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2023-07-31-accounts

Trustees N A Bradley
R Beetham
M McGrath
A Wilding
L Natale
Secretary JA Nagy
Charity number 526144
Company number 00897078 (England and Wales)
Principal address Fishwick Street
Rochdale
Lancashire
OL16 5NA
Registered office Fishwick Street
Rochdale
Lancashire
OL16 5NA
Auditor Ashworth
Moulds
11 Nicholas Street
Burnley
Lancashire
BB112AL
Bankers The Co-Operative Bank pic
110Yorkshire Street
Rochdale
Lancashire
OL16 1JY
Solicitors Molesworths Bnght Clegg
Octagon House
25/27 Yorkshire Street
Rochdale
Lancashire
OL16 1RH
Page
Trustees'
report
1-7
Statement
oftrustees'
responsibilities
Independent
auditor's
report 9-12
Statement
offinancial
activities 13
Balance sheet 14
Statement
ofcash flows
15
Notes to the financial statements 16 - 31
The following pages do not form part ofthe Statutory Accounts:—
Detailed income and expenditure account Appendix

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
Notes 'Z 6 F F 6
Income from:
Donations
and legacies
3 4,033 4,033 3,281 3,281
Charitable
activities
4 2,444,645 2,444,645 2,236,350 14,325 2,250,675
Investment
income
5 19,796 19,796 3,799 3,799
Total income 2,468,474 2,468,474 2,243,430 14,325 2,257,755
~E*
Cht
Charitable
activities
6 2,428,608 20,018 2,448,626 2,234,195 20,487 2,254,682
Net gains/(losses) on
investments 9 (57) (57) (172) (172)
Net incoming/
(outgoing) resources
before transfers 39,809 (20,018) 19,791 9,063 (6,162) 2,901
Gross transfers between
funds (3,809) 3,809 (69) 69
Net income/(expenditure) for
the year/
Net movement in funds 36,000 (16,209) 19,791 8,994 (6,093) 2,901
Fund balances at 1
August 2022 2,941,674 196,331 3,138,005 2,932,680 202,424 3,135,104
Fund balances at 31
July 2023 2,977,674 180,122 3,157,796 2,941,674 196,331 3,138,005

2023 2022
Notes 8 8
Fixed assets
Tangible assets 10 1,037,317 1,071,528
Investments 11 1,780 1,837
1,039,097 1,073,365
Current assets
Stocks 13 3,500 3,500
Detitors 14 451,064 358,118
Investments 15 603,036 592,492
Cash at bank and in hand 1,212,139 1,282,074
2,269,739 2,236,184
Creditors: amounts falling due within
one year 16 (151,040) (171,544)
Net current assets 2,116,699 2,064,640
Total assets less current liabilities 3,157,796 3,138,005
Income funds
Restricted funds 18 180,122 196,331
Llnrestncted funds - eneral
Designated funds 20 1,780 1,837
General unrestncted funds 19 2,975,894 2,939,837
2,977,674 2,941,674
3,157,796 3,138,005

2023 2022
Notes 6 6
Cash flows from operating activities
Cash absorbed
by operations
27 (13,310) (10,529)
Investing activities
Purchase oftangible
fixed assets
(65,877) (53,079)
Proceeds on disposal of investments (10,544) (3,748)
Investment income received 19,796 3,799
Net cash used
m mvestmg
activities (56,625) (53,028)
Net cash used in financing activities
Net decrease in cash and cash equivalents (69,935) (63,557)
Cash and cash equivalents at beginning ofyear 1,282,074 1,345,631
Cash and cash equivalents at end of year 1,212,139 1,282,074

Depreciation
is recognised
soas to write off the cost or valuation ofassets less their residual values over their
useful
lives on the following
bases:
Freehold
land and buildin
s
Freehold
land and buildings
4%straight
line
basis
Plumbing
Centre
152/3% straight line basis
~PI
I
d
dt
Plant and machinery 15%reducing
balance basis
Fixtures and fittings 7 1/2% reducing balance basis
Computers 33 1/3% straight line basis
Motor vehicles 25% reducing
balance basis
Office equipment 25% reducing
balance basis

Unrestricted Unrestricted
funds funds
general general
2023 2022f
Membership training fees 4,033 3,281
All ofthese were unrestricted monies.

