## Totteridge & District Community Centre 

**Report of the Trustees For the financial year 1[st] April 2022 – 31[st] March 2023** 

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 Year in review .................................................................................................................. 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. 

- Providers offering keep fit, martial arts, Tai Chi and Slimming programmes to the general public in addition to providing venue for local residents to gather and socialise. 

## 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.   The centre manager meets with at least 1 trustee weekly, with a meeting with all centre staff occurring approximately quarterly.  A formal AGM is held yearly. 

## Year in review 

During this period the centre noted a particular increase in users visiting the centre.  Strong attendance was observed across all the various activities which the centre provides, or hosts along side partners.   The centres own fitness programme grew and is now well attended, with visitors also joining in the now thriving Tai-Chi café sessions held at the centre on Wednesdays and Thursdays. 

The centres general social provision has also seen strong attendances throughout the period with the centre benefiting from a consolidation locally in the pub sector – driving new people visiting the centre and making use of the public bar, but also then taking advantage of the various other activities taking place at the centre. 

Moreover, all activities have shown a marked increase in attendance. 

The increase in attendance is reflected in revenues generated via the centre’s public bar, hall hires and other incomes.   This will allow a programme of renewals and renovations to be completed in the 23/4 financial year to refresh internal spaces, upgrade the centres CCTV equipment, re-gravel and fill uneven areas in the centres car park and refurbish the centres toilets.   Improving the quality of the centres internal and external spaces will be aimed at 

4 



retaining new visitors, and ensuring the centre remains a good quality, clean and safe facility for the centres users. 

5 



TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Compan). Registration liumber:
06521736 ff ngland and W"ales)
Unaudited micro entity accounts for the Trear ended 31 March 2023
Period of accounts
Slarl da¢e= 01 April 2022
End date: 31 March 2023
Page I

TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Contents of the Financi21 Statements
for the Period Ended 31 l¥larch 2023
Inl-oi'n1411ion 3
Inct)tnL' Tr.
"utFtnotes io tlie Ilalance Slieet- 7
Page 2

TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Company Jnformatiom
for the Period Ended 31 l¥larch 2023
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
Income and Expenditure Account
for the Period Ended 31 l¥larch 2023
2023
21122
Tumover
306,799
196,422
Incorne frorn coronaYLf115 {CO%'ID-19) business support grdnts
16,16
Cost of Materials
(155.2491
1109,029 }
Staff Cosls
{ 73.9221
(78,1891
Surplu5 or (Ikticiti foi Petiod
77.628
Page 4

TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Balance sheet
AS #t31 M4r¢h 21ll3
2023
21122
Current assets:
2A,948
5.072
Creditors-. amounts falling thje within one year.
(1.749)
(4,396)
Net cllrrent 8ssets {Ilabffillti*s):
20,199
676
Toial assets less current liabiliii¢s-
20.199
676
Total net assetg Illablllrfes):
20.199
676
Reserves:
20.199
676
Page 5

TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Balance sheet Continued
For the y¢ar ¢nding 31 March 2023 ih¢ wrnwany w&% entitled 10 exemption under S¢Ctioii 477 of ih¢ Ci)mpanies Aci 2006 r¢latin(
small Companie
to
The members have not required the company to obthin an audll in aCCo￿nce wilh secrion 476 of the Companies Act 2006.
Th¢ dir¢clors dcknuw'lEdgFe Iheir ￿TK￿nSibIlI11¢s forcomplying wilh Ihe requirements of Ihe Act wilh res￿¢( to ac¢ouniin¥ records
and lh¢ prcparation of acwunts.
These a¢¢ounts have been prepared and d¢liv¢r¢d in ac¢ordane¢ ￿'11h the provisions of the irnall companies r¢gim¢ appli¢able lo
mi¢rLWltities.
Thls report approi'ed bv the board of directo￿ tsn 28 Iketmber 21123
And Signed On Beh#lfOf The Bbxrd By:
N&me.' Kevin Keith Jont
Stat￿.. Direetor
The tJOiei form of financial %Tatement
Page 6

TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Footnotes to the Financial Statements
for the Period Ended 31 l¥larch 2023
l. Employee Information
Average number of employees= 10
Page 7

TOTTERIDGE & DISTRICT COMMUNITY CENTRE LTD
Companv limited b!- guarantee
Footnotes to the Financial Statements
for the Period Ended 31 l¥larch 2023
2. 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.

