## **Trustee Report**
## **Covering the period of April 2021 to March 2022**
## **Charity No:** 1098027 **Company No:** 4625467
**Registered Address:** Yorkshire Main Community Centre, Edlington Lane, Edlington, Doncaster, South Yorkshire, DN12 1AB. Office Phone Number 01709 252549
## **Objectives and Activities**
ECO is governed by Memorandums and Articles or Association to deliver the aims and objectives of the organisation. The objects of ECO are to assist in the development of the capacity and skills of the beneficiaries, being the inhabitants of Edlington and other areas of Doncaster.
## **Public benefit status of the company**
ECO only has charitable purposes which are for the benefit of the public, operating as a Charity with a board of trustees who report our activities and how we have conducted ourselves in line with the Charity Commission whilst meeting purposes under the Charities Act 2011. ECO’s charitable purposes include but are not exclusive of:
- The Prevention of relief of poverty – in particular reference to the provision of food.
- The advancement of education – in particular reference to community education, training and life-long learning.
- The advancement of citizenship or community development – in particular reference to the promotion of volunteering and the promotion of the voluntary sector.
## **Achievement’s and Performance**
ECO delivers a hub of community activities from our office at Yorkshire Main Community Centre ranging from social activities to one to one support and signposting.
Continuing to work through a time of national crisis, we have played an active role within the community over the last 12 months. Government restrictions were still in place during the year and we continued to support our community with essential services as we did during the first year of the pandemic. As restrictions began to lift, our face to face sessions resumed and the community centre was once again bustling with groups and activities across our 7-day timetable and dedicated team of heroes who don’t wear capes we have:
- Supported 3557 individuals with emergency food parcels and visits to our pay as you feel community market, using our van to collect and distribute this food to people in need.
- Distributed 4685 bags of shopping to 333 households with our community cupboard, supporting 604 people within these homes.
- Distributed 537 free cleaning and hygiene packs to struggling households.
- Distributed 391 packs of sanitary items to schools, community venues and individuals suffering from period poverty.
- Supported children and adults to lift their spirits and promote positive wellbeing during periods of isolation with 860 activity packs and 27 face to face events.
- Reduced the pressure on emergency service by offering 176 pairs of free slippers to prevent falls and 481 packs of free hearing aid batteries to ensure our elderly can communicate with essential services.
- Supported those facing fuel poverty by distributing 120 slow cookers.
- Distributed 131 winter wellbeing packs.
As an already deprived community, residents wouldn’t have survived the ongoing struggles of the pandemic without our services and the funding we have secured to deliver our projects including:
- Doncaster MBC (Well Doncaster Grants, Ward Members Flexible Budget, Anticipate & DCLT)
- Neighbourly
- The Foyle Foundation
- Doncaster Voluntary Faith & Community Sector
- South Yorkshire Community Foundation Small Grants
- South Yorkshire Community Foundation Mayoral Fund
- Lord Lieutenants and Masonic Fund
- Groundworks & One Stop
- BBC Children in Need
Please see attached breakdown for all funding received during the year.
We would like to thank all of our funders for their support as well as local community groups and businesses: St Johns Church, Orthadox Church, Yorkshire Main Motors, Edlington Community Shop, St Mary’s Primary School, Hill Top Primary School, Warmsworth Primary School, Fareshare Yorkshire, Tesco Balby, Morrison’s Balby, IKEA Distribution Centre, DFS Doncaster and The Hygiene Bank Doncaster for their kind donations and contributions during a very difficult 12 months.
Our manager Samantha Siddall continues to lead our project, supported by our Community Engagement Officer Lynn, Community Cupboard Officer Dianne and our Centre Cleaner Julie who remain a united team.
All of this is a massive achievement for our small village and wouldn’t have been possible without the support of our donors, sponsors, funders, community groups and last but by no means least our volunteers who have been relentless in the delivery of our projects, working early mornings, late nights and weekends to support our operations from home and within the community centre. They have contributed over 5000 hours to help vulnerable people and support smaller community groups to provide services in other communities within Doncaster.
As we approach the end of the financial year we have new projects in the pipeline which include the recruitment of a Community Connector to support people in Edlington to move more and increase their physical activity.
## **Reserves policy of the organisation**
In order to make judgement of the amount of reserves Trustees have considered the risks in respect of expenditure, unrestricted income and where appropriate restricted income and where funds can only be realised by the disposal of a fixed asset. Also taken into consideration are any external identified potential major risks to income and expenditure during the year.
