REGISTERED COMPANY NUMBER: 04018263 (England and Wales) REGISTERED CHARJTY NUPABER.. 1081764 Re rt of the Trustees and Unaudited Financlal Statements for the Year Ended 31 Ju 2022 The Dawes Commun Associotion Auslin.TaykY 16 Dr Street Canterbury Kent CT13HD •AB6YSQ2R* 1711112Q22 COhlPANIES HOUSE A13
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The Dawes Commun Association Contents of the Financial S forthe Y•ar End•d 31 Ju tements 2022 Report ofthe Tn*t¢es 14 Ind•pend•nt Examin•rfs R•port ststem•ntof Flnonclal Acilvlties Balan¢¢ Sheet Notes ta the Financial Stat•ments 8 to 12 Detail Statem•nt of Financial Athiities 13
Th Dawes Comrnuni Association rt of the Trustees for the Year Ended 31 Jul 2Q22 Thè INstees who pAe also directots of charity for ihe purposes of the ComleS Act 2C(6. present their report with the finanual statement$ of the charity for the year en(Jed 31 July 2022. The trustees have adopted the provisio of Accounting and Reporb"ng by Charrties: Slalement of Reu)mmended Pfxtice aP1¢able to eharits"¢$ preparing their accounts in accordan¢e with Ihe Financiaj RèFtht"ng Starxlard &PF4b in the UK and Republic of Ireland IFRS 1021 {effectiV8 l JaNary 20191. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is Controlled by r¢5 govemirg docwnenl, a deèd of trust. constitutes a ffimited company, limited by guarantee, a5 define¢J by the Companies Act 2CK6. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 04018263 (England and Wales) R¢g18tered Charity nnber 1081764 Registèred office The Dawes Commurmty Assoaation. Centre. The Plawng Fiekl Forstal. Hemhill Faversham Kent ME139JG Pr•sidents and Wi¢e Presidents The Presldont and Presidents posi11$ ao Hcwary * set t(." Lrfe President: Lrfg Presidenls.. Vice Presidents= Mrs Dawes Mrs L Dawes A Bem$tn H Bryant A Fi9gis J Young C P89è A Bowks N Lee-E¥an$ Tru$tO0S RNWard R Layron M WoodcoL Appointed 21$1 Febwary 2022 B A Chipperton S J Carroll M J Woodcock A V Trtchard P G Rawlins resigned 2161 Fetsuary 2022 Finala1 Controlknl Managernent COMM98 Company Secretary Chair.. Management Company Seerntary R Layton Company Dlr•¢tors RNWard R Layton S J Carroll B A Chippert Independent •xamin•r Roger Miles FCCA Austin,Taylor 16 0¢>ver Slreet Cantefbury Kent. CT1 3HO Page 2
Goveming Document The Charity operates under its (rwn Consbtutton. mst recenty erthd on 31 Juty 2Cth. The Cc¥npany was in¢orporated limited ty gu8raNee on 12 2(wJ. is govemed by its Memorandum and Arts'¢$ of Association. Th8 Company is registered as a Charity. It tcok over the Nities of thg Dws Communty AssOtn. feglstered tharity Aumber 283718 on the 1 Awjust 2(W. In the ent of the Coffpany being wound up, rnber$ are required to coniribute an amount not exceeduvJ £1. Rcruitmnt and AFptynbnerrt of Tntstaes The Charity'$ pc4icy is to inviie $uilably quahfied Iocol pewe to b¢¢ome TW$te of the Charity. Trustees 8fe re-ele¢t8d at the knnual Gerwal Meets"n9 of the Charity. Trustees are encouraged to att8TrJ trattn9 courses to er)SLn they jerst thew responsil1eS for governCe and also the sector in which the Charity cfrates. Risk Management The Trustees awe responsible for the managemert of Ihe risks by Ihe Charity. Risks a identifd annually. then assessed, review al controls e5tablisheJ and monitored thrJghOUt the year. Intemal Control rtsks are minimi8ed by the ¥TrplenIatIOn of pr(eth for aullKJrisation of all tsaCtts and pioiects. Procedures are in pLarE lo ensure COM1Ce ith the he¥lth and safety of stsff, vdunteers. clients and visitors to the Centre. A Heath a Safety offir 18 apK)inied 8nd a safety is ) QFW8b"M