ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Longheath Community Care and Church Centre
(A company limited by guarantee) Charity registration number: 1058336
Company registration number: 3250184
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham, Chichester West Sussex PO18 8NF
LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
CONTENTS
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 17 |
LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
REFERENCE AND ADMINISTRATIVE DETAILS
Trustees A P Bebington I Cordery A M Cordery Rev C A Jones (resigned 10 October 2023) L M D Pelosi Rev B Hengist (resigned 15 November 2023) Y Davy J Wood A Lee D J Wright K M Wright G Oyiadjo (appointed 10 October 2023) J H Hagan (appointed 15 November 2023) S L Stewart (appointed 15 November 2023) M M Providence (appointed 15 November 2023) R W Ellis (appointed 17 January 2024) Secretary I Cordery Charity Registration 1058336 Number Company Registration 3250184 Number The charity is incorporated in England. Registered Office 49A Longheath Gardens Croydon CR0 7TQ Independent Examiner G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham, Chichester West Sussex PO18 8NF Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Page 1
LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
TRUSTEES' REPORT
The Trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2024.
Structure, governance and management
Nature of governing document
Longheath Community Care and Church Centre is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.
Recruitment and appointment of Trustees
The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association. New Trustees are supplied with copies of the Charity Commission booklets on the Responsibilities and Duties of New Trustees, with copies of the Memorandum and Articles of Association and with a copy of the last year's accounts.
Induction and training of Trustees
Training is available on specific topics through Croydon Voluntary Action and Croydon Neighbourhood Care Association.
Risk management
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.
Objectives and activities
Objects and aims
The objectives of the Centre, as set out in the Memorandum of Association, are to provide a centre for the benefit of the community, especially the residents of Longheath Gardens Estate in the London Borough of Croydon, by the provision of land, buildings and facilities for public use for the relief of poverty, sickness, disability, old age and infirmity, for the advancement of education, for the advancement of religion and for the promotion of mental, physical and spiritual welfare, being such facilities as these persons have need of by reason of their youth, age, infirmity, or disability, social or economic circumstances and which facilities will improve their condition of life.
Public benefit
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
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LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
TRUSTEES' REPORT
Achievements and performance
Review of activities
We are very pleased to be able to report on a very successful year for the Centre. Our financial position continued to improve and we finished the year with a better than forecast operational surplus which will enable us to undertake some necessary long-term maintenance and development of the Centre.
We added to the range of activities taking place at the Centre.
Little Lee’s continued to run a much-needed breakfast club, childcare facility and after-school club. The monthly food bank provided much-needed help to local residents and M’s Café continued to provide a monthly learning disability and mental health safe space. The local Councillors held monthly surgeries to listen to residents’ concerns and these produced some welcome improvements in services.
Sundays were busy with Longheath Baptist Church services in the morning and Arise Fellowship Christian Church services in the afternoon.
New initiatives included monthly drop-in sessions run by the local Police team and some Sip and Paint well-being sessions.
This year saw the retirement of Carol Jones, our longest-serving Trustee, after 27 years of dedicated service to the local community. Carol was a founding Trustee who worked tirelessly in raising awareness of the community care needs of the elderly. She was heavily involved in setting up the Charity and helping with the fundraising which allowed us to build the Centre and open it in October, 2000. We thank her for her many years of service and wish her every happiness in her well-earned retirement.
The year also saw the resignation of Rev Barry Hengist following his retirement as Vicar of St George the Martyr Church, Shirley. His wise counsel and contributions to our debates at the Centre including his help in ensuring our survival during the difficult COVID times has been much appreciated and valued.
We are delighted to report that during the year we were able to appoint some new Trustees and included amongst them are some more local residents. We welcomed Glena Oyiadjo, Shauna Stewart, Michelle Providence, John Hagan and Wendy Ellis.
We now have a newly-energised board with additional experience and skill sets on board to help us deliver our objectives and spread the workload and I am grateful to the board for its support and commitment to the Centre.
