THE CARROLL CENTRE LIMITED (Formefly Stanmore Youth Centre Limited) (REGISTERED NUMBER.. 02679740) REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 'A615RA75¥ 13112r2022 COMPANIES HOUSE A10
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THE CARROLL CENTRE LIMITED (Company limited by guarantee and not harj share capital) LEGAL AND ADMINISTRATIVE INFORMATION Charty numb•r 1(M)7973 Company number 2679740 Trustees Rachel Aron Nicola Horsey Stephen Mad¢)w Barbara Guthrie Sue Tumer Principal address The Carroll Centre Somers Close Stanmre Winchester S022 4EJ Registered office Carroll Centre Somers Ck)se Stanmo Winchesler S022 4EJ Independenl examiner Compass Accountants Chartered Accountants and Registered Auditors Venture House The Tannerbes Tilchfield P014 4AR Bankers Lbyds Bank 49 Hh Street Winchester S023 9BU
THE CARROLL CENTRE LIMITED YEAR ENDING 31 MARCH 2022 TRUSTEE ANNUAI REPORT The trustees present their report and accounts for the year ended 31 March 2022. As the charity is also a company. the Trustees, Report includes the Directors. Report. The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the following.. The chariWs governing document Applicable law and The requirements of the Statement of Recommended Practi, "Accounting and Reporting by Charities". Siru¢ture* governance, and management The charity 15 a company limtted by guarantee. The charity is govemed by its governing document dated 08 October 2020. The guarantee of individual members of the company is limited to £1 for each member. The Carroll Centre has been trading for 29 years. The centre is funded by services, projects, grants and fundraising. It currently operates an on-site HCC and OFSTED registered grant funded nursery12015}. Soft Play facility120181. Community Café, registered food preparation kitchen. food pantry, office space, meeting rooms, outdoor areas and car parking. In addition to these services it operates small and medium needs-led grant-funded projects that tontribute to the overall revenue of the centre. The centre has also managed the Stanmore Community Hall that adjoins the ar boundary of the ¢entre for 6 years. The Trustees who are also dirertors for the purpose of the Companies Act 2(6, and those who served in the year were= Barbara Guthrie Stephen Marlow Iretired at the end of 2021122) Rachel Aron Sue Turner Nicola Horsey rrustee5 benefit from an induction process including briefing5 on the Eovernance of the company and charity. Trustees have access to Charity Commission Publications and to training opportunitie5 to develop expertise. Potential trvstee5 are interviewed before recruitment and have to be checked through the Disclosure and Barring Service. Trustees are appointed annually at the Annual General Meeting and can be co-opted by the Board between AGM5. None of the tnjstees have any beneficial interest in the company. The Trustees have as5e5sed the major risks to which the charity 15 exposed and are satisfied that Systems are in place to mitigate any exposure to the major risks. The trustees appoint a Head of Centre io manage the operats"ortal work of the chartty and advise the Board on fjnancial and operational matters. Oblertives and activities The company was incorporated on 14 January 1992. The charity was formed mainly for the benefrt of the young people of Stanmore and surrounding neighbourhood. However under its new governing document. its remit is wider.. to provide ser¥ices. education and leisure activities for
THE CARROLL CENTRE LIMITED YEAR ENDING 31 MARCH 2022 TRUSTEE ANNUAL REPORT children and adults in Stanmore and neighbourhood {see belowl- It is e$5entially now a community hub for Stènmore. The Carroll Centre aims to: Promote activities to benefit children. young people and families in Stanmore and the surrounding area Provide a safe, non-discriminatory environmeni in which the principles of equal opportunity are activefy promoted, without distinrtion of gender, age, sexual orientation or race, or of political. religious or other beliefs. Build partnerships beeen the communtty and other agencies in a common effort to advance education and provide artivities in the interests of health and social welfare, recreation and leisure time occupation. Statement of Public Benefit deri¥ed from arti¥ities We have referred to the guidance in the Charity Commission's general guidance on public benefit when reviewing our aims and objertive and in planning our future artivities. In particular the trustees have considered how pl3nneiJ activities will contribute to the aims and objettives they have set. The focus of our activities is to work with children, young people and their families to give children the best possible start in life, inspire them to become positive. happy and healthy adults Wlthin a supportive community, and to provide a welcoming community hub for the whole community. We are committed to working in partnership with other agencies to secure the widest range of services to meet the needs of the local population. All our activities are undertaken to further our charitable purposes for the public benefit. Summary of core arti¥ities and 5eFvices undertaken