Company registration number. 03620572 Charity regi8tration number.. 1076628 Lingfield And Dormansland Community Centre (A company limited by guarantee) Annual Report and Flnancial Stslement8 lor the Year Ended 31 August 2024 Carter Nicholb Lld Ch8rlered Accountants Victoria House Slanbridge Park stapl?field Lane Staplefield West Sussex RH17 6AS
Llngfleld And Donnansland Communlty Centre Contents Reference and Administrative Details Trustees. Report 2to5 Independent Examlnevs ReF)Ort statement of Financial A¢tivitie8 Balanc8 Sheet Notes to the Financial Statements 9t015 Detailed Slatement of Financial Activities 16
Lingfleld And Dorniansland Communlty Centre Reference and Admlnlstratlve Detalls Trusteeg Mr IM Jones Mrs SE Waison Mrs CA Tebbutt Mr GR Tebbutt Ms AM Skinn8r Ms LM Carey Mr D Layzelle S•cr•tary Mr GR Tabbutt Charlty ft•glstratlon Numb•r 1076628 Company Roglstrallon Nurnr 03620572 The charity 1$ incorporated in England. Rogl8tered Offlce Communty Cèntre High Street Lingfield Surrèy RH76A8 Ind•pend•nt Examlner Carter Nlcholls Ltd Chartered Accountsnt8 Victoria House Stsnbridg8 Park Staplefield Lane Staplefield West Sussex RH17 6AS Bankern Barclays Bank PLC East Grinstead gQk92 High Street Crawley West Sussex RH10 18P Page 1
Llngfleld And Donnansland Community Centre Trustees. Report The trustees, who ara directors for the pufFX)ses of company law. present the annual report together wtth the financial Statements and auditors, report of the charitable company for the year ended 31 August 2024. ObJectlve8 and actlvllles Objects and alms The object8 of the chaiitable company are: a) lo promote the benefft of the Inhabitants of Lingfield and Domiansland. Surrey and the neighbourhood without di8tinction of sex, sexual orientation. race or politlC81, religious or other opinions. by associating t¢gether the said inhabitants and the local auth¢rilies, v¢luntary and olher organisalions in a common èffort to advance education and to provide facilities in the interests of social welfare for the recreation and leisure-time occupation with the objective of improving the conditions of life for the said inhabitanl8. b) to establish, or secure the establishment of, a community centre and to maintain and manage the same The charliablè company manages and malntain8 th6 CommunSty Centr8 bullding which 1$ owned by thè Parish Council. The Cenlre provide8 facilities for cla88es and other lei8ure activities and is available for private functions and parties. It accommodates the Parigh Office and tho local police offKe. There is also an IT suite whlch Is availabla for one to one tralnlng and for access to the Int8met on a drop-ln ba8iB. As In prevlous y•8r8 the main objectives of the year continued to focus upon,. - incre88ing the user b88e maintainlng and enhancing tha f8ciltties of the Centre for the benefit of the communlty - furKliaising through grant applications and other sources. Publ1¢ b•n•flt The charitable company Nns a communty centro for the benefit of the local resident8. The tru8tee8 confirm that they have complied with Ihe requirements of section 17 01 the Chariti88 Act 2011 to have du8 rogard to the public benefrt guid8nc8 published by the Charity Commission for England and Wales. Page 2
Llngfield And Domiansland Communlty Centre Trustees. Report Achlevements and perfommnce LDCC annual r¢port 2023124 Our new manager settlèd in during the yèar. We al80 saw turnover amongst our directors. Paul Pine and Danielle Little departed. Paul was a dir8Ctor for many years, steering much of our communications activity and promoting Flix in the Stix. He made many other contribLrtions lo the Centre and we miss him. Danielle's time with us was shorter bul al80 valuable. We welcorned a new director in David Layzelle. David h88 already made 8 difference to the C8ntr8, deploying his range of communication8 skills to good effect, including the production of a much needed quarterly newsletter. Over the past year we have seen a wide range of wrf8nts held with. over811, a good level of support. They have included The Great Amerlcan Songbook - a musical evening - Opera, a quiz, blues and, of course. Ihè autumn p18y. As well as offering events for people to attend, thw contribute funds that allow us to run the wlder range of Communlty Centre services. We removed the room4ivider from the Llewellyn Palmer Hall. This had become a while elephant, installed on the basis we woukl use the room for dlfferent activities ai the same time. In reality, this rarely happened and the cost of sep41clng the divider could no longer be justified. We took steps to reduce the helght of Ihe wall al the rear of the Centro, following advlce and dixussion wilh the neighbour. There h88, a8 ever, beon