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2024-03-31-accounts

Company no. 04167878 Charity no. 1092914

Hartcliffe and Withywood Community Partnership Report and Audited Financial Statements 31 March 2024

Hartcliffe and Withywood Community Partnership

Reference and administrative details

For the year ended 31 March 2024
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 (resigned 31 July 2024)
Karen Richards (resigned 29 August 2024)
Rosa Targett (appointed 31 July 2024)
Sue Walker
Terry Wright
Key management Carrie Chamberlin
personnel
Auditors Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD
Bankers The Co-Operative Bank Triodos Bank
PO Box 250 Deanery Road
Skelmersdale Bristol
WN8 6WT BS1 5AS

1

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2024

The trustees present their report and the audited financial statements for the period ended 31 March 2024.

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 an organisation led by the community, representing and working on behalf of a community on the southern edge of Bristol. HWCP was established in 1998 to lead the regeneration of an area of South Bristol, which is in the lowest 10% of multiply deprived wards in England. It is an isolated area of Bristol known for its lack of engagement with the rest of the city, as well as with political and economic life. We work with a wide range of partners, from residents to local and national organisations, to help tackle some of the intergenerational 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 that creates a sustainable and supportive local environment for people to feel empowered, realise their potential, and create positive change.

Our Values

Our Community Development Work

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

Our aim is to create a sustainable and supportive local environment in which people can 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 2024

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 have worked in partnership with over 50 organisations , creating more opportunities for local people to access services and activities. This 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, confidence, and take ownership of local solutions, by:

All our staff across the organisation are able to signpost and refer people who come into the building asking for our help. During the year, we received 1,944 enquiries , and we were able to provide the needed information and/or referrals to support activities or services within the community.

Symes Community Room

The Symes community room is a free-to-use space within our Resource Centre, for groups, organisations and community members. During the year we have seen an increase in the regular activities and drop-in services being offered and extended our organisational partnerships.

Organisations we have worked with:

▪Watkins Solicitors

▪South Bristol Advice Service

▪Hawkspring ▪Shelter ▪Bristol Libraries

▪NHS Talking Therapies ▪Caring in Bristol ▪Next Link

▪Bristol City Council ▪CHAS

▪Bristol Family Hubs

----- Start of picture text -----
Partnership work in the Community
Room
10
7
6
4
so oe
Q1 Q2 Q3 Q4
----- End of picture text -----

▪SENDAS

3

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2024

----- Start of picture text -----
3%0%0%1%
6%
a Coffee drop in
a Housing Drop in
13% 36% Knitting Needles
a South Bristol Advice drop in
a Watkins Solicitors
1 . Housing Drop in
i] Book Club
a Family Hub drop in
a NHS Talking Therapies
17%
Lj SENDAS
6%
18%
Particpants Existing and New taking Regular Sessions in the Community
part in session in the Community Room
Room
50
47
186
100 106 117 25 24
60 18 36 27
Q1 Q2 Q3 Q4
™ New participants ™ Existing Participants Q1 Q2 Q3 Q4
----- End of picture text -----

Long-term collaboration

One of our very successful partnerships has been with Creative Shift. This is an art support programme that aims to help people feel well and improve their well-being. Participants are referred through social prescribing, local GPs, and other organisations.

Skills Building for Young People

We aim to develop opportunities for young people to learn new skills, build confidence, and achieve their aspirations so they have better prospects and access to employment.

We support a programme of activities for children, young people and families, term-time and during the holidays. We work with others to ensure there is at least one activity per day during the week.

Over the last year we have facilitated and/or supported 36 different types of regular activities in the community, which have included sports, dance and creative arts. 1,968 people took part and 461 for the first time. We supported 39 one off sessions/events with 1,490 people attending.

The Hartcliffe BMX Club is a firm favourite with young people and in September 2023, HWCP became the lead partner for the club. We support a weekly session during April and October and regularly have over 20 young people in attendance.

4

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2024

Communications

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

Building

The Symes Resource Centre provides office space for organisations that provide support in South Bristol and meeting space for organisations, groups, and the Hartcliffe Library.

We provide office and meeting space for the following tenants:

Community Transport - CATT

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

During and after the restrictions to movement put in place by the government due to the pandemic our membership and journey numbers decreased. However we are pleased to report that we are getting close to being back to pre-pandemic levels.

