## ## ## ## ## ## ||||Page| |---|---|---|---| |Company|information||| |Trustees'|annual
and strategic report||2to 5| |Independent
auditor's report|||6to 6b| |Summary|income and expenditure|account|| |Statement|ofrecognised gains and|losses|| |Note ofhistorical cost gains aud losses|||| |Statement|offinancial
activifies||| |(including|income and expenditure|account)|| |Balance sheet|||| |Statement|ofcash flows||10| |Notes to|the financial statements||11 to23| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||||||Note|2022|2021| |---|---|---|---|---|---|---|---|---|---| |||||||||f.|| |Income||||||||1,609,229|1,680/46| |Net fair value (losses)/gains|on||investments||||13||| |Interest and investment
income|||||||4|52,206|41,921| |Gross income||||||||1,661,435|1,722,167| |Expenditure||||||||1,586,75&|1,497@22| |Interest payable||||||||25,971|30/26| |Depreciation
and impairment||charges||||||48,055|45,535| |Total expenditure||||||||1,660,784|1,572,983| |Net income/(expenditure)|(page 8)|||||||651|149,184| |STATEMENT OFTOTAL RECOGNISED GAINS AND LOSSES|||||||||| ||||for the year||ended 31March||2022||| |||||||||2022|2021| |Net income/(expenditure)|(page 8)|||||||651|149,184| |Unrealised
(loss) on revaluation|||offunctional|property|||12||| |Movement
in reserves||||||||651|149,184| |NOTE||OFHISTORICAL COST GAINS AND LOSSES|||||||| ||||for the year||ended 31March||2022||| |||||||||2022|2021| ||||||||||f.| |Reported surplus/(deficit)|on|ordinmy
activities||||||651|149,184| |DiB'erence between ahistorical|||cost depreciation
charge and the actual||||||| |depreciation
charge ofthe|year||calculated on the revalued|||amount|||| |Historical cost surplus/(deficit)|||on ordinary|activities||||651|149,184| ## ## ## ||||Unrestricted|Restricted|Total Funds|Total Funds| |---|---|---|---|---|---|---| |||Note|Funds|Funds|2022|2021| ||||6|||| |Income and endowments|from:|||||| |Donations||2|675||675|1,596| |Charitable
activities||3|1,468,165||1,468,165|1,446,894| |Investments||4|52,206||52,206|41,921| |Other||5|93,669|46,720|140,389|231,756| |Total income and endowments||18|I/14,715|46,720|1,661,435|1,722,167| |Expenditure
on:||||||| |Raising funds||||||| |Charitable
activities|||1,622,139|38,645|1,660,784|1,572,983| |Total expenditure||18|1,622,139|38,645|1,660,784|1/72/83| |Net fair value (losses)/gains|on investment|13||||| |Net income/(expenditure)|||(7,424)|8,075|651|149,184| |Transfer between funds||||||| |Other recognised
gains/ (losses):||||||| |Unrealised
(loss) onrevaluation||12||||| |offunctional
property||||||| |Net movement
in funds|||(7,424)|8,075|651|149,184| |ReconciTiation offuads:||||||| |Funds brought
forward|||1,648,981|12,326|1,655,697|1,506,513| |Funds carried forward|||1,641457|20,401|1,656/48|1,655,697| |||WIRRAL|CHRISTIAN CENTRE TRUST|CHRISTIAN CENTRE TRUST|CHRISTIAN CENTRE TRUST|LIMITED||| |---|---|---|---|---|---|---|---|---| ||||(a company||limited by guarantee)|||| |||||BALANCE SHEET||||| |||||As at|31March 2022|||| |||||Note||2022||2021| |Fixed assets||||||||| |Tangible assets||||12|1,879,644|||1,899,687| |Inveslments||||13||693,393||688,058| ||||||2,573,037|||2,587,745| |Current
assets||||||||| |Debtors||||14|40,201||36,805|| |Cash at bank|and in hand||||1,132||35,360|| ||||||41,333||72,165|| |Creditors:||||||||| |Amounts
falling due within one year||||15|(502,543)||(343,486)|| |Net current|liabiTities||||(461,210)|||(271,321)| |Total assets|less current|liabilities|||2,111,827|||2,316,424| |Creditors:||||||||| |Amouuts
falling due atter||more than|oue yea|16|(455,479)|||(660,727)| |Net assets|||||1,656,348|||1,655,697| |Charity Funds||||||||| |Unrestricted|reserves:|||||||| |Income and expenditure||||18|1,589,749|||1,597,173| |Revaluation|reserve|||18||46,198||46,198| |Restricted reserves||||18||20,401||12,326| ||||||1,656,348|||1,655,697| ## ## ## |for the ye|ar ended 31March 202|2||| |---|---|---|---|---| ||||2022|2021| |Reconciliation ofnet income/(expenditure)|to net cash flow from|operating|activities|| |Net income/(expenditure)