ECO is currently dependent on grant funding to sustain its activities, as earned income alone would not allow us to continue operating. This means that if there were to be a gap in funding it is likely that ECO would have to close down. To avoid closure if funding difficulties were to happen the ECO board has agreed to keep a certain level of financial reserves to ensure that main operations can continue for a period of 12 months.
## The main concerns of the board are to ensure:
The staff can continue working, primarily to secure new funding that members / service users are supported to move onto other services. Currently some funding has been secured until July 2022 but if difficulties arise it has been calculated that reserves of £20,000 would be needed to continue to run for at least 12 months covering:
• £10,000 redundancies
• £10,000 staffing
The level of reserves are calculated and monitored every 6 months by the board of Trustees.
## **Reference and Administrative details**
ECO shall have a Management Committee comprising not less than five and not more than fifteen persons, made up as follows:
- (a) up to five individual members elected by and from the membership at the Annual General Meeting;
- (b) up to eight representatives of organisation members elected by and from the membership at the Annual General Meeting;
For the avoidance of doubt, Management Committee members are directors of the company within the meaning of company law, and charity trustees within the meaning of charity law.
## Directors:
Anthony Wormley Chair James Kelly Vice Chair Georgina Mullis Secretary
Maureen Tennison
Treasurer
|Catherine Siddall||
|---|---|
|John Eaton||
|Pam Gill|(passed away in 2021)|
|Mike Collinson||
|Marie Mcguire||
|Margaret Adamson||
|Dianne Bets||
|Stafmembers||
|Samantha Siddall|Project Manager|
|Lynn Brookes|Community Engagement Ofcer|
|Toni Mathews|Junior Citzens Ofcer / Befriender|
|Dianne Vicarage|Community Cupboard Ofcer|
|Julie Richards|Centre Cleaner|
Approval This report was approved by the Management Committee trustees and signed on their behalf.
Charity Registration Number - 1098027 Company Registration Number - 4625467
**EDLINGTON COMMUNITY ORGANISATION COMPANY LIMITED BY GUARANTEE**
**UNAUDITED FINANCIAL STATEMENTS**
**YEAR ENDED 31ST MARCH 2022**
**EDLINGTON COMMUNITY ORGANISATION**
## **CONTENTS**
|MANAGEMENT COMMITTEE TRUSTEES REPORT
INDEPENDENT EXAMINER'S REPORT
STATEMENT OF FINANCIAL ACTIVITIES
BALANCE SHEET
NOTES TO THE ACCOUNTS|Page|
|---|---|
||1-4
5
6
7
8-14|
## **EDLINGTON COMMUNITY ORGANISATION INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
Report to the trustees of Edlington Community Organisation on the accounts for the year ended 31 March 2022 set out on pages 5 to 13.
## **Respective responsibilities of trustees and examiner**
The 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 period (under section 144(2) of the Charities Act 2011 (the Act) ) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Act;
- to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charitable company 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 of explanations from you as 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 the course of my examination, no matter has come to my attention:
- 1 which gives me reasonable cause to believe that, in any material respect, the Management Committee have not met the requirements to ensure that:
- proper accounting records have been kept in accordance with section 386 of the Companies Act 2006; and
- accounts are prepared which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities; or
- 2 which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Andrew Cribb, FCA Smith Craven (Yorkshire) Ltd Sidings House Sidings Court Lakeside Doncaster DN4 5NU
…...............................2022
5
**EDLINGTON COMMUNITY ORGANISATION**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)**
## **YEAR ENDED 31ST MARCH 2022**
|Note
**INCOME**
Donations and legacies
3
Fundraising
3
Interest
**Total**
**EXPENDITURE**
4
**TOTAL EXPENDITURE**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Transfer of funds
13.3
Funds brought forward
**Funds carried forward**|**Unrestricted**
**Restricted**
**funds**
**income funds**
**Total funds**
**£**
**£**
**£**
4,162
82,916
87,078
28,594
-
28,594
510
-
510
33,266
82,916
**116,182**
51,658
69,673
**121,331**
51,658
69,673
**121,331**
(18,392)
13,243
**(5,149)**
30,589
37,025
**67,614**
**-**
12,197
50,268
**62,465**
**2022**|**Unrestricted**
**Restricted**
**funds**
**income funds**
**Total funds**
£
21,955
114,013
135,968
25,285
-
25,285
-
-
-
**2021**|
|---|---|---|
|||47,240
114,013
**161,253**|
|||31,463
114,766
146,229|
|||31,463
114,766
**146,229**|
|||15,777
(753)
15,024
14,812
37,778
52,590
-
-
-
30,589
37,025
67,614|
All operations of the charity in the year are continuing.
