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← Wirral Mayors Charity

2024-05-15-accounts

The Wirral Mayor’s Charity Statement of Accounts 2023/24

Contents Trustees’ Report..........................................................................................................................................3 Independent Examiner’s Report to the Trustees of The Wirral Mayor’s Charity.......................................6 Statement of Financial Activities.................................................................................................................8 Balance Sheet..............................................................................................................................................8 Note 1 - Accounting Policies......................................................................................................................10 Note 2 – Analysis of Income......................................................................................................................10 Note 3 – Analysis of Expenditure..............................................................................................................10 Note 4 – Reconciliation of Funds...............................................................................................................11 Note 5 – Donated Goods and Services......................................................................................................11 Note 6 – Disclosure of Trustees’ Remuneration and Benefits..................................................................11 Note 7 – Disclosure of Trustees’ Expenses................................................................................................11 Note 8 - Disclosure of Audit, Independent Examination and Other Financial Service Fees.....................11 Note 9 - Related Party Transactions..........................................................................................................11 Note 10 - Creditors....................................................................................................................................11 Note 11 - Events After the Reporting Period............................................................................................12 Glossary.....................................................................................................................................................14

2

Trustees’ Report

Objectves and Actvites

The main purpose of this charity is to further local charitable objectives identified by the current Mayor. Throughout the year the charity runs fundraising events such as a Charity Ball and a Tea dance, receives donation collections and entries for the Mayor’s lottery.

The Trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives, in planning future activities and choosing the local charities to support during the year.

The Mayor’s Charity furthers its charitable purposes for the public benefit through its donations to local charitable causes.

At the end of the charity’s financial year (14 May), funds raised are donated to local charitable causes identified by the Trustees.

In the year 2023/24, the Mayor’s charity used funds brought forward from the previous year to donate to:

Achievements and Performance

During 2023/24 the Mayor’s Charity donated a total of £40,491 (£24,000 in 2022/23) to local charitable causes.

During 2023/24 the charity organised 2 major events, and was a beneficiary from another:

The Charity Ball fundraising event is held at Thornton Hall Hotel and members of the public can purchase tickets for a dinner and dance event and enjoy an evening of food and entertainment, as well as the chance to win raffle prizes. The Mayor’s Charity Ball 2023 raised £5,550 (£5,807 in 2022/23).

The Christmas Tea Dance at Wallasey Town Hall raised £1,420.

3

The Santa Dash donated £321.

Additional funds have been raised during 2023/24 by donations from the public and the Mayor’s Lottery, with £11,015 to be carried forward to 2024/25.

Financial Review

The main purpose of this charity is to raise funds to donate to local charitable causes. Ordinarily, this occurs in a yearlong cycle; the Mayor takes office, raises funds through events and lotteries and the charity donates the raised funds at the end of their term. The new Mayor is appointed, and the cycle begins again.

The Trustees have decided that holding reserves is unnecessary for this charity. The setup of the charity and the fact that a new Mayor is ordinarily appointed every year means that holding reserves would be unsuitable for this charity.

Structure, Governance and Management

The Mayor’s Charity is a registered charity and is governed by a Trust Deed dated 2022, which replaced a Trust Deed dated 1 April 1986. Its purpose is to raise monies for the furtherance of local charitable causes.

The new charitable Trust Deed dated 2022 appoints one ex-officio Trustee, Wirral Council. The Trustee may appoint an additional Nominative Trustee by resolution.

Reference and Administratve Details

The Wirral Mayor’s Charity is registered with The Charity Commission, registration number 518288.

The registered address of the charity is:

Metropolitan Borough Of Wirral Electoral Registration Officer Town Hall Mortimer Street Birkenhead CH41 5BR

Those involved in 2023/24 financial year are Members of the Charitable Trusts SubCommittee as well as those listed below:

Exemptons from Disclosure

There are no exemptions from disclosure for the year 2023/24.

Funds Held as Custodian Trustee on Behalf of Others

The Wirral Mayors Charity and its Trustees do not act as a custodian on behalf of others.

4

Councillor Jerry Williams Mayor of Wirral Date: 12 February 2025

5

Independent Examiner’s Report to the Trustees of The Wirral Mayor’s Charity

I report to the trustees on my examination of the accounts of The Wirral Mayor’s Charity (the Charity) for the year ended 14 May 2024.

