2020-09-30-accounts

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The Putson Community Association Ltd Trustees’ Report for the year ended 30 September 2020

The Trustees of the Association met several times during the year, in person and virtually.

The second half of the reporting period was dominated by the COVID 19 pandemic and the work of the Trustees has occupied two main areas -

The reduction / ceasing of operations in line with government directives, including:
mitigating losses applying for funding / grants from Herefordshire Council and HMRC
identifying savings in the staff expenditure, including placing staff on furlough/flexible furlough/lay-off terms, as appropriate
Securing and maintaining the building and site, including limited community access to the grounds for recreation
Liaison with long term hirers as to relocation / suspension of activities
The negotiation of contracts and preparation of Saxon Hall as a vaccination centre for use by the Wye Valley NHS Trust from 4Q 2020 for 4 months, including:
Preparation of site and buildings, including evacuation of Saxon Hall equipment to storage adjacent to
the premises, Health and Safety / Hygiene preparation
Changes and improvements to the physical environment to improve ‘one-way system’ operation in the main and small halls
Installation of extra lighting / replacement of time expired car park lighting / provision of electrical supply and lighting to the main gate.

The Trustees are extremely grateful to Herefordshire Council for initial the grant of £10,000 awarded in the early stages of the COVID crisis, this ensured the survival of the Association as a going concern, which would have been at risk of failure in early 2021 otherwise. Subsequent grants from Herefordshire Council and HMG’s furlough scheme enabled us to continue employing 1 full time and 3 part time employees and maintain our reserves.

The Chair of Trustees wishes to thank the Trustees, Volunteers and Staff for their commitment and assistance in maintaining the profile of Association and Hall over the last twelve months, and to our hirers, both long-term and occasional, for their understanding and flexibility during the year.

John Eden Chair of Trustees May 14[th] , 2021

THE PUTSON COMMUNITY ASSOCIATION LIMITED FINANCIAL STATEMENTS YEAR ENDED 30TH SEPTEMBER 2019

The Putson Community Association Ltd is a registered charity and a company limited by guarantee incorporated in England and Wales. The charitable company is governed by its memorandum and articles of Association dated 04/09/2003.

COMPANY NUMBER: 04887631 CHARITY NUMBER: 1106422 REGISTERED OFFICE: SAXON HALL HOARWITHY ROAD HEREFORD HR2 6HE BANKERS: NATIONAL WESTMINSTER BANK LTD 12 BROAD STREET HEREFORD HR2 9AH TRUSTEES DIRECTORS: MR. J. EDEN MR. A. T. OLIVER MS.L.MORRISS MS. T. DUNN MRS. L. DIGINGS MR. W.T.J.DIGINGS MRS. D. HOBBS (resigned 9th March 2020) MRS.A.Rodger (wef 9th March 2020 ) SECRETARY: MRS.L.DIGINGS

INCOME: Grants and Donations Hall Bookings Fundraising Events Refunds Feed in Tariff receipts Interest received EXPENDITURE: Staff & Training Costs Building & Other Insurances Public Liability Insurance Light and Heat Water Rates and Rent Telephone and Broadband Repairs and Renewals Security Cleaning Expenses Fundraising Events Sundry Expenses Refunds Legal Printing, Stationery, Postage Equipment Hire Small equipment Accountancy Charges Bank Charges Public Performing & Software Licences Fixtures & Fittings Community Garden Matching funds transferred Depreciation Loan interest paid Profit/(Loss) for the year Restricted Funds: Grants Received Matching funds received Fundraising & Refunds Restricted Funds Income Restricted Funds Expenditure Donations from Restricted Funds Net Restricted Funds NET Income Resources Funds Brought Forward Accumulated Funds c/fwd	2020 £ 19033 22148 508 0 3686 8 45382 25807 -288 988 3252 437 895 1757 249 2354 353 41 0 0 183 240 454 378 431 2060 68 1598 0 2353 172 43782 1600 3117 0 0 3117 1398 0 1719 3319 30254 33573	2019 £ 300 52263 2001 0 1400 8 55973 25737 296 970 4995 3118 817 2430 273 2484 299 322 0 0 425 0 291 288 299 2401 0 502 0
		2702 576
		49226 6747
		920 0 3313
		4233
		8794 1484
		-6045 702 29552
		30254