The charity has no recognised gains or losses other than the net incoming resrouces for the above financial year.
6
## **EDLINGTON COMMUNITY ORGANISATION (Company Number: 4625467) BALANCE SHEET**
## **AT 31ST MARCH 2022**
|Note
**FIXED ASSETS:**
Tangible fixed assets for use by the charity
8
Total fixed assets
**CURRENT ASSETS:**
Debtors
9
Cash at bank and in hand
Total current assets
**CURRENT LIABILITIES**
Creditors
10
NET CURRENT ASSETS
**NET ASSETS**
**FUNDS OF THE CHARITY**
13
Unrestricted fund (general reserve)
Restricted funds
**Total charity funds**|**Unrestricted**
**funds**
**£**
5,565|**Restricted**
**income funds**
**£**
2,732
2,732
70
48,031
48,101
564
47,537
50,269
-
50,268
50,268|**Total**
**this year**
**£**
8,297
8,297
517
55,566
56,083
1,914
54,169
62,466
12,197
50,268
62,465|**Total**
**last year**
£
11,302|
|---|---|---|---|---|
||5,565|||11,302|
||447
7,535|||447
58,094|
||7,982|||58,540|
||1,350|||2,229|
||6,632|||56,312|
||||||
||12,197|||67,614|
||12,197
-|||30,589
37,025|
||12,197|||67,614|
For the year ended 31st March 2022 the company was entitled to exemption from audit under section 477(2) of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
i) ensuring the company keeps accounting records which comply with sections 386 and 387; and
- ii) preparing accounts which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss 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 company.
Approved on ……………………………………………………………..2022
## **M Tennison - Treasurer and Trustee**
On behalf of the Charity's Trustees
7
**EDLINGTON COMMUNITY ORGANISATION**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST MARCH 2022**
## 1 **STATUTORY INFORMATION**
Edlington Community Organisation is a limited liability company registered in England and Wales. The registered office is Room 4 Yorkshire Main Community Centre, Edlington Lane, Edlington, Doncaster, DN12 1AB. The company is limited by guarantee.
## 2 **ACCOUNTING POLICIES**
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the accounts.
## 2.1 **Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the 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) - (Charities SORP (FRS 102)) (effective 1 January 2015), Financial Reporting Standard applicable in the UK and Republic of Ireland 102) and the Companies Act 2006.
Edlington Community Organisation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transactional value unless otherwise state 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 £.
## 2.2 **Going Concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising 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.
## 2.3 **Fund accounting**
Unrestricted funds are available of use at the discretion of the trustees in furtherance of the general objectives of the charitable company and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the company for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
## 2.4 **Incoming Resources**
All incoming resources are included in the Statement of Financial Activities when the charity has entitlement to the funds, any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
Grants receivable, funding the general activities of the charity, are included in the period in which they are receivable, except when the funders specify that they must be used in future accounting periods or funders conditions have not been fulfilled, then the income is deferred.
## 2.5 **Incoming resources with related expenditure**
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.
Donations are recognised when receivable.
Grant funding is recognised when receivable or over the period of time stated by the funding body when the grant is approved.
In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised, refer to the trustees report for more information about their contribution.
## 2.6 **Expenditure**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
8
**EDLINGTON COMMUNITY ORGANISATION**
**NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST MARCH 2022**
## 2 **ACCOUNTING POLICIES - CONTINUED**
## 2.7 **Gifts in kind**
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.
Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
## 2.8 **Donated services and facilities**
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## 2.9 **Investment income**
Investment income is recorded under the accruals method.
## 2.10 **Liability recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## 2.11 **Governance costs**
Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
## 2.12 **Support costs**
Include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
## 2.13 **Tangible fixed assets**
Tangible fixed assets are stated at cost less accumulated depreciation.
