RIPON COMMUNITY HOUSE TRUSTEES’ REPORT - YEAR ENDED 31 MARCH 2021
We submit our annual report and financial statements for the year ended 31 March 2021.
Constitution
Ripon Community House Limited is a Company Limited by Guarantee, its constitution is governed by the Memorandum & Articles of Association
Risk management
The Trustees have overall responsibility for ensuring that the Charity has appropriate procedures in place to mitigate risks related to strategy, operations, finance or legal compliance. The Charity’s current procedures include:
-
A formal process for review, recording and management of risks
-
An ongoing strategic plan and annual budgets against which actual results are reviewed throughout the year; and
-
Internal controls and policies.
Principal activity and objectives
The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and in planning future activities.
The principal activities of Ripon Community House Limited and the Charity's objectives are:- to promote, develop and support voluntary activity in the area of Ripon, Boroughbridge, Pateley Bridge and Masham.
Strategic objectives
We seek to ensure equal opportunity and access to services throughout this predominantly rural area.
Reserves policy
The policy of the Trustees is to build and maintain an appropriate level of free reserves since due regard needs to be given to the contingencies surrounding the Charity’s operation, the organisation currently holds 6 months operating costs in reserve.
Activities this Year
This financial year included the full effect of the three lockdowns associated with the Covid pandemic. The lockdowns influenced the organisation ability to operate, prior to covid the organisation earned 95% of income through the hire of office space and room hire this was no longer an option during the
covid pandemic. In partnership with the local councils both Harrogate and North Yorkshire County Council Ripon Community House became a Community Support Organisation which acted as a trusted broker for services to the local community during the pandemic.
Ripon Community House also took over the running of the foodbank combining two foodbanks into one and operating it solely from August 2020 from the building. This service has been developed to offer additional universal support through the provision and redistribution of surplus food from local supermarkets on a pay as you feel basis. Ripon Community House also supported the NHS vaccine effort through the recruitment and management of volunteers at the local vaccine hub at ripon Racecourse.
We also saw a long-standing tenant move, Dementia Forward, out of the building due to internal operational changes. We are proud of the association with the organisation which grew from a small local charity to one that now covers the whole of North Yorkshire.
Much of the income earned during 2021 was earned through the receipt of grants from a variety of organisations this enabled the organisation to keep operating throughout the covid pandemic. The largest donation was received from the National Lottery which was instrumental in allowing the organisation to keep operating during the pandemic along with the support of North Yorkshire County Council.
The organisation has shown the ability to be resilient in the face on unprecedented change and the Board of Trustees is grateful to both Suzanne and Caroline for all their work supported by a team of volunteers during this period.
Information for Independent Examiner
So far as each of the directors is aware at the time the report is approved:
-
There is no relevant information of which the independent examiner is unaware, and
-
The directors have taken all the steps that they ought to have taken to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information.
In preparing this report the directors have taken advantage of the small companies' exemption provided by s415A of the Companies Act 2006.
This report was approved by the board on 30 March 2022 and signed on its behalf.
