2021-03-31-accounts

						SORP reference
Summary		ofthe purposes			of	Para 1.17
the charity as set out				in its			The trust deed ofAlsager Institute explains
governing		document					that the purpose ofthe charity is:
							"Tomaintain the Institute for the purpose of
							physical and mental training end recreation
							and social and intellectual development for the benefit ofthe Towns People ofAlsager. "
Summary activities		ofthe main in relation to those				Para 1.17and 1.19	The main activities ofAlsager Institute to deliver the purposes ofthe Charity are the
purposes for the public benefit, in particular, the activities, projects or services							provision offacilities: the hire of rooms and a bowling green.
identified		in the accounts.					During the 2020-21 financial year, the
							activities atAlsager Institute were restdcted
							to the following due to COVID-19:
							Education /Training provided to young
							adults with additional needs.
							Dance classes provided to children.
							Recreational crown green bowls provided	to
							the members ofa registered charity.
							Local authority public meetings could not
							take place at the venue due to the COVID
							restrictions, but Alsager Town Council paid	a
							retainer to the charity for the use ofthe room
							should the restrictions allow.
Statement		confirming				Para 1.19	Yes they have been given sufficient
whether	the trustees			have			information to understand the guidance.
had re ard to the			uidance

Additional	Additional	information	(optional)	(optional)
You ma	choose to include			further statements	where relevant	about:
				SORP reference
Policy on	grant making			Para 1.38	N/A-Alsager	Institute does	not make grant
					payments.
Policy on	social investment			Para 1.38	N/A —this does not form a material			part of
including	program related				Alsager Institute's charitable		and investment
investment					activities.
Contribution		made by		Para 1.38	N/A-Alsager	Institute does	not utilise
volunteers					volunteers.
Other					N/A —Alsager	Institute does	not utilise the
					services ofvolunteers.

Achiev	eme	nts	and Pe	rformance
				SORP reference
Summary ofthe main achievements ofthe charity,				Para 1.20	The venue would ordinarily be accessible for
identifying	the	difference the			all residents ofAlsager, in line with the
charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.					charity's purposes as set out in its governing document. However, during the 2020-21 financial year, due to COVID-19 restrictions, the charity has only been able to provide
					facilities to a limited section ofthe
					population.
					The charity provided a COVID safe venue,
					as much as it was able to do so, in line with
					the government restrictions that were in
					place.
					The charity accessed all available COVID
					related government grant funding and also
					advised its hirers ofavailable grants that
					they were also eligible to apply for. Due to
					the grant funding provided, the charity was
					able to offer tailored financial support to its
					hirers to support them in being able to

continue to operate, taking into account the
impact that social distancing measures had
on capacity numbers and additional cleaning
requirements.
It is widely acknowledged that the COVID-19
pandemic has detrimentally impacted upon
wellbeing and mental health. It is believed
that the continued provision ofthe venue
during the pandemic, has had a positive
contribution to the residents ofAlsager's
mental health and wellbeing.
Aspecific example ofthis is the community
interest company who is a major user ofthe
venue. They were able to continue to utilise
the facility for the majority ofthe pandemic	to
provide continued support to their customer
base which is young adults with additional
needs. Soft intelligence gathering has
indicated that their customer base and
related support network have benefitted
significantly from the continued provision of
the facilities in providing a COVID secure
venue. The COVID restrictions placed major
limitations on the service they could provide
but with financial support provided by the
charity, they were able to undertake a limited
service to support their users. As the
restrictions have been lifted, their customer
base has increased again and they are very
grateful to the charity for the support offered
during a very difficult time.
Despite the impact of COVID-19 restrictions,
as a result ofgovernment grant funding
accessed, the charity generated a small
surplus in the year. Alsager Town Council
also provided additional financial support to
the charity both generally and to carry out
health and safety work.

You ma choo	se to include	further statemen	ts where relevant about:
Achievements	against
objectives set		Para 1.41	he main activities ofAlsager	Institute to
			deliver the purposes ofthe Charity are the
			provision offacilities: the hire	of rooms
			including a snooker room, and	a bowling
			green.

			During the 2020-21 financial year, despite the	During the 2020-21 financial year, despite the
			COVID-19 restrictions, the Charity continued
			o deliver its objectives with regular daytime
			and evening users ofthe rooms within the
			acility and the connected bowling green.
			Unfortunately, the users ofthe snooker room
			and a martial arts class did not return to utilise
			he venue, despite the support offered from	the
			charity, as a result ofthe COVID-19
			restdictions.
			he charity generated a small surplus during
			the year, which has led to an increased
			eneral and capital reserve balance, in line
			ith the strategy in place to build an
			cceptable level ofreserve as determined	by
			he approved reserves policy.
			here has been a significant amount ofwork
			undertaken to understand H&S and regulatory
			compliance requirements for the venue which
			has culminated in the production ofa premises
			handbook as a working tool for officers to
			effectively manage the facility.
Performance	offundraising	Para 1.41	Not applicable for FY2020-21
activities against objectives
set
Investment	performance	Para 1.41	CC14 —Charities and investment matters:	a
against objectives			guide for trustees states the following:
			In order to act within the law, trustees
			must:
			Explain their investment policy
			(ifthey have one) in the trus-
			tee's annual report (legal re-
			quirement)
			Isager Institute does not hold material
			inancial investments as it holds insufficient
			unds in reserve to be able to make any
			investments.
			he Charity's Reserves and Investment policy,
			approved 5 May 2021,states:
			Scope ofinvestment powers
			As an unincorporated charity, Alsager Institute	has
			a 'general power of investment' which allows

