**Trustees' Annual Report for 2020 From** Period start date **To** Period end date 1[st] January 2020 31[st] December 2020 “eSection A Reference and administration details ~~a~~ **Charity name Cottenham Community Centre Other names charity is known by** ~~OO~~ **Registered charity number (if any)** 1128604 **Charity's principal address** 250a High Street Cottenham Cambridge **Postcode CB24 8RZ**
**Names of the charity trustees who manage the charity (Grey = trustee joined in early 2021)**
|**Trustee name**
~~eo~~|**Office (if any)**
~~eo~~|**Dates acted if not for**
**whole year**
~~eo~~|**Name of person or**
**body entitled to**
**appoint trustee**
~~eo~~|
|---|---|---|---|
|Richard Gymer
~~eo~~|Chair
~~eo~~|~~eo~~|~~eo~~|
|Steven Poole|Treasurer|||
|Sue Bainbridge||To 20-Jan-21||
|Hannah Dudley||||
|Andrew Fell||From 02-Sep-20||
|Peter Giddens||||
|Sue Gymer||To 19-Aug-20||
|Tim Jones|||Cottenham Parish Council|
|Pete Morris
~~ee~~|~~ee ee~~|To 18-Jun-20
~~ee~~||
|Ian Murray
~~ee~~|~~ee ee~~|From 11-Oct-20
~~ee~~|The Managing Trustees of
the Charity’s premises|
|Rev Simon Oliver
~~ee~~|~~ee ee~~|To 18-Jun-20
~~ee~~||
|Kate Redman
~~ee~~|~~ee ee~~|To 18-Sep-20
~~ee~~||
|Mike Smith||||
|Chris Walsh||||
|Debbie Wilson||To 20-Jan-21||
|John Wilson||To 20-Jan-21||
|Mathew Palmer||From 17-Feb-21||
**TAR**
1
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
|1|**Name**|**Dates acted if not for whole year**|
|---|---|---|
||None||
## **Names and addresses of advisers (Optional information)**
|**Type of adviser**
**Name**|**Type of adviser**
**Name**|**Address**|
|---|---|---|
|None|||
||||
||||
||||
## **Name of chief executive or names of senior staff members (Optional information)**
None
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Constitution, adopted 16[th] December 2008. Type of governing document SORP ref 1.25 How the charity is constituted Unincorporated association. Trustee selection methods Elected by membership.
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about: SORP ref 1.51
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
**TAR**
2
**Section C Objectives and activities**
To provide the residents of Cottenham and the neighbourhood, without distinction of age, sex, sexual orientation, race or of political, religious or other opinions with a centre and focus where all can meet and where **Summary of the purposes of** facilities in the interests of community welfare and for recreational and **the charity set out in its governing document** educational leisure-time occupation are available with the objective of enhancing the quality of life for residents. SORP ref 1.17 **Summary of the main** The charity is focused on managing and developing a Community Centre **activities undertaken for the** for the residents of Cottenham and the local area. **public benefit in relation to these objects** The Community Coffee Shop continues to be the hub around which other activities develop and progress. Despite significant COVID-19 related restrictions this year, it remains a vibrant and successful meeting place which is used by a wide cross-section of the community.
We also continue to support existing activities and encourage and develop new activities within the Community Centre. We aim to support activities for all age groups – from the very young through mid-age to the elderly. SORP ref 1.17 & 1.19
**Statement confirming whether** In planning our activities for the year, the trustees have had regard to the **the trustees have had regard** guidance issued by the Charity Commission on public benefit. **to the guidance issued by the Charity Commission on public** SORP ref 1.18 **benefit**
## **Additional details of objectives and activities (Optional information)**
You **may choose** to include Our most important asset is our building. This has been made available further statements, where to the community at a peppercorn rent by the Methodist Church in return relevant, about: for certain renovation and maintenance responsibilities. We would like to • policy on grantmaking; recognise the contribution made to the community through the loan of this building.
- policy programme related investment;
A significant contribution has been made by our loyal volunteers; our • contribution made by Community Coffee Shop relies heavily on volunteers working alongside volunteers. our paid staff and could not operate successfully without this support. Volunteers also give time to support development activities and to carry out various maintenance works.
SORP ref 1.38
**TAR**
3
Section D Achievements and performance
## **Summary of the main achievements of the charity during the year**
Our achievements this year were significantly curtailed due to the COVID-19 pandemic and the necessary restrictions placed upon us. We were required to close completely for many months and were able to open our Community Coffee Shop for only about 50% of the year, reopening with significantly reduced capacity due to social distancing. Despite this we:
- Continued to successfully operate the Community Centre and Community Coffee Shop, adapting to all COVID-related rules and guidelines as these developed.
- Hosted weekly ‘Virtual Coffee Mornings’ via Zoom through the main lockdown period to enable a community touchpoint for those who needed it.
- Offered a Halloween focused takeaway bag for children in-lieu of our normal party event.
- Enabled seasonal fundraising through online sales of preserves, chutneys and Christmas cakes.
- Held monthly Community Cinema screenings when allowed; nine films were screened through the year, many under COVID-19 related restrictions.
In addition, we continued to provide space for local groups and classes to meet. However, it became increasingly difficult to sustain many activities as COVID-19 restrictions and fears significantly reduced footfall.
SORP ref 1.20
**TAR**
4
## **Section E Financial review**
|**Review of the charity’s**
**financial position at the end of**
**the period**
**Statement of the charity’s**
**policy on reserves**
**Explanation of any**
**uncertainties about the**
**charity continuing as a going**
**concern**
**Details of any funds materially**
**in deficit**|Our activities were severely constrained this year due to COVID-19
related closures and restrictions which led to a significant financial loss
for the year. However, with Government support through the Coronavirus
Job Retention Scheme (CJRS) and Local Restrictions Support Grants
(LRSG), we have maintained sufficient reserves to enter 2021 with some
financial confidence.
The future though remains uncertain until we can lift all remaining
restrictions and enjoy something like our previous level of activities and
footfall.
SORP ref 1.21|
|---|---|
||For the immediate future, we do not expect to grow our reserves
significantly. We will therefore prioritise funding of regular maintenance of
our building and the equipment and fittings required to continue to
operate the Community Centre.
Longer term, we expect to use growing reserves to part-fund the
remaining updating and renovation of our building - although COVID-19
has led us to pause such plans until we return to a more certain financial
status.
SORP ref 1.22|
||The largest uncertainty for us currently is the unknown longer-term
impact of the COVID-19 pandemic on our footfall and hence our income.
In addition, we have a newly opened, Parish Council-sponsored Village
Hall which will undoubtedly have some competitive impact.
SORP ref 1.23|
||None.
SORP ref 1.24|
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where SORP ref 1.47 relevant about:
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other optional information**
**TAR**
5
**Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
## **Signature**
||**s trustees**||
|---|---|---|
||||
|**Full name**
**Position**
**Date**|Richard Gymer|Steven Poole|
||Chair|Treasurer|
||18thAugust 2021||
||18thAugust 2021||
**TAR**
6
1128604
**01 January 2020 to 31 December 2020**
## Cottenham Community Centre
Annual accounts for the period
## ~~ee~~ **Section A Statement of financial activities (SoFA)**
|**Recommended categories by activity**|Guidance||**Unrestricted**
**funds**|**Unrestricted**
**funds**|**Restricted**
**income funds**|**Endowment**
**funds**||**Total funds**|**Prior year**
**funds**|
|---|---|---|---|---|---|---|---|---