Structure, Governance and Management

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

The Board takes the decisions regarding annual budgets and agreement of policies. During 2020 the trustees introduced various committees to enable them to scrutinise specific areas of responsibility. The Human Resources (HR) Committee and the Finance Committee continue to meet quarterly. The Health and Safety Committee meets twice a year.

5

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2024

All committees have Chair’s 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.

We reviewed our staff roles and structure and created senior roles to lead our community work and community transport work. This structural change has proved effective and enabled us to develop our offer to the community.

Financial Review

HWCP’s financial position at the end of the reporting period (March 2024), 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.

At 31 March 2024, we have a General Fund of £302,032 which leaves a figure of £125,091 once the wind down costs are removed.

The trustees have allocated these reserves to mitigate against the following risks: ▪£38,000 is allocated in case our main tenant does not renew their lease.

This leaves £87,091 to allocate in the 2024-25 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: ▪£39,787 for the purchase of replacement minibuses.

▪£59,761 for major repairs to the building.

We have transferred money from our general funds towards purchasing a replacement minibus and essential alternations due to legislation updates on our latch testing roof equipment, we hope these will take place during the next financial year.

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 will talk to the community to help us identify our priorities.

6

Hartcliffe and Withywood Community Partnership

Report of the trustees

For the year ended 31 March 2024

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 2024

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 7 November 2024 and signed on their behalf by

jbohin

Janice Bohin Trustee

8

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 2024 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 the provisions available for small entities, in the circumstances set out in note 7 to the financial statements, 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 other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. 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.

9

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 company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within 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 (who are also the directors of the charitable company for the purposes of company law) 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 the trustees 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.

10

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.

(7) We assessed the risk of fraud through management override of controls and carried out procedures to address this risk. Our procedures included:

▪Testing the appropriateness of journal entries;

▪Assessing judgements and accounting estimates for potential bias;

▪Reviewing related party transactions; and

▪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.

11

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 charity's 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 charity's 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 charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Alison Godfrey

Date: 8 November 2024

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

12

Hartcliffe and Withywood Community Partnership

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

For the year ended 31 March 2024

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
Net income / (expenditure)
Transfers between funds
Net movement in funds
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Restricted Unrestricted
£
£
-
100
312,785
280,052
-
5,670
-
6,985
312,785
292,807
-
27,357
389,834
238,548
389,834
265,905
(77,049)
26,902
19,505
(19,505)
(57,544)
7,397
181,623
528,722
124,079
536,119		 2024
Total
£
100
592,837
5,670
6,985
605,592
27,357
628,382
655,739
(50,147)
-
(50,147)
710,345
660,198		 2023
Total
£
500
600,544
520
-
601,564
25,690
536,655
562,345
39,219
-
39,219
671,126
710,345

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 15 to the accounts.

14

Hartcliffe and Withywood Community Partnership

Balance sheet

As at 31 March 2024

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
12
Net current assets
Net assets
14
Funds
15
Restricted funds
Unrestricted funds:
Designated funds
General funds
Total charity funds		 £
59,485
550,287
609,772
(84,113)		 2024
£
134,539
525,659
660,198
124,079
234,087
302,032
660,198		 2023
£
95,586
53,175
626,578
679,753
(64,994)
614,759
710,345
181,623
262,267
266,455
710,345

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 7 November 2024 and signed on their behalf by

jbohin

Janice Bohin Trustee

15

Hartcliffe and Withywood Community Partnership

Statement of cash flows

For the year ended 31 March 2024

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		 2024
£
(50,147)
48,520
367
(5,670)
(6,310)
19,119
5,879
5,670
-
(87,840)
(82,170)
(76,291)
626,578
550,287		 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

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 2024

1. Accounting policies

a) Basis of preparation

Hartcliffe and Withywood Community Partnership s a charitable company limited by guarantee registered in England and Wales. The registered office address is @symes Community Building, Symes District Centre, peterson Avenue, Hartcliffe, Bristol, BS13 0BE.

