Company no_ 03876616
Charity no. 1093226
Upper Horfield Community Trust
Report and Unaudited Financial
Statements
31 March 2022
•ABJ¢EEHC*
IN12r2022
COMPANIES HOUSE
A15
#163

Upp•r Horfi•ld Communlty Trnst
R•for•nce and administrative d•tails
Forthe
arend¢d 31 Mar¢h 2022
Cornpany numb•r
03876616
Charlty number
1093226
Regist•r•d offi¢e and
opefalional address
The Community Centre
Eden Grove Meiho¢J"sl Church
Eden Grove
Horfiekl
Bristol
BS7 OPQ
Tru$te¢s
Tnjstees. wfh) are a￿0 directors under company law. who served during
the year aThl up lo ts date of this report were as folknws..
Brenda Massey
Susan Milestone
Thomas Renhard
James Wilson
8ankers
HSBC
27 Gloueester Road
Bristol
BS7 OSQ
Independ•nt
•xaminers
Godfrey Wils()n Lbmiled
Chartered accountanfs arKI statutory auditors
5th Fl(yy Mariner House
62 Prince Street
8ristol
BS14QO

Upper H¢)rfield Community Trust
Report of the trusts*s
For th•
ar •nd•d 31 March 2022
The InJslee5 present th￿r report and the unaudrted financol ststements of the charity for the year
ended 31 March 2022.
Reference and administrative infonnation set out on page 1 fomis part of this report. The finantial
statements comply wlh current statutory requirements. the Memorandum and Ar1icEes of Association
and the Slalemenl of Recommended Practice- Accounting and Reporting by Charities {effective from
January20191.
Structur•, govemance and management
Status
Upper Horfield Community Tru51 is a company limited by guaranlee {regislration number 038766161
incorporated on 12 November 1999 and granted tharilable status by the Charity Commission under
nwnber 1093226.
Organisation
The Iruslees as charity trustees have control of the charity and 115 property and funds_ The truslees
when complete, consist of at least th￿e and not MO￿ than ts￿1¥8 individuals. all of whom must be
members. One thirtj of the trustees must retire at eath AGM.
The Direceors
The boaid of directors. who are trustees for the purpose of Charity law. served during the year
and up lo the date of this report are set out on page 1.
Public ben•fit
The trustees have compfied with their duty under Secbon 4 of the Charities 2011 to have due
regafd to public benefit guidance published by the Charity Commission.
Recruitment and appolntment ollmstees
The Irustees are appointed by elect￿n from the pecole of the defined 8rea al the Annual General
Meeting. To qualify, eath Iruslee must live or wryk in the defined area. The lemi of office 1$ 3 years.
A third of the Iruslees slaTrJ dowm each year but rnay slarKI for rwleclion. The InJ51ees may eOwopI
Yo members with required skills from outside the defined area. Thes8 are 1 year appoinlrnents. The
trustees may fill vacancies that arise unb"I the folbwin9 AGM. The trustees approach members of the
community wth the required knowledge and skills to wn the trust lo encourage them lo stand for
election. This is not always successful.
Objèctives and activities
Objects of the Charity..
To promote and benefft the people of Upper Horfield wrthout dislinclion of sex, of political.
religious or other opinions. by ass¢xialing the local authorities. voluntary organisations and people
in a common effort to advance education and to provide faulth'es in the interesls of social welfare
for recreation and ￿lsure time occupation. and to proV￿e childeare wth the object of improving
the conditsons ol life of the Sa￿ people.,
To establish or to secure the eslablishmenl of a centre in Upper Horfield and to maintain and
manage. or to ¢(￿perate wth any k)cal statulory authority in Ihe maintenanee and management
ol such a centre for acts'wties promoted by the charity and its eonsb"tuent bodies in furtherance of
the abovo objocts.. and
The charity shall be nonvparty in polib.cs and rn)fvsectsrian in reltr3ion.

