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2020-12-31-accounts

ISLAND HOUSE COMMUNITY CENTRE

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020

CHARITY REGISTRATION No: 1110519

Pages 2 to 5 Trustees' Report Page 6 Statement of Financial Activities Page 7 Balance Sheet Pages 8 to 14 Notes to the Financial Statements Page 15 Independent Examiner's Report to the Trustees

Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF

1

ISLAND HOUSE COMMUNITY CENTRE

TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2020

SECTION A - REFERENCE & ADMINISTRATION DETAIL

Charity Name Island House Community Centre Charity Number 1110519 Principle Address Island House Community Centre Roserton Street Isle of Dogs London E14 3PG

MANAGING TRUSTEES Anthony Alderman (Chair) John Beha (Treasurer) Jane Dance Stephanie Dickinson Robert Lambden Tom Pyke

INDEPENDENT EXAMINER P B Robinson MAAT FCIE Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF

SECTION B - STRUCTURE, GOVERNANACE & MANAGEMENT

GOVERNING INSTRUMENT Declaration of Trust dated 30th June 2005, as amended on 10th February 2016

LEGAL STATUS

Unincorporated

TRUSTEE SELECTION METHOD Appointed by the existing trustees

ADDITIONAL INFORMATION

The Trustees meet at least four times a year are not remunerated by the Charity for their work.

Legal ownership of the Charity’s land and building is vested in the URC Thames North Trust who continue as the Custodian Trustee for the Charity.

2

ISLAND HOUSE COMMUNITY CENTRE

TRUSTEES REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

SECTION C - OBJECTIVES & ACTIVITIES

Charitable Objects

Activities

Public Benefit

Volunteer Contribution

3

ISLAND HOUSE COMMUNITY CENTRE

TRUSTEES REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

SECTION D - ACHIEVEMENTS & PERFORMANCE

Projects

Funding

Staffing

Rentals

4

ISLAND HOUSE COMMUNITY CENTRE

TRUSTEES REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

SECTION D - ACHIEVEMENTS & PERFORMANCE (Continued)

Premises

SECTION E - FINANCIAL REVIEW

Reserves Policy

Principle Sources of Funding

SECTION F - OTHER OPTIONAL INFORMATION

SECTION G DECLARATION

Trustees Responsibilities

The Charities Act 2011 require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trust and of the surplus of the trust for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Dated …………………………………………………………………………………………………………… and

Signed on their behalf by ……………………………………………………………, (Trustee)

5

ISLAND HOUSE COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020

Notes
INCOME AND ENDOWMENTS FROM:
Donations and Legacies
4a
Trading Activities
4b
Investments
4c
TOTAL INCOME
EXPENDITURE ON:
Charitable Activities
5
TOTAL EXPENDITURE
NET INCOME/ EXPENDITURE
Total Funds Brought Forward
Unrealised Gains/Losses on
Revaluation of Investments
3
Overhead & General Transfers
7
TOTAL FUNDS CARRIED FORWARD
Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2020
2019
£
£
£
£
8,622
148,163
156,785
243,977
49,250
2,329
51,579
68,266
8
0
8
8
57,880
150,492
208,372
312,251
144,443
134,575
279,018
356,559
144,443
134,575
279,018
356,559
-86,563
15,917
-70,646
-44,308
199,469
18,662
218,131
242,210
6,593
0
6,593
20,229
30,622
-30,622
0
0
150,121
3,957
154,078
218,131

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 8 to 14 form part of these financial statements.

6

ISLAND HOUSE COMMUNITY CENTRE

BALANCE SHEET AS AT 31ST DECEMBER 2020

Notes
Fixed Assets
Investments
3
Fixtures & Fittings
2
Current Assets
Debtors
9
Cash at bank and in hand
6
Total Current Assets
Creditors:
amounts falling due
within one year
10
NET CURRENT ASSETS
TOTAL ASSETSless current
liabilities
NET ASSETS
8
General Funds
Designated Funds
7
Restricted Funds
7
Total Funds
Unrestricted
Restricted
31-Dec-20 31-Dec-19
Funds
Funds
Total
Total
£
£
£
£
89,837
0
89,837
133,244
1,968
0
1,968
2,623
3,699
0
3,699
15,231
56,117
6,887
63,004
94,138
59,816
6,887
66,703
109,369
1,500
2,930
4,430
27,105
58,316
3,957
62,273
82,264
150,121
3,957
154,078
218,131
150,121
3,957
154,078
218,131
60,284
0
60,284
66,225
89,837
0
89,837
133,244
0
3,957
3,957
18,662
150,121
3,957
154,078
218,131

