THE AUTUMN CENTRE Charity number 1066579 ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 COMMUNITY Communty Accounts Service
THE AUTUMN CENTRE CONTENTS FOR THE YEAR ENDED 31 MARCH 2023 Page Legal and Administrats've Informabon Trust8es Annual Report Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the financial statements 8-11
THE AUTUMN CENTRE LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2023 Trustsas G Scott, W Bates M Sill S Last C Walker S Huggins M Bath J Bath Contact Address & ¢10 1 Osbournes Covrt Victoria Court Brightlings8a Essex C07 OEB The Gharity is Incorporated In England and Wal&s Charlty Reglstratlon Numb•r 1068579 Indèpendent Examlner Community360 Winsley's House High Str&el Colchester Essex, C01 1UG
THE AUTUMN CENTRE TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023 Chalrs re ort Another successful ye8r for the charity was overshadowed by the sad loss of two of our colleagues. Our Deputy Chairman and Treasurer, Eddie Brown, died suddenly al the end of August. He was a familiar sight around Brightling5ea and was well liked as was cl8ar from the sight of a church filled with local peopl8 at his funeral. Terry Scowen was lost to us in Febnjary. Terry gave the charity valuable Sèrvice, helping to pul out much of our stock in the mornlngs and bringing il back inside at closure of the shop. His efforts were greatly appreciated by the volunteers working in the shop from day to day. Eddle's position at the charity was not filled until October when Chris Wagland volunteered his service5 and was appointed Treasurer and Vice Chairman as well a5 a trustee. At the same lime we also created the post of Administrator, a job which Eddie h8d filled until hi5 death. Alison Newslead was appointed to fill Ihls position. On the financial side Ilie sliop produced a further in¢aSe of appi-oximately £2,500 on the pravious year. Our fundraising rgalised a total of £2,800 including £1, 118 from the collection tins spre8d around Ihe community Music Magpie and Ziffil sales produced £1.124 and a Bingo evening £250. Grant Income was again just over £70,000, part of which was £5,000 from The Essex Communlty Foundation as part ofa £15,000 grant over three years. On the expenditure side our rent was again held at £1.500 a quarter, Unfortunately, we also had tts pay a fine of £500 as a result of our mini bus having be&n hired out and lal(en into London. The hir@r failéd to pay the emissions charge. resulting in the fine. Had we failod to meet this obligation in the short term the fine would hav@ InLreased gxponentially and a praclical view had to be taken. The wording of our hire agreement has sin¢8 beon roviewod and appropriate changes made. The main reason for the charity's existence, of course, is lo provide lunches for local residents and in the year to 31 March 2023 we provided a combined lolal of approximately 2,750 meals at the community centres in Alresford and Brightlingsea, We also provide transport to and from the centres where those attending the lunches would otherwis& have difficulties reaching the respective venues and to help with this an Extraordinary General Meeting of the trustees was held to approve the purchase of a second mini bus. This was acquired, used but fully equipped with tail lift, later that month. As ever, applications from volunteers to the charity will be welcome and at the time of writing (September 20231 we have had to close the shop on a Wednesday due to the lack of voluntary heSp Donations ranging from books to walking fram85 are always welcome and give rise to an invaluable Sour of income for th6 Autumn Centre. I believe that we ean look back on the y8ar to 31 March 2023 as a success on which we can continue to bulld. The last word, however, must be thoughts of Eddie and Terry. They gave sterling service and ar6 sadly missed.
THE AUTUMN CENTRE TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023 Our purpose and activities Our purpose is to wn two lunch clubs for the communitiés of Alresford and 8rwJMlingsea. The lunch clubs provide especially for the isolated. ekjerly and disabled We are able to provide transport to and frorn the venues for Ihose people who would othetV4iSÈ have difficuity attending. We have a weekly raffle at both of these events We have ongoing fundraising actMb8s Including CollelOn boxes, blngo and sales of donated books. DVDS and CDS. W6 also have a charity shop for the purpose of raising funds lo subsidise the cost of running th8 lunch clubs. The shop sells disability aids and equipmant at low cost. Achiavemonts and pèrforniartce W8 have Continued to increas8 our fundraisina income. The shop again showed increased sales over 2021-22 and our ov8rall financial position built on the previous year so that we are now. once again. In good health financially aftef the traumas of 2019-20 when the chanty almost closed down A second mini bus was considered by the truslees to be necessary in order lo assist in the transport of our clients to and from the lunch clubs. A second bus. fully equipped with a tail lift, was, therefore. sourced and purchased at a very reasonable cost in January 2023. Flnanclal revl As al 1ql April 2022 our total cash balanc8s were. Ilncluding 1 Alc £21.016.02) 100 Club Transport Alc Reserve AJC £21.531.48 £6.00 £6.042.44 £4,171.06 As at 31st March 2023 our total cash balances were.. {Including 1 Wc £11.977.361 £12,581.31 spo Alc (previously named 100 Club) £6.00 Transport AJC £2,491.80 ReSee £8,185.90 Investrftant powgrs polloy N18 Rgsgrv•s policy and going concem The charity has introduced a reseNes policy. We Vbryll retain a balance of a minimum £4,000 on the Resetve AJC at all times as cOr for contingencies. This amount wll be revrewed annually and reported at the AGM. The charty is in a good financial position and can conltnu8 as a going concern.
