## Totteridge & District Community Centre 

**Report of the Trustees For the financial year 1[st] April 2021 – 31[st] March 2022** 

1 



**Charities principle objectives ............................................................................................. 3 Summary of main activities for public benefit in support of charities principle objectives .. 3 Charitable activities vs trading activities ............................................................................ 3 Supervision ....................................................................................................................... 4 Staffing & Management .................................................................................................... 4 COVID-19 & Transition to normal operation ...................................................................... 4** 

2 



## Charities principle objectives 

THE CHARITY'S OBJECTIVES ARE TO USE THE PROPERTY SITUATED IN TOTTERIDGE FOR THE GENERAL BENEFIT OF THE RESIDENTS OF TOTTERIDGE BY PROVIDING A FACILITY TO ENABLE:- 

- THE PROVISION OF A GENERAL MEETING PLACE FOR RESIDENTS 

- THE PROVISION OF FACILITIES FOR EDUCATIONAL PURPOSES 

- THE PROVISION OF FACILITIES FOR HEALTH & FITNESS PURPOSES 

- TO PROMOTE COMMUNITY FELLOWSHIP 

Summary of main activities for public benefit in support of charities principle objectives 

During this period, the community centre was used by various groups.  Centre usage fell into the following categories: 

- Social gatherings including private hires for parties, funeral services and general socialising principally from the centres public bar. 

- Support groups, principally the Stroke Victims Support group. 

- Private providers offering keep fit, martial arts and Slimming programmes to the general public. 

## Charitable activities vs trading activities 

The community centres’  operating model is to use income generated via its principle trading activity of operating a members bar to pay for its general running costs and remuneration for staff who work both in support of the trading activity as well as in support of the charities main objectives. 

The community centre typically only conducts fund raising activities for specific projects, and in this period, no such fund-raising projects were undertaken.  The centre is currently included as a good cause in the local Wycombe Lottery.  The centre received a small income from this which is detailed in the financial statements attached to this report. 

3 



## Supervision 

Before the formation of the community centre, the land and buildings were operated for approximately 50 years as a social members club. To preserve that heritage, the community centre operates a ‘members’ group.  This is a group of people who join as stakeholders in the community centre, and as per the community centres articles of association operate similar to shareholders in a normal company.  As such, this group has a deep working relationship with the centre and plays a vital role in its operation.  Our members observe, scrutinise, assist and provide advice as well as volunteer for community activities. 

## Staffing & Management 

During this period, the community centre employed 8 members of staff, with varying working patterns dependant on demand.  During this period the community centre has undertaken a review of staffing contracts to specify a minimum number of monthly hours for each member of staff. 

Management of the centre is done by the management group (or committee), which is made up of at least 1 trustee representative, 3 of our long-standing staff members and representatives from the community centres members group who join to provide the committee with views as expressed by the patrons of the centre.  This group meets almost daily informally, but has a formal meeting typically quarterly. 

## COVID-19 & Transition to normal operation 

From February 2020 the community centre saw a decline in visitor numbers in relation to the concern in the community with the COVID pandemic becoming more and more serious.  In line with government restrictions the community centre closed to the public on 20[th] March 2020.  During this period, the community centre was closed (in line with Government closures) for the following periods: 

21[st] March 2020 – 4[th] July 2020 5[th] November 2020 – 17[th] May 2021 

(3 Months, 13 days) (6 Months, 12 days) 

The community centre was closed for approximately 1.5 months during this period.  All COVID provisions and protocols established and operated during the pandemic and the various restrictions in place have been rescinded and the centre has returned to its normal operating model.   Since reopening in May 2021 the centre has seen visitor levels and demand steadily increase.  Usage levels appear to be trending above that seen before the pandemic.  Demand for social gatherings is currently high and this is combined with a number of community based activities showing good visitor levels. 

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- During this period the centre has completed a light refurbishment of its main kitchen which now serves community activities (for example supporting a TaiChi café), and a similar light refresh of the entrance lobby. 

- During this period works were carried out to replace and update the centres emergency lighting units. 

