| Page | ||||
|---|---|---|---|---|
| Trustees' annual report (incorporating |
the director's report) | |||
| Independent examiner's report |
tothe | trustees | ||
| Statement offinancial activities |
(including income and expenditure |
account) | ||
| Statement offinancial position |
||||
| Notes tothe financial statements | ||||
| The following pages do not form part |
of the financial statements | |||
| Detailed statement offinancial |
activities | 20 | ||
| Notes to the detailed statement | offinancial activities |
22 |
| Reference | and administrative | and administrative | and administrative | and administrative | details | |
|---|---|---|---|---|---|---|
| Registered | charity | name | Millom Recreation Centre Limited | |||
| Charity registration | number | 702897 | ||||
| Company | registration | number | 02494406 | |||
| Principal office and | registered | Lancashire | Road | |||
| office | Millom | |||||
| Cumbria | ||||||
| LA18 4BX | ||||||
| England | ||||||
| The trustees | ||||||
| M Giles | ||||||
| N Tomlinson | ||||||
| I M Kirk | ||||||
| D Billing | ||||||
| J S Cairns | ||||||
| Company | secretary | D ETyson | ||||
| Independent | examiner | lan Scott BA(hons), FCA, DChA Saint 8 Co. | ||||
| 12/13 Church Street | ||||||
| Whitehaven | ||||||
| Cumbria | ||||||
| CA28 7AY |
| 2022 | 2021 | |||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||||
| funds | funds | Total funds | Total funds | |||||
| Note | E | E | E | f | ||||
| Income and endowments | ||||||||
| Donations and legacies |
5 | 2,650 | 53,692 | 56,342 | 99,562 | |||
| Charitable activities |
6 | 118,852 | 118,852 | 41,646 | ||||
| Investment income |
7 | 202 | 202 | 14 | ||||
| Total income | 121,704 | 53,692 | 175,396 | 141,222 | ||||
| Expenditure | ||||||||
| Expenditure on charitable |
activities | 8,9 | 121,390 | 53,692 | 175,082 | 102,157 | ||
| Total expenditure | 121,390 | 53,692 | 175,082 | 102,157 | ||||
| Net income and net | movement | in funds | 314 | 314 | 39,065 | |||
| Reconciliation offunds |
||||||||
| Total funds brought | forward | 111,782 | 21,585 | 133,367 | 94,302 | |||
| Total funds carried | forward | 112,096 | 21,585 | 133,681 | 133,367 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Note | 6 | f | ||||
| Fixed assets | ||||||
| Tangible fixed assets | 14 | 23,185 | 19,016 | |||
| Current assets | ||||||
| Stocks | 15 | 1,500 | 1,500 | |||
| Debtors | 16 | 23,272 | 22,363 | |||
| Cash at bank | and in | hand | 91,748 | 94,480 | ||
| 116,520 | 118,343 | |||||
| Creditors: amounts | falling due within one year | 17 | 6,024 | 3,992 | ||
| Net current | assets | 110,496 | 114,351 | |||
| Total assets | less current liabilities | 133,681 | 133,367 | |||
| Net assets | 133,681 | 133,367 | ||||
| Funds ofthe | charity | |||||
| Restricted funds | 21,585 | 21,585 | ||||
| Unrestricted | funds | 112,096 | 111,782 | |||
| Total charity | funds | 18 | 133,681 | 133,367 |
| Unrestricted | Restricted | Total Funds | |||||
|---|---|---|---|---|---|---|---|
| Funds | Funds | 2022 | |||||
| E | f | E | |||||
| Donations | |||||||
| General grants and | donations | 1,621 | 38,692 | 40,313 | |||
| Copeland | borough | council - service level agreement | 15,000 | 15,000 | |||
| Council covid 19support | grants | ||||||
| Covid 19job retention | scheme grants | 1,029 | 1,029 | ||||
| 2,650 | 53,692 | 56,342 |
| Unrestricted | Restricted | Total Funds | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | 2021 | |||||||
| f | f | f | |||||||
| Donations | |||||||||
| General grants and | donations | 1,500 | 16,176 | 17,676 | |||||
| Copeland | borough | council - service level | agreement | 15,000 | 15,000 | ||||
| Council covid 19support | grants | 28,450 | 28,450 | ||||||
| Covid 19job | retention | scheme grants | 38,436 | 38,436 | |||||
| 68,386 | 31,176 | 99,562 | |||||||
