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2022-03-31-accounts

Easington Lane
Community Access Point
(A Company Limited by Guarantee)
Trustees’ Annual Report and
Financial Statements for the period
1st April 2021 to 31st March 2022
Contents
Page
Reference and Administrative details
2
Trustees’ Annual Report
3
Independent Examiner’s Report
10
Statement of Financial Activities
11
Balance Sheet
12
Notes forming part of the financial statements
13

Section 1: Reference and Administrative details

Charity Name: Easington Lane Community Access Point

Other name the charity uses: ELCAP Charity registration number: 1093390 Company number: 04299792

Registered Office: The Access Point, Brickgarth, Easington Lane, Tyne & Wear, DH5 0LE

Names of the trustees who manage the charity:

Mrs R Grey Chair Mr R I Moody Vice-Chair Mrs L Cleary Mr G Corner Cllr D Geddis Mr J Hogan died 9[th] December 2022 Mrs A Ivison Mrs J Merton retired 3[rd] March 2022 Cllr C Rowntree appointed 13[th] June 2022 Mrs C Smith Mr D T Todd Mr J Waters appointed 3[rd] March 2022 Cllr S Waterston appointed 3[rd] March 2022 Mrs K White appointed 3[rd] March 2022 Principal Staff Members: Mr D Ellison Transport & Environmental Manager Mr S Newton Centre Coordinator Mrs. C. Willis Community Activities Coordinator Advisors: Independent Examiner: Connected Voice Business Services, Higham House, Higham Place, Newcastle upon Tyne, NE1 8AF Bankers: Barclays, Market Place, Durham, DH1 3ND

2

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2022

Section 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. The Articles of Association were updated during the year in question and were agreed by Special Resolution on 3[rd] March 2022.

ELCAP is also registered as a charity with the Charity Commission (No. 1093390).

2.2 Trustee selection methods including details of any constitutional provisions

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.

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.

5.3 Policies and procedures for the induction and training of trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles of Association, trustees are nominated and elected from the membership at the AGM.

Each trustee retires annually, and all are eligible for re-election at the next Annual General Meeting. This year neither John Hogan or Jean Merton sought re-election but at the AGM we welcomed John Waters, Susan Waterston and Kay White to the Board. June 2022 also saw Cllr Claire Rowntree co-opted onto the Board helping ELCAP maintain direct links with Sunderland City Council.

Each prospective trustee is provided with a copy of ‘The essential trustee: what you need to know, what you need to do (CC3)’ and a Trustee application form including skills audit and declaration. Once completed this is reviewed by the Board and a suitable recommendation made for the Board’s consideration. Appropriate training opportunities (eg Safeguarding; GDPR; Health & Safety; First Aid etc) beyond induction are made available to each and every trustee.

2.4 The charity’s organisational structure and any wider network with which the charity works.

During the financial year, ELCAP was governed by its Board of Trustees, who have overall responsibility for the charity, and ensures that its governance, finance and management structures are managed appropriately. The Board appoints its Officers and at the AGM held in March 2022 Rita Grey was re-elected Chair and Bob Moody as Vice-Chair.

The operational responsibility of ELCAP is delegated to the Principal Staff Members as listed on page 2, and who are responsible for the staff team.

3

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2022

The Board meets approximately every 6 to 8 weeks to consider reports and recommendations made by the Principal Staff Members, who are supervised by the Chair and Vice-Chair between Board meetings. There are four Sub-committees which support the work of the Board: The Finance & General Purposes Committee; Transport Committee; Buildings and Open Spaces Committee and the Events Committee. All sub-committees have a defined membership which includes both trustees and staff members but the majority of members are trustees. All Sub-Committees and Sub-Groups have terms of reference that list the purpose of each committee or group, its membership, and their lines of reporting.