5 



TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Compan). Registration liumber:
06521736 ff ngland and W"ales)
Unaudited abridged accounts for the year ended 31 March 2022
Period of accounts
Slarl da¢e= 01 April 2021
End date: 31 March 2022
Page I

TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Contents of the Financi21 Statements
for the Period Ended 31 l¥larch 2022
Inl-oi'n1411ion 3
Il¥laiJcL' %hix't
.4dditinnal n(Trti*-
Page 2

TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Company Jnformatiom
for the Period Ended 31 l¥larch 2022
Registered office:
Tutreridge Cominunity Centre
Tottcrid¥c Drive
Totteridge
High M"'"y¢ombe
Buckinghamshirt
HP136XG
Company ReEiStratioD Number:
1kn521736 (En¥larwJ and Wales)
Page !

TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Balance sheet
AS #t31 M4r¢h 2022
2022
21121
Fi%Ed a5SVt5
Total flxed issets:
Cwrrent Assets
Stocks..
2.975
Cash ai bank and in h￿d..
2,097
2,188
Tutal Lurr¥]Jl asset5:
5.072
2,18
Creditors- amounts falling due within one year.
(4J96)
14,4371
N¢* eurreTht #Ssets Ili#bilities):
676
12,249 }
Tolal a5set5 less current liabiliiies=
076
12,249)
Total net Assets Ili8bllities):
676
(2.249 }
The tmltes form pan of these fjnancial statements
Page 4

TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Balance sheet Continued
AS #t31 M•r¢h 2022
2022
21121
R&ervL
Income and expendiwr¢ ac¢ounl
676
12.249 }
Members funds
676
112491
For the year ending 31 March 21):2 ihe ¢ornpany was enlitled 10 exemption under section 477 of the Companies Act 2006 relatiniF to
small eompanies.
The members h¥ve not required the company to obtain dn audit in accordance wilh seciion 476 of the Compaiiie% Act 2006.
The directors ackTrowledgt Iheir Tespon5ibililie5 forcornplying with ihe requirements of Ihe Act with respect to accoilnling recoids
and th¢ preparation of a¢¢ounts.
The Membe￿ hdve agreed to the prep4lrdti(￿ of abridged dccollni% for thi% accollniing peri()d in ac¢orddn¢e with Section W2AI.
Th¢¥e a¢¢ounttr* have been prepared and d¢liv¢red in ac¢ordance wilh the pmvision¥ applieable to ¢ompani¢s subJ￿t to th¢ small
¢ompani¢$ rewje.
Thi5 report was approved by the board of director5 29 December 21122
And Signed On Bthalfof The Btsxrd By:
Ndme.. Kevin Jone%
S1)t￿l.. DirLLtor
The nvie% form part of the.%e financial sutements
Page 5

TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Notes to the Financial Statements
for the Period Ended 31 l¥larch 2022
l. Accounting policies
Basis of mEasUre￿e￿t preparatio
These financial siaiemeDts have been prepared in accordance wiih the wjvisions of Seuion IA (Small Eniiiiesl ofFinancial
Reporting Standard 102
Page 6

TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Notes to the Financial Statements
for the Period Ended 31 l¥larch 2022
2. Employees
2022
2021
Av¢rdkT¥ llUTTrb¢T vf¢niplvy¢Es duringr th¢ ￿Ti￿¢1
Page 7

TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Notes to the Financial Statements
for the Period Ended 31 l¥larch 2022
3. Off balance sheet disclosure
No
Page 8

This document was delivered using electronic communications and authenticated in accordance with the registrar's rules
relating lo electronic form, authentscation and manner of delivery under section 1072 of the Companies Act 2006.