Upper HorfKld Communlty Trusl
Report of the trustees
For the
ar ended 31 March 2022
.Summary of main obS•div•s in fthtim to the abov• objects
To continue to provide h#3h quahty Cohesi￿ community services and faciliti&s.'
To liaise with partner agerries lo enable the proviS￿n of additional servbces..
. To provide self￿elp ¢)PPOrtunths for members of the local communty.
. To provide a focal PCAnl and a for kjcal residents.. and
To ensure our activitses aTr enwtyunentslty sustainable.
R•port from th• Chalr. R•¥d Canon Jam•s Wllson
. This sèt of accounts cov8r Ih8 second year aff8Cted by COVltb19. This continued to be a very
. difficult period for Upper H¢NfiehJ C(ffjmurMty Trust.
During the year the charity continued to r8vi8w its financial position and approaeh to aspects of
service delivery and reconfwured IPrA to wt the chanty on a more Sustainab￿ foots"ng. As is shown in
this sel of accoun15, we have managed to maintain an improved cash F*)stt￿ for the Irust.
iDurin9 the financial year. we have..
Supported bookings that enai4ed Nilal training to be deh'vered to key *vrkors and members of the
local community..
Supported community groups to meet COVID-19 safe guidelines. This induded groups for
bcal mums an¢J their tsab￿, acbr¥J *Tykshops for young people and adults. yoga for pregnant
women. and other acttvities.. and
The classes are running wel. 411th emphasis on the frtness of the ehjerly and opportunities for
those with mentsl health ISSU￿ lo meet in a supportive anwronment. The gende exercise class
has continued to run well w7th ts tutor for parts of the year.
Flnan¢lal rnvlew
For the year ended 31 March 2C122, incoming resources were £34,556 12021.. £44.8191 and
r8sources expended were £40.676121r21: £44.1 $7}. ￿SUIting in a def￿11 of £6.12012021.. surplus for
the year of £6621. Total fuThJs at 31 March 2022 were £71.997. which were fully unrestricled12021'.
£78.1171.
Ro$enie$ poll¢y
The trustees are working lo trrtjdd up ar*J Ihen maintain reserves whKh are equivalent to kn months
'.trading, which is the equivaknl 01 £10.CW. This is to cover any liabilities of payThenls lo staff if the
' tnjst was to stop its aclivilie5. Any end of year surplus is transferred to the ￿seThe5 to make up this
'amounl. Unreslricled general r•serves a13"1 March 2022 were £13,570 meaning the trust has met
. its reserves targeL The trustees. thereftyè. consider the trust tr) be a 90ing concem.

Upper Horfield Community Trust
R•port of th• tru$tse$
For the
ar ended 31 March 2022
Plans for luture periods
Plans for the next financial year are to continue to secure sustainable development and income
streams to safeguard the charity into the uncertain economic future and continue our aims of last
year.
To lormalise relationships wth Eden Grove Methodist Church.,
To bring a mor8 varied prcgramme of events and courses lo build up our community. by
supportin9 our eklerly to remain acts.ve and feel secure in their homes:
To provide further volunteering oprrf)rtunities for local people, lo supwt them in maintaining and
dev&l0￿.n9 skills for work induding a Jobs club-
To promote the Upper Horf￿1d Community Gardening Club arKI hHJhlwht environmental issues
facing our communty,
. To contsnue tr) d8vebp our rarwJ8 of adivibes and dasses for local people with an emphasis on
building diversty and accessibilty. and
. To secuo proper investrnent ￿ our 5￿Ulh.
Statement of responsibilities of the trustees
The twstees Iwho are also directors of the charity for the purposes of company lawl are responsible
for preparing the tnJst88s' report and the financial statements in accordance with applicabte law and
United Kingdom Accounting SlarKlards, including Financial Rep)rts"ng Standard 102= The Financial
Reporting Standard applicable in the UK and Republic of IreEand (Uniled Kingdom Generally
Accepled Accountsng PraCt￿e).
Company law ￿quI￿$ the trvstees lo Prepa￿ ffinancial statements each financial year. vthich give
a Irue and fair v￿W of the state of affairs of Ihe charity and of the income and expenditure of the
charity for that period. In preparing those financial stslements the trustees a￿ reqUI￿d lo..
select sytsble accounting policies and then appty them consistenty.,
observe the methods and principles in the Charity"es SORP..
make judgements and accounting estimates that are reasonable and prudent..
stale whether applicable UK accounting standards and statements of recommended praclice
have been followed. subject lo any rnalwial departures disclosed and explained in the financial
slalemenls.. and
prèpare the finanoal slalements on the going C￿cern basis unless it is inappropriato to presume
that the charity *MII continue in operation.
The trustees a￿ ￿SPOnsIble for keeping proper accountiNJ records which drsclose reasonable
a¢¢ura¢y al any time the financial position of the charity and which enable them to ensure that the
financial statements compty with the Companies Act 2006. The trustees are also responsible for
safeguardirv4 the asgels of the charity and hence for tsking reasonable steps for the prevention and
detection of fraud and other iiregularities.
The tnJstee5 ar8 responsible for the maintenanee and integrity of the corporate and financial
information included on the charitable companVs website. LegislatTron the Un(ted Kingdom
goveming the preparation and dissemination ol financial stalements may differ from legislation in
otheriurisdiclK)ns.
Members of the charity guarantee lo contritMAe an amount rK)t exceeding £1 to ass81s of the
charity in the event of wnding up. Th8 tnjstees a￿ m8mbers of Ihe tharity but this entitles them only
to voting rights. The Iru$te8$ have benef￿al interesl in the charty.

