OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-08-31-accounts

Pages 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
The following pages do not form part of the statutory financial statements : The following pages do not form part of the statutory financial statements :
Income and Expenditure - Community Centre 25 - 26
- Squirrels Pre-School 27
- Bluebell Centre 28

Directors Mrs K F Kane (Chairman)
MrAlan Hayman
Mr Mark Rassell
Mrs Pamela Brown (resigned 6 April 2023)
Mr Paul Jackson (appointed 17 February 2023)
Mr John Baker (appointed 17 February 2023,
resigned 13 December 2023)
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
SB Audit 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 2023 2022
£ £ £ £
Income from:
Donations 3 37 3,688 3,725 12,314
Charitable activities 4 254,381 6,237 260,618 255,005
Other trading activities 5 17,738 - 17,738 14,238
Investments 6 713 - 713 46
Total income 272,869 9,925 282,794 281,603
Expended on:
Raising funds 8 11,022 . 11,022 11,135
Charitable activities 8 247,947 11,353 259,300 266,841
Total expenditure 258,969 11,353 270,322 277,976
Net income/(expenditure) 13,900 (1,428) 12,472 3,627
Reconciliation of funds:
Total funds brought forward
at 1 September 2022 352,440 132,175 484,615 480,988
Total funds carried forward
at 31 August 2023 £ 366,340 £ 130,747 £ 497,087 £484,615

Notes
31.8.23 31.8.22
£ £
Fixed assets
Tangible assets 10 321,538 329,989
Current assets
Debtors 11 30,047 22,383
Cash at bank and in hand 183,545 168,331
213,592 190,714
Creditors: amounts falling due
within one year 12 (38,043) (36,088)
Net current assets 175,549 154,626
Net assets £ 497,087 £484,615
Funds
Restricted 13 130,747 132,175
Unrestricted
Undesignated 14 361,340 347,440
Designated 14 5,000 5,000
£ 497,087 £484,615
K F Kane A Hayman
Director Director
/c f (o^sl
Company number: 03169275

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

Unrestricted Unrestricted Restricted Total
funds funds 2023
£ £ £
General donations and gifts 37 . 37
Grants - 3,688 3,688
**£ ** 37 £ 3,688 £ 3,725

INCOME FROM DONATIONS 2022
Unrestricted Restricted Total
funds funds 2022
£ £ £
General donations and gifts 85 _ 85
Grants 653 11,576 12,229
£738 £ 11,576 £ 12,314

Unrestricted Restricted Total
funds funds 2023
£ £ £
Lettings 106,448 . 106,448
Squirrels Pre-School fees 147,933 - 147,933
SEN/EYPP - 6,237 6,237
£ 254,381 £ 6,237 £260,618
CHARITABLE ACTIVITIES 2022
Unrestricted 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

OTHER TRADING ACTIVITIES
Unrestricted funds
2023 2022
£ £
Fundraising income 17,617 13,853
Copier and laminator income 121 385
£ 17,738 £14,238

INVESTMENT INCOME
**Unrestricted ** funds
2023 2022
Interest receivable £ 713 £46

2023 2022
£ £
Depreciation 8,821 8,705
Independent examination 3,425 3,013

Centre Total
fundraising Centre Squirrels Bluebell Governance 2023
£ £ £ £ £ £
Costs directly allocated toactivities
Salaries and pensions 41,996 110,395 3,862 156,253
Recruitment - 170 - 170
Staff training 90 780 870
Postage 11 8 19
Travelling - 3 3
Refreshments 96 436 532
Room hire 33,260 33,260
Toys and equipment 1,184 1,184
Fundraising costs 100 - 100
Activities costs 8,482 - 8,482
Band and coach hire 2,440 - 2,440
Support costs allocated to activities
Rates 1,292 - 1,436 - 2,728
Light and heat 3,236 - 7,561 - 10,797
Security and fire protection 729 - 5,477 - 6,206
Insurance 4,944 - 721 - 5,665
Independent examination fees - - - 3,425 3,425
Carried forward 11,022 52,394 146,236 19,057 3,425 232,134

**8 ** TOTAL RESOURCES EXPENDED - (continued) TOTAL RESOURCES EXPENDED - (continued)
Centre Total
fundraising Centre Squirrels Bluebell Governance 2023
Support costs allocated toactivities - (continued) £ £ £ £ £ £
Brought forward 11,022 52,394 146,236 19,057 3,425 232,134
Telephone - 1,427 7 _ . 1,434
Printing and stationery - 413 207 - - 620
Repairs and maintenance - 3,868 272 2,501 - 6,641
Computersoftware - 4,570 - - 4,570
Sundry - 403 1,144 110 1,657
Cleaning materials and services - 3,683 2 12,693 16,378
Bank charges - 1,017 - - 1,017
Property - depreciation - 4,264 702 - 4,966
Fixture and fittings - depreciation - 3,820 - 35 3,855
Subscriptions and registrations - 488 272 - 760
Licenses - 1,652 - 324 1,976
Advertising - 100 - - 100
Bad debts - 517 - - 517
Grant expenditure - 3,688 1,172 - 4,860
Recoverable costs - - - (11,163) (11,163)
£11,022 £ 82,304 £ 150,014 £ 23,557 £ 3,425 £ 270,322

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
Support costs allocated to activities
Rates 1,000 - 1,450 - 2,450
Light and heat 7,257 - 10,747 - 17,997
Security and fire protection 1,765 - 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
Computersoftware 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

