2021-03-31-accounts - Community360

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			Page
Legal and administrative	information
Report of the Trustees			2-11
Independent auditor's	report		12-16
Statement of financial	actwities
Balance sheet			18
Cash flow statement			19
Notes forming part of the finanmal		statements	20-29

			Notes	Unrestricted	Restricted	Total	Total
				funds	funds	2021	2020
					f	6	6
Income from:
Donations and legacies			4	I 309,340	540,112	1,849,452	I 596,616
Charitable activibes			5	189,886	146,667	336,553	365,139
Investments			6	109	51	160	574
Total income				1,499,335	686,830	2,186,165	1,962,329
Expenditure on:
Fundraising Expenditure
Chantable activities			7	1,485,162	648 134	2,133,296	1,827,984
Total expenditure				1,485,162	648 134	2,133,296	1,827,984
Net income//expenditure)				14,173	38,696	52,869	134,345
Transfers between funds			15/16/17
Net movement m funds before other				14,173	38,696	52 869	134,345
gains and losses
Gain/(loss) on revaluation		of fixed assets	9				71,000
Net movement in funds				14,173	38,696	52,869	205,345
Reconciliation offunds:
Fund balances brought	forward			1,037,992	238,432	1,276,424	1,071,079
Fund balances carried	forward		15/16/1 7	1,052,165	277,128	1,329,293	1,276,424

		Notes	Total	Total
			2021	2020
			E	E
Fixed assets
Tangible assets			629,938	646,805
Current assets
Debtors		10	600,045	124,175
Stock			7,969
Cash at bank and in	hand	13	1,167412	1,021,839
			1,775,426	1,146,014
Creditors: amounts	falling due within one year
Creditors and accruals			60,477	47,076
Deferred income			1,015,594	469,319
			1,076,071	516,395
Net current assets			699,355	629,619
Net assets			1,329,293	1,276,424
Capital and reserves
Unrestricted capital reserves		15/16/17	579,599	571,014
Restncted capital reserves		15/16/17	50,341	75,791
Unrestncted revenue	reserves	15/16/17	472,566	466,978
Restricted revenue reserves		15/16/17	226,787	162,640
Total chanty funds			1,329,293	1,276,424

				Notes	Total	Total
					2021	2020
					f	6
Cash flows from operating activities:
Net cash provided by / (used in) operating		actw/t/es		12	145,413	589,453
Cash flows from investing activities:
Dividends, interest and rents from mvestments					160	574
Purchase of property, plant and equipment	(excludrng		revaluation)			(34,835)
Proceeds from the sale of property, plant and		equipment				1,012
Net cash provided by / (used in) investing		activities			160	(33,249)
Change rn cash and cash equivalents in the	reporting		penod		145,573	556,204
Cash and cash eqwvalents brought forward					1,021,839	465,635
Cash and cash equivalents carried forward				13	1,167,412	1,021,839

4	Income from donations	Income from donations	Income from donations	and legacies	and legacies	Unrestricted	Unrestricted	Restricted	Total			Total
							funds	funds	2021			2020
							E	E.	E			E
	Grants from	government		and pubhc bodies			1,273,590	489,069	1,762,659		1,589,645
	Donations						7,090	876	7,966			6,971
	Furlough						28,660	50,167	78,827
						1,309,340		540,112	1,849,452		1,596,616
	Income from	government		grants	compnses	performance		related grants made	by local authorities		to	fund
	our work in supporting		charitable		organisations		in Essex	and for the provision	of community	transport
	services.
	Comparative	for 2020				Unrestricted		Restricted	Total
							funds	funds	2020
							E	E	E
	Grants from	government		and pubhc bodies		1,124,159		465,486	1,589,645
	Donations						5,518	1,453	6,971
						1,129,677		466,939	1,596,616
5	Income from charitable			activities
						Unrestricted		Restricted	Total		Total
							funds	funds	2021			2020
							E		E			E
	Rents						37,631		37,631			47,067
	Serwces supplied.
	C360						152,255		152,255		152,614
	Transport	(Colchester)						146,667	146,667		165,458
							189,886	146,667	336,553		365,139
	Comparative	for 2020				Unrestricted		Restricted	Total
							funds	funds	2020
							E	E.	E
	Rents						47,067		47,067
	Services supplied:
	C360						152,614		152,614
	Transport	(Colchester)						165,458	165,458
							199,681	165,458	365,139
6	Income from	investments				Unrestricted		Restricted	Total		Total
							funds	funds	2021		2020
							E	E				E
	Interest received						109	51	160			574
	Comparative	for 2020				Unrestricted		Restricted	Total
							funds	funds	2020
							E		E
	Interest recewed						325	249	574

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Staff costs and emoluments	Staff costs and emoluments		Total	Total
			2021	2020
The average number ofemployees dunng the pened was		by head count paid monthly	65	58
The aggregate staff	costs for the pened were		Total	Total
			2021	2020
			E	E
Wages and salanes			1,255,245	988,522
Redundancies			6,988
Somal secunty costs			99,053	70,717
Defined contnbution	pension costs		75,047	53,943
			~438,333	1,113,182

