Charity registration number. 1075631
The Vivian Moon Community Centre
Annual Report and Financial Statements
for the Year Ended 31 December 2023
WESTCOTTS
¢HARTtRFD ACCQUIITAMT*
• •USINE•S ADVI#SA*

The Vivian Moon Community Centre
Contents (continued)
Reference and Administrative Details
Trustees, Report
2to4
Accountants. Report
Receipts and Pa￿entS Account
ststement of Assets and Liabilities
Notes to the Financial Statements
8t012

The Vivian Moon Community Centre
Reference and Administrative Details
Trustees
Jasmine Chesters
Keith Worthington
Ross Moon
Charlty Registration Number
1075631
Princlpal Offlce
CIO 1 South Park
Braunton
Devon
EX33 2HT
Accountants
Westcotts
47 Boutport Street
Bamstaple
Devon
EX31 1SQ
Page 1

The Vivian Moon Community Centre
Trustees. Report
The trustees present the annual report logether with the financial statements of the charity for the year
ended 31 December 2023.
Objectives and activities
Charitable Objects
The objects of the Vivian Moon Community Centre are to relieve the elderly of Braunton and its
surrounding area by such means as are charitable at law. and to promote the benefit of the
inhabitants of Braunton and its surrounding area without distinction of sex, sexual orientation. race, or
of political or religious or other opinions by associating together with the said inhabitants and the local
authorities, voluntary or other organisations in a common effort to advance education and to provide
facilities in the interests of social welfare for recreation and leisure ts'me occupation with the object of
improving the conditions of life for the said inhabitants.
The activities of The Vivian Moon Community Centre during the year were providing the use of its
premises for various activities, as well as organising events, meals and trips to meet the objects
referred to above.
Publlc beneflt
The trustees confim th8t they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales. The activities as a whole are for the benefit of the local community of Braunton
and the surrounding area. The Charity has been approached by voluntary organisations and
individuals for the use of the premisés and we are pleased to be able to accommodate them.
Achievements and performanc•
Review of Activities and Achievements
During the year the Charity has continued to work hard to raise funds from the centre hlre to others,
coffee mornings and raffles, door admissions, bingo and other events to enable it to provlde the
inhabitants of 8raunton and the surrounding area with facilities of social interest, welfare, recreation
and leisure. This will continue for the foreseeable future.
Financial review
Reserves
The charity h8d n8t incoming resources this year of £3,058 {2022:£498). The cash fvnds carried
forward are £22,401 {2022: £19,343). These reserves are held to ensure that resourc8s are available
to meet all known and committed expenditure so as to absorb any future deficits for the foreseeable
future to enable the charity to continue as a going concem for at least the next 10 years.
Currently cash funds are held in a bank current account with instant access. No investments of cash
funds have been made but the charity has th& power to make investmenls whlch th8 trustees feel are
appropriate for the charity.
Investment pow8rs, policy and perfonnance
The Charity has the power to make investments which the trustees feel is appropriate to the charlty.
Any surplus funds are held in interest bearing accounts.
Plans for future periods
The charity intends to continue raising funds to provide the inhabitants of Braunton and its
surrounding area with facilities of social interests, welfare, recreation and leisure time for the
foreseeable future.
Page 2

