OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

Charity registration number: 1071625

Company registration number: 03625785

Bonny Downs Community Association

Financial Statements

Year Ended 31 March 2022

Calculus Assurance Services Statutory Auditor Loughton, Essex

Bonny Downs Community Association

Financial Statements

Year ended 31 March 2022

Contents Page
Charity reference and administrative details 1
Trustees’ annual report (including Directors’ report and strategic report) 2-7
Independent auditor’s report 8-10
Statement of financial activities (including income and expenditure 11
account)
Summary income and expenditure account 12
Balance sheet 13
Statement of cash flows 14
Notes to the financial statements 15-38

Bonny Downs Community Association

Charity reference and administrative details

For the year ended 31 March 2022

Charity registration number: 1071625
Company registration number: 03625785
Trustees: D H Mann
B Dexter
M Porter (resigned 6 September 2021)
N Brook
M Dobiasova
T Isaac
I Okwudili
D A Crawford (appointed 20 July 2021)
Company secretary: J E Craig (1 April 2021 to 6 September 2021)
M Porter (appointed 7 September 2021)
Senior leadership team: S Laing
A Allgood
J Craig
T Pease
S Begum
Registered office: 49 Vicarage Lane
East Ham
London
E6 6DQ
External auditor: Calculus Assurance Services
5 Priory Road
Loughton
Essex IG10 1AF
Bankers: Co-operative Bank Plc
1 Balloon Street
Manchester
M60 4EP
Barclays Bank Plc
Newham Business Centre
737 Barking Road
London E13 9PL
Santander Business Banking
Bridle Road
Bootle
Merseyside L30 4GB

1

Bonny Downs Community Association

Trustees’ annual report (Including Directors report)

For the year ended 31 March 2022

The Trustees present their report and the audited financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Companies Act 2006, the Charities Act 2011 and 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 issued in October 2019.

Trustees of the charity

The directors of the charitable company are its trustees for the purposes of charity law. The trustees who have served during the year and since the year end were as follows:

D H Mann - Chairman T Isaac
B Dexter - Treasurer I Okwudili
M Dobiasova - Vice chair D A Crawford - from 20 July 2021
N Brook M Porter - Trustee to 6 September 2021
Secretary from 7 September 2021

Objectives and activities

The charity is a charitable company limited by guarantee and was incorporated on 3 September 1998. It is governed by a memorandum and articles of association. Its objects are to relieve need, hardship and distress of the elderly or sick in the London Borough of Newham, or elsewhere, to advance education and to provide and promote the provision of sports and sporting facilities for all age groups in London Borough of Newham and elsewhere.

Public benefit statement

The trustees have considered the guidance published by the Charity Commission in relation to public benefit. How the charity has delivered public benefits is set out in the ‘Achievements and Performance 2021/22 section below.

Fund-raising Standards Information

BDCA employs two part time grant Fundraisers (equivalent to a 0.77 fte post) who specialise in applying for Trusts & Foundations grants, lottery funds and government commissioning contracts and does not use external fund raisers. We also employ one part time Social Media Project Manager who assists with crowd funding campaigns to encourage local giving (equivalent to 0.2 fte).

BDCA complies with the Fundraising Code of Practice regulations that came into effect October 2019. There were no reported incidents of regulation breach or complaints made about any of our fundraisers.

In line with our GDPR and safeguarding policies, we only sent newsletters including direct fundraising appeals to service users who had freely given us opt-in consent. An unsubscribe button was available on every email to allow for easy and instant termination of messages at the recipient’s request. Social media based crowd funding campaigns included a non-financial option to support our work through spreading the word or volunteering so those unable to afford financial gifts are made aware of other valuable ways to get involved. Social media users can easily unfollow or temporarily mute crowdfunding campaign posts from our charity.

Donations are received from service users either our secure online giving platform or via cash collecting tins or envelopes delivered to The Well Community Centre office / project staff. BDCA seeks to protect vulnerable people by not directing fund raising to specific individuals, monitoring amounts received from individuals and refusing excessive donations from vulnerable individuals. Where staff receiving or monitoring donations from individuals are concerned that the level of giving is disproportionate to their circumstances, they will refer this to the safeguarding team to review.

2

Bonny Downs Community Association

Trustees’ annual report (Including Directors report)

For the year ended 31 March 2022

Strategic report

Achievements and performance

During the past 12 months, Bonny Downs Community Association has continued to grow from strength to strength despite the significant challenges caused by the global pandemic. We have worked with over 2,505 unique registered individuals who spoke 46 languages. We directly delivered 86,547 hours of activity sessions for public benefit. In financial terms, for the third year in a row we channeled over £1m into charitable activities in Newham and 87 people were engaged in paid work by BDCA.

We completed our ‘Voices For Change’ community consultation project and published the findings in July 2021. We listened to the perspectives of over 400 diverse residents about their hopes and needs. Their insights directly shaped our service development so we can reach out to and deepen support for neighbours of all ages and walks of life. We also used this local research as the basis for the development of our new 2022-27 Strategic Plan which focuses on helping our neighbours to recover and rebuild post pandemic.

BDCA continued to partner with many cross-sector organisations who share our values. We were proud to be acknowledged by our partners as an important catalyst for community activity, cohesion and development, particularly in the East Ham area, but increasingly across the whole borough of Newham. Our collaborative, co-produced services took place in BDCA’s community hubs of The Well Community Centre and Flanders Playing Field (incorporating the Bobby Moore Sports Pavilion and Grow Together Be Together Community Garden) in East Ham. By working together and sharing resources with wide-ranging partner agencies, we were better able to achieve our mission of “Breaking down barriers, bringing people together and building people up.”

The fallout of the global pandemic meant that 2021/22 was another tough year for all charities. BDCA had to navigate more forced centre closures, significant income losses, changing lockdown laws, remote working logistics, three staff redundancies and ongoing high levels of pandemic poverty within our already disadvantaged community. Given this intense combination of challenges, the charity weathered the storm remarkably well. Our staff continually adapted and responded to the changing needs of local residents. As well as continuing our wide range of pandemic response services, we provided ongoing support to vulnerable groups - switching between online virtual support groups to face-to-face delivery whenever the government advised it was safe to do so. Although our much-anticipated Annual Celebration Event had to be cancelled due to a spike in Covid rates, we managed to throw an end of lockdown party earlier in the year to thank staff for their service with a BBQ and salsa dancing! We were also delighted to be able to finally open our new social enterprise nursery in January 2022 after significant delays caused by the pandemic. This new project is creating jobs and providing quality childcare options for working families. Once full occupancy is achieved, we will reinvest all profits back into sustaining the charity.

Project updates

Children and Families Project - Our parent and toddler groups remained popular, our After School Club children excitedly returned when schools reopened in the Spring, and our Easter and half-term holiday clubs provided welcome support for families throughout another challenging year. Our volunteer-led outdoor Tots Go Wild group proved especially popular during the restrictions – with 70+ attending. We launched a new weekly service, now known as our Family Hub. Each Thursday, we welcome low-income families for a four-hour drop-in session. We offer information and support on areas such as immigration, money management and form filling. Alongside this, a children’s clothes bank, English lessons, craft activities and ‘cookalong’ sessions are all available too. Designed to be a safe and friendly space to build friendships with room for young ones to play, it has been a lifeline for many families. This year’s summer scheme was the biggest ever, with around 280 children joining – and it was great to see (and hear!) them running free together after so long in lockdown. Thanks to funding from the London Borough of Newham and East End Community Foundation, we were able to offer this year’s scheme completely free of charge.

