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2022-03-31-accounts

Company number: 03887534 Charity Number: 1085737

Castlemere Community Centre

(Company Limited by Guarantee)

Report and financial statements

For the year ended 31 March 2022

CASTLEMERE COMMUNITY CENTRE

CONTENTS

Page
Directors Report 1-5
Independent Examiner's report 6
Statement of financial activities 7
(including summary income and expenditure account)
Balance Sheet 8
Notes to the financial statements 9 - 13

CASTLEMERE COMMUNITY CENTRE

DIRECTORS REPORT FOR THE YEAR ENDED 31 MARCH 2022

Legal and administrative information

The directors present the Annual Report and Financial Statements for the year ended 31 March 2022. They have been prepared in accordance with the Statement of Recommended Accounting Practice: Accounting and Reporting by Charities (FRS 102).

Charity status

The charity is a company limited by guarantee, its governing document being its Memorandum and Articles of Association.

Administrative information

Administrative information
Charity Name: Castlemere Community Centre
Charity Registration number: 1085737
Company number: 03887534
Principal Office: Tweedale Street
Rochdale
OL11 1HH
Directors: The charity directors (trustees) during the year were:-
Nasima Bano Khan
Mohammed Zohaib
Faisal Shakoor (appointed 14 January 2022)

The directors are appointed according to the Articles of Association.

Principal Officer:

Hafiz Abdulmalik - Project Co-ordinator

Accountants:
H&A Consultancy Services Ltd
Lower Ground Front
185 Audley Range
Blackburn
Lancashire
BB1 1TH		 Bankers:
Lloyds TSB
Rochdale (309711) Branch
Lloyds TSB Bank plc
PO Box 1000
BX1 1LT

Investment Powers

The charity's powers of investment are governed by its Memorandum and Articles of Association.

1

DIRECTORS REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

CASTLEMERE COMMUNITY CENTRE

Principal Objectives Structure, Governance and Management

Governing Document

Castlemere Community Centre is constituted as a Company Limited by Guarantee and registered with the Charities Commission. It is governed by Memorandum and Articles of Association. The Company was incorporated the 2nd day of December 1999.

Organisational Structure

The trustees are ultimately responsible for the general control and operation of the Charity. The trustees give their time on a voluntary basis and receive no remuneration or any other financial benefits. The trustees work closely with the elected Management Committee to deal with the day-to-day running of the Charity and the implementation of services/programmes. The Management Committee have a wide representation from the community it serves, and seeks to broaden that representation ensuring that the professional expertise necessary for the efficient management of the organisation is available, as well as the input from the community. The Management Committee meets on a regular basis to discuss strategy and progress. The Charity is a membership organisation with a current membership of 165.

Objectives and Activities

Charity's Objects

a) To promote the benefit of the inhabitants of the Castlemere area of Rochdale and the neighbourhood together defined by the map held by the Association (hereinafter called “the area of benefit”) 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 interest of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants;

b) 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 persons or body) in furtherance of these objects.

Delivery Statements

Mission Statement

The Mission Statement for the organisation has been collectively agreed as follows:

We will attract and support services to provide opportunities that will raise expectations and the quality of life of our diverse community.

This simple mission statement we believe will help enhance people's lives, raise expectations and provide opportunities in the area of: skills, socialising and access to mainstream services.

Vision Statement

The Vision Statement for the organisation has collectively agreed as follows:

We believe that integrity, honesty and working in partnership across our diverse and valued community enables us to deliver a unique service.

2

DIRECTORS REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

CASTLEMERE COMMUNITY CENTRE

Service Statement

The values underpinning Castlemere Community Centre in working with its stakeholders for the delivery of services are summarised as follows:

Quality Statement

Castlemere Community Centre defines quality as the meeting of the client’s stated and unstated needs from our services.

Social Statement

The organisation commits itself to supporting the region in which it works, by way of sponsorships, running of awareness raising events, contributing to discussions, making of donations and commitment of organisation resources.