rustees to invest the charity's funds in any	asset	asset
hat is specifically intended to maintain and
increase its value and/or produce a financial
return.
Investment Objectives
he two primary objectives ofa prudent
investment policy are:
1. The security ofreserves (protecting	the
capital sum from loss)
2. Liquidity (keeping the money readily avail-
able for expenditure when needed)
nce proper levels ofsecurity and liquidity		are
etermined it will then be reasonable to con-
ider a third objective, what level ofyield		can
be obtained consistent with the first two ob-
'ectives.
Investment Priorities
Isager Institute's investment priorities	there-
ore are:
~the security ofits reserves, and
~the adequate liquidity ofits investments,
ail cl
~the return (yield) on investment —Alsager
Institute will aim to achieve the optimum		re-
urn on its investments commensurate	with
proper levels ofsecurity and liquidity.
II investments will be made in sterling.
II investments of money under the control	ofthe
Isager Institute shall be in the name ofthe
Isager Institute.
Isager Institute takes a cautious approach	to	risk.
Investments should be relatively risk free asthe
charity needs certainty over future available
unding.
n order to diversify an investment portfolio	which
ill mainly be invested in cash, investments	with
ny one financial institution will be capped	at	the
eposit limit covered by the Financial Services
ompensation Scheme. Investments will be placed
ith a range ofapproved financial institutions		to
nsure maximum recovery should any institution

	collapse.
	Isager Institute will only invest in institutions of
	high credit quality —based on information from
	approved credit rating agencies (Moody's Investors
	ervice Ltd, Fitch Ratings Ltd or Standard and
	oor's). High credit quality is defined as a body or
	nvestment scheme with an 'A' or P1rating.
	he risk ofloss on investments will be monitored
	by review ofcredit ratings on a quarterly basis.
	Isager Institute will assess the risk ofloss before
	ntering into, and whilst holding, an investment.
	Non Specified Investments
	ese have greater potential risk, such as
	nvestment in stocks and shares, and Alsager
	Institute will not participate in such investments,
	hich are considered not to offer the level of
	ecurity and liquidity needed.
	Long-term Investments
	Isager Institute may consider a 2or3year Rond
	being entered into in the future ifthe investment
	rate was attractive and the trustees were
	onfident, after having performed an assessment,
	that funds could be committed forthat period of
	ime.
	utomatlc Balance Sweeping
	Isager Institute will invest through its bank where
	ppropriate by a series of linked accounts which
	liow transfer of money not immediately required
	o successfully higher interest investment.
	eCharities Liquidity Needs
	Isager institute will determine the maximum
	period for which funds may prudently be invested,
	so as not to compromise liquidity. This assessment
	ill be connected to spending plans in the short to
	medium term, including financing required for the
	PMP.
Other	No further information to provide.

Financ	ial Review
Review	ofthe charity's	Para 1.21	he combined funds ofthe charity at the start
financial	position at the end		fthe 2020-21 financial year were f191,907:
ofthe period
			~ f175,000 permanent endowment fund
			a f2,590 revalued tangible fixed assets
			~ f663ofdesignated unrestricted income
			funds: an earmarked reserve to finance
			professional advice in FY2020/21
			which originated from un-spent budget
			from FY2019/20 (not from external
			grant funding).
			~ f5,140designated unrestricted income
			funds: a capital reserve created from
			surpluses generated from charitable
			activities since FY2018/19, to be
			utilised to complete works identified
			within the PMP.
			~ f8,514general unrestricted income
			fund
			During the 2020-21 financial year, expenditure off46,009was incurred and income of
			50,285 was generated giving a net surplus of
			4,276for the year.
			Income from charitable activities was severely
			impacted due to the restrictions in place to
			manage the COVID-19 pandemic. Income
			rom charitable activities in the year was only 16,576 in comparison tof34,436 in the prior
			year.
			The charity received COVID related government grant support to a total off21,709 hich included f339reclaimed from the
			coronavirus job retention scheme, plus
			12,000 grant support from Alsager Town
			Council.
			Separate material items ofexpense off4,802
			included costs to repair a leak to the cold
			ater 8 expansion tanks, to enlarge the
			access hatch to cold water tanks, to install a
			new fire alarm and to register the land with the
			land registry.
			The earmarked reserve which was in place at

						fund
Statement		explaining		the	Para 1.22	he Charities adopted the Reserves and
policy	for holding		reserves			Investment policy, approved 5 May 2021,
stating	why	they	are	held		states:
						LSAGER INSTITUTE RESERVES POLICY
						Unrestricted Funds - General
						Isager Institute will maintain a general
						unrestricted fund (general reserve):
						~ A sum approximately equal to 25SS - 5096
						of its net revenue expenditure
						~ To provide a contingency due to the uncer-
						tainty over future income, to allow time to
						develop new sources ofincome orto cut
						back on related expenditure.
						Unrestricted Funds - Designated
						pital Reserves
						Alsager Institute will build a capital reserve to
						provide financing towards the Planned
						Maintenance Program for the time period (2016-
						2025).
						Earmarked Reserves
						Isager Institute will establish earmarked reserves
						s appropriate.
						Restricted Funds - Income
						Isager Institute will classify any external grant
						unding received that is provided for specific
						purposes or projects, as restricted income funds
						Alsager Institute may approve the reclassification
						ofrestricted income funds into unrestricted funds
						nce it has been established that they can be
						lawfully transferred. That would be subject to the
						erms imposed by the provider ofthe funding.
						he reclassification must be reported in
						accordance with the requirements ofFR5102.
						Restricted Funds- Endowment (Capital): Per-
						manent
						Isager Institute holds a permanent restricted
						endowment fund in the way ofthe Institute land
						and buildings. As explained above, since the

				harity presently has no power to convert the
				apital into income (without first seeking
				permission from the Charity Commission), it is
				classified as a permanent endowment fund.
				ny use ofthe property outside ofthe trusts in
				place could only lawfully occur ifthe Commission
				authorises this by way ofa further Scheme. Ifthat
				were to occur, the asset could be reclassified as an
				expendable restricted endowment funds and the
				reclassification must be reported in accordance
				with the requirements ofFRS102.
Amount	ofreserves	held	Para 1.22
				he combined funds ofthe charity at the end
				ofthe 2020-21 financial year were 6226,183:
				~ 2205,000 permanent endowment fund
				~ F2,590 revalued tangible fixed assets
				~ f140ofdesignated unrestricted income
				funds: an earmarked reserve to finance
				equipment purchases in FY2021-22
				which originated from un-spent budget
				from FY2020-21 (not from external
				grant funding).
				~ 8133ofdesignated unrestricted income
				funds: an earmarked reserve to finance
				Hg6 training in FY2021-22 which
				originated from un-spent budget from
				FY2020-21 (not from external grant
				funding).
				~ E6,560 designated unrestricted income
				funds: a capital reserve created from
				surpluses generated from charitable
				activities since FY2018-19,to be
				utilised to complete works identified
				within the PMP.
				~ f11,760 general unrestricted income
				fund
Reasons	for holding	zero	Para 1.22
reserves				Not applicable -Alsager Institute has
				reserves.

