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2023-03-31-accounts

Easington Lane Community Access Point (A Company Limited by Guarantee) Financial Statements for the period 1[st] April 2022 to 31[st] March 2023

Page

Contents Pa
Reference and Administrative details 2
3
Inde 11
Statement of Financial Activities 12
Balance Sheet 13
Notes forming part of the financial statements 14

Easington Lane Community Access Point

st March 2023

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, DH5 0LE

Names of the trustees who manage the charity: Mrs R Grey Chair Mr R I Moody Vice-Chair until 24[th] April 2023 Mrs L Cleary Mr G Corner resigned 27[th] February 2023 Cllr D Geddis Mr J Hogan died 9[th] December 2022 Mrs A Ivison Cllr C Rowntree appointed 13[th] June 2022 Mrs C Smith Mr D T Todd Mr J Waters Cllr S Waterston Mrs K White Vice-Chair from 24[th] April 2023

Principal Staff Members:

Mr. Dave Ellison Transport & Environmental Manager until 31[st] July 2023 Mr. Shaun Newton Centre Coordinator Transport & Environmental Manager from 1[st] August 2023 Mrs. Christine 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 Flagstone, 26-27 Oxendon Street, London, SW1Y 4EL

Easington Lane Community Access Point

st March 2023

Section 2: Structure, governance and management

2.1 Legal Structure and Governing Document

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 and 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 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.

2.3 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. The AGM held 27[th] February 2023 saw George Corner not seeking re-election after many on the Board and in June 2022 Claire Rowntree was co-opted onto the Board helping ELCAP maintain direct links with Sunderland City Council.

completed this is 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 c

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 February 2023 Rita Grey was re-elected Chair and the office of Vice-Chair left until the following meeting. At the April meeting Bob Moody indicated that he would not be standing for re-election and Kay White was appointed 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.

Easington Lane Community Access Point

st March 2023

The Board meets at regular intervals 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 Subcommittees 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, membership bodies and statutory bodies. The networks and membership organisations that ELCAP actively engages with are as follows:

3TBL 3Together Big Local DCA Durham Community Action LWF Living Wage Foundation NCVO National Council for Voluntary Organisations SLWAG Sunderland Living Wage Action Group SVSA Sunderland Voluntary Sector Alliance VCAS Voluntary and Community Action Sunderland VCS Coalfield Area VCS Network VONNE Voluntary Organisations Network North East

Easington Lane Community Access Point

st March 2023

2.5 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 Les Robson and Mick Smail as two new Drivers as well as Sam Bell as an additional Activities Assistant with specific responsibilities as a cook.

The year in question saw the formal support given during the COVID Pandemic eventually come to an end and the remaining support brought into our general ways of working but then in the second half of the year ELCAP responded to the Cost-of-Living Crisis and provided targeted support which was ran and supervised from within the staff team.

January 2023 saw Hetton Buddies start their Buddies Toddler Session on a Monday morning using our Creche and also utilising Sarah our Activities Assistant (Early Years) to plan and run the session.

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.

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

Easington Lane Community Access Point

st March 2023

Section 3: Objectives and activities

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

Easington Lane Community Access Point (ELCAP) is a Community Hub including a Community Transport Scheme ran from its premises on Brickgarth, Easington Lane.

The governing document of the charity was updated in March 2022 and the objects are summarised as: 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.

The seeing new groups using our premises and vehicles as well as ourselves. An average week will see a footfall of around 2,000 of people accessing our premises and vehicles. The footfall includes everyone who accesses our premises and services regardless of whether they are ELCAP events and activities or those of a third party.

All of the groups and partners largely match our own objects and the range of activities offered and provided for include:

Warm space provision; 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 Social Enterprise Network Meetings; Lunch Club trips; Educational trips; social outings etc.

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

updated the objects of the charity in 2022 after considering current and future services. The Trustees consider how planned activities contribute to the aims and objectives they have set and came to the public benefit.

3.4 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 level of £12.00ph plus on-costs this equates to an in-kind contribution of around £275k. This figure is not included in any of the financial statements.

Easington Lane Community Access Point

st March 2023

Section 4: Achievements and Performance

4.1

has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.