for the year (page|7)||651|149,184| |Adjustments
for:||||| |Depreciation
charges|||48,055|45,535| |Net fair value losses on investments||||| |Interest and rents &om investments|||(52,206)|(41,921)| |Interest payable|||25,971|30,226| |Loss/(profit)
on disposal offixed assets||||| |Decrease/(increase)
in debtors|||(3,396)|17,081| |(Decrease)/~
in creditors|||26,745|(42,518)| |Net cash flow froin operating
activities|||45,820|157,587| |Net cash flow from operating
activities:|||45,820|157,587| |Cash flow from investing
activities:||||| |Payments
to purchase
property,
plant and equipment|||(28,012)|(29,801)| |Payments
to purchase other assets||||| |(Payments}/receipts
on investments|||(5,335)|(2,814)| |Rents received fi'om investment
properlies|||52/06|41,851| |(Expenses)/proceeds
on the sale ofother Qxed assets||||| |Net cash flow from investing
activities:|||18,859|| |Cash liow from fmancing
activities||||| |Receipts &om issue ofborrowing||||50,385| |Interest paid|||(25,971)|(29,557)| |Repayments
ofborrowing|||(189,800)|(94,829)| |Net cash liow (rom financing
activities|||(215,771)|(74,001)| |Net increase/(decrease)
in cash and cash|equivalents||(151,092)|92,822| |Cash and cash equivalents
at 1April|||35,360|(57,462)| |Cash and cash equivalents
at 31March|||(115,732)|35,360| |Cash and cash equivalents
consist of:||||| |Cash at bank aud in hand|||1,132|35,360| |Qverdralts
included creditors falling due within one year (note 15)|||(116,864)|| |Cash at bank and in hand less overdrafts|||(115,732)|35,360| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||Uarstticted||Total|| |---|---|---|---|---|---|---|---| |2|Income|from donations||Funds
f.|Funds|2022|2021I| ||Donations|||675||675|1,596| |||||675||675|1,596| |||||Unrestricted|Restricted|Total|| |3|Charitable||activities|Funds|Funds|2022|2021| ||Residents'||fees and respite|674,643||674,643|796,501| ||Nursery|fees||793,522||793,522|650,393| |||||1,468,165||1,468,165|1,446,894| ## ## ||||||for the ye|ar ended 31March 2|022||| |---|---|---|---|---|---|---|---|---|---| |||||||Va ertrtcud||Total|| |4|Investment|income||||Funds||2022|2021| |||||||f.|||| ||Investment
property rentals|||||52305||52/05|41,918| ||bank interest|||||1||1|3| |||||||52,206||52,206|41,921| ||The investment||property||income is wholly|generated &om assets|in the UK||| |||||||||Total|| ||||||||Funds|2022|2021| |5|Other|||||||8|| ||Funding||||||46,720|46,720|25,773| ||Giber|||||14@14||14314|8,333| ||Covid funding|||||79,355||79,355|197,650| |||||||93,669|46,720|140,389|231,756| ||||||||esuicted|Total|| |6|Raising funds||||||Funds
f|2022|2021| ||Professional|fees|||||||| |||||||||Total|| |7|Charitable|activities||||Funds|Funds|2022|2071| |||||||f.|f.||| ||Salaricsfagency||-Caring||and support|1,073,868|31,921|1,105,789|1,050,339| ||Esiablishment||costs|||202,327|6,724|209,051|193,931| ||Travel and motor expenses|||||14,171||14,171|15,371| ||Repairs and|maintenance||||53,767||53,767|34,745| ||Depreciation|on owned||assets||48,055||48,055|45,535| ||Bad debts|||||(378)||(378)|2,438| ||Salaries - Management|||and administration||109,981||109,981|96/53| ||Consultancy|fees and expenses||||13,414||13,414|26,828| ||Otlice costs|||||24,248||24,248|23,314| ||Waste disposal|||||10,738||10,738|9,467| ||Donations|||||5,500||5,500|9,370| ||Stafftraining||and uniforms|||4,023||4,023|4,588| ||Bank charges|||||3,411||3,411|1,316| ||Governance|costs (note||8)||33,043||33,043|29,162| ||Interest payablc (note 9)|||||25,971||25,971|30+26| |||||||1,622,139|38,645|1,660,784|1,572,9S3| ## ## ||||UnrestrkM||Total|| |---|---|---|---|---|---|---| |8|Goveraance costs||Funds|Funds|2022|2021| ||Legal snd pnifessional
fees
Accountants'
fees
A~' Sees -previous year
Auditors'~on
Auditors'~ion - previous year||8,793
13,231
(758)
7,900
80||8,793
13/31
(758)
7,900
80|5,442
13,344
80
7,600
24| ||Finance arranges nant nnd other fees||1,925||1,925|800| ||Life 'nsurarue
