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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 04396846 (England and Wales)
REGISTERED CHARITY NUMBER: 1093388

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2021

FOR

ROMNEY MARSH COMMUNITY HUB

PREVIOUSLY KNOWN AS
ROMNEY MARSH DAY CENTRE (AGE CONCERN)
LIMITED

Gibbons Mannington & Phipps LLP
Chartered Accountants

82 High Street
Tenterden
Kent
TN30 6JG

ROMNEY MARSH COMMUNITY HUB

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021

Page Page Page
Chairs Report 1
Report of the Trustees 2 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Cash Flow Statement 12
Notes to the Cash Flow Statement 13
Notes to the Financial Statements 14 to 22 
ROMNEY MARSH COMMUNITY HUB

CHAIRS REPORT

FOR THE YEAR ENDED 31ST MARCH 2021

Itisfairtosaythat2020/21hasbeenanunprecedentedyearinRomneyMarshCommunity Hub's
history.TheCharityenteredthefinancialyearamatterofweeksafternationallockdown was
implementedduetoCovid-19.InthemiddleofMarch2020,RomneyMarshDayCentre(aswe were
calledatthetime)calledameetingofover25differentorganisationstogether,toworkout a
co-ordinated emergency response approach across the Romney Marsh.

Ourbuildingwasadoptedasthecentralpointforthelocalresponsetothepandemicandasevenday a
weektelephonecallcentrewasopenedveryquickly.Over300volunteerswererecruitedinashort space
oftimetoassistwithanumberofrolesincludingthecallcentre,hotmealdelivery,shopping and
pharmacydeliveries,vaccinationcentrevolunteering,administrationsupportandcateringhelp,to name
butafew.Aleafletwascirculatedacross10,000homes,withthecallcentrenumberononesideand the
how to volunteer on the other.

WhiletheLockdownwasrelaxedforanumberofmonthsduringthesummer,theservicecontinued well
into2021.TheCharityhadtoadaptandoffermoreservicestopeople'sdoorsteps.Anumberof schemes
weresetuptokeepintouchwithmanyofourfrailandisolatedolderpopulation.Theseincluded themed
daysincludingVEDaywherestaffandvolunteersdressedupanddeliveredparcelstopeople's doors,
keeping people's spirits up.

Wehavebeenoverwhelmedbythecommitmentandkindnessofourstaffandvolunteersthroughout this
yearandourcollaborative,fastrespondingmodelhashighlightedwhytheMarshcommunity remains
strongdespiteourruralspreadacross16townsandvillages,includingahigher-than-average older
populationandpocketsofsocio-economicdeprivation.Thiscollaborativesupportworkingin partnership
with many organisations will live long in the local memory.

KentCountyCouncilandFolkestoneandHytheDistrictCouncilwerehugelysupportiveand provided
emergencyfundingtosupporttheresponsivecommunityservices,forthemostvulnerableinthe local
communitytoreceivehelpandsupport.TheCharitywasfortunatetoreceiveadditionaloneoff donations
overthisperiodfromanumberoflocalandnationalsourcestowardsouremergencyresponse.We also
learntthatthebidforservicesintheKentCountyCounciltenderforanewcontractintheSouth Kent
and Thanet region, had been successful, in partnership with Social Enterprise Kent (SEK).

Ourachievementsarebackedbymanyindividuals,heartwarmingstoriesandexpressionsof gratitude
from across the year to all of those involved in our successes and despite our shared losses.

Karen Leader - Chair of Trustees

Page 1

ROMNEY MARSH COMMUNITY HUB (REGISTERED NUMBER: 04396846)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006, present
theirreportwiththefinancialstatementsofthecharityfortheyearended31stMarch2021.The trustees
haveadoptedtheprovisionsofAccountingandReportingbyCharities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Policies and objectives

TheCharity'sobjectsaretopromotethecareofolderpeopleinanymatterwhichisnoworinthe future
deemed by law to be charitable within the Shepway District Council area of Romney Marsh.

Volunteers

In2020/21ourteamofvolunteersgrewfrom30inthepreviousyearto315,manyofthesewere local
peoplewhocameforwardtosupporttheCovidresponse.VolunteersassistedwiththeSupport Hub
helpingtosetupasevendayaweekcallcentre;deliveringhotmeals;assistingwithshopping and
prescriptions.TheTrusteeswouldliketothankallourvolunteersfortheirloyaltytothepeople who
neededhelpduringthepandemic.Whilstsomeofthevolunteersthatcameforwardintheheightof the
pandemichavereturnedtowork,wehavemanagedtoretainatleasthalfofourvolunteersandplan to
utilise their support to deliver our services in the next financial year.

