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2024-03-31-accounts

Oity Acc¢ 11 y Tots ELCAP ANNUAL REPORT 2023 202J"• i J

Easington Lane Community Access Point (A Company Limited by Guarantee)

Trustees’ Annual Report and Financial Statements For the period 1[st] April 2023 to 31[st] March 2024

Table of Contents Table of Contents Page Page
1. Who We are 1
2. Charity Details 2
3. Structure, governance and management 3
4. Objectives and activities 5
5. Achievements and performance 6
6. Financial Review and Funders 8
7. Declarations 10
8. Statement of Financial Activities 12
9. Balance Sheet 13
10. Notes forming part of the financial statements 14

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2024

Section 1: Who we are:

Easington Lane Community Access Point (ELCAP) exists to make people’s lives better in Easington Lane and surrounding areas by delivering events and activities that impact upon our resident’s health and wellbeing.

ELCAP is a Company Limited by Guarantee (No 04299792) and also a registered charity (No 1093390) with a Board of Trustees and a large team of employed and volunteer staff members that plan and deliver activities, events and services from our premises within Easington Lane and also through our fleet of minibuses.

ELCAP is at the heart of the community, a welcoming and inclusive charitable organisation that offers a safe venue providing the opportunity for everyone to grow, connect and belong. ELCAP offers a diverse programme of activities, events and services for leisure, learning and wellbeing.

The Board of Trustees composes those with experience of the public, private and voluntary sectors and their collective experience of the business, political and community life. They meet regularly to discuss the strategic direction of the organisation and a supported by a Senior Leadership team of three: the Chief Exec; the Operations Manager and the People and Places Manager.

ELCAP operates from its premises on Brickgarth, Easington Lane which comprises two buildings and extensive grounds which includes an outdoor creche area; a community garden and allotment; a memorial garden; an outdoor gym and extensive lawns. The premises are a vibrant, well maintained, well-resourced and well utilised Community Anchor Hub where people of all ages, abilities and interests can find something for them whether through ELCAP or one of our partner Community Groups that uses our premises.

Since 2017 ELCAP has undertaken a programme of refurbishment on the premises which is ongoing.

As well as the premises our fleet of six minibuses help alleviate the problem of the difficulty of an unreliable and infrequent public transport service in the locality.

The weekly footfall for ELCAP through its premises and transport is the region of around 3,500 to 4,000 people a week.

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2024

1

Section 2: Charity 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:

Rita Grey Chair Bob Moody Vice-Chair until 24[th] April 2023, resigned 7[th] March 2024 Linda Cleary David Geddis Ashleigh Ivison Andrew Rowntree Appointed 7[th] March 2024 Claire Rowntree Carol Smith Donald Todd John Waters Susan Waterston Kay White Vice-Chair from 24[th] April 2023

Company Secretary: Shaun Newton

Senior Leadership Team:

Mr. Dave Ellison Transport & Environmental Manager until 31[st] July 2023 Mr. Shaun Newton Chief Exec Mrs. Gemma O’Brien Operations Manager from 1[st] August 2023 Mrs. Christine Willis People & Places Manager

Advisors:

Independent Examiner: Bankers:

Michelle Wright, MW Accounting, Bookkeeping & Training, Gateshead Barclays, 53 Fawcett Street, Sunderland, SR1 1RS Flagstone, 26-27 Oxendon Street, London, SW1Y 4EL

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2024

2

Section 3: 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 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.

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 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 2024 Rita Grey was re-elected Chair and Kay White was re-elected as Vice-Chair. The March 2024 AGM also saw Bob Moody retire after many years of service to ELCAP and the appointment of Andrew Rowntree as a new Trustee. The operational responsibility of ELCAP is delegated to the Senior Leadership Team as listed on page 4, and are responsible for the staff team.

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

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2024

3

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 CRT Coalfield Regeneration Trust 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

2.5 Staff and Volunteers

The operational responsibility of ELCAP is delegated to the Senior Leadership Team 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 as we welcomed Tony Adamson and Mark Sandow to the ELCAP team as minibus drivers and also Gemma O’Brien as Transport Co-Ordinator (later renamed as Operations Manager) to replace Dave Ellison who stepped down from the role to become a driver for a short time before retiring in January 2024. Thanks are expressed to Dave for his work in developing the Transport Scheme to where it is today.

