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2023-03-31-accounts

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

WHEATLEY HILL COMMUNITY ASSOCIATION

WHEATLEY HILL COMMUNITY ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Page
Report of the Trustees 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Notes to the Financial Statements 13 to 30
Detailed Statement of Financial Activities 31 to 32

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

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 2023. 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).

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.'

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.

Our vision remains underpinned by a number of High-level Objectives which are to:

Page 1

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

OBJECTIVES AND ACTIVITIES Significant activities

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 itself is an ex-mining village in the east of County Durham with a population of c. 3050 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.

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 . In terms of health deprivation 98.6% of the population is affected compared with an England average of 19.6%.

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.

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 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:

Page 2

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

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.

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.

Page 3

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities

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.

During the year ending 31 March 2023 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.

For adults

The main benefit for adults was access to our gym.

For children and young families

Our children and young people want activities which not only address physical activity needs but also social interaction amongst their peers. Outdoor sports for 5-11yrs 2 nights a week.

Page 4

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

FINANCIAL REVIEW Financial position

Income and Expenditure

For the year ending 31 March 2023 our total Incoming Resources amounted to £181,726 which was exceeded by our Expenditure of £227,291 by £45,565.

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.

Funding sources

The restricted revenue funding we were awarded for the year ending 31 March 2023 amounted to £90,717.

This funding, was for the benefit of our local community, either directly by supporting our Meals 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 2024 amounted to £154,526, compared to £200,091 brought forward from last year. This decrease is a reflection of when the grants were received in the year ending 31 March 2023.

We were extremely grateful for this funding support which we received from Durham County Council; County Durham Community Foundation; East Durham Community; the Co-op; Wheatley Hill Parish, Sir James Knott Trust and The Funding Network. 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.

Reserves policy

Our unrestricted (free) reserves cover:

  1. Any short-term gap between spending and income.

  2. The costs of a controlled dissolution of the Association.

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 transport costs for the Meals on Wheels delivery van.

At 31st March 2023 our free reserves amounted £39,971. 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.

Page 5

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

FUTURE PLANS

Objectives for the year ending 31 March 2024.

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 2024, our underlying objectives will be to:

STRUCTURE, GOVERNANCE AND MANAGEMENT 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.

Page 6

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The Board of trustees has the ultimate responsibility for what the 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.

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 recently compiled 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.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

05067671 (England and Wales)

Registered Charity number

1105615

Page 7

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Registered office

Stephens Terrace Wheatley Hill Co. Durham DH6 3JS

Trustees Names of the charity trustees who manage the charity

Office (if any)

Trustee name

  1. Evelyn Robson

  2. Chair

  3. Diane Metcalfe

  4. Kelly Stoutt

  5. John Probert

  6. Robert Potts Co secretary

  7. Barry Robinson

  8. Freda Coxon

Dates acted if not for whole year resigned 20 October 2022

resigned 3 August 2022

Name of person or body entitled to elect/appoint trustee Membership/Board

Membership/Board Membership/Board Membership/Board Membership/Board

Membership/Board Membership/Board

Independent Examiner

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

Staff

Hilary Jamieson Operations Manager Tammy Best Operations Manager

Approved by order of the board of trustees on 27 March 2024 and signed on its behalf by:

J Probert - Trustee

Page 8

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 2023.

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

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

27 March 2024

Page 9

WHEATLEY HILL COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
1,070
Charitable activities
3
Grant income
10,000
Community building income
78,880
Other income
1,059
Total
91,009
EXPENDITURE ON
Charitable activities
4
Staff and support costs
99,003
Activities expenses and equipment
20,203
Premises and administration costs
58,183
Services provided
-
Total
177,389
NET INCOME/(EXPENDITURE)
(86,380)
Transfers between funds
19
95,665
Net movement in funds
9,285
RECONCILIATION OF FUNDS
Total funds brought forward
90,686
TOTAL FUNDS CARRIED FORWARD
99,971		 Restricted
funds
£
-
90,717
-
-
90,717
3,393
40,759
5,750
-
49,902
40,815
(95,665)
(54,850)
109,405
54,555		 2023
Total
funds
£
1,070
100,717
78,880
1,059
181,726
102,396
60,962
63,933
-
227,291
(45,565)
-
(45,565)
200,091
154,526		 2022
Total
funds
£
3,228
123,106
73,352
683
200,369
95,822
58,720
42,567
-
197,109
3,260
-
3,260
196,831
200,091

The notes form part of these financial statements

Page 10

WHEATLEY HILL COMMUNITY ASSOCIATION

BALANCE SHEET 31 MARCH 2023

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Stocks
12
Debtors
13
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one
year
15
ACCRUALS AND DEFERRED
INCOME
17
NET ASSETS
FUNDS
19
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2023
£
793,765
300
3,052
13,307
16,659
(27,657)
(10,998)
782,767
(80,468)
(547,773)
154,526
99,971
54,555
154,526		 2022
£
745,314
750
6,235
124,167
131,152
(27,653)
103,499
848,813
(80,720)
(568,002)
200,091
90,686
109,405
200,091

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

continued...