Work began on reviewing our constitution to ensure that it remains appropriate for our needs and that we are organised effectively to deliver our objectives. This work will continue next year.
As part of the review of our activities we began to identify what additional support we should try to provide for young people and for older people as we believe there are gaps in our provision of services and facilities for these two groups.
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LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
TRUSTEES' REPORT
Financial review
Policy on reserves
The Trustees have adopted a Reserves and Risk Management Policy under which funds are maintained at a level at which major annual commitments, payment of the annual insurance premium and a proportion of the year's routine other costs are covered. In addition, designated but unrestricted, funds have been established for the major items of expenditure on the premises and for personnel costs.
This Policy is subject to regular review so that fine-tuning can be carried out as appropriate. The review in the year to 31 March 2021 did not lead to any change in the extent of the general cash retention.
Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
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LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
TRUSTEES' REPORT
Statement of responsibilities
The Trustees (who are also the directors of Longheath Community Care and Church Centre for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small companies provision statement
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the Trustees of the charity on 18 September 2024 and signed on its behalf by:
......................................... A P Bebington Trustee
Page 5
LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
I report to the charity Trustees on my examination of the accounts of Longheath Community Care and Church Centre for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity’s Trustees of Longheath Community Care and Church Centre (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of Longheath Community Care and Church Centre are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of Longheath Community Care and Church Centre as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I 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.
...................................... G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham, Chichester West Sussex PO18 8NF
18 September 2024
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LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| Note Unrestricted funds £ Income and Endowments from: Donations and legacies 3 20 Charitable activities 4 38,716 Investment income 5 359 Total income 39,095 Expenditure on: Charitable activities 6 27,616 Total expenditure 27,616 Net income 11,479 Net movement in funds 11,479 Reconciliation of funds Total funds brought forward 13,943 Total funds carried forward 12 25,422 |
Restricted funds £ - - - - - - - - 1,402 1,402 |
Total 2024 £ 20 38,716 359 39,095 27,616 27,616 11,479 11,479 15,345 26,824 |
Total 2023 £ 1,800 31,855 52 |
|---|---|---|---|
| 33,707 | |||
| 25,863 | |||
| 25,863 | |||
| 7,844 | |||
| 7,844 7,501 |
|||
| 15,345 |
The notes on pages 9 to 17 form an integral part of these financial statements. Page 7
LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
REGISTERED NUMBER: 3250184 BALANCE SHEET AS AT 31 MARCH 2024
| Note Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand Creditors: Amounts falling due within one year 11 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 12 |
2024 £ 1,903 1,903 5,004 21,017 26,021 (1,100) 24,921 26,824 1,402 25,422 26,824 |
2023 £ 2,379 |
|---|---|---|
| 2,379 | ||
| 4,201 9,856 |
||
| 14,057 (1,091) |
||
| 12,966 | ||
| 15,345 | ||
| 1,402 13,943 |
||
| 15,345 |
For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements on pages 7 to 17 were approved by the Trustees, and authorised for issue on 18 September 2024 and signed on their behalf by:
......................................... A P Bebington Trustee
The notes on pages 9 to 17 form an integral part of these financial statements. Page 8
LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1 Charity status
The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the Trustees is liable to contribute an amount not exceeding £5 towards the assets of the charity in the event of liquidation.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Longheath Community Care and Church Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
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LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Gift aid
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
Charitable activities
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.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class
Furniture and fittings
Depreciation method and rate 20% reducing balance
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Liabilities
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Fund structure
Unrestricted income funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income 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.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
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LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
3 Income from donations and legacies
| Donations and legacies; Donations Grants, including capital grants; Grants 4 Income from charitable activities Property letting income Events 5 Investment income Interest receivable and similar income; Interest receivable on bank deposits |
Unrestricted funds General £ 20 - 20 Unrestricted funds General £ 38,321 395 38,716 Unrestricted funds General £ 359 |
Total 2024 £ 20 - 20 Total 2024 £ 38,321 395 38,716 Total 2024 £ 359 |
Total 2023 £ - 1,800 |
|---|---|---|---|
| 1,800 | |||
| Total 2023 £ 31,735 120 |
|||
| 31,855 | |||
| Total 2023 £ 52 |
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LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
6 Expenditure on charitable activities
| Note Equipment & building maintenance Events and activities Ground rent Light, heat & water General administration Insurance Independent examination Depreciation Staff costs 8 |
Unrestricted funds Designated £ General £ - 4,578 - 360 - 2,400 - 10,903 - 763 - 3,168 - 1,020 476 - - 3,948 476 27,140 |
Total 2024 £ 4,578 360 2,400 10,903 763 3,168 1,020 476 3,948 27,616 |
Total 2023 £ 2,880 200 2,400 9,080 1,184 2,674 960 595 5,890 |
|---|---|---|---|
| 25,863 |
7 Trustees remuneration and expenses
No Trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No Trustees have received any reimbursed expenses or any other benefits from the charity during the year.
