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2023-07-31-accounts

REGISTERED COMPANY NUMBER: 03800881 (England and Wales) REGISTERED CHARITY NUMBER: 1077316

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 July 2023

for

HASLEMERE AND DISTRICT COMMUNITY CENTRE

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Contents of the Financial Statements for the Year Ended 31 July 2023

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 21
Detailed Statement of Financial Activities 22 to 23

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Reference and Administrative Details for the Year Ended 31 July 2023

TRUSTEES Ms P Bradley
K E Griffiths
B Howard MBE
J Jeffcoat
B E Farley BEM (appointed 6.2.23)
E A Piper
J D Barton
Ms C M Warrington (resigned 6.2.23)
Ms C James (resigned 6.2.23)
D W Dullaway (appointed 6.2.23)
K Morris (appointed 6.2.23)
REGISTERED OFFICE Office Suite 1, Haslemere House
Lower Street
Haslemere
Surrey
GU27 2PE
REGISTERED COMPANY 03800881 (England and Wales)
NUMBER
REGISTERED CHARITY 1077316
NUMBER
INDEPENDENT EXAMINER Knox Cropper LLP
Chartered Accountants
Office Suite 1
Haslemere House
Lower Street
Haslemere
Surrey
GU27 2PE
SOLICITORS Potter Owtram & Peck
42 West Street
Haslemere
Surrey
GU27 2AN
BANKERS Lloyds Bank Plc
5 The Square
Petersfield
Hampshire
GU32 3HL

Page 1

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Report of the Trustees for the Year Ended 31 July 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2023. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The main objectives of the charity were to raise funds for and build a community centre (known as Haslewey) in the town of Haslemere, Surrey and thereafter to manage and administer the said community centre for charitable purposes for the benefit of the community of Haslemere and the surrounding district in accordance with the Charity Commission's guidance on public benefit and, in particular, for the advancement of education, the relief of elderly people, the protection of health and the relief of poverty, sickness and distress. The Trustees confirm that they have had regard for the Charity Commission guidance in respect of Public Benefit when reviewing the Charitable Company's aims and objectives and planning future activities. In particular, they considered how planned activities will contribute to the aims and objectives that have been set.

Public benefit

The charity was established to work in co-operation with other organisations, whether statutory, voluntary or commercial, to establish and manage a community centre at which services to all members of the community could be provided. Haslewey has operated as explained above since 2003.

ACHIEVEMENT AND PERFORMANCE

The year to 31 July 2023 has been difficult one financially for the centre. The aftermath of Covid is still affecting take-up, energy costs doubled compared to 2022 (and were four times their level in 2021) and inflation more generally has had a significant impact on food and other costs. Of the charity's four main lines of business (the Café, CMS, Room Hire, and Classes & Activities) both the Café and CMS were loss making. While the combination of events facing the centre was unprecedented, the trustees recognise that their impact must be addressed for the centre to remain viable. This is discussed further under Future Plans.

Nevertheless, Trustees are satisfied with the wider achievements and performance of Haslewey during the year, in particular how the centre re-opened after Covid and how it has helped its users through the difficult times mentioned above. The use of the centre for activities benefitting the public has increased over the year. The trustees believe that Haslewey is fulfilling the main objectives of the charity.

Page 2

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Report of the Trustees for the Year Ended 31 July 2023

FINANCIAL REVIEW

Financial review

The Charity recorded Net Outgoing Resources for the year of £50,357 (2022: £39,187). Total funds at the end of the year amounted to £942,858 (2022: £993,215) of which £957,750 (2022: £909,640) were for Restricted Purposes. Reserves, representing unrestricted funds excluding fixed assets, amounted to £(14,892) (2022: £42,792). The Directors and Trustees recognise that the present level of reserves is not adequate to support the continuation of the charity, and that the financial position of the charity must be improved. Nevertheless, the cash reserves held and remedial plans underway give the Trustees confidence that there are no material uncertainties about the charity's ability to continue as a going concern.