Main activities undertaken to further the Charity's purposes for the public benefit

Allourcharitableactivitiesfocusontheneedsofolderpeopleandareundertakentofurther our
charitablepurposesforthepublicbenefit.AtRomneyMarshCommunityHubwehavetwogroups of
serviceusers;thosethatareover50andactiveolderpeopleandthosethatareintheirlate70s and
abovewhoarelessactiveandneedmoretraditionalsupport.Manyofthewardsthatourservice users
liveinareinthebottomthirdofthemostdisadvantagedcommunitiesintheUK,withaccessto services
featuring as a particular hardship in these areas. Outlined below are services provided.

ACHIEVEMENT AND PERFORMANCE

Key performance indicators

AtTrusteemeetingstheCharity'suptodatefinancialactivityagainstbudget,cashflowand bank
balancesarepresentedbytheTreasurerandFinanceOfficer.TheChiefOfficerprovidesawritten report
ateveryTrusteemeeting,outliningtheCharity'scurrentactivitiesandanyfuturethreats or
opportunities.KeyseniormembersofstaffalsoprovideTrusteeswithwrittenreportsontheservices they
manage.FundingfromstatutorybodiescomeswithKeyPerformanceIndicators.Reportstothose bodies
areprovidedasrequiredbytheagreements.Anycontinuationfundingforserviceswhichare provided
usingtheCharity'sfreereservesaremadeattheannualBudgetmeeting.TheChiefOfficeralongside the
FinanceOfficermonitorstheincomeandexpenditureforeachdepartmentattheendofevery calendar
month.Ifadepartmentisnotperformingaspredictedinthebudget,anyincrease/decreasein activity
that may require further discussion is reported at the next Trustee meeting.

Review of activities

Thecommunityhubbuildingisthecoreofourorganisation,butwealsorunarangeofactivities and
outreach services in the community. Services provided include:

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ROMNEY MARSH COMMUNITY HUB (REGISTERED NUMBER: 04396846)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

Delivering activities to respond to the pandemic

BythebeginningofthisfinancialyeartheCOVIDpandemichadinflictedalockdownuponusand we
beganadoptingservicestomeettheneedsofourlocalcommunityasanemergencyresponse support
Hub.OurCentreisoneofthelargestcommunitybuildingsintheRomneyMarshareaandsincewe were
unabletoopentoourusualserviceusers,wewerekeentoensureourresourceswereusedto support
thecommunity.Theemergencyhubwastrulyateameffortwithelementsofeverydepartment working
togethertobringallofourknowledgeandexpertisetotheforefrontofsupportingnotonlyolder people
of the Marsh, but all age groups and backgrounds. To say this was unprecedented is an understatement!

WesetupaCallCentre,sevendaysaweekwithvolunteersfromourlocalcommunity, utilizing
previouslyunoccupiedcablinginthevacantupstairsofficespace.Thisinvolvedadoptingan internet
basedcentralphonenumberfor5lines,inadditiontoourusualbusinessnumber.We collated
informationfromlocalandnationalsourcessowewereaspreparedaspossibletodealwithany enquiries
that came through. In April alone, the Hub Call Centre dealt with over 1800 enquiries.

Wecreatedandmaintainedcontactlogsforeveryenquiryandwiththiscoreinput,weinducted new
volunteersquicklytoensuretheservicewassustainable,astheimpactofthepandemicbecame more
apparent.

Wehaveestablishedgreatworkingpartnerships,thanksinnoshortparttootherdepartments working
with us flexibly and adaptively, with members of other local charities, local businesses and NHS teams.

Wedealtwithenquiriesintogovernmentguidelines,shoppingandmealdeliveries.The stay-at-home
messagemeanthundredsofpeoplewhowerevulnerableduetotheirage,healthand/orother complex
issuesneededtorethinktheirdailyroutinesabruptly.Wecontactedandestablishedasafeway for
volunteerstoassistinpharmacydeliveriesacrossourarea.Thedetailswerecordedenablednearly 400
deliveriesinApril.Overthecourseoftheyear,thismorethandoubleddespiteallofthelocal pharmacies
also increasing their capacity to deliver too.

Hi-KentcontinuedtoprovidebatteriestousastheleadingcharityinKentforthosedeafand partially
deaf.TheirusualvolunteerswereunabletoattendtheCentresoourteamsuccessfullyprovided 513
batterypackstopeoplethroughouttheyear.Theyalsoprovideduswithkeyinformationforpeople who
neededrepairswhileclinicswerepostponedinCentre'sandhospitalsacrossthecounty.Ourwork with
thelocalfoodbankandSalvationArmyhasprovidedemergencyfoodparcelstothoseinneedof support
for their most basic provisions.

From1stJune2020,wereintroducedaCovidsecurewaytodeliverHomeSupportforolderpeople to
retaintheindependentlivingservicetheyrelyupontoassistintheirdailyliving.Thisresultedin 674
visits over 10 months, equating to an average of around 3 visits per day from our small dedicated team.

