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2021-09-30-accounts

Company number 04061382

Tamar View Community Complex Limited {A company limited by guarantee)

Annual Report

30 September 2021

Tamar View Community Complex Limited Annual Report Contents

Page
Legal and administrative details 1
Trustees’ report 2-6
Statement oftrustees’ responsibilities 7
Independent reviewer's report 8
Statement of financial activities 9
Balancesheet 10
Statement ofcash flows 11
Notestotheaccounts 42-17

Reference and Administrative Details

Constitution

The charity was incorporated as a company on 29 August 2000. The company is limited by guarantee and is a registered charity governed by its memorandum and articles of association.

Trustees

Miss Susan Barnett Mrs Julie Bainbridge Mr Shane Jefferies Mr Dean Anthony Murdoch

Resigned 11 March 2021

Appointed 26 October 2021

Secretary Mr Bharat Bhushan Patel

Object

To promote the benefit of the inhabitants of Barne Barton and surrounding area.

Independent reviewers Harald Duckworth & Co Limited Chartered Accountants 41 Houndiscombe Road Mutley Plymouth PL4 6EX

Bankers

Lloyds TSB Bank pic Raleigh Street Derry's Cross Plymouth

Registered office Tamar View Community Centre Miers Clase Plymouth Deven PL5 1DJ

Registered Charity Number: 1082551

Registered Company Number: 04061382

1

Tamar View Community Complex Limited (A company limited by guarantee)

Report of the Trustee’s (incorporating the director's report) for the year ending 30" September 2021

The trustees who are also directors of the charity for the purpose of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities’ issued in March 2005.

Structure, Governance and Management

Governing Document

The company is a charitable company limited by guarantee, incorporated on 29th August 2000 (Company Number 4061382) and registered as a charity on 22 September 2000 (Charity Number 1082551), The company was established under a Memorandum of Association which established 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 members (trustees) are required to contribute an amount not exceeding £1. The directors of the company are also charity trustees; under the requirements of the Memorandum and Articles of Association a trustee is elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. Appointment, induction and training of Trustees The trustees are already familiar with the practical work of the charity having been encouraged to spend time with the Company Secretary/General Manager who is responsible for the day to day management of the company and to take forward projects on behalf of the company. Trustees are aware of the vision of the company and how this is being achieved.

Both New and current trustees are invited and encouraged to attend a series of short training sessions to familiarise themselves with the charity and the context within which it operates. These sessions cover: ; Duties and Responsibilities of trustees : Main documents which set out the operational framework for the charity : Future plans and objectives.

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.

Objectives and Activities

There are three main objectives: 1. Ta promote the benefit of the inhabitants of Barne Barton and surrounding area without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for the recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants.

  1. 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.

  2. To promote such other charitable purposes as may from time to time be determined.

2

Tamar View Community Complex (TVCC) is situated to the northern west of Plymouth in the neighbourhood of Barne Barton the area has at least 1900 dwellings and is one of the most deprived neighbourhoods in Plymouth and in the top 5 percent nationally (IMD 2019). TVCC manages a number of buildings of which it owns the freehold on the Barne Barton estate. The buildings two of which were purchased and two built by TVCC provide for the needs of our residents, by the provision of such things as access to local shopping facilities, cash point, top up facilities for utilities, early years’ nursery, youth club, church, training facilities, access to IT, keep fit classes, parent and toddler group, groups for people with learning and physical disabilities as well as providing facilities for the recreational and leisure time occupation of the residents of the area. The community centre and our resource centre act as key resources to facilitate a range of user-led activities creating opportunities for social, leisure and personal development such as the keep fit class, job club, parent and toddler group, MENCAP Monday Club and Tuesday Coffee Mornings, keep fit classes and the Sunday Church. The trustees, our General Manager and Centre Manager seek to maximise public benefit of all our available facilities and resources and are mindful of this as they seek to improve the range of services and activities available for our community.

Strategic Report

Charitable activities Trustees work closely with both the General Manager and Centre Manager, all trustees are local residents so are aware of local issues in the community and can bring matters to the attention of the trust to help its response. Both the General Manager and Centre Manager as well as our two youth workers are also local residents which allows TVCC to be responsive at all levels within the community. Rooms within the centre and the Resource centre are available for hire and are used for the provision of activities and services. Up until March when the first lockdown commenced our facilities were well used and were at capacity for hire and this proved popular with local residents who benefited from various activities such as Toddler group, baby classes, job clubs with help for CV writing, job searches and access to free online courses provided through Clarion Housing Group. Other activities were the youth club and our Community Ambassador classes for young people with the aim of getting them involved in Social Action projects. Keep fit classes and the Sunday Church service and the two MENCAP groups are delivered by volunteers. Since March the centre has been closed to the public in line with Government Restrictions however a Food hub was astablished and we have provided to end September 2020 over 340 food parcels which have benefited 610 adults and 521 children with food equivalent to 23751 meals, Young people on our Community Ambassador program helped as part of their social action make up and deliver 132 Christmas hampers to local residents identified by Health Visitors, Local Primary School and the 2 Nurseries in the area as being the most in need during the festive season.

