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2024-09-30-accounts

THE BOSTON VOLUNTEER CENTRE CHARITY (LIMITED BY GUARANTEE) Company Number: 3441399 (England and Wales) Charity Number: 1069816

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

THE BOSTON VOLUNTEER CENTRE CHARITY

Contents of the Financial Statements For the Year Ended 30 September 2024

Page
Company Information 1
Trustees' Report 2 to 4
Independent Examiner’s Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14

THE BOSTON VOLUNTEER CENTRE CHARITY

Company Information For the Year Ended 30 September 2024

Directors and Trustees: Stuart Hellon Jayne Morris Peter Lawson (Resigned 13[th] January 2025) Donna Graveling (Chairman) Susan Applegarth Mark Baker Michael Gilbert Secretary: Peter F. Lawson (Resigned 13[th] January 2025) Jayne Morris (Appointed 13[th] February 2025) Registered Office: St Georges Road Boston Lincolnshire PE21 8YB Registered Number: 3441399 (England and Wales) Charity Registered Number: 1069816 Independent Examiner: Mrs Nicola Lenton FCCA Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA Bankers: Unity Trust Bank Customer Services Centre Nine Bradley Place 4 Oozells Square Birmingham B1 2HB Nationwide Building Society Kings Park Road Moulton Park Northampton NN3 6NW

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THE BOSTON VOLUNTEER CENTRE CHARITY

Report of the Trustees

For the Year Ended 30 September 2024

The trustees, who are also directors of the charity for the purposes of the Companies Act, present their report with the financial statements of the charitable company for the year ended 30 September 2024.

Legal and Administrative Information

The Boston Volunteer Centre Charity is a charitable company limited by guarantee and does not have any share capital. It was incorporated on 29 September 1997 and was registered as a charity on 30 May 1998. It is governed by a Memorandum and Articles of Association dated 29 September 1997. The Articles have since been amended by special resolution dated 29 January 2015 and again on 19 February 2021. New trustees are approved by the present members of the trustees board.

(Further administrative details of the charity can be found on page 1)

Trustees induction and training

New trustees are briefed on their legal obligations under charity and company law, the Charity Commission guidance on public benefit, content of the Articles of Association, the committee and decision-making processes and recent financial performance of the charity.

Objectives of the Charity

The objects of the charity are that of promoting the efficiency of charitable institutions and purposes in Boston for the benefit of the public, in particular by the provision, management and maintenance of low cost accommodation and related services for such organisations and by holding reversionary interests in property which is occupied for charitable purposes.

We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

Our charitable activities are mainly provided for promoting the efficiency of charitable institutions in Boston. We aim to provide low cost accommodation and related services for these institutions and to further our charitable purposes for the benefit of the public.

Policies Adopted to Achieve Objectives

In order to further these objectives, the charity has obtained funding, acquired a site and constructed a purpose built centre creating more than 7,000 square feet of office accommodation.

Organisation

The charity has elected an independent board of professional people from the area to manage the centre on a strategic level. The Chairman is Donna Graveling. A full list of trustees is shown on page 1. The trustees meet every three months.

Review of the Charity

Since the departure of the long standing tenants the charity does not achieve full occupancy of the Len Medlock Voluntary Centre and there are rooms available for licence or day use.

The Board recognised the changing needs of the social, volunteer organisations in the town and adapted The Len Medlock Voluntary Centre to meet these changing needs.

Financial Review

The results for the year and the financial position of the charity are as shown in the financial statements. The results shown are in line with budgets. Ongoing room hire at a steady level has provided the principal source of funding. The introduction of a part time assistant to help with the profile of the centre has added a slight increase to costs, but within budget. We have increased our online presence to obtain higher room hire income.

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THE BOSTON VOLUNTEER CENTRE CHARITY

Report of the Trustees Continued

For the Year Ended 30 September 2024

Future Aims

The charity aims to increase the room hire and also upgrade the building by decorating and modernising the centre.

Reserves Policy

The trustees' charitable purpose is to provide facilities for charitable organisations. As such, their aim is not to make a profit from those organisations. The build up of funds for the renewal of the premises has been costed and put aside for this future purpose. Apart from this fund, the trustees consider that free reserves to cover expenditure over a three month period in the case of all income ceasing would be sufficient. At the balance sheet date free reserves amounted to £131,450 (2023 £127,419). The requirement was £20,558 (2023 £17,058).

Investment Policy

Under the Memorandum and Articles of Association, the charity has the power to make any investment which the trustees see fit.

The charity has a policy of keeping liquid funds in accounts that can be accessed readily. In addition to the current account and deposit account with Unity Trust Bank it has deposit accounts with the Nationwide Building Society.

