Type Benn Partnership Centre Financial Statements For the year ended 31 March 2023
BENN PARTNERSHIP CENTRE (LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL) Financial Statements For the year ended 31 March 2023 Contents Page Charity Reference and Adminislralive Details Trustees, Annual Report Ilndudlng Dlrectors, Report) Independent Examlner's Rèport Statement of Financial Aclivi118s {Including Income and Expenditure Account) Balance Sheet 10 Note8 lo the Financial Statements
BENN PARTNERSHIP CENTRE Charity Reference and Administrative detail Registered Company Number: 03688395 Registered Charity Number: 1085125 Registered Address: Railway Teace Rugby Warwickshire CV213HR TrusteeslDlr8ctors: Sonla Johns - Chairperson Deborah Wilklnson Joyce Woodings Kuldip Ranu Jaswinder Sanghera Simon Towers FCA- Tr8asurer David Steadman Company Secretary.. Deborah Wllklnson Volunteers: Sarah Hammond Anna Frankis Gabrielle Walder Shirley Von Wagner Finn Hartwell Taylor Phillips Aishwarya Magesh Lucy Horner Sky Winter Jamie Rous Susan Barton Sophia Pullèy Margaret Evans Alvaro and Maria Almeida Bhanu Patel Andrew Chapman Xinxin Zheng Praful Solanki Jaswinder Sangheera Balbir Ranu Kuldip Ranu Micheal Stone Shiobhan Morrow lan Sydenham Pam Harris Veronica Carvell Chris Sarson Garla Cornway Jackie Heskelh Ann Pearce Page 1
BENN PARTNERSHIP CENTRE Charity Reference and Administrative detail (continued) Employees: Vivien Kalaro- Centre Manager Rob Higgs- Deputy Manager l Administrator Robi Jugganadum- Services Support Officer Hardai Ramlal - Custodian Michael Stone - Gardener Bankers: HSBC Bank PIC 15 Church Street Rugby CV21 3PN Independent gxamlner: Mark Palmer BSC, BFP, F.C.A. Cottons Accountants LLP Chestnut Field House Chestnut Fleld Rugby WaNickshire CV212PD Page 2
BENN PARTNERSHIP CENTRE Trustees Annual Report including Directors, Report Year ended 31 March 2023 The Trustees present their report and the audited financial statements of the charity for the year ended 3151 March 2023. The trustees have adopted the provisions of the Statement of Recommended Practice {SORP) "Accounting and Reporting by Charities. IFRS 102) in preparing the annual report and financial statements of the charity. Trustees of the charity The directors of the charitable company are its trustees for the purposes of charlty law. The trustaes who have served during the year and since the year end were as follows., Sonia Johns- Chairperson Debbie Wilkinson- Company Secretary Joyce Woodings Kuldip Ranu Jaswinder Sanghera Simon Towers - Treasurer David St8adman Objactlves The charitable objects of the Benn Partnership centre are a) To promote the benefit of the inhabitants of the Benn Ward and its immedlate locallty by the relief of persons in the condition of need, hardship and distres5, in particular the young, the elderly and the disabled, by providing or assistlng in the provision of education, advlce, training and support. To provide facilities in the Inte$t of social w81fare for recreation or lelsure tlme occupation with th8 objects of Improving the conditions of life for the said inhabitants. bl To relieve poor persons residing in the area of benefit by providing and assisting in the provision far them of advice and services in legal, housing, financlal and related matters which would not oth8Mise be avallable to them through lack of means. Miss(on statement To educate and enable the community by providlng a multi-cultural envlronment where people can meet, leam, participate and develop together. Values To welcome all., to respect all; to help all., to empower all. Principal Activities We run a thriving community centre in the Benn Ward In the Centre of Rugby. We provide space for activities that support the wellbeing of the community and for community groups and other charities and social enterprises. Public benefit statement In shaping our objeclives for the year and plannlng our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'Public benefit.. running a charity (PB2)'. Page 3
