2022
Trustees Report
This is the first report since we started getting back to some form of normality since the pandemic, but CADWA, like many other community-based associations, is still feeling the impact of COVID in that our hall/room hire bookings have note recovered to pre-COVID levels. We have lost the pigeon fanciers club, indoor and crown green bowls, afternoon tea dance and children’s dance class. Also, the nursery figures have not been good, so we have had to increase our financial support to them. We are hopefully looking for an improvement in this situation next year having increased the hours available to parents offering more flexible sessions over the daily increased hours.
The current financial situation, taking into account bank interest, the overall cost of living, fed by the huge increases in the cost of gas and electricity, has impacted us severely. The Trustees and committee are very much aware of the situation and are constantly examining ways and means of reducing the running costs of the services we provide and increasing our financial income.
Like so many other similar organisations, of our biggest problems is that of volunteers and we struggle to find people prepared to give their time freely, with the only reward being the satisfaction of helping others. The motto of CADWA is “To Toil But Not For Oneself” but unfortunately most people are too busy with family and socially to want to get involved.
A further point on the financial situation is VAT charges. We have previously suggested that the Chairty Commission re in a position to make a case to the Government/HMRC that registered charities are exempt from paying VAT on non-food items that are essential for the running of their operation e.g., maintenance products, building materials. We already have the benefit of a reduction of 15% on gas and electricity, could that not be extended to cover other commodities? This would certainly help us and other charities to continue the good work we all do in the future.
CADWA has been in existence for 75 plus years and with a little help and an influx of some new younger enthusiastic members on the committee should hopefully be around for many years to come.
W.R.Smyth,
Trustee
CHELWOOD & DISTRicf WELFARE ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Holland & Co. Chartered Accountants 1021104 Wldnes Road, Widnes, theshire, WA8 6AX Tel (0151) 420 6666 Fax (0151) 495 3666
CHELWOOD & DISTRICT WELFARE ASS(KIATION YEAR ENDED 31 DECEMBER 2022 Contents of the Financial Statements for the Year Ended 31" DeCeber 2022 Page Statement of Management Commtttee's Responsibilities Independent Actountants Report Statement of Financial Artivitie5 8alan¢e Sheet otes to the Financial Statements 5-8
CHELWOOD & DISTRicf WELFARE ASSOCIATION Page I YEAR ENDED 31 DECEMBER 2022 STATEMENT OF THE MANAGEMENT COMMIThEE'S RESPONSIBILITIES The committee is required by the Association's constFtution and the law applicable to charities in England & Wales to prepare financial statements foreach financial year which give a true and fair view of the Association's financial activities during the year and its financial position at the end of the year. In preparing those financial statements. the committee is required to: select SLtitable accounting policies and then apply them constantly make judgments and e#imates that are reasonable and prudent prepare the financial statements on the Boing Conrn basis unless it is inappropriate to presume that the Association will continue in businesses The committee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time for the financial position of the Association and to ensure that the financial statements comply wtth the Association's constitution. It is also responsible, in conjunction with the Trustees, for safeguarding the assets of the Association and hence for taking reasonable steps for the preve¥Jtion and detertion of fraud and othey irregularities. TRUSTEES Trustees who held office during the year were.. J P Ashcroft W R Smyth GOVERNING DOCUMENT The Association's governing document is the Constitution dated March 1977. CHARITY COMMISSION REGisfRATION The Charity Commission registered number of the Association is 521160.
