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2022-08-31-accounts
|
Pages |
Pages |
| Legal and administrative information |
|
1 |
| Directors’ report |
2 |
- 6 |
| Independent examiner’s report |
7 |
- 8 |
| Statement of financial activities |
|
|
| (including income and expenditure account) |
|
9 |
| Balance sheet |
|
10 |
| Notes to the financial statements |
11 |
- 23 |
| Directors |
Mrs K F Kane |
(Chairman) |
|
Mr Alan Hayman |
|
|
Mr Mark Rassell |
|
|
Mrs Pamela Brown |
|
| Registered Office |
St John’s & Highwoods Community Centre |
|
|
Highwoods Square |
|
|
Colchester |
|
|
Essex |
|
|
C049SR |
|
| 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 |
|
|
|
|
funds |
funds |
2022 |
2021 |
|
|
£ |
£ |
£ |
£ |
| Incomefrom: |
|
|
|
|
|
| Donations |
3 |
738 |
11,576 |
12,314 |
60,915 |
| Charitable activities |
4 |
245,585 |
9,420 |
255,005 |
197,532 |
| Othertrading activities |
5 |
14,238 |
|
14,238 |
2,516 |
| Investments |
6 |
46 |
|
46 |
333 |
| Total income |
|
260,607 |
20,996 |
281,603 |
261,296 |
| Expended on: |
|
|
|
|
|
| Raising funds |
8 |
11,135 |
|
11,135 |
2,055 |
| Charitable activities |
8 |
248,381 |
18,460 |
266,841 |
226,161 |
| Total expenditure |
|
259,516 |
18,460 |
277,976 |
228,216 |
| Net income |
|
1,091 |
2,536 |
3,627 |
33,080 |
| Reconciliation of funds: |
|
|
|
|
|
| Total funds brought forward |
|
|
|
|
|
| at 1 September 2021 |
|
351,349 |
129,639 |
480,988 |
447,908 |
| Total funds carried forward |
|
|
|
|
|
| at 31 August 2022 |
|
£ 352,440 |
£ 132,175 |
£484,615 |
£ 480,988 |
|
Notes |
|
|
|
|
31.8.22 |
31.8.21 |
|
|
£ |
£ |
| Fixed assets |
|
|
|
| Tangible assets |
10 |
329,989 |
337,009 |
| Current assets |
|
|
|
| Debtors |
11 |
22,383 |
22,789 |
| Cash at bank and in hand |
|
168,331 |
166,186 |
|
|
190,714 |
188,975 |
| Creditors: amounts falling due |
|
|
|
| within one year |
12 |
(36,088) |
(44,996) |
| Net current assets |
|
154,626 |
143,979 |
| Net assets |
|
£484,615 |
£ 480,988 |
| Funds |
|
|
|
| Restricted |
13 |
132,175 |
129,639 |
| Unrestricted |
|
|
|
| Undesignated |
14 |
347,440 |
351,349 |
| Designated |
14 |
5,000 |
- |
|
|
£484,615 |
£480,988 |
| Leasehold property |
overthe term ofthe lease |
| Improvements to property |
33% straight line |
| Fixtures and fittings |
15% straight line |
| Computerand |
|
| office equipment |
25% straight line |
|
Unrestricted |
Restricted |
Total |
|
funds |
funds |
2022 |
|
£ |
£ |
£ |
| General donations and gifts |
85 |
_ |
85 |
| Grants |
653 |
11,576 |
12,229 |
|
£738 |
£ 11,576 |
£12,314 |
| INCOME FROM DONATIONS 2021 |
|
|
|
|
Unrestricted |
Restricted |
Total |
|
funds |
funds |
2021 |
|
£ |
£ |
£ |
| General donations and gifts |
668 |
- |
668 |
| Grants |
59,308 |
939 |
60,247 |
|
£59,976 |
£939 |
£60,915 |
|
|
Unrestricted |
Restricted |
Restricted |
Total |
|
|
funds |
funds |
|
2022 |
|
|
£ |
|
£ |
£ |
|
Lettings |
109,645 |
|
_ |
109,645 |
|
Squirrels Pre-School fees |
135,940 |
|
- |
135,940 |
|
SEN/EYPP |
- |
|
9,420 |
9,420 |
|
|
£ 245,585 |
**£ ** |
9,420 |
£ 255,005 |
|
CHARITABLE ACTIVITIES 2021 |
|
|
|
|
|
|
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 |
| **5 ** |
OTHERTRADING ACTIVITIES |
|
|
|
|
|
|
|
Unrestricted funds |
|
|
|
|
|
|
2022 |
2021 |
|
|
|
|
£ |
£ |
|
Fundraising income |