| Charitable | activities | ||||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||
| Funds | 2022 | Funds | 2021 | ||||||
| f | E | f | f | ||||||
| Hire of hall | 28,643 | 28,643 | 5,606 | 5,606 | |||||
| Gym hire | 2,150 | 2,150 | 760 | 760 | |||||
| Sun bed hire | 275 | 275 | 102 | 102 | |||||
| Refreshments | 2,336 | 2,336 | 123 | 123 | |||||
| Spinning | 1,290 | 1,290 | 935 | 935 | |||||
| Clothing | 3,805 | 3,805 | 189 | 189 | |||||
| Gymnastic | fees | 67,955 | 67,955 | 19,576 | 19,576 | ||||
| Fitness classes | 11,049 | 11,049 | 10,333 | 10,333 | |||||
| Equipment | hire and other sales | 1,349 | 1,349 | 4,022 | 4,022 | ||||
| 118,852 | 118,852 | 41,646 | 41,646 | ||||||
| Investment | income | ||||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||
| Funds | 2022 | Funds | 2021 | ||||||
| f | E | f | f | ||||||
| Building society interest | receivable | 202 | 202 | 14 | 14 |
| Unrestricted | Restricted | Total Funds | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | 2022 | |||||||||||
| f | f | E | |||||||||||
| Charitable | activities | 117,736 | 53,692 | 171,427 | |||||||||
| Support costs | 3,654 | 3,655 | |||||||||||
| 121,390 | 53,692 | 175,082 | |||||||||||
| Unrestricted | Restricted | Total Funds | |||||||||||
| Funds | Funds | 2021 | |||||||||||
| f | f | E | |||||||||||
| Charitable | activities | 67,326 | 31,176 | 98,502 | |||||||||
| Support costs | 3,655 | 3,655 | |||||||||||
| 70,981 | 31,176 | 102,157 | |||||||||||
| 9. | Expenditure | on charitable | activities | by | activity | type | |||||||
| Activities | |||||||||||||
| undertaken | Total funds | Total fund | |||||||||||
| directly | Support costs | 2022 | 2021 | ||||||||||
| f | f | f | f | ||||||||||
| Charitable | activities | 171,427 | 171,427 | 98,502 | |||||||||
| Governance | costs | 3,655 | 3,655 | 3,655 | |||||||||
| 171,427 | 3,655 | 175,082 | 102,157 | ||||||||||
| 10. | Net income | ||||||||||||
| Net income | is | stated after | charging/(crediting): | ||||||||||
| 2022 | 2021 | ||||||||||||
| E | f | ||||||||||||
| Depreciation | oftangible | fixed assets | 5,734 | 4,680 | |||||||||
| 11. | Independent | examination | fees | ||||||||||
| 2022 | 2021 | ||||||||||||
| f | f | ||||||||||||
| Fees payable | tothe independent | examiner for: | |||||||||||
| Independent | examination | ofthe | financial statements | 3,655 | 3,655 |
| 14. | Tangible fixed assets | ||||
|---|---|---|---|---|---|
| Fixtures | and | ||||
| fittings | Equipment | Total | |||
| E | f | f | |||
| Cost | |||||
| At 1August 2021 | 8,406 | 77,583 | 85,989 | ||
| Additions | 9,903 | 9,903 | |||
| At 31July 2022 | 8,406 | 87,486 | 95,892 | ||
| Depreciation | |||||
| At 1August 2021 | 7,393 | 59,580 | 66,973 | ||
| Charge for the year | 152 | 5,582 | 5,734 | ||
| At 31July 2022 | 7,545 | 65,162 | 72,707 | ||
| Carrying amount | |||||
| At 31July 2022 | 861 | 22,324 | 23,185 | ||
| At 31July 2021 | 1,013 | 18,003 | 19,016 | ||
| 15. | Stocks | ||||
| 2022 | 2021 | ||||
| E | E | ||||
| Raw materials and consumables |
1,500 | 1,500 |
| 16. | Debtors | |||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| f | f | |||||
| Trade debtors | 568 | |||||
| Prepayments | and accrued income | 23,272 | 21,795 | |||
| 23,272 | 22,363 | |||||
| 17. | Creditors: amounts | falling due within one year | ||||
| 2022 | 2021 | |||||
| f | f | |||||
| Accruals and | deferred | income | 4,399 | 3,822 | ||
| Social security | and | other taxes | 1,625 | 170 | ||
| 6,024 | 3,992 |
| Unrestri | cted funds |
|||||
|---|---|---|---|---|---|---|
| At | At | |||||
| 1 | August 2021 | Income | Expenditure | 31July 2022 | ||
| f | f | f | f | |||
| General | funds | 111,782 | 121,704 | (121,390) | 112,096 | |
| At | At | |||||
| 1 | August 2020 | Income | Expenditure | 31July 2021 | ||
| f | f | f | f | |||
| General | funds | 72,717 | 110,046 | (70,981) | 111,782 |