BENN PARTNERSHIP CENTRE What has been going on at the centre? This financial year, we have seen a few groups return to the centre, following a difficult time. We continue to use an electronic sign-in system for all visitors, and the numbers of visitors have significantly picked up. April saw a rise in numbers of people coming back to the Centre and joining the work club, mostly clients needing support with completing applications online for various things eg. Housing benefit, Universal Credit, EU settlement, residence pemiits, jobs, CVS, school plac8S to name but a few. The work club that supports clients runs 3 days a week. We have been lucky to have volunte8rs and staff who are supporting clients with all areas of IT support. We run ESOL classes with paid tutors. Th8 ESOL classes are running 3 days each week with an afternoon session on Wednesday. wa1ckshlre Pride have continued their Saturday moming sessions, and now have 2 groups.. young people under 17 years and an adull group. The group has grown, is v8ry well attended and provides much needed support in the community. Jobs22 are now in the Oasis community room wh8re they wlll have their offices for the next 3 years, Jobs22 have also continued to book our rooms for various courses to help their clients back Into paid work. Prospects ServiGes, part of Shaw Trust resumed their roorn hire in the small offic8 .They hire th8 room 3 days each week. Specsavers (audiology Department) had their audiology department in on8 of our rooms, which they hired until September 2022 and now hav8 permanent premises in th8 lown centre. other activities that took place include: In May 2022, we had the main hall setup and used for Ioc81 counclllors elections. The Cenlre is one of the voting stations for the Benn ward. This lime around. COVID guidelines had been relaxed, however each person still had to obseNe the 1-metre distance rule. However, this did not stop or hinder voters In anyway, We have a walking group that was set up to encourage people to venture out, do some exercise and come out after being isolated during the lockdown. The group has continued to be a success as more people look for activities to do during the day. Thai Tamil classes for children resLJmed. The classes are run in the evenlng, one day a week. Victim support booked 8 few sessions for their clients whlle their organisation was looking for permanent premises for their charity. Numidia Education & Training Ltd (Training for 19-24 yr old young adults {NEETS) joined us. They hire a community room one day a week and this contract has been ongoing. Adult community learning IACL) resumed their English classes, howevgr their use of the Centre has been significantly reduced. We now have them one day a week. The OCD group has grown from strength to strength. They have now secured funding to cover the next financial year's room hire and will continue meeting once a month. The arts club is on Thursday, one day a week. This Club is open to the community, mostly to those who feel isolated, have mental health issues or have a leaming disability. The club is supported by Rugby Art Gallery and Museum and the activities vary each week. Page 4
BENN PARTNERSHIP CENTRE In the New Year since January 2023, we continued to welcome more organisations and support groups back to the centre, lo hire our rooms and use the centre's facilities, these include: WISE Ability Sikh Social Welfare Association ISSWA} Adult community learning {ACLI Rugby borough council IRBCI Arts Uplift- Rugby Arts gallery and museum Warwickshire prevent- part of Rugby Borough Coun¢il Beyond session 8 Individual Support Solutions Valley House Heart and Soul Communlty Training Centre Sky Yoga RAGM l Memories from home) organised by Rugby Museum Private English class Itd Tealeaf tales- Tap-dance lessons Wamickshire Early Years First Mediate Devotional Assoclates of Yogeshwar WaNickshire Employrn8nt Support Team Improvlng our facllltles In May 2022 the Cenlre installed new projectors to replace those we had for over 10 years. Each room we hlre out has wrfl and a state of the art projector. The Centre has continued to support refuge8s and asylum seekers. We are working in collaboration with SERCO, Mlgr8nt Help UK and local authorllies to support asylum seekers who are temporarily housed in hotels round RLJgby. We have provlded free English ¢lass8s run by volunteer5 4 days a week .Our volunteers are very dedicated and are avallable for other activities such as GP reglstrations, queries wilh school admissions, helping the refugees flnd volunteer roles in the community, taking them to clubs and Community activities to h8lp them integrate. BPC has coordinated wlth other Community organisations to offer extra-curricular activities to the refugee families throughout their stay and for the chlldren