COMMUNITY CLUBHOUSE & GARDENS (Formerly THE CLUB HOUSE MANAGEMENT COMMITTEE)
Financial Statements For the Year Ended 31st May 2024
Charity Number 1116705 Company number 05466142
COMMUNITY CLUBHOUSE & GARDENS (Formerly THE CLUB HOUSE MANAGEMENT COMMITTEE)
Index To The Financial Statements
For the Year Ended 31st May2024
| Page | |
|---|---|
| Charity Information | 2 |
| Trustees’ Report | 3-5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9-11 |
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COMMUNITY CLUBHOUSE & GARDENS (Formerly THE CLUB HOUSE MANAGEMENT COMMITTEE)
For the Year Ended 31st May 2024
CHARITY INFORMATION
TRUSTEES
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
BRIAN LLOYD RHIANNA BRYAN ANGELA BEBBINGTON PATRICK OLIVER ELINOR RICHARDS LINDA MCHUGHS WILLIAM ALLAN GLENNIS JAMIE JERRED RASMUSSEN
CHARITY NUMBER 1116705
BANKERS
HSBC
High Street Mold
REGISTERED ADDRESS
The Club House Park Avenue Mold CH7 1RY
CONTACT INFORMATION
Pwll Glas Farm Cottage Gwernaffield Road Mold CH7 1RQ
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COMMUNITY CLUBHOUSE & GARDENS (Formerly THE CLUB HOUSE MANAGEMENT COMMITTEE)
Trustees’ Report
The Trustees present their annual report with the accounts of the charity for the Year Ended 31st May 2024.
THE OBJECTS OF THE CHARITY
The objects of THE COMMUNITY CLUB & GARDENS (hereinafter referred to as CCAG) are:
TO PROMOTE FOR THE BENEFIT OF THE INHABITANTS OF BRYN GWALIA (MOLD) AND THE SURROUNDING AREA THE PROVISION OF FACILITIES FOR EDUCATION, RECREATION OR OTHER LEISURE TIME OCCUPATION OF INDIVIDUALS WHO HAVE NEED OF SUCH FACILITIES BY REASON OF THEIR YOUTH, AGE, INFORMITY OR DISABLEMENT, FINANCIAL HARDSHIP OR SOCIAL AND ECONOMIC CIRCUMSTANCES OR FOR THE PUBLIC AT LARGE IN THE INTERESTS OF SOCIAL WELFARE AND WITH THE OBJECT OF IMPROVING THE CONDITION OF LIFE OF THE SAID INHABITANTS
In planning our activities for the year we kept in mind the Charity Commission’s guidance on public benefit at our trustee meetings. The Charity meets the Charity Commission's public benefit criteria under both the advancement of education, the advancement of citizenship or community development headings.
GOVERNANCE AND MANAGEMENT STRUCTURE
The Governing Document for CCAG is
MEMORANDUM AND ARTICLES OF ASSOCIATION INCORPORATED 27 MAY 2005 Trustees are appointed by the members, on a rolling programme, to serve for at least one year but may be re-elected or re-appointed.
The administrative work of the CCAG is carried out by the executive committee or by delegation to a sub-committee who report to regular Trustee meetings. Meetings are normally held six times a year at the centre offices and at the Annual General meeting. Dates and times of these meetings are published.
ACHIEVEMENTS AND PERFORMANCE IN THE YEAR
This clubhouse had another successful year of development. Hire fees and capacity levels were similar to prior year and we thank the hirers and users for their continued support.
We were able to continue our major renovations and improvement to the site. During the year we undertook a fantastic regeneration of the outside garden area thanks to a WCVA Landfill Disposals Tax Community Scheme grant (LDTCS). The funds were used to create new accessible pathways in the community garden and transform the growing spaces over the year.
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It was that good that post completion, thanks to the excellent and determined work of the committee and other volunteers we were awarded a Green Flag Community Award.
The joy was not just outside, inside we were grateful to the Postcode Lottery (Community Trust) for their support to run a multitude of community activities. These included arts and crafts, gardening, and mindfulness sessions.
In addition to the major funders, we are grateful to the following funders who helped us deliver a series of activities for the community including Assura Community Fund, Comic Relief, the Social Isolation/Winter Pressures (FLVC/FCC) and the Community Foundation Wales (Flintshire funds).
