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2023-03-31-accounts

SCAWTHORPE COMMUNITY CENTRE

Report and Financial Statements

For the year ended 31st March 2023

Registered Charity Number: 1077175

SCAWTHORPE COMMUNITY CENTRE

Contents of the Financial Statements For the year ended 31st March 2023

Page
Legal and administrative information 1
Report of the Trustees 2 - 3
Independent Examiners Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to Financial Statements 7 - 11

SCAWTHORPE COMMUNITY CENTRE

Company Information

For the year ended 31st March 2023

Status

The organisation is an unincorporated organisation whose governing document was adopted on 14th April 1999 and registered as a charity on 25th August 1999. The company was established under the governing document which established the objects of the charity.

Trustees

Every effort is made to ensure that we have a representative committee who are able to support the smooth running of our organisation. Members are recruited through relevant organisations, users of the service and those who work within the local community.

Mr Peter John Tidswell Ms Debra Joy Harris Mr Kevin Rodgers

Secretary

Leanne Hempshall

Chair

Julie Grace

Charity's Principle Address

Scawthorpe Community Centre 46 Petersgate Doncaster DN5 9JE

Independent Examiners

Enterprise Chartered Certified Accountants 8 Castlegate Tickhill Doncaster

Bankers

National Westminster Bank

Page 1

SCAWTHORPE COMMUNITY CENTRE

Report of the Trustees For the year ended 31st March 2023

The trustees are pleased to present their report together with the financial statements of the charity for the year ended 31st March 2023.

Legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the governing document and the Statement of Recommended Practice - Accounting and Reporting by Charities.

Object of the Charity

To promote, for the benefit of the inhabitants of scawthorpe and bentley north road and the neighbourhood (hereinafter called "the area of benefit") without distinction of race, sexual orientation, sex or of other political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisation in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants b) to establish, or secure the establishment of, a community centre (hereinafter called the "centre") and to maintain and manage the same (whether alone or in co-operation with any local authority or other person or body) in furtherance of these objects.

Investment Policy

Under the governing document, the charity has the power to make any investments which the trustees see fit. Aside from retaining a prudent amount in our reserves, most of the charity's funds are spent in the short term.

Review of Activities and Financial Information

The trustees note that a surplus has been recorded for the year as a result (in part) of continued investment in the facilities and equipment of the charity.

Reserves Policy

The Management Committee has examined the charity's requirements for reserves, in the light of the main risks to the organisation. The reserves are needed to meet the working capital requirements of the charity. The committee are confident that at the current level they would be able to continue the current activities of the charity, even in the event of a significant drop in funding. The strategy is to build our reserves and the management committee remains optimistic about this. However, the committee is aware of the changing regimes and is realistic in being economically aware that it may prove difficult to achieve this. In the short term a simplistic solution will be to curtail some existing activities and expenditure, should such circumstances arise.

Risk Management

The trustees will seek to review risks and provide a mitigation strategy on an ongoing basis but subject to a formal annual review.

Trustees' responsibilities in relation to the Financial Statements

Law applicable to charities in England and Wales requires trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the year end. In preparing those financial statements, the trustees are required to:

Continued.....

Page 2

SCAWTHORPE COMMUNITY CENTRE

Report of the Trustees - continued For the year ended 31st March 2023

Trustees' responsibilities in relation to the Financial Statements

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. 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.

Financial Review

During the period the charity has met its targets and aims in terms of generating sufficient funds to cover its charitable obligations, operational cost and accrue reserves to support future projects.

Approved by the trustees on 15th March 2024 and signed on its behalf by:

D J Harris

Page 3

Independent Examiners Report to the Trustees of SCAWTHORPE COMMUNITY CENTRE For the year ended 31st March 2023

We report on the accounts of Scawthorpe Community Centre for the year ended 31st March 2023 which are set out on pages 5 to 11.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 145(1) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is our responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respects the requirements to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with accounting records, comply with the accounting requirements of section 386 of the Companies Act 2006 and with the method and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met; or

Jon Lister FCCA

Enterprise Chartered Certified Accountants

Dated:

8 Castlegate Tickhill

Doncaster

Page 4

SCAWTHORPE COMMUNITY CENTRE

Statement of Financial Activities (including Income & Expenditure Account)

For the year ended 31st March 2023

Notes
Incoming resources from the
operating activities of the
Charity:
2
In furtherance of the objectives
3
Investment income
4
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Charitable expenditure:
Activities in furtherance of the
charity's objects
5
Management and administration
5
TOTAL RESOURCES EXPENDED
NET (OUTGOING) / INCOMING RESOURCES
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2023
2023
2023
2022
£
£
£
£
-
-
-
300
27,503
-
27,503
45,983
-
-
-
-
27,503
-
27,503
46,283
14,028
6,691
20,719
13,343
-
-
-
-
14,028
6,691
20,719
13,343
13,475
6,691
-
6,784
32,940
25,915
7,025
32,940
-
39,390
334
39,724
32,940

All of the results relate to continuing activities.