Social inclusion is key to the organisation’s success and we will strive to meet best practice with regard to recruitment, retention, development, employment and client support. A range of family friendly policies is available for all staff.

Environmental and Health & Safety Statement

The organisation aims to follow best practice with regards to minimising its carbon footprint and the affect of the organisation on the Environment. The organisation aims to encourage and maintain a healthy and safe work environment for its staff, Associates and clients.

Organisational Culture

Since inception CCC has prided itself on its open and honest corporate culture. This culture we believe is an important selling proposition to our clients. Indeed clients and visitors often comment on the positive and vibrant corporate culture within the organisation.

The culture of the organisation impacts upon everything we do. We believe a strong value based culture (founded on inclusivity, diversity, honesty, openness, willingness to learn/develop and professionalism) will help us grow and provide a high quality service to our clients.

3

DIRECTORS REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

CASTLEMERE COMMUNITY CENTRE

Policies

Risk management

The trustees have assess the major risks to which the charity is exposed, in particular those related to the operations and finances of the trust, and are satisfied that systems are in place to mitigate their exposure to major risks.

Reserves policy

The trustees currently have a policy to accumulate a balance of unrestricted reserves. This will allow for the future development of the centre once the building works has been completed.

Investment policy

The trustees have considered the most appropriate policy for investing funds and have found that a building society or bank deposit account meets their requirements.

Development, activities and achievements

Managers Comments

This year we have seen a gradual return to normality after challenges during the pandemic and post pandemic. Majority of the services have started face to face delivery. I’m pleased to report the progress of our newest SLA, the Little Wonders nursery, which is in it’s second year. The uptake has increased over time and we expect to emulate the success we enjoyed during the Sure Start Centre tenure.

Pakeeza women’s group, continue to meet on Mondays and Wednesdays. It’s joyful to see so many women attending and benefitting from the social activities on offer. We are exploring possibilities of commencing similar activities for men and considering possible funding streams for the project.

Castlemere Community Centre board is focusing on recruiting dedicated, enthusiastic members with fresh energy and new ideas to progress the centre development further.

We are truly grateful to the Almighty for the support we receive from across the Borough. The commitment by the Board members, staff and in particular the local community has never lapsed. We would like to thank all those involved in the centre and all those using the centre for their continuous support and commitment.

Income

The income for the year includes grants from RMBC (£3,000) and other sources. In addition, we receive donations towards the ongoing costs of the Centre, receive funds through user contributions towards services SLA’s (Service Level Agreements).

In total our income for the financial year was £62,184 (2021: £60,239).

Reserves

We currently hold zero in unrestricted free reserves, which is of some concern. We need to develop a contingency funds to cover our liabilities in the unlikely event of the closure of the charity or further cuts.

Review of the transactions and financial position of the charity

The centre had a deficit of £9,648 this year (2021: £10,080 deficit).

4

DIRECTORS REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

CASTLEMERE COMMUNITY CENTRE

Statement of Director's responsibilities

The Directors are charged under charity and corporate law to prepare the Trustee’s Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards, including FRS102.

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year and its financial position at the end of the year. Best practice includes:

▪ Selecting suitable accounting policies and applying them consistently

▪ Making judgements that are reasonable and prudent

▪ Stating whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures from those being disclosed and explained in the financial statements

▪ Preparing the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation

▪ Keeping proper accounting records which disclose with proper accuracy, at any time, the financial position of the Charity. They must also enable the Trustees to ensure that the financial statements comply with the requirements of the Charities Act 2011, the applicable Charities (accounts and reports) regulations and the provisions of the Memorandum and Articles of Association

▪ Safeguarding the assets of the Charity by taking reasonable steps in the prevention and detection of fraud and other irregularities

In so far as the Trustees are aware

▪ there is no relevant information of which the charitable company's independent examiner is unaware ; and

▪ the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant i f i d bli h h h ' f h i f i

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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).

