COMPANY REGISTRATION NUMBER: 04804820 CHARITY REGISTRATION NUMBER: 1103492
Botcherby Community Association Company Limited by Guarantee Unaudited Financial Statements
31 March 2023
GORDON CONSULTANCY LIMITED
Chartered Accountants Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
Botcherby Community Association
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2023
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities (including income and | |
| expenditure account) | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 17 |
| Notes to the detailed statement of financial activities | 19 |
Botcherby Community Association
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2023
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2023.
Reference and administrative details
Registered charity name Botcherby Community Association Charity registration number 1103492 Company registration number 04804820 Principal office and registered Victoria Road office Carlisle Cumbria CA1 2UE
The trustees
Tracy Gannon Jeff Bomford (Resigned 1 May 2022) Chloe Brownlee-Chapman Mr A Brown Jenna Sutherland Company secretary Helen Fisher Independent examiner Mr RW Gordon, FCA Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
Structure, governance and management
The Centre operates under a Management Committee of 8 management trustees (1 of whom are Botcherby Ward Councillors). Employees include 1 Managers and 4 other members of staff.
Objectives and activities
The objectives are:
To advance education and provide facilities for recreation and leisure time with the object of improving conditions of life.
To maintain and manage the establishment of a Community Centre. To promote other charitable purposes.
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Botcherby Community Association
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
Achievements and performance
Our community gym continues to thrive. We listen to beneficiaries, giving them the opportunity to shape its development.
Healthy U, our bespoke Exercise on Referral scheme has been a resounding success, with regular cohorts full to capacity. Links with both residents and health care professional are going from strength to strength.
During the winter months, we partnered with the Carlisle & District Federation of Community Organisations (Carlisle Matters), who secured funding, enabling us to offer Warm Spaces, hot food, refreshments, and some equipment to those in need. Sessions were bolted on to the existing Pop up Pantry, offering affordable food and access to numerous support agencies, as well as being simply social!
Having fully recovered from any impact of Covid-19, we were able to recruit an additional member of staff and reopen the Centre on Saturdays.
We took an active role in Carlisle Matters' projects, organising a number of community events and providing administrative support to the government funded Holiday Activity and Food program. Furthermore, we were delighted to be invited to continue to host the post of the HAF Project Manager.
We continue to provide administrative support to Petteril Bank Community Centre. Part way through this year, our Manager was sub contracted to Longtown Community Centre on a part time basis, splitting her time across a number of sites.
Financial review
The results from the financial year shown in these financial statements are regarded as satisfactory.
Plans for future periods
This year saw the demise of Carlisle City Council and the Cumbria County Council. We look forward to working with the newly formed Cumberland Council, though no doubt this will lead to some unexpected challenges!
The Centre continues to strive to provide the highest possible service to the local residents whilst ensuring that expenditure is controlled
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
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Botcherby Community Association
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
The trustees' annual report was approved on 9 June 2023 and signed on behalf of the board of trustees by:
Chloe Brownlee-Chapman Trustee
Helen Fisher Charity Secretary
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Botcherby Community Association
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Botcherby Community Association
Year ended 31 March 2023
I report to the trustees on my examination of the financial statements of Botcherby Community Association ('the charity') for the year ended 31 March 2023.
Responsibilities and basis of report
As the 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 accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the charity as required by 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 of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
-
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 accounts to be reached.
Mr RW Gordon, FCA Independent Examiner
Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
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Botcherby Community Association
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 4,574 | 53,400 | 57,974 | 51,282 |
| Charitable activities | 6 | 117,569 | 36,026 | 153,595 | 121,231 |
| Investment income | 7 | 1,531 | – | 1,531 | 534 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total income | 123,674 | 89,426 | 213,100 | 173,047 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 8,9 | 40,131 | 136,009 | 176,140 | 130,948 |
| Other expenditure | 11 | 1,357 | – | 1,357 | 4,488 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 41,488 | 136,009 | 177,497 | 135,436 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net income and net movement in | funds | 82,186 | (46,583) | 35,603 | 37,611 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 286,432 | 53,628 | 340,060 | 302,449 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 368,618 ৶৶৶৶৶৶৶৶৶ |
7,045 ৶৶৶৶৶৶৶৶৶ |
375,663 ৶৶৶৶৶৶৶৶৶ |
340,060 ৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 15 form part of these financial statements.