Although the charity was reliant on its reserves in the year, we have been fortunate enough to secure the following grants:

Waverley Borough Council £52,000
Half Penny Trust £1,500
Hazelhurst Fund £15,000
Shanly Foundation £4,000
Haslemere Town Council £39,320
Tesco Community Grant £1,000

The charity has also been fortunate to receive £25,468 in donations during the year, the most significant individual donation being £6,500 from the Rotary Club of Haslemere Trust. The charity continues to seek out other grant funding opportunities.

Reserves policy

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately six months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to keep the community centre operational.

The balance held as unrestricted funds at 31 July was £(14,982), which is clearly below target. The charity is in the process of rebuilding reserves.

Going concern

The Board of Trustees has reasonable expectation that the charity has adequate resources to continue operations for the foreseeable future. For this reason, the going concern basis has continued to be used in preparing the financial statements. The Board has considered the impact of inflationary pressure and cost of living crisis on the short and long term health of the charity, and is content that the measures taken provides assurance that the going concern basis is appropriate in preparing the financial statements.

Measures taken to address the status of the charity include:

FUTURE PLANS

Due to the high cost of energy, the Charity has explored ways to reduce those costs with the installation of solar panels and a change of supplier. These changes are expected to halve our energy bills over the coming year. The Charity has increased its café and room hire prices, which had not changed for several years, to reflect inflation. Following consultation with its users, prices for the Community Meals Service will be increased in 2024 to ensure that future provision is no longer loss-making. The Charity has also reviewed how it provides services to increase efficiency. The trustees believe that these changes will ensure that the centre breaks even in future, while still running a successful café and expanding the range of activities and clubs available to both the elderly and the wider community in Haslemere.

Page 3

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Report of the Trustees for the Year Ended 31 July 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The organisation is a charitable company limited by guarantee, incorporated on 5th July 1999 and registered as a charity on 7th September 1999. The company was established under a Memorandum of Association which contained the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up the members are required to contribute an amount not exceeding £10.

Recruitment and appointment of new trustees

The Directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the current Articles of Association one third of the Trustees are required to be re-elected every three years at each Annual General Meeting. The appointment of a new Trustee has to be approved by existing Trustees.

Organisational structure

The Directors and Trustees determine the charity's strategy and govern its activities on a voluntary and unremunerated basis. The day-to-day management of the charity's activities is delegated to the Haslewey Manager. This is a full-time salaried post supported by a part-time Deputy Manager, other staff and volunteers. The Directors and Trustees hold regular meetings with the Haslewey Manager to oversee the charity's activities and make decisions relating to its strategy and activities. The Articles of Association direct that the number of Trustees must be at least three with no maximum. The Directors and Trustees would like to record their gratitude to all staff and volunteers who have worked extremely hard through what has proved to be a very challenging year.

Induction and training of new trustees

The Directors and Trustees have sufficient experience within their respective fields to understand the purpose and objectives of the charity and to determine and monitor its strategy. They are encouraged to maintain their knowledge of their legal and professional responsibilities under company and charity law.

Key management remuneration

Trustees and other key management personnel do not receive any benefit with regard to the services performed for the company.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

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

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. K Morris - Trustee

Page 4

Independent Examiner's Report to the Trustees of Haslemere and District Community Centre

Independent examiner's report to the trustees of Haslemere and District Community Centre ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2023.

This report is made to the Trustees, as a body, in accordance with the terms of my engagement. Our work has been undertaken so that we might carry out an Independent Examination of the financial statements in accordance with the General Directions given by the Charity Commissioners. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees, as a body, for our work or for this report.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

James Holland-Leader FCA

Knox Cropper LLP Chartered Accountants Office Suite 1 Haslemere House Lower Street Haslemere Surrey GU27 2PE

Date: .............................................

Page 5

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 July 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
Charitable activities
Charitable activities
Community Events
Other trading activities
4
Investment income
5
Total
EXPENDITURE ON
Raising funds
Charitable activities
6
Community Events
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
19
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
7,968
-
231,027
17,676
8
256,679
5,715
350,652
356,367
(99,688)
1,221
(98,467)
83,575
(14,892)
Restricted
funds
£
131,320
-
-
-
-
131,320
-
81,989
81,989
49,331
(1,221)
48,110
909,640
957,750		 2023