Youth Project - The past ten years have seen the number of youth centres and public funding for youth services slashed, while knife crime and other violent incidents have soared. More recently, the pandemic has compounded the isolation and frustration many young people were already feeling. After a break due to lack of funding in 2020, we were therefore thrilled to be able to launch a new youth programme in Spring 2021 thanks to the Newham Youth Empowerment Service and working in close partnership with local charity The Renewal Programme. Our new service welcomes all young people aged 9-19, with the aims of providing positive alternatives to crime and antisocial behaviour, opportunities to make new friendships following lockdown, and a wide range of activities to help them grow in confidence and learn

3

Bonny Downs Community Association

Trustees’ annual report (Including Directors report)

For the year ended 31 March 2022

new skills. Complementing these regular sessions, we also organise special events and trips to help young people deepen relationships, try new experiences and find new passions, with the opportunity to gain a level one ASDAN certificate in sports and fitness. During the summer, we recruited and trained 46 young leaders aged 15-22 to plan and deliver our Summer Scheme as part of their ‘Stepping Up’ programme. This provided paid work, volunteering and accredited sports leadership qualifications. Their energy and enthusiasm was incredible as they gave younger local children a summer full of fun to remember after lockdown!

Over 65s Project - Having moved our City Bridge Trust funded activities online to help Over 65s stay connected and healthy during the first wave of the pandemic, we were able to spring quickly into action again during the later lockdowns. Our online Tai Chi, Pilates, Yoga, Chair-based Exercise, and Music & Movement classes and volunteer-run befriending service proved particularly popular. As restrictions began to ease in Spring, we also resumed meeting faceto-face. Our guests were particularly thankful to return to our popular weekly Coffee Morning, and to get out and about on trips again in the summer. Our Over 65s advocacy service continued to support vulnerable older people facing personal challenges in areas such as housing and benefits, debt and budgeting, mobility and social care. We were over the moon that The Mercers’ Company pledged to sustain this greatly needed advocacy work until the end of 2024.

Garden Project - As restrictions made gathering difficult once again and tested our mental health, local residents appreciated our community garden more than ever as a place of calm and wellbeing. When regulations allowed, we continued to run twice-weekly gardening sessions, open to the whole community with opportunities to learn new skills, socialise safely and take home fresh produce. The garden continued to serve as a space for education and training too. Despite school closures, we hosted educational sessions for one local primary school, and we also hosted weekly employment training workshops for homeless and ex-homeless people in partnership with NEWlife. For some, the garden even became a place of spiritual retreat. The sound of music, singing and prayer could often be heard as our friends at Bonny Downs Church held their weekly Sunday service there in rain and shine throughout the summer months!

Sports Project - After reopening our Playing Field and Multi-Use Games Area for hire in the Spring, our football and cricket slots filled up quickly, with teams delighted to be back – and some new ones joining us too. The more mature football fans were especially happy to get back to twice-weekly Walking Football sessions and attendance reached a new record of 40+ on Saturdays! In response to demand, we also launched a new evening Footie & Friends session on Thursday evenings for a younger age group, and one for women and non-binary players on Wednesdays too. As well as hosting gentle fitness sessions for elders, we ran popular community Pilates classes before and after lockdown and expanded our programme for women in the autumn thanks to funding from This Girl Can.

Community Support Project – Newham was, at one point, the worst hit borough in the country during the first wave of the pandemic. Sadly, its impact continued to be felt during the second year by many people already facing the challenges of low income, poor housing and bad health. Some found themselves facing destitution. Unsurprisingly, it was another very busy year at our food bank. Although attendance reduced from the record highs of 2020, demand remained stubbornly higher than before the pandemic. We partnered with Newham Food Alliance, FareShare and The Felix Project to provide guests with access to healthy perishable items as well as the usual dried and canned food. We offered Covid testing packs to all guests, pop-up vaccinations and testing for HIV and Hepatitis B and C too. Our Debt Advice Centre remained at full capacity this year. However, from bankruptcies to debt relief orders and general money management advice, we were encouraged that we could help so many clients move forward to a more stable, positive future. We continued to partner closely with NEWway and to co-deliver the council-commissioned NEWday project, providing a daytime support centre for rough sleepers five days a week. In partnership with St Bart’s Church, a Food Pantry was piloted to help reduce longer-term reliance on food banks. The pantry offers people the opportunity to come and buy the specific food and household items they need most each week at a low, discounted price.

Community Facilities - As well as providing a base for BDCA’s own pandemic relief services, our facilities also enabled 35 other external hire groups to deliver their own services for Newham neighbours in need. The usual income we generate through facilities hire was badly impacted by the lockdowns but we were grateful to secure some emergency grants to keep us afloat. We were grateful to secure a new 35-year lease on The Well which enabled us to extend our centre and create our new nursery. The Bobby Moore Sports Pavilion and Flanders Playing Field continued to host our homeless centre and summer scheme although the usual school sports days, football and cricket matches were interrupted by Covid. In addition to our fixed facilities, BDCA put our 17-seater wheelchair accessible minibus to good

4

Bonny Downs Community Association

Trustees’ annual report (Including Directors report)

For the year ended 31 March 2022

use during 2021/22. The vehicle enabled us to move food donations around the borough to ensure we never ran out of emergency supplies.

Impact of COVID-19 on the charity’s work now and going forward

We were delighted to reopen our face-to-face community activities in April 2021 when government guidelines allowed. Our free sports proved particularly popular as many neighbours wanted to get active and reconnected after the long lockdowns and gym closures. Our foodbank, debt surgery and Over 65s advocacy services remained in high demand throughout the year as many neighbours struggled with post-pandemic poverty. We maintained extra infection control procedures to keep our guests as safe as possible and had to make the tough decision to cancel our highly-anticipated Annual Celebration Event in December at short notice due to rising local Covid rates. Building upon our consultations during the height of the pandemic, we opened a brand new ‘Family Hub’ drop in group in January to provide ongoing support for those trying to raise children on very low incomes. We then co-produced the ‘Recover and Rebuild Five Year Strategic Plan’ to guide our charity as we serve our badly-hit community throughout the aftershocks of the global pandemic.

Financial review (including reserves policy)

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102) issued by the Charity Commission for England and Wales in October 2019.

The Statement of Financial Activities shows incoming resources of £1,266,578 (2021: £1,266,235) and resources expended of £1,221,211 (2021: £1,096,693). Reserves carried forward amounted to £900,659 (2021: £855,292) of these funds, £122,022 (2021: £299,914) were restricted funds, leaving unrestricted reserves of £778,657 (2021: £555,378) of which £414,635 (2021: £151,294) has been designated (see note 20a), leaving free reserves of £364,022 (2021: £404,084). Funds available without having to dispose of fixed assets were £284,786 (2021: £357,268) after investing £335,346 in the operational assets during the year. Where operational fixed assets were funded by restricted grants these have been included in income when spent and a transfer made from restricted funds to the designated fixed asset funds to cover the cost carried forward on the balance sheet to be depreciated over their useful life.

The principal funding sources are grants £634,890 (2021: £726,875), earned income from service contracts and other income £410,324 (2021: £389,765), hire of facilities £64,812 (2021: £26,156), and user contributions and other income £94,290 (2021: £25,114).

The trustees had been seeking to hold reserves equivalent to six months running costs, to cover the orderly winding down of activities should future funding be withdrawn. At current activity levels this represents about £610,000 and for unrestricted funds about £355,000, and current reserves cover this.

The trustees are satisfied with the financial position of the charity.

Plans for future periods

After reading the heartbreaking stories of local lockdown struggles in the pages of our Voices For Change research report, we coordinated a collaborative strategic planning process with the aim of co-producing a clear list of fresh priorities that will guide BDCA as we support Newham neighbours to recover and rebuild post-pandemic.