Details	offund	materially	in	Para	1.24
deficit						he approved reserves policy states:
						Isager Institute will maintain general unre-
						strictedincome funds' reserves:
						~ A sum approximately equal to 25%-
						50%ofits net revenue expenditure
						~ Toprovide a contingency due to the
						uncertainty over future income, to allow
						time to develop new sources ofincome
						or to cut back on related expenditure.
						he strategy to build the general unrestricted
						income fund is:
						Surpluses generated from charitable activities
						be split equally between capital/earmarked eserves for the purpose ofproviding financing
						towards the PMP and general reserves.
						s at31"March 2021,Alsager Institute holds
						11,760 in it's general reserve.
						Net revenue expenditure budgeted for
						FY2021-22 isf53,637which would require a
						eneral reserve balance of between 213,409
						and E26,819to comply with the reserves
						policy.
						comprehensive service review was
						performed in 2017-18which aimed to improve
						he financial position ofAlsager Institute such
						that a small surplus may be generated from
						heritable activities to be utilised to provide
						unding towards the planned maintenance
						program (and be ring fenced within a capital or
						armarked reserve) and to build a level of
						eneral reserve which is large enough to meet
						he requirements ofthe reserves policy.
						he charity has produced a surplus every yea
						since then which has led to an increase in the
						general reserve to 211,760. It should be noted
						however that the level of general reserve
						remains below the acceptable range in the
						approved reserves policy.
						It is hoped that this will be built upon in the
						orthcoming financial year with an additional
						urplus being generated from charitable
						ctivities which will lead to a further increase
						he level ofgeneral reserves and capital
						reserves to move towards the acceptable
						range determined within the approved
						reserves policy.
						Ithough, Alsager Institute continues to be
						im acted b COVID related restrictions at this

				point in time, it isforecast to make a modest
				sur lus in the current financial ear.
Explanation	ofany		Para 123	here are no uncertainties about the charity
uncertainties	about the			ntinuing as a going concern.
charity continuing		as a going
concern				Isager Institute signed a licence to occupy
				ith Cheshire Learning and Development
				Centre which requires 6 months notice to be
				provided by either party to terminate.
				tthe point ofthe report being approved, the
				licence to occupy is ongoing with no notice
				being served, and no knowledge ofan intent	to
				do so by either party.
				Isager Institute Bowling Club continues to
				utilise the Alsager Institute bowling green and
				here are a number ofregular hirers utilising
				he facilities ofthe Alsager Institute building.
				Hirers ofthe building do so on short to medium
				erm contracts and the risk of loss ofa hirer is
				always a risk.
				Loss ofcustomer confidence to attend public
				atherings, along with further COVID
				restrictions are a further risk facing the charity.
				he Trustees ofAlsager Institute met on 6a
				September 2016and recommended to the Isager Institute Committee that: "......2.That
				he service provision provided at the Alsager
				Institute and Bowling Club meets the Charity
				overview / objectives ofthe Charity
				Commission Registered Charities Numbers
				520002 and 1125463with a continued need	in
				serving the physical and mental training and
				recreation and social and intellectual
				development for the benefit ofthe towns people ofAlsager. ......."

You ma ch	You ma ch	oose to include fu	oose to include fu	oose to include fu	rther statement	s where relevant about:
The charity's		principal			Para 1.47	Income from hirers.
sources of	funds		(including			Grant from Alsager Town Council
any fundraising)
						The charity does not hold material		financial
						investments.
Investment policy and objectives including any social investment policy					Para 1.46	The Alsager Institute Committee, at its meeting dated 5'" May 2021, approved			the
adopted						reserves and investment policy.
						The policy quotes the recommendations			of
						charity commission guidance 14 —charities
						and investments matters, regarding		giving
						consideration to the environmental		and

			social impact ofthe companies invested	in.
			However, the investment objectives and
			priorities do not include environment and
			social factors, and this can be included in the
			future, ifthe Trustees deem it to be
			appropriate.
Adescription	ofthe principal		The principle risk facing the charity is from
risks facing	the charity	Para 1.46	loss ofincome from use ofthe venue. Covid
			restrictions which were put into place early		in
			FY2020-21 had an impact of income
			generation from venue hire but government
			grant support was put into place to
			compensate for that.
			Whilst the vast majority ofhirers have
			returned to use the venue, and some new
			hirers are undertaking trial sessions at the
			venue, public Council meetings have not	yet
			been able to resume, and Alsager Town
			Council is a large contributor toAlsager
			Institute's income from charitable activities.
			Loss ofcustomer confidence to attend public
			gatherings, along with further COVID
			restrictions are a further risk facing the
			chadity.
			Hirers ofthe building do so on short to
			medium term contracts and the risk of loss		of
			a hirer is always a risk.
			Afurther risk ofmajor work on the fabric	of
			the building arising from building inspections
			or emergency repair or maintenance
			requirements. The charity currently has	low
			reserves set aside for such work.
			The charity does not have a medium term
			business plan in place and this presents	a
			risk to the charity of lack ofdirection in
			achieving operational objectives.
Other

Description	ofcharity's	ofcharity's
trusts:
Type of governing		document	Para 1.25	Trust Deed
(trust deed,	ro al charter
How is the charity			Para 1.25
constituted?				Charitable unincorporated	organisation
(e.g unincorporated
association,	CIOI
Trustee selection		methods	Para 1.25	The elected members ofAlsager		Town
including details ofany				Council form the trust.
constitutional	provisions e.g.
election to post or name of				The members ofthe Alsager Institute
any person	or body entitled			Management Committee	are appointed
to appoint one or		more		annually at the Council's	annual	meeting.
trustees
				Due to the COVID-19 restrictions		on	public
				meetings, Alsager Town	Council	did	not hold
				an annual meeting in 2020. The		members		of
				the Management Committee for		the	2020-21
				financial year remained	the same as		those
				that were appointed at the Council's			annual
				meeting dated 14a May	2019.