Approved by the Trustees on …………………………………………………………….. and

Signed on their behalf by ……………………………………………………………………, (Trustee)

7

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020

1. ACCOUNTING POLICIES

Incoming Resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

▪ the charity becomes entitled to the resources;

▪ the trustees are virtually certain they will receive the resources; and

▪ the monetary value can be measured with sufficient reliability

Incoming Resources with related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Grants with performance conditions

Where the charity receives grants with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the charity has provided the specified service or output.

Grants receivable without performance conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Tax reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA during the same period as the gift to which they relate.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services has been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity.

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.

Investment Income

This is included in the accounts when receivable.

Investment gains and losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

8

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

Expenditure and liabilities

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.

Support Costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Changes in Accounting policies and previous accounts

There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts.

Assets

Tangible fixed assets (with the exception of the land and buildings) are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation

Depreciation is calculated at a rate to write off the cost at 25% p.a. on a reducing balance over their estimated useful lives, at the end of which period any remaining book value can be written off.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end.

Basis of preparation:

The financial statements have been prepared on the historical cost basis of accounting in accordance with the Charities Act 2011 and in accordance with applicable accounting standards. In preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2015).

2. TANGIBLE FIXED ASSETS
Cost
01-Jan-20
Additions
Cost at
31-Dec-20
Depreciation
01-Jan-20
Charge
Depreciation at
31-Dec-20
Net Book Value
31-Dec-20
Net Book Value
31-Dec-19
Fixtures &
Equipment
Fittings
Total
£
£
£
23,443
26,198
49,641
0
0
0
23,443
26,198
49,641
23,443
23,575
47,018
0
655
655
23,443
24,230
47,673
0
1,968
1,968
0
2,623
2,623

The annual commitments under non-cancelling operating leases and capital commitments are as follows:

2020 - none (2019 - none)

9

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

3. FIXED ASSET INVESTMENTS

Market value brought forward
Less sale proceeds
Unrealised gains/(losses) in investments
Market value carried forward
Unrestricted Restricted
TOTAL
TOTAL
Funds
Funds
2020
2019
£
£
£
£
133,244
0
133,244
113,015
-50,000
0
-50,000
0
6,593
0
6,593
20,229
89,837
0
89,837
133,244

This investment is held in COIF investment Income Units by Thames North Trust on behalf of Island House.

4. INCOME AND ENDOWMENTS FROM:
Notes
a) Donations and Legacies
Grants
7
Trust Income
b) Trading Activities
Lettings and Rent
FIT and Export Tariffs
Other income
c) Investments
Interest
Unrestricted Restricted
TOTAL
TOTAL
Funds
Funds
2020
2019
£
£
£
£
3,000
148,163
151,163
238,465
5,622
5,622
5,512
8,622
148,163
156,785
243,977
35,808
35,808
65,412
2,259
2,259
1,682
11,183
2,329
13,512
1,172
49,250
2,329
51,579
68,266
8
8
8
8
0
8
8

10

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

5. EXPENDITURE ON:
Notes
Charitable Activities
Staff Costs
Staff Salaries
11
Temporary Staff
Recruitment
Premises Cost
Utilities
Facilities and Maintenance
Repairs
Improvement to Building
Running Costs
Insurance
Stationery and Postage
Telephone and IT
Copier
Subscriptions and Books
Equipment Purchases
Staff Training and Conferences
Events & Other Hire Project Costs
Materials
Publicity
Hospitality
Travel
Independent Examination
Legal and Professional Fees
Volunteer Expenses
Other Costs
Grants Paid
Depreciation
Other Costs
Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2020
2019
£
£
£
£
107,578
109,131
216,709
262,855
900
900
705
302
302
1,433
7,841
7,841
4,688
5,957
5,957
7,644
865
865
2,739
0
2,107
3,660
3,660
3,424
457
457
1,857
9,979
373
10,352
10,213
3,202
3,202
3,251
559
559
399
249
249
60
671
671
2,449
24,399
24,399
47,426
0
775
0
215
0
467
20
20
200
1,500
1,500
1,500
350
370
720
1,255
0
0
0
0
655
655
874
0
23
144,443
134,575
279,018
356,559
6. CASH AT BANK AND IN HAND
Current Account
Petty Cash
Business Account
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Dec-20 31-Dec-19
£
£
£
£
39,820
6,887
46,707
77,848
97
97
97
16,200
16,200
16,193
56,117
6,887
63,004
94,138

