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2022-11-30-accounts

REGISTERED COMPANY NUMBER: 04321173 (England and Wales) REGISTERED CHARITY NUMBER: 1090439

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 November 2022

for

Eckington Development Company

Eckington Development Company

Contents of the Financial Statements for the Year Ended 30 November 2022

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 17
Detailed Statement of Financial Activities 18 to 19

Eckington Development Company

Report of the Trustees

for the Year Ended 30 November 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2022. The trustees have adopted the provisions of 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 2019).

Page 1

Eckington Development Company

Report of the Trustees

for the Year Ended 30 November 2022

OBJECTIVES AND ACTIVITIES

Objectives and aims

The object of the charity is to create training and employment opportunities by the provision of workspace, buildings and land use on favourable terms to local commercial and non commercial entities.

In particular:

(a) The maintenance, improvement and provision of public amenities;

(b) The provision of recreational facilities for the public at large or those who by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances, have need for such facilities;

(c) The advancement of education, training, or retraining, particularly amongst unemployed people, and providing unemployed people with work experience;

(d) The provision of financial assistance, technical assistance or business advice and consultancy in order to provide training and employment opportunities for unemployed people in cases of financial or other charitable need through help in setting up their own business, the promotion of public safety, or the prevention of crime.

Our charity's purposes as set out in the objects contained in the company's Memorandum of Association and are summarised as follows:

The promotion for the benefit of the public of urban or rural regeneration in areas of social and economic deprivation, and in particular Eckington.

The aims of our charity state that we would like to see Eckington as a clean, safe, healthy, vibrant, attractive and accessible community, enjoyable to live in and visit, with successful businesses and shops.

We review our aims, objectives and activities each year the annual general meeting. This review looks at what we have achieved and the outcomes of our work in the previous twelve months. The review looks at the success of each key activity and the benefits they have brought to the town and its community. The review also helps to ensure the aims, objectives and activities remain focused on our stated purposes.

The Charity's main objective for the year continued to involve attracting small to medium businesses to locate within the town by locating within one of the two business centres which the charity operates.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

The charity carries out a range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefit to the wider community of the Eckington Parish.

Eckington Business Centre 1, opened in 2005, consists of sixteen offices offering managed workspace aimed at small embryonic businesses, the centre has maintained high occupancy levels since opening with some very long term tenants.

Page 2

Eckington Development Company

Report of the Trustees

for the Year Ended 30 November 2022

Eckington Business Centre 11, was opened in 2007, consists of fourteen offices offering managed workspace to growing enterprises; the centre has maintained high occupancy levels since opening.

The main purpose of both of these centres was to attract business people to locate within the town centre who would then spend their disposable income in the local shops and facilities helping to improve the economy of the town.

An additional purpose was to provide job opportunities to local people and indeed a high proportion of the tenants all live within a three mile radius of the town.

Both centres have meeting space which is utilised by both businesses in the centres and the surrounding area facilities which are not otherwise available within Eckington

Eckington Business Centre II has a large room available for hire to the local community for a wide range of activities such Zumba, Pilates and Boxercise. Although other such facilities are available within the town none are as modern or purpose built. Many businesses hold there conferences and meetings within the business centres.

The company owns a colour photocopier and provides a laminating, binding, faxing and copying service to the local community.

Page 3

Eckington Development Company

Report of the Trustees

for the Year Ended 30 November 2022

ACHIEVEMENT AND PERFORMANCE

Eckington Development Company has maintained its stable financial position during the last year with tenants returning to use their offices and booking the meeting rooms. Occupancy levels were very high, with only three vacant offices available and a new website and Facebook page was launched to support our marketing strategy. Both buildings underwent a refurbishment programme which included new reception furniture and decoration of all common areas. Bookings for the meeting room were strong, and the large number of full day bookings helped to bolster our turnover. At the end of the financial year the outstanding loan value to Social Investment Business was below twenty thousand pounds.

Over Christmas 2021 the Directors and staff once again secured funding and put together food hampers for local people and families suffering financial hardship due to both the after-effects of covid and also rising food costs. Fifty hampers were produced for families and twenty for the elderly.

The community food pantry goes from strength to strength and further funding was secured from Foundation Derbyshire to support the running costs and purchase additional food items to supplement the Fareshare subscription. The shop opening hours were altered to better suit people who are working, and it now opens all day on a Wednesday and is staffed by three reliable volunteers who help the customers with their shopping. The pantry remains a joint project with Rykneld Homes and the Parish Council although most of the daily tasks are undertaken by Business Centre Staff and around twenty-five families benefit each week.

