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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 05067671 (England and Wales) REGISTERED CHARITY NUMBER: 1105615

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 FOR

WHEATLEY HILL COMMUNITY ASSOCIATION

Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF

WHEATLEY HILL COMMUNITY ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Page
Chair's Overview 1 to 2
Report of the Trustees 3 to 15
Independent Examiner's Report 16
Statement of Financial Activities 17
Balance Sheet 18 to 19
Notes to the Financial Statements 20 to 38
Detailed Statement of Financial Activities 39 to 41

WHEATLEY HILL COMMUNITY ASSOCIATION

CHAIR'S OVERVIEW FOR THE YEAR ENDED 31 MARCH 2021

For the Year Ended 31 March 2021

I am pleased to present Wheatley Hill Community Association's Annual Report and Accounts for the year ending 31st March 2021.

As reported for the year ending 31st March 2020 the onset of the Coronavirus pandemic resulted in the cessation of all footfall related income and the closure of our Greenhills Centre to the public from 23rd March 2020.

In accordance with government regulations, particularly regarding Covid security measures, our Centre was able to re-open to the public for a total of 12 weeks in the year ending 31 March 2021 but only on a limited basis because of the need for social distancing and limits on numbers who could attend events and activities. This had a significant impact on income whilst expenditure remained substantially unaffected, apart from the reduction in staff costs because of the government's furlough scheme.

Following discussions with our Operations Manager, kitchen staff and volunteers, and with their agreement and unstinting support we were able to continue and expand our Meals on Wheels service and respond to a much-increased demand from those who, because of age or underlying health condition had to self-isolate and become housebound; and cut off from family and friends. Our geographical outreach extended to Sedgefield in the south, Bishop Middleham and Cornforth to the west, Haswell Plough to the north and Easington, Horden and Blackhall to the east. At times we were delivering over 900 meals per month - almost 3 times more than prior to the pandemic. We were still delivering over 600 meals per month at the end of the financial year.

THE FUTURE

Throughout most of the year ending 31 March 2021 there was either lockdown or tiered restrictions which severely limited the access to our Centre and consequently footfall related revenue. As at 31 March 2021 the Centre had been in lockdown since early January 2021 with no realistic prospect of limited re-opening for several months. As with the year, ending 31 March 2020, making reliable forecasts about the 2021-22 financial year remained very difficult. Compared to this time last year there is now an expanding vaccination programme which hopefully will allow more 'normal' operation of our Centre and what it can offer to our community and to try and re-establish some semblance of 'normal operation'.

We remain committed to doing what we can, subject to government regulations to keep the Association viable and sustainable throughout and beyond the pandemic. Our way ahead remains that of continuing to provide affordable services, particularly Meals on Wheels and to meet the expressed and emergent needs of our local community; and to continue the relentless task of increasing our income from our own endeavours and to seek restricted revenue funding which will allow us to recover some of our core costs, survive and sustain.

Further information and detail are given in the TRUSTEES REPORT below.

Page 1

WHEATLEY HILL COMMUNITY ASSOCIATION

CHAIR'S OVERVIEW FOR THE YEAR ENDED 31 MARCH 2021

Greenhills Centre - extension and original Miners' Hall building

The Association's Greenhills Centre remains dedicated to delivering benefits, services and activities to the local community of Wheatley Hill and the surrounding area.

Hopefully as we advance into the year ending 31 March 2022 and beyond, we can progressively re-open and provide a fuller range of services, benefits, activities and events for children and young people; adults; young families; and the elderly.

Details will be posted on the following:

Website - www.greenhillscentre.co.uk Facebook - www.facebook.com/greenhillscentre.whca Twitter - https://twitter.com/TheGreenhillsCe

E Robson, Chair.

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WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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 2019).

Impact of the pandemic

The overriding impact of the pandemic and the consequent government restrictions was compared with previous years the almost total cessation of footfall related income in the year ending 31 March 2021. We were in lockdown at the start of the year and remained closed to the public until August when we had limited and restricted access to our gym. The Tier restrictions came into force leading to closure in October/November 2020; a brief period in December when we could be open but with restrictions; followed by lockdown from with the start of January 2021, which was still in force at the 31 March 2021. We only had restricted opening for a total of 12 weeks from August until early January 2021. We were able to open our gym and run 3 luncheon clubs for our elderly; but with restrictions on the numbers of attendees.

This has been an exceptional year. We entered the financial year on the 1st April 2020 with Covid 19 restrictions and a national lockdown in place which was also the situation on the 31st March 2021 when the year ended.

Ordinarily this report would:

The onset of the pandemic and its consequences completely changed the emphasis and our High-level Objectives regarding what we had to achieve across the year (and for subsequent years).

Consequently, these became:

For the future these will have to take account not only of the pre-pandemic level of multiple deprivation in Wheatley Hill and surrounding area but also the effect the pandemic has had on deprivation and the general physical and mental health; and emotional wellbeing of the local population.

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WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES Objectives and aims

Charitable objects

As stated in our Memorandum and Articles of Association the charitable purpose of WHCA is: 'To promote the benefit of the inhabitants of Wheatley Hill and district without distinction of sex or of political, religious or other opinions by associating the local authorities, voluntary organisations and the inhabitants in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the condition of life for the said inhabitants.'

Vision and high-level Objectives

With the onset of the Covid-19 pandemic at virtually the end of the previous financial year our High-level Objectives given below were supplanted by the need to continue to remain viable and sustainable to serve our community and deliver services and benefits throughout and after the period of the pandemic.

Our vision for WHCA remains unchanged and stems directly from our Charitable Objects: To be sustainable for the longer term and continue to provide and develop services and benefits that meet the needs of Wheatley Hill and our local community.