ELCAP works with a wide range of charities, community groups and statutory bodies. The networks and membership organisations that ELCAP actively engages with are as follows:

DCA Durham Community Action NCVO National Council for Voluntary Organisations SVSA Sunderland Voluntary Sector Alliance VCAS Voluntary and Community Action Sunderland VCS Coalfield Area VCS Network VONNE Voluntary Organisations Network North East

2.3 Staff and Volunteers

The operational responsibility of ELCAP is delegated to the Principal Staff Members as listed on page 2, and they, in turn, manage the operational team composed of employees and volunteers thus ensuring events, activities and services are ran in a smooth and efficient manner.

During the year in question we have seen the number of employees grow, yet again. We welcomed two new Drivers (Tony Elsdon and Steve Winship) together with Hilary Fickling as our Centre Cleaner; and also Sarah Trotter as Activities Assistant (Early Years).

The year in question has continued to have been very difficult all round due primarily to the COVID pandemic and the changing situation of the imposing and relaxing of restrictions so this created a very unsettled working environment as to what could be done or not done but ELCAP continued to play its role as the Coalfield Area Hub as well as continuing its own activities and events where possible.

During the year in question ELCAP was saddened to learn of the closure of both the Elemore Ladies Club and also the Senior Citizens Club as both of these clubs have been long term partners of ELCAP. The summer of 2021 saw the establishment of the Hetton Buddies Club who are making great strides in becoming a registered charity and are doing a great work supporting families with children and young people with learning difficulties and disabilities.

The trustees would like to acknowledge the fact that many individuals continue to contribute freely of their time and energy in putting others first by enabling ELCAP to provide activities and services by serving on a voluntary basis in one or more of the following capacities:

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; Sunderland VCS Alliance; Coalfield Regeneration Trust; GF Foundation; Virgin Money Foundation and Gentoo etc.

4

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2022

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

5

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2022

Section 3: Objectives and activities

3.1 Summary of the purposes of the charity as set out in its governing document

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

The governing document of the charity was updated in March 2022 and the objects now better describe what ELCAP is about namely: the advancement of education; provide facilities for social welfare and recreation; manage a Community Centre; to provide a Community Transport service; to maintain and manage a heritage museum; and to promote social inclusion.

3.2 Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts

There are on average more than 100 groups and activities that make use ELCAP’s premises and transport each and every month. Some of these are ELCAP itself running activities and events and some are ran by our partner organisations. In addition to these we also see thousands of people every month access the premises for the charity shop; snooker and printing services that ELCAP offers.

All of the groups and partners largely match our own objects and the range of activities offered and provided for include lunch clubs; IT classes; Maths & English classes; Tiny Tots Toddler sessions; Disabled Club; Slimming World; Kids Clubs; Brass Band Practice; Bingo Clubs; Physical exercise groups and activities; Heritage Meetings; Craft Classes; Food Bank; Rock n Roll Nights; Private parties and bookings; Voluntary, Community and Faith Sector Network Meetings; lunch club trips; educational trips; social outings etc.

3.3 Statement confirming whether the trustees have regard to the guidance issued by the Charity Commission on public benefit.

The Trustees considered the Charity Commission’s guidance on public benefit, and as a result updated objects of the charity during the year after considering current and future services. Meeting those objects provides numerous benefits summarised as follows:

Contribution made by volunteers

Although the staff team has grown every year for the last five years ELCAP could not function without the support of a small army of volunteers, including trustees, who offer their time so willingly and freely. A conservative estimate would be that ELCAP, its User Groups and partners typically see 400 hours volunteered each and every week and based on ELCAP’s minimum salary level of £11.00ph plus on-costs this equates to an in-kind contribution of around £251k.

6

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2022

Section 4: Achievements and Performance

4.1 Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.

2021-22 was yet another challenging year. ELCAP continued to manage the impact of the ongoing COVID pandemic on people’s lives; our service provision and programme delivery alongside working within the restrictions of the pandemic.

ELCAP was very successful in delivering services and activities when able to alongside the remote support offered through telephone welfare calls and the home delivery of creative packs; meals; plants and flowers until the time when in-person services and activities could be safely offered.

