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2023-10-31-accounts

HAYES END COMMUNITY ASSOCIATION

COMMITTEE'S REPORT AND ACCOUNTS FOR THE YEAR ENDED

31 OCTOBER 2023

HAYES END COMMUNITY ASSOCIATION

CHARITY REGISTRATION 1019347
CHAIR Amanda Bridgman
VICE CHAIR Kevin Dennis (resigned 26.3.2024)
Paul Woolcott (appointed 26.3.2024)
TREASURER Linda Carter
OTHER COMMITTEE MEMBERS Kathy Little
Pat McGarry
Elaine Read
David Bridgman
Bob Minson
Jackie Minson
PRINCIPAL ADDRESS Hayes End Recreational Ground
Kings Way
Middlesex UB3 2TX
ACCOUNTANTS Rockett & Co.
Accountants
16 Rickmansworth Road
Northwood
Middlesex HA6 IHA
INDEX
Page
Report of the Committee 1-3
Report of the Accountants 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Accounts 7-9

HAYES END COMMUNITY ASSOCIATION

COMMITTEE'S REPORT FOR THE YEAR ENDED 31 OCTOBER 2023

The committee present their Report and the charity's Financial Statements for the year ended 31 October 2023.

Name

The name of the charity is Hayes End Community Association.

Statement of Purpose

The Hayes End Community Association provides events and activities for various groups in the local area of Hayes, Middlesex, with particular emphasis on helping housebound and disabled persons.

Committee

The following are committee members who acted during all or part of the year under review, including subsequent appointments and resignations:

Amanda Bridgman chair
Kevin Dennis vice chair - resigned 26.3.2024
Paul Woolcott appointed April 2023 and vice chair on 26.3.2024
Linda Carter treasurer
Kathy Little
Pat McGarry
Elaine Read
Beverley Holt resigned November 2022
David Bridgman
Pam Harries died 22.10.2022
Maria Irish resigned 30.10.2022
Annie Weisberg resigned April 2023
Bob Minson appointed April 2023
Jackie Minson appointed June 2023

Review of the Charity Activities

The charity continued in its objective to provide events and activities for the inhabitants of the Hayes and surrounding areas.

The charity received £235 in grants during the year to cover the cost of outings and events and £1,291 was expended, include amounts that had been received in prior years.

The charity also received a grant of £1,000 towards the cost of new equipment, of which £184 was expended during the year under review.

Income from lettings and hire of the hall totalled £26,877 (2022: £18,423).

Page 1

HAYES END COMMUNITY ASSOCIATION

COMMITTEE'S REPORT FOR THE YEAR ENDED 31 OCTOBER 2023

Financial Statements

Committee members provide their time and organise meetings on a voluntary basis, without charge or cost to the charity.

Risk Management

The committee actively review the major risks which the charity faces on a regular basis and have established systems to identify and mitigate any significant risks. The charity has an established financial reporting procedure, which the management committee regularly review to monitor and control its assets.

In the opinion of the committee the main risk that the charity faces is the cost of the premises from which the charity operates.

Stated Reserves Policy

The committee have reviewed the charity's needs for reserves in line with the guidance issued by the Charity Commission. The committee believe that the current level of reserves is deemed adequate to meet the charity's immediate needs, however, it is considered the level of reserves should not be allowed to fall below an amount that would be sufficient to cover future anticipated expenditure requirements for a period of at least 6 months.

Appointment of Committee Members

Members of the committee are elected each year at the Annual General Meeting by the members of the charity.

Committee's Responsibilities for the Financial Statements

The committee members are responsible for preparing an annual report and financial statements for each financial year in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the committee, who are the charity trustees, to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing financial statements, the committee are required to:

Page 2

that the charity will continue in business.