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WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES

Objects and achievements - year ended 31 March 2021

Our objectives had to be rapidly amended given the onset of the pandemic and lockdown on 23 March 2020. The first part of TABLE 1 states these objectives and how we performed against each. The second part of TABLE 1 shows the pre-pandemic view of our objectives, and how we performed against each for the year ending 31 March 2021.

ending 31 March 2021.
Objective Achievement
With the onset of the Covid pandemic our objectives became the following:
Pursue relevant sources of funding to enable us to ACHIEVED
continue our Meals on Wheels service and meet the
increased demands from a much wider area.
Seek funding that would enable us to meet our ACHIEVED
establishment overhead costs throughout and beyond
the pandemic.
Ensure that we maintained a level of reserves that ACHIEVED-However, little can be said about
would enable us to remain viable and to be able to the longer term beyond the pandemic as it was
sustain the Association beyond the pandemic still uncertain at the end of the financial year
when we would start to get back to some
semblance of normal operation.
Pre-pandemic objectives for the year ending 31 March 2021
Continue to work in partnership with WH Primary ACHIEVED-However, we were advised
School to provide teaching space for their SEN children shortly before the end of the financial year that
and staff. WH Primary School would no longer require
the upstairs teaching rooms; with a significant
reduction in income.
Seek other sources of room rent/venue hire. OVERTAKEN BY COVID
Maintain a full-time Operations Manager. ACHIEVED
Seek longer term revenue funding for projects for our OVERTAKEN BY COVID
community and from which we can recover core
costs/overheads.
Maintain paid staffing levels. ACHIEVED-However, with the onset of the
pandemic we had to furlough some staff but
were able to maintain our kitchen and
caretaking staffing levels so we could expand
our Meals on Wheels service to meet the
much-increased demand for this service and
maintain the building Covid-safe.
Increase the number of volunteers. OVERTAKEN BY COVID
TABLE 1 - Objectives and achievements

Profile of Wheatley Hill

Wheatley Hill and surrounding area is the community into which we deliver a wide range of services and benefits in response to the expressed and emergent needs of our community.

Wheatley Hill is an ex-mining village in the east of County Durham with a population of c. 3050[1] It is part of the Trimdon and Thornley division of Durham County Council which covers Wingate, Wheatley Hill and Thornley and has a total population of 11850[2] ..

1 Mid-Year Estimates (ONS) 2019 2 Mid-Year Estimates (ONS) 2017

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WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES

Of the population of Wheatley Hill 2750 (90.3%, compared to an England average of 20%) are living in the most deprived 20% of areas of England by Indices of Deprivation[3] . In terms of health deprivation 98.6% of the population is affected compared with an England average of 19.6%[4] ..

Many of Wheatley Hill's population use our Centre regularly. We also draw in a significant number of users from the wider area and beyond.

Wheatley Hill can be currently characterised as a community with:

Prior to the pandemic it was well established that there were issues and challenges relating to the physical and mental health; and to the emotional wellbeing of our community[10] .

These data show that:

Observationally, from our targeted work during the pandemic with our Meals on Wheels service and Family Support Model pilot project we have seen that the issues and challenges faced by our community have worsened because of the pandemic, lockdowns and tier restrictions.

This observation is endorsed by a survey recently published in 2020 by Durham County Council[11] in response to the Covid 19 pandemic. It provides an overview of current and future needs across the county. With regard to mental health and emotional wellbeing it summarises the position as:

3 Ministry of Housing, Communities and Local Government (Indices of Deprivation 2019)

4 Ministry of Housing, Communities and Local Government (Indices of Deprivation 2019)

5 Children in low-income families, Department for Work and Pensions (2019) 6 Communities and Local Government (Indices of Deprivation 2015) 7 Census 2011 8 Census 2011

8 Census 2011 9 Census 2011

9 Census 2011 10

House of Commons Constituency Data January 2019

11 County Durham Health Impact Assessment on Health Inequalities in Response to the COVID19 Pandemic - August 2020

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WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES

Loneliness and social isolation are key issues in our community and are evident across the full age spectrum but particularly amongst our older adults, some of whom have suffered bereavements and struggled being separated from family and friends.

The above gives clear indication of the change in local needs to which the Association will have to factor in to its ongoing and emergent programmes and projects for our local community.

ACHIEVEMENT AND PERFORMANCE

Delivering charitable benefits

Because of the impact of the pandemic and government restrictions our ability to make full use of the indoor facilities at our Greenhills Centre was severely curtailed or not allowed. Where we could we made use of our outdoor facilities, consistent with complying with the Covid-safe regulations. Our facilities for the benefit of our community are:

Indoor:

Outdoor:

We also sub-lease a small area of land to Woodcraft for Landscapes, a local organisation providing agriculturally based occupation for people with learning and other difficulties.

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WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

ACHIEVEMENT AND PERFORMANCE Charitable activities

Public benefit

WHCA exists to be responsive to the expressed and emergent needs of our local community and to provide benefits in various forms for the inhabitants of Wheatley Hill and surrounding area. In order to achieve this, we have to draw on two principal sources of funding:

It was particularly helpful when some of our pre-pandemic funders allowed us to re-purpose their unused funding to help us meet the needs of our local community and surrounding area - particularly those having to self-isolate.

During the year ending 31 March 2021 and consistent with maintaining Covid safety for our staff and volunteers and the local community, the benefits we were able to deliver were:

For our elderly

We have operated our Meals on Wheels service since 2010 offering the elderly and less mobile members of our local community a midday meal seven days a week.

At the start of the pandemic lockdown on 23 March 2020 we consulted with our Operations Manager, kitchen staff, kitchen volunteer and volunteer delivery drivers and with their goodwill and determination we decided to try and keep our Meals on Wheels service operational anticipating that there would be increased demand for our service.

Within a very short timescale, as many went into self-isolation of their own volition or by persuasion from their families, we found we were being called upon to deliver meals on a regular basis to clients as far south as Sedgefield; as far north as Haswell Plough; as far west as Bishop Middleham; and as far east as Easington, Horden and Peterlee. With the closure of Wheatley Hill school one of their staff volunteered to drive and deliver meals into the Trimdon and Sedgefield areas. At times we were delivering c. 900 meals per month with 3 delivery runs per day. The demand eased a little as we moved into the Tier arrangements but by the end of the financial year, we were still delivering c. 600 meals per month.

Our Operations Manager, working largely from home ran the service taking orders, dealing with new clients and, arranging supplies and stock for the kitchen with the Centre's incoming calls diverted to her mobile telephone, i.e. a serious intrusion to her home life.

We put in place Covid safe working practices to protect our clients, staff and volunteers. Our kitchen staff prepared and cooked the meals, packaged them into containers and with our volunteer drivers, delivered them to our clients.

We kept our service operational throughout the financial year and into the next thanks to the unstinting efforts of our staff and volunteers.

As the government's Tier arrangements came into effect, we were able to run 3 Luncheon Club sessions which were much appreciated by our elderly some of whom regarded themselves as 'prisoners in solitary confinement' during the strict lockdown.

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WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

ACHIEVEMENT AND PERFORMANCE Charitable activities

For adults

The main benefit for adults was access to our gym albeit with restricted numbers to ensure Covid safety and for only 12 weeks in total in the financial year. With local artist Ruth Mary Johnson we ran a letter writing project. ‘Write to reply’ largely for Meals on Wheels clients aimed at combating loneliness. The project was funded by East Durham Creates.

For children and young families

The main benefit was cooking and providing meals for Wheatley Hill primary school to distribute to those receiving free school meals. There was a similar arrangement with the local church and the Parish Council to distribute meals into the community. Also with Ruth Johnson we developed a ‘Play in a Box’ project for children and families in Summer 2020. This was also funded by East Durham Creates.