The Vivian Moon Community Centre
Trustees. Report (continued)
Structure, governance and management
Governance. Intemal Control and Risk Management
The trustees have reviewed the major risks of the charity and have taken action and established
systems which will mitigate any known risks. All policies and procedures are updated regularly.
The insurance policies are reviewed annually and amended if appropriate.
Organisational Structure
The Vivian Moon Community Centre is a charitable company limFted by guarantee. and is governed
by its Memorandum and Articles of Association. It was incorporated on 19th May 1999 and was
registered as a charity with the Charitles Commlssion on 21st May 1999. The Charitsble company
transferred to a CIO on 13th July 2022.
Each memberfs liabilty in the event of winding up is limited to £ 10 per Member.
The charity is also known as: The Braunton District Citizens Club,.
All members aré circulated with invitstions to nominate trustees (direclors) prior to the Annual General
Meeting, advising them of the trustees in office and requests'ng nominations. The trustees are elecled
by a majority vote at the Annual General Meeting.
Trustees are trained by their experience and knowledge, and have been briefed on their 16gal
obligations under charity and company law, the contents of the Memorandum and Artlcles of
Association and the processes within the charity-
The trustees, are the directors of the CIO, and meet on a regular basis to discuss the finances. control
8nd running of the charity.
The trustees have reviewed the major risks of the charity and hav8 taken action and established
systems which will mitigate known risks.
Trustee Training
New trustees are familiarized with the workings of the charity and their legal obligations under charity
law when they are apF)ointed. Trustees are updated regularfy on any changes to their roles and
duties, etc, on a regular basis.
Page 3

The Vivian Moon Community Centre
Trustees. Report (continued)
Statement of Trustees. Responsibllitles
The trustees are responsible for preparing the trustees, report and the financial statements in
accordance with the United Kingdom Accounting Standards (United Kingdom Generally AC￿pted
Accounting Practice) and applicable law and regulations.
The law applicable to charities 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 of the incoming resources
and application of resour￿5 of the charity for that period. In preparing these financial statements, the
trustees are required to:
select suitable accounting policies and then apply them consistently"
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent:
state whether applicable accounting stsndards have been followed, subject to any material
departures disclosed and explained In the financial statements; and
prepare the financial statements on the going concem basis unless It is Inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enabl8 them to ensure that the financial
statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations
2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the
assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financ581
information included on the charitable companVs website. Legislation governing the preparation and
disseminalion of financial statements may differ from legislation in other jurisdictions.
e annual report was approved by the trustees of the charity on
eha
and signed on its
Trustee
Page 4

Chartered Accountants. Report to the Trustees on the Preparation of the
Unaudited Statutory Accounts of
The Vivian Moon Community Centre
for the Year Ended 31 December 2023
In order to assist you to fulfil your duties under the Charities Act 2011, we have prepared for your
approval the accounts of The Vivian Moon Community Centre for the year ended 31 December 2023
as set out on pages from the chariws accounting records and from infomiation and explanations you
have given us.
As a practising member finn of the Institute of Chartered Accountsnts in England and Wales (ICAEW)
we are subject to its ethical and other professional requirements which are detailed at
http:/lww.icaew.comlenl
memberslregulations-standards-and-guldancel.
This report is made solely to the board of trustees of The Vivian Moon Community Centre a body, in
accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare
for your approval the financial statements of The Vivian Moon Community Centre and state those
matters that we have agreed to state to the board of trustees of The Vivian Moon Community Centre a
body, in this report, in accordance with ICAEW Technical Release 07116 AAF. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than The Vivian Moon
Community Centre and its board of trustees as a body for our work or for this report.
It is your duty to ensure that The Vivian Moon Community Centre has kept adequ8t8 accounting
records and to prepare statutory accounts that give a true and fair view of the assets, liabilities,
financial position and of The Vivian Moon Communlty Centre. You consider that The Vlvlan Moon
Community Centre is exempt from the statutory audit requirement for the year.
We have not been instructed to cary out an audit or a review of the accounts of The Vivian Moon
Community Centre. For this reason, we have not verified the accuracy or completeness of the
accounting records or information and explanations you have given to us and we do not, therefore,
express any opinion on the ststutory accounts.
Westcotts
47 Boutport Street
Barnstaple
Devon
EX31 1SQ
Date:......
Page 5