a sleady fl¢)w d roullne maintenance. Towards the end of th6 year we becama focussed on tha need to upgrade our IT. We have developed a programme that we hope wlll lead to Improved IT 8UPPOrt for the communlty, for our own staff and new websrte offerlng better a¢ce88 lo events. Financialty we rnaIn in a sound position. We have resee8 thal should enable u8 to manage any unexpected crises and w8 continue to rnatch our expenditure to our income over th8 y8ar as a whole. My thanks to all involved in keeping us on the financial straight and narrow. Structure, gov•rnanc• and management Naturg of governlng documont The company's governing document 1$ the MenY)randum of Associalion dated 10 August 1998 which Sets out ils objects and is governed by its Articles of Association. Recrultmen( and appolntment of trusteos The directors are appointed in General Meeting. in addition, under the Article3 Of Association the directors have power of appointment. There is no maximum term of appointment. Page 3
Llngfleld And Domiansland Communlty Centre Trustees. Report Major rfsks and management of thos• rlsks Chaiity Govemance code The directors are aware of, and adher8 to. the Charity govemance code. A fomial r&assessment of the major ri8k8 to which the charitabb company 18 exposed is carried out on an annual basls. They are satisfied that systems are in place to mitigate exposure to Such risks and review company pollcl8s and procedures on a regular basis. Statement of trugt••s' rosponslbllftlos The trust688 (who are also th& dir8Ctor8 of Lingfi&ld And Domian81and Communlty Centre for the purposes of company law) are responsible for preparin9 th8 tru8t88s' report 8nd the financial statements in accordance with applicable law and Unlted Kingdom Accounting Slandards (United Kingdom Generally Accepted Accountlng Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republtc of Ireland" Company law requires the trustees to pr•pare financial statements for each financial year. Under Company law Ihe Iru8tee8 must not approve the financial statssmenls unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company 8nd of the incoming resources and application of resources, including ts income and expenditure, of the chariLqble company for that period. In preparing these financial statements, the Irustees are required to.. select suitable accounting policles and apply Ihem con8iSt&nlty; ob8eNe the methods and principle8 in the Charilies SORP: make judgements and estimales that are reasonable and prudent; state whether applicable accounting standards, comprising FRS 102 hava been followed, subiect to any material departures dlsclo8ed and explalned In tha flnancial 6tatement8', and prepare the financial statements on the golng concern basis unl&ss11 Is inapproprlate to presume Ihat the charitable company wlll continue In bu8ines8. The tfustees are responsible for keeping proper accounting records that Can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements compSy with the Companies Act 2006, They are also responsible for safeguarding the 8ssets of the charitable company and hence for taking reasonable Steps for the prevention and detection of fraud and other liregulaiities. The trustees are responsible for the maintenance and integrity ofthe corporate and financ5al infomiatlon included on the Charitsble ¢ompany's website. Legislation governing the preparation and di58gminatton of financlal statements may differ from legislation in other jurisdictions. Dlsclosuro of Infomiatlon to audltor Each trustee has taken step8 that they ought to have taken as a trustee in order to make themselves aware of any relevant audil information and to establish that the charity's auditor is aware of that inlormallon. The truslees confirm that there is no relevant informallon that they kn¢)w of and of which they know the auditor is unaware. Page 4
Llngfleld And Domiansland Communlty Centre Trustees. Report The annual report wa8 approved by Ihe Irustee8 of the charty on 30 September 2024 and Signed on its behalf by: Mr Jones Trustee Page 5
