# **COURTHOUSE COMMUNITY CENTRE LIMITED**
# **DIRECTORS’ AND TRUSTEES’ REPORT AND ACCOUNTS**
**FOR THE PERIOD ENDED 31[st] DECEMBER 2023**
**Company No: 03796662 Charity No: 1091604**
1
## **COURTHOUSE COMMUNITY CENTRE LIMITED**
## **REPORT AND ACCOUNTS**
||**CONTENTS**||
|---|---|---|
|||**Page**|
|**Directors’ and Trustees’ Report**||**3 - 7**|
|**Independent Examiner’s Report**||**8**|
|**Statement of Financial Activities**||**9**|
|**Balance Sheet**||**10**|
|**Notes to the Accounts**||**11 - 16**|
2
## **COURTHOUSE COMMUNITY CENTRE LIMITED**
## **DIRECTORS’ AND TRUSTEES’ REPORT**
## **FOR THE PERIOD ENDED 31[st] DECEMBER 2023**
The trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the period ended 31[st] December 2023, which are also prepared to meet the requirements for a directors’ report and Companies Act purposes.
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: Statements 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).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The Company is registered under the Companies Act as a company limited by guarantee and not having a capital divided by shares. The company was incorporated on 28[th] June 1999 and amended its Memorandum and Articles of Association by Special Resolution on 2[nd] March 2003.
The company was registered as a charity on 12[th] April 2003 under registration number 1091604.
All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
## **Appointment of trustees**
As set out in the Articles of Association the chair of the trustees is nominated by the other trustees. The Directors of the organisation are also the charity trustees for the purposes of charity law.
The Board of Trustees have power to appoint additional Trustees as it considers fit to do so.
The Trustees have no beneficial interest in the company other than as members. The Trustees are also the directors of the company. The Board has the power to appoint additional Directors.
## **Trustee induction and training**
The Trustees maintain a good working knowledge of charity and company law and best practise by regular reading of charity press articles and scrutiny of Companies House, Charity Commission, other Government and voluntary organisation advisory websites. New Trustees are given copies of the Memorandum and Articles of Association and copies of previous year’s minutes and attend an induction session given by an experienced Trustee.
## **Risk management**
The Trustees have identified the major risks to which the charity is exposed, and consider that the systems which are in place are adequate to mitigate those risks.
3
**COURTHOUSE COMMUNITY CENTRE LIMITED**
## **DIRECTORS’ AND TRUSTEES’ REPORT (Continued)**
## **FOR THE PERIOD ENDED 31[st] DECEMBER 2023**
## **Organisational structure**
During 2023 the Trustees met on a regular basis to review the activities of the charity and to review and approve the accounts.
## **Public Benefit statement**
In shaping our objectives for the period and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PD2)’. The achievements and activities above demonstrate the public benefit arising through the Charity’s activities.
## **OBJECTS AND ACTIVITIES**
The aims of the charity are:
- To protect and preserve public health, to relieve poverty, sickness and distress, to advance education.
- To be of benefit to the public, to provide and assist in the provision for recreation in the interests of social welfare and with the object of improving conditions of life, in particular but not exclusively in Greater London and the surrounding area.
The main activities during the period 2023 consisted of:
- Running a respite project for carers and former carers. These have continued on a regular basis both remotely using Zoom and supplemented by monthly outings. These were very much appreciated after such a long time in lock-down although some of our more vulnerable members are still not venturing out. Because of the high incidence of seasonal infections, we decided to hold a Spring celebration rather than our usual Christmas party.
- Offering mindfulness-based stress reduction courses, and twice weekly drop-in sessions which have continued regularly throughout the year using Zoom with short gaps over the holidays. It was decided to continue these on line as many participants were working from home part time. Also there were a number of transport strikes and Covid related infections. The sessions are very much valued and we have regular attendees from all parts of the UK and even abroad.
- Offering regular support and advice sessions for those nearing the end of their lives, or those caring for the terminally ill. A few Death Cafe sessions were organised in the newly re-opened cafe space as well as ‘Dying Well’ workshops. Members of the Jamyang community have continued to support those at the end of life and also to help to organise funerals and conduct funeral services for those who have passed away.
- Supported the continuation of a well-being community workshop series which had launched postCOVID in 2022: Cloth-Mending Workshops; Herb Drawing Workshops; Kimchi Workshops; Community Yoga
- Launched two-new community-based workshops: Climate Cafes and Listening Hour
- Held an annual Open House in conjunction with London Open Garden in June 2023.