on loaus||1,872||1,872|1,872| ||||33,043||33,043|29,162| ||||Un~|Restricted|Total|| |9|Interest payable||Funds|Funds|2022f|2021| ||Interest on loans &om|HSBC|23,939||23,939|28,790| ||Inter@0an other loans|and finance|1,712||1,712|108| ||Interest on HM Revenue late payments||320||320|1,328| ||||25,971||25,971|30/26| ## ## ## ||||for the|year ended 31|March|2022||| |---|---|---|---|---|---|---|---|---| |10|Salary costs|||||2022||2021| ||Salary costs and number ofpersons employe||||No||No|| ||under contract analysed by department|||were as follows:||||| ||Carers sta(I||||77|882,363|67|855,423| ||Bank staff||||n/a|29,108|n/a|14,330| ||Support statf||||18|194,318|18|180,586| ||Administration
staff||||5|109,981|5|96353| ||||||100|12,15,770|90|1,146,692| ||Full time equivalent|employee|mnnbers||||55|| |||||||2022||2021| ||Sotffcosts forthe above persons|||||||| ||Wages and salaies|||||1,137,530||1,073,957| ||Social securily costs|||||59,190||55,401| ||Pension costs|||||19,050||17,334| |||||||1415,770||1,146,692| |11|Net income/(expenditure)|for the year|2022|2021| |---|---|---|---|---| ||This is smted at)er charging;|||f.| ||Depreciation||48,055|45,535| ||Net fair value losses on investments|||| ||Loss on disposal ofassets|||| ||Auditors remuneration
-audit||7,900|7,600| ||Operating
lease rentals||17,981|17,318| ## ## ## ## ||||for the year ended 31March 20|22|| |---|---|---|---|---|---| |13|Fixed asset investments|||2022|2021| ||Investment|property|||| ||Valuation|as at 1 April||688,058|685,000| ||Additkxts|- transfix market|value &om Fixed Assets||| ||dditions|- other||5,335|3,058| ||Disposah
Fair value|adjustment
toinv~|||| ||Valuation|as at31March||693,393|688,058| ||Historical|costofinvesbnent|property as at 31 March|1,633,143|1,627,808| ## ## ## |15|Creditors: amounts|falling due|2022|| |---|---|---|---|---| ||within one year|||| ||Bank overdra&s||116,864|| ||Trade ceditors||27,315|10,633| ||Other taxation and social security||35,681|44,487| ||Other creditors and accruals||122,799|104,093| ||Bank and other loans||195,775|180,327| ||Net wages and pension||4,109|3,946| ||||502,543|343,486| |16|Creditors: amounts|falling due|2022|2021| ||after more than one|year||g| ||Bank, other loans and|finance|455,479|660,727| |ABloans|and|finance are repayable|in instalments|due as follows:|2022|2021| |---|---|---|---|---|---|---| |||In one year or less|||195,775|180,327| |||Between one and two years|||205,326|194,821| |||Between two and five years|||141,907|314,388| |||In five years or more|||108/46|151,518| ||||||651/54|841,054| ## ## ## ## |||Balance|hrcorntng|Outgoing|Fund|Balance st| |---|---|---|---|---|---|---| |||1April 2021|resources|resources|Transfers|31March 2022| |Unrestricted|reserves||g|||| |Income and|~turn|1,597,173|1,614,715|(1,622,139)||1,589,749| |Revaluation|reserve|46,198||||46,198| |||1,643,371|1,614,715|(1,622,139)||1,635,947| ||Balance|||Fund|Balance at| |---|---|---|---|---|---| ||1April 2021|||Transfers|31Mesh 2022| |Restricted reserves|||||| |Inclusive Practice||36295|(36,295)||| |Disability Access Fund|973|615|(143)||1,445| |Pupil Premium|11,353|9,810|(2,207)||18,956| |Donation|||||| ||12,326|46,720|(38,645)||20,401| ## ## ## ## ## |19|Operating
lease commitments|Operating
lease commitments||2022
f,|2021f| |---|---|---|---|---|---| ||The Trust has the following|annual commitments|falling due as shown:||| ||In one year or less|||10,462|14,640| ||Between two and five years|||9,319|21,524| ||More than five years||||| |||||19,781|36,164| ## ## ||||| |---|---|---|---| |Comnutments||2022|2021| |Commitments|at I April 2021|30,000|32,000| |Increase in comnutment|||26,914| |Other expenditure
during the year||(21,000)|(28,914)| |Conuninuents|at31March 2022|9,000|30,000| |Commitments|due within one year||18,000| |Commitments|due more than one year|9,000|12,000| |||9,000|30,000| ## ## ## ## ## ## ## ## |Impairment|offunctional
ffxed assets||||| |---|---|---|---|---|---| |||||2022|2021| |Revaluation|decrease below original cost|(note 12)|||| |Elitnination|ofbrought
forward depreciation
on revaluation||(note 12)||| |Overall impairment
charge offunctional||assets||||