THE PUTSON COMMUNITY ASSOCIATION LTD STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30TH SEPTEMBER 2020

INCOMING RESOURCES Grants & Donations Received Herefordshire Council Corona virus grant HMRC JRS grants Interest Received Funds for Capital Projects Refunds Feed in tariff receipts FUNDRAISING ACTIVITIES Hall Bookings Fundraising Events LONG TERM LOANS Solar generating system TOTAL INCOMING RESOURCES OUTGOING RESOURCES Administration Expenses Fundraising and Event Expenses Donations made Matching funds transferred Garden & Community Projects & Equip Governance Charges Depreciation Solar Generating system Loan repayments Loan interest paid TOTAL OUTGOING RESOURCES NET MOVEMENT IN FUNDS ADD FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD	Un RestrictRestricted Total Funds Funds 2020 £ £ £ 0 3117 3117 10000 10000 9033 9033 8 0 8 0 0 0 0 0 0 3686 0 3686 22148 0 22148 508 0 508 0 0 0 45383 3117 48500 31914 0 31914 353 0 353 0 0 0 0 0 0 2120 1398 3518 378 0 378 2353 751 3104 0 0 0 6492 0 6492 172 0 172 43782 2149 45931 1601 968 2569 23346 6285 29631 24947 7253 32200	Un RestrictRestricted Total Funds Funds 2019 £ £ £ 300 920 1220 0 0 0 0 8 0 8 0 0 0 0 0 0 1400 0 1400 52263 0 52263 2001 3313 5314 0 0 0 55972 4233 60205 40644 0 40644 299 1558 1857 0 1484 1484 0 0 0 793 7236 8029 288 0 288 2702 905 3607 0 0 0 3924 0 3924 576 0 576 49226 11183 60409 6746 -6950 -204 16600 13235 29835 23346 6285 29631

All incoming resources and resources expended derive from continuing activities:

THE PUTSON COMMUNITY ASSOCIATION LTD BALANCE SHEET AS AT 30th SEPTEMBER 2020

Notes FIXED ASSETS Tangible Assets 4 CURRENT ASSETS Debtors 5 Cash at Bank and in hand 6 CURRENT LIABILITIES Creditors falling due within one year 7 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS less CURRENT LIABILITIES LONG TERM LIABILITIES 8 TOTAL NET ASSETS (LIABILITIES) CAPITAL AND RESERVES Funds carried forward Restricted Funds General Funds	2020 £ 21571 2565 13339 15904 4214 11690 33261 1060 32201 7253 24947 32200	2019 £ 24675 6013 9964 15977 3553 12424 37099 7466 29633 6285 23346 29631

The Directors statements required by sections 475 (2) and (3) are shown on the following page which forms part of the balance sheet.

THE PUTSON COMMUNITY ASSOCIATION LTD Balance Sheet (continued) Directors statements required by sections 475(2) and (3) For the year ended the 30th September 2020

In approving these financial statements as directors of the company we hereby confirm:

( a ) That for the year stated above the company was entitled to exemption conferred by section 477 of the Companies Act 2006;
( b ) That no notice has been deposited at the registered office of the company pursuant to section 476 requesting that an audit be conducted for the year ended September the 30th 2015.

( c ) That we acknowledge our responsibilities for:

Ensuring that the company keeps accounting records which comply with section 386; and
Preparing financial statements which give true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the year then ended in accordance with the requirements of sections 394 and 395 and which otherwise comply with the provision of the Companies Act relating to financial statements, so far as applicable to the company.

These accounts have been prepared on accordance with the special provisions part 15 of the Companies Act 2006 and the Financial Reporting Standard for Smaller Entities (effective) April 2008) relating to small companies.