under the Health & Safety al Work Act. Thrwgh the risk man8gement processes estsllished. thg Twstees are Satis Ihat the major risks Idend have been adeqtsatety miligated when necessary. It is recognised tsl systems cart thly provide asOnable bul not absolute assurance Ihat major rK%ks h4e b8•n adequely managed. Organisalional Siruclure Dawes Community Aotil has a manernent Ccrfnrniitee of up to 7 mwnbets 7th0 meet ftKsnthly and ar& sponsible for the strate9ic dire(AiM and of the Charity. At present the Cornmtttee has members freffl a variety of professional baCkgrndS rdevant io the ofthe Chwity. The Secretary is a member ofthtr Committee. A scheme of ddegation is in pla¢e and day to day Yes$1b11 f(f the provisi of the $ICe5 rest wth the Centre Manager. The Management Commitiee 1$ reSponsie for ensuring that the Charity delNèrs the seNS speufied and that key perfornance indicator5 are met The Cwlinator has responsiknlity for the day tr) day operational management of Ihe Centre. indNidual supeI$)n of the staff team ¥rfl also ensufflg thal the team cont¥lU¢ lo d?vdop thetr sklls and worklng pract$ in Ilne wilh 90¢)d practice. The trustees have also fulty insured all the Assrtiabon's assets agairtst foreseeable risks. The Assorialk?rt has full g81 liabslity ¢ovef for any cl•m made against it.
As part of the teview ol rtsks. Trustees and Officers insurw cover tss been ten 1. to protect the trustees against claims being rnade againsl them while caryin9 Out Iha"r dulles for ts A$$$atIon. The cover also protects the Association an$t any furthw miSduct by a trustee ty offiwofthe Ass¢Yith. Reserves Poli¢y The financial reserves of the Assoob)n are reVd 8$ part of an amual budgetiThJ exerase and thereaftef period1 during the year at the General Cofflmittee meeting, Ihe fina181 resuns of the Asswation for the year io date are compared to the budgeted ye¥ to dale f4ures. The is to keep a mirimwn amount of cash res•Thes equivalent to the annLtal liabdibes of t AsKKialion. This prowdes suffi¢iont fimds io covèr manage11 a¢kniniStrati and pport ¢osts lo respoThJ$ lo emer9&ncy situations. The ralionale ts Pk)Iding 1PM$ reserve 1$ as IdkA¥s'. lo ensure the fin1 seujrity the woper staffirg ofthe Charity., to provide ¥dequ•te r&ource5 to meet the chalknges imposed by new and unwl8in funding streams. The Tcustees will continue to keep under VIeW the le¥d ofthe Charrf$ general reserve M consider the ¢urrenl level is Suffnt to lulfil ju5trfiable cajls on the Charws re50urce5. Respon$•billtie$ of lh• Man•9wen$ C¢mm•tto0 Company Law requires the Manag1 Commitlee to prepare ffinarKial statements for exh financial year whh gwe a tru8 and fair view of the state of the affairs of the tharilabk comparw as at the balance sheet date and of its incoming resour$ and applicatn of resources, 1tKI(.ng I)me and eXpenrfrtu. for the finanoal year. In pwaring those financial ststements, the m8rwement ¢ommrtlee should folkyw best praeAtt aThJ'. • select surtable aCcntIng pdicies and then apply them consistentty.. • make judgements and estimates that are reasonab and prudent: and prepare the ffinarKiJ $tslements on Ihe wng concem basis unless it is inappropriate to assurre that thè Cornpany will Contin M thatba$is. The Management Committee is responsible for maintaining proper acColIng records which dk8close with reasonable accur8cy at any time the finanoal F#)Sition of the charitable company arKI 10 enabkn them to ensure that Ihe financial statements compty with the Companies Act 2(. The Managerrnt Cornhitiee is 81s0 r¢spM$ible for $afeguarding the assets of the charithe ¢panY and heft¢e tr takj.rg reasonth steps for ihe prvlention ar4Y dètecb.on ol fr8ud and other irregularittes_ OBJECTIVES AND ACTIVITIES Objectives Awns The As50¢iation'$ obje¢tives, os set out in the memOdum. are lo prornote for tt benefit of the inhabitants of the village of Hemhill and the immediate area ftht area of befil? dists"rtIOn of sex, sexual orientation, face or of Oilical, rdigiou5 or other opinions. ty associati.rs Ir3ether th& said inhabitants and Ihe loc 8Uthoritie$, ¥ontary and other organisations in a comnM effort to advance edlin and to prowde facslths in the *ereSt of social weKare for recreation and leisure time occupati) with the obj'ect of improvin9 Ihe ¢oThlitK)ns of lrfe for the sad inhabitants, and 'lo es18blish. or secure the estaLShMent of. a CommLSnity Centre and to maintain and manage the same Iwhelher atone of in co-ope18tion wilh any local authonty or ofvr [SOn or bc¥tyl in furtherance ofthese objects.. Page 3
Pre-school Breakfast Club Pre-school Playgroup Mother To(Idler Gro Afterschoot Club Holiday Plays¢h8m• Youlh Club Herons Football Club Keep Fit Open Oawes- Educatitywl and cornmty Group Snooker Table POST BAWCE SHEET NOTES Subsequent to the preparation of these P G R•4Au)$ R N Ward have reted from thtrir $ed1ve ofkes as Chaimian and Treasurer and have been Succded by M J Wootsock (Chairman) and B Gladstone ffreasurerl. FINANCIAL REVIEW Reserves PolKy and Risk Ftors The trustees have a General Committee Meet# orrE a mcth. and at each meelin9 the rtsks f1n9 the Associatitin are assessed. Association has Heahh & Safety 01 a Safety derthe Heanh & Safdy at Work A¢t. This report has been prepared in XC0rda the s1•1 prw6¥)n$ of Part 15 ofthe Comp8n$ Act 2C(6 relatin9 to $mall companies. Approved by order of the board oflwstees . . and sMJnJ on its behaff by.. Page 4
Inde endent Examinerfs Re The Dawes Commun ort to the Trust sociation Indendent examinerf$ rewrt to the trustees of Th• Dawes Community Assoctatton Ilhe CompaTW'} I report to the charity trustees on my exanunation of the accounts Oftt Cornpany ts the year ended 31 July 2022. Responsibilities and basis of r•port As the ehality's trustees ol the Company (and also ils direct¢)rs for thè puryjoses of company lawl you arè responsitle for the preparation of the a¢counts in accordance wrth the requirements of the Companies A¢t 20[ Cthe 20C6 Ac¥l. Having salisfied myseff that the accounts of the Cowany are not fewffed to bè audrted under Part 16 of the 2C(J6 Act and are eligible for irx1endent examination, I report in respect ol my èxamination of y¢)ur charivs accounts as carried out under $ethon 145 of the Charrtk?s Acl 2011 fthe 2011 Ad?. In ¢arryin9 out my exarnination I hav folh)wed thè "rtctions gwen by thè Charity Commissron under sect) 1445} Ib) of the 2011 Ael. Independentexaminerfs ststement I have cometed my examinalion. I w)fim Ihal no mattws h•4e ¢ome to my attentir) in ¢oMe¢bon wrth the examination giving me ¢ause to believe". J¢¢ounting re¢ord$ were not kept in respect ofthe Ccrfnpany a$ required by sect)n 366 of the 2006 Act.. or the accounts tjo not accord wilh thosè records; or the ¥counts do not coMY the &counting requiremènts of sectsn 3 of thè 2CX)6 Act other than any iequiremeni that the accounts give a true and fair vie4V which is rv)t a matter considered as part of an independent $xaninatNJn.' or Ihe accounts have not prepared in accordarKe ilh the methods and prinuple5 of the Staternent of RernMene PractKe for accounting and pOrt1j by charilies (appltIe lo charilies preparing their acctyjnts in ac¢o(dan¢e with the Finaly) Reporfing Standard applicable in the UK and Republic of Irdand (FRS 10211. I have no cOnM$ and have come across no other matters in connecticrfj wrth the examinat lo whh attefttton should be drawn in this report in order lo enable a pwoper urKlerstsThJirvJ of Ihe aCntS lo be reached. Roger FCCA Au5tin,Taylor 16 Dover Slreel C8nterbury Kent CT13HO iles Page 5