The Cost-of-Living Crisis saw ELCAP respond by being part of the Sunderland City Council’s Warm Space programme and also the Links for Life programme.

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; Virgin Money Foundation and Gentoo etc.

Although noted above, the Board would like to give recognition to the contribution of:

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2024

4

Section 4: Objectives and activities

3.1 Summary of the objects 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 year in question saw growth and expansion in the range of activities, events and services that ELCAP both offered and hosted.

An average week will see a footfall of around 4,000 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.

Full details of the activities are provided in section 4.1.

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 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 conclusion that the Charity’s activities did fall within the charitable objects and were therefore of 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 typically see 400 hours volunteered each and every week and based on ELCAP’s minimum salary level of £12.50ph plus on-costs this equates to an in-kind contribution of around £286k. This figure is not included in any of the financial statements.

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2024

5

Section 5: 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.

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.

The year in question saw ELCAP update its logo and whilst retaining the jigsaw emblem it also now incorporates people. Following this the provision of a work based uniform was introduced whereby volunteers and staff alike are provided with a choice of polo shirts, t-shirts, hoodies, body warmers, fleeces and hi-viz waterproof jackets all emblazoned with the ELCAP logo.

The activities, events and services that ELCAP has undertaken this last year include:

Regular Activities

After School Clubs and Young People’s Activities

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2024

6

Seasonal / Annual Events

Education and Training

Food Support

Premises and Outdoor spaces

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2024

7

Community Transport Service

The service maintained its usual service throughout the year utilising the fleet of six minibuses and a small team of employee drivers and a few volunteer drivers.

The core of the Service is to provide transport for ELCAP and our VCSE partners across the Coalfield Area and then to those outside of the area subject to availability.

A typical week will see passengers collected either from their home or a central location for lunch clubs; bingo clubs; Group and Club activities; swimming lessons; football matches; nature walks and so much more.

When availability allows trips are offered further afield either for a day out or a trip in connection with a special interest which could be around regional and national meetings; exhibitions; shows or just for a day out.

User Groups and Partners

Events and activities are hosted on behalf of User Groups and partners who match our own objects and what they offer compliments what ELCAP provides such as: Brass Band; Disabled Club; Hetton Buddies (SEN) After School Club; Hetton Buddies (SEN) Toddlers; Rock n Roll; Slimming World; Zumba etc

Section 5: Financial Review

5.1 Review of the charity’s financial position at the end of the 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 charity’s finances. The Statement of Financial Activities reports:

With a total income of £306,856 (which was an increase of 16% on the previous year) and a total expenditure of £375,785 (which was an increase of 11% on the previous year) this resulted in a deficit of £68,928 which saw the grants received before the COVID pandemic finally spent as these were mainly restricted funds and had to be spent accordingly.

The 2024-25 budget is expected to balance if not create a small surplus.

Total reserves at the year-end stand at £191,554 with £182,248 unrestricted and the remaining £9,306 being restricted.

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

ELCAP’s policy is that 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 2024 amounted to £182,248 of which free reserves (ie those not tied up in fixed assets and designated funds) amounted to £126,371. 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:

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2024

8

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.

5.6 Funding Information

ELCAP continues to be heavily supported and subsidised through the financial assistance from external agencies, charitable trusts and grant making foundations. ELCAP has developed a good, working relationship with many of our funders and supporters and remains extremely grateful for the advice, support and funding that is offered to ELCAP.

Those organisations that has supported ELCAP throughout financial support for this year are shown below and the area of ELCAP’s work that they supported:

Grants of £20,000+:

People’s Postcode Lottery Core Costs Ballinger Trust Activities Grants of between £15,000 and £19,999: Virgin Money Foundation Core Costs Grants of between £10,000 and £14,999: Locality Premises Tyne & Wear and Northumberland Community Foundation Activities Grants of between £5,000 and £9,999: Integrated Care Board (Sunderland) Creche Play Equipment Sunderland City Council Digital Hub Sunderland City Council Public Health Crowdfund Creche Play Equipment Tyne & Wear and Northumberland Community Foundation Activities Wellbank Foundation Shopping Bus Grants of below £5,000: 3Together Big Local Activities 3Together Big Local Creche Play Equipment County Durham Community Foundation Windfarm Premises County Durham Community Foundation Windfarm Creche Play Equipment Durham Freemason’s Activities Hadrian Trust Transport Hetton Town Council Creche Play Equipment

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2024

9

Joicey Trust Core costs James Knott Trust Core costs William Leech Trust Transport Sir John Priestman Trust Transport Sunderland City Council Coalfield Area Committee Transport Sunderland City Council Coalfield Area Committee Events Sunderland City Council Coalfield Area Committee Food Support Sunderland City Council Crowdfund Creche Play Equipment Tyne & Wear and Northumberland Community Foundation Activities

Section 6: Statement of Trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for the year. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

07/11/2024

Approved by the trustees on ………………….. and signed on their behalf by:

Rita Grey Rita Grey (Dec 6, 2024 11:32 GMT)

Mrs R Grey Chair

Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2024

10

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 March 2024

I report on the financial statements of Easington Lane Community Access Point for the year ended 31 March 2024, which are set out on pages 12 to 23.

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 Member of the Association of Accounting Technicians.

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.

Michelle Wright MW Accounting, Bookkeeping & Training Woodgate House 5c Wood Street Gateshead NE11 9NP Date: 08/11/2024

11

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 2024

6
7
Other trading activities
8
9
10
Expenditure on:
11
12
Total funds carried forward
Reconciliation of funds
Total funds brought forward
Notes
Total income
Donations and legacies
Income from:
Other income
Charitable activities
Grants and contracts
Investments
Raising funds
Operation of the charity
Total expenditure
Net income/(expenditure) and net
movement of funds
Charitable activities		 Unrestricted
Funds
£
1,952
40,000
56,136
5,360
5,430
108,878
-
57,804
57,804
51,074
134,584
185,658		 Restricted
Funds
£
19,482
118,269
59,807
-
420
197,978
-
317,981
317,981
( 120,003 )
125,898
5,895		 Total
2023
£
21,434
158,269
115,943
5,360
5,850
306,856
-
375,785
375,785
( 68,928 )
260,482
191,554		 Total 2022
£
4,400
126,257
133,337
1,074
-
265,068
4,242
331,705
335,947
( 70,879 )
331,361
260,482

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 23 form an integral part of these accounts.

12

Charity Number 1093390 Company Number 04299792

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

BALANCE SHEET

As at 31 March 2024

Fixed assets
Tangible assets
19
Total fixed assets
Current assets
Debtors
20
Cash at bank and in hand
21
Total current assets
Creditors:amounts falling due within
one year
22
Net current assets
Total assets less current liabilities
Total net assets or liabilities
Funds of the charity
Unrestricted income funds
Designated funds
Restricted income funds
Total funds
Notes		 £
43,790
102,365
146,155
( 7,379 )		 Total
2023
£
52,778
52,778
138,776
191,554
191,554
182,559
3,099
5,895
191,554		 £
4,582
179,481
184,063
( 3,857 )		 Total 2022
£
80,276
80,276
180,206
260,482
260,482
131,485
3,099
125,898
260,482

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 14 to 23 form an integral part of these accounts.

07/11/2024 These financial statements were approved by the Board on: Rita Grey and are signed on its behalf by: Mrs R Grey Rita Grey (Dec 6, 2024 11:32 GMT) Chair of Board of Trustees

13

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

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 2019) – 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 organisation reported total unrestricted funds at the year end of £179,149 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 organisation for the next 12 to 18 months is secure and that on this basis the charity is a going concern.

3 Income

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.

14

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

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 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 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 charity.

4 Expenditure and liabilities

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 running the building, sessions and other activities undertaken to further the purposes of the charity and their associated support costs.

15

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

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, a full years depreciation charge is applied in the year of acquisition and no charge is made in the year of disposal:

Motor vehicles Straight line over four years Office equipment Straight line over four years Computer equipment Straight line over four years

16

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

Analysis of income

6
7
8
9
10		 Donations and legacies
Charitable activities
Other trading activities
Room & Hall hire
Bus hire
Fundraising events
Other Miscellaneous
Shop sales
Income from investments
Other income
Buildings, IT & Wifi
Donations and Gift Aid
Income from grants and contracts
Salaries
Event income
Bank interest
Other income
Transport
Events
Other		 Unrestricted
Funds
£
1,952
1,952
-
-
25,000
-
15,000
40,000
18,899
24,626
-
12
-
12,599
56,136
5,360
5,360
5,430
5,430		 Restricted
Funds
£
19,482
19,482
12,840
21,150
42,727
11,340
30,212
118,269
-
-
59,807
-
-
-
59,807
-
-
420
420		 Total
2024
£
21,434
21,434
12,840
21,150
67,727
11,340
45,212
158,269
18,899
24,626
59,807
12
-
12,599
115,943
5,360
5,360
5,850
5,850		 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
-
-

Income was £306,856 (2023: £265,068) of which £108,878 was unrestricted or designated (2023: £65,427) and £197,978 was restricted (2023: £199,641)

17

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

Analysis of expenditure on charitable activities

11
12		 Raising funds
Charitable activities
Direct costs
Support costs
Support staff other costs
Repairs & renewals
Telephone
Postage & stationery
Event costs
Bank charges
Governance costs
Consumables & Activity costs
Project costs
Staff Costs
Insurance
Staging fundraising events
Bus & travel
Rates & waste
Independent examiner's fees for reporting on
the accounts
Utilities
Cleaning
Bad debt write off
Depreciation
Other accountancy fees
Legal & professional fees		 Unrestricted
Funds
£
-
-
20,105
2,227
506
2,585
14,737
891
3,826
1,417
1,200
-
2,059
1,441
370
-
-
1,094
4,347
1,000
-
57,804		 Restricted
Funds
£
-
-
175,440
1,521
47,584
6,986
12,900
-
17,840
-
8,000
-
11,150
2,300
-
-
-
-
34,260
-
-
317,981		 Total
2024
£
-
-
195,544
3,748
48,090
9,570
27,637
891
21,666
1,417
9,200
-
13,209
3,741
370
-
-
1,094
38,607
1,000
-
375,785		 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

Expenditure on charitable activities was £375,785 (2023: £335,947) of which £57,804 was unrestricted or designated (2023: £77,639) and £317,981 was restricted (2023: £258,308)

13 Fees for examination of the accounts

Other accountancy services paid to the examiner
Independent examiner's fees for reporting on the accounts		 2024
£
1,000
-
1,000		 2023
£
1,512
1,608
3,120

18

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

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

Pension costs (defined contribution pension plan)
Salaries and wages
Social security costs		 2024
£
182,994
28,144
7,343
218,480		 2023
£
136,452
23,169
6,064
165,685

No employee received remuneration above £60,000 (2023: 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 £55,148. (2023: £45,042)

15 Staff numbers

The average monthly head count was 13 staff (2023: 13 staff) and the average monthly number of full-time equivalent employees during the year were as follows:

The parts of the charity in which the employee's work
Charitable activities
Fundraising		 2024
Number
0.5
6.5
7.0		 2023
Number
0.5
6.5
7.0

Sessional staff are hired on a project by project basis and are included within charitable activities as direct project costs as they typically relate to specific production or projects.

16 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.

Transaction(s) with related parties

The following detail the related party transactions in the reporting period.

The trustee Ashleigh Ivison is the daughter of employee Mick Trevitt. The employee was in post before the trustee was appointed. The trustee takes no part in personal decisions made.

17 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 £3,147 (2023: £2,599). There was £70 outstanding as at 31 March 2024 (2023: £0)

19

(A company limited by guarantee)

EASINGTON LANE COMMUNITY ACCESS POINT

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

18 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.

19 Tangible fixed assets
Cost
Balance brought forward
Additions
Disposals
Balance carried forward
Depreciation
Basis
Rate
Balance brought forward
Depreciation charge for year
Disposals
Balance carried forward
Net book value
Brought forward
Carried forward		 Motor
Vehicles
£
171,301
-
-
171,301
SL
25%
97,200
34,260
-
131,460
74,101
39,841		 Fixture,
fittings and
equipment
£
116,336
-
-
116,336
SL
25%
110,408
3,255
-
113,663
5,928
2,673		 Office and
Computer
equipment
£
61,581
11,109
-
72,690
SL
25%
61,334
1,092
-
62,426
247
10,264		 Total
£
349,218
11,109
-
360,327
268,942
38,607
-
307,549
80,276
52,778

20 Debtors and prepayments (receivable within 1 year)

Debtors and prepayments (receivable within 1 year)
Deposit account
Cash at bank
Cash in hand
Cash at bank and in hand
Prepayments & accrued income
Accrued income
VAT
Trade debtors		 2024
£
16,957
4,203
6,430
16,200
43,790

2024
£
91,995
8,556
1,814
102,365		 2023
£
4,582
-
-
-
4,582
2023
£
150,000
27,831
1,650
179,481

21 Cash at bank and in hand

20

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

22 Creditors and accruals (payable within 1 year)

reditors and accruals (payable within 1 year)
Other accruals
Taxation and social security
Trade creditors
Accruals
Independent examination of accounts
Pension		 2024
£
420
5,640
70
1,000
250
7,379		 2023
£
2,345
-
-
1,512
-
3,857

23 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.

24 Analysis of charitable funds

Analysis of movements in unrestricted funds For the year ending 31 March 2024

Unrestricted funds
General unrestricted fund
Designated funds
Capital fund
Totals		 Fund
balances
brought
forward
£
131,485
3,099
134,584		 Incoming
resources
£
108,878
-
108,878		 Resources
expended
£
( 57,804 )
-
(57,804)		 Transfers
£
-
-
-		 Fund
balances
carried
forward
£
182,559
3,099
185,658

Purpose of unrestricted funds

General unrestricted fund Designated funds

The 'free reserves' after allowing for designated funds

21

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

Restricted funds
Transport
Salaries
Events
Building
History Books
COVID ELCAP
Warm Spaces
Space4
Gas GNR
Other
Totals
Garden
Tampon Tax		 Fund
balances
brought
forward
£
9,986
23,273
8,322
5,178
1,132
270
2,486
26,883
44,095
2,633
1,640
-
125,898
 Incoming
resources
£
73,067
42,727
11,340
21,150
-
-
-
-
-
3,824
-
45,870
197,978
 Resources
expended
£
( 82,999 )
( 66,000 )
( 19,662 )
( 26,328 )
( 561 )
-
( 2,486 )
( 26,883 )
( 44,095 )
( 6,457 )
( 1,640 )
( 40,870 )
(317,981)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-		 Fund
balances
carried
forward
£
54
-
-
-
571
270
-
-
-
-
-
5,000
5,895

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 Salaries The employment of the Activity Coordinator and Assistants Events Sessional costs, workshops, trips for ELCAP's groups 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 COVID ELCAP Core costs, increased operational costs and development costs throughout COVID and in the years following the pandemic Warm Spaces To help disadvantaged people by providing a warm space Space4 Funds provided by SPACE4 for the purchase of food items for their Food Repairs Funds to cover the cost of criminal damage to the vehicles and premises

25 Capital commitments

As at 31 March 2024, the charity had no capital commitments (2023 -£nil)

22

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

26 Analysis of net assets between funds

nalysis of net assets between funds
Other net current assets/(liabilities)
Cash at bank and in hand
Tangible fixed assets		 Unrestricted
Funds
£
52,778
96,470
36,411
185,658		 Restricted
Funds
£
-
5,895
-
5,895		 Total
2024
£
52,778
102,365
36,411
191,554		 Total
2023
£
80,276
179,481
725
260,482

23

ELCAP YE accounts 2024 full doc v2

Final Audit Report

2024-12-12

Created: 2024-11-29 By: Michelle Wright (michelle-wright@hotmail.com) Status: Signed Transaction ID: CBJCHBCAABAAYlj2tovcyE65ag50zpAMk4cR4AeoieqM

"ELCAP YE accounts 2024 full doc v2" History

Document created by Michelle Wright (michelle-wright@hotmail.com)

2024-11-29 - 10:25:32 GMT

Document emailed to Rita Grey (shaun@elcap.org.uk) for signature

2024-11-29 - 10:25:38 GMT

2024-12-06 - 11:31:49 GMT

Signature Date: 2024-12-06 - 11:32:34 GMT - Time Source: server

Document emailed to Michelle Wright (michelle-wright@hotmail.com) for signature 2024-12-06 - 11:32:35 GMT

Agreement completed.

2024-12-12 - 09:41:31 GMT