THE AUTUMN CENTRE TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023 Futurn plans To continue to run the lunch clubs for the sIdentS of Alresford and Brighllingsea and to keep the cost of the meals and transport under ongoing review To maintain the increase in our shop sales. vieng items stocked regularly lo caler for changes in demand. Risk management Mini bus drivers arè fully Irained in Ihe use of the tail lifts and side doors and in helping the escorts handling Clients on and off the mini buses. Escorts are fully trained In the handling of clienis and helping them safely into their wheelchairs and on 8nd off the mini buses A fully qualified carer is responsible for the care of the clients, helping wrth loileling, cutting of food, removing outdoor dolhing and seating at the maal tables. She is also qualified in First Aid. Cooks are fully qualified in all aspects of catering including health and hygiene and the m8nag8ment of the kitchen staff. In the eharity shop and the office the Administrator ensures there is safe entry and adequate space for manouevrabilrty of the staff By order of the board of trust Date
THE AUTUMN CENTRE INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023 I report on the accounts of The Autumn Centre for the year ended 31 March 2023 which are set outonpages6to11. Rospoctive respongibilities of trustees and examiner The Charity's Trustees are responsible for the preparation of the accounts. The Charty's Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed. It is my responsibility to: Examine the accounts under section 145 of the Charities Act, To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act, and To state whether particular matters have come to my attention. Ba818 of independent axamin6rfs Ststém8nt My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as Irustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs Statement In the course of my examination. no material matters have come to my attention 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 wrth the applicable requirements concerning the form and content of the 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 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. David Courtier FThA4AT A4TQB for and on behalf of: Community360 Winsley's House. High Street. Colchester, Essex Date £J/oi /u
THE AUTUMN CENTRE STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT> FQR THE YEAR ENDED 31 MARCH 2023 2023 2023 2023 2022 Notes In¢omlng resources Incoming resources from generating funds.. Donations and legacies Charitable activrtles Fundiaising income Investment income 1,301 64.131 1.686 16 3,005 45,996 3,839 56,631 1,686 16<, 7,500 Total incoming resourGes 59,634 7,600 67,134 62,PAO Resources expended Costs of charitable activities Total resources expended 55,068 55,088 9,467 9,467 64,535 S4,535 37.476 37,476 Net in¢omel{pxpanse} for the year 4.585 11.967) 2,598 15,364 Prior year adjustment 7,906 Net movement in funds 4.565 11,9671 2.598 23.270 Reconcillation of fvnds Total Funds BIFwd 40.424 1,967 42,391 19.121 Total Funds CIFwd 44,989 44,989 42,391 All of the charity's acts'vities deriv8 from conlinuing operattons during the above two periods.
THE AUTUMN CENTRE BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 Notss Flxed assets Tangible assets Current assets Debtors Cash at bank and in hand stock 10 11.174 1,550 11 2,985 23.543 7,906 34.435 1,500 31,746 7,906 41,152 Cr•dltors: amounts falllng du• wlthln on• y•ar 12 620 310 Not aurr•nt assots 33.815 40,841 Net totsl ass•ts 44,989 42,391 Funds of the charlty: Represented by: Unrestrlcled funds Restricted funds 44,989 40,424 1,967 Total funds 13 44,989 42,391 The financial statements on pages 8 to 11 were approved by the trustees and signed on their their behalf by.. G Scott, C aiT Date:
THE AUTUMN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 1 AcGounting poli¢ies Statement of compllaneo The financial statements have been prepared in accordance with Accounting and Reporting by Gharitles. Ststement of Recommen¢Yed Practice applicable to charities preparing their accounts in accordanc8 with th8 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)- (Charits'es SORP {FRS 102)), the Financial Reporting Standard applicable in thè UK and Republic of Ireland {FRS 102). They also comply th the Companies Act 2006 and Charities Act 2011. 1.2 OutgoSng rgsourcas Expenditur8 is included in the 8ccounts on an accruals basis, irr8covarable VAT 18 ncluded 85 incurred. 1.3 Going coneorn The trustees consider that there are no material unCertaintS about the charity's ability lo continue as a going concem nor any SnIfICant areas of unrtainty that affect the caryin9 valua of assets held by the Charity- 1,4 Cash Ilow The financial stat8m8nts do nol include a cash flow slatement because the chaiily, as a small reporting entity, is exempt from the requiremenl lo prepar& such a statemont under Financial R8POrting Standard 1 'Cash flow 5tatements'. 1.5 InGome and endowments All income recognised On the charity has entrtlement to the income. rt is probabl8 that the income will be received and the amount of the income receivable can be measured reliably. Investment income is recorded when retsivable. 1.6 Tanglble flxed assets and d•pre¢iatlon All assets Costing more than £100 are capitali5ed. Depreciation is charged on a reduclng balance basis at 20% per annum for equipment and 25% per annum for vehicle8. 1.7 Taxatlon Family Support Brightlingsea TA The Autumn Centie is a gIStered charty an(t accordingly is exempt from taxation on its income and gains where they are applied for Charitable purposes. 1.8 Fund accountlng Unrestricted Funds are fijnds reIved which have no restriclions placed on Iheir use and are available to spend on aGtNities that lurther any of the purpose5 of the tharity. Restricted Funds are funds which are to be used for purpow as specified by the funder.