Delivering our existing services during the pandemic

Throughouttheyearvariousrestrictionswereinplacethatmeantthatwhenwewereabletoopen our
Centreourdayservicewasrunonaveryrestrictedbasis,inordertoprotectourvulnerable service
users.Weadaptedmostofourotherservicesincludingchangingourhairdressingtoamobile service
(fromJuly2020)andrunningaskeletontransportservicetoensurepeoplewereabletoaccess medical
appointments and vaccines.

OurInformationandAdviceservicescontinuedthroughoutthepandemicwithdoorstopvisitsor home
visitswhenitwaspermissible.Overtheyear356individualsweresupportedthroughthisserviceand the
following was achieved:

61AttendanceAllowanceclaims(Allawardedhavebeengrantedatthehigherrateforaminimum period
of 3yrs)

6 PIP (Personal Independence Payments) claims
Assisted with 18 Carers Allowance claims

91 Blue Badges were applied for and granted

In total £818,887 total benefits were awarded, making everyday life easier for our service users.

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ROMNEY MARSH COMMUNITY HUB (REGISTERED NUMBER: 04396846)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

Wesawourcommunitymealsrisefrom7,250hotmealsin2019/20to15,671in2020/21and the
sandwichteasrosefrom368to735.Forthefirstfewmonthsofthepandemic,thecateringteam worked
withotherdepartmentsandvolunteerstoprovideachoiceofshoppingboxescontainingessential items,
which were delivered to people's homes.

What we achieved in 2020/21

Fundraising activities and income generation

Atthebeginningofthefinancialyear,wehadafundraisingstrategyinplace,whichinvolved approaching
grantmakingTrustsandaspartofapartnershipledbySocialEnterpriseKent,weweretenderingfor a
servicedeliverycontractfromKentCountyCouncil(knownasthewellbeingcontract).Eachyearwe run
communityfundraisingevents,suchasaChristmasFairandraffles,butthisyearwewereunableto run
these activities.

OurKentCountyCouncilfundingwasduetoendinJuly2020andwastobereplacedby Wellbeing
contract.TheWellbeingcontracttenderingwastemporarilypausedasaresultoftheCOVIDpandemic, so
KentCountyCouncilcontinuedfundingusuntilMarch2021withemergencyfunding,inrecognitionof the
workweweredeliveringtothelocalcommunity.Ultimatelythetenderingprocesswasrestartedand our
partnershipwassuccessfulinsecuringthethree-yearcontract,withservicedeliverycommencingin April
2021.Whilstthisisgoodnews,thecontractistaperingoverthethreeyearsanditislessthanwe were
previously receiving.

FolkestoneandHytheDistrictCouncilwereverysupportiveofthehubandwewereoneofthreehubs in
the district that received emergency funding from the Council to deliver support to our local community.

OurpositionasoneofthefewcommunitysupportorganisationsontheMarshmeantthatwewere very
successfulatsecuringemergencygrants;whichhasresultedinastrongendofyearpositionfor the
charity,thatweareunlikelytoreplicateinfutureyears,giventhatmanyofthegrantswereceived were
fromoneofffundingpots.Wealsoreceiveda£100kpartnershipgrantfromNationalLottery Community
Fund; which was shared between 4 organisations.

Towardstheendofthefinancialyear,wesecuredfundingfromKentCountyCouncil'sstrategic planning
fundtodevelopabusinessplanandfundraisingstrategyduringthenextfinancialyear.Aspartof our
futureincomegenerationstrategy,wehadcommencednegotiationsonacharityshopleasebytheend of
this financial year.

FINANCIAL REVIEW

Reserves policy

TheTrusteeshavereviewedthereservesofthecharitablecompanyandhaveestablishedapolicy under
whichthefreereservesheldbythecharitablecompanyshouldbeapproximatelythreemonthsof the
annualresourcesexpended,thatisapproximately£120,000.Thisprovidesworkingcapitaland would
enablethecharitablecompanytocontinueoperationsintheeventofasignificantdropinfunding long
enough to reduce or cease its activities in an orderly manner.

Wehadapproximately8monthsreserves(£331k)bytheendofthefinancialyear.Someofthe funds
carriedforwardinfreereserveswereintendedforexpenditureonCOVIDresponse;so,weexpect our
reserves position to reduce in the next financial year.

This policy will be reviewed annually.

