2021-08-31-accounts - St Johns And Highwoods Community Association Ltd

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	Pages	Pages	Pages
Legal and administrative information		1
Directors’ report	2-6
Independent examiner’s report	7	-	8
Statementof financial activities
(including income and expenditure account)		9
Balance sheet		10
Notes to the financial statements	11	-	23

Directors	Mrs K F Kane	(Chairman)
	MrAlan Hayman	(Appointed 1 September 2020)
	Mr Mark Rassell	(Appointed 1 September 2020)
	Mrs Pamela Brown	(Appointed 1 September 2020)
Registered Office	St John’s & Highwoods Community Centre
	Highwoods Square
	Colchester
	Essex
	C04 9SR
Registered Numbers	Company : 03169275
	Charity : 1058410
Independent Examiner	Tim O’Connor ACA	FCCA DChA
	Scrutton Bland LLP
	Chartered Accountants
	820 The Crescent
	Colchester Business Park
	Colchester
	Essex
	C049YQ
Bankers	Lloyds Bank pic
	27 High Street
	Colchester
	Essex
	C011DU
Solicitors	Fisher Jones Greenwood LLP
	Charter House
	Newcomen Way
	Severalls Business	Park
	Colchester
	Essex
	C049YA

	Notes	Unrestricted	Restricted	Total y/e	Total p/e
				31 Aug	31 August
		funds	funds	2021	2020
		£	£	£	£
Income from:
Donations	3	59,976	939	60,915	41,564
Charitable activities	4	194,311	3,221	197,532	291,496
Other trading activities	5	2,516	-	2,516	22,560
Investments	6	333	-	333	360
Total income		257,136	4,160	261,296	355,980
Expended on:
Raising funds	8	2,055	.	2,055	17,132
Charitable activities	8	222,432	3,729	226,161	360,875
Total expenditure		224,487	3,729	228,216	378,007
Net income/(expenditure)		32,649	431	33,080	(22,027)
Reconciliation of funds:
Total funds brought forward
at 1 September 2020		318,700	129,208	447,908	469,935
Total funds carried forward
at 31 August 2021		£ 351,349	£ 129,639	£ 480,988	£ 447,908

	Notes
		31.8.21	31.8.20
		£	£
Fixed assets
Tangible assets	10	337,009	345,374
Current assets
Debtors	11	22,789	15,424
Cash at bank and in hand		166,186	127,455
		188,975	142,879
Creditors: amounts falling due
within one year	12	(44,996)	(40,345)
Net current assets		143,979	102,534
Net assets		£ 480,988	£ 447,908
Funds
Restricted	13	129,639	129,208
Unrestricted
Undesignated	14	351,349	318,700
		£ 480,988	£ 447,908

Leasehold property	over the term of the lease
Improvements to property	33% straight line
Fixtures and fittings	15% straight line
Computer and
office equipment	25% straight line

	Unrestricted	Restricted	Total
	funds	funds	2021
	£	£	£
General donations and gifts	668	m	668
Grants	59,308	939	60,247
	£ 59,976	£939	£60,915

INCOME FROM DONATIONS 2020
	Unrestricted	Restricted	Total
	funds	funds	2020
	£	£	£
General donations and gifts	510	-	510
Grants	31,759	9,295	41,054
	£32,269	£9,295	£41,564

	Unrestricted	Restricted	Total
	funds	funds	2021
	£	£	£
Lettings	71,622	-	71,622
Squirrels Pre-School fees	122,689	-	122,689
SEN/EYPP		3,221	3,221
	£194,311	£3,221	£ 197,532

ARITABLE ACTIVITIES 2020
	Unrestricted	Restricted	Total
	funds	funds	2020
	£	£	£
Lettings	129,476	-	129,476
Squirrels Pre-School fees	162,020	-	162,020
	£291,496	£ -	£291,496

OTHER TRADING ACTIVITIES
	Unrestricted funds
	2021	2020
	£	£
Fundraising income	2,456	22,314
Copier and laminator income	60	246
	£2,516	£ 22,560

