OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

REGISTERED COMPANY NUMBER: 04488546 (England and Wales) REGISTERED CHARITY NUMBER: 1094316

Report of the Trustees and Financial Statements for the Year Ended 31 March 2021 for Balham Community Centre

Balham Community Centre

Contents of the Financial Statements for the Year Ended 31 March 2021

Page
Report of the Directors / Trustees 1
Report of the Independent Auditors 4
Statement of Financial Activities 6
Statement of Financial Position 7
Statement of Cash Flow 8
Notes to the Statement of Cash Flow 9
Notes to the Financial Statements 10
Detailed Statement of Financial Activities 15

Balham Community Centre

Report of the Trustees/Directors for the Year Ended 31 March 2021

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 2021. The trustees/directors 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)(October 2020).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 04488546 (England and Wales) Registered Charity number 1094316 Registered office 91 Bedford Hill London SW12 9HE Trustees J Vyvyan P Barter A Duizend C Ross S Kline A Cummings S Cheeseman Company Secretary M Jones Bankers CAF Bank 25 Kings Hill Avenue Kings Hill, West Malling, Kent ME19 4JQ Lloyds Bank plc 125 Balham High Road London SW12 9AT

Auditors Archer Wise Accountants & Auditors Limited Statutory Auditors 85 Great Portland Street London W1W 7LT

Page 1

Balham Community Centre

Report of the Trustees/Directors for the Year Ended 31 March 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the companies act 2006.

Objective

The objective of the charity is to provide flexible and supportive services to all sectors of the local community in response to the local community’s changing needs.

Organisation

The Charity is managed by a Board of Trustees/Directors meeting on a bi-monthly basis taking all major decisions regarding the management and direction of the Charity. The day to day management of the charity is delegated to the Centre Manager who manages a team of 36 staff and 20 volunteers.

Directors/Trustees

One third of the Trustees is liable to retire by rotation at every annual meeting and may be reappointed. Any person wishing to become trustee must be recommended by an existing Trustee or be proposed by a member with minimum 14 days’ notice, and then elected by vote. The number of trustees must be at most 15 at all times. The list of directors/trustees having held office since the 1st April 2020 or appointed in the year is shown on page one. Where no date of appointment is listed, the said director/trustee was in office as at the 1st of April 2020. Any trustee who has been appointed for the first time and has never been a trustee in a charitable organisation is required to complete a Trustee’s induction course.

PERFORMANCE AND FINANCIAL OVERVIEW

Review of Activities and Future Activities

In furtherance of the objectives, the charity aims to provide culturally sensitive services for children aged 3-11years with their breakfast, after school and holiday provision. The charity now has twelve clubs providing services for eleven local primary schools. The long-established adult counselling service continue to provide low-cost counselling to a diverse local community. The Centre continues English for speakers of other Languages [E.S.O.L] courses, which have been running successfully for several years, courses are funded from the reserves of the organisation. The Charity further facilitates the provision of community self-help groups, such as Alcoholics Anonymous which has increased from two weekly meetings to four, the local Baptist church, Muslim prayer group. The charity is to continue on its current activities in its current form.

Financial Review

The Financial Statements are shown from page 6-14. The charity has provided the services in accordance with its objectives and has managed to record a surplus. The lockdown due to Covid-19 in March 2021 and the rent review finalised at the end of October 2021 has created a decrease in the expected surplus for the current year. The charity has no investment policy and only holds its cash in a bank account.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. In the light of this the Trustees have given consideration to the risks faced by the charity. In view of this risk, the trustees are aiming to build up free reserves to a level that would provide security to cover periods when there are shortfalls of income receivable. Detailed comments are provided in the Reserves Policy.

Reserves Policy

Cash reserves are the only assets held by the charity during the period. The total amount held at the end of the period is £340,824 made up of Unrestricted Funds only. The Balham Community Centre needs reserves to ensure its continuity in the event of a large variation in income, and to meet its contractual liabilities should the organization have to close. None of these amounts have been designated or committed at the year-end for any purposes.