Signed on behalf of the board of directors by:

Nasima Bano Khan Director

22 December 2022

5

CASTLEMERE COMMUNITY CENTRE

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CASTLEMERE COMMUNITY CENTRE

I report on the accounts of the company for the year ended 31 March 2022.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

The charity’s trustees consider that an audit is not required for this year under Part 16 of the 2006 Act and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner's Report

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

Independent Examiner's Statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

▪ accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

▪ the accounts do not accord with such records; or

▪ the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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

▪ the accounts have not been prepared in accordance with the Charities SORP (FRS102).

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.

H&A Consultancy Services Ltd 185 Audley Range Blackburn Lancashire BB1 1TH

22 December 2022

6

CASTLEMERE COMMUNITY CENTRE

STATEMENT OF FINANCIAL ACTIVITES (Including Income & Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2022

----- Start of picture text -----
Note Unrestricted Restricted 2022 2021
Funds Funds Total Total
£ £ £ £
Income and expenditure
-
Incoming resources:
Incoming reserves from generated funds:-
Donations 2,812 2,812 -
GMBC Covid grants 14,792 14,792 22,471
HMRC JRS grants 6,570 6,570 14,209
Income from charitable activities:-
Training and room hire 20,545 20,545 16,664
Service contracts 3,000 3,000 3,000
Catering services and income 14,466 14,466 3,895
-
Total Incoming resources 62,184 62,184 60,239
Resources expended
Charitable activities 2 71,233 - 71,233 69,707
Governance costs 3 600 - 600 613
-
Total resources expended 71,833 71,833 70,320
-
Net outgoing resources before transfer of funds (9,648) (9,648) (10,080)
Transfer between funds - - - -
-
Net outgoing resources after transfer of funds (9,648) (9,648) (10,080)
-
Total funds brought forward at 1 April 2021 220,243 220,243 230,323
Total funds carried forward at 31 March 2022 210,594 - 210,594 220,243
----- End of picture text -----

There are no gains or losses other than those recognised in the Statement of Financial Activities. All incoming resources and resources expended are derived from continuing activities The notes on Pages 9 to 13 form part of these accounts.

7

CASTLEMERE COMMUNITY CENTRE

BALANCE SHEET AS AT 31 MARCH 2022

----- Start of picture text -----
Note 2022 2021
FIXED ASSETS £ £ £ £
Tangible assets 5 206,316 214,639
CURRENT ASSETS
Debtors 6 400 400
Cash at bank and in hand 31,172 37,793
31,572 38,193
CREDITORS
Amounts falling due within one year 7 (12,094) (8,590)
19,478 29,603
TOTAL ASSETS LESS CURRENT LIABILITIES 225,794 244,243
CREDITORS
Amounts falling due after more than one year 8 (15,200) (24,000)
210,594 220,243
FUNDED BY:-
Unrestricted funds 210,594 220,243
Restricted funds - -
210,594 220,243
----- End of picture text -----

NOTES TO THE ACCOUNTS

1 Statutory information

Castlemere Community Centre is a private limited company by guarantee, registered in England and Wales, registration number 03887534. The registered office is Castlemere Community Centre, Tweedale Street, Rochdale, Lancashire, OL11 1HH

2 Average number of employees

During the year the average number of employees was 2.

For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime.

The financial statements were approved by the Board of Directors on 22 December 2022 and were signed on its behalf by

Nasima Bano Khan Director

Company Registration No: 3887534

8

CASTLEMERE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Cash flow

The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 'Cash flow statements'.

Incoming Resources

Donations and grants

Income from donations and grants, including capital grants, is included in incoming resources when these are receivable except as follows:-

Interest receivable

Interest is included when receivable by the charity.

Expenditure

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the SOFA.

Tangible fixed assets

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

Improvements to property - 2% on cost Fixtures and fittings - 20% reducing balance Computers - 25% on cost

9

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

CASTLEMERE COMMUNITY CENTRE

Taxation

The company is a registered charity and as such is entitled to exemption from tax to the extent that the income received falls within section 505 I.C.T.A 1988 and section 256 C.G.T.A 1992 and is applied to charitable purposes only.