Page 4

ROMNEY MARSH COMMUNITY HUB (REGISTERED NUMBER: 04396846)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

FINANCIAL REVIEW

Going concern

Aftermakingappropriateenquiries,theTrusteeshaveareasonableexpectationthattheCharity has
adequateresourcestocontinueinoperationalexistencefortheforeseeablefuture.Forthisreason, they
continuetoadoptthegoingconcernbasisinpreparingthefinancialstatements.Furtherdetails regarding
the adoption of the going concern basis can be found in the accounting policies.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Thecharityiscontrolledbyitsgoverningdocument,deedoftrust,andconstitutesalimited company
limited by guarantee, as defined by the Companies Act 2006.

RomneyMarshCommunityHubisacompanylimitedbyguarantee,withoutsharecapital, incorporated
on 18 March 2002 and registered as a charity on 12 August 2002.

Thecompanywasestablishedunderthememorandumofassociation,whichsetsouttheobjects and
powers of the charity company and is governed by its Articles of Association.

ItisgovernedbyitsMemorandumandArticlesofAssociation.TheCharityisconstitutedunder a
Memorandum of Association dated 11 March 2002.

Recruitment and appointment of new trustees

TrusteeswithsuitableexpertisearerecruitedtoassisttheexistingtrusteestomanageRMCH is
envisagedthatallTrusteeswillhaveaninterestinolderpeopleandanunderstandingofthe difficulties
some face in maintaining a fulfilling life.

The Executive Committee, which administers the Charity, consists of:

- Honorary Officers

- Not less than 3 members

AlloftheBoardofTrusteesarealsoDirectorsofthelimitedcompany.Inaccordancewiththe Charity's
ArticlesofAssociation,theHonoraryOfficersarere-electedeachyearandothermembersoftheBoard of
Trusteesretireinrotation.Onethirdofmembersretireeachyearandareeligibleforre-election. The
BoardofTrusteesareentitled,asmembers,toappointnewTrusteesduringtheyear.Thisisthen ratified
at the annual general meeting.

Organisational structure and decision-making policies

TheTrusteesmeetaminimumoffourtimeseachyear.Oneweekpriortothemeeting,Trusteesare sent
theChiefOfficer'sReport,whichoutlinestheday-to-dayoperationsofRMCHsincethelastmeeting. That
reportmayalsoincludespecificdecisionstobemadebytheTrustees.Anyfinancialreportsarealso sent
outoneweekpriortothemeetings.ReceivingreportspriortothemeetingsallowsTrusteestime to
considerthecontentandrequestanyfurtherinformationtheymayrequire.Trusteesadminister the
Charityandcompany.TheChiefOfficermanagestheday-to-dayoperationsofthecharity'sservices. The
TrusteesarefamiliarwiththoseactivitiesandbearinmindCharityCommissionguidanceon public
benefitwhenmakingdecisions.Tofacilitateeffectiveoperations,theChiefOfficerhasdelegated authority
fromtheTrusteesforoperationalmattersincludingfinance,employmentofstaff,recruitment of
volunteers and the provision of services.

Induction and training of new trustees

Newtrusteesundergoanorientationprogramme,assetoutintheTrusteeInductionPolicy, which
includesmeetingtheChiefOfficerandanexistingTrusteetodiscusshowthecharityoperates its
day-to-dayactivities.CopiesofrelevantguidelinespublishedbytheCharityCommission,copiesof Chief
OfficerReportstoTrusteemeetings,andcopiesofpreviousminutesofTrusteemeetingsare provided.
NewTrusteesvisittheRMCHsitetomeetstaff,othertrustees,volunteersandclientsto familiarise
themselveswiththoseinvolvedwiththecharity'swork.Trusteesarealsoencouragedtoattend relevant
training events.

Page 5

ROMNEY MARSH COMMUNITY HUB (REGISTERED NUMBER: 04396846)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Key management remuneration

Seniorstaffpaygradesarecomparedtootherlocalcharitystaffwithsimilarresponsibilities.Staff pay
increasesarebasedontheanticipatedgrantincomechargedforserviceincomeandtheprevious year's
overallfinancialposition.Anyagreedpercentageincreaseisawardedtoallstafffollowingthe annual
budgetmeeting,exceptwhenlegislation,suchastheminimumwageincrease,isimplementedand any
knock-on effect on differentials.

Related parties

There were no party related relationships.

Financial risk management

The Trustees have a risk management strategy/plan which comprises:

-TheimplementationofproceduresdesignedtominimiseanypotentialimpactontheCharity should
those risks materialise.

The key controls used by the Charity include:

OneofthekeyelementsinthemanagementoffinancialriskistheestablishmentofaReserves Policy
and a regular review process to ensure adequate long-term assurance of operational services.

Plans for future periods

The coming year

Iffundsallowin2021/22itishopedwecancontinuetoprovideallofourcoreservices;whichinclude our
day service, community meals, transport, advice and information, activity groups and hairdressing.

