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2024-12-31-accounts

ISLAND HOUSE COMMUNITY CENTRE

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

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 - 7 Trustee Report Page 8 Independent Examiners Report to Trustees Page 9 Statement of Financial Activities Pages 10 Balance Sheet Pages 11-17 Notes to Financial Statements

2

SECTION A – REFERENCE & ADMINISTRATION DETAILS 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
Jane Dance (until May 2024)
Thomas Georgiou
Robert Lambden
Kristin Papasolomontos
Joan Rock
Dinah Rodell
Sarah Sauvat (until September 2024)

SECTION B – STRUCTURE, GOVERNANCE & MANAGEMENT Governing Document Declaration of Trust originally dated 30[th] June 2005, as amended on 10[th] 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.

SECTION C – OBJECTIVES & ACTIVITIES

Charitable Objects

3

Activities

Public Benefit

Volunteer Contribution

SECTION D – ACHIEVEMENTS & PERFORMANCE

Billy’s Pantry

Digital Day

Refresh

4

Seniors

Skills

Financials

Social Media

Staffing

Rentals

Premises

5

SECTION E – FINANCIAL REVIEW

Reserves Policy

Principal Sources of Funding

Grants Awarded for 2024 General Digital Pantry Refresh Seniors Skills
09-Jan
19-Jan
City Bridge Trust
MCGP (Digital Day)
6,250 1,720
12-Feb
13-Feb
22-Feb
Hill Dickinson Foundation
MCGP (Seniors)
Housing Association Consortium
2,500 6,250 5,000
21-Mar
28-Mar
Tackling Pensioner Poverty
City Bridge Trust
1,720 10,000
08-Apr
12-Apr
19-Apr
Albert Hunt
B&Q Foundation (Neighbourly)
MCGP (Digital Day & Seniors)
2,000
10,000
6,250 6,250
02-May
03-May
Landsec Futures Community Grant (CAF)
Poplar HARCA - Just Say Hello
2,000 1,020
21-Jun
30-Jun
The National Lottery (Awards for All)
City Bridge Trust
1,720 20,000
02-Jul
17-Jul
23-Jul
26-Jul
Skipton Charitable Foundation
Anton Jurgens Charitable Trust
MCGP (Digital Day & Seniors)
Riverside OHG Community Chest
1,500 6,250 6,250 10,000
10,080
21-Aug
23-Aug
Isle of Dogs Grant Chest
Mount Anvil (year 2 of 3)
8,500
6,000
5,000
01-Oct
18-Oct
City Bridge Trust
MCGP (Digital Day & Seniors)
6,250 1,720
6,250
06-Nov
25-Nov
28-Nov
Bernard Sunley
The Clothworkers' Foundation
Charkes S. French Charitable Trust
3,000
14,000
2,000
169,480 34,500 25,000 2,500 14,500 31,880 61,100

SECTION F – OTHER OPTIONAL INFORMATION

6

SECTION G - DECLARATION

TRUSTEES RESPONSIBILITIES

The Charities Act 2011 require the trustees to prepare financial statements for each financial year. 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.

The trustees declare that they have approved the report above. Signed on behalf of the trustees by

Signature:

Full Name: Morlai Kargbo, FCCA

Position: Treasurer

Date : 31/05/2025

7

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 2024 set out on pages 9 to 17.

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, Signed : The Broadfields Business Centre Date : 23.6.25 Delling Lane, Bosham W. Sussex PO18 8NF

8

ISLAND HOUSE COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

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
2024
2023
£
£
£
£
37,279
134,980
172,259
96,549
88,547
0
88,547
79,723
125,826
134,980
260,806
176,272
185,434
65,811
251,245
198,377
185,434
65,811
251,245
198,377
-59,608
69,169
9,561
-22,105
31,394
21,782
53,176
71,393
1,468
0
1,468
3,888
43,264
-43,264
0
0
16,518
47,687
64,205
53,176

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 11 to 17 form part of these financial statements.