The planning process started by hosting a free conference in July 2021 with other local charity leaders to discuss responses to the newly published findings of our consultation with 400+ diverse neighbours. We then invited expert Equity and Resilience trainers to lead staff workshops in autumn last year. After that, our Chairty Co-Director Jessica Craig wrote a research essay on transformational development best practice standards as part of her Masters study programme. The theories raised helped the Senior Leadership Team to sketch out four broad areas of focus that were agreed by our charity’s trustee Strategy Sub-Committee. The Chair, five Charity Co-Directors and three Service Directors helped refine the first draft of this Strategic Plan document before we invited four external experts to advise on improvements. The third version went back to the Trustees and Senior Leaders for a last round of discussions.

During the development process we also re-examined BDCA’s previous ‘Time For Change’ Strategic Plan and celebrated ways we have smashed our goals of boosting health, tackling disadvantage and strengthening our charity’s sustainability since 2017. We agreed that the vision, mission and values statements in that previous Strategic Plan document still felt like a perfect fit for us so they will continue to stand as:

5

Bonny Downs Community Association

Trustees’ annual report (Including Directors report)

For the year ended 31 March 2022

Vision: A thriving community where everyone feels connected, valued and fulfilled.

Mission: Breaking down barriers, bringing people together and building people up.

Values: 1) Inclusion 2) Celebration 3) Empowerment

But BDCA’s new ‘Post-Pandemic Recover and Rebuild’ strategic aims for the next five years will be: Joy; Equity; Diversity; and Innovation. Detailed plans on how we will achieve and measure these four new strategic goals are available to read at https://bonnydowns.org/our-documents/

Structure, governance and management

Bonny Downs Community Association (BDCA) was formed by local people in 1998 in order to develop The Well Community Centre in partnership with Newham Council. Initially all team members were recruited from Bonny Downs Baptist church membership (and their families), however trustees are now drawn from a much wider spectrum of the community.

The Charity is governed by its trustees who are also the company directors and meet regularly to manage its affairs on a voluntary basis. The charity employed 52 staff (averaged over the year), making up 25.45 full time equivalents, who are engaged in charitable activities, finance and day-to-day administration. We also have 100+ volunteers serving alongside the paid staff team to help deliver activities, either as a placement from one of the projects or a member of the community giving a few hours a week. This year we were glad to be able to standardize pay scales across the whole organisation and uplift all staff over the age of 18 years to be paid above the London Living Wage rate.

Throughout this financial year, BDCA also experimented with and embedded a new distributive leadership structure so that responsibility and decision-making power is shared across all pay levels. Staff on the lower levels of the new staffing structure are charged with supporting all those in the layers above so that everyone is empowered to lead, shine and grow. Instead of the old top-down model of having one CEO at the top with a few Senior Managers overseeing everything, we have flipped our entire staffing structure upside down so our team of emerging young leaders now take centre stage at the very top level of our organisational hierarchy chart. Within the next level down sits our invaluable teams of Activity Facilitators and Administrators who are in turn supported by some more experienced Managers. Then our qualified Project Coordinators and Specialists help ensure above colleagues in their departments have the resources they need to work well together. We also appointed three Service Directors to hold responsibility for the interproject areas of: children, youth and families; all community facilities; and adult support services. Then, on the second lowest level of our new staffing chart, we have a team of five Charity Co- Directors who look after the crucial charity-wide areas of Finance (Tracey Pease), Partnership Development (Angie Allgood), Fundraising/ Innovation/ Strategy (Jess Craig), Marketing/ Data/ Digital Systems (Sulthana Begum) and Personnel (Sarah Laing). Finally, Sarah was nominated by the trustees and fellow Charity Co-Directors to become overall ‘Team Captain’ (known formerly as our Managing Director) so she now holds the additional responsibility of line managing the other Directors and updating our Trustees on charitywide progress.

Risk management

The trustees acknowledge there are business risks associated with the service provided by the Bonny Downs Community Association and have sought to manage those risks via insurance and working closely with Newham Council, which owns the freehold to The Well Community Centre and Flanders Field sports ground from which the charity operates. The principal operating risk is continuity of grant funding to cover the costs of charitable activities.

Related parties

Details of related parties and transactions with them are given in note 28.

Funds held as Custodian Trustee on behalf of others

BDCA does not hold funds as custodian trustee on behalf of others.

Compliance with laws and regulations

The trustees have established policies and procedures designed to ensure that it complies with all material laws and regulations in relation to the charitable company’s operations and activities. The trustees are not aware of any significant non-compliance with laws and regulations.

6

Bonny Downs Community Association

Trustees’ annual report (Including Directors report)

For the year ended 31 March 2022

Trustees’ responsibilities

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. 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.

Independent auditors

Calculus Audit Services were reappointed as the charitable company’s auditors at the 2021 annual general meeting, during the year the firm was re-named as Calculus Assurance Services, hence a resolution to re-appoint Calculus Assurance Services as the charitable company’s auditors under the Charities Act 2011 will be proposed at the 2022 annual general meeting. Calculus Assurance Services have expressed their willingness to continue in this capacity.

Disclosure of information to the auditors

We, the directors of the company who held office at the date of approval of these Financial Statements as set out above each confirm, so far as we are aware, that:

Small Companies’ Exemptions

The report of the directors has been prepared taking advantage of the small companies’ exemptions provided by section 415A of the Companies Act 2006.

In approving the Trustees' Annual Report, we also approve the Strategic Report included therein, in our capacity as company directors.

On behalf of the board

Signature: Dave Mann Chair of Trustees 22[nd] November 2022.

7

Bonny Downs Community Association

Independent Auditor’s Report To The Trustees For The Year Ended 31 March 2022

Opinion

We have audited the financial statements of Bonny Downs Community Association (the “charitable company”) for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

We have undertaken the audit in accordance with the requirements of the FRC Ethical Standards including FRC Ethical Standard – Provisions Available for Audits of Small Entities, in the circumstances set out in note 9 to the financial statements.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

8

Bonny Downs Community Association

Independent Auditor’s Report To The Trustees For The Year Ended 31 March 2022

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 7, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-andguidance-for-auditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-for-audit.aspx. This description forms part of our auditor’s report.

9

Bonny Downs Community Association

Independent Auditor’s Report To The Trustees For The Year Ended 31 March 2022

Use of our report

This report is made solely to the charitable company’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

5 Priory Road Loughton Essex IG10 1AF Calculus Assurance Services Chartered Accountants and Statutory Auditor Date: Dec 14, 2022

Calculus Assurance Services is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

10

Bonny Downs Community Association

Statement of Financial Activities (Including Income and Expenditure Account)

For the year ended 31 March 2022

Note
Income and endowments from:
Donations and legacies
2/3
Activities for generating funds
4
Investment income
5
Total income and endowments
Expenditure on:
Raising funds
6
Charitable activities
6
Other governance
6
Total expenditure
Net gains / (losses) on
investments
Net income/(expenditure)
Transfers between funds
20
Other recognised gains/(losses):
Other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
20
Total funds carried forward
20		 2022
2021
Unrestricted
Funds
Restricted
Funds
Endowm-
ent funds
Total
Total
£
£
£
£
£
39,571
657,539
-
697,110
824,548
569,426
-
-
569,426
441,035
42
-
-
42
652
609,039
657,539
1,266,578
1,266,235
24,169
24,169
27,957
679,844
510,707
1,190,551
1,062,676
6,491
6,491
6,060
710,504
510,707
1,221,211
1,096,693
-
-
-
-
(101,465)
146,832
45,367
169,542
324,744
(324,744)
-
-
-
223,279
(177,912)
45,367
169,542
555,378
299,914
-
855,292
685,750
778,657
122,002
900,659
855,292

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised during the year.

For charitable companies not preparing a separate summary income and expenditure account only.

The notes on pages 15 to 38 form part of these financial statements.