The Vivian Moon Community Centre
Receipts and Payments Account for the Year Ended 31 December 2023
Unrestricted
funds
Restrlcted
funds
Total
2023
Total
2022
Note
Recelpts".
Donations and legacies
Charitable activities
Other income
318
9,890
318
9,890
9,430
9,311
314
Total receipts
Payments:
Establishment costs
Legal fees
10,208
10,208
19,055
(6,673)
(480)
(6.673)
480
(17,621)
936
Total payments
Net receipts
Cash brought forward
Cash carried forward
7,153
7,153
18,557
3,055
3.055
498
14,955
4,388
19,343
18,845
18,010
4,388
22,398
19,343
All of the charity's activlties derive from contlnuing operatlons during the above two periods.
The funds breakdown for 2022 is sho￿￿ in note 9.
The notes on pages 8 to 12 fonn an integral part of these financial statements.
Page 6

The Vivian Moon Community Centre
(Registration number: 1075631)
Statement of Assets and Liabilities as at [31 December 2023
2023
2022
Note
Fixed assets
Tangible assets
103,911
103,911
Current assets
Cash at bank and in hand
22,398
19,343
Net assets
126,309
123,254
The financlal st8tements on pages 6 to 12 were approved by the trustees, and authorised for issue on
and signed on their behalf by.
Trustee
The notes on pages 8 to 12 fomi an integral part of these financial statements.
Page 7

The Vivian Moon Community Centre
Notes to the Financial Statements for the Year Ended 31 December 2023
(continued)
2 Income from donatlons and legacles
Unrestricted
funds
General
Total
2023
Donations and legacies,.
Donations
318
318
318
318
Unrestricted
funds
Genèral
Total
2022
Donations and legacies,.
Donations
9.430
9,430
9.430
9,430
3 Incom• from charltable actlvltles
Unrestrlcted
funds
General
Total
2023
Membership fees
CoffeelRaffles (inc Easter Egg raffle)
Hall hire
90
3,159
6,641
90
3,159
6,641
9,890
9,890
Unrestricted
funds
General
Total
2022
Membership fees
CoffeelRaffles (inc Easter Egg raffle)
Hall hire
130
2,612
6,569
130
2,612
6,569
9,311
9,311
4 Other income
Unrestricted
funds
General
Total
2022
Other income
314
314
Page 9

The Vivian Moon Community Centre
Notes to the Financial Statements for the Year Ended 31 December 2023
(continued)
5 Trustees remuneration and expenses
No trustees, nor any persons connected wtth them, have received any ￿mUneratIon from the charity
during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the
year.
6 Taxatlon
The charity is a registered charity and is therefore exempt from taxation.
7 Tanglble flxed assets
Land and
buildings
Total
Cost
At 1 January 2023
At 31 December 2023
103,911
103,911
103,911
103,911
Depreciation
At 31 December 2023
Net book valua
At 31 December 2023
103,911
103,911
At 31 December 2022
103,911
103,911
8 Cash and cash equivalents
2023
2022
Cash at bank
22,398
19,343
Page 10

The Vivian Moon Community Centre
Notes to the Financial Statements for the Year Ended 31 December 2023
(continued)
9 Funds
Balance at 1
January
2023
Balance at
31 December
2023
Incomlng
resources
Resources
expended
Unrestrlcted funds
General
14,955
10.208
(7.153)
18,010
Rastrlcted funds
4,388
4,388
Totsl funds
19,343
10,208
7,153
22,398
Balance at 1
January
2022
Balance at
31 December
2022
Incomlng
rèsources
Resourc•s
expended
Unrestrlcted funds
General
14.457
19,055
(18,557)
14,955
Restrlcted funds
4,388
4,388
19,343
Total funds
18,845
19,055
18,557
10 Analysls of net assets between funds
Totsl funds
at31
December
2023
Unrestrlcted
funds
General
Tangible fixed assets
Current assets
103,911
22,398
103,911
22,398
126,309
126,309
Total net assets
Total funds
at31
December
2022
Unrestrlcted
funds
General
Tangible fixed assets
Current assets
103,911
19,343
103,911
19,343
123,254
Total net assets
123,254
Page11

The Vivian Moon Community Centre
Notes to the Financial Statements for the Year Ended 31 December 2023
(continued)
11 Related party transactions
There were no related paty transactions in the year.
Page 12