Stuart Martin
Chair of Board of Trustees
Financial Statements for the Year Ended 31st March 2021
Ripon Community House Limited
Registered Charity Number: 1098125 Limited Company by Guarantee Number: 4421338
Ripon Community House Limited
Contents of the Financial Statements for the Year Ended 31st March 2021
Page 3 Company Information Page 4-5 Trustees' Report Page 6 Independent Examiner's report Page 7 Statement of Financial Activities Page 8 Balance Sheet Pages 9 -15 Notes to the accounts
2
Ripon Community House Limited
Company Information for the Year Ended 31st March 2021
| Directors: | Mr John Groves |
|---|---|
| Ms Sylvia Brierley | |
| Mr Stuart Martin | |
| Mr David Elsey | |
| Ms Katie Sharman | |
| Secretary: | Mr John Groves |
| Registered Ofce: | Community House |
| Sharow View | |
| Allhallowgate | |
| Ripon | |
| North Yorkshire | |
| HG4 1LE | |
| Registered Number: | 04421338 |
| Independent Examiner: | Mr T Jones FCCA |
| TP Jones and Co LLP | |
| 23 Victoria Avenue | |
| Harrogate | |
| North Yorkshire | |
| HG1 5RD |
3
Ripon Community House Ltd
| Statement of fnancial activities for the year ended 31st March 2021 | Statement of fnancial activities for the year ended 31st March 2021 | Statement of fnancial activities for the year ended 31st March 2021 | Statement of fnancial activities for the year ended 31st March 2021 | Statement of fnancial activities for the year ended 31st March 2021 |
|---|---|---|---|---|
| Total this year Total last year £ £ £ £ Incoming resources (Note 3) Incoming resources from generated funds Voluntary income - - - - Activities for generating funds 60,372 - 60,372 98,212 Investment income 39 - 39 32 89,586 - 89,586 9,600 Total incoming resources 149,997 - 149,997 107,844 Resources expended (Note 4) Costs of Generating Funds Fundraising trading costs 75,336 - 75,336 98,888 Charitable activities - - - - Governance costs 520 - 520 - Total resources expended75,856 - 75,856 98,888 74,141 - 74,141 8,956 Gross transfers between funds 74,141 - 74,141 8,956 Net movement in funds74,141 - 74,141 8,956 Total funds brought forward 1,027,445 4,536 1,008,734 1,008,734 Total funds carried forward1,101,586 4,536 1,082,875 1,031,981 Unrestricted funds Restricted income funds Incoming resources from charitable activities Net incoming/(outgoing) resources before transfers Net incoming/(outgoing) resources before other recognised gains/(losses) |
||||
| 75,336 | - | 75,336 | 98,888 | |
| - | - | - | - | |
| 520 | - | 520 | - | |
| 75,856 | - | 75,856 | 98,888 | |
| 74,141 |
- | 74,141 | 8,956 | |
| 74,141 |
- | 74,141 | 8,956 | |
| 74,141 | - | 74,141 | 8,956 | |
| 1,027,445 | 4,536 | 1,008,734 | 1,008,734 | |
| 1,101,586 | 4,536 | 1,082,875 | 1,031,981 |
7
Ripon Community House Ltd
| Balance sheet as at 31st March 2021 | Balance sheet as at 31st March 2021 | Balance sheet as at 31st March 2021 |
|---|---|---|
| £ £ Fixed assets Tangible assets (Note 7) 1,116,523 1,117,100 Total fxed assets 1,116,523 1,117,100 Current assets Debtors (Note 8) 2,050 7,331 Cash at bank and in hand 131,558 35,713 Total current assets 133,608 43,044 39,077 23,231 Net current assets/(liabilities) 94,531 19,813 Total assets less current liabilities 1,211,054 1,136,913 104,932 104,932 Net assets 1,106,122 1,031,981 Funds of the Charity Unrestricted funds 1,086,586 1,012,445 4,536 4,536 Reserve fund 15,000 15,000 Total funds 1,106,122 1,031,981 Year Ended 31st March 2021 Year Ended 31st March 2020 Creditors: amounts falling due within one year (Note 9) Creditors: amounts falling due after one year (Note 9) Restricted income funds |
||
| 1,106,122 | 1,031,981 |
For the year ending 31st March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to smaller companies.
-
No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
-
The directors acknowledge their responsibility for complying with the requirements af the Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS 102 SORP.
The annual accounts were approved by the Board of Directors of Ripon Community House
on………………………..and signed on its behalf by:
Mr John Groves Director of Ripon Community House Ltd
8
Ripon Community House Ltd
Notes to the accounts for the Year Ended 31st March 2021
1) Company Status
The Company is Limited by guarantee; Every member undertakes to contribute £1 per member in event of winding up the company.
2) Accounting Policies
2.1) Accounting convention
The accounts have been prepared in accordance with the Companies Act 2006 and ‘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)’ as amended for accounting periods commencing from 1st January 2016. The charity is a Public Benefit Entity as defined by FRS 102.
The accounts have been prepared under historical cost convention. The accounts present a true and fair view and no changes have been made to the principal accounting policies adopted below.