Throughout the year we continued to work alongside statutory bodies and sector partners to offer events, activities and services both on-site and offsite.

Our delivery partners include:

ELCAP can only do what it does through its premises, its vehicles and it personnel and all have seen changes over this last year.

In relation to our premises we have seen new lighting installed in our creche, the hall and the hall annexe. Electrical power was laid to the polytunnel, and electric heaters installed. The 5-yearly electrical inspection passed with flying colours. New flooring was laid in the entranceway of the main building and with the ongoing touching up of paintwork meant the premises remained presentable and welcoming.

The vehicular fleet saw a 17-plate accessible minibus added to the fleet during the year increasing the fleet to six minibuses enabling the carrying of 93 passengers at any one time, and of the six minibuses, three are accessible through the means of an electrical hoist at the rear.

In relation to personnel, we have seen changes to the employed staff as noted above alongside which we have seen a growth in the number of volunteers offering their time and talents for the benefit of the local community.

In relation to Financial Management, during the year ELCAP streamlined its financial management including opening of an account Flagstone account through the CAF Charity Deposit Platform. This reduced the number of bank accounts that ELCAP operated as well as gaining higher levels of interest through the CAF Charity Deposit Platform.

The year began with the continuation of the Community Renewal Fund which enabled ELCAP to recruit two of our Activity Assistants and also receive some grant funding towards their salaries, this enabled us to have dedicated members of staff for the creche facility and to oversee the kitchen for our lunch club and coffee morning.

A

commitments and requirements. The general principles that ELCAP adheres to are as follows:

Easington Lane Community Access Point

st March 2023

Easington Lane Community Access Point

st March 2023

Section 5: Financial Review

5.1 period and amount of reserves held.

It has been another very satisfactory year for the charity and we are happy with the current state of The Statement of Financial Activities reports a deficit of £70,879 and this was due to the restricted funding held at the start of the pandemic spent in the year in question. Total reserves at the year-end stand at £260,482 with £134,584 unrestricted and the remaining £125,898 being restricted.

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

hat unrestricted reserves should be at a sufficient level to cover the future unrestricted costs of the charity for a period of between six and 12 months. Having this level of reserves would enable the charity to continue its work should income fall, allowing time for additional funding to be secured.

The unrestricted reserved of the charity at 31[st] March 2023 amounted to £134,584 of which free reserves (ie those not tied up in fixed assets and designated funds) amounted to £53,583. 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: The loss/reduction in grant funding to cover salaries The loss/reduction in centre and transport usage resulting in a loss of income

5.3 Reasons for holding zero reserves

ELCAP has no plans to hold zero reserves.

5.4 Details of fund materially in deficit

There are no funds in deficit.

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

There are no current concerns about the charity continuing as a going concern.

Easington Lane Community Access Point

st March 2023

Section 6: Statement of Trustees responsibilities

accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on 19 December 2023 and signed on their behalf by:

Mrs R Gray Chair

Easington Lane Community Access Point

st March 2023

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 March 2023

I report on the financial statements of Easington Lane Community Access Point for the year ended 31 March 2023, which are set out on pages 12 to 22.

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 gross income exceeded £250,000 and I am qualified to undertake the examination by being a Fellow of the Institute of Chartered Accountants in England & Wales.

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:

examine the accounts under section 145 of the Charities Act,

to state whether particular matters have come to my attention.

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

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:

accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

the accounts have not been prepared in accordance with the Charities SORP (FRS102).

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.

Lilian Hetherington FCA

Fellow of the Institute of Chartered Accountants in England & Wales Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4DX

Date: 20/12/2023

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT) For the year ended 31 March 2023

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds 2023 2022
£ £ £ £
Income from:
Donations and legacies 6 2,146 2,254 4,400 5,910
Charitable activities
Grants and contracts 7 12,500 113,757 126,257 114,675
Other trading activities 8 49,707 83,630 133,337 79,658
Investments 9 1,074 - 1,074 107
Total income 65,427 199,641 265,068 200,350
Expenditure on:
Raising funds 10 4,019 223 4,242 5,931
Charitable activities
Operation of the charity 11 73,620 258,085 331,705 271,630
Total expenditure 77,639 258,308 335,947 277,561
Net movement of funds ( 12,212 ) ( 58,667 ) ( 70,879 ) ( 77,211 )
Reconciliation of funds
Total funds brought forward 146,796 184,565 331,361 408,572
Total funds carried forward 134,584 125,898 260,482 331,361
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 14 to 22 form an integral part of these financial statements.