during the summer holiday. We continue to work with local supermarkets to give out food that would have gone to waste. This is done through the FaresharelFoodiverse scheme and members of our communities appreciate the food provid8d. We received some fundlng frorn WCC for th9 Cost ol living crisis. The funds were us8d for cooking classes run by a volunteer. We ran 2 rounds of 6 weeks sessions and which were very well attended .We have been lucky to work with Sainsbury's who donated food and cooking equipment for the participants. It has always been a traditlon for the Cenlre to prapare a Christmas lunch for those members of the community who can not afford to cook a meal or who are lonely on Christmas day. We seNed up to 80 meals to the elderjy, homeless, young people Ilving on their own and those who were working on Christmas day and could not prepare a special mea5 on the day. Volunteers- This year we have many volunteers who have supported us on various occasions. We have 18 people registered to support and help the refugees and asylum seekers with ESOL classes. The volunteers were Gommilted and showed up each week to help the clienls feel at hame. In addition, the volunteers have now set up extra classes in different church halls to support the growing numbers of non-English speakers in the community, who could benefit frorn free English classes. Page 5
BENN PARTNERSHIP CENTRE We had eight volunteers for our gardens. Our gardening volunteers have turn up each week and work so hard to make the Centre look bright and clean. Each year we have won an award for their efforts and we cannot thank them enough. In addltion, the Centre is now offering work placernents to students from the local college. During the year, we had 8 volunteers to help us at the receptionlfront of house. Most of these volunteers have Gome to us through local agencies and a majority are people we have supported in the past. These volunteers join to gain confidence to improve their wmmunication skills whilst interacting with members of the public. And with the help of our staff, the results have been positive. Their Confiden has grown and many have moved on to flnd paid work. On Christmas day, we had 7 volunteers and we manag8d to have one seating for all the guests apart from a few who had their rneals delivered. Our volunteers worked tirelessly to serve meals, offer lifts to the guests to the Centre and drop them off, they also d81ivered meals to those who could leave Ihelr homes for whatever reasons. Financial revlew {including reserves pollcy) The result for the year showed a surplus for the year before tranfers of £4,835 (2022 £8761 on Unrestrlcted Funds and a surplus for the year before transfers of £5,52412022- £8,589) on Restricted Funds. The Trustees regularly consider the risks lo which the Charfty is exposed and are sallsfied that processés 6xisI and are regularly monitored which identlfy such risks and the means of rnanaging them. The Trustees also regularly review the level of reserves in the light of the expected levels of revenue and are satisfied that thelr current levels are suffl¢l6nl in the 8vent of trading diff iculties. Funds of £30,000 have bean allocated lo a designated Business Continuity reseNe. The whole of the Charity's Operatlons are continually monltored to Identlfy risks and to ensure the comprehensive Risk Assessment which has been complet8d in accordance with the Charity Commission recommendatlons, meets the Charity's rèquirements. Structure, governance and management The Board of Trustees take responsibility for the over311 governance of the Gharity, its aclivities and the strategy and fin8ncial planning, fundraising, investment, rlsk managemenl and overall performance. The Trustees are Gommitted to raising public and professional awareness of the charity's airns in order to promote its goals and mission. Th8 Trustees meet monthly each year and converse by email and telephone between board meetings. The Centre Manager is responsible for the day-to-day running ofthe charity and reports to the board of Trustees. No Trustee received remuneration for their Trustee work during the year. Trustees may claim out of pocket expenses for activities related to fulfilling their role and responsibilities. Details of Trustee expenses are disclosed within the statemenl of accounts. Trustees are required to disclose all relevant interests and register them with the