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Botcherby Community Association
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
| 2023 | 2022 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fixed assets | 17 | 101,020 | 97,876 | |
| Current assets | ||||
| Debtors | 18 | 20,646 | 12,765 | |
| Cash at bank and in hand | 283,106 | 254,158 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| 303,752 | 266,923 | |||
| Creditors: amounts falling due within one year | 19 | 29,109 | 24,739 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Net current assets | 274,643 | 242,184 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Total assets less current liabilities | 375,663 | 340,060 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Net assets | 375,663 | 340,060 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| Funds of the charity | ||||
| Restricted funds | 7,045 | 53,628 | ||
| Unrestricted funds | 368,618 | 286,432 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Total charity funds | 20 | 375,663 | 340,060 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 9 June 2023, and are signed on behalf of the board by:
Chloe Brownlee-Chapman Trustee
The notes on pages 7 to 15 form part of these financial statements.
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Botcherby Community Association
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Victoria Road, Carlisle, Cumbria, CA1 2UE.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditional entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Gifts including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.
Income from investments is included in the year in which it is receivable.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:
(a) No cash flow statement has been presented for the company.
(b) Disclosures in respect of financial instruments have not been presented.
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Botcherby Community Association
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
3. Accounting policies (continued)
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
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Botcherby Community Association
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
Support costs are those incurred directly.
Tangible assets
All fixed assets are initially recorded at cost.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Office Equipment - 25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
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Botcherby Community Association
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
4. Limited by guarantee
Botcherby Community Association is a company limited by guarantee and accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Donations | ||||
| Donations | 3,190 | – | 3,190 | |
| Grants | ||||
| Grants receivable | 1,384 | 53,400 | 54,784 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 4,574 | 53,400 | 57,974 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| £ | £ | £ | ||
| Donations | ||||
| Donations | 1,104 | – | 1,104 | |
| Grants | ||||
| Grants receivable | 13,456 | 36,722 | 50,178 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 14,560 | 36,722 | 51,282 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 6. | Charitable activities | |||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Ancillary trades | (1,326) | – | (1,326) | |
| Administration and letting | 71,675 | – | 71,675 | |
| Luncheon club | 1,866 | – | 1,866 | |
| Gym income | 7,510 | – | 7,510 | |
| Rijo income | 2,299 | – | 2,299 | |
| Healthy U | – | – | – | |
| Federation and HAF Recharges | – | 36,026 | 36,026 | |
| Management recharges | 35,545 | – | 35,545 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 117,569 | 36,026 | 153,595 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
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Botcherby Community Association
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
| Year ended | 31 March 2023 | |||
|---|---|---|---|---|
| 6. | Charitable activities (continued) | |||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| £ | £ | £ | ||
| Ancillary trades | – | – | – | |
| Administration and letting | 47,048 | – | 47,048 | |
| Luncheon club | – | – | – | |
| Gym income | 4,609 | – | 4,609 | |
| Rijo income | 1,151 | – | 1,151 | |
| Healthy U | 1,056 | – | 1,056 | |
| Federation and HAF Recharges | – | 59,318 | 59,318 | |
| Management recharges | 8,049 | – | 8,049 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 61,913 | 59,318 | 121,231 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
| 7. | Investment income | ||||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | ||
| £ | £ | £ | £ | ||
| Bank interest receivable | 1,531 | 1,531 | 534 | 534 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ||
| 8. | Expenditure on charitable activities by fund type | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2023 | |||
| £ | £ | £ | |||
| Centre | 38,020 | 103,162 | 141,182 | ||