INVESTMENT INCOME
	Unrestricted	funds
	2021	2020
Interest receivable	£ 333	£ 360

	2021	2020
	£	£
Depreciation	8,631	14,835
Independent examination	3,138	4,698

	Centre					Total
	fundraising	Centre	Squirrels	Bluebell Governance		2021
	£	£	£	£	£	£
Costs directly allocated to activities
Salaries and pensions		34,930	81,541	5,761		122,232
Recruitment	-	-	-			-
Staff training	-	295	654			949
Postage	-	12	-			12
Refreshments	-	49	519			568
Room hire	-		33,525			33,525
Toys and equipment	-		371			371
Toddler Group costs	-		-			-
Fundraising costs	194		-			194
Activities costs	1,366		-			1,366
Band and coach hire	495		-			495
Support costs allocated to activities
Rates		776		828	-	1,604
Light and heat		2,824		9,398	-	12,222
Security and fire protection		2,259		3,634	-	5,893
Insurance		4,385		659	-	5,044
Independent examination fees		-		-	3,138	3,138
Other professional fees		-		-	3,650	3,650
Carried forward	2,055	45,530	116,610	20,280	6,788	191,263

*TOTAL RESOURCES EXPENDED - (continued)***	*TOTAL RESOURCES EXPENDED - (continued)***	*TOTAL RESOURCES EXPENDED - (continued)***
			Centre					Total
			fundraising	Centre	Squirrels	Bluebell	Governance	2021
Support costs allocated	to	*activities - (continued)***	£	£	£	£	£	£
Brought forward			2,055	45,530	116,610	20,280	6,788	191,263
Telephone				831	110	_		941
Printing and stationery				689	120	-		809
Repairs and maintenance				2,764	114	5,203		8,081
Computer software				2,527	635	-		3,162
Sundry				1,395	1,135	-		2,530
Cleaning materials and services				3,871	-	13,262		17,133
Bank charges				328	-	-		328
Property	-	depreciation		4,112	843	-		4,955
Improvements	-	depreciation		-	57	-		57
Fixture and fittings	-	depreciation		2,757	821	41		3,619
Subscriptions and registrations				598	268	-		866
Licenses				2,169	-	-		2,169
Advertising				70	-	-		70
Bad debts				481	-	-		481
Grant expenditure				1,018	521	-		1,539
Recoverable costs				-	-	(9,787)		(9,787)
			£2,055	£69,140	£ 121,234	£ 28,999	£ 6,788	£228,216

	Centre					Total
	fundraising	Centre	Squirrels	Bluebell Governance		2020
	£	£	£	£	£	£
Costs directly allocated to activities
Salaries and pensions		79,760	125,731	7,986		213,477
Recruitment		-	54			54
Staff training		345	494			839
Postage		471	20			491
Refreshments		260	490			750
Room hire		-	43,178			43,178
Toys and equipment		-	1,182			1,182
Toddler Group costs		-	137			137
Fundraising costs	983	-	-			983
Activities costs	10,929	-	-			10,929
Band and coach hire	5,220	-	-			5,220
Support costs allocated to activities
Rates	-	2,499	-	1,790	-	4,289
Light and heat	-	6,074	-	12,205	-	18,279
Security and fire protection	-	3,247	-	3,383	-	6,630
Insurance	-	2,183	3,065	926	-	6,174
Independent examination fees	-	-	-	-	4,698	4,698
Carried forward	17,132	94,839	174,351	26,290	4,698	317,310

*TOTAL RESOURCES EXPENDED - (continued)***	*TOTAL RESOURCES EXPENDED - (continued)***
		Centre					Total
		fundraising	Centre	Squirrels	Bluebell	Governance	2020
Support costs allocated	to activities - *(continued)*	£	£	£	£	£	£
Brought forward		17,132	94,839	174,351	26,290	4,698	317,310
Telephone			1,045	170	_		1,215
Printing and stationery			1,419	368	-		1,787
Repairs and maintenance			15,119	846	14,724		30,689
Computer software			3,066	61	-		3,127
Sundry			83	487	-		570
Cleaning materials and services			5,058	-	14,337		19,395
Bank charges			1,187	-	6		1,193
Property	- depreciation		6,824	-	-		6,824
Improvements	- depreciation		1,562	1,247	-		2,809
Fixture and fittings	- depreciation		2,600	2,543	59		5,202
Subscriptions and registrations			618	324	-		942
Licenses			3,106	-	-		3,106
Advertising			163	-	-		163
Bad debts			136	-	-		136
Grant expenditure			3,701	796	-		4,497
Recoverable costs			-	-	(20,958)		(20,958)
		£17,132	£ 140,526	£ 181,193	£ 34,458	£ 4,698	£ 378,007