Page 2

HAYES END COMMUNITY ASSOCIATION

COMMITTEE'S REPORT FOR THE YEAR ENDED 31 OCTOBER 2023

Committee's Responsibilities for the Financial Statements (continued)

The committee are responsible for keeping adequate accounting records which 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 Charities Act 2011 and the applicable Charities (Accounts and Reports) Regulations. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The committee are responsible for the maintenance and integrity of the charity and financial information included on the charity's website.

Approved by the committee on 30th June 2024 and signed on their behalf by:

Linda Carter

Treasurer

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE COMMITTEE ON THE FINANCIAL STATEMENTS OF

HAYES END COMMUNITY ASSOCIATION

We report to the Trustees on our examination of the financial statements of the Charity for the year ended 31 October 2023, which comprise the Statement of Financial Activities, the Balance Sheet, and the related notes. This report is made to the Trustees, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might carry out an Independent Examination of the financial statements in accordance with the General Directions given by the Charity Commissioners. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body for our work or for this report.

Responsibilities and Basis of Report

The Charity's Trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). The Charity's Trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011) and that an Independent Examination is required.

We report in respect of our examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out our Examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe that in any material respect :

We 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.

N A Rockett for and on behalf of ROCKETT & CO Accountants 16 Rickmansworth Road Northwood Middlesex HA6 1HA

30th June 2024

Page 4

HAYES END COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2023

Unrestricted
Note
Funds
£
Incoming Resources
Memberships
100
Hire of hall
26,877
Grants and donations
-
Sundry income
25
Total Incoming Resources
27,002
Resources Expended
Fundraising
2
-
Charitable activities
3
24,819
Governance costs
4
250
Total Resources Expended
25,069
Net Incoming/(Outgoing) Resources for the Year
1,933
Balances at 31 October 2022
26,599
Balances at 31 October 2023
28,532		 Restricted
Funds
£
-
-
1,235
-
1,235
-
1,329
-
1,329
(94)
4,886
4,792		 Total
Funds
£
100
26,877
1,235
25
28,237
-
26,148
250
26,398
1,839
31,485
33,324		 2022
£
73
18,423
7,018
-
25,514
-
14,699
290
14,989
10,525
20,960
31,485

The notes on pages 7 to 9 form part of these financial statements.

Page 5

HAYES END COMMUNITY ASSOCIATION

BALANCE SHEET AT 31 OCTOBER 2023

2023
Note
£
£
Fixed Assets
Tangible fixed assets
6
7,332
Current Assets
Bank and cash balances
25,992
Liabilities: amounts falling due within one year
7
-
Net Current Assets
25,992
Net Assets
33,324
Funds
Unrestricted Funds
28,532
Restricted Funds
8
4,792
33,324
Approved by the Committee on 30th June 2024 and signed on their behalf by
Linda Carter
Treasurer		 2022
£
8,747
22,863
125
22,738
31,485
26,599
4,886
31,485

The notes on pages 7 to 9 form part of these financial statements.

Page 6

HAYES END COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

1 Accounting Policies

Basis of accounting

The financial statements 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 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The financial statements have been prepared under the historical cost convention.

Expenditure

All expenditure is included on an accruals basis and all costs have been directly attributed to one of the functional categories of resources expended in the statement of financial activities.

Tangible fixed assets

Depreciation is provided at the following rates in order to write off each asset over its estimated useful life as follows:

Furniture and equipment

25 ~~% on cost~~

Fund Accounting

The nature of each fund is set out in note 8 to the financial statements.

Donations and grants for capital expenditure

Donations and grants received for capital expenditure are credited to income when received. The difference between the total donated and the cumulative depreciation charge relating to the relevan assets is carried forward under restricted funds.

Financial Instruments

The charity only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. They are initially recognised at transaction value and subsequently measured at their settlement value.

Entity of the Charity

The charity is a public benefit entity.