CHELWOOD & DistRIwELFARE ASsoaATION Page 2 YEAR ENDED 31 DECEMBER 2022 INDEPENDENT ACCOANTS REPORfTO THE mANAGEMETr COWN1 OF CHELW<X)D & DISTRicf WELFARE A550aATION In accordan with the engagement letter. and in order to assistyou to fvlfil your duties under the Charities Act 1993. V have compiled the financial statements of the tharity on pages 3 to 8 from the accounting records and information and explanations you have given to us. This report is made to the Association's Management cornmtttee. a5 a Ixjdy. in accordance with the tem)s of our engagemenL Our Vrk has been undertaken so that we might compile the financial s&itements that we have been engaged to compile. report to the Association's Management Cornmittee that we have done so. and state those matters that we have aEreed to state to them in this report and for no other purpose. To the fullest extent pemlitted by law. we do not accept or assume responsibility to anyone other than the Association'5 Management Committee as a body. for our work or forthis report. We have carried out this engagement in accordan with technical guidan issued bythe Instftute of Chartered Accountants in England and Wales and have compiled with the ethical Euidance laid down bythe Institute relating to members undertaking the compilation of financial statements. You have acknowledged in the statement of the Management Committees re5p)nsibilities your diity to ensure that the charity has kept proper accounting records and to prepare financial ststements thatgive a true and fairview underthe Charitie5 Act 1993. You consider that the charty is exempt from the statutory requirement for an audit forthe year. We have not been in5trurted to carry out an audit of the financial statements. For this reason. we have N)t Yerifwl the accuracy or completeness of the accounting Teconts or infomiation and explanations you gi¥en to us. and we do noL theTefore. express any opinion on the financial sLitements. Holland & C4)mpany 1021104 Wldnes Road Wldnes Cheshire WA8 6AX
CHELWOOD & DISTRICT WELFARE ASSOCIATION Page 3 YEAR ENDED 31 DECEMBER 2022 srATEMENT OF FINANCIAL A1VITIEs FOR THE YEAR ENDED 31 DECEMBER 2022 Unrestricted Funds 2022 Unre5trirted Funds 2021 NOTES INCOMING RESOURCES Membership Lettings South Lwerpool Baby Sensory SLBS Utility Contribution Sectional Bank Interest Sundry Income Total Incoming Resources 88 17,382 15,600 381 17,435 117 68 16,955 11,700 28,798 246 51,348 61,618 RESOURCES EXPENDED Insurance Honorarium Miscellaneous expenditure Wages.. Cleaner Playgroup Gardener Inland Revenue NEST Pensions Committee expenses Bank Charges Light & heat Water rates Rates Printing & stationery Office equipment Repairs & renewals Window5 Ground maintenance Cleaning Waste collection Telephone Accountancy & Legal Depreciation Security & fi Playgroup sundry Total Resources Expended 6,010 716 401 5,637 339 247 4,722 33,356 7,761 706 949 120 175 7,960 645 1,165 22 1.107 3,337 320 1,002 340 534 611 760 663 915 4,561 30,377 6,885 1,038 2,860 115 6,421 772 397 138 363 5,725 295 1,046 288 749 506 2,486 740 1.183 -74,297 -73,309 NET INCOMING RESOURCES- ProfiVLoss for the year General fund- Opening balance 64,614 76,305 General fund- Closing balance All actlvitles of the Assoclation related to continuing operations There were no recognised gains or losses for the year other than those included within the Ststement of Flnancial Activities.
ASAT 31 DECEhWI 3)22 5.528 Cash in hand 499 5.112 3.114 2538 38373 ).730 6414 76305 . (DertI for the year -11ffi91 W R Smyth {aMi D Connell (freasurer}
CHELWOOD & DISTRI WELFARE ASSOCIATION Page 5 YEAR ENDED 31 DECEMBER 2022 NOTES TO THE FINANCIAL STATEMENTS PRINaPLE ACCOUNTING POLiaES Basls of preparation The accounts have been prepared under the Charities Act 1993 on the historical cost convention 3nd in accordance with applicable accounting standafds and the Statement of Recommended Practice on Accounting and Reporting by Charities: the Charities SORP 2005. The Association has however analysed its resources by natural classification rather than the functional classification recommended by the SORP. In¢cMnlng resources Investment income and other incoming reSoUrS are accounted for on a receivable basis. Fixed Assets Depreciation is provided on tangible fixed assets at the following annual rates in order to write off each asset over its estimated useful lrfe.. Premises IO% on reducing balance Furniture & Equipment 25% on reducing balance Resources expended Resources expended are recognised in the Statement of Financial Activities in the period in which they are incurred and Include attributable irrecoverdble VAT. Fund accounting Unrestrirted fund5 comprise those funds which the Trustees are free to use in accordance wtth the objects of the charitv.