Risk Policy

The trustees have considered the major risks to which the charity is exposed and have identified that there is a risk to the charity in that future repairs may be needed to maintain the freehold property in its present condition.

Directors and Trustees

The directors, who are also the trustees of the charity, during the year under review were:

Stuart Hellon Jayne Morris Peter Lawson (Resigned 13[th] January 2025) Donna Graveling (Chairman) Susan Applegarth Mark Baker Michael Gilbert

Volunteers

The trustees are all volunteers. The charity also benefits from volunteer receptionists, of which there are currently 8.

Statement of Trustees' Responsibilities

The trustees are required under the Charities Act 2011 to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year.

In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

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THE BOSTON VOLUNTEER CENTRE CHARITY

Report of the Trustees Continued

For the Year Ended 30 September 2024

Statement of Trustees' Responsibilities cont….

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and ensure that the financial statements comply with applicable law and regulations. 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

When amounts are presented within items in the profit and loss account and balance sheet, the trustees have had regard to the substance of the reported transaction or arrangement, in accordance with generally accepted accounting principles or practice.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

On behalf of the trustees

Donna Graveling Chairperson

22[nd] May 2025

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THE BOSTON VOLUNTEER CENTRE CHARITY

Independent Examiner’s Report To The Trustees Of The Boston Volunteer Centre Charity

I report on the accounts of the company for the year ended 30 September 2024 set out on pages 6 to 14.

Responsibilities and basis of report

As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

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.

NICOLA LENTON FCCA Independent Examiner Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA

22[nd] May 2025

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THE BOSTON VOLUNTEER CENTRE CHARITY

Statement of Financial Activities Including Income and Expenditure Account For the Year Ended 30 September 2024

Notes
INCOME AND EXPENDITURE
Incoming Resources:
3
Other incoming resources
5
Investment income
TOTAL INCOMING RESOURCES
Resources Expended:
7
Charitable activities
8
Other costs
TOTAL RESOURCES EXPENDED
4
NET INCOME/(EXPENDITURE)
FOR THE YEAR
Transfers between funds
NET MOVEMENT IN FUNDS
FUND BALANCES BROUGHT
FORWARD
FUND BALANCES CARRIED
FORWARD
Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2024
2023
£
£
£
£
78,080
1,500
79,580
103,405
_______
_______
_______
_______
78,080
1,500
79,580
103,405
6,559
-
6,559
3,790
_______
_______
_______
_______
84,639
1,500
86,139
107,195
═══════
═══════
═══════
═══════
76,064
7,925
83,989
78,185
6,169
-
6,169
5,120
_______
_______
_______
_______
82,233
7,925
90,158
83,305
═══════
═══════
═══════
═══════
2,406
(6,425)
(4,019)
23,890
-
-
-
-
_______
_______
_______
_______
2,406
(6,425)
(4,019)
23,890
525,732
6,425
532,157
508,267
_______
_______
_______
_______
528,138
-
528,138
532,157
═══════
═══════
═══════
═══════

All incoming resources and resources expended derive from continuing activities.

The notes on pages 8 to 14 form part of these financial statements

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THE BOSTON VOLUNTEER CENTRE CHARITY

Balance Sheet as at 30 September 2024

2024 2023
Notes £ £
Fixed Assets:
10 Tangible assets 3,544 5,169
11 Investments 275,500 275,500
_______ _______
279,044 280,669
Current Assets:
12 Debtors 3,144 8,843
Cash at bank and in hand 257,170 253,759
_______ _______
260,314 262,602
13 Creditors:amounts falling due within one year 11,220 11,114
_______ _______
Net Current Assets 249,094 251,488
_______ _______
TOTAL ASSETS LESS CURRENT LIABILITIES 528,138 532,157
═══════ ═══════
Funds:
15/16 Restricted funds - 6,425
16 Unrestricted funds (including designated funds) 528,138 525,732
_______ _______
TOTAL FUNDS 528,138 532,157
═══════ ═══════

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024. The trustees have not required the charitable company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for:

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

The financial statements were approved by the Board of Trustees on 22[nd] May 2025 and were signed on its behalf by:

DONNA GRAVELING Chairman

MARK BAKER Director and Trustee

The notes on pages 8 to 14 form part of these financial statements

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THE BOSTON VOLUNTEER CENTRE CHARITY

Notes to the Financial Statements For the Year Ended 30 September 2024

1. STATUTORY INFORMATION

The Boston Volunteer Centre Charity is a private limited company, limited by guarantee, registered in England and Wales. The company’s registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of Preparation of Financial Statements

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 (FRS102) effective January 2016 – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

Incoming Resources

All incoming resources are included in the SOFA (Statement of Financial Activities) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

  1. All voluntary income is accounted for when received.

  2. Grants are accounted for when received.

  3. Investment income is accounted for when receivable.

  4. Rental income and service charges is accounted for in the period in which the charity is entitled to receipt. 5. The financial statements do not include any amounts received in the year for in kind contributions. The in kind contributions received during the year were in connection with the provision of time and services to assist the project. The monetary value of these contributions has not been determined.

