`FOR THE`
## `CONTENTS OF THE FNANCIAL`
## `STATEMENTS FOR THE YEAR ENDED`
## `31 MARCH 2021`
|31 MARCH 2021||
|---|---|
||Page|
|Report of the Trustees|I to 2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6 to 9|
|Detailed Statement of Financial Activities|10|
|WIGAN LEIGH AND DISTRICT SOCIETY||
`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021`
The trustees present their report with the financial statenmts of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to preparing their accounG in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I January 2019).
## Financial review
Reserves policy
It is the policy of the charity to maintain unrestricted funds at a level sumcient to cover management and administration
The charity does all its own fimdraising and depends on its investrnent income.
Structure, governance and management Governing document The charity is by its governing document, a deed oftrust and constitutes an unincorporated charity. Charity constitution
The charity adopted its constitution on 4 May 1943 and the last amendment to this was dated 16 April 2007.
Recruitment and appointment of new trustees
The mstees who served in the year and since the year end are set out above. The u-ustees are appointed each year at the annual general meeting and serve for one year after which they may put themselves forward for reappointment.
Reference and administrative details
Registered Charity number
220636
`FOR THE`
Principal address 4 Scarisbrick Street Wigan Lancashire WNI 2BS
Trustees
K Boylan A Leyland J Sharratt SE Winnard JR Roberts GW Winnard A Fairhurst `D Storm` K Stevenson
Independent Examiner Paul Farrington BSc FCA NR Barton 1st Floor Waterside House Waterside Drive Wigan Lancashire WN3 5AZ
Page I WIGAN LEIGH AND msrmcr SOCIETY BLND
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
Approved by order ofdie board of mastees on 30. n . 2021
and signed on its behalf by:
A Fairhurst - Trustee
FOR THE
Page
## `NDEPENDENT EXAMNER'S REPORT TO THE TRUSTEES`
`OF WIGAN LEIGH AND DISTRICT SOCIETY FOR THE`
## BLED
## Independent examiner's report to the trustees Of Wigan Leigh and District Society for the Blind
I report to the charity trustees on my examination ofthe accounts of Wigan Leigh and Society for the Blind (the Trust) for the year ended 31 March 2021.
## Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements ofthe Charities Act 2011 (the Act').
I report in respect ofmy examination Ofthe Trust's accounts carried out under section 145 ofthe Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of
## Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part ofan independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Paul Farrington BSc FCA NR Barton I st Floor Waterside House Waterside Drive Wigan Lancashire WN3 5AZ
Date: .
`POR THE YEAR ENDED 31 2021`
31321
`Toil`
`mcoea AND ENDOWMÄTS FROM`
## LEIGH `AND` AND DISTRICT SOCIETY POR THE `BLIND`
|D
os|||||
|---|---|---|---|---|
|D
os|||3/59|11,689|
|2
3
Investment income
Other income|14535
20,000|9,156|||
||||38394|20,us|
|||||6394|
|EXPENDITURE ON|||||
|Chariuble activities|||||
|Qrit±le Etivitim|||31,687|40.122|
|NET NCOML'(FXPENDITURE)|||6,707|(12,883)|
|RECONCILIATION OF FUNDS|||||
|Total funds brought forward|||594,316|607,199|
|TOTAL FUNDS CARRIED FORWARD|||601023|594 316|
The notes form part of these financial statements
`31 MARCH 2021`
31.3.20 31.321
Page
||||Unrestricted|Total|
|---|---|---|---|---|
|||||funds|
|FIXED ASSETS|Notes||||
|TanglMe asseb|5||212|237|
|CURRENT ASSETS|||||
|Debtors|6||92|111|
|Investments|7||332,462|332,462|
|Cash at bank|||270,045|263,293|
||||602,599|595,866|
|CREDITORS|||||
|Amounts falling due within one year|8||(1,788)|(1,787)|
|NET CURRENT ASSETS|||600,811|594,079|
|TOTAL ASSETS LESS CURRENT|||||
|LIABILITIES|||601,023|594,316|
|NET ASSETS|||601,023|594,316|
|FUNDS|9||||
|Unrestricted funds|||601,023|594,316|
|TOTAL FUNDS|||601,023|594,316|
|The financial statements were approved by the Board||of Trustees|and authorised for issue on||
|and were signed on its behalf by:|||||
A Fairhurst - Trustee
The notes form part of these financial statements
Page 5
`IGAN LEIGH AND DISTRICT SOCIETY FOR BUND`
`W`
`NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021`
## `1. ACCOUNTNG POLICIES`
## `Basis or preparing the Onancial statements`
`The financial statenwnts Of the charity. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial`
`Reporting applicable in the UK and Republic of Ireland (FRS 102) (effective I January 2019)', Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.`
`Income`
`All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.`
## `Expenditure`
`Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.`
`Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.`
`Plant and machinery 10% on reducing balance Computer equipment 33% on reducing balance`
`Taxation`
`The charity is exempt from tax on its charitable activities.`
`Fund accounting`
`Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.`
`Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions`