2023 2022
£ £
Wages and salaries 147,686 132,641
Social security costs 4,479 5,923
Pensions 4,088 4,115
£ 156,253 £ 142,679
No. No.
The average monthly number of employees,
during the period was made up as follows:
Squirrels Pre-School 12 10
Community Centre 7 6
19 16

TANGIBLE FIXED ASSETS
Fixtures,
fittings
Leasehold Improvements and office
property to property equipment Total
£ £ £ £
Cost
At 1 September 2022 411,749 11,820 68,960 492,529
Additions 370 370
At 31 August 2023 411,749 11,820 69,330 492,899
Depreciation
At 1 September 2022 89,106 11,820 61,614 162,540
Charge forthe period 4,966 3,855 8,821
At 31 August 2023 94,072 11,820 65,469 171,361
Net book value
At 31 August 2023 £317,677 £ - £ 3,861 £321,538
At 31 August 2022 £ 322,643 £ - £ 7,346 £ 329,989

2023 2022
£ £
Trade debtors 5,708 13,573
Other debtors 11,019 _
Accrued income 3,067
Prepayments 10,253 8,810
£ 30,047 £ 22,383

2023 2022
£ £
Accruals 15,661 11,062
Deferred income 22,382 25,026
£ 38,043 £ 36,088
2023 2022
£ £
Deferred income
Balance at 1 September2022 25,026 26,881
Amount received 5,274 3,757
Amount released to income (7,918) (5,612)
Balance at 31 August 2023 £ 22,382 £ 25,026

Balance Movement in funds Movement in funds Balance
at Incoming Expenditure at
1.9.22 **resources ** **gains/(losses) ** **Transfers ** 31.8.23
£ £ £ £ £
Building Fund 124,342 . (1,577) 122,765
Otherfunds 500 3,688 (3,688) 500
SEN/EYPP 7,333 6,237 (6,088) 7,482
£ 132,175 £ 9,925 £(11,353) £ - £ 130,747

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
1.9.22 **resources ** **gains/(losses) ** Transfers 31.8.23
£ £ £ £ £
Unrestricted funds 347,440 272,869 (258,969) . 361,340
Designated funds 5,000 - - - 5,000
£ 352,440 £ 272,869 £ (258,969) £ - £ 366,340

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

Tangible Net
fixed current Total
assets assets 2023
£ £ £
Restricted funds 122,765 7,982 130,747
Unrestricted funds 198,773 167,567 366,340
Total funds £ 321,538 £ 175,549 £ 497,087
ANALYSIS OF NETASSETS BETWEEN FUNDS 2022
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

2023 2022
£ £
Income from:
Donations and grants 2,624 12,124
Letting income 89,985 82,650
Fundraising events and activities 17,617 13,853
Interest received 713 46
Copier income 121 385
Total income carried forward 111,060 109,058

2023 2022
£ £
Total income brought forward 111,060 109,058
Expenditure on:
Cost of generating funds
Cost of fundraising and trading:
Fundraising costs 100 47
Activities cost 8,482 7,198
Band and coach hire 2,440 3,890
Charitable activities
Rates 1,292 1,000
Security and fire protection 729 1,756
Insurance 4,944 5,014
Light and heat 3,236 7,250
Room hire - 50
Refreshments 96 160
Postage 11 25
Telephone 1,427 1,089
Printing and stationery 413 705
Computer software and support 4,570 4,053
Cleaning materials and services 3,683 4,030
Repairs and maintenance 3,868 11,759
Bank charges 1,017 681
Property - depreciation 4,264 4,182
Fixture and fittings - depreciation 3,820 3,491
Subscriptions 488 381
Licenses 1,652 2,439
Advertising 100 136
Sundry 403 602
Salaries - letting 41,996 46,699
Training - fee income 90
Bad debts 517 131
Grant expenditure 3,688 11,168
Governance costs
Independent examination 3,128 2,530
Other professional fees - 184
Total expenditure 96,454 120,650
Net surplus/(expenditure) £ 14,606 £(11,592)

2023 2022
£ £
Income from:
Donations and grants 1 170
Fee income 154,170 145,360
Fundraising events and activities 1,100 -
Total income 155,271 145,530
Expenditure on:
Charitable activities
Room hire 33,260 32,125
Refreshments 436 316
Telephone 7 (4)
Printing and stationery 207 176
Postage 8 -
Computer software and support - 56
Cleaning materials and services 2 84
Repairs and maintenance 272 1,143
Travelling 3 -
Property - depreciation 702 773
Fixture and fittings - depreciation - 221
Subscriptions 272 243
Sundry 1,144 972
Salaries - fee income 105,479 84,616
Salaries - early years 4,916 4,747
Training - fee income 780 341
Recruitment 170 1,166
Toys and equipment 1,184 1,236
Toddler Group costs - 87
Grant expenditure 1,172 360
Total expenditure 150,014 128,658
Net surplus £ 5,257 £ 16,872

2023 2022
£ £
Income from:
Letting income 16,463 26,995
Donation and grants - 20
Total income 16,463 27,015
Expenditure on:
Cost of generating funds
Charitable activities
Rates 1,436 1,450
Security and fire protection 5,477 2,099
Insurance 721 1,151
Light and heat 7,561 10,747
Cleaning materials and services 12,693 12,719
Repairs and maintenance 2,501 7,149
Fixtures and fittings - depreciation 35 38
Sundry 110 59
Licenses 324 -
Recoverable costs (11,163) (13,844)
Salaries - letting 3,862 6,617
Governance costs
Independent examination 297 483
Total expenditure 23,854 28,668
Net (expenditure) £(7,391) £(1,653)