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2023-03-31-accounts

Company no. 04167878 Charity no. 1092914

Hartcliffe and Withywood Community Partnership Report and Audited Financial Statements 31 March 2023

Hartcliffe and Withywood Community Partnership

Reference and administrative details

For the year ended 31 March 2023

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 2023

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.

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:

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 .

Through our Place Based Social Action (PBSA) and Community Development work we aim to respond to the following challenges:

2

Hartcliffe and Withywood Community Partnership

Report of the trustees’

For the year ended 31 March 2023

Connecting People

We aim to provide a role of connector within the community. Bringing people and organisations together to solve or alleviate some of the challenges listed above.

During the year we worked with 46 organisations to partnership work and connect people .

This has created more opportunities for local people to access services and activities and has broken down barriers between different parts of the community and/or community and services.

Supporting Safe Spaces

We aim to support and provide a safe community space for people to seek support, make friends, grow skills and confidence, and take ownership of local solutions, by:

This is to ensure people who need help have access to support, reach new people in the community, grow local people’s skills, confidence, resilience, connections, and sense of belonging.

All our staff teams across the organisation know where to refer people who come into the building asking for help. During the year 1,001 enquiries were received where we provided information, signposted, or referred people to support, activities or services within the community.

In addition, we commissioned the services of a community leader to help support and publicise the warm spaces in BS13.

We facilitated 55 different types of regular activities/support in the community.

Long - term Collaboration

A long-standing successful partnership has been with Creative Shift, supporting people to feel well and support a safe space for the use of art to improve wellbeing. The longer-term aim has been that some participants will feel confident to continue by themselves or with others.

3

Hartcliffe and Withywood Community Partnership

Report of the trustees’

For the year ended 31 March 2023

@symes Community Room

The community room is available for groups and community members to use free of charge. HWCP use it to run some activities with partners and also already established community led groups use it for their activities.

Skills Building for Young People

We aim to develop opportunities for young people to learn new skills to enable them to develop confidence and raise their aspirations, so they have more opportunities and better access to employment.

Over the last year we have we facilitated 36 different types of regular activities/support in the community. These include dance, drama and sports activities and drop ins for sexual and mental health. Sessions are being led by partners and people in the community, including young people.

We support at least one activity every day of the week. This enables us to build relationships and trust with people in the community so we can work alongside them on things that matter to them. 734 people took part 101 of them for the first time. We supported 27 one off sessions/events with 899 people attending.

The Hartcliffe BMX is a firm favourite with the young people. HWCP support the ongoing delivery on the track and helped to secure funding for a worker to ensure this popular space can be used to its full potential.

The Social Action Group who has been meeting since August 2021, recently started a new project, to help provide warm spaces and food through the winter months. The social action group met after completing their summer project which was to organise an event for the community and then worked towards planning and implementing the youth community meal.

The Social Action Young People’s Group meets weekly. 3 young women who attend the group organised a Reclaim the Night Walk, we worked in partnership with Bristol City Council and Morrison’s to ensure they had the resources and support they needed. 45 people attended and it got media attention.

We are Ruby , Lannie and Kiera . We live in Hartcliffe and are studying at 6th form.

In the summer of 2021, we went to a holiday activity looking at social action for young people and we ended up forming SAFE. Social Action for Everyone. SAFE is a group for young people who are interested in taking action in their community.

4

Hartcliffe and Withywood Community Partnership

Report of the trustees’

For the year ended 31 March 2023

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/.

We also received funding from Bristol City Council to co-ordinate the response to the cost-of-living crisis. We printed and delivered the WHAM! magazine to all homes in BS13 with a cost-of-living information pull out.

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.

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.

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.

Our passenger numbers and membership where understandably affected during the Pandemic but we continue to work to increase both so we can get back to Pre-Pandemic numbers.

5

Hartcliffe and Withywood Community Partnership

Report of the trustees’

For the year ended 31 March 2023

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PASSENGER TOTAL
2500
2000
1500
1000
500
0
Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23
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Structure, Governance and Management

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

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. The Human Resources (HR) Committee, the Finance Committee and the Health and Safety Committee continue to meet quarterly, all committees have chair’s that feedback to the board of trustees, highlighting any issues or decisions that need to be taken. 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 2023), is satisfactory, as all projects are within budget, and we have an adequate level of reserves.

The trustees have put a reserves policy in place to ensure that the Charity has sufficient funds to continue its core activity through unpredictable circumstances such as the withdrawal of funding or unexpected expenditure. This policy continues to be reviewed in light of the impact of the cost-ofliving crisis and high inflation.

