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2022-03-31-accounts

WALTON COMMUNITY FACILITIES

(A company limited by guarantee)

Registered Charity Nº 1051983

Company Nº 3140513

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

The notes on pages 12 to 16 form an integral part of these accounts.

Page 1

WALTON COMMUNITY FACILITIES

TRUSTEE DIRECTORS’ ANNUAL REPORT and FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

Contents Page
Trustee Directors’ Annual Report 3 – 6
Independent Examiner’s Report 7
Statement of Comprehensive Income 8
Statement of Financial Activities 9
Statement of Cash Flows 10
Statement of Financial Position 11
Notes to the Financial Statements 12 - 16

The notes on pages 12 to 16 form an integral part of these accounts.

Page 2

WALTON COMMUNITY FACILITIES

DIRECTORS’ REPORT

This report contains the information required by Part 4 of the Charities Act 2011.

Objectives and Activities

The objects of Walton Community Facilities, as set out in the Articles of Association, are to:

To further or benefit the residents of the civil parish of Walton, Milton Keynes and its environs, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents.

In furtherance of these objects but not otherwise, the trustees shall have power:

To establish or secure the establishment of community centres, meeting places and/or sports and recreation grounds, and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such facilities for activities promoted by the charity in furtherance of the above objects.

Walton Community Facilities leases Wavendon Gate Pavilion, a community building and sports field, from Milton Keynes Council and manages these facilities to achieve the above objects. These activities include hiring the facilities to local User Groups, many of whom are charities themselves, who provide a range of educational, social, sporting and health services in order to improve the conditions of life and social welfare and advance education for the benefit of those living in the area.

Walton Community Facilities employs a full-time Booking Clerk/Caretaker and a part-time Cleaner. Much of the day to day maintenance and redecoration is undertaken by volunteers.

The Trustees of Walton Community Facilities confirm that they have had regard to the Charity Commission’s guidance on public benefit, in that they:

Achievements and Performance

The charity has taken advantage of Microsoft 265 for Nonprofits program to gain access to all Office 365 software free of charge, enabling to conduct business more effectively using the cloud. With the demise of BT’s charity hosting service, Walton Community Facilities have now entered a contract with Kualo for free web hosting and migrated our website.

Walton Community Facilities is now actively providing a chargeable WiFi service to its users, based on voucher codes that enable internet access for a specified periods of time.

The continuing Covid-19 pandemic affected the usage of Wavendon Gate Pavilion during the year, although its impact was less severe than the previous year. During the current reporting period, we obtained MKC Start Back grant of £8,000, and £442 in furlough grants.

It was resolved last year to seek alternative banking services; however, due to the Covid-19 pandemic, none of the mainstream banks were offering charity banking services to new clients. When this situation changes, Walton Community Facilities will seek alternative banking services, and hopefully full integration with the new Xero accounting software.

Despite the challenges facing Walton Community Facilities, the charity continues to ensure Wavendon Gate Pavilion is being enhanced and improved wherever possible.

Walton Community Facilities continues to provide facilities and services (through its regular user groups) to the local community and environs to promote education, sport, health and social wellbeing, to a wide variety of users both young and old.

Financial Review

The income obtained from the main charitable activities (the hire of the Hall, Cricket Facilities and Meeting Room) for the financial year 2021-22 was £26,044, up 68% compared to the previous year. Overall expenditure increased during the year, resulting in total expenses for FY21-22 of £36,120, up 31% compared to the previous year. The charity reported a loss on its charitable activities of £10,076 for FY21-22, compared to a loss of £12,039 in the prior year.

However, Walton Community Facilities received grants in respect of:

The notes on pages 12 to 16 form an integral part of these accounts.

Page 3

During the year, it was resolved to restructure our pricing to simplify its implementation and increase the rates charged in order to increase the charity’s surplus and ensure our continued success.

