## **CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED**
## **Charity No. 1098065**
**Company No. 04452274**
**Trustees' Report and Unaudited Accounts**
**31 March 2024**
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Contents**
||Pages||
|---|---|---|
|Trustees' Annual Report|2 to 3||
|Independent Examiner's Report||4|
|Statement of Financial Activities||5|
|Summary Income and Expenditure Account||6|
|Balance Sheet||7|
|Statement of Cash flows||8|
|Notes to the Accounts|9 to|16|
|Detailed Statement of Financial Activities|17 to|18|
Page 1
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2024.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. 04452274**
## **Charity No. 1098065**
## **Registered Office**
Church Lane Claydon Ipswich IP6 0EG
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
C. Allum
- P. Austin
R. Compton (Resigned 7 February 2024) T. Down (Resigned 1 February 2024) J. Morgan (Resigned 7 February 2024)
- S. Padmore
- K. Palmer
- P. Soames
## **Company Secretary**
M. Parnell
## **Accountants**
C B Accounts Ltd Harvest Cottage Airfield Road Fersfield
Diss IP22 2FF
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Page 2
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Trustees Annual Report**
Signed on behalf of the board
P. Soames
Trustee 31 March 2024
Page 3
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Audit Report Unqualified**
## **Independent Auditor's Report to the Members of CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED**
## **Opinion**
We have audited the accounts of CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED (the 'charitable company') for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the Notes to the Accounts, 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, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the accounts:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its profit/loss for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **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 Auditor’s responsibilities for the audit of the accounts 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 accounts in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out below, 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**
In auditing the accounts, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the accounts is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the accounts are authorised for issue.
Our responsibilities and the responsbilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the trustees' report and accounts, other than the accounts and our auditor’s report thereon. The trustees are responsible for the other information.
Our opinion on the accounts 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.
Page 4
## **CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED**
## **Audit Report Unqualified**
In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts 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 accounts 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.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based upon the work undertaken in the course of the audit:
- the information given in the Trustees' Report,which includes the Directors' Report prepared for the purposes of company law for the financial year for which the accounts are prepared is consistent with the accounts; and
- the Directors' Report included within the Trustees' Report has been prepared in accordance with applicable legal requirements.
## **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 Directors' Report included within the Trustees' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us;
- the accounts are not in agreement with the accounting records and returns;
- certain disclosures of Trustees' remuneration specified by law are not made;
- we have not received all the information and explanations we require for our audit;
- the trustees were not entitled to prepare the accounts in accordance with the small companies regime and take advantage of the small companies exemption in preparing the Directors' Report and take advantage of the small companies exemption from the requirement to prepare a Strategic Report.
## **Responsibilities of trustees**
As explained more fully in the Trustees' Responsibilities Statement found in the Trustees' Report, the trustees (who are also the directors of the charitable company for the purpose of company law) are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.
In preparing the accounts, the trustees 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 intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor's responsibilities for the audit of the accounts**
Page 5
## **CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED**
## **Audit Report Unqualified**
Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report 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 accounts.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
## **Use of this report**
This report is made solely to the 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 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 charity's members as a body, for our audit work, for this report, or for the opinions we have formed.
Claire Butler - C B Accounts Ltd, Senior Statutory Auditor For and on behalf of C B Accounts Ltd, Accountants and Statutory Auditors
Harvest Cottage
Airfield Road
Fersfield Diss IP22 2FF 31 March 2024
C B Accounts Ltd is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a charity under section 1212 of the Companies Act 2006.
Page 6
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Independent Examiners Report**
## **Independent Examiner's Report to the trustees of CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED**
I report to the charity trustees on my examination of the financial statements of CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED for the year ended 31 March 2024.
## **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 financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the Charity 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 financial statements 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**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the financial statements 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 financial statements to be reached.
