2021-03-31-accounts - St Albans Community Association

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	Page
Report ofthe Trustees	1 to	7
Report ofthe Independent Auditors	8 to	9
Statement of Financial Activities	10
Balance Sheet
Cash Flow Statement	12
Notes to the Cash Flow Statement	13
Notes to the Financial Statements	15 to	31

							2021	2020
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
				Notes	E	f	f	E
INCOME AND	ENDOWMENTS		FROM
Donations and	legacies			3	2,216		2,216	1,237
Charitable activities				6
Grants receivable					524,847	601,387	1,126,234	371,699
Other trading	activities			4	101,241		101,241	260,735
Investment income				5	1,161		1,161	2,774
Total					629,465	601,387	1,230,852	636,445
EXPENDITURE	ON
Charitable activities
Charitable activities					90,120	284,275	374,395	424,135
Support costs					266,489	38,331	304r820	194,163
Total					356,609	322,606	679,215	618,298
NET INCOME					272,856	278,781	551,637	18,147
RECONCILIATION OF		FUNDS
Total funds brought		forward			467r425	84,493	551,918	533,771
TOTAL FUNDS	CARRIED FORWARD				740 281	363r274	lr103 555	551918

						2021	2020
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes	E	E	E	E
FIXEDASSETS
Tangible assets			14	110,164	331,965	442,129	164,889
CURRENT ASSETS
Stocks			15	829		829	1,322
Debtors			16	62,069		62,069	54,973
Cash at bank and in	hand			581,110	88,600	669,710	683,767
				644,008	88,600	732,608	740,062
CREDITORS
Amounts falling due	within one year		17	(13,891)	(57,291)	(71,182)	(353,033)
NET CURRENT ASSETS				630,117	31,309	661,426	387,029
TOTAL ASSETS LESS	CURRENT LIABILITIES			740,281	363,274	1,103,555	551,918
NET ASSETS				740,281	363,274	1,103,555	551,918
FUNDS			18
Unrestricted funds
General funds						128,957	197,892
Capital reserve fund						30,800	30,800
Property maintenance		fund				90,000	190,000
Roof replacement	fund					140,000
Covid19 recovery	fund					120,000
Building extension	fund					130,000
Mini bus fund						62,000
Redundancy fund						38a524	48,733
Restricted funds						363,274	84,493
TOTAL FUNDS						1,103,555	551,918

			2021	2020
		Notes	E	E
Cash flows from operating activities Cash generated from operations		1	316,618	316,075
Net cash provided by operating activities			316,618	316,075
Cash flows from investing	activities
Purchase oftangible fixed assets Sale oftangible fixed assets			(331,836)	(11,172) 6,250
Interest received			1,161	2,774
Net cash used in investing	activities		(330,675)	(2,148)
Change in cash and cash equivalents the reporting period		in	(14,057)	313,927
Cash and cash equivalents	at the
beginning ofthe reporting	period		683,767	369,840
Cash and cash equivalents	at the end	of
the reporting period			669,710	683,767

1.	RECONCILIATION	OF NET INCOME TO NET CASH	OF NET INCOME TO NET CASH	OF NET INCOME TO NET CASH	FLOW FROM	OPERATING	ACTIVITIES
							2021	2020
							f	E
	Net income for the		reporting	period (as per the Statement of			551,637	18,147
	Financial Activities)
	Adjustments for:
	Depreciation charges						54,596	38,329
	Profit on disposal	offixed assets						(6,248)
	Interest received						(1,161)	(2,774)
	Decrease/(increase)		in stocks				493	(147)
	Increase in debtors						(7,096)	(39,103)
	(Decrease)/increase		in creditors				(281,851)	307,871
	Net cash provided		by operations				316,618	316,075
2.	ANALYSIS OF CHANGES IN NET FUNDS
					At	1.4.20	Cash flow	At31.3.21
						E	E	E
	Net cash
	Cash at bank and	in	hand		683,767		(14,057)	669,710
					683,767		(14,057)	669,710
	Total				683,767		(14r057)	669,710

DONATIONS	AND	LEGACIES
			2021	2020
			E	E
Donations			2,216	1,237
OTHER TRADING ACTIVITIES
			2021	2020
			E	E
Room hire charges			2,900	33,108
Catering			47,118	94,048
Clubs income			7,107	15,993
Coach and minibus		hire	519	25,427
Care income			2,287	55,470
Other income			41,310	36,689
			101,241	260,735
INVESTMENT	INCOME
			2021	2020
			E	E
Bank interest	received		1,161	2,774

