OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

Company no. 04167878 Charity no. 1092914

Hartcliffe and Withywood Community Partnership Report and Audited Financial Statements 31 March 2022

Hartcliffe and Withywood Community Partnership

Reference and administrative details

For theyear ended 31 March 2022
Company number 04167878
Charity number 1092914
Registered office and @symes Community Building
operational address Symes District Centre
Peterson Avenue
Hartcliffe
Bristol
BS13 0BE
Trustees Trustees, who are also directors under company law, who served during
the year and up to the date of this report were as follows:
Janice Bohin
Helen Holland
Robert Page
Karen Richards
Sue Walker
Terry Wright
Principal finance staff Kath Appleford
Auditors Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2022

The trustees present their report and the audited financial statements for the period ended 31 March 2022. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Public Benefit

The Trustees have considered and have had due regard to the Charity Commission’s guidance on public benefit. Our main activities and those who benefit from our service are described below.

Hartcliffe and Withywood Community Partnership (HWCP) is a community led organisation, representing and working on behalf of a community on the Southern edge of Bristol. HWCP was established in 1998 to spearhead the regeneration of an area of South Bristol, which is in the lowest 10% of multiply deprived wards in England. In an isolated area of Bristol known for its lack of engagement with the rest of the city and with political and economic life. Working with a wide range of partners ranging from residents to local and national organisations, we help tackle some of the inter-generational health and poverty related issues that exist in the area.

We do this by:

Our Vision:

For all people in the communities we serve to have an equal chance to lead successful, healthy and happy lives.

Mission:

HWCP is a community led organisation creating a sustainable and supportive local environment for people to feel empowered, realise their potential, and create positive change .

Our Values:

2

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2022

Internal Organisational Development

HWCP is a community led organisation and reflects the community it serves. This means that along with shared understanding, knowledge, and experiences of the community there are also some areas and instances where, like the wider community the organisation needs to work harder to achieve. Throughout 2020 and 2021 alongside the challenges of the pandemic much work has been done to build resilience and effect change internally. The board of trustees has undergone a programme of learning and development which has led to a coherent planning process and effective risk management that has enabled the organisation to remain stable through much uncertainty.

As well as responding to the community’s needs during lockdown and building resilience in our governance and planning, we developed a framework to deliver the Place Based Social Action work so HWCP can be here for the community and local organisations to come together to find solutions to problems that may arise in the future.

COVID 19

The previous year had seen us responding to community need during the various lockdowns. April 2021 to March 2022 found us (and everyone else) adapting to the ever changing environment we all found ourselves in. Although restrictions were eased, there continued to be some in place until February 2022. This meant that our activities were still affected by the restrictions as well as managing outbreaks of the virus amongst staff, volunteers, members and the wider community in a responsible way. This report should be read with this understanding.

Place Based Social Action and Community Development

We are here to make Hartcliffe, Withywood and surrounding areas places that work for everybody. We help to make sure the community can make decisions about local issues, initiate activities, projects and promote local partnership work.

Our aim is to create a sustainable and supportive local environment for people to feel empowered, realise their potential, and create positive change .

Our Place Based Social Action is the vehicle for our work within the community. Delivering and enabling a range of activities, opportunities and support. Building on and enhancing the assets within the community. We have 4 themes that we focus on:

• Everyone is Welcome

Support Hartcliffe and Withywood to be an inclusive place, by bringing people together, providing platforms for all voices to be included and heard; and supporting people who need help, to access it.

• Children and Young People

Develop a positive narrative which makes young people feel a valued part of the community and support activities to build a sense of belonging, identity, confidence and leadership.

3

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2022

• Pride of Place

Enabling people to contribute to their area and feel proud of where they live by bringing people and organisations together to discuss and agree community action on local planning, transport, and local green spaces.

• Health and Wellbeing

“Working with HWCP has really transformed our relationship with the local community, especially when it comes to connecting with local groups and activities. The helpful timetables they have produced of activities have made sure we know what’s going on and when. Prior to having the timetable we would often miss opportunities to be involved in local activities as it was hard to keep track of when things were. It has also helped young people locally access activities. From handing out the timetables we have been able to encourage a lot of children that would otherwise engage in anti-social behaviour (ASB) be involved in a variety of positive activities significantly reducing ASB locally. This has a wider impact on the local community making them feel happier and safer.” PC Sophia Love, Avon and Somerset Police

We work with others to enhance and grow what is already within our community.