Depreciation has been provided to write off the cost of the tangible fixed assets over their expected useful lives using the following rates:
Plant and equipment - 20 - 33% SL
- 25% RB
## 2.14 **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## 2.15 **Creditors**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement after allowing for any trade discounts due.
9
**EDLINGTON COMMUNITY ORGANISATION**
**NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST MARCH 2022**
## 2 **ACCOUNTING POLICIES - CONTINUED**
- 2.16 **Exemption from preparing a cash flow statement**
Exemption has been taken from preparing a cash flow statement on the grounds that the charity is a small company.
## 2.17 **Irrecoverable VAT**
Irrecoverable VAT is charged to the Statement of Financial Activities as incurred.
## 2.18 **Taxation**
The Project, as the basis of it's charitable activities, incurs no liability to corporation tax.
## 3 **ANALYSIS OF INCOME**
|**Donations and legacies**
Donations
Legacies
**Other incoming funds**
Fundraising events
Bank Interest|**This year**
**£**
82,916
4,162
87,079
28,594
510
29,104|**Last year**
**£**
114,013
21,955|
|---|---|---|
|||135,968|
|||25,285
-|
|||25,285|
## 4 **ANALYSIS OF RESOURCES EXPENDED**
|**Charitable Expenditure**
Salary costs
Payroll costs
Events
Rent & room hire
Insurance
Telephone, fax & internet
Printing, stationery & postage
Subscriptions
Hospitality/refreshments
Travel expenses
Motor expenses
Sundry expenses
Repairs & renewals
Governance costs (see note 6)
Depreciation
Total|**Unrestr'd Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
36,766
30,860
67,626
846
-
846
-
20,246
20,246
-
9,033
9,033
527
-
527
576
-
576
-
2,246
2,246
-
-
-
-
-
-
-
-
-
6,734
-
6,734
1,126
5,425
6,552
1,911
1,059
2,970
1,325
-
1,325
1,845
803
2,649
51,659
69,673
121,330
**2022**|**Unrestr'd**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
11,543
59,148 70,691
612
- 612
-
27,307 27,307
-
12,582 12,582
468
- 468
493
- 493
15
3,340
3,355
-
2,499
2,499
68
-
68
21
-
21
2,403
7,968
10,371
2,857
587
3,444
9,684
- 9,684
1,209
- 1,209
2,090
1,335 3,425
-
**2021**|
|---|---|---|
|||31,463
114,766
146,229|
10
## **EDLINGTON COMMUNITY ORGANISATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2022**
|**Unrestr'd**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
5
**Governance costs**
Professional fees
1,194
-
1,194
Bank Charges
131
-
131
Total
1,325
-
1,325
6
**DETAILS OF CERTAIN ITEMS OF EXPENDITURE**
6.1
**Trustee expenses**
Number of trustees who were paid expenses
Total amount paid
No expenses were paid to trustees of the charity during the year.
6.2
**Fees for examination or audit of the accounts**
Independent examiner's fees for reporting on the accounts
7
**PAID EMPLOYEES**
7.1
**Staff costs**
Gross wages
Employer's national insurance costs
Pension costs
Total staff costs
No remuneration was paid to trustees of the charity during the year.
No employee earned more than £60,000 in the period.
7.2
**Average number of full-time equivalent employees in the year**
**The parts of the charity in which the employees work**
Charitable activities
Total
**2022**|**Unrestr'd**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
1,140
-
1,140
69
-
69
**2021**|**Unrestr'd**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
1,140
-
1,140
69
-
69
**2021**|
|---|---|---|
||1,209
-|1,209|
||**This year**
-
£Nil
**This year**
**£**
1,116
1,116
**This year**
**£**
56,755
8,479
2,392
67,626
**This year**
**number**
5
5|**Last year**
-
£Nil
**Last year**
**£**
1,116|
|||1,116|
|||**Last year**
**£**
60,248
7,747
2,696|
|||70,691|
|||**Last year**
**number**
5|
|||5|
11
**EDLINGTON COMMUNITY ORGANISATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2022**
## 7 **PAID EMPLOYEES CONINUTED**
## 7.3 **Defined contribution pension scheme**
## **Details of the scheme**
The organisation operates a contributary group personal pension scheme.
