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2023-03-31-accounts

Page
Legal and administrative information
Report ofthe Directors 2-9
Auditor's
Report
10-11
Statement ofFinancial Activities 12-17
Balance Sheet 18-19
Statement ofCash Flows 20
Notes to the Financial Statements 21-32

Chairman
llh BMcCarthy Resigned 15th December 2022
Mr D Garride Appointed 15th December 2022
Mr IDudley Treasurer Mr D Horton
Mr D Gatside Mr GWestley
rhfrs J Hounsom Mr WJohnson Appointed 27th June 2022
MrBMcCarthy Resigned 15th December 2022
Mm l Gibson
MrsJGibson
Erddsscxcd12~ft
The 5Vlute House
Kiln Road
Thundersley
Benfleet
Essex
SS7IBU
i
Mavnatd
Heady LLP
12-16Lionel Road
Canvey Island
Essex
SS89DE
i-ISBC Metro Bank
255 London Road One Southampton Row
Hadl«igh London
Essex
SS72BN
WCIB5HA
Santander
BBAM
Bridle Road
Bootle
Mersevside
GIR OAA

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BALANCE SHE ET
ASAT31STMARCH 2023
31STMARCH 2023 31STMARCH 2022
C
Note
FIXED~~El
10 I,SGO 2,189
Cash at lmnk nnd in hand G10,709 658,893
Debtors and prepaymntts 52,965 14,142
13 (131,690) (130,268)
TOTAL ASS
S
LIABILITIES
~533844 544.956
~RES
Volunteer
Management
Never too Old to Play 289
CEO'Adnd»
Core CAVS
fleablemeat 3,156 (1,121)
Wall:,Talk &be Healthy 785
Besafer 996
CAVS meeting rooms
ECC Household
Support
299 1,7G5
PCN Rayleigh 5,786
PCN Rochfotd 15,080
PCN Bcnfleet 12,138
PCN Canvey
PCN Ibryleigh
2
PCN Bochford 2
2,944
2,693
2356
PCN Benfleet 2 1,713
PCN Canvey 2
PCN BenfleeI
3$.11
5,044
Wmter COVID 3
Emg A sist Clinic Shield 13,016
I spire Women (16,G03) (438)
Kick Starter 1,407
Esses Walking Project
CVS Vaccination
4,959
5,600
Thundenley
Rovers
20,0CO 20,000
Locahty Fund Senfleet (5,996)
Can
ey Health Centre
Containmcnt
management
Slips, trip: and falls leamhtg
and support (2,799)
29,565
(40)
44,324
1,682
8 dd» Up
Warm klomes
8,942
8,814
7,913
Familt
lvlentonng
Service
12,125 23/97
CAVS U mstncted
CAVS Unrestncted 51,497 51,497
Opemtioaal Contiagency 386,671 274,417
438,168 325,914
Acti u Esse. 12~0
Socml Prescnpnon 39,044
BeFriendtng 10,092
Wiater Community Hubs 19,917
533,844 ~544 956
REPRESENTED BY:
ACCUMULATED GENERAL FUND
Balance at 1stApril 2022
ExcessofIncome Over (Expenditure)
544,956
~11112
388,581

ASAT 31ST MARCH 2023
2022
Notes
Cash used in operating activities 48,184 150090
(Decrease)/Increase
in
in the year
cash and cash equvalents (48,184) 150,090
Cash and cash equivalents
at the
beghtning ofthe yeat
658,893 508,803
Total cash and cash equivalents
the end of the year
at 510709 658,893