Responsibilites 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 Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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 Charity 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 concerning 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 of an 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.

Iain Miles, CIPFA

Internal Audit Manager, Wirral Council.

January 2025

6

Core Financial Statements

Statement of Financial Actvites

Balance Sheet

These accounts were approved and authorised for issue on 12[th] February 2025.

Matthew Bennett

Director of Finance, Wirral Council

8

Notes to the Core Financial Statements

Note 1 - Accountng Policies

Basis of Accountng

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value.

The financial statements have been prepared in accordance with FRS102 and the Statement of Recommended Practice, Accounting and Reporting by Charities effective from 1 January 2019.

The accounts are prepared in sterling, and monetary values in these financial statements are rounded to the nearest £.

The accounts have been prepared under a going concern basis as there are no material uncertainties about the charity’s ability to continue in future years.

Income Recogniton

Donation income is recognised in the Statement of Financial Activities when payment has been received from the donor.

Income from other trading activities is predominantly income raised from events and so is recognised on an accrual basis for it to be matched against the expenditure incurred in generating it.

Expenditure Recogniton

Expenditure is recognised in the Statement of Financial Activities on an accrual basis.

Note 2 – Analysis of Income

Note 3 – Analysis of Expenditure

10

Note 4 – Reconciliaton of Funds

Note 5 – Donated Goods and Services

The charity has received the contribution of unpaid volunteers during 2023/24. The role of these volunteers was to facilitate the fund-raising events during the year. An additional volunteer carries out the administration and financial record keeping for the charity.

Note 6 – Disclosure of Trustees’ Remuneraton and Benefts

During 2023/24, none of the Trustees have been paid any renumeration or received any other benefits from an employment with the Wirral Mayor’s Charity.

Note 7 – Disclosure of Trustees’ Expenses

During 2023/24, no Trustees' expenses were incurred.

Note 8 - Disclosure of Audit, Independent Examinaton and Other Financial Service Fees

During 2023/24 no fees were payable for independent examination.

Note 9 - Related Party Transactons

During 2023/24, there have been no related party transactions that require disclosure.

Note 10 - Creditors

As at the 14[th] May 2024, the cheque relating to a third prize lottery hadn’t been cashed (£100) and bank charges (£6) for the period to 11[th] May 2024 had not been charged to the bank by the end of the year. Both have been included in the accounts as a creditor.

Also, during the year, Wirral Mayor’s Charity erroneously received a payment from Wirral Met College (£13,400), and this has been paid back during 2024/25. Income relating to the 24/25 Mayor has also been received in 23/24 (£705). Both have been excluded from 2023/24 income and treated as a creditor.

11

Note 11 - Events Afer the Reportng Period

The Charity closed the 2023/24 financial year with £11,015. The funds raised during the year 2023/24 have been donated to the following charities:

12

2/ Glossary 13

Glossary

Accounts

Accounts is a term used in the Statement of Recommended Practice (SORP) for Charities to refer to the statement of financial activities (SoFA), income and expenditure account (where produced or required by company law), balance sheet and statement of cash flows and notes.

Accruals accounts

Accruals accounts record the income and expenditure of the charity and the increase or reduction in its assets and liabilities. All income and charges relating to the reporting period to which the accounts relate must be considered without regard to the date of payment or receipt. Accruals accounts are compiled on a ‘true and fair’ basis in accordance with accounting standards and the SORP.

Asset

Asset is a resource controlled by the charity because of past events and from which future economic benefits are expected to enable the charity to further its charitable aims.

Audit

Audit when referred to in the SORP is the statutory requirement under charity law for an audit of the charity or the group where the charity’s or group’s gross income and/or assets exceed the relevant threshold. The audit threshold is set by charity law based on the income received in the reporting period and the total assets held at the end of the year.

Balance sheet

Balance sheet (also known as a statement of financial position) is a statement of the assets, liabilities, and funds of the charity (the funds of the charity may also be known as the residual interest) at the end of the reporting period (financial year).

Donated services and facilites

Donated services and facilities include gifts of facilities or services including the contribution of volunteers. Donated services and facilities can also be referred to as intangible income.

Donatons

Donations comprise gifts that will not provide any economic return to the donor other than the knowledge that someone will benefit from the donation. Income from donations includes gifts that must be spent on some particular area of work (i.e., restricted income funds) or given to be held as endowment funds. Donations will normally include gifts in kind and donated services.

