. They included:

b) Trade Creditors

Although included in the Balance Sheet, some of these debts are disputed and subject to future negotiation with creditors.

The SEC took advantage of the Government sponsored ‘Bounce Back Loan’ scheme.

There is also a loan from the Methodist Denomination with concessionary repayment terms.

10. Balance Sheet, Debtors,

Current assets include a sum of £32,020 due from the British Lottery Fund. This sum is the retention provision included as required under the terms of the construction contract. It will be used to reduce the provision for notified debts shown under liabilities. The release of the BLF retention money is dependent on the SEC fulfilling some administrative conditions required by the contact. These are a work in progress and are expected to satisfy the necessary conditions in the current financial year

As referred to in para 5 above, some sums included as current liabilities are in dispute but have been included in the Balance Sheet as amounts notified/claimed by the creditors. It is expected that as negotiations proceed during 2022, these sums will reduce as and when settlement are reached.

11. The Capital Refurbishment Scheme

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There was increasing recognition that the Centre building was in urgent need of renovation Extensive research and consultation were undertaken before the earlier Charity 509475 entered into a major refurbishment contract. The scheme was financed by a British Lottery Fund grant, awarded in June 2017. Additional grant support for the chapel element of the scheme, was subsequently provided by the four church denominations.

There have been problems with this scheme inasmuch as the initial cost was significantly underestimated by those professions engaged to oversee the project on behalf of the Trustees.

Further problems arose insofar as there were delays when progressing the construction element and, in addition, the quality of financial information, supplied by the professional advisors and others, left much to be desired. Many of the disputed account issues relate to the refurbishment scheme.

12.Conclusion

The Trustees are satisfied, that despite some of the difficult circumstances referred to above, the accounts of the CIO now submitted for 2021, do represent an accurate and fair view of all financial transactions, with no material errors or omissions.

The auditor has been fully appraised of the circumstances and explanations regarding the preparation of the 2021 accounts. She has accepted these were difficult times for the SEC. due to the impact of Covid,

She has reviewed the key financial elements required and included in the Charity’s Final Accounts, and is satisfied that, notwithstanding some difficulties, the accounts do provide a true and fair view of the financial affairs of the Ecumenical Centre

Rev’d David M Burrows CIPFA (Former Trustee for Finance)

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