You ma	cho	ose to includ	e fur	ther statemen	ts where relevant about:
Policies	and	procedures			tthe Council's annual meeting dated 14"
adopted training	for the induction oftrustees		and	Para 1.51	May 2019,the appointed trustees were provided with the Charity Commission
					uidance 'Charity Trustee Welcome Pack'.
					rustee training was provided by Cheshire
					oluntary Service (CVS) in June 2019,a local
					organisation the Institute isa member of.
The charity's		organisational			Isager Institute is a standalone charity: it is
structure network	and with	any wider which the		Para 1.51	not part ofa larger group, nor does it have any subsidiaries.
charity works
Relationship		with any related			Isager Institute Bowling Club (charity number
parties				Para 1.51	1125463)is a key customer ofAlsager
					Institute.
					Kidsgrove Care Solutions (trading as Cheshire
					Learning and Development Centre) community
					interest company number (company No.:
					09023681)is a key customer ofAlsager
					Institute.
					Isager Town Council is the Corporate Trustee
					f Institute and is also a main hirer ofAlsager
					Institute facilities.

Chari	name			Villa e Institute
Other name the chari			uses	Alsa er Institute
Re istered chari		number		520002/1 scheme	number	125,029
Charity's	principal	address		Green Drive
				Alsager
				Cheshire
				ST72EQ

	Trustee	name	name	Office ifan		Dates acted	ifnot for whole	ifnot for whole	ear
	Rod Fletcher			Alsager Town	Councillor
	Jane Smith			Alsager Town	Councillor
	June Buckley			Alsager Town	Councillor
				Member ofAlsager Institute
				Committee
	Michael		Unett	Alsager Town	Councillor
				Member ofAlsager Institute
				Committee
	Alison	Nayling		Alsager Town	Councillor
				Member ofAlsager Institute
				Committee
	Jo Dale			Alsager Town	Councillor	Resigned	from the Council on
				Member ofAlsager Institute		10 May 2021 but acted as a
				Committee		Councillor	and a Trustee		for
						the 2020-21 financial		year.
	Julia Hawkins			Alsager Town	Councillor	Resigned	from the Council on
						10May 2021 but acted as a
						Councillor	and a Trustee		for
						the 2020-21 financial		year.
	Phil Williams			Alsager Town	Councillor
	Ron Tyson			Alsager Town	Councillor
				Chairman of Institute
				Committee
10	Pauline		Hubbard	Alsager Town	Councillor
	Julian	Goodrich		Alsager Town	Councillor
				Vice-Chairman	of Institute
				Committee
12	Jane Hearne			Alsager Town	Councillor
	Sue Helliwell			Alsager Town	Councillor
13				Member ofAlsager Institute
				Committee
14	Derek	Hough		Alsager Town	Councillor
15
16
17
18
19
20

Trustee	name	Dates	acted	ifnot	for	whole	ear
N/A

Funds held as custodian trustees	Funds held as custodian trustees	Funds held as custodian trustees	on behalf ofothers
Description ofthe assets		N/A
held in this capacity
Name and objects ofthe		N/A
charity on whose behalf	the
assets are held and how	this
falls within the custodian
charity's objects
Details ofarrangements	for	N/A
safe custody and
segregation ofsuch assets
from the charity's own assets

(Optional informa	tion)
T eofadviser		Name
Property Surveyor	/ valuer	Lowe 8 Elliott Chartered Surveyors
Independent Examiner		JDH Business Services Ltd
Solicitors		Poole Alcock Ltd and Brabners Ltd
Advisers		Cheshire Voluntary Services (Cheshire East) CVSCE

		X8c			Restricted
		III aI	Unrestricted		Income	Endowment	Total this	Total last
		40	funds		funds	funds	year	year
			6		6	6	6	6
Fixed assets			F01		F02	F03	F04	F05
Intangible assets	(Note 15)
Tangible assets	(Note 14)			259		205,000	205,259	175,518
Heritage assets	(Note 16)
Investments	(Note 17)
	Total fixed assets
Current assets
Stocks	(Note 18)	800
Debtors	(Note 19)	80'r	1,957				1,957	1,787
Investments	(Note 17.4)	808
Cash at bank and	in hand (Note 24)	800
	Total cunent assets	810
Creditors: amounts falling due within
one year (Note 20)		s11	9,195				9,195	4,389
Net current assetsl(llabilitlesj		sre
Total assets less current liatrilities		Bo						9, 07
Creditors: amounts falling due after
one year	(Note 20)'	014
Provisions for liabilities		810
Total net assets orliabilities		s/0	21,183			205,000	226,183	19'1,907
Funds ofthe Charity
Endowment funds	(Note 27)	817				205,000	205,000	175000
Restricted income	funds (Note 27)	810
Unrestricted funds		810	18,593				18,593	14,317
Revaluation reserve		820	2,590				2,590	2,590
	Total funds	821		,183		205,000	226,183	91,987
Signed by onc ortwo	trustees on behalf ofall							Date of
the trustees			Signature			Print	Name	approval
						4,	5$	dd/mm/ 30 v44/Vl

Yes' No*	v'	'-Tick ss appropriate
Please disclose:
			Alsager Tawn Council officers all have involvement in the
			running ofAlsager institute	snd a proportion oftheir
			salary, national insurance	and pension contributions ars
			recharged to Alsager Institute accordingly.
(i)the nature ofany	changes;		Recharges were not made	to Alsager Institute in FY2019-
			20for sll oflicem but these	wem reviewed in FY2020-21
			and recharges were made	for all oflicers, ss sn accurate
			representation ofthe work	performed by Council officers in
			relation to Alsager Institute.
(ii) the etfect ofthe change onincome and expense or assefs snd liabllides forthe cunent perfod; and			The charges for FY2020-21 were 629,463and Et0,096 in the prior year, representing a large increase cff19,367 year on year. Two major roles wem vacsni during FY2019-20,for which the costs in FY2020.21 totalled
			KI1,204.
(ifl) where pracdcable,		the effect ofthe change in one or
more future periods.			The change is ongoing and management administration
			recharges will continue to	be ata higher level in future
			years.

