## **WHITEHAVEN MINERS SOCIAL WELFARE CENTRE UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022** **Whitehaven Miners Social Welfare Centre Contents of the Unaudited Accounts For The Year Ended 31 December 2022** ## **Contents** ||**Page**| |---|---| |Business Details|1| |Approval|2| |Accountant's Report|3| |Profit and Loss Account|4—5| |Balance Sheet|6| |Notes to the Accounts|7| **Whitehaven Miners Social Welfare Centre Business Details For The Year Ended 31 December 2022** |**Partners**|Mr B Birkett| |---|---| ||Mr M Morton| ||Mr J Moore| ||Mr S McNally| |**Business**|Whitehaven Socail Welfare Centre| ||Coach Road| ||Whitehaven| ||Cumbria| ||CA28 9DD| |**Accountants**|dns accountants| ||73 Lowther Street| ||Whitehaven| ||Cumbria| ||CA28 7AH| Page 1 **Whitehaven Miners Social Welfare Centre Accounts Approval Statement For The Year Ended 31 December 2022** I approve these unaudited accounts which comprise a Profit and Loss Account, Balance Sheet and related notes. I acknowledge my responsibility for the accounts including the provision of all the information and explanations necessary for the completion. Signed Date Page 2 **Whitehaven Miners Social Welfare Centre Accountant's Report For The Year Ended 31 December 2022** In accordance with the engagement letter dated 30 October 2018, we have prepared the accounts, which comprise the Profit and Loss account, the Balance Sheet and the related notes, from the accounting records, information and explanations provided to us. This report is made to you in accordance with the terms of our engagement. Our work has been undertaken to enable us to prepare the accounts on your behalf and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than to you, the client, for our work or for this report. You have approved and acknowledged your responsibility for these accounts. We have not been instructed to complete an audit of the accounts. For this reason, we have not verified the accuracy or completeness of the accounting records, information or explanations you have provided. Therefore we do not express any opinion on the accounts. Signed dns accountants 73 Lowther Street Whitehaven Cumbria CA28 7AH Page 3 **Whitehaven Miners Social Welfare Centre Profit and Loss Account For The Year Ended 31 December 2022** |**Turnover**
Sales
Membership fees
Room and field hire
Rent receivable - WRLFC
Rents received - Fishing club
House rent received
Rent - Pigeon Club
Car parking
**Cost of Sales**
Opening stock and work in progress
Purchases
Closing stock and work in progress
**GROSS PROFIT**
**Other Operating Income**
Other coronavirus grant income
**Other Income**
Bank interest receivable
**Expenditure**
Wages and salaries
Employers pensions - defined contributions scheme
Rates
Light and heat
Cleaning
Premises insurance
Repairs, renewals and maintenance
Telecommunications|**2022**
**£**
**£**
134,083
-
905
15,000
1,850
1,365
600
3,910
157,713
2,736
85,760
88,496
(4,800)
83,696
74,017
5,887
5,887
79,904
238
80,142
31,793
151
6,280
5,271
1,617
2,940
44,206
9,395|**2021**
**£**
**£**
60,020
959
1,226
15,000
1,850
5,040
600
4,700
89,395
3,005
42,318
45,323
(2,736)
42,587
46,808
27,222
27,222
74,030
398
74,428
11,986
-
3,554
812
846
2,848
22,302
1,166
...CONTINUED| |---|---|---| ||88,496
(4,800)|| ||5,887|| ||31,793
151
6,280
5,271
1,617
2,940
44,206
9,395|| Page 4 ## **Whitehaven Miners Social Welfare Centre Profit and Loss Account (continued) For The Year Ended 31 December 2022** |Accountancy fees
Legal fees
Subscriptions
Bank charges
Charitable donations
**Depreciation**
Depreciation of fixtures and fittings
**NET LOSS**|1,601
600
981
304
1,003|106,142
(26,000)
312
(26,312)|1,401
1,292
462
160
-|46,829| |---|---|---|---|---| ||312||367|| |||||27,599
367| |||||| |||||27,232| Page 5 ## **Whitehaven Miners Social Welfare Centre Balance Sheet As At 31 December 2022** |**Notes**
**FIXED ASSETS**
Tangible Assets
**2**
**CURRENT ASSETS**
Stock and work in progress
Cash at bank and in hand
Prepayments and accrued income
**CURRENT LIABILITIES**
Other Taxes and Social Security
Accruals and deferred income
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**CAPITAL ACCOUNT**
Balance at 1 January 2022
Profit/(Loss) for the period/year
**Balance Carried Forward**|**2022**
**£**
**£**
60,130
4,800
84,007
4,470
93,277
839
898
1,737
91,540
151,670
151,670
177,982
(26,312)
151,670|**2022**
**£**
**£**
60,130
4,800
84,007
4,470
93,277
839
898
1,737
91,540
151,670
151,670
177,982
(26,312)
151,670|**2021**
**£**
**£**
60,442
2,736
112,224
2,940
117,900
64
295
359
117,541
177,983
177,983
150,751
27,232
177,983|**2021**
**£**
**£**
60,442
2,736
112,224
2,940
117,900
64
295
359
117,541
177,983
177,983
150,751
27,232
177,983| |---|---|---|---|---| ||93,277
839
898||117,900
64
295|| ||1,737||359|| |||151,670||177,983| |||151,670||177,983| |||177,982
(26,312)||150,751
27,232| |||151,670||177,983| Page 6 **Whitehaven Miners Social Welfare Centre Notes to the Accounts For The Year Ended 31 December 2022** ## 1. **Accounting Policy** These unaudited accounts have been completed in accordance with UK Generally Accepted Accounting Practice guidelines and provides sufficient and relevant information to enable completion of a tax return. 2. **Tangible Assets** |.