							2021	2020
							Grants	Total
							receivable	activities
							f	f
Grants							1,126,234	371,699
Grants received, included in the above, are as follows:
Restricted funds:
							2021	2020
							f	E
Power to Change —Buy the Building	fund						192,250	18,000
Eveson Charitable Trust —Buy the Building fund							26,250
Bernard Sunley Charitable Trust —Buy the Building				fund			10,000
Garfield Weston Foundation —Buy	the Building fund						25,000
Harborne Parish Lands —Day Care Salary		fund					5,568	5,567
Big Lottery —StAlbans Cares fund								7,500
Power to Change —Minibus fund							57,105
National Lottery —Out meals keeping you		in					42,741
Big Lottery Fund: Reaching Communities		—Advocacy			and	Advice fund
(Caring in a Crisis)							24,975	52,298
Heart of England - Alleviating Isolation							1,500
Vinci UK —Out meal delivery service							2,000
Power to Change - Staff support to	meet	demands		during		covid 19	30,000
Power to Change - Support and advice for training				around		dementia	7,160
Power to Change —Rescue recovery	programme		out meal			gc
community lunch club							56,661
SCVO - Support older people during	Covid	19					5,000
Julia Hans Raus Trust - Core staffing	support during				Covid	19	53,967
Evesons Charitable Trust —Salary support		for carers			support advisor		2,500	7,000
National Lottery - Staff support to provide		outreach			services to older
people during covid 19							58,710
Harborne Parish Lands —Lunch club	salary fund							690
Homes England —Community led housing								8,000
Sandwell MBC —Empower project fund								20,625
Social Investment Business —Reach	fund							10,450
							601,387	130,130
Unrestricted funds:
							2021f	2020 f
SMBC —Management and administration							198,200	99,035
SMBC —Community Offer							140,000
SMBC —Nursery							108,503	135,141
SMBC —West Smethwick Park Pavillion								7,393
SCIPS —Reaching communities Digicomm		project					35,054
HMRC —CIRSgrants received							43,090
							~524847	241 569

		Direct	Support
		Costs (see	costs (see
		note 8) f	note 9) f	Totals f
Charitable	activities	374,395		374,395
Support costs		28,977	275,843	304,820
		403,372	275,843	679,215
DIRECT COSTS OF CHARITABLE ACTIVITIES
			2021	2020
			f	f
Staff costs			340,356	361,547
Minibus expenses			5,403	15,906
Volunteers	and staff expenses		1,390	8,449
Toys and equipment			3,748	2,334
Catering expenses			15,938	24,255
Project delivery costs			36,537	16,768
Care costs				4,866
			403,372	434,125

charity's charitable acti	vities.
			2021	2020
			f	f
Staff costs			5,475	5,483
Rent, rates and insurance			(12,760)	36,135
Maintenance costs			171,465	20,789
Light and heat			7,075	11,089
Telephone Postage and stationery Staff training expenses			1,794 820 5,658	3,628 977 4,731
Cleaning				2,682
Depreciation oftangible	and heritage assets		54,596	38,329
(Profit)/loss on sale oftangible Bank charges		fixed assets	73	(6,248) 51
Operating leases			2,891	3,460
Legal and professional Auditors' remuneration	charges		19,863 5,149	36,825 5,100
Sundry expenditure			13,744	21,142
			275,843	184,173

			2021	2020
			E	E
Auditors'	remuneration		5,149	5,100
Depreciation -		owned assets	54,596	38,329
Other operating		leases	2,891	3,460
Surplus	on disposal offixed assets			(6,248)

STAFF	COSTS
		2021	2020
		E	E
Wages	and salaries	323,412	341,475
Social	security costs	16,592	19,674
Other	pension costs	5,827	5,881
		345,831	367,030

			2021	2020
Management	and administrative	staff	4	4
Support staff			18	21
			22	25

4.	TANGIBLE FIXEDASSETS
				Lift and
		Freehold	Property	soft play
		property f	improvements f	area f
	COST
	At 1April 2020		206,136	52,599
	Additions	249,250
	At 31March 2021	249,250	206,136	52,599
	DEPRECIATION
	At 1April 2020		95,938	52,592
	Charge for year	831	14,429
	At 31March 2021	831	110,367	52,592
	NET BOOK VALUE
	At 31March 2021	248,419	95,769
	At 31March 2020		110,198
		Furniture,
		fixtures
		and	Motor
		fittings E	vehicles E	Totals f
	COST
	At 1April 2020	200,150	60,172	519,057
	Additions	25,481	57,105	331,836
	At 31March 2021	225,631	117,277	850,893
	DEPRECIATION
	At 1April 2020	176,302	29,336	354,168
	Charge for year	10,017	29,319	54,596
	At 31March 2021	186,319	58,655	408,764
	NET BOOK VALUE
	At 31March 2021	39,312	58,622	442,129
	At 31March 2020	23,848	30,836	164,889
15.	STOCKS
			2021f	2020 f
	Stocks		829	1322