The trustees have calculated that a figure of £191,890 would be required if the Charity needed to be wound down. This includes six months running costs and redundancy costs for all staff. This was increased from 2 months running costs in previous years and will continue at that level due to the uncertainty of funding.

6

Hartcliffe and Withywood Community Partnership

Report of the trustees’

For the year ended 31 March 2023

At 31 March 2023, we have a General Fund of £266,455, which leaves a figure of £74,565 once the wind down costs are removed.

The trustees have allocated these reserves to mitigate against the following risks:

This leaves £38,565 to allocate in the 2023–24 budgets to mitigate against the increased costs and the impact of the cost-of-living crisis.

Designated funds

The trustees have reviewed our current Designated Funds in line with our future plans:

A significant amount of our designated funds have been used early 2023/24 for the purchase of a minibus and repairs to the building. The trustees review and replenish designated funds as and when the need is identified.

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

Our Future

We will continue to progress our plans 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 completed the first phase of changes to the layout of the ground floor of the building and continue to plan for phases 2 and 3 which would see the library at the front of the building.

We will talk to the community to help us shape our plans for the future of our community development and place based social action.

We will ensure our organisational structure is fit for purpose and enables us to deliver our services and support in a safe, efficient and sustainable way.

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

7

Hartcliffe and Withywood Community Partnership

Report of the trustees’

For the year ended 31 March 2023

8

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2023

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 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 30 October 2023 and signed on their behalf by

J Bohin

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 2023 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:

▪have been prepared in accordance with the requirements of the Companies Act 2006.

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 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.

Alison Godfrey

Date: 31 October 2023

Alison Godfrey 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 2023

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
7
Net income / (expenditure)
Transfers between funds
Net movement in funds
8
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Restricted Unrestricted
£
£
200
300
349,472
251,072
-
520
349,672
251,892
-
25,690
351,340
185,315
351,340
211,005
(1,668)
40,887
34,464
(34,464)
32,796
6,423
148,827
522,299
181,623
528,722		 2023
Total
£
500
600,544
520
601,564
25,690
536,655
562,345
39,219
-
39,219
671,126
710,345		 2022
Total
£
82,592
570,631
207
653,430
27,154
493,066
520,220
133,210
-
133,210
537,916
671,126

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 2023

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		 £
53,175
626,578
679,753
(64,994)		 2023
£
95,586
614,759
710,345
181,623
262,267
266,455
710,345		 2022
£
78,538
100,309
567,325
667,634
(75,046)
592,588
671,126
148,827
354,165
168,134
671,126

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 30 October 2023 and signed on their behalf by

J Bohin

Janice Bohin Trustee

15

Hartcliffe and Withywood Community Partnership

Statement of cash flows

For the year ended 31 March 2023

Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
(Profit) / loss on disposal of fixed assets
Interest from investments
Decrease / (increase) in debtors
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		 2023
£
39,219
32,537
(5,740)
(520)
47,134
(10,052)
102,578
520
6,950
(50,795)
(43,325)
59,253
567,325
626,578		 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

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

16

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2023

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 £528,527 and a cash balance of £626,578, 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 2023

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:

2023 2022
Raising funds 6% 6%
Charitable activities 94% 94%

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% straight line
Computer equipment 20% straight line
Motor vehicles 20% straight line

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 2023

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 2023

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
Donations
Total income from donations
Prior period comparatives
Quartet Community Foundation
Mohn Westlake Foundation
Coronavirus Job Retention Scheme
Donations
Total income from donations		 Restricted
£
£
78,445
4,147
352,386
218,245
-
207
430,831
222,599
10,026
17,128
343,039
150,027
353,065
167,155
77,766
55,444
1,781
(1,781)
79,547
53,663
Restricted
£
£
200
300
200
300
Restricted
£
£
15,360
-
60,000
-
-
4,147
3,085
-
78,445
4,147
Unrestricted
Unrestricted
Unrestricted		 2022
Total
£
82,592
570,631
207
653,430
27,154
493,066
520,220
133,210
-
133,210
2023
Total
£
500
500
2022
Total
£
15,360
60,000
4,147
3,085
82,592

20

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2023

4. Income from charitable activities

Income from charitable activities
Grants of over £5,000:
WECA Community Transport Grant
The National Lottery Community Fund
Quartet - Cost of living community hubs
Merchant Venturers
BCC - Community resilience fund
Quartet - Mental health and wellbeing
BCC - BMX track
Grants of £5,000 or less
Other charitable income:
Membership and fares income
Service charge income
Rental income
Morrisons fund
Telecoms and utilities
Other miscellaneous income
Total income from charitable activities
Prior period comparatives
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		 Restricted
£
£
154,750
-
99,333
-
25,000
-
25,000
-
9,400
-
5,400
-
5,000
-
25,589
-
-
74,712
-
72,109
-
47,557
-
33,121
-
12,466
-
11,107
349,472
251,072
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
Unrestricted
Unrestricted		 2023
Total
£
154,750
99,333
25,000
25,000
9,400
5,400
5,000
25,589
74,712
72,109
47,557
33,121
12,466
11,107
600,544
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