Resources Expended

Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.

Expenditure is allocated between those specific to the operation of the charity's objectives (charitable expenditure) and the costs for the running of the charity itself as an organisation (management and administration).

Tangible Fixed Assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings 15% on cost Computers 20% on cost

Investment Assets

The investment property is held to provide low cost accommodation to other charitable organisations, in accordance with its own charitable objectives. At the time of the valuation the valuer felt that even if the property were vacant when it was sold it would still not be worth the original cost. Therefore the trustees have included this valuation in the accounts deeming it to be the fair value of the property as it is being held to meet the charity’s objectives and would always have a low market value due to the reduced rents being charged. The Trustees will consider this valuation each year.

All unrealised gains and losses are shown on the statement of financial activities.

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THE BOSTON VOLUNTEER CENTRE CHARITY

Notes to the Financial Statements Continued For the Year Ended 30 September 2024

2. ACCOUNTING POLICIES Cont…

Taxation

These financial statements are prepared on the basis that the charity is exempt under s.505 ICTA 1988 and that no charge to taxation applies.

Fund Accounting

Funds held by the charity are either:

2024 2023
£ £
3. OTHER INCOMING RESOURCES
UNRESTRICTED
Donation 70 10,015
Room hire 76,827 70,378
Refreshments 413 219
Other income 770 1,293
_______ _______
78,080 81,905
═══════ ═══════
RESTRICTED
Boston Big Local 1,500 11,500
Lottery Funding - 10,000
_______ _______
1,500 21,500
═══════ ═══════
4. NET INCOMING RESOURCES
Net incoming resources are stated after charging:
Depreciation - owned assets 1,741 1,735
Independent Examination 1,180 1,090
Accountancy services 1,700 1,899
═══════ ═══════
5. INVESTMENT INCOME
Bank interest 6,559 3,790
═══════ ═══════

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THE BOSTON VOLUNTEER CENTRE CHARITY

Notes to the Financial Statements Continued For the Year Ended 30 September 2024

6. TAXATION

Analysis of the tax charge

No liability to UK corporation tax arose on ordinary activities for the year ended 30 September 2024 nor for the year ended 30 September 2023.

2024 2023
£ £
7. CHARITABLE ACTIVITIES
UNRESTRICTED
Telephone 796 212
Internet Connection 2,195 1,762
Other Computer Costs 448 441
Repairs and renewals 12,060 14,109
Cleaning and caretaking 12,865 11,981
Centre Manager’s salary 26,100 28,982
Volunteers' expenses 580 645
Refreshment costs 111 37
Insurance 2,120 1,992
Light and heat 6,144 -
BBC non domestic rates 174 221
Water 969 -
Depreciation - fixtures and fittings 1,741 1,735
Centre equipment 300 143
Centre management costs 354 350
Centre management support costs 9,107 500
_______ _______
76,064 63,110
═══════ ═══════
RESTRICTED
Light and heat 7,925 14,181
Cleaning and caretaking - -
Water - 894
Donations - -
_______ _______
7,925 15,075
═══════ ═══════
8. OTHER COSTS
UNRESTRICTED
BBC management fee - 900
Accountancy and professional fees 2,880 2,989
Legal fees and professional fees 2,892 1,073
Bank charges 108 105
Sundry expenses 179 53
Advertising 110 -
_______ _______
6,169 5,120
═══════ ═══════
RESTRICTED
Other professional fees - -
═══════ ═══════

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THE BOSTON VOLUNTEER CENTRE CHARITY

Notes to the Financial Statements Continued For the Year Ended 30 September 2024

9. TOTAL RESOURCES EXPENDED

Staff Costs Staff Costs Depreciation Other Costs Total Total
£ £ £ £ £
Charitable activities 35,207 1,741 47,041 83,989 78,185
Other costs - - 6,169 6,169 5,120
_______ _______ _______ _______ _______
35,207 1,741 53,210 90,158 83,305
═══════ ═══════ ═══════ ═══════ ═══════
Staff costs consist of:
Wages and salaries 34,590 28,862
Employer’s NI - -
Pension costs 617 620
_______ _______
35,207 29,482
═══════ ═══════
No employee earned £60,000 per annum or more.
No No
The average weekly number of employees was 2 2
No trustee received remuneration or had expenses reimbursed.
10.
TANGIBLE FIXED ASSETS
Cost:
At 1 October 2023
Additions
At 30 September 2024
Depreciation:
At 1 October 2023
Charge for year
At 30 September 2024
Net Book Value:
At 30 September 2024
At 30 September 2023
Fixtures and
Fittings
£
124,553
116
_______
124,669
═══════
119,384
1,741
_______
121,125
═══════
3,544
═══════
5,169
═══════