Claire Butler - C B Accounts Ltd FIAB
C B Accounts Ltd
Harvest Cottage
Airfield Road
Fersfield Diss IP22 2FF 31 March 2024
Page 7
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Statement of Financial Activities**
## **for the year ended 31 March 2024**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Investments
7
Other
8
**Total**
**Expenditure on:**
Other
9
**Total**
Net gains on investments
**Net expenditure**
10
Transfers between funds
**Net expenditure before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
-
1,752
105,117
50
-|**Total funds**
**2024**
**£**
-
1,752
105,117
50
-|**Total funds**
**2023**
**£**
1,287
1,238
79,066
9
5,000|
|---|---|---|---|
||106,919
108,558|106,919
108,558|86,600
115,837|
||108,558
-|108,558
-|115,837
-|
||(1,639)
-|(1,639)
-|(29,237)
-|
||(1,639)|(1,639)|(29,237)|
||(1,639)
20,425|(1,639)
20,425|(29,237)
49,662|
||18,786|18,786|20,425|
Page 8
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Summary Income and Expenditure Account**
## **for the year ended 31 March 2024**
|Income
Interest and investment income
**Gross income for the year**
Expenditure
Depreciation and charges for
impairment of fixed assets
**Total expenditure for the year**
Net expenditure before tax for the year
**Net expenditure for the year**|**2024**
**£**
106,869
50
106,919
105,977
2,581
108,558
(1,639)
(1,639)|**2023**
**£**
86,591
9|
|---|---|---|
|||86,600|
|||113,112
2,725|
|||115,837|
|||(29,237)|
|||(29,237)|
Page 9
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED**
**Balance Sheet**
## **at 31 March 2024**
|**Company No.**
**04452274**
**Notes**
**2024**
**£**
**Fixed assets**
Tangible assets
12
8,720
8,720
**Current assets**
Stocks
13
4,833
Debtors
14
590
Cash at bank and in hand
11,673
17,096
**Creditors:**Amount falling due within one year
15
(7,030)
**Net current assets**
10,066
**Total assets less current liabilities**
18,786
**Net assets excluding pension asset or liability**
18,786
**Total net assets**
18,786
**The funds of the charity**
**Restricted funds**
16
**Unrestricted funds**
16
General funds
18,786
18,786
**Reserves**
16
**Total funds**
18,786|**2023**
**£**
11,301|
|---|---|
||11,301
1,894
156
13,537|
||15,587
(6,463)|
||9,124
20,425|
||20,425|
||20,425|
||20,425|
||20,425|
||20,425|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 March 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 31 March 2024
And signed on its behalf by:
P. Soames Trustee
31 March 2024
Page 10
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Statement of Cash flows**
**for the year ended 31 March 2024**
|**Cash flows from operating activities**
**Net expenditure per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
(Increase)/Decrease in stocks
(Increase)/Decrease in trade and other receivables
Decrease in trade and other payables
**Net cash used in operating activities**
**Cash flows from investing activities**
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net decrease in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
**Components of cash and cash equivalents**
Cash and bank balances|**2024**
**£**
(1,639)
2,581
(50)
(2,939)
(434)
(2,295)
(4,776)
50
50
-
(4,726)
13,537
8,811
11,673
11,673|**2023**
**£**
(29,237)
2,725
(5,009)
1,791
4,417
(3,069)|
|---|---|---|
|||(28,382)
5,009|
|||5,009|
||||
|||-|
||||
|||(23,373)|
|||37,728|
|||14,355|
||||
|||13,537|
||||
|||13,537|
Page 11
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Notes to the Accounts**
## **for the year ended 31 March 2024**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 12
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Fixtures & Fittings 20%% Reducing Balance
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other 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.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Page 13
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Notes to the Accounts**
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other 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 amount after allowing for any trade discounts due.
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 14
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Notes to the Accounts**
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
## 3 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Other
**Total**
**Expenditure on:**
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
4
**Income from donations and legacies**
Donations
5
**Income from charitable activities**
Memberships|**Unrestricted**
**£**
1,452
300
1,752|**Unrestricted**
**funds**
**2023**
**£**
1,287
1,238
79,066
9
5,000
86,600
115,837
115,837
(29,237)
(29,237)
(29,237)
49,662
20,425
**Total**
**2024**
**£**
-
-
**Total**
**2024**
**£**
1,452
300
1,752|**Total funds**
**2023**
**£**
1,287
1,238
79,066
9
5,000|
|---|---|---|---|
||||86,600
115,837|
||||115,837|
||||(29,237)|
||||(29,237)|
||||(29,237)
49,662|
||||20,425|
||||**Total**
**2023**
**£**
1,287|
||||1,287|
||||**Total**
**2023**
**£**
1,238
-|
||||1,238|
Page 15
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED**
## **Notes to the Accounts**
- 6 **Income from other trading activities**
|Bar
Hall Hire
Gaming Machine Income
Other Misc Income
7
**Income from investments**
Bank Interest Received
8
**Other income**
Grants Received
9
**Other expenditure**
Bar Costs - Stock Purchases
etc
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10 **Net expenditure before transfers**
This is stated after charging:
Depreciation of owned fixed assets|**Unrestricted**
**£**
84,139
6,297
11,405
3,276
105,117
**Unrestricted**
**£**
50
50
**Unrestricted**
**£**
46,720
16,965
35,147
2,581
3,433
3,712
108,558
**2024**
**£**
2,581|**Total**
**2024**
**£**
84,139
6,297
11,405
3,276
105,117
**Total**
**2024**
**£**
50
50
**Total**
**2024**
**£**
-
-|**Total**
**2023**
**£**
62,452
3,747
12,000
867|
|---|---|---|---|
||||79,066|
||||**Total**
**2023**
**£**
9|
||||9|
||||**Total**
**2023**
**£**
5,000|
||||5,000|
|||||
|||**Total**
**2024**
**£**
46,720
16,965
35,147
2,581
3,433
3,712
108,558|**Total**
**2023**
**£**
45,667
38,662
24,078
2,725
3,304
1,401|
||||115,837|
||||**2023**
**£**
2,725|
Page 16
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Notes to the Accounts**
|**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED**
**Notes to the Accounts**|||
|---|---|---|
|11 **Staff costs**
Salaries and wages
Pension costs
No employee received emoluments in excess of £60,000.