Page 11

WHEATLEY HILL COMMUNITY ASSOCIATION

BALANCE SHEET - continued 31 MARCH 2023

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 27 March 2024 and were signed on its behalf by:

J Probert - Trustee

The notes form part of these financial statements

Page 12

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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.

The presentation currency of the financial statements is the Pound Sterling (£) rounded to the nearest £..

Going Concern

The financial statements are prepared on the going concern basis. In the opinion of trustees, no material uncertainties exist about the charity's ability to continue.

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.

continued...

Page 13

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES - continued

Fund accounting

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

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.
INCOME FROM CHARITABLE ACTIVITIES
Community
Grant
building
income
income
£
£
County Durham Community Foundation
11,393
-
Durham County Council
69,330
-
East Durham Trust
6,250
-
Wheatley Hill Parish Council
10,250
-
Co-operative Community Fund
1,903
-
People's Health Trust
-
-
Sir James Knott Trust
-
-
Comic Relief
-
-
Coalfield Regeneration Trust
-
-
Hospital of God Greatham
-
-
Prince's Countryside Fund
-
-
Arnold Clark Fund
-
-
PCP Happiness Hubs
-
-
The Funding Network
1,591
-
Hire of hall and services
-
18,354
Highway to fitness
-
8,569
Carried forward
100,717
26,923		 2023
£
1,070
2023
Total
activities
£
11,393
69,330
6,250
10,250
1,903
-
-
-
-
-
-
-
-
1,591
18,354
8,569
127,640		 2022
£
3,228
2022
Total
activities
£
13,625
33,667
3,400
25,000
1,366
3,828
6,650
1,650
10,000
1,000
7,960
1,000
6,500
7,460
15,419
4,467
142,992

continued...

Page 14

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

3. INCOME FROM CHARITABLE ACTIVITIES - continued

Community
Grant
building
income
income
£
£
Brought forward
100,717
26,923
Social events and entertainment
-
8,092
Kitchen sales
-
40,475
Bar sales
-
3,390
100,717
78,880
4.
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 5)
£
Staff and support costs
102,396
Activities expenses and equipment
60,722
Premises and administration costs
1,770
164,888
5.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Sessional staff
Staff and volunteer expenses
Transport costs
Social events and entertainment
Subscriptions
Professional fees
Donations
Sundry expenses
Bad debts
Kitchen provisions
Bar purchases
Services provided
Services provided		 2023
Total
activities
£
127,640
8,092
40,475
3,390
179,597
Support
costs (see
note 6)
£
-
240
62,163
62,403
2023
£
102,387
-
9
5,760
26,509
1,424
-
45
-
1,725
24,977
2,052
-
-
164,888		 2022
Total
activities
£
142,992
13,527
39,939
-
196,458
Totals
£
102,396
60,962
63,933
227,291
2022
£
95,422
400
-
2,697
33,601
550
180
608
60
-
21,024
-
71,431
(71,431)
154,542

Page 15

continued...

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

6. SUPPORT COSTS

Governance
Management
costs
£
£
Activities expenses and equipment
240
-
Premises and administration costs
59,623
2,540
59,863
2,540
Support costs, included in the above, are as follows:
2023
Activities
Premises
expenses
and
and
administration
Total
equipment
costs
activities
£
£
£
Water rates
-
1,716
1,716
Insurances
-
1,953
1,953
Heat and light
-
12,883
12,883
Telephone
-
2,168
2,168
Postage, printing and stationery
-
230
230
Computer costs and software
-
440
440
Repairs and maintenance
240
5,847
6,087
Cleaning
-
1,048
1,048
Bank charges
-
346
346
Grant amortisation
-
(20,604)
(20,604)
Depreciation of tangible and heritage
assets
-
53,549
53,549
Interest payable and similar charges
-
47
47
Accountancy and professional charges
-
2,540
2,540
240
62,163
62,403
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2023
£
Accountancy charges
1,740
Professional fees
800
Management charges income
-
Management charges expenditure
-
Depreciation - owned assets
53,202
Depreciation - assets on hire purchase contracts and finance leases
347		 Totals
£
240
62,163
62,403
2022
Total
activities
£
1,800
1,426
8,711
1,729
150
594
12,203
3,650
389
(20,284)
29,381
165
2,653
42,567
2022
£
1,740
913
(2,455)
2,455
28,918
463

7. NET INCOME/(EXPENDITURE)

Page 16

continued...