|**The costs of the scheme to the charity for the year**
**The amount of any contributions outstanding at the year end**
**The amount of any contributions prepaid at the year end**
8
**TANGIBLE FIXED ASSETS**
8.1
**Cost or valuation**
**Balance brought forward**
**Additions**
**Disposals**
**Balance carried forward**
8.2
**Accumulated depreciation**
**Balance brought forward**
**Depreciation charge for year**
**Depreciation on disposals**
**Balance carried forward**
8.3
**Net book value**
**Brought forward**
**Carried forward**
9
**DEBTORS**
**Analysis of debtors**
**Funding debtors**
**Prepayments**
**Total**|**General**
**IT**
**equipment**
**equipment**
**£**
**£**
32,613
4,393
-
-
-
-|**This year**
**Last year**
**£**
**£**
2,392
2,696
-
-
-
-
**Motor**
**Total**
**Vehicles**
**£**
**£**
400
37,406
-
-
-
-|
|---|---|---|
||32,613
4,393|400
37,406|
||24,056
1,898
2,329
576
-
-|150
26,104
100
3,005
-
-|
||26,384
2,474|250
29,109|
||8,558
2,495|250
11,302|
||6,229
1,918|150
8,297|
|||**Amounts receivable**
**within one year**
**This year**
**Last year**
**£**
**£**
-
-
517
447|
|||517
447|
12
**EDLINGTON COMMUNITY ORGANISATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2022**
## 10 **CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
## **Analysis of creditors**
**Amounts falling due within one year Accruals and deferred income Total Amounts falling due after one year Accruals and deferred income Total**
|**This year**|**Last year**|
|---|---|
|**£**|**£**|
|1,662|1,666|
|1,662|1,666|
|**This year**|**Last year**|
|**£**|**£**|
|251|564|
|251|564|
## 11 **MOVEMENT IN FUNDS**
- 11.1 **Principal restricted funds held**
## **Fund name**
SYCF Older People SYP UK Youth DMBC The Liz & Terry Bramall Foundation
## **Purpose and restrictions**
to provide for slippers to provide for staff salaries to provide for youth challenges to provide for food share provisions to provide staff salaries
- 11.2 **Analysis of net assets by fund**
|Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2021
**Movements in funds**
**Unrestricted funds**
General Fund
**Restricted funds**
Core activities|**Opening**
**Incoming**
**balance**
**resources**
**£**
**£**
30,590
33,266|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Total**
**£**
**£**
**£**
5,565
2,732
8,297
7,982
48,101
56,083
(1,350)
(564)
(1,914)|
|---|---|---|
|||12,197
50,270
62,468|
|||**(Resources**
**Closing**
**expended)**
**Transfer**
**Balance**
**£**
**£**
**£**
(51,658)
12,198|
||37,024
82,916|(69,673)
50,267|
## 11.3 **Movements in funds**
13
**EDLINGTON COMMUNITY ORGANISATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## 12 **Operating Lease Commitments**
As at 31 March 2022 the charity was committed to making the following payments under non-cancellable operating leases:
|Expiring
Within one year|**2022**
**2021**
£
£
1,200
1,200
**Land and buildings**|
|---|---|
||1,200
1,200|
## 13 **TAXATION**
As a registered charity, the trust does not pay any income or corporation taxes on its charitable activities.
## 14 **RELATED PARTY TRANSACTIONS**
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by by the charity during the year (2021: £Nil).
14
Charity Registration Number - 1098027 Company Registration Number - 4625467
**EDLINGTON COMMUNITY ORGANISATION COMPANY LIMITED BY GUARANTEE**
**UNAUDITED FINANCIAL STATEMENTS**
**YEAR ENDED 31ST MARCH 2022**
**EDLINGTON COMMUNITY ORGANISATION**
## **CONTENTS**
|MANAGEMENT COMMITTEE TRUSTEES REPORT
INDEPENDENT EXAMINER'S REPORT
STATEMENT OF FINANCIAL ACTIVITIES
BALANCE SHEET
NOTES TO THE ACCOUNTS|Page|
|---|---|
||1-4
5
6
7
8-14|
## **EDLINGTON COMMUNITY ORGANISATION INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
Report to the trustees of Edlington Community Organisation on the accounts for the year ended 31 March 2022 set out on pages 5 to 13.