In the year from April 2021 the centre faced further extraordinary challenges after a year of Covid. Although restrictions were gradually being eased. softplay was one of the last activities to be allowed. In any case, families were riBhtty cautious about returning to indoor activities such as the café and soft play area. Nevertheless, as the year progressed, public confidence improved, and our footfall began to steadily increase. and bookings and services began to slowly recover. The next big challenges were fuel shortages, delivery delays. goods shortages, staff shortages and the impact on Staff sicknes5 rates when we moved into the'Living with Covid. phase. Despite these we have maintained our serwces and optimistically worked on new Service devek>pment and planning for the future. Nursery The centre kept the nursery open safely during the whole year despite difficulties such as staff absence5 due to Covid. After an initial drop in children signed up for the nursery because of Covid, tonfidence began to build, and the nursery ended the financial year with healthy numbers. numbers grew. more staff were recruited to cover Ofsted classroom ratios. Qube and Café Qube Isoftplay facility) and the cafe gradually began to return to normal during the year despite all the uncertainty. Opening hours were extended once lockdown and indoor activity restrictions were lifted. Lead staff came out of hjrlough at the end of May and began to rebuild the services. In line with Covid guidance numbers had been capped at 35 for each session and some tables removed to
THE CARROLL CENTRE LIMITED YEAR ENDING 31 MARCH 2022 TRUSTEE ANNUAL REPORT increase social distancing. By the end of June there were bookings every day with some full sessions. Since Ortober there have been children's parties booked every week. Opening days were reduced to Monday-saturday. Decisions about Sunday opening depend on Sufficient demand to justify additional and staffing. Holiday Playschemes The centre wa5 successful in their application to HCC to run HAF holiday playschemes for 4 weeks in August and I week December 2021 and an additional week in February 2022. The playschemes are offered free of charge to children on benefits lated free school rnea15 or referra15 from children's services or Schools. The playscheme must be Of5ted compliant and provide education. artivity and hot two course meal each day. The session was delivered by a combined staff team daily and volunteers and they provided enriching daily activities for 35 children. In February we were advised that the scheme would be funded for another 3 year5 and would go out to open tender. The Carroll Centre have applied for the 22126 tender. Youih ser¥i¢es The centre has good Connections Wlth young people in Stanmore and provides support when it can but funding lor formal youth support is now a rarity. In 2021 we started working in partnership with the Youth Employment Hub - a new DWP & Local Government partnership. They ran fortnightlv surgeries/interviews for young unemployed people 16-25 years at the Centre. We provide volunteering and employment training for young people that they refer. Education The centre has a working partnership with Solent College. and they have agreed to deliver Adult and family learning courses at the centre and online learning to people we refer. They delivered four short adult leaming course5 includFng an ESOL course for refugees and asylum seekers and Paediatric First Aid. They have several others booked and will run Job Academie5 to help with recruitment and siaff training. Fund Raising The fundraising committee met gUlarlY and have sought funding and donations from a range of local sources and have a LocalGiving page that runs appea15 for specifit projects. The board are grateful to Winchester City Council IWCCI, Hampshire Country Council IHCCI, Sainsbury's, Tesco, Waitrose. Bookers. The Night Shelter. Winchester University, The Amber Project, Winchester Rotary. Alresford Golf Club. St Lukes Parish Council and Roger Brooke Foundation and to 3 anonymous donor5. We continue to work on raising the profile of the Carroll Centre and seeking sources of support to help with or our core costs. The Flead of Centre has been working on funding applications and researching funding streams for new project funding and post Covid business recovery initiatives. Sensory Room One of our newest Post COVKI development initiatives was the creation of a new Sensory Room for children undèr seven years. The Head of Centre and Operations Coordinator worked tirelessly to transform an underutilised room and fundraised over £6,(KK) to decorate and equip the room with specialist sensory equipment. The room was opened for individual and group bookings in late Spring 2021. Christmas Market
