Registered number: 06687249 

CARTERTON COMMUNITY CENTRE DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023 

Shilton Accounting Services Certified Practising Accountant 1 The Clock House Brize Norton Road Carterton Oxfordshire OX18 3HN 

; 



## Carterton Community Centre Directors' Report and Unaudited Financial Statements For The Year Ended 31 October 2023 

## Contents 

||Page|
|---|---|
|Company Information|1|
|Directors' Report|2|
|Accountants’ Report|3|
|Income and Expenditure Account|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6—7|
|The following pages do not form part of the statutory accounts:||
|DetailedIncomeandExpenditureAccount|8—9|





Carterton Community Centre Company Information For The Year Ended 31 October 2023 

|Directors|Mr David Melvin|
|---|---|
||Miss Wendy Atkinson|
||Ms Jill Bull|
||Mr John Harrington|
||Mr Nathan Holcombe|
||Ms Elaine Hatton|
||Mr Richard Conner|
||Ms Greville Trevelyan|
|Company Number|06687249|
|Registered Office|Marigold Square|
||Shilton Park|
||Carterton|
||Oxfordshire|
||OX18 1AX|
|Accountants|Shilton Accounting Services|
||Certified Practising Accountant|
||1 The Clock House|
||Brize Norton Road|
||Carterton|
||Oxfordshire|
||OX183HN|



Page 1 



## Carterton Community Centre Company No. 06687249 Directors' Report For The Year Ended 31 October 2023 

The directors present their report and the financial statements for the year ended 31 October 2023. 

|Directors||
|---|---|
|The directors who held office during the year were as follows:||
|Mr David Melvin||
|Miss Wendy Atkinson||
|Ms Jill Bull||
|Mr John Harrington|;|
|Mr Nathan Holcombe||
|Ms Elaine Hatton||
|Mr Richard Conner||
|MsGrevilleTrevelyan||



## Statement of Directors' Responsibilities 

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations. 

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to: 

- e select suitable accounting policies and then apply them consistently; e make judgments and accounting estimates that are reasonable and prudent; ° prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. 

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

## Small Company Rules 

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. 


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02/02/2024 

Page 2 



## Carterton Community Centre Accountants’ Report eee nnn For Thenp Year Ended 31 October 2023 

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us. 

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report. 

You have acknowledged on the balance sheet as at year ended 31 October 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year. 

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements. 

Signed 

David Cuthbertson 

02/02/2024 

Shilton Accounting Services Certified Practising Accountant 1 The Clock House Brize Norton Road Carterton Oxfordshire OX18 3HN 

Page 3 



## Carterton Community Centre Income and Expenditure Account For The Year Ended 31 October 2023 


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|||||||||
|---|---|---|---|---|---|---|---|
|2023|2022|
|Notes|£|£|
|TURNOVER|79,084|67,384|
|Cost|of|sales|(2,000)|5|
|GROSS|SURPLUS|77,084|67,384|
|Administrative|expenses|(88,567)|(71,249)|
|Other|operating|income|8,500|4,750|
|OPERATING|(DEFICIT)/SURPLUS|(2,983)|885|
|Other|interest|receivable|and|similar|income|2,021|963|
|(DEFICIT)/SURPLUS|FOR|THE|FINANCIAL YEAR|(962)|1,848|

**----- End of picture text -----**<br>


The notes on pages 6 to 7 form part of these financial statements. 

Page 4 



: 

## Carterton Community Centre Balance Sheet As At 31 October 2023 

|||2023|2023||2022||
|---|---|---|---|---|---|---|
||Notes|£||£|£|£|
|FIXED ASSETS|||||||
|Tangible Assets|4|||13,090||15,091|
|||||13,090||15,091|
|CURRENT ASSETS|||||||
|Debtors|5|6,339|.||1,902||
|Cash at bank and in hand||156,069|||159,532||
|||162,408|||161,434||
|Creditors: Amounts Falling Due Within<br>OneYear|6|(8,360)|||(8,425)||
|NET CURRENT ASSETS (LIABILITIES)||||154,048||153,009|
|TOTAL ASSETS LESS CURRENT<br>LIABILITIES||||167,138||168,100|
|NETASSETS||||167,138||168,100|
|Income and Expenditure Account||||167,138||168,100|
|MEMBERS'FUNDS||||167,138||168,100|



For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 


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02/02/2024 

The notes on pages 6 to 7 form part of these financial statements. 

Page 5 



## Carterton Community Centre Notes to the Financial Statements For The Year Ended 31 October 2023 

## 1. General Information 

Carterton Community Centre is a private company, limited by guarantee, incorporated in England & Wales, registered number 06687249. The registered office is Marigold Square, Shilton Park, Carterton, Oxfordshire, OX18 1AX. 

2. Accounting Policies 

## 2.1. Basis of Preparation of Financial Statements 

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. 

2.2. Turnover 

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. 

## Sale of goods 

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. 

## Rendering of services 

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably. 

## 2.3. Tangible Fixed Assets and Depreciation 

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Leasehold 10% Straight line Plant & Machinery 25% Straight line Fixtures & Fittings 25% Straight line Computer Equipment 25% Straight line 

2.4. Government Grant 

Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute. Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period. 

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned. All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with. 

3. Average Number of Employees 

Average number of employees, including directors, during the year was: 


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; 2023 2022<br>Office and administration 7 6<br>7 6<br>**----- End of picture text -----**<br>


Page 6 



## Carterton Community Centre Notes to the Financial Statements (continued) For The Year Ended 31 October 2023 

## 4. Tangible Assets 

Land & Property 

||Land &<br>Property|||||||
|---|---|---|---|---|---|---|---|
||Leasehold|Plant &<br>Machinery||Fixtures <br>Fittings|&|Computer<br>Equipment|Total|
||£|£||£||£|£|
|Cost||||||||
|As at 1 November 2022|16,194|4,874||13,609||1,027|35,704|
||||—|||||
|As at 31 October 2023|16,194|4,874||13,609||1,027|35,704|
|Depreciation||||||||
|As at 1 November 2022|1,619|4,874||13,361||759|20,613|
|Provided during the period|1,620|=||248||133|2,001|
|As at 31 October 2023|3,239|4,874||13,609||892|22,614|
|Net Book Value||||||||
|As at 31 October 2023|12,955||||=|135|13,090|
|As at 1 November 2022|14,575|S||248||268|15,091|
|5.<br>Debtors||||||||
|||||||2023|2022|
|||||||£|£|
|Due within one year||||||||
|Trade debtors||||||9,129|1,223|
|Prepayments and accrued income||||||1,210|679|
|||||||6,339|1,902|
|6.<br>Creditors: Amounts Falling Due Within One Year||||||||
|||||||2023|2022|
|||||||£|£|
|Trade creditors||||||2,045|2,021|
|Other taxes and social security||||||557|473|
|Pension Control||||||180|163|
|Accruals and deferred income||||||5,578|5,768|
|||||||8,360|8,425|



6. Creditors: Amounts Falling Due Within One Year 

## 7. Company limited by guarantee 

The company is limited by guarantee and has no share capital. 

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1. 

Page 7 



‘ 

## Carterton Community Centre Detailed Income and Expenditure Account For The Year Ended 31 October 2023 


**----- Start of picture text -----**<br>
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2023|2022|
|£|£|£|£|
|TURNOVER|
|Cafe|and|Hall|hire|72,084|67,082|
|Restricted|funds|7,000|302|
|79,084|67,384|
|COST|OF|SALES|
|Purchases|for|restricted|funds|2,000|©|cm|
|(2,000)|-|
|GROSS|SURPLUS|77,084|67,384|
|Administrative|Expenses|
|Wages|and|salaries|42,613|35,918|
|Employers|pensions|-|defined|contributions|scheme|1,153|1,059|
|Subcontractor|costs|-|160|
|Staff|welfare|124|116|
|Health|and|safety|costs|659|642|
|Staff|entertaining|-|31|
|Rent|and|rates|585|998|
|Light|and|heat|21,633|9,274|
|Water|rates|1,262|860|
|Repairs|and|maintenance|4,764|4,816|
|Cleaning|2,481|3,156|
|Security|costs|-|919|
|Hire|and|leasing|of|computer|and|other|equipment|307|406|
|Computer|software,|consumables|and|maintenance|113|135|
|Repairs,|renewals|and|maintenance|655|240|
|Insurance|1,606|1,527|
|Printing,|postage|and|stationery|108|338|
|Advertising|and|marketing|costs|266|427|
|Telecommunications|and|data|costs|3,125|3,240|
|Website|costs|136|37|
|Accountancy|fees|3,528|3,432|
|Professional|fees|1,054|1,087|
|Subscriptions|226|15|
|Bank|charges|73|51|
|Charitable|donations|95|100|
|Depreciation|of|fixtures|and|fittings|248|478|
|Depreciation|of|computer|equipment|134|134|
|Depreciation|of|leasehold|land|and|property|1,619|1,619|
|Sundry|expenses|-|34|
|(88,567)|(71,249)|
|Other|Operating|Income|
|Government|grant|receipts|-|net|8,500|4,750|
|8,500|4,750|
|OPERATING|(DEFICIT)/SURPLUS|(2,983)|885|
|.. CONTINUED|

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Page 8 



## Carterton Community Centre Detailed Income and Expenditure Account (continued) For The Year Ended 31 October 2023 

|Other interest receivable and similar income|||||
|---|---|---|---|---|
|Bank interest receivable|2,021||963||
|||2,021||963|
|(DEFICIT)/SURPLUSFORTHEFINANCIALYEAR||(962)||1,848|



Page 9 



Independent Examiner's report to the trustees of Carterton Community Centre No. 1127059 

| report on the accounts of the company for the year ended 31 October 2023. which are set out on pages 1 to 10. Respective responsibilities of trustees and examiner 

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibilityto: 

- ® examine the accounts under section 145 of the 2011 Act; 

- « to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- e to state whether particular matters have come to my attention. 

## Basis of independent examiner's report 

My examination was carried out in accordance with the 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 you as trustees concerning any such matters. The procedures undertaken do nat 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 statementbelow. 

Independent examiner's statement 

In connection with my examination, no matter has come to myattention: 

(1) which gives me reasonable cause to believe that in any material respect the requirements: 

- e to keep accounting records in accordance with section 386 of the Companies Act 2006; and 

- ° to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities 

## have not been met; or 

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Name: Viktoria Hayden MAAT 53 Frethern Close, Burford, OX18 4NS 


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