Page 7

Page 7

HAYES END COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

2
Fundraising
Fundraising event
3
Charitable activities
Rent
Utilities
Repairs, maintenance and equipment replacement
Ground maintenance
Cleaning and refuse
Insurance
Assistance
Events and outings
Telephone
Postage and stationery
Travel costs
Sundry expenses
Subscriptions
Donations and gifts
Depreciation
4
Governance costs
Licence
Bookkeeping
5
Total Resources Expended
Fundraising
Charitable activities
Governance costs		 Unrestricted
Funds
£
-
1,920
9,623
2,195
510
2,247
1,949
-
1,190
939
420
1,002
300
177
-
2,347
24,819
-
250
250
Staff
Costs
£
-
-
-
-		 Restricted
Funds
£
-
-
-
-
-
-
-
-
1,291
-
-
-
-
-
-
38
1,329
-
-
-
Other
Costs
£
-
26,148
250
26,398		 Total
Funds
£
-
1,920
9,623
2,195
510
2,247
1,949
-
2,481
939
420
1,002
300
177
-
2,385
26,148
-
250
250
Total
£
-
26,148
250
26,398		 2022
£
-
1,920
228
2,612
442
1,370
1,861
175
1,721
784
266
670
84
157
220
2,189
14,699
40
250
290
2021
£
-
14,699
290
14,989

There were no employees of the charity during the year.

Page 8

HAYES END COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
6
Tangible Fixed Assets
Equipment
Cost
£
At 1 November 2022
11,465
Additions
970
Disposals
(529)
At 31 October 2023
11,906
Accumulated depreciation
At 1 November 2022
2,718
Charge for year
2,385
Eliminated on disposals
(529)
At 31 October 2023
4,574
Net book values
At 31 October 2023
7,332
At 31 October 2022
8,747
7
Liabilities: Amounts falling due within one year
2023
2022
£
£
Creditors and accruals
-
125
8
Restricted Funds
Balances
Movement in Resources
Balances
At 1.11.2022
Incoming
Outgoing
At 31.10.2023
£
£
£
£
Funding for events
4,386
235
1,291
3,330
Funding for equipment
500
1,000
38
1,462
4,886
1,235
1,329
4,792
9
Analysis of Net Assets Between Funds
Tangible
Fixed
Net Current
Assets
Assets
Total
2022
£
£
£
£
Restricted Funds
146
4,646
4,792
4,886
Unrestricted Funds
7,186
21,346
28,532
26,599
7,332
25,992
33,324
31,485		 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
6
Tangible Fixed Assets
Equipment
Cost
£
At 1 November 2022
11,465
Additions
970
Disposals
(529)
At 31 October 2023
11,906
Accumulated depreciation
At 1 November 2022
2,718
Charge for year
2,385
Eliminated on disposals
(529)
At 31 October 2023
4,574
Net book values
At 31 October 2023
7,332
At 31 October 2022
8,747
7
Liabilities: Amounts falling due within one year
2023
2022
£
£
Creditors and accruals
-
125
8
Restricted Funds
Balances