## **Respective responsibilities of trustees and examiner**
The 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 period (under section 144(2) of the Charities Act 2011 (the Act) ) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Act;
- to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charitable company 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 of explanations from you as 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 the course of my examination, no matter has come to my attention:
- 1 which gives me reasonable cause to believe that, in any material respect, the Management Committee have not met the requirements to ensure that:
- proper accounting records have been kept in accordance with section 386 of the Companies Act 2006; and
- accounts are prepared which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities; or
- 2 which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Andrew Cribb, FCA Smith Craven (Yorkshire) Ltd Sidings House Sidings Court Lakeside Doncaster DN4 5NU
…...............................2022
5
**EDLINGTON COMMUNITY ORGANISATION**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)**
## **YEAR ENDED 31ST MARCH 2022**
|Note
**INCOME**
Donations and legacies
3
Fundraising
3
Interest
**Total**
**EXPENDITURE**
4
**TOTAL EXPENDITURE**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Transfer of funds
13.3
Funds brought forward
**Funds carried forward**|**Unrestricted**
**Restricted**
**funds**
**income funds**
**Total funds**
**£**
**£**
**£**
4,162
82,916
87,078
28,594
-
28,594
510
-
510
33,266
82,916
**116,182**
51,658
69,673
**121,331**
51,658
69,673
**121,331**
(18,392)
13,243
**(5,149)**
30,589
37,025
**67,614**
**-**
12,197
50,268
**62,465**
**2022**|**Unrestricted**
**Restricted**
**funds**
**income funds**
**Total funds**
£
21,955
114,013
135,968
25,285
-
25,285
-
-
-
**2021**|
|---|---|---|
|||47,240
114,013
**161,253**|
|||31,463
114,766
146,229|
|||31,463
114,766
**146,229**|
|||15,777
(753)
15,024
14,812
37,778
52,590
-
-
-
30,589
37,025
67,614|
All operations of the charity in the year are continuing.
The charity has no recognised gains or losses other than the net incoming resrouces for the above financial year.
6
## **EDLINGTON COMMUNITY ORGANISATION (Company Number: 4625467) BALANCE SHEET**
## **AT 31ST MARCH 2022**
|Note
**FIXED ASSETS:**
Tangible fixed assets for use by the charity
8
Total fixed assets
**CURRENT ASSETS:**
Debtors
9
Cash at bank and in hand
Total current assets
**CURRENT LIABILITIES**
Creditors
10
NET CURRENT ASSETS
**NET ASSETS**
**FUNDS OF THE CHARITY**
13
Unrestricted fund (general reserve)
Restricted funds
**Total charity funds**|**Unrestricted**
**funds**
**£**
5,565|**Restricted**
**income funds**
**£**
2,732
2,732
70
48,031
48,101
564
47,537
50,269
-
50,268
50,268|**Total**
**this year**
**£**
8,297
8,297
517
55,566
56,083
1,914
54,169
62,466
12,197
50,268
62,465|**Total**
**last year**
£
11,302|
|---|---|---|---|---|
||5,565|||11,302|
||447
7,535|||447
58,094|
||7,982|||58,540|
||1,350|||2,229|
||6,632|||56,312|
||||||
||12,197|||67,614|
||12,197
-|||30,589
37,025|
||12,197|||67,614|
For the year ended 31st March 2022 the company was entitled to exemption from audit under section 477(2) of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
i) ensuring the company keeps accounting records which comply with sections 386 and 387; and
- ii) preparing accounts which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss 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 company.
Approved on ……………………………………………………………..2022
## **M Tennison - Treasurer and Trustee**
On behalf of the Charity's Trustees
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**EDLINGTON COMMUNITY ORGANISATION**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST MARCH 2022**
## 1 **STATUTORY INFORMATION**
Edlington Community Organisation is a limited liability company registered in England and Wales. The registered office is Room 4 Yorkshire Main Community Centre, Edlington Lane, Edlington, Doncaster, DN12 1AB. The company is limited by guarantee.
## 2 **ACCOUNTING POLICIES**
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the accounts.
## 2.1 **Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the 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) - (Charities SORP (FRS 102)) (effective 1 January 2015), Financial Reporting Standard applicable in the UK and Republic of Ireland 102) and the Companies Act 2006.
Edlington Community Organisation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transactional value unless otherwise state 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 £.
## 2.2 **Going Concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising 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.
## 2.3 **Fund accounting**
Unrestricted funds are available of use at the discretion of the trustees in furtherance of the general objectives of the charitable company and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the company for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
## 2.4 **Incoming Resources**
All incoming resources are included in the Statement of Financial Activities when the charity has entitlement to the funds, any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
Grants receivable, funding the general activities of the charity, are included in the period in which they are receivable, except when the funders specify that they must be used in future accounting periods or funders conditions have not been fulfilled, then the income is deferred.