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2023
£
100,855
755
777
102,387		 2022
£
93,595
1,576
251
95,422

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 £28,510 (2022 - £35,575).

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

2023
Projects
8
Administration
2
10
No employees received emoluments in excess of £60,000.
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3,198
30
Charitable activities
Grant income
13,667
109,439
Community building income
65,252
8,100
Other income
683
-
Total
82,800
117,569		 2022
6
2
8
Total
funds
£
3,228
123,106
73,352
683
200,369

EXPENDITURE ON

continued...

Page 17

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

10. 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
£ £ £
Charitable activities
Staff and support costs 95,422 400 95,822
Activities expenses and equipment 29,181 29,539 58,720
Premises and administration costs 33,540 9,027 42,567
Services provided (71,431) 71,431 -
Total 86,712 110,397 197,109
NET INCOME/(EXPENDITURE) (3,912) 7,172 3,260
Transfers between funds (334) 334 -
Net movement in funds (4,246) 7,506 3,260
RECONCILIATION OF FUNDS
Total funds brought forward 94,932 101,899 196,831
TOTAL FUNDS CARRIED
FORWARD 90,686 109,405 200,091
11. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor
property fittings vehicles Totals
£ £ £ £
COST
At 1 April 2022 1,082,293 155,840 3,295 1,241,428
Additions - 102,000 - 102,000
At 31 March 2023 1,082,293 257,840 3,295 1,343,428
DEPRECIATION
At 1 April 2022 360,218 133,992 1,904 496,114
Charge for year 21,640 31,562 347 53,549
At 31 March 2023 381,858 165,554 2,251 549,663
NET BOOK VALUE
At 31 March 2023 700,435 92,286 1,044 793,765
At 31 March 2022 722,075 21,848 1,391 745,314

continued...

Page 18

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

11. TANGIBLE FIXED ASSETS - continued

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

COST
At 1 April 2022 and 31 March 2023
DEPRECIATION
At 1 April 2022
Charge for year
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022
12.
STOCKS
Stocks
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors		 2023
£
300
2023
£
-
3,052
3,052		 Motor
vehicles
£
3,295
1,904
347
2,251
1,044
1,391
2022
£
750
2022
£
4,423
1,812
6,235

continued...

Page 19

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Hire purchase (see note 16)
-
Trade creditors
-
Other creditors
4,060
Accrued expenses
3,480
Deferred grants
20,117
27,657
15.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023
£
Deferred grants
80,468
16.
LEASING AGREEMENTS
Minimum lease payments under hire purchase fall due as follows:
2023
£
Gross obligations repayable:
Within one year
-
Finance charges repayable:
Within one year
-
Net obligations repayable:
Within one year
-
17.
ACCRUALS AND DEFERRED INCOME
2023
£
Deferred grants
547,773		 2022
£
885
2,357
2,431
1,740
20,240
27,653
2022
£
80,720
2022
£
931
46
885
2022
£
568,002

continued...

Page 20

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
fund
£
Fixed assets
744,060
Current assets
11,809
Current liabilities
(27,657)
Long term liabilities
(80,468)
Accruals and deferred income
(547,773)
99,971		 Restricted
funds
£
49,705
4,850
-
-
-
54,555		 2023
Total
funds
£
793,765
16,659
(27,657)
(80,468)
(547,773)
154,526		 2022
Total
funds
£
745,314
131,152
(27,653)
(80,720)
(568,002)
200,091

continued...