11

Bonny Downs Community Association

Summary Income and Expenditure Account

For the year ended 31 March 2022

Note
Income
Gains/(losses) on investments
Interest and investment income
5
Gross income
Expenditure
Interest payable
Depreciation and impairment charges
9/13
Total expenditure
6
Net income/(expenditure)		 2022
£
1,266,536
42
1,266,578
1,181,626
39,585
1,221,211
45,367		 2021
£
1,265,583
-
652
1,266,235
1,046,498
50,195
1,096,693
169,542

The notes on pages 15 to 38 form part of these financial statements.

12

Company registration number: 03625785

Bonny Downs Community Association

Balance sheet

As at 31 March 2022

Note
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Cash equivalents
Creditors: amounts falling due within one year
15
Net current assets/(liabilities)
Total assets less current liabilities
Net assets/(liabilities)
Charity Funds
Endowment funds:
Restricted funds
20b
Unrestricted funds:

Designated funds
20a

General fund
20a
Total charity funds/(deficit)
20		 2022
£
493,871
493,871
61,812
444,911
79,713
586,436
(179,648)
406,788
900,659
906,659
-
122,002
414,635
364,022
900,659		 2021
£
198,110
198,110
62,549
538,091
181,628
782,268
(125,086)
657,182
855,292
855,292
-
299,914
151,294
404,084
855,292

For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies but as this company is a charity, it is subject to audit under the Charities Act 2011.

Directors’ responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with FRS102 and Charities SORP (FRS 102).

The financial statements were approved and authorised for issue by the Board on 22[nd] November 2022 and signed on behalf of the Board of Trustees.

Brian Dexter, Trustee Date: 22[nd] November 2022

The notes on pages 15 to 38 form part of these financial statements.

13

Bonny Downs Community Association

Statement of Cash Flows

For the year ended 31 March 2022

Note
Cash flow from operating activities
26
Interest paid
Net cash flow from operating activities
Cash flow from investing activities
Payments to acquire tangible fixed assets
13
Receipts from sales of tangible fixed assets
Payments to acquire investments
Receipts from sales of investments
Interest received
5
Dividends received
Rents received from investment properties
Net cash flow from investing activities
Cash flow from financing activities
Receipts from issue of new long term loans
Repayment of long term loans
Repayment of finance lease liabilities
Interest paid
Receipt of permanent/expendable endowment
Net cash flow from financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 April 2021
Cash and cash equivalents at 31 March 2022
Cash and cash equivalents consist of:
Cash at bank and in hand
Short term deposits
Cash and cash equivalents at end date 31 March 2022		 2022
£
140,209
140,209
(335,346)
-
-
-
42
-
-
(335,304)
-
-
-
-
-
-
(195,095)
719,719
524,624
444,911
79,713
524,624		 2021
£
280,160
280,160
(99,932)
-
-
-
652
-
-
(99,280)
-
-
-
-
-
-
180,880
538,839
719,719
538,091
181,628
719,719

The notes on pages 15 to 38 form part of these financial statements.

14

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

1 Summary of significant accounting policies

(a) General information and basis of preparation

Bonny Downs Community Association is a private company limited by guarantee in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are to relieve need, hardship and distress of the elderly or sick in the London Borough of Newham, or elsewhere, to advance education and to provide and promote the provision of sports and sporting facilities for all age groups in the London Borough of Newham and elsewhere.

The charity constitutes a public benefit entity as defined by the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). 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)” (SORP (FRS102)) issued in October 2019, FRS 102, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice [as it applies from 1 January 2019].

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(b) Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes including investment in fixed assets. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. For clarity of reporting, only restricted fund income of £10,000 or more is shown individually in the notes to the accounts, amounts below this are aggregated and reported at project or activity level. Restricted funds used for purchase of fixed assets carried on the balance sheet are transferred to designated funds to offset future depreciation charges.

(c) Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably, and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

15

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

1 Summary of significant accounting policies

(c) Income recognition (continued)

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.

Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.

Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the expected costs of sale. Where estimating the fair value is practicable upon receipt it is recognised in stock and ‘Income from other trading activities. Upon sale, the value of the stock is charged against ‘Income from other trading activities’ and the proceeds are recognised as ‘Income from other trading activities. Where it is impracticable to fair value the items due to the volume of low value items they are not recognised in the financial statements until they are sold. This income is recognised within ‘Income from other trading activities.

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

The charity receives government grants from the London Borough of Newham. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Investment income is earned through holding assets for investment purposes such as shares and property. It includes dividends, interest and rent. Where it is not practicable to identify investment management costs incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method and dividend and rent income is recognised as the charity’s right to receive payment is established.

(d) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. It is categorised under the following headings:

16

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

(d) Expenditure recognition (continued)

Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Expenditure representing assets costing over £1,000 that will be in use for more than one year is accounted for as described in (f) Tangible fixed assets below,

(e) Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out centrally. Where support costs cannot be directly attributed to particular headings, they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises costs and other overheads have been allocated on the basis of the head count/direct salary costs.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

The analysis of these costs is included in note 7.

(f) Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Building improvements - Over 4-35 years Plant and machinery - Over 3-4 years Fixtures and fittings - Over 3-5 years Sports equipment - Over 4 years

(g) Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(h) Cash and cash equivalents

Cash represents cash in hand plus bank balances immediately available to the charity. Cash equivalents are bank balances held on short term deposit available to the charity at up to 3 months’ notice.

(i) Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

17

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

1 Summary of significant accounting policies

(j) Provisions

Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

(k) Leases

Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors.

Rentals payable and receivable under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.

(l) Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. Redundancy and termination payments are expensed as they become payable unless they arise from a business re-organisation when they are included as a provision when the decision is taken.

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

(m) Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

(n) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

(o) Financial Instruments

Financial instruments such as loans, accounts payables, accounts receivables and cash are classified either as basic or complex. All financial instruments are initially measured at their fair values at the time the transactions occur. Subsequently all basic instruments are measured at amortised cost and all complex financial instruments are measured at a fair value through the comprehensive income statement.

Financial instruments held by the charity are classified as follows:

18

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

(p) Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the Statement of Financial Position (balance sheet) date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The following judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the financial statements:

Other key sources of estimation and assumptions:

19

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

2 Income from donations and legacies

Gifts and Legacies
Government and non-government grants (note 3)
Donated services
Donated goods for distribution to beneficiaries
Other		 Unrestricted
funds
Restricted
funds
Total funds
2022
Unrestricted
funds
Restricted
funds
Total funds
2021
£
£
£
£
£
£
26,480
35,740
62,220
34,544
63,129
97,673
13,091
621,799
634,890
167,199
559,676
726,875
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
39,571
657,539
697,110
201,743
622,805
824,548

Income from grants, donations and legacies was £697,110 (2021: £824,548) of which £nil (2021: £nil) was attributable to endowments, £657,539 (2021: £622,805) was attributable to restricted and £39,571 (2021: £201,743) was attributable to unrestricted funds.

Trustee donations during the year were £500 towards the Poverty Response project (2021: £500 – Poverty Response).