Page 2

Balham Community Centre

Report of the Trustees/Directors for the Year Ended 31 March 2021

STATEMENT OF TRUSTEES/DIRECTORS RESPONSIBILITIES

The trustees (who are also the directors of Balham Community Centre for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. 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 charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, Archer Wise Accountants & Auditors Limited have been re-appointed at the previous Annual General Meeting.

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 21 December 2021 and signed on its behalf by:

----- Start of picture text -----
J Vyvyan - Trustee
----- End of picture text -----

Page 3

Report of the Independent Auditors to the Members of Balham Community Centre

Opinion

We have audited the financial statements of Balham Community Centre (the 'charitable company') for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The trustees/directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Page 4

Report of the Independent Auditors to the Members of Balham Community Centre

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees/Directors. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees/directors

As explained more fully in the Statement of Trustees/Directors Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees/directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees/directors are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees/directors either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Siang Lin Choo FCCA (Senior Statutory Auditor) for and on behalf of

Date: 10 January 2022

Archer Wise Accountants & Auditors Limited Statutory Auditors 85 Great Portland Street London W1W 7LT

Page 5

Balham Community Centre

Statement of Financial Activities

for the Year Ended 31 March 2021

Un-Restricted
Restricted
Notes
£
INCOME AND ENDOWMENTS FROM
Subscriptions, Donations and Legacies
2
283,945
252,077
Other fundraising activities
3
-
-
Investment income
4
143
Total
284,088
252,077
EXPENDITURE ON
Raising funds
5
-
-
Charitable activities
6
442,323
252,077
Total
442,323
252,077
NET (DEFICIT)/INCOME
(158,235)
-
RECONCILIATION OF FUNDS
Total funds brought forward
499,059
-
TOTAL FUNDS CARRIED FORWARD
340,824
-
======
=======
31.03.2021
31.03.2020
Total
Total
Unrestricted
£
£
536,022
776,090
-
-
143
444
536,165
776,534
-
-
694,400
758,103
694,400
758,103
(158,235)
18,431
499,059
480,628
2
340,824
499,059
=======
=======
31.03.2021
31.03.2020
Total
Total
Unrestricted
£
£
536,022
776,090
-
-
143
444
536,165
776,534
-
-
694,400
758,103
694,400
758,103
(158,235)
18,431
499,059
480,628
2
340,824
499,059
=======
=======
776,534
-
758,103
758,103
18,431
480,628
499,059
=======

The notes form part of these financial statements

Page 6

Statement of Financial Position As at 31 March 2021

Balham Community Centre

31.03.2021 31.03.2020
Un-Restricted Total Total
Notes £ £ £
CURRENT ASSETS
Debtors 11 4,239 4,239 2,872
Cash at bank and in hand 358,574 358,574 522,932
362,813 362,813 525,804
CREDITORS
Amounts due within one year (21,989) (21,989) (26,745)
NET CURRENT ASSETS 340,824 340,824 499,059
====== ======= =======
TOTAL ASSETS LESS CURRENT LIABILITIES 340,824 340,824 480,628
NET ASSETS 340,824 340,824 480,628
====== ======= =======
FUNDS
Unrestricted Funds: General Funds 340,824 340,824 480,628
TOTAL FUNDS 340,824 340,824 480,628
======= ======= =======

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

The financial statements were approved by the Board of Trustees on 21 December 2022 and were signed on its behalf by:

----- Start of picture text -----
J Vyvyan - Trustee
----- End of picture text -----

The notes form part of these financial statements

Page 7

Balham Community Centre

Statement of Cash Flow for the year ended 31 March 2021

31.03.2021 31.03.2020
Notes £ £
Cash flows from operating activites
Cash generated from activities 1 (164,501) 36,030
Net cash from operating activities (164,501) 36,030
======== ========
Cash flows from investing activities
Investment income 143 444
Net cash from investing activities 143 444
======= =======
Cash flows from financing activities
Financing activities - -
Net cash from financing activities - -
======= =======
Increase/(Decrease) in cash and cash equivalents (164,538) 36,474
Cash and cash equivalents in the beginning of the year 2 522,932 486,458
Cash and cash equivalents at the end of the year 2 358,394 522,932
======= =======