11

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

7. FUNDS
Restricted Funds
ABLE/ SKILL
Dance Project
Health & Wellbeing
Community Parents Project
Youth Project
Millwall Park Gym
Unrestricted Funds
General Funds
Designated Funds
Building Fund
Special Purposes
Legacy Fund
Totals
Balance
Transfer between
Transfer of
Balance
01-Jan-20
Income
Funds
Expenditure
Overheads
31-Dec-20
£
£
£
£
£
£
7,873
24,380
0
23,163
-5,133
3,957
1,579
0
-1,579
0
0
0
3,791
5,000
-8,579
177
-35
0
-1,314
121,112
13,057
111,235
-21,620
0
6,073
0
-6,073
0
0
0
660
0
-660
0
0
0
18,662
150,492
-3,834
134,575
-26,788
3,957
66,225
57,880
3,834
94,443
26,788
60,284
58,494
0
-865
0
0
57,629
74,750
6,593
865
50,000
0
32,208
199,469
64,473
3,834
144,443
26,788
150,121
218,131
214,965
0
279,018
0
154,078

RESTRICTED FUNDS:

Community Parents Project (CPP) - a volunteer training and peer support programme for first time pregnant mums on the Isle of Dogs called "Community Parents".

SKILLS: This is the continuation of ABLE project.

“Transfer of overheads” - Funders are asked to recognise that a portion of restricted project funds are used to cover costs incurred by Island House itself in delivering the project outputs and to contribute to our central support and core charitable running costs, as detailed in the funding applications. These are shown as “transfers of overheads”.

DESIGNATED FUNDS:

Repairs Fund: - A Designated Fund set aside to deal with repairs identified by the quinquennial surveyor’s reports, to be added to on an annual basis by an amount identified in the budget , with actual repair costs charged to this fund. This enables property repairs to be averaged out over a number of years.

Special Purposes Legacy Fund : - A Designated Fund created from the balance of past legacies, kept to fund occasional and exceptional, non-recurring expenditure not included in the annual budget.

12

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

8. ANALYSIS OF NET ASSETS BY

FUND

Liabilities (amounts falling due within
one year)
9. DEBTORS AND PREPAYMENTS
Sundry Debtors
10. CREDITORS ACCRUALS AND
DEFERRED INCOME: AMOUNTS
FALLING DUE WITHIN ONE YEAR
Creditors:
Funds
General
11. STAFF COSTS AND NUMBERS
Gross Wages and Salaries
Employer's National Insurance Costs
Employer Pension Contributions
Fixed Assets and Investments
Current Assets
Unrestricted Restricted
Total
Total
Funds
Funds
31-Dec-20 31-Dec-19
£
£
£
£
91,805
0
91,805
135,867
59,816
6,887
66,703
109,369
-1,500
-2,930
-4,430
-27,105
150,121
3,957
154,078
218,131
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Dec-20 31-Dec-19
£
£
£
£
3,699
3,699
15,231
3,699
0
3,699
15,231
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Dec-20 31-Dec-19
£
£
£
£
2,930
2,930
21,596
1,500
1,500
5,509
1,500
2,930
4,430
27,105
31-Dec-20 31-Dec-19
£
£
201,947
243,215
9,843
14,240
4,131
5,400
215,921
262,855

Employees who were engaged in the activities:

**31-Dec-20 ** 31-Dec-19
TOTAL TOTAL
11 13

No employees received emoluments in excess of £60,000. Staff are paid through the PAYE system.

13

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

12. TRUSTEES AND OTHER RELATED PARTIES

No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them. (2019: None)

13. FREEHOLD PROPERTY

The charity occupies the freehold property at Roserton Street, Isle of Dogs, London, E14 3PG, which is held by Thames North Trust of the United Reformed Church as the custodian trustee. Thames North Trust is a company limited by guarantee, registered in England No. 75432, registered charity no. 1022551. The replacement value of the building for insurance purposes was £1,536,230 at 31st December 2017. The property is not included in the accounts as the Island House Community Centre charity is not the registered proprietor, does not have the right of sale and cannot determine what might happen to any proceeds of sale.

14