Total
funds
£
139,288
-
231,027
17,676
8
387,999
5,715
432,641
438,356
(50,357)
-
(50,357)
993,215
942,858		 2022
Total
funds
£
94,029
-
204,401
49,027
1
347,458
2,442
384,203
386,645
(39,187)
-
(39,187)
1,032,402
993,215

The notes form part of these financial statements

Page 6

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Balance Sheet 31 July 2023

Notes
FIXED ASSETS
Tangible assets
13
Investments
14
CURRENT ASSETS
Stocks
15
Debtors
16
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
17
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
19
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2023
£
861,010
100
861,110
1,000
33,860
91,319
126,179
(44,431)
81,748
942,858
942,858
(14,892)
957,750
942,858		 2022
£
894,883
-
894,883
1,000
25,718
93,018
119,736
(21,404)
98,332
993,215
993,215
83,575
909,640
993,215

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

Page 7

continued...

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Balance Sheet - continued 31 July 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. K Morris - Trustee

The notes form part of these financial statements

Page 8

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Notes to the Financial Statements for the Year Ended 31 July 2023

1. GENERAL INFORMATION

Haslemere and District Community Centre is a charitable company incorporated in England and Wales under the Companies Act 2006. A description of the nature of Haslemere and District Community Centre's operations and its principal activity is disclosed in the Report of the Trustees.

The address of Haslemere and District Community Centre is: Haslewey Community Centre, Lion Green, Haslemere, Surrey, GU27 1LD.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Going Concern

The Trustees have reasonable expectation that the charity has adequate resources to continue operations for the foreseeable future. For this reason, the going concern basis has continued to be used in preparing the financial statements. The Trustees have considered the impact of inflationary pressure on the short and long-term health of the charity, and is content that the measures taken, together with a robust business plan provides assurance that the going concern basis is appropriate in preparing the financial statements.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. In particular: grants, donations and gifts are recognised when they are received, interest income is included when received, and trading income is recognised when the goods or services are provided to the customer.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

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

Long leasehold - in accordance with the property Fixtures and fittings - at varying rates on cost

Page 9

continued...

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued

Related party exemption

The charitable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Deferred Income

Where income is received in advance of meeting any performance related conditions and there is not unconditional entitlement to the income, its recognition is deferred and included in creditors as deferred income until the performance conditions are met.

Page 10

continued...

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued

Financial instruments

Debtors

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Significant Management Judgements and Estimation Uncertainties

The following are the critical judgements and key sources of estimation uncertainty that the Board has made in the process of applying the charity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements:

Useful lives of depreciable assets

Management reviews its estimate of the useful lives of depreciable assets at each reporting date based on the expected utility of the assets. Uncertainties in these estimates relate to 'technological obsolescence' and wear and tear of the charity's fixtures and fittings.

3. DONATIONS AND LEGACIES

Donations
Grants
Grants received, included in the above, are as follows:
Waverley TCF
Haslemere Town Council
The Shanly Foundation - 'Talk To Me' Counselling
Ha'Penny Trust - 'Talk To Me' Counselling
Rotary's Waverley-wide COVID Support Fund - 'Talk To Me'
Counselling
The Hazelhurst Trust
Tesco
Waverley Borough Council
Surrey Coalition of Disabled People
Community Foundation for Surrey
The National Lottery Community Fund		 2023
£
25,468
113,820
139,288
2023
£
6,667
40,320
4,000
1,500
-
15,000
1,000
45,333
-
-
-
113,820		 2022
£
11,529
82,500
94,029
2022
£
-
1,000
-
-
2,500
-
-
60,000
5,000
4,000
10,000
82,500

Page 11

continued...

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

4. OTHER TRADING ACTIVITIES

Fundraising events
Equipment hire
5.
INVESTMENT INCOME
Deposit account interest
6.
CHARITABLE ACTIVITIES COSTS
Community Events
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Other operating leases
Rates and water
Insurance
Light and heat
Purchases
Kitchen equipment maintenance
Volunteer expenses
Sundries
Repairs and maintenance
Cleaning
Refuse collection
Staff Entertainment
Irrecoverable VAT
Community fridge
Classes and activities
Depreciation		 Direct
Costs (see
note 7)
£
358,611		 2023
£
16,581
1,095
17,676
2023
£
8
Support
costs (see
note 8)
£
74,030
2023
£
92,038
2,643
746
4,652
61,746
58,936
5,408
2,282
1,614
21,265
17,275
1,991
-
19,264
5,430
24,741
38,580
358,611		 2022
£
47,678
1,349
49,027
2022
£
1
Totals
£
432,641
2022
£
99,596
3,150
1,124
3,376
33,890
43,106
4,026
2,310
1,098
26,577
15,811
2,309
2,097
-
-
11,233
65,445
315,148

Page 12

continued...