Through Feeding Derbyshire additional funding was secured to run activity days during the children's school holidays whereby children attended an activity, and a free lunch was provided. The aim of the project was to ensure that children who received free school meals during term time also received food support during the holidays. Four sessions took place around the Parish and around three hundred children benefited. The sessions were very popular, and it is hoped we can expand this project next summer.

Regular Directors meetings resumed along with the summer festival and usual town team events all of which were greatly supported and enjoyed by the local community. By the end of the financial year in November 2022 the company once again finished in a strong financial position.

FINANCIAL REVIEW

The company works within budget and has policies in place to continue to work as a stand alone community enterprise. Once consolidation is achieved, surplus capital generated will be maintained as reserves for unplanned expenditure. Although we do not possess a written policy, it has been minuted at the Directors' Meeting that this is to be an objective.

Plans for the future

Eckington Development Company will continue to focus on its core business of providing managed office accommodation to small and medium company's over the coming year. Further marketing needs to be carried out and a new website has been completed. Developing relationships with other organisations has been identified as the key to increasing the usage of the meeting rooms and this will be the priority over the coming year.

Page 4

Eckington Development Company

Report of the Trustees

for the Year Ended 30 November 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Eckington Development Company is a registered charity, (Charity number: 1090439), and a company limited by guarantee, (Company number: 4321173).

The charity was incorporated on 12th November 2001 and is governed by its Memorandum and Articles of Association. All powers of management and control are vested in the charity's board of trustees.

The management of the charity's affairs is carried out by the board of trustees. The trustees meet regularly and direct the policy and overall management of the affairs of the charity. The day to day operational management of the charity is delegated to the charity's on-site staff, but all major expenditure is approved by the trustees.

The trustees meet regularly to formulate general policy. They are ultimately responsible for the day to day management of the charity, including the appointment and discharge of staff, the making, enforcing and altering of rules, and are the authority for all expenditure. Trustees are elected or re-elected as required under standard Companies Act principles amended as detailed in the organisation's constitution. Newly appointed trustees are offered support and 'on the job' training from previously experienced existing trustees and are given the opportunities to attend any further training thought required.

The income and property of the charity shall be applied solely towards the promotion of its objects as set forth in the Memorandum of Association. No portion thereof shall be paid or transferred, directly or indirectly, by way of dividend, bonus or otherwise howsoever by way of profit, to members of the charity. No member of the board of trustees shall be appointed to any office of the charity paid by salary or fees. Neither shall they receive any remuneration or other benefit in money or kind from the charity.

The charity has the power to invest its monies not immediately required for its objects in or upon such investments, securities or property as may be thought fit. The charity shall take or hold any property which may be subject to any trusts. The charity shall only deal with or invest the same in such manner as allowed by law, having regard to such trusts.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

A Jenkins M Fry P Calpin B Gash R Kaur A L Talford S Mclean

The existing trustees are responsible for the recruitment of new trustees and seek to identify people from the local community who are willing to assist in the company's aim of making Eckington a better place in which to live, work and socialise.

Potential trustees are invited to attend trustees' meetings as observers and are given more details of the charity's aims and activities. If a majority agree, they are then proposed as new trustees at the subsequent trustees' meeting. This process allows due consideration of the person's ability, personal competence, special knowledge and skills.

Page 5

Eckington Development Company

Report of the Trustees

for the Year Ended 30 November 2022

Following appointment, new trustees are introduced to their new role and given copies of the company's Articles of Association and a number of publications from the Charity Commission including a guide to good governance and a guide on charities and public benefit. This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act.

The trustees are responsible for the general control and management of the charity. They give their time freely and receive no remuneration or other financial benefits.

The trustees meet together as a body monthly and are responsible for all major decisions taken in relation to running the business centres and the community facilities and activities provided by the charity. To assist in the smooth running of the charity, day to day managerial tasks are delegated to the business centre manager.

The charity is a member of Locality and receives advice and guidance from a mentor funded by the Adventure Capital Fund as part of their ongoing partnership with the company.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The major risk to the charity is considered to be that of sufficient funding not being generated in order to maintain the charity as a going concern.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

04321173 (England and Wales)

Registered Charity number

1090439

Registered office

62 Market Street Eckington Sheffield South Yorkshire S21 4JH

Trustees

A Jenkins M Fry P Calpin B Gash R Kaur A L Talford S Mclean

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.......................................................... Mrs A L Talford - Trustee

Page 6

Independent Examiner's Report to the Trustees of Eckington Development Company

Independent examiner's report to the trustees of Eckington Development Company ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2022.