Page 5

SCAWTHORPE COMMUNITY CENTRE Balance Sheet as at 31 March 2023

Note
FIXED ASSETS
Tangible assets
9
Debtors
10
Cash at bank and in hand
CURRENT LIABILITIES
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
FUNDS
Unrestricted funds
12
Restricted funds
13
Other Reserves
TOTAL FUNDS		 £
£
8,221
3,216
28,641
31,857
354
31,503
39,724
39,390
334
-
39,724
2023		 £
£
9,672
916
22,772
23,688
420
23,268
32,940
25,915
7,025
-
32,940
2022		 £
£
9,672
916
22,772
23,688
420
23,268
32,940
25,915
7,025
-
32,940
2022
23,688
420
32,940
25,915
7,025
-
32,940

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

The company is entitled to exemption from the audit requirement contained within section 477 of the Companies Act 2006, for the year ended 31st March 2023. No member of the company has deposited a notice pursuant to section 476, requiring an audit of these accounts.

These financial statements were approved by the trustees on 30th November 2023.

The directors have acknowledged their responsibilities for preparing account which give a true and fair view of the Company and of the profit/loss (which ever is applicable for the year then ended in accordance with the requirements of the Companies Act 2006 and which otherwise comply with the requirements of this Act relating to accounts, so far as applicable to the Company.

The directors have acknowledged their responsibilities for ensuring that the Company keeps

D J Harris

Date:

Page 6

SCAWTHORPE COMMUNITY CENTRE

Notes to the Financial Statements For the year ended 31st March 2023

1 ACCOUNTING POLICIES

Basis of accounting

The principal accounting policies which are adopted consistently in the preparation of the financial statements are set out below.

The financial statements have been prepared in accordance with the Companies Act 2006, the Charities Act 2015 and the Financial Reporting Standard 102 (effective January 2015) and with the Statement of Recommended Practice (FRS 102) (issued in January 2015).

b) Incoming resources

All income resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity. are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.

Investment income is included when receivable.

Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

C) Resources expended

Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive for any VAT which can be recovered.

Allocation of expenditure

Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across categories on the basis of an estimate of the proportion of time spent by staff on those activities.

d) Tangible fixed assets and depreciation

Tangible fixed assets are included in the balance sheet at cost or at market value at the date of the gift.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the full cost.

Page 7

SCAWTHORPE COMMUNITY CENTRE

Notes to the Financial Statements - continued For the year ended 31st March 2023

F) Fund accounting

The funds held by the charity are either:

2 Donations, legacies and similar incoming resources

Gifts and donations 2023
2022
£
£
-
300
-
300

3 Activities in furtherance of the charity's activities

In furtherance of the objectives
Room Hire
DMBC Grant Boxing
Fundraising Events
Other Grant Income
Business Start Up Grant
Sponsorship
Round One Boxing Academy		 Unrestricted
Restricted
Total
Total
Funds
Funds
2023
2022
£
£
£
£
22,726
-
22,726
18,862
-
-
-
10,000
752
-
752
4,271
2,247
-
2,247
3,800
-
-
-
8,000
350
-
350
350
1,428
-
1,428
700
27,503
-
27,503
45,983

4 Investment income

2022 2021
£ £

Bank interest

Page 8

SCAWTHORPE COMMUNITY CENTRE

Notes to the Financial Statements - continued For the year ended 31st March 2023

5 Allocation of resources expended

Event Costs
Staff Costs
Property costs
Administrative expenses
Other		 Charitable
Management
Total
Total
activities
& admin
2023
2022
8,798
-
8,798
5,049
-
-
-
-
7,811
-
7,811
4,169
2,467
-
2,467
1,998
1,643
-
1,643
2,127
20,719
-
20,719
13,343

6 Staff numbers and costs

Staff numbers and costs
2023 2022
Staff costs: £ £
Wages and Social security costs - -

The average number of full-time equivalent employees (including casual and part time staff) during the year was as follows:

2023 2022
Number Number
3 3

There were no employees with emoluments above £50,000.

None of the trustees received any remuneration or reimbursement of expenses during the year

7 Net income resources

This is stated after charging:

Depreciation
Independent examination		 2023
2022
1,451
1,707
354
420
1,805
2,127

8 Taxation

The charity is exempt from tax on its charitable activities.

Page 9

SCAWTHORPE COMMUNITY CENTRE

Notes to the Financial Statements - continued For the year ended 31st March 2023

9 TANGIBLE FIXED ASSETS
COST
At 1st April 2022
Additions
At 31st March 2023
DEPRECIATION
At 1st April 2022
Charge for year
At 31st March 2023
NET BOOK VALUE
At 31st March 2023
At 31st March 2022
10 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other Debtors
Prepayments
11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other tax and social security
Accruals and deferred income
Other creditors		 2023
£
3,216
-		 Equipment,
fixtures &
fittings
£
11,379
-
11,379
1,707
1,451
3,158
8,221
9,672
2022
£
916
-
3,216 916
2023
£
-
-
354
-		 2022
£
-
-
420
-
354.00 420

Page 10

SCAWTHORPE COMMUNITY CENTRE

Notes to the Financial Statements - continued For the year ended 31st March 2023

12 Unrestricted funds
General fund
Designated funds
Total unresticted funds		 Balance at
Incoming
Resources
Balance at
1st April 2022
resources
expended
Transfers
31st March 2023
25,915
27,503
14,028
-
39,390
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
25,915
27,503
14,028
-
39,390

13 Restricted Funds

Balance at Incoming Resources Balance at
1st April 2022 resources expended Transfers 31st March 2023
7,025.00 - 6,691 - 334

Page 11