Fund accounting

Funds held by the charity are either:-

Unrestricted general funds - these are funds which can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds - these are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.

Restricted funds - these are funds that 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.

Separate asset accounts are not maintained for each fund, if a better return can be obtained by consolidating the assets. However, there should always be sufficient net assets to represent the total funds, and the assets should be readily accessible, dependent on the fund involved.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against the profit as incurred.

2

a)
b)		 CHARITABLE ACTIVITIES
Premises & facilities
Rates
Light & heat
Repairs
Cleaning
Depreciation
Insurances
Community events, training and activities
Staff costs
Catering expenses and refreshments
Travel and subsistence		 2022
£
619
13,293
10,889
3,950
8,324
6,061
43,135
18,733
4,972
127
23,832
Unrestricted
funds		 2022
£
-
-
Restricted
funds		 2022
£
619
13,293
10,889
3,950
8,324
6,061
43,135
18,733
4,972
127
23,832
Total
funds		 2021
£
55
11,079
11,365
5,781
8,865
5,082
42,228
20,937
2,896
442
24,276
Total
funds

Staff costs
Catering expenses and refreshments
Travel and subsistence

10

CASTLEMERE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

c)
3
4		 Communication and support costs
Telephone & internet
Printing postage advert
Bank charges & interest
Professional fees
Total
GOVERNANCE
Accountancy
STAFF COSTS
Salaries		 2,224
640
1,029
373
4,266
71,233
£
600
Unrestricted
funds		 -
-
£
-
Restricted
funds		 2,224
640
1,029
373
4,266
71,233
2022
£
600
2022
£
18,733
18,733
Total
funds		 1,717
928
201
356
3,203
69,707
2021
£
613
2021
£
20,937
20,937
Total
funds

An average of 2 full-time members of staff were employed during the year.

No member of staff earned £60,000 or more per annum.

None of the trustees received any remuneration, not were any expenses reimbursed during the year (£2021 - £nil)

5 TANGIBLE FIXED ASSETS
Cost
At 1 April 2021
Additions
Disposals
At 31 March 2022
Depreciation
At 1 April 2021
Charge for year
At 31 March 2022		 £
522,339
-
-
522,339
309,879
6,435
316,314
Improvements
to property		 £
16,807
-
-
16,807
16,382
80
16,461
Computers		 £
190,280
-
-
190,280
179,661
1,809
181,470
Fixtures &
Fittings		 £
729,426
-
-
729,426
514,787
8,324
523,110
Total

11

CASTLEMERE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

----- Start of picture text -----
Net book values
At 31 March 2022 206,025 346 8,810 206,316
At 31 March 2021 212,460 425 10,619 214,639
6 DEBTORS 2022 2021
£ £
Other Debtors 400 400
400 400
7 CREDITORS - Amounts falling due within one year 2022 2021
£ £
Bank loan 4,800 -
Creditors and accruals 2,038 2,038
Other tax and social security 5,256 6,552
12,094 8,590
8 CREDITORS - Amounts falling due after more than one year 2022 2021
£ £
Bank loan 15,200 24,000
15,200 24,000
9 ANALYSIS OF NET ASSETS Creditors Net
Tangible fixed
BETWEEN FUNDS due after current Total
assets
one year liabilities
£ £ £ £
Restricted funds
- - - -
Capital funds
Revenue funds - - - -
Unrestricted funds 206,316 (15,200) 19,478 210,594
206,316 (15,200) 19,478 210,594
----- End of picture text -----

12

NOTES TO THE FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

GENERAL COMMENTS

10 GENERAL COMMENTS The premises occupied by Castlemere Community Centre are formally leased from the Central Mosque Rochdale for a peppercorn rent, payable annually. 11 CONTINGENT LIABILITIES

There were no contingent liabilities as at 31 March 2022.

13