Movement in Resources
Balances
At 1.11.2022
Incoming
Outgoing
At 31.10.2023
£
£
£
£
Funding for events
4,386
235
1,291
3,330
Funding for equipment
500
1,000
38
1,462
4,886
1,235
1,329
4,792
9
Analysis of Net Assets Between Funds
Tangible
Fixed
Net Current
Assets
Assets
Total
2022
£
£
£
£
Restricted Funds
146
4,646
4,792
4,886
Unrestricted Funds
7,186
21,346
28,532
26,599
7,332
25,992
33,324
31,485		 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
6
Tangible Fixed Assets
Equipment
Cost
£
At 1 November 2022
11,465
Additions
970
Disposals
(529)
At 31 October 2023
11,906
Accumulated depreciation
At 1 November 2022
2,718
Charge for year
2,385
Eliminated on disposals
(529)
At 31 October 2023
4,574
Net book values
At 31 October 2023
7,332
At 31 October 2022
8,747
7
Liabilities: Amounts falling due within one year
2023
2022
£
£
Creditors and accruals
-
125
8
Restricted Funds
Balances
Movement in Resources
Balances
At 1.11.2022
Incoming
Outgoing
At 31.10.2023
£
£
£
£
Funding for events
4,386
235
1,291
3,330
Funding for equipment
500
1,000
38
1,462
4,886
1,235
1,329
4,792
9
Analysis of Net Assets Between Funds
Tangible
Fixed
Net Current
Assets
Assets
Total
2022
£
£
£
£
Restricted Funds
146
4,646
4,792
4,886
Unrestricted Funds
7,186
21,346
28,532
26,599
7,332
25,992
33,324
31,485		 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
6
Tangible Fixed Assets
Equipment
Cost
£
At 1 November 2022
11,465
Additions
970
Disposals
(529)
At 31 October 2023
11,906
Accumulated depreciation
At 1 November 2022
2,718
Charge for year
2,385
Eliminated on disposals
(529)
At 31 October 2023
4,574
Net book values
At 31 October 2023
7,332
At 31 October 2022
8,747
7
Liabilities: Amounts falling due within one year
2023
2022
£
£
Creditors and accruals
-
125
8
Restricted Funds
Balances
Movement in Resources
Balances
At 1.11.2022
Incoming
Outgoing
At 31.10.2023
£
£
£
£
Funding for events
4,386
235
1,291
3,330
Funding for equipment
500
1,000
38
1,462
4,886
1,235
1,329
4,792
9
Analysis of Net Assets Between Funds
Tangible
Fixed
Net Current
Assets
Assets
Total
2022
£
£
£
£
Restricted Funds
146
4,646
4,792
4,886
Unrestricted Funds
7,186
21,346
28,532
26,599
7,332
25,992
33,324
31,485
Movement in
Incoming
£
235
1,000
1,235
Net Current
Assets
£
4,646
21,346
25,992		 2023
£
-
Resources
Outgoing
£
1,291
38
1,329
Total
£
4,792
28,532
33,324
11,906
2,718
2,385
(529)
4,574
7,332
8,747
2022
£
125
Balances
At 31.10.2023
£
3,330
1,462
4,792
2022
£
4,886
26,599
31,485

