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2023-12-31-accounts

ISLAND HOUSE COMMUNITY CENTRE

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

CHARITY REGISTRATION No: 1110519

Independent Examiners Ltd

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

1

ISLAND HOUSE COMMUNITY CENTRE

CONTENTS

Page 3 Legal and Administrative Information Page 4 - 6 Trustee Report Page 7 Independent Examiners Report to Trustees Page 8 Statement of Financial Activities Pages 9 Balance Sheet Pages 10-16 Notes to Financial Statements

2

Island House Community Centre Trustees Annual Report for the period 1[st] January to 31[st] December 2023

SECTION A – REFERENCE & ADMINISTRATION DETAILS
Charity Name Island House Community Centre
Charity Number 1110519
Principal Address Island House Community Centre
Roserton Street,
Isle of Dogs
London
E14 3PG
Managing Trustees Adeboyega Awokaya (until March 2023)
Jane Dance
Thomas Georgiou (from July 2023)
Robert Lambden
Kristin Papasolomontos (from July 2023)
Tom Pyke (until January 2023)
Joan Rock (from July 2023)
Dinah Rodell
Sarah Sauvat
SECTION B – STRUCTURE, GOVERNANCE & MANAGEMENT
Governing Document Declaration of Trust originally dated 30thJune 2005, as
amended on 10thFebruary 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.

SECTION C – OBJECTIVES & ACTIVITIES

Charitable Objects

3

Island House Community Centre Trustees Annual Report for the period 1[st] January to 31[st] December 2023

interest of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants, and

Activities

Public Benefit

Volunteer Contribution

SECTION D – ACHIEVEMENTS & PERFORMANCE

Projects

4

Island House Community Centre Trustees Annual Report for the period 1[st] January to 31[st] December 2023

We recorded 1,844 attendances at 185 sessions. We provided 34 choir sessions to 160 attendees, 44 craft sessions to 289 attendees, 46 lunch sessions to 783 attendees and 58 exercise sessions to 632 attendees. LB Tower Hamlets funding will enable this to continue into 2027.

Funding

Staffing

Rentals

Premises

SECTION E – FINANCIAL REVIEW

Reserves Policy

5

Island House Communtty Centre Trustee5 Annual Report for the period January to 31# December 2023 Parents and financial uncertainty. We are wothng to increase these agaln as soon as possible. Prfndpal Sources of Fundlng £2,51XJ from Canary Wharf Group for REFRESH £5,000 from Charles Hayward Foundation for 5KILL5 £24,080 from City Bridge trustforSENIORS £3,(￿ from London City Airport Community Fund forSKILLS £9,CKXI from Mayor of London (skills for Londoners) for SKILLS £6,000 from Mount Anvil for REFRESH £5,(KKI from Mount Anvil for SKIUS £10,000 from One Housing Group (Community Chest) for SKILLS £IO,CIXI from The National Lottery Community Fund for SKILLS £5.(JX) from Tower Hamlets (Small Grants) for REFRESH £5,760 from Tower Hamlets (Small Grants) for SKILLS SECTION F- OTHER OPTIONAL It4FORMATION None SEcfioN G -. DECLARATION TRUSTEES RESPONSIBILMES The Charitles Act 2011 require the trustees to p￿pare financlal statements for each flnanclal year. In preparing those financial statements the trustees are required to- Select sultable accounting pollcles and apply them consistently; Make ludgements and estimates that are reasonable and prudent: Prepare financial statements on the going concern basis unless It is inappropriate to presume that the trust wlll continue in exIsten￿. The trustees are responsible for keeping proper accounting records. which dlsclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguardin8 the assets of the trust and hence for taklng reasonable step5 for the preventlon and detection of fraud and other irregularities. The trustees decla￿ that they have approved the report above. Si8ned on behalf of the trustees by Slgnature: Full Name". Posltlon: Date: 2S/ 06/JOlJf

ISLAND HOUSE COMMUNITY CENTRE

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

Report to the trustees of Island House Community Centre on the accounts for the year ended 31st December 2023 set out on pages 8 to 16.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required this year under section 144 of the Charities Act 2011 (the Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:

  2. proper accounting records are kept (in accordance with section 130 of the Act); and

  3. accounts are prepared which agree with the accounting records and comply with the accounting requirements of

  4. the Act; or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

K Gomes MAAT FCIE Independent Examiners Ltd Unit 2, The Broadfields Business Centre Delling Lane, Bosham W. Sussex PO18 8NF

Signed : Date : 25.6.24

7

ISLAND HOUSE COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023

Notes
INCOME AND ENDOWMENTS FROM:
Donations and Legacies
4a
Trading Activities
4b
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
2023
2022
£
£
£
£
11,104
85,445
96,549
62,025
79,473
250
79,723
85,212
90,577
85,695
176,272
147,237
150,684
47,693
198,377
181,527
150,684
47,693
198,377
181,527
-60,107
38,002
-22,105
-34,290
52,603
18,790
71,393
111,203
3,888
0
3,888
-5,520
35,010
-35,010
0
0
31,394
21,782
53,176
71,393

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 10 to 16 form part of these financial statements.

