# **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:
- Maintain and extend the range of benefits we provide to meet the needs of our community;
- - Continue to engage with and involve our community so that we recognise and respond to meet their expressed and emergent needs, and to agree priorities with regard to what they would like from their community centre;
- Seek funding from revenue grants and self-generated income, i.e. from our own endeavours which will help us to develop and deliver projects to meet community priorities;
- Maintain our robust process of preparing an annual budget forecast for the start of each financial year and regularly reviewing our prevailing financial position vs. the budget forecast as we move through the financial year and taking prompt corrective action should the need arise; and
- Maintain tight financial control of expenditure regardless of whether from restricted or unrestricted funds.
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:
- 25.9% of children aged 0-19 are in relative low-income families compared with 19% across England.
- 26% of children are living in poverty compared with 17% across England.
- An overall crime rate that is above the average for England.
- 32.3% of population have a long-term illness compared with 17% across England.
- 41.2% of working age people have no qualifications compared with 22.5% across England.
- 32% of people aged 16-74 years are in full-time employment compared with 39% across England.
- 32% of households have no car compared with 26% across England.
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:
- In terms of health and wellbeing; and mental health in particular, there is an estimated 12% prevalence of depression in the population of the Thornley and Wheatley Hill Neighbourhood of the Sedgefield parliamentary constituency. This compares unfavourably with the estimated national prevalence of 9.8%. Surrounding constituencies show a similar estimated prevalence.
- In terms of serious mental illness, the prevalence is estimated to be 1% compared with the national prevalence 0.9%.
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:
- Mental health and emotional wellbeing across the life course can be severely impacted by COVID-19 Stay at Home restrictions and lockdown.
- Children and young people can be affected due to lack of support from schools and social networks.
- Adults can be impacted due to stress anxiety, fear of the unknown, lack of access to family support mechanisms and services.
- People experiencing bereavement can also suffer from mental ill health.
Page 2
**WHEATLEY HILL COMMUNITY ASSOCIATION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **OBJECTIVES AND ACTIVITIES**
- Those on the front line dealing with the pandemic can suffer from PTSD and other mental health conditions.
- Individuals who have had COVID-19 can suffer neurological impairment and PTSD.
- Older people can experience fear anxiety and stress by being one of the vulnerable and shielded population and fear of illness and death.
- Modelling by Tees, Esk Valley and Weardale suggest increases in demand on services to support mental ill health across the system over 5-years.
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:
- Our own endeavours, e.g. catering - including our Meals on Wheels service, and for events and community social functions; our community gym and venue hire.
- Revenue and capital grants from funders which enabled us to deliver specific programmes and projects to meet the expressed and emergent needs of our community and from some of which we can derive venue hire or a project management/administration fee.
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:**
- A well equipped kitchen from which hot and cold meals are prepared for our café and for our Meals on Wheels service to the local community; and in-house catered functions.
- Community gym for both cardio-vascular and strength training.
- Licensed function suite for weddings, parties and social functions for our community and which also serves as a theatre for the range of children oriented productions we provide.
- Our well equipped children's and young family's play room.
- Our young children's soft play and 'play and learn' literacy rooms.
- A library/resource room with IT.
- Meeting rooms.
- Office space available to rent/lease.
## **Outdoor:**
- Community garden
- Multi Use Games Arena (MUGA).
- Football pitch.
- Young children's playpark
- Young children's sandpit
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:
- To pursue all relevant sources of funding to enable us to continue our Meals on Wheels service and to meet the increased demands from a much wider area.
- To seek funding that would enable us to meet our establishment overhead costs throughout and beyond the pandemic.
- To ensure that we maintained a level of reserves that would enable us to remain viable and to be able to sustain the Association through and beyond the pandemic.
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:
- Seek other sources of room rent/venue hire.
- Seek longer term revenue funding for projects for our community and from which we can recover core costs/overheads.
- Maintain a full-time Operations Manager.
- Maintain paid staffing levels.
- Increase the number of volunteers.
## **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:
- The Association and its aims.
- What is expected of a trustee in terms of responsibilities and personal qualities.
- How the Association operates.
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
- Chair
2. Diane Metcalfe
3. Kelly Stoutt
4. John Probert
5. Robert Potts Co secretary
6. Barry Robinson
7. Freda Coxon
**Dates acted if not for whole year** resigned 20 October 2022
resigned 3 August 2022
- resigned 10 October 2021
## **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
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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