Chairperson and, in accordance with the Charity's policy. withdraw from decisions where a conflict of interest arises. Under the memorandum and articles, the Trustees on behalf of the charlty have the power to invest monies ofthe Company which are not immedialely required for its own purposes. Recruitment of DirectorstFruslees is carried out when necessary to maintain a diverse and skilled board of Trustees to oversee the charity business. New Directorsl Trustees are firstly interviewed by the chairperson and another board member. They are then inducted by attending one or two board meetings for assessment and approval of other board members and provided with links to the following documentation: Page 6
BENN PARTNERSHIP CENTRE • The Charity Commission Trustee Handbook . The Charity Commission - What You Need To Know Booklet The charily Structure is as follows.. Th8 Chairperson The Deputy Chairperson,. The Treasurer The Board of Directorstrrustees 5 Employees.. The Centre Manager, Deputy ManagerlAdministrator,' servIs Support Officer, Custodian and Casual Custodian The Volunteers The Trustees recognise the continued work ol ils dedicated team of voluntary helpers and extend its sincere appreciation lo all its many supporters. It is not possible to place a value on the many hours of service so freely given. Responsibilities of the Trustees The Irust8es (who are also dlrectors of Benn Partnershlp Cenlre far the purposes of company law) are responslble for preparing the Trustees, Annual Report and the flnanclal statéments in accordance with applicable law and United Kingdom Accounting Standards {Unlted Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year, which giv8 a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resourcas, includlng the income and expenditure, of the charitable cornpany for that perlod. In preparing these flnanci81 ststements, the trustees are required to.. 881ect suitab18 acoountlng policies and then apply them consistently., observe the methods and principles in the Charities SORP 2015 {FRS 1021., make Judgements and estimates that are reasonable and prudent., state whether applicable UK Accounting Standards have been followed, subj8Ct to any material departures disclosed and explalned in the financial statements., prepare the financial statements on the going conc8rn basis unless it is inappropriate lo presume that the charitable company will continue in operation. Tho trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charltable company and enable them to ensure that the flnancial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularit18S. On behalf of the board i l.'.luJ knlTr.Yi,,'nl ) Name, Joyce Woodings Trustee Date 4. October 2023 Page 7
BENN PARTNERSHIP CENTRE Independent Examinerfs Report to the Directors of Benn Partnership Centre For the year ended 31 March 2023 I report to the Trustees on my examination of the financial statements of Benn Partnership Centre (the Charity) for the year ended 31 March 2023. Responslbllltles and basls of report As the Tnjstees of the Charity (and also ils dirèctors for Ihe purposes of company law) you are responsible for the preparation of the financial statements in accordance wlth the requirements of the Companies Act 2006 (the 2006 Act). Havlng satisfled myself that the financial stat8ments of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for Independent 8xamination, I report in respect of my examination of the Charity's financial statements carried out under se¢lion 145 of the charities Act 2011 (the 2011 Acll. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5){b} of the 2Q11 Act. Independent examlner's statement I have ¢ompleleé my examination. I confirm th81 no matters have come to my attention in connection with the examlnatlon giving me cause to believe that in any material respect: 1 accountlng records were not kept in respect of the Charity as required by section 386 of Ihe 2006 2 the financial statements do not accord with those records., or 3 the financial statements do not comply wlth the accounting requirements of section 396 of the 2006 Act othar than any requlrement that the a¢¢ounts giv8 a tru& and falr view which is not a matter consider6d as part of an indepenéent examlnalion., or 4 the finan¢lal statements have not been prepared In aeKordanc8 With the methods and princlples of the Statement of Recommended Practice for accounllng and reporting by charitles applicable to charlties preparlng thelr accounts in accordance with the Flnanclal Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). I have no concerns and have comé across no other matters in connectlon with the examination to which attention should b@ drawn in this report in ord8r to enable a proper understanding of the financial statoments to be reached. Mr M W Palmer 8Sc, 8FP, F.C.A. Cottons Accountants LLP Chestnut Field House Chestnut Field Rugby Warwickshireshi CV212PD Date: 21 December 2023 Page 8