Upper Horft•ld Community Trust
R•port of the trustees
Forthe
ear •nded 31 March 2022
Independent examiners
Godfrey Witson Limited were re-app)inted as independenl examiners to the charitsble company
dUT￿g the year.
Approved by the trustees on 14 December 2022 and 5NJned on the¥ behaw by
Thomas Rerthard - Trustee

Independ•nt examinefs r•port
To the trustees of
er Horfleld Cornrnuni
Trust
I report to the trustees on my examinab.on of the aco)unts of Upper Hoffjekj CommunKty Trust (the
charitable company) for the year ended 31 March 2022. which are set out on pages 7 to 18.
Responsibllities and basis of report
As the trustees of the charrtable eompany land also rts directors for the purposes of company lawl
you are responsible for the preparatson of the accounts in accordance with the reqU1￿MentS of the
Companies Act 20061.the 2006 Act'l.
Having satisfied myself that the accounts of the charilable company are not required to be audited
under Part 16 01 the 2006 Act and are eligible for independent examination. l ￿port Trn respect of my
examination of the charitsble companYs accounts as carried out under section 145 of Ihe Charit4es
Act 2011 I'the 2011 Act'l- In Car￿n9 out my examinatson I have followed the Directs"ons gwen by the
Charty Commissh)n under secb'on 145151 Ib} of the 2011 Act.
Indep¢nd¢nt examineV5 Statement
Godfrey Wilson Limited have provided payroll seThices to the charitable company for this financial
year. I confifm that as a member of the ICAEW l am subject to the FRC'S Revised Ethical Stsndard
2016. ￿tt￿h I have applied vrilh re5lXt to engagement.
I have completed my examination. I CC￿fi￿1 that rKJ material matters have come lo my attention in
connection with the examination 9￿ing me cause to believe that in any material respect..
111 accounting records We￿ ￿t kepl in ￿$Fect of the tharitsble company as required by section
386 of the 2006 Act-, or
{21 the acccMJnls do not accord wÉth those records", or
{31 the accounts do not cornpty wth the a¢￿Unting reqU1￿ments of section 3% of the 2006 Acl
other than any requirement that the accounts gtve a 'true and fair v¢eW ¥thich is not a matter
considered as part of an indeperKlent exarninakn"on,' or
{41 the aecounts have not been Prepa￿ in accordance wth the methods and principles of the
Slalemenl of Recommended Practice for accountsng and ￿pOrting by charities applicable to
charits'es preparing their accounts in aceordance wth the Finanaal ReportirKJ Standard
applicable sn the UK and RepublK of Ireknd {FRS 1021.
I have no ccncems and have come across no other matters in connection wAth Ihe examination to
which attention should be dravm in this reF¥)rt in order to enable a proper understanding of the
accounts to be reached.
Date.. 14 December 2022
Rob Wilson FCA
M•mber of the ICAEW
For and on behaw of-.
Godfrey Wilson Limited
Chartered a￿oUntants and statutory auditors
5th Floor Mariner House
62 Prince Str8el
Bristol
8S14QD