We worked with Learning Partnership West ( LPW ), Fair Share and Bristol City Council to distribute 50 food parcels during school holidays.

34 young people attended mixed boxercise sessions led by young people and in partnership with Grassroots Communities and 14 young women attending the Girl’s boxercise sessions.

We held two family fun days with Morrisons with around 150 people attending both days.

We engaged with 24 people during a series of “Coffee Stops” across Hartcliffe and Withywood and attended Walwyn Gardens residents’ meetings with Bristol City Council , engaging with 20 residents.

We worked with Rise Dance Group to offer 4 young women a series of dance sessions.

We regularly engage with around 50 young people at weekly sessions on the BMX bike track.

We supported 2 projects with the Bristol Old Vic exploring issues for young people such as knife crime with 14 young people taking part.

4

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2022

16 young people attended Drama sessions with Performing Harts which is a community led theatre group supported by ACTA and HWCP.

We worked with Access Sport, Bristol City Robins Foundation, Gloucestershire Cricket Club Board, Merchants Academy, Hareclive School, Youth Moves and Avon and Somerset Police to provide a range of sporting activities both in term time and during school holidays engaging 200 plus young people.

Creating change – Social Action Group

Three young women who attend our Social Action Group organised a “Reclaim the Night” walk in Hartcliffe and Withywood, they said “We are organising this walk as we feel that we need to address and raise awareness around the issue of women’s safety - and also the community not feeling safe at night-time.” They wanted the event to be all-inclusive so that no matter your background everyone can feel safe and included.

Communications

HWCP communicates with the community and other organisations through our WHAM! Magazine, eNews bulletin, and through social media, which can be accessed through this link, https://hwcp.org.uk/wham/.

During COVID-19 we relayed messages through our eNewsletter and social media rather than editions of the WHAM! as messages and information changed quickly. Engagement with our eNewsletter and eBulletins was good throughout and other organisations, particularly Bristol City Council, used us to relay key messages throughout the pandemic.

Building

The @Symes Resource Centre provides office space for organisations, providing support in South Bristol as well as meeting space for organisations, groups and the Hartcliffe Library.

We provide office and meeting space for the following tenants:

We have plans for the renovation of the ground floor of the building and have decided to complete the work in phases. The first phase, which is now complete, involved moving the reception area to create a new larger welcome area and office which allows all HWCP staff to sit together (staff were in different rooms) and be visible and accessible to the community.

5

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2022

Phase 2 will involve moving the library to the front of the building and the final phase will be to develop the old library space into a community room and lettable space.

At the end of 2021 we opened our shop front office to allow the community to have access to computers and have space to run activities and meetings.

CATT, Community Transport

CATT was set up to assist residents living in the areas of Hartcliffe and Withywood. This service was created to help those residents less able to access local public transport due to mobility or other health related problems.

We have steadily opened the service again as much as was safe to do so during the Pandemic. Our passenger numbers and membership were understandably affected but we continue to work to increase both so we can get back to pre-pandemic numbers.

----- Start of picture text -----
PASSENGER TOTAL
1800
1600
1400
1200
1000
800
600
400
200
0
Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22
----- End of picture text -----

6

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2022

Structure, Governance and Management

The charity is a company limited by guarantee, and the governing documents are the Memorandum and Articles/Constitution.

We recruit our new trustees by advertising locally within the local community. The induction process consists of a meeting with the Director, information concerning the responsibilities of a trustee, and the code of conduct. New trustees also receive an induction pack which highlights the above and other important issues.

The decisions regarding annual budgets and agreement of policies are taken by the Board. During 2020 the trustees introduced various committees to enable them to scrutinise specific areas of responsibility. To this end the Human Resources (HR) Committee, the Finance Committee and the Health and Safety Committee were established. All committees have chair’s that feedback to the board of trustees, highlighting any issues or decisions that need to be taken. In 2022 the HR committee are agreeing a new suite of policies which will inform and guide how staff are managed. Salary reviews are conducted annually by the board however pay increases are not guaranteed and are based on the company’s performance.