Trustee priorities for the Charity continue to be:

Page 6

ROMNEY MARSH COMMUNITY HUB (REGISTERED NUMBER: 04396846)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Strategic Priorities to 2025

The longer-term priorities for RMCH are:

-Carryingoutrefurbishmentworktomaximiseandextendourcurrentfacilities,sothatwecangrow our
range of onsite services

- Implementing a range of changes to ensure RMCH is operating in an environmentally friendly manner
-Implementinganewfundraisingstrategythatwillgeneratemoreunrestrictedincomeforthe charity
throughaportfolioofcharityshopsandanewindividualgivingprogramme,assuringour longer-term
sustainability

Covid-19

Atthetimeofsigningtheaccountsthepandemiccontinuestoaffectourday-to-dayoperations and
duringthe2021/22financialyeartherehasbeenlessemergencyfundingavailable;whichmeans the
charitywillusesomeofthereservescarriedforwardattheendofthe2020/21financialyear. Trustees
areawareofthepotentialeconomicandsocialeffectsoftheCovid-19virusoutbreak,theCharity will
continuetoseektomitigatethisriskbyfollowingtheUKGovernment'sguidelines and
adapting/developing its own internal strategy.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04396846 (England and Wales)

Registered Charity number

1093388

Registered office

Sunflower House
Rolfe Lane
New Romney
Kent
TN28 8JR

Trustees

R F Constable
Ms K A Leader (resigned 18/11/2021)
Ms V I Loseby (resigned 18/11/2021)
Cllr Mrs C J Waters
Cllr Mrs C Metcalfe
Mrs S M Thomas
Ms V A Butt (appointed 12/2/2021)
P McNamee (appointed 27/8/2020)
Ms K Smith (appointed 1/10/2020)
Ms L N Kember (appointed 1/10/2020) (resigned 18/8/2021)
Ms W P Richley (appointed 23/4/2021)

Independent Examiner

Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG

Page 7

ROMNEY MARSH COMMUNITY HUB (REGISTERED NUMBER: 04396846)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Bankers

National Westminster Bank Plc
High Street
Ashford Kent
TN24 8SH

CHANGE OF NAME

Thecharitablecompanypassedaspecialresolutionon13thMay2021changingitsnamefrom Romney
Marsh Day Centre (Age Concern) Limited to Romney Marsh Community Hub.

ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompanies Act
2006 relating to small companies.

Approved by order of the board of trustees on 22nd December 2021 and signed on its behalf by:

Ms K Smith - Trustee

Page 8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ROMNEY MARSH COMMUNITY HUB
PREVIOUSLY KNOWN AS
ROMNEY MARSH DAY CENTRE (AGE CONCERN)
LIMITED

Independentexaminer'sreporttothetrusteesofRomneyMarshCommunityHub ('the
Company')

IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31st March 2021.

Responsibilities and basis of report

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsibleforthepreparationoftheaccountsinaccordancewiththerequirementsoftheCompanies Act
2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16 of
the2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your
charity'saccountsascarriedoutundersection145oftheCharitiesAct2011('the2011Act').In carrying
outmyexaminationIhavefollowedtheDirectionsgivenbytheCharityCommissionundersection 145(5)
(b) of the 2011 Act.

Independent examiner's statement

Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbeamemberofalisted body.
IcanconfirmthatIamqualifiedtoundertaketheexaminationbecauseIamaregisteredmember of
ICAEW which is one of the listed bodies.

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentionin connection
with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.

Samantha Whiting FCA

ICAEW
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG

24th December 2021

Page 9

ROMNEY MARSH COMMUNITY HUB

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2021

Notes
INCOME AND ENDOWMENTS FROM
Grants and donations
2
Charitable activities
5
Day Centre
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Charitable activities
6
Day Centre
NET INCOME/(EXPENDITURE)
Transfers between funds
17
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported
Prior year adjustment
13
As restated
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
580,110
167,706
900
738
749,454
526,130
223,324
4,381
227,705
798,727
15,893
814,620
1,042,325		 Restricted
funds
£
10,415
-
-
-
10,415
17,133
(6,718)
(4,381)
(11,099)
24,790
-
24,790
13,691		 2021
Total
funds
£
590,525
167,706
900
738
759,869
543,263
216,606
-
216,606
823,517
15,893
839,410
1,056,016		 2020
Total
funds
as restated
£
249,796
214,710
15,036
793
480,335
495,833
(15,498)
-
(15,498)
833,717
21,191
854,908
839,410		 
The notes form part of these financial statements

Page 10

ROMNEY MARSH COMMUNITY HUB (REGISTERED NUMBER: 04396846)

