CHARITY REGISTRATION NUMBER.. 1086785 Querns Community Centre Unaudited Financial Statements 31 March 2023 BUR ESS HO GSON L Chartered accountants Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN
Querns Community Centre Financial Statements Year ended 31 March 2023 Page Trustees, annual report Independent examiner's report to the Irustees Statement of financial activities statement of financial position Notes to the financial statements The following pages do not form part of the financial statements Detailed statement of financial activities 17 Notes to the detailed statement of financial activities 18
Page 1 Querns Community Centre Trustees, Annual Report Year ended 31 March 2023 The IrLtslees present their report and the unaudited financial ststements of the charity for the year ended 31 March 2023. Reference and administrative details Reglstered charity name Querns ComrNunity Centre Charity registration number 1086785 Princlpal office 51 Querns Road Canterbury CT1 1PZ The tvustees J Ryan J MacKenzie A J MaoKenzie K Edwards E Ledger S Andrews Independent examiner Andrew Collyer ACA Burgess Hodgson LLP Camburgh House 27 New Dover Road Canterbury Kent CTI 3DN
Page 2 Querns Community Centre Trustees, Annual Reportlcontinue(O Year ended 31 March 2023 structure. governance and management Trustee board Kelly Edwards - Chair Joanne Ryan - Treasurer Jane MacKenzie- Secretary John MacKenzie- Trustee Emma Ledger- Trustee Sheila Andrews- Trustee Organisational structure Querns Community Centre is governed by its Trustee Board, which is responsible for selling the strategic direction of the organis21ion. The Trustees carry the ultimate responsibility for the charivs legal and contractual obligations. Trustees rneel at least 4 limes per year, including an Annual General Meeting and with provision for any other necessary meetings. The Trustees delegate the day to day management of the charity to the Centre Manager, who is responsible for the line-managemenl of the team. The Trustees are independent from the Manager and staff team. Public benefit The Trustees are aware of the Charity Commission guidance on Charities and Public Benefit, in particular the need to demonslrale an identifiable benefit and show that the k)enefils are Dpen lo the section of the public that is appropriate lo our aims. The Trustees are eonfidenl that this report demonslrales clear public benefit lo the inhabilanls of Querns Road, including Youth services, highly subsidised trips. activities and events, and free facilities and leisurelrecrealionalleducalional services lo lo all residents lo improve their health and social welfare, regardless of age, gender, sexual orientstion, politicall religious views or ability. Risk management The TrLJslees have a duly lo identify and review all risks to which the charity is exposed and to ensure that appropriate controls are in place lo provide reasonable assurance against fraud and error. Internal risks relating lo the proper management of the organisation are minimalized by the design and implementation of comprehensive policies and procedures appropriate to the size of the organisalion. This includes stringent financial procedltres that ensure the proper authorisalion of all transactions. Objectlves and actlvltles The organisation is Èstablished particularly for the benefit of the persons living in the Quern's eslale in Canterbury to advance the education and provide or assist in the provision of the facilities for the recreation or leisure~time o¢cupalion wlh the object to improving the conditions of life of such persons.