Financial review

HWCP’s financial position at the end of the reporting period (March 2022), is satisfactory, as all projects are within budget and we have an adequate level of reserves.

The main risks are the funding intentions of the West of England Combined Authority (WECA) relating to community transport, and @symes tenants moving out of the building. However, with planning and the following reserves the trustees consider that the charity will continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved for the following reasons:

We hold reserves for:

Financial risks are identified by the finance officer, which are then assessed by the finance committee who report to the board so that any mitigating action can be taken.

7

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2022

Our Future

We have been working on bringing our services, support and activities together to work in a joined up way so we can use resources, knowledge and skills in the most efficient way as well as create a vibrant, responsive environment.

We have ambitious plans for the renovation of the ground floor of the building which have been agreed by trustees and Bristol City Council Library Services. We have a schedule of works and quote for the whole of the works, which total around £400,000.

Part of the renovations include using a previously unloved outside space at the side of the building. We have had the community payback team clear this area which was full of rubbish and overgrown foliage. We plan to create an outdoor community space including a small community garden.

The key to building a stable future is working on the following areas:

Statement of responsibilities of the trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the

8

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2022

financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditors

Godfrey Wilson Limited were re-appointed as auditors to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 10 October 2022 and signed on their behalf by

Janice Bohin Trustee

9

Independent auditors' report

To the members of

Hartcliffe and Withywood Community Partnership

Opinion

We have audited the financial statements of Hartcliffe and Withywood Community Partnership (the 'charity') for the year ended 31 March 2022 which comprise the statement of financial activities, balance sheet, statement of cash flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

10

Independent auditors' report

To the members of

Hartcliffe and Withywood Community Partnership

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement set out in the trustees’ report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

11

Independent auditors' report

To the members of

Hartcliffe and Withywood Community Partnership

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The procedures we carried out and the extent to which they are capable of detecting irregularities, including fraud, are detailed below:

(1) We obtained an understanding of the legal and regulatory framework that the charity operates in, and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-compliance.

(2) We reviewed the charity’s policies and procedures in relation to:

(3) We inspected the minutes of trustee meetings.

(4) We enquired about any non-routine communication with regulators and reviewed any reports made to them.

(5) We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations.

(6) We performed analytical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error.

▪Testing the appropriateness of journal entries;

▪Testing transactions that are unusual or outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

12

Independent auditors' report

To the members of

Hartcliffe and Withywood Community Partnership

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charityʼs members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charityʼs members those matters we are required to state to them in an auditorʼs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charityʼs members as a body, for our audit work, for this report, or for the opinions we have formed.

Date: 11 October 2022

Rob Wilson FCA (Senior Statutory Auditor)

For and on behalf of:

GODFREY WILSON LIMITED

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

13

Hartcliffe and Withywood Community Partnership

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2022

Restricted Unrestricted
Note
£
£
Income from:
Donations and legacies
3
78,445
4,147
Charitable activities
4
352,386
218,245
Investments
5
-
207
Total income
430,831
222,599
Expenditure on:
Raising funds
10,026
17,128
Charitable activities
343,039
150,027
Total expenditure
7
353,065
167,155
Net income / (expenditure)
77,766
55,444
Transfers between funds
1,781
(1,781)
Net movement in funds
8
79,547
53,663
Reconciliation of funds:
Total funds brought forward
69,280
468,636
Total funds carried forward
148,827
522,299		 2022
Total
£
82,592
570,631
207
653,430
27,154
493,066
520,220
133,210
-
133,210
537,916
671,126		 2021
Total
£
102,408
415,207
871
518,486
30,068
465,228
495,296
23,190
-
23,190
514,726
537,916

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 16 to the accounts.