THE CARROLL CENTRE LIMITED YEAR ENDING 31 MARCH 2022 TRUSTEE ANNUAI REPORT One of our community development attivities was our two-day Christmas Market that we organised to boost public confidence, support and encourage small home business that had developed during Covid and to fLtndraise for the centre. The event attracted over 14 staff holders and our own in - house fundraising stalls that helped raise funds for furnishing our new sensory room. The event proved to be very popular and we are planning a repeat market for Christmas 2022. Munch Club This was a partnership project that was delivered with MUNCH Nutrition for vulnerable families. The projert ran fof 6 weeks and involved families preparing a cooking a hot Iow-cost nutritious meal with their children in January-February 2022 after 5¢hool. The project was supported by student volunteers from Winchester College and the Carroll Centre. Other activities Early discussions and exploration commenced on ways of building on the Food Aid and Community Support we provided during Lockdown periods and the Post Covid recovery. This has culminated in the proposed opening of a Food Pantry at the Carroll Centre in late spring 2022. This will be covered in mcrfe detail in next yearfs report. Thankyou The board continues to be so grateful to the Head of Centre. staff. volunteers and partners for their good will and hard work in another Very challertgFng year. The Head of Centre IHOCI Jool Heller-Dixon, worked tirelessly during this recovery period to brin8 the Centre back towards robust financial health after Covid. While that battle goes on. the board and our Hoc remain determined to make sure the Carroll Centre is a permanent fsxture in the life of Stanmore and neighbourhood. Never wa5 it more needed. Thanks to our Hoc for settin6 us firmly on this route. The Board is confident that the centre works with other organisations with shared objectives and that it continues to be well placed to deliver cost-effective servi5 for the community. The Board is a150 confident that the company has a robust framework for developing the services we provide in order to make an increasingly positive impact in the local communitie5 we serve. Financial review It is a requirement of the charity that a charity income reserve should be maintained at a level equivalent to between three and six months expenditure. The trustee5 consider that reserves at thi5 sensible and prudent level will ensure that. in the event of a significant drop in fundin& they will be able to continue the charl$ current attivities while consideration is given to ways in which additlonal or alternative funtls may be raised. At 31 March 2019 this reserve was £115.951. Note 11 in the accounts sets out an analysis of the a55ets attributsble to the vari$ funds and description of these funds. The Charity aimed to deliver serwces on the basis of a break-even budget lextluding depreciation costs and legacy received) l in 2021-2022, however, due to the COVID-19 pandemic and related restrictions. the deficit for the year wa5 £42.826. Of thi5 £17.311 related to depreciation. The Trustees still consider the year end position of the Charity to be healthy with re5erve5 Of É307.788. This has been designated into various fund5 to support the future activities of
THE CARROLL CENTRE LIMITED YEAR ENDING 31 MARCH 2022 TRUSTEE ANNUAL REPORT the charity, including the charFty income reserve noted above. Restricted and un$tricted funds are detailed in notes 11 and 12 of the accounts Dlsclosure of Inforniatlon to the Independent Examiner of Ac¢ounts Each of the trustees has confirmed that there is no relevant information {as defined by $418 of the Companies Act 20061 of which they are aware which is relevant to the examination. but of which the examiner is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the examiner is aware of such information. Independent Examiner A resolution proposing that Compass Accountants be reappointed as Independent Examiner of the company will be put to the members at the Annual General Meeting. Statement of Trustees. Responsibilltle5 The charity trustees (who are also the directors for the purposes of company lawl are responsible for preparing the trustees annual report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Company law requires the dirertors to ppare financial statements for each financial year. which give a true and fair view of the state of affairs of the company and of the income and expenditure of the company for that period. In preparing those accounts the directors are required to.. select suitable accounting policies and then apply them con5iStently- observe the methods and principles in the Charities 50RP.' make judgements and estimates that are reasonable and prudent- state whether applicable accounting standard have been lollowed, subjert to any material departures disclosed and explained in the financial statements,. prepare the accounts on the going concern basis unless it is inappropriate to presume the company will tontinue in operation. The directors are responsible for keeping proper accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at èny time the financial position of the company and that enable them to ensure that the financial statements comply with the Companies Act 26. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities This report has been prepared in accordance with the small company regime1Section 419121 of the Companies Att 20061. On behalf of the board of trustee5 Barbara Guthrie Trustee Dated IZ. I[. 11.