20

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

3 Grants

Grants
London Borough of Newham (youth)
London Borough of Newham (other)
Coronavirus Job Retention Scheme grants
Other government Coronavirus support grants
Big Lottery (Building Connections Fund – Volunteer project)
National Lottery Trust (Covid relief: volunteer project / elders)
City Bridge Trust (Elders) / (Stepping Stones)
Sport England
East End Community Foundation (Covid relief / summer scheme)
Nursery building project (including Garfield Weston)
All Churches Trust (nursery / elders)
Power to Change (central admin/nursery extension)
London Covid response (central admin/poverty/sport/Well)
Tudor Trust (central admin / Wellbeing)
Henry Smith (children/families)
Lloyds TSB Grants
Lloyds of London (Covid support)
Trussell Trust
Mercers Company
Building refurbishment (Veolia)
BBC Children in Need (children/families)
Independent Age (elders)
Minibus
Other –grants
Other – donations		 Unrestricted
Restricted
2022
£
£
£
-
-
-
11,667
45,163
56,830
1,424
-
1,424
-
-
-
-
-
-
-
-
-
-
54,550
54,550
-
31,864
31,864
-
18,990
18,990
-
-
-
-
-
-
-
299,937
299,937
-
-
-
-
-
-
-
58,700
58,700
-
25,000
25,000
-
-
-
-
16,512
16,512
-
9,150
9,150
-
-
-
-
60,252
60,252
-
-
-
-
-
-
-
1,681
1,681
26,480
35,740
62,220
39,571
657,539
697,110		 Unrestricted
Restricted
2021
£
£
£
-
10,013
10,013
-
5,779
5,779
68,414
-
68,414
68,785
-
68,785
-
34,139
34,139
-
99,616
99,616
-
33,200
33,200
-
10,000
10,000
-
17,403
17,403
-
2,000
2,000
-
36,550
36,550
-
17,980
17,980
-
31,380
31,380
-
18,000
18,000
-
54,000
54,000
-
15,000
15,000
30,000
-
30,000
-
-
-
-
6,010
6,010
-
37,500
37,500
-
34,505
34,505
-
14,975
14,975
-
7,953
7,953
-
73,673
73,673
34,544
63,129
97,673
201,743
622,805
824,548

21

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

3 Grants (continued)

£58,254(2021: £152,991) of government grants (*) were received including CVJRS and Covid relief grants (unrestricted). Some of the above are contracts where the funding is dependent on meeting certain outputs but are described as government grants to identify the source of funding.

£56,830 (2021: £84,577) of government grants were received from London Borough of Newham for different projects and Covid relief (unrestricted).

4 Income from charitable activities (including Local Authority Service Contracts)

Administration – Management fees receivable
Youth commissioning contract
Homeless daycentre
Sports ground maintenance
The Well Community Centre room hire charges
Sports pitch hire
Nursery fees
Children and families activities
Elders activities
Sports facilities and sports development activity fees
Poverty Response
Sundry income
All unrestricted		 2022
£
2,820
209,545
173,959
24,000
36,879
27,933
14,123
70,413
2,444
6,950
-
360
569,426		 2021
£
36,010
65,000
264,755
24,000
11,456
14,700
-
18,377
1,000
4,925
771
41
441,035

Income from charitable activities was £569,426 (2021: £441,035) of which £nil (2021: £nil) was attributable to endowments, £nil (2021: £nil) was attributable to restricted funds and £569,426 (2021: £441,035) was attributable to unrestricted funds.

5 Income from investments

Interest - fixed interest securities
Interest – deposits
Other
All unrestricted		 2022
£
-
42
-
42		 2021
£
-
652
-
652

Income from investment was £42 (2021: £652) of which £nil (2021: £nil) was attributable to endowments, £nil (2021: £nil) was attributable to restricted and £42 (2021: £562) was attributable to unrestricted funds.

22

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

6 Analysis of expenditure on charitable activities

Fund raising costs
Central administration
The Well Community Centre
After school club
Children and families
Youth
Elders
Food / garden project
Sports development & facilities
Poverty response / community support
Volunteer project
Minibus
Nursery
Capitalisation of funded assets
Governance
Fund raising costs
Charitable activities
Governance		 Staff
costs
Fund raising
costs
Other direct
Costs
Other
allocated
costs
Total
2022
Staff
costs
Other direct
Costs
Other
allocated
costs
Total
2021
£
£
£
£
£
£
£
£
£
22,262
-
-
-
22,262
27,307
650
-
27,957
142,376
1,019
10,287
(55,064)
98,618
134,351
50,714
(159,875)
25,190
41,613
240
(8,742)
15,255
48,366
36,858
54,936
(38,458)
53,336
82,701
-
(1,255)
10,054
91,500
-
-
-
-
81,049
-
67,547
15,691
164,287
110,918
30,832
18,769
160,519
95,987
22
103,181
28,026
227,216
12,002
32,709
8,681
53,392
55,998
86
17,152
6,841
80,077
46,230
4,815
12,812
63,857
12,939
-
8,015
2,519
23,473
15,927
589
3,747
20,263
73,065
-
(896)
32,613
104,782
70,903
31,922
12,649
115,474
102,483
540
141,504
13,991
258,518
88,457
226,579
110,728
425,764
5,750
-
8,805
1,132
15,687
71,520
30,563
30,947
133,030
6,350
-
12,106
168
18,624
-
11,851
-
11,851
64,435
-
319,960
2,646
387,041
-
-
-
-
-
-
(317,192)
(8,539)
(325,731)
-
-
-
-
-
-
6,491
-
6,491
-
6,060
-
6,060
787,008
1,907
366,963
65,333
1,221,211
614,473
482,220
-
1,096,693
£
£
£
£
22,262
1,907
-
-
24,169
27,307
650
-
27,957
764,746
-
360,472
65,333
1,190,551
587,166
475,510
-
1,062,676
-
-
6,491
-
6,491
-
6,060
-
6,060
787,008
1,907
366,963
65,333
1,221,211
614,473
482,220
-
1,096,693

£510,707 (2021: £529,333) of the above costs were attributable to restricted funds.

£710,504 (2021: £567,360) of the above costs were attributable to unrestricted funds.

23

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

Support cost analysis (Note 7a)

Suort cost analsis (Note 7a)
pp y
Fund raising costs
Central administration
The Well Community Centre
After school club
Children and families
Youth
Elders
Food / garden project
Sports development/facilities
Poverty response / community support
Volunteer project
Minibus
Nursery
Capitalisation of funded assets
Total		 Support costs
Shared costs
Total
2022
Support costs
Shared costs
Total
2021
£
£
£
£
£
£
-
-
-
-
-
-
46,924
(101,988)
(55,064)
41,385
-
41,385
5,467
9,788
15,255
3,678
-
3,678
776
9,278
10,054
-
-
-
2,874
12,817
15,691
1,675
-
1,675
1,930
26,096
28,026
3,470
-
3,470
471
6,370
6,841
1,015
-
1,015
112
2,407
2,519
322
-
322
11,437
21,176
32,613
1,932
-
1,932
1,679
12,312
13,991
5,985
-
5,985
-
1,132
1,132
3,572
-
3,572
168
-
168
168
-
168
2,034
612
2,646
-
-
-
(8,539)
-
(8,539)
-
-
-
65,333
-
65,333
63,202
-
63,202

24

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

7a Analysis of support costs

Analysis of support costs
Support costs
Fund raising costs
Central administration
The Well Community Centre
After school club
Children and families
Youth
Elders
Food / garden project
Sports development/facilities
Poverty response / community support
Volunteer project
Minibus
Nursery
Capitalisation of funded assets
Total		 Legal and
Professional
Expenses
Office running
expenses
Total
2022
Legal and
Professional
Expenses
Office running
expenses
Total
2021
£
£
£
£
£
£
-
-
-
-
-
-
30,470
16,454
46,924
16,729
24,656
41,385
695
4,772
5,467
2,732
946
3,678
376
400
776
-
-
-
1,202
1,672
2,874
232
1,443
1,675
572
1,358
1,930
1,163
2,307
3,470
156
315
471
-
1,015
1,015
-
112
112
-
322
322
1,523
9,914
11,437
295
1,637
1,932
-
1,679
1,679
1,744
4,241
5,985
-
-
-
855
2,717
3,572
168
-
168
168
-
168
499
1,535
2,034
-
-
-
-
(8,539)
(8,539)
-
-
-
35,661
29,672
65,333
23,918
39,284
63,202

25

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

8 Governance costs

Trustee remuneration and expenses
Independent auditors’ remuneration (including expenses and benefits in kind)
Other: adjustment to prior year audit fee accrual
9
Net income/(expenditure) for the year
Net income/(expenditure) is stated after charging/(crediting):
Depreciation of tangible fixed assets
Impairment of tangible fixed assets
(Gain)/loss on sale of tangible fixed assets
Independent auditors’ fees (excluding VAT):
-
Audit services
-
Other services
Operating lease rentals		 2022
£
-
6,600
-
6,600
2022
£
51,777
(13,067)
875
5,300
1,300
1,680		 2021
£
-
5,605
-
5,605
2021
£
50,195
-
-
4,415
1,190
1,680

In common with many entities of similar size and organisation we use our auditors to assist with preparation of the annual financial statements.

