**Company registration number: 03860796 Charity registration number: 1056688**
**THE ROCK COMMUNITY CENTRE LIMITED**
**(A company limited by guarantee)**
**Annual Report and Financial Statements For the year ended 31 March 2022**
**THE ROCK COMMUNITY CENTRE LTD ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
|**CONTENTS**||
|---|---|
|Trust Information|2|
|Trustees' Report|3-5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Accounts|9-12|
1
**THE ROCK COMMUITY CENTRE LTD ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **TRUST INFORMATION**
The Rock Community Centre
**Charity name** The Rock Community Centre **Principal office and registered office** St Peter’s Church Hall, Ridingleaze, Lawrence Weston, Bristol, BS11 0QF
**Charity registration number** 1056688 **Company registration number** 03860796
**Trustees**
Mr M C Horton, Treasurer Mrs J Gresty Ms S J L Hunt Mrs A Hawker Mrs P Compton, Chair Rev Dr A J Murray Mr G Worth Mrs H Finch (resigned 23 October 2021)) Mrs J Lamoon Mrs R Rich
## **Independent Examiner**
Graham Burley, FCA 12 The Dell Westbury-on-Trym Bristol BS9 3UD
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**THE ROCK COMMUITY CENTRE LTD ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **THE ROCK COMMUNITY CENTRE LTD TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022**
## **Aims of the Charity**
The Charity’s aims are
- (a) to promote the benefit of persons living in Lawrence Weston without distinction of age, sex, sexual orientation, ability, race or political, religious or other opinions, by associating with the local authorities, voluntary organisations and individuals in a common effort to advance education and provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the quality of life for the said persons;
- (b) to develop work with specific reference to the elderly, and disabled of all ages; and
- (c) to develop a community facility and to maintain and manage a centre for activities promoted by the Rock Community Centre and its constituent bodies in furtherance of the above objects.
## **Main activities and achievements**
During the year to 31 March 2022, the Rock Community Project continued to offer the community various activities and services that help improve the health and well-being of all who use our centre.
The centre was closed for considerable periods in 2020/21 as a result of the covid-19 pandemic but was able to re-open with a full programme of the usual activities and events in 2021/22. Details of attendances at the various activities are as follows-
Befriending 8 x 52 =416 Yoga Weds 4 x 52 =208 Yoga Thurs 5 x 52 =260 Walking Group 12 x 40 =480 Healthy Eating 6 x 48 =288 Arts and Crafts 8 x 52 =416 Gentle Exercise Tuesdays 14 x 48 =672 Gentle Exercise Fridays 10 x 48 =480 Coffee Mornings 12 x 50 =600 Lunch Club 22 x 46 =1012 Chiropody 8 x12 =96
Total attendances = 4,928
In addition the centre was used by a local after-school group, an amateur drama group and for various private functions. Hundreds of people also attended the COVID vaccination clinics that the centre offered.
Lawrence Weston Community Transport (LWCT) continues to rent a small office in the centre. The Rock Centre has a long history with LWCT. The service they provide is vital to the community. A large number of residents who use the activities rely on LWCT and without them attendance levels would suffer. LWCT has given great support to the Rock Centre and, in return, the Centre promotes the service that they provide to the community.
The Rock and the local Co-op store have a very good partnership that continues to develop. Co-op has provided funding and food to help the community. We hope that this relationship will continue to develop and grow over the next few years.
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**THE ROCK COMMUITY CENTRE LTD ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **Public benefit**
The trustees have complied with their duty in section 4 of the Charities Act 2011 to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.
## **Financial review**
The Statement of Financial Activities shows a net deficit for the year of a revenue nature of £5,447 (2021 surplus £1,558). The total reserves of a revenue nature at the year-end stood at £24,900 (2021 £30,347).
Restricted grants received totalling £6,000 were offset by related expenditure of £7,395 incurred in running the charitable activities. Restricted funds of £2,215 were carried forward at 31 March 2021 (£3,610 in 2021).
Premises and general expenses of £26,355 were set against income of £21,232 generated from unrestricted grants, private bookings and club subscriptions. The estimated benefit to the charity of the use of volunteers during the year was £350 (2021 £350) towards governance costs.
## **Going concern**
The charity is dependent on continuing grant aid and as a consequence the going concern basis is dependent on continuing income from this source in the long term. As explained above, the centre was closed for considerable periods in 2020/21 as a result of the covid-19 pandemic. However, the Charity was able to maintain sustainability as a result of grants received and services have now resumed as before.
Although the charity’s balances were reduced during 2021/2022 as a result of increased expenditure on maintaining the premises, the centre has been able to obtain grant funding of some £21,372 following the end of the financial year. The trustees are therefore of the opinion that the balances on all reserves are sufficient to enable the Charity to continue for a period of up to at least twelve months.