**Tangible Assets**|||| |---|---|---|---| |**Cost**
As at 1 January 2022
As at 31 December 2022
**Depreciation**
As at 1 January 2022
Provided during the period
As at 31 December 2022
**Net Book Value**
As at 31 December 2022
As at 1 January 2022|**Land &**
**Property**
**Freehold**
**£**
58,364|**Fixtures &**
**Fittings**
**£**
29,601|**Total**
**£**
87,965| ||58,364|29,601|87,965| ||-
-|27,523
312|27,523
312| ||-|27,835|27,835| ||58,364|1,766|60,130| ||58,364|2,078|60,442| Page 7 ## **WHITEHAVEN MINERS SOCIAL WELFARE CENTRE UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022** **Whitehaven Miners Social Welfare Centre Contents of the Unaudited Accounts For The Year Ended 31 December 2022** ## **Contents** ||**Page**| |---|---| |Business Details|1| |Approval|2| |Accountant's Report|3| |Profit and Loss Account|4—5| |Balance Sheet|6| |Notes to the Accounts|7| **Whitehaven Miners Social Welfare Centre Business Details For The Year Ended 31 December 2022** |**Partners**|Mr B Birkett| |---|---| ||Mr M Morton| ||Mr J Moore| ||Mr S McNally| |**Business**|Whitehaven Socail Welfare Centre| ||Coach Road| ||Whitehaven| ||Cumbria| ||CA28 9DD| |**Accountants**|dns accountants| ||73 Lowther Street| ||Whitehaven| ||Cumbria| ||CA28 7AH| Page 1 **Whitehaven Miners Social Welfare Centre Accounts Approval Statement For The Year Ended 31 December 2022** I approve these unaudited accounts which comprise a Profit and Loss Account, Balance Sheet and related notes. I acknowledge my responsibility for the accounts including the provision of all the information and explanations necessary for the completion. Signed Date Page 2 **Whitehaven Miners Social Welfare Centre Accountant's Report For The Year Ended 31 December 2022** In accordance with the engagement letter dated 30 October 2018, we have prepared the accounts, which comprise the Profit and Loss account, the Balance Sheet and the related notes, from the accounting records, information and explanations provided to us. This report is made to you in accordance with the terms of our engagement. Our work has been undertaken to enable us to prepare the accounts on your behalf and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than to you, the client, for our work or for this report. You have approved and acknowledged your responsibility for these accounts. We have not been instructed to complete an audit of the accounts. For this reason, we have not verified the accuracy or completeness of the accounting records, information or explanations you have provided. Therefore we do not express any opinion on the accounts. Signed dns accountants 73 Lowther Street Whitehaven Cumbria CA28 7AH Page 3 **Whitehaven Miners Social Welfare Centre Profit and Loss Account For The Year Ended 31 December 2022** |**Turnover**
Sales
Membership fees
Room and field hire
Rent receivable - WRLFC
Rents received - Fishing club
House rent received
Rent - Pigeon Club
Car parking
**Cost of Sales**
Opening stock and work in progress
Purchases
Closing stock and work in progress
**GROSS PROFIT**
**Other Operating Income**
Other coronavirus grant income
**Other Income**
Bank interest receivable
**Expenditure**
Wages and salaries
Employers pensions - defined contributions scheme
Rates
Light and heat
Cleaning
Premises insurance
Repairs, renewals and maintenance
Telecommunications|**2022**
**£**
**£**
134,083
-
905
15,000
1,850
1,365
600
3,910
157,713
2,736
85,760
88,496
(4,800)
83,696
74,017
5,887
5,887
79,904
238
80,142
31,793
151
6,280
5,271
1,617
2,940
44,206
9,395|**2021**
**£**
**£**
60,020
959
1,226
15,000
1,850
5,040
600
4,700
89,395
3,005
42,318
45,323
(2,736)
42,587
46,808
27,222
27,222
74,030
398
74,428
11,986
-
3,554
812
846
2,848
22,302
1,166
...CONTINUED| |---|---|---| ||88,496
(4,800)|| ||5,887|| ||31,793
151
6,280
5,271
1,617
2,940
44,206
9,395|| Page 4 ## **Whitehaven Miners Social Welfare Centre Profit and Loss Account (continued) For The Year Ended 31 December 2022** |Accountancy fees
Legal fees
Subscriptions
Bank charges