Our children and young people want activities which not only address physical activity needs but also social interaction amongst their peers. Right at the end of the financial year and in response to a high level of community demand, plus the increasing national confidence in the effectiveness of the vaccination programme we took the view that we should aim to restart outdoor sports for 5-11yrs 2 nights a week from late April. Advance booking for these sessions was rapidly oversubscribed.

FINANCIAL REVIEW Financial position

Income and Expenditure

For the year ending 31 March 2021 our total Incoming Resources amounted to £220,378 and exceeded our Expenditure of £167,903 by £52,475.

Much of this relates to a range of grants, including the government's Business Support grant, administered by Durham County Council.

There was a range of grants available to which we successfully applied in order to help us keep our Meals on Wheels service in operation and meet our standing overhead costs. A number of funders who had awarded funding in previous years allowed some unused funding to be re-purposed to help us deal with the financial consequences of the pandemic and gross reduction in footfall related income. Grant income at £144,625 includes the government's Business Support grant (which is treated as unrestricted) amounted to 65.63% of Incoming Resources.

Funding sources

The restricted revenue funding we were awarded for the year ending 31 March 2021 amounted to £120,487.

This funding, was for the benefit of our local community, either directly by supporting our meals on Wheels on Wheels service; or by supporting our overhead costs (including some salary support and utilities in particular). Our total funds carried forward to the year ending 31 March 2022 amounted to £196,831, compared to £144,356 brought forward from last year. This increase is a reflection of when the grants were received in the year ending 31 March 2021.

We were extremely grateful for this funding support which we received from Durham County Council (Area Action Partnership, and County Councillor's Neighbourhood Budget); Believe Housing; Charities Aid Foundation; County Durham Community Foundation; Comic Relief; the Co-op; Coalfields Regeneration Trust; Durham Community Action; Hadrian Trust; Joseph Chandy; National Lottery; Wheatley Hill Parish, Ballinger Charitable Trust and AVIVA. Without this funding support we would have been unable to continue with our Meals on Wheels service.

This augmented the funding we carried forward from previous financial years.

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WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

FINANCIAL REVIEW

Reserves policy

Based on our previous experience and the impact of the pandemic we segregated our unrestricted funding and created a number of Unrestricted Designated funds. We now have a general free reserves fund and a number of designated funds to be used primarily for a specific purpose as determined by WHCA.

Our designated funds at present principally cover recovery from the effects of the pandemic (the government's Business Support/Continuity Grant), an Emergency Reserve and a Delivery fund.

  1. The first will be used into the future to support the Association as we endeavour to recover our footfall related income. As of 31 March 2021, it amounted to £22,238.

  2. The second is to meet unforeseeable demands for expensive repairs which need immediate action. We experienced this some years back with a failure of our lift. Without a rapid repair to the lift we would have been unable to keep our Centre operational. The repair cost c.£6K and there was no prospect of seeking grant funding. As of 31 March 2021 it amounted to £8,134.

  3. The third accumulates the delivery charges from Meals on Wheels which are used to pay for the hire purchase costs of the delivery van (and its eventual replacement) and its annual operating costs. As of 31 March 2021 it amounted to £4,689.

Our unrestricted (free) reserves cover:

  1. Any short-term gap between spending and income. 2. The costs of a controlled dissolution of the Association.

The second of the above sets the level of reserves required.

With the threat posed by the pandemic it became quite pressing to have a more rigorous evaluation of the reserves we should hold to cover winding-up of the Association. The outcome was that we should have unrestricted reserves in the region of £55K to £60K. This should cover for a 6-month run-down period the costs of employment and redundancy payments for staff, including employer pension contribution; insurance and utilities costs; and the hire purchase liabilities for the Meals on Wheels delivery van.

At 31st March 2021 our free reserves amounted £25,251. Depending on what is available at the time of dissolution this figure would be augmented by any unused designated funding.

Going concern

Subject to being able to deal with and mitigate the impact of the risks identified below the trustees regard the Association as a going concern that operates in a deprived area with limited opportunities for price increases for services and activities to provide substantial and long term revenue funding to help meet our core costs.

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WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

FINANCIAL REVIEW

The principal risks identified for the year ending 31 March 2021and their respective outcomes are given in TABLE 2 below.

RISK

WHCA cannot generate sufficient income to ensure its viability and sustainability following the Coronavirus pandemic in the year ending 31 March 2021 and beyond. Uncertain when the Centre can economically re-open to local users and restore footfall related income.

One or more of the Meals on Wheels cohort infected with Coronavirus.

Slow return to pre-lockdown 'normal' operation.

Difficulty in meeting the cost of employment of the Operations Manager as a result of insufficient incoming resources, particularly from Restricted funding.

OUTCOME

Did not occur as grant income held up throughout the year.

Lockdown in force at 31 March 2021 and set to continue into 2021-22 and no footfall related income apart from that over the 12 weeks when the Centre was able to open in the second half of 2020. Meals on Wheels service continued to operate. Each of our two kitchen staff, on separate occasions, had to self-isolate but we managed to continue to operate and provide our Meals on Wheels service.

Not achieved because of re-imposition of lockdown in January 2021.

Did not occur as grant income held up throughout the year.

TABLE 2 - Principal risks identified for 2020-21 and outcomes.

FUTURE PLANS

Objectives for the year ending 31 March 2022.

The abrupt impact of the Coronavirus pandemic and the consequent lockdowns and restrictions our future objectives became:

In the hope that the lockdown and restrictions ease as the vaccination programme provides increasing immunity in the first half of the year ending 31 March 2022, our underlying objectives will be to:

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WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Managing through the Covid-19 lockdowns and restrictions

Following the 23 March 2020 lockdown WHCA suspended regular Board Meetings because of the need for several members to self-isolate. With the support of our kitchen and MOW staff; and volunteer drivers this group and the Operations Manager had elected to try and keep the Meals on Wheels service operational despite Covid-19.

With the agreement of the Board one of the Director/Trustees acted as a Managing Director to keep the Board informed and to ensure there was a line of responsibility between the Board and the Operations Manager who was running all aspects of the Meals on Wheels service. This was essentially an extension of the line management support provided by the same Director to the Operations Manager in previous nonCovid -19 times. This arrangement continued throughout the financial year.

Governing document

Wheatley Hill Community Association is registered as a charity with the Charities Commission and is incorporated as a company limited by guarantee with Companies House. WHCA is governed by its Memorandum and Articles of Association which incorporate its charitable objects.

Membership is open to anyone over the age of 18 with the liability of agreeing to contribute £1 in the event of the charity having to be wound up.