`arise when specified by the donor or when funds are raised for particular restricted purposes.`
`2. INVESTMENT INCOME`
> `31.3.21 31.3.20`
`continued..`
`Page`
## WIGAN LEIGH AND DISTRICT SOCIETY FOR `THE`
`NOTES`
|NOTES|||
|---|---|---|
|THE|||
|Interest and dividends|||
||7,845|8,756|
|McCann bequest income|6,690|6,794|
||14,535|15,550|
## `TO STATEMENTS` THE FINANCIAL - continued `FOR YEAR ENDED 31 MARCH 2021`
## `3. OTHER NCOME`
`31.321 31.3.20 Covid nzpport gaÜ 20,000`
## `4. TRUSTEES REMUNERATION AND BENEFITS`
`The staffcosts of E19,000 (2020 - E19.082) relate to the salary of ur charity's one employee. The employee is also a mstee of the charity.`
> Other `than dlis amount, no other remuneration, benefits or expenses were paid to any trustee of the charity in either ere ctrrent year or previous year.`
## `5. TANGIBLE FIXED ASSETS`
|TANGIBLE FIXED ASSETS||||
|---|---|---|---|
||Plant|Computer||
||and|||
||machinery|equipment|Totals|
|COST||||
|At I April 2020 and 31 March 2021|1,876|822|2,698|
|DEPRECIATION||||
|At 1 April 2020|I|817|2,461|
||,644|||
|Charge for year|23|2|25|
|At 31 March 2021|1,667|819|2,486|
|NET BOOK VALUE||||
|At 31 March 2021|209|3|212|
`continued...`
`WIGAN LEIGH AND DISTRICT SOCIETY FOR THE BLIND`
## `NOTES THE`
||NOTES THETHE||||
|---|---|---|---|---|
|||232|5||
||At 31 March 2020|||237|
|6.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR||31.3.21|31.3.20|
||Other debtors||92|111|
||CURRENT ASSET INVESTMENTS||||
||||31.3.21|31.3.20|
|7.|||||
||||132,462||
||Listed investments|||132,462|
||Other||200,000|200,000|
||||332,462|332,462
332,462|
`The estimated market value of the investments as at 31 March 2021 was €476,341 (2020 : €431,305)`
`TO FNANCIAL srATEMENTS • continued FOR THE YEAR ENDED 31 MARCH 2021`
## `8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
`Odrer creditors`
`31.321 31.3.20 1,788 1,787`
## `9. MOVEMENT IN FUNDS`
|MOVEMENT IN FUNDS||||
|---|---|---|---|
|||Net movement||
|||At||
||At 1.4.20 in funds|At 1.4.20 in funds|31.3.21|
|Unrestricted funds||||
|General
fund|594,316|6,707|601,023|
|TOTAL FUNDS|594,316|6,707|601,023|
`Net movement in finds, included in the above are as follows:`
||Incoming Resources Movement|Incoming Resources Movement|
|---|---|---|
||resources expended in funds|resources expended in funds|
|Unrestricted funds|||
|General ftznd|38,394|(31,687)
6,707|
|TOTAL FUNDS|38.394|(31,687)
6,707|
`continued..`
`Page`
`THE`
## `NOTES`
## `THE`
`Comparatives for movement in funds`
|||Net||
|---|---|---|---|
|||movement||
||At 1.4.19 in funds|At 1.4.19 in funds|31.3.20|
|Unrestricted funds||||
|General fund|607,199|(12,883)|594,316|
|TOTAL FUNDS|607,199|(12,883)|594,316|
|Comparative net movement in funds, included in the above|Comparative net movement in funds, included in the above|||
|are as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
|Unrestricted funds||||
|General ftrnd|27.239|(40,122)|(12,883)|
|TOTAL FUNDS||(40,122) ( 1 2,883)||
`S`
`continued...`
## `IGAN LEIGH AND DISTRICT` JOCIETY FOR `SOCIETY FOR BUND`
## `FOR YEAR ENDED 31 MARCH 2021`
## `9. MOVEMENT IN FUNDS continued`
`A current year 12 months and prior year 12 monds combined posidon is as follows:`
|follows:||||
|---|---|---|---|
|||Net||
|||movement|At|
||At|in funds|31.3.21|
||1.4.19|||
|Unrestricted funds||||
|General find|607,199|(6,176)|601,023|
|TOTAL FUNDS|607,199|(6,176)|601,023|
`A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:`
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in|
||||funds|
|Unrestricted funds||||
|General fund|65,633|(71,809)|(6,176)|
|TOTAL FUNDS|65,633|(71,809)|(6,176)|
## `10. RELATED PARTY DISCLOSURES`
`There were no related party transactions for the year ended 3 1 March 2021.`
`9`
Page
`WIGAN LEIGH AND DISTRICT THE`
`BLED`
`NOTES`
|NOTES||||
|---|---|---|---|
|THE||||
|DETAILED STATEMENT OF|DETAILED STATEMENT OF
FINANCIAL|ACTIVITIES||
|FOR THE YEAR ENDED 31 MARCH 2021||||
|||31.3.21|31.3.20|
|INCOME AND ENDOWMENTS||||
|Donations and legacies||||
|||3,859|11,689|
|Investment income||||
|Interest and dividends||7,845|8,756|
|McCann bequest income||6,690|6,794|
|||14,535|15,550|
|Other income||||
|Covid support gants||20,000||
|Total incoming resources||38,394|27,239|
|EXPENDITURE||||
|Charitable activities||||
|Secretary expenses||1,200|1,200|
|Crompton Street social||468|1,310|
|Christmas draw||||
||||175|
|Donations||||
||||1,300|
|Visiting scheme||||
||||552|
|Birthday grants||20|10|
|Offce running costs||3,900|3,580|
|Christmas gifts||4,900|5,825|
|Licence fee||||
|Belong (Formby Hall)||20|20|
|||440|2,090|
|Annual outings||||
|Holiday fund|||2,631|
||||650|
|||10,948|19,343|
|Support costs||||
|Management||||
|Insurance||427|419|
|Telephone||595|624|
|Postage and stationery||110|50|
|Depreciation||25||
|Wages||19,000|28|
||||19,082|
|||20,157|20,203|
Governance costs
Page
`IGAN LEIGH AND DISTRICT SOCIETY FOR BUND`
|Accountancy|582|576|
|---|---|---|
|Total resources expended|31,687|40,122|
|Net income/(expenditure)|6,707|(12,883)|
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