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2021-03-31-accounts

Easington Lane Community Access Point Easington Lane Community Access Point
(A Company Limited by Guarantee)
Trustees’ Annual Report and Financial Statements for the period
1st April 2020 to 31st March 2021
Contents Page
Legal and Administrative Information 2
Report of the Trustees 3
Independent Examiner’s Report 13
Statement of Financial Activities 14
Balance Sheet 15
Notes forming part of the financial statements 16

Easington Lane Community Access Point

Trustees Report for the year ended 31 March 2021.

The Trustees presents its directors’ report and independently examined financial statements for the year ended 31 March 2021.

Reference and Administrative Information

Charity Name: Easington Lane Community Access Point Charity registration number: 1093390 Company number: 04299792

Registered Office and operational address:

Brickgarth, Easington Lane, Tyne & Wear, DH5 0LE

Trustees:

Mrs R Grey Chair Mr R I Moody Vice-Chair Mrs J Merton Mr J Thompson Resigned 31[st] March 2021 Mrs L Cleary Mr G Corner Cllr D Geddis Mr J Hogan Mrs A Ivison Mrs C Smith Mr D T Todd

Sunderland City Council Representative:

Cllr C. Rowntree

Principal Staff Members:

Mr D Ellison Transport & Environmental Manager Mr S Newton Centre Coordinator Mrs. C. Willis Community Activities Coordinator

Advisors:

Independent Examiner: D Parsons Accountancy Ltd , Office 1, Bridge End Chambers, Front Street, Chester-le-Street Bankers: Barclays, 103 Front St, Chester-le-Street DH3 3AH

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

1. Objects and activities

1.1. Overview

Easington Lane Community Access Point (ELCAP) operates a Community Centre and Community Transport Scheme from its premises on Brickgarth, Easington Lane.

The main building opened in 1928 and was extended in 2005. The Welfare Hall was opened in 1958. The buildings are owned by ELCAP with Sunderland City Council acting as Custodian Trustees.

ELCAP has operated a Community Transport Scheme for more than a decade and saw the fleet increase to 5 minibuses in September 2020.

1.2. Objectives

The objects of ELCAP are:

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

3

2. Structure, governance and management

2.1 Legal Structure

ELCAP is a charitable company limited by guarantee, incorporated in 2001. The company (No. 4299792) was established on 24[th] September 2001 under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. It is registered as a charity with the Charity Commission (No. 1093390).

The Annual General Meeting provides the opportunity for the Directors to present their annual report, accounts and plans in addition to the election of Directors and the appointment of the Independent Examiner. Prospective directors complete an Application Form including a skills scan which ensures the Board has the requisite skills and expertise to manage the charity.

2.2 Trustees / Directors

The governing document provides for representation from local residents who manage the project for local people, where there are a maximum 15 seats on the Board, of which at least 6 must reside in Easington Lane.

The directors of the company are also charity trustees for the purposes of charity law, and under the company’s Articles, are known as members of the Board of Directors. The Directors meet regularly throughout the year to transact business.

In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

The Board would like to give recognition to the contribution of:

2.3 Staff and Volunteers

The day-to-day business of ELCAP is entrusted to the staff team who are charged with ensuring the activities are ran in a smooth and efficient manner.

The year in question has been very difficult all round dur primarily to the COVID-19 pandemic and the trustees would like to acknowledge the fact that many individuals continue to contribute freely of their time and energy to ELCAP on a voluntary basis in the following capacity:

In addition to the staff and volunteer teams we are most thankful that we have access to advice and information from our partners which include the likes of Sunderland City Council; Coalfield Regeneration Trust; GF Foundation; Virgin Money Foundation and Gentoo etc.

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

3. Achievements and Performance

3.1 Activities

In planning the activities for the year, the Trustees kept in mind the Charity Commission’s guidance on public benefit at their Trustee meetings.

Like many the last financial year was unprecedented. It was neither expected nor planned for but the Trustees took a pro-active view of operations during the pandemic

At the Financial Year End our staff team comprised 9 employed staff members employed for a total of 168 hours a week (4 FTE), as over the last year ELCAP secured additional funding to:

One of our part-time cleaners resigned during the pandemic due to health and that position has not yet been filled subject to a Board Review in the new financial year.

The year of 2020-21 was marked with the saga of lockdowns and restrictions which impacted our premises, vehicles and services and as such we closed for business as of Monday 16[th] March 2020, but the new financial year started with ELCAP meeting the needs of its community as the Transport Scheme was called upon to deliver free school meal packed lunches to almost 400 children in our local area, which carried on into the first few days of the new financial year until the Easter Holidays.

Partnership working developed quite quickly in the year as ELCAP were approached to be the Community Hub for the Coalfield Area, which was accepted. Most staff members were furloughed and were made aware of wider volunteering opportunities with many referred back to the Community Hubs.