9

ISLAND HOUSE COMMUNITY CENTRE

BALANCE SHEET AS AT 31ST DECEMBER 2024

Unrestricted Restricted **31-Dec-24 ** 31-Dec-23
Notes Funds Funds Total Total
£ £ £ £
Fixed Assets
Investments 3 10,999 11,291 22,290 42,822
Fixtures & Fittings 2 622 0 622 830
Current Assets
Debtors 9 2,460 0 2,460 11,866
Cash at bank and in hand Cash at bank and in hand 6 7,200 36,396 43,596 2,157
Total Current Assets 9,660 36,396 46,056 14,023
Creditors: amounts falling due
within one year 10 4,763 0 4,763 4,499
NET CURRENT ASSETS 4,897 36,396 41,293 9,524
TOTAL ASSETSless current
liabilities 16,518 47,687 64,205 53,176
NET ASSETS 8 16,518 47,687 64,205 53,176
General Funds 16,518 0 16,518 31,394
Designated Funds 7 0 0 0 0
Restricted Funds 7 0 47,687 47,687 21,782
Total Funds 16,518 47,687 64,205 53,176

31/05/2025 Approved by the Trustees on …………………………………………………………….. and Signed on their behalf by ……………………………………………………………………, (Trustee) tt Morlai Kargbo, FCCA

10

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

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.

11

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

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-24
Additions
Cost at
31-Dec-24
Depreciation
01-Jan-24
Charge
Depreciation at
31-Dec-24
Net Book Value
31-Dec-24
Net Book Value
31-Dec-23
Fixtures &
Equipment
Fittings
Total
£
£
£
23,443
26,198
49,641
0
0
0
23,443
26,198
49,641
23,443
25,368
48,811
0
208
208
23,443
25,575
49,018
0
622
622
0
830
830

The annual commitments under non-cancelling operating leases and capital commitments are as follows: 2024- none (2023 - none)

12

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

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
2024
2023
£
£
£
£
31,531
11,291
42,822
38,934
-22,000
0
-22,000
0
1,468
0
1,468
3,888
10,999
11,291
22,290
42,822

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
2024
2023
£
£
£
£
34,500
134,980
169,480
94,279
2,779
0
2,779
2,270
37,279
134,980
172,259
96,549
84,420
0
84,420
76,406
1,780
0
1,780
1,997
2,347
0
2,347
1,320
88,547
0
88,547
79,723

13

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

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
Equipment Hire
Project Costs
Independent Examination
Legal and Professional Fees
Other Costs
Depreciation
6. CASH AT BANK AND IN HAND
Current Account
Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024
2023
£
£
£
£
109,081
39,894
148,975
138,189
11,804
0
11,804
20,536
16,116
0
16,116
0
26,055
0
26,055
1,000
1,300
0
1,300
1,310
3,826
0
3,826
3,278
329
0
329
355
8,556
0
8,556
7,824
3,035
0
3,035
3,042
2,898
0
2,898
2,148
276
0
276
487
240
0
240
120
0
25,917
25,917
17,770
1,710
0
1,710
1,680
0
0
0
360
208
0
208
277
185,434
65,811
251,245
198,377
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Dec-24
31-Dec-23
£
£
£
£
7,200
36,396
43,596
2,157
7,200
36,396
43,596
2,157

14

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

7. FUNDS
Restricted Funds
SKILL
Health & Wellbeing
REF
Senior Health
Digital Day
Billys Pantry
Unrestricted Funds
General Funds
Designated Funds
Building Fund
Totals
Balance
Transfer between
Transfer of
Balance
01-Jan-24
Income
Funds
Expenditure
Overheads
31-Dec-24
£
£
£
£
£
£
12,177
61,100
0
26,153
-12,204
34,920
1,132
0
0
0
-1,132
0
7,803
14,500
0
7,245
-6,545
8,513
670
31,880
0
13,955
-16,357
2,238
0
25,000
0
17,442
-7,558
0
0
2,500
0
1,015
532
2,017
21,782
134,980
0
65,811
-43,264
47,687
31,394
127,294
0
185,434
43,264
16,518
0
0
0
0
0
0
31,394
127,294
0
185,434
43,264
16,518
53,176
262,274
0
251,245
0
64,205

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.

15

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

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-24
31-Dec-23
£
£
£
£
11,621
11,291
22,912
41,883
9,660
36,396
46,056
14,023
-4,763
0
-4,763
-1,680
16,518
47,687
64,205
54,226

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-24
31-Dec-23
£
£
£
£
2,460
0
2,460
11,866
2,460
0
2,460
11,866
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Dec-24
31-Dec-23
£
£
£
£
1,710
0
1,710
1,680
3,053
0
3,053
2,819
4,763
0
4,763
4,499
31-Dec-24
31-Dec-23
£
£
128,630
123,854
11,661
11,206
8,684
3,129
148,975
138,189
31-Dec-24
31-Dec-23
TOTAL
TOTAL
6
5

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

16

ISLAND HOUSE COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

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. (2023: 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.

17