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

Charity Number 1093390 Company Number 04299792

BALANCE SHEET

As at 31 March 2023

Fixed assets
Tangible assets
18
Total fixed assets
Current assets
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
Total net assets or liabilities
Funds of the charity
Unrestricted income funds
Restricted income funds
Total funds
Notes		 £
4,582
179,481
184,063
( 3,857 )		 Total
2023
£
80,276
80,276
180,206
260,482
260,482
134,584
125,898
260,482		 £
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

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 financial statements 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 14 to 22 form an integral part of these financial statements.

These financial statements were approved by the Board on:

and are signed on its behalf by: Mrs R Grey Chair

(A company limited by guarantee)

3 Income

EASINGTON LANE COMMUNITY ACCESS POINT

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

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 Access 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 £134,584 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 grants or 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.

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

3.4 Volunteer help

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

3.5 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.

3.6 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.

3.7 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.

3.8 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 Ba 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.

4 Expenditure and liabilities

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

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:

Motor Vehicles Straight line over four years Computer equipment and fixtures and fittings Straight line over four years

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

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
Event income
Donations and gifts
Room & Hall hire
Bank interest
Transport
Buildings, IT and Wifi
Salaries
Events		 Unrestricted
Funds
£
2,146
2,146
-
-
-
-
-
12,500
12,500
11,798
22,776
7,865
889
6,379
49,707
1,074
1,074		 Restricted
Funds
£
2,254
2,254
13,879
54,974
33,050
-
-
11,854
113,757
3,803
-
79,604
223
-
-
83,630
-
-		 Total
2023
£
4,400
4,400
13,879
54,974
33,050
-
-
24,354
126,257
15,601
22,776
79,604
8,088
889
6,379
133,337
1,074
1,074		 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

Income was £265,068 (2022: £200,350) of which £65,427 was unrestricted or designated (2022: £37,809) and £199,641 was restricted (2022: £162,541)

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

Analysis of expenditure on charitable activities

10
11		 Raising funds
Charitable activities
Direct costs
Support costs
Event costs
Bad debt write off
Depreciation
Governance costs
Staging fundraising events
Wages
Insurance
Consumables & Activity 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
Legal and professional fees
Support staff other costs
Sundries
Project Costs		 Unrestricted
Funds
£
4,019
4,019
25,017
4,996
-
902
1,457
1,771
-
2,518
989
9,249
1,386
10,152
2,902
395
5,388
-
3,378
1,512
1,608
73,620		 Restricted
Funds
£
223
223
140,668
7,300
1,368
11,011
642
-
-
41,893
-
-
-
8,522
1,263
1,139
9,370
-
34,909
-
-
258,085		 Total
2023
£
4,242
4,242
165,685
12,296
1,368
11,913
2,099
1,771
-
44,411
989
9,249
1,386
18,674
4,165
1,534
14,758
-
38,287
1,512
1,608
331,705		 Total
2022
£
5,931
5,931
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

Expenditure on charitable activities was £335,947 (2022: £277,561) of which £77,639 was unrestricted or designated (2022: £57,649) and £258,308 was restricted (2022: £219,912)

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

12 Fees for examination of the accounts

Other accountancy services paid to the examiner
Independent examiner's fees for reporting on the accounts		 2023
£
1,512
1,608
3,120		 2022
£
1,285
893
2,178

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

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

Salaries and wages
Social security costs
Pension costs (defined contribution pension plan)		 2023
£
136,452
23,169
6,064
165,685		 2022
£
103,854
16,313
5,842
126,009

No employee received remuneration above £60,000 (2022: £nil)

The key management personnel of the charity, comprise the trustees, the charity manager and the transport manager. The total employee benefits of the key management personnel of the charity were £45,042.