Our faotball teams much like the youth club have had an interrupted season due to the restrictions placed on them, it is however our intention to get these fully up and running as soon as we are allowed.

Other Activities The trustees took the opportunity provided by the lockdown of taking advantage of the Government Bounce Back loan of £37,000 to carry out some much needed refurbishment of the Community Centre building and our Community Resource Centre which could only have been carried out by closing for a lengthy period. A budget of £100,000 has bean set aside for these works to take place. Once completed the centre will be able to serve this community for the next two decades.

Future Plans We had a pre-planning application for the building of a number of dwellings on a site where we own the freehold. The next steps are to progress this to full planning to provide affordable housing to some of our residents. To recruit additional trustees, has proved difficult with the centre closed and there being no footfall of people and no contact with users save the operation of the foodhub

Financial Review

Despite difficult conditions, the charity has increased its total income levels to £177,561, and made a small deficit of £16,243. Included within the income was grants received of £55,056. £44 106 was received from Plymouth City Council for business support and for the running of the food hub. Other grants were received from J Mercer, Arnold Clark and The Tudor Trust.

3

Reserves policy The charity's policy is to maintain free reserves of £90,000 which is equivalent to approximately 6 months operating costs. Free reserves are those unrestricted reserves, that are not tied up in fixed assets. At present, the charity has £99,688 of free reserves, which is above the £90,000 target. The trustees will continue to monitor the level of reserves closely.

Susan Barnett Trustee

4

Tamar View Community Complex Limited Statement of Trustees’ Responsibilities for the year ended 30 September 2021

Company law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs at the end of its financial year and of its surplus or deficit for the financial year. In preparing those accounts, the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Companies Act 2006. 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.

5

Tamar View Community Complex Limited Independent examiners report

Independent Examiner's report

to the trustees of Tamar View Community Complex Limited

| report to the charity trustees on my examination of the accounts of the company for the year ended 30 September 2021, which are set out on pages7 to 17.

Respective responsibilities of trustees and reporting accountant

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, | 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 | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's report

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

(2) the accounts do not accord with those accounting 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).

| 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\ yb

G Higgins ACA Harold Duckworth & Co Limited 41 Houndiscombe Road Mutley Plymouth Devon PL4 6EX

6

Tamar View Community Complex Limited

Profit and Loss account and Statement of financial activities for the year ended 30 September 2021

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |Notes|2021|2021|2021|2020| |£|£|£|£| |Income|from:| |Donations|and|Legacies|4|95,887|3,500|99,387|95,251| |Charitable|activities|4|2,745|-|2,745|6,642| |Other|trading|activities|5|32,610|-|32,610|46,143| |Other|6|42,745|-|42,745|25,842| |Investments|74|74|7| |Total|income|174,061|3,500|177,561|173,885| |Expenditure|on:| |Raising|funds|-|-|-|3,437| |Charitable|activities|7|141,104|52,700|193,804|153,179| |Total|expenses|141,104|52,700|193,804|156,616| |Net movement|in|funds|32,957|(49,200)|(16,243)|17,269| |Reconciliation|of Funds| |Total|funds|brought|forward|292,022|596|963|888,985|871,716| |New movement|in|funds|32,957|(49,200)|(16,243)|17,269| |Total funds|at 30 September 2021|"394979|«847,763|«872,742|888,985|

----- End of picture text -----

The statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 9 to 17 form part of these financial statements.

7

Tamar View Community Complex Limited Balance Sheet as at 30 September 2021

Balance Sheet
as at 30 September 2021
Restricted
Unrestricted Income Tota! Total
Notes funds Funds 2021 2020
£ £
Fixed assets
Tangible assets 11 225,289 547,763 773,052 802,062
Current assets
Debtors 12 4580 - 4,580 7,293
183,445 183,445 174,408
Creditors: amounts falling due
within one year 13 (21,676) - (21,676) (10,850)
Netcurrentassets 161,769 = 161,769 «163,558
Total assets less current
liabilities 387,058 547,763 934,821 965,620
Creditors: amounts falling due
aftermore than oneyear 14 (62,079) - (62,079) (76,635)
Net assets 324,979 547,763 872 742 888 985
Unrestricted funds 324,979 - 324,979 292.022
Restrictedfunds 15 547,763 547763 596,963