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CARROLL CENTRE LIMITED I report to the Charity Trustees on my examinatfvjn of the &Unts of the o)mpany for the year ended 31 March 2022 vffih are set out on pages 710 16. RESPONSIBILITIES AND BASIS OF REPORT As the charity trustees of the company land also its directors for the purposes of company L) you are responsible foi the preparat of the accounts in )rdance the Companies Act 20061 the 2006 Acl'l. Having satisfied myself that the accounts are N)t required lo be audited under Part 16 of the 2006 Act and are eligib for indepe1ent examina'on. I report in resw of my examination of your companls accounts as carried out under seCtn 145 of the Charities Act 20111'the 2011 Act'l. In Carrng out my examination I have folkjwed the Dwecbons given by the Charity Commission under section 145151(bl of Ihe 2011 Act, INDEPENDENT EXAMINER'S STATEMENT I have ¢ompleled my examinatDn. l Confi that no matters h come to my attenb'on in connection with the examinalKJn giving me cause to belEve in any material aspect.. al accounting records were not kept resw of the MpanY as requwed by section 386 of the 2006 Act,. or bl the accounts do not lId ilh those records. or cl the accounts do not compty wth the &counting requirements of sectti)n 396 of the 2006 Act other Ihan any requirement that the UnIS give a 'true and fair view vthich ts not a matter considered as part of an irKlependenl examination., or dl the accounts have been prepared in accordance *iih the methods and principles of the Slalemenl of Recornmended PraCte for accounb'ng and F0rb.ng by chan15 applicabl& lo Charits preparing their accounts in accordan the Financial Reporting Standard applble in the UK and Republr of IreL3ThJ {FRS 102). I have no ¢oncems and have coffe across no other mattets in connection with the examinatjon lo ich attention shoukl k drawn in this report in order to enable a proper understsndin the accounts to be reached. Kerry Lawrance FCA tsEcE L 202 Compass Accountants Chartered Accountants and Registered Auditors Venluie House The Tanneries Til¢hfield P014 4AR
THE CARROLL CENTRE LIMITED (Formerly Stanmore Youth Centre Limited) (Company limited by guarantee and not having share capital) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 Ilncluding Income and Expenditure account) Unrestricted nds Restricted Total funds Total funds funds 2022 2021 Noles INCOME Donations and legacies Trading income Charitable aclwilies Investment income 7,676 240 93.744 7,676 240 176,658 5,611 2,000 213,919 82,914 TOTAL INCOME 101,660 82,914 184.574 221,S39 EXPENDMJRE Charitable activitss 145,146 82,914 228,060 251,115 TOTAL EXPENDITURE 145,146 82,914 228,060 251,11S NET INCOMEI (EXPENDITURE) FOR YEAR {43,4861 143,486) {29,576) TRANSFERS BETWEEN FUNDS TOTAL FUND BALANCE BROUGHT FORWARD 351,274 351,274 380,850 TOTAL FUND BALANCES CARRIED FORWARD 307,788 307,788 351,274 The statement of fancial activth'es irdudes all gains and losses rethJnised in the year. Al income and exp8nditure derives from o)ntinuing actiwbes.