Llngfleld And Dorniansland Communlty Centre Independent ExamIneS Report to the trustees of Llngfleld And Domiansland Communlty Centre ('the Company,) I report lo the charty trustees on ry examlnation of the accounts of the Company for tha year ended 31 August 2024. Responslbllltles and bagls of r•port As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsibte for the preparation of the account8 in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied mysell that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independenl examination. I report in respect of my examination Of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Diredions given by the Charty Commi88ion under section 145(5)(b) of th8 2011 Acl. Ind•p•nd•nt •xamln•r'9 8tatoment I have complgted my examination. I confimi that no matters have come to my attentlon in nneCtIOn with the examination giving m8 cause to believe: 1. accountlng records were not kept In respect of Llngfield And Domansland Communty Centre as requlred by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the account8 do not compty with the accounting requlrements of section 396 of the 2006 Acl other than any requiremenl that the accounts glve a 'true and fair vlew which 18 not a mattar congid8red a8 part of an Independent examlnatlon,. or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Rocommonded Practi¢0 for a¢¢ounting and reporting by charities [applicable to charities preparing their accounts In accordance with the FinanGial R8POrting Standard applicable In the UK and Republic of Ireland (FRS 102)]. I have no concem8 and have come across no other matters in connection with the examination to which attenlion should be drawn in this report In older lo enable a proper understanding of Ihe accounts to be Ch Ac¢ountants Victoria House Stsnbridge Parf( Stspl8field Lan8 Staplefield West Sussex RH17 6AS 30 September 2024 Page 6
Lingfleld And Dormansland Communlty Centre Statement of Flnanclal Actlvltles for the Year Ended 31 August 2024 {Including Income and Expendlture Account and Ststement of Total Total fund8 Totsl funds Unrostrlctsd Unrestricted 2024 2023 Not• In¢om• and Endowments from: Donation8 and18gacies Charitable activitiès Other tr8dlng activlties Investment income Other income 601 64,355 10,735 1,660 64,202 8,408 102 Total income 81,362 Expondlturo on: Raislng funds Charitable activilies (4,866) (3,730) Totsl expendlturo G8insllosse$ on investment assets {84,485) 4097 (74.290) 163 Nel income 974 Nel movemenl in funds 974 3,466 Reconclllatlon of funds Totsl funds brought forward Total furKls carried forward 100 439 18 101413 All of the charitls activities derive from continuing oparatlons during the abova two periods, The notes on pagos 1010 16 form an integral part of these financial statements. Page 7
Llngfleld And Domiansland Communlty fAntre (Registration number: 03620572) Balance Sheet as at 31 August 2024 2024 2023 Noto Current ass•ts Debtors Investments Cash at bank and in hand 12 13 14 3,502 37.168 3,442 33.071 68,073 104,586 108,638 Credltorn: Arnounts falllng due wlthln one year Not assets 15 101413 100 439 Funds of thè charfty: Unre8trlcted Incom• fund• Unre$trl¢tgd funds 101413 Total lunds 16 101413 100439 For the financlal year ending 31 August 2024 the charty wa$ entitled to exemption from audit under tion 477 of the Companle8 Act 2006 relating to small companies. Directors, re3pon8ibilitie8: The members have not required the charity to obtain an audlt of ils acUnt8 for the year in queslion in accordance with section 478; and The directors acknowl&dg• their responsibilities for complying wlth the requlrements of the Act with respect to accountlng records and the preparation of account8. The financial statements on pages 7 to 16 were approved by the trustees, and authorlsed for issue on 30 September 2024 and signed on their behalf by: ir im Jones TN$tee The notes on p8g8s 10 to 16 form an int8gr81 part of th888 financial statements. Page 8
Llngfield And Dorn)ansland Communlty Centre Notss to the Flnanclal Statements for the Year Ended 31 August 2024 I Charlty ststus The charty is limited by guarantee, incorporated in England, and consequently doe8 nol have share caplt81. Each of the truslees is liable to contribute an amount not exceedlng £1 lowards the assets of the charlty In the event of liquidation. The address of its registered office is: Communty Centre High Street Llngfield Surrey RH7 6AB Those financial slatement8 were authorised for issue by tha trustees on 30 September 2024. 2 Accountlng pollcle• Summary of slgnlflcant accountlng pollclo8 and k•y accountlng •8tlmat•$ Th8 principal accountlng policies applied In the preparation of these financial statements are set out below. These policie8 have been conslstenlty applied to all tha years presented, unles8 Otherwise stated. Statement of compllance The financial statement8 have been prepgred In acrdanCe with Accounting and Reporting by Charities.. Stslement of Recommended Practice {applic8ble to charitle8 preparing their accounts in accordance with the Financial Reporting Standard applicabl? in tho UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 1021), the Financlal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies knt 2006, 8a81s of preparatlon Lingfield And Domiansland Community Centre meets the definition of a publlc benefil entty under FRS 102. Assets and liabilitie8 are initially recognlsed at historical cost cr transaction value unless otherbvise Ststed in the ielevanl accounting policy note6. Golng concern The trustees consider that there are no material uncertainties about the chariiy'8 abilty to continue as going concern nor any Significant areas of uncertalnty that affect the carrying value of assets held by the charty. Exomptlon from preparlng a cash flow stalemont The chaiity opted lo early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash Ilow ststement in Ihese financial slatement8. Incom• and endowments All Income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income r8ceivab18 can b8 measured reliably. Page 9