Unrestricted Unrestricted Restricted Total
funds funds funds 2022
2023 2022 2022
Training course fees and consultancy 218,168 179,961 179,961
Skills Funding Agency and similar funding 2,218,541 2,027,417 14,325 2,041,742
Rental income and hire ofassets 2,640 286 286
Other 5,296 28,686 28,686
2,444,645 2,236,350 14,325 2,250,675
Analysis
by fund
Unrestricted
funds
—general 2,444,645 2,236,350 2,236,350
Restricted funds 14,325 14,325

Unrestricted Unrestricted
funds funds
general general
2023 2022
6 f
Dividends receivable 83 69
Interest receivable 19,713 3,730
19,/96
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2023 2022
Number Number
Training
projects
27 28
Management
and administration
22 19
Total 49 47
Employment
costs
2023f 2022
Wages and salaries 1,287,204 1,185,373
Social security costs 119,388 109,111
Other pension costs 66,555 62,721
1,473,147 1,357,205
2023 2022
Number Number
f80,000 -f'90,000 1 1

Unrestricted Unrestricted
funds funds
general general
2023 2022
6 f
Gain/(loss) on sale of investments (57) (172)
10 Tangible fixed assets
Freehold Plant and Total
land and machinery
buildings
6
Cost
At 1 August 2022 1,560,751 926,568 2,487,319
Additions 65,877 65,877
Disposals (150,933) (150,933)
At 31 July 2023 1,560,751 841,512 2,402,263
Depreciation
and impairment
At 1 August 2022 683,318 732,474 1,415,792
Depreciation charged in the year 51,334 48,753 100,087
Eliminated in respect ofdisposals (150,933) (150,933)
At 31 July 2023 734,652 630,294 1,364,946
Carrying amount
At 31 July 2023 826,099 211,218 1,037,317
At 31 July 2022 877,434 194,094 1,071,528

11 Fixed asset inves tme nts
Listed
investments
6
Cost or valuation
At 1 August 2022 1,837
Valuation
changes
(57)
At 31 July 2023 1,780
Carrying
amount
At 31 July 2023 1,780
At 31 July 2022 1,837
12 Financial
instruments
2023 2022
E
Carrying
amount
offinancial assets
Debt instruments measured at amortised cost 326,931 307,004
Equity instruments measured at cost less impairment 1,780 1,837
Instruments
measured
at fair value through profit or loss 603,036 592,492
Carrying
amount
offinancial liabilities
Measured
at amortised
cost 92,111 98,954
13 Stocks
2023 2022
E E
Training
materials
3,500 3,500
14 Debtors
2023 2022
Amounts
falling
due within one year:
Trade debtors 325,852 286,755
Other debtors 1,079 20,249
Prepayments
and
accrued income 124,133 51,114
451,064 358,118

Current asset i nvest ments
2023 2022
6 6
Amounts held in fixed term deposit accounts and bonds 603,036 592,492

Creditors: amounts
falling due within one year
2023 2022
Notes 6 6
Other taxation and social security 45,110 52,277
Deferred
income
17 13,819 20,313
Trade creditors 34,465 37,514
Other creditors 12,007 14,706
Accruals 45,639 46,734
151,040 171,544

2023 2022
6 6
At 1 August 2022 20,313 21,643
Amount deferred in the year 13,819 20,313
Amount released to income in the year (20,313) (21,643)
At 31 July 2023 13,819 20,313
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2023 2022
6
Within one year 7,283 5,054
Between two and five years 21,942 1,401
29,225 6,455
24 Capital commitments 2023 2022
6 6
At 31 July 2023 the charity had capital commitments as follows:
Contracted for but not provided in the financial statements:
Acquisition of property, plant and equipment 6,680 11,923

27 Cash generated
from operations
2023
f
2022f
Surplus for the year 19,791 2,901
Adjustments
for:
Investment
income recognised
in statement
offinancial activities (19,796) (3,799)
Loss on disposal of investments 57 172
Depreciation
and impairment
oftangible
fixed assets 100,087 95,788
Movements
in working
capital:
(Increase)
in debtors
(92,946) (112,123)
(Decrease)/increase
in creditors
(14,009) 7,862
(Decrease)
in deferred
income
(6,494) (1,330)
Cash absorbed
by operations
(13,310) (10,529)
28 Analysis
ofchanges
in net funds
The charity had no debt during
the year.