THE AUTUMN CENTRE Charity Number: 1066579 ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
THE AUTUMN CENTRE CONTENTS FOR THE YEAR ENDED 31 MARCH 2024 Page Legal and Administrative Information Trustees Annual Report Independent Examinerfs Report Ststement of Flnancial Activities Balance Sheet Notes to the financial statements 9-12
THE AUTUMN CENTRE LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2024 Trustees G Scott. W Bates M Silk S Huggins J Bath S Wright C Wagland P Worthington B Palaver Contact Address & clo 1 Osboumes Court Victoria Court Brightlingsea Essex C07 OEB The charity is incorporated in England and Wales 1066579 Charlty Reglstration Number Independent Examiner Community360 Winsley's House High Street Colchester Essex. C011 UG
THE AUTUMN CENTRE TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Chairs re ort 2023-24 has proved to be a challenging year for The Autumn Centre. We have been pleased to see an increase in our lunch dub membership but the significant increase in the cost of food has had to be met from sources other than lunch club income to enable us to continue to keep the lunches at £7.00. l am pleased to be able to say that we have largely achieved thts although we have shown a deficit overall on our accounts. This deficit is not enough to have a sJnifICant impact on our overall financial position but we will need to investigate additional sources of income. particularly from grants, in the coming year. In isolation. the lunch club accounts showed a deficit of almost £6.000, largely down to cost increases. Some lunch dub income which was included in 2022-23 has, this year. been included urKler fundraising but is, nevertheless, directty attributable to the lunch clubs. Aft8r a very good year in 2022-23 shop sales declined somewhat this year but this is partly been because, as with the lunch club, some sales income has, this year, been inclLJded under fundraising . Nevertheless, after utilities are added in to the expendFture figures. a surplus of approximately £3,300 was achieved and this helped to subsidise the lunch clubs, deficit. Aside from the lunch clubs and shop, fundraising increased significantly in the year, producing a total of £7,402. Of particular note was the income of £4,162 from the lunch club raffles. £1,451 from the collection tins around the area and £1,411 from the monthly sale of books, DVDS and CDS at the front of the shop and to Worfd of Books and Music Magpie. A bingo night also brought in £325. It should be noted, however, that part of this increase over 2022-23 is down to a change of accounting- see comments above. Grant income amounted lo £10,715. slightly up on the previous year. This included £5,000 from the Essex Community Foundation, being the second tranche of a three year grant of £15,000. We received £2,500 from Alresford Parish Council and £2,215 from Brightlingsea Town Council as well as £1,000 from The Latimer Community Grant via CVS Tendring. We also received a number of generous donati(5 including £1,500 from the Lodge of Hop8. On the expenditure side our rent was again £1,500 per quarter. As referred to above, however, other costs increased significantly. In particular. supplies (mostly food) for the lunch clubs increased by over £2,300, Mini bus costs increased by about £3,600 with the new bus being in use for a full year. This increase, however, was largely accounted for by increased Repair and maintenan bills for the buses which, hopefully, will prove to be a one-off event. Other lunch club expenses included an increase of just over £2,000 in wages for the cooks and carers with the cooks receiving a pay rise in September in recognition of the difficulties they experience with catering for varying dietary requirements.