CHELWOOD & DisfRicf WELFARE ASSOCIATION Page 6 YEAR ENDED 31 DECEMBER 2022 NOTESTO THE FINANCIAL ATEmENTs SEcfioNAL INCOME 2022 2021 Table Tennis 483 600 Bowls Income 180 Playgroup- (Qualty Supplement balance of £4,893.16 included in the current assets) LEA Grants received Ilncluding Pupil Prn1M Receipts and Expenditure) Income Ifeesl Quality Supplement expenditure Expenses 9,983 16,860 7,875 -620 -294 11,516 -274 -264 16,944 27,838 Drama Section SUNDRY INCOME 2022 2021 Sunitry Income Income Recewed from Childrens, Party SSP Covid Refund Donations ReiVed 160 50 135 3,841 io MISCELLANEOUS EXPENDITURE 2022 2021 Mtjsic Licence Sundry Expenses Childwall Open Spa Rent Removal of First Advantage Accrual from 2021 365 150 97 i(A) -70
CHELWOOD & DisTricf WELFARE A550aATION Pa8e 7 YEAR ENDED 31 DECEMBER 2022 NOTESTO THE FINANCIAL STATEME1 HONORARIA {NET OF T 2022 2021 Secretary Treasurer 716 339 TAXATION As a registered charity, the Association is exempt from taxation on income and gains arising out of charitable aLtivities. SCHEDULE OF FIXED ASSETS Premises Bowling Green Furnlture & Equipment Total COST As at l January 2022 Add¢tions 41,061 15,987 i¢x) 58,448 loo As at 31 December 2022 Depreciation As at l January 2022 Charge for year 36,099 497 1,400 15,421 166 52,920 663 As at 31 December 2022 Net Book Vèlue As at 31 December 2022 As at ljanuary 2022 4,962 566 5,528
CHELWOOD & DISTRICT WELFARE ASSOCIATION Page 8 YEAR ENDED 31 DECEMBER 2022 NOTES TO THE FINANaAL sfATEMETrs SUNDRY CREDITORS: Amounts due wlthln l year 2022 2021 Accountancy Light & heat Inland Revenue Water First Advantage 760 401 6SYJ 616 115 153 70 508
CHELWOOD & DISTRicf WELFARE ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Holland & Co. Chartered Accountants 1021104 Wldnes Road, Widnes, theshire, WA8 6AX Tel (0151) 420 6666 Fax (0151) 495 3666
CHELWOOD & DISTRICT WELFARE ASS(KIATION YEAR ENDED 31 DECEMBER 2022 Contents of the Financial Statements for the Year Ended 31" DeCeber 2022 Page Statement of Management Commtttee's Responsibilities Independent Actountants Report Statement of Financial Artivitie5 8alan¢e Sheet otes to the Financial Statements 5-8
CHELWOOD & DISTRicf WELFARE ASSOCIATION Page I YEAR ENDED 31 DECEMBER 2022 STATEMENT OF THE MANAGEMENT COMMIThEE'S RESPONSIBILITIES The committee is required by the Association's constFtution and the law applicable to charities in England & Wales to prepare financial statements foreach financial year which give a true and fair view of the Association's financial activities during the year and its financial position at the end of the year. In preparing those financial statements. the committee is required to: select SLtitable accounting policies and then apply them constantly make judgments and e#imates that are reasonable and prudent prepare the financial statements on the Boing Conrn basis unless it is inappropriate to presume that the Association will continue in businesses The committee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time for the financial position of the Association and to ensure that the financial statements comply wtth the Association's constitution. It is also responsible, in conjunction with the Trustees, for safeguarding the assets of the Association and hence for taking reasonable steps for the preve¥Jtion and detertion of fraud and othey irregularities. TRUSTEES Trustees who held office during the year were.. J P Ashcroft W R Smyth GOVERNING DOCUMENT The Association's governing document is the Constitution dated March 1977. CHARITY COMMISSION REGisfRATION The Charity Commission registered number of the Association is 521160.
CHELWOOD & DistRIwELFARE ASsoaATION Page 2 YEAR ENDED 31 DECEMBER 2022 INDEPENDENT ACCOANTS REPORfTO THE mANAGEMETr COWN1 OF CHELW<X)D & DISTRicf WELFARE A550aATION In accordan with the engagement letter. and in order to assistyou to fvlfil your duties under the Charities Act 1993. V have compiled the financial statements of the tharity on pages 3 to 8 from the accounting records and information and explanations you have given to us. This report is made to the Association's Management cornmtttee. a5 a Ixjdy. in accordance with the tem)s of our engagemenL Our Vrk has been undertaken so that we might compile the financial s&itements that we have been engaged to compile. report to the Association's Management Cornmittee that we have done so. and state those matters that we have aEreed to state to them in this report and for no other purpose. To the fullest extent pemlitted by law. we do not accept or assume responsibility to anyone other than the Association'5 Management Committee as a body. for our work or forthis report. We have carried out this engagement in accordan with technical guidan issued bythe Instftute of Chartered Accountants in England and Wales and have compiled with the ethical Euidance laid down bythe Institute relating to members undertaking the compilation of financial statements. You have acknowledged in the statement of the Management Committees re5p)nsibilities your diity to ensure that the charity has kept proper accounting records and to prepare financial ststements thatgive a true and fairview underthe Charitie5 Act 1993. You consider that the charty is exempt from the statutory requirement for an audit forthe year. We have not been in5trurted to carry out an audit of the financial statements. For this reason. we have N)t Yerifwl the accuracy or completeness of the accounting Teconts or infomiation and explanations you gi¥en to us. and we do noL theTefore. express any opinion on the financial sLitements. Holland & C4)mpany 1021104 Wldnes Road Wldnes Cheshire WA8 6AX
CHELWOOD & DISTRICT WELFARE ASSOCIATION Page 3 YEAR ENDED 31 DECEMBER 2022 srATEMENT OF FINANCIAL A1VITIEs FOR THE YEAR ENDED 31 DECEMBER 2022 Unrestricted Funds 2022 Unre5trirted Funds 2021 NOTES INCOMING RESOURCES Membership Lettings South Lwerpool Baby Sensory SLBS Utility Contribution Sectional Bank Interest Sundry Income Total Incoming Resources 88 17,382 15,600 381 17,435 117 68 16,955 11,700 28,798 246 51,348 61,618 RESOURCES EXPENDED Insurance Honorarium Miscellaneous expenditure Wages.. Cleaner Playgroup Gardener Inland Revenue NEST Pensions Committee expenses Bank Charges Light & heat Water rates Rates Printing & stationery Office equipment Repairs & renewals Window5 Ground maintenance Cleaning Waste collection Telephone Accountancy & Legal Depreciation Security & fi Playgroup sundry Total Resources Expended 6,010 716 401 5,637 339 247 4,722 33,356 7,761 706 949 120 175 7,960 645 1,165 22 1.107 3,337 320 1,002 340 534 611 760 663 915 4,561 30,377 6,885 1,038 2,860 115 6,421 772 397 138 363 5,725 295 1,046 288 749 506 2,486 740 1.183 -74,297 -73,309 NET INCOMING RESOURCES- ProfiVLoss for the year General fund- Opening balance 64,614 76,305 General fund- Closing balance All actlvitles of the Assoclation related to continuing operations There were no recognised gains or losses for the year other than those included within the Ststement of Flnancial Activities.