Llngfleld And Domiansland Communlty Centre Notes to the Flnanclal Statements for the Year Ended 31 August 2024 Donatlon8 and legacl•s Donations are recognised when the charty has been notified in writing of both the amount and settlement date. In the 8V8nt that a donalion is subject to condrtlons that require a level of perfomiance by the charity before the charity is entitled to the funds. lh8 income is d8f8rr8d and not recognised until elther those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charty and It Is probable that these conditlons wlll be fulfilled in the reporting period. Investment Income Dlvidend8 are recognised once the divKlend has been declared and notifatIOn has been received of the dlvidend due. Exp8ndltur• All expendlture Is recognlsed once there is a 109al or construdive obligatlon 1¢ that oxpendituro, it Is probable settlement 18 required and the amount can be measured lIablY. All costs are 8ltocated to th8 applicable expenditure heading that aggregate similar costs to that category. There costs cannot be directty attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the a83el'8 use. Other support costs are allocaled based on the spread of 8taff c06t8. Ral$lng funds These are costs incurred in attracting volunlary income, the management of investment8 and those incurred In tradlng aclivrties that raise fundg. Charftablo actlvltl•• Charitable expenditure compri8e8 Ih08e costs incurred by the chaflty in the delivery of it8 activities and 8orvice8 for its beneficiaries. It includes both costs Ihat can be allocated directly to such activities and th08e costs of an indirect nature necessary to support them. Support costs Support costs Include cantr81 functlons and have been allocated to 8Ctivty cost categorles on a basls consistent with the use of resources, for example, allocating propety costs by floor areas, or per capita, stsff costs by the time spent and other costs by their usage. Govgrnance co•ts These include the costs attrlbut8bl& to the charlty's compllance wRh constltutlonal and slatutory requirements, including audit, strategk management and trustees meetings and reimbursed expgnses. Taxatlon The charity is consKlered lo pass the tests set out in Paragraph 1 Schedule 6 of the Finance Acl 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposos. Accordingly, the charity is potentialty exempt from taxation in r8spect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation Of Chargeable Gains Act 1992, to the •xt•nt that such incom• or gains are applied exdusively to charitable purpo8e8. Page 10
Llngfleld And Dormansland Communlty Centra Notes to the Financial Statements for the Year Ended 31 August 2024 Curr•nt asset Investment8 Current asset Investments are Included at market value. Trado debtors Trade debtors are amounis due from customers for merchandise sold or seNic8s performed in tha ordinary course of business. Trade debtors are recogniged initially at the transaction price. Thèy are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impaimienl of trade debtors 18 88t8blished when there is objectlve evldence that the charty will not be able to collect all amount8 due according to the original term8 of th• racéivablas. Cash and cash •qulval•nts Cash and cash equivalents c¢mprlse cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insynificant rlsk of change in value. Fund structure Unre8trlcted income funds are general funds that are available for use at the trustees dis¢retion in furth8ran¢e of Ihe objectNes of the Charily. Designated funds are unrestrlcted funds Set aside for 8peCIf purposes at the di8cretion of the trustee8. 3 Incom• from donatlons and 16gacle8 Total Funds Total Fund6 All Unr¢$trl¢tsd All Unrestrlcted 2024 2023 Donations and legacles: Donations 601 4 Incomo from ¢harltablo actlvltles Total Funds Total Fundg All Unrostrlctsd All Unre8trlcted 2024 2023 Grant - Warm Hub Room Hire and IT income 500 Page11