	2021	2020
	£	£
Wages and salaries	115,408	199,352
Social security costs	3,901	8,011
Pensions	2,923	6,114
	£ 122,232	£213,477
	No.	No.
The average monthly number of employees,
during the period was made up as follows:
Squirrels Pre-School	9	10
Community Centre	6	8
	15	18
No employee received emoluments of more than £60,000.

TANGIBLE FIXED ASSETS
			Fixtures,
			fittings
	Leasehold	Improvements	and office
	property	to property	equipment	Total
	£	£	£	£
Cost
At 1 September 2020	411,624	11,820	67,134	490,578
Additions			266	266
At 31 August 2021	411,624	11,820	67,400	490,844
Depreciation
At 1 September 2020	79,196	11,763	54,245	145,204
Charge for the period	4,955	57	3,619	8,631
At 31 August 2021	84,151	11,820	57,864	153,835
Net book value
At 31 August 2021	£ 327,473	£ -	£ 9,536	£ 337,009
At 31 August 2020	£ 332,428	£57	£ 12,889	£ 345,374

	2021	2020
	£	£
Trade debtors	12,519	5,734
Prepayments	10,270	9,690
	£ 22,789	£ 15,424

	2021	2020
	£	£
Accruals	18,115	14,842
Deferred income	26,881	25,503
	£ 44,996	£ 40,345
	2021	2020
	£	£
Deferred income
Balance at 1 September2020	25,503	6,820
Amount received	13,727	27,323
Amount released to income	(12,349)	(8,640)
Balance at 31 August 2021	£ 26,881	£ 25,503

	Balance	Movement in funds	Movement in funds		Balance
	at	Incoming	Expenditure		at
	1.9.20	resources	gains/(losses)	Transfers	31.8.21
	£	£	£	£	£
Building Fund	127,496	.	(1,577)	m	125,919
Other funds	500	939	(439)	-	1,000
EYITT	1,212	-	(1,212)	-	-
SEN/EYPP	-	3,221	(501)	-	2,720
	£ 129,208	£4,160	£ (3,729)	£ -	£ 129,639

	Balance	Movement in funds	Movement in funds		Balance
	at	Incoming	Expenditure		at
	1.4.19	resources	gains/(losses)	Transfers	31.8.20
	£	£	£	£	£
Building Fund	129,730	_	(2,234)	_	127,496
Other funds	500	2,295	(2,295)	-	500
EYITT	-	7,000	(5,788)	-	1,212
	£ 130,230	£ 9,295	£(10,317)		£ 129,208

	Balance	Movement in funds	Movement in funds		Balance
	at	Incoming	Expenditure,		at
	1.9.20	resources	gains/(losses)	Transfers	31.8.21
	£	£	£	£	£
Unrestricted funds	£318,700	£257,136	£(224,487)	£ -	£351,349

		Balance	Movement in funds	Movement in funds		Balance
		at	Incoming	Expenditure,		at
		1.4.19	resources	gains/(losses)	Transfers	31.8.20
		£	£	£	£	£
Unrestricted funds	£	339,705	£ 346,685	£ (367,690)	£ -	£ 318,700

	Tangible	Net
	fixed	current	Total
	assets	assets	2021
	£	£	£
Restricted funds	125,919	3,720	129,639
Unrestricted funds	211,090	140,259	351,349
Total funds	£ 337,009	£ 143,979	£ 480,988
ANALYSIS OF NET ASSETS BETWEEN FUNDS 2020i
	Tangible	Net
	fixed	current	Total
	assets	assets	2020
	£	£	£
Restricted funds	127,496	1,712	129,208
Unrestricted funds	217,878	100,822	318,700
Total funds	£ 345,374	£ 102,534	£ 447,908