Registered Charity Number 1058920
SKERTON (LANCASTER) COMMUNITY ASSOCIATION
Report and Accounts
30 April 2022
## **SKERTON (LANCASTER) COMMUNITY ASSOCIATION Report and accounts Contents**
||**Page**|
|---|---|
|Charity information|1|
|Trustee's report|2|
|Independent examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the accounts|9|
|Detailed statement of income|12|
|Detailed statement of expenditure|13|
## **SKERTON (LANCASTER) COMMUNITY ASSOCIATION Charity information**
## **Trustees**
J C Brannon E Corless H L Prady 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 2022**
## **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 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.
2
## **SKERTON (LANCASTER) COMMUNITY ASSOCIATION Trustees' report for the year ended 30 April 2022**
## **Financial review**
The results for the year and financial position of the charity are set out in the annexed accounts.
Skerton Community Association wishes to express its thanks and appreciation to the following charitable trusts, foundations, and other grant awarding bodies for their support towards the ongoing work of Skerton Community Centre. Without their financial support we would be unable to carry out the vital work we do.
Garfield Weston Foundation, Francis C Scott Charitable Trust, and Walney Extension Community Fund for supporting staff wages.
Foyle Foundation, and Albert Hunt Trust for a contribution towards the salary of a food worker.
Dulverton Trust, Allen Lane Foundation, Lancaster CVS to provide support and activities for older people in our community.
People’s Postcode Trust, Lancashire County Council Community Projects, Lidl Community Fund, Tesco Community Fund, and Magic Little Grants for supporting our food programmes providing access to food for those who need it most.
Clothworkers Foundation for funding the replacement of the community centre boiler.
Other funders supporting our community development work include Arnold Clark Community Fund and Virgin media O2 Together Fund.
Comic relief Community fund for supporting organisational development.
Lancaster CVS for supporting activities designed to improve health & wellbeing during the winter months.
Areti Trust, Hedley Foundation, and Shepherd Street Trust for supporting our summer residential for young people.
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 expenditure of the community centre.
The total freely available reserves at the year end is £47,014 (2021 £27,712). This is equivalent to six months of the expenditure of the community centre.
The trustees consider the financial performance of the charity during the year to have been satisfactory.
3
## **SKERTON (LANCASTER) COMMUNITY ASSOCIATION Trustees' report for the year ended 30 April 2022**
## **Achievements and performance**
This year has been a very busy year for us. We have welcomed back our groups and started a new one.
Welcoming our Autumn Club back was a time of mixed emotions we were sad that quite a few of our members had either passed or were not well enough to come back but we welcomed lots of new people and the club grew close to capacity once again.
Then it was the turn of our Youth Club we did start out doing two clubs, a cooks club and a generic youth club but when we looked at our numbers and the young ages of our membership we decided it was best to combine both clubs with a youth club that ran for three hours. This started with a meal for everyone and then went on to different activities to entertain the group. It has been very successful and numbers are growing steadily. A residential is planned for later in the year.
Our Tuesday food club remains popular with numbers at capacity and a waiting list. Our Wednesday takeaway service proved very popular during covid restrictions many of our original service users are still coming along and a two course meal is being enjoyed every week for free.
A new group meets on Monday it is called Friendly Faces and is a warm space where people can go to enjoy soup and sandwiches and play darts, dominoes, pool, table tennis, and board games, this has had a good uptake and we hope it grows and brings lots of people out to socialise and have fun.
We welcome back our toddler group, table tennis group and our craft group.
All the members of groups we have spoken to are glad to be able to come back and meet with their friends.
None of these groups would have been able to meet without huge preparations from our staff they have been so flexible and reliable during covid. Now coming back to work full time they have taken on the work involved with enthusiasm and commitment.
Financially we have had a very good year and we are pleased to be in a secure place at the moment.
Hopefully next year will be just as busy and we can carry on the good work providing for our fantastic centre users.
We regretfully accepted the resignation of our long serving secretary Janet Hall. She has served the centre well and we wish her all the best in her future.
We welcome Joanne Rawlinson as Janet's successor.
4
## **SKERTON (LANCASTER) COMMUNITY ASSOCIATION Trustees' report for the year ended 30 April 2022**
## **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 :-
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the accounts.
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 2022.**
## **J C Brannon Trustee**
5
## **SKERTON (LANCASTER) COMMUNITY ASSOCIATION Independent examiner's report to the trustees for the year ended 30 April 2022**
I report to the trustees on my examination of the accounts of the charity for the year ended 30 April 2022.