Responsibilities and basis of report

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

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

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

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.

Chris Pheasey, MAAT, ACMA, CGMA

Date: .............................................

Page 7

Eckington Development Company

Statement of Financial Activities for the Year Ended 30 November 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Incoming Resources from Charitable
Activities
Other trading activities
2
Investment income
3
Other income
Total
EXPENDITURE ON
Charitable activities
Charity Staff Costs
Premises & Building Overheads
Operational Administrative Expenses
Incoming Resources from Charitable
Activities
Governance Costs
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
1
137,463
2,249
2
-
139,715
74,708
47,982
19,398
156
1,233
1,483
144,960
(5,245)
140,446
135,201
Restricted
fund
£
1
12,195
4,110
-
-
16,306
-
-
-
-
-
15,357
15,357
949
711,108
712,057
30.11.22
Total
funds
£
2
149,658
6,359
2
-
156,021
74,708
47,982
19,398
156
1,233
16,840
160,317
(4,296)
851,554
847,258
30.11.21
Total
funds
£
-
156,182
2,994
-
13,468
172,644
74,588
41,873
35,046
-
1,366
2,095
154,968
17,676
833,878
851,554

The notes form part of these financial statements

Page 8

Eckington Development Company

Balance Sheet

30 November 2022

Unrestricted
Restricted
fund
fund
Notes
£
£
FIXED ASSETS
Tangible assets
8
102,557
702,746
CURRENT ASSETS
Debtors
9
6,102
-
Cash at bank and in hand
59,433
9,311
65,535
9,311
CREDITORS
Amounts falling due within one year
10
(21,563)
-
NET CURRENT ASSETS
43,972
9,311
TOTAL ASSETS LESS CURRENT
LIABILITIES
146,529
712,057
CREDITORS
Amounts falling due after more than one
year
11
(11,328)
-
NET ASSETS
135,201
712,057
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS
30.11.22
Total
funds
£
805,303
6,102
68,744
74,846
(21,563)
53,283
858,586
(11,328)
847,258
135,201
712,057
847,258
30.11.21
Total
funds
£
804,655
6,949
81,687
88,636
(22,616)
66,020
870,675
(19,121)
851,554
140,446
711,108
851,554

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 9

continued...

Eckington Development Company

Balance Sheet - continued

30 November 2022

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

.............................................

A L Talford - Trustee

The notes form part of these financial statements

Page 10

Eckington Development Company

Notes to the Financial Statements for the Year Ended 30 November 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

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

Plant and Machinery etc - 10% on cost.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 11

continued...

Eckington Development Company

Notes to the Financial Statements - continued for the Year Ended 30 November 2022

2. OTHER TRADING ACTIVITIES
30.11.22 30.11.21
£ £
Shop income 4,110 2,994
Festival Stalls 2,249 -
6,359 2,994
3. INVESTMENT INCOME
30.11.22 30.11.21
£ £
Interest receivable - trading 2 -
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
30.11.22 30.11.21
£ £
Depreciation - owned assets 844 2,106
5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 November 2022 nor for the year ended 30 November 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2022 nor for the year ended 30 November 2021.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

30.11.22 30.11.21
Charity Officers 5 5
No employees received emoluments in excess of £60,000.

Page 12

continued...

Eckington Development Company

Notes to the Financial Statements - continued for the Year Ended 30 November 2022

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Incoming Resources from Charitable
Activities
144,382
11,800
Other trading activities
-
2,994
Other income
13,468
-
Total
157,850
14,794
EXPENDITURE ON
Charitable activities
Charity Staff Costs
74,588
-
Premises & Building Overheads
41,873
-
Operational Administrative Expenses
25,108
9,938
Governance Costs
1,366
-
Other
2,095
-
Total
145,030
9,938
NET INCOME
12,820
4,856
RECONCILIATION OF FUNDS
Total funds brought forward
127,626
706,252
TOTAL FUNDS CARRIED
FORWARD
140,446
711,108
Total
funds
£
156,182
2,994
13,468
172,644
74,588
41,873
35,046
1,366
2,095
154,968
17,676
833,878
851,554

Page 13

continued...