The Dawes Commun Statement of Financial Activities 31.722 Total 31.7.21 Total funds Unre5trKt&J Restrided fund INCOME AND ENOOWMENTS FROM Donations and lega¢ 76.213 17.053 93.266 78,894 Charitable activitie$ Fund Raising In¢ome 556 937 Other income 928 928 Total 77.697 107.833 EXPENDITURE ON Raising funds 13.fX17 13.007 6,758 Other 64.943 22,081 87,024 Totsl 22.081 1CQ.031 94,434 NET INCOMEIIEXPENDITURE) (2531 15.028) (5,281) 13.399 RECONCILIAnoN OF FUMDS Totsl fund$ brought fonMrd 40.991 112.796 153,787 140,388 TOTAL FUNDS CARRIED FORWARD 40.738 107768 153.787 The notes fom part of these finart¢1 ststements Page 6
The Dawes Commun" iation Balanee Sheet Ju 31.7.22 Total funds 31.7.21 Total funds fund fund Note5 FIXED ASSETS Tangible assets 10 247 107.768 108.015 116.826 CURRENT ASSETS Debtors Cash at tonk and in hand 1,339 41.576 1.379 38.068 42.915 42.915 39.447 CREDITORS Amounts fallin9 due wthin one year 12 12.424) (2.424) 12.4861 NET CURRENT ASSETS 40.491 40.491 3S.961 TOTAL ASSETS LESS CURREMf UABILMES 40.738 107,768 148.506 153,787 NET ASSETS 40,738 107,768 148.X 153,787 FUNDS Unrestricted frJnds-. General fijnd Restricled funds= Restricted fvnd 13 40.738 40.991 107.768 112,795 TOTAL FUNDS 153,787 The charitable company is entiued to exemption aLJit under tsl0n 477 of tho Companw Acl 2OJ8 for ihe year ended 31 Juty 2022. The members have not required the company to obtsin an audit of its finaal statements for the year ended 31 Juty 2022 in accordance wrth Se10 476 ofthe Compans Act 2C4A. The trusteès acknowledge thr resFonsibilits for lal ensuring that the charilabb company keeps COUntiry records lh* crynpty wrth Section$ 388 and 387 of tha Companiès Ad 20C6 and eparing financwl staternts whith gve a twe and of thg state of affairs of ihe ¢hartsbte coffyany as at the end of each finarKia year and of ils surplus or defiryt fw &a¢h financtal year in accordance vthh the requirements of Sections 394 and 395 and kthtch othèrwrse comply wrth the requirerrents of the Compan¢es Act 20ChS relabng to financial slatements. 80 far as to the Charrtab ccffipany. Ib} Th&se finanaal statements have been wepared ffi •¢eordan¢t W1h the pThi%iorts aW1cae io charitthe compan $tsbJ8Ct to the sm&V companies fftgime. The fin¥ I statemerts were approved ty the Board of Truste8s authorised for issuo on were SI on ts behall ty." Trust The notes form part of Ihese finan¢ial $tatements Page 7
The Dawes Commun Associalion Notes t the Financial Stalemen f¢r the Year Ended 31 Ju 2022 ACCOUNTIIIG POUCIES Ba$is of preparing the financial stat•ments The financial s¢aternents of the charilae company, whth i8 a public benefft errtity undÈr FRS 102, have been epa in accordance wth the Charttses SORP (FRS 1021 'ACcCtIng and Reporttng by Charities.. Statement of Recommended PracttrE applKalAe to chwiiies preparing thwr accounts in accordance with the Financial Reporting Standard appliCae in the IJK and of Ireland IFRS 102) {effeetive 1 January 2019}', Finarcial Reporting Standard 102 Tr FinarKial Reports"ng Standard applicthe in the UK and RepublK of Irelan(r and the Companies Act 20C6. The financial stattyments have been pPared under the hislorical $( convention. Income All income is recognised in Ihe Slalemenl