## **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:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination.
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 2022
6
## **SKERTON (LANCASTER) COMMUNITY ASSOCIATION Statement of financial activities for the year ended 30 April 2022**
|**Income**
Donations and grants
Fundraising events
Income from activities
**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**
**2022**
**£**
28,026
536
19,617
**48,179**
7,502
20,221
1,731
**29,454**
**18,725**
33,484
**52,209**|**Restricted**
**funds**
**2022**
**£**
68,100
-
5,796
**73,896**
3,780
59,722
-
**63,502**
**10,394**
54,601
**64,995**|**Total Funds**
**this year**
**2022**
**£**
**96,126**
**536**
**25,413**
**122,075**
**11,282**
**79,943**
**1,731**
**92,956**
**29,119**
88,085
**117,204**|Total Funds
last year
2021
£
56,781
3,026
16,345
76,152
7,152
64,254
1,602
73,008
3,144
84,941
88,085|
|---|---|---|---|---|
7
## **SKERTON (LANCASTER) COMMUNITY ASSOCIATION Balance sheet as at 30 April 2022**
|**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|**2022**
**£**
**5,195**
**790**
**114,342**
**115,132**
**(3,123)**
**112,009**
**117,204**
**117,204**
**52,209**
**64,995**
**117,204**
**117,204**|2021
**£**
5,772
482
83,859
84,341
(2,028)
82,313
88,085
88,085
33,484
54,601
88,085
88,085|
|---|---|---|
**E Corless Approved by the trustees on 29 November 2022**
8
## **SKERTON (LANCASTER) COMMUNITY ASSOCIATION Notes to the accounts for the year ended 30 April 2022**
## **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.
9
## **SKERTON (LANCASTER) COMMUNITY ASSOCIATION Notes to the accounts for the year ended 30 April 2022**
|**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 2021
Additions
At 30 April 2022
**Accumulated depreciation**
At 1 May 2021
Charge for the year
At 30 April 2022
**Net book value**
At 30 April 2022
At 30 April 2021
**5**
**Debtors**
Accrued income
Prepayments|**2022**
**£**
675
300
975
**2022**
**£**
56,360
4
**2022**
**£**
362
428
790|**2021**
**£**
575
300
875
**2021**
**£**
46,902
5
**Equipment**
**£**
31,843
-
31,843
26,071
577
26,648
5,195
5,772
**2021**
**£**
69
413
482|
|---|---|---|
10
## **SKERTON (LANCASTER) COMMUNITY ASSOCIATION Notes to the accounts for the year ended 30 April 2022**
## **6 Cash at bank and in hand**
|Autumn club account
General account
Restricted funds account
Youth groups account
Wages account
**7**
**Creditors**
Trade creditors
Accrued expenses
Paye and pension contributions|**Unrestricted**
**fund**
**£**
-
48,568
-
-
-
48,568|**Restricted**
**funds**
**£**
11,521
-
-
20,500
33,753
65,774|**2022**
**Total**
**£**
11,521
48,568
-
20,500
33,753
114,342
**2022**
**£**
1,669
675
779
3,123|**2021**
**Total**
**£**
11,571
28,791
3
14,743
28,751
83,859
**2021**
**£**
986
575
467
2,028|
|---|---|---|---|---|
## **8 Restricted funds**
|Autumn club fund
Restricted expenditure fund
Salary and wages fund
Youth groups fund|**Funds at**
**2021**
**£**
11,571
3
28,284
14,743
54,601|**Incoming**
**resources**
**£**
2,924
3,800
61,050
6,122
73,896|**Outgoing**
**resources**
**£**
2,974
3,803
56,360
365
63,502|**Funds at**
**2022**
**£**
11,521
-
32,974
20,500
64,995|
|---|---|---|---|---|
## **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.
11
## **SKERTON (LANCASTER) COMMUNITY ASSOCIATION Detailed statement of financial activities for the year ended 30 April 2022**
|**Income**
**Donations and grants**
Donations and grants received
**Total donations and grants**
**Fundraising events**
Fundraising activities
**Total fundraising events**
**Income from activities**
Income from community centre users
**Total from activities**
**Total income**|**Unrestricted**
**funds**
**2022**
**£**
28,026
**28,026**
536
**536**
19,617
**19,617**
**48,179**|**Restricted**
**funds**
**2022**
**£**
68,100
**68,100**
-
**-**
5,796
**5,796**
**73,896**|**Total Funds**
**this year**
**2022**
**£**
96,126
**96,126**
536
**536**
25,413
**25,413**
**122,075**|Total Funds
last year
2021
£
56,781
56,781
3,026
3,026
16,345
16,345
76,152|
|---|---|---|---|---|
12
## **SKERTON (LANCASTER) COMMUNITY ASSOCIATION Detailed statement of financial activities for the year ended 30 April 2022**
|**Expenditure**
**Community centre running costs**
Rent
Water charges
Insurance
Light and heat
Repairs, equipment and improvements
Cleaning materials and refuse charges
**Total community centre running costs**
**Cost of activities**
Cost of providing activities for centre 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**
**2022**
**£**
1,850
318
1,866
1,394
1,159
915
**7,502**
18,701
577
581
362
-
**20,221**
652
91
13
975
**1,731**
**29,454**|**Restricted**
**funds**
**2022**
**£**
-
-
-
-
3,780
-
**3,780**
3,262
-
100
-
56,360
**59,722**
-
-
-
-
**-**
**63,502**|**Total Funds**
**this year**
**2022**
**£**
1,850
318
1,866
1,394
4,939
915
**11,282**
21,963
577
681
362
56,360
**79,943**
652
91
13
975
**1,731**
**92,956**|Total Funds
last 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|
|---|---|---|---|---|
13