Page 3 Querns Community Centre Trustees. Annual Reportlcontlnuedl Year ended 31 March 2023 Achievements and performance Background The Quems estate is in the highest quanlize in the district for people in reIpl of means tested benefits with approximately 530A more claimants than neighbouring Spring Lane estate. Many residents have never been in employment and this is likely to be 8 direct result of poor education and allainmenl meaning fewer opportunities or lower paid jobs. Many of OLJr families struggle lo understand complex forms relating lo benefi15, seeking employment and struggle to use a computer and the internet. Drugs and alcohol are an ongoing issue within the area as is antlsocial behaviour which often follows a cycle break. Historically Querns Community Centre has been a community led project starting 20 years ago by a small group of very dedicated residenls with the aim to improve people's opportunities. 11 has a proven track record of engagement with the community and this has continLted from generation lo generation. The Centre has always consulted with service users lo ensure th21 servi$ are appropriate across all ages and has encouraged input in a variety of ways whether il has been through the committee, specific events or work groups. This has led lo long term outcomes as the Centre responds lo the people. This is proven by the longevity of many of our groups and the commitment from our volunteers. 2022 - 2023 Querns Community Centre had another busy year in 2022123, despite it being a difficult time for the charity we have managed lo provide many activities, projects, and services for the local community. There was an Easter fair, along with a SLtmmer fele and Christmas Bazaar as well as a community coach trip to Brighton a trip lo the Panlo. Our Switch group continued to meet weekly giving the children of the community opporkunity to meet in a safe environment, having fun with their friends as well 2S taking part in a huge range of activities. During the summer we held a very successful Let yourself shine project for our young people. We have continued our work around food. As well as holding 4 weekly food share mornings we have worked alongside the amazing Foodbank to ensure those in need are both referred and receive food help quickly During the year have p2rtnered on many projects including working with, Sl Martins and Sl Pauls Church, Canterbury Foodb2nk, Morrisons elc. creating community engagement and quality services.
Page 4 Querns Community Centre Trustees. Annual Report(contttJuÉd) Year ended 31 March 2023 Financial review Financial position Total income for the year 2023 amounted to £35,630 compared lo £28,951 in the prior year. The income received by the charity arises mainly from grants, as well as from other donations and legacies. Total resources expensed in 2023 amounted lo £38,187 compared lo £32,771 in the prior yeai, with the main expenses being wages and repair costs, This resulted in nel expendilLsre in 2023 of £2.557 compared lo net expenditure of £3,820 in the prior year. The total funds at the 2022 year end arnounled lo £16,421 compared lo £18,978 in the prior year. Reserves policy The Trustees are aware of the importance of building reserves lo provide sustainabillly and they will analyse and monitor spending trends in order lo sel budgets. These budgets will be analysed on a quarterly basis always with the view lo increasing reserves, without delrlment lo any Publ¢c Benefit. Going concern Due lo lack of financial sustainability the Trustees had lo make the difficult decision lo make staff redundant in the January and March of 2023, and close the centre from April 2023. The entity has sufficient funds lo meet their legal obligations and will look lo close the charity once all requirements have been mel. As a result the accounts are prepared on a basis other than going concem as in Note 3 to the financial statements.
Page 5 Querns Community Centre Trustees, Annual Report (¢onllnuedJ Year ended 31 March 2023 The trustees, annual report was approved on trustees by". and signed on behalf of the board of K Edwards Trustee
Page 6 Querns Community Centre Independent Examinerfs Report to the Trustees of Querns Community Centre Year ended 31 March 2023 I report lo the trustees on my examination of the financial statements of Querns Community Centre {'Ihe charity,) for the year ended 31 March 2023, Responsibilities and basis of report As the trustees of the charity you are responsible lor the preparation of the financial statements in accordan with the requirements of the Charities Act 20111'the ACVI. I report in respect of my &xaminalion of the charity's financial slalemenls carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicablè Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my allenlion in connection with the exarninalion giving me cause to believe.. 1. 8ccounling records were not kept in respect of the charity as required by section 130 of the Act., (x 2. the financial statements do not accord with those records,. or 3. the financi21 statements do no comply with the applicable requirements concerning the form and content of accounts set out in the Charities (accounts and Reports) Regulations 2008 other than any reqLJirÈmenl that the accounts give 'lrue and fair, view which is not a matter considered as part of an independent examlnalion. I would like lo highlight the going concern policy discloses that the accounts have been prepared on a basis other than the going concern basis due lo the decision lo close the charity once the legal obligations are met. I have no other concerns and have come across no other mallers in connection with the examination lo which allenlion should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Andrew Collyer ACA Burgess Hodgson LLP Independent Examiner Camburgh House 27 New Dover R08d Canterbury Kent CT1 3DN 1811212024
Page 7 Querns Community Centre Statement of Financial Activities Year ended 31 March 2023 2023 Reslricled funds Total funds 2022 Unrestricted funds Total funds Note Income and endowments Donations and legacies Ckiaritablè activities Other trading activities Investment income 33,710 339 1,579 33,710 339 1,579 25,171 1,589 2,191 Total income 35.630 35,630 28,951 Expenditure Expenditure on raising funds.. Cosls of raising donations and legacies Expenditure on charitable activities Total expendlture 4,083 34,104 38,187 4,083 34,104 38,187 3,324 29,447 32.771 9,10 Net expenditure and net movement in funds 12,5571 12,557) 13,820) Reconciliation of funds Total funds brought fopNard Total funds carrled fOard 18,977 18,978 22,798 18,978 16,420 16,421 The slalement of financi818clivilies includes all gains and losses recognised in the year. All income and expenditure derive from continuing actwilies. The notes on pages 9 to 1 S form part of thes8 financlal statements.