|
13,853 |
|
2,456 |
|
Copier and laminator income |
|
|
385 |
60 |
|
|
|
**£ ** |
14,238 |
£2,516 |
| INVESTMENT INCOME |
|
|
|
**Unrestricted ** |
funds |
|
2022 |
2021 |
| Interest receivable |
£ 46 |
£ 333 |
|
2022 |
2021 |
|
£ |
£ |
| Depreciation |
8,705 |
8,631 |
| Independent examination |
3,013 |
3,138 |
|
Centre |
|
|
|
|
Total |
|
fundraising |
Centre |
Squirrels |
Bluebell |
Governance |
2022 |
|
£ |
£ |
£ |
£ |
£ |
£ |
| Costs directly allocated to activities |
|
|
|
|
|
|
| Salaries and pensions |
|
46,699 |
89,363 |
6,617 |
|
142,679 |
| Recruitment |
|
- |
1,166 |
|
|
1,166 |
| Staff training |
|
- |
341 |
|
|
341 |
| Postage |
|
25 |
- |
|
|
25 |
| Refreshments |
|
160 |
316 |
|
|
476 |
| Room hire |
|
50 |
32,125 |
|
|
32,175 |
| Toys and equipment |
|
|
1,236 |
|
|
1,236 |
| Toddler Group costs |
|
|
87 |
|
|
87 |
| Fundraising costs |
47 |
|
- |
|
|
47 |
| Activities costs |
7,198 |
|
- |
|
|
7,198 |
| Band and coach hire |
3,890 |
|
- |
|
|
3,890 |
| Supportcosts allocated to activities |
|
|
|
|
|
|
| Rates |
|
1,000 |
|
1,450 |
- |
2,450 |
| Light and heat |
|
7,250 |
|
10,747 |
- |
17,997 |
| Security and fire protection |
|
1,756 |
|
2,099 |
- |
3,855 |
| Insurance |
|
5,014 |
|
1,151 |
- |
6,165 |
| Independent examination fees |
|
- |
|
- |
3,013 |
3,013 |
| Other professional fees |
|
- |
|
- |
184 |
184 |
| Carried forward |
11,135 |
61,954 |
124,634 |
22,064 |
3,197 |
222,984 |
| **8 ** |
TOTAL RESOURCES EXPENDED - (continued) |
TOTAL RESOURCES EXPENDED - (continued) |
|
|
|
|
|
|
|
|
|
Centre |
|
|
|
|
Total |
|
|
|
fundraising |
Centre |
Squirrels |
Bluebell |
Governance |
2022 |
|
**Support costs allocated ** |
to activities - (continued) |
£ |
£ |
£ |
£ |
£ |
£ |
|
Brought forward |
|
11,135 |
61,954 |
124,634 |
22,064 |
3,197 |
222,984 |
|
Telephone |
|
|
1,089 |
(4) |
. |
|
1,085 |
|
Printing and stationery |
|
|
705 |
176 |
- |
|
881 |
|
Repairs and maintenance |
|
|
11,759 |
1,143 |
7,149 |
|
20,051 |
|
Computer software |
|
|
4,053 |
56 |
- |
|
4,109 |
|
Sundry |
|
|
602 |
972 |
59 |
|
1,633 |
|
Cleaning materials and services |
|
|
4,030 |
84 |
12,719 |
|
16,833 |
|
Bank charges |
|
|
681 |
- |
- |
|
681 |
|
Property |
- depreciation |
|
4,182 |
773 |
- |
|
4,955 |
|
Fixture and fittings |
- depreciation |
|
3,491 |
221 |
38 |
|
3,750 |
|
Subscriptions and registrations |
|
|
381 |
243 |
- |
|
624 |
|
Licenses |
|
|
2,439 |
- |
- |
|
2,439 |
|
Advertising |
|
|
136 |
- |
- |
|
136 |
|
Bad debts |
|
|
131 |
- |
- |
|
131 |
|
Grant expenditure |
|
|
11,168 |
360 |
- |
|
11,528 |
|
Recoverable costs |
|
|
- |
- |
(13,844) |
|
(13,844) |
|
|
|
£ 11,135 |
£ 106,801 |
£ 128,658 |
£28,185 |
£3,197 |
£ 277,976 |
|
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 toactivities |
|
|
|
|
|
|
| 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 |
| **8 ** |
TOTAL RESOURCES EXPENDED- (continued) |
TOTAL RESOURCES EXPENDED- (continued) |
|
|
|
|
|
|
|
|
|
Centre |
|
|
|
|
Total |
|
|
|
fundraising |
Centre |
Squirrels |
Bluebell |
Governance |
2021 |
|
Support costs allocated |
toactivities - (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 |
|
Grantexpenditure |
|
- |
1,018 |
521 |
- |
- |
1,539 |
|
Recoverable costs |
|
- |
- |
- |
(9,787) |
- |
(9,787) |
|
|
|
£ 2,055 |
£69,140 |