21

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2023

5. Income from investments

Income from investments
2023 2022
£ £
Bank interest 520 207

Income from investments was unrestricted in the current and 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:
Community Resilience Fund
HAF summer programme
Ukranian Refugees
BMX Track
Active for Travel
Your holiday club
Make it local
Self Isolation
West of England Combined Authority:
Community transport grant
Other government grants:
National Lottery Community Fund
Total government grants		 2023
£
9,400
5,200
5,000
5,000
1,500
960
-
-
154,750
99,178
280,988		 2022
£
-
4,480
-
-
-
-
50,000
17,600
119,035
106,067
297,182

All income from government grants was restricted in the current and prior year.

22

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2023

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		 £
10,973
-
-
-
-
8,160
-
-
-
-
-
-
19,133
6,557
25,690
Raising
funds		 £
£
186,266
44,857
2,715
-
111,354
-
20,106
1,950
-
6,960
-
31,563
11,487
-
46,225
-
-
32,537
-
-
43,524
-
3,668
-
425,345
117,867
111,310
(117,867)
536,655
-
Charitable
activities
Support and
governance
costs		 £
242,096
2,715
111,354
22,056
6,960
39,723
11,487
46,225
32,537
-
43,524
3,668
-
562,345
-
562,345
2023
Total		 £
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
2022
Total
520,220
-
520,220

Total governance costs were £6,960 (2022: £9,391).

23

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2023

8. Net movement in funds

This is stated after charging:

Net movement in funds
This is stated after charging:
2023 2022
£ £
Depreciation 32,537 20,070
Loss on disposal of fixed assets - 4,980
Operating lease payments 1,109 1,109
Trustees' remuneration Nil Nil
Trustees' reimbursed expenses 122 Nil
Auditors' remuneration (excluding VAT):
Statutory audit 5,800 4,700
Other services - 51

One trustee was reimbursed £122 for volunteer expenses (2022: Nil).

9. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2023
£
219,696
15,588
6,812
242,096		 2022
£
215,735
12,115
6,620
234,470

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

There were no termination payments during the year (2022: £7,634 for two employees).

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 £43,891 (2022: £40,860).

Average employee head count 2023
No.
11		 2022
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 2023

11. Tangible fixed assets

£
Cost
At 1 April 2022
36,806
Additions in year
-
Disposal
-
At 31 March 2023
36,806
Depreciation
At 1 April 2022
17,817
Charge for the year
6,247
On disposals
-
At 31 March 2023
24,064
Net book value
At 31 March 2023
12,742
At 31 March 2022
18,989
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		 £
18,927
1,380
-
20,307
9,361
3,537
-
12,898
7,409
9,566
Computer
equipment		 £
121,925
49,415
(49,600)
121,740
71,942
22,753
(48,390)
46,305
75,435
49,983
2023
£
35,895
7,447
9,833
53,175
2023
£
20,092
13,299
27,550
4,053
64,994
Motor
vehicles		 Total
£
177,658
50,795
(49,600)
178,853
99,120
32,537
(48,390)
83,267
95,586
78,538
2022
£
77,790
6,175
16,344
100,309
2022
£
33,023
11,005
27,660
3,358
75,046

25

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2023

14. Deferred income

At 1 April 2022
Deferred during the year
Released during the year
At 31 March 2023		 2023
£
27,660
27,550
(27,660)
27,550		 2022
£
84,653
27,660
(84,653)
27,660

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 2023
Prior year comparatives
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2022		 £
-
193,119
(11,496)
181,623
£
-
157,432
(8,605)
148,827
Restricted
funds
Restricted
funds		 £
95,586
166,681
-
262,267
£
78,538
295,142
(19,515)
354,165
Designated
funds
Designated
funds		 £
-
319,953
(53,498)
266,455
£
-
215,060
(46,926)
168,134
General
funds
General
funds		 £
95,586
679,753
(64,994)
Total
funds
710,345
£
78,538
667,634
(75,046)
Total
funds
671,126