	None of the Trustees (or any pers the year (2020 none).	None of the Trustees (or any pers the year (2020 none).	on conn	ected with the	m) were paid or reim	m) were paid or reim	bursed for expen	bursed for expen	ses dunng
9	Tangible fixed assets			Freehold property	Fixtures, fittings & office equip		Motor vehicles		Total 2020
				E	E
	CostNatuatton
	As at 31 March 2020			579,599	65,854			245,350	890,803
	Additions
	Revaluation
	Disposal							(25,805)	(25,805)
	As at 31 March 2021			579,599	65,854			219,545	864,998
	Depreciation
	As at 31 March 2020				65,854			178,144	243,998
	Charge for the year							16,867	16,867
	On disposais							(25,805)	(25,805)
	As at 31 March 2021				85,854			159,208	235,060
	Net book value
	As at 31 March 2021			579,599				50,339	629,938
	As at 31 March 2020			579,599				67,206	646,805
	The latest revaluation	of the property was		earned out by	James Aldridge	Chartered		Surveyors	in May 2019
	The histoncal cost of the freehold		property	isf200 000.
10	Debtors							Total	Total
								2021	2020
								E	E
	Other debtors							566,168	103041
	Prepayments							11,932	17,534
	Accrued mcome							5,903	3,600
	VAT							16,042
								600,045	124,175


11	Creditors: amounts		falling	due	within	one		year				Total	Total
												2021	2020
													E
	Trade creditors											25,904	13,864
	Accrue)a											4,500	4,380
	Deferred income										1,015,594		469,319
	Taxation and somal	secuniy										30,073	28,832
											1,076,071		516,395
	Deferred income analysis					Unrestricted			Restricted			Total	Total
							funds		funds			2021	2020
								E		E		E	E
	Balance at I April 2020							485,060		33,174		518,234	518.234
	Amount released to	income					(485,060)			(33,174)		(516,234)	(518,234)
	Amount deferred in	the year						746,294	269,300		1,015,594		469,319
	Balance at 31 March		2021					746,294	269,300		1,015,594		469,319
12	Reconciliation of net movement				in funds		to net cash		flow	from operating		activities
												Total	Total
												2021	2020
												E	E
	Net movement in funds for the reporting						period
	(as per the statement		offinancial activities)									52,869	205,345
	Adjustments for:
	Depremation charges											16,867	26,133
	(Gain) / loss on revaluation			offixed assets									(71,000)
	Dividends, interest and rent			from investments								(160)	(574)
	(Increase) / decrease		in debtors								(475,870)		480,571
	Increase /(decrease)		in creditors									559,676	(51.022)
	(Increase) / decrease		in stock									(7,969)
	Net cash provided	by / (used in)			operating			activities				145,413	589,453
13	Analysis ofcash and		cash	equivalents								Total	Total
												2021	2020
												E	E
	Cash at bank and in	hand									1,167,412		1,021,839
14	Lease commitments
	At the year-end, the	chantable company				had	total commitments			under	non-cancellable		operatmg
	leases as set out below.
												Total	Total
												2021	2020
												E	E
	Not later than 1 year											87,724	51,190
	Later than 3 and not	later than 5years										118,334	92 514
												206,058	143,704

Reserves			Balance at 1 April 2020	Surplus or (deficit)	Transfers	Total surplus and transfer	Balance at 31 March 2021
						6
Unrestricted funds
Accumulated surplus/deficit			426,478	14,173	(8,585)	5,588	432,066
Personnel fund			25,000				25,000
Equipment fund			15,500				15,500
			466.978	14,173	(8,585)	5,588	472,566
Property fund			200,000				200,000
Property revaluation		reserve	371,014		8,585	8,585	379,599
Total unrestricted		funds	1,037,992	14,173		14,173	1,052,165
Restricted funds
CAMRA			1,049		(1,049)	(1,049)
0360Projects
Other prolects			68,175	55,563	(13,951)	41,612	109,787
Capital reserve			67,207	(16,867)		(16,867)	50,341
Personnel fund			10,000				10,000
Minibus fund			85,000		15,000	15,000	100,000
Equipment fund			7,000				7,000
Total restricted	funds		238,431	38,696		38,696	277,128
Totalfunds			1,276,424	52,869		52,869	1,329,293

Unrestricted funds	Balance at 1 April 2020	Incoming resources	Outgoing resources	Transfers	Balance at 31 March 2021
	E	E	E	E	f.
Accumulated surplus	426,478	1,499,335	(1,485,162)	(33,585)	407,066
Personnel fund	25,000			15,000	40,000
Property fund	200,000				200,000
Revaluation reserve	371,014			8,585	379,599
Equipment fund	15,500			10,000	25,500
	1,037,992	1,499,335	(1,485,162)		1,052,165

	Balance at 1 April 2020	Incoming resources	Outgoing resources	Transfers	Balance at 31 March 2021
	E				E
C360 Projects	237,383	611,125	(572,429)	1,049	277,128
The Big Lottery Fund (Timebank		61,245	(61,245)
CAMRA	1,049			(1,049)
Other		14,460	(14,460)
	238,432	686,830	(648,134)		277,128

Analysis of net assets between	funds	Unrestricted	Restricted	Total	Total
		funds	funds	2021	2020
		E		E	E
Tangible fixed assets		579,597	50,341	629,938	646,805
Cash at bank and in hand		609,225	358 187	1,167,412	1,021,839
Other current assets		409,364	198,650	608,014	124,175
Creditors: amounts due within one	year	(800,601)	(275,470)	(1,076,071)	(516,395)
		1,052,165	277,128	1,329,293	1,276,424

			Total	Total
			2021	2020
Godden	and Rudling	Building Services	1,693	20,185
Gordon	Rudhng		23,500	16,500
			25,193	36,685