8

ISLAND HOUSE COMMUNITY CENTRE

BALANCE SHEET AS AT 31ST DECEMBER 2023

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-23 31-Dec-22
Funds
Funds
Total
Total
£
£
£
£
31,531
11,291
42,822
38,934
830
0
830
1,107
3,532
8,334
11,866
4,330
0
2,157
2,157
28,642
3,532
10,491
14,023
32,972
4,499
0
4,499
1,620
-967
10,491
9,524
31,352
31,394
21,782
53,176
71,393
31,394
21,782
53,176
71,393
31,394
0
31,394
-5,026
0
0
0
57,629
0
21,782
21,782
18,790
31,394
21,782
53,176
71,393

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

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

9

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

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.

10

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

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-23
Additions
Cost at
31-Dec-23
Depreciation
01-Jan-23
Charge
Depreciation at
31-Dec-23
Net Book Value
31-Dec-23
Net Book Value
31-Dec-22
Fixtures &
Equipment
Fittings
Total
£
£
£
23,443
26,198
49,641
0
0
0
23,443
26,198
49,641
23,443
25,091
48,534
0
277
277
23,443
25,368
48,811
0
830
830
0
1,107
1,107

The annual commitments under non-cancelling operating leases and capital commitments are as follows: 2023- none (2022 - none)

11

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

3. FIXED ASSET INVESTMENTS

3. FIXED ASSET INVESTMENTS
Market value brought forward
Less sale proceeds
Unrealised gains in investments
Market value carried forward
Unrestricted Restricted
TOTAL
TOTAL
Funds
Funds
2023
2022
£
£
£
£
27,643
11,291
38,934
44,454
0
0
0
0
3,888
0
3,888
-5,520
31,531
11,291
42,822
38,934

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
Unrestricted Restricted
TOTAL
TOTAL
Funds
Funds
2023
2022
£
£
£
£
8,834
85,445
94,279
59,041
2,270
0
2,270
2,984
11,104
85,445
96,549
62,025
76,406
0
76,406
76,801
1,997
0
1,997
2,428
1,070
250
1,320
5,983
79,473
250
79,723
85,212

12

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

5. EXPENDITURE ON:
Notes
Charitable Activities
Staff Costs
Staff Salaries
11
Premises Cost
Utilities
Facilities and Maintenance
Repairs
Hall Hire Refunds
Running Costs
Insurance
Stationery and Postage
Telephone and IT
Copier
Subscriptions and Books
Staff Training and Conferences
Project Costs
Independent Examination
Legal and Professional Fees
Other Costs
Depreciation
Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2023
2022
£
£
£
£
108,140
30,049
138,189
132,369
20,536
0
20,536
6,401
0
0
0
10,944
1,000
0
1,000
3,423
1,310
0
1,310
0
3,278
0
3,278
3,025
355
0
355
182
7,824
0
7,824
6,690
3,042
0
3,042
2,412
2,148
0
2,148
970
487
0
487
302
126
17,644
17,770
11,820
1,680
0
1,680
1,620
360
0
360
1,000
277
0
277
369
150,684
47,693
198,377
181,527
6. CASH AT BANK AND IN HAND
Current Account
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Dec-23
31-Dec-22
£
£
£
£
0
2,157
2,157
28,642
0
2,157
2,157
28,642

13

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

7. FUNDS
Restricted Funds
ABLE/ SKILL
Health & Wellbeing
REF
Senior Health
Unrestricted Funds
General Funds
Designated Funds
Building Fund
Totals
Balance
Transfer between
Transfer of
Balance
01-Jan-23
Income
Funds
Expenditure
Overheads
31-Dec-23
£
£
£
£
£
£
5,726
47,865
24,879
-16,534
12,178
3,808
2,750
3,496
-1,930
1,132
7,934
11,000
5,157
-5,975
7,802
1,322
24,080
14,161
-10,571
671
18,790
85,695
0
47,693
-35,010
21,782
-5,027
94,465
57,629
150,684
35,010
31,394
57,629
0
-57,629
0
0
0
52,602
94,465
0
150,684
35,010
31,394
71,392
180,160
0
198,377
0
53,176

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.

Senior : Offers a portfolio of activities for the over 50s designed to address loneliness and improve mental and physical health.

“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 was set aside to deal with building repairs ,however the trustees decommissioned the designated building fund during the pandemic to use for general funds.

14

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

8. ANALYSIS OF NET ASSETS BY

FUND

FUND
8. ANALYSIS OF NET ASSETS BY
Liabilities (amounts falling due within
one year)
Fixed Assets and Investments
Current Assets
Unrestricted Restricted
Total
Total
Funds
Funds
31-Dec-23
31-Dec-22
£
£
£
£
32,361
11,291
43,652
39,672
3,532
10,491
14,023
32,972
-1,680
-1,680
-1,620
34,213
21,782
55,995
71,024

9. DEBTORS AND PREPAYMENTS

Debtors
10. CREDITORS ACCRUALS AND
DEFERRED INCOME: AMOUNTS
FALLING DUE WITHIN ONE YEAR
Creditors:
Independent Exam
HMRC
11. STAFF COSTS AND NUMBERS
Gross Wages and Salaries
Employer's National Insurance Costs
Employer Pension Contributions
Employees who were engaged in the activities:
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Dec-23
31-Dec-22
£
£
£
£
3,532
8,334
11,866
4,330
3,532
8,334
11,866
4,330
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Dec-23
31-Dec-22
£
£
£
£
1,680
0
1,680
1,620
2,819
0
2,819
0
4,499
0
4,499
1,620
31-Dec-23
31-Dec-22
£
£
123,854
118,339
11,206
10,932
3,129
3,098
138,189
132,369
31-Dec-23
31-Dec-22
TOTAL
TOTAL
5
5

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

15

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

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. (2022: 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.

16