At the 31[st] March 2022, Walton Community Facilities held total funds of £54,400, of which £410 were Restricted Funds to be used on Health & Safety matters. Of the General Funds, the following have been designated or otherwise committed:

Walton Community Facilities policy on holding reserves is to maintain an unrestricted General Fund at a level of between 20% and 30% of the annual basic operating expenditure to ensure adequate working capital. The undesignated General Funds as of 31[st] March 2022 were £6,240, which represents 17% of the £36,120 expenditure for the financial year. As a significant amount of expenditure relates to a one-off expense of returfing the garden that cannot be capitalised, it was deemed that allowing the General Reserves to fall to 17% of expenditure was acceptable in this instance.

The undesignated General Funds are monitored monthly and compared to the last 12 months expenditures to maintain the reserves within acceptable bounds. If reserves significantly exceed the policy’s amount, additional projects are introduced to enhance the facilities for the benefit of its users, or hire charges are reduced; if reserves significantly fall below the policy’s amounts, discretionary costs are reduced, or in certain instances, hire charges may be increased.

Structure, Governance and Management

Walton Community Facilities is a charitable company, limited by guarantee, incorporated on 21 December 1995 as Wavendon Gate Pavilion, and registered as a charity on 31[st] January 1996. The company’s objects and powers are detailed within its Articles of Association (revised 4[th] June 2013). In the event of the company being wound up with net liabilities, the Members of the company are required to contribute an amount not exceeding £1.

The constitution requires a minimum of three, and a maximum of 15, Trustee Directors (the ‘Management Committee’), which is made up of Member Organisations and a minimum of two Independent Individual Members.

The Trustee Directors meet regularly to review planned progress, discuss achievements and objectives for the future, and resolve issues. The Trustee Directors also review the risks facing the charitable company, particularly health and safety considerations and insurance cover.

An Annual General Meeting is held for the company’s members to elect the Trustee Directors; additional Trustee Directors may be co-opted during the year if a vacancy exists.

The notes on pages 12 to 16 form an integral part of these accounts.

Page 4

Reference and Administrative Details

Charity Name and Number:

Walton Community Facilities (formerly: Wavendon Gate Pavilion) Registered Charity Nº: 1051983 Date of registration: 31 January 1996

Company Registration

Company Nº: 3140513

The company is registered in England & Wales, and is limited by guarantee with no share capital

Registered Office and Operational Address:

Walton Community Facilities Wavendon Gate Pavilion Isaacson Drive Wavendon Gate Milton Keynes Buckinghamshire MK7 7RZ

Tel Nº: 01908 584860 Mobile Nº: 07525 839818

Trustees:

As of 31[st] March 2022, the Trustee Directors were

Mr Colin Bowker [Chair] (Individual Member) Mr David Vant [Hon. Treasurer] (Individual Member) Mrs Lynda Allen (User Group Representative) Mr Mike Ames (User Group Representative)

Secretary:

Mrs Caroline Vant

Bankers:

CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Exemptions from Disclosure

There are no exemptions from disclosure of Reference or Administrative details.

Funds Held as Custodian Trustee on Behalf of Others

Walton Community Facilities does not act as a custodian trustee.

Plans for Future Periods

Walton Community Facilities’ prime focus during FY22-23 will be to improve its finances to ensure its continued, long-term viability.

We will be seeking to cut out costs wherever possible, either by renegotiating contracts, putting in place measure to reduce wastage, or by disposing of services that do not represent value for money.

Due to the Covid-19 pandemic, none of the mainstream banks were offering charity banking services to new clients. When this situation changes, Walton Community Facilities will seek alternative banking services, and hopefully full integration with the new Xero accounting software.

The notes on pages 12 to 16 form an integral part of these accounts.