Upper Horfield Community Trust
Statement of Ilnancial a¢tiv•ties (incoo)or8ting an income and expenditure account)
For the
•ar ended 31 March 2022
2022
Total
2021
Total
Restricted Un￿StrICted
Note
Incomè from:
Donations
Charitable aclNities
other trading actiWt￿S
6.141
28.414
6.141
28.414
26,141
18,066
612
Total In¢ome
34,556
34.556
44,819
Expenditure on:
Charrtable athvibes
40,676
40.676
44,157
Total expen.diture
40,676
40.676
44,157
Nel income I lexpenditurel
and net movement in funds
16,120)
16.1201
662
R•conciliation of funds:
Totsl furtds brought forward
78.117
78,117
77,455
Total funds cathed forward
71.997
71.997
78.117
All of Ihe above results are derived from conlinuing activities. There were no other recognised gains
or losses other than those stated above. Movements in funds a￿ disclosecl in Note 14 to the
accounts.

Upper H¢rfeld Community Trust
8alan¢e sh•et
As at 31 March 2022
2022
2021
Note
Fixed a$$•ts
Tangible assets
10
58,427
64,879
Current a$so1s
Debtors
Cash al bank and in hand
925
14,063
18.031
14,705
Liablllll
Creditors.. am¢)unls falling due within 1 year
12
4.461
1.467
Net Current ass•ts
13,570
13,238
N•t ass•ts
13
71,997
78,117
Funds
Unrestr￿ed funds
Designated funds
Revaluab"on reserve
General funds
14
34.020
24,407
13.570
37.421
27.458
13,238
Total charity funds
71.997
78,117
The directors are satisfied Ihat the company is enliiled to exemption from the provisions of the
Companies Act 2006 {Ihe Aell relab.ng to the audit of the financial stslemenls for the yeac by virtue of
section 477121. and that member w members have requested an audit pursuant to section 476 of
the Acl.
The direetors acknowledge Iheir ￿spOnsIbl1￿e5 for.
{il ensuring that the Company keeps WOFer accountir¥J records which comply with section 386 of
Ihe Act.. and
lil) preparing financial stslements which give a true and fair view of the state of affairs of the
Company as at the end of the financial year and of its profit or ksss for the financial year in
accordance with the requirements of section 393. and which othe￿iSe comply wth the
requirements of the Act ￿latift9 lo ffinanual $￿eMents. so far as applicable to Ihe company.
These accounts have been wepared in aC￿rdance vthh the special promsions applicable to
cL¥npaThes subject to the small ¢ompanies' regime.
Approved by Ihe trustees on 14 December 2022 arKI si9fted on their behaw by
Thomas Renhard - Trustee

Upper Horfield Community Trust
Notgs to the financial statem•nts
For thè
¢af endod 31 March 2022
A¢counting policies
a) Basis of preparatlon
The financial statements have been prepa￿¢ in accordance with Accounting and Reporting by
Charili¢s.' Slatement ol Recommended Pradice applicable to charits'es in preparing their
accounts in accordan￿ with the Financial Reporting Standard applicab￿ in the UK and Republic
ol Ireland IFRS 1021 (effeth"ve 1 January 2019} - (Charities SORP IFRS 1021). Ihe FinanrAal
Reportiryj Stsndard appliCa￿e in the UK and Republic of IrelarMI (FRS 102) and the Companies
Act 2006.
Upper Horfield Community Trust meets the definition ol a public benefit entity under FRS 102.
Assets and liabilit￿S are initiaNy recogni5ed at historical cost or transaction vath unless
otherwise staled in the relevant acc¢)unting note.
bl Going ¢on¢ern basis of a¢counting
The accounts have been prepa￿￿ on Ihe assumptw thal the ¢harity is able lo eontinue as a
going concern. wtt￿h the trustees consider appropriate having regard lo the current level of
unrestn.cted ￿ServeS. There are no material ¥Jncertainb'es about the Charitys ability to conts'nue
as a going concem.
c} Income
Income is reccgnised when the charity has enlrtlemenl lo the funds, any perfonna￿e conditions
attached to the item of income have been mel. r( is probable thal the incryne %MII be received and
the amount can be measurèd r8liabty.
Income from Ihe govemment and other grants. vthether"'capitaf grants or 'revenue' grants, is
re¢ognised vthen the charity has ents't￿rnent lo the funds. any perfomance conditsons attached
lo the grants have been mel. it is probable that the income ￿11 b& receNed and the amount Can
be measured reliabty and is not delerfed.
d} Donated $ervi¢o$ and lacilities
Donated professional services and donated faalilies are reccsnised as income when the eharity
has control over Ihe ilern. any condib.ons associated th the donated item have been mot, the
receipt of econcKnic benefit from the use by the charity of the item, is probable and th8 economic
benefit can be measured reliably. In a¢¢ordance with the Chantbes SORP IFRS 102). general
volunteer time is not re¢ognised.
On racwpl, donated professional services and dona￿ faalities are recognised on the basis of
the value of the gift to the charity which is the arnounl the charity would have been willing io pay
lo obiain services or facilil*s of equivalent economic benefit on the open market- a
corresp¢)nding amount is then reccqnised in expendilure in the per￿ of receipt.
el Interest receivable
Interest on funds held on deposit is inchjded when receivable and the arnount can be measured
liabty by the chanty.- this is nomially Up￿ notification of the interest paid or payable by the
k.