14 Staff numbers

The average monthly head count was 13 staff (2022: 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		 2023
Number
0.5
6.5
7.0		 2022
Number
0.5
5.5
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 £2,599 (2022: £2,512). There was £0 outstanding as at 31 March 2023 (2022: £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.

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

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
£
133,306
37,995
-
171,301
62,291
34,909
-
97,200
71,015
74,101		 Fixture,
fittings and
equipment
£
116,336
-
-
116,336
107,153
3,255
-
110,408
9,183
5,928		 Office and
Computer
equipment
£
61,581
-
-
61,581
61,211
123
61,334
370
247		 Total
£
311,223
37,995
-
349,218
230,655
38,287
-
268,942
80,568
80,276

19 Debtors and prepayments (receivable within 1 year)

20
Deposit account
Cash at bank
Cash in hand
21
Cash at bank and in hand
VAT
Debtors
Other accruals
Accruals
Other debtors
Trade creditors
Taxation and social security
Wages and pension
Independent examination of accounts
Other creditors
Creditors and accruals (payable within 1 year)		 2023
£
4,582
-
-
4,582
2023
£
150,000
27,831
1,650
179,481
2023
£
2,345
-
-
1,512
-
-
3,857		 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

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

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		 Fund
balances
brought
forward
£
143,697
3,099
146,796		 Incoming
resources
£
65,427
-
65,427		 Resources
expended
£
( 77,639 )
-
( 77,639 )		 Transfers
£
-
-
-		 Fund
balances
carried
forward
£
131,485
3,099
134,584

Purpose of unrestricted funds

General unrestricted fund The 'free reserves' of the charity

Analysis of movement in restricted funds

Restricted funds
Transport
Salaries
Events
Building
Garden
History Books
Tampon tax
Covid ELCAP
Warm Spaces
Space4
Repairs
Gas GNR
External fundraising
Totals		 Fund
balances
brought
forward
£
58,594
68,234
9,866
7,703
1,586
430
4,210
30,977
-
1,792
1,173
-
-
184,565		 Incoming
resources
£
94,098
33,050
3,698
1,000
4,527
-
-
-
49,552
11,853
1,640
223
199,641		 Resources
expended
£
( 142,706 )
( 78,011 )
( 5,242 )
( 3,525 )
( 4,981 )
( 160 )
( 1,724 )
( 4,094 )
( 5,457 )
( 11,012 )
( 1,173 )
-
( 223 )
( 258,308 )		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Fund
balances
carried
forward
£
9,986
23,273
8,322
5,178
1,132
270
2,486
26,883
44,095
2,633
-
1,640
-
125,898

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

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 Transport Service Combination of restricted and designated funds to provide the Transport Service Combination of restricted and designated funds to provide the Transport Service
Salaries The employment of the Activity Coordinator and Assistants
Events
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
History books The development, maintenance and promotion of the Heritage Room and Book
publishing
Tampon Tax Peer support groups and events for people living with the menopause to connect,
learn and support one another.
SPACE4 Funds provided by SPACE4 for the purchase of food items for their Food
Distribution Programme. Funds are replenished as they are spent.
Repairs Funds received to cover the cost of criminal damage to the
vehicles and premises
Warm Spaces To help disadvantaged people by providing a warm space.
Transfers between funds
Reason for transfer Amount
£
Between restricted funds -
Net Nil over the restricted projects transfers were made to
allocate costs to appropriate restricted fund.

24 Capital commitments

As at 31 March 2023, the charity had no capital commitments (2022 -£nil)

25 Analysis of net assets between funds

Tangible fixed assets
Other net current assets/(liabilities)
Cash at bank and in hand		 Unrestricted
Funds
£
80,276
53,583
725
134,584		 Restricted
Funds
£
-
125,898
-
125,898		 Total
2023
£
80,276
179,481
725
260,482

26 Guarantee

There have been no guarantees given by the charity at 31 March 2023.

27 Debt

There is no debt outstanding which is owed by the charity and which is secured by an excess charge on any of the assets of the charity at 31 March 2023.

28 Governing document

The organisation is a Charitable Incorporated Organisation - Foundation registered on 05 October 2001 as a body corporate under part 11 of the Charities Act 2011.