Page 5

Trustee Directors’ Responsibilities

The law applicable to charities and companies requires the Trustee Directors to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company for that period. In preparing these financial statements, the Trustee Directors are required to:

The Trustee Directors are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006 and the Charities Act 2011. The Trustee Directors are also responsible for safeguarding the assets of the charitable 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 Statement of Recommended Practice: SORP (FRS 102) effective 1 Jan 2019 and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by the Trustee Directors on the 13[th] September 2022 and signed on its behalf by

Colin Bowker Trustee Director

Walton Community Facilities Wavendon Gate Pavilion Isaacson Drive Wavendon Gate Milton Keynes MK7 7RZ

The notes on pages 12 to 16 form an integral part of these accounts.

Page 6

WALTON COMMUNITY FACILITIES INDEPENDENT EXAMINER’S REPORT

The notes on pages 12 to 16 form an integral part of these accounts.

Page 7

WALTON COMMUNITY FACILITIES

STATEMENT OF COMPREHENSIVE INCOME

For the year ended 31 March 2022

Notes
Turnover
Income from activities
(2)
Donations
(3)
Cost of Sales
Gross Surplus
Expenses
Administrative Expenses
(4)
Operating Surplus
Other Interest receivable and similar income
(5)
Surplus or Loss on ordinary activities before Taxation
Tax on Surplus or Loss on Ordinary Activities
(6)
Surplus or Loss on Ordinary Activities after Taxation
and Profit or Loss for the Financial Year
£
36,120
Total
2022
£
26,044
8,442
34,486
(0)
34,486
(36,120)
(1,634)
3
(1,631)
0
(1,631)
£
27,574
Total
2021
£
15,535
23,183
38,718
(0)
38,718
(27,574)
11,144
13
11,157
0
11,157

Total Recognised Gains and Losses

The company has no recognised gains or losses other than the profit and loss for the above two financial years.

The notes on pages 12 to 16 form an integral part of these accounts.

Page 8

WALTON COMMUNITY FACILITIES

STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 March 2022

Notes
Income and Endowments from:
Donations and legacies
(3)
Charitable activities
(2)
Investments
(5)
Total Income and Endowments
Expenditure on:
Charitable activities
(4)
Total Expenditure
Net Income/(Expenditure)
Transfers between funds
(7)
Other Recognised Gains/Losses
Gains/(Losses) on revaluation of Fixed Assets
Net movement in funds
Reconciliation of Funds:
Total funds brought forward
(7)
Total funds carried forward
Restricted
Funds
2022
£
Unrestricted
Funds
2022
£
Total
Funds
2022
£
442
8,000
8,442
0
26,044
26,044
0
3
3
442
34,047
34,489
442
35,678
36,120
442
35,678
36,120
0
(1,631)
(1,631)
-
-
-
-
-
-
0
0
0
410
55,621
56,031
410
53,990
54,400
Total
Funds
2021
£
23,183
15,535
13
38,731
27,574
27,574
11,157
-
-
0
44,874
56,031

The notes on pages 12 to 16 form an integral part of these accounts.

Page 9

WALTON COMMUNITY FACILITIES

STATEMENT OF CASH FLOWS

For the year ended 31 March 2022

Notes
Cash flows from operating activities:
Net cash provided by (used in) operating activities
(8)
Cash flows from investing activities:
Dividends, interest and rents from investments
Proceeds from the sale of property, plant and equipment
Purchase of property, plant and equipment
Net cash provided by (used in) investing activities
Cash flows from financing activities:
Net cash provided by (used in) financing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting
period
(9)
Change in cash and cash equivalents due to exchange rate
movements
Cash and cash equivalents at the end of the reporting period
(9)
Restricted
Funds
2022
£
Unrestricted
Funds
2022
£
Total
Funds
2022
£
0
443
443
-
3
3
-
-
-
-
-
-
0
3
3
-
-
-
0
0
0
0
446
446
410
48,019
48,429
-
-
-
410
48,465
48,875
Total
Funds
2021
£
13,268
13
-
-
13
-
0
13,281
35,148
-
48,429

The notes on pages 12 to 16 form an integral part of these accounts.