Upper Horfield Community Trust
Notes to th• finan¢lal statements
For the
¥ ended 31 March 2022
Accounting poli¢ie$ l¢ontinu¢d)
n" Funds accounting
Unreslricled funds are aVaila￿e lo spend on activities that lurther any of the Purposes of the
charity. Designated furKls are unrestricted funds of the chartty whtch the Iruslees have decNled at
their discretion to sel aside to use for a SFecrfic purpose. Reslricled funds are donatsons which
the donor has $pecrf￿d are to be solely used for Part￿Ular areas of the charitys work or for
specific projects being undertaken by the tharity.
91 Exp•nditur• and irr•cov•rable VAT
Expendrture is recognised once there is a legal or conslnjctive ob1val￿n lo make a payment to a
third party, il 15 probable that settlement will be required and the amount of the obligatrjn can be
measur8d rgltably.
Irrecoverdble VAT is tharged as a cost against the actrwty for which the expenditure was
incurred.
h) Allocatlon of support and gov•rnanu costs
Support costs arè those functions that assist the work of the charity but do not dwectty undertake
charitable acb"vib"e5. Govemance eost5 are the costs associated with the governance
arrangements of the charity. induding the ￿$ts of ￿Mplying constituts'onal and statutory
requirements and any costs assocrated ￿th the strategic management of the ¢hariVs aclivrties.
These Costs have been allocated in full to chantable aclivths on the basis that Ihe charity does
not undertake any direct fvndraising activibes.
i) Tangible fix¥d a$$et$
Depreuation is provkled at rates calcjjlated to WTite down the cost of each asset to its estimated
r8sidual value over its expected useful life. The dep￿COll0n rates in use are as follows=
8uiklings
Equipment
5% straight line
33.3% straight h'ne
Iterns of equipment a￿ ￿p[IalIsed t•there the purchase price exceeds £500.
J) Debtors
Trade and olher deblfxs a￿ recognised at Ihe settlemenl amount due after any trade discount
Offe￿d. Prepayments arg valued at the amount prepaid nel of any trade discounts due.
k) Cash at bank and in hand
Cash al bank and Cash in hand includes cash and short term highly liquid investment5 With a
short ma¢urity of Ihree months or less Ir¢)m the date of acqui51t￿n or openin9 of the deposit or
similar a￿ount.
l) Creditors
Credito(s and provisions are recognised where the charity has a present obligation resulting from
a past event thal will probably resutt in the transfer of fund5 to a third paty arKI the amount due
to settle the obligation can be measured or estimated reliabty- Crgdrtors and provisions are
normalty fecognised al th•r sgttlemenl amount after alb)wing for any trade discounts due.
10