Economic benefts

Economic benefits refer to the value derived from an asset in terms of cash flows generated, its cash flow generating capacity, or the service potential created, or costs saved or avoided by having control over the asset.

Fundraising costs

14

Fundraising costs consist of three categories:

Liability

Liability is an accounting term for a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow of economic resources from the entity.

Recogniton

Recognition is the process of incorporating in the accounts (financial statements) an item that meets the definition of an ‘element’, and which satisfies the following criteria:

Statement of fnancial actvites

Statement of financial activities (SoFA), equivalent to a statement of comprehensive income, shows the income, the expenditure, gains and losses, and transfers between funds during the reporting period (the financial year). The statement reconciles total funds brought forward and total funds carried forward at the end of the financial year.

15

The Wirral Mayor’s Charity Statement of Accounts 2023/24

Contents Trustees’ Report..........................................................................................................................................3 Independent Examiner’s Report to the Trustees of The Wirral Mayor’s Charity.......................................6 Statement of Financial Activities.................................................................................................................8 Balance Sheet..............................................................................................................................................8 Note 1 - Accounting Policies......................................................................................................................10 Note 2 – Analysis of Income......................................................................................................................10 Note 3 – Analysis of Expenditure..............................................................................................................10 Note 4 – Reconciliation of Funds...............................................................................................................11 Note 5 – Donated Goods and Services......................................................................................................11 Note 6 – Disclosure of Trustees’ Remuneration and Benefits..................................................................11 Note 7 – Disclosure of Trustees’ Expenses................................................................................................11 Note 8 - Disclosure of Audit, Independent Examination and Other Financial Service Fees.....................11 Note 9 - Related Party Transactions..........................................................................................................11 Note 10 - Creditors....................................................................................................................................11 Note 11 - Events After the Reporting Period............................................................................................12 Glossary.....................................................................................................................................................14

2

Trustees’ Report

Objectves and Actvites

The main purpose of this charity is to further local charitable objectives identified by the current Mayor. Throughout the year the charity runs fundraising events such as a Charity Ball and a Tea dance, receives donation collections and entries for the Mayor’s lottery.

The Trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives, in planning future activities and choosing the local charities to support during the year.

The Mayor’s Charity furthers its charitable purposes for the public benefit through its donations to local charitable causes.

At the end of the charity’s financial year (14 May), funds raised are donated to local charitable causes identified by the Trustees.

In the year 2023/24, the Mayor’s charity used funds brought forward from the previous year to donate to:

Achievements and Performance

During 2023/24 the Mayor’s Charity donated a total of £40,491 (£24,000 in 2022/23) to local charitable causes.

During 2023/24 the charity organised 2 major events, and was a beneficiary from another:

The Charity Ball fundraising event is held at Thornton Hall Hotel and members of the public can purchase tickets for a dinner and dance event and enjoy an evening of food and entertainment, as well as the chance to win raffle prizes. The Mayor’s Charity Ball 2023 raised £5,550 (£5,807 in 2022/23).

The Christmas Tea Dance at Wallasey Town Hall raised £1,420.

3

The Santa Dash donated £321.

Additional funds have been raised during 2023/24 by donations from the public and the Mayor’s Lottery, with £11,015 to be carried forward to 2024/25.

Financial Review

The main purpose of this charity is to raise funds to donate to local charitable causes. Ordinarily, this occurs in a yearlong cycle; the Mayor takes office, raises funds through events and lotteries and the charity donates the raised funds at the end of their term. The new Mayor is appointed, and the cycle begins again.

The Trustees have decided that holding reserves is unnecessary for this charity. The setup of the charity and the fact that a new Mayor is ordinarily appointed every year means that holding reserves would be unsuitable for this charity.

Structure, Governance and Management

The Mayor’s Charity is a registered charity and is governed by a Trust Deed dated 2022, which replaced a Trust Deed dated 1 April 1986. Its purpose is to raise monies for the furtherance of local charitable causes.

The new charitable Trust Deed dated 2022 appoints one ex-officio Trustee, Wirral Council. The Trustee may appoint an additional Nominative Trustee by resolution.

Reference and Administratve Details

The Wirral Mayor’s Charity is registered with The Charity Commission, registration number 518288.

