2021-07-31-accounts - California Association

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AGM 2021 TRUSTEES REPORT FOR CALIFORNIA ASSOCIATION

Last year was another year we will never forget as COVID19 played a major part in disrupting our main function of community support. In the circumstances we can congratulate ourselves in the way that we as a committee dealt with the ever-changing circumstances.

Some of the club activities resumed under the auspices of government guidelines and COVID protection assessments and supplies.

We continued with our Zoom meetings throughout the year unlike some halls that have yet to meet virtually.

With restricted activity and grants of £11,000 our annual income was £27,597. We continued with our projects of refurbishment to the hall. So we have now new double glazed windows throughout, totally redecoration and a new Karcher cleaning machine. This meant we made a loss of £8070 but still with a healthy bank balance.

We also had a water leak that could have been disastrous as it was under the building. We decided to re route the outside supply which kept our costs down and our insurance company happy.

I would like to thank the secretary for all the hard work he is doing, not only in the day to day administration but also for the proactive way he tackled al the issues arising and ad hoc cleaning duties as required. I would also like to thank Harry for keeping the hall so clean, especially as he can be very flexible with his hours and fits around existing bookings.

More people than ever are involved in the running of the hall and I would like to give a big thank you to all of the Management Committee, the Outside Working Party and Nancy & Steve (funding applications) for their continued effort and support. Also, where would we be without the regular hirers. Thank you all.

Let’s keep the momentum going and return to the new normal as soon as possible and back soon to face to face meetings.

California Association Registered Charity; 1090087

Financial Statements

for the year ended 31 July 2021

California Association Registered Charity; 1090087

Contents of the Financial Statements for the year ended 31 July 2021

	Page
General Information	1
Income and Expenditure account	2
Balance Sheet	3
Notes to the Financial Statements	4
Independent Examiners Report	5

California Association Registered Charity; 1090087

General Information for the year ended 31 July 2021

TRUSTEES:

ADDRESS:

ACCOUNTANTS:

Mr R Cundy Mr S Bromley Mrs N Jennings-Frisby Miss A C Rumble Mrs J Warwick Mrs S Lane Mrs J S Perryman Mrs A J Rumble Mrs K J Geddes

415 Finchampstead Road Wokingham Berkshire RG40 3RL

Gent & Fell Accountants Ltd 26 High Street Haslemere Surrey GU27 2HW

Page 1

California Association Registered Charity; 1090087

Income and Expenditure Account for the year ended 31 July 2021

Income: Rents Commercial Hire Club no Music Family Rents Grants Donations Insurance proceeds Storage Fund Raising Expenditure: Secretary Fees Telephone Post and Stationery Licenses and Fees Cleaner and Materials Rates and Water Insurance Light and Heat Repairs to Property Safety Services Deposits Returned Contracted Work Sundry Expenses Depreciation (Excess)/Surplus For the Year	2021 Unrestricted Restricted £ £ 12,930 - 433 - - - 10,000 - 1,000 - 3,129 - 105 - - - _ _ 27,597 - 5,074 - - - 10 - 835 - 2,041 - 286 - 1,603 - 2,916 - 22,793 - - - - - - - 96 - 13 - _ ___ 35,667 - ( 8,070) -	Total £ 12,930 433 - 10,000 1,000 3,129 105 - _ 27,597 5,074 - 10 835 2,041 286 1,603 2,916 22,793 - - - 96 13 ___ 35,667 (8,070)	2020 £ 12,360 3,643 - - 1,000 - 258 - _ 17,261 4,465 - 25 687 2,407 818 1,534 2,877 2,931 - - - 174 16 ___ 15,934 1,327

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California Association Registered Charity; 1090087

Balance Sheet 31 July 2021

Notes FIXED ASSETS: Tangible assets 2 CURRENT ASSETS: National Westminster Bank Trade Debtors CURRENT LIABILITIES: Sundry Creditors – Deposits received FINANCED BY: ACCUMULATED FUNDS: 3 General Fund Restricted Fund	2021		£ 325,053 12,296 - 337,349 -	2020

Page 3

California Association Registered Charity; 1090087

Notes to the Financial Statements for the year ended 31 July 2021

1. ACCOUNTING POLICIES

Tangible fixed assets

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

Fixtures and fittings - 20% on reducing balance

Restricted Funds

Restricted funds and donations are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria are charged to the fund.

Unrestricted/General Funds

Unrestricted funds are donations and other incoming resources, received or generated for the objects of the Charity without further specified purpose and are available as general funds.

2. TANGIBLE ASSETS

Fixtures Freehold and property fittings £ £ COST: At 1 August 2020 and 31 July 2021 325,000 10,932 DEPRECIATION: At 1 August 2020 - 10,866 Charge for year - 13 At 31 July 2021 - 10,879 NET BOOK VALUE: At 31 July 2021 325,000 53 At 31 July 2020 325,000 66 3. ACCUMULATED FUNDS 2021 General Restricted Total Fund Fund £ £ £ At 31 July 2020 344,908 511 345,419 (Excess)/ Surplus of Income Over Expenditure for year (8,070) - (8,070) Transfer between funds - - - __ _ ____ 1 At 31 July 2021 336,838 511 337,349	Totals	Totals
		£ 335,932
		10,866 13 10,879 325,053
		325,066
Total £ 345,419 (8,070) - _ 337,349	2020 £ 344,092 1,327 - ______ 345,419

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Independent Examiner’s Report To the Trustees of California Association

I report on the accounts of the California Association for the year ended 31[st] July 2021 , which are set out on pages 2 to 5.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ( the Act ) and that an independent examination is needed.

It is my responsibility to :

examine the accounts (under section 145 of the Act ) ;
to follow the procedures laid down in the General Directions given by the Charity Commissioners ( under section 145(5)(b) of the Act) ;
to state whether particular matters have come to my attention.

Basis of independent examiners report

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. 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 such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements ;
to keep accounting records in accordance with section 130 of the Act ; and
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
have not been met; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

P J E Gent FCCA Certified Accountant 26 High Street Haslemere Surrey GU27 2HW October 2021

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