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.
2
## **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 :-
- 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 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:
- 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
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|
|---|---|---|---|---|
12