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2022-03-31-accounts

for the Year Ended 3 1March 2022
2022 2021
Unrestricted Restricted Total Total
fund funds funds funds
Notes
INCOME AND ENDOWMENTS FROM
Donations
and legacies
39,714 39,714 82,769
Charitable
activities
Highfield
Recreation
Project 5,252 5,252 2,621
Room hire 17/80 17,380
Subscriptions 887 887
Other trading activities 60,716 60,716 1,407
Investment
income
24 24 3
Total 123,973 123,973 86,800
EXPENDITURE ON
Raising funds 77/46 77,346 5,150
Charitable
activities
Highfield
Recreation
Project 3,796 3,796 10,677
Premises costs 14,845 14,845 13,420
Lend a Hand Project 1,682
Other 25,460 25,460 23,570
Total 121,447 121,447 54,499
NET INCOME 2,526 2,526 32,301
Transfers
between
funds 16 (4,079) 4,079
Net movement
in funds
(1,553) 4,079 2,526 32,301
RECONCILIATION OF FUNDS
Total funds brought forward 389,811 2,586 392,397 360,096
TOTAL FUNDS CARRIED FORWARD 388,258 6,665 394,923 392,397

THE GREGSON COMM UNITY
ASSOCIAT
ION LTD REGISTERED NUMBER: 05 676887
BALANCE SHEET
31 March 2022
2022 2021
Unrestricted Restricted Total Total
fund funds funds funds
Notes
FIXEDASSETS
Intangible
assets
35,175 35,175 41,475
Tangible assets .338,615 338,615 345,745
373,790 373,790 387,220
CURRENT ASSETS
Stocks 10 5,000 5,000
Debtors 11 5,093 5,093 1,101
Cash at bank and in hand 75,558 6,665 82,223 68,458
85,651 6,665 92/16 69,559
CREDITORS
Amounts
falling due within
one year 12 (27,895) (27,895) (12,223)
NET CURRENT ASSETS 57,756 6,665 64,421 57,336
TOTAL ASSETSLESSCURRENT
LIABILITIES 431,546 6,665 438,211 444,556
CREDITORS
Amounts
falling due after
more than one year 13 (43,288) (43,288) (52,159)
NET ASSETS 388,258 6,665 394,923 392,397
FUNDS 16
Unrestricted
funds
388,258 389,811
Restricted
funds
6,665 2,586
TOTAL FUNDS 394,923 392,397

for t he Year Ended 31March 2022 he Year Ended 31March 2022
2. OTHER TRADING ACTIVITIES
2022 2021
Subscription s 1,407
Bar income 60,716
60,716 1,407
3. INVESTMENT INCOME
2022 2021
Bank deposit interest 24
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2022 2021
Depreciation - owned assets 10,948 10,387
Goodwill
amortisation
6,300 6,300

2022 2021
Barstaff 5

TO THE FINANCIAL STATEMENTS - continued
Year Ended 31 March 2022
TO THE FINANCIAL STATEMENTS - continued
Year Ended 31 March 2022
TO THE FINANCIAL STATEMENTS - continued
Year Ended 31 March 2022
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
INCOME AND ENDOWMENTS FROM
Donations
and legacies
58,895 23,874 82,769
Charitable
activities
Highfield
Recreation Project
2,621 2,621
Other trading activities 1,407 1,407
Investment
income
3 3
Total 62,926 23,874 86,800
EXPENDITURE ON
Raising funds 2,623 2,527 5,150
Charitable
activities
Highfield
Recreation Project
2,673 8,004 10,677
Premises costs 5,475 7,945 13,420
Lend a Hand Project 572 1,110 1,682
Other 22,561 1,009 23,570
Total 33,904 20,595 54,499
NET INCOME 29,022 3,279 32,301
Transfers
between
funds
2,358 (2,358)
Net movement
in funds
31,380 921 32,301
RECONCILIATION
OF FUNDS
Total funds brought
forward
358,431 1,665 360,096
TOTAL FUNDS CARRIED FORWARD 389,811 2,586 392,397
INTANGIBLE FIXEDASSETS
Goodwill
COST
At 1 April 2021 and 31 March 2022 63,000
AMORTISATION
At 1 April 2021 21,525
Charge for year 6+00
At 31 March 2022 27,825
NET BOOK VALUE
At 31 March 2022 35,175
At 31 March 2021 41,475