Page 9

GENERAL & MAINTENANCE CHEQUES & MAINTENANCE CHEQUES FOR HECC Y/e 31 OCTOBER 2018 FOR HECC Y/e 31 OCTOBER 2018
DATE: CHEQUE No. AMOUNT: ANALYSIS Cleaning Repairs/ PPS Travel Equip Subs Sundry Events Refunds Bookkeeping Diff
Maint
22.12.17. 101025 £48.04 CLEANING MATERIALS 48.04 48.04
15.1.18. 101027 £403.00 November Cleaning 60.00 60.00
December Cleaning 60.00 60.00
Cleaning Materials 21.36 21.36
Stationery 21.36 21.36
Mileage 74.40 74.40
General 69.50 69.50
Maintenance 80.00 80.00
16.38
20.2.18. 101032 £358.50 January Cleaning 60.00 60.00
Stationery 18.59 18.59
HFCA Subscription 30.00 30.00
Cleaning Materials 54.43 54.43
February Cleaning 60.00 60.00
General 28.54 28.54
Maintenance 80.00 80.00
26.94
28.3.18. 101035 £394.00 March Cleaning 60.00 60.00
Stationery 8.40 8.40
February Mileage 34.70 34.70
Cleaning Materials 89.66 89.66
General 63.99 63.99
Maintenance 137.46 137.46
18.4.18. 101037 £500.00 General (?) for Lap Top 500.00 500.00
25.5.18. 101039 £462.00 April Cleaning 60.00 60.00
May Cleaning 60.00 60.00
Balance Computer 28.99 28.99
Cleaning Materials 65.39 65.39
Stationery 122.81 122.81
50% Book-keeping Fee 125.00 125.00
7.7.18. 101043 £397.00 June Cleaning 60.00 60.00
Stationery 25.00 25.00
Cleaning Materials 75.75 75.75
May Mileage 67.85 67.85
June Mileage 38.00 38.00
General (Key) 3.25 3.25
Events (for Fun Day) 27.59 27.59
Deposit Refund of 2.6.18. 50.00 50.00
Deposit Refund for 4.8.18. 50.00 50.00
23.7.18. 101045 £227.00 July Cleaning 60.00 60.00
General (Key and Cabinets) 54.00 54.00
Stationery (Printer & Cartridges for office 113.00 113.00
4.8.18. 101048 £360.00 July Mileage 43.40 43.40
Costco Membership 127.50 127.50
General 78.64 78.64
Events (Fun Day - cold cans) 110.42 110.42
4.9.18. 101053 £545.00 August Cleaning 60.00 60.00
Stationery 32.85 32.85
August Mileage 69.60 69.60
Maintenance 160.00 160.00
Fun Day 222.47 222.47
10.10.18. 101056 £396.00 September Cleaning 60.00 60.00
October Cleaning 60.00 60.00
Cleaning Materials 91.01 91.01
September Mileage 43.80 43.80
Stationery 27.00 27.00
Maintenance 14.50 14.50
General 99.40 99.40
31.10.18. 101057 £272.34 Stationery 11.99 11.99
October Mileage 72.20 72.20
Balance Book-keeping Fee 125.00 125.00
General 11.16 11.16
Maintenance 51.99 51.99
£4,362.88 4,319.99 1,165.64 523.95 381.00 443.95 528.99 157.50 166.45 602.51 100.00 250.00 43.32
4,363.31
Less
£3,184.00
15.1.18. 101027 £403.00 November Cleaning 60.00 60.00
December Cleaning 60.00 60.00
Cleaning Materials 21.36 21.36
Stationery 21.36 21.36
Mileage 74.40 74.40
General 69.50 69.50
Maintenance 80.00 80.00
16.38
28.3.18. 101035 £394.00 March Cleaning 60.00 60.00
Stationery 8.40 8.40
February Mileage 34.70 34.70
Cleaning Materials 89.66 89.66
General 63.99 63.99
Maintenance 137.46 137.46
25.5.18. 101039 £462.00 April Cleaning 60.00 60.00
May Cleaning 60.00 60.00
Balance Computer 28.99 28.99
Cleaning Materials 65.39 65.39
Stationery 122.81 122.81
50% Book-keeping Fee 125.00 125.00
7.7.18. 101043 £397.00 June Cleaning 60.00 60.00
Stationery 25.00 25.00
Cleaning Materials 75.75 75.75
May Mileage 67.85 67.85
June Mileage 38.00 38.00
General (Key) 3.25 3.25
Events (for Fun Day) 27.59 27.59
Deposit Refund of 2.6.18. 50.00 50.00
Deposit Refund for 4.8.18. 50.00 50.00
23.7.18. 101045 £227.00 July Cleaning 60.00 60.00
General (Key and Cabinets) 54.00 54.00
Stationery (Printer & Cartridges for office 113.00 113.00
4.8.18. 101048 £360.00 July Mileage 43.40 43.40
Costco Membership 127.50 127.50
General 78.64 78.64
Events (Fun Day - cold cans) 110.42 110.42
4.9.18. 101053 £545.00 August Cleaning 60.00 60.00
Stationery 32.85 32.85
August Mileage 69.60 69.60
Maintenance 160.00 160.00
Fun Day 222.47 222.47
10.10.18. 101056 £396.00 September Cleaning 60.00 60.00
October Cleaning 60.00 60.00
Cleaning Materials 91.01 91.01
September Mileage 43.80 43.80
Stationery 27.00 27.00
Maintenance 14.50 14.50
General 99.40 99.40
£3,184.00 3,168.05 943.17 391.96 350.42 371.75 28.99 127.50 126.75 100.00 125.00 16.38
2,581.92