Page 8 Querns Community Centre Statement of Financial Position 31 March 2023 2023 2022 Note Fixed assets Tangible fixed a8sels 15 3,893 Current assets Cash at bank and in hand 18,102 18,685 Creditors: amounts falling due within one year Net current assets 16 1,681 3,600 15,085 18,978 18,978 16,421 Total assets less current liabilities 16,421 16,421 Nat assets Funds of the charity Restricted funds Unrestricted funds 16,420 16,421 18,977 Total charity funds 19 18,978 These financial statements were appToved by the board of trustees and aulhorised for issue on j%.12 Z 2nd are signed on behalf of the board by.. K Edwards Trustee The nol*s on pagés 9 to 15 forni part of these financlal stat8m8llts.
Page 9 Querns Community Centre Notes to the Financial Statements Year ended 31 March 2023 General information The charily is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 51 Querns Road, Canlerbury, CTI 1 PZ. Statement of compliance These financial slalements have been propared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland., the Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland {FRS 1021 (Charities SORP IFRS 1021) and the Charities Act 2011. Accounting policies Basls of preparation The financial slalemenls have been prepared on the hislorical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sleding, which is the functional currency of the entity. Going coneern Due to lack of financial sustainability the Trustees had lo make the difficult decision lo make staff redundant in the January and March of 2023, and close the centre from April 2023. The entity has SLJflicient funds lo meet their legal obligations and will look to close the charity once all Tequiremenls have been met. As a result the accounts are prepared on a basis other than going concem. Judgements and key sources of estimation uncertainty The preparation of the financial slalemenls requires management lo make judgements, eslimales and assumptions that affect the amounts reported. These estimates and judgements are continually ièviewed and are based on experience and other factors, Including expec121ions of future events that are believed to be roasonable under the circumstances. Fund accounting Unrestricted funds are available for use al the discretion of the Iruslees lo further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the IrLJStees for particular future project or ctsmmilment. Restricted funds are subjected lo restrictions on their expendiluTe declared by the donor or throug7 the terms of an appeal, and fall into one of Iwo sub-classes". ieslricted income funds or endowment funds.