14

Hartcliffe and Withywood Community Partnership

Balance sheet

As at 31 March 2022

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
13
Net current assets
Net assets
15
Funds
16
Restricted funds
Unrestricted funds:
Designated funds
General funds
Total charity funds		 £
100,309
567,325
667,634
(75,046)		 2022
£
78,538
592,588
671,126
148,827
354,165
168,134
671,126		 2021
£
99,563
99,346
435,745
535,091
(96,738)
438,353
537,916
69,280
363,360
105,276
537,916

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 10 October 2022 and signed on their behalf by

Janice Bohin Trustee

15

Hartcliffe and Withywood Community Partnership

Statement of cash flows

For the year ended 31 March 2022

Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
Loss on the disposal of fixed assets
Interest from investments
Decrease / (increase) in debtors
Increase / (decrease) in creditors
Net cash provided by operating activities
Cash flows from investing activities:
Interest from investments
Proceeds from sale of fixed assets
Purchase of tangible fixed assets
Net cash used in investing activities
Increase in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2022
£
133,210
20,070
4,980
(207)
(963)
(21,692)
135,398
207
2,500
(6,525)
(3,818)
131,580
435,745
567,325		 2021
£
23,190
21,799
5,405
(871)
(52,999)
53,764
50,288
871
3,700
(45,871)
(41,300)
8,988
426,757
435,745

16

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Hartcliffe and Withywood Community Partnership meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern. As the charity holds unrestricted reserves of £522,299 and a cash balance of £567,325, the trustees consider that the charity has sufficient cash reserves to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of provision of facility rental and services provided is deferred until criteria for income recognition are met.

d) Donated goods and services

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 the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

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.

17

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies (continued)

e) Interest receivable

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure 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.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity's activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the basis of staff costs to activity, as follows:

2022 2021
Raising funds 6% 7%
Charitable activities 94% 93%

i) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Fixtures and fittings 20% reducing balance
Computer equipment 20% reducing balance
Motor vehicles 20% reducing balance

Items of equipment are capitalised where the purchase price exceeds £500.

j) 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.

18

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies (continued) k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l) Creditors

Creditors are recognised where the charitable company 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 are normally recognised at their settlement amount after allowing for any trade discounts due.

m) Financial instruments

The charitable company 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 recognised at amortised cost using the effective interest method.

n) Pension costs

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. Pension costs charged in the financial statements represent the contribution payable by the charitable company during the year.

o) Termination payments

Where an employee receives a termination payment, the cost is recognised at the date that the employee is notified.

p) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.

Depreciation

As described in note 1i to the financial statements, depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life.

19

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

2. Prior period comparatives: statement of financial activities

Income from:
Donations and legacies
Charitable activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure)
Transfers between funds
Net movement in funds
3.
Income from donations and legacies
Quartet Community Foundation
Mohn Westlake Foundation
Coronavirus Job Retention Scheme
Donations
Total income from donations
Prior period comparatives
Quartet Community Foundation
Mohn Westlake Foundation
BCC Neighbourhoods and communities
Coronavirus Job Retention Scheme
Total income from donations		 Restricted
£
£
75,000
27,408
212,748
202,459
-
871
287,748
230,738
3,859
26,209
336,119
129,109
339,978
155,318
(52,230)
75,420
(27,100)
27,100
(79,330)
102,520
Restricted
£
£
15,360
-
60,000
-
-
4,147
3,085
-
78,445
4,147
Restricted
£
£
15,000
-
60,000
-
-
22,000
-
5,408
75,000
27,408
Unrestricted
Unrestricted
Unrestricted		 2021
Total
£
102,408
415,207
871
518,486
30,068
465,228
495,296
23,190
-
23,190
2022
Total
£
15,360
60,000
4,147
3,085
82,592
2021
Total
£
15,000
60,000
22,000
5,408
102,408