BALANCE SHEET 31ST MARCH 2021

Notes
FIXED ASSETS
Tangible assets
14
CURRENT ASSETS
Debtors
15
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
711,207
23,089
331,562
354,651
(23,533)
331,118
1,042,325
1,042,325		 Restricted
funds
£
-
-
40,260
40,260
(26,569)
13,691
13,691
13,691		 2021
Total
funds
£
711,207
23,089
371,822
394,911
(50,102)
344,809
1,056,016
1,056,016
1,042,325
13,691
1,056,016		 2020
Total
funds
as restated
£
706,180
22,315
142,515
164,830
(31,600)
133,230
839,410
839,410
814,620
24,790
839,410		 
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct 2006
for the year ended 31st March 2021.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe year
ended 31st March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
22nd December 2021 and were signed on its behalf by:

K Smith - Trustee

The notes form part of these financial statements

Page 11

ROMNEY MARSH COMMUNITY HUB

CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2021

2021 2020
as
restated
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 267,609 4,333
Net cash provided by operating activities 267,609 4,333
Cash flows from investing activities
Purchase of tangible fixed assets (41,090) (951)
Sale of tangible fixed assets 2,050 -
Interest received 738 793
Net cash used in investing activities (38,302) (158)
Change in cash and cash
equivalents in the reporting period 229,307 4,175
Cash and cash equivalents at the
beginning of the reporting period 142,515 138,340
Cash and cash equivalents at the
end of the reporting period 371,822 142,515 
The notes form part of these financial statements

Page 12

ROMNEY MARSH COMMUNITY HUB

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2021

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

OPERATING ACTIVITIES
2021 2020
as
restated
£ £
Net income/(expenditure) for the reporting period (as per
the Statement of Financial Activities) 216,606 (15,498)
Adjustments for:
Depreciation charges 20,334 16,705
Loss on disposal of fixed assets 13,679 -
Interest received (738) (793)
Increase in debtors (774) (22,315)
Increase in creditors 18,502 26,234
Net cash provided by operations 267,609 4,333

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank and in hand
Total		 At 1/4/20
£
142,515
142,515
142,515		 Cash flow
At 31/3/21
£
£
229,307
371,822
229,307
371,822
229,307
371,822		 
The notes form part of these financial statements

Page 13

ROMNEY MARSH COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'Accountingand Reporting
byCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheir accounts
inaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicof Ireland
(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting
StandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.The financial
statements have been prepared under the historical cost convention.

Income

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
thefunds,itisprobablethattheincomewillbereceivedandtheamountcanbemeasured reliably.
Anyincomingresourcesreceivedinanaccountingperiodthatrelateexclusivelytofutureyears are
deferred on the balance sheet.

Grantsthatdonotspecifyanyfutureperformance-relatedconditionsarerecordedwhenthe grant
proceedsarereceivedorreceivable.Anygrantthatimposesspecifiedfuture performance-related
conditionsisrecognisedonlywhentheperformance-relatedconditionsaremet.Grants received
before the revenue recognition criteria are satisfied are recognised as a liability.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they
have been allocated to activities on a basis consistent with the use of resources.

Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedas a
commitment but not accrued as expenditure.

Tangible fixed assets

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.

Freehold property- 1% on cost
Equipment- 15% on reducing balance
Fixtures and fittings- 25% on reducing balance
Minibuses- 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

Hire purchase and leasing commitments

RentalspaidunderoperatingleasesarechargedtotheStatementofFinancialActivitieson a
straight line basis over the period of the lease.

continued...

Page 14

ROMNEY MARSH COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2021

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayable to
thecharitablecompany'spensionschemearechargedtotheStatementofFinancialActivities in
the period to which they relate.

Debtors

Tradeandotherdebtorsarerecognisedatthesettlementamountdueafteranydiscount offered.
Prepaymentsarevaluedattheamountprepaidattheyearendaftertakingaccountof any
discount due.

Creditors and provisions

Creditorsandprovisionsarerecognisedwherethecharityhasapresentobligationresultingfrom a
pasteventthatwillprobablyresultinthetransferoffundstoathirdpartyandtheamountdue to
settletheobligationcanbemeasuredorestimatedreliably.Creditorsandprovisionsare normally
recognised at their settlement amount after allowing for any discounts due.

2. GRANTS AND DONATIONS

GRANTS AND DONATIONS
2021 2020
as
restated
£ £
Donations 24,530 11,648
Grants 565,995 238,148
590,525 249,796
Grants received, included in the above, are as follows:
2021 2020
as
restated
£ £
Other grants 565,995 238,148
OTHER TRADING ACTIVITIES
2021 2020
as
restated
£ £
Fundraising events 900 15,036

3. OTHER TRADING ACTIVITIES

continued...