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## Totteridge & District Community Centre 

Totteridge Drive – Totteridge – High Wycombe – HP13 6UG 

Registered Charity Number:  1123743 

## Financial statements report 2022 

## FY 2021/22 

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## Contents 

COVID-19 business lockdown closures ................................................................................................. 3 Income .................................................................................................................................................. 3 Income from primary trading activity ............................................................................................... 3 Income from charitable activities ..................................................................................................... 3 Grant incomes................................................................................................................................... 3 Expenditure....................................................................................................................................... 4 Cost of Sales ...................................................................................................................................... 4 Administration Expenses .................................................................................................................. 4 Staffing Costs ........................................................................................................................................ 5 Creditors/Debtors ................................................................................................................................. 5 Reserves ................................................................................................................................................ 5 Cash reserves .................................................................................................................................... 5 Stock ................................................................................................................................................. 5 Borrowing ......................................................................................................................................... 5 Approval ............................................................................................................................................... 6 Appendices ........................................................................................................................................... 7 Machine income ............................................................................................................................... 8 Members Box 21 Raffle ..................................................................................................................... 8 Assets ................................................................................................................................................ 8 Members........................................................................................................................................... 9 Staff Pensions statement .................................................................................................................. 9 PAYE For Employers – Annual Statement ....................................................................................... 10 VAT Account statement .................................................................................................................. 11 Corporation Tax Account ................................................................................................................ 11 

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**These statements are presented to the members as a record of trading activities of Totteridge & District Community Centre for the period 1[st] April 2021 to 31[st] March 2022.** 

## COVID-19 business lockdown closures 

**The community centre closed to the public due to government lockdown business closures between the following dates:** 

**21[st] March 2020 – 4[th] July 2020 (3 months, 13 days)** 

**5[th] November 2020 – 17[th] May 2021 (6 months, 12 days)** 

**The community centre was closed for approximately 1.5 months during this period.** 

## Income 

_The centre generates income by the sale of beverage at its public bar, direct donations and hall hires. We also receive income from gaming machines in our public bar, special raffles and events._ 

|Income from primary trading activity|**£**|
|---|---|
|Hall hire & Invoiced sales, Land Rentals & Keepfit|5,216|
|Donations|21|
|Bar Sales Income|59,911|
|Machine Income|56,384|
|Bar Sales via Credit/Debit Card|70,145|
|Raffles (Meat Raffle)|2,138|
|Kitchen|514|
|Barclays Loyalty reward|154|



|Income from charitable activities<br>Donations received via Wycombe Lottery<br>Donations from R.O.A.B<br>Donations from Charity Pots<br>Membership donations<br>Grant incomes<br>COVID: Buckinghamshire Business Support Grant<br>COVID: Job Retention Scheme Grants(April & May)<br>**TOTAL INCOME (TURNOVER)**|915<br>300<br>7<br>717<br>8,000<br>8,168<br>**212,590**|
|---|---|



- 1) From December 2019 machine provider was changed to Essex Leisure, introducing a new billing system for their share of machine profits.  This change is reflected in the machine income reconciliation (which includes EL share), but is balanced by an additional outgoing in cost of sales marked as ‘machines outgoing’ 

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## Expenditure 

|Cost of Sales|**£**|
|---|---|
|Cost of Sales|72,460|
|Meat Raffle / Buffet|1,849|
|Equipment Hire|238|
|Machines outgoing *|34,482|



## **TOTAL COST OF SALES 109,029** 

- 2) * Machine outgoing cost is comprised of machines games duty on B3 category machines (taxed at 20% on gross profits) and invoiced profit share for Essex Leisure 

|Administration Expenses<br>Building improvements & maintenance<br>Heat & Light *<br>Sky & BT Sport<br>Centre Costs(Refuse collection, TV licensing, PRS etc)<br>Computer Software<br>Computer Hardware<br>Centre Equipment (leasing & repairs)<br>Internet & Telephone<br>Mobile Phone<br>Printing<br>Stationery<br>Sundries<br>Motor Expenses inc Fuel & RFL<br>Advertising and Promotion<br>Accountancy Fees<br>Interest Payable<br>Bank/Finance Charges(cost of accepting card payments)<br>InsurancePublic Liability & Employers)<br>Postage<br>Subscriptions (Bar Billiards) & Trade Subs<br>•<br>Council tax<br>Garden maintenance<br>**TOTAL ADMIN COSTS**|**£**<br>997<br>4,477<br>7,446<br>4,738<br>727<br>96<br>1,763<br>1,442<br>2,022<br>70<br>100<br>155<br>0<br>0<br>350<br>1<br>4,195<br>3,325<br>0<br>0<br>695<br>375<br>**32,974**|
|---|---|



- 3) * COVID closures during winter months reduced Heat & Light costs during this period 

