# 



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|||**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||





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||**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||





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## 

|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|



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## 

||**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|





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## 

||**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**|





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## 

||**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|



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|||**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)|