Page 10

WALTON COMMUNITY FACILITIES

STATEMENT OF FINANCIAL POSITION

As at 31 March 2022

Notes
Fixed Assets:
Tangible Assets
Plant and Machinery etc.
(10)
IT & Computer Equipment
Total fixed Assets
Current Assets:
Debtors
Trade debtors
Other debtors
(11)
Cash at bank and in hand
Total Current Assets
Liabilities:
Trade creditors
Other creditors
(12)
Net Current Assets or Liabilities
Total Assets less Current Liabilities
Funds of the charity:
Restricted income funds
(13)
Unrestricted income funds
(13)
Total charity funds
Unrestricted
Funds
31 Mar 2022
£
Restricted
Funds
31 Mar 2022
£
Total
31 Mar 2022
£
6,116
0
6,116
0
0
0
6,116
0
6,116
597
0
597
365
0
365
48,465
410
48,875
49,427
410
49,837
386
0
386
1,167
0
1,167
47,874
410
48,284
53,990
410
54,400
0
410
410
53,990
0
53,990
53,990
410
54,400
Total
31 Mar 2021
£
8,529
0
8,529
116
353
48,429
48,898
589
807
47,502
56,031
410
55,621
56,031

For the year ending 31[st] March 2022, 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 in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime, and in compliance with the provisions relating to small entities within Section 1A of the Financial Reporting Standard FRS 102 (effective 1 January 2015).

These financial statements were approved and authorised for issue by the Management Committee on the 13[th] September 2022 and were signed on its behalf by:

Colin Bowker Director

The notes on pages 12 to 16 form an integral part of these accounts.

Page 11

WALTON COMMUNITY FACILITIES

NOTES TO THE FINANCIAL STATMENTS

For the year ended 31 March 2022

1. Accounting Policies

These financial statements have been prepared on an accruals basis under the historical cost convention, modified to include revaluation of freehold property, except for donated services and facilities, which are measured at the value of the gift to the charity.

The accounts have been drawn up in compliance with:

The charity has taken advantage of exemptions in Financial Reporting Standard FRS 102 on the grounds that it is a small entity.

b) Incoming resources

Voluntary income, received by way of grants, is recognised when the grant has been received and is included in full in the Statement of Financial Activities. Incoming resources from charitable activities are recognised on the accruals basis when it is probable that the income will be received.

c) Resources expended Expenditure is recognised on the accruals basis and on the basis that it is probable that consideration will be received for the expenditure or at the point at which the provision is considered to become binding.

d) Tangible fixed assets, depreciation, and impairment

Assets costing more than £250 are capitalised and are stated at historical cost less depreciation. Smaller items of expenditure have been charged in the income and expenditure account. Initial costs of providing crockery, cutlery, etc. have been capitalised; it is anticipated that replacements will be charged in the income and expenditure account as incurred.

Fixed assets are depreciated using the straight-line method at rates calculated to write off each asset over its expected useful life, as follows:

Computers & IT Equipment: 3 Years

Fixtures & Fittings and equipment: 7 Years

Impairment reviews are carried out when there is some indication that the recoverable amount of a functional fixed asset is below its net book value.

e) Description of Funds

Page 12

2. Income from Charitable Activities

me from Charitable Activities
Hall Hire
Meeting Room Hire
Cricket Facility Hire
Storage Charges
Other Income
Total income from charitable activities
Restricted Funds
2022
Unrestricted Funds
2022
£
£
-
18,863
-
3,718
-
2,866
-
386
-
211
Total
2022
Total
2021
£
£
18,863
11,720
3,718
2,882
2,866
630
386
303
211
-
-
26,044
26,044
15,535

3. Donations, Legacies & Grants

The charity received the following grants.