THE AUTUMN CENTRE TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Towards the end of 2023 Greg Goddard resigned as Vice Chairman and as a volunteer. At the same time we lost the services of Anthony and Lawrence Ntho had been doing a sterling job putting the larger items of stock outside in the morning and bringing them in again when we closed as well as doing some cleaning. Brendon Penalver has taken over Greg's position as Trustee on the committee and Chris Wagland has, again, taken on the role of Vice Chairman as well as Treasurer. We have also been able to replace Anthony and Lawrence at a slightly reduced cost to the charity. We continue to welcome volunteers to The Autumn Centre and, although we have recently been able to open the shop again on Wednesdays, the shortage of volunteer help has meant that we have had to close early or not open at all on certain isolated days. Thankfully that has not happened too often but more volunteer help, either in the shop or at the lunch clubs, would be welcome. The shop is entirely manned by volunteers. Donations are also always welcome, whether they be of books. DVDS, CDS, foreign coins and obsolete currency or equipment. As shown above the sale of these items provides an essential source of income to the charity. In conclusion I believe that we have successfully met the challenges thrown up in 2023-24 but we will need to continue our efforts in the coming year to ensure that we are able to continue to provide the best possible service to our members. 1*.10 l+. Date c( an
THE AUTUMN CENTRE TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Our purpose and activities Our purpose is to run two lunch clubs for the communities of Alresford and Brightlingsea. The lunch clubs provide especially for the isolated, elderly and disabled. We are able to provide transport to and from the venues for those people who would otherwise have difficulty attending. We have a weekly raffle at both of these events. We have ongoing fundraising activities including collection boxes. bingo and sales of donated books, DVDS and CDS. We also have a charity shop for the purpose of raising funds to subsidise the cost of running the lunch clubs. The shop sells disability aids and equipment at low cost. Achievements and perforniance The lunch clubs were again well attended. We ests'mate that a total of approximately 3250 lunches were provided to our members during the year, an increase of about 450 (about 9 meals per week) on the previous year. The shop sales declined a little after a very good year in 2002-23 but the shop still showed a surplus for the year, this providing a subsidy for the lunch clubs as outlined above. We have, once again, increased our fund-raising income with a total of £7,402 raised as outlined in the Chairman's report. The second mini bus has proved to be a great help in getting those members with mobility problems to the venues. Financial review As at 1 st April 2023 our total cash balances were: Cash £1,116 No 1 account £1,273.39 Transport account £1,538.86 Reserve account £18,887.55 Spare account £5.00 Investment powers policy Nla Reserves policy and going concern The reserve policy introduced in 2022-23 at £4,000 has been increased to £7,000 and will be reviewed as necessary on an ongoing basis. We will retain this sum on the Reserve account to cover us for contingencies. The charity is in a sound financial position and can conts.nue as a going conrn.
THE AUTUMN CENTRE TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Future plans To continue to run the lunch clubs in Alresford and Brighuingsea and to endeavour to keep the cost of the meals at £7.00 if possible. We will keep the cost of the meals and transport under ongoing review. To endeavour to increase our shop sales, reviewing items stocked on a regular basis to cater for changes in demand. To continue to increase our fundraising after a good year in 2023-24. To investigate and apply for additional grant income where opportunities are identified. Risk management Mini bus drivers are fully trained in the 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 clients and helping them safely into their wheelchairs and on and off the mini buses. A fully qualified carer is responsible for the care of the clients, helping with toileting, cutting of food, removing outdoor clothing and seating at the meal tables. The car is also qualified in First Aid. Cooks are fully qualified in all aspects of catering including health and hygiene and the management of the kitchen staff. In the charity shop and the office the Administrator ensures there is safe enty and adequate space for manouevrability of the staff. We are fully insured for trustee, employee and public liability. By order of the board of trustees. co hai
THE AUTUMN CENTRE INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 I report on the accounts of The Autumn Centre for the year ended 31 March 2024 which are set out on pages 7 to 12. Respectlve responslbilities of trustees and examiner The Charity's Trustees are responsible for the preparation of the accounts. The Charity'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. Basls of Independent examiner's Statemant 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 trustees 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 accordan 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 conceming 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 fairf 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. Shelley Rudling FMAAT AATQB for and on behalf of: Community360 Winsley's House, High Street, Colchester, Essex ate 18.10.2024
THE AUTUMN CENTRE STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024 ]1 l! I 11 2024 2024 2024 2023 Notes Incoming resources Incoming resources from generating funds: Donations and legacies Charitable activities Fundraising income Investment income 3,736 47,564 7,402 202 3,736 54,779 7,402 202 1,301 64,131 1,686 16 7,215 Total incoming resources 58.904 7,215 66,119 67,134 Resources expended Costs of charitable activities Total r8sources 8xpendod Net Incomel(expense) for the year 66,317 66,317 7,215 7.215 73,532 73,532 64,535 64,535 {7,413) (7,413) 2,599 Total Funds BIFwd 44,990 44,990 42,391 Total Funds CIFwd All of the charitys activities derive from continuing operations during the above periods.