10 Independent auditor’s remuneration

The independent auditor’s remuneration (excluding VAT) amounts to an independent audit fee of £5,300 (2021: £4,415) and other services are preparation of the statutory accounts of £1,300 (2021: £1,190).

11 Trustees' and key management personnel remuneration and expenses

The trustees neither received nor waived any remuneration during the year (2021: £nil).

The total amount of employee benefits (excluding pension) received by key management personnel is £Nil (2021: £Nil). The Charity considers its key management personnel comprise.

(a) The trustees listed on page 1.

Remuneration of key management personnel:

Wages and salaries
Defined contribution pension costs
Other benefits		 2022
2021
£
£
105,049
94,944
3,791
3,099
-
-
108,840
98,043

No trustees are accruing pension arrangements (2021: £nil).

The trustees expenses reimbursed during the year £135 (minibus fuel) (2021: £nil). Included in above are £nil (2021: £nil) which have been paid directly to third parties.

26

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

12 Staff costs and employee benefits

The average monthly number of employees and full time equivalent (FTE) during the year was as follows:

he average monthly number of employees and full time equivalent (FTE) during the year was as follows:
Raising funds
Charitable activities
Governance		 2022
2022
2021
2021
Number
FTE
Number
FTE
0.77
0.77
52.25
24.66
47
19.58
0.02
0.02
52.25
25.45
47
20.37

The total staff costs and employees. benefits was as follows:

he total staff costs and employees. benefits was as follows:
Wages and salaries
Social security
Defined contribution pension costs
Redundancy costs
Volunteer costs
Training costs
Recruitment, staff welfare and travel
Consultants		 2022
£
710,084
45,095
16,799
4,247
1,435
7,086
2,262
-
787,008		 2021
£
552,083
32,440
13,591
-
3,396
7,655
-
5,308
614,473

Total redundancy/termination payments amount to £4,247 (2021: £13,440)

No employees received total employee benefits (excluding employer pension costs) of more than £60,000.

Note: social security costs include employer national insurance contributions.

27

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

13 Tangible fixed assets

Cost or valuation:
At 1 April 2021
Transfers
Additions
Disposals
Revaluation
At 31 March 2022
Depreciation:
At 1 April 2021
Transfers
Charge for the year
Impairment (note 13a)
Revaluation
Eliminated - disposals
At 31 March 2022
Net book value:
At 31 March 2022
At 31 March 2021		 Building
development
Nursery
extension
Nursery
equipment
Minibus
Sports
facilities
Office
equipment
Plant and
Machinery
£
£
£
£
£
£
£
99,557
80,829
-
39,544
18,077
96,727
17,787
-
-
-
-
-
-
-
-
285,607
25,479
-
16,042
8,218
-
-
-
-
-
(11,840)
(17,796)
(6,030)
-
-
-
-
-
-
-
99,557
366,436
25,479
39,544
22,279
87,149
11,757
28,649
13,067
-
14,005
14,598
68,425
15,667
-
-
-
-
-
24,888
2,615
1,226
9,886
2,297
9,904
961
-
(13,067)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(11,839)
(16,924)
(6,028)
53,537
2,615
1,226
23,891
5,056
61,405
10,600
46,020
363,821
24,253
15,653
17,223
25,744
1,157		 Total
£
352,521
335,346
(35,666)
-
652,201
154,411
51,777
(13,067)
-
(34,791)
158,330
493,871
70,908
67,762
-
25,539
3,479
28,302
2,120		 198,110

13a Impairment

Costs capitalised in respect of professional fees for an extension to the Well Community Centre prior to receiving planning permission had been provided against in full. The impairment provision is included in accumulated depreciation brought forward in note 13. Following receipt of planning permission and completion of the extension the impairment provision has been released and the costs are being depreciation over the lease term (35 years).

28

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

14 Debtors

Trade debtors
Pension contributions
Other debtors
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Trade creditors
Other tax and social security
Other creditors
Pension contributions
Accruals
Deferred income (note 17)
Bank overdraft		 2022
£
28,578
-
5
33,229
61,812
2022
£
10,443
15,640
250
-
46,264
102,656
4,395
179,648		 2021
£
34,638
800
-
27,111
62,549
2021
£
-
11,570
13,586
543
83,913
8,587
6,887
125,086

Details of leasing arrangements are provided in note 16.

16 Leases

Operating leases - lessee

Total future minimum lease payments under non-cancellable operating leases are as follows:

Not later than one year
Later than one and not later than five years
Later than five years
All plant and machinery		 2022
£
2,369
5,857
-
8,226		 2021
£
1,680
6,160
-
7,820

The charity completed a new 35-year lease on The Well Community Centre on 11 March 2021 with initial peppercorn rent for the first 5 years, after this period there is a rent review and a break clause, hence the total commitments until the first rent review are £5.

29

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

17 Deferred income

At 1 April 2021 Additions during the year (income received in advance) Amounts released to income At 31 March 2022

Under 1 Over 1 Total Under 1 Over 1 Total
Year year 2022 Year Year 2021
£ £ £ £ £ £
8,587 - 8,587 13,270 - 13,270
102,656 - 102,656 8,587 - 8,587
(8,587) - (8,587) (13,270) - (13,270)
102,656 - 102,656 8,587 - 8,587

18 Accrued funding commitments

At 1 April 2021
Additions during the year charged to income
Amounts paid during the year
At 31 March 2022		 Under 1
Year
Over 1
Year
Total
2022
Under 1
Year
Over 1
year
Total
2021
£
£
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

19 Provisions for liabilities

At 1 April 2021
Additions during the year
Amounts charged against the provision
Unused amounts reversed
At 31 March 2022		 Total
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

30

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

20 Fund reconciliation

Fund reconciliation
a) Total funds
Current period
Unrestricted:
General fund
Designated:
Fixed assets (Minibus)
Fixed assets (Building)
Fixed assets (Nursery building)
Fixed assets (Nursery equip)
Fixed assets (Office equip)
Fixed assets (Sports equip)
Operating costs (Youth)
Operating costs (Daycentre)
Restricted (note 20b)		 Balance at
1 April
2021
Income
Expenditure
Transfers
Gains /
(losses)
Balance at
31 March
2022
£
£
£
£
£
£
404,084
609,039
669,862
20,761
364,022
15,397
7,350
8,047
56,303
18,750
37,553
48,396
3,609
307,450
352,237
0
0
0
572
3,214
2,642
0
911
15,067
14,156
13,625
3,168
(10,457)
0
17,573
6,282
(11,291)
0
555,378
609,039
710,504
324,744
0
778,657
299,914
657,539
510,707
(324,744)
0
122,002
855,292
1,266,578
1,221,211
0
0
900,659

Note: transfers between restricted funds to fixed asset designated funds represent restricted grants spent on fixed assets which will be depreciated over their useful life.