16.	DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
				2021	2020
				f	f
	Other debtors			58,858	52,331
	Prepayments			3,211	2,642
				62p069	54,973
17.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
				2021	2020
				f	f
	Trade creditors			6,379	12,142
	Social security and other taxes			785	226
	Other creditors			893	701
	Accruals and deferred	income		63,125	339,964
				71,182	353,033

Other creditors
Deferred income
Included within accruals and deferred income falling advance by the Association totalling f57291(2020 -					due within one year as at 31 March 2021 is grant income received f313,186).			in
MOVEMENT IN FUNDS
						Net
						movement	At
					At 1.4.20	in funds	31.3.21
					f	f	f
Unrestricted funds
General fund					197,892	(68,935)	128,957
Capital Reserve fund					30,800		30,800
Property Maintenance	fund				190,000	(100,000)	90,000
Roof replacement fund						140,000	140,000
Covid19 recovery fund						120,000	120,000
Building extension fund						130,000	130,000
Mini bus fund						62,000	62,000
Redundancy fund					48,733	(10,209)	38,524
					467,425	272,856	740,281
Restricted funds
Buy the Building fund					14,775	252,670	267,445
Capital Programme Grant		fund			310	(277)	33
New Training Opportunities			for
Disadvantaged Community			Members		1,009	(994)	15
fund
Telephone Equipment	fund				400	(400)
Futurebuilders fund					10,601	(2,403)	8,198
Sensory Room and Maintenance				fund	3,144	(982)	2,162
ITEquipment fund					2,000	(1,000)	1,000
All About Food fund					2,853	(818)	2,035
Capital Grant Programme		for 2		Year Olds fund	36,900	(5,400)	31,500
Minibus fund					12,500	36,579	49,079
Power to change - Covid 19			Outmeals			1,807	lp807
					84,493	278,781	363,274
TOTALFUNDS					551,918	551p637	1,103p555

Net movement in funds, in	c	luded	in the above are as	follows:
				Incoming	Resources	Movement
				resources	expended	in funds
				E	E	E
Unrestricted funds
General fund				629,465	(356,609)	272e856
Restricted funds
Buy the Building fund				253,500	(831)	252,669
Capital Programme Grant fund					(277)	(277)
Advice and Advocacy fund				42,741	(42,741)
New Training Opportunities		for
Disadvantaged Community		Members			(994)	(994)
fund
Telephone Equipment fund					(400)	(400)
Futurebuilders fund					(2,403)	(2,403)
Sensory Room and Maintenance			fund		(982)	(982)
IT Equipment fund					(1,000)	(1,000)
AII About Food fund					(818)	(818)
Capital Grant Programme Minibus fund	for 2Year-olds fund			57,105	(5,400) (20,526)	(5,400) 36,579
Heart of England				1,500	(1,500)
Vinci UK				2,000	(2,000)
Power to Change 1- Covid19				30,000	(30,000)
Power to change - Covid 19 Outmeals				56,661	(54,854)	1,807
Power to change - training		support
working with dementia				7,160	(7,160)
SCVO —Deliver and support		older
people during covid 19				5,000	(5,000)
Julia Hans Rausling Trust				53,967	(53,967)
Evesons Charitable Trust				2,500	(2,500)
Notional Lottery - Outmeal		Delivery Service		24,975	(24,975)
National Lottery —Staff support
outreach services to elderly		during		58,710	(58,710)
covid 19
Harborne Parish Funds				5,568	(5,568)
				601,387	(322,606)	278,781
TOTALFUNDS				1,230,852	(679,215)	551,637

						Net	Transfers
						movement	between	At
					At 1.4.19	in funds	funds	31.3.20
					E	E	E	E
Unrestricted funds
General fund					292,709	32,514	(127,330)	197,893
Capital Reserve fund					30,800			30,800
Property Maintenance		fund			75,000		115,000	190,000
Redundancy fund					36,403		12,330	48,733
					434,912	32,514		467,426
Restricted funds
Buy the Building fund					3,779	10,996		14,775
Capital Programme	Grant		fund		607	(297)		310
New Training Opportunities			for
Disadvantaged Community			Members		2,008	(999)		1,009
fund
Telephone Equipment		fund			800	(400)		400
Futurebuilders fund					6,754	3,847		10,601
Sensory Room and Maintenance				fund	4,126	(982)		3,144
IT Equipment fund					3,000	(1,000)		2,000
All About Food fund					3,671	(818)		2,853
Capital Grant Programme			for 2	Year	42,300	(5,400)		36,900
Olds fund
Minibus fund					18,750	(6,250)		12,500
Community Led Housing fund					13,064	(13,064)
					98,859	(14,367)		84,492
TOTAL FUNDS					533,771	18,147		551,918