12 **Tangible fixed assets**|**2024**
16,925
40
16,965|**2023**
38,101
561|
|||38,662|
||||
|**Cost or revaluation**
At 1 April 2023
At 31 March 2024
**Depreciation and**
**impairment**
At 1 April 2023
Depreciation charge for the
year
At 31 March 2024
**Net book values**
At 31 March 2024
At 31 March 2023
13 **Stocks**
Raw materials and consumables
**Carrying value analysed by activities**
Bar
14 **Debtors**
Prepayments and accrued income|**2024**
**£**
4,833
4,833
**2024**
**£**
4,833
4,833
**2024**
**£**
590
590|**Fixtures &**
**Fittings**
**£**
48,735
48,735
37,434
2,581
40,015
8,720
11,301|**Total**
**£**
48,735|
|---|---|---|---|
||||48,735|
||||37,434
2,581|
||||40,015|
||||8,720|
||||11,301|
||||**2023**
**£**
1,894|
||||1,894|
||||**2023**
**£**
1,894|
||||1,894|
||||**2023**
**£**
156|
||||156|
Page 17
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Notes to the Accounts**
## 15 **Creditors:**
amounts falling due within one year
|Trade creditors
Other taxes and social security
Other creditors
Accruals
16 **Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
17 **Analysis of net assets between funds**
Fixed assets
Net current assets
18 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1 April**
**2023**
20,425
20,425|**2024**
**£**
1,192
1,112
719
4,007
7,030
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
106,919
106,919
**At 1 April**
**2023**
**£**|**Resources**
**expended**
**£**
(108,558)
(108,558)
**Unrestricted**
**funds**
**£**
8,720
10,066
18,786
**Cash flows**
**£**|**2023**
**£**
4,092
969
257
1,145|
|---|---|---|---|---|
|||||6,463|
|||||**At 31**
**March**
**2024**
**£**
18,786|
|||||18,786|
|||||**Total**
**£**
8,720
10,066|
|||||18,786|
|||||**At 31**
**March**
**2024**
**£**|
|||13,537|(1,864)|11,673|
|||13,537
13,537|(1,864)
(1,864)|11,673|
|||||11,673|
Page 18
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Notes to the Accounts**
## 19 **Commitments**
## _**Operating lease commitments**_
Annual commitments under non-cancellable operating leases are as follows:
||**2024**|**2024**|**2023**|**2023**|
|---|---|---|---|---|
||**Land and**
**buildings**|**Other**|**Land and**
**buildings**|**Other**|
||**£**|**£**|**£**|**£**|
|Operating leases with expiry date:|||||
|**_Pension commitments_**|||||
|||**2024**||**2023**|
|||**£**||**£**|
|The pension cost charge to the company|||||
|amounted to:||40||561|
## 20 **Related party disclosures** _**Controlling party**_
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 19
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Detailed Statement of Financial Activities**
## **for the year ended 31 March 2024**
|**Income and endowments from:**
Donations and legacies
Donations
Charitable activities
Memberships
Other trading activities
Bar
Hall Hire
Gaming Machine Income
Other Misc Income
Investments
Bank Interest Received
Other
Grants Received
**Total income and endowments**
**Expenditure on:**
Other expenditure
Bar Costs - Stock Purchases etc
Employee costs
Salaries/wages
Pension costs
Premises costs
Rates
Light, heat and power
Premises cleaning
Premises insurances
Premises repairs and
maintenance
Other premises costs|**Unrestricted**
**funds**
**2024**
**£**
-
-
1,452
300
1,752
84,139
6,297
11,405
3,276
105,117
50
50
-
-
106,919
46,720
46,720
16,925
40
16,965
191
23,626
1,776
6,081
1,775
1,698
35,147|**Total funds**
**2024**
**£**
-
-
1,452
300
1,752
84,139
6,297
11,405
3,276
105,117
50
50
-
-
106,919
46,720
46,720
16,925
40
16,965
191
23,626
1,776
6,081
1,775
1,698
35,147|**Total funds**
**2023**
**£**
1,287|
|---|---|---|---|
||||1,287|
||||1,238
-|
||||1,238|
||||62,452
3,747
12,000
867|
||||79,066|
||||9|
||||9|
||||5,000|
||||5,000|
||||86,600
45,667|
||||45,667|
||||38,101
561|
||||38,662|
||||124
12,799
1,261
4,905
1,168
3,821|
||||24,078|
Page 20
**CLAYDON & BARHAM LOCAL COMMUNITY TRUST LIMITED Detailed Statement of Financial Activities**
|General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures &
Fittings
Bank charges
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net expenditure**
**Net expenditure before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|2,581
751
154
492
119
1,917
6,014
3,037
675
3,712
108,558
108,558
-
(1,639)
(1,639)
-
(1,639)
20,425
18,786|2,581
751
154
492
119
1,917
6,014
3,037
675
3,712
108,558
108,558
-
(1,639)
(1,639)
-
(1,639)
20,425
18,786|2,725
733
53
486
200
1,832|
|---|---|---|---|
||||6,029|
||||1,401
-|
||||1,401|
|||||
||||115,837|
||||115,837
-|
||||(29,237)|
||||(29,237)
-|
||||(29,237)|
||||49,662|
||||20,425|
Page 21