Prior period Balance at
1 April
2020		 Income Expenditure Expenditure Transfers Gains /
(losses)		 Balance at
31 March
2021
£ £ £ £ £ £
Unrestricted:
General fund 310,884 643,430 (538,777) (11,453) - 404,084
Designated:
Fixed assets (Minibus) 25,283 (9,886) - - 15,397
Fixed assets (Building) - (18,697) 75,000 - 56,303
Fixed assets (Nursery) - 48,396 - 48,396
Operating costs (Youth) - - - 13,625 - 13,625
Operating costs (Daycentre) - - - 17,573 - 17,573
336,167 643,430 (567,360) 143,141 - 555,378
Restricted (note 20b) 349,583 622,805 (529,333) (143,141) - 299,914
685,750 1,266,235 (1,096,693) - - 855,292

b) Restricted funds

Due to the number of restricted grants received, only those where receipts or payments in the year exceed £10,000 or balances carried forward exceed £2,000 are shown individually. Other restricted grant funds are pooled by activity.

31

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

20 Fund reconciliation (continued)

b) Restricted funds (continued)

Current period
Restricted funds-admin
Nursery grants (including Garfield Weston)
Newham HAF (C&F)
Tudor Trust
Restricted funds (C&F)-other
Henry Smith
BBC Children In Need
Big Lottery: Building a stronger Britain
Summer scheme (EECF / Societe Generale)
Merchant Taylors Company / All Churchs
City Bridge Trust – Elders
Restricted funds – Elders other
Nationwide Foundation – Poverty
Covid relief – Poverty
Restricted funds – sports
Sports England Community sports active
Sport England – Cricket nets
Restricted funds – Youth
Youth commissioning
Mercers Company
Restricted funds – Food Project
Restricted funds – Poverty response
Lloyds TSB grant – Poverty response
Big Lottery - Building Connections
(volunteer project)
Restricted funds – volunteer project
Covid relief – Volunteer project
Minbus		 Balance
at 1 April
2021
Income
Expenditure
Transfers
Gains /
(losses)
Balance at
31 March
2022
£
£
£
£
£
£
20,033
30,324
39,426
(4,336)
0
6,595
38,604
299,937
40,251
(298,290)
0
0
0
22,249
22,249
0
0
1,460
0
1,460
0
0
6,098
3,835
8,387
(24)
0
1,522
9,777
58,700
57,177
0
11,300
32,715
40,066
50,174
(1,512)
0
21,095
1,298
0
714
0
584
1,680
18,990
20,674
4
0
0
6,331
0
6,331
0
0
7,703
32,250
42,590
7,520
0
4,883
36,233
20,385
29,016
(7,520)
0
20,082
4,128
0
3,159
0
969
18,681
1,710
12,825
(305)
0
7,261
11,550
13,261
15,298
(8,723)
0
790
8,570
25,427
30,329
(3,545)
0
123
10,000
0
490
0
9,510
5,598
945
3,110
0
3,433
17,894
0
17,894
0
0
8,080
0
8,080
0
0
6,178
15,180
15,089
0
6,269
22,012
49,280
47,832
(722)
0
22,738
2,730
25,000
23,814
0
3,916
15,226
0
7,970
(6,821)
0
435
647
0
0
(150)
0
497
700
0
380
(320)
0
0
5,988
0
5,988
0
0
299,914
657,539
510,707
(324,744)
0
122,002

32

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

b) Restricted funds (continued)

Prior period
Restricted funds-admin
Nursery grants (including Garfield Weston)
Garfield Weston (nursery)
Tudor Trust
Restricted funds (C&F)-other
Henry Smith
BBC Children In Need
Big Lottery: Building a stronger Britain
Summer scheme (EECF / Fred Aldis)
Drapers company
Merchant Taylors Company
City Bridge Trust – Elders
Restricted funds – Elders other
Nationwide Foundation – Poverty
Covid relief – Poverty
Restricted funds – sports
Sports England Community sports active
Sport England – Cricket nets
Restricted funds – The Well
Restricted funds – Youth
Youth commissioning
Mercers Company
Restricted funds – Food Project
Restricted funds – Poverty response
Lloyds TSB grant – Poverty response
Big Lottery - Building Connections
(volunteer project)
Restricted funds – volunteer project
Covid relief – Volunteer project
Minbus
LBN Grant – Newday (daycentre)		 Balance
at 1 April
2020
Income
Expenditure
Transfers
Gains /
(losses)
Balance at
31 March
2021
£
£
£
£
£
£
-
40,570
(20,537)
-
-
20,033
-
37,000
1,604
-
38,604
50,000
-
-
(50,000)
-
-
1,545
16,000
(16,085)
-
-
1,460
5,573
7,536
(7,011)
-
-
6,098
53
54,000
(44,276)
-
-
9,777
28,190
34,505
(29,980)
-
-
32,715
2,118
-
(670)
(150)
-
1,298
-
12,423
(10,743)
-
-
1,680
1,940
-
(1,382)
(558)
-
-
21,207
-
(14,876)
-
-
6,331
4,831
33,200
(30,328)
-
-
7,703
4,590
43,495
(10,388)
(1,464)
-
36,233
50,000
-
(45,872)
-
-
4,128
-
79,540
(60,859)
-
-
18,681
4,625
9,159
(2,234)
-
-
11,550
18,226
-
(9,656)
-
-
8,570
-
10,000
-
-
-
10,000
37,500
45,060
(7,560)
(75,000)
-
-
4,613
9,013
(8,028)
-
-
5,598
19,100
-
(1,206)
-
-
17,894
17,840
-
(9,760)
-
-
8,080
6,007
171
-
-
-
6,178
6,252
51,313
(35,553)
-
-
22,012
26,500
-
(23,770)
-
-
2,730
14,258
34,139
(33,171)
-
-
15,226
647
-
-
-
-
647
-
97,728
(97,028)
-
-
700
-
7,953
(1,965)
-
5,988
23,968
-
(6,395)
(17,573)
-
-
349,583
622,805
(529,333)
(143,141)
-
299,914

33

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

21 Fund descriptions

a) Unrestricted funds

The unrestricted funds represent the free funds of the charity which are not designated for particular purposes.

a) Designated funds

These represent amounts set aside by the trustees to cover investment in fixed assets and future expenditure or commitments such that the reserves are not available to cover general operating costs.

b) Restricted funds

Funds are deemed to be restricted when received for specific projects or to fund specific expenditure (for example salary costs for specific projects). The details of the main restricted funds are given above.

22 Analysis of net assets between funds

Current period
Fixed assets
Cash and current investments
Other current assets
Creditors within less than one year
Provisions/pensions
Total
Prior period
Fixed assets
Cash and current investments
Other current assets
Creditors within less than one year
Provisions/pensions
Total		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
£
£
£
£
79,236
414,635
-
493,871
402,622
-
122,002
524,624
61,812
-
-
61,812
(179,648)
-
-
(179,648)
-
-
-
-
364,022
414,635
122,002
900,659
Unrestricted
Funds
Designated
funds
Restricted
funds
Total
£
£
£
£
78,014
120,096
-
198,110
388,607
31,198
299,914
719,719
62,549
-
-
62,549
(125,086)
-
-
(125,086)
-
-
-
-
404,084
151,294
299,914
855,292

23 Pensions and other post-retirement benefits

a) Defined contribution pension plans

The charity operates two defined contribution pension plans for its employees. The amount recognised as an expense in the period was £16,799 (2021: £13,591).

The defined contribution liability is allocated to unrestricted funds.

24 Financial commitments

There are no financial commitments that have been authorised but not yet contracted for. Refer to Note 16 for details of operating leases.

34

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

25 Events after the end of the period

There have been no post balance sheet events that require disclosure.