THE AUTUMN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 2. Incomo from donatlons and logacies 2023 2023 Unrestricted Restricted 2023 Total 2022 Total Donations receivable 1,301 1,301 3.005 3. Inoome Irom charitable aotlvltles 2023 2023 UnrgstriGted Rostrloted 2023 Total 2022 Total Grants receivable Luncheon clubs & t8a Transport Sales Other income 10,215 35,209 793 17,254 659 64,131 16,218 15.190 1,720 12,868 / 35.209 1 793 17,254 . 6D9 I 66,631 7,600 46,99 4. Fundralslng Income Unréstrlctsd R•stri¢t•d 2023 2023 Total 2023 Total 2022 Fundraising 1686 3839 6. Investmont Income Unrestrlct•d R•8tri¢t•d 2023 2023 Total 2023 Total 2022 Interest re1vabl9 16 16 6. Exp¢ndltur¢ on charltable actlvftl•s Unrestrlctod Restrleted 2023 2023 Total 2023 Total 2022 Luncheon club & teas Cooks and caiers Transport Fundraising costs Shop purchases Support costs (note 7) 9.559 14.051 3.326 1.781 4.226 22.124 $5,068 7.500 17,059 14,051 3,326 1.781 4.226 24.091 64,636 10,736 4,206 2.301 1.339 3,135 15,758 37,476 1.967 9,467
THE AUTUMN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 7. Support Costs Unrostrlctod R•stri¢t#d 2023 2023 Total 2023 Total 2022 Other wages Premises expanses Insurance Office costs Professional fees Donations Repairs Fine5 Depreclation 4,379 7,959 1,771 4,717 330 200- 511 500 1,758 22,124 4,379 7,959 1,771 4,717 330 200 511 500 8,580 1.782 3.640 445 795 1,967 1,967 517 15,768 24,091 8. Staff Costs The number of staff employed by the organisalion is as follows.. Total 2023 No. Total 2022 No. Mambers of 8t8ff employ8d 9. K•y managèmgnt p•r8onn•l There were Nil members of paid staff classed as key management personnel. Trustees acted as key management personnel but receivéd no remuneration for their work. 10, Tanglble Ilxed as$•ts Offloe Equlpm•nt Equlpment V•hiel•s Total Cost A8 at 1 April 2022 Additions As at 31 MarGh 2023 DÈprÈ¢iati¢n As at 1 Aprll 2022 Depreciation charge for year As at 31 March 2023 45,238 13,350 58,588 2,082 507 47,827 13,350 47,827 2,082 507 43.689 3,725 47,414 2.082 507 46.278 3.725 50,003 2,082 507 N•t Book Value As at 31 March 2023 11,174 11,174 As al 31 March 2022 1,549 1,549 10
THE AUTUMN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 11. Debtors: amounts falling due within one year 2023 Total 2022 Total Prepayments Debtors 2.591 394 2,985 1.500 1,500 12. Credltors: amounts falling due wlthin one year 2023 Total 2022 Total Accruals 620 620 310 31D 13. Analysis of lunds Balance as Incoming Outyoing Balance as at 01104122 resources resources Transfers at 31103123 Unrestricted funds 40,424 59.634 {55.068) 44,989 Restrictsd funds Minibus appeal AEresford Parish Council Essex Community Foundation Total 1.967 {1.7) 12.500) 5.000 (9,467) 2.500 5,000 7,500 1.967 Total 42,391 67,134 (64,535 44,989 11