of Finarrial Adwit5 ihe chwity has enb"Ikment to the fiJnd5, It is probabte that the inci)me will be receNed and Ihe arno a7n be measured rets"a. ExpMditure Liabilities are recognised as expenthiur• as sow as Ihwe is a k9al or construcbve obltgK)n committiNJ the ¢hanty ts that èxpendrture, it 1$ probable Ihat a twsfer of econcffli¢ bèneffts wll be requirèd in settlèment and thè amount of the obli9ation ¢an be nasured reliably. ExpenditLtre i$ accounted for on an accruals basis and has been dassified under headings that aggregate all cost rdated to Ihe category. ere costs cannot b& directly attrt'buted to partic¥Jlar headings they have been allocated to act1yrtS on a basis consistent wth the use ol resour¢e$. Tangibl• fixed assets Depreciation is provided al the fdkwng arwwal fate5 M) Nderto off each asset over its estimated useful life. LeOId building Lea$èhcAd building costs represent extndrture inojrred on the bjikling and ex1WlOn of preISeS cm land leased on an unassigrd lease for a tèm of 3(Kl years commeIng in janu 1997. This buildin9 is beiryj deprecAted as a straighl lir basis er 50 years. Play area Play a3 costs present expenditure incuThed on the building of a rnubti-purpgse all wealher play area on land leased on an una5signable se for a temi o13C4J yeats ¢ommert?ng in January 1997. The drf1ence betsveen cost 8wKJ residuaj value is has been depreuated ow the exFeded useful lrfe of the asset. Equipment Assets a¢quir8d costing less Ihan £25fy) are charged to revenue in Ihe year of purchase. Sports and other equwnent and rlUS and fittsrrfJs to equip the exlen(d Pfemises $lIng ov¢r £2500 are capNalised and dpreaatsd al 20% original cost per wnwn. T¥x•tion The charity is exempt from CooratK)n tax on its charitth Fund ateountlng Unrestricted funds can be used in a¢¢ordKeTAilh the chanlabje obpcbve5 at the ¢knsuth"on of the trusle•s. Rèstrthd ndS can onty be used for parfb>Jl8r restricteil wrposes ¥Jithin the lects of Ihe ch81ity. Resttn$ 8ri$e when speufd by the donor or luNJ$ raised for parlipjlar reStrt purptsses. Further 8xanation of the nature and PWF4)se of eath fund ts induded in the notes to the finanaal statements. Pension ¢osts and other post4etiment b¢nefts The ¢haritable company operates o defird ¢trtIon pens)n scheme. Contribulrons payable to the charitable Company's peon sCe are eJ)arged to Ihe $ement of FinancAal Acb"vrtks in the period to which they relate. Pa90 8 conknnued...
The Dawes Commun. Asso¢l•tion Notes to the Fin•n¢ial Stst•ments - ¢ontinu•d for the Year Ended 31 Ju 2022 DONATIONS AND LEGACIES 31.7.22 31.7.21 Donaltyjns 93,2e6 78,894 INCOME FROM CHARITABLE ACTMTIES 31.7.22 31.7.21 ActNity Fund Raigng In¢(wne Fund Rw5ing Iiicome 937 RAISING FUIIDS R•i$in9 don•ti¢)ns •nd 1•9Ki¢S 31.7.22 31.7.21 Sundries Heron Krt expenses Refreshments 3.193 8.968 573 4,497 1,574 685 SUPPORT COSTS Govwnance Fina0 Other Totals Other resources expended 267 82.512 4.245 87,024 NET INCOMEIIEXPENDITURE} Net incomel{expeThJiture) k Stsied after dwwwilyedithg): 31.7.22 31.7.21 Oeprecaation. trwned ets 8,811 8,811 TRUSTEES. REMUNERATION AND BENEFITS The were rto 1rust, remtThralion or other tneffts for the ytsr ended 31 JY 2022 nor for the year end8d 31 July 2021. Trustsv¥' eXn8$S There were trL*tees' expenses paid forthe year ended 31 2022 nor for the year ended 31 Juty 2021. STAFF COSTS 31.7.22 31.7.21 Wages and 581aiie5 Other pènsion ¢osts 53.002 891 58.697 53.893 59,463 The average monthty number ofefflployee5 durty the ywas as f1. 31.7.22 31.7.21 Stsff No employees re¢wed effloiuments in excess of £60,WO. Page 9 continued...