The notes form part of these financial statements

Page 8

Balham Community Centre

Notes to the Statement of Cash Flow for the year ended 31 March 2021

1. RECONCILIATION OF SURPLUS TO CASH GENERATED FROM ACTIVITIES

31.03.2021 31.03.2020 31.03.2020
£ £
Surplus/(Deficits) from activities (158,235) 18,431
Investment income (143) (444)
(158,378) 17,987
(Increase) / Decrease in debtors (1,367) 6,736
Increase / ( Decrease) in creditors (4,756) 11,307
Cash generated/(expended) from activities (164,501) 36,030
======= =======

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Statement of Cash Flow in respect of cash and cash equivalent are in respect of these Balance Sheet amounts

Year ended 31 March 2021 31.03.2021 31.03.2020
£ £
Cash and cash equivalents 358,572 522,932
======= =======
Year ended 31 March 2020 31.03.2020 31.03.2018
£ £
Cash and cash equivalents 522,932 486,458
======= =======

The notes form part of these financial statements

Page 9

Balham Community Centre

Notes to the Financial Statements for the Year Ended 31 March 2021

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) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. 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. There is no apportionment of costs for the various activities as the main site is used for all activities and members of staff inter-change between the services offered by the charity.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities in the period to which they relate.

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.

Taxation

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

Tangible fixed assets

Depreciation is provided at an annual rate of 20% of cost in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Going concern

The financial statements have been prepared on a going concern basis and that there are no material uncertainties on the matter of the charity’s ability to continue operations.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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 or the nature of the grants received.

The notes form part of these financial statements

Page 10

Balham Community Centre

Notes to the Financial Statements - continued

for the Year Ended 31 March 2021

2. SUBSCRIPTIONS, DONATIONS AND LEGACIES
31.03.2021 31.03.2020
£ £
Donations 2,562 4,324
Grants 252,077 3,635
Subscriptions 281,383 768,131
536,022 776,090
======= =======
Grants received, included in the above, are as follows:
31.03.2021 31.03.2020
£ £
Counselling Support Grant (Un-Restricted) - 3,635
HMRC Furlough Grant (Restricted) 252,077
3. OTHER FUNDRAISING ACTIVITIES
31.03.2021 31.03.2020
£ £
Fundraising events - -
4. INVESTMENT INCOME
31.03.2021 31.03.2020
£ £
Deposit account interest 143 444
5. RAISING FUNDS
Raising donations and legacies
31.03.2021 31.03.2020
£ £
Fund raising expenses - -

The notes form part of these financial statements

Page 11

Balham Community Centre

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

6. EXPENDITURE

XPENDITURE
Support Costs Office Costs Activity Costs Governance TOTALS
£ £ £ £ £
Other resources expended 31.03.2021 552,545 70,629 33,734 37,492 694,400
Other resources expended 31.03.2020 632,105 59,460 58,216 8,322 758,103

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.03.2021 31.03.2020
£ £
Auditor’s remuneration 6,000 6,000
Hire of plant and machinery 4,598
Other operating leases 44,937

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or benefits for the year ended 31 March 2021 or for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 or for the year ended 31 March 2020.

9. STAFF COSTS

31.03.2021 31.03.2020
£ £
Wages and salaries 494,686 559,375
Social security costs 27,190 32,022
Other pension costs 18,830 23,289
540,706 614,648
======== ========
The average monthly number of employees during the year was as follows:
31.03.2021 31.03.2020
All staff 36 35

No employees received emoluments in excess of £60,000.

No employees are provided with long term benefits.

Employees are not entitled to any termination benefits other than statutory redundancy pay if applicable.