| Pop up pantry and HAF | – | 32,847 | 32,847 | ||
| Support costs | 2,111 | – | 2,111 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| 40,131 | 136,009 | 176,140 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2022 | |||
| £ | £ | £ | |||
| Centre | 20,691 | 75,752 | 96,443 | ||
| Pop up pantry and HAF | – | 32,039 | 32,039 | ||
| Support costs | 2,466 | – | 2,466 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| 23,157 | 107,791 | 130,948 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
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Botcherby Community Association
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
9. Expenditure on charitable activities by activity type
| Activities | ||||||
|---|---|---|---|---|---|---|
| undertaken | Grant funding | Total funds | Total fund | |||
| directly | of activities | Support costs | 2023 | 2022 | ||
| £ | £ | £ | £ | £ | ||
| Centre | 2,379 | 138,803 | – | 141,182 | 96,443 | |
| Pop up pantry and HAF | 32,847 | – | – | 32,847 | 32,039 | |
| Governance costs | – | – | 2,111 | 2,111 | 2,466 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 35,226 | 138,803 | 2,111 | 176,140 | 130,948 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 10. | Analysis of support costs | |||||
| Independent | Professional | |||||
| Examination | fees | Depreciation | Total 2023 | Total 2022 | ||
| £ | £ | £ | £ | £ | ||
| Governance costs | 480 | 2,550 | 1,112 | 4,142 | 4,142 | |
| ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 11. | Other expenditure | |||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Funds | 2023 | Funds | 2022 | |||
| £ | £ | £ | £ | |||
| Gym equipment | 1,357 | 1,357 | 4,488 | 4,488 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |||
| 12. | Net income | |||||
| Net income is stated after charging/(crediting): | ||||||
| 2023 | 2022 | |||||
| £ | £ | |||||
| Depreciation of tangible fixed assets | 1,296 | 626 | ||||
| ৶৶৶৶৶৶৶ | ৶৶৶৶ | |||||
| 13. | Independent examination fees | |||||
| 2023 | 2022 | |||||
| £ | £ | |||||
| Fees payable to the independent examiner for: | ||||||
| Independent examination of the financial statements | 480 | 480 | ||||
| ৶৶৶৶ | ৶৶৶৶ | |||||
| 14. | Staff costs | |||||
| The total staff costs and employee benefits for the reporting period are analysed as | follows: | |||||
| 2023 | 2022 | |||||
| £ | £ | |||||
| Wages and salaries | 108,841 | 75,752 | ||||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
- 12 -
Botcherby Community Association
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
14. Staff costs (continued)
The average head count of employees during the year was 5 (2022: 5). The average number of full-time equivalent employees during the year is analysed as follows:
2023 2022 No. No. Number of staff 5 5 ৶৶৶৶ ৶৶৶৶
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
15. Trustee remuneration and expenses
Whilst the trustees can claim out of pocket expenses, none were claimed in the current or previous year.
No trustee received any remuneration.
16. Transfers between funds
The grants from the Council have been for the Salaries and Utilities. As this fund had a deficit at the year end a provision has been made to transfer the required funds from the general fund.
17. Tangible fixed assets
| Land and | ||||
|---|---|---|---|---|
| buildings | Equipment | Total | ||
| £ | £ | £ | ||
| Cost | ||||
| At 1 April 2022 | 96,000 | 17,402 | 113,402 | |
| Additions | – | 4,440 | 4,440 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| At 31 March 2023 | 96,000 | 21,842 | 117,842 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Depreciation | ||||
| At 1 April 2022 | – | 15,526 | 15,526 | |
| Charge for the year | – | 1,296 | 1,296 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| At 31 March 2023 | – | 16,822 | 16,822 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Carrying amount | ||||
| At 31 March 2023 | 96,000 | 5,020 | 101,020 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| At 31 March 2022 | 96,000 | 1,876 | 97,876 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 18. | Debtors | |||
| 2023 | 2022 | |||
| £ | £ | |||
| Trade debtors | 20,403 | 12,522 | ||
| Prepayments and accrued income | 243 | 243 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| 20,646 ৶৶৶৶৶৶৶৶ |
12,765 ৶৶৶৶৶৶৶৶ |
- 13 -
Botcherby Community Association
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
19. Creditors: amounts falling due within one year
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 28,617 | 24,247 |
| Accruals and deferred income | 492 | 492 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 29,109 | 24,739 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
20. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At | 31 | March 202 | |||
| 1 April 2022 | Income | Expenditure | Transfers | 3 | |
| £ | £ | £ | £ | £ | |
| General funds | 286,432 | 123,674 | (41,488) | – | 368,618 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| At | |||||
| At | 31 | March 202 | |||