Our work through the pandemic was very fluid as we adapted what we did and how we did it to support the residents in need but also mindful of the constraints in which we were allowed to work.

Even in the pandemic, and for the third year in a row the Transport scheme increased the size of the fleet with the year in question seeing two new minibuses added to the fleet and one minibus sold. At the year end the fleet comprised:

3 vehicles in the fleet were purchased brand new and are Ford Transit Trend’s which offer a level of comfort to our passengers but also provide a level of assurance due to reliability for longer journeys especially.

The pandemic put on hold the recruitment to increase the transport team, but plans are in place for recruitment in the new financial year.

The last financial year saw Transport scheme only provide 378 passenger journeys due to the social distancing regulations that were in place for most of the year yet this is contracted to 7,449 miles driven by the fleet as much of the time the fleet was used to deliver meals and shopping for much of the year.

The year in question saw funding secured to enable the purchase of a towbar and trailer to maximise the space of undertaking shopping on behalf of the local food banks and also the meal delivery service that was so prevalent during the year.

The monthly statistics for Passengers carried and miles travelled are shown in the chart below:

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

----- Start of picture text -----
2020-21 Passengers and miles
900
800
700
600
500
400
300
200
100
0
passengers miles
----- End of picture text -----

The year in question saw our premises closed for much of the year and this enabled the painting and decoration of both the main building and hall making them ready for re-opening in the new financial year. New conference tables and chairs were bought for the large training room, again in preparation of reopening.

Water ingress on the main building roof was starting to show internally at the financial year end which is a cause for concern.

Much of the fundraising achieved in the year was COVID related but funders and the purpose of the grants received are listed below:

COVID Related

3 Together Big Local; ASDA Foundation; Ballinger Trust; Charities Aid Foundation; City of Sunderland Council; Coalfield Regeneration Trust, The Community Foundation; Gentoo; Great Annual Savings Ltd; Greggs Foundation; Karbon Homes; Local Giving; National Lottery Community Fund ; Police & Crime Commissioner; Sport England;

Transport

3 Together Big Local; Clothworkers Foundation; Joicey Trust; City of Sunderland Council; Coalfield Regeneration Trust, National Lottery Community Fund

Events (incl salaries) Coalfield Regeneration Trust; Sobell Foundation; Warburtons;

Building & Premises: Co Durham Community Foundation; Gentoo Empower Fund;

In addition to the grants received from the organisations listed above ELCAP would like to say a big thank you to the many residents and local organisations that were so generous by way of making many yet significant donations of which there are just too many to mention individually but collectively they have enabled ELCAP to make a massive difference in the year in question.

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

The staff members have supported the Directors in this growth by providing advice and guidance on strategy and governance as well as operational matters.

The last year has seen ELCAP continue to maintain its profile and presence within the local community, the local Voluntary Sector and with funders.

This has been borne out by the following awards and accolades:

Voluntary and Community Action (VCAS) 2020 Open Arms Awards:

ELCAP Highly Commended Organisation of the Year Shaun Newton Winner Individual to have most impacted the local community North East Charity Awards 2020 ELCAP Winner Small Charity

At the time of writing ELCAP was also successful in the 2021 City of Sunderland’s Shining Star Awards both for the Coalfield Area and also City-wide.

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Easington Lane Community Access Point

Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

3.2 Achievements against last year’s plan 3.2.1 Governance

3.2.1.1 The new financial year will provide the Board the
opportunity of updating its Governing Document.		 COVID delayed this
3.2.1.2 Fundraising in a post COVID-19 will become very
competitive which will require a greater focus on ELCAP’s
financial management and forecasting		 Fundraising maintained.
3.2.1.3 Fundraising to secure the services of an Administrator /
Book Keeper will be unlikely this year due to delay created
by the COVID-19 impact so this function may have to be
shared amongst the current staff team.		 Focus was changed as the
Centre Coordinator took on
much of this role. This will be
reviewed on an on-going
basis.
3.2.1.4 Streamlining the bookkeeping system adopted within
ELCAP to reduce any duplication.		 SAGE online was introduced
during the year but is ot firmly
embedded yet.
3.2.1.5 ELCAP will continue to play a full and active part in the local
Voluntary Sector Networks and Groups.		 Achieved.
3.2.2 Community Transport
3.2.2.1 It is hoped that in spite of social distancing, the impact of
the new accessible minibus will start to be felt.		 This was only partially
achieved due to the social
distancing restrictions in place
for much of the year.
3.2.2.2 The creative consideration on how best to use the fleet
especially if social distancing restrictions remain in place
which may restrict our buses operating at full capacity.		 Achieved
3.2.3 Events and Activities
3.2.3.1 The Board is keen to ensure all of ELCAP’s activities are of
benefit to the beneficiaries.		 Beneficiary feedback remains
positive
3.2.3.2 Quickly re-establish activities and events following the
COVID-19 crisis that meets the needs of our community.
This may mean some long-standing activities are not re-
started whilst new ventures are considered.		 Not achieved in the way we
had hoped as much of the year
was spent in lockdown.