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 £536,416 and a cash balance of £550,287, 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 2024

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:

2024 2023
Raising funds 4% 6%
Charitable activities 96% 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 2024

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 2024

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
Donations
Total income from donations		 Restricted
£
£
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
Restricted
£
£
-
100
-
100
Restricted
£
£
200
300
200
300
Unrestricted
Unrestricted
Unrestricted		 2023
Total
£
500
600,544
520
601,564
25,690
536,655
562,345
39,219
-
39,219
2024
Total
£
100
100
2023
Total
£
500
500

20

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2024

4. Income from charitable activities

Income from charitable activities
Grants of over £5,000:
WECA Community Transport Grant
The National Lottery Community Fund
Quartet
Bristol City Council
GFY Trust
Hartcliffe Club for Young People
University of Bristol
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:
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
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		 Restricted
£
£
178,500
-
40,000
-
36,200
-
30,251
-
10,000
-
9,500
-
6,000
-
2,100
-
-
83,625
-
79,778
-
46,704
-
47,924
-
15,943
234
6,078
312,785
280,052
Restricted
£
£
154,750
-
99,333
-
25,000
-
25,000
-
9,400
-
5,400
-
30,589
-
-
74,712
-
72,109
-
47,557
-
33,121
-
12,466
-
11,107
349,472
251,072
Unrestricted
Unrestricted		 2024
Total
£
178,500
40,000
36,200
30,251
10,000
9,500
6,000
2,100
83,625
79,778
46,704
47,924
15,943
6,312
592,837
2023
Total
£
154,750
99,333
25,000
25,000
9,400
5,400
30,589
74,712
72,109
47,557
33,121
12,466
11,107
600,544

21

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2024

5. 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:
BMX Track
Community Development Plan
Community Resilience Fund
Hartcliffe Saints
HAF Activities
Talk, Back and Sides
Ukrainian Refugees
Grants < £2,000
West of England Combined Authority:
Community transport grant
Other government grants:
National Lottery Community Fund
Total government grants		 2024
£
-
15,000
-
4,000
4,751
5,000
-
1,500
178,500
40,000
280,988		 2023
£
5,000
-
9,400
-
5,200
-
5,000
2,460
154,750
99,178
280,988

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 2024

6. Total expenditure

Staff costs (note 8)
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
Grants payable
Events and activities
Sundries
Sub-total
Reallocation of support costs
Total expenditure		 £
11,727
-
-
-
-
11,200
-
-
-
-
-
-
-
22,927
4,430
27,357
Raising
funds		 £
£
278,612
23,455
3,363
-
91,660
-
20,875
283
-
7,380
-
29,668
19,311
-
42,716
-
-
48,520
-
367
16,579
-
50,023
-
-
-
523,139
109,673
105,243
(109,673)
628,382
-
Charitable
activities
Support and
governance
costs		 £
313,794
3,363
91,660
21,158
7,380
40,868
19,311
42,716
48,520
367
16,579
50,023
-
-
655,739
-
655,739
2024
Total		 £
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
2023
Total
562,345
-
562,345

Total governance costs were £7,380 (2023: £6,960).

23

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2024

7. Net movement in funds

This is stated after charging:

Depreciation
(Profit)/Loss on disposal of fixed assets
Operating lease payments
Trustees' remuneration
Trustees' reimbursed expenses
Auditors' remuneration (excluding VAT):
Statutory audit		 2024
£
48,520
367
554
Nil
Nil
6,150		 2023
£
32,537
(5,740)
1,109
Nil
122
5,800

In the prior year, one trustee was reimbursed for volunteer expenses.

In common with other charities of our size and nature we use our auditors to assist with the preparation of the financial statements.

8. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2024
£
291,348
13,676
8,770
313,794		 2023
£
219,696
15,588
6,812
242,096

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

Included in staff costs are redundancy and termination costs totalling £13,025 (2023: £Nil), comprising redundancy payments of £9,663 and compensation payments of £3,362. Redundancy and termination costs have been funded from unrestricted general funds.

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 £46,909 (2023: £43,891).