Page 21

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

19. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Capital Fund
EDC-Cultural Hubs
Wheatley Hill Parish
Council-Community Activities
Co-op Community Fund-Community
Activities
Coalfield Regneration Trust-2021-22
Meals on Wheels Support
CDCF-Relative Risk Reduction
2021-22
CDCF-NHS Connector Fund 21-22
DCC-Neighbourhood Playpark 2022
EDT-Community Building Support
Wheatley Hill Parish Council-Playpark
21-22
PCP Happiness Hubs-GG and Cave
Continuation Funding
Sir James Knott Trust-Meals on
Wheels Delivery Driver
The Funding Network-Meals on
Wheels Support
County Durham Community
Foundation-Jewel in the Crown
East Durham Trust-Art Workshops and
Alice in Wonderland Pantomime
TOTAL FUNDS		 At 1/4/22
£
90,686
51,330
2,260
2,323
528
2,000
1,024
2,002
20,000
500
10,000
6,500
3,478
7,460
-
-
109,405
200,091		 Net
movement
in funds
£
(86,380)
(1,625)
(2,260)
(2,323)
(528)
(2,000)
(1,024)
(2,002)
65,000
(500)
(240)
(6,500)
(3,478)
(7,460)
905
4,850
40,815
(45,565)		 Transfers
between
funds
£
95,665
-
-
-
-
-
-
-
(85,000)
-
(9,760)
-
-
-
(905)
-
(95,665)
-		 At
31/3/23
£
99,971
49,705
-
-
-
-
-
-
-
-
-
-
-
-
-
4,850
54,555
154,526

continued...

Page 22

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

19. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Capital Fund
EDC-Cultural Hubs
Wheatley Hill Parish
Council-Community Activities
Co-op Community Fund-Community
Activities
Coalfield Regneration Trust-2021-22
Meals on Wheels Support
CDCF-Relative Risk Reduction
2021-22
CDCF-NHS Connector Fund 21-22
DCC-Neighbourhood Playpark 2022
EDT-Community Building Support
Wheatley Hill Parish Council-Playpark
21-22
PCP Happiness Hubs-GG and Cave
Continuation Funding
Sir James Knott Trust-Meals on
Wheels Delivery Driver
The Funding Network-Meals on
Wheels Support
County Durham Community
Foundation-Windfarm
County Durham Community
Foundation-Jewel in the Crown
County Durham Community
Foundation-Warm Space
Durham County Council-Gas, Electric
and Water
Durham County Council-Fun and Food
(Holiday Activities)
East Durham Trust-Art Workshops and
Alice in Wonderland Pantomime
East Durham Trust-Meals on Wheels
Support
Wheatley Hill Parish
Council-Pantomime
TOTAL FUNDS		 Incoming
resources
£
91,009
-
400
-
1,903
-
-
-
65,000
-
-
-
-
1,591
1,000
9,400
993
2,500
1,830
4,850
1,000
250
90,717
181,726		 Resources
Movement
expended
in funds
£
£
(177,389)
(86,380)
(1,625)
(1,625)
(2,660)
(2,260)
(2,323)
(2,323)
(2,431)
(528)
(2,000)
(2,000)
(1,024)
(1,024)
(2,002)
(2,002)
-
65,000
(500)
(500)
(240)
(240)
(6,500)
(6,500)
(3,478)
(3,478)
(9,051)
(7,460)
(1,000)
-
(8,495)
905
(993)
-
(2,500)
-
(1,830)
-
-
4,850
(1,000)
-
(250)
-
(49,902)
40,815
(227,291)
(45,565)

continued...

Page 23

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

19. MOVEMENT IN FUNDS - continued

continued...

Page 24

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

19. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1/4/21 in funds funds 31/3/22
£ £ £ £
Unrestricted funds
General fund 94,932 (3,912) (334) 90,686
Restricted funds
Capital Fund 52,839 (1,509) - 51,330
People's Health Trust-Active
Communities-"Eat, Stay, Play" Project 1,698 (1,707) 9 -
EDC-Cultural Hubs - 2,260 - 2,260
CDCF-Active Life 4,818 (4,818) - -
Comic Relief-OWLS Project 12,621 (12,621) - -
Wheatley Hill Parish
Council-Community Activities 478 1,545 300 2,323
Believe Housing-Children and Family
Activity Packs 275 (275) - -
Sir James Knott-'Get Together' Project 2,450 (2,475) 25 -
Coop Community Fund-Community
Activities 1,127 (1,127) - -
Crowdfunder UK-Aviva-Meals on
Wheels Support 1,351 (1,351) - -
CDCF Coop-Feeding Families at
Christmas and February Half Term 1,605 (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 1,820 (1,820) - -
Co-op Community Fund-Community
Activities 1,060 (532) - 528
Coalfield Regneration Trust-2021-22
Meals on Wheels Support - 2,000 - 2,000
DCC Neighbourhood Fund-Covid
Secure 2,550 (2,550) - -
DCC Neighbourhood Fund-Building
and Vehicle Costs 2021 5,204 (5,204) - -
Joseph Chandy-Fruit Bags for Families
in the Summer Holidays 49 (49) - -
Co-op Community Fund-2019
playdays 1,944 (1,944) - -
CDCF-Relative Risk Reduction
2021-22 - 1,024 - 1,024
CDCF-NHS Connector Fund 21-22 - 2,002 - 2,002
DCC-Neighbourhood Playpark 2022 - 20,000 - 20,000
EDT-Community Building Support - 500 - 500
Wheatley Hill Parish Council-Playpark
21-22 - 10,000 - 10,000

Page 25

continued...