Page 12

Balham Community Centre

Notes to the Financial Statements - continued

for the Year Ended 31 March 2021

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS
Subscriptions, Donations and Legacies
Investment income
EXPENDITURE ON
Raising funds
Charitable activities
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Accrued expenses
Total
General
Restricted
funds
£
£
£
776,090
-
776,090
444
-
444
------------
----------
------------
776,534
-
776,534
-
-
-
758,103
-
758,103
758,103
-
758,103
18,431
-
18,431
480,268
-
480,268
499,059
-
499,059
=======
======
=======
31.03.2021
31.03.2020
£
£
-
1,080
-
5792
4,239
2,736
4,239
9,608
======
======
31.03.2021
31.03.2020
£
£
10,299
3,178
7,659
7,829
4,031
4,431
21,989
15,438
======
======

Page 13

Balham Community Centre

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

13. MOVEMENT IN FUNDS

At
01.04.2020
Net movement
in funds
At
31.03.2021
Unrestricted Funds
General Fund 499,059 (158,235) 340,824
------------ ------------- -----------
TOTAL FUNDS 499,059 (158,235) 340,824
------------ ------------- -----------
Net movement in funds included in the above are as follows:
Incoming Resources Movement
Resources Expended in funds
Restricted Funds
Grants received 252,077 252,077 -
Unrestricted Funds
General Funds 284,088 442,323 (158,235)
------------ ------------- ------------
TOTAL FUNDS 536,165 694,400 (158,235)
------------ ------------- ------------
COMPARATIVES FOR MOVEMENT IN FUNDS
At Net movement At
01.04.2020 in funds 31.03.2021
Unrestricted Funds
General Funds 480,268 18,431 499,059
Restricted Funds - - -
------------ ------------- -----------
TOTAL FUNDS 480,268 18,431 499,059
------------ ------------- -----------

There are no Restriction Funds held in the current year. (31.03.2020 = £NIL)

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

17. ULTIMATE CONTROLLING

PARTY There is no ultimate

controlling party.

Page 14

Balham Community Centre

Detailed Statement of Financial Activities

for the Year Ended 31 March 2021

31.03.2021 31.03.2020
£ £
INCOME AND ENDOWMENTS
Subscriptions, Donations and Legacies
Subscriptions 281,383 768,131
Donations 2,562 4,324
Grants 252,077 3,635
536,022 776,090
Other fundraising activities
Fundraising events - -
Investment income
Deposit account interest 143 444
----------- -----------
Total Incoming Resources 536,165 776,534
======= =======
EXPENDITURE
Support costs
Wages 494,686 559,375
Social security taxes 27,190 32,022
Pension contributions 18,830 23,289
Recruitment expenses 3,181 6,835
Staff training 594 2,589
Computer costs 2,529 2,928
Telephone 2,971 2,137
Postage and stationery 132 984
Travelling 1,294 480
Subsistence 841 778
Bank charges 297 668
552,545 632,105

This page does not form part of the statutory financial statements

Page 15

Balham Community Centre

Detailed Statement of Financial Activities

for the Year Ended 31 March 2021

31.03.2021 31.03.2020
£ £
Office Costs
Rent 51,989 44,937
Rates and water 991 278
Light and heat 2,059 3,355
Repairs and maintenance 10,860 9,421
Cleaning 4,730 1,469
70,629 59,460
Activity Costs
Insurance 6,730 6,154
Equipment hire 5,423 5,497
Equipment expenses 2,319 2,373
Events 5,143 16,413
Food 8,636 20,728
Consumables 3,439 4,741
Publicity 250 326
Sundries 1,794 1,984
33,734 58,216
Governance costs
Legal fees 31,355 2,260
Audit fees 6,000 6,000
Sundries 137 62
37,492 8,322
Total Resources expended 694,400 758,103
----------- -----------
Net Income/(Deficit) (158,235) 18,431
======= =======

This page does not form part of the statutory financial statements

Page 16