2023-09-30-accounts - Okehampton Community And Recreation Association

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Reference and Administrative Details	Reference and Administrative Details	Reference and Administrative Details
Trustees' Report			2to 6
Independent Examiner's		Report
Statement of Financial		Activities
Balance Sheet
Notes to the Flnandal	Statements		10to 22

Trustees				A Ewen
				S D G Valiance
				P T Davles (appointed			1 February 2023)
				J F BJarvis
				D I G Brett
				C Marsh (resigned		1 February 2023)
				RJTolley
				J Malcolm
				R Metherell
Charity	Registration		Number	1011839
Principal	Office			Pavilion in the Park
				Okehampton
				EX20 1GE
independent		Examiner		Robyn Gltrord-England			ACA
				Independent	Examiner
				Westcotts (SW) LLP
				Timberly
				South Street
				Axminster
				Devon
				EX135AD

Statement ofF	inancia	l Acti	vities for the		Year Ended 3	0September	2023
			Unrestricted		Restricted	Total	Total
		Note	funds f.		fundsf	2023	2022f
Income and Endowments		from:
Donations and legacies		2	17,564		30,204	47,768	82,355
Charitable activities		3	304,751			304,751	296,989
Investment Income		4	284			284	15
Total Income			322,599		30,204	352,803	379,359
Expenditure on: Charitable activities Total expenditure Net expenditure		5	~331,056 ~331,056 ~6457	,	~39,461 ~39,461 ~9.257	~370,517 ~370517 ~17,774	~398,564 ,~398,564 ~19,205
Net movement In funds			(8,457)		(9,257)	(17,714)	(19,205)
Reconciliation offunds
Total funds brought	forward		33,867		473,504	507,371	526,576
Total funds carried	forward	17	25,410		464,247	489,657	507,371

Balance S	heet	as	at 30September 2023
					2023	2022
				Note
Fixed assets
Tangible assets				11	451,985	474,645
Current assets
Stocks				12	2,011	2,982
Debtors				13	27,944	32,978
Cash at bank	end	in hand		14	44,758	22,483
Creditors: Amounts			falling due within one year	15	74,713 ~37531	58,443 ,~25717,
Net current	assets				37,672	32,726
Net assets					489,657	507,371
Funds ofthe charity:
Restricted Income funds
Restricted funds					464,247	473,504
Unrestricted	income		funds
Unrestricted	funds				25,410	33,867
Total funds					489,657	507,371

		Unrestricted
		funds	Restricted	Total
		General	funds	2023
			Z	8
Donations		2,609		2,609
Grants
Government	grants	9,289		9,289
Grants from	other	5,666	30,204	35,870
		17,564	30,204	47,768
		Unrestricted
		funds	Restricted	Total
		General 8	fundsf	2022f
Donations		5,962		5,962
Grants
Government	grants	20,395		20,395
Grants from	other	16,137	39,861	55,998
		42,494	39,861	82,355

Incom	e from charitable activities
		Unrestricted
		funds	Total
		General	2023f
OCRA	Activities	103,710	103,710
Facility	bookings	53,849	53,849
Other Income		1,354	1,354
Pavilion	Income	145,838	145,838
		304,751	304,751
		Unrestricted
		funds	Total
		General	2022f
OCRA	Activities	109,891	109,891
Facility	bookings	56,524	56,524
Other income		1,398	1,398
Pavilion	Income	129,176	129,176
		296,989	296,989

		Unrestricted
		funds	Total
		Generalf	2023f
Bank	interest		284
			284
		Unrestricted
		funds	Total
		Generalf	2022
Bank	interest	15	15
		15	15

				Unrestricted
				funds	Restricted	Total
				Generalf	fundsf	2023f
Community		Recreational	Activities	80,473	1,105	81,578
Pavilion	in	the Park		84,109	22,756	106,865
Support	costs			18,384		18,384
Staff costs				148,090	15,600	163,690
				331,056	39,461	370,517
				Unrestricted
				funds	Restricted	Total
				Generalf	fundsf	2022f
Community		Recreational	Activities	95,002	14,529	109,531
Pavilion	in	the Park		109,344	7,998	117,342
Support	costs			17,904		17,904
Staff costs				136,453	17,334	153,787
				358,703	39,861	398,564

					Other
			Governance	Finance	support	Total
			costsf	costs	costs	fundsf
Total	for	2023	3,362	537	14,485	18,384
Total	for	2022	4,185	90	13,629	17,904

2023f	2022f
27,629	24,137

		2023	2022
Staff costs during	the year were:
Wages and salaries		163,690	153,787

The monthly	average number of persons	(including	(including	senior management	senior management	I leadership	team) employed
by the charity	during the year expressed as full time			equivalents	was as follows:
						2023	2022
						No	No
The average	head count of employees during		the year			17	18
No employee	received emoluments of more		than f60,000 during		the year (2022: Nil)
10Independent examiner's remuneration
						2023	2022
Fees payable	to the independent examiner	for: Independent
examination	ofthe financial statements					1,328	1,235

11Tangible fixed assets
	Land and
	buildings	Equipment 6	Totalf
Cost
At 1 October 2022	681,090	47,295	728,385
Additions		4,969	4,969
At 30 September 2023	681,090	52,264	733,354
Depreciation
At 1 October 2022	214,692	39,048	253,740
Charge for the year	22,756	4,873	27,629
At 30 September 2023	237,448	43,921	281,369

Notes to the Financial Statement (continued)	s for the Year Ended 30	September 2	023
	Land and
	buildings	Equipment	Total
			6
Net book value
At 30 September 2023	443,642	8,343	451,985
At 30 September 2022	466,398	8,247	474,645