Eckington Development Company

Notes to the Financial Statements - continued for the Year Ended 30 November 2022

8. TANGIBLE FIXED ASSETS

COST
At 1 December 2021
Additions
At 30 November 2022
DEPRECIATION
At 1 December 2021
Charge for year
At 30 November 2022
NET BOOK VALUE
At 30 November 2022
At 30 November 2021
Freehold
property
£
800,000
-
800,000
-
-
-
800,000
800,000
Plant and
machinery
£
155,489
1,492
156,981
150,834
844
151,678
5,303
4,655
Totals
£
955,489
1,492
956,981
150,834
844
151,678
805,303
804,655

The land and buildings were last professionally valued on an open market basis in September 2010 by Swift and Co, a firm of Independent Chartered Surveyors.

The professional valuation of the charitys' two buildings returned a value of £800,000 in total. The trustees consider that there has been no material change in market value at present.

No depreciation has been charged in respect of the freehold buildings which are subject to an annual impairment review.

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.22 30.11.21
£ £
Trade debtors 5,300 6,147
Prepayments 802 802
6,102 6,949

Page 14

continued...

Eckington Development Company

Notes to the Financial Statements - continued for the Year Ended 30 November 2022

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.22 30.11.21
£ £
Trade creditors 1 1
Social security and other taxes 1,568 1,228
VAT 6,417 4,985
Other creditors 202 178
Loan Creditors 8,604 11,328
Accrued expenses 4,771 4,896
21,563 22,616
11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.22 30.11.21
£ £
Other creditors 11,328 19,121

Other Creditors due after more than one year and loan creditors due within one year, comprises a loan from the Adventure Capital Fund. This is secured by a legal charge over the assets of the charity

12. MOVEMENT IN FUNDS

At
1.12.21
£
Unrestricted funds
General fund
140,446
Restricted funds
RESTRICTED
711,108
TOTAL FUNDS
851,554
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
139,715
Restricted funds
RESTRICTED
16,306
TOTAL FUNDS
156,021
Net
movement
in funds
£
(5,245)
949
(4,296)
Resources
expended
£
(144,960)
(15,357)
(160,317)
At
30.11.22
£
135,201
712,057
847,258
Movement
in funds
£
(5,245)
949
(4,296)

Page 15

continued...

Eckington Development Company

Notes to the Financial Statements - continued for the Year Ended 30 November 2022

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
At movement At
1.12.20 in funds 30.11.21
£ £ £
Unrestricted funds
General fund
127,626
12,820 140,446
Restricted funds
RESTRICTED
706,252
4,856 711,108
TOTAL FUNDS
833,878
17,676 851,554
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
157,850
(145,030) 12,820
Restricted funds
RESTRICTED
14,794
(9,938) 4,856
TOTAL FUNDS
172,644
(154,968) 17,676
A current year 12 months and prior year 12 months combined position is as follows:
Net
At movement At
1.12.20 in funds 30.11.22
£ £ £
Unrestricted funds
General fund
127,626
7,575 135,201
Restricted funds
RESTRICTED
706,252
5,805 712,057
TOTAL FUNDS
833,878
13,380 847,258

Page 16

continued...

Eckington Development Company

Notes to the Financial Statements - continued for the Year Ended 30 November 2022

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
RESTRICTED
TOTAL FUNDS
Incoming
resources
£
297,565
31,100
328,665
Resources
expended
£
(289,990)
(25,295)
(315,285)
Movement
in funds
£
7,575
5,805
13,380

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 November 2022.

Page 17

Eckington Development Company

Detailed Statement of Financial Activities
for the Year Ended 30 November 2022
30.11.22 30.11.21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts 2 -
Other trading activities
Shop income 4,110 2,994
Festival Stalls 2,249 -
6,359 2,994
Investment income
Interest receivable - trading 2 -
Charitable activities
Grants 12,195 11,800
Office Rents etc receivable 137,463 144,382
149,658 156,182
Other income
JRS Funding - 13,468
Total incoming resources 156,021 172,644
EXPENDITURE
Charitable activities
Wages 73,757 73,873
Pensions 951 715
Operational Admin Expenses 19,554 19,976
Premises & Building Overheads 47,982 56,943
142,244 151,507
Other
Other Resources Expended 1,483 2,095
Festival spends 3,776 -
Community Pantry Spends 8,490 -
Holiday Hunger Spends 3,091 -
16,840 2,095
Support costs

This page does not form part of the statutory financial statements

Page 18

Eckington Development Company

Detailed Statement of Financial Activities
for the Year Ended 30 November 2022
30.11.22 30.11.21
£ £
Support costs
Governance costs
Accountancy and legal fees 1,233 1,366
Total resources expended 160,317 154,968
Net (expenditure)/income (4,296) 17,676

This page does not form part of the statutory financial statements

Page 19