£ 121,234 |
£ 28,999 |
£ 6,788 |
£228,216 |
|
2022 |
2021 |
|
£ |
£ |
| Wages and salaries |
132,641 |
115,408 |
| Social security costs |
5,923 |
3,901 |
| Pensions |
4,115 |
2,923 |
|
£ 142,679 |
£ 122,232 |
|
No. |
No. |
| The average monthly number of employees, |
|
|
| during the period was made up as follows: |
|
|
| Squirrels Pre-School |
10 |
9 |
| Community Centre |
6 |
6 |
|
16 |
15 |
| TANGIBLE FIXED ASSETS |
|
|
|
|
|
|
|
Fixtures, |
|
|
|
|
fittings |
|
|
Leasehold Improvements |
|
and office |
|
|
property to property |
|
equipment |
Total |
|
£ |
£ |
£ |
£ |
| Cost |
|
|
|
|
| At 1 September 2021 |
411,624 |
11,820 |
67,400 |
490,844 |
| Additions |
125 |
|
1,560 |
1,685 |
| At 31 August 2022 |
411,749 |
11,820 |
68,960 |
492,529 |
| Depreciation |
|
|
|
|
| At 1 September 2021 |
84,151 |
11,820 |
57,864 |
153,835 |
| Chargefor the period |
4,955 |
|
3,750 |
8,705 |
| At 31 August 2022 |
89,106 |
11,820 |
61,614 |
162,540 |
| Net book value |
|
|
|
|
| At 31 August 2022 |
£ 322,643 |
£ - |
£ 7,346 |
£ 329,989 |
| At 31 August 2021 |
£ 327,473 |
£ - |
£ 9,536 |
£ 337,009 |
|
2022 |
2021 |
|
£ |
£ |
| Trade debtors |
13,573 |
12,519 |
| Prepayments |
8,810 |
10,270 |
|
£ 22,383 |
£ 22,789 |
|
2022 |
2021 |
|
£ |
£ |
| Accruals |
11,062 |
18,115 |
| Deferred income |
25,026 |
26,881 |
|
£ 36,088 |
£ 44,996 |
|
2022 |
2021 |
|
£ |
£ |
| Deferred income |
|
|
| Balance at 1 September2021 |
26,881 |
25,503 |
| Amount received |
3,757 |
13,727 |
| Amount released to income |
(5,612) |
(12,349) |
| Balance at 31 August 2022 |
£ 25,026 |
£26,881 |
|
Balance |
Movement in funds |
Movement in funds |
|
Balance |
|
at |
Incoming |
Expenditure |
|
at |
|
1.9.21 |
**resources ** |
**gains/(losses) ** |
Transfers |
31.8.22 |
|
£ |
£ |
£ |
£ |
£ |
| Building Fund |
125,919 |
- |
(1,577) |
. |
124,342 |
| Other funds |
1,000 |
1,576 |
(2,076) |
- |
500 |
| SEN/EYPP |
2,720 |
9,420 |
(4,807) |
- |
7,333 |
| Velux Windows |
- |
10,000 |
(10,000) |
- |
- |
|
£ 129,639 |
£ 20,996 |
£ (18,460) |
£ - |
£132,175 |
|
Balance |
Movement in funds |
Movement in funds |
|
Balance |
|
at |
Incoming |
Expenditure |
|
at |
|
1.4.20 |
**resources ** |
**gains/(losses) ** |
Transfers |
31.8.21 |
|
£ |
£ |
£ |
£ |
£ |
| Building Fund |
127,496 |
_ |
(1,577) |
_ |
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 |
|
1.9.21 |
**resources ** |
gains/(losses) Transfers |
|
31.8.22 |
|
£ |
£ |
£ |
£ |
£ |
| Unrestricted funds |
351,349 |
260,607 |
(259,516) |
(5,000) |
347,440 |
| Designated funds |
- |
- |
|
5,000 |
£ 5,000 |
|
£ 351,349 |
£ 260,607 |
£(259,516) |
£ |
£ 352,440 |
|
Balance |
Movement in funds |
Movement in funds |
|
Balance |
|
at |
Incoming |
Expenditure, |
|
at |
|
1.4.20 |
**resources ** |
**gains/(losses) ** |
Transfers |
31.8.21 |
|
£ |
£ |
£ |
£ |
£ |
| Unrestricted funds |
£318,700 |
£257,136 |
£ (224,487) |
£ - |
£351,349 |
| **ANALYSIS OF NET ASSETS BETWEEN ** |
|
FUNDS |
|
|
|
|
Tangible |
Net |
|
|
fixed |
current |
Total |
|
assets |
assets |
2022 |
|
£ |
£ |
£ |
| Restricted funds |
124,342 |
7,833 |
132,175 |
| Unrestricted funds |
205,647 |
146,793 |
352,440 |
| Total funds |
£ 329,989 |
£ 154,626 |
£484,615 |
| ANALYSIS OF NET ASSETS BETWEEN FUNDS 2021 |
|
|
|
|
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 |