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of the accounts. The accounts have been prepared in accordance with the provisions in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance withApprovedFRS by102 theSORP. board of trustees on: a4](or

Susan Barnett Trustee

8

Tamar View Community Complex Limited Notes to the Accounts for the year ended 30 September 2021

Basis of preparation

The financial statements 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 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charitable company has elected to apply all amendments to FRS 102, as set out in the Financial Reporting Council's triennial review published in December 2017, and included in Update Bulletin 2 to the Charities SORP (FRS 102), prior to mandatory adaption for accounting periods beginning on or after 1 January 2019.

Tamar View Community Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

Income

All income is recognised once the charitable company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

9

Tamar View Community Complex Limited Notes to the Accounts for the year ended 30 September 2021

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.

Expenditure on raising funds includes all expenditure incurred by the charitable company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading. Expenditure on charitable activities is incurred on directly undertaking the activities which further the charitable company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debis.

Provisions

Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, itis probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably

Cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or averdrawn, are shown at the amounts properly reconciled to the bank statements.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on ail tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life.

Depreciation Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Office equipment and furniture 25% reducing balance Freehold property 2% + 5% straight line

10

Tamar View Community Complex Limited Notes to the Accounts for the year ended 30 September 2021

Fund accounting

Funds held by the charity are either:

Unrestricted general funds These are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charitable company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

3 Income from donations and legacies Income from donations and legacies
Unrestricted
funds		 Restricted
funds		 Total Total
2021 2021 2021 2020
£ 3 £ 3
Donations
Grants		 44,331
51,556
95,887		 -
3,500
3,500		 44,331
55,056
99,387		 24,818
70,433
95,251

Donated goods and services

The charity received approximately £4,000 in donated goods during the year.

4 Income from Charitable Activities
Unrestricted
funds		 Restricted
funds		 Total Tota!
2021 2021 2021 2020
£ E £ £
Private hire rental 2,745 - 2,745 6,642
mat aan ate
aS		 a

11

Tamar View Community Complex Limited Notes to the Accounts for the year ended 30 September 2021

5 Income from OtherTrading activities
Unrestricted
funds		 Restricted
funds		 Total Total
2021 2021 2021 2020
£ £ £ £
Rents and service charges 32,610 - 32,610 46,143
6 Analysisofotherincome Unrestricted
funds		 Restricted
funds		 Total Total
2021 2021 2021 2020
£ £ £ £
Job retention Scheme 25,770 - 25,770 20,338
Solar tariffs 1,824 - 1,824 1,706
Other 15,151 - 15,151 2,504
icciaaeeralaaoeeta
2745		 jaciiaciniiiciastee! <Sarpyeincessmneacen
12,745		 pa a
24,548

7 Cost of Charitable activities

Cost of Charitable activities
Unrestricted Restricted
funds funds Total Tota]
2021 2021 2021 2020
£ £ £ £
Staffcosts 19,736 27586 47,322 63,546
Youth and other projects
Entertainment and cost ofservices		 1,565
4.996		 -
“		 1,565
4,996		 1,577
6,842
Rates and water 2,853 - 2,853 1,672
Light& heat
Cleaning
Insurance		 4,037
1,739
4717		 -
-
-		 4,037
1,739
4,717		 3,539
1,010
2,899
Repairs
Depreciation
Other		 73,889
13,220
2,110		 -
25,114
-		 73,889
38,334
2,110		 13,645
37,845
2,152
Supportcosts 42,242 - 12,242 18,452
141,104 52,700 193,804 153,179

12

Tamar View Community Complex Limited Notes to the Accounts for the year ended 30 September 2021

Cost of Charitable activities continued - analysis of support costs

Unrestricted
funds		 Charitable
Activites		 Total Total
2021 2021 2021 2020
£ £ £ £
Donations given 275 - 275 6,243
Professional fees 2,253 . 2,253 2,602
Advertising & Marketing
Travel expenses		 2,660
1,869		 -
-		 2.660
1,869		 656
1,684
Printing& Stationery
Telephone& Internet
Other costs		 396
3,785
1,004		 -
-
-		 396
3,785
1,004		 2,308
3,102
1,857
12,242 - 12,242 18,452
Independentexaminer'sremuneration 2021 2020
£ £
Fees payable for the independentexamination of
thecharitablecompany'sannualaccounts 600 600

8 Independent examiner's remuneration

9 Staff costs

The average number of persons employed by the charity (including trustees) during the period was as follows:

was as follows:
2021 2020
No. No.
Charitable activities 6 6
2021 2020
£ ie
Wagesand salaries
Social security		 47,086
2,271		 62,855
4,009
Employers NI rebate (2,271) (4,009)
Pension contributions 236 280
47,322 63,135

No employees received employee benefits for the reporting period of more than £60,000.