20

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

4. Income from charitable activities

Income from charitable activities
Grants of over £5,000:
SELECT Community Transport Grant
The National Lottery Community Fund
BCC Test & Learn
Jewson Sustainable Food project
BCC Self Isolation
Merchant Venturers
Grants of £5,000 or less
Other charitable income:
Membership and fares income
Service charge income
Rental income
Telecoms and utilities
Morrisons fund
Other miscellaneous income
Total income from charitable activities
Prior period comparatives
Grants of over £5,000:
SELECT Community Transport Grant
BCC Emergency assistance
The National Lottery Community Fund
Merchant Venturers
Grants of £5,000 or less
Other charitable income:
Membership and fares income
Service charge income
Rental income
Telecoms and utilities
Morrisons fund
Other miscellaneous income
Total income from charitable activities		 Restricted
£
£
119,035
-
106,067
-
50,000
-
24,854
-
17,600
-
13,000
-
21,830
-
-
72,734
-
66,789
-
34,990
-
5,461
-
33,121
-
5,150
352,386
218,245
Restricted
£
£
120,750
-
53,900
-
11,038
-
25,000
-
2,060
200
-
67,184
-
69,115
-
28,300
-
2,430
-
33,121
-
2,109
212,748
202,459
Unrestricted
Unrestricted		 2022
Total
£
119,035
106,067
50,000
24,854
17,600
13,000
21,830
72,734
66,789
34,990
5,461
33,121
5,150
570,631
2021
Total
£
120,750
53,900
11,038
25,000
2,260
67,184
69,115
28,300
2,430
33,121
2,109
415,207

21

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

5. Income from investments

Income from investments
2022 2021
Restricted Unrestricted Total Total
£ £ £ £
Bank interest - 207 207 871

Income from investments was fully unrestricted in the prior year.

6. Government grants

Income from government grants comprises income received from the local authority for community transport services and for community investment and development. There are no unfulfilled conditions or contingencies attached to these grants in the current or prior year.

Bristol City Council:
Make it local
Self Isolation
HAF summer programme
Emergency assistance
Neighbourhoods and communities
West of England Combined Authority:
Community transport grant
Other government grants:
National Lottery Community Fund
Total government grants		 Restricted
£
£
50,000
-
17,600
-
4,480
-
-
-
-
-
119,035
-
106,067
-
297,182
-
Unrestricted		 2022
Total
£
50,000
17,600
4,480
-
-
119,035
106,067
297,182		 2021
Total
£
-
-
-
53,900
22,000
120,750
11,038
207,688

Income from government grants was fully restricted in the prior year.

22

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

7. Total expenditure

Staff costs (note 9)
Staff expenses and training
Premises expenses
Administrative expenses
Audit and accountancy fees
Legal and professional fees
Communication expenses
CATT vehicle expenses
Depreciation
Loss on disposal of fixed assets
Events and activities
Sundries
Sub-total
Reallocation of support costs
Total expenditure
Grants payable to individuals
(2021: 274 grants)*		 £
10,215
-
-
-
-
10,026
-
-
-
-
-
-
-
20,241
6,913
27,154
Raising
funds		 £
£
174,802
49,453
3,882
-
94,555
-
17,300
1,809
-
5,701
-
40,821
1,344
-
31,598
-
-
20,070
-
4,980
-
-
51,282
-
-
2,382
374,763
125,216
118,303
(125,216)
493,066
-
Charitable
activities
Support and
governance
costs		 £
234,470
3,882
94,555
19,109
5,701
50,847
1,344
31,598
20,070
4,980
-
51,282
2,382
-
520,220
-
520,220
2022
Total		 £
10,075
-
-
-
-
11,238
-
-
-
-
-
-
-
21,313
8,755
30,068
Raising
funds		 £
£
143,619
53,690
1,807
-
43,682
-
13,265
2,019
-
5,405
-
43,235
423
-
22,071
-
-
21,799
-
5,405
48,899
-
66,671
-
-
1,993
340,437
133,546
124,791
(133,546)
465,228
-
Charitable
activities
Support and
governance
costs		 £
207,384
1,807
43,682
15,284
5,405
54,473
423
22,071
21,799
5,405
48,899
66,671
1,993
2021
Total
495,296
-
495,296

Total governance costs were £9,391 (2021: £10,666).

23

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

8. Net movement in funds

This is stated after charging:

Net movement in funds
This is stated after charging:
2022 2021
£ £
Depreciation 20,070 21,799
Loss on disposal of fixed assets 4,980 5,405
Operating lease payments 1,109 1,425
Trustees' remuneration Nil Nil
Trustees' reimbursed expenses Nil Nil
Auditors' remuneration:
Statutory audit (including VAT) 5,640 5,350
Other services 61 171

9. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2022
£
215,735
12,115
6,620
234,470		 2021
£
190,929
9,955
6,500
207,384

No employee earned more than £60,000 during the year.