The registered address of the charity is:

Metropolitan Borough Of Wirral Electoral Registration Officer Town Hall Mortimer Street Birkenhead CH41 5BR

Those involved in 2023/24 financial year are Members of the Charitable Trusts SubCommittee as well as those listed below:

Exemptons from Disclosure

There are no exemptions from disclosure for the year 2023/24.

Funds Held as Custodian Trustee on Behalf of Others

The Wirral Mayors Charity and its Trustees do not act as a custodian on behalf of others.

4

Councillor Jerry Williams Mayor of Wirral Date: 12 February 2025

5

Independent Examiner’s Report to the Trustees of The Wirral Mayor’s Charity

I report to the trustees on my examination of the accounts of The Wirral Mayor’s Charity (the Charity) for the year ended 14 May 2024.

Responsibilites 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 Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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 Charity 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 concerning 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 of an 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.

Iain Miles, CIPFA

Internal Audit Manager, Wirral Council.

January 2025

6

Core Financial Statements

Statement of Financial Actvites

Balance Sheet

These accounts were approved and authorised for issue on 12[th] February 2025.

Matthew Bennett

Director of Finance, Wirral Council

8

Notes to the Core Financial Statements

Note 1 - Accountng Policies

Basis of Accountng

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value.

The financial statements have been prepared in accordance with FRS102 and the Statement of Recommended Practice, Accounting and Reporting by Charities effective from 1 January 2019.

The accounts are prepared in sterling, and monetary values in these financial statements are rounded to the nearest £.

The accounts have been prepared under a going concern basis as there are no material uncertainties about the charity’s ability to continue in future years.

Income Recogniton

Donation income is recognised in the Statement of Financial Activities when payment has been received from the donor.

Income from other trading activities is predominantly income raised from events and so is recognised on an accrual basis for it to be matched against the expenditure incurred in generating it.

Expenditure Recogniton

Expenditure is recognised in the Statement of Financial Activities on an accrual basis.

Note 2 – Analysis of Income

Note 3 – Analysis of Expenditure

10

Note 4 – Reconciliaton of Funds

Note 5 – Donated Goods and Services

The charity has received the contribution of unpaid volunteers during 2023/24. The role of these volunteers was to facilitate the fund-raising events during the year. An additional volunteer carries out the administration and financial record keeping for the charity.

Note 6 – Disclosure of Trustees’ Remuneraton and Benefts

During 2023/24, none of the Trustees have been paid any renumeration or received any other benefits from an employment with the Wirral Mayor’s Charity.

Note 7 – Disclosure of Trustees’ Expenses

During 2023/24, no Trustees' expenses were incurred.

Note 8 - Disclosure of Audit, Independent Examinaton and Other Financial Service Fees

During 2023/24 no fees were payable for independent examination.

Note 9 - Related Party Transactons

During 2023/24, there have been no related party transactions that require disclosure.

Note 10 - Creditors

As at the 14[th] May 2024, the cheque relating to a third prize lottery hadn’t been cashed (£100) and bank charges (£6) for the period to 11[th] May 2024 had not been charged to the bank by the end of the year. Both have been included in the accounts as a creditor.

Also, during the year, Wirral Mayor’s Charity erroneously received a payment from Wirral Met College (£13,400), and this has been paid back during 2024/25. Income relating to the 24/25 Mayor has also been received in 23/24 (£705). Both have been excluded from 2023/24 income and treated as a creditor.

11

Note 11 - Events Afer the Reportng Period

The Charity closed the 2023/24 financial year with £11,015. The funds raised during the year 2023/24 have been donated to the following charities:

12

2/ Glossary 13

Glossary

Accounts

Accounts is a term used in the Statement of Recommended Practice (SORP) for Charities to refer to the statement of financial activities (SoFA), income and expenditure account (where produced or required by company law), balance sheet and statement of cash flows and notes.

Accruals accounts

Accruals accounts record the income and expenditure of the charity and the increase or reduction in its assets and liabilities. All income and charges relating to the reporting period to which the accounts relate must be considered without regard to the date of payment or receipt. Accruals accounts are compiled on a ‘true and fair’ basis in accordance with accounting standards and the SORP.

Asset

Asset is a resource controlled by the charity because of past events and from which future economic benefits are expected to enable the charity to further its charitable aims.

Audit

Audit when referred to in the SORP is the statutory requirement under charity law for an audit of the charity or the group where the charity’s or group’s gross income and/or assets exceed the relevant threshold. The audit threshold is set by charity law based on the income received in the reporting period and the total assets held at the end of the year.