Upper Horfield Community Trust
Noles to th• finan¢lal statements
For tho
ear ended 31 March 2022
Accounting poll¢le$ (continued)
rn) Flnan¢ial instruments
The charitable company only has financial assets and financial liabiliti.es of a kind that qualrty a5
basie finaneial instruments. Basic financial instruments are initialty recognised at transaelion
value and subsequenlty measured al their setdement value wilh the exception of bank loans
which arg subsequenty recognised at amortised cost ￿5￿g the effeth.ve interest method.
n} P•n$lon co$1$
The company oparates a defined contribution penS￿n scheme for rts employees. There are no
further liabilities other than that already recognised in the SOFA.
o} Accounting •stimates and kty judgements
'In the application of the charitys accounting policies, the trustees are required to make
judgemen15, eslimales and assumptions ab(AJt the carrying values of asset5 and liabilities that
not readily apPa￿nt from othei sources. The ests"males and underlying assumpts'ons are
based on historical experiersce and other factors that are considered to be relevant. Actual
results may drffer from these estimates.
The ests"males and under￿"ng assumptions are reviewed on an ongoing basis. Revisions lo
accounting estimates are recognised in the period in whth the estimate is re￿Sed if the ￿VisiOn
affects only that period. or in the peric*J of the re￿$lon and future peric•Js rf the revision affeels
toth cuffent and fubxe periods.
The key sources of estirnalion uncertainty that have a signifKant effect on the amounts
recognised in the financial ststements we described befow.
D•pre¢iatio
Depreciation is prowded at rates calculated lo write down the cost of ead) asset lo ils estimated
residual value over its expected useful lrfe. The rates in use are disclosed in note 1 li).
Prlor period cornparatives: statement of flnanclal activiti?$
2021
Total
Restricted Unrestncted
Incorne from..
Donats"ons
Charitable activities
Other trading activibes
26.141
18,066
612
26,141
18,066
612
Total income
44.819
44,819
Expendltur• on:
Charitable activities
44,157
44.157
Total expendllure
44,157
44.157
Net income and nrt mov•m•nt in funds
662
662
11

upper Horfield Community Trust
Not•s to the tinanclal $tatem•nts
For the
ar ended 31 March 2022
Income from donations
2022
Total
2021
Total
Reslitled Unrestn'cted
Oonations
Grants
1.276
4.865
1.276
4.865
676
25.465
6.141
6.141
26.141
AFI in￿9 from donations in Ihe prior year was uNestricted.
Income from charitable activities
2022
Tolal
2021
Total
Restn"cted Unreskncted
Rental and hire income
Events and actim1￿$
23.354
23,354
5.060
15.296
2.770
28.414
28,414
18,066
All income from charita￿e athities in the prior year was UnresIr￿ted.
Government grants
The charitable company receives government grants, defined as funding from Bristol City
Council and the Coronavirus Job Relent￿n Scheme. The total value of such grants in the period
ended 31 March 2022 was £4.865 12021= £25,064). There are no unfulfilled condilK)ns or
conlingwes attaehing to these grants in thè cJJrrent period.
12

Upp•r Horfield Community Twst
Notes to th• finan¢lal $latements
For the
ar ended 31 March 2022
6. Tolal •xp•nditur•
Support and
govemance
cosls
Raising
funds
Charitable
activitsos
2022 Total
S*aries Inole 81
Classes antj activib'es
Centre rnanagement
Deprecrdtio
Independent exarnination
17.844
771
14.409
17,844
771
14,409
6,452
1.200
6.452
1,200
Sub4olal
33.024
7.652
40,676
All¢xaiKm ol suppc¥l and
govemance ￿$ts
7.652
Total gxpendiiure
40.676
40,676
Total govemance costs were £1.200 {2021". £1,080).
Prlor peri¢xl comparative
supp￿ and
governance
costs
Ratsing
funds
charits￿e
activits8S
2021 Total
Salaries Inole 8}
Classes ant1 ath'vities
Centre mana9ement
Depreciation
Independent examination
20.565
420
15,640
20,565
420
15,640
6.452
1.080
6.452
1,080
Sub4olal
36.625
7.532
44,157
Allocathjll ol support and
goveman¢e Costs
7.532
Total expenditu
44,157
44,157
13