Page 15

ROMNEY MARSH COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021

4. INVESTMENT INCOME

4. INVESTMENT INCOME
2021 2020
as
restated
£ £
Deposit account interest 738 793
5. INCOME FROM CHARITABLE ACTIVITIES
2021 2020
as
restated
Activity £ £
Charitable activities Day Centre 167,706 214,710
6. CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities Support
Direct (see note costs (see
Costs 7) note 8) Totals
£ £ £ £
Day Centre 87,530 71,612 384,121 543,263
7. GRANTS PAYABLE
2021 2020
as
restated
£ £
Day Centre 71,612 -
8. SUPPORT COSTS
Governance
Management Finance costs Totals
£ £ £ £
Day Centre 369,282 2,023 12,816 384,121
9. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2021 2020
as
restated
£ £
Depreciation - owned assets 20,334 16,704
Other operating leases 286 -
Deficit on disposal of fixed assets 13,679 -
Independent examination and accounts 1,560 1,017 
continued...

Page 16

ROMNEY MARSH COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2021

10. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31stMarch2021nor for
the year ended 31st March 2020.

Trustees' expenses

Therewerenotrustees'expensespaidfortheyearended31stMarch2021norfortheyear ended
31st March 2020.

11. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2021
£
258,475
9,446
3,917
271,838		 2020
as
restated
£
291,843
11,414
4,236
307,493 
The average monthly number of employees during the year was as follows:
2021 2020
as
restated
Day Centre 23 37 
Therearenoemployeeswhoreceivedtotalemployeebenefits(excludingemployerpension costs)
of more than £60,000.

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Grants and donations
216,221
Charitable activities
Day Centre
214,710
Other trading activities
15,036
Investment income
793
Total
446,760
EXPENDITURE ON
Charitable activities
Day Centre
486,978
NET INCOME/(EXPENDITURE)
(40,218)
Transfers between funds
(70)
Net movement in funds
(40,288)		 Restricted
funds
a
£
33,575
-
-
-
33,575
8,855
24,720
70
24,790		 Total
funds
s restated
£
249,796
214,710
15,036
793
480,335
495,833
(15,498)
-
(15,498)		 
continued...

Page 17

ROMNEY MARSH COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
a
£
£
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported
833,717
-
Prior year adjustment
21,191
-
As restated
854,908
-
TOTAL FUNDS CARRIED FORWARD
814,620
24,790		 Total
funds
s restated
£
833,717
21,191
854,908
839,410

13. PRIOR YEAR ADJUSTMENT

Thecomparativefiguresfortheyearended31March2019and31March2020havebeen restated
toreflectthecapitalisationofaminibuspurchasedfor£29,000duringtheyearended31 March
2019 which was initially expensed to the SOFA in error.

14. TANGIBLE FIXED ASSETS

COST
At 1st April 2020
Additions
Disposals
At 31st March 2021
DEPRECIATION
At 1st April 2020
Charge for year
Eliminated on disposal
At 31st March 2021
NET BOOK VALUE
At 31st March 2021
At 31st March 2020		 Freehold
property
£
803,372
-
-
803,372
131,580
7,722
-
139,302
664,070
671,792		 Equipment
£
92,330
22,127
(87,564)
26,893
78,177
3,488
(74,537)
7,128
19,765
14,153		 Fixtures
and
fittings
£
48,569
18,963
(33,888)
33,644
46,020
5,015
(32,437)
18,598
15,046
2,549		 Minibuses
Totals
£
£
126,074
1,070,345
-
41,090
(91,324)
(212,776)
34,750
898,659
108,388
364,165
4,109
20,334
(90,073)
(197,047)
22,424
187,452
12,326
711,207
17,686
706,180		 
continued...

Page 18

ROMNEY MARSH COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
Accrued income
Prepayments
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
NEST Pension
Other creditors
Accruals and deferred income
Accrued expenses
17.
MOVEMENT IN FUNDS
Prior
Net
year
movement
At 1/4/20
adjustment
in funds
£
£
£
Unrestricted funds
General fund
108,440
-
257,337
Fixed assets
690,287
15,893
(34,013)
798,727
15,893
223,324
Restricted funds
The Romney Marsh
Community Support
Hub
10,000
-
(10,000)
Transport Costs
-
-
250
Rebranding
10,000
-
(1,239)
Chairs and kitchen
equipment
3,794
-
-
Copier
750
-
-
Freezer and till
246
-
(246)
KCC Sports
-
-
(163)
Property update
-
-
4,680
24,790
-
(6,718)
TOTAL FUNDS
823,517
15,893
216,606		 2021
2020
as
restated
£
£
12,233
8,773
410
5
-
10,112
10,446
3,425
23,089
22,315
2021
2020
as
restated
£
£
15,812
16,815
3,092
3,006
-
714
1,335
7,489
26,569
-
3,294
3,576
50,102
31,600
Transfers
between
At
funds
31/3/21
£
£
(34,658)
331,119
39,039
711,206
4,381
1,042,325
-
-
-
250
-
8,761
(3,794)
-
(750)
-
-
-
163
-
-
4,680
(4,381)
13,691
-
1,056,016		 2020
as
restated
£
8,773
5
10,112
3,425
22,315
2020
as
restated
£
16,815
3,006
714
7,489
-
3,576
31,600
At
31/3/21
£
331,119
711,206		 
continued...