Included within salaries and wages above are termination payments of £7,634 (2021: £9,731) to two (2021: two) employees. This was funded from surplus generated from unrestricted activities.

The key management personnel of the charity during the year comprised the Trustees and the Partnership Business Manager. The total employee benefits, including employer pension costs, paid to key management personnel during the year were £40,860 (2021: £40,302).

Average employee head count (8 FTE) 2022
No.
12		 2021
No.
12

10. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

24

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

11. Tangible fixed assets

£
Cost
At 1 April 2021
52,451
Additions in year
5,782
Disposal
(21,427)
At 31 March 2022
36,806
Depreciation
At 1 April 2021
33,573
Charge for the year
4,362
On disposals
(20,118)
At 31 March 2022
17,817
Net book value
At 31 March 2022
18,989
At 31 March 2021
18,878
12. Debtors
Trade debtors
Accrued income
Prepayments
13. Creditors : amounts due within 1 year
Trade creditors
Accruals
Deferred income (note 14)
Taxation and social security
Fixtures
and fittings		 £
22,771
743
(4,587)
18,927
10,380
2,577
(3,596)
9,361
9,566
12,391
Computer
equipment		 £
141,125
-
(19,200)
121,925
72,831
13,131
(14,020)
71,942
49,983
68,294
2022
£
77,790
6,175
16,344
100,309
2022
£
33,023
11,005
27,660
3,358
75,046
Motor
vehicles		 Total
£
216,347
6,525
(45,214)
177,658
116,784
20,070
(37,734)
99,120
78,538
99,563
2021
£
84,940
5,612
8,794
99,346
2021
£
-
12,085
84,653
-
96,738

25

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

14. Deferred income

Deferred income
At 1 April 2021
Deferred during the year
Released during the year
At 31 March 2022		 2022
£
84,653
27,660
(84,653)
27,660		 2021
£
24,202
84,653
(24,202)
84,653

Deferred income relates to rent and service charge income invoiced in advance of the provision of services, and in the prior year to invoiced grant income which is specifically for the next financial period.

15. Analysis of net assets between funds

Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2022
Prior year comparatives
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2021		 £
-
157,432
(8,605)
148,827
£
-
129,882
(60,602)
69,280
Restricted
funds
Restricted
funds		 £
78,538
295,142
(19,515)
354,165
£
99,563
263,797
-
363,360
Designated
funds
Designated
funds		 £
-
215,060
(46,926)
168,134
£
-
141,412
(36,136)
105,276
General
funds
General
funds		 £
78,538
667,634
(75,046)
Total
funds
671,126
£
99,563
535,091
(96,738)
Total
funds
537,916

26

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

16. Movements in funds

Movements in funds
Restricted funds
Community groups
Wesport - BMX Track
BCC - Community Spaces
Quartet - Funding the Future
Quartet - Energy Grant
Facilitating Bristol Libraries
Mohn Westlake Foundation
National Lottery Community Fund
BCC - Future Parks
BCC - Make it Local
BCC - Self Isolation
City Labs
HAF Summer Programme
Imperial Apartments
Performing Harts
WECA - Community transport
Other small restricted projects
Total restricted funds
Designated funds:
Fixed assets fund
Community transport (mini buses)
Repairs and operating
Redundancy
Operating reserve fund
Total designated funds
General funds
Total funds
Merchant Venturers - Place
Based Social Action
Jewsons Sustainable
Food Project
Unrestricted funds
Total unrestricted funds		 £
1,750
408
350
7,000
1,480
1,200
26,991
27,401
2,000
-
-
-
-
-
-
-
-
-
700
At 1 April
2021		 Income
£
£
-
-
2,732
(1,085)
-
-
15,360
(19,360)
-
-
-
-
60,000
(54,692)
106,067
(117,477)
-
(797)
50,000
-
17,600
(9,600)
2,186
(1,248)
4,480
(3,047)
5,000
(1,729)
4,975
(4,975)
24,854
-
13,000
(13,000)
122,120
(124,644)
2,457
(1,411)
430,831
(353,065)
-
(25,050)
72,734
-
813
(15,300)
-
(7,635)
-
-
73,547
(47,985)
149,052
(119,170)
222,599
(167,155)
653,430
(520,220)
Expenditure		 £
-
-
-
-
-
-
-
(743)
-
-
-
-
-
-
-
-
-
2,524
-
Transfers
between
funds		 £
1,750
2,055
350
3,000
1,480
1,200
32,299
15,248
1,203
50,000
8,000
938
1,433
3,271
-
24,854
-
-
1,746
At 31
March
2022
69,280 430,831 (353,065) 1,781 148,827
99,563
109,369
41,647
57,781
55,000		 -
72,734
813
-
-		 (25,050)
-
(15,300)
(7,635)
-		 4,025
(47,782)
9,000
-
-		 78,538
134,321
36,160
50,146
55,000
363,360 73,547 (47,985) (34,757) 354,165
105,276 149,052 (119,170) 32,976 168,134
468,636 222,599 (167,155) (1,781) 522,299
537,916 653,430 (520,220) - 671,126