Each trustee/director, including the Chair, is required to stand for re-election each year at the AGM. The board can have up to 12 trustees/directors, some of whom can be co-opted.

Recruitment and appointment of new trustees

WHCA normally seeks to recruit trustees locally as this maintains strong links with the community and its needs. Trustees with a professional background or specific expertise and experience, e.g. management, finance, legal are usually drawn from a wider area.

The aim is to have a Board which collectively has a wide ranging level of local knowledge and involvement, experience and professional expertise to inform its governance and decision making; and the awareness to know when it will need external advice.

Organisational structure

The Board of trustees has the ultimate responsibility for what WHCA does and how it does it; and to ensure compliance with its governing document, the law and prevailing legislation and regulations.

WHCA employs a paid staff (currently the full-time Operations Manager and 7 part time staff) and a number of volunteers all of whom are managed by the Operations Manager. The paid staff cover catering, reception/administration, caretaking and cleaning.

The Operations Manager has a delegated responsibility from the Board for the general management of the Centre. She is also the Designated Premises Supervisor and has a personal responsibility to comply with the requirements of the Licensing Act. Consequently the final decision on what can or cannot be done on the premises with regard to the sale of alcohol and how this may limit which function/events bookings we are able to accept rests with the Operations Manager and when necessary guidance and advice will be sought from the licensing authorities to ensure that the DPS and the premises licence are not put at risk.

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WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and training of new trustees

WHCA's normal practice with regard to the induction and training of new trustees is to invite a prospective trustee to attend 3 Board meetings so they can familiarise themselves with what we do and how we do it in order to achieve our charitable objects. It also provides the opportunity for the Board to respond to any questions as they arise and to advise where specific information can be obtained - usually from the Charity Commission's publications or their website. In addition WHCA has an induction pack covering:

A prospective new member was close to joining the board when the Coronavirus pandemic and its restrictions took effect.

Wider network

An essential part of our wider network is our relationship with local County Councillors, Wheatley Hill Parish Council and with our local County Council through the East Durham Area Action Partnership.

We also have established relationships with local schools. We were grateful to the Head of Wheatley Hill Primary school who provided a member of staff to support our Meals on Wheels deliveries and the distribution of meals to those on free school meals. This enabled us to expand our MOW outreach and accommodate a much larger client base because of the pandemic and the restrictions.

In ordinary times we have relationships with neighbourhood policing, Wheatley Hill Mothers Club, Woodcraft for Landscapes, and Wheatley Hill History Club.

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WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Future risks

The significant future risks to the viability and sustainability of the Association and the Centre are given in TABLE 3 below.

RISK COMMENT WHCA cannot generate sufficient income to ensure Two principal factors will underpin the mitigation its viability and sustainability following the of this risk: Coronavirus pandemic in the year ending 31 March -The continuing leasing of rooms by Wheatley Hill 2021 and beyond. School; and Woodcraft for Landscapes land lease income. -Vigorous pursuit of grant funding to support our Meals on Wheels service; and for Centre core costs and overheads. Uncertain when the Centre can economically The effects of this risk will be dependent on re-open to local users and restore footfall related external factors over which the Centre has little income. control; -When the government eases the lockdown requirements. -The Health and Safety measures that will be needed for compliance, allowing the Centre to re-open to the public. -Will sufficient income be generated to offset the increased costs from what is expected to be a restricted number of users. One or more of the Meals on Wheels cohort The Centre will continue to follow government (kitchen staff and volunteer drivers) becomes guidelines to minimise risk to staff, volunteers and infected with Coronavirus. customers. Successive infections could close down the meals on Wheels service with a loss of clients and a large impact on income and ability to secure grant funding. Slow return to pre-lockdown 'normal' operation. The effect of this risk will be dependent on external factors over which the Centre has little control; 'Normal' could become a new normal with footfall, income (and expenditure) remaining depressed; and reinforcing the need for continuing grant support. Difficulty in meeting the cost of employment of the The effects of this risk will be dependent on Operations Manager as a result of insufficient external factors over which the Centre has little incoming resources, particularly from Restricted control. funding. The principal mitigation for this risk is to continue to seek longer term restricted grant support from which we can recover core costs; and from self-generated income from our own endeavours

TABLE 3 - Principal risks identified for 2021-22.

So far the various sources of funding to help during the Coronavirus pandemic should enable the Centre to remain viable and sustainable for the coming year and hopefully beyond.

WHCA operates in an area of high multiple deprivation and there is virtually no scope to increase prices and increase our self-generated income. The Coronavirus pandemic accentuates this reality.

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WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 05067671 (England and Wales)

Registered Charity number

1105615

Registered office

Stephens Terrace Wheatley Hill Co. Durham DH6 3JS

Trustees Names of the charity trustees who manage the charity

Office (if any) Chair

Trustee name

  1. Evelyn Robson Chair 2. Diane Metcalfe 3. Jake Miller 4. John Probert 5. Robert Potts Co secretary 6. Barry Robinson 7. Freda Coxon

Name of person or body entitled to elect/appoint trustee

Dates acted if not for whole year trustee Membership/Board Membership/Board resigned 1 October 2021 Membership/Board Membership/Board Membership/Board Membership/Board Membership/Board

Company Secretary

R Potts

Independent Examiner

Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF

Staff

Hilary Jamieson Operations Manager

Approved by order of the board of trustees on 14 January 2022 and signed on its behalf by:

R Potts - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WHEATLEY HILL COMMUNITY ASSOCIATION

Independent examiner's report to the trustees of Wheatley Hill Community Association ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

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 accounts 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 your 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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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

  4. the accounts 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.

Nicholas Liley, FCA Institute of Chartered Accountants in England and Wales Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF

Date: 3 March 2022

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WHEATLEY HILL COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
2,318
Charitable activities
4
Grant income
24,138
Community building income
65,883
Other trading activities
3
-
Other income
4,214
Total
96,553
EXPENDITURE ON
Charitable activities
5
Staff and support costs
82,526
Activities expenses and equipment
23,596
Premises and administration costs
33,431
Services provided
(68,894)
Total
70,659
NET INCOME/(EXPENDITURE)
25,894
Transfers between funds
20
168
Net movement in funds
26,062
RECONCILIATION OF FUNDS
Total funds brought forward
68,870
TOTAL FUNDS CARRIED FORWARD
94,932		 Restricted
funds
£
3,250
120,487
-
-
88
123,825
2,600
19,710
6,040
68,894
97,244
26,581
(168)
26,413
75,486
101,899		 2021
Total
funds
£
5,568
144,625
65,883
-
4,302
220,378
85,126
43,306
39,471
-
167,903
52,475
-
52,475
144,356
196,831		 2020
Total
funds
£
609
91,499
107,702
1,069
73
200,952
91,992
98,211
46,650
-
236,853
(35,901)
-
(35,901)
180,257
144,356

The notes form part of these financial statements

Page 17

WHEATLEY HILL COMMUNITY ASSOCIATION

BALANCE SHEET 31 MARCH 2021

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Stocks
13
Debtors
14
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one
year
16
ACCRUALS AND DEFERRED
INCOME
18
NET ASSETS
FUNDS
20
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2021
£
774,695
300
4,363
114,136
118,799
(26,814)
91,985
866,680
(81,690)
(588,159)
196,831
94,932
101,899
196,831		 2020
£
806,772
400
4,818
50,561
55,779
(27,095)
28,684
835,456
(82,766)
(608,334)
144,356
68,870
75,486
144,356

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

continued...