We worked alongside statutory bodies and sector partners to widen the offer of what we could achieve on our own and partnership working has been most successful. During the year in questions we worked alongside 3Together Big Local; Active Families NE CIC; Community Opportunities; Great Annual Savings; Hetton Colliery Railway 200; Hetton New Dawn; Hetton Town Council; Sunderland City Council (including the Coalfield Area Committee); Sunderland Voluntary Alliance; The Positive Living Company CIC.

We were successful in securing COVID related funding; post COVID funding and also other funding to enable us to help us meet the identified needs through the services, activities and events as well as the ongoing development of our premises and transport fleet.

All events, activities, user groups and event private bookings contribute to ELCAP’s Social Value commitments and requirements. The general principles that ELCAP adheres to are as follows:

7

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2022

Section 5: Financial Review

5.1 Review of the charity’s financial position at the end of the period.

The income for the year was £200,350 (2021: £365,839), including £37,809 on unrestricted funds and £162,541 restricted income. As at 31[st] March 2022 there total funds held of £331,361 including £184,565 restricted funds (total 2021: £408,572). Please note the comparatives have been restated due to an error in prior year accounts.

5.2 Statement explaining the policy for holding reserves stating why they are held

ELCAP’s policy is to hold unrestricted reserves that, at a minimum, are equivalent to the total operating costs for a period of six months. For the year to March 2022 the Trustees considered that the appropriate level for the reserve was £77,729; this figure is reviewed on an annual basis. Any additional reserves are held to provide a capital fund for building repairs and maintenance that will be required for the upkeep of the premises.

The risks covered by the reserves have been identified as:

4.3 Amount of reserves held

4.4 Reasons for holding zero reserves

4.5 Details of fund materially in deficit

4.6 Explanation of any uncertainties about the charity continuing as a concern

Subject to being able to deal with and mitigate the impact of the risks identified above the trustees regard ELCAP as a going concern that operates in a deprived area with limited opportunities for price increases for services and activities to provide substantial and long term revenue funding to help meet our core costs.

8

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2022

Section 6: Declarations

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

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date

Signature Rita Grey Rita Grey (Jan 25, 2023 11:43 GMT) Name Mrs. R. Grey Position Chair Date 25 January 2023 27/01/22

9

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2022

EASINGTON LANE COMMUNITY ACTION POINT

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 March 2022

I report on the financial statements of Easington Lane Community Action Point for the year ended 31 March 2022, which are set out on pages 10 to 18.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also 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 needed.

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a Fellow of the Association of Charity Independent Examiners.

Having satisfied myself that the charity is not subject to 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 material matters have come to my attention which gives me cause to believe that in, any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Gavin Healy Connected Voice Charity Business Services Higham House Higham Place Newcastle upon Tyne NE1 8AF Date:

10

EASINGTON LANE COMMUNITY ACTION POINT

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT)

For the year ended 31 March 2022

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds 2022 (restated)
£ £ £ £
Income from:
Donations and legacies 6 600 5,310 5,910 2,880
Charitable activities
Grants and contracts 7 1,273 113,402 114,675 170,012
Other trading activities 8 35,829 43,829 79,658 192,808
Investments 9 107 - 107 139
Total income 37,809 162,541 200,350 365,839
Expenditure on:
Raising funds 10 236 5,695 5,931 -
Charitable activities
Operation of the charity 11 57,413 214,217 271,630 210,281
Total expenditure 57,649 219,912 277,561 210,281
Net movement of funds ( 19,840 ) ( 57,371 ) ( 77,211 ) 155,558
Reconciliation of funds
Total funds brought forward 166,636 241,936 408,572 253,014
Total funds carried forward 146,796 184,565 331,361 408,572
Notes
----- End of picture text -----

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

The notes on pages 11 to 18 form an integral part of these accounts.

