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2021-04-30-accounts

Registered Charity Number 1058920

SKERTON (LANCASTER) COMMUNITY ASSOCIATION

Report and Accounts

30 April 2021

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Report and accounts Contents

Page
Charity information 1
Trustee's report 2
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the accounts 8
Detailed statement of income 11
Detailed statement of expenditure 12

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Charity information

Trustees

J C Brannon E Corless J T Hall M Kneeshaw H L Prady R M Redfern J D Walker

Address

King Georges Field Slyne Road Lancaster LA1 2JH

Registered charity number

1058920

Independent examiner

J R Lowes MAAT 102 Broadway Morecambe LA4 5XY

1

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Trustees' report for the year ended 30 April 2021

Reference and administrative details

The full name of the charity is Skerton (Lancaster) Community Association.

The charity registration number is 1058920.

The principal address is King Georges Field, Slyne Road, Lancaster, LA1 2JH.

The trustees of the charity during the year were :-

J C Brannon (Chair), H L Prady (Vice chair), E Corless (Treasurer), J T Hall (Secretary),

M Kneeshaw, R M Redfern and J D Walker.

Structure, governance and management

The charity is governed by the Constitution adopted at a public meeting on the 9 July 1996. It is an unincorporated Association. Trustees are either elected by the membership or appointed by the existing trustees.

Objectives and activities

The objectives of the charity are to maintain and manage a Community Centre in the Skerton area of Lancaster.

The aims are to provide facilities and services to all members of the community for recreation, education and leisure time occupation, with the object of improving the conditions of life and in the interests of social welfare for the inhabitants of the area.

The main activities undertaken in relation to these objectives is the provision of Skerton Community Centre and facilities for people of all ages, which offer a wide range of services and activities to the local community.

The trustees confirm that they have referred to the guidance on public benefit by the Charity Commission and consider that the charity's activities and aims during the year were carried out for the public benefit. The centre welcomes all people regardless of personal background, faith, gender or personal circumstances.

Financial review

The results for the year and financial position of the charity are set out in the annexed accounts.

The trustees have examined the requirement to maintain reserves for the ongoing work of the charity and have concluded that the most appropriate level is between three and six months of the unrestricted expenditure of the community centre.

The total freely available reserves at the year end is £27,712 (2020 £7,478). This is equivalent to twelve months of reserves.

The trustees consider the financial performance of the charity during the year to have been satisfactory.

2

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Trustees' report for the year ended 30 April 2021

Achievements and performance

This has been an unprecedented year which has seen most of the activities of the centre unable to continue in their usual format, due to Covid-19 restrictions. Demand for the food club saw the centre expand the offer to two food clubs a week from April 2020 and include the offer of delivery of food club bags, allowing the centre to reach vulnerable and older members and provide some familiar (socially distanced) contact which addressed issues around loneliness and isolation. It also enabled the centre to record this as outreach work and demonstrate a continued need for the groups. The same has been done with the food club and youth work, evidencing the families the centre has continued to support through the distribution of food and helped by the appreciative responses from families. This enabled the centre to account for expenditure of some funding received before the pandemic as being spent during the pandemic even whilst groups were not running.

The trustees careful use of the furlough scheme was especially helpful when part time arrangements were introduced and people could work a few hours and be furloughed for their remaining hours. We were very grateful for the volunteer support we had during the first few months of the pandemic which allowed us to keep the food club going and even expand provision to a second one and deliver to people but as months went by we learnt that we really needed to have staff underpinning these activities and so the flexible furlough arrangements available from July 2020 were essential. The trustees consider it an achievement to have been able to continue to pay staff 100% of wages whilst furloughed, ensuring that staff were available and able to return to their roles as and when needed whilst at the same time maintaining strong finances.