Benn Partnership Centre Statement of Financial Activities For the year ended 31 March 2023 Unrestricted Designated Restricted Funds Funds Funds 2023 2022 Incoming Resources Incoming resources from gener8ted funds.. Note Activities lor g8n8raling funds Investment Income Incowning ie8our¢es from harilabl8 aclivilies.. Voluntary income Total Incorning Resources Rgsour¢es Expended Cost of generaling funds.. Charitable Actlv11185 Gov8rnanG8 Costs 74,540 382 74,540 382 76,043 10 7,590 36,480 36,480 44,070 118,992 74,780 150,833 77.677 30,956 108,633 141,368 Total Resouroes Expend8d Net Incornlnglloutgolng resources for tha year Transfers Nat movement In funds Tolgl funds bought fonNard Funds Carrled Forward 108 633 141,368 4,835 {28,2201 123,3851 68,270 5,524 11.7801 3.744 34,444 10,359 9.465 30,000 30,000 10,359 102.714 11 9,465 93,249 The Slalemenl of Flnanclal Actlvllles includes all galns and losses in the y6ar. All incoming resourc88 and resources expended dèrive from conllnulng aclivS1ies. P8g8 9
Benn Partnership Centre Balance Sheet at 31 March 2023 Not&s 2023 2022 Fixed Assets 4.416 Current Assets Debtors Cash 8t bank and in hand 3,298 107,643 110,941 6,299 107.420 113.719 Current Liabilitlès Amounts due within 1 year Net Current Assets 10 12.283 111,0051 108,6S8 113,074 102,714 102,714 Totsl Assèts less Current Liabilities Nat Assets Flnancad by- R8strict8d Funds Design8t8d Funds Unreslricled Funds 11 12 38,189 30,000 44,885 113,07 34,444 68,270 Exemptlon from audlt The company Is enlilled lo the exemption from the eudil requlremenl conlalned in 8ecllon 477 of th¢ Cornpanies AGI 2006. for the yaar ended 31 March 2023. The dlreclors acknowledge Ihelr responslbllitles for complying with the raqulrem8nls of the Companles Act 2006 with respect lo arcounling records and the pr$paralion of financial st818manls. The members have not required the cornp8ny to obtain an audll of Ils flnanclal slat8m8nls for the year In question in accordance with section 476. These financial slat8menls h8ve been pr8P8red in accord8n¢e wllh the provlslons #pplicable lo ¢empanle8 8ubjocl to the Small companies regime. Thase accounts were approved by the Irusleesldlreclors on 4th Qctob8r 2023 and slgned on Ih8Sr b8half by Slmon Towers Treasurer Page 10
BENN PARTNERSHIP CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 1.Summary of slgnifiGant accounting policies lal General information and basis of preparation Benn Partnership Centre is a company limited by guarantee incorporated in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited lo £1 per member of the charity. The address of the registered office is given in the charity Information on pages 1 & 2 of these financial statements. The nature ol the charity's operations and principal activities are set out in the Trustees report. The charity constitutes a public benefit entity as deflned by FRS 102. The financlal statements have been prepared in accordan¢e with Aeeounling 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 IFRS 1021 Issued on 16 July 2014 las updated through Update Bulletin 1 published on 2 Febru2ry 2016 and Update Bulletin 2 published on 5 October 20181, the Financial Reporting Standard appllcable In the United Klngdom and Republic of Ireland {FRS 1021, the Charities Act 2011, th• Companiès Act 2006 and UK Generally Accepted Accounting Practic8. Th¢ financlal slalèmÈnts are pr6par@d on a golng concern basls under the hislorlcal cost convention, modified to include cartain Items at falr value. The flnandal slalements are presented In sterllng which is the functional cuttèncy of the charlly and rounded lo th8 nearest £000. Th@ slgniflcanl accounllng pollcies applSed in the preparation of these financl81 slalemenls are sel out below. These pollcles have beon ¢on$lstenlly applied lo all years presented unless olhetwise slated. Ib) Fundg Unreslricled funds are available for use 8t