Average employee head count 2024
No.
13		 2023
No.
11

9. 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 2024

10. Tangible fixed assets

£
Cost
At 1 April 2023
36,806
Additions in year
-
Disposal
(857)
At 31 March 2024
35,949
Depreciation
At 1 April 2023
24,064
Charge for the year
6,105
On disposals
(654)
At 31 March 2024
29,515
Net book value
At 31 March 2024
6,434
At 31 March 2023
12,742
11. Debtors
Trade debtors
Accrued income
Prepayments
12. Creditors: amounts due within 1 year
Trade creditors
Accruals
Deferred income (note 13)
Taxation and social security
Fixtures
and fittings		 £
20,307
690
(608)
20,389
12,898
3,781
(444)
16,235
4,154
7,409
Computer
equipment		 £
121,740
87,150
-
208,890
46,305
38,634
-
84,939
123,951
75,435
2024
£
25,942
6,617
26,926
59,485
2024
£
43,107
14,868
18,788
7,350
84,113
Motor
vehicles		 Total
£
178,853
87,840
(1,465)
265,228
83,267
48,520
(1,098)
130,689
134,539
95,586
2023
£
35,895
7,447
9,833
53,175
2023
£
20,092
13,299
27,550
4,053
64,994

25

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2024

13. Deferred income

Deferred income
At 1 April
Deferred during the year
Released during the year
At 31 March		 2024
£
27,550
18,788
(27,550)
18,788		 2023
£
27,660
27,550
(27,660)
27,550

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.

14. Analysis of net assets between funds

Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2024
Prior year comparatives
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2023		 £
-
147,828
(23,749)
124,079
£
-
193,119
(11,496)
181,623
Restricted
funds
Restricted
funds		 £
134,539
99,548
-
234,087
£
95,586
166,681
-
262,267
Designated
funds
Designated
funds		 £
-
362,396
(60,364)
302,032
£
-
319,953
(53,498)
266,455
General
funds
General
funds		 £
134,539
609,772
(84,113)
Total
funds
660,198
£
95,586
679,753
(64,994)
Total
funds
710,345

26

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2024

15. Movements in funds

Movements in funds Movements in funds
£
Restricted funds
Community groups
174
Wesport - BMX Track
899
BCC - BMX Track
4,292
Quartet - Energy Grant
1,480
5,400
Quartet - Friends and Family BS13
2,499
National Lottery Community Fund
46,186
BCC - Future Parks
879
BCC - Make it Local
50,000
HAF Activities
508
Cost of Living Community Hubs
14,375
24,854
25,000
WECA - Community transport
-
Sports England Together
1,225
Ukrainian Refugees
3,648
Hartcliffe Saints
-
BCC - H&W Community Plan Group
BCC - Welcome Space (GFY Trust)
-
Crime Prevention-BMX Project
-
Everyday Integration
-
Hartcliffe BMX Club
-
South Bristol Locality Partnership
-
Talk, Back & Sides
-
Other small restricted projects
204
Total restricted funds
181,623
Merchant Venturers - Place
Based Social Action
Jewsons Sustainable
Food Project
Quartet - Mental Health &
Wellbeing
At 1 April
2023		 Income
£
£
500
(44)
-
(539)
-
(1,992)
-
-
10,000
(5,724)
-
(2,499)
40,000
(63,715)
-
(11)
-
(19,158)
4,751
(4,505)
25,000
(23,742)
-
(20,307)
-
(24,009)
178,500
(198,005)
-
(138)
-
(3,648)
4,000
-
15,000
-
10,000
(6,694)
2,850
(428)
6,000
(6,000)
4,500
(1,351)
4,000
(600)
5,000
(3,258)
2,684
(3,467)
312,785
(389,834)
Expenditure		 £
-
-
-
-
-
-
-
-
-
-
-
-
-
19,505
-
-
-
-
(3,306)
-
-
-
-
-
3,306
Transfers
between
funds		 £
630
360
2,300
1,480
9,676
-
22,471
868
30,842
754
15,633
4,547
991
-
1,087
-
4,000
15,000
-
2,422
-
3,149
3,400
1,742
2,727
At 31
March
2024
181,623 312,785 (389,834) 19,505 124,079

27

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2024

15. Movements in funds (continued)

Total restricted funds
Designated funds:
Fixed assets fund
CATT operating fund
Repairs and operating
Total designated funds
General funds
Total funds
Purposes of restricted funds
Community groups
Unrestricted funds
Total unrestricted funds		 £
181,623
At 1 April
2023		 £
181,623
At 1 April
2023		 £
181,623
At 1 April
2023		 £
19,505
Transfers
between
funds		 £
124,079
At 31
March
2024
95,586
128,194
38,487		 -
6,984
834		 (48,887)
-
(13,560)		 87,840
(95,391)
34,000		 134,539
39,787
59,761
262,267 7,818 (62,447) 26,449 234,087
266,455 284,989 (203,458) (45,954) 302,032
528,722 292,807 (265,905) (19,505) 536,119
710,345 605,592 (655,739) - 660,198

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 - 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 - 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.