THE AUTUMN CENTRE BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Flxed assets Tangible assets Current assets Debtors Cash at bank and in hand Stock 10 8,381 11.174 11 60 22,822 6,655 29,537 2,985 23,543 7,906 34,434 Creditors: amounts falllng due wlthin one year Net current assets 12 340 620 29,197 33,815 Net total assets Funds of the charlty: Rapr6sont8d by.. Unrestricted funds Restricted funds 37,577 44,989 Total funds 13 The financial statements on pages 6 to 11 were approved by the trustees and signed on their their behalf by: G Scott, Ch Date:
THE AUTUMN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 1 Accounting policies Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011. 1.2 Outgoing resources Expenditure is included in the accounts on an accruals basis, irrecoverable VAT is included as incurred. 1.3 Going concern The trustees consider that there are no material uncertainties about the charivs ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. 1.4 Cash flow The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 "Cash flow statements". 1.5 Income and endowments All income is recognised once the charty has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. Investment income is recorded when receivable. 1.6 Tangible fixed assets and depreclatlon All assets costing more than £100 a capitalised. Deprecsation is charged on a reducing balance basis at 20 % per annum for equipment and 250h per annum for vehicles. 1.7 Taxation Family Support Brightlingsea TA The Autumn Centre is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes. 1.8 Fund accounting Unrestricted Funds are funds reiVed which have no restrictions plad on their use and are available to spend on activities that further any of the purposes of the charity. Restricted Funds are funds which are to be used for purposes as specified by Ihe funder.
THE AUTUMN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 2. Income from donatlons and legacies 2024 2024 Unrestricted Restricted 2024 Total 2023 Total Donations receivable 3,736 3,736 3,736 3,736 6,077 1,301 3. Income from charitable activitles 2024 2024 Unrestricted Restricted 2024 Totsl 2023 Total Grants receivable Luncheon clubs & tea Transport Sales Other income 3,500 28,198 4,342 11,524 7,215 10.715 28,198 4,342 11,524 10,215 35,209 793 17,254 659 47,564 7.215 54.779 4. Fundralsing Incomo Unrestricted Restricted 2024 2024 Total 2024 Total 2023 Fundraising 7,402 7,402 1,686 5. Investment income Unrestrlcted Restrlcted 2024 2024 Total 2024 Total 2023 Interest receivable 202 202 16 6. Expenditure on charitable actlvities Unrestricted Restrlcted 2024 2024 Total 2024 Total 2023 Luncheon club & teas Cooks and carers Transport Fundraising costs Shop purchases Support costs (note 7) 16,201 24.443 8,049 1,294 2,604 13,725 66.317 2,215 18.416 24,443 8,049 1,294 2,604 18,725 73,532 17,059 14,051 3,326 1,781 4,226 24,091 64,535 5,000 7.215 10
THE AUTUMN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 7. Support Costs Unrestricted Restricted 2024 2024 Total 2024 Total 2023 Other wages Premises expenses Insurance Office costs Professional fees Donations Repairs Trustee expenses Fines Depreciation 4,379 7,959 1,771 4,717 330 200 511 8,137 1,345 2,807 1.764 100 1,478 300 8,137 1,345 2.807 1,764 100 1,478 300 500 3,725 2,794 2.794 8. Staff Costs The number of staff employed by the organisation is as follows.. Total 2024 Total 2023 Members of stsff employed 9. Key management porsonnel There were Nil members of paid staff classed as key management personnel. Trustees acted as key management personnel but received no remuneration for their work. 10. Tanglble fixed assets Office Equipment Equipment Vehlcles Total Cost As at 1 April 2023 Additions As at 31 March 2024 Depreciation As at 1 April 2023 Depreciation charge for year AS at 31 March 2024 58,588 2,082 507 61,177 58,588 2,082 507 61,177 47,414 2,082 507 50.003 2,7g4 52,797 50,208 2,082 507 Net Book Value As at 31 March 2024 8,381 8,381 As at 31 March 2023 11,174 11
THE AUTUMN CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 11. Debtors: amounts falling due within one year 2024 Total 2023 Total Prepayments Debtors 2,591 394 2,985 60 60 12. Creditors: amounts falling due within one year 2023 Total 2022 Total Accruals 340 340 620 620 13. Analysis of funds Balance as Incoming Outgoing Balance as at 01104123 resources resources Transfers at 31103124 Unrestrlcted funds 44,990 58,904 (66,317) 37,577 Restricted funds Minibus appeal Brightlingsea Town Council Essex Community Foundation Total 2,215 5,000 7,215 (2,215> 5.000 (7,215) Total 44,990 66,119 37,577 12