the discretion of Ihg Iiustees in further8nce of the general obleGtives of the chartly and whlch have not baen designatad for other purposes. Designated funds comprise unrestricted fund8 that hav8 been sel asid& by the trustees for particular purposès. The alm and use of each deslgnat8d fund is set out In the notes to the flnanci81 slalemenls. Restricted funds are funds whlch are lo be used In accordancè with speciflc restricllons Imposed by donors or whlch have been raised by the charlty for particular purpases. The cosl of ralsing and administoring such funds are charged agalnsl the spaclllc fund. The aim and use of each re81ricted fund Ss $•t out in th notes to the financlal 81atemenls. {cl Income recognltlon All Incomlng resources are included In the Statement of Financial Aclivitles ISOFAI whÈn the charity is l&gally enlltled lo the income after arby performance conditions have been mel. the amount can b& measured reliably and It Is probable that the income will be received. For donations le be recognlsed the charlty wlll have been notified of the amounts and the settlement date in wrillng. If there are conditions attached to the donation and this requires a level of perfomiancé before Ènlitlemenl can be obtained then income is deferred until those conditions are fully mel or the fulfilment of thase conditions is wilhill the control of the charity and it is probable that they will be fulfilled. Donat&d facilities and donated professional services are recognised in income at thelr fair value when their economic benefit is probable, it can be measured reliably and the eharlly h88 control over the item. Fair value is determined on the basis of the value of the gift lo the charity. For example the 8mounl the charity would be willing to pay in the open market for such facilities and servlces. A corresponding emounl is rec(nISed in expenditure. No amount is included in the financial statements for volunteer time in liné with the SORP IFRS 102). Further detail is given in the Trustees, Annu81 Report. Page11
BENN PARTNERSHIP CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Where pra¢ti¢able, gifts In klnd donated for dlstribution to the beneficiaries of the charity are included In stock and donation8 In the financial 81atements upon receipt. If it is impracticable to assess the fair value al receipt or if thè costs lo ndertake such a valuation outweigh any benefits, then th@ fair value Is recognised as a ¢ompon@nt of donatlons when il is distributed and an equivalent amount r8cognlsed as charitabla 8xpendlture. Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the aXP8cled costs of sale. Where eslimatlng the fair value is practicable upon receipt il is recognised in sloGk and 'lncome from olh8r Irdding activities,. Upon sale, the value of the slock is charged against 'lnGome from other Iradlng activitles, and the proceeds are recognised as 'lncome from other trading activities,. Where It Is impracticable lo fair value the items due lo the volume of low value items they are not recognised In the flnancial statements until they are sold. This income Is recognIs within 'lnGome from other Iradlng activitles,. Flxed asset gifts in kind are recognised when receivable and aro Included at fair value. They are not deferred over the life of the asset. For legacies, entitlement is the earlier of the charity being notlfled of an impending distribution or th6 18gacy being recelved. At thi$ point in¢ome is racognised. On occasion legacies will be notified lo the charity however il is not possible lo measure the amount expacted lo be distributed. On those o¢caslons, the legacy is treated as a conlingonl asset and disclosed. Income from tradlng acllvltle8 in01Le8 income earned from fundraising events and Iradlng acllvilles lo raise funds for thè charity. Income 18 recelved in exchang8 for supplying goods and sèNiees In order lo rais6 funds and is recognlsed wh&n enlltlemenl has occurred. Th9 charity may recolve govemment grants. Income from governm8nl and other grants are recognlsed al fair value when the charlly has entitlement after any performance conditions havè been mel,11 Is probable that the Income wlll be received and the amount can be m8asur&d reliably. If enllllemenl is not met then these amounts are deferr8d. Investment Income Is earned through holdlng money on dèposll. Interest income Is recognlsed using the effe¢tlve Interest method. {dl Expendlture