11

Charity Number 1093390 Company Number 04299742

EASINGTON LANE COMMUNITY ACTION POINT

(A company limited by guarantee)

BALANCE SHEET

As at 31 March 2022

Fixed assets
Tangible assets
18
Investments
4
Total fixed assets
Current assets
Stock
5
Debtors
19
Cash at bank and in hand
20
Total current assets
Creditors:amounts falling due within
one year
21
Net current assets
Total assets less current liabilities
Creditors:amounts falling due after
more than one year
22
Total net assets or liabilities
Funds of the charity
Unrestricted income funds
Restricted income funds
Total funds
Notes		 £
-
25,038
260,558
285,596
( 34,803 )
-		 Total
2022
£
80,568
-
80,568
250,793
331,361
331,361
146,796
184,565
331,361		 £
-
89,636
283,780
373,416
( 26,822 )
-		 Total
0
£
61,978
-
61,978
346,594
408,572
408,572
166,636
241,936
408,572

The company was entitled to an exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with the respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The notes on pages 11 to 18 form an integral part of these accounts.

25 January 2023 These financial statements were approved by the Board on: and are signed on its behalf by: Mrs R Grey Rita Grey Chair Rita Grey (Jan 25, 2023 11:43 GMT)

12

3 Income

EASINGTON LANE COMMUNITY ACTION POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with 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) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Easington Lane Community Action Point meets the definition of a public benefit entity under FRS 102.

2.2 Preparation of the accounts on a going concern basis

The charity reported total unrestricted funds at the year end of- £19,840 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.

3.1 Recognition of income

Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability

3.2 Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.

3.3 Grants and donations

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met.

13

4 Expenditure and liabilities

EASINGTON LANE COMMUNITY ACTION POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

3.4 Donated goods and services

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.

3.5 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

3.7 Income from membership subscriptions

Membership subscriptions received in the nature of a gift are recognised in donations and legacies.

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

3.8 Investment gains and losses

This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

3.9 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the

4.1 Liability recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

4.2 Charitable activities

Expenditure on charitable activities includes the costs of work and other activities undertaken to further the purposes of the charity and their associated support costs.

14

EASINGTON LANE COMMUNITY ACTION POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

4.5 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

4.6 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

5 Assets

5.1 Tangible fixed assets for use by the charity

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis, the charity does not currently have any tangible fixed

Leasehold property improvements Straight line over life of lease Office and computer equipment Straight line over four years

5.2 Investments

Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments.

15

EASINGTON LANE COMMUNITY ACTION POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

Analysis of income
6
Donations and legacies
7
Charitable activities
Income from grants
Job retention Scheme
Other
8
Other trading activities
Bus hire
Fundraising events
Other miscellaneous
Shop Sales
9
Income from investments
Transport
Buildings, IT and Wifi
Salaries
Events
Donations and gifts
Room & Hall hire
Bank interest
Dividend income		 Unrestricted
Funds
£
600
600
-
-
-
-
-
1,273
1,273
17,732
-
6,751
4,609
6,737
35,829
107
-
107		 Restricted
Funds
£
5,310
5,310
15,644
4,887
56,085
9,142
27,644
-
113,402
-
41,099
1,658
1,058
14
43,829
-
-
-		 Total
2022
£
5,910
5,910
15,644
4,887
56,085
9,142
27,644
1,273
114,675
17,732
41,099
8,409
5,667
6,751
79,658
107
-
107		 Total
2021 (restated)
£
2,880
2,880
39,760
11,032
67,571
9,411
42,238
170,012
3,925
17,957
-
169,080
1,846
192,808
139
-
139

Income was £200,350 (2021 (restated): £365,839) of which £37,809 was unrestricted or designated (2021 (restated): £8,790) and £162,541 was restricted (2021 (restated): £357,049)

Analysis of expenditure on charitable activities

10 Raising funds
Staging fundraising events		 Unrestricted
Funds
£
236
236		 Restricted
Funds
£
5,695
5,695		 Total
2022
£
5,931
5,931		 Total
2021 (restated)
£
-