## 2.5 **Incoming resources with related expenditure**
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.
Donations are recognised when receivable.
Grant funding is recognised when receivable or over the period of time stated by the funding body when the grant is approved.
In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised, refer to the trustees report for more information about their contribution.
## 2.6 **Expenditure**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
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**EDLINGTON COMMUNITY ORGANISATION**
**NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST MARCH 2022**
## 2 **ACCOUNTING POLICIES - CONTINUED**
## 2.7 **Gifts in kind**
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.
Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
## 2.8 **Donated services and facilities**
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## 2.9 **Investment income**
Investment income is recorded under the accruals method.
## 2.10 **Liability recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## 2.11 **Governance costs**
Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
## 2.12 **Support costs**
Include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
## 2.13 **Tangible fixed assets**
Tangible fixed assets are stated at cost less accumulated depreciation.
Depreciation has been provided to write off the cost of the tangible fixed assets over their expected useful lives using the following rates:
Plant and equipment - 20 - 33% SL
- 25% RB
## 2.14 **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## 2.15 **Creditors**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement after allowing for any trade discounts due.
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**EDLINGTON COMMUNITY ORGANISATION**
**NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31ST MARCH 2022**
## 2 **ACCOUNTING POLICIES - CONTINUED**
- 2.16 **Exemption from preparing a cash flow statement**
Exemption has been taken from preparing a cash flow statement on the grounds that the charity is a small company.
## 2.17 **Irrecoverable VAT**
Irrecoverable VAT is charged to the Statement of Financial Activities as incurred.
## 2.18 **Taxation**
The Project, as the basis of it's charitable activities, incurs no liability to corporation tax.
## 3 **ANALYSIS OF INCOME**
|**Donations and legacies**
Donations
Legacies
**Other incoming funds**
Fundraising events
Bank Interest|**This year**
**£**
82,916
4,162
87,079
28,594
510
29,104|**Last year**
**£**
114,013
21,955|
|---|---|---|
|||135,968|
|||25,285
-|
|||25,285|
## 4 **ANALYSIS OF RESOURCES EXPENDED**
|**Charitable Expenditure**
Salary costs
Payroll costs
Events
Rent & room hire
Insurance
Telephone, fax & internet
Printing, stationery & postage
Subscriptions
Hospitality/refreshments
Travel expenses
Motor expenses
Sundry expenses
Repairs & renewals
Governance costs (see note 6)
Depreciation
Total|**Unrestr'd Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
36,766
30,860
67,626
846
-
846
-
20,246
20,246
-
9,033
9,033
527
-
527
576
-
576
-
2,246
2,246
-
-
-
-
-
-
-
-
-
6,734
-
6,734
1,126
5,425
6,552
1,911
1,059
2,970
1,325
-
1,325
1,845
803
2,649
51,659
69,673
121,330
**2022**|**Unrestr'd**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
11,543
59,148 70,691
612
- 612
-
27,307 27,307
-
12,582 12,582
468
- 468
493
- 493
15
3,340
3,355
-
2,499
2,499
68
-
68
21
-
21
2,403
7,968
10,371
2,857
587
3,444
9,684
- 9,684
1,209
- 1,209
2,090
1,335 3,425
-
**2021**|
|---|---|---|
|||31,463
114,766
146,229|
10
## **EDLINGTON COMMUNITY ORGANISATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2022**
|**Unrestr'd**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
5
**Governance costs**
Professional fees
1,194
-
1,194
Bank Charges
131
-
131
Total
1,325
-
1,325
6
**DETAILS OF CERTAIN ITEMS OF EXPENDITURE**
6.1
**Trustee expenses**
Number of trustees who were paid expenses
Total amount paid
No expenses were paid to trustees of the charity during the year.
6.2
**Fees for examination or audit of the accounts**
Independent examiner's fees for reporting on the accounts
7
**PAID EMPLOYEES**
7.1
**Staff costs**
Gross wages
Employer's national insurance costs
Pension costs
Total staff costs
No remuneration was paid to trustees of the charity during the year.
No employee earned more than £60,000 in the period.