Note 2				Acconntfn() policies
2.2 INCOME
This sfsndsnf		list ofsccoungng po/icies hss been applied by Ihe chsnfy axespl far those ticked No"or"N/a". Where s
dnbrsnt oradditional			policy	hss been adopted /fien fh/s is detailed in the box be/ow.
Recognition	of income			These are included in Ihe Statement ofRnancisl Acgvllles (SoFA)when:
				~ the charity becomes entsed tothe resources;
				it ismore likely than not that the trustees will receive the resources; and		Yes	No	N/a
				~ the monetary value csn be measured with sufficient reliability.
				There hss been no offsetting ofassets and liabiliTies, or income and expenses, unless	mquired or Yes		No	Nia
				permitted by the FRS102SORP orFRS102.
						Yes	No	Nfa
				Grants and donations srs only iraluded In the SoFA when the general Income recognigon
Grants and	donations			criteria are met (5.10to5.12FRS102SORP).
				In the case ofperiormance related grants, Income must only be recognised tothe extent		Yes	No	hya
				that the charity has provided the specified goods or services as entitlement tothe grant
				only occurs when the performance related conditions sre mat (5.16FRS 102SORP).
Legacies				Legacies sre Included In the SOFA when receipt is probable, that is, when there has
				been grant ofprobate, the executors have established thai there ars sufkcisnt assets in the estate and any conditions attached toths legacy are either wkhin the control ofthe charity or have been meL		CZD
						Yes	No	N/a
Government		grants		Ths chariiy has received government grants in ths rsporgng period
				Gift Aid receivable is included in income when there isa valid declaration fiom the donor.
Tax reckrims		on		Any Gilt Aid amount recovered onadonation Is considered to be part ofthat gift snd	is	Yss	No	N/a
donations and gris				treated as an addition to the same fund as the inigal donation unless the donor orthe				v'
				terms ofthe appeal have specified otherwise.
Contractual performance grants	income related		and	This is only included in the SoFA once the charily has provided the related goods or services or met the performance related condigons.		CZEI
Donated goods				Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless Impracgcal to do so.		Yss	No	N/a
				The costcfany slack ofgoods donated for distribution to beneliciaries isdeemed to tw the fair value ofthose gifts at ths time oftheir receipt and they are recognised on rsoelpL		Yes	No	Nia
				In ths rsporgng period In which the stocks are distributed, they ars recognised assn
				expense at the carrying amount ofthe stocks at dlsvlbutlon.
				Donaied goods for resale are measured atfair value on initial recognson, which is the
				expected proceeds from sale less the expected costs ofsale, snd recognised in 'Income
				from other trading ackvlties' with the corresponding stock recognised in ths balance sheet. On its sale the value ofstock is charged agalnat 'Income from other trading anlvlges' and the proceeds from sale are also recognised ss 'Income from other lradlng actlvitlest		lZD
						Yes	No	N/a
				Goods donated for onriiolng use by the charity are recognised as tangible fixed assets
				snd Induced In the SoFAas incoming resources when receivable.
						Yes	No	N/a
				Gifts in kind for use bythe charity are Included in the SoFAss Income from donations
				when receivable.
Donated services and				Donated services snd fscilitiss are included in ths SOFA when received at fiw value	of	Yes	No	N/a
facgltles				the gift tothe charity provided the value ofthe gift can be measured reliably.
				Donated services and facgities that ars consumed Immediately are recognised as income		Yes	No	N/s
				with an equivalent amount recognised as an expense under the appropriate heading	in
				the SOFA.
						Yes	No	N/s
Support rxrsts				The charily has incurred expenditure on support costs.		ECCL
Volunteer help				The value ofsny voluntary help received is not included in the accounts but is described in the trustees' annual report.		Yes	No	N/a
						es	o	a
Income fram		interest,		This is included in the accounts when receipt is probable and the amount receivable can
royalties snd		dividends		be measured reliably.
income from		membership		Membership subscriptions received in the nature ofa gift sre recognised in Donations
subscripgions				snd Legacies.
				Membership subscriptions which gives a member the right to buy services or other
				benefits sre recognised as income earned from the provision ofgoods and services as
				income from charitable activities.
Settlement claims	ofinsurance			Insurance claims are only Included in the SOFA when ths general Income recognillon criteria are met (5.10to 5.12FRS102SORP) and sre included as an Item ofother income in lhe SoFA.		Yes	No	N/a