26 Reconciliation of net income/(expenditure) to net cash flow from operating activities

Net income/(expenditure) for year
Dividends received
Rents received from investment properties
Interest receivable (note 5)
Interest payable
Depreciation and impairment of tangible fixed assets (note 9)
Amortisation and impairment of intangible fixed assets
(Gains)/losses on investments
(Profit)/loss on disposal of tangible fixed assets
(Profit)/loss on disposal of fixed asset investments
Receipt of endowment
Post-employment benefits less payments
Provisions less payments
(Increase)/decrease in stock
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash flow from operating activities
27
Financial instruments
The charity’s financial instruments may be analysed as follows:
Financial Assets
Financial Assets Measured at Amortised Cost
Trade Debtors
Other Debtors
Cash and Cash Equivalents
Total financial assets
Financial Liabilities
Financial Liabilities Measured at Amortised Cost
Trade Creditors
Other Creditors
Bank loans and overdrafts payable within one year
Total Financial Liabilities		 2022
£
51,312
(42)
38,710
-
-
875
-
-
-
-
-
742
48,612
140,209
2022
£
28,578
33,234
524,624
586,436
26,153
143,150
4,395
173,698		 2021
£
169,542
(652)
-
50,195
-
-
-
-
-
-
-
-
1,280
59,795
280,160
2021
£
34,638
27,911
719,719
782,268
-
118,199
6,887
125,086

35

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

28 Related party transactions

All hire charges with related parties are on the same terms as for other voluntary sector groups, no security or guarantee is held or given in relation to transactions with related parties. Information about related party transactions and outstanding balances is outlined below:

Year ended: 31 Mar 2022 Year ended: 31 Mar 2021
Income Expenditure Outstanding Commit- Income Expenditure Outstanding Commit-
Balances ments Balances ments
£ £ DR / (CR) £ £ £ £ DR / (CR) £ £
West Silvertown Village Community Foundation
a) management and accounting under service level agreement 2,931 - 35,370 - -
b) donation to Covid Hub - - 1,000 - -
c) activity costs, consumables and travel - - 396 - -
At 31/3/22 2,931 - - - 36,766 - 7,703 -
Bonny Downs Baptist Church– formed the charity and some of
the directors / trustees are also members of the church. The
Church hires space at the Well Community centre and BDCA
hires space at the church.
a) hire of premises 842 9,110 - 2,915 6,430 -
b) donation to “Barefoot Challenge” 250 - - - - -
c) activity costs, consumables 306 - - - 38 -
At 31/3/22 1,398 9,110 8 - 2,915 6,468 26 -
Note: Bonny Downs Baptist Church provides volunteer support to BDCA which is not recognised in the accounts and in recognition of this support during the Covid lockdown period the trustees
agreed to subsidise the church’s future hire charges by £5,000, which was used in part during the year ended 31 March 2022.
Newway(partner in homelessness project funded by London
Borough of Newham)
a) project delivery under service level agreement 51,368 106,379 - 9,894 83,265 -
b) re-imbursement of staff secondment 20,598 - - - - -
c) re-imbursement for purchase of fixed assets - - - 11,609 -
d) activity costs, consumables and training 4,244 15,325 8 6,364 *
At 31/3/22 76,210 121,704 17 - 9,902 101,238 670 -

36

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

Bridges Community Project (Royal Docks)
a) payroll services under service level agreement
b) activity costs, consumables
As at 31/3/22
Newham Cricket Club
a) pitch hire
b) donation
b) activity costs, consumables and training
At 31/3/22
Transform Newham(partner charity)
a) Grants received
b) room hire
c) activity costs, consumables / HR advice
As at 31/3/22
Compost London CIC
a) project external evaluation
As at 31/3/22
Renewal Programme(partner charity)
a) programme delivery via service level agreement
b) room hire
c) Training course
As at 31/3/22		 Year ended:
31 Mar 2022
Year ended:
31 Mar 2021
Income
Expenditure
Outstanding
Balances
Commit-
ments
Income
Expenditure
Outstanding
Balances
Commit-
ments
£
£
DR / (CR) £
£
£
£
DR / (CR) £
£
-
-
340
-
-
-
-
-
-
-
-
-
340
-
-
-
7,920
-
-
-
-
4,470
1,500
-
-
-
-
-
-
7,920
-
-
-
5,970
-
-
-
-
23
-
-
-
925
-
-
-
-
-
-
1,000
-
-
-
-
23
925
-
-
-
1,000
-
-
-
-
-
-
4,900
-
-
-
-
-
-
4,900
-
-
-
1,359
-
57,269
-
-
-
-
-
-
-
-
22,969
-
-
-
-
-
1,359
57,269
1,359
-
-
22,969
-
-

37

Bonny Downs Community Association

Notes to the Financial Statements

For the year ended 31 March 2022

28 Related party transactions (continued)

BDCA is a charity rooted in the local community and has benefited from the commitment of several families based in the area who either work for the charity or serve as trustees. The charity operates an open recruitment for all positions and seeks to appoint the best candidate for each position. BDCA runs a summer activity programme for local school children and encourages older children / young adults to become young leaders and thereby develop organisational and leadership skills, some of the young leaders are children of staff and trustees.

The following employees are related parties via family connections to either the trustees or key management personnel. The trustees are satisfied that all salaries are either at or below market rate for similar roles in the area.

Name
Relationship
A Laing
Daughter of S Laing +
B Laing
Son of S Laing +
T Laing
Son of S Laing +
R Pease
Daughter of T Pease +
M Pease
Husband of T Pease +
A Allgood
Son of A Allgood +
T Porter
Son of M Porter +
Total
her expenditure with related parties:
Name
Relationship
A Laing
Daughter of S Laing +
S W Allgood
Husband of A Allgood +
A Griffith
Brother of S Laing +		 Gross pay
£
Employer pension
contributions £
Leaving date
479
-
2,179
-
625
-
1,978
-
12,965
389
1,225
-
499
-
19,950
389
Amount
£
Description
720
Leading activity session
2,799
Maintenance work
888
Maintenance work
4,407

Other expenditure with related parties:

Other income from related parties:

Name
Relationship
S Mann
Wife of D Mann *		 Amount
£
Description
30
Room hire
30

38

BDCA Statutory Accounts 2022 Final 2-1 for signing

Final Audit Report

2022-12-14

Created: 2022-12-12 By: James Lambden (james.lambden@hotmail.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAj79mAcNfgyHQD-cvgF4WRZvgi-4nAxi2

"BDCA Statutory Accounts 2022 Final 2-1 for signing" History

Document created by James Lambden (james.lambden@hotmail.co.uk)

2022-12-12 - 17:05:56 GMT- IP address: 82.71.43.181

Document emailed to david.mann@bonnydowns.org for signature

2022-12-12 - 17:08:35 GMT

Document emailed to briandexter@btinternet.com for signature

2022-12-12 - 17:08:35 GMT

Email viewed by david.mann@bonnydowns.org

2022-12-12 - 22:27:50 GMT- IP address: 172.226.0.6

Email viewed by briandexter@btinternet.com

2022-12-12 - 22:47:28 GMT- IP address: 86.142.111.23

Document e-signed by David Mann (david.mann@bonnydowns.org)

Signature Date: 2022-12-13 - 09:35:48 GMT - Time Source: server- IP address: 81.137.197.15

Email viewed by james.lambden@calculusaccountants.com

2022-12-13 - 11:09:52 GMT- IP address: 82.71.43.181

Email viewed by james.lambden@calculusaccountants.com 2022-12-14 - 10:04:49 GMT- IP address: 82.71.43.181

Signer james.lambden@calculusaccountants.com entered name at signing as James Lambden 2022-12-14 - 10:05:57 GMT- IP address: 82.71.43.181

Document e-signed by James Lambden (james.lambden@calculusaccountants.com) Signature Date: 2022-12-14 - 10:05:59 GMT - Time Source: server- IP address: 82.71.43.181

Agreement completed.

2022-12-14 - 10:05:59 GMT