_

_



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THE BOSTON VOLUNTEER CENTRE CHARITY

Notes to the Financial Statements Continued For the Year Ended 30 September 2024

11. INVESTMENTS

INVESTMENTS
Valuation:
At 1 October 2022 and 30 September 2023
Freehold
Property

£
275,500
═══════

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

cost:
2024 2023
£ £
Cost 759,833 759,833
═══════ ═══════
Value of land in freehold land and buildings 40,000 40,000
═══════ ═══════

Taking into account its usage, the property was revalued to its carrying value in 2002. The decrease in value was considered a permanent diminution in value and written off against funds.

The trustees were informed that the value of the freehold property would be approximately £500,000 if the premises were available for purchase with full vacant possession or if full market rentals were obtained. However, the intention is for the premises to continue to be rented to charitable organisations as a provision of low cost accommodation in accordance with the company's objectives.

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors 246 2,159
Other debtors - 4,196
Prepayments and accrued income 2,898 2,488
_______ _______
3,144 8,843
═══════ ═══════
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors 2,612 141
Taxation and social security 4,059 2,564
Accruals and deferred income 4,549 8,409
_______ _______
11,220 11,114
═══════ ═══════

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THE BOSTON VOLUNTEER CENTRE CHARITY

Notes to the Financial Statements Continued For the Year Ended 30 September 2024

14. DEFERRED INCOME

14. DEFERRED INCOME
2024 2023
£
Balance at 1 October 2023 1,314 11,102
Deferred income in year 4,449 11,570
Released to SOFA during year (4,280) (21,358)
_______ _______
Balance at 30 September 2024 1,483 1,314
═══════ ═══════
15. RESTRICTED FUNDS
2024 2023
£ £
Balance at 1 October 2023 6,425 -
Lottery grant - 10,000
Boston Big Local 1,500 11,500
Transfer to general funds - -
Expenditure (7,925) (15,075)
Depreciation - -
_______ _______
Balance at 30 September 2024 - 6,425
═══════ ═══════

The grants received from The Lottery and Boston Big Local were to help with the rising costs of utilities.

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 30 September 2024 are represented by:
Tangible assets
Investment asset
Debtors
Cash at bank
-
Current account
-
Deposit account
-
Nationwide 95 Day Saver
-
Nationwide Instant Saver
-
Cash in hand
Creditors
Total Net Assets
Unrestricted
£
3,544
275,500
3,144
34,920
131,185
85,698
5,167
200
(11,220)
_______
528,138
═══════
Restricted
Total
£
£
-
3,544
-
275,500
-
3,144
-
34,920
-
131,185
-
85,698
-
5,167
-
200
-
(11,220)
_______
_______
-
528,138
═══════
═══════

Unrestricted funds noted above include unrestricted general funds, which represent the free funds of the charity and designated funds which have been set aside by the charity for a particular use.

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THE BOSTON VOLUNTEER CENTRE CHARITY

Notes to the Financial Statements Continued For the Year Ended 30 September 2024

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS continued

The balance of designated funds at 30 September 2024 was £117,644 after transfer to the unrestricted general funds for 2024 of £ NIL (2023 £ NIL). This is represented as shown below.

Tangible assets
Investment asset
Debtors
Cash at bank
Creditors
Total Net Assets
Designated
Funds
£
-
-
-
117,644
-
_______
117,644
═══════
Unrestricted
General
Funds
£
3,544
275,500
3,144
139,526
(11,220)
_______
410,494
═══════
Total
Unrestricted
Funds
£
3,544
275,500
3,144
257,170
(11,220)
_______
528,138
═══════

_

Designated funds of the charity represent the building renewal fund. This is a fund that has been designated by the trustees to cover building renewal.

17. CONTROLLING PARTY

The controlling party is the Board of Directors, the members of which are also the Charity's Trustees.

18. RELATED PARTY DISCLOSURES

There are no related party transactions requiring disclosure.

19. GOING CONCERN

There are no material uncertainties to doubt the charity’s ability to continue as a going concern. There are sufficient unrestricted reserves to meet the charity’s requirements and, if necessary, the designated funds could be transferred to the unrestricted funds at the Trustees’ discretion.

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