		~ ' ~ ' ~
Imrestment losses	gains and	This includes sny realised or unrealised gains or losses on the sale ofinvestments snd any gain or loss resulfing from revaluing investments lo market value at the end ofthe	Yes	No	N/a
2.3EXPENDITURE		AND LIABILITIES
Liability recognition		Liabilifies are recognised where it is more likely than not thai there is a legal or	Yes	No	N/a
		conskucfive obligation commfitlng the charity to psy out resources and the amount ofthe
		obligation cen be measured wilh reasonable certainty.
Governance costs	and support	Support cosh have been allocated between governance costs and other support. Governance costs comprise all ccats irwolving public acrx&untabfiqy ofthe charily and ils compliance with regulation and good practice.	IZD
Grants with	performance	Support costs include central funckons and have been allocated to activity cost categories on s basis consistent with the use ofresources, eg allocating property costs by fioor areas, or per capita, stag ousia by the time spent and other costs by their usage. Where the charity gives a grant with condiTions for its payment being a spedfic srvel of service o/ output to be provided, such grants are only recognised in the SoFA once the	Yes No N/a KX?
		recipient ofthe grant hss provided the specified service or output
Grants payable without pe/fern/ance condltlens		Where there are no condifions sfiaching to the grant thai enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.
			Yes	No	Nla
Redundancy	cost	The charity made no redundancy payments during the repomng psriod
			Yes	No	N/a
Deferred Income		No msterist item ofdeferred income has been Included in the accounts.
Creditors		The charily has credhors which are measured at seNement amounts less any trade discounts	as o N/5 CDZ
		A liability is measured on rscognitlon at its historical cost and then subsequently	Yes	No	N/a
Provisions	for liabilities	measured at the best estimate ofthe amount required tc settle the obligation atthe
		rsporfing date
Seals Snsncial Instruments		The charity accounts for basic financial instruments on Inifial reccgnltlon as per paragraph 10.7FRS102SORP. Subsequent measurement isss per paragraphs 11.17 to11.19,FRS102SORP.	Yes	No	N/a
2.4ASSETS
			Yes	No	N/s
Tangible fixed assets for		These are cspttafisrxl Ifthey can be used fcr more than one year, snd costst least
use by charity		51,000
		They are valued atcost
		The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets		The charity hss irrisngibie lixed assets, that is, non-monetary assets that do nol have	Yes	No	N/s
		physical substance but are idenfifiable and sre controlled by the charity through custody or legal rights. Ths amorlisatlon rates and methods used are disclosed In note 9.5	DZ?
		They sre valued at cost.
Heritage assets		The charity has heritage assets, that Is, non-monetary assets wiih histcriic, artisfic,
		sriensfic, technological, geophyskal orenvironmental qualities that are held and
		maintained principally for their contribution to knowledge snd culture. The depreciation
		rates and methods used as disclosed In note 9.6.1.4.
			Yes	No	N/a
		They are valutxt at cost.
Investmenls		Fixed easel investments in quoted shares, traded bonds and similar invsslmenls are
		valued at iniTially at cost and subsequently at fair value (their market value) stthe year
		end. The same treatment Isapplied to unlisted investmsnts unless fair value cannot be
		measured rellablv In whbh case It is measured atcost less impairment
		Investmenls held for resale or pending their sale and cash and cash equivalents with s	Yes	No	Nla
		msturily date of less than 1 year are treated as current asset investments
Stocks snd work in		Stocks held for sale ss part of non-charitable trade are measured atthe lower orcast or nei	Yes	No	Nla
pi'ogress		realisable value.
		Goods or services provided ss part ofa charitable activity are measured at net realisable value	es	No	N/a
		based on the service pots nkal provided by items ofstock,
			es	No	N/a
		Work in progress is valued at oost less any foreseeable loss that is likely to occur on the contract
		Debtors (including trade debtors and loans receivable) are measured on inifisi recognition at	Yes	No	N/a
		sehement amount after any trade discounts or amount advanced by the charily. Subsequently,
		they are measured at the cash or other consideration expected to be received.
		The charity hss investments which it holds for resale or pending their sale and cash and cash
Current asset Investments		equivalents with a maturity date less than cne year. These Include cash on deposit and cash equivalents wiih a maturity dais ofless than one year held for invssknent purposes rather than	to
		meet short term cash commitments as they fall due.

	They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED	IL4 Tangitrle Fixed Assets - fixed assets ara valued at fair value (fixtures and fitlinpa are valued atcost
ADDITIONAL TO OR	less depreciation less any impairment).
DIFFERENT FROM
THOSEABOVE

										~	~		~	~
Note 3				Analysis				of	income							Restricted
															Unrestricted	income	Endowment
															funds	funds	funds	Total funds		Prior year
							Anal			is								6
Donations		Donations		and		ifts									10,000	2,000		12,000		2,000
and legacies:		Gift Aid L acies
		General chariti	grants			provided				by	government/other				21,370	339		21,709
		Membership			subscriptions					and		sponsorships
		w h are		in	substance				donations
		Donated		cods		facilities				and		services
		Other
														Total	31,370	2,339
Charitable activities:		Letting Letting	offacility offacility				to to	community community				groups interest			831				831	3,074
		company													12,472			12,472		19,178
		Lettin	offacili				to	Alsa		er	Town		Council		1,691			1,691		3,378
		Lettin	offacili				to	commercial				or		anisstions	1,582			1,582		8,806
		Other
														Total	16,576
Other trading
activities:
		Other
														Total
Income from		interest	income
investments:		Dividend		income
		Rental	and		lessin			income
		Other
														Total
Separate
material	item
ofincome:
														Total
Other:		Conversion			ofendowment						funds		into income
		Gain on disposal					ofa tangible					fixed asset
		held	r	harit		sown use
		Gain on disposal					ofa programme							related
		investment
		Royalties		from		the		exploitation				of	intellectual
		r e		ri	hts
		Other
														Total
TOTALINCOME															47946	2339		50285		36436
Other information:

			~	~
All Income In the prior year was unrestricted			except for: (please		E2,000of restricted income funds in FY2019-20:
provide description	and amounts)				E2,000from Alsager Town Council for H8Scosts
Where any endowment fund Is converted reporting period, please give the reason		Into income in the forthe conversion.			N/A
					Et0,000received in FY2020-21 from Alsager Town Council as an
					unspecified grant to support the operations ofAlsager Institute.
					This was not COVID related. Classified as donations &legacies in
					unrestricted funds. No prior year equivalent received.
Within the income items above the following material: (please disclose the nature, amount year amounts)				items are and any prior	E21,370received in FY2020-21 from government COVID grants schemes: f10,000businesss support grant, E7,370local restrictions support grants and E4,000 closed business lockdown payment. ClassiTied as other unrestricted income funds. No prior
					year equivalent received.
					f339ofother income received in FY2020-21 from the CJRS
					scheme which has been classified as restricted income funds.	No
					prior year equivalent received.

Note 5	Donated goods, faciTities and services	Donated goods, faciTities and services
			This year	Last year
			E	R
Seconded staff
Use ofproperty
Other
Please provide details	oftbe
accounting policy for the recognition and valuation ofdonated goods,		NIA
facilities and services.
Please provide details	ofany
unfulfilled conditions	and other
contingencies attaching to resources		N/A
from donated goods and services not
recnonieed in income.
Please give detags of	other forms of
other donated goods snd services not recognised in the accounts, eg		N/A
contribution ofunoeid	volunteers.