The amount paid to key management personnel in tatal was £30,266. The management team comprises P Patel and L Cox,

13

:

Tamar View Community Complex Limited Notes to the Accounts for the year ended 30 September 2021

10 Trustees’ remuneration and expenses

During the year, no Trustee received any remuneration (2020: nil) and no expenses were reimbursed (2020: nil).

11 Tangiblefixedassets Leasehold Office
and equipment
Freehold
property
£		 and
Furniture
=		 Total
£
Cost
At1October2020
Additions		 1,052,477
.		 64,312
9,324		 1,116,789
9,324
At30 September2021 1,052,477 73,636 1,126,113
Depreciation
At 1 October2020		 272,513 42,214 314,727
Charge forthe year 30,479 7,855 38,334
At30 September 2021 302,992 50,069 353,061
Net book value
At30 September2021		 749,485 23,567 773,052
At30September2020 779,964 22,098 802,062

included in leasehold and freehold property is land with an estimated value of £32,000.

12 Debtors 2021 2020
£ E
VAT recoverable
Otherdebtors		 -
4,580		 5,167
2,126
4,580 7,293
43 Creditors: amounts falling due within one year 2021
£		 2020
£
Bank loans and overdrafts 14,800 9,150
Trade creditors é "
Othertaxes and social security costs
Other creditors		 5,090
1,786		 -
1,700
21,676 10,850

14

Tamar View Community Complex Limited Notes to the Accounts

for the year ended 30 September 2021

14 Creditors: amounts falling due after one year

Bank loans

2021 2020
£ £
62,079 76,635

15 Statement of funds

Statement of funds - current year

Brought Carried
Forward Income Expenditure Forward
£ £ £ £
Unrestricted funds
General funds 292,022 174,061 141,104 324,979
Restricted funds
Youth work/Community
ambassador - 1,500 1,500 -
Tudor Trust 24,086 2,000 26,086 -
Phase 3 build 244,361 15,715 228,646
Property and extensions 328,516 9,399 319,117
596,963 3,500 52,700 547,/63
Totaloffunds 888,985 177,561 193,804 8/2,/42

Youth work/Community ambassador

This fund represents money received to support the youth work done by the charity.

Tudor Trust

This is money received from the Tudor Trust to support the work of the centre manager.

Phase 3 build

This fund represents funds used for the Phase 3 build of the Nursery buildings.

Property and extensions

This fund represents funds provided to purchase the freehold buildings and the subsequent work carriad out on them

15

Tamar View Community Complex Limited Notes to the Accounts

for the year ended 30 September 2021

Statement of funds - prior year

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Brought|Carried| |Forward|Income|Expenditure|Forward| |£|£|£|£| |Unrestricted|funds| |General|funds|235,275|143,835|87,133|292,022| |Restricted|funds| |Youth work/ Community|22, 417|-|22,417|-| |Fund|for new|staff|16,033|30,000|21,947|24,086| |Phase|3|260,076|-|15,715|244|361| |Property|and|extensions|337,915|-|9,399|328,515| |§36,441|30,000|69,478|596,963| |Total|of funds|—_87i,716|—173,085|—‘56616|~—|[888085]|

----- End of picture text -----

16 Analysis of net assets between funds

Analysis of net assets between funds - current year

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrastricted|Restricted|Total| |funds|funds|funds| |2021|2021|2021| |£|£|£| |Current|assets|99,690|-|99.690| |Fixed|assets|225,289|547,763|773,052| |324,979|547,763|872,742|

----- End of picture text -----

Analysis of net assets between funds- prior year

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted|Restricted|Total| |funds|funds|funds| |2021|2021|2021| |£|£|£| |Current|assets|65,117|24,086|89,203| |Fixed|assets|226,905|572,877|799,782|

----- End of picture text -----

17 Subsidiary company

The company is a member of Tamar Community Business Limited, a company incorporated in England and Wales and limited by guarantee. Accounts of this company have been filed with the Register of Companies.

16

Tamar View Community Complex Limited Notes to the Accounts for the year ended 30 September 2021

18 Related Parties

During the period, the subsidiary company, Tamar Community Business Limited made donations to the charity totalling £0 (2020: £10,000).

19 Company information

The company was incorporated and registered in England and Wales and it's registered office is: Tamar View Community Centre, Miers Close, Plymouth, Devon, PL5 1DJ

17