Balance sheet

Balance sheet (also known as a statement of financial position) is a statement of the assets, liabilities, and funds of the charity (the funds of the charity may also be known as the residual interest) at the end of the reporting period (financial year).

Donated services and facilites

Donated services and facilities include gifts of facilities or services including the contribution of volunteers. Donated services and facilities can also be referred to as intangible income.

Donatons

Donations comprise gifts that will not provide any economic return to the donor other than the knowledge that someone will benefit from the donation. Income from donations includes gifts that must be spent on some particular area of work (i.e., restricted income funds) or given to be held as endowment funds. Donations will normally include gifts in kind and donated services.

Economic benefts

Economic benefits refer to the value derived from an asset in terms of cash flows generated, its cash flow generating capacity, or the service potential created, or costs saved or avoided by having control over the asset.

Fundraising costs

14

Fundraising costs consist of three categories:

Liability

Liability is an accounting term for a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow of economic resources from the entity.

Recogniton

Recognition is the process of incorporating in the accounts (financial statements) an item that meets the definition of an ‘element’, and which satisfies the following criteria:

Statement of fnancial actvites

Statement of financial activities (SoFA), equivalent to a statement of comprehensive income, shows the income, the expenditure, gains and losses, and transfers between funds during the reporting period (the financial year). The statement reconciles total funds brought forward and total funds carried forward at the end of the financial year.

15

+¢WIRRAL

Internal Audit Report

Law & Corporate Services / Democratic and Member

Services

Audit Review: Mayor’s Charity Accounts 2023/24

Status – FINAL – January 2025

Distribution

For action:

Audit Team

For information

Issued by:

Contents

Limitations & Responsibilities

The matters raised in this report were identified during the course of the audit fieldwork and are not necessarily a comprehensive statement of all weaknesses that exist or all improvements that might be made.

It is management’s responsibility to develop and maintain sound systems of risk management, internal control and governance and for the prevention and detection of irregularities and fraud. Internal audit work should not be seen as a substitute for management’s responsibilities for the design and operation of these systems. The work performed by Internal Audit may not be relied upon to identify all system weaknesses that may exist. Neither should Internal Audit be relied upon to identify all circumstances of fraud or irregularity, should there be any, although our audit procedures are designed so that any material irregularity has a reasonable probability of discovery. Even sound systems of control may not be proof against collusive fraud. Internal Audit procedures are designed to focus on areas that are considered to be of greatest risk and significance.

Public Sector Internal Audit Standards

Internal Audit work is designed to comply with the Public Sector Internal Audit Standards 2017. The Public Sector Internal Audit Standards provide a coherent and consistent Internal Audit Standards Framework for the whole of the Public Sector, and Internal Audit providers are required to demonstrate compliance via a structured mandatory mechanism of external assessment. Wirral Internal Audit Services were assessed in 2019 and were adjudged to be fully compliant in all areas.

Executive Summary

Overview of recommendations

Priority Level Number of Recommendations
High
Medium		 NIL
One

Low

NIL

Organisational Risk Rating

Organisational
Risk Rating		 Definition
Major The likelihood/impact of the risks identified during the review, should these materialise, would leave the Council open to a major risk of a
fundamental or material nature. This opinion suggests that that there are some potentially serious weaknesses in the design and/or
operation of the control environment that may have a significant impact on the achievement of systems and/or corporate objectives if not
addressed
Moderate The likelihood/impact of the risks identified during the review, should these materialise, would leave the Council open to a moderate risk of a
fundamental or material nature. This opinion suggests that that there are some weaknesses in the design and/or operation of the control
environment that may have varying degrees of impact on the achievement of systems and/or corporate objectives
Minor × The likelihood/impact of the risks identified during the review, should they materialise, would leave the Council open to minor non
fundamental or material risk
Negligible No weaknesses identified during the audit review and that the Council is not exposed to any risks directly associated with the findings

Introduction

Audit Objectives and Scope

Findings, Observations and Recommendations

Items from this year’s audit:

Ref Risk and Potential
Implications		 Finding Recommendation Priority Level
4.13 Without acknowledgment of
receipt of the Mayor’s
donation, it is difficult to
ascertain that the monies
have been received by the
correct recipient.		 As in previous years, we had trouble
confirming receipt from the charities that they
had received the monies from the Mayor.		 Consideration should be given to sending a
letter to those receiving money by way of a
donation from the Mayor’s charity requesting
that they return a tear off strip to the Mayor
via the Civic & Electoral Services Officer
acknowledging receipt of the donation.		 MEDIUM

Next Steps

Management Action Plan and Feedback

Key: Recommendation Priority Levels Key: Recommendation Priority Levels Key: Recommendation Priority Levels Key: Recommendation Priority Levels Key: Recommendation Priority Levels Key: Recommendation Priority Levels
HIGH MEDIUM LOW
A matter that is fundamental to the control environment for
the specific area under review.
The matter may cause a system objective not to be met. This
needs to be addressed as a matter of urgency (suggested
timescale: within one month).		 A matter that is significant to the control environment for the
specific area under review.
The matter may threaten the achievement of a system
objective.		 A matter that requires attention and would improve
the control environment for the specific area under
review.
The matter may impact on the achievement of a
system objective.
Ref Recommendation Priority
Level		 Agreed
Y/N		 Plan for Implementation Expected
Implementation
Date		 Role of
Responsible
Officer
6.1 Consideration should be given to
sending a letter to those receiving
money by way of a donation from the
Mayor’s charity requesting that they
return a tear off strip to the Mayor via
the Civic & Electoral Services Officer
acknowledging receipt of the donation.		 MEDIUM Y Payment by Bacs will be made to
the charities the day before the
presentation. When they arrive at
the presentation they will be
asked to sign to confirm that they
have received the donation
amount.		 Immediate Civic
&
Electoral
Services
Manager
How satisfied were you with the overall service received from Internal Audit? (pleaseto indicate) How satisfied were you with the overall service received from Internal Audit? (pleaseto indicate) How satisfied were you with the overall service received from Internal Audit? (pleaseto indicate) How satisfied were you with the overall service received from Internal Audit? (pleaseto indicate) How satisfied were you with the overall service received from Internal Audit? (pleaseto indicate) How satisfied were you with the overall service received from Internal Audit? (pleaseto indicate)
Very satisfied
√
Satisfied		 Dissatisfied Very Dissatisfied
Please provide any additional comments:
Exceptional service and communication throughout the process.
If you would like to discuss any aspect of this audit, please contact the Chief Internal Auditor. If you would like to discuss any aspect of this audit, please contact the Chief Internal Auditor.
Completed by: Kris Cureton Signed: Completed by: Kris Cureton Signed:
Date: 28.01.2025
KCuwebow		 Date: 28.01.2025

Completed by: Kris Cureton Signed:

Recommendations from Previous Audit

Appendix 1

Ref Recommendation Priority
Level		 Agreed
Y/N		 Plan for Implementation Expected
Implementation
Date		 Role of
Responsible
Officer
6.1 Receipts for all expenditure should be
requested and retained in all cases.		 MEDIUM Yes All receipts are now scanned and
retained in the folder relevant to the
event. This will prevent the
omission / loss of receipts for future
years’ accounts.		 In place from
August 2023		 Civic &
Electoral
Services
Manager
6.2 To
maximise
money
raised,
consideration could be given to
reviewing the monthly prizes on offer.		 MEDIUM Yes The monthly prize structure for the
lottery was changed in September
2023. The total prize fund per month
was reduced from £1250 to £1000.
The new maximum figure is split as
1stprize £700, 2ndprize £200, and 3rd
prize £100. Legal have checked and
agreed the new structure and all
participants were contacted to advise
what the new prize structure would
be from September 2023.		 Implemented
September 2023		 Civic &
Electoral
Services
Manager
6.3 The work programme for the Charitable
Trusts sub-committee should include an
annual review of the charity’s internal
financial controls		 MEDIUM The charity’s internal financial
controls are reviewed every 6
months with the Council’s legal
department and the Civic Manager.
The bank statements are analysed
every month and the information
categorised and recorded in the
internal charity account ledgers held
by the Civic Team.		 In place Civic &
Electoral
Services
Manager

8. Independent Examiner’s Report

Appendix 2

I report to the trustees on my examination of the accounts of The Wirral Mayor’s Charity (the Charity) for the year ended 14 May 2024.

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 Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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 Charity 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 concerning 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 of an 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.

Iain Miles, CIPFA

Internal Audit Manager, Wirral Council.

January 2025