recognltlon All expenditure is accounted for on an accruals basis at)d has been classifled uncler headlngs that aggregate all costs related to the category. Expendilure Is recognised where there is a legal or constructive obligation lo make payments lo third p8rties,11 is probable that the settlement wlll be requir8d and the arnounl of the obligation can be measured raliably.11 is categorised under the following headlngs.. Expendllure on charllable acllvllles. and Other expenditure represents those items not falling into the categories above. Irrecoverable VAT18 charged as an expens8 against the activity for which 8xpendllure arose, {e) Tanglble fixed assets Tanglble fixed assets 8re slated al cost lor deemed Gostl or valuation less accLAmulated depreciation and accumulated Impairment losses. Cost includes Costs directly altributsblÈ to maklng the asset eapable of operating as intended. Dèpreclallon Is provlded on all tangible fixed assets, at rates calculated lo write off the Cost, less estlmaled resldual value, of each asset on a systematic basis over ils expected useful life as follows: Centre equipment 5 years Page 12
BENN PARTNERSHIP CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 lfj Debtors and credltors recelvable I payable wlthln one year D9blors and eredilors with no stated interest rate and receivable or pay2ble within on8 y8ar ar8 record8d at transacllon prlce. Any losses arislng from impairment are recognised in expenditure. Igl Provlslons Provlsions are recognised when the charlly has an obligation at the balance sheet date as a rasull ol a past event, It Is probable Ihatan oufflowof eGonomic benefits will be r•qulrèd In settlement and the amount can be reliably estimated. (h) Leases Assets acquired under flnance leases are capilaliged and deprecial8d over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportlonad between the finance charge and the reduction of the outstanding lease liability using the effecllve interest method. The related obligations, nel of future finan¢6 Ghargas, are included in cr6dStors. Rentals payable and receivable undar op&r8llng lease8 are charged lo the SOFA on a 8lraighl Ilne basls over Ihg period of Ih¢1gasa. 111 Employee beneflts Whon employees have rendered servlce lo the charlly, short-term employee benefits to which thé employoes are entltled are recognised at the ut)discounled amount expected lo be paid in exchange for that servlce. The charlty operates a defined conlribullon plan for the banèfit of Its employee$. Contrlbullons are expensed as they become pay8ble. 111 Tax The charlly 18 an exempt charlly within thè meanlng of schedule 3 of the Chari1108 Act 2011 and Is consldered lo pass the lest8 sel out in Paragraph 1 Schedule 6 Fin8nce Act 2010 and Ihèreftsre11 meets the definlllon of a ch8rllabl8 company for UK Corporatlon tax purposes. Ikl Golng concern The financial statements have been prepared on a going Concern basis as the Iruslees believe that no material uncertainties exist. The trustees have considgred the level of funds held and the expected level of income and expenditure for 12 months from auihorising these flnancial slatemenls. The budgeted in¢ome and expenditure is 8ufficienl with the level of rdserves for the charity to be able to Gonlinue as a going concern. Page13
Benn Partnership Centre Notes to the accounts For the year ended 31 March 2023 Incoming Rèsoureas from Activitias for Gèn8rating Funds Unrestrl¢tod Restricted Funds Funds Total Funds 2023 Total Funds 2022 Room Hire Cybercafe ESOL Other acllv(lies Tha Good Thlngs Foundatlon.. DlgStal Census 2021 We are digital Staff sacondmenl lo Rugby Hèalth 67,539 1,900 3,763 1.113 67.539 1.900 3,763 1.113 52.939 375 1.904 594 1,960 225 18,046 ,04 225 225 74,540 74,540 3. Invèstment In¢om& Unrèstrictad R•stricted Funds Funds Totsl Funds 2023 Total Funds 2022 Bank Interest Rec8lvable 382 382 382 10 10 Voluntary Income Unrestrlcted Deslgnatgd RestrS¢ted Funds Funds Funds Tolal Funds 2023 Total Funds 2022 Publi¢ Corpomllon RBC - Local Reslriclions Support Granl COVIO 19 BAME projeGI Think Acllve Tackllng Inequalilles Grant Warwickshire Impact Grant., OCD Support Hopa 4 Oonatlon lor Food Projects Mitlgatlng Covld 8ffects for Marglnalis8d Groups New Cross Flre Christmas Day Fund WCC ESOL Grant Furlough clalms ESOL for Syrian FamSlles WCC Slow CookeTS Grant Donations 7,500 7,500 7,500 16,000 41,000 1,671 30,000 30,000 1.000 1.000 1,400 1,456 824 300 1,000 I,CbOO 1.400 1,456 824 300 3,387 2.372 2,423 500 500 90 44.070 90 427 74,780 7.5 Page 14