Page 18

WHEATLEY HILL COMMUNITY ASSOCIATION

BALANCE SHEET - continued 31 MARCH 2021

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 14 January 2022 and were signed on its behalf by:

.............................................

E Robson - Trustee

R Potts - Trustee

The notes form part of these financial statements

Page 19

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property - 2% on cost Fixtures and fittings - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 20

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the Balance Sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.

The interest element of these obligations is charged to the Statement of Financial Activities over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

Donations
3.
OTHER TRADING ACTIVITIES
Fundraising
4.
INCOME FROM CHARITABLE ACTIVITIES
Community
Grant
building
income
income
£
£
County Durham Community Foundation
23,010
-
Durham County Council
37,345
-
East Durham Trust
1,600
-
Wheatley Hill Parish Council
3,500
-
Co-operative Community Fund
3,712
-
People's Health Trust
2,913
-
Sir James Knott Trust
-
-
Hadrian Trust
2,000
-
National Lottery Community Fund
10,000
-
Ballinger Charitable Trust
500
-
Comic Relief
33,120
-
Believe Housing
500
-
Leeds Community Foundation
-
-
Charities Aid Foundation
9,880
-
Carried forward
128,080
-		 2021
£
5,568
2021
£
-
2021
Total
activities
£
23,010
37,345
1,600
3,500
3,712
2,913
-
2,000
10,000
500
33,120
500
-
9,880
128,080		 2020
£
609
2020
£
1,069
2020
Total
activities
£
22,500
370
8,650
24,512
2,594
7,283
5,500
-
-
-
13,000
500
6,590
-
91,499

continued...

Page 21

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

4. INCOME FROM CHARITABLE ACTIVITIES - continued

Brought forward
Crowdfunder UK-Aviva
Coalfield Regeneration Trust
Groundworks UK-Tesco
Durham Community Action
Shotton Partnership
Neighbourly Community Fund
Hire of hall and services
Highway to fitness
Social events and entertainment
Kitchen sales
Bar sales		 Community
Grant
building
income
income
£
£
128,080
-
1,351
-
9,350
-
500
-
2,444
-
2,500
-
400
-
-
23,931
-
596
-
1,802
-
39,554
-
-
144,625
65,883		 2021
Total
activities
£
128,080
1,351
9,350
500
2,444
2,500
400
23,931
596
1,802
39,554
-
210,508		 2020
Total
activities
£
91,499
-
-
-
-
-
-
25,481
6,955
21,364
49,936
3,966
199,201

5. CHARITABLE ACTIVITIES COSTS

Staff and support costs
Activities expenses and equipment
Premises and administration costs		 Direct
Costs (see
note 6)
£
85,126
42,084
167
127,377		 Support
costs (see
note 7)
£
-
1,222
39,304
40,526		 Totals
£
85,126
43,306
39,471
167,903

continued...

Page 22

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

6. DIRECT COSTS OF CHARITABLE ACTIVITIES

Staff costs
Sessional staff
Staff and volunteer expenses
Transport costs
Publicity
Social events and entertainment
Subscriptions
Professional fees
Donations
Sundry expenses
Kitchen provisions
Bar purchases
Services provided
Services provided		 2021
£
82,526
2,600
-
1,798
-
19,503
48
180
167
5
20,450
100
68,894
(68,894)
127,377		 2020
£
90,424
528
1,040
4,420
350
59,917
2,628
143
185
440
26,272
1,254
36,118
(36,118)
187,601

7. SUPPORT COSTS

Governance
Management
costs
£
£
Activities expenses and equipment
1,222
-
Premises and administration costs
36,744
2,560
37,966
2,560
Support costs, included in the above, are as follows:
2021
Activities
Premises
expenses
and
and
administration
Total
equipment
costs
activities
£
£
£
Water rates
-
3,378
3,378
Insurances
-
1,405
1,405
Heat and light
-
8,204
8,204
Telephone
-
1,677
1,677
Postage, printing and stationery
-
145
145
Computer costs and software
-
185
185
Repairs and maintenance
1,222
6,065
7,287
Cleaning
-
3,349
3,349
Bank charges
-
333
333
Grant amortisation
-
(20,360)
(20,360)
Carried forward
1,222
4,381
5,603		 Totals
£
1,222
39,304
40,526
2020
Total
activities
£
3,043
1,366
11,506
1,520
455
185
7,107
2,697
579
(20,793)
7,665

continued...

Page 23

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

7. SUPPORT COSTS - continued

Activities
Premises
expenses
and
and
administration
equipment
costs
£
£
Brought forward
1,222
4,381
Depreciation of tangible and heritage
assets
-
32,077
Loss on sale of tangible fixed assets
-
-
Interest payable and similar charges
-
286
Trustees' remuneration etc
-
41
Accountancy and professional charges
-
2,519
1,222
39,304		 2021
Total
activities
£
5,603
32,077
-
286
41
2,519
40,526		 2020
Total
activities
£
7,665
35,430
3,777
59
24
2,297
49,252

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Accountancy charges
Professional fees
Management charges income
Management charges expenditure
Depreciation - owned assets
Depreciation - assets on hire purchase contracts and finance leases
Deficit on disposal of fixed assets		 2021
£
1,650
869
(4,140)
4,140
31,459
618
-		 2020
£
1,650
647
(6,278)
6,278
34,607
823
3,777

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

Trustees' expenses 2021
£
41		 2020
£
24

continued...

Page 24

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2021
£
81,067
868
591
82,526		 2020
£
87,584
1,421
1,419
90,424

The charity's key management personnel comprise the Trustees, and Operations Manager. The total employee benefits including social security of the key management personnel were £31,614 (2020 - £30,774).