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

19.
MOVEMENT IN FUNDS - continued
PCP Happiness Hubs-GG and Cave
Continuation Funding
Sir James Knott Trust-Meals on
Wheels Delivery Driver
The Funding Network-Meals on
Wheels Support
TOTAL FUNDS		 -
-
-
101,899
196,831		 6,500
3,478
7,460
7,172
3,260		 -
-
-
334
-		 6,500
3,478
7,460
109,405
200,091

Page 26

continued...

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

19. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 82,800 (86,712) (3,912)
Restricted funds
Capital Fund - (1,509) (1,509)
People's Health Trust-Active
Communities-"Eat, Stay, Play" Project 3,828 (5,535) (1,707)
EDC-Cultural Hubs 2,900 (640) 2,260
CDCF-Active Life - (4,818) (4,818)
Comic Relief-OWLS Project 1,650 (14,271) (12,621)
Wheatley Hill Parish
Council-Community Activities 15,030 (13,485) 1,545
Believe Housing-Children and Family
Activity Packs - (275) (275)
Sir James Knott-'Get Together' Project - (2,475) (2,475)
Coop Community Fund-Community
Activities - (1,127) (1,127)
Crowdfunder UK-Aviva-Meals on
Wheels Support - (1,351) (1,351)
CDCF Coop-Feeding Families at
Christmas and February Half Term - (1,605) (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 - (1,820) (1,820)
Co-op Community Fund-Community
Activities 1,366 (1,898) (532)
Coalfield Regneration Trust-2021-22
Meals on Wheels Support 10,000 (8,000) 2,000
DCC Neighbourhood Fund-Covid
Secure - (2,550) (2,550)
DCC Neighbourhood Fund-Building
and Vehicle Costs 2021 - (5,204) (5,204)
Joseph Chandy-Fruit Bags for Families
in the Summer Holidays - (49) (49)
Co-op Community Fund-2019
playdays - (1,944) (1,944)
Arnold Clark Fund-Meals on Wheels
Support 1,000 (1,000) -
CDCF-Relative Risk Reduction
2021-22 5,000 (3,976) 1,024
CDCF-NHS Connector Fund 21-22 7,625 (5,623) 2,002
CDCF-Poverty Hurts 2022 1,000 (1,000) -
DCC-Neighbourhood Playpark 2022 20,000 - 20,000
EDT-Community Building Support 500 - 500

continued...

Page 27

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

19.
MOVEMENT IN FUNDS - continued
Hospital of God Greatham-Meals on
Wheels Support 2021
Wheatley Hill Parish Council-Playpark
21-22
PCP Happiness Hubs-GG and Cave
Continuation Funding
Prince's Countryside Fund-Meals on
Wheels Support 2021
Sir James Knott Trust-Meals on
Wheels Delivery Driver
The Funding Network-Meals on
Wheels Support
Wheatley Hill Primary School-Room
Lease
TOTAL FUNDS		 1,000
10,000
6,500
7,960
6,650
7,460
8,100
117,569
200,369		 (1,000)
-
-
(7,960)
(3,172)
-
(8,100)
(110,397)
(197,109)		 -
10,000
6,500
-
3,478
7,460
-
7,172
3,260

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

Unrestricted funds
General fund
Restricted funds
Capital Fund
Wheatley Hill Parish
Council-Community Activities
CDCF-Meals on Wheels Support
Co-op Community Fund-Community
Activities
DCC-Neighbourhood Playpark 2022
Wheatley Hill Parish Council-Playpark
21-22
County Durham Community
Foundation-Jewel in the Crown
East Durham Trust-Art Workshops and
Alice in Wonderland Pantomime
TOTAL FUNDS		 At 1/4/21
£
94,932
52,839
478
5,010
1,060
-
-
-
-
59,387
196,831		 Net
movement
in funds
£
(90,292)
(3,134)
(778)
(5,010)
(1,060)
85,000
9,760
905
4,850
90,533
(42,305)		 Transfers
between
funds
£
95,331
-
300
-
-
(85,000)
(9,760)
(905)
-
(95,365)
-		 At
31/3/23
£
99,971
49,705
-
-
-
-
-
-
4,850
54,555
154,526

continued...