Charitable donations
**Depreciation**
Depreciation of fixtures and fittings
**NET LOSS**|1,601
600
981
304
1,003|106,142
(26,000)
312
(26,312)|1,401
1,292
462
160
-|46,829| |---|---|---|---|---| ||312||367|| |||||27,599
367| |||||| |||||27,232| Page 5 ## **Whitehaven Miners Social Welfare Centre Balance Sheet As At 31 December 2022** |**Notes**
**FIXED ASSETS**
Tangible Assets
**2**
**CURRENT ASSETS**
Stock and work in progress
Cash at bank and in hand
Prepayments and accrued income
**CURRENT LIABILITIES**
Other Taxes and Social Security
Accruals and deferred income
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**CAPITAL ACCOUNT**
Balance at 1 January 2022
Profit/(Loss) for the period/year
**Balance Carried Forward**|**2022**
**£**
**£**
60,130
4,800
84,007
4,470
93,277
839
898
1,737
91,540
151,670
151,670
177,982
(26,312)
151,670|**2022**
**£**
**£**
60,130
4,800
84,007
4,470
93,277
839
898
1,737
91,540
151,670
151,670
177,982
(26,312)
151,670|**2021**
**£**
**£**
60,442
2,736
112,224
2,940
117,900
64
295
359
117,541
177,983
177,983
150,751
27,232
177,983|**2021**
**£**
**£**
60,442
2,736
112,224
2,940
117,900
64
295
359
117,541
177,983
177,983
150,751
27,232
177,983| |---|---|---|---|---| ||93,277
839
898||117,900
64
295|| ||1,737||359|| |||151,670||177,983| |||151,670||177,983| |||177,982
(26,312)||150,751
27,232| |||151,670||177,983| Page 6 **Whitehaven Miners Social Welfare Centre Notes to the Accounts For The Year Ended 31 December 2022** ## 1. **Accounting Policy** These unaudited accounts have been completed in accordance with UK Generally Accepted Accounting Practice guidelines and provides sufficient and relevant information to enable completion of a tax return. 2. **Tangible Assets** |.
**Tangible Assets**|||| |---|---|---|---| |**Cost**
As at 1 January 2022
As at 31 December 2022
**Depreciation**
As at 1 January 2022
Provided during the period
As at 31 December 2022
**Net Book Value**
As at 31 December 2022
As at 1 January 2022|**Land &**
**Property**
**Freehold**
**£**
58,364|**Fixtures &**
**Fittings**
**£**
29,601|**Total**
**£**
87,965| ||58,364|29,601|87,965| ||-
-|27,523
312|27,523
312| ||-|27,835|27,835| ||58,364|1,766|60,130| ||58,364|2,078|60,442| Page 7 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examinerfs Report Report to the trustees Whitehaven Miners Social Welfare Scheme On accounts for the year onded 31 December 2022 Charity no (rf any) 512317 Set out on pages I report to the trustees on my examinats'on of the accounts of the above charity ('the Trust.) for the year ended 31 De￿rnber 2022. Responsibilities and basis of report As the charity's trustees. you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {"the ACV). I report in respect of my examination of the Trust's accounts carried out under section 145 ofthe 2011 Act and in carying out my examination, I have followed all the applicable Directions given by the Charity Commission under s8Ction 145{5)(b) of the Art. Indepèndent I have Completed my examination. I confimi that no matèrial matters have examinerfs statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect.. the accounts.ng records were not kept in accordance wtth section 130 of the CharFties Act: or the accounts did not accord with the accounling records,. or the accounts did not Gomply with the applicable requirements conceming the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and fair, view which is not a matter considered as part of an independent examination. I have no concems 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. Signed.. Date: 2" August 2023 Name: Trevor Morris Relevant professional qualification(s) or body lif any)- CIMA Address: 73 Lowther Street, Imiitehaven. CA28 7AH IER Oct 2018 Section B Disclosure Only complete if the examiner needs to highlight material matters of Concem (see CC32, Independent examination of charty accounts.. directions and guidance for examiners). Give here brief details of any Items that the examinerwishès to disclose. IER Oct2018