The average monthly number of employees during the year was as follows:

2021
Projects
4
Administration
2
6
No employees received emoluments in excess of £60,000.
11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
609
-
Charitable activities
Grant income
250
91,249
Community building income
107,702
-
Other trading activities
1,069
-
Other income
73
-
Total
109,703
91,249
EXPENDITURE ON
Charitable activities
Staff and support costs
90,856
1,136
Activities expenses and equipment
36,074
62,137
Premises and administration costs
37,625
9,025
Services provided
(36,118)
36,118
Total
128,437
108,416		 2020
6
2
8
Total
funds
£
609
91,499
107,702
1,069
73
200,952
91,992
98,211
46,650
-
236,853

Page 25

continued...

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted
Total
fund funds funds
£ £ £
NET INCOME/(EXPENDITURE) (18,734) (17,167) (35,901)
Transfers between funds 52,783 (52,783) -
Net movement in funds 34,049 (69,950) (35,901)
RECONCILIATION OF FUNDS
Total funds brought forward 34,821 145,436 180,257
TOTAL FUNDS CARRIED
FORWARD 68,870 75,486 144,356
12. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor
property fittings vehicles Totals
£ £ £ £
COST
At 1 April 2020 and 31 March 2021 1,082,293 155,840 3,295 1,241,428
DEPRECIATION
At 1 April 2020 316,938 116,895 823 434,656
Charge for year 21,640 9,819 618 32,077
At 31 March 2021 338,578 126,714 1,441 466,733
NET BOOK VALUE
At 31 March 2021 743,715 29,126 1,854 774,695
At 31 March 2020 765,355 38,945 2,472 806,772

Page 26

continued...

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

12. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

COST
At 1 April 2020 and 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
13.
STOCKS
Stocks
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors		 2021
£
300
2021
£
2,393
1,970
4,363		 Motor
vehicles
£
3,295
823
618
1,441
1,854
2,472
2020
£
400
2020
£
3,416
1,402
4,818

continued...

Page 27

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021
£
Hire purchase (see note 17)
952
Trade creditors
1,447
Other creditors
2,483
Accrued expenses
1,650
Deferred grants
20,282
26,814
16.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2021
£
Hire purchase (see note 17)
885
Deferred grants
80,805
81,690
17.
LEASING AGREEMENTS
Minimum lease payments under hire purchase fall due as follows:
2021
£
Gross obligations repayable:
Within one year
1,117
Between one and five years
931
2,048
Finance charges repayable:
Within one year
165
Between one and five years
46
211
Net obligations repayable:
Within one year
952
Between one and five years
885
1,837		 2020
£
831
2,245
2,026
1,650
20,343
27,095
2020
£
1,837
80,929
82,766
2020
£
1,117
2,048
3,165
286
211
497
831
1,837
2,668

continued...

Page 28

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

18.
ACCRUALS AND DEFERRED INCOME
Deferred grants
19.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
fund
£
Fixed assets
721,856
Current assets
69,739
Current liabilities
(26,814)
Long term liabilities
(81,690)
Accruals and deferred income
(588,159)
94,932		 Restricted
funds
£
52,839
49,060
-
-
-
101,899		 2021
£
588,159
2021
Total
funds
£
774,695
118,799
(26,814)
(81,690)
(588,159)
196,831		 2020
£
608,334
2020
Total
funds
£
806,772
55,779
(27,095)
(82,766)
(608,334)
144,356

continued...

Page 29

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

20. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Capital Fund
People's Health Trust-Active
Communities-"Eat, Stay, Play" Project
CDCF-Bam Bams
EDC-Cultural Hubs
AAP-Social Isolation
CDCF-Active Life
Comic Relief-OWLS Project
Wheatley Hill Parish
Council-Community Activities
Believe Housing-Children and Family
Activity Packs
Leeds Community Foundation-STEM
Activities for Children
Sir James Knott-'Get Together' Project
Coop Community Fund-Community
Activities
Crowdfunder UK-Aviva-Meals on
Wheels Support
CDCF Coop-Feeding Families at
Christmas and February Half Term
CDCF-Operations Manager Salary
Support 2021
CDCF-Meals on Wheels Support
CDCF-Net Recovery Covid Secure
Co-op Community Fund-Community
Activities 2021-22
DCC Neighbourhood Fund-Covid
Secure
DCC Neighbourhood Fund-Building
and Vehicle Costs 2021
Joseph Chandy-Fruit Bags for Families
in the Summer Holidays
Co-op Community Fund-2019
playdays
TOTAL FUNDS		 At 1/4/20
£
68,870
54,388
2,372
75
1,000
130
7,883
2,533
-
275
2,436
2,450
-
-
-
-
-
-
-
-
-
-
1,944
75,486
144,356		 Net
movement
in funds
£
25,894
(1,549)
(674)
-
(1,000)
(130)
(3,065)
10,088
478
-
(2,436)
-
1,127
1,351
1,605
5,000
5,010
1,820
1,060
2,550
5,297
49
-
26,581
52,475		 Transfers
between
funds
£
168
-
-
(75)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(93)
-
-
(168)
-		 At
31/3/21
£
94,932
52,839
1,698
-
-
-
4,818
12,621
478
275
-
2,450
1,127
1,351
1,605
5,000
5,010
1,820
1,060
2,550
5,204
49
1,944
101,899
196,831

continued...

Page 30

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

20. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 96,553 (70,659) 25,894
Restricted funds
Capital Fund - (1,549) (1,549)
People's Health Trust-Active
Communities-"Eat, Stay, Play" Project 2,913 (3,587) (674)
EDC-Cultural Hubs 1,600 (2,600) (1,000)
AAP-Social Isolation - (130) (130)
CDCF-Active Life - (3,065) (3,065)
Comic Relief-OWLS Project 14,850 (4,762) 10,088
Wheatley Hill Parish
Council-Community Activities 5,838 (5,360) 478
Believe Housing-Children and Family
Activity Packs 500 (500) -
Leeds Community Foundation-STEM
Activities for Children - (2,436) (2,436)
Coop Community Fund-Community
Activities 2,151 (1,024) 1,127
AAP-Covid 19 Meals on Wheels
Support 4,460 (4,460) -
AAP-Shotton Summer 20 Food and
Activity Packs for Children 2,500 (2,500) -
Crowdfunder UK-Aviva-Meals on
Wheels Support 1,351 - 1,351
Charities Aid Foundation-Meals on
Wheels Support 9,880 (9,880) -
CDCF Coop-Feeding Families at
Christmas and February Half Term 3,000 (1,395) 1,605
CDCF-Operations Manager Salary
Support 2021 5,000 - 5,000
CDCF-Meals on Wheels Support 5,010 - 5,010
CDCF-Net Recovery Covid Secure 5,000 (3,180) 1,820
CDCF-Net Recovery Covid 19 Meals
on Wheels Support 5,000 (5,000) -
Comic Relief Charity
Projects-Recovery Fund 18,270 (18,270) -
Co-op Community Fund-Community
Activities 2021-22 1,060 - 1,060
Coalfield Regneration Trust-Covid
2020 Meals on Wheels Support 9,350 (9,350) -
Durham Community
Action-Operations Manager Salary
Support 2,444 (2,444) -

continued...