TANGIBLE FIXEDASSETS
Freehold Plant and
property machinery Totals
COST
At I April 2021 402,133 51,367 453,500
Additions 3,818 3,818
At 31 March 2022 402,133 55,185 457+18
DEPRECIATION
At 1 April 2021 62,577 45,178 107,755
Charge for year 8,042 2,906 10,948
At 31 March 2022 70,619 48,084 118,703
NET BOOK VALUE
At 31 March 2022 331,514 7,101 338,615
At 31 March 2021 339,556 6,189 345,745

for th e Year Ended 31March 20 22
10. STOCKS
2022 2021
Stocks 5,000
11. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
Trade debtors 2,108
VAT 1,101
Prepayments 2,985
5,093 1,101
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
Bank loans and overdrafts (see note 14) 11,822 11,022
Trade creditors 3,070
Social security and other taxes 742
VAT 2,365
Accrued expenses 9,896 1,201
27,895 12,223
13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2022 2021
Bank loans (see note 14) 43,288 52,159
14. LOANS
An analysis ofthe maturity ofloans is given below:
2022 2021
Amounts
falling due within
one year on demand:
Bank loans 11,822 11,022
Amounts
falling between
one and two years:
Bank loans - 1-2years 11,822 11,822
Amounts
falling due between two and five years:
Bank loans - 2-5 years 31,466 40,337

SECURED DEBTS SECURED DEBTS
The following
secured debts are included
within creditors:
2022 2021
Bank loans 55,110 63,181
The loan is secured by a legal mortgage charge on 33 and 35 Moorgate, Lancaster
MOVEMENT IN FUNDS
Restricted Unrestricted
projects &
Programmes Window General Total
Fund Fund Fund Funds
Donations
8r, Legacies
Crowdfunder 22,479 22,479
Carlsberg 2,500 2,500
LCC Covid Funding 10,667 10,667
Other Donations 4,068 4,068 .
39,714 39,714
Income from Charitable Activities
Highfield
Road Project
5,252 5,252
Room Hire 17,380 17,380
Subscriptions 887 887
Other Trading Activities 60,716 60,716
Investment
Income
24 24
Total Income 123,973 123,973
Expenditure 121,447 121,447
Net Movement
Before Transfers
2,526 2,526
Transfers
Between Funds
(921) 5,000 (4,079)
Fund balance Brought Forward 921 1,665 389,811 392/97
Fund Balance Carried Forward 6,665 388,258 394,923

2022 2021
Bar sales 60,716
Barpurchases 28,015
Gross profit 32,701
Staffcosts 27,285
Repairs and renewals 2,679
Performing
rights
358
Licences and sundries 557
Heat and light 4,599
Business rates and water 327
Insurance 668
Bank charges 1,160
37,633
Net profit (loss) (4,931)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31March 2022
2022 2021
INCOME AND ENDOWMENTS
Donations and legacies
Donations 39,714 82,769
Other trading activities
Sub scriptions 1,407
Bar income 60,716
60,716 1,407
Investment
income
Bank deposit interest 24
Charitable
activities
Highfield
Recreation Project
5/52 2,621
Subscriptions 887
Room hire 17/80
23+19 2,621
Total incoming resources 123,973 86,800
EXPENDITURE
Raising donations
and legacies
Insurance 231
Fundraising
and events
2,837 2,539
Support &coordinators 8,861 2,380
11,698 5,150
Other trading activities
Bar expenses 65,648
Charitable
activities
Highfield
Recreation Project
3,796 2,673
Lend ahand project 1,682
Rates 101
Water 228 1,883
Repairs &renewals 8,691 8,333
Insurance
Heat &light
1/46
4,479
1,374
1,830
Highfield
floodlights
8,004
18,641 25,779

for the Year Ended 31Mar ch 2022
2022 2021
Charitable
activities
Other
Interest payable 2,990 3,603
Support costs
Management
Telephone &internet 1,527 667
Postage and stationery 378 909
Sundries 210
Software licences 364
2,479 1,576
Finance
Bank charges 493 405
Other
Amortisation
Depreciation
ofintangible
fixed assets
oftangible fixed assets
6/00
10,948
6,300
10,386
17+48 16,686
Governance costs
Accountancy and legal fees 2+50 1,300
Total resources expended 121,447 54,499
Net income 2,526 32,301