16

EASINGTON LANE COMMUNITY ACTION POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

11 Charitable activities

Direct costs

Support costs
Bank charges
Bad debt write off
Depreciation
Governance costs
Legal and professional fees
Support staff other costs
Sundries
Project Costs
Bus & travel
Rates and waste
Utilities
Independent examiner's fees for reporting on
the accounts
Cleaniing
Repairs & renewals
Telephone
Postage and stationery
Other accountancy
Wages
Insurance
Consumables & Activity Costs		 2,547
4,256
366
2,024
2,424
-
1,514
2,018
1,036
7,036
757
1,821
3,251
186
-
22,621
3,378
1,285
893
57,413		 123,462
7,230
-
9,642
253
775
2,394
39,606
-
-
-
541
857
336
29,121
-
-
214,217		 126,009
11,486
366
11,666
2,677
775
3,908
41,624
1,036
7,036
757
2,362
4,108
522
-
22,621
32,499
1,285
893
271,630		 90,751
10,115
6,387
42,685
25
3,239
7,520
8,909
1,166
7,422
171
8,680
1,649
726
326
19,694
816
-
210,281

Expenditure on charitable activities was £277,561 (2021 (restated): £210,281) of which £57,649 was unrestricted or designated (2021 (restated): £36,631) and £219,912 was restricted (2021 (restated): £173,650)

Bad debts were written off in the year totalling £22,621.

12 Fees for examination of the accounts

Independent examiner's fees for reporting on the accounts
Other accountancy services paid to the examiner		 2022
£
1,285
893
2,178		 2021 (restated)
£
816
-
816

17

EASINGTON LANE COMMUNITY ACTION POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

13 Analysis of staff costs and the cost of key management personnel

Other employee benefits
Salaries and wages
Social security costs
Pension costs (defined contribution pension plan)		 2022
£
104,629
16,313
5,842
-
126,784		 2021 (restated)
£
78,953
11,797
3,239
-
93,989

No employee received remuneration above £60,000 (2021 (restated): £nil)

The key management personnel of the charity, comprise the trustees and the charity manager . The total employee benefits of the key management personnel of the charity were £0.

14 Staff numbers

The average monthly head count was 6 staff (2021 (restated): 6 staff) and the average monthly number of full-time equivalent employees during the year were as follows:

Fundraising
The parts of the charity in which the employee's work
Charitable activities
Governance		 2022
Number
0.5
5.5
0.0
6.0		 2021 (restated)
Number
0.5
5.5
0.0
6.0

15 Transactions with trustees

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

Trustees' expenses

No trustee expenses have been incurred in the year.

16 Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The employer's pension costs represent contributions payable by the charity to the fund and amount to £0 (2021 (restated): £0). There was £0 outstanding as at 31 March 2022 (2021 (restated): £0)

17 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

18

EASINGTON LANE COMMUNITY ACTION POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

18 Tangible fixed assets
Cost
Balance brought forward
Additions
Disposals
Balance carried forward
Depreciation
Balance brought forward
Depreciation charge for year
Disposals
Balance carried forward
Net book value
Brought forward
Carried forward		 Motor
Vehicles
£
82,217
51,089
-
133,306
33,170
29,121
-
62,291
49,047
71,015		 Fixture,
fittings and
equipment
£
116,336
-
-
116,336
103,898
3,255
-
107,153
12,438
9,183		 Office and
Computer
equipment
£
61,581
-
-
61,581
61,088
123
61,211
493
370		 Total
£
260,134
51,089
-
311,223
198,156
32,499
-
230,655
61,978
80,568