Page 31

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

20.
MOVEMENT IN FUNDS - continued
DCC Neighbourhood Fund-Covid
Secure
DCC Neighbourhood Fund-Building
and Vehicle Costs 2021
Hadrian Trust-Covid 2020 Utilities
Joseph Chandy-Fruit Bags for Families
in the Summer Holidays
National Lottery Community
Fund-Coronavirus Overheads Support
TOTAL FUNDS		 5,000
5,648
2,000
1,000
10,000
123,825
220,378		 (2,450)
(351)
(2,000)
(951)
(10,000)
(97,244)
(167,903)		 2,550
5,297
-
49
-
26,581
52,475

continued...

Page 32

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

20. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Capital Fund
DCC-Mens Cree
DCC-Womens Cree
People's Health Trust-Active
Communities-"Eat, Stay, Play" Project
CDCF-NHS Health
Improvement-"Kids Cafe" - I Can
Cook
CDCF-Bam Bams
Coop-Gym Project
EDC-Cultural Hubs
AAP-Social Isolation
National Lottery Awards For
All-Greenhills Community Playroom
CDCF-Seasonal Arts
CDCF-Life's a Beach
CDCF-Active Life
Comic Relief-OWLS Project
DCC-Neighbourhood Meals on
Wheels Support
DCC-Neighbourhood Multiple
Activities
Wheatley Hill Parish Council-Meals
on Wheels Support
Wheatley Hill Parish
Council-Community Activities
Garfield Weston
Foundation-Community Gym
Refurbishment
Believe Housing-Children and Family
Activity Packs
Leeds Community Foundation-STEM
Activities for Children
Sir James Knott-'Get Together' Project
CDCF-Staging Equipment for Hall
2020
Coop Community Fund-Community
Activities		 At 1/4/19
£
34,821
57,075
1,572
1,091
9,310
4,216
-
1,483
500
1,985
4,619
-
568
8,600
2,707
4,160
2,155
-
395
45,000
-
-
-
-
-
145,436		 Net
movement
in funds
£
(18,734)
(2,687)
(1,510)
(1,091)
(6,938)
(3,844)
75
(557)
500
(1,855)
(4,575)
(240)
(241)
(717)
(174)
(4,160)
(1,155)
1,002
(1,105)
-
275
2,436
2,450
5,000
1,944
(17,167)		 Transfers
between
funds
£
52,783
-
(62)
-
-
(372)
-
(926)
-
-
(44)
240
(327)
-
-
-
(1,000)
(1,002)
710
(45,000)
-
-
-
(5,000)
-
(52,783)		 At
31/3/20
£
68,870
54,388
-
-
2,372
-
75
-
1,000
130
-
-
-
7,883
2,533
-
-
-
-
-
275
2,436
2,450
-
1,944
75,486

continued...

Page 33

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

20.
MOVEMENT IN FUNDS - continued
TOTAL FUNDS		 180,257 (35,901) -
144,356

continued...

Page 34

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

20. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Capital Fund
DCC-Mens Cree
DCC-Womens Cree
People's Health Trust-Active
Communities-"Eat, Stay, Play" Project
CDCF-NHS Health
Improvement-"Kids Cafe" - I Can
Cook
CDCF-Bam Bams
Coop-Gym Project
EDC-Cultural Hubs
AAP-Social Isolation
National Lottery Awards For
All-Greenhills Community Playroom
CDCF-Seasonal Arts
CDCF-Life's a Beach
CDCF-Active Life
Comic Relief-OWLS Project
DCC-Neighbourhood Meals on
Wheels Support
DCC-Neighbourhood Multiple
Activities
Wheatley Hill Parish Council-Meals
on Wheels Support
Wheatley Hill Parish
Council-Community Activities
Believe Housing-Children and Family
Activity Packs
EDT-Family Activities and Food 2019
EDT-Lets Create 2019
Leeds Community Foundation-STEM
Activities for Children
Sir James Knott-'Get Together' Project
CDCF-Staging Equipment for Hall
2020
Coop Community Fund-Community
Activities
TOTAL FUNDS		 Incoming
resources
£
109,703
-
-
-
7,283
-
-
-
2,400
-
-
-
-
17,500
13,000
-
-
8,996
15,516
500
4,000
2,370
6,590
5,500
5,000
2,594
91,249
200,952		 Resources
Movement
expended
in funds
£
£
(128,437)
(18,734)
(2,687)
(2,687)
(1,510)
(1,510)
(1,091)
(1,091)
(14,221)
(6,938)
(3,844)
(3,844)
75
75
(557)
(557)
(1,900)
500
(1,855)
(1,855)
(4,575)
(4,575)
(240)
(240)
(241)
(241)
(18,217)
(717)
(13,174)
(174)
(4,160)
(4,160)
(1,155)
(1,155)
(7,994)
1,002
(16,621)
(1,105)
(225)
275
(4,000)
-
(2,370)
-
(4,154)
2,436
(3,050)
2,450
-
5,000
(650)
1,944
(108,416)
(17,167)
(236,853)
(35,901)

Page 35

continued...

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

20. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Capital Fund
People's Health Trust-Active
Communities-"Eat, Stay, Play" Project
CDCF-Bam Bams
EDC-Cultural Hubs
AAP-Social Isolation
CDCF-Active Life
Comic Relief-OWLS Project
Wheatley Hill Parish
Council-Community Activities
Believe Housing-Children and Family
Activity Packs
Sir James Knott-'Get Together' Project
Coop Community Fund-Community
Activities
Crowdfunder UK-Aviva-Meals on
Wheels Support
CDCF Coop-Feeding Families at
Christmas and February Half Term
CDCF-Operations Manager Salary
Support 2021
CDCF-Meals on Wheels Support
CDCF-Net Recovery Covid Secure
Co-op Community Fund-Community
Activities 2021-22
DCC Neighbourhood Fund-Covid
Secure
DCC Neighbourhood Fund-Building
and Vehicle Costs 2021
Joseph Chandy-Fruit Bags for Families
in the Summer Holidays
TOTAL FUNDS		 At 1/4/19
£
34,821
57,075
9,310
-
500
1,985
8,600
2,707
395
-
-
-
-
-
-
-
-
-
-
-
-
80,572
180,257		 Net
movement
in funds
£
7,160
(4,236)
(7,612)
75
(500)
(1,985)
(3,782)
9,914
(627)
275
2,450
3,071
1,351
1,605
5,000
5,010
1,820
1,060
2,550
5,297
49
20,785
16,574		 Transfers
between
funds
£
52,951
-
-
(75)
-
-
-
-
710
-
-
-
-
-
-
-
-
-
-
(93)
-
542
-		 At
31/3/21
£
94,932
52,839
1,698
-
-
-
4,818
12,621
478
275
2,450
3,071
1,351
1,605
5,000
5,010
1,820
1,060
2,550
5,204
49
101,899
196,831

Page 36

continued...