Page 28

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

19. 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:

Unrestricted funds
General fund
Restricted funds
Capital Fund
EDC-Cultural Hubs
Wheatley Hill Parish
Council-Community Activities
CDCF-Meals on Wheels Support
Co-op Community Fund-Community
Activities
Coalfield Regneration Trust-2021-22
Meals on Wheels Support
CDCF-Relative Risk Reduction
2021-22
CDCF-NHS Connector Fund 21-22
DCC-Neighbourhood Playpark 2022
EDT-Community Building Support
Wheatley Hill Parish Council-Playpark
21-22
PCP Happiness Hubs-GG and Cave
Continuation Funding
Sir James Knott Trust-Meals on
Wheels Delivery Driver
The Funding Network-Meals on
Wheels Support
County Durham Community
Foundation-Windfarm
County Durham Community
Foundation-Jewel in the Crown
County Durham Community
Foundation-Warm Space
Durham County Council-Gas, Electric
and Water
Durham County Council-Fun and Food
(Holiday Activities)
East Durham Trust-Art Workshops and
Alice in Wonderland Pantomime
East Durham Trust-Meals on Wheels
Support
Wheatley Hill Parish
Council-Pantomime		 Incoming
resources
£
173,809
-
3,300
15,030
-
3,269
10,000
5,000
7,625
85,000
500
10,000
6,500
6,650
9,051
1,000
9,400
993
2,500
1,830
4,850
1,000
250
183,748		 Resources
Movement
expended
in funds
£
£
(264,101)
(90,292)
(3,134)
(3,134)
(3,300)
-
(15,808)
(778)
(5,010)
(5,010)
(4,329)
(1,060)
(10,000)
-
(5,000)
-
(7,625)
-
-
85,000
(500)
-
(240)
9,760
(6,500)
-
(6,650)
-
(9,051)
-
(1,000)
-
(8,495)
905
(993)
-
(2,500)
-
(1,830)
-
-
4,850
(1,000)
-
(250)
-
(93,215)
90,533

continued...

Page 29

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

19. MOVEMENT IN FUNDS - continued

TOTAL FUNDS 382,095 (424,400) (42,305)

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.

20. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

21. ULTIMATE CONTROLLING PARTY

The charitable company is under the control of the trustees.

Page 30

WHEATLEY HILL COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

INCOME AND ENDOWMENTS
Donations and legacies
Donations
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
Comic Relief
Coalfield Regeneration Trust
Hospital of God Greatham
Prince's Countryside Fund
Arnold Clark Fund
PCP Happiness Hubs
The Funding Network
Hire of hall and services
Highway to fitness
Social events and entertainment
Kitchen sales
Bar sales
Other income
Other income
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Sessional staff
Staff and volunteer expenses
Transport costs
Carried forward		 2023
£
1,070
11,393
69,330
6,250
10,250
1,903
-
-
-
-
-
-
-
-
1,591
18,354
8,569
8,092
40,475
3,390
179,597
1,059
181,726
100,855
755
777
-
9
5,760
108,156		 2022
£
3,228
13,625
33,667
3,400
25,000
1,366
3,828
6,650
1,650
10,000
1,000
7,960
1,000
6,500
7,460
15,419
4,467
13,527
39,939
-
196,458
683
200,369
93,595
1,576
251
400
-
2,697
98,519

This page does not form part of the statutory financial statements

Page 31

WHEATLEY HILL COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Charitable activities
Brought forward
Social events and entertainment
Subscriptions
Professional fees
Donations
Sundry expenses
Bad debts
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
Hire purchase
Governance costs
Accountancy and professional charges
Total resources expended
Net (expenditure)/income		 2023
£
108,156
26,509
1,424
-
45
-
1,725
24,977
2,052
-
-
164,888
1,716
1,953
12,883
2,168
230
440
6,087
1,048
346
(20,604)
21,640
31,562
347
47
59,863
2,540
227,291
(45,565)		 2022
£
98,519
33,601
550
180
608
60
-
21,024
-
71,431
(71,431)
154,542
1,800
1,426
8,711
1,729
150
594
12,203
3,650
389
(20,284)
21,640
7,278
463
165
39,914
2,653
197,109
3,260

This page does not form part of the statutory financial statements

Page 32