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|Staffing Costs|**£**||
|---|---|---|
|Salaries|71,523||
|Employer NICs|3,948||
|Staff Pensions|2,718||
|Trustees' Salaries|0||
|Bands & Entertainers|316||
|Employment allowance||3,948|



|Creditors/Debtors||
|---|---|
|**Trade creditors (due in less than one year)**||
|Total outstanding as at 31stMarch 2021|£3,643.11|
||£753.20|
|**As at 18/11/2022:**|**£NILL**|
|**Trade debtors (due in less than one year)**|£ NILL|



## Reserves 

|Cash reserves||
|---|---|
|Cash at bank as at 31stMarch 2020 (Barclays)|£652.07|
|Cash at centre as at 31stMarch 2022|£1,445.31|
|Stock||
|Stock at 31stMarch 2022||
|(Beverages, snacks and other consumables, food):|£ 2,975|



## Borrowing 

The community centre has no outstanding commercial loans as at 31/03/2022. 

Trustee Loan account :  (at 31/03/2022): £3,375.50 Trustee Loan account :  (at 19/11/2022): £NILL 

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## Approval 

## **At the Annual general meeting held on 20[th] November 2022 the members present reviewed and voted to approve these financial statements.** 

It is our opinion to the best of our knowledge and having reviewed all records and transactions that these statements are a true and accurate report of the trading activities for the financial year 1[St] April 2021 – 31[st] March 2022. 

Signed: …………………………………………… Mr K Jones BSc(HONS) (Trustee) 

Signed: …………………………………………… Mr James McKechnie (Centre Manager, Acting) 

Signed: …………………………………………… Ms K Westbrook BSc (HONS) FCCA (external auditor/examiner) 

29 December 2022 

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Appendices 

## Notes 

## & 

## Reference Information 

and basis of calculations 

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## Machine income 

The community centre hosts 4 gaming machines owned and maintained by Wycombe Coin LTD.  All income and prizes are audited by Wycombe Coin or Essex Leisure every 2 weeks.  The community centre receives 50% of the proceeds (profits). 

1 of the gaming machines are category B3A machines which attract no machines games duty or VAT as they are straight lotteries.  The remaining machines are category B or C machines and games duty at 20% is payable on the total profit.  The community centre pays the full MGD on the profits, but retains only half. 

## Members Box 21 Raffle 

The Box 21 lottery is a members-restricted 21c3 style lottery with a fixed odds of 1330/1 of winning the current jackpot amount. 

Jackpot amounts are rolled over until a ‘Box’ reaches £1000.  A second ‘box’ is opened and accrues.  If a winning ticket is submitted the winner receives the jackpot in the box, in the case of the 1[st] box reaching £1000 they would win £1000, and the box would be emptied. 

If both boxes reach £1000 and there has been no winner, Box 1 is subdivided into 10x£100 prizes.  These are distributed individually to tickets which are picked randomly. 

The Box 21 lottery is held every Sunday between 3 and 3:30 pm, and is held in the open under the full scrutiny of the members and patrons present. 

The community centre does not receive a yield from the income of ticket sales, all proceeds are distributed to winners.   The box 21 lottery is managed by the members, and is not reported as part of the centre’s statutory returns. 

## Assets 

1. The community centre;  land and buildings. 

For the purpose of reporting,  we do not list the land and buildings of the community centre as an asset because there would likely be constraints imposed should the scenario arise whereby the land/buildings are to be sold. These constraints would likely impose conditions as to where any monies could be spent. 

The trustee’s view is any yield from a sale could only be distributed in 1 of 2 ways:  1) as a fund raising activity to relocate the current community centre to a new site, or 2) in the advent of a dissolvement of the charity: in which case yielded funds would be constrained for charitable purposes, most likely along the lines of the charities objectives (after any outstanding debts are paid) 

## 2. Fixture and fittings 

All fixture and fittings that were directly bought by the centre were recorded as a purchase of a capital asset and depreciated accordingly.  There was no purchase of such assets in this period. 

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## Members 

The community centre operates a membership group.  Membership differs from an associated members organisation whereby members have a stake in the organisation such that in the event of a dissolvement, remaining funds after all outstanding debts have been paid are **not** divided amongst members. 