ASAT 31 DECEhWI 3)22 5.528 Cash in hand 499 5.112 3.114 2538 38373 ).730 6414 76305 . (DertI for the year -11ffi91 W R Smyth {aMi D Connell (freasurer}
CHELWOOD & DISTRI WELFARE ASSOCIATION Page 5 YEAR ENDED 31 DECEMBER 2022 NOTES TO THE FINANCIAL STATEMENTS PRINaPLE ACCOUNTING POLiaES Basls of preparation The accounts have been prepared under the Charities Act 1993 on the historical cost convention 3nd in accordance with applicable accounting standafds and the Statement of Recommended Practice on Accounting and Reporting by Charities: the Charities SORP 2005. The Association has however analysed its resources by natural classification rather than the functional classification recommended by the SORP. In¢cMnlng resources Investment income and other incoming reSoUrS are accounted for on a receivable basis. Fixed Assets Depreciation is provided on tangible fixed assets at the following annual rates in order to write off each asset over its estimated useful lrfe.. Premises IO% on reducing balance Furniture & Equipment 25% on reducing balance Resources expended Resources expended are recognised in the Statement of Financial Activities in the period in which they are incurred and Include attributable irrecoverdble VAT. Fund accounting Unrestrirted fund5 comprise those funds which the Trustees are free to use in accordance wtth the objects of the charitv.
CHELWOOD & DisfRicf WELFARE ASSOCIATION Page 6 YEAR ENDED 31 DECEMBER 2022 NOTESTO THE FINANCIAL ATEmENTs SEcfioNAL INCOME 2022 2021 Table Tennis 483 600 Bowls Income 180 Playgroup- (Qualty Supplement balance of £4,893.16 included in the current assets) LEA Grants received Ilncluding Pupil Prn1M Receipts and Expenditure) Income Ifeesl Quality Supplement expenditure Expenses 9,983 16,860 7,875 -620 -294 11,516 -274 -264 16,944 27,838 Drama Section SUNDRY INCOME 2022 2021 Sunitry Income Income Recewed from Childrens, Party SSP Covid Refund Donations ReiVed 160 50 135 3,841 io MISCELLANEOUS EXPENDITURE 2022 2021 Mtjsic Licence Sundry Expenses Childwall Open Spa Rent Removal of First Advantage Accrual from 2021 365 150 97 i(A) -70
CHELWOOD & DisTricf WELFARE A550aATION Pa8e 7 YEAR ENDED 31 DECEMBER 2022 NOTESTO THE FINANCIAL STATEME1 HONORARIA {NET OF T 2022 2021 Secretary Treasurer 716 339 TAXATION As a registered charity, the Association is exempt from taxation on income and gains arising out of charitable aLtivities. SCHEDULE OF FIXED ASSETS Premises Bowling Green Furnlture & Equipment Total COST As at l January 2022 Add¢tions 41,061 15,987 i¢x) 58,448 loo As at 31 December 2022 Depreciation As at l January 2022 Charge for year 36,099 497 1,400 15,421 166 52,920 663 As at 31 December 2022 Net Book Vèlue As at 31 December 2022 As at ljanuary 2022 4,962 566 5,528
CHELWOOD & DISTRICT WELFARE ASSOCIATION Page 8 YEAR ENDED 31 DECEMBER 2022 NOTES TO THE FINANaAL sfATEMETrs SUNDRY CREDITORS: Amounts due wlthln l year 2022 2021 Accountancy Light & heat Inland Revenue Water First Advantage 760 401 6SYJ 616 115 153 70 508