## **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 - 

1. 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 

2. 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 

1. 



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



2. 



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

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



All incoming resources and resources expended derive from continuing activities: 

3. 



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

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



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

4. 



## **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: 

1. Ensuring that the company keeps accounting records which comply with section 386; and 

2. 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** 

5. 



**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. 

6. 



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

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



## **2. GRANTS RECEIVED/MADE** 

7. 



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

8. 



## | The Putson Community Association Ltd © °°) es REBLOG 

## /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 

2 

October 2018