Being one of few organisations that continued to provide resources during the lockdown stages of the pandemic was recognised by other organisations in the district. The council made regular contact, enabling us to secure government funding. CVS also made contact and encouraged us to apply for funding including a pot of CCG money which was used to start a free meal takeaway in February 2021. Our social media presence increased because of our work in lockdown and increased our profile and we will continue to use that going forward to help promote all our activities.

The focus of our work altered substantially during this year, defined by Covid restrictions and the circumstances of people in the community we support. At 30 April 2021 food provision remained the focus but going forward will continue to be a big part of what we do.

The trustees are satisfied with the performance of the charity during this unprecedented year and the position as at April 2021. We consider that the charity is in a strong position to resume its activities during the coming year and that the assets are adequate to fulfil its obligations.

3

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Trustees' report for the year ended 30 April 2021

Statement of trustees' responsibilities

Charity Law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those accounts the trustees are required to :-

The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time, the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are also responsible for the contents of the trustees' report. The responsibility of the independent examiner in relation to the trustees' report, is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the accounts.

This report was approved by the board of trustees on 29 November 2021.

J C Brannon Trustee

4

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Independent examiner's report to the trustees for the year ended 30 April 2021

I report to the trustees on my examination of the accounts of the charity for the year ended 30 April 2021.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").

I report in respect of my examination of the charities accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

J R Lowes MAAT 102 Broadway Morecambe LA4 5XY

29 November 2021

5

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Statement of financial activities for the year ended 30 April 2021

Income
Donations and grants
Fundraising events
Income from community centre users
Total income
Expenditure
Community centre running costs
Cost of activities
Administration expenses
Total expenditure
Net increase in the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2021
£
25,977
3,026
16,345
45,348
7,152
17,056
1,547
25,755
19,593
13,891
33,484		 Restricted
funds
2021
£
30,804
-
-
30,804
-
47,198
55
47,253
(16,449)
71,050
54,601		 Total Funds
this year
2021
£
56,781
3,026
16,345
76,152
7,152
64,254
1,602
73,008
3,144
84,941
88,085		 Total Funds
last year
2020
£
79,825
1,530
22,613
103,968
16,269
64,535
1,839
82,643
21,325
63,616
84,941

6

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Balance sheet as at 30 April 2021

Notes
The assets and liabilities of the charity :
Fixed assets
Tangible assets
4
Current assets
Debtors
5
Cash at bank and in hand
6
Liabilities
Creditors
7
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity :
Unrestricted fund
Restricted funds
8
Total charity funds
On behalf of the trustees		 2021
£
5,772
482
83,859
84,341
(2,028)
82,313
88,085
88,085
33,484
54,601
88,085
88,085		 2020
£
6,413
137
80,242
80,379
(1,851)
78,528
84,941
84,941
13,891
71,050
84,941
84,941

E Corless Approved by the trustees on 29 November 2021

7

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Notes to the accounts for the year ended 30 April 2021

1 Accounting policies

Basis of preparation of the accounts

The accounts have been prepared in accordance with the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales and have been drawn up in accordance with the provisions of the Charities Act.

Accounting convention

The accounts are prepared, on a going concern basis, under the historical cost convention.

Recognition of income

All income is accounted for when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Volunteer help

The value of any voluntary help received is not included in these accounts.

Recognition of expenditure

Expenditure is accounted for on the accruals basis in accordance with normal accounting principles.

Fixed assets and depreciation

All tangible fixed assets are stated at cost or, if gifted, at the value to the charity on receipt.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful economic lives.

Equipment - 10% on the reducing balance basis.

Recognition of liabilities

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Unrestricted fund

The unrestricted fund comprise of amounts retained by the charity for general use. They are expendable at the discretion of the charity, in furtherance of the objects of the charity.

Taxation

As a registered charity, the company is exempt from taxation to the extent that its income and gains are applicable to charitable purposes only.