PLANS FOR FUTURE PERIODS
We will continue to be used by the community in our hall, meetings rooms and outdoor space. As well as the individuals, and community groups we support we have also established several
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working partnerships with third and public sector organisations including NEWMIND, the local council resilience team, youth services and the local voluntary council.
We continue to seek further grants to improve our community facility and the activities it undertakes.
FINANCIAL REVIEW
CCAGs' policy on reserves is to hold sufficient resources to continue the charitable activities of the CCAG should income and fundraising activities fall short.
Any surplus funds which are not likely to be needed to pay for activities are placed on deposit to earn interest.
The building is also in need of regular maintenance and over time capital building works that require us to set aside funds for the current and future years. We also look to spend to economise and will be looking at our carbon footprint and potential renewable energy solutions.
Being prudent, the committee wish to increase the unrestricted funds in order to meet any unforeseen expenditure that may occur, for example equipment repairs/replacement.
Approved by the Trustees on 30[th] January 2025
Signed on its behalf.
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Independent Examiner's report to the Members of COMMUNITY CLUBHOUSE & GARDENS (Formerly THE CLUB HOUSE MANAGEMENT COMMITTEE)
I report on the accounts for the Charity for the year ended 31st May 2024, which are set out on pages 7 to 11.
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
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 any 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.
In connection with my examination, no matter has come to my attention.
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
-
have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: S Darlington, Payroll Accounts Examinations
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| Recommended categories by activity |
Guidance Notes | Unrestricted funds |
Unrestricted Restricted income funds |
Endowment funds |
Total funds | Prior year funds |
|
|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |||
| Incoming resources | F01 | F02 | F03 | F04 | F05 | ||
| Income and endowments from: | |||||||
| Donations and legacies | S01 | - | - | - | - | - | |
| Charitable activities | S02 | 12,427 | 60,356 | - | 72,782 | 37,359 | |
| Other tradingactivities | S03 | - | - | - | - | - | |
| Investments | S04 | - | - | - | - | ||
| Separate material item of income | S05 | - | - | - | - | - | |
| Other | S06 | - | - | - | - | - | |
| Total | S07 | 12,427 | 60,356 | - | 72,782 | 37,359 | |
| Resources expended | |||||||
| Expenditure on: | |||||||
| Raising funds | S08 | - | - | - | - | - | |
| Charitable activities | S09 | 10,687 | 56,924 | - | 67,611 | 32,579 | |
| Separate material item of expense | S10 | - | - | - | - | - | |
| Other | S11 | - | - | - | - | - | |
| Total | S12 | 10,687 | 56,924 | - | 67,611 | 32,579 | |
| Net income/(expenditure) before investment gains/(losses) |
S13 | 1,739 ~~ee~~ |
3,432 | - | 5,171 | 4,780 | |
| Netgains/(losses)on investments | S14 | - ~~ee~~ ~~ee~~ |
- ~~ee~~ |
- ~~ee~~ |
- | - | |
| Net income/(expenditure) | S15 | 1,739 ~~ee~~ ~~ee~~ |
3,432 ~~ee~~ |
- ~~ee~~ |
5,171 | 4,780 | |
| Extraordinary items | S16 | - ~~ee~~ ~~a~~ |
- ~~ee ~~ |
- ~~ee~~ |
- | - | |
| Transfers between funds | S17 | - ~~a~~ |
- | - | - | - | |
| Other recognised gains/(losses): | - ~~a~~ ~~a~~ |
- | - | - | - | ||
| Gains and losses on revaluation of fixed assets for the charity’s own use | S18 | - | - | - | - | - | |
| Other gains/(losses) | S19 | - ~~a~~ ~~ee~~ |
- | - | - | - | |
| Net movement in funds | S20 | 1,739 ~~ee~~ |
3,432 | - | 5,171 | 4,780 | |
| ~~ee~~ | |||||||
| Reconciliation of funds: | |||||||
| Total funds brought forward | S21 | 42,802 ~~a ~~ |
145 ~~ee~~ |
- ~~ee~~ |
42,947 ~~ee~~ |
38,167 ~~ee~~ |
|
| Total funds carried forward | S22 | 44,541 ~~a~~ |
3,577 | - 48,118 42,947 |
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Section B Balance sheet
| Guidance Notes | Unrestricted funds |
Restricted income funds |
Endowment funds |
Total this year |
Total last year |
|
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Fixed assets | F01 | F02 | F03 | F04 | F05 | |
| Intangible assets | B01 | - | - | - | - | - |
| Tangible assets | B02 | - | - | - | - | - |
