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2023-04-30-accounts

Registered Charity Number 1058920

SKERTON (LANCASTER) COMMUNITY ASSOCIATION

Report and Accounts

30 April 2023

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 H L Prady J Rawlinson M Spence J Stavert

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 2023

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, E Corless (Treasurer), J Rawlinson, M Spence, J Stavert.

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 2023

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 continued financial support, we would be unable to carry out the vital work we do.

Harris Charity, John Laing & Skelton Bounty for supporting our youth summer residential.

Richard & Elizabeth Wilson & Councillor Jean Parr (Lancashire County Council Local Member’s Grant) for helping to provide community trips.

McCarthy Stone Foundation, The National Lottery Awards for All & Barchester Healthcare Foundation for helping to fund our programme supporting older people.

Lancaster District Mobility Trust for helping with transport costs for Autumn Club.

ASDA, Lancaster Community Fund & Lancashire County Council for supporting our winter warm space project.

Lancashire County Council, Food Futures & Lancaster & District CVS (Westminster Foundation) for supporting projects providing access to food.

Garfield Weston, & Lancaster City Council (neighbourhood projects) for supporting community projects.

Marks & Spencer’s for supporting the provision of Christmas gifts for local families.

Magic Little Grants (Local giving) for supporting the community garden.

Trusthouse Charitable Foundation for supporting salary and community centre running costs.

Lidl toy bank grant providing ongoing support for families.

Francis C Scott for their continued support for our young people’s programme.

Lancaster & District CVS (UK Shared Prosperity Fund) for funding cost of living assistance and support.

The total freely available reserves at the year end is £44,753 (2022 £47,014). This is equivalent to five months of the expenditure of the community centre.

Achievements and performance

It has been a difficult year for Skerton Community Centre as far as securing funding goes but with determination we have managed to keep on an even keel. This is because of the hard work of the staff together with the trustees.

We are in the process of applying to the National Lottery. We have had funding from several charitable trusts, and we thank them because without them our work could not continue.

3

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Trustees' report for the year ended 30 April 2023

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 15 January 2024.

J C Brannon Trustee

4

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Independent examiner's report to the trustees for the year ended 30 April 2023

I report to the trustees on my examination of the accounts of the charity for the year ended 30 April 2023.

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

15 January 2024

5

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Statement of financial activities for the year ended 30 April 2023

Income
Donations and grants
Fundraising events
Income from activities
Total income
Expenditure
Community centre running costs
Cost of activities
Administration expenses
Total expenditure
Net (decrease)/increase in the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2023
£
19,124
32
26,372
45,528
12,517
34,054
1,738
48,309
(2,781)
52,209
49,428		 Restricted
funds
2023
£
51,511
-
7,639
59,150
796
62,489
-
63,285
(4,135)
64,995
60,860		 Total Funds
this year
2023
£
70,635
32
34,011
104,678
13,313
96,543
1,738
111,594
(6,916)
117,204
110,288		 Total Funds
last year
2022
£
96,126
536
25,413
122,075
11,282
79,943
1,731
92,956
29,119
88,085
117,204

6

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Balance sheet as at 30 April 2023

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		 2023
£
4,675
3,246
105,039
108,285
(2,672)
105,613
110,288
110,288
49,428
60,860
110,288
110,288		 2022
£
5,195
790
114,342
115,132
(3,123)
112,009
117,204
117,204
52,209
64,995
117,204
117,204

E Corless Approved by the trustees on 15 January 2024

7

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Notes to the accounts for the year ended 30 April 2023

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 2023

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 2022
Additions
At 30 April 2023
Accumulated depreciation
At 1 May 2022
Charge for the year
At 30 April 2023
Net book value
At 30 April 2023
At 30 April 2022
5
Debtors
Accrued income
Prepayments		 2023
£
735
310
1,045
2023
£
59,542
4
2023
£
2,398
848
3,246		 2022
£
675
300
975
2022
£
56,360
4
Equipment
£
31,843
-
31,843
26,648
520
27,168
4,675
5,195
2022
£
362
428
790

9

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Notes to the accounts

for the year ended 30 April 2023

6 Cash at bank and in hand

Autumn club account
General account
Wages account
Youth groups account
7
Creditors
Trade creditors
Accrued expenses
Paye and pension contributions		 Unrestricted
fund
£
-
43,478
-
-
43,478		 Restricted
funds
£
14,335
-
31,613
15,613
61,561		 2023
Total
£
14,335
43,478
31,613
15,613
105,039
2023
£
1,236
735
701
2,672		 2022
Total
£
11,521
48,568
33,753
20,500
114,342
2022
£
1,669
675
779
3,123

8 Restricted funds

Autumn club fund
Salary and wages fund
Youth groups fund		 Funds at
2022
£
11,521
32,974
20,500
64,995		 Incoming
resources
£
8,602
42,480
8,068
59,150		 Outgoing
resources
£
5,788
44,542
12,955
63,285		 Funds at
2023
£
14,335
30,912
15,613
60,860

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 2023

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
2023
£
19,124
19,124
32
32
26,372
26,372
45,528		 Restricted
funds
2023
£
51,511
51,511
-
-
7,639
7,639
59,150		 Total Funds
this year
2023
£
70,635
70,635
32
32
34,011
34,011
104,678		 Total Funds
last year
2022
£
96,126
96,126
536
536
25,413
25,413
122,075

11

SKERTON (LANCASTER) COMMUNITY ASSOCIATION Detailed statement of financial activities for the year ended 30 April 2023

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
Advertising, website and marketing
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
2023
£
1,850
852
1,991
3,899
3,081
844
12,517
16,499
915
520
587
533
15,000
34,054
653
40
-
1,045
1,738
48,309		 Restricted
funds
2023
£
-
-
-
-
796
-
796
17,713
-
-
234
-
44,542
62,489
-
-
-
-
-
63,285		 Total Funds
this year
2023
£
1,850
852
1,991
3,899
3,877
844
13,313
34,212
915
520
821
533
59,542
96,543
653
40
-
1,045
1,738
111,594		 Total Funds
last 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

12