## **Wardleworth Community Centre Association** 

## **Registered Charity** 

## **Financial statements for the year ended 31 March 2021** 

Charity number 702903 Company number                                    02499706 



## **Charity Number:** 

702903 

02499706 

**Company Number:** 02499706 **Principal Address:** Wardleworth Community Centre, South Street, Wardleworth, Rochdale, OL16 2EP 

## **Directors and Trustees:** 

Mr Shaukat Ali (Chair of Trustees) Mr Mohammed Ataur Rahman (Treasurer – resigned on 13 October 2021) Mrs Sultana Begum (Vice Chair) Mr Dewan Choudhury Mr Mohammed Ullah Mr Shaukat Khan (Secretary) Mrs Rosie Choudhury Mr Anwar Miah 

**Governing Document:** Memorandum & Articles of Association Incorporated 7 May 1990 As Amended by Special Resolution 29/10/2000 **Bankers:** Natwest Bank plc Town Hall Square Rochdale OL16 1LL 

**Accountant and Independent** ATS Accountants 8 Rochdale Road **Examiners:** Royton Oldham OL2 6QJ 



## **Wardleworth Community Centre Association** 

## **CONTENTS** 

||**Page**|
|---|---|
|Trustees’ Annual Report|1|
|Independent Examiner’s Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Accounts|9|





## **Report of the Directors and Trustees for the year ended 31 March 2021** 

The trustees present their annual directors' report and financial statements of the charity for the year ended 31st March 2021 which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). 

## **Objectives and activities** 

The purposes of the charity are to promote the benefit of the inhabitants of the Wardleworth Area of Rochdale, without distinction of age or sex or political, religious or other opinions, by association the local authorities, voluntary organisations, and inhabitants in a common effort to advance education and training and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants. 

Throughout this most challenging year, it has been vital that the team reacted to the situation that our community was experiencing. Collectively, we needed to explore ways that we were able to support people and their families through the pandemic. It was also crucial that these support projects remained Covid secure and permitted during times of lockdown and restriction. The projects that we were able to deliver this year are detailed below, many of them centred around food and adapting our delivery of projects. 

The Initial Lockdown In March 2020, it became clear that the UK was amid a global pandemic. Unfortunately, the situation was not going away, and it became apparent that our organisation was very much going to be affected by Covid-19. Initially, the community centre closed its doors to support the national effort in the fight against the pandemic, and to ensure the NHS did not become over-whelmed. The priority of the trustees was to safeguard the community, our employees, and the vulnerable people who were welcomed every day into the venue. The centre remained closed until July 2020, when some staff returned to begin the transformation of the venue. 

When returning to work in July 2020, it was clear to managers and trustees that we were going to need to make some changes to the venue. This would be the only way the organisation could welcome the public back into the building safely. This process began with a comprehensive risk assessment on all facilities, and their capacity to become Covid safe. These risk assessments then informed several adaptions throughout the building which included one-way systems, barriers, and room layouts. We also introduced numerous safety measures which involved new signage, sanitising stations, and temperature checks for visitors. These changes and new measures in place gave the trustees the confidence that our venue could welcome the public once again, in safe and controlled manner. 

The main activities are during the last year 2020/2021 it has been an exciting and a productive year for the community centre. We have continued to do community development work this year with our target groups such as young people and older people in this year despite the fact that we faced with financial circumstances and 50% funding cuts. The trustees confirm that they have referred to 

1 



the Charity Commission's guidance on public benefit when reviewing the Charity's aims and objectives, in planning future activities, and setting the policies for the year. The charity furthers its charitable purposes for the public benefit through providing a community resource and base for local agencies/residents to use for local activities. 

At the heart of this year, we have continued to be focused on youth activities, we set up the weekend youth club and holiday activities session and our highly popular learning club for children from 8 years – 16 years old on Saturday mornings. We now run youth sessions during school holidays and boys’ sessions at the weekend. This year we also hosted number of events including the community award project, science project to raise awareness about STEM as part of British Science week. Others project that we have established are a women’s wellbeing project, Mums and toddler group and offer a wide range of skills and learning classes which was funded by ESF here at the Centre. 

## **A review of our achievements and performance** 

Wardleworth Community Centre Association is an exciting and vibrant community centre in the Wardleworth area of Rochdale. The Wardleworth Community Centre has been serving the members of the local community with essential services for the past three decade such as: Welfare Benefits Advice, Housing and JCP forms, Health related Open Days, Gentle Exercise Sessions, Ladies Arabic Classes, Basic IT and ESOL Classes, IT drop-in sessions, Youths sports club, Youths club, Girls sports sessions, Learning Club, Tuition Classes, Luncheon Club.  Along with these services we also work in partnership with many agencies to bring their services for the community from the community centre. 

With the future uncertain due to the local authority funding cuts across Public Services it has become important to ensure plans are in place for the Centre to continue serving the needs of communities of the Wardleworth area. All planned work for the Centre is identified in the Community Centre Action Plan for 2020/2021, the Plan is in the context of the funding received from Rochdale Borough Council and is designed to meet the strategic priorities of the Council which coincide with the priorities of WCCA. 

WCCA management have a strategic review of all activities at the Centre and identified priorities for WCCA in taking the Centre and its activities forward over the next 12 Months, 

1. To maintain a Centre as a base for learning and information for all ages. 

2. To establish the Centre as a positive influence on young arid old people to "think out of the box" and aid their personal development towards achieving success in their lives. 

## **Financial review** 

During the year we secured some external funding from Ambition for Ageing (Community investment funding) to establish digital inclusion skills for the over 50’s, this was an excellent scheme that brought people over 50’s into the centre. Other small funding received was Forever Manchester, British Science Association. Our learning club is on it final year funding from BBC Children in need to support our learning Club. The management like to thank all the staff and volunteers under the leadership of 

2 



Mr Mohammed Doulot Miah, our centre manager who worked very well under a tough financial position delivering robust services and activities at the centre. 

## **Investment powers and policy** 

The trustees, having regard to the liquidity requirements of operating the charity, have kept available funds in an interest-bearing deposit account. 

## **Reserves policy and going concern** 

The balance held in unrestricted reserves at 31 March 2021 was £84,567 (2020: £54,166). 

The Trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. 

The Charity's main source of income is grants and fees. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would he necessary if these sources of income should cease. 

As at the year end of 31 March 2021 there was a surplus of £30,400, this was primarily due to the Centre being closed due to Covid-19. The Centre expects to face significant cuts in future funding from the Council Annual Core Grant, therefor the trustees recognise there is an imperative need to generate a surplus income for future running costs and to keep our reserve at a level where at least 3-6 month of running costs can be covered. 

## **Risk management** 

The Management Committee has conducted a review of the major risks to which the charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Procedures are in place to ensure compliance with health and safety of staff, volunteers, parents, children and visitors. 

## **Plans for Future Periods** 

To maintain the centre as a base for learning and information for all ages and to establish the centre as positive influences for the whole community. However due to the funding cuts by the local authority and further cuts in 2020/21 the management is expected to utilise some funds from it unrestricted fund to continue with its charitable activities which was previously funded by the grant. 

## **Structure, governance and management** 

Wardleworth Community Centre Association is a company limited by guarantee governed by its Memorandum and Articles of Association dated 7th May 1996. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 22nd May 1990. 

3 



## **Appointment of trustees** 

As set out in the Articles of Association trustees are elected annually by the members of the charitable company attending the Annual General meeting and serve for a period of two years. 

## **Trustee induction and training** 

All current trustees are already familiar with the work of the charity as a result of long-standing connection. Additionally, new trustees recruited are given induction training into their roles and responsibilities by the Company Secretary. 

## **Organisation** 

The board of trustees administers the charity. The board normally meets every 1 or 2 months. A Chief Executive is appointed by the trustees to manage the day-to-day operations of the charity. 

## **Related parties and co-operation with other organisations** 

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported. 

## **Reference and administrative information** 

Charity Name: Wardleworth Community Centre Association Charity Number; 702903 Company Registration Number: 2499706 

## **Directors and trustees** 

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows 

## **Key management personnel:** 

Mr Shaukat Ali Chair of Trustees Mr Mohammed Ataur Rahman Treasurer (resigned 13 Oct 2021) Mrs Sultana Begum Vice Chair Mr Dewan Choudhury Trustee Mr Shaukat Khan Secretary Mrs Rosie Choudhury Mr Anwar Miah Mr Mohammed Ullah Trustee 

## **Chief Executive** 

MD Miah 

4 



## **Trustees’ responsibilities in relation to the financial statements** 

The charity trustees (who are also the directors of Wardleworth Community Centre Association for the purposes of company law) are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to: 

- Select suitable accounting principles and then apply them consistently; 

- Observe the methods and principles in the applicable Charities SORP; 

- Make judgments and estimates that are reasonable and prudent; 

- State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; 

- Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. 

By order of the board of trustees 

## _Shaukat Ali_ 

signed on 22/12/2021, 15:02:20 GMT 

Shaukat Ali Chair 

Date: `22/12/2021` 

5 



**Independent examiner’s report to the trustees of Compass Learning Centre** 

I report on the Financial Statements of the Charity for the year ended 31st March 2021 which are set out on pages 7 to 17. 

## **Respective responsibilities of trustees and examiner** 

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) or under Regulation 10 (1) (a) to (c) of The Charities Accounts (Scotland) Regulations 2006 (the 2006 Accounts Regulations) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Public Finance and Accountancy. 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act; 

- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner's report** 

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. 

## **Independent examiner's statement** 

In connection with my examination, no matter has come to my attention: 

(1) Which gives me reasonable cause to believe that in any material respect the requirements 

- to keep accounting records in accordance with section 44(1)(a) of the 2005 Act; and 

- to prepare accounts which accord with the accounting records, comply with the accounting requirements of the section 44(1)(b) of the 2005 Act; and 

- which are consistent with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or 

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Tanvir Alam BSc (Hons) CPFA 

## **On behalf of ATS Accountants** 

6 



## **Statement of Financial Activities** 

||**Unrestricted**|**Unrestricted**|**Restricted**||**Prior year**|
|---|---|---|---|---|---|
||**funds**||**funds**|**Total funds**|**funds**|
||**£**||**£**|**£**|**£**|
|**Incoming resources**|**2021**||**2021**|**2021**|**2020**|
|**Income and endowments**||||||
|**from:**||||||
|Donations and legacies||-|-|-|-|
|Charitable activities (Note 3)|40,632||31,862|72,494|56,753|
|Other Trading Activities||-|-|-|-|
|Insurance Claim||-|-|-|-|
|Other||-|-|-|-|
|**_Total_**|**40,632**||**31,862**|**72,494**|**56,753**|
|**Resources expended**||||||
|**Expenditure on:**||||||
|Raising funds||-|-|-|175|
|Charitable activities (Note 4)|3,370||37,760|41,130|68,374|
|Governance Costs (Note 5)||806|-|806|806|
|Other||158|-|158|494|
|**_Total_**|**4,334**||**37,760**|**42,094**|**69,849**|
|**Net income/(expenditure) before**||||||
|**investment gains/(losses)**|**36,298**||**(5,898)**|**30,400**|**(13,096)**|
|Net gains/(losses) on||||||
|investments||||||
|**Net income/(expenditure)**|**36,298**||**(5,898)**|**30,400**|**(13,096)**|
|**Other recognised**||||||
|**gains/(losses):**||||||
|Gains and losses on revaluation of||||||
|fixed assets for the charity’s own||||||
|use||-|-|-|-|
|Transfer between funds:|(5,898)||5,898|-|-|
|**_Net movement in funds_**|**30,400**||**-**|**30,400**|**(13,096)**|
|**_Reconciliation of funds:_**||||||
|**_Total funds brought forward_**|**54,166**||**-**|**54,166**|**67,262**|
|**_Total funds carried forward_**|**84,567**||**-**|**84,567**|**54,166**|



7 



## **Balance Sheet** 


**----- Start of picture text -----**<br>
Total this year  Total last year<br>£  £<br>Fixed assets  Notes  2021  2020<br>Tangible assets  8  936  1,982<br>Total fixed assets  936  1,982<br>Current assets<br>Cash at bank and in hand  85,243 57,990<br>Debtors  9  -  -<br>Total current assets  85,243 57,990<br>Creditors: amounts<br>falling due within one<br>year 10  1,612  5,806<br>Net current<br>assets/(liabilities)  83,631  52,184<br>Total assets less current<br>liabilities  84,567  54,166<br>Creditors: amounts<br>- -<br>falling due after one year<br>Total net assets or<br>liabilities  84,567  54,166<br>Funds of the Charity<br>(Note 11)<br>Restricted Funds  - -<br>Unrestricted funds  84,567  54,166<br>Total funds  84,567  54,166<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
Signed by<br>one or two  Signature  Print Name  Date of approval<br>trustees on  (DD/MM/YYYY)<br>behalf of all<br>the trustees:<br>Shaukat Ali Shaukat Ali  22/12/2021<br>signed on 22/12/2021, 15:02:20 GMT<br>Dewan Choudhury  22/12/2021<br>signed on 22/12/2021, 15:32:48 GMT<br>**----- End of picture text -----**<br>


8 



## **Notes to the Accounts** 

## **Note 1      Basis of preparation** 

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 

The accounts have been prepared in accordance with: 

- the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014; 

- the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102); and 

- with the Charities Act 2011. 

The charity constitutes a public benefit entity as defined by FRS 102. 

## **Note 2                           Accounting policies** 

## **2.1 INCOME** 

## **Recognition of** These are included in the Statement of Financial Activities (SoFA) when: **income** 

- the charity becomes entitled to the resources; 

- it is more likely than not that the trustees will receive the resources; and 

- the monetary value can be measured with sufficient reliability. 

**Grants and** Grants and donations are only included in the SoFA when the general income **donations** recognition criteria are met (5.10 to 5.12 FRS102 SORP). 

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). 

Gift Aid receivable is included in income when there is a valid declaration from **Tax reclaims on** the donor.  Any Gift Aid amount recovered on a donation is considered to be part **donations and** of that gift and is treated as an addition to the same fund as the initial donation **gifts** unless the donor or the terms of the appeal have specified otherwise. 

Donated goods are measured at fair value (the amount for which the asset could **Donated goods** be exchanged) unless impractical to do so. 

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt.  In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. 

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet.  On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. 

9 



Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. 

**Donated** Donated services and facilities are included in the SOFA when received at the **services and** value of the gift to the charity provided the value of the gift can be measured **facilities** reliably. 

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. 

**Support costs** The charity has incurred expenditure on support costs. The value of any voluntary help received is not included in the accounts but is **Volunteer help** described in the trustees’ annual report. 

## **2.2 EXPENDITURE AND LIABILITIES** 

Liabilities are recognised where it is more likely than not that there is a legal or **Liability** constructive obligation committing the charity to pay out resources and the **recognition** amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance costs and other **Governance and** support.  Governance costs comprise all costs involving public accountability of **support costs** the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. 

**Deferred income** No material item of deferred income has been included in the accounts. The charity has creditors which are measured at settlement amounts less any **Creditors** trade discounts The charity accounts for basic financial instruments on initial recognition as per **Basic financial** paragraph 10.7 FRS102 SORP.  Subsequent measurement is as per **instruments** paragraphs 11.17 to 11.19, FRS102 SORP. 

10 



## **2.3 ASSETS** 

**Tangible fixed** These are capitalised if they can be used for more than one year, and cost at **assets for use** least **by charity** They are valued at cost 

The depreciation rates and methods used are disclosed in note 9.2. 

## **Debtors** 

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity.  Subsequently, they are measured at the cash or other consideration expected to be received. 

**Note 3                           Analysis of income** 

||**Unrestricted**|**Restricted**|**Total**||
|---|---|---|---|---|
||**funds**|**funds**|**funds**|**Prior year**|
||**2021**|**2021**|**2021**|**2020**|
|**Analysis**|**£**|**£**|**£**|**£**|
|Charitable activities and|2,045|-|2,045|19,934|
|non-grants income|||||
|Covid-19 Grant related|38,587|-|38,587||
|income|||||
|**Restricted Grants:**|||||
|Action Together|-|2,992|2,992|725|
|Awards for all|-|-|-|-|
|BBC Children In Need|-|10,000|10,000|10,000|
|British Science Association|-|-|-|500|
|ESF Grant|-|5,215|5,215|3,725|
|Forever Manchester|-|900|900|400|
|RMBC Core|-|12,094|12,094|19,090|
|RMBC Ward Funding|-|-|-|1,050|
|Kashmir Youth Project|-|661|661|1,329|
|**Total restricted grants**||**31,862**|**31,862**|**36,819**|
|**Total income**|**40,632**|**31,862**|**72,494**|**56,753**|



11 



## **Note 4                           Analysis of expenditure on charitable activities** 

## **Expenditure on Charitable Activities** 

||**Community**|**Community**||
|---|---|---|---|
||**Centre Activities**||<br>**Prior Year**|
|**Analysis**||**2021**|**2020**|
|||**£**|**£**|
|Charitable Activities||3,370|9,195|
|Depreciation||1,046|1,046|
|Equipment expensed||225|2,597|
|Insurance||2,216|2,212|
|Light, heat and water||2,717|4,117|
|Pensions||1,642|1,627|
|Postage||38|-|
|Rates||94|907|
|Repairs and maintenance||843|5,898|
|Service charges||118|752|
|Staff training & welfare||750|2,150|
|Stationery and printing||-|709|
|Sundry||-|357|
|Telephone and fax||553|532|
|Travel and subsistence||1,122|76|
|Wages and salaries||26,396|36,199|
|**Total expenditure on Charitable Activities**||**41,130**|**68,374**|
|**Note 5**|**Support Costs**|||
||**Expenditure incurred in running the**|<br>**Grand**||
|**Support cost**|**charity**|**total**|**Basis of allocation**|
||**£**|**£**||
|Governance<br>costs|806|806|Direct allocation of costs|
|**Total**|**806**|**806**||



12 



## **Note 6                           Details of certain items of expenditure** 

## **Fees for examination of the accounts** 

|||**This year**|**Last year**|
|---|---|---|---|
|||**(£)**|**(£)**|
|**Independent examiner’s fees**||200|200|
|**Assurance services other than audit or independent**||||
|**examination**||-|-|
|**Tax advisory fees**||||
|||-|-|
|**Other fees (for example: financial advice, consultancy,**<br>**accountancy services) paid to the independent examiner**||606|606|
|**ote 7                           Staff Costs**||||
||**This year**|**Last year**||
||**£**||**£**|
|**Total staff costs**|**28,038**|**37,826**||



## **Note 7                           Staff Costs** 

The Average number of employees during the year was 2 (2020: 3) 

The charity considers its key management personnel comprises the Trustees and Chief Executive Officer. No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. 

13 



**Note 8                           8.1 Tangible fixed assets** 

|At the beginning of<br>the year<br>Additions<br>Revaluations<br>Disposals<br>Transfers *<br>At end of the year|**Improvements**<br>**to Property**<br>**£**|**Other land**<br>**& buildings**<br>**£**|**Computers**<br>**and**<br>**Equipment**<br>**£**|**Fixtures**<br>**and Fittings**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|---|
||16,999|-|41,991|20,316|79,306|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||16,999|-|41,991|20,316|79,306|



## **8.2 Depreciation and impairments** 

|****Basis**<br>**** Rate**<br>At beginning of the<br>year<br>Disposals<br>Depreciation<br>Impairment<br>Transfers<br>At end of the year<br>**8.3 Net book value**<br>Net book value at<br>the beginning of<br>the year<br>Net book value at<br>the end of the year|N/A|N/A|N/A|Straight<br>Line|N/A|
|---|---|---|---|---|---|
|||||||
|||||||
||16,999|-|41,991|18,334|77,324|
||-|-|-|-|-|
||-|-|-|1,046|1,046|
||-|-|-|-|-|
||-|-|-|-|-|
||16,999|-|41,991|19,380|77,370|
|||||||
||-|-|-|1,982|1,982|
||-|-|-|936|936|



14 



## **Note 9                         Debtors and prepayments** 

||**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|Debtors|-|-|
|Prepayments|-|-|
|**Total**|**-**|**-**|



## **Note 10                         Creditors and accruals** 

## **10.1 Analysis of creditors** 

|**10.1 Analysis of creditors**|||||
|---|---|---|---|---|
|Creditors<br>Deferred Income<br>Other Creditors and Accruals<br>**Total**|**Amounts falling due**<br>**within one year**||**Amounts falling due**<br>**after more than one**<br>**year**||
||**This year**<br>**£**|**Last year**<br>**£**|**This year**<br>**£**|**Last year**<br>**£**|
||-|-|-|-|
||-|5,000|-|-|
||1,612|806|-|-|
||**1,612**|**5,806**|**-**|**-**|



## **Note 11                       Analysis of Charitable Funds** 

## **11.1 Analysis of movements in unrestricted funds** 

|General Fund<br>**Total**|**Balance at 1**<br>**April 2020**<br>**£**|**Incoming**<br>**Resources**<br>**£**|**Resources**<br>**Expended**<br>**£**|**Transfers**<br>**£**|**Balance at**<br>**31 March**<br>**2021**<br>**£**|
|---|---|---|---|---|---|
||54,166|40,632|(4,334)|(5,898)|84,566|
||**54,166**|**40,632**|**(4,334)**|**(5,898)**|**84,566**|



## **Name of unrestricted fund:** 

## **Description, nature and purpose of the fund** 

General Fund                                  The “free reserves” after allowing for all designated 

funds. 

15 



## **11.2   Analysis of movements in restricted funds** 

||**Balance at**|<br>**Incoming**|**Resources**|<br>**Transfers**|<br>**Balance**|
|---|---|---|---|---|---|
||**1 April**|**Resources**|<br>**Expended**||**at 31**|
||**2020**||||**March**|
||||||**2021**|
||**£**|**£**|**£**|**£**|**£**|
|Action Together|-|2,992|-|-|2,992|
|Awards for all|-|-|-|-|-|
|BBC Children In Need|3,853|10,000|(3,370)|-|10,483|
|British Science Association|-|-|-|-|-|
|ESF Grant|(1,764)|5,215|(750)|-|2,701|
|Forever Manchester|-|900|-|-|900|
|RMBC Core|-|12,094|(12,094)||-|
|RMBC Ward Funding|-|-|-|-|-|
|Kashmir Youth Project|-|662|-|-|662|
|**Total**|**2,089**|**31,863**|**(16,214)**|**-**|**17,738**|



## **Name of Restricted Fund:** 

## **Description, nature and purpose of fund** 

Action Together Towards small projects which have been delivered BBC Children in Need For Tutoring project British Science Association Towards small projects which have been delivered ESF Grant Towards small projects which have been delivered Forever Manchester Towards small projects which have been delivered RMBC Core Towards the running costs of the centre RMBC Ward Funding Funding for new equipment. The balance on this fund represents future depreciation Kashmir Youth Project Towards small projects which have been delivered 

16 



## **12. Financial Instruments** 

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised on a transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at an amortised cost using the effective interest method. 

## **Note 13                         Transactions with trustees and related parties** 

## **13.1 Trustee remuneration and benefits** 

The Trustees did not receive any remuneration or benefits for their position with the Charity (2020: £nil) 

## **13.2 Trustees' expenses** 

The charity paid trustees no expenses for fulfilling their duties (2020: £nil). 

## **Note 14 Audit exemption per Companies House Act** 

For the year ending 31 March 2021, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. 

17