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

8. SUPPORT COSTS

Management
£
Community Events
71,102
Support costs, included in the above, are as follows:
Wages
Social security
Pensions
Computer costs
Payroll administration
Professional fees
Post & stationery
Telephone
Advertising
Bank charges
Independent examination
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Other operating leases
Independent Examination		 Governance
Finance
costs
£
£
1,348
1,580
2023
Community
Events
£
53,072
3,865
1,540
4,380
1,377
1,103
2,751
2,903
111
1,348
1,580
74,030

2023
£
38,581
2,643
1,580		 Totals
£
74,030
2022
Total
activities
£
51,433
3,376
1,491
1,988
1,005
1,131
2,737
2,633
720
1,081
1,460
69,055
2022
£
65,443
3,150
1,460

9. NET INCOME/(EXPENDITURE)

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2023 nor for the year ended 31 July 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2023 nor for the year ended 31 July 2022.

Page 13

continued...

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

11. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2023
£
142,986
3,871
3,658
150,515		 2022
£
146,572
5,647
3,677
155,896

The average monthly number of employees during the year was as follows:

Community Events
Support		 2023
6
3
9		 2022
6
3
9

No employees received emoluments in excess of £60,000.

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
62,991
Charitable activities
Charitable activities
-
Community Events
204,401
Other trading activities
14,968
Investment income
-
Total
282,360
EXPENDITURE ON
Raising funds
2,434
Charitable activities
Community Events
331,328
Total
333,762
NET INCOME/(EXPENDITURE)
(51,402)
RECONCILIATION OF FUNDS
Total funds brought forward
134,977
TOTAL FUNDS CARRIED FORWARD
83,575

Restricted
funds
£
31,038
-
-
34,059
1
65,098
8
52,875
52,883
12,215
897,425
909,640
Total
funds
£
94,029
-
204,401
49,027
1
347,458
2,442
384,203
386,645
(39,187)
1,032,402
993,215

Page 14

continued...

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

13. TANGIBLE FIXED ASSETS

13.
TANGIBLE FIXED ASSETS
COST
At 1 August 2022
Additions
At 31 July 2023
DEPRECIATION
At 1 August 2022
Charge for year
At 31 July 2023
NET BOOK VALUE
At 31 July 2023
At 31 July 2022
14.
FIXED ASSET INVESTMENTS
MARKET VALUE
Additions
NET BOOK VALUE
At 31 July 2023
At 31 July 2022
There were no investment assets outside the UK.
15.
STOCKS
Stocks		 Long
leasehold
£
941,414
4,708
946,122
117,669
9,569
127,238
818,884
823,745		 Fixtures
and
fittings
Totals
£
£
540,498
1,481,912
-
4,708
540,498
1,486,620
469,360
587,029
29,012
38,581
498,372
625,610
42,126
861,010
71,138
894,883
Shares in
group
undertakings
£
100
100
-
2023
2022
£
£
1,000
1,000

Page 15

continued...

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Amounts owed by group undertakings
Other debtors
VAT
Accrued income
Prepayments
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Pension
VAT
Other creditors
Deferred income
Accrued expenses		 2023
£
10,146
222
53
-
6,701
16,738
33,860
2023
£
7,075
-
2,150
6,700
7,739
20,767
**44,431 **		 2022
£
3,868
-
53
12,150
6,594
3,053
25,718
2022
£
2,393
598
-
6,699
6,667
5,047
21,404

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
fund
£
Fixed assets
19,005
Investments
100
Current assets
-
Current liabilities
(33,997)
(14,892)		 Restricted
funds
£
842,005
-
126,179
(10,434)
957,750		 2023
Total
funds
£
861,010
100
126,179
(44,431)
942,858		 2022
Total
funds
£
894,883
-
119,736
(21,404)
993,215

Page 16

continued...