Page 19

ROMNEY MARSH COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Fixed assets
Restricted funds
The Romney Marsh Community
Support Hub
Transport Costs
Rebranding
Freezer and till
KCC Sports
Property update
TOTAL FUNDS		 Incoming
resources
£
749,454
-
749,454
-
1,000
-
-
4,735
4,680
10,415
759,869		 Resources
expended
£
(492,117)
(34,013)
(526,130)
(10,000)
(750)
(1,239)
(246)
(4,898)
-
(17,133)
(543,263)		 Movement
in funds
£
257,337
(34,013)
223,324
(10,000)
250
(1,239)
(246)
(163)
4,680
(6,718)
216,606

Comparatives for movement in funds

Unrestricted funds
General fund
Fixed assets
Restricted funds
The Romney Marsh
Community Support
Hub
Projector and screen
Rebranding
Chairs and kitchen
equipment
Copier
Freezer and till
TOTAL FUNDS		 At 1/4/19
£
132,975
700,742
833,717
-
-
-
-
-
-
-
833,717		 Prior
year
adjustment
£
-
21,191
21,191
-
-
-
-
-
-
-
21,191		 Net
movement
in funds
£
(23,513)
(16,705)
(40,218)
10,000
(70)
10,000
3,794
750
246
24,720
(15,498)		 Transfers
between
funds
£
(1,022)
952
(70)
-
70
-
-
-
-
70
-		 At
31/3/20
£
108,440
706,180
814,620
10,000
-
10,000
3,794
750
246
24,790
839,410 
continued...

Page 20

ROMNEY MARSH COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2021

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Fixed assets
Restricted funds
The Romney Marsh Community
Support Hub
Projector and screen
Transport Costs
Christmas Activities
Rebranding
Chairs and kitchen equipment
Copier
Freezer and till
TOTAL FUNDS		 Incoming
resources
£
446,760
-
446,760
10,000
449
4,000
4,336
10,000
3,794
750
246
33,575
480,335		 Resources
expended
£
(470,273)
(16,705)
(486,978)
-
(519)
(4,000)
(4,336)
-
-
-
-
(8,855)
(495,833)		 Movement
in funds
£
(23,513)
(16,705)
(40,218)
10,000
(70)
-
-
10,000
3,794
750
246
24,720
(15,498)		 
TheRomneyMarshCommunitySupportHub-On26March2020wereceived£10,000from the
RomneyMarshTownCounciltocontributetowardsthesetupofalocalhubofvolunteers and
redeployedstafftohelppeopleontheMarshthroughtheMarchlockdownwhichhasbeen spent
during the current year.

Rebranding-InAugust2019wereceived£10,000fromtheNationalLotterytofacilitate a
fresheningoftheimageoftheDayCentreincludinglogosandsigns.Themoneywasdueto be
spentwithinayearandsomepreliminaryconsultationworkdidtakeplaceduringtheyear. Some
progresswasmadeaftertheaccounts'yearendbuttheNationalLotteryhaveincreasedthe time
by which the funds have to be spent in light of the Covid 19 situation.

Chairsandkitchenequipment-£3,794wasreceivedfromLittleCheyneWindFarmin November
towardsthecostofnewchairsandkitchenequipmentfortheDayCentre.InSeptember2020 the
refurbishmentoftheDayCentrewascompletedwithnewchairsinthenewcolourscheme were
purchased and work on the kitchen began.

Freezerandtill-FundswerereceivedfromFolkestoneandHytheDistrictCouncilin February
2020forthepurchaseofanewfreezerandtill.ThetillwasbroughtinApril2020andthe freezer
in May 2020.

continued...

Page 21

ROMNEY MARSH COMMUNITY HUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021

18. CONTINGENT LIABILITIES

Thecharityreceivedgrantstotally£160,000towardstheconstructionoftheDayCentrefrom Kent
CountyCouncilandFolkestoneandHytheCouncil(formerlyShepwayDistrictCouncil)in 1994/95.
Intheunlikelyeventthatthepropertyceasestobeadaycarecentreorthefreeholdissold with
noreplacementfacilitybeingacquired,theaforementionedgrantswillbecome immediately
refundable in full.

19. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2021.

20. COMPANY GUARANTORS

The extent of each guarantee is limited to £1. The company guarantors are the serving trustees.

Page 22