| Heritage assets | B03 | - | - | - | - | - |
| Investments | B04 | - | - | - | - | - |
| Total fixed assets | B05 | - | - | - | - | - |
| Current assets | ||||||
| Stocks | B06 | - | - | - | - | - |
| Debtors | B07 | 199 | 8,708 | - | 8,907 | 199 |
| Investments | B08 | - | - | - | - | - |
| Cash at bank and in hand | B09 | 35,454 | 4,058 | - | 39,511 | 82,096 |
| Total current assets | B10 | 35,653 | 12,766 | - | 48,418 | 82,295 |
| Creditors: amounts falling due within one year(Note ) |
B11 | 300 | - | - | 300 | 39,348 |
| Net current assets/(liabilities) | B12 | 35,353 | 12,766 | - | 48,118 | 42,947 |
| Total assets less current liabilities | B13 | 35,353 | 12,766 | - | 48,118 | 42,947 |
| Creditors: amounts falling due after one year |
B14 | - | - | - | - | - |
| Provisions for liabilities | B15 | - | - | - | - | - |
| Total net assets or liabilities | B16 | 35,353 | 12,766 | - | 48,118 | 42,947 |
| Funds of the Charity | ||||||
| Endowment funds | B17 | - | - | - 12,766 35,353 |
- | |
| Restricted income funds (Note) | B18 | 12,766 | - | 145 | ||
| Unrestricted funds | B19 | 35,353 | - | - | 42,802 | |
| B20 | ||||||
| Total funds | B21 | 35,353 | 12,766 | - | 48,118 | 42,947 |
| Signed by: (on behalf of all the trustees) | Signature | Print Name | Date of approval dd/mm/yyyy |
|||
| A Bebbington | A Bebbington | 30/01/2025 | ||||
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COMMUNITY CLUBHOUSE & GARDENS (Formerly THE CLUB HOUSE MANAGEMENT COMMITTEE)
Notes forming part of the Financial Statements for the Year Ended 31st May 2024
1 ACCOUNTING POLICIES
Basis of Accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with the Charities Act 2011.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
Going concern
At the time of approving the accounts the trustees consider that the charity has adequate reserves and a diverse revenue streams to continue in operational existence for the foreseeable future taking account of economic uncertainties caused by cost of living and energy price pressures. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Incoming resources
Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in the Statement of Financial Activities (SOFA) when receivable.
Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Incoming resources from grants, when related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by the volunteers has not been included in these accounts.
Investment income is included when receivable. Incoming resources from charitable trading activity are accounted for when earned.
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Legacies are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Resources expended
Expenditure is accounted for on an accruals basis and has been classed under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's provision of services.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fee where applicable and costs linked to the strategic management of the charity. All costs are allocated between the expenditure categorise of the SOFA on a basis designed to reflect the use of resources. Costs relating to a particular activity are allocated directly; others are apportioned on an appropriate basis.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Straight line depreciation is provided for on all property, furniture, and equipment with a finite useful life, with provision made from the first financial year following acquisition.
2 ANALYSIS OF CREDITORS
Analysis of creditors
Amounts falling due within one year
| Analysis of creditors Amounts falling due within |
oneyear |
|---|---|
| Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total |
2024 2023 |
| £ £ |
|
| - - |
|
| - - |
|
| - - |
|
| - - |
|
| - 39,348 |
|
| - - |
|
| (8,708) - |
|
| (8,708) 39,348 |
Deferred income
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Deferred Income comprises grant income received which as a condition of the donor relates to a future accounting period.
| to a future accounting period. | ||
|---|---|---|
| Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period |
2024 2023 £ £ |
|
| 39,048 - |
||
| - 39,048 |
||
| 39,048 - |
||
| - | 39,048 |
3 TRUSTEES
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charitable company during the year. During the year, the trustees received a total of nil (2023: nil) in expenses from the charity.
4 LIABILITY OF MEMBERS
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
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