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

19. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Community Events
Orchard Bequest Fund
Building Fund
Post Office Fund
Ha'penny Trust
National Lottery Community Fund
Dishwasher
Tablets Fund
Teen Workshop Fund
Clocktower Fund
Door Fund
Community Fridge
Solar Panels
Kitchen Air Con
Young Counselling
TOTAL FUNDS		 At 1.8.22
£
83,575
19,542
14,796
793,133
12,566
2,442
10,000
628
15,000
4,539
32,846
3,548
600
-
-
-
909,640
993,215		 Net
movement
in funds
£
(99,688)
-
(4,489)
(9,105)
(2,745)
-
-
-
-
(9)
(464)
(3,548)
4,820
53,920
1,000
9,950
49,331
(50,357)		 Transfers
between
funds
£
1,221
-
-
-
-
-
-
-
(4,187)
493
2,474
-
-
-
-
-
(1,221)
-		 At
31.7.23
£
(14,892)
19,542
10,307
784,028
9,821
2,442
10,000
628
10,813
5,023
34,856
-
5,420
53,920
1,000
9,950
957,750
942,858

Page 17

continued...

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

19. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Orchard Bequest Fund
Building Fund
Post Office Fund
Waverley Borough Council Grant Fund
Teen Workshop Fund
Clocktower Fund
Door Fund
Community Fridge
Solar Panels
'Talk To Me' Counselling Fund
Kitchen Air Con
Young Counselling
Warm Hub
CCTV
TOTAL FUNDS		 Incoming
resources
£
256,679
-
-
-
40,000
-
-
-
10,250
53,920
15,000
1,000
9,950
400
800
131,320
387,999		 Resources
Movement
expended
in funds
£
£
(356,367)
(99,688)
(4,489)
(4,489)
(9,105)
(9,105)
(2,745)
(2,745)
(40,000)
-
(8)
(8)
(464)
(464)
(3,548)
(3,548)
(5,430)
4,820
-
53,920
(15,000)
-
-
1,000
-
9,950
(400)
-
(800)
-
(81,989)
49,331
(438,356)
(50,357)

Page 18

continued...

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

19. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Community Events
Orchard Bequest Fund
Building Fund
Post Office Fund
Waverley Borough Council Grant Fund
Ha'penny Trust
National Lottery Community Fund
Dishwasher
Tablets Fund
Teen Workshop Fund
Clocktower Fund
Door Fund
Community Fridge
TOTAL FUNDS		 At 1.8.21
£
134,977
26,004
36,400
802,237
12,566
7,148
2,442
-
628
10,000
-
-
-
-
897,425
1,032,402		 Net
movement

in funds
£
(51,402)
(6,462)
(21,604)
(9,104)
-
(7,148)
-
10,000
-
5,000
4,539
32,846
3,548
600
12,215
(39,187)
At

31.7.22
£
83,575
19,542
14,796
793,133
12,566
-
2,442
10,000
628
15,000
4,539
32,846
3,548
600
909,640
993,215

Page 19

continued...

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

19. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Community Events
Orchard Bequest Fund
Building Fund
Waverley Borough Council Grant Fund
National Lottery Community Fund
Tablets Fund
Rotary Counselling Grant
Teen Workshop Fund
Garden Fund
Clocktower Fund
Door Fund
Community Fridge
TOTAL FUNDS		 Incoming
resources
£
282,359
-
-
-
-
10,000
5,000
2,500
5,007
383
34,059
7,548
600
65,097
347,456		 Resources
Movement
expended
in funds
£
£
(333,761)
(51,402)
(6,460)
(6,460)
(21,604)
(21,604)
(9,104)
(9,104)
(7,148)
(7,148)
-
10,000
-
5,000
(2,500)
-
(468)
4,539
(383)
-
(1,213)
32,846
(4,000)
3,548
-
600
(52,882)
12,215
(386,643)
(39,187)

The Charity holds the following Restricted Funds:

1) Building Fund - This represents the investment in the long-leasehold building at Haslewey.

2) Orchard Bequest - This represents the generous bequest from the Estate of the late E E Orchard for the purpose of funding provision within Haslewey of equipment and facilities for the elderly.

3) Community Events - This represents community projects such as Brighter Futures, Children's Summer Activities and a Lottery Grant for the Café.

4) Post Office Fund - This represents funds received for the initiative to provide a Post Office at the Haslewey community centre.

5) Waverley Borough Council Fund - This fund represents the money received from the council that is required to be used to provide services and aid to the elderly.

6) The Ha'penny Trust Fund represents the incoming and outgoing resources that relate to the running of a workshop for teens between the ages of 14 to 16.

7) The National Lottery Community Fund represents a grant received towards 'Project qualification'. The object of the project is to provide help with writing cv's, interviews, and re-employment. There will be also workshop for kids.

8) The Dishwasher Fund represents donations for the purpose of funding the provision within Haslewey of a dishwasher. The asset was purchased during the preceding year and the cost transferred to unrestricted funds.

9) Tablets Fund represents grants received for the Haslewey Community Connections initiative in order to provide tablets and digital communication to those in need within the community.

10) Teen Workshop Fund represents grants received for the running of workshops for teenagers, notably from the Community Foundation for Surrey and Tesco Community Grants.

11) Clocktower Fund represents funds received for the provision and maintenance of a clocktower at Haslewey Community Centre.

12) Door Fund - This fund represents grants and donations for the provision of new doors at Haslewey Community Centre.

Page 20

continued...

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

19. MOVEMENT IN FUNDS - continued

13) Community Fridge Fund - This fund represents grants and donations received to support the provision of a community fridge.

20. RELATED PARTY DISCLOSURES

During the year, there were no related party transactions. (2022: £Nil).

21. VOLUNTEERS

The Charitable Company is dependent on the valuable contribution of its volunteers who give their considerable time and expertise to make the running of the charity a success. The role of volunteers is to assist in the day to day running of the Community Centre as well as the administration of the Charity.

Page 21

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Detailed Statement of Financial Activities for the Year Ended 31 July 2023

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Other trading activities
Fundraising events
Equipment hire
Investment income
Deposit account interest
Charitable activities
Cafe
CMS
Post Office
Room hire
Classes & Activities
Total incoming resources
EXPENDITURE
Other trading activities
Fundraising events
Charitable activities
Wages
Social security
Pensions
Other operating leases
Rates and water
Insurance
Light and heat
Purchases
Kitchen equipment maintenance
Volunteer expenses
Sundries
Repairs and maintenance
Carried forward		 2023
£
25,468
113,820
139,288
16,581
1,095
17,676
8
61,468
68,724
5,700
60,584
34,551
231,027
387,999
5,715
89,914
6
2,118
2,643
746
4,652
61,746
58,936
5,408
2,282
1,614
21,265
251,330		 2022
£
11,529
82,500
94,029
47,678
1,349
49,027
1
50,279
79,959
5,575
52,688
15,900
204,401
347,458
2,442
95,139
2,271
2,186
3,150
1,124
3,376
33,890
43,106
4,026
2,310
1,098
26,577
218,253

This page does not form part of the statutory financial statements

Page 22

HASLEMERE AND DISTRICT COMMUNITY CENTRE

Detailed Statement of Financial Activities for the Year Ended 31 July 2023

Charitable activities
Brought forward
Cleaning
Refuse collection
Staff Entertainment
Irrecoverable VAT
Community fridge
Classes and activities
Long leasehold
Fixtures and fittings
Support costs
Management
Wages
Social security
Pensions
Computer costs
Payroll administration
Professional fees
Post & stationery
Telephone
Advertising
Finance
Bank charges
Governance costs
Independent examination
Total resources expended
Net expenditure		 2023
£
251,330
17,275
1,991
-
19,264
5,430
24,741
9,568
29,012
358,611
53,072
3,865
1,540
4,380
1,377
1,103
2,751
2,903
111
71,102
1,348
1,580
438,356
(50,357)		 2022
£
218,253
15,811
2,309
2,097
-
-
11,233
9,460
55,985
315,148
51,433
3,376
1,491
1,988
1,005
1,131
2,737
2,633
720
66,514
1,081
1,460
386,645
(39,187)

This page does not form part of the statutory financial statements

Page 23