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).

28

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2024

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

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

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. Sports England Together To help reduce the negative impact of COVID-19 and the widening of the inequalities in sport and physical activity. Ukrainian 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.

29

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2024

15. Movements in funds (continued) Purposes of restricted funds Hartcliffe Saints

Funding from Bristol City Council to enable local residents to reignite the “Hartcliffe Saints” football team for boys aged 1519 years.

BCC - H&W Community Plan Funding from Bristol City Council to support a group of Group residents to development a Community Plan for Hartcliffe and Withywood. BCC - Welcome Space (GFY Go Fund Yourself Trust funding for the South Bristol Trust) Methodist Church to enable the Church to be accessible and open to residents and professionals to come and be together. Crime Prevention-BMX Project Funding awarded to support and develop the BMX track/project with the aim to reduce violence, crime, and antisocial behaviour, received from the Somerset Activity & Sports Partnership (SASP) and Wesports who manage the Crime Prevention fund on behalf of Avon & Somerset Constabulary. Everyday Integration A pilot project in collaboration with the University of Bristol to embed and develop the Bristol Integration Framework into structures and processes of local governance in Bristol to improve everyday integration in and across the city. Hartcliffe BMX Club Funding received from Hartcliffe Club for Young People (HCYP) to enable HWCP to become the lead partner for Hartcliffe BMX Club moving forwards. South Bristol Locality Partnership To improve the wellbeing and health for the people who live and work in our community and inform the work of South Bristol Locality Partnership across South Bristol. Talk, Back & Sides Funding received from Bristol City Council to continue the Talk, Back and Sides project, which gives boys aged 8-16 years the opportunity to engage with their local community Youth Worker whilst receiving a free haircut. Other small restricted projects Various funds received for plants for parks etc, assisting in area committee meetings, Grassroots football, encouraging new players. 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.

30

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2024

15. Movements in funds (continued) Purposes of designated funds Repairs and operating Fund to cover any major repairs that may be required to the @symes building.

Transfers between funds

The transfer into WECA - Community transport from general 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 transfer between other small projects is to reclassify expenditure as the fund was no longer deemed a small restricted project.

Prior year comparative:
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 Activities
Imperial Apartments
Cost of Living Community Hubs
WECA - Community transport
Community Resilience Fund
Sports England Together
Ukrainian Refugees
Other small restricted projects
Total restricted funds
Jewsons Sustainable
Food Project
Merchant Venturers - Place
Based Social Action
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		 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)
174
(4)
899
(350)
-
-
4,292
-
-
-
1,480
-
5,400
-
2,499
-
-
-
-
(1,082)
46,186
-
879
-
50,000
-
-
-
-
23
508
-
-
14,375
-
24,854
-
25,000
36,356
-
-
-
-
1,225
-
3,648
(125)
204
34,464
181,623
At 31
March
2023
Transfers
between
funds
148,827 349,672 (351,340)

31

Hartcliffe and Withywood Community Partnership

Notes to the financial statements

For the year ended 31 March 2024

15. Movements in funds (continued)

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
Unrestricted funds
Total unrestricted funds		 £
148,827
At 1 April
2022		 Income
£
£
349,672
(351,340)
5,740
(32,537)
75,146
-
748
(7,421)
-
-
-
-
81,634
(39,958)
170,258
(171,047)
251,892
(211,005)
601,564
(562,345)
Expenditure		 Income
£
£
349,672
(351,340)
5,740
(32,537)
75,146
-
748
(7,421)
-
-
-
-
81,634
(39,958)
170,258
(171,047)
251,892
(211,005)
601,564
(562,345)
Expenditure		 £
34,464
Transfers
between
funds		 £
181,623
At 31
March
2023
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

16. 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 £16,236 (2023: £21,050) in respect of office rental, associated service charges and room hire in the @Symes building. Of this amount, £1,125 (2023: £1,451) was outstanding at the year end.

Helen Holland, trustee of HWCP during the year, is also a Councillor of Bristol City Council. During the year, HWCP received grants totalling £30,251 (2023: £27,060) from Bristol City Council.

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

32