Note 6		Analysis ofexpenditure	Analysis ofexpenditure	Analysis ofexpenditure
							Restricted
					Unrestricted		income	Endowment
					funds		funds	funds	Total funds		Prior year
		Anal sis							6		6
Expenditure	on	Incurred seeking donations
raising funds:		Incurred seeking legacies
		Incurred seeking grants
		Operating membership schemes and
		social lotteries
		Staging fundraising events
		Fudraising agents
		Operating charity shops
		Operating a trading company
		undertaking non-charitable	trading
		activ't
		Advertising, marketing, direct		mail and
		Start up costs incurred in	generating
		new source offuture income
		Database development costs
		Other trading activities
		Investment management	costs:
		Portfolio mana ement costs
		Cost ofobtaining investment		advice
		Investment administration	costs
		Intellectual property licencing		costs
		Rent collection, property	repairs and
		maintenance charges
		Total expenditure on raising funds
Expenditure	on	Staff related costs			28,742		721		29,463		10,096
charitable activities		Utilities Health &Safety Costs			3,352		1,618		3,352 1,618		3,851 1,341
		Repair &Maintenance			1,688				1,688		1,197
		Insurance			1,645				1,645		2,166
		Audit Fees				581				581		553
		Depreciation				259				259		259
		Professional Fees				825				825		337
		Refuse collection				717				717		936
		Equipment Purchases				60				60		130
		Other running expenses			1,000				1,000			806

		~		~	~	~
	Total expenditure on charitable activities						38,869	2,339
Separate material	Expenditure	ofaccess hatch		to cold
item ofexpense	water tanks						1,500		1;500
	Expenditure	on installation	ofa new fire
	alarm						1,298		1,298
	Expenditure	on repair to leak		on cold
	water tank &expansion tank						1,081		1,081
	Expenditure	on replacement		lighting						2,900
	Expenditure	on remedial electrical
	works following fixed wiring		test							1,245
	Expenditure	on replacement		UPVC
	windows									1,620
	Expenditure	on replacement		guttering
	&fascias									480
	Expenditure	on legal fees to		register
	the land with	the land registry					922		922
	Total						4,802
Other
	Total other	expenditure
TOTAL EXPENDITURE							43,670	2,339	46,009	27,917

Please explain	the	nature ofeach	extraontinary	item occuning in the period.
					This year	Last year
			Descri tion		R
Extraordinary	item	1
		NIA
Extraordinary	item	2
		N/A
Extraordinary	item	3
		N/A
Extraordinary	item	4
		N/A
Total extrordinary		items

					Amount	Amount	received		Amount	Amount	aid out		Balance	held at	eriod	end
Descriptionlname	ofparty	Related party (Yes			This	ar	Last	ear	This	sr	Last	sr	This	ear	Last	sr
		rN
NIA
			Total	'								el

	Description/name	ofparty		Balance	held	at	riod	end
				This	sr		Last	ar
NA
			Total

categories a	nd has support c	osts.
								asia
	Raising funds		Activity 1	Activity 2	Activity 3		Grand total	allocation
Support	cost							(Describe
exam	les							method
Other
Total
Please provide details ofthe accounting			policy
adopted for the apportionment activities and any estimation		ofcosts techniques	between used to			N/A
calculate their apportionment.

was paid pl	ease ent	er fi'in the appropriate	box(esj.
							This year	Last year
independent	examiner's fees
							581	553
Assurance	services	other than audit or independent		examination
							N/A
Tax advisory fees
							NIA	N/A
Other fees	(for example: financial advice,		consultancy,		accountancy	services) paid
to the independent		examiner					N/A	NIA

							Freehold land	Other land &	Plant,		Fixtures,	Fixtures,		Total	Total
							&buildings	buildings	machinery	and	fittings and
									motor vehicles		equipment
At the beginning				of			175,000				2,590
the vear
Additions
Revaluations							30,000
Disposals
Transfers	*
At end ofthe			year										ss
														rais
14.2 Depreciation						and	Impairments
			~Basis				SLor RB	SLor RB	SLor RB		SL			SLor	RB	Straight Line
																("SL")or
																Reducing
																Balance
																("RB")
					Rate						10%
At beginning			of	the							2,072
veer Disposals													IKv	'.-|7 T'
Depreciation												259
Impairment
Transfers*
At end of	the		year								@„334;'i
14.3Net book value
Net book	value			at		the								'li/	f518
beginning		of	the		year
Net book		value		at		the
end ofthe		year

		Research &	Patents and	Other	Total
		development	trademarks
At beginning	ofthe
vear
Additions
Disposals
Revaluations
Transfers *
At end ofthe	year

15.2Amo	rtis	ati	on and	impairments
			*'Basis	SLor RB	SLor RB	SLor RB	SLor RB	Straight Line
								("SL")or
								Reducing
								Balance
			'*Rate
At beginning		ofthe
vear
Disposals
Amortisation
Impairment
Transfers*
At end of	year
15.3 Net book			value
Nat book	value		at the
beginning	of	the year
Net book	value		at the
end ofthe	year

					Cash Scash equivalents	Cash Scash equivalents	Listed investments	Investment properties	Social investments	Other	Total
Carrying (fsir)	value at	beginning		of
period
Add: additions	to investments		during
period
Less: disposals at carrying value
Less: impairments
Add: Reversal ofimpairments
Add/(deduct):	transfer	in/(cut)	in	the
period
Add/(deduct):	net gain/(loss)		on
revaluation
Carrying (fsir)	value at	snd ofyear
*Please specify addltioris resulting					from
acquisitions	through	business		combinations,		if
any.

18.1 Pleas activities.	e state the carrying	amount ofsto	ck and work in	progress ana	lysed betwe	en
			Stock	Donated	goods
						Work in
		For	For resale	For	For resale	progress
		distribution		distribution
Charitable	activities:
Opening
Added in period
Expensed in period
Impaimd
Closing
Other trading activities:
Opening
Added in period
Expansedin	period
Impaired
Closing
Other:
Opening
Added in period
Expensed in period
Impaired
Closing
Total this	year
Total previous year

Trade debtors
Prepayments	and accrued income
Other debtors

Note	24 Cash	at bank and in hand
					This veer	Last year
					R
Short	term cash investments	(less than 3months	maturity	date)
Short	term deposits
Cash	at bank and on hand				28,162	18,991
Other
Total

