IRIS Accounts Production v23.4.0.336 Other Company accounts True false Pounds 1.4.22 31.3.23 31.3.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true false true true false false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh088677002022-03-31088677002023-03-31088677002022-04-012023-03-31088677002021-03-31088677002021-04-012022-03-31088677002022-03-3108867700ns0:CharitableCompanyLimitedByGuarantee2022-04-012023-03-3108867700ns15:PoundSterling2022-04-012023-03-3108867700ns11:FRS1022022-04-012023-03-3108867700ns11:IndependentExaminationCharity2022-04-012023-03-3108867700ns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-04-012023-03-3108867700ns11:FullAccounts2022-04-012023-03-3108867700ns11:CharitiesSORP2022-04-012023-03-3108867700ns16:EnglandWales2022-04-012023-03-3108867700ns11:RegisteredOffice2022-04-012023-03-3108867700ns0:Trustee22022-04-012023-03-3108867700ns0:Trustee32022-04-012023-03-3108867700ns0:Trustee42022-04-012023-03-3108867700ns0:Trustee12022-04-012023-03-3108867700ns0:Trustee52022-04-012023-03-3108867700ns0:TotalUnrestrictedFunds2022-04-012023-03-3108867700ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3108867700ns0:TotalUnrestrictedFunds2022-03-3108867700ns0:TotalRestrictedIncomeFunds2022-03-3108867700ns0:TotalUnrestrictedFunds2023-03-3108867700ns0:TotalRestrictedIncomeFunds2023-03-3108867700ns0:TotalUnrestrictedFundsns10:WithinOneYear2023-03-3108867700ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2023-03-3108867700ns10:WithinOneYear2023-03-3108867700ns10:WithinOneYear2022-03-3108867700ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2022-04-012023-03-3108867700ns10:ComputerEquipment2022-04-012023-03-310886770022022-04-012023-03-3108867700ns10:OwnedAssets2022-04-012023-03-3108867700ns10:OwnedAssets2021-04-012022-03-3108867700ns0:TotalUnrestrictedFunds2021-04-012022-03-3108867700ns0:TotalRestrictedIncomeFunds2021-04-012022-03-3108867700ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2022-03-3108867700ns10:ComputerEquipment2022-03-3108867700ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-03-3108867700ns10:ComputerEquipment2023-03-3108867700ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2022-03-3108867700ns10:ComputerEquipment2022-03-31
REGISTERED COMPANY NUMBER: 08867700 (England and Wales)
REGISTERED CHARITY NUMBER: 1162051














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2023

for

SWANSIDE COMMUNITY CENTRE

SWANSIDE COMMUNITY CENTRE

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 12

SWANSIDE COMMUNITY CENTRE (REGISTERED NUMBER: 08867700)

Report of the Trustees
for the Year Ended 31 March 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
To support the community of Swanside in developing social interaction, play, learning and physical activity. To provide a meeting place for the development of ideas that improve the community of Swanside. To create long term sustainable support for the community of Swanside.

Achievements and performance
Swanside has grown massively over the past financial year with the help of the volunteers, local councillors, local businesses, different services and the local community who continue to support the charity.
The charity has been lucky enough to receive further funding from Knowsley Council which has enabled them to continue supporting the most vulnerable in the local and wider community.
Swanside has seen many changes over the last 12 months and has realised that it is not just a community centre but yet an extremely valuable and respected service in Knowsley.
As well as the numbers in the groups growing daily, the need for extra support has also grown. With the constant rise of energy and food prices many people and vulnerable families have turned to the centre for much needed help and support.
The unique feature of the sensory garden is now better than ever with the help of contributions from the community and local businesses.
The charity are still heavily involved in supporting local care homes, bringing residents to Swanside for lunch and afternoon tea as well as arranging visits to the local school to watch the children singing. Supporting older residents with hospital visits, appointments and grocery deliveries.
In the year 2023, Swanside gained their OFSTED registration which will help secure more funding and opens up new opportunities for the future.
As part of the recent funding provided by local councils, Swanside now supports working families with affordable childcare by offering free places to vulnerable families to support children with a healthy breakfast. Also included is the help of support with school uniform costs, packed lunches for children and fees for school trips.
The main aim of the centre is to continue supporting the community in every way they can and this year the trustees feel that the charity have made a huge difference to so many people lives.
Swanside remain extremely grateful for all of the support that they continue to receive from the community, local council, local businesses and various other services & organisations.