3.2.4 Premises and Open Spaces

3.2.4.1 Replacement roof to lean-to at rear of building Not achieved
3.2.4.2 Replacement roof of creche/office flat roof. Not achieved
3.2.4.3 Replacement of felting to flat roof above Centre Office Not achieved
3.2.4.4 Replacement of felting to hall boiler house Not achieved
3.2.4.5 Fundraising for the outdoor play area Not achieved
3.2.4.6 Hall re-decoration Achieved
3.2.4.7 Centre re-decoration Achieved
3.2.4.8 Public wi-fi across the premises. Not achieved as premises
been closed
3.2.4.9 Outdoor summer house for additional group space Not achieved

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

3.3 Future Developments (April 2021 onwards)

Looking ahead ELCAP is planning for its future development and growth as follows:

3.3.1 Governance

3.3.1.1 Updating of Governing Document. Board to agree extent of revision then
implement action s necessary
3.3.1.2 Fundraising for sustainability Fundraising maintained.
3.3.1.3 Succession planning and development of
workforce		 Board to remain mindful of this in all its plans
3.3.1.4 Embedding of cloud accounting Further develop use of SAGE online
3.3.1.5 ELCAP will continue to play a full and
active part in the local Voluntary Sector
Networks and Groups.		 Seek to extend into new networks and
relationships
3.3.2 Community Transport
3.3.2.1 Re-introduce services as quickly as
possible		 Only allowable following government
guidelines
3.3.2.2 Best use of fleet Management will ensure this is achieved
3.3.3 Events and Activities
3.3.3.1 ELCAP’s events and activities to be of a
benefit to the local area		 Beneficiary feedback remains positive
3.3.3.2 Quickly re-establish activities and events
following the relaxation of COVID-19
restrictions.		 ELCAP will open as much as it can in line with
current government guidelines
3.3.4 Premises and Open Spaces This will soon become a priority so must be
done within the next 2 years or so.
This will soon become a priority so must be
done within the next 2 years or so.
This will soon become a priority so must be
done within the next 2 years or so.
Not achieved
Not achieved
Not achieved as premises been closed
It is not known if this will still be a priority
once the restrictions are lifted.
3.3.4.1 Replacement roof to lean-to at rear of
building		 This will soon become a priority so must be
done within the next 2 years or so.
3.3.4.2 Replacement roof of creche/office flat roof. This will soon become a priority so must be
done within the next 2 years or so.
3.3.4.3 Replacement of felting to flat roof above
Centre Office		 This will soon become a priority so must be
done within the next 2 years or so.
3.3.4.4 Replacement of felting to hall boiler house Not achieved
3.3.4.5 Fundraising for the outdoor play area Not achieved
3.3.4.6 Public wi-fi across the premises. Not achieved as premises been closed
3.3.4.7 Outdoor summer house for additional group
space		 It is not known if this will still be a priority
once the restrictions are lifted.
3.3.4.8 Refurbishment of upstairs hall
3.3.4.9 Refurbishment of all parquet flooring

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

4 Financial review

The charity’s Reserves Policy is included within the Financial Standing Orders which are reviewed on an annual basis, which states that a minimum of £65,000 in unrestricted and designated reserves be retained to enable the charity to continue in an unforeseen circumstance, including staff salaries for 6 months.

The 2020-2021 Financial Year saw ELCAP invest in another new minibus, trailer and towbar, conference equipment, hot food delivery supplies in addition to the considerable activities we conducted off site during the pandemic to ensure our community was best supported in these difficult and trying times.

As such our finances have been somewhat fluid due to income not being dependable or reliable.

The unrestricted reserves allow ELCAP to plan for the post-pandemic world that will be emerge in the coming days.

5 Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors:

Signature

Name Position Date

Mrs. R. Grey Mr. R. I. Moody Chair Vice-Chair 27/01/22 27/01/22

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

Independent Examiner’s Report

I report on the accounts for the year ended 31 March 2021 set out on pages 12 to 16.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is required.