4
**COURTHOUSE COMMUNITY CENTRE LIMITED**
## **DIRECTORS’ AND TRUSTEES’ REPORT (Continued)**
## **FOR THE PERIOD ENDED 31[st] DECEMBER 2023**
## **Our volunteers**
All CCC activities take place thanks to the effort of a dedicated team of volunteers and supporters. The role of CCC has been to co-ordinate and to train these volunteers in a sustainable way. On average, it is estimated that volunteers offer an average of 20-35 hours weekly.
## **Achievements and Performance**
## _The Repaying the Kindness (RTK) project_
RTK has continued to support our carers both in person and on line, with regular telephone contact to the most vulnerable many of whom have remained in lock down throughout the year. We resumed regular outings and enjoyed visiting local art galleries, a bespoke art session at the Garden Museum, a visit to Horniman Gardens and museum, as well as a picnic in Holland Park. Sadly, we have lost some of our regular members through illness or old age, but have welcomed several new participants.
## _Other Courthouse Community Activities (CCC)_
CCC continued to oversee a number of community projects both on-line and in person. These have included, organising 8 week mindfulness for stress reduction courses and drop in sessions, supporting those who are terminally ill as well as offering a wide range of community-based well-being workshops to foster community harmony and connection. This includes the Climate Café; Death Café; Dying Well; Clothmending Workshops; Listening Hour; Community Yoga; Kimchi Workshop and art-based Herb Drawing Workshops.
We have continued with our support and in-service training for our Mindfulness facilitators who are offered regular monthly on line supervision with a senior trainer and SLAM mental healthcare professional.
## **FUNDING**
MBSR receives donations for courses and any additional revenue is used to support other CCC activities. Donations are also received for the RTK activities and fundraising is ongoing.
## **FINANCIAL REVIEW**
The statement of Financial Activities showed a net surplus for the period of £24,298 (2022: deficit of £1,384) and total reserves stand at £47,727 (2022: £23,429). CCC/RTK were generously awarded a donation thanks to the son of a former carer. This amounted to £25,000 which is split equally between RTK and CCC activities.
## **Reserves policy**
The Directors consider it prudent to maintain an adequate balance of unrestricted funds to cover the charity’s contractual commitments and ideally would like these to be at a minimum level of between 3 and 6 months annual expenditure.
The Directors consider that the Charity’s reserves will enhance the services provided and provide financial security for the future. The reserves held in unrestricted funds, which have not been designated or invested in fixed assets, at the 31[st] December 2023 were £29,094 (2022: £4,672). This represents reserves for a number of years. The Charity closely monitors the level of expenditure by the use of good management and financial controls and aims to increase the level of reserves.
5
## **COURTHOUSE COMMUNITY CENTRE LIMITED**
## **DIRECTORS’ AND TRUSTEES’ REPORT (Continued)**
## **FOR THE PERIOD ENDED 31[st] DECEMBER 2023**
## **PLANS FOR THE FUTURE**
While the pandemic has eased, financial and other restraints are still very much in evidence with the current cost of living crisis which has hit many of our participants particularly hard. Respite care for our carers is particularly appreciated during continued very stressful times. We plan to continue with our policy of offering free and reduced cost bursary places for our 8 week mindfulness for stress reduction courses and to offer our on line drop in sessions on a donation basis. A new board-appointed committee has been established to support the strategic and management of CCC as well as supporting its fundraising efforts.
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISORS**
**Charity number** : 1091604,
**Company number** : 03796662
**Registered office & operational address** : The Old Courthouse, 43 Renfrew Road, London SE11 4NA
## **Directors and Trustees:**
Alison Murdoch (Charity Chair) (Appointed 26/03/2018) Robin Sidney Bath (Appointed 14/05/2002) Fabienne Babara Pradelle (Appointed 14/07/2020) Jan Thomas Andresen (Appointed 08/11/2022) Nikolaus Maximilian Holzinger (Appointed 17/07/2023) Andras Kondor (Appointed 17/07/2023) Pempa Lahmu Samuels (Appointed 17/07/2023) Keval Shah (Appointed 17/07/2023) Kamlo Chen-Duffy (Appointed 14/07/2020, Resigned 17/07/2023) William Walker (Appointed 12/12/2021, Resigned 17/07/2023)
**Senior Management Team** : Jane Sill – CCC Manager Fabienne Pradelle – Jamyang Executive Director **Bankers** : CAF Bank **Independent Examiner** : Lewes Accountancy and Tax Services
6
## **COURTHOUSE COMMUNITY CENTRE LIMITED**
## **DIRECTORS’ AND TRUSTEES’ REPORT (Continued)**
## **FOR THE PERIOD ENDED 31[st] DECEMBER 2023**
## **Trustees’ responsibilities in relation to the financial statement**
The Trustees (who are also directors of Courthouse Community Centre for the purposes of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulation.
Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its income and expenditure for that period. In preparing these financial statements, the Directors are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **APPROVAL**
This report was approved by the Board of Directors and Trustees on 5[th] August 2024 and signed on its behalf:
____________________________________
Alison Murdoch - Chair
7
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF**
## **COURTHOUSE COMMUNITY CENTRE LIMITED**
I report on the accounts of the company for the period ended 31[st] December 2023, which are set out on pages 9 to 16.
## **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.
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 Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention
## **Basis of independent examiner's report**
My examination was carried out in accordance with 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 the 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 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.
**EAMON WALSH FCA, CTA LEWES ACCOUNTANCY AND TAX SERVICES CHARTERED ACCOUNTANT**
**82A JAMES CARTER ROAD, MILDENHALL, BURY ST. EDMUNDS, ENGLAND, IP28 7DE**
**5[th] August 2024**
8
## **COURTHOUSE COMMUNITY CENTRE LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE PERIOD ENDED 31[st] DECEMBER 2023**
|**Income**
Grants, Donations and Legacies
Income from Charitable Activities
Investment Income
**Total Income**
**Expenditure**
Expenditure on Charitable Activities
**Total Expenditure**
Net (expenditure) and net movement in
funds for the year
_Reconciliation of funds:_
Total funds, brought forward
**Total funds, carried forward**|**Notes**
**2**
**3**
**4**
**5**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2023**
**Total**
**2022**
**£**
**£**
**£**
**£**
25,000
-
25,000
825
1,245
-
1,245
2,321
73
-
73
21|
|---|---|---|
|||**26,318**
**0**
**26,318**
**3,167**
1,896
124
2,020
1,783|
|||**1,896**
**124**
**2,020**
**1,783**
24,422
(124)
24,298
1,384
4,672
18,757
23,429
22,045|
|||**29,094**
**18,633**
**47,727**
**23,429**|
The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
## **CONTINUING OPERATIONS**
None of the company's activities were acquired or discontinued during the above financial periods.
## **TOTAL RECOGNISED GAINS AND LOSSES**
The company has no recognised gains or losses other than the above movement in funds for the above two financial periods.
The notes on pages 11 to 16 form part of these accounts.
9
## **COURTHOUSE COMMUNITY CENTRE LIMITED**
## **BALANCE SHEET**
## **AS AT 31[st] DECEMBER 2023**
||**Notes**||**2023**||**2022**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|
|**Fixed Assets**||||||
|Tangible Fixed Assets|**9**||-||-|
|**Current Assets**||||||
|Cash at bank and in hand||48,159||23,861||
|||48,159||23,861||
|**Liabilities**||||||
|Creditors falling due within 1 year|**10**|432||432||
|**Net Current Assets**|||47,727||23,429|
|**Net Assets**|||**47,727**||**23,429**|
|**Total Funds of the Charity**||||||
|Unrestricted Funds|**11**||29,094||4,672|
|Restricted Funds|**11**||18,633||18,757|
|**Total Charity Funds**|||**47,727**||**23,429**|
For the financial period ended 31[st] December 2023 the company was entitled to exemption from audit under section 477 Companies Act 2006. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006.
The directors acknowledged their responsibilities for ensuring that the company keeps accounting records which comply with Section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit or loss for the financial period in accordance with the requirements of Section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as is applicable to the company.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime within Part 15 of the Companies Act 2006.
These accounts were approved by the Board of Trustees on 5[th] August 2024 and were signed on its behalf by:
____________________________________
Alison Murdoch - Chair
## **Company number 03796662**
The notes on pages 11 to 16 form part of these accounts.
10
## **COURTHOUSE COMMUNITY CENTRE LIMITED**
## **NOTES TO THE ACCOUNTS**
## **FOR THE PERIOD ENDED 31[st] DECEMBER 2023**
## **1. ACCOUNTING POLICIES**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the period and in the preceding year.
## **1.1 Basis of preparation of accounts**
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) – Charity SORP (FRS 102) Revised, The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Courthouse Community Centre Limited meets the definition of a public benefit entity under FRS 102.