Page 10 Querns Community Centre Notes to the Financial Statements {contlAued) Year ended 31 March 2023 Accounting policies (conllnuedj Incomlng r8sources All incoming resouices are included in the slalement of financial activities when entitlement has passed lo the charity., il is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specrfic F)01leS are applied to particular categories of income.. income from danalions or grants is recnISed when there is evidence of enlillemenl to the gill, receipt is probable and ils amount can be measured reliably. legacy income is recognised when receipt is probable and enliilemenl is est8blished. income from donated goods is measured al the fair value of the goods unless this is impractical lo measure reliably, in which case the value is derived from the cost to the donor or the eslimaled resale value. Donated faulilies 2nd services are recognised in the accounts when received if the value can be reliably measured. No amounts are incltjded for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified a5 unrestricted funds unless there is a conlr2clual requirement for il to be spent on a particular purpose and returned if unspent, in which case il may be regarded as reslricled. Resources expended Expenditure is recognised on an a¢Gruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities lo which il relates.. expenditure on raising lunds includes the costs of all fundraising activities. events. non- charitable Irading a¢livilies. and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further ils charitable aims for the beneftl of its beneficiaries, including those support costs and costs relating lo the governance of the charity apportioned to charitable aclivilies. other expenditurè includes all expenditure that 18 neither related lo raising funds for the charity nor part of ils expenditure on charitable activities. All cos15 are allocated to expenditure categories reflecting the use of the resource. Direct costs allribulable lo a single activity are allocated directly to that a¢livily. Shared costs are apportioned between the 2clivilies they contribute lo on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently slated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value al the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Page 11 Querns Community Centre Notes to the Financial Statements (contlnued) Year ended 31 March 2023 Accounting pollcies fconiintsed) Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value. over the useful economic life of that asset as follows- Plant and machinery Fixtures and fittings 10¥0 slraighl line 20Q/o slraighl line Impairment of fixed assets A review for indicators of impairment Is carried out al each reporting dale. with the reGovèrable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting dale. Government grants Government grants are reCniSed using the accnjal model. Under the accrual model, government grants relating lo venue are recognised on a systematic basis over the periods in whi¢h the company recognises the related costs for which the grant is intended lo compensate. Grants Ihal are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no futurè re5ated costs are recognised in income in Ihe period in which il becomes re[Vable. Financial instrumgnts Financial 1iabililies and equity Instruments are classified aG¢ording to the substance of the conlraclual arrangements entered into. Debtors and creditors with no slated interest rate and receivable or payable within one year are iecorded al transaction price. Any losses arising from impairment are recognised in the profil and loss account in other administrative expenses. Loans and borrowings are initially recognised al the transaction price including transaction costs. Subsequently, they are measured al amorlised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value. Defined contribution plans Contributions lo defined contribution plans are recognised as an expense in the period in which the related service is provided. Donations and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2023 FL5nds 2022 Donatlons Donations and legacies 2,136 2,136 1,179 1,179
Page12 Querns Community Centre Notes to the Financial Statements (continuedl Year ended 31 March 2023 Donatlons and legacies {tsoft>tAy>uetlJ Unrestrtcted Total Funds Unreslrieled Total Funds Funds 2023 Funds 2022 Grants Grants Govemment grant income 4,385 27.189 4,385 27,189 33,710 13,325 10,667 13,325 10,667 33,710 25,171 25,171 Charitable activities Unreslricled Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Charitable activities 339 339 1,589 1,589 Other trading activities Unrestricted Total Funds Unrestricted Tot21 Funds Funds 2023 Funds 2022 Other trading aclivib'es 1,579 1,579 2,191 2,191 Investment Sncome Unrestricted Total Funds Unreslricled Total Funds Funds 2023 Funcjs 2022 Bank interest receivable Costs of raising donations and legaGies Unreslrieled Total Funds Unreslricled Total Funds Funds 2023 Funds 2022 Costs of rdising donations and legacies Donations 4,083 4,083 3,324 3,324 Expenditure on charitable activities by fund type Unrestricted Funds Reslricled Total Funds Funds 2023 Communlly centre 34,104 34,104 Unrestricted Funds Reslricled Total Funds Funds 2022 Community ntre 27.448 1,999 29,447
Page 13 Querns Community Centre Notes to the Financial Statements f¢ohtinued) Year ended 31 March 2023 10. Expenditure on charitable actlvltles by actlvlty type Activities undertaken Total funds directly 2023 Total fund 2022 Community centre 34,104 34,104 29,447 11. Net expendlture Net expenditure is staled after chargingllcrediling).. 2023 2022 Depreciation of tangible fixed assels 3,893 1,082 12. Independent examination fees 2023 2022 Fees payable to the independent examiner for. Independent examination of the financial stateTnents 1,200 1,200 13. Staff costs The total staff costs and employee benefits for the reporting period are an8lysed as follows.. 2023 2022 Wages and salaries Employer contributions to pension plans 18.438 150 16,114 170 18,588 16.284 The average head count of employees during the year was 2 {2022.' 21. No employee received employee benefits of more than £60,000 during the year (2022= Nill. 14. Trustee remuneratlon and expenses No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. No trustee expenses have been incurred.