The financial statements were approved by the Board on: 5th March 2021

And signed on its behalf by

John Eden

Managing Director

Registration Number 04887631

THE PUTSON COMMUNITY ASSOCIATION LTD NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30TH SEPTEMBER 2020

1. ACCOUNTING POLICIES

( a ) Basis of Accounting

The accounts have been prepared on a going concern basis and under the historical cost convention.

( b ) Fixed Assets and Depreciation

All non restricted fund assets over £500 are capitalised, depreciation

is provided on Fixed Assets on the reducing balance basis at the following rates:-

Plant and Equipment	20%
Kitchen Equipment	15%
Hall Equipment	15%
Office Equipment	25%
Solar Equipment	10%

( c ) Incoming Resources

Grants

Grants are recognised when the charity becomes unconditionally entitled to the grant.

Fundraising Activities

Income from room hire and fundraising activities are included when the services have been delivered.

( d ) Resources Expended

Expenditure is recognised on an accruals basis as liability is incurred.

( e ) Accumulated Funds

Restricted Funds

The charity's restricted funds are those where the donor has imposed restrictions on the use of funds.

Unrestricted General Funds

Unrestricted funds are those that can be used in accordance with the charitable objects of the company at the discretion of the trustees.

THE PUTSON COMMUNITY ASSOCIATION LTD NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30TH SEPTEMBER 2020

NTS RECEIVED/MADE Awards 4 All Hereford CC Community Award Fair Trade CO-OP 1% (2019/20) Other	Activity Café equipment, training (incl ECHO) Café equipment (ECHO) Café equipment (ECHO) Signage/Front entrance	2020 £ Grant Grant Matching Total ExpenditureRemaining 2020 bfwd Funds 2020 633 0 633 0 633 184 0 184 0 184 56 0 56 0 56 3116 401 0 3517 1398 2119 150 0 149.52 0 150 3116 1424 0 4876 1398 3142

2. GRANTS RECEIVED/MADE

THE PUTSON COMMUNITY ASSOCIATION LTD NOTES TO THE FINANCIAL STATEMENTS - Continued YEAR ENDED 30TH SEPTEMBER 2020 3. STAFF COSTS 2020 2019 £ £ Wages, NIC, Pensions 25809 25737 None of the Trustees/Directors received any remuneration during the year.

The number of people employed during the year was 3 (2019 3) 4. FIXED ASSETS Cost at 1 October Additions at cost Cost at 30th September Depreciation at 1st October Charge for prior year's assets Charge for current year's assets Total Charge for the year Depreciation at 30th September NET ASSETS AT 30-09-2020 NET ASSETS AT 30-09-2019 5. DEBTORS AND Prepayments Hall Bookings Donations 6. CASH AT BANK AND IN HAND Nat West - Reserve Account Nat West - Current Account NatWest - Restricted Funds Account Cash in Hand 7. CREDITORS Trade Creditors Income Tax, NIC,Pension Finance repayments due in next 12 months 8. LONG TERM LIABILITIES Solar Generation system Balance of loan at 1st October Repayments made in year Balance of loan at 30th September Repayments due next 12 months Balance at 30th September of following year	Total General Restricted £ £ £ 49687 38247 11440 0 0 0 49687 38247 11440 25012 17979 7033 3104 2353 751 0 0 0 3104 2353 751 28116 20332 7784 21571 17915 3656 24675 20268 4407 £ 1895 670 2565 £ 4665 5530 3144 0 13339 £ 1513 256 2445 4214 £ 9825 6320 3505 2445 1060	Total General Restricted £ £ £ 49687 38247 11440 0 0 0 49687 38247 11440 21405 15277 6128 3607 2702 905 0 0 0 3607 2702 905 25012 17979 7033 24675 20268 4407 28282 22970 5312 £ 6013 0 6013 £ 4158 4381 1425 0 9964 £ 973 221 2359 3553 £ 13749 3924 9825 2359 7466

In December 2015 a solar generation system was purchased for £22966 from Caplor Energy. Caplor provided finance of £21466 at 6% pa. Feed in tariff receipts are used to service and repay this loan. Minimum repayment of loan and interest is £2557 per annum.

/09 020

Section B

Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose.

‘N

IER

October 2018