HMRC Furlough Grant
MKC Business Support Package
Retail, Hospitality and Leisure Grant Fund
MKC Start Back Grant
Total Donations, Legacies & Grants
Restricted Funds
2022
Unrestricted Funds
2022
£
£
442
-
-
-
-
-
-
8,000
Total
2022
Total
2021
£
£
442
2,942
-
10,241
-
10,000
8,000
-
442
8,000
8,442
23,183

4. Charitable Activities Expenditure

Light, Heat & Water
Communications
Insurance
Postage & Stationery
Repairs & Maintenance
Expensed Projects
Accounting Costs
Sundries
Discounts Allowed
Depreciation
Employee costs
Total charitable activities
expenditure
Restricted
Funds
Unrestricted Funds Unrestricted Funds Total
2022
Total
2021
£
£
3,990
2,419
703
795
500
476
174
42
3,407
1,805
-
-
100
50
2,076
2,044
2,197
1,498
2,413
2,700
20,560
15,745
Total Funds
(Restricted)
General
Funds
Total Funds
(Unrestricted)
£ £ £
- 3,990 3,990
- 703 703
- 500 500
- 174 174
- 3,407 3,407
- - -
- 100 100
- 2,076 2,076
- 2,197 2,197
- 2,413 2,413
442 20,118 20,118
442 35,678 35,678 36,120
27,574

5. Other Income

Interest Income on cash at bank
Total Other Income
2022
£
2021
£
3
13
3
13

6. Taxation

As a registered charity, the company has no liability to corporation tax.

Page 13

7. Outline Summary of Fund Movements

Fund Name
Unrestricted Funds
UPCK
UFCR
UFER
UFCC
General Funds
Fixed Assets
Total Unrestricted Funds
Restricted Funds
RCVJRS
Total Restricted Funds
Total Funds
Fund balances
brought forward
£
500
17,741
5,980
15,000
7,871
8,529
Income
Expenditure
Transfers
£
£
£
-
-
-
-
-
2,413
-
-
-
-
-
-
34,047
(33,265)
(2,413)
-
(2,413)
-
Net Gains
and losses
Fund balances
carried forward
£
500
20,154
5,980
15,000
6,240
6,116
£
-
2,413
-
-
(1,631)
(2,413)
55,621
0
34,047
(35,678)
-
442
(442)
-
(1,631) 54,090
0
-
410 442
(442)
-
- 410
56,031 34,489
(36,120)
-
(1,631) 54,500

UPCK (Extension of cricket facilities’ kitchenette): Unchanged

UFCR (Capital Reinvestment): £2,413 of Unrestricted Funds was transferred into this fund for the replacement of depreciated fixed assets.

UFER (Employee Redundancy): Fund to cover for redundancy payments, in line with government guidance.

UFCC (CAT Contingency fund): It was resolved to transfer £5,000 back from General Reserves to the UFCC fund.

General Funds: £2,413 was transferred from General Funds to the UFCR.

RCVJRS (Covid Virus Job Retention Scheme): £442 of Restricted Income was offset by £442 of Restricted Expenditure, all related to the UK Government furlough payments.

RFHS (Health & Safety): Unchanged

8. Reconciliation of net income/(expenditure) to net cash flow from operating activities

Net income/(expenditure) for the reporting period
(as per the Statement of Financial Activities)
Adjustments for:
Depreciation charges
(Gain)/losses on investments
Dividends, interest and rents from investments
Loss/(profit) on the sale of fixed assets
(Increase)/decrease in stocks
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by (used in) operating activities
Restricted
Funds
2022
Unrestricted
Funds
2022
Total
2022
£
£
£
-
(1,631)
(1,631)
-
2,413
2,413
-
-
-
-
(3)
(3)
-
-
-
-
-
-
-
(493)
(493)
-
157
157
0
443
443
Total
2021
£
11,157
2,700
-
(13)
-
-
293
(869)
13,268

9. Analysis of cash and cash equivalents

Cash in hand
Notice deposits (less than 3 months)
Overdraft facility repayable on demand
Total cash and cash equivalents
Restricted Funds
2022
Unrestricted Funds
2022
Total
2022
£
£
£
410
48,465
48,875
-
-
0
-
-
0
410
48,465
48,875
Total
2021
£
48,429
0
0
48,429