THE CARROLL CENTRE LIMITED (Fornierly Stanmore Youth Centre Limited) Icompany limited by guarantee and Th)t hav4ig share capttall REGISTERED NUMBER: 02679740 BALANCE SHEET AT 31 MARCH 2022 2022 2021 Noles FIXED ASSETS Tangible assets 155,154 171,863 CURRENT ASSETS Stocks Oebtors Cash al bank and in hand 795 1,725 181.948 184,468 795 18,509 168,8 188,212 CREDITORS= amounts fallirYJ due within one peric* 10 131.8341 {8.801) NET CURRENT ASSETS 152.634 179,411 NET ASSETS 307.788 351,274 FUNDS Unreslricted funds Reslrrcled fund5 12- 11 307.788 351,274 TOTAL FUNDS 307.788 351,274 FIX the financ4al year ended 31 March 2022. the ¢(panY was entiued to exemption from audit under sedion 477 Companies Act 2006,. and no notice has been deposrted under section 476. The directors acknowledge their resF(Jnsibililies for ensuring that the company keeps accounting records. which compty se¢bon 386, and prepariThJ accovnts, which give a true and fair view of the state of affairs of the company as at the end of the year and of ils surplus or deficit for the financial year, in accordance vmth the requirements of sectK)n 394 and 395 and which otheNse compty with the requirements of the Companies Act 2006 rekiting to a(£ounts, so far as applicable to the u)mpany. The accounts have been prepared in aC(rdan the speoal piovi%ons of Part 15 of the Companies Aci 2C(6 relaling lo small companies. Approved by the Tnjstees on 21 0V emb 20 22 and signed on their behaff by Barbara Guthrie Truslee
THE CARROLL CENTRE LIMITED (Formerly Stanmore Youth Centre Limited) (Company limited by guarantee and rM)t having share capital} NOTES TO THE ACCOUNTS FOR THEYEAR ENDED 31 MARCH 2022 The company ¢haNJed its name by speaal $01Ull0n on 81h Oclcthr 2020 from Stanmore Youth cent Limited to The Carroll Centre 1 ACCOUNTING POLICIES {a} Accounting convention The financial statements have been prepared in accordance wtlh Ac£ounting and Reporting by Charitses.. Statement of Recommended Practice applicable to chariti'es preparing their accounts in accordance wf(h the Financial Reportsng Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 20151- (Charilies SORP 19 IFRS 1021}, the Finanual Reporting Standard applicable in the UK and Republic of IrelaTrJ IFRS 102) and the Companies Act 2006. The charity meets the definition of the pUb.C benefit entity under FRS 102. Assets and Igbilities a initially iecognised at historical cost or transacts'on vlue unless othepmse slaled in the relevant accounbng policy rM)te. The accounts have been prepared on the going concern basis. The Tfuslees befieve that there a no malerial uncertainties about the charitls ability lo conb'nue. Trustees wll ciMb'nue to explore allemab've revenue streams and consider that the Chanty has SLtffiaent resetves to enable it lo continue. Ibl Fund accounting Unreslncted funds are available for use al the discreb'on of the trustees in fUrther8Tr of the general objectives of the charity. Designated funds are eamiarked for a specthc wrpose by Ihe truslees. Reslricled thjnds are subpcted to restricbons on thwr expendiiure imposed by the donor. (¢1 Income AJI income is included in the Stalemerrt of Financial Activities when the charity is entilled to the income and the amount can be quanlrfied with reaSonae acojracy. The foilowng speafic poli are applied to particular categories of income: Donations and legacies a 4Ved by way of grants, donations, legacies and gifts and is induded in full in the Statement of Financial Actswiies when receivable. Grants, en enb'uemenl is not ujnditional on the delivery of a specik performance by the charty, are recconised when the charity becomes uncondth'onally enliljed to the grant. Investment incAJme is included when receivable. Resources are deferred when. at the end of an accountsng period, they have been received but the charity has yel lo become unconditionally entsded lo them.
