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|||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|
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|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|
##
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##
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|||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|