The community centre is constituted as a Limited company by guarantee, and as such it has no shareholders with a direct stake.  The community centre does not, as a result, pay dividends. 

However, the members do have similar powers as shareholders in that they have the right to inspect, advise and vote on significant matters and/or changes to the centre’s articles of association (see by-laws and voting). 

## Staff Pensions statement 

The community centre operates a staff pension scheme operated by Nest Pensions. 

|**Status**|**Period**|<br>**Earnings Period**|
|---|---|---|
|Paid|10-Oct-22|<br>1 Sep- 30 Sep2022|
|Paid|10-Sep-22|<br>1 Aug- 31 Aug2022|
|Paid|10-Aug-22|<br>1 Jul - 31 Jul 2022|
|Paid|10-Jul-22|<br>1 Jun - 30 Jun 2022|
|Paid|10-Jun-22|<br>1 May- 31 May2022|
|Paid|10-May-22|<br>1 Apr - 30 Apr 2022|
|Paid|10-Apr-22|<br>1 Mar - 31 Mar 2022|
|Paid|10-Mar-22|<br>1 Feb - 28 Feb 2022|
|Paid|10-Feb-22|<br>1 Jan - 31 Jan 2022|
|Paid|10-Jan-22|<br>1 Dec - 31 Dec 2021|
|Paid|10-Dec-21|<br>1 Nov - 30 Nov 2021|
|Paid|10-Nov-21|<br>1 Oct - 31 Oct 2021|
|Paid|10-Oct-21|<br>1 Sep- 30 Sep2021|
|Paid|10-Sep-21|<br>1 Aug- 31 Aug2021|
|Paid|10-Aug-21|<br>1 Jul - 31 Jul 2021|
|Paid|10-Jul-21|<br>1 Jun - 30 Jun 2021|
|Paid|10-Jun-21|<br>1 May- 31 May2021|
|Paid|10-May-21|<br>1 Apr - 30 Apr 2021|
|Paid|10-Apr-21|<br>1 Mar - 31 Mar 2021|



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## PAYE For Employers – Annual Statement **2022 to 2022 Tax Year** 

|Type of charge and tax period|Charges|Credits|Payments|Owed||
|---|---|---|---|---|---|
|Month 12 breakdown||||||
|6 Mar to 5 Apr|£728.76|£51.34|£677.42||£0.00|
|Month 11 breakdown||||||
|6 Feb to 5 Mar|£618.25|£237.65|£380.60||£0.00|
|Month 10 breakdown||||||
|6 Jan to 5 Feb|£877.80|£281.56|£596.24||£0.00|
|Month 9 breakdown||||||
|6 Dec to 5 Jan|£1,145.30|£377.50|£767.80||£0.00|
|Month 8 breakdown||||||
|6 Nov to 5 Dec|£1,154.49|£404.34|£750.15||£0.00|
|Month 7 breakdown||||||
|6 Oct to 5 Nov|£1,069.88|£369.84|£700.04||£0.00|
|Month 6 breakdown||||||
|6 Sep to 5 Oct|£1,176.32|£378.72|£797.60||£0.00|
|Month 5 breakdown||||||
|6 Aug to 5 Sep|£1,206.21|£365.01|£841.20||£0.00|
|Month 4 breakdown||||||
|6 Jul to 5 Aug|£1,074.91|£363.35|£711.56||£0.00|
|Month 3 breakdown||||||
|6 Jun to 5 Jul|£1,454.58|£466.30|£988.28||£0.00|
|Month 2 breakdown||||||
|6 May to 5 Jun|£1,194.17|£392.48|£801.69||£0.00|
|Month 1 breakdown||||||
|6 Apr to 5 May|£921.54|£311.91|£609.63||£0.00|
|**Totals**|**£12,622.21**|**£4,000.00**|**£8,622.21**||**£0.00**|



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## VAT Account statement 


As at 19/11/2022 – The community centre has £1500.00 held on account (in credit) with HMRC 

Corporation Tax Account 


As at 19/11/2022 – The community centre has £1616.93 held on account (in credit) with HMRC 

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