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **1.2 Preparation of accounts on a going concern basis**
The Charity’s Financial Statements show a net surplus of £24,298 for the year and unrestricted reserves of £29,094. Due to the level of reserves and activity planned for the year ahead the trustees are of the view that the Charity will be able to secure additional sources of income for the next few years and that on this basis, with careful monitoring of expenses, the Charity is a going concern.
## **1.3 Income recognition**
Income is recognised when the Charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and amount can be measured reliably.
- (a) Income received by way of grants, donations and legacies are included in full in the Statement of Financial Activities when received, unless they relate to a specified future period, in which case they are deferred.
- (b) Legacies entitlement is taken as the earlier of the date on which either: the charity is aware that the probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Charity that the distribution is made, or when a distribution is received from the estate. No legacies were received during the period.
- (c) Income from charitable activities received by way of revenue grants and donations are credited to restricted incoming resources on the earlier date of when they are received or when they are receivable, unless they relate to a specified future period, in which case they are deferred.
- (d) Grants and donations of general nature which are not conditional on delivering certain levels of service are included as part of Grants, Donations and Legacies as shown under Note 2. Performance related grants and donations which have conditions for a specific outcome are include as Income from Charitable Activities as shown in Note 3.
- (e) Capital grants for the purchase of fixed assets are credited to restricted incoming resources on the earlier date of when they are received or receivable. Deprecation on the related fixed assets is charged against the restricted fund.
11
## **COURTHOUSE COMMUNITY CENTRE LIMITED**
## **NOTES TO THE ACCOUNTS (Continued)**
## **FOR THE PERIOD ENDED 31[st] DECEMBER 2023**
- (f) Income from charitable activities include income recognised as earned (as the related goods and services are provided) under contract, in the form of sessional fees.
- (g) Investment income is included when receivable.
## **1.4 Volunteers and donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised and refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. No such services were received during the period.
## **1.5 Expenditure recognition and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- a) Expenditure on charitable activities includes the costs directly associated with running a community centre to further the purposes of the Charity and their associated support costs.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **1.6 Allocation of support costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs and governance costs which support the Trust’s programmes and activities. These costs have been allocated to the charitable activity.
## **1.7 Funds structure**
The general fund comprises those monies, which may be used toward meeting the charitable objectives of the company at the discretion of the Management Board.
The restricted funds are monies raised for, and their use restricted to a specific purpose or donations subject to donor imposed conditions.
## **1.8 Tangible Fixed Assets**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected life as follows:
Fixtures, fittings & equipment - Over 3 years
12
## **COURTHOUSE COMMUNITY CENTRE LIMITED**
## **NOTES TO THE ACCOUNTS (Continued)**
## **FOR THE PERIOD ENDED 31[st] DECEMBER 2023**
## **1.9 Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.10 Cash at bank and in hand**
Cash at bank and in hand includes cash and short term cash deposits.
## **1.11 Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **1.12 Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **1.13 Judgement and key sources of estimation uncertainty**
In the application of the company’s accounting policies, the Charity is required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **1.14 Cash flow statement**
The charitable company qualifies as a small company and advantage has been taken of the exemption provided by SORP (FRS 102) as amended by Bulletin 1, not to prepare a cash flow statement.
## **2. GRANTS, DONATIONS AND LEGACIES**
|Donations and Legacies Received|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2023**
**Total**
**2022**
**£**
**£**
**£**
**£**
25,000
-
25,000
825|
|---|---|
||25000
-
25000
825|
13
## **COURTHOUSE COMMUNITY CENTRE LIMITED**
## **NOTES TO THE ACCOUNTS (Continued)**
## **FOR THE PERIOD ENDED 31[st] DECEMBER 2023**
## **3. INCOME FROM CHARITABLE ACTIVITIES**
|Course Income|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2023**
**Total**
**2022**
**£**
**£**
**£**
**£**
1,245
-
1,245
2,321|
|---|---|
||**1,245**
-
**1,245**
**2,321**|
Income from charitable activities in 2022 totalling £435 was all attributed to unrestricted funds.