12Stock
	2023	2022
	E
Stocks	2,011	2,982
13Debtors
	2023	2022
	E
Prepayments	7,676	7,610
Other debtors	20,268	25,368
	27,944	32,978
14Cash and cash equivalents
	2023	2022
Cash on hand	4,977	2,886
Cash at bank	39,781	19,597
	44,758	22,483

15Creditors:	amounts falling due within one year
		2023f	2022f
Trade creditors		27,093	22,418
Other taxatlon	and social security	1,515	884
VAT repayable		5,170
Other creditors		683	535
Accruals		2,580	1,880
		37,041	25,717

17Funds
							Balance at
				Balance at 1			30
				October	Incoming	Resources	September
				2022f	resources E	expendedf	2023f
Unrestricted	funds
General
General Funds				29,367	322,599	(331,056)	20,910
Designated
All weather	pitch	replacement		4,500			4,500
Total unrestricted		funds		33867	322599	~331,056	25,410
Restricted funds
Pavillon building				466,399		(22,756)	443,643
SNAP grants				1,105		(1,105)
All Weather	Pitch	replacement		6,000			6,000
Okehampton	United		Charities		15,600	(15,600)
Veterans' Foundation					14,604		14,604
				473504	30204	~39461	464247
Total funds				507371	352803	~370 ~17	489057

Notes to th (continued)		e Finan	cial	Statements	for the Year	Ended 30S	eptember 2	023
								Balance at
				Balance at				30
				1 October	Incoming	Resources		September
				2021	resources	expended	Transfers	2022
				k	6		a
Unrestricted	funds
General
General Funds				25,817	339,498	(358,703)	22,755	29,367
Designated
All weather	pitch
replacement				4,500				4,500
7 t I I	I	t d I	d	30317	339,498	~358,703	22755,	33,867
Restricted funds
Pavillon building				489,154			(22,755)	466,399
SNAP grants				1,105				1,105
All Weather		Pitch
replacement				6,000	7,998	(7,998)		6,000
Okehsmpton		United
Charities Veterans' Foundation					17,334 14,529	(17,334) ~14,529
				496,259	36,861	~39,861	~22, 755	473,504
Total funds				526576	,379,359	~398,564		507,371

				Total funds
		Unrestricted		at 30
		funds	Restricted	September
		Generalf	funds f	2023 f
Tangible	fixed assets	8,343	443,642	451,985
Current Current	assets liabilities	54,108 ~37,041	20,605	74,713 ~37,047
Total net assets		25,410	464,247	489,657
				Total funds
		Unrestricted		at 30
		funds	Restricted	September
		Generalf	funds	2022f
Tangible	lixed assets	8,247	466,398	474,645
Current Current	assets liabilities	51,338 ~25,717	7,105	58,443 ~25,717
Total net assets		33,868	473,503	507,371

Detailed Statem 2023	ent o	f	Fina	ncial Activities fo	r the Year Ended 30Sep	tember
					Total	Total
					2023f	2022f
Income and Endowments		from:
Donations and legacies (analysed				below)	47,768	82,355
Charitable activities	(analysed		below)		304,751	296,989
Investment income	(analysed		below)		284	15
Total income					352,803	379,359
Expenditure on: Charitable activities	(analysed		below)		~370517	,~398,564
Total expenditure					~370517	,~398,554
Net expenditure					, 7477~79,205
Net movement in funds					(17,714)	(19,205)
Reconciliation of	funds
Total funds brought	forward				507,371	526,576
Total funds carried	forward				489,657	507,371

Detailed Statement of Financial Activiti 2023 (continued)	es for the Year Ended 30Sept	ember
	Total	Total
	2023	2022
	8	6
Donations and legacies
Donations and legacies	2,609	5,962
Government grants	9,289	20,395
Grants from other	35,870	55,998
	47,768	82,355
Charitable activities
OCRA Activities	103,710	109,891
Facility bookings	53,849	56,524
Pavilion income	145,838	129,176
Other income	1,354	1,398
	304,751	296,989
Investmenf Income
Bank interest	284	15
		15
Total Income	352,803	379,359

Detailed Statem 2023 (continued)	e	nt	o	f Fi	nancia	l Activities for	the Year Ended 30Sept	ember
							Total	Total
							2023	2022
							E	6
Expenditure on charitable				activities
Community Recreationai				AcVvities
Staff welfare and training							2,696	5,011
Coaches, referees etc							35,217	37,362
Travelling reimbursed							663	1,409
Other facility hire							1,105
Other facility hire							30,276	25,131
Equipment purchase		and maintenance					7,058	8,626
Other direct activity	expenses							14,529
Other direct activity	expenses						4,563	17,463
Staff costs							163,690	153,787
							245,268	263,318
Paviiion in the Park
Staffing costs							2,039	3,483
Rates							248	572
Water rates							463	529
Light, heat and power							5,950	5,932
Pest control							357	174
Pavilion repairs and	renewals							7,998
Pavilion repairs and	renewals						3,712	3,523
Bar &catering costs							62,072	64,217
Licences							264	1,642
Cleaning and waste							4,131	5,135
Depreciation of long	leasehold				property		22,756
Depreciation of long	leasehold				property			22,756
Depreciation							4,873	1,381
							106,865	117,342
Governance costs
Card Merchant charges							2,398	2,196
Insurance							7,292	6,912
Telephone and fax							844	1,235
Computer software	and		maintenance			costs	1,766	1,551
Printing, postage and		stationery					1,344	1,325
Subscriptions							512
Sundry expenses							153	218
Advertising							176	192
Accountancy fees							3,362	4,172
Legal and professional			fees					13

			Total	Total
			2023	2022
			8	6
Expenditure	on charitable	activities
Bank charges			537	90
			18,384	17,904
Expenditure	on charitable	activities	370,517	398,564