Public benefit
The trustees can confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the charity commission in exercising their powers or duties.

FINANCIAL REVIEW
Reserves policy
The trustees aim to hold an amount in reserves at least equal to six months running costs of the centre to maintain operations in times of reduced revenues.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

SWANSIDE COMMUNITY CENTRE (REGISTERED NUMBER: 08867700)

Report of the Trustees
for the Year Ended 31 March 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
Trustees are recruited based on skills according to the needs of the charity assessed by the existing trustees. Trustees must be appointed by a resolution of the other trustees. No external body is entitled to appoint trustees.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08867700 (England and Wales)

Registered Charity number
1162051

Registered office
Willoughby Road
Huyton
Liverpool
Merseyside
L14 6XA

Trustees
Mrs I Doyle Trustee
Mrs M Edwards Treasurer
Mrs V M Kelly Secretary
Mrs J P Owens Trustee & Development Manager
Mrs R J Holland Trustee

Independent Examiner
Butterworth Barlow
Chartered Accountants
Butterworth Barlow House
10 Derby Street
Prescot
Liverpool
Merseyside
L34 3LG

FUNDS HELD AS CUSTODIAN FOR OTHERS
No funds or assets are held as custodian for others.

Approved by order of the board of trustees on 7 March 2024 and signed on its behalf by:





Mrs I Doyle - Trustee

Independent Examiner's Report to the Trustees of
Swanside Community Centre


Independent examiner's report to the trustees of Swanside Community Centre ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Butterworth Barlow
The Institute of Chartered Accountants in England and Wales

Butterworth Barlow
10 Derby Street
Prescot
Merseyside
L34 3LG

7 March 2024

SWANSIDE COMMUNITY CENTRE

Statement of Financial Activities
for the Year Ended 31 March 2023

31.3.23 31.3.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies - 160,818 160,818 126,930

Other trading activities 2 31,804 - 31,804 30,559
Total 31,804 160,818 192,622 157,489

EXPENDITURE ON


Other 77,492 100,061 177,553 138,944

NET INCOME/(EXPENDITURE) (45,688 ) 60,757 15,069 18,545
Transfers between funds 9 52,103 (52,103 ) - -
Net movement in funds 6,415 8,654 15,069 18,545

RECONCILIATION OF FUNDS
Total funds brought forward 67,696 82,822 150,518 131,973

TOTAL FUNDS CARRIED FORWARD 74,111 91,476 165,587 150,518

SWANSIDE COMMUNITY CENTRE (REGISTERED NUMBER: 08867700)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 7 57,249 - 57,249 58,574

CURRENT ASSETS
Cash at bank 20,877 91,476 112,353 94,071

CREDITORS
Amounts falling due within one year 8 (4,015 ) - (4,015 ) (2,127 )

NET CURRENT ASSETS 16,862 91,476 108,338 91,944

TOTAL ASSETS LESS CURRENT LIABILITIES 74,111 91,476 165,587 150,518

NET ASSETS 74,111 91,476 165,587 150,518
FUNDS 9
Unrestricted funds 74,111 67,696
Restricted funds 91,476 82,822
TOTAL FUNDS 165,587 150,518

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


SWANSIDE COMMUNITY CENTRE (REGISTERED NUMBER: 08867700)

Balance Sheet - continued
31 March 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 7 March 2024 and were signed on its behalf by:





Mrs J P Owens - Trustee





Mrs I Doyle - Trustee





Mrs M Edwards - Trustee

SWANSIDE COMMUNITY CENTRE

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Improvements to property - 25% on cost, 10% on cost and 2% on cost
Computer equipment - 25% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


SWANSIDE COMMUNITY CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


2. OTHER TRADING ACTIVITIES
31.3.23 31.3.22
£    £   
Fundraising events 5,750 12,319
Room hire 1,780 2,740
Clubs and events 24,274 15,500
31,804 30,559

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.23 31.3.22
£    £   
Depreciation - owned assets 6,783 6,340

4. TRUSTEES' REMUNERATION AND BENEFITS
31.3.23 31.3.22
£    £   
Trustees' salaries 29,404 25,784

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.


5. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.23 31.3.22
Employee 1 1

No employees received emoluments in excess of £60,000.


SWANSIDE COMMUNITY CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,372 125,558 126,930

Other trading activities 29,669 890 30,559
Total 31,041 126,448 157,489

EXPENDITURE ON


Other 64,600 74,344 138,944

NET INCOME/(EXPENDITURE) (33,559 ) 52,104 18,545
Transfers between funds 24,499 (24,499 ) -
Net movement in funds (9,060 ) 27,605 18,545

RECONCILIATION OF FUNDS
Total funds brought forward 76,756 55,217 131,973

TOTAL FUNDS CARRIED FORWARD 67,696 82,822 150,518


SWANSIDE COMMUNITY CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


7. TANGIBLE FIXED ASSETS
Improvements
to Computer
property equipment Totals
£    £    £   
COST
At 1 April 2022 76,035 6,104 82,139
Additions 5,200 258 5,458
At 31 March 2023 81,235 6,362 87,597
DEPRECIATION
At 1 April 2022 19,178 4,387 23,565
Charge for year 5,961 822 6,783
At 31 March 2023 25,139 5,209 30,348
NET BOOK VALUE
At 31 March 2023 56,096 1,153 57,249
At 31 March 2022 56,857 1,717 58,574

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Social security and other taxes 1,329 1,131
Other creditors 2,686 996
4,015 2,127

9. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.23
£    £    £    £   
Unrestricted funds
General fund 67,696 (45,688 ) 52,103 74,111

Restricted funds
Restricted fund 82,822 60,757 (52,103 ) 91,476

TOTAL FUNDS 150,518 15,069 - 165,587

SWANSIDE COMMUNITY CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


9. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 31,804 (77,492 ) (45,688 )

Restricted funds
Restricted fund 160,818 (100,061 ) 60,757

TOTAL FUNDS 192,622 (177,553 ) 15,069


Comparatives for movement in funds

Net Transfers
movement between At
At 1.4.21 in funds funds 31.3.22
£    £    £    £   
Unrestricted funds
General fund 76,756 (33,559 ) 24,499 67,696

Restricted funds
Restricted fund 55,217 52,104 (24,499 ) 82,822

TOTAL FUNDS 131,973 18,545 - 150,518

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 31,041 (64,600 ) (33,559 )

Restricted funds
Restricted fund 126,448 (74,344 ) 52,104

TOTAL FUNDS 157,489 (138,944 ) 18,545

SWANSIDE COMMUNITY CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.4.21 in funds funds 31.3.23
£    £    £    £   
Unrestricted funds
General fund 76,756 (79,247 ) 76,602 74,111

Restricted funds
Restricted fund 55,217 112,861 (76,602 ) 91,476

TOTAL FUNDS 131,973 33,614 - 165,587

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 62,845 (142,092 ) (79,247 )

Restricted funds
Restricted fund 287,266 (174,405 ) 112,861

TOTAL FUNDS 350,111 (316,497 ) 33,614

10. RELATED PARTY DISCLOSURES

MALVERN MUMS

Malvern Mums are a not for profit community organisation consisting of the centre's Trustees and other community volunteers.This organisation runs the centre's kids and youth clubs, receiving the attendance fees and paying the running costs.

Malvern Mums pays for room hire in order to run the clubs on an 'arms length' basis. Malvern Mums also make a contribution to the centre's running costs such as gardening and window cleaning.