THE CARROLL CENTRE LIMrrED (Fornierfy Stanmore Youth Centre Limited) Icompany limited by guarantee and not having share capilall NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 1 ACCOUNTING POLICIES (continued) l¢Jl Expenditure Expenditure is recognised on an accrual basis as a liability is Nurred. It iJUdeS any VAT paMI. Costs are aprJl'oned in line the income receNed frcm that source during the year. Charitable a¢tivities expenditure o)mprises of those o)sls incurred by the Charity in the delivery of its activities and services for its beneficiaries. 11 includes bolh costs that can be allated dI¢ty to such activities and those costs ot an indirect nature necessary to support them. All costs are allctatsd between the expenditure calegleS of the StsteThnt of Finanual Acbvilies on a basis designed lo reflect the use of the resource. Costs relating to a particular activty are allocated directty. lel Fixed assets Fixed assets are capitalised fcK on9)ing use Mthin the ccKnpany, where the iThJMdual cost of the asset exceeds £250. DepreCiatn is provided on fixed assets to spread the st over the estimated useful lives of the revant assets at the following rates.. Motor vehicles Fumiture, fittings arrfj equipment Leasehold improvements 25% Reduung balance 25% Reduang balance SlraKJhline over the lease temi lfj Stock Stock is valued at the lower of cost and net realisable vaue. Ig} Pensions The charity parts'cipates in a defined cMtribu1n pension scheme. Contn'butions in respect of the company's defined contribution pension scheme are charged lo the profit and loss account for Ihe year in whth they are payable to the scheme. Differences beeen contn'butions payable and contributtons actually paid in the y8ar are shown as eilher cdItorS or debtors al the year end. {hl Operating leases Rentals paid under operats'ng leases are charged to Ihe Ststement of Financial Activtties on a straight line basis over the lease lem. 10
THE CARROLL CENTRE LIMITED IFornierly Stanmore Youth Cenlre Limiled) (Company limited by guarantee and nol having share capilal) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 (continued lil Financial IrtrumentS The company has elected lo apply the provisions of Section 11 Bas Financial Instruments, aThJ Section 12 '0ther Financial Instruments Issues, of FRS102 to all of its finanaal instruments. Financbal instruments aT8 recognised when the cornpany t*comes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, wlh the net amounts presented in the finanaal statements, when there is a legalty enforceable right lo set off the reccrfJnised anM)unts and there is an intention to seide on a net basis or lo realise the asset and setue the Itability &multaneously. The company's financial assets and liabilities consist of cAsh and cash equivalents. short le investments, trade debtors, trade creditors and accrued expenses. The fair value of Ihese tstems approximates their carrying value due lo their short term value. Unless olhenvise noted, the company is not exposed to snIficant inleresL fOren exchange or credit risks arisin9 fiorn these inslnjments. Tem deposits of less than one year are classffied as invesbnents wthin ojrrent assets. 2 LEGAL STATUS The charity is a private company limited by guarantee and has no share Catri. The charitable company was incorporated on 22 January 1992 in England and Wales and vrds gIStered on 7 Febnjary 1992 wilh the Charity Commission in England and Wales (Charity number10079731. The charity is a wblic tenefil enb'ty. The registered office and place of business is Somers Close, Winchester, Hampshire S022 4EJ. A descripb'on of the charitls operations and principal activitS is stated in the trustees, report 3 INCOME FROM CHARITABLE ACTIVITIES Unrestrithd funds Restricted funds 2022 2021 Charitable activities Central funding Poppins Nursery Youth engagement team Big Lottery ' Bounce Bac QUBE Soft Play Food panty 17,537 2,324 18,017 81,151 50,315 96,765 5,000 35,023 26,816 78.827 73,883 73,883 3,607 176,658 3.607 82.914 93,744 213,919 In 2021, £136,788 of income was restricted wth the remainiNJ £77,131 king unrestricted.