DocuSign Envelope ID: 1387F0C9-6722-4A9F-82FC-087635B877D9 


## Totteridge & District Community Centre 

Totteridge Drive – Totteridge – High Wycombe – HP13 6UG 

Registered Charity Number:  1123743 

## Financial statements report 2023 

## FY 2022/23 

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DocuSign Envelope ID: 1387F0C9-6722-4A9F-82FC-087635B877D9 

## Contents 

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.................................................................................................................................. 8 Statement of Guarantee ............................................................................................................ 9 Staff Pensions statement ........................................................................................................... 9 PAYE For Employers – Annual Statement .................................................................................. 10 VAT Account statement ........................................................................................................... 13 Corporation Tax Account ......................................................................................................... 13 

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DocuSign Envelope ID: 1387F0C9-6722-4A9F-82FC-087635B877D9 

## **These statements are presented to the members as a record of trading activities of Totteridge & District Community Centre for the period 1[st] April 2022 to 31[st] March 2023.** 

## 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<br>Hall hire & Invoiced sales inc. Land Rentals<br>Donations<br>Bar Sales Income<br>Machine Income<br>Bar Sales via Credit/Debit Card<br>Raffles (Meat Raffle)<br>Kitchen<br>Barclays Loyalty reward<br>One-Off Raffles<br>Income from charitable activities<br>Donations received via Wycombe Lottery<br>Membership donations<br>Grant incomes<br>COVID: Buckinghamshire Business Support Grant<br>COVID: Job Retention Scheme Grants<br>**TOTAL INCOME (TURNOVER)**|**£**<br>4,287<br>35<br>77,458<br>100,179<br>117,005<br>5,087<br>673<br>287<br>352<br>745<br>978<br>NILL<br>NILL<br>**306,799**|
|---|---|



- 1) From December 2019 recording of machine incomes changed introducing a new billing system for the supplier share of machine profits.  This change is reflected in the machine income reconciliation (which includes supplier share), but is balanced by an additional outgoing in cost of sales marked as ‘machines outgoing’.  Machines outgoing is inclusive of statutory Machines Games Duty, levied at 20% on gross profit. 

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DocuSign Envelope ID: 1387F0C9-6722-4A9F-82FC-087635B877D9 

## Expenditure 

|Cost of Sales|**£**|
|---|---|
|Cost of Sales|97,742|
|Materials|261|
|Meat Raffle / Buffet|4,735|
|Equipment Hire|851|
|Machines outgoing *|51,659|



**TOTAL COST OF SALES 155,249** 

- 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 game machine provider 

|Administration Expenses|**£**|
|---|---|
|Building improvements & maintenance|870|
|Heat & Light|7,144|
|Sky & BT Sport|11,175|
|Centre Costs|4,783|
|Computer Software|780|
|Computer Hardware|627|
|Centre Equipment (leasing & repairs)|3,478|
|Internet & Telephone|1,059|
|Mobile Phone|1,193|
|Printing|111|
|Stationery|135|
|Sundries|281|
|Motor Expenses inc Fuel & RFL|NILL|
|Advertising and Promotion|NILL|
|Accountancy Fees|350|
|Interest Payable|NILL|
|Bank/Finance Charges(cost of accepting card payments)|5,320|
|Insurance(Public Liability & Employers)|3,574|
|Postage|NILL|
|Subscriptions (Bar Billiards) & Trade Subs|147|
|Council tax|1,613|



**TOTAL ADMIN COSTS 42,640** 

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DocuSign Envelope ID: 1387F0C9-6722-4A9F-82FC-087635B877D9 

|Staffing Costs|**£**|
|---|---|
|Salaries|69,370|
|Employer NICs|170|
|Staff Pensions|3,010|
|Trustees' Salaries|NILL|
|Bands & Entertainers|1,202|
|Grounds keeper|170|
|Creditors/Debtors||
|**Trade creditors (due in less than one year)**||
|Total outstanding as at 31stMarch 2023|£1,748.67|
|**Trade debtors (due in less than one year)**|£ NILL|
|Reserves||
|Cash reserves||
|Cash at bank as at 31stMarch 2023 (Barclays)|£17,839|
|Cash at centre as at 31stMarch 2023|£      986|
|Stock||
|Stock at 31stMarch 2023||
|(Beverages, snacks and other consumables, food):|£ 3,123|
|**Total Reserves**|**£21,948**|



## Borrowing 

**The community centre has no outstanding commercial loans as at 31/03/2023.** 

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DocuSign Envelope ID: 1387F0C9-6722-4A9F-82FC-087635B877D9 

## Approval 

At the Annual general meeting held on 29[th] November 2023 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 2022 – 31[st] March 2023. 

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

Signed: ……………………………………………Mr James McKechnie (Centre Manager on behalf of the members) 

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

28/12/2023 28/12/2023 28/12/2023 

…… December 2023 

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DocuSign Envelope ID: 1387F0C9-6722-4A9F-82FC-087635B877D9 

Appendices 

## Notes 

## & 

## Reference Information 

and basis of calculations 

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DocuSign Envelope ID: 1387F0C9-6722-4A9F-82FC-087635B877D9 

## 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 pursuant to 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. 

## 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. 

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DocuSign Envelope ID: 1387F0C9-6722-4A9F-82FC-087635B877D9 

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). 

## Statement of Guarantee 

The members (Trustees/Directors) promise to contribute a sum not exceeding £10 (ten pounds) as may be demanded whilst serving as a Director (Trustee) and for twelve months thereafter. 

## Staff Pensions statement 

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

|**Status**|**Date Paid**|**Period**||
|---|---|---|---|
|Paid|10 Oct 2023|1 Sep - 30 Sep 2023||
|||||
|Paid|10 Sep 2023|1 Aug - 31 Aug 2023||
|Paid|10 Aug 2023|1 Jul - 31 Jul 2023||
|Paid|10 Jul 2023|1 Jun - 30 Jun 2023||
|Paid|10 Jun 2023|1 May - 31 May 2023||
|||||
|Paid|10 May 2023|1 Apr - 30 Apr 2023||
|Paid|10 Apr 2023|1 Mar - 31 Mar 2023||
|Paid|10 Mar 2023|1 Feb - 28 Feb 2023||
|Paid|10 Feb 2023|1 Jan - 31 Jan 2023||
|||||
|Paid|10 Jan 2023|1 Dec - 31 Dec 2022||
|Paid|10 Dec 2022|1 Nov - 30 Nov 2022||
|Paid|10 Nov 2022|1 Oct - 31 Oct 2022||
|Paid|10 Oct 2022|1 Sep - 30 Sep 2022||
|||||
|Paid|10 Sep 2022|1 Aug - 31 Aug 2022||
|Paid|10 Aug 2022|1 Jul - 31 Jul 2022||
|Paid|10 Jul 2022|1 Jun - 30 Jun 2022||
|Paid|10 Jun 2022|1 May - 31 May 2022||
|||||
|Paid|10 May 2022|1 Apr - 30 Apr 2022||



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DocuSign Envelope ID: 1387F0C9-6722-4A9F-82FC-087635B877D9 

## PAYE For Employers – Annual Statement 

## **2022 to 2023 Tax Year** 

Individual payments with single allocations 

## **16 Feb 2023 to 3 Apr 2023 payments received** 

|||
|---|---|
|**Date payment received**|**Payment allocated to**<br>**Payment amount**|
|||
|||
|3 Apr 2023|6 Mar 2023 to 5 Apr 2023 month 12 breakdown<br>£531.12|
|||
|||
|24 Mar 2023|6 Feb 2023 to 5 Mar 2023 month 11 breakdown<br>£607.49|
|||
|||
|16 Feb 2023|6 Jan 2023 to 5 Feb 2023 month 10 breakdown<br>£548.88|
|||



Single payment of 664.08 with multiple allocations **16 February 2023 payments received** 

||||
|---|---|---|
|**Date payment received**|**Payment allocated to**|**Payment amount**|
||||
||||
|16 Feb 2023|6 Feb 2023 to 5 Mar 2023 month 11 breakdown|£0.43|
||||
||||
|16 Feb 2023|6 Dec 2022 to 5 Jan 2023 month 9 breakdown|£663.65|
||||
||||
|**Total payment amount**||£664.08|
||||



Single payment of 1,198.59 with multiple allocations 

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DocuSign Envelope ID: 1387F0C9-6722-4A9F-82FC-087635B877D9 

## **3 January 2023 payments received** 

||||
|---|---|---|
|**Date payment received**|**Payment allocated to**<br>**Payment amount**||
||||
||||
|3 Jan 2023|6 Nov 2022 to 5 Dec 2022 month 8 breakdown<br>£584.52||
||||
||||
|3 Jan 2023|6 Oct 2022 to 5 Nov 2022 month 7 breakdown<br>£614.07||
||||
||||
|**Total payment amount**|£1,198.59||
||||



Individual payments with single allocations 

## **11 Jul 2022 to 12 Oct 2022 payments received** 

||||
|---|---|---|
|**Date payment received**|**Payment allocated to**|**Payment amount**|
||||
||||
|12 Oct 2022|6 Sep 2022 to 5 Oct 2022 month 6 breakdown|£513.87|
||||
||||
|7 Oct 2022|6 Aug 2022 to 5 Sep 2022 month 5 breakdown|£648.11|
||||
||||
|5 Oct 2022|6 Jul 2022 to 5 Aug 2022 month 4 breakdown|£651.07|
||||
||||
|11 Jul 2022|6 Jun 2022 to 5 Jul 2022 month 3 breakdown|£566.08|
||||



Individual payments with single allocations 

**15 June 2022 payments received** 

||||
|---|---|---|
|**Date payment received**|**Payment allocated to**|**Payment amount**|
||||
||||
|15 Jun 2022|6 May 2022 to 5 Jun 2022 month 2 breakdown|£704.28|
||||



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DocuSign Envelope ID: 1387F0C9-6722-4A9F-82FC-087635B877D9 

## **15 June 2022 payments received** 

||||
|---|---|---|
|**Date payment received**|**Payment allocated to**|**Payment amount**|
||||
||||
|15 Jun 2022|6 Apr 2022 to 5 May 2022 month 1 breakdown|£625.68|
||||



Individual payments with single allocations 

|Individual payments with single allocations|Individual payments with single allocations||
|---|---|---|
||||
|**12 Apr 2022 to 22 Apr 2022 payments received**|||
||||
||||
|**Date payment received**|**Payment allocated to**|**Payment amount**|
||||
||||
|22 Apr 2022|6 Mar 2022 to 5 Apr 2022 month 12 breakdown|£277.42|
||||
||||
|21 Apr 2022|6 Mar 2022 to 5 Apr 2022 month 12 breakdown|£400.00|
||||
||||
|14 Apr 2022|6 Feb 2022 to 5 Mar 2022 month 11 breakdown|£380.60|
||||
||||
|12 Apr 2022|6 Jan 2022 to 5 Feb 2022 month 10 breakdown||
||||



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DocuSign Envelope ID: 1387F0C9-6722-4A9F-82FC-087635B877D9 

## VAT Account statement 

|||||
|---|---|---|---|
|**Date**|**Payment description**|**You paid**<br>**HMRC**|**HMRC paid**|
||||<br>**you**|
|||||
|||||
|7 Sep|**VAT**<br>for period 1 May to 31 Jul 2023|£1,216.67|£0.00|
|||||
|||||
|||||
|20 Jun|**Unallocated payment**<br>you made an overpayment which can be<br>refunded to you or left on account|£1,783.33|£0.00|
|||||
|||||
|||||
|10 Jun|**VAT**<br>for period 1 Feb to 30 Apr 2023|£2,627.40|£0.00|
|||||
|||||
|||||
|10 Mar|**VAT**<br>for period 1 Nov 2022 to 31 Jan 2023|||
|||||



## Corporation Tax Account 


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