2.2) Going concern
At the time of approving the accounts, the Directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Directors continue to adopt the going concern basis of accounting in preparing the accounts.
2.3) Incoming resources
Incoming resources are recognised in the period in which they are received. Income is deferred only when the charity has to fulfil conditions before entitled to it or where the funder has specified that the income is to be expended in a future period.
2.4) Resources expended
All expenditure is included in the Statement of Financial Activities on an accruals basis. Resources expended are allocated directly to a particular activity where costs relate directly to that activity. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.
2.5) Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their residual value, over their expected useful lives on the following bases:
Fixtures & fittings 25% reducing balance Office Equipment 25% reducing balance
9
Ripon Community House Ltd
Notes to the accounts for the Year Ended 31st March 2021 (cont)
2.6) Community House
The Charity does not depreciate freehold property as they consider it to have an indefinitely long life and an informal valuation of the land has resulted to date in there being no indication in the land becoming impaired.
2.7) Pensions
The company makes payments to employees’ personal pension schemes and the pension charge included in the Statement of Financial Activities represents the amount payable to the schemes in respect of the period.
2.8) Taxation
As a registered charity the company benefits from rates relief and is generally exempt from Income Tax and Capital Gains Tax, but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates
10
Ripon Community House Ltd
| Notes to the accounts for the Year Ended 31st March 2021 (cont) | Notes to the accounts for the Year Ended 31st March 2021 (cont) | Notes to the accounts for the Year Ended 31st March 2021 (cont) | Notes to the accounts for the Year Ended 31st March 2021 (cont) |
|---|---|---|---|
| Note 3 Analysis of incoming resources Analysis £ £ Activities for generating Food Bank Receipts 8,640 0 funds Room Hire 4,826 50,971 Rents 46,906 48,813 Total 60,372 99,784 Investment income Interest 39 31 Total 39 31 Incoming resources from Grants & donations 89,426 2,457 charitable activities Service charges 160 4,030 Total 89,586 6,487 Year Ended 31st March 2021 Year Ended 31st March 2020 |
|||
| Grants & donations | 89,426 | 2,457 | |
| Service charges | 160 | 4,030 | |
| 89,586 | 6,487 |
11
Ripon Community House
Notes to the accounts for the Year Ended 31st March 2021
Note 4 Analysis of resources expended
| Analysis £ Salaries 37,287 Ofce Costs 1,960 Photocopying and Printing 361 Service provision 1,111 Communications 2,333 Training 702 Repairs and renewals 5,117 Sundry 80 Food bank costs 1,268 Utilities 8,619 Insurance 5,040 Bank interest 0 Loan Interest 7,044 Bank charges 248 Depreciation 4,167 Total 75,336 Charitable activities Salaries 0 Volunteers 0 Total 0 Governance costs Payroll and audit 520 Total 520 Year Ended 31st March 2021 Fundraising trading costs |
Analysis £ Salaries 37,287 Ofce Costs 1,960 Photocopying and Printing 361 Service provision 1,111 Communications 2,333 Training 702 Repairs and renewals 5,117 Sundry 80 Food bank costs 1,268 Utilities 8,619 Insurance 5,040 Bank interest 0 Loan Interest 7,044 Bank charges 248 Depreciation 4,167 Total 75,336 Charitable activities Salaries 0 Volunteers 0 Total 0 Governance costs Payroll and audit 520 Total 520 Year Ended 31st March 2021 Fundraising trading costs |