8

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Notes to the accounts for the year ended 30 April 2021

2
Cost of independent examination and accountancy services
Independent examiner's fee for reporting on the accounts
Other accountancy services paid to the independent examiner
3
Staff costs
Gross salaries, pensions and social security costs
Numbers of employees
Engaged on charitable activities
4
Tangible assets
Asset cost
At 1 May 2020
Additions
At 30 April 2021
Accumulated depreciation
At 1 May 2020
Charge for the year
At 30 April 2021
Net book value
At 30 April 2021
At 30 April 2020
5
Debtors
Accrued income
Prepayments		 2021
£
575
300
875
2021
£
46,902
5
2021
£
69
413
482		 2020
£
675
300
975
2020
£
47,025
5
Equipment
£
31,843
-
31,843
25,430
641
26,071
5,772
6,413
2020
£
137
-
137

9

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Notes to the accounts for the year ended 30 April 2021

6
Cash at bank and in hand
Autumn club account
General account
Restricted funds account
Youth groups account
Wages account
Petty cash account
7
Creditors
Trade creditors
Accrued expenses
Paye and pension contributions		 Unrestricted
fund
£
-
28,791
-
-
-
-
28,791		 Restricted
funds
£
11,571
-
3
14,743
28,751
-
55,068		 2021
Total
£
11,571
28,791
3
14,743
28,751
-
83,859
2021
£
986
575
467
2,028		 2020
Total
£
11,782
8,680
5,758
14,828
39,192
2
80,242
2020
£
666
675
510
1,851

8 Restricted funds

Autumn club fund
Restricted expenditure fund
Salary and wages fund
Youth groups fund		 Funds at
2020
£
11,782
5,758
38,682
14,828
71,050		 Incoming
resources
£
-
-
30,804
-
30,804		 Outgoing
resources
£
211
5,755
41,202
85
47,253		 Funds at
2021
£
11,571
3
28,284
14,743
54,601

9 Expenses paid to trustees or persons connected with trustees

None of the trustees were paid any remuneration or expenses by the charity during the year.

10

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Detailed statement of financial activities for the year ended 30 April 2021

Income
Donations and grants
Donations and grants received
Total donations and grants
Fundraising events
Fundraising activities
Total fundraising events
Income from community centre users
Hire of centre to groups, clubs and for events
Total from community centre users
Total income		 Unrestricted
funds
2021
£
25,977
25,977
3,026
3,026
16,345
16,345
45,348		 Restricted
funds
2021
£
30,804
30,804
-
-
-
-
30,804		 Total Funds
this year
2021
£
56,781
56,781
3,026
3,026
16,345
16,345
76,152		 Total Funds
last year
2020
£
79,825
79,825
1,530
1,530
22,613
22,613
103,968

11

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Detailed statement of financial activities for the year ended 30 April 2021

Expenditure
Community centre running costs
Lease of Hall
Water charges
Insurance
Light and heat
Repairs, equipment and improvements
Garden expenses
Cleaning materials and refuse charges
Total community centre running costs
Cost of activities
Activities and equipment for hall users
Depreciation of equipment
Sundry expenses
Volunteer and staff expenses
Wages, pensions and national insurance
Total cost of activities
Administration expenses
Telephone and broadband
Postage and stationery
Bank charges
Accountancy fees
Total administration expenses
Total expenditure		 Unrestricted
funds
2021
£
1,850
341
1,746
1,428
1,458
-
329
7,152
15,956
641
152
307
-
17,056
648
24
-
875
1,547
25,755		 Restricted
funds
2021
£
-
-
-
-
-
-
-
-
296
-
-
-
46,902
47,198
-
-
55
-
55
47,253		 Total Funds
this year
2021
£
1,850
341
1,746
1,428
1,458
-
329
7,152
16,252
641
152
307
46,902
64,254
648
24
55
875
1,602
73,008		 Total Funds
last year
2020
£
1,850
683
1,737
2,402
8,015
731
851
16,269
15,879
713
525
393
47,025
64,535
651
139
74
975
1,839
82,643

12