Llnglleld And Donnansland Communlty Centre Notes to the Financial Statements for the Year Ended 31 August 2024 5 Income from other tradlng actlvltl•8 Totsl Fund8 Total Fund8 All Unre$lrfct•d All Unrestrlcted 2024 2023 Events income; Other events income 6 Investm•nt Incom• Total Funds Total Funds All Unre8trlctad All Unrestrlcted 2024 2023 Interest receivablè and slmilar incoffk?; Intere8t receSvable on bank depositg 102 7 Expendltur• on charltabl• actlvltle• Total Funds Total Funds All Unrn8trlrt•d All Unr68trlct•d 2024 2023 Not• All¢xated support C08t8 Govemance c¢)sts 77.925 69,057 Total Page12
Llngfleld And Donnansland Communlty Centre Notes to the Financial Ststements for the Year Ended 31 August 2024 8 Analy818 of governance and support Gosts Governance costs Total Fund8 Total Funds All Unrostrlcted All Unre8trlcted 2024 2023 Other governance costs Allocated support costs Total 63 1.588 9 Truste08 remunerallon and oxpon803 No trustees, nor any per60ns connected with them, have received any remuneration from the charlty during the year. No trustees have recelved any relmbursed expenses from the chanty durlng the year. 10 Staff costs Tho monthly average number of persons (Includlng senlor management I18adershlp 16am) employed by the charity duiing the year expres8ed as full time equivalent8 was as follows: 2024 No 2023 No Managemenl and adrninlstration Employees who participated in the Defined Contribution Pen3ion Schemes CDntribution81o the employee pension sGhemeJ 659 597 11 Taxatlon The chaiity Is a registered charity and is thereforo oxempt from taxation. Page 13
Llngfield And Dormansland Communlty Centr8 Not8S to the Flnanclal Ststements for the Year Ended 31 August 2024 12 Debtors 2024 2023 Trade debtors Prepayments Accrued income 2.386 1.116 828 2.579 35 13 Current a8SOt Investments 2024 2023 Listed other Shares 37,168 33,071 14 Cash and cash equlvalonts 2024 2023 Cash on hand Cash at bank 100 100 15 Credltorn.. amount8 falllng due wlthln one year 2024 2023 Other taxatlon and soclal secur4ty Accruals 819 710 16 Funds Balance at 1 S•ptomber 2023 Other Incomlng Re8ource8 rncogn18ed Balance at 31 resources expended galn81(Ios8) Augu8t 2024 Unrestrlctsd fundg General 79,883 76,496 (79,619) 4,097 80.857 Deslgnated Total funds 1 (K1,439 76.496 101413 Page 14
Llngfleld And Domiansland Community Centre Notss to the Financial Statements for the Year Ended 31 August 2024 Balanc• at 1 Sopt•mb•r 2022 Other Incoming Resource• recognised 8alance at 31 resources expended galnslllossl August 2023 Unr¢strlctsd funds General 76,417 73,883 {70,580) 163 79,883 Designated Total funds 20,556 73.863 163 100439 The specific purposes for which Ihe funds are to be applied aro as follows: During the year to 31 August 2015, the company acquired the assets of the Community Care Association, Domiansland and District (Charity Reg no 291637) a local charity set up lo relieve sick. eldedy and handlcapped persons In the area Ihrough the provision of meals. it a180 managed a hall to enabl8 members of the community to m88t. The Direclor8 r0801ved to Ireat these fund8 as d8$ignated funds for tha future malntenanco and upkeop of the hall. There ha8 been no change In the$8 funds durlng the year and they contlnue to form part of the general funds at the year end. The directors have set a8ide designated fund8 for planned maSntenance and marketing projects. 17 Analy•l$ of n•t aM•ts b•tw••n fundj Totsl funds at 31 August 2024 Unrestrlcted fund8 General De8lgnated Current assets Current liabilities 88,082 20,556 108.838 Tolal net a888ts 101413 Total funds at 31 August 2023 Unrestrlcted funds Gengral Doslgnated Current assets Current liabilities 84,030 20,556 104,586 Total net assets Page 15
Llngfleld And Dorniansland Communlty Centre Detalled Statèment of Flnanclal Actlvltles for the Year Ended 31 August 2024 Totsl 2024 Total 2023 Donatlons and legacles Appeals and donations 601 601 1,660 Charltable actlvltles Letting of n¢n4nvestment propoty in fvrtherance of tho charity'8 objects Grants receivable 64,355 63,702 500 Other tradlng actlvltla¥ Fundraising Incoma 8,408 Investmont Income Interest on cash depo$lts 667 667 102 102 Ralslng funds Other fundraising costs Charftable actlvltles Wages and salaries staff pensions (Defined contributlon) - penslon scheme 1 Rates Light, heal and power Insurance Repalrs and maintenance Telephono and internal Computer software and mainlenance costs Printing, postage and stationery Subscriptions & licences Sundry expen8e8 cteanlng Advertising Bank charges Independent examinels fee (32,622) (659) (1,882) {12,097) (2.653) (10,054) (1.395) (8,581) (285) (1,134) {580} (5,621) (362) (1 C6) (30,533) (1,5C6) (7.488) (2,324) (14,598) (1.097) (3,202) 1734) (1,421) 1458) (S,419) 1277) (63) 1,440 This paga does not form part of the stslutory financial statemènts. Page 16