THE CARROLL CENTRE LIMITED (Fomierly Stanmore Youth Centre Limited) (Company limited by guarantee and not having share capital} NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 (continued) 4 DONATIONS AND LEGACIES 2022 2021 Waitrose Sl Luke's Parish Church Counril Winchester Cathedral 333 300 300 Aresford Gold Club Roger Brooke Rotary Mis(xllaneous and anY05 ¢SJnations 402 2.500 3,941 7.676 5,011 5,611 5 GRANTS RECEIVED (included in NOTE 3) 2022 2021 Winchester City Council - core furKling Winchester City Council - small grants Winchester City Council- COVID fvnding Big Lottery HCC early years funding HCC Food Grant HIWCF HCC HAF HCC Foc4Y Panty HCC counrillors grant Percy Bilton Community Firsl Fd grant IHCC) 4,395 5,520 500 18,057 35,023 94,961 6.773 78,385 2,332 5,000 19,130 24,000 4,364 1,400 160,461 140,359 6 STAFF COSTS 2022 2021 Wages and salaries Employers National Insuran Pension ReduThJancy payThents 136,468 4,288 2,078 160,020 5,602 2,372 12,210 180,204 142.834 12
THE CARROLL CENTRE LIMITED {Fornierty Stanmore Youth Centre Limited) Icompany limited by guarantee and not having share.capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 (continued) The average numbèr of staff employed during the year was1012021: 141. No employee received emoluments of £60,000 or more during this year or the prior year. No trustees received any emolument or were reimbursed for expenditure inujrred on behalf of the charity. Key management personnel were pahl a total of £78,842 during the year (paid to 4 empk)yeesl 12021 £78,920) EXPENDITURE Unrestricted funds Restricted funds 2022 2021 Costs directly allocated to activities Direct staff costs Isee note 61 Staff and volunteer expenses ReSoUS and equipment Training and recruitment 88,263 54,571 142,834 55 25.767 1,192 169,848 180,204 35 15,835 615 16,864 490 105,672 8,903 702 64,176 196,689 Support Costs allouted to activities Rent, rates and water Light and heal Cleaning, refuse and securty IT support Publications and subscriptions Advertising Telephone Postage, printirwj, StsInery and photocopying Insurance Vehicle expenses Depreciation Legal fees and bank charges Accountancy support and consullancy Bad debts Repairs and newa1$ 1,069 3,014 2253 957 2,699 2,351 1,350 240 16 2,500 969 1,820 2,026 5,713 4,604 2,858 1,819 6,208 4,873 4,434 602 60 5,095 1,454 4.927 622 36 5,292 1,999 3,853 194 17.311 853 270 (11) 11,652 57,512 2,792 1.030 2,033 194 17,311 853 270 16,694 738 682 5,278 53,726 6,147 39,105 5,505 18,407 Governance costs Accountancy and examinab'on fees 369 145,146 331 82,914 700 228,060 700 251,115 Included within acunncY and examinations fees above a amoun15 due to the independenl examiners in relation lo independent examination of £660 (2021: £660) In 2021, £138,845 of expenditure was restricted with the remaining £112,270 bein9 expended against general funds. 13
THE CARROLL CENTRE LIMITED IFornierly Stanmore Youth Centre Limited) (Company limited by guarantee and nol having share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022(continued) 8 TANGIBLE ASSETS Leasehold improvements Fixtures, equipment Motor vehicles Total Cost At start of the year Additions Disposals Al end of year 924.851 117.395 602 1,042,246 602 924,851 117,997 1,042,848 Depr•ciation Al beginning of the year Charge Diswsals Al end of period Net book value At end of year At beginning of year 784,425 6,346 85,958 10,965 870.383 17,311 790.771 96.923 887,694 134,080 140,426 21,074 31,437 155,154 171,863 9 DEBTORS 2022 2021 Trade debtors Prepayments and accnjed income Other debtors 120 1.605 6,599 4,414 7,496 18,509 1,725 10 CREDITORS: amounts falling due within one year 2022 2021 Trade creditors PAYE and National Insurance Accwals and deferred income Other ¢ditorS 577 1,816 29.306 135 31,834 2,784 3,550 1.641 826 8,801 11 RESTRICTED FUNDS Funds Income Expenditure Transfers Funds Poppins Nursery Food Panty Percy BlOn 78.827 3.607 480 78,827 3,607 480 82,914 82,914 14