The company continues to seek appropriate grants to maintain the centre’s activities.
## **Constitution**
The charitable company is governed by its Memorandum and Articles of Association and its Constitution (revised 16 July 2001 and September 2017). There are no restrictions in the governing document on the operation of the Charity or on its investment powers, other than those imposed by general law.
It is limited by guarantee and does not have a share capital. Every member undertakes to contribute an amount not exceeding £1 to the assets of the Charity in the event of its winding up.
The business of the company is conducted by a Management Committee. In September 2017 the Constitution of the company was amended to state that the Committee should consist of no fewer than 5 (previously 9) and no more than 10 (previously 15) members. Each foundation constituent body has one representative ex officio on the Committee and the other members are elected at the Annual General Meeting.
## **Risk management**
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to these. In particular, with regard to the finances of the company, the company’s only material financial instruments are the bank balances which are constantly monitored and reported at management meetings. The company also provides for regular maintenance of the building to keep it safe and in good order.
## **Appointment of trustees**
Trustees are appointed on the basis of having specialist skills required by the charity or having local interest in the community centre.
4
**THE ROCK COMMUITY CENTRE LTD ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **Trustees’ responsibilities**
Charity law and the Companies Acts require the Board to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to;
-select suitable accounting policies and then apply them consistently;
-make judgements and estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; and
-state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity’s transactions and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
The trustees are also responsible for the contents of the Trustees’ Report.
## **Small company provisions**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Approved by the Board and signed on its behalf by:
Signed: …………………………… Date: ………………………………
Mrs P Compton On behalf of the Trustees
5
**THE ROCK COMMUITY CENTRE LTD ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **INDEPENDENT EXAMINER’S REPORT TO TRUSTEES OF THE ROCK COMMUNITY CENTRE LTD**
I report on the accounts of the company for the year ended 31 March 2022, which are set out on pages 7 to 12.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-examine the accounts under section 145 of the 2011 Act;
-follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements:
- -to keep accounting records in accordance with section 386 of the Companies Act 2006; and
-to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: ……………………………
Date: ………………………………
6
**THE ROCK COMMUITY CENTRE LTD ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2022**
|**Note**
**Income from:**
Donations and grants
2
Charitable activities
3
Donated services
4
Rental Income
3
Investments
6
**Total**
**Expenditure on:**
Raising funds
Charitable activities
6
Governance costs
**Total**
**Net income/(expenditure)**
**Transfers between funds**
**Net movements in funds**
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
2022
2022
2022
2021
£
£
£
£
2,735
6,000
8,735
24,605
15,737
-
15,737
3,420
350
-
350
350
2,760
2,760
2,796
-
-
-
-|
|---|---|
||21,582
6,000
27,582
31,171|
||-
-
-
-
26,355
7,395
33,750
28,788
674
-
674
795|
||27,029
7,395
34,424
29,583|
||(5,447)
(1,395)
(6,842)
1,588
-
-
-
-|
||(5,447)
(1,395)
(6,842)
1,588
30,347
3,610
33,957
32,369
24,900
2,215
27,115
33,957|
7
**THE ROCK COMMUITY CENTRE LTD ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **BALANCE SHEET AS AT 31 MARCH 2022**
|**BALANCE SHEET AS AT 31 MARCH 2022**|||
|---|---|---|
|**Note**
**Current Assets**
Cash at bank and in hand
Debtors
10
Creditors
11
**Net current assets**
**The funds of the charity**
**Restricted funds**
**Unrestricted funds**
Unrestricted income funds
**Total charity funds**|2022
£
27,262
500
27,762
(647)
27,115
2,215
24,900
27,115|2021
£
34,501
500|
|||35,001
(1,044)|
|||33,957|
|||3,610
30,347|
|||33,957|
For the financial year ended 31 March 2022, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the Board and signed on its behalf by:
……………………………………….
M.C. Horton Trustee
Date…………………………………..
8
**THE ROCK COMMUITY CENTRE LTD ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## N **OTES TO THE ACCOUNTS**
## **1. Accounting Policies**
## **Basis of preparation**
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities (SORP FRS102)”, issued in July 2014, applicable accounting standards and the Companies Act 2006.
## **Income**
Voluntary income including donations and grants that provide core funding or are of a general nature is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability.
## **Expenditure**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Governance costs**
Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters. The Charity was able to obtain preparation and examination of the statutory accounts at no cost (cost saving from voluntary labour this year estimated to be £350 (2020 £350).
## **Fund accounting policy**
Unrestricted income funds area general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the Charity.