7.2
**Average number of full-time equivalent employees in the year**
**The parts of the charity in which the employees work**
Charitable activities
Total
**2022**|**Unrestr'd**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
1,140
-
1,140
69
-
69
**2021**|**Unrestr'd**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
1,140
-
1,140
69
-
69
**2021**|
|---|---|---|
||1,209
-|1,209|
||**This year**
-
£Nil
**This year**
**£**
1,116
1,116
**This year**
**£**
56,755
8,479
2,392
67,626
**This year**
**number**
5
5|**Last year**
-
£Nil
**Last year**
**£**
1,116|
|||1,116|
|||**Last year**
**£**
60,248
7,747
2,696|
|||70,691|
|||**Last year**
**number**
5|
|||5|
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**EDLINGTON COMMUNITY ORGANISATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2022**
## 7 **PAID EMPLOYEES CONINUTED**
## 7.3 **Defined contribution pension scheme**
## **Details of the scheme**
The organisation operates a contributary group personal pension scheme.
|**The costs of the scheme to the charity for the year**
**The amount of any contributions outstanding at the year end**
**The amount of any contributions prepaid at the year end**
8
**TANGIBLE FIXED ASSETS**
8.1
**Cost or valuation**
**Balance brought forward**
**Additions**
**Disposals**
**Balance carried forward**
8.2
**Accumulated depreciation**
**Balance brought forward**
**Depreciation charge for year**
**Depreciation on disposals**
**Balance carried forward**
8.3
**Net book value**
**Brought forward**
**Carried forward**
9
**DEBTORS**
**Analysis of debtors**
**Funding debtors**
**Prepayments**
**Total**|**General**
**IT**
**equipment**
**equipment**
**£**
**£**
32,613
4,393
-
-
-
-|**This year**
**Last year**
**£**
**£**
2,392
2,696
-
-
-
-
**Motor**
**Total**
**Vehicles**
**£**
**£**
400
37,406
-
-
-
-|
|---|---|---|
||32,613
4,393|400
37,406|
||24,056
1,898
2,329
576
-
-|150
26,104
100
3,005
-
-|
||26,384
2,474|250
29,109|
||8,558
2,495|250
11,302|
||6,229
1,918|150
8,297|
|||**Amounts receivable**
**within one year**
**This year**
**Last year**
**£**
**£**
-
-
517
447|
|||517
447|
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**EDLINGTON COMMUNITY ORGANISATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2022**
## 10 **CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
## **Analysis of creditors**
**Amounts falling due within one year Accruals and deferred income Total Amounts falling due after one year Accruals and deferred income Total**
|**This year**|**Last year**|
|---|---|
|**£**|**£**|
|1,662|1,666|
|1,662|1,666|
|**This year**|**Last year**|
|**£**|**£**|
|251|564|
|251|564|
## 11 **MOVEMENT IN FUNDS**
- 11.1 **Principal restricted funds held**
## **Fund name**
SYCF Older People SYP UK Youth DMBC The Liz & Terry Bramall Foundation
## **Purpose and restrictions**
to provide for slippers to provide for staff salaries to provide for youth challenges to provide for food share provisions to provide staff salaries
- 11.2 **Analysis of net assets by fund**
|Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2021
**Movements in funds**
**Unrestricted funds**
General Fund
**Restricted funds**
Core activities|**Opening**
**Incoming**
**balance**
**resources**
**£**
**£**
30,590
33,266|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Total**
**£**
**£**
**£**
5,565
2,732
8,297
7,982
48,101
56,083
(1,350)
(564)
(1,914)|
|---|---|---|
|||12,197
50,270
62,468|
|||**(Resources**
**Closing**
**expended)**
**Transfer**
**Balance**
**£**
**£**
**£**
(51,658)
12,198|
||37,024
82,916|(69,673)
50,267|
## 11.3 **Movements in funds**
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**EDLINGTON COMMUNITY ORGANISATION**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## 12 **Operating Lease Commitments**
As at 31 March 2022 the charity was committed to making the following payments under non-cancellable operating leases:
|Expiring
Within one year|**2022**
**2021**
£
£
1,200
1,200
**Land and buildings**|
|---|---|
||1,200
1,200|
## 13 **TAXATION**
As a registered charity, the trust does not pay any income or corporation taxes on its charitable activities.
## 14 **RELATED PARTY TRANSACTIONS**
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by by the charity during the year (2021: £Nil).
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