19 Debtors and prepayments (receivable within 1 year)

Short term cash investment
Deposit account
Cash at bank and in hand
Cash in hand
Accrued income
Creditors and accruals (payable within 1 year)
Deposit van
Wages and pension
Independent examination of accounts
Other creditors
Accruals
Other debtors
Trade creditors
Cash at bank and in hand
Prepayments
VAT
Debtors
Other accruals
Taxation and social security		 2022
£
-
1,342
-
8,870
14,826
25,038
2022
£
-
240,278
19,331
949
260,558
2022
£
-
-
1,116
5,688
2,178
2,285
23,536
34,803		 2021
(restated)
£
51,089
24,872
12,575
1,100
-
89,636
(restated)
£
-
240,254
43,449
77
283,780
2021
(restated)
£
-
-
1,026
-
-
4,143
21,653
26,822

20 Cash at bank and in hand

21 Creditors and accruals (payable within 1 year)

19

EASINGTON LANE COMMUNITY ACTION POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

22 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

23 Analysis of charitable funds

Analysis of movements in unrestricted funds

Unrestricted funds
General unrestricted fund
Designated funds
Capital fund
Totals
Purpose of unrestricted funds
General unrestricted fund		 Fund
balances
brought
Incoming
Resources
forward
resources
expended
£
£
£
163,537
37,809
( 57,649 )
3,099
-
-
-
-
-
166,636
37,809
( 57,649 )
The 'free reserves' of the charity		 Transfers
£
-
-
-
-		 Fund
balances
carried
forward
£
143,697
3,099
-
146,796

Analysis of movement in restricted funds

Restricted funds
Transport
Salaries
Events
Building
Garden
History Books
Tampon tax
Covid ELCAP
3TBL Covid
Space C
Repairs
Totals		 Fund
balances
brought
forward
£
105,035
74,447
8,123
8,808
3,443
430
6,400
22,224
10,814
2,212
241,936		 Incoming
resources
£
56,930
57,489
12,841
4,887
575
-
-
25,000
( 7,914 )
10,560
2,173
162,541		 Resources
expended
£
( 118,260 )
( 66,202 )
( 11,098 )
( 5,992 )
( 3,991 )
-
( 2,190 )
( 1,247 )
( 1,340 )
( 9,591 )
( 219,912 )		 Transfers
£
14,889
2,500
-
-
1,560
-
-
( 15,000 )
( 1,560 )
( 1,389 )
( 1,000 )
( 0 )		 Fund
balances
carried
forward
£
58,594
68,234
9,866
7,703
1,586
430
4,210
30,977
0
1,792
1,173
184,565

20

EASINGTON LANE COMMUNITY ACTION POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2022

Purpose of restricted funds

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.

Transport Combination of restricted and designated funds to provide the Combination of restricted and designated funds to provide the Transport Service Transport Service
Salaries The employment of the Activity Coordinator and Assistants
Events Sessional costs, workshops, trips for ELCAP’s groups.
COVID Core costs, increased operational costs and development costs throughout and
Building The development of the buildings and open spaces
Garden The development and maintenance of the garden spaces
p
,
p		 g
Heritage pp
g
p
p
p
g
publishing		 p ,
Tampon Tax learn and support one another.
SPACE4 Funds provided by SPACE4 for the purchase of food items
Distribution Programme. Funds are replenished as they are		 for their
spent.		 Food
Repairs Funds received to cover the cost of criminal damage to the
vehicles and premises
Transfers between funds
Reason for transfer Amount
£
Between restricted funds Net Nil over the restricted projects transfers were made to 18,949
allocate costs to appropriate restricted fund.

24 Capital commitments

As at 31 March 2022, the charity had no capital commitments (2021 (restated) -£nil)

25 Analysis of net assets between funds

Other net current assets/(liabilities)
Cash at bank and in hand
Long term assets/(liabilities)
Investments
Tangible fixed assets		 Unrestricted
Funds
£
80,568
-
75,993
( 9,765 )
-
146,796		 Restricted
Funds
£
-
-
184,565
-
-
184,565		 Total
2022
£
80,568
-
260,558
( 9,765 )
-
331,361

21