Page 14 Querns Community Centre Notes to the Financial Statements (continued) Year ended 31 March 2023 15. Tangible fixed assets Plant and Fixtures and machinery fittings Total Cost At 1 April 2022 and 31 March 2023 Depreciation Al 1 April 2022 Charge for the year At 31 March 2023 9,835 5,121 fj4,956 6,271 3,564 4,792 329 11,063 3,893 14,g56 9,835 5,121 Carrying amount At 31 March 2023 At 31 March 2022 3,564 329 3,893 16. Creditors- aMoLtnts falling due within one year 2023 2022 ACal$ and deferred income Other creditors 1.200 481 3,600 1,681 2,600 17. Pensions and other post retirement benefits Defined contribution plans The amounl recognised in income or expenditure as an expense in relation to defined contribution plans was £15012022.. £1701. 18. Government grants The amounts CogniSed in the financial statements for government grants are as follows,. 2023 2022 Recognised in income from donalions and legacies.. Government grants income 27,189 10.667
Page 15 Querns Community Centre Notas to the Financial Statements (contlnued) Year ended 31 March 2023 19. Analysls of charltable funds Unrestricted funds At 31 March 202 At 1 April 2022 Income ExpenditLJre General ftjnds 18,977 35,630 138.1871 16,420 At 31 March 202 At 1 April 2021 Income Expenditure General funds 20,798 28,951 130,7721 18,977 Restricted funds At 31 March 202 At 1 April 2022 Income Expenditure Grants At 31 March 202 Al 1 April 2021 Income Expenditure Gr2nls 2,000 {1,9991 20. Analysis of net assets botween funds Unrestricted Funds Reslricled Total Fund8 Funds 2023 Tangible fixed assets Current assets Creditors less than 1 year Net assets 18,101 (1,6811 16,420 18,102 11,681} 16,421 Unrestricted Funds Reslricled Total Funds Funds 2022 Tangible fixed assets Current assets Creditors less than 1 year Net assets 3,893 18,684 (3,6001 18,977 3,893 18,685 13,6001 18,978
Page 16 Querns Community Centre Management Infomiation Year ended 31 March 2023 The following pages do not form part of the financial statements.
Page 17 Querns Community Centre Detailed Statement of Financial Activities Year ended 31 March 2023 2023 2022 Income and endowments Donations and lega¢ies Donations and leg2cie8 Grants Government grant income 2,136 4,385 27,189 33.710 1,179 13,325 10,667 25,171 Charitable activltles Charitable activities 339 1,589 Other trading activities Other trading activities 1,579 2,191 Investment Income Bank interest receivable Total income 35,630 28,951 Expenditure Costs of raising donations and legacles Purchases 4,083 3,324 Expenditurè on charitable activltles Purchases Wages and salaries Pension costs Depreciation Accountancy fees 10,423 18.438 150 3,893 1,200 34,104 10,881 16,114 170 1,082 1,200 29,447 Total expendiluye 38,187 32,771 Net expendlture 12,657) 13,8201
Page 18 Querns Community Centre Notes to the Detailed Statement of Financial Activities Year ended 31 March 2023 2023 2022 Costs of raising donations and legacies Costs of raising donations and legacies - Donations Raising funds 4,083 3,324 Costs of raising donations and legacies 4,083 3,324 Expenditure on charitable activitles Community centre Activities undertaken directly Purchases Wages 8nd salaries Pension costs Depreciation of tangible assets Accountancy fees 10,423 18,438 150 3,893 1,200 34,104 10,881 16,114 170 1,082 1.200 29,447 Expenditure on charitable activities 34,104 29,447