Having satisfied that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that, in any material respect, the requirements

  2. to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006 and

  3. to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 395 and 395 of the Companies Act 2006 and with the methods and principles of the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland ( FRS 102 ) ( effective 1 January 2015 )

have not been met or:-

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

D Parsons Accountancy Ltd Office 1 Bridge End Chambers Front Street Chester-le-Street DH3 3QY

27[th] January 2022

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2020

Note
INCOME AND ENDOWMENTS
Donations and Gifts
Room hire
Bus Hire etc
Shop sales
Other income
Interest Receivable
Charitable income – grants
TOTAL INCOMING RESOURCES
EXPENDITURE
Charitable activities
Wages
Insurance
Consumables and activity costs
Project costs
Other expenses
Legal and professional costs
Employer Pension contributions
Sundries
Bus and travel costs
Rates and waste
Light and heat
Cleaning
Repairs and renewals
Telephone
Postage and stationery
Bank charges
Depreciation
TOTAL RESOURCES EXPENDED
NET INCOME		 Unrestricted
Funds		 Restricted
Funds		 2020 2019
2880 2880 2935
3925 3925 12470
17957 47957 37971
1846 1846 4386
211318 211318 11049
139 139 369
127774 127774 187632
8790 357049 365839 256812
90750 90750 86200
3805 6310 10115 7413
6387 6387 6782
42685 42685 3495
10192 139745 149937 103890
842 842 959
3239 3239 1660
7520 7520 548
8909 8909 13922
1166 1166 1893
7422 7422 6155
171 171 402
8680 8680 78079
1649 1649 1324
726 726 292
326 326 788
3378 16316 19694 10507
26439 33905 60344 116529
366631 173650 210281 220419
-27841 183399 155558 36393

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

BALANCE SHEET AS AT 31 MARCH 2020

Note
FIXED ASSETS
CURRENT ASSETS
Debtors
Cash at Bank and in hand
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted Fund
General Fund
Capital
Restricted Funds
Transport, volunteer, Big Lottery
TOTAL FUNDS		 Unrestricted
Funds
Restricted
Funds
27885
255895
2020
2019
61978
32100
89636
18764
283780
209059
373416
227823
26822
6909
346594
220914
408572
253014
166636
68082
3099
3099
169735
71181
196599
181833
366334
253014

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the charitable company to obtain an audit of it's financial statements for the year ended 31 March 2020 in accordance with Section 476 of the Companies Act 2016

The trustees acknowledge their responsibilities for :-

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

The financial statements have been approved by the Board of Trustees on 28[th] January 2022 and were signed on it's behalf by :-

Signature

Name Mrs. R. Grey Mr. R. I. Moody Position Chair Vice-Chair Date 27[th] January 2022 27[th] January 2022

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Easington Lane Community Access Point

Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020

1 ACCOUNTING POLICIES

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP ( FRS 102 )" Accounting and Reporting by Charities: Statement of recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland ( FRS 102 ) ( effective 1 January 2015 ). Financial Reporting Standard 102 " The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention

The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 1985 and the Statement of recommended Practice - Accounting and Reporting by Charities issued in March 2015.

Financial reporting Standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland.”

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.

Tangible fixed assets

Depreciation is provided in the accounts at the following annual rates in order to write off each asset over it's estimated useful life

Fixtures and fittings - 20% or 15% on cost Motor vehicles - 25% on a reducing balance basis Computer equipment - 33% on cost

Taxation

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

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020 - continued

Fund accounting

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. GRANTS RECEIVABLE

.
GRANTS RECEIVABLE
Unrestricted
Funds		 Restricted
Funds
2021		 2020
Transport - 39760 39760 99979
Buildings, IT and Wi-Fi - 11032 11032 7018
Community Garden - - - 3577
Kitchen refurbishment - - - 1865
Salaries - 67751 67751 32214
Windows and Heating - - - 22500
Job Retention Scheme - 42238 42238 -
Other - - - 20479
- 170012 170012 187632

3. TRUSTEES REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

4. STAFF COSTS

.
STAFF COSTS
2021 2020
The average number of employees during the year was follows 6 6

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020 - continued

5. TANGIBLE FIXED ASSETS

Fixture &
Fittings
Motor
Vehicles
COST
As at 1 April 2020
102145
47444
Addition
14191
34773
As at 31 March 2021
116336
82217
DEPRECIATION
As at 1 April 2020
100643
16854
Charge for the year
3255
16316
As at 31 March 2021
103898
33170
NET BOOK VALUE
As at 31 March 2021
12438
49047
As at 31 March 2020
1502
30590
6.
DEBTORS: Amounts falling due within one year
Deposit on a new van
Amounts falling due on contract
VAT
Prepayments
7.
CREDITORS: Amounts falling due within one year
Hire Purchase
Trade Creditors
Social security and other taxes
Other creditors
Accrued expenses		 Fixture &
Fittings
Motor
Vehicles
102145
47444
14191
34773		 Comp
Equip
Total
60973
210562
608
32155
116336
82217
100643
16854
3255
16316		 61581
242717
60965
178462
123
19694
61088
198156
493
61978
8
32100
2021
2020
51089
15000
23772
-
12575
150
1100
2514
89636
18764
2021
2020
-
-
21653
-
1026
2766
-
-
4143
6632
26822
6909

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2020

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Easington Lane Community Access Point

Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2021