Analysis £ Salaries 37,287 Ofce Costs 1,960 Photocopying and Printing 361 Service provision 1,111 Communications 2,333 Training 702 Repairs and renewals 5,117 Sundry 80 Food bank costs 1,268 Utilities 8,619 Insurance 5,040 Bank interest 0 Loan Interest 7,044 Bank charges 248 Depreciation 4,167 Total 75,336 Charitable activities Salaries 0 Volunteers 0 Total 0 Governance costs Payroll and audit 520 Total 520 Year Ended 31st March 2021 Fundraising trading costs |
|---|---|---|
| Payroll and audit | 520 | |
| Total | 520 |
12
(cont)
d
Year Ended 31st March 2020 £
42,826 1,260 497 1,076 2,352 609 4,769 0 12,008 4,874 17 7,628 258 4,361 82,535 0 0 0 520 520
12
Ripon Community House Ltd
Notes to the accounts for the Year Ended 31st M
Note 5 Details of certain items of expenditure 5.1 Trustee expenses Total amount paid 5.2 Fees for examination or audit of the accounts Independent examiner’s or auditors' fees for reporting on the accounts Note 6 Paid employees 6.1 Staff Costs Gross wages, salaries and benefits in kind Pension costs Total staff costs 6.2 Average number of employees in the year Full time Part time Total
13
March 2021
----- Start of picture text -----
This Last
year year
None None
0 0
----- End of picture text -----
----- Start of picture text -----
This Last
year year
£ £
520 520
----- End of picture text -----
----- Start of picture text -----
This Last
year year
£ £
36,875 42,464
412 362
37,287 41,863
----- End of picture text -----
----- Start of picture text -----
This Last
year year
Number Number
0 0
4 4
4 4
----- End of picture text -----
13
Ripon Community House Ltd
Notes to the accounts for the Year Ended 31st March 2021
Note 7 Tangible fixed assets
7.1 Cost or valuation
| £ £ £ £ Balance brought forward 1,104,020 30,681 37,633 Additions - - - 3,590 Revaluations Disposals Transfers Balance carried forward 1,104,020 30,681 - 41,223 7.2 Accumulated depreciation and impairment provisions Basis RB RB RB Rate 25% 33% 25% Balance brought forward - 29,486 25,748 Depreciation charge for year - 298 3,869 Impairment provisions - Revaluations - Disposals - Transfers - Balance carried forward - 29,784 - 29,617 7.3 Net book value Brought forward 1,104,020 1,195 - 11,885 Carried forward 1,104,020 897 11,606 Freehold land & buildings Ofce equipment Motor vehicles Fixtures and fttings |
£ Freehold land & buildings |
£ Ofce equipment |
£ Motor vehicles |
£ Fixtures and fttings |
|---|---|---|---|---|
| 1,104,020 | 30,681 | 37,633 | ||
| - | - | - | 3,590 | |
| 1,104,020 | 30,681 | - | 41,223 | |
| 1,104,020 | 1,195 | - | 11,885 | |
| 1,104,020 | 897 | 11,606 |
14
(cont)
Total £ 1,172,334 3,590 1,175,924
55,234 4,167 - - - - 59,401 1,117,100 1,116,523
14
Ripon Community House Ltd
Notes to the accounts for the Year Ended 31st March 2021 (cont)
Note 8 Debtors and prepayments
| 8.1 Analysis of debtors Trade debtors Prepayments VAT Total |
Amounts falling due within one year |
Amounts falling due within one year |
Amounts falling due after more than one year |
Amounts falling due after more than one year |
|---|---|---|---|---|
| This year £ |
Last year £ |
This year £ |
Last year £ |
|
| 783 | 6,134 | |||
| 1,225 | 1,197 | |||
| 42 | 0 | |||
| 2,050 | 6,134 |
Note 9 Creditors and accruals
9.1 Analysis of creditors
| Trade creditors Loans and overdrafts VAT Accruals and deferred income Total |
Amounts falling due within one year |
Amounts falling due within one year |
Amounts falling due after more than one year |
Amounts falling due after more than one year |
|---|---|---|---|---|
| This year | Last year | This year | Last year | |
| £ | £ | £ | £ | |
| 1,795 | 238 | |||
| 7,093 | 16,804 | 104,932 | 104,932 | |
| 0 | 2,825 | |||
| 30,189 | 3,364 | |||
| 39,077 | 23,231 | 104,932 | 104,932 |
15
Ripon Community House Ltd Trial Balance