Charity Information
Castle Point Association ofVoluntary
Services Limited is aprivate company limited by guamntee
incotpotated
in England
and Wales. The registemd ofgce ts The White House, Kiln Road, Thundersley,
Benfieet,
Essex, SS7 1BU.
Convention
The Snancial smtements
have been prepared
in accordance with the Accounting
and Reporting by
Chanties; Statement ofRecommended
Practice applicable
to charities preparing
theit accounts in
accotdance with the Financial Reporting Standards
applicable
in the UK and Republic ofIteland (FRS102)
(efEective 1January 2015) - (Chanties SORP (FRS102)),the Financial Reporting Standmd appIcable in the
UK and Republic ofIreland (FRS102)and the Companies Act 2006.
Castle Poiot Association ofVoluntaty
Senrices Limited meets the definition ofapublic entity under FRS102.
Assets and liabiTities are ndtiagy recognised at historical cost or transaction
value unless otherwise
stated in the televant accountmg policy.
Going concern
At the time oEapprmdng
the accounts, the trustees bad areasonable
expectation
that the chatity has
adequate
resoutces to continue
in opetationtd
existence fot the foreseeable
future. Thus, tire tmstecs
continue to adopt the going concern basis ofaccounting
in preparing
the accounts.
Charitable
funds
Unrestricted
funds are available
Eoruse st the discretion ofthe trustees in furtherance oftheir charitable
objectives unless the funds have been designated
for other pmposex.
Restricted funds are subtect to speciEic condinons
by donots ss to how they may be used. The purposes
and uses of tlie restricted funds are set out in the notes to the accounts.
Endowment
funds are subject to specigc conditions
by donors that the capital must be maintained
by the
charity.
Income
Gtsnts teceived ate accounted fot in the period to which they xelate. ARothet incoming resoutces am accounted
Eor in
the period wldch they are tecrived.
Income is recogmsed when the clisrity is legally enritled toit after any performance
conditions
have been met,
the amounts csn be measuted
reliably, and it is probable
that income wig be teceived.
Cash donations
ate recognised on teceipt. Other donations
sre recognised
once the chatity has been notiSed
ofthe donation,
unless per Eonnance
conditions
are requhe
deferral ofthe amount. Income tax tecoverable
in relation to donations
xeceived undec Gift Aid or deeds ofcovenant are tecognised at the time oEthe donation.
Legumes are recogmsed on receipt or otherwise ifthe charity has been notiged ofan impending
distribution,
CASTLE POINT ASSOCIATION OFVOLUNTARY SERVICESLIMITED
(REGISTERED CHARITY NUMBER 1103968)
NOTES TOTHE FINANCIAL STATEMENTS
FORTHE YEAR ENDED 31STMARCH 2023
the amount is known, and receipt is expected. Ifthe amount is nor known, the legacy is treated as a
contingent
asset.
Turnover
is measuted at the fait value ofthe consideration
received ot tecrsvable and reptesents
amounts
receivable for goods and services presided in the normal course ofbusiness, net ofdiscounts, VAT and
other sales related taxes.
Resource* expended
Expenditure
and liabiTities
Liability recognition
Liabilities
are recognised
as soon as there is a legal or constmctive
obligation
committing
tbe charity to pay
out resources.
Depreciation
Fixtures and fittings have been depreciated
at 25 's on a reducing balance basis.
Compute~
equipment
has been depreciated
over 3yeats straight
line basis.
Capitalisation
policy
It bx the charity's policy to write offitems ofcapital expenditure
below $1,000to the SOFA
account.
VAT
As tire chatity is not registered fotVAT afl irrecoverable
VAT paid is wtitten offto the income and
expenditure
account.
Tangible fixed assets
Tangible
fixed meet. ace initiagy measmcd
at cost and subsequently
measured
at cost or valuation, net of
depreciation
snd any impanment
losses.
Depreciation
is recognised so m to write offthe cost or valuation ofassets less their residual
values aver
theit «seful liver on the following bases:
Fixtures and ficting» 25s's reducing balance basis
The gmn ot loss arising on the cksposal ofan asset is detetmined
as the difference between
the sale
proceeds and the taxying value ofthe asset, and is recognised in net income/(expenditure)
For the year.
Impairment
offlxed assets
At each reporting
end date, the charity revietvs the canying amounts ofits tangible and intangible
assets to
determine
whether
there is any indication
tliat those assets lieve suffered an impairment
losr. Ifany such
indication
exists, the recoverable
amount ofthe asset is estimated
in order to determine
the extent ofthe
impairment
loss (ifany ).
Recovemble
amount is the higher offair value less costs to seU and mlue in use. In assessing value in
use, the estimated
future cash flows are discounted
to their present value using apce-tsx discount iate that
reflects current marlret
assessments of the time value ofmoney and the risks specific to the asset for
ivhich the estimates offuture «ash flows have not been adjusted.
Ifthe recoverable
amount ofan asset is estimated to be less than its carrying amount,
the carrying amount
ofthe asset is reduced to its recoverable
amount. An impairment
loca is recognised immediately
in income/
(expenditure)
for the year, unless the relmxut asset is cerned
at a rcxx(ued amount,
in svhich case the
impaitment
loss is treated as a revtduarion
decrease.
Recognised impairment
losses are teversed if and only if, the teasons for the impairment
loss have
ceased to apply. Where an impairment
loss subsequently
reverses, the carrying amount ofthe asset is
increased to tbe revised estimate ofits recovemble
amount, but so that the increased carryhE amount
does not exceed the carrying amount that would have been determined
had no impairment
loss been
recognised for the asset io prior yeats. A reversal ofan impairment
loss is recognised
immediately,
unless
the televant asset ix cerned in at a revalued
amount,
in wlrich case tbe reversal ofthe impamuent
loss is
treated as atevduation
increase.
Cash and cash equivalents
Caslt and cash equivalents
include cash in hand, deposits held at caU with banks, other short-term
liquid
investments
ivitb original maturities ofthree months or less, and bank overdrafts. Bank overdtafts
are
«bown xvithin borrowings
in current liabilities.

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6. STAFF COS TS

No remuneration
was paid to trustees in the period, the staff costs ofthe remaining
Umestricted
Restricted
staff wete: 2023 2022
Activities Activities Total Total
A'
CAVS - Salanes 572,846 56,309 629,155 599,095
572,846 56309 629 155 599095

Fixtures & ~Com utet
COST
At 01.04.22
F~ittin
17,541
E~lment
14,074
T~ota
31,615
Additions
At 31.03.23 17,541 14,074 31,615
DEPRECLI TIOItf
At 01.04.22
Charge
15352
329
14,074 29,426
329
At 31.03.23 15,681 14,074
NETBOOA
At 31.03.22
VALUE 2,189 2,189
At 31.03.23 1,860 1,860
11.DEBTORS
2023
Trade debtors
Prepayments
and accrued income 46,600
6365
14,142
~14142

13.CREDITORS
2023 2022
Trade creditors 5,062 9,547
Other creditors 13,844 20,288
Accruals 112,784 100,433
131690 130268

OPERATION ACT IVITES
2023 2022
Net movement
in funds for the reporting
(as per the statement ofSnancial activities)
period (11,112) 156,375
Adjusnnents
for:
329 2,861
Depreciation
Fixed asset additions
Interest
Loss on sale ofassets
Decrease/(increase)
(Decerase)/increase
in debtors
in creditors
(38,823)
1,422
6,327
(15,473)
48,184 150,090