Page 14

10. Fixed assets

d assets
Assets at cost
At 1 April 2021
Disposals
Acquisitions
Balance carried forward
Accumulated depreciation
At 1 April 2021
Elimination on disposal
Charge for year
Balance carried forward
Net book value
At 31 March 2022
At 31 March 2021
Property, Plant and
Equipment
(7-Year Depreciation)
£
Computers & IT
Equipment
(3-Year Depreciation)
£
Total
£
23,617
2,652
26,269
-
-
(0)
-
-
0
23,617
2,652
26,269
15,088
2,652
17,740
-
-
(0)
2,413
-
2,413
17,501
2,652
20,153
6,116
0
6,116
8,529
0
8,529

11. Other Debtors

er Debtors
2022 2021
£ £
Social Security - 24
Prepayments 365 329
Total Other Debtors 365 353
ilities: Creditors: falling due within one year
Other Creditors 2022
£
2021
£
Accrued Expenses 100 50
Deposits Held 171 108
Allowance for Receivables 500 500
Social Security 242 -
Reimbursements Owing 154 149
Total creditors falling due within one year 1,167 807

12. Liabilities: Creditors: falling due within one year

Deferred Income relates to payments received for hire of the facilities for the successive financial year. All Deferred Income is released in the successive year.

Page 15

13. Reserves

Funds
Unrestricted Funds
UPCK
UFCR
UFER
UFCC
General Funds
Fixed Assets
Total Unrestricted Funds
Restricted Funds
RCVJRS
RFHS
Total Restricted Funds
Total Funds 2022
Total Funds 2021
Total funds brought forward
Net movement in funds
Total Funds of the Charity
£
£
£
500
0
500
17,741
2,413
20,154
5,980
0
5,980
15,000
0
15,000
7,871
(1,631)
6,240
8,529
(2,413)
6,116
55,621
(1,631)
53,990
0
0
0
410
0
410

410
0
410
56,031
(1,631)
54,400
44,874
11,157
56,031

Fund UPCK – Unrestricted Project fund to extend the Cricket Kitchenette Fund UFCR – Unrestricted Fund for Capital Re-investment

Fund UFER – Unrestricted Fund for Employee Redundancy

Fund UFCC – Unrestricted Fund for CAT Contingency Fund RFHS – Restricted Fund for Health and Safety matters

Fund RCVJRS - Restricted Fund for Corona Virus Job Retention Scheme

14. Disclosure of Trustee and Staff Remuneration, Related Party and Other Transactions

Trustee Remuneration

The Trustee Directors did not receive any remuneration or any other benefits for the period reported.

Trustees’ Expenses

The Trustee Directors did not claim any expenses in fulfilling their duties for the period reported.

Staff Remuneration

ff Remuneration
Staff Remuneration
Social security costs
Employer Pension Contributions
Total staff costs
2022
2021
£
~~N~~o
£
~~N~~o
19,868
15,700
(56)
(318)
-
-
19,812
2.0
15,382
2.0

Social security costs reduced due to Employment Allowance for the current year, and backdated Employment Allowance for prior years, received in the current financial year.

There are no employees with emoluments above £60,000.

The directors waived any entitlement to remuneration during the period.

Related Party Transactions

Mrs. Caroline Vant (a ‘Connected Person’ as defined in section 188 of the Charities Act 2011 and ‘Related Party’ as defined in SORP (FRS 102)) received employment remuneration of £15,007 during the period 1[st] April 2021 to 31[st] March 2022. Mrs. Caroline Vant is the spouse of Mr. David Vant, a trustee of Walton Community Facilities.

Other Transactions

A payment of £100 was accrued to Mr. J. Maddocks for services in providing Independent Examination of these accounts.

15. Trustee Expenses

No expenses were claimed by the trustees

Page 16