## **4. INVESTMENT INCOME**
|Cash Deposit Interest|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2023**
**Total**
**2022**
**£**
**£**
**£**
**£**
73
-
73
21|
|---|---|
||**73**
-
**73**
21|
## **5. ANALYSIS OF EXPENDITURE**
|**.**
**ANALYSIS OF EXPENDITURE**||
|---|---|
|Direct Project Costs
Venue Hire
Support Costs (Note 6)
Governance Costs (Note 6)|**Outreach**
**Events**
**Total**
**2023**
**Total**
**2022**
**£**
**£**
**£**
1,178
1,178
850
350
350
-
60
60
353
432
432
580|
||**2,020**
**2,020**
**1,783**|
## **6. ANALYSIS OF SUPPORT AND GOVERNANCE COSTS**
The Charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Governance costs and other support costs are apportioned separately between charity’s key activity undertaken (see note 5) in the period.
|Bank Charges
Insurance
Sundry Office Expenses
Independent Examination|**General**
**Support**
**Governance**
**Function**
**Total**
**2023**
**Total**
**2022**
**£**
**£**
**£**
**£**
60
-
60
81
-
-
-
383
-
-
-
37
-
432
432
432|
|---|---|
||**60**
**432**
**492**
**933**|
14
## **COURTHOUSE COMMUNITY CENTRE LIMITED**
## **NOTES TO THE ACCOUNTS (Continued)**
## **FOR THE PERIOD ENDED 31[st] DECEMBER 2023**
## **7. NET INCOMING RESOURCES**
|Independent Examination|**2023**
**2022**
**£**
**£**
432
432|
|---|---|
||**432**
**432**|
## **8. ANALYSIS OF STAFF COSTS, TRUSTEES REMUNERATION AND EXPENSES, AND COST OF KEY MANAGEMENT PERSONNEL**
The Charity did not have any employees during the period. There were no transactions with Trustees in the period. The key personnel of the Charity comprise volunteers, including trustees and a volunteer manager. None were employed or paid fees by the Charity.
## **9. TANGIBLE FIXED ASSETS**
|**Net Book Value**
Fixtures, Fittings & Equipment|**2023**
**2022**
**£**
**£**
-
-|
|---|---|
||-
-|
|**Movements in the year**
**Cost:**
Fixtures, Fittings & Equipment
**Depreciation:**
Fixtures, Fittings & Equipment|**Opening**
**Balances**
**Additions**
**Disposals**
**Closing**
**Balance**
**£**
**£**
**£**
**£**
7,299
-
-
7,299|
|---|---|
||7,299
-
-
7,299|
||**Opening**
**Balances**
**Charge**
**For Year**
**Disposals**
**Closing**
**Balance**
**£**
**£**
**£**
**£**
7,299
-
-
7,299|
||7,299
-
-
7,299|
## **10. CREDITORS: amounts falling due within one year**
|Other creditors & accruals|**Total**
**2023**
**Total**
**2022**
**£**
**£**
432
432|
|---|---|
||**432**
**432**|
15
## **COURTHOUSE COMMUNITY CENTRE LIMITED**
## **NOTES TO THE ACCOUNTS (Continued)**
## **FOR THE PERIOD ENDED 31[st] DECEMBER 2023**
## **11. MOVEMENT IN FUNDS**
|**1.**
**MOVEMENT IN FUNDS**||
|---|---|
|**Restricted Funds:**
_Outreach Events:_
LPP Prison Project
_Tara Project:_
Debbie Thomas Bequest
**Unrestricted Funds:**
General Funds
**Total Funds**|**Balance at**
**01-01-2023**
**Income**
**Expenditure**
**Balance at**
**31-12-2023**
**£**
**£**
**£**
**£**
1,014
-
124
890
17,743
-
-
17,743|
||**18,757**
-
**124**
**18,633**|
||4,672
26,318
1,896
29,094|
||**23,429**
**26,318**
**2,020**
**47,727**|
## **Purposes of restricted funds:**
**Outreach Events:** LPP Prison grant awarded to support prison visits and support of prisoners in the UK.
**Tara project:** Donation towards the cost of providing support to the dying. The funding carried forward is due to the project been temporarily halted.
**General funds:** General funds represent accumulated funds available for general use in furthering the Charity’s objectives.
## **12. ANALSIS OF NET ASSETS BETWEEN FUNDS**
|Net current Assets|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2023**
**Total**
**2022**
**£**
**£**
**£**
**£**
29,094
18,633
47,727
23,429|
|---|---|
||**29,094**
**18,633**
**47,727**
**23,429**|
## **13. RELATED PARTY TRANSACTIONS**
During the period ended 31[st] December 2023 the company undertook the following transaction with Jamyang Buddhist Centre, an unincorporated charity, which is connected to the company via its Board of Trustees:
Room hire, facilities and catering expenditure: £350 (2022: £0)
16