Comparative net movement in funds,	Comparative net movement in funds,	Comparative net movement in funds,	included	included	in the above are as follows;	in the above are as follows;
						Incoming	Resources	Movement
						resources	expended	in funds
						E	E	E
Unrestricted funds
General fund						506,315	(473,801)	32,514
Restricted funds
Buy the Building fund						18,000	(7,004)	10,996
Lunch Club salary fund						690	(690)
Capital Programme Grant		fund					(297)	(297)
Advice and Advocacy fund						52,298	(52,298)
New Training Opportunities			for
Disadvantaged Community			Members				(999)	(999)
fund
Telephone Equipment	fund						(400)	(400)
Futurebuilders fund							3,847	3,847
Sensory Room and Maintenance				fund			(982)	(982)
IT Equipment fund							(1,000)	(1,000)
All About Food fund							(818)	(818)
Capital Grant Programme		for 2		Year	Olds fund		(5,400)	(5,400)
Minibus fund							(6,250)	(6,250)
Community Led Housing		fund				8,000	(21,064)	(13,064)
StAlbans Cares fund						14,500	(14,500)
Community Offer Empower			Project		fund	20,625	(20,625)
Reach fund						10,450	(10,450)
Day Care Salary fund						5,567	(5,567)
						130,130	(144,497)	(14,367)
TOTALFUNDS						636,445	(618,298)	18,147

							Net	Transfers
							movement	between	At
						At 1.4.19	in funds	funds	31.3.21
						E	E	E	E
Unrestricted funds
General fund						292,709	305,369	(469,121)	128,957
Capital Reserve fund						30,800			30,800
Property Maintenance		fund				75,000		15,000	90,000
Roof replacement	fund							140,000	140,000
Covid19 recovery fund								120,000	120,000
Building extension	fund							130,000	130,000
Mini bus fund								62,000	62,000
Redundancy fund						36,403		2,121	38,524
						434,912	305,369		740,281
Restricted funds
Buy the Building fund						3,779	263,665		267,445
Capital Programme	Grant		fund			607	(574)		33
New Training Opportunities				for
Disadvantaged Community				Members		2,008	(1,993)		15
fund
Telephone Equipment		fund				800	(800)
Futurebuilders fund						6,754	1,444		8,198
Sensory Room and	Maintenance				fund	4,126	(1,964)		2,162
ITEquipment fund						3,000	(2,000)		1,000
All About Food fund						3,671	(1,636)		2,035
Capital Grant Programme			for 2		Year	42,300	(10,800)		31,500
Olds fund
Minibus fund						18,750	30,329		49,079
Community Led Housing			fund			13,064	(13,064)
Power to change -	Covid		19	Outmeals			1,807		1,807
						98,859	369,414		363,274
TOTALFUNDS						533,771	576,033		1,103,555

				Incoming	Resources	Movement
				resources f	expended f	in funds f
Unrestricted funds
General fund				1,135,780	(830,411)	305,369
Restricted funds
Buy the Building fund				271,500	(7,835)	263,665
Lunch Club salary fund				690	(690)
Capital Programme Grant	fund				(574)	(574)
Advice and Advocacy fund				95,039	(95,039)
New Training Opportunities		for
Disadvantaged Community		Members			(1,993)	(1,993)
fund
Telephone Equipment fund					(800)	(800)
Futurebuilders fund					1,444	1,444
Sensory Room and Maintenance			fund		(1,964)	(1,964)
IT Equipment fund					(2,000)	(2,000)
All About Food fund					(1,636)	(1,636)
Capital Grant Programme	for 2 Year Olds fund				(10,800)	(10,800)
Minibus fund				57,105	(26,776)	30,329
Community Led Housing	fund			8,000	(21,064)	(13,064)
StAlbans Cares fund				14,500	(14,500)
Community Offer Empower		Project fund		20,625	(20,625)
Reach fund				10,450	(10,450)
Day Care Salary fund				5,567	(5,567)
Heart of England				1,500	(1,500)
Vinci UK				2,000	(2,000)
Power to Change —Covid19				30,000	(30,000)
Power to Change - Covid	19 Outmeals			56,661	(54,854)	1,807
Power to Change —Training		support
working with dementia				7,160	(7,160)
SCVO - Deliver and support		older
people during covid 19				5,000	(5,000)
Julia Hans Rausling Trust				53,967	(53,967)
Evesons Charitable Trust				2,500	(2,500)
National Lottery - Outmeal		Delivery Service		24,975	(24,975)
National Lottery —Staff support
outreach services to elderly		during		58,710	(58,710)
covid 19
Harborne Parish Funds				5,568	(5,568)
				731,517	(460,853)	270,664
TOTALFUNDS				1,867,297	(1,291,264)	576,033

	2021	2020
	E	E
Within one year	461	27,771
Between two and five years		100,462
In more than five years		204,863
	461	360,867