| Restricted | funds | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| At | At | ||||||||
| 1August 2021 | Income | Expenditure | 31July 2022 | ||||||
| E | E | E | E | ||||||
| Restricted | Fund- | Property | Extension | 21,585 | 53,692 | (53,692) | 21,585 | ||
| At | At | ||||||||
| 1August 2020 | Income | Expenditure | 31July 2021 | ||||||
| E | f | E | f | ||||||
| Restricted | Fund | —Property | Extension | 21,585 | 31,176 | (31,176) | 21,585 | ||
| 19. | Analysis ofnet assets between | funds | |||||||
| Unrestricted | Restricted | TotalFunds | |||||||
| Funds | Funds | 2022 | |||||||
| f | E | E | |||||||
| Tangible fixed assets | 23,185 | 23,185 | |||||||
| Current assets | 94,935 | 21,585 | 116,520 | ||||||
| Creditors | less than 1year | (6,024) | (6,024) | ||||||
| Net assets | 112,096 | 21,585 | 133,681 | ||||||
| Unrestricted | Restricted | Total Funds | |||||||
| Funds | Funds | 2021 | |||||||
| E | E | f | |||||||
| Tangible fixed assets | 19,016 | 19,016 | |||||||
| Current assets | 96,759 | 21,585 | 118,344 | ||||||
| Creditors | less than 1year | (3,993) | (3,993) | ||||||
| Net assets | 111,782 | 21,585 | 133,367 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| 6 | f | ||||
| Income and endowments | |||||
| Donations and legacies |
|||||
| General grants and | donations | 40,313 | 17,676 | ||
| Copeland borough |
council - service level agreement | 15,000 | 15,000 | ||
| Council covid 19support | grants | 28,450 | |||
| Covid 19job retention | scheme grants | 1,029 | 38,436 | ||
| 56,342 | 99,562 | ||||
| Charitable activities |
|||||
| Hire of hall | 28,643 | 5,606 | |||
| Gym hire | 2,150 | 760 | |||
| Sun bed hire | 275 | 102 | |||
| Refreshments | 2,336 | 123 | |||
| Spinning | 1,290 | 935 | |||
| Clothing | 3,805 | 189 | |||
| Gymnastic fees | 67,955 | 19,576 | |||
| Fitness classes | 11,049 | 10,333 | |||
| Equipment hire and other sales |
1,349 | 4,022 | |||
| 118,852 | 41,646 | ||||
| Investment income |
|||||
| Building society interest | receivable | 202 | 14 | ||
| Total income | 175,396 | 141,222 |
| 2022 | 2021 | ||
|---|---|---|---|
| E | E | ||
| Expenditure | |||
| Expenditure on charitable |
activities | ||
| Purchases | 17,390 | 2,991 | |
| Wages and salaries | 72,321 | 47,981 | |
| Rent and rates | 1,596 | 1,129 | |
| Light and heat | 10,506 | 5,374 | |
| Repairs and maintenance | 3,583 | 10,980 | |
| Insurance and licences |
7,116 | 3,228 | |
| Cleaning materials |
1,885 | 1,581 | |
| Instructors | 45,785 | 16,858 | |
| Sundry | 5,464 | 4,736 | |
| Telephone and internet |
447 | 550 | |
| Printing and stationary |
1,807 | 891 | |
| Depreciation | 5,734 | 4,680 | |
| Sports equipment | 641 | 588 | |
| Bank charges | 725 | 508 | |
| Advertising | 82 | 82 | |
| 175,082 | 102,157 | ||
| Total expenditure | 175,082 | 102,157 | |
| Net income | 314 | 39,065 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| E | f | |||||
| Expenditure | on charitable | activities | ||||
| Charitable | activities | |||||
| Activities undertaken | directly | |||||
| Purchases | 17,390 | 2,991 | ||||
| Wages and | salaries | 72 321 | 47,981 | |||
| Rent and rates | 1,596 | 1,129 | ||||
| Light, heat | and power | 10,506 | 5,374 | |||
| Repairs and | maintenance | 3,583 | 10,980 | |||
| Insurance and licences |
7,116 | 3,228 | ||||
| Cleaning materials |
1,885 | 1,581 | ||||
| Instructors | 45,785 | 16,858 | ||||
| Sundry | 1,809 | 1,081 | ||||
| Telephone | and internet | 447 | 550 | |||
| Printing and stationary |
1,807 | 891 | ||||
| Depreciation | 5,734 | 4,680 | ||||
| Sports equipment | 641 | 588 | ||||
| Bank charges | 725 | 508 | ||||
| Advertising | 82 | 82 | ||||
| 171,427 | 98,502 | |||||
| Governance | costs | |||||
| Governance | costs - accountancy | fees | 3,655 | 3,655 | ||
| Expenditure | on charitable | activities | 175,082 | 102,157 |