27

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

16. Movements in funds (continued) Purposes of restricted funds

Community groups

Various grants to support community groups and activities, including a BME pilot group, hate crime awareness, health training for parents/guardians and enhancing Dundry Slopes.

Wesport - BMX Track

For a delivery of a high quality, positive activity, which will contribute towards the national target of supporting more young people aged 14-19 to become more active. This fund was previously named Satellite Club.

BCC - Community Spaces

To be used to support community spaces/gatherings for the Hartcliffe & Withywood ward.

Quartet - Funding the Future

To enable us to be more financially sustainable and robust, to develop new income streams and work with locals partners including Bristol City Council and local youth providers. To define our strategy and plan for our work with the community.

Quartet - Energy Grant Completing initial feasibility work for a community energy solar installation and an energy audit of the @symes community building.

Facilitating Bristol Libraries

For hosting and facilitating community conversations for Bristol Libraries.

Mohn Westlake Foundation

To work in partnership with local schools and community organisations to assess the impact of community led partnership and the effect this would have on families and children. This will include working with South Bristol Youth and WeSports, to mobilize parents and the wider community to come together to develop their own strengths.

The National Lottery Community Fund and Department for Digital, Culture, Media and Sport (DCMS)

To create positive change by enabling people, communities, local non-statutory organisations and the statutory sector to work collaboratively to create a shared vision for the future of their place, and address local priorities through social action: https://www.gov.uk/government/collections/place-basedsocial-action-programme

BCC - Future Parks

Providing community engagement and development work to build an understanding of how residents would like to take action in their local Green space/Park and promote opportunities for involvement through the Bristol Future Parks Project.

BCC - Make it Local

To facilitate our current work around managing the impact of the Covid pandemic both now and over the next year as well as supporting the development of any Make It Local services.

28

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

16. Movements in funds (continued) Purposes of restricted funds

BCC - Self Isolation

Funding to recognise Hartcliffe and Withywood Community Partnership's contribution made during the pandemic (since the first lockdown in April 2020) and to continue promoting up to date information around Covid advice to help and support our community.

City Labs This was a pilot project ran in south Bristol, which was funded by Quartet and based on the BCC One City Plan target which was voted on as a priority at the last City Gathering - “Support community assets (such as community centres/ groups) to reduce social isolation and improve mental wellbeing, focusing particularly on communities with mental health inequalities.” HAF Summer Programme BCC Funding to run 20 activities for children and young people over the summer holidays. Imperial Apartments Funding from Quartet through their Express grant programme, to set up a community garden group for residents at Imperial Apartments; this is being coordinated by a BCC Community Development Worker. Performing Harts Funding from Quartet through their Express grant programme, for ACTA and a local resident to run free weekly Youth Theatre for vulnerable young people aged 8-12 living in Hartcliffe and Withywood. Jewsons Sustainable Food In collaboration with BCC Community Development Team - Project to enable and empower people living in BCC owned social housing in Hartcliffe to engage with and take action towards a more sustainable food system. Increase social networks and build confidence and self-esteem through activities and create a legacy that motivates long term engagement. Merchant Venturers - Place Based In partnership with South Bristol Youth (SBY) to build on a Social Action place-based change transition programme for students going from primary to secondary school, raising their aspirations and tackling anti-social behaviour. WECA - Community transport Funding from the West of England Combined Authority (WECA) to run the CATT bus service for the local community. A total of £241,500 (2020: £259,000) was received of which £120,750 (2020: £129,500) was passed directly to partners and not recognised as income. Other small restricted projects Various funds received for plants for parks etc, assisting in area committee meetings, Grassroots football, encouraging new players and adapting to Covid rules.