The D•wes Commun Associatlon Notes to the Financial Statements - continued for COIIPARATIVES FOR THE STATEIAENT OF FINANCIAL ACTMTIES unStrted fijnd Restricted fund Totsl lunds INCOME AND ENDOWMENTS FROM DonatIcS and Wcies 45.921 32.973 78,894 Charitable a¢tlvlties Fund Raising In¢ome 937 937 Other in¢ofne 28.(IY2 Totsl 74.860 32.973 107.833 EXPENDITURE ON R8lsing f1)$ 6.756 6.756 Other 49.677 38,(1 T¢)tal 56.433 38,001 NET INCOMEIIEXPENDITUREI 18,427 15.028> 13.399 Re¢oNCIUATION OF FUNDS Total funds brought for¥Ard 22.534 117,824 140,388 TOTAL FUNIYS CARRIED FORWARD 112.796 153787 10. TANGIBLE FIXED ASSETS Fixtures and fittings Leasehold Buihlings Pknt & Equipm8nt Play Area Totals COST At 1 Augusl 2021 and 31 July 2022 26.891 28.ST2 38.399 278,047 DEPRECIATION At 1 August 2021 Charge for year 20.3 1.345 24.542 3,783 161.221 3,683 At 31 Juty 2022 28.32$ 38,399 170.032 NET BOOK VALUE At 31 Juty 2022 102,618 247 108.015 At 31 Juty 2021 1C6,301 6.495 4.030 116.826 Page 10 continued...
The Dawes Communi Associatlon Notes to the Financial Statements - continued the Yea Ended 3 2022 11. DEBTORS: AMOUHTS FAWNG DUE WITHIN ONE YEAR 31.7.22 31.7.21 Trade debtofs Prepaymènts 188 328 1.051 1.339 1,379 12. CREDITORS: AMOUNTS FALUNG DUE WITHIM ONE YEAR 31.7.22 31.7.21 Social $acuiity and otsr taxes ACCI1$ and defefred in¢omè 179 326 2,160 2,424 2,486 13. MOVEMENT IN FUNDS Net movement in fvnds At 1.821 31.7.22 Unr•stri¢t•d fvnds General ftjnd 40.991 (253) 40.738 Rtstrict•d fvb)ds Restricted fund 112.79S 15.0281 107.768 TOTAL FUNDS 153.787 5.281 148.5C6 Net movement in fijnds, induded in the abfft are as IncomiThJ Resources exwnded Movement in funds Unrestricted fufftds General tund 77.697 (77.9501 12531 Restrict•d funds ReStr¢t fund 17,053 122.0811 15,0281 TOTAL FUNDS 94,7SJ 1rxi.031 5,281 Comparative$ for movernnt in funds Nel movement in funds At 1.8.20 31.7.21 Unrestri¢t•d funds Gerwl fijnd 18.427 40.991 R•stricted fvnds Restricted fund 117,824 {5,0281 112, TOTAL FUNDS 140.388 13.399 153.787 Page11 continued..
Commun Noies to the Financial Ststements- continued for the Year Ended 31 J 2022 13. MOVEMEMT IN FUIIDS - continu•d Comparative net movgw in furthts. lded in Ihg above we as folkn.. In¢¢thir¥J Resour¢e$ Movement Unrestrrietsd funds General ftjn 74.800 156,433} 18.427 Restricted fvnds Restrtcled 32.973 138.C01} (5.028} TOTAL FUNDS 107.833 94,4341 13,399 A current year 12 months and prIYe¥ 12 months p)srfKNI is as fcllows: Net m0Vernt in funds At 31.7.22 At 1.8.20 Unrestrictsd funds General ftbnd 22. 18,174 40.738 Re$triet•d lunds ReStrted fvnd 117.824 (10.0561 107,768 TOTAL FUNDS 8,118 A ¢urrent year 12 months wor yew 12 morth5 wnbin8d net movement Mi frJnds. induded in the abtsve are as fe41¢)ws". Incunir resources Resources expwhyed Movement in funds Unrestricted funds General fund 152.557 (134,3831 18.174 Restrlcted funds Restricted fund 50,026 (80,082) 110.0561 TOTAL FUNOS 202,583 194.465 8.118 14. RELATED PARTY OkLOsUREs Ther¢ were no related paty transactKin$ for the year ended 31 Juty 2022. Page 12