Upper Horfield Community Trust
Notes to the financial statements
Fort
•ar •nded 31 Mar¢h 2022
7. Net movement in funds
This is stated after charging:
2022
2021
Depreaation
Operating lease payments
Trustees, remuneration
Trustees, reimbursed expenses
Independent examiners. remunerat￿1
Irklependenl examina
other services
6.452
2,685
6,452
5,583
25
1.200
564
1,080
210
Trustees. reimbursed expenses relating lo truslee consist of prinling costs incurred for Ihe
charitable activities of the charity.
Staff ¢osts and numbors
Staff Costs were as f¢Jk)ws:
2022
2021
Salaries and wages
Employer pensions
Re(lundancy
17.844
19,041
204
1,320
17,844
20,565
No empknyee eamed more than £60.0￿ during the year.
The kèy management personnel ol the charitalye company comprise the trustees. They did not
receive any rernuneration for thwr services during Ihe current or prior year.
Redundancy payments in the pric* year comwise a statukny payment lo one employee. from
general fijnds.
2022
No.
2021
No.
Average head ctyjnl
9. Taxation
The charity is exempt from Cor￿ratiOn tax as all ils inc43me is charita1￿8 and is applie(J for
charitable purposes.
14

Upp•r Horfield Community Tmst
Note5 to th• flnan¢lal statements
Foi Ihe
ear •nded 31 March 2022
10. Tangibl• fix•d ass•ts
Buildings
Total
Co$t
At 1 April 2021
Addit￿n$ in year
129.049
129,049
Al 31 March 2022
129.049
129,049
D•pre¢iation
Al 1 April 2021
Charge for the ye
64.170
6.452
64,170
Al 31 March 2022
70,622
70,622
Net book value
Al 31 March 2022
58.427
Al 31 March 2021
64,879
64,879
Buildings were slated at deemed cost on transition ￿ FRS 102 based on an independent
valuation carried out in the year ended 31 December 2011. The historical cost of the buiklings is
£68.030.
11. Debtors
2022
2021
Trade debtors
Other debt(
3.707
261
825
100
3.968
925
12. Creditors . amount$ due within 1 y•ar
2022
2021
Trade credi
Accruals
Tax social security
3.149
1.200
112
93
1.080
294
4.461
1,467
1S

Upper Horfeld Ctxnmunity Trust
P401es to th• financial statoments
Fort
¥ ended 31 March 2022
13. Analysis of net ass•ts b•tw••n funds
Restricted Des￿nated Revaluation
furKIs
funds
reserve
General
funds
Total
lunds
Tangible fixed assets
Current ass8ts
Current liabilities
34.020
24.407
58.427
18.031
4.461
18.031
4.461
Net a$set$ at 31 March 2022
34,020
24,407
13.570
71.997
Prlor peflod comparntlve
Resfricled t)esignaled Revaluafion
funds
fvnds
reserve
Ger￿al
funds
Total
funds
Tangible fixed assets
Current assets
Curnenl liabilities
37.421
27.458
64,879
14,705
1,467
14.705
1.467
Net a$s•ts at 31 March 2021
37.421
27,4S8
13,238
78,117
16

Upper Hortleld Community Trust
Notes to th• finan¢lal statements
For th•
ear •nd•d 31 Alarch 2022
14. Movements in fvnds
At 1 April
2021
At 31 March
2022
Income
Expenditure
Unr•strict•d funds
Desiqnated fund5'.
Building depr?ciatK)n fvrKI
Revaluation reserve
Genefal furLds
37.421
27.458
13.238
13,401}
13,051)
34.224
34.020
24.407
13.570
34.556
Total unrestricted fund5
78.117
40.676
71,997
Total lund$
78,117
34.556
40.676
71.997
Prfor perfod comparativ•
Al 1 April
2020
At 31 March
2021
Income
Expenditure
Unrostrictad fvnds
Designated funds".
BLtilding depre¢ialion fvThJ
Revaluation reserve
Gener* funds
40.822
30.509
6.124
{3,4011
13,0511
37,705
37,421
27,458
13,238
Total unrestricted funds
77.455
44.819
44,157
78,117
Total funds
77.455
44,819
44,157
78.117
Purpo$¢s of designated funds
Building deprgciabon fvnd
This ￿p￿SentS the nel bTr)k value of fixed assets not hehy wthin the revaluation reserve.
17

Upper Horfield Community Trust
Notes to the Ilnancial statefflents
Forthe
ear •nd•d 31 March 2022
15. Operating lease ¢ommltm•nts
The charity had operab'ng leases al Ihe year eryj with totsl futu￿ minimum lease payTrenls as
Idlows:
2022
2021
Amount fallirKJ due..
Within 1 year
Within 1- S yea
2,270
2,270
16. Related party transactions
There no related paty transactions within the Cufrenl or prior year.
18