It is the policy of the Charity to hold reserves to the equivalent of eight months running costs which previously equated to some £21,000. However, in the current year, costs were reduced because of the COVID pandemic and it is not certain what the level of use of the facilities will be in the future. In addition, the trustees have also decided to set aside £5,000 towards possible severance payments in the event of the Charity being wound up or dissolved, and a further £2,000 towards future renewals of equipment in the centre.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
At 31 March 2021 the unrestricted funds available were £30,347 and there were restricted funds outstanding of £3,610 available for the payment of tutor fees and the purchase of a new cooker.
.
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**THE ROCK COMMUITY CENTRE LTD ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## N **OTES TO THE ACCOUNTS (continued)**
## **2. Voluntary income**
|**Donations and legacies**
Donations and appeals
**Grants**
Trusts and foundations
Other income
**Total**|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**2022 **
**2021**
**£**
**£ **
**£ **
**£**
2,735
-
2,735
1,528|
|---|---|
||-
6,000
6,000
8,350
-
-
-
14,727|
||-
6,000
6,000
23,077|
||2,735
6,000
8,735
24,605|
## **3. Income from charitable activities**
|**Community Centre activities**
User booking fees takings
Hire of Community Centre facilities
Tenancy agreement|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**2022 **
**2021**
**£**
**£**
**£ **
**£**
10,737
-
9,852
3,420
5,000
-
5,000
-
2,760
-
2,760
2,796|
|---|---|
||18,497
18,497
6,216|
## **4. Donated Services**
||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**Funds**|
||||**2022**|**2021**|
||**£**|**£**|**£**|**£**|
|**Donated Services (volunteers)**|||||
|Governance|350|-|350|350|
||350|-|350|350|
## **5. Investment income**
|Interest on cash deposits|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**2022 **
**2021**
**£**
**£ **
**£ **
**£**
-
**- **
-
-|
|---|---|
10
**THE ROCK COMMUITY CENTRE LTD ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **NOTES TO THE ACCOUNTS (continued)**
## **6. Total expenditure (including those in respect of donated services).**
|Centre activities
Employment costs
Establishment costs
Donated services
Office expenses
Accountancy and legal fees|**Community**
**Governance**
**Total**
**Total**
**Centre**
**Funds**
**Funds**
**Activities**
**2022**
**2021**
**£**
**£**
**£**
**£**
4,248
-
4,248
941
21,580
-
21,580
22,931
7,158
-
7,158
4,212
-
350
350
350
764
-
764
704
-
324
324
445|
|---|---|
||33,750
674
34,424
29,583|
## **7. Trustees’ remuneration and expenses**
None of the trustees have been paid any remuneration or received any other benefit.
## **8. Employees’ remuneration**
The average number of persons employed by the Charity during the year was as follows:
||**2022**||**2021**|
|---|---|---|---|
||**No.**||**No.**|
|Charitable activities||2|2|
The aggregate payroll costs of these persons were as follows:
|Wages and salaries|**2022**
**2021**
**£**
**£.**
21,580
22,931|
|---|---|
## **9. Taxation**
The company is a registered charity and is, therefore, exempt from taxation.
## **10. Debtors**
||**2022**|**2021**|
|---|---|---|
||**£**|**£.**|
|After school club fees due|500|500|
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**THE ROCK COMMUITY CENTRE LTD ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **NOTES TO THE ACCOUNTS (continued)**
## **11. Creditors: Amounts falling due within one year**
|Payroll liabilities|**2022**
**2021**
**£**
**£.**
647
1,044|
|---|---|
## **12. Members’ liability**
The Charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the Charity in the event of liquidation.
## **13. Related parties**
The Charity has a lease for the use of the Community Centre with St Peter’s Parish Church PCC at a peppercorn rent of £10 per annum.
The Charity is controlled by the trustees who are all directors of the Company.
## **14. Analysis of funds**
|**General Funds**
Unrestricted income fund
**Restricted Funds**
Salaries
Cooker
Tutor Fees|**At 1 April**
**At 31 March**
**2021**
**Income**
**Expenditure**
**Transfers **
**2022**
**£ **
**£**
**£ **
**£ **
30,347
21,582
(27,029)
-
24,900|
|---|---|
||
-
6,000
(6,000)
-
-
2,000
-
-
-
2,000
1,610
-
(1,395)
-
215|
||3,610
6,000
(7,395)
-
2,215|
|||
||33,957
27,582
(34,424)
-
27,115|
Restricted funds are held to be expended as directed by the donors.````````
## **15. Net assets by fund**
||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**Funds**|
||||**2022 **|**2021**|
||**£**|
**£ **|**£ **|**£**|
|Current assets|24,900|
2,215|27,115|33,957|
12