THE CARROLL CENTRE LIMITED (Fornierly Stanmore Youth Centre Limited) (Company limited by guarantee and not having share caffti} NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 (continued) Poppins Nursery The Nursery12-5 years) is funded by Hampshire County Council, 3 year and 2 year old funding. Any surplus arising from funded Nursery Acttvilies is ring fenced to support fvlure activities of the Nursery. Food Pantry A Hampshire Council sponsered stheme lo provide IN cost fotyj to families in need 12 UNRESTRICTED FUNDS The inrjjme of the charity indudes the following desgnated funds which have been set aside out of unrestricted funds by the trustees for speafic purposes.. Funds blfwd Income Expenditure Transfers Funds clfwd Designated funds Maintenance reserve Propety reseNe Chanty Income reserve Support fiJnd Operational reserve Families and young children QUBE activities 28,475 140,426 135.985 7.946 15.335) 16.346) 23,140 134,080 115,951 7,946 (20.034) 12,588) 10.CrfXI 26.271 351,691 1417) 351,274 10,000 16,671 307,788 19,6001 121,2811 {123,86SI 1145.146) 122,6221 22,622 General funds 101,660 101,660 307,788 Maintenance reserve This reserve was created to cover substsnbal maintenance costs that mhjht arise in the fijreseeae futrjre. Property reserve The property reseNe is an amount equal to the nel book value of the centre's leasehold property. Depreciation has been charged equally over the remaining lease lerm amunting to £6,346. A rthv thse is being negokn'ated with Winchester City Council and will njn for 25 years from 1716118. Charity Income reserve The charity income reserve was crealed to mainLiin the equivalent of six ffnth'S salaries and overheads. The trustees have created this reserve lo cover any unforeseen events as well as the posgbility that funding rnht not aayS be ct)tsined. 15
THE CARROLL CENTRE LIMITED (Fomierly Stanmore Youth Centre Limited) {Company limited by guarantee and not having share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 (continued) Support fund The support fijnd is available to Sup[ any unforeseen communty rEeds. Operational fund The operational fund has been Crealed to cover any shcrtllall on currenl and fvture cent activities. The Centre has been affecled by Covid -19 and there was a shortfall in income in 2021 follord closure of the Centre during periods ol lockdown. QUBE SOFT PLAY reserve The Trustees approved the set up of a sockal entellse 'QUBE Softplal and agreed that sufficient reseNes be made available for the purchase of Softplay and Cafe equipment £55,191 which will be depreaaled over 5 years. Depreciation costs of £9600 have been offsel against fund. Familles and young children A donation leived during 19120 has been set aside to SUPFN)rt fLrture famity activittes . 13 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricled Restricted 2022 Tangible fixed assets Stock Debtors Bank and ca Creditors 155,154 795 1,725 181.948 (31,834) 155,154 775 1,725 181,948 131,834) 14 RELATED PARTY TRANSACTIONS TheR were no related paty transactions during the year. 15 PENSION SCHEME The company operates a defined contribution pension scheme on haff ofcertain employees. The assets of the scheme are held in an independently administered fijnd. The scheme came into effect on 1 November 2016. The annual pension commitment undei this scheme is £2,078,12021.. £2,538). The are 4 memters of the scheme. 16 LEASE COMMITMENTS The Company has a 25 year lease vthich exptred in June 2018. The annual rental is £700. A new lease is currently being negotsaled. 16