| 1 April 2021 | Income | Expenditure | Transfers | 2 | |
| £ | £ | £ | £ | £ | |
| General funds | 289,836 | 77,007 | (27,645) | (52,766) | 286,432 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Restricted funds | |||||
| At | |||||
| At | 31 | March 202 | |||
| 1 April 2022 | Income | Expenditure | Transfers | 3 | |
| £ | £ | £ | £ | £ | |
| Salaries and utilities | 13,736 | 89,426 | (103,162) | – | – |
| Pop Up Pantry | 39,892 | – | (32,847) | – | 7,045 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 53,628 | 89,426 | (136,009) | – | 7,045 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | |
| At | |||||
| At | 31 | March 202 | |||
| 1 April 2021 | Income | Expenditure | Transfers | 2 | |
| £ | £ | £ | £ | £ | |
| Salaries and utilities | – | 36,722 | (75,752) | 52,766 | 13,736 |
| Pop Up Pantry | 12,613 | 59,318 | (32,039) | – | 39,892 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 12,613 ৶৶৶৶৶৶৶৶ |
96,040 ৶৶৶৶৶৶৶৶ |
(107,791) ৶৶৶৶৶৶৶৶৶ |
52,766 ৶৶৶৶৶৶৶৶ |
53,628 ৶৶৶৶৶৶৶৶ |
- 14 -
Botcherby Community Association
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
21. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Tangible fixed assets | 101,020 | – | 101,020 |
| Current assets | 296,707 | 7,045 | 303,752 |
| Creditors less than 1 year | (29,109) | – | (29,109) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net assets | 368,618 | 7,045 | 375,663 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Tangible fixed assets | 97,876 | – | 97,876 |
| Current assets | 213,295 | 53,628 | 266,923 |
| Creditors less than 1 year | (24,739) | – | (24,739) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net assets | 286,432 | 53,628 | 340,060 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 15 -
Botcherby Community Association
Company Limited by Guarantee
Management Information Year ended 31 March 2023
The following pages do not form part of the financial statements.
- 16 -
Botcherby Community Association
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2023
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 3,190 | 1,104 |
| Grants receivable | 54,784 | 50,178 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 57,974 | 51,282 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Charitable activities | ||
| Ancillary trades | 1,326 | – |
| Administration and letting | 71,675 | 47,048 |
| Luncheon club | 1,866 | – |
| Gym income | 7,510 | 4,609 |
| Rijo income | 2,299 | 1,151 |
| Healthy U | – | 1,056 |
| Federation and HAF Recharges | 36,026 | 59,318 |
| Management recharges | 35,545 | 8,049 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 153,595 | 121,231 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Investment income | ||
| Bank interest receivable | 1,531 | 534 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total income | 213,100 | 173,047 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Purchases | 40,003 | 33,124 |
| Wages and salaries | 108,841 | 75,752 |
| Rent | 150 | – |
| Rates and water | 755 | 295 |
| Light and heat | 12,080 | 6,880 |
| Repairs and maintenance | 3,743 | 6,991 |
| Insurance | 1,046 | 1,193 |
| Other motor/travel costs | 1,085 | 534 |
| Legal and professional fees | 815 | 1,840 |
| Telephone | 253 | 1,300 |
| Other office costs | 6,373 | 2,413 |
| Depreciation | 1,296 | 626 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 176,140 | 130,948 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Other expenditure | ||
| Gym equipment | 1,357 | 4,488 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total expenditure | 177,497 ৶৶৶৶৶৶৶৶৶ |
135,436 ৶৶৶৶৶৶৶৶৶ |
- 17 -
Botcherby Community Association
Company Limited by Guarantee
Detailed Statement of Financial Activities (continued)
Year ended 31 March 2023
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net income | 35,603 | 37,611 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 18 -
Botcherby Community Association
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2023
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Centre | ||
| Activities undertaken directly | ||
| Purchases | 2,379 | – |
| ৄৄৄৄৄৄৄ | ৄৄৄৄ | |
| Grant funding activities | ||
| Purchases | 4,777 | 1,085 |
| Wages/salaries | 108,841 | 75,752 |
| Rent | 150 | – |
| Rates & water | 755 | 295 |
| Light & heat | 12,080 | 6,880 |
| Repairs & maintenance | 3,743 | 6,991 |
| Insurance | 1,046 | 1,193 |
| Other motor/travel costs | 1,085 | 534 |
| Telephone | 253 | 1,300 |
| Other office costs | 6,373 | 2,413 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 138,803 | 96,443 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Pop up pantry and HAF | ||
| Activities undertaken directly | ||
| Purchases | 32,847 | 32,039 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Governance costs | ||
| Accountancy fees | 535 | 720 |
| Legal and other professional fees | 280 | 1,120 |
| Depreciation | 1,296 | 626 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 2,111 | 2,466 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 176,140 ৶৶৶৶৶৶৶৶৶ |
130,948 ৶৶৶৶৶৶৶৶৶ |
- 19 -