Registered Charity Number 1058920
SKERTON (LANCASTER) COMMUNITY ASSOCIATION
Report and Accounts
30 April 2024
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
C M Brannon J C Brannon E Corless H L Prady J Rawlinson
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 2024
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 :-
C M Brannon, J C Brannon (Chair), H L Prady, E Corless (Treasurer), J Rawlinson, M Spence (resigned), J Stavert (resigned).
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.
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SKERTON (LANCASTER) COMMUNITY ASSOCIATION Trustees' report for the year ended 30 April 2024
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.
The Dowager Countess Eleanor Peel Trust. Julia and Hans Rausing Trust. Francis C Scott Charitable Trust. Community Foundation for Lancashire. The Bay Foundation. Shepherd Street Trust. The National Lottery. Lancashire Community Food Grant Scheme
The total freely available reserves at the year end is £19,033 (2023 £44,753). This is equivalent to just over two months of the expenditure of the community centre.
Achievements and performance
We have had a good year in that we secured funding for outings for older people, the community in general and young people and secured funding for a four night residential for the youth group.
Our sustainable income from renters and groups was stable and brought in enough money for the running costs of the centre.
I would like to thank the staff and volunteers for their efforts to raise money for centre costs and activities. Online sales, bingo evenings and the Thursday shop have helped to raise money all year
.
We are in need of staff wages and hope that we can secure funding for this in the future.
We do have money from Francis C Scott for youth activities and this enables us to buy in activities for our youth group.
Hopefully next year will lead us forward with wages funding for the next three years and enough rental and fundraising to help us sustain the outstanding work of Skerton Community Centre.
3
SKERTON (LANCASTER) COMMUNITY ASSOCIATION Trustees' report for the year ended 30 April 2024
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 :-
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation;
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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 10 June 2024.
J C Brannon Trustee
4
SKERTON (LANCASTER) COMMUNITY ASSOCIATION Independent examiner's report to the trustees for the year ended 30 April 2024
I report to the trustees on my examination of the accounts of the charity for the year ended 30 April 2024
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:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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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
10 June 2024
5
SKERTON (LANCASTER) COMMUNITY ASSOCIATION Statement of financial activities for the year ended 30 April 2024
| 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) in funds for the year Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds 2024 £ 1,140 1,381 21,610 24,131 9,407 39,088 1,824 50,319 (26,188) 49,428 23,240 |
Restricted funds 2024 £ 57,550 3,656 3,716 64,922 - 51,034 - 51,034 13,888 60,860 74,748 |
Total Funds this year 2024 £ 58,690 5,037 25,326 89,053 9,407 90,122 1,824 101,353 (12,300) 110,288 97,988 |
Total Funds last year 2023 £ 70,635 32 34,011 104,678 13,313 96,543 1,738 111,594 (6,916) 117,204 110,288 |
|---|---|---|---|---|
6
SKERTON (LANCASTER) COMMUNITY ASSOCIATION Balance sheet as at 30 April 2024
| Notes The assets and liabilities of the charity : Fixed assets Tangible assets 4 Current assets Debtors 5 Cash at bank 6 Current liabilities Creditors 7 Net current assets Net assets The funds of the charity : Unrestricted fund Restricted funds 8 Total charity funds On behalf of the trustees |
2024 £ 4,207 3,948 92,058 96,006 (2,225) 93,781 97,988 23,240 74,748 97,988 97,988 |
2023 £ 4,675 3,246 105,039 108,285 (2,672) 105,613 110,288 49,428 60,860 110,288 110,288 |
|---|---|---|
E Corless Approved by the trustees on 10 June 2024
7
SKERTON (LANCASTER) COMMUNITY ASSOCIATION Notes to the accounts for the year ended 30 April 2024
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 2024
| 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 2023 Additions At 30 April 2024 Accumulated depreciation At 1 May 2023 Charge for the year At 30 April 2024 Net book value At 30 April 2024 At 30 April 2023 5 Debtors Accrued income Prepayments |
2024 £ 735 340 1,075 2024 £ 61,248 4 2024 £ 2,817 1,131 3,948 |
2023 £ 735 310 1,045 2023 £ 59,542 4 Equipment £ 31,843 - 31,843 27,168 468 27,636 4,207 4,675 2023 £ 2,398 848 3,246 |
|---|---|---|
9
SKERTON (LANCASTER) COMMUNITY ASSOCIATION Notes to the accounts
for the year ended 30 April 2024
| 6 Cash at bank Autumn club account General account Wages account Youth groups account 7 Creditors Trade creditors Accrued expenses Paye and pension contributions |
Unrestricted fund £ - 16,505 - - 16,505 |
Restricted funds £ 18,076 - 38,292 19,185 75,553 |
2024 Total £ 18,076 16,505 38,292 19,185 92,058 2024 £ 685 735 805 2,225 |
2023 Total £ 14,335 43,478 31,613 15,613 105,039 2023 £ 1,236 735 701 2,672 |
|---|---|---|---|---|
8 Restricted funds
| Autumn club fund Salary and wages fund Youth groups fund |
Funds at 2023 £ 14,335 30,912 15,613 60,860 |
Incoming resources £ 9,156 43,350 12,416 64,922 |
Outgoing resources £ 5,415 36,775 8,844 51,034 |
Funds at 2024 £ 18,076 37,487 19,185 74,748 |
|---|---|---|---|---|
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 2024
| 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 services Total from activities Total income |
Unrestricted funds 2024 £ 1,140 1,140 1,381 1,381 21,610 21,610 24,131 |
Restricted funds 2024 £ 57,550 57,550 3,656 3,656 3,716 3,716 64,922 |
Total Funds this year 2024 £ 58,690 58,690 5,037 5,037 25,326 25,326 89,053 |
Total Funds last year 2023 £ 70,635 70,635 32 32 34,011 34,011 104,678 |
|---|---|---|---|---|
11
SKERTON (LANCASTER) COMMUNITY ASSOCIATION Detailed statement of financial activities for the year ended 30 April 2024
| 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 community centre services 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 Accountancy fees Total administration expenses Total expenditure |
Unrestricted funds 2024 £ 1,840 678 1,995 2,726 1,212 956 9,407 12,308 281 468 818 740 24,473 39,088 716 33 1,075 1,824 50,319 |
Restricted funds 2024 £ - - - - - - - 14,127 - - 132 - 36,775 51,034 - - - - 51,034 |
Total Funds this year 2024 £ 1,840 678 1,995 2,726 1,212 956 9,407 26,435 281 468 950 740 61,248 90,122 716 33 1,075 1,824 101,353 |
Total Funds last 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 |
|---|---|---|---|---|
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