| 1 Ripon Community House Ltd 2 Trial Balance 3 As of March 31, 2021 4 5 6Bank Current Account 7Charity Bank Deposit Account 8Other Income grants 9Debtors 10Prepayments 11Fixtures and Fittings Cost 12Fixtures and Fittings Deprn To Date 13Freehold Property 14Ofce Equipment Cost 15Ofce Equipment Deprn To Date 16Creditors 17Accruals and Deferred Income 18VAT Control 19VAT Liability 20VAT Suspense 21Bank Loan 22Charity Bank Loan 23Opening Balance Equity 24Proft & Loss Account C/Fwd 25Reserves 26Reserves:Reserve 27Other Income:Donations Received 28Other Income:Food Bank Receipts 29Other Income:Grants 30Other Income:Interest Received 31Other Income:Miscellaneous Income 32Sales:Ofce Rent 33Sales:Room Hire 34Services Charges 35Cost of sales:Food Bank Costs 36Cost of sales:Miscellaneous Expenses 37Computer Costs 38Finance costs:Bank Account Charges 39Finance costs:Mortgage Interest Charges 40Insurances 41Ofce/General Administrative Expenses 42Ofce/General Administrative Expenses:Computers & Software 43Ofce/General Administrative Expenses:Depreciation Fixtures & Fittings 44Ofce/General Administrative Expenses:Depreciation Ofce Equipment 45Ofce/General Administrative Expenses:Internet Charges 46Ofce/General Administrative Expenses:Mobile Phone Charges 47Ofce/General Administrative Expenses:Postage and Stationery 48Ofce/General Administrative Expenses:Printing 49Ofce/General Administrative Expenses:Refreshments 50Ofce/General Administrative Expenses:Telephone Costs |
Debit Credit 123,909.57 7,648.35 0.00 783.00 1,224.94 41,223.15 1,116,523.22 29,616.72 1,104,020.00 30,681.00 29,784.21 1,794.77 30,189.11 41.53 0.00 0.00 0.00 112,025.31 0.00 23,249.37 1,008,731.61 0.00 14,182.78 8,640.00 75,243.28 38.71 1.15 46,904.98 4,826.00 160.00 149,996.90 435.24 833.00 1,057.75 247.77 7,043.55 5,039.96 454.00 370.98 3,868.81 298.93 0.00 474.11 77.42 360.71 1.10 1,858.44 |
|---|---|
| 51Professional Fees:Accountancy 52Repair and maintenance:Cleaning & Service Provision 53Repair and maintenance:Elevator Maintenance 54Repair and maintenance:Fire Alarm Maintenance 55Repair and maintenance:Premises Expenses 56Repair and maintenance:Repair and Renewals 57Staf Costs:Pensions 58Staf Costs:Salaries 59Staf Costs:Staf Training 60Travel and Accommodation 61Travel and Accommodation:Fuel 62Utilities:Electricity 63Utilities:Gas 64Utilities:Water Rates 65TOTAL 66 |
520.00 1,110.74 1,864.67 531.82 1,446.71 1,273.40 412.26 36,874.86 701.59 62.47 16.68 4,049.78 3,271.25 1,298.46 75,856.46 Err:514 Err:514 74,140.44 |
|---|---|
Tuesday, Feb 22, 2022 04:02:07 pm GMT0
Independent examiner's report on the accounts
Report to the Ripon Community House Limited trustees/ members of On accounts for the 31[st] March 2021 Charity 1098125 year ended no Set out on pages 1-15
Respective The charity's trustees are responsible for the preparation of the responsibilities of accounts. The charity’s trustees consider that an audit is not trustees and required for this year under section 144 of the Charities Act 2011 examiner (the Charities Act) and that an independent examination is needed. It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
Basis of independent My examination was carried out in accordance with general examiner’s Directions given by the Charity Commission. An examination statement includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
6
Independent In connection with my examination, no material matters have examiner's come to my attention which gives me cause to believe that in, any statement material respect:
• accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
• the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or • the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Name: Mr Tim Jones
Relevant FCCA professional qualification(s) or body (if any):
TP Jones and Co LLP, First Floor, 23 Victoria Avenue, Harrogate, Address: HG1 5RD
6