29

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

16. Movements in funds (continued)

Purposes of designated funds

Fixed assets fund This represents the net book value of fixed assets held.

Community transport (mini buses) Fund to cover any future repairs or replacements of CATT mini-buses.

Repairs and operating Fund to cover any major repairs that may be required to the @Symes building.

Redundancy Cumulative fund to cover the costs of redundancies should they become necessary in the future.

Operating reserve fund To support the sustainability of the charity in the event of income not reaching expected levels, or to cover unplanned events and assist, if needed, the closedown of the organisation.

Transfers between funds

The transfer out of the National Lottery Community Fund and General fund represents the purchase of fixtures and fittings and computer equipment, held in the fixed assets fund.

30

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

16. Movements in funds (continued) Prior year comparative:

Movements in funds (continued)
Prior year comparative:
Restricted funds
Community groups
Wesport - Satellite Club
BCC - Community Spaces
Quartet - Funding the Future
Quartet - Energy Grant
Bus Funds
Facilitating Bristol
BCC - ABCD Training
Mohn Westlake
National Lottery
Community Fund
BCC - Future Parks
Community transport
Other small restricted projects
Total restricted funds
Designated funds:
Fixed assets fund
Community transport (mini buses)
Repairs and operating
Redundancy
Operating reserve fund
Total designated funds
General funds
Total funds
Total unrestricted funds
Morrisons Foundation -
Youth Workers
BCC - Emergency Assistance
Grants
Merchant Venturers - Place
Based Social Action
Unrestricted funds		 £
1,750
1,443
350
9,780
1,480
10,572
44,840
1,200
7,133
9,657
59,705
-
-
-
-
700
At 1 April
2020		 Income
£
£
-
-
60
(1,095)
-
-
15,000
(17,780)
-
-
-
(10,572)
-
(4,675)
-
-
-
(7,133)
60,000
(42,666)
11,038
(41,110)
53,900
(53,900)
2,000
-
25,000
(25,000)
120,750
(136,047)
-
-
287,748
(339,978)
-
(27,204)
67,184
-
879
-
-
(7,871)
-
-
68,063
(35,075)
162,675
(120,243)
230,738
(155,318)
518,486
(495,296)
Expenditure		 £
-
-
-
-
-
-
(40,165)
-
-
-
(2,232)
-
-
-
15,297
-
Transfers
between
funds		 £
1,750
408
350
7,000
1,480
-
-
1,200
-
26,991
27,401
-
2,000
-
-
700
At 31
March
2021
148,610 287,748 (339,978) (27,100) 69,280
84,596
59,099
31,768
61,507
57,787		 -
67,184
879
-
-		 (27,204)
-
-
(7,871)
-		 42,171
(16,914)
9,000
4,145
(2,787)		 99,563
109,369
41,647
57,781
55,000
294,757 68,063 (35,075) 35,615 363,360
71,359 162,675 (120,243) (8,515) 105,276
366,116 230,738 (155,318) 27,100 468,636
514,726 518,486 (495,296) - 537,916

31

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2022

17. Operating lease rentals

The charity had operating leases at the year end with total future minimum lease payments as follows:

follows:
Amount falling due:
Within 1 year
Within 1 - 5 years		 2022
£
1,108
554		 2021
£
1,108
1,662
1,662 2,770

18. Related party transactions

Terry Wright, trustee of HWCP during the year, is also a trustee of the charity Hawkspring. During the year, HWCP invoiced Hawkspring £10,039 (2021: £8,665) in respect of office rental, associated service charges and room hire in the @Symes building. Of this amount, £1,279 (2021: £727) was outstanding at the year end.

Susan Walker, a trustee of HWCP, is also a director of Grassroot Communities CIC. During the year, HWCP paid Grassroot Communities CIC £Nil (2021: £4,138) for services provided. There were no amounts outstanding at year end.

The trustees are not aware of any further related party transactions during the year.

32