Benn Partnership Centre Notes to the accounts (continued) For the year ended 31 March 2023 Cost of Charitable Activities by Fund Type Unrestr5cted Designated R•strlctad Funds Funds Funds Total Funds 2023 Total Funds 2022 Salad8s ESOL tutor Rent and room hlre Rates & water Light & heal Repairs & maintenance Bank Charges Prinllng, postage & 8tallonery Safely inspecllons Insurance Communication Llcenc6 188S Professional leas Sundrtes Clsaning & Hygiene COVID co81s 44.138 3,105 5.000 648 3,078 2,315 94 859 681 3,051 663 164 2,362 1,877 6.682 26,500 70,638 3,105 5,634 648 3,078 2,315 94 1,162 681 3,051 784 164 2,362 2,864 6,682 87,458 4.316 6,000 376 2,433 2,282 107 863 865 3,060 741 163 15.628 1,923 1,953 4.279 1,860 2,154 819 303 121 987 383 1,549 383 1,549 1,774 637 The Oasls charges Chrlslmas Dinner and other food costs Travel c08ts Bad Debt Depreciation Grant Funding rèturnéd 1.774 e37 260 1,028 1,028 3,848 141.368 30,95 Page 15
Benn Partnership Centre Notes to the accounts {continued) For the year ended 31 March 2023 staff Costs and Emolumènts Tol81 staff Costs were as follows.. 2023 2022 Wages and salaries Soclal security costs Pension costs 68,964 683 85,274 1,354 830 991 70,638 87,458 Particulars of gmployees: The average number of employèas during the year, c8lculated on the basls of full-lima equivalenis was as follows.. 2023 No 2022 No Number of admlnlslrallve staff 7. Flxad Asséts 2023 2022 Cost Additions In year Balanc8 8131 March 2023 Depreclatlon Charge for year Balan¢8 0131 March 2023 5.444 1,028 1,028 Net Book value 31 Mafch 2023 4,416 8. Debtors 2023 2022 Trade debtors Prgpaymenls 1,616 1,682 ,298 5,617 682 6,29 9. Cash at Bank and In Hand 2023 2022 Bank and Cash Balanc&s 107,643 107.420 10. Credltors 2023 2022 Sundry Creditors Taxation & Social Security Liability for funds h¢ld on behalf of Community Welcom¢ Pensions Accruals 1.580 503 760 836 9.227 182 200 2,283 11,005 Pagè 16
Benn Partnership Centre Notes to the accounts (continued) For the year ended 31 March 2023 11. Restricted Income Funds Balance at l April 2022 Incoming Resourcès Outgoing Rasources Transfers Balance at 31 March 2023 COVID 19 BAME project Think A¢live Tackling Inequalities Grant National Lott8ry Community Fund grant Warwickshire Impact Grant .. OCD Support ESOL for Syrian Farnilies ChrSslmas Day Fund SSWAJBPC Hope 4 Meals Rugby Benevolent Fund Buddy Club Stsff Training Fund Hope 4 Donation for Food Projects Mitigating Covid effects lor Marolnallsed Groups New Cr05s Fire WCC ESOL Grant WCC Sl¢)w Cookers Granl 13,037 1.572 1,655 30,000 (27,6771 {341 15,360 1,538 11,6551 1.000 1621) 379 14591 3,373 14591 3,365 10 13,885 1,254 125 824 18161 (101 13,885 1,254 11251 10 1,000 1,400 1,456 300 500 127Ql 16891 15671 1281) 740 711 889 19 500 34,4 .48 12. Daslgnatad Funds Balanco at 1 Aprll 2022 Incomlng Resources Outgolng Resourcos Transfèrs Balanca at 31 March 2023 usiness Continuity 30,000 30,000 0,00 A surn has been set 881de by the Dlr8clor8 to cover th8 winding up costs of the charity. 13. UnrestrSctod Income Fund6 Balance at 1 April 2022 Incoming Resources Outgolng Resources Transfers Balance at 31 March 2023 General Funds 68,270 82,512 177,6771 68,27D TrtST¥ Z77 6771 {28,2201 28.220 44,885 44,885 Page 17
Benn Partnership Centre Notes to the accounts (continued) For the year ended 31 March 2023 14. Analysis of Net Assets between Funds Unrestrlcted Design8tgd R8Strictsd Fund$ Funds Funds Total Funds Fixed Assats Dobtors Cash at bank and in hand Cu¥renl liabilities 4,416 3,298 39,454 12,2831 44,885 4,416 3,298 107,643 12,283) 113.074 30,000 38,189 Total Fund8 30,000 38,189 15. Bèrtèflts In klnd There are no ben8fi18 in kind for the year. 16. Dlrectors, rèmuneratlon, beneflts and oxpenses No Dlractors recelved any remuneration benefits or expenses durlng the year12021 nil). 17. Independ•nt ¢x8mln•tlon and 8ccauntsncy sorvlcès 2023 2022 The cost ol the examlnallon and accountsncy 88Nlc8s for the year 1,140 18. Annual commltments undèr The company has no commitments under operaling leases. 19. The COVID 19 Pandamlc The Charity has received funds from a range of bodles and organls8tions whlch onabled il lo sutvive the pand8mic. COVID relatad support recélvad durlng the yaar 2023 2022 RBC- Lrjcal Reslrlclion8 Support Grant Furtough Glaims 16,000 2,372 Page18