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LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
8 Staff costs
The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
| 2024 £ 3,948 |
2023 £ 5,890 |
|---|---|
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
| Employees | 2024 No 1 |
2023 No 2 |
|---|---|---|
No employee received emoluments of more than £60,000 during the year.
9 Tangible fixed assets
| 9 Tangible fixed assets | ||
|---|---|---|
| Cost At 1 April 2023 At 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 |
Furniture and equipment £ 25,161 25,161 22,782 476 23,258 1,903 2,379 |
Total £ 25,161 |
| 25,161 | ||
| 22,782 476 |
||
| 23,258 | ||
| 1,903 | ||
| 2,379 |
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LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| 10 Debtors Trade debtors Prepayments 11 Creditors: amounts falling due within Accruals 12 Funds Balance at 1 April 2023 £ Unrestricted funds General General Funds 8,440 Designated Property Maintenance Fund 2,503 Personnel Costs Fund 3,000 5,503 Total unrestricted funds 13,943 Restricted funds Seniors' Project 21 Lunch Club 1,381 1,402 Total funds 15,345 |
one year Incoming resources £ 39,095 - - - 39,095 - - - 39,095 |
2024 £ 1,438 3,566 5,004 2024 £ 1,100 Resources expended £ (27,140) (476) - (476) (27,616) - - - (27,616) |
2023 £ 912 3,289 |
|---|---|---|---|
| 4,201 | |||
| 2023 £ 1,091 |
|||
| Balance at 31 March 2024 £ 20,395 2,027 3,000 |
|||
| 5,027 | |||
| 25,422 | |||
| 21 1,381 |
|||
| 1,402 | |||
| 26,824 |
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LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| Unrestricted funds General General Funds Designated Property Maintenance Fund Personnel Costs Fund Total unrestricted funds Restricted funds Seniors' Project Lunch Club Total funds |
Balance at 1 April 2022 £ 1 3,098 3,000 6,098 6,099 21 1,381 1,402 7,501 |
Incoming resources £ 33,707 - - - 33,707 - - - 33,707 |
Resources expended £ (25,268) (595) - (595) (25,863) - - - (25,863) |
Balance at 31 March 2023 £ 8,440 2,503 3,000 |
|---|---|---|---|---|
| 5,503 | ||||
| 13,943 | ||||
| 21 1,381 |
||||
| 1,402 | ||||
| 15,345 |
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LONGHEATH COMMUNITY CARE AND CHURCH CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
13 Analysis of net assets between funds
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ Designated £ 1,903 - 19,592 5,027 (1,100) - 20,395 5,027 Unrestricted funds General £ Designated £ 2,379 - 7,152 5,503 (1,091) - 8,440 5,503 |
Restricted funds £ - 1,402 - 1,402 Restricted funds £ - 1,402 - 1,402 |
Total funds at 31 March 2024 £ 1,903 26,021 (1,100) |
|---|---|---|---|
| 26,824 | |||
| Total funds at 31 March 2023 £ 2,379 14,057 (1,091) |
|||
| 15,345 |
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