26

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2023

16. Movements in funds

Movements in funds
Restricted funds
Community groups
Wesport - BMX Track
BCC - Community Spaces
BCC - BMX Track
Quartet - Funding the Future
Quartet - Energy Grant
Quartet - Friends and Family BS13
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
Cost of Living Community Hubs
WECA - Community transport
Community Resilience Fund
Sports England Together
Ukranian Refugees
Other small restricted projects
Total restricted funds
Merchant Venturers - Place
Based Social Action
Jewsons Sustainable
Food Project
Quartet - Mental Health &
Wellbeing		 £
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 1 April
2022		 Income
£
£
-
(1,222)
-
(1,152)
-
-
5,000
(708)
-
(3,000)
-
-
5,400
-
3,000
(501)
-
(1,200)
-
(32,299)
99,333
(67,313)
-
(324)
-
-
-
(8,000)
-
(938)
5,200
(6,148)
-
(3,271)
25,000
(10,625)
-
-
25,000
-
154,750
(191,106)
9,400
(9,400)
4,129
(2,904)
5,000
(1,352)
8,460
(9,877)
349,672
(351,340)
Expenditure		 £
(354)
(4)
(350)
-
-
-
-
-
-
-
(1,082)
-
-
-
-
23
-
-
-
36,356
-
-
-
(125)
Transfers
between
funds		 £
174
899
-
4,292
-
1,480
5,400
2,499
-
-
46,186
879
50,000
-
-
508
-
14,375
24,854
25,000
-
-
1,225
3,648
204
At 31
March
2023
148,827 349,672 (351,340) 34,464 181,623

27

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2023

For the year ended 31 March 2023
16. Movements in funds (continued)
Designated funds:
Fixed assets fund
CATT operating fund
Repairs and operating
Redundancy
Operating reserve fund
Total designated funds
General funds
Total funds
Unrestricted funds
Total unrestricted funds		 78,538
134,321
36,160
50,146
55,000		 5,740
75,146
748
-
-		 (32,537)
-
(7,421)
-
-		 43,845
(81,273)
9,000
(50,146)
(55,000)		 95,586
128,194
38,487
-
-
354,165 81,634 (39,958) (133,574) 262,267
168,134 170,258 (171,047) 99,110 266,455
522,299 251,892 (211,005) (34,464) 528,722
671,126 601,564 (562,345) - 710,345

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.

BCC - BMX Track

Funding from Access Sport CIO for the Hartcliffe Pump Track, to support young people from typically underrepresented groups to kickstart a lifelong love of cycling for sport, recreation, and travel.

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.

Quartet - Mental Health & Wellbeing

To facilitate and enhance our current work around Health & Wellbeing.

28

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2023

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

Quartet - Friends and Family BS13

Funding for a small community led group, Friends & Family of BS13, to help bring the community together to improve their mental health and prevent isolation (One City Funding: Social Action Small Grants).

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 To create positive change by enabling people, communities, Fund and Department for Digital, local non-statutory organisations and the statutory sector to Culture, Media and Sport (DCMS) 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. 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.”

29

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2023

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

HAF Summer Programme

BCC Funding to run 20 activities for children and young people over the summer holidays.

Imperial Apartments

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. Cost of Living Community Hubs Bristol City Council funding to deliver the Cost-of-Living Hub Co-ordination across Hartcliffe, and to produce a special edition Cost-of-Living guide in our Wham magazine, and delivery across the BS13 area. 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. Community Resilience Fund To contribute and lead community conversations in our neighbourhood for the co-design of a deliberative and participatory decision-making proces alongside other VCSE organisations and Bristol City Council. Sports England Together To help reduce the negative impact of COVID-19 and the widening of the inequalities in sport and physical activity. Ukranian Refugees Funding from Bristol City Council to support a neighbourhood hub hosted by residents to welcome Ukrainian families moving to the BS13 area under the Homes for Ukraine Scheme.

30

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2023

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

Purposes of designated funds

Fixed assets fund This represents the net book value of fixed assets held. CATT operating fund 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 into WECA - Community transport from the corresponding designated funds is to cover the overspend and bring the carried forward balance to £nil. The transfer into the fixed assets designated fund from Community transport (mini buses) represents the purchase of vehicles. The transfers from Operating reserve and Redundancy designated funds into general funds reflect the decision to change how these are presented in the financial statements.

31

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2023

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

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
CATT operating fund
Repairs and operating
Redundancy
Operating reserve fund
Total designated funds
General funds
Total funds
Merchant Venturers - Place
Based Social Action
Total unrestricted funds
Jewsons Sustainable
Food Project
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		 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

32

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2023

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		 2023
£
554
-		 2022
£
1,108
554
554 1,662

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 £21,050 (2022: £10,039) in respect of office rental, associated service charges and room hire in the @Symes building. Of this amount, £1,451 (2022: £1,279) was outstanding at the year end.

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

33