Note 27			Cha		funds	funds
27.1 Details		of material funds		held and movemenls during the CURRENT								reporting			period
please give		details of	Ihe movemmds ofmsimlal individual funds in tlm mpartley										pened		logelher wlm		8balancing	ygum for Tiller		hrncisi	The	'Telsl funda'yyure		below
shouht mconaile lo Total funds'					ln	the bshnce sheet
'Keyr PE-	permanent		endowment			funds; EE-expandible	endowment			fundal R -mshicted lnsome funds, including								special	trusts,	offhs shanty;		and U - unmsbhtad
funds
															un									ua
				Type PE, EE RorUR * Purpose and Restrhtlons											balances brought forward			ExpendNure		Transfem		Gales snd losses	balances carried forward
Fund names															2			2		2		2		2
Geneml Reserves				UR		To mver contingencies, ex ndilure.		unplanned							6	514	47946 -	41 507 -		3	193
						Seas	I888Ive - lo			Ul	Ia III
						FY2020-21	for expenditure			on	professional
Earmarked	Reserve			UR		advice										ee3
						rma	reserve-			u	ue m
						FY2021-22	for expenditure			on	equipment
Earmarked	Reserve			UR		urchases															140
						rma	reserve -tc		8		s	n
						F72021-22	for expenditure			on	H55
Earmarked	Reserve			UR		trainin .															133
											u	vr
						years for expenditure on		the phnned
						maintenance	program.
						Balance ganersmd from		charlmbls
Ca asl Reserve				UR		adivilies.									5	140			1500	2	920
						eva ebon	reiwrve estab			s	upon
Revaluation		Reserve		UR		revaluation	ol lan Ibis lixed arne u								2	590
						n	v -rav			u	en			en
						reserve established upon			revaluation				of
						land and buildings in 2016. Further						gain		of
Permanent	Endowment			PE		230,000 in the year upon assai in 2020.			revaluation				of	the	175000							3O COO	' -.	gita'.
																								I Ihn
Other funda				Nla		Nla					TolalFunds											Stet(G	': ..'23

Note 27		Chart		funds	funds	con
27,2Detsgs ot malarial funds			held		and movements during the PREVIOUS repoking						period
phsm 9/ve	deregs ofthe movemanls				of	melano/ ind/vkfuel brads In ihe repmt/ng			pedod		together wga e bs/sne/ng				ggum I'or oNer I/rnds 1 The Tata/ brads' ggum
behnr shouid reconc//e		to Tofel funds'in				the	8/ennea sheet.
'Key/ PE-	permanent	endowment		funds;		EE-sxpsndNh endowment		funds; R - msefcled Income lunds, Ine/ud/ng							spec/sl trusts, ofNe cbangy/ and U -umestric/ed
frrnde
											u							un
										bahmes								balances
			Type PE, EE RorUR*				Purpose and Restdetions				braughl folwsnl			Expend/Wra		Transfers	Gains and losses	ssrr/e folwald
Fund names											8				6	8	6	8
							Tocovercontingenc/es, unphnned
General Reserves			UR				e en diture.				3	920	36436	-	27587 -	4255
							anna reserve - e	u se n
							F72020/gt for expendgure	on professional
Ea/nl8lksd	Rssslve		UR				advice.
							Fvgot 9/20 for expenditum	on legions	la
							tost/ng.
							Ba/ence rema/ning horn grant monkw
							received from A/sager Town Council		in
Earmarked	Reserve						FY2016/19 for Hhg costs.					330			330
							FY2019/20 forexpendihre	on scions
							fo/owing bus/ee bs/n/ng.
							Bahnce remaining from grant monies
							received horn Abegsr Town Council		in
							FY2018/I9formats re/st/ng to trustee
							tra/n/ng.
							The training was provided	FOC in
Earmarked	Reserve						FY19/20.
							FY2019/20 for expenditure	on the phnned
							ms/nlsnsnce program.
							Balance generated from charitable
							acu nes in 772018/Ig.
							Capital reserve balance st year end FY2018/19of61,048 towards Ibe ra-
gat Reserve			UR				ils/8 wo/ks.				1	048				4.092
							Rave/uat/on reserve oats	i upon
Reve/uat/on	Reserve		UR				revs/uakon ofla Ibh gxed sssete				2	590
							owme u -mva ua n en		en
							reserve estab/Shed upon	revs/uation	of
Permanent	Erldnwment		PE				hnd and buildjn 8				175000
			Ns				N/8
								Total	Funds	.

Note 27		Charity funds	(cont)	(cont)
27.3 Transfers	between funds
		Reason for	transfer		and where endowment is converted to income,					Amount
					le al	ower for its conversion
Between restricted	and					None				N/A
unrestricted funds
Between endowment		and				None				N/A
restricted funds
Between endowment		and				None				N/A
unrestricted funds
27.4Designated	funds
Planned use					Pu	ose ofthe desi	nation			Amount
Capital works		Unrestricted	income		fund categorised as the capital			reserve, arising		6560
		from surpluses generated				on charitable activities in		FY2018-19, FY2019
		20 and FY2020-21.			Planned to be utilised		in future	years for completion
		ofcapital works		in line with the planned maintenance				program.
Equipment Purchases		Unrestricted	income		fund categorised as an earmarked				reserve arising	140
		from un-utilised		budget in		FY2020-21. To	be utilised	in	FY2021-22 to
		provide financing		for equipment purchases.
H&S		Unrestricted	income		fund categorised as an earmarked				reserve arising	133
		from un-utilised		budget in		FY2020-21. To	be utilised	in	FY2021-22 to
		provide financing		for H8S		training.

There have been no	related party transactions in the reporting	related party transactions in the reporting	period (True or False)	period (True or False)		FALSE	FALSE
							mounts
Name ofthe trustee o'r related party	Relationship to charity	Description ofthe transaction(s)	Amount	Balance at period end	Provision for bad at period end	debts	written off during reporting
Alsager Town Council	Trustee	Alsager Institute provides	1691
		room hire to Alsager
		Town Council for Town
		Council meetings.
		Alsager Town Council
		pay Alsager Institute for
		the room hire in relation
		to this.
Alsager Town Council	Trustee	Alsager Town Council	2000
		paid Alsager Institute a
		grant as a contribution
		towards the health and
		safety and regulatory
		compliance costs
		incurred by Alsager
		Institute.
Alsager Town Council	Trustee	Alsager Town Council	10000
		paid Alsager Institute a
		grant in support ofthe
		operations ofAlsager
		Institute: