**REGISTERED COMPANY NUMBER: 04317500 (England and Wales) REGISTERED CHARITY NUMBER: 1094204** ## **AMENDING** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 FOR** **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE (A COMPANY LIMITED BY GUARANTEE)** **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** ||Page| |---|---| |Administrative Details|1| |Report of the Trustees|2 to 6| |Independent Examiner's Report|7| |Statement of Financial Activities|8| |Balance Sheet|9 to 10| |Statement of cash flows|11| |Notes to the Financial Statements|12 to 19| |Detailed Statement of Financial Activities|20| |Detailed Project Funds Note|21| **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2023** **TRUSTEES** Rev C L Dawson – Chair J Rick E A Brownhill G W Rees M Cavanagh Andrew Cribb (Appointed 16.05.23) **COMPANY SECRETARY** Rev C L Dawson **REGISTERED OFFICE** St Mary's Community Centre Bramall Lane Sheffield S2 4QZ **REGISTERED COMPANY NUMBER** 04317500 (England and Wales) **REGISTERED CHARITY NUMBER** 1094204 **INDEPENDENT EXAMINER** Smith Craven (Yorkshire) Ltd Sidings House Sidings Court Doncaster South Yorkshire DN4 5NU **BANKERS** Yorkshire Bank Fargate Sheffield Page 1 **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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) issued in October 2019. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The charity's objects are:- 1. to promote the benefit of the inhabitants of the City of Sheffield and in particular those inhabitants living in the ecclesiastical parishes in the City and Diocese of Sheffield ("the area of benefit") by bringing together the statutory, voluntary and other organisations and inhabitants in a common effort to a) relieve poverty b) advance education (including religious, moral and physical education), and c) provide facilities in the interests of social welfare and for leisure and the spare time occupation with the objects of improving the conditions of life of the said inhabitants. 2. to maintain and manage a Centre for the activities of the Charity required to achieve the objects. 3. to collect, maintain and administer funds for all or any of the above purposes. ## **Overview** This year we have continued to move forward from the effects of lockdowns and COVID and build back resilience into St Mary’s as an organisation. ## **Developmental Activities and Achievements** The Community Team have focused on delivering projects which tackle food poverty and social isolation. Members who have accessed the Social Supermarket have also been able to benefit from a range of wrap around services and support. Including CAB portal service; debt advice; wellbeing and art space; gardening; cooking classes. Support Buddies has been championed as a new project from within St Mary’s. This enables one to one in person support for people to help review their benefits and access other services which they would have been unable to access on their own due to language or social challenges. Our coaching service has also been transformative for individuals, enabling people to transition in their lives to being more empowered and having greater agency. St Mary’s offers a supportive community in which many very vulnerable and socially isolated individuals can find they can connect and begin to make positive changes to their lives. There is a programme of shared meals and volunteering experiences. We are committed to Transformational Volunteering – offering opportunities for volunteering which builds confidence and enables people to transform their own lives through addressing issues which have previously been blocked for them. The Conference Team have managed an upturn in sales and bookings. Some of this has been because a lot of workspaces and offices have not opened again after COVID/people are working from home. We have been fortunate to benefit from this emerging need for meeting space particular from Sheffield City Council and Probation. In May 2022, following the invasion of Ukraine Sheffield began to receive a number of Ukrainian refugees. In partnership with the Ukrainian Association of GB, Sheffield Branch we have been able to host a Ukrainian Support Hub. This have been a vital resource for many displaced Ukrainian’s providing support; information; advice and friendship. This work is ongoing and continues to develop now providing a Saturday School for Ukrainian children so that they can keep connected to their culture; language; and traditions. In July 2022 Jon Sparkes (Community Development Manager) went on long term sick. Jon’s appointment was critical to the ongoing development and sustainability of St Mary’s Community Centre. There was already a funding deficit which was compounded by Jon’s absence and with no new grant funding being received the Page 2 **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023** focus for the Trustees over the forthcoming 6 months was that of organisational survival. The Chair of Trustees, Revd Claire Dawson took on the role of temporary Manager. Jon’s employment ended in November 2022 and following a successful recruitment process Sarah Tully was appointed at the end of February 2023 as the new CEO for St Mary’s Community Centre. As well as appointing a new CEO we had to take some difficult decisions on staffing; cutting hours and making some posts redundant. We have been able to reduce costs and also increase grant funding and have begun to transition to a place where we can now begin to plan and develop for the future. ## **Future Plans** Under the leadership of St Mary’s new CEO (Sarah Tully) St Mary’s continues to develop its overarching vision: ## _**“St Mary’s is a hopeful community of people, of all faiths and none, and a place of Christian worship mobilised to break cycles of poverty, injustice and isolation.”**_ Sarah is developing the concepts of “People” and “Places” based on the three pillars of Support, Wellbeing and Growth. “People,” make up the community who use the space and services, the volunteers, staff and stakeholders and remain our greatest asset. Our future plans include expanding the services we already deliver, firming up our volunteer offer and building more strategic partnerships. In terms of “Place,” our other great asset is St Mary’s building. It is an iconic building with city centre parking and has considerable green space surround it. There is huge potential to develop both the internal and external space and this needs to form part of the sustainability plan for St Mary’s going forward. Finances are still a challenge. We have employed a Funding Consultant, and this has made a difference to our funding deficit. The aim is to formulate a large funding bid towards the end of 2023 which will then form the basis of our future work. ## **FINANCIAL REVIEW** ## **Finances** Following the Pandemic, we benefitted from the availability of income grants which resulted in a positive financial situation. We moved into 2022 with around £265K in the bank, this has reduced to approximately £208K due to the deficit in the year. The deficit in the year reflects the reality of our financial situation, our current budget (2023/24) also has a £50K deficit. Our level of reserves over the past few years has been an unprecedented situation and very much skews the financial picture of our organisation. The healthy reserves have meant that we can keep open for business and developing services – albeit with a limited staffing capacity. Without these reserves we would have undoubtedly had to make more redundancies. We are by no means out of the woods financially and are in need of key grants to support the work of St Mary’s going forward. Without additional grant funding for the work, we will have to reduce staffing cost and activities which will hamper our recovery and prevent us from reaching our potential as an organisation. The building is a massive asset but is now needing considerable work to bring it up to current standards. Work done 20 years ago is now feeling its age, but replacement work and upgrading is hugely costly. We are in the process of a Maintenance Plan and continue to seek funding to make the building a sustainable asset, rather than a financial millstone. ## **Reserves policy** In their annual review of reserves the Directors decided that free reserves should be at a level sufficient to continue the current activities of the Charity in the event of a short term significant shortfall in funding. Therefore the Board considers it prudent for six months operating costs to be retained. The costs of running the organisation for six months is £200,000. Our current free reserves of £243,132 are sufficient for 7 months running costs and the Board continue to develop strategies to increase unrestricted reserves to the required level. Page 3 **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023** ## **Financial Controls** Monthly management accounts are produced using SageLine50 software. These are reviewed by the Finance Committee and presented to the bi-monthly Board Meetings. Expenditure of up to £5,000 is authorised by the Centre Director. Amounts in excess of this require the approval of two Board Members. Page 4 **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is governed by its governing document, its Memorandum and Articles of Association, and constitutes a company, limited by guarantee, as defined by the Companies Act 2006. The governance structure of the charity is in line with the requirements of both the Charity Commission and Companies House. The term "Director" will include both Trustees and Directors. The term "Board" refers to meetings of the Directors. All of the Governors guarantee to contribute £1 in the event of a winding up. ## **Recruitment and appointment of new trustees** Trustees are appointed and re-elected at the Annual General Meeting, subject to the rules laid down in the Memorandum and Articles of Association. ## **Organisational structure** The management and finances are administered through the Board of Directors which meets bi-monthly. Reports on finance, work to raise funds, human resources and the monitoring of outputs are received by the Board. The finance committee has not met over the course of the past year. The Trustees will be recruiting new members to reinstate this committee over the next year. In addition, the staff have weekly meetings to discuss day to day operational issues. The Board of Directors reports regularly to St Mary's Parochial Church Council (PCC) who are the sole member of the Charity. St Mary's Community Centre and Church share an overlapping vision to see resilient, connected communities which create spiritual, mental, physical and emotional health. All Directors give their time freely and no remuneration or expenses were paid to them during the year. ## **Induction and training of new trustees** The Board's main duty is to manage the Charity, ensuring good governance and practice, as defined by law. Once appointed, trustees must make themselves aware of the terms of the Memorandum of St Mary's Community Centre and familiarise themselves with the charity's property, policies, human resources, client needs and finances. They must ensure that the staff are well looked after, that investment of charity funds complies with the terms of the Memorandum, and that the strategy and objectives of St Mary's Community Centre are developed. The Board will act exclusively in the best interests of the charity. Therefore, a Director must not allow a situation to arise where their duty as a Director conflicts with their own personal interest. They are required to manage the charity and to ensure that the objectives of the charity are met. The Board will spend time inducting new Directors by informing them about: - a brief history of the organisation - strategic direction and mission statement - the structure of the organisation, committees, sub-committees, working groups, user groups, staff and volunteers, and the partnership with the mission of St Mary's Church - the Business Plan of the Community Centre. To this aim, the Board will present all new Directors with an induction pack. The Board will ensure that new Directors will know enough to be able to carry out their role, but not be overloaded or misled about the level of work involved. Page 5 **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023** This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustees on 20[th ] September 2023 and signed on its behalf by Rev C L Dawson - Trustee Page 6 **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **Independent examiner's report to the trustees of St Mary’s (Bramall Lane) Community Centre ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023, Charity no 04317500. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination as I am a registered member of ICAEW which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and 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. Claire Docherty FCCA For and on behalf of Smith Craven (Yorkshire) Ltd Sidings House Sidings Court Doncaster DN4 5NU Date: 20[th] September 2023 Page 7 ( **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE (REGISTERED COMPANY NUMBER: 04317500)** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
54,785
Charitable activities
3
43,311
Trading activities
4
19,382
Rental Income
196,204
Investment income
5
2,138
**Total**
315,820
**EXPENDITURE ON**
**Charitable activities**
Direct
7
273,252
Support
122,810
**Total**
396,062
**NET INCOME**
(80,242)
**Transfer of funds**
5,600
**MOVEMENT OF FUNDS**
(74,642)
**Total funds brought forward**
10
307,528
**TOTAL FUNDS CARRIED FORWARD**
15
232,886|Restricted
fund
£
40,653
-
-
-
-
40,653
42,347
-
42,347
(1,694)
(5,600)
(7,294)
29,394
22,100|2023
Total
funds
£
95,438
43,311
19,382
196,204
2,138
356,473
315,599
122,810
438,409
(81,936)
-
(81,936)
336,922
254,986|2022
Total
funds
£
159,054
8,751
13,591
190,400
466| |---|---|---|---| ||||372,261
257,797
86,056| ||||343,853| ||||28,408
-| ||||28,408
308,514| ||||336,922| The notes form part of these financial Statements Page 8 continued... ( **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE (REGISTERED COMPANY NUMBER: 04317500)** ## **BALANCE SHEET AT 31 MARCH 2023** |Notes
**FIXED ASSETS**
Tangible assets
11
Investments
12
**CURRENT ASSETS**
Debtors
13
Cash at bank
**CREDITORS**
Amounts falling due within one year
14
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS**
**CURRENT LIABILITIES**
**NET ASSETS**
**Represented by:**
Restricted funds
General funds
**TOTAL FUNDS**
15|Unrestricted
Fund
£
19,751
20
19,771
38,613
188,718
227,331
(14,216)
213,115
232,886
-
232,886
232,886|Restricted
Fund
£
3,146
-
3,146
-
18,954
18,954
-
18,954
22,100
22,100
-
22,100|2023
Total
Fund
£
22,897
20
22,917
38,613
207,672
246,285
(14,216)
232,069
254,986
22,100
232,886
254,986|2022
Total
Fund
£
33,351
20| |---|---|---|---|---| |||||33,371| |||||53,826
265,488| |||||319,314| |||||| |||||(15,763)| |||||303,551| |||||336,922| |||||| |||||29,394
307,528| |||||336,922| The notes form part of these financial Statements Page 9 continued... ( **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE (REGISTERED COMPANY NUMBER: 04317500)** ## **BALANCE SHEET - CONTINUED AT 31 MARCH 2023** The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006. ## The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies. The financial statements were approved by the Board of Trustees on 20[th] September 2023 and were signed on its behalf by: Rev C L Dawson -Trustee Page 10 continued... ( **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE (REGISTERED COMPANY NUMBER: 04317500)** ## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023** |Cash flow
notes
**Cash provided by operating activities**
1
**Cash flows from investing activities**
Purchase of tangible fixed assets
**Cash used in investing activities**
**Increase/(Decrease) in cash and cash equivalents in the period**
**Cash and cash equivalents at the beginning of the period**
**Total cash and cash equivalents at the end of the period**|Year ended
31-March-23
Total
**£**
(56,037)
(1,780)
(1,780)
(57,817)
265,488
207,672|Year ended
31-March-22
Total
**£**| |---|---|---| |||8,338| |||(13,819)| |||(13,819)| |||| |||(5,481)| |||270,969| |||265,488| ## **1. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES** |Net movement in funds
Depreciation charge
(Increase) / Decrease in Debtors
Increase / (Decrease) in Creditors
Net cash used in operating activities|Year ended
31-March-23
Total
**£**
(81,936)
12,233
15,213
(1,547)
(56,037)|Year ended
31-March-22
Total
**£**
28,408
9,321
(21,094)
(8,297)| |---|---|---| |||8,338| Page 11 continued... **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued October 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', the Charities Act 2011 and the Companies Act 2006. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value. St Mary’s (Bramall Lane) Community Centre meets the definition of a public benefit under FRS102. The financial statements are prepared under the historical cost convention or transaction value unless otherwise stated in the relevant accounting policy note(s). The financial statements are prepared in Sterling which is the functional currency of the charity and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. The revised financial statements replace the original financial statements for the financial year 31st March 2023. The revised financial statements are now the statutory financial statements for that year. The revised financial statements have been prepared as at the date of the original financial statements, and not as at the date of the revision and accordingly do not deal with events between those dates. ## **Going Concern and fundamental uncertainty** The financial statements have been prepared on a going concern basis. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorizing these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. ## **Incoming Resources** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Grant income is recognised where there is entitlement, receipt of the funds are probable and the amount can be measured with reasonable certainty. If there are conditions attached to the grant and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Page 12 **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2023** ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purposes and are available as general funds. Designated funds are separate from unrestricted funds for administrative purpose only and does not legally restrict the trustees’ discretion in how to apply the unrestricted funds that they have earmarked. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. ## **Support cost allocation** Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 25% to 33% on cost Computer equipment - 33% on cost Motor vehicles - 25% on cost Depreciation is charged from the month of purchase. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **Investments** Fixed asset investments are shown at cost less amounts written off for permanent reductions in value. Provisions are not made for temporary fluctuations in value. Page 13 **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2023** |**2.**
**DONATIONS AND LEGACIES INCOME**
Government Grants**2.a**
Non-Government Grants
General Donations
**2.a**
**DONATIONS AND LEGACIES INCOME – GOVERNMENT GRANTS**
Central Local Area Committee Funding
Job Retention Scheme
**3.**
**CHARITABLE ACTIVITIES INCOME**
Room Hire
Social Supermarket
Community Café
**4.**
**OTHER TRADING ACTIVITIES INCOME**
Catering & Café Income
Equipment Hire
**5.**
**INVESTMENT INCOME**
Bank and Loan Interest Received
**6.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets|2023
£
9,226
81,427
4,785
95,438
2023
£
9,226
-
9,226
2023
£
21,139
8,350
13,822
43,111
2023
£
12,965
6,417
19,382
2023
£
2,138
2023
£
12,233||2022
£
10,602
140.036
8,415| |---|---|---|---| ||||159,054| ||||2022
£
-
10,602
10,602
2022
£
-
7,287
1,464| ||||8,751| ||||2022
£
10,156
3,435
13,591
2022
£
466
2022
£
9,321| Page 14 **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2023** ## **7. EXPENDITURE ON CHARITABLE ACTIVITIES** ## **DIRECT COSTS** |
Wages
Social security
Pension costs
Grant repayments
CAB worker
Partnership payments
Depreciation
Sundry costs
Travelling
Cleaning
License fees
Social supermarket
Community cafe
Catering
Staff and volunteer expenses
Staff training
**SUPPORT COSTS**
Accountancy
Professional fees
Rates and water
Insurance
Light and heat
Computer costs
Telephone
Postage
Repairs and renewals|Unrestricted
funds
£
207,636
8,047
5,838
-
-
1,600
9,085
3,260
6,182
9,874
7,500
1,699
8,282
2,239
1,115
894
273,252
Unrestricted
funds
£
9,116
13,321
(260)
9,717
48,280
13,611
1,496
4,425
23,105
122,810|Restricted
funds
£
10,464
-
-
10,000
6,800
-
3,148
-
-
-
-
11,935
-
-
-
-
42,347
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-|Total
£
218,101
8,047
5,838
10,000
6,800
1,600
12,233
3,260
6,182
9,874
7,500
13,634
8,282
2,239
1,115
894| |---|---|---|---| ||||315,599| ||||Total
£
9,116
13,321
(260)
9,717
48,280
13,611
1,496
4,425
23,105| ||||122,810| ## **8. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. Page 15 **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2023** ## **9. STAFF COSTS** The average monthly number of employees during the year was as follows: |Direct charitable work
Management and administration|2023
9
2
11|2022
9
2
11| |---|---|---| No employees received emoluments in excess of £60,000. ## **10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES – YEAR ENDED 31 MARCH 2022** |**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Charitable activities
Trading activities
Rental income
Investment income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Direct
Support
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**Extraordinary Items**
**Transfer of funds**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Funds
£
19,017
8,751
13,591
190,400
466
232,225
131,540
92,230
223,770
8,455
299,073
-
-
307,528|Restricted
funds
£
140,036
-
-
-
-
140,036
116,936
3,147
120,083
19,953
9,441
-
-
29,394|Total
funds
£
159,053
8,751
13,591
190,400
466| |---|---|---|---| ||||372,261| ||||248,476
95,377| ||||343,853| ||||28,408
308,514
-
-| ||||336,922| Page 16 **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2023** ## **11. TANGIBLE FIXED ASSETS** |**COST**
At 1 April 2022
Additions
Disposals
**At 31 March 2023**
**DEPRECIATION**
At 1 April 2022
Charge for year
Disposals
At 31 March 2023
**NET BOOK VALUE**
**At 31 March 2023**
At 31 March 2022
**12. FIXED ASSET INVESTMENTS**
**MARKET VALUE**
At 1 April 2022
Investment written off in the year
At 31 March 2023
**NET BOOK VALUE**
**At 31 March 2023**
At 31 March 2022
There were no investment assets outside the UK.|Fixtures,
Fittings and
Equipment
£
46,715
1,780
-
48,495
20,440
8,696
**-**
29,136
19,359
26,275
|Motor
Vehicles
£
14,150
-
-
14,150
7,074
3,538
-
10,613
3,537
7,075


|Totals
£
60,865
1,780
-| |---|---|---|---| ||||62,645| ||||27,514
12,233
-| ||||39,748| ||||22,897| ||||33,351| ||||Shares in
group
undertakings
£
20
-
**20**
**20**
20| The market value of the investments is considered to be the same as its original cost. The above investment consists of - 2 ordinary B shares of £10 each in ESP Projects Limited. Page 17 **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2023** ## **13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade debtors
Prepayments
Other debtors
**14.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**Unrestricted**
Trade creditors
Other creditors
Accrued expenses|2023
£
28,103
9,729
781
38,613
2023
£
3,860
3,789
6,567
14,216|2022
£
44,991
7,636
1,200| |---|---|---| |||53,826| |||2022
£
11,642
3,795
326| |||15,763| Page 18 **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2023** |**15.**
**MOVEMENT IN FUNDS**
Unrestricted funds
Restricted funds
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
Unrestricted funds
Restricted funds
**TOTAL FUNDS**
**Comparatives for movement in funds**
Unrestricted funds
Restricted funds
**TOTAL FUNDS**
Comparative net movement in funds, included in the above
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|At
01.04.22
£
307,528
29,394
336,922
At
01.04.21
£
299,073
9,441
308,514
are as follows:|Net
Income
£
(80,242)
(1,694)
(81,936)
Incoming
resources
£
315,820
40,653
356,473
Net
Income
£
8,455
19,953
28,408
Incoming
resources
£
232,225
140,036
372,261|Transfer of
Funds
£
5,600
(5,600)
-
Resources
expended
£
(396,062)
(42,347)
(438,409)
Transfer of
Funds
£
-
-
-
Resources
expended
£
(223,770)
(120,083)
(343,853)|At
31.03.23
£
232,886
22,100| |---|---|---|---|---| |||||254,986| |||||Net
Income
£
(80,242)
(1,694)| |||||(81,936)| |||||At
31.03.22
£
307,528
29,394| |||||336,922| |||||Movement
In Funds
£
8,455
19,953| |||||28,408| ## **16. ULTIMATE CONTROLLING PARTY** The company is controlled by its sole member, the Parochial Church Council of St Mary's (Bramall Lane) Sheffield. Page 19 ## **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023** ## **INCOME AND ENDOWMENTS** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Grants
**Other trading activities**
Charitable Activities
Trading Activities
Rental Income
**Investment income**
Bank and Loan Interest Received
Investment
**Total incoming resources**
**EXPENDITURE ON CHARITABLE ACTIVITIES**
**Direct Costs**
Partnership payments
Wages
Social security
Pensions
CAB worker
Grant repayments
Depreciation
Sundries
Travelling
Cleaning
License fees
Social supermarket
Community cafe
Catering
Advertising
Timebank Project expenses
SCC Grant expenditure
Staff/volunteer expenses
Staff Training & Employment Law
Bad Debts
**Support Costs**
Accountancy fees
Professional fees
Rates and water
Insurance
Light and heat
Telephone
Computer costs
Postage and stationery
Repairs and renewals
**Total resources expended**
**Net income**|2023
£
4,785
90,653
95,438
43,311
19,382
196,204
258,897
2,138
-
2,138
346,473
1,600
218,101
8,057
5,838
6,800
10,000
12,233
3,260
6,182
9,874
7,500
13,634
8,282
2,239
-
-
-
1,115
894
-
315,599
9,116
13,321
(260)
9,717
48,280
1,496
13,611
4,425
23,105
122,810
438,409
(81,936)|2022
£
8,415
150,638| |---|---|---| |||159,053| |||8,751
13,591
190,400| |||212,742| |||423
43| |||466| |||372,261| |||1,540
187,557
8,287
7,550
-
-
9,321
1,667
4,343
9,542
10,000
11,605
-
-
1,250
440
206
1,042
3,161
286| |||257,797
9,239
-
4,847
7,948
30,583
2,081
9,010
3,906
18,442
86,056| |||343,853| |||28,408| This page does not form part of the statutory financial statements Page 20 ## **ST MARYS (BRAMALL LANE) COMMUNITY CENTRE** ## **DETAILED PROJECT FUNDS NOTE FOR THE YEAR ENDED 31 MARCH 2023** |**Project**
Fund
Funds
Brought
Forward
Income
Received
Direct
Expenditure
Grant Repaid
Re-allocation
of Restricted
Funds
Restricted
Income
Carried
Forward
Contribution
to Costs /
(Deficit)|**ARM**
Restricted
Funds
5,600
-
-
-
(5,600)
-
-|**SCC**
Restricted
Funds
7,500
-
(7,500)
-
-
-
-|**SYCF**
Restricted
Funds
10,000
240
(240)
(10,000)
-
-
-|**Mini Van**
Restricted
Funds
6,294
-
(3,148)
-
-
3,146
-|**New**
**Kitchen**
Restricted
Funds
-
4,500
-
-
-
4,500
-|**CAB**
Restricted
Funds
-
7,227
(7,227)
-
-
-
-|**Ukraine Project**
General
Funds
Restricted
Funds
-
-
21,139
6,960
(15,628)
(2,297)
-
-
-
-
-
4,663
5,511
-|**Social Supermarket**
General
Funds
Restricted
Funds
-
-
-
21,726
(1,699)
(11,935)
-
-
-
-
-
9,791
(1,699)
-|**SOFA**
**Total**| |---|---|---|---|---|---|---|---|---|---| ||||||||||Restricted
Funds| ||||||||||29,394
40,653
(32,347)
(10,000)
(5,600)| ||||||||||22,100| ||||||||||| ||||||||||-|