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

20. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 206,256 (199,096) 7,160
Restricted funds
Capital Fund - (4,236) (4,236)
People's Health Trust-Active
Communities-"Eat, Stay, Play" Project 10,196 (17,808) (7,612)
CDCF-Bam Bams - 75 75
EDC-Cultural Hubs 4,000 (4,500) (500)
AAP-Social Isolation - (1,985) (1,985)
CDCF-Active Life 17,500 (21,282) (3,782)
Comic Relief-OWLS Project 27,850 (17,936) 9,914
Wheatley Hill Parish
Council-Community Activities 21,354 (21,981) (627)
Believe Housing-Children and Family
Activity Packs 1,000 (725) 275
Leeds Community Foundation-STEM
Activities for Children 6,590 (6,590) -
Sir James Knott-'Get Together' Project 5,500 (3,050) 2,450
Coop Community Fund-Community
Activities 4,745 (1,674) 3,071
AAP-Covid 19 Meals on Wheels
Support 4,460 (4,460) -
AAP-Shotton Summer 20 Food and
Activity Packs for Children 2,500 (2,500) -
Crowdfunder UK-Aviva-Meals on
Wheels Support 1,351 - 1,351
Charities Aid Foundation-Meals on
Wheels Support 9,880 (9,880) -
CDCF Coop-Feeding Families at
Christmas and February Half Term 3,000 (1,395) 1,605
CDCF-Operations Manager Salary
Support 2021 5,000 - 5,000
CDCF-Meals on Wheels Support 5,010 - 5,010
CDCF-Net Recovery Covid Secure 5,000 (3,180) 1,820
CDCF-Net Recovery Covid 19 Meals
on Wheels Support 5,000 (5,000) -
Comic Relief Charity
Projects-Recovery Fund 18,270 (18,270) -
Co-op Community Fund-Community
Activities 2021-22 1,060 - 1,060
Coalfield Regneration Trust-Covid
2020 Meals on Wheels Support 9,350 (9,350) -

continued...

Page 37

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

20. MOVEMENT IN FUNDS - continued

Durham Community
Action-Operations Manager Salary
Support
DCC Neighbourhood Fund-Covid
Secure
DCC Neighbourhood Fund-Building
and Vehicle Costs 2021
Hadrian Trust-Covid 2020 Utilities
Joseph Chandy-Fruit Bags for Families
in the Summer Holidays
National Lottery Community
Fund-Coronavirus Overheads Support
TOTAL FUNDS		 2,444
5,000
5,648
2,000
1,000
10,000
194,708
421,330		 (2,444)
(2,450)
(351)
(2,000)
(951)
(10,000)
(173,923)
(404,756)		 -
2,550
5,297
-
49
-
20,785
16,574

Capital fund

The capital fund represents incoming resources recognised in the year they are received but which have been provided for the purchase of assets. These grants are being amortised over the life of the asset.

Transfers between funds

Transfers represent the completion of a project with the transfer of funds to or from unrestricted and the transfer of funds to purchase an asset capitalised as unrestricted.

21. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

22. ULTIMATE CONTROLLING PARTY

The charitable company is under the control of the trustees.

Page 38

WHEATLEY HILL COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Fundraising
Charitable activities
County Durham Community Foundation
Durham County Council
East Durham Trust
Wheatley Hill Parish Council
Co-operative Community Fund
People's Health Trust
Sir James Knott Trust
Hadrian Trust
National Lottery Community Fund
Ballinger Charitable Trust
Comic Relief
Believe Housing
Leeds Community Foundation
Charities Aid Foundation
Crowdfunder UK-Aviva
Coalfield Regeneration Trust
Groundworks UK-Tesco
Durham Community Action
Shotton Partnership
Neighbourly Community Fund
Hire of hall and services
Highway to fitness
Social events and entertainment
Kitchen sales
Bar sales
Other income
Other income
Total incoming resources		 2021
£
5,568
-
23,010
37,345
1,600
3,500
3,712
2,913
-
2,000
10,000
500
33,120
500
-
9,880
1,351
9,350
500
2,444
2,500
400
23,931
596
1,802
39,554
-
210,508
4,302
220,378		 2020
£
609
1,069
22,500
370
8,650
24,512
2,594
7,283
5,500
-
-
-
13,000
500
6,590
-
-
-
-
-
-
-
25,481
6,955
21,364
49,936
3,966
199,201
73
200,952

This page does not form part of the statutory financial statements

Page 39

WHEATLEY HILL COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Sessional staff
Staff and volunteer expenses
Transport costs
Publicity
Social events and entertainment
Subscriptions
Professional fees
Donations
Sundry expenses
Kitchen provisions
Bar purchases
Services provided
Services provided
Support costs
Management
Water rates
Insurances
Heat and light
Telephone
Postage, printing and stationery
Computer costs and software
Repairs and maintenance
Cleaning
Bank charges
Grant amortisation
Freehold property depreciation
Fixtures & fittings depreciation
Motor vehicles
Loss on sale of tangible fixed assets
Hire purchase
Governance costs
Trustees' expenses
Carried forward		 2021
£
81,067
868
591
2,600
-
1,798
-
19,503
48
180
167
5
20,450
100
68,894
(68,894)
127,377
3,378
1,405
8,204
1,677
145
185
7,287
3,349
333
(20,360)
21,640
9,819
618
-
286
37,966
41
41		 2020
£
87,584
1,421
1,419
528
1,040
4,420
350
59,917
2,628
143
185
440
26,272
1,254
36,118
(36,118)
187,601
3,043
1,366
11,506
1,520
455
185
7,107
2,697
579
(20,793)
21,640
12,967
823
3,777
59
46,931
24
24

This page does not form part of the statutory financial statements

Page 40

WHEATLEY HILL COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Governance costs
Brought forward
Accountancy and professional charges
Total resources expended
Net income/(expenditure)		 2021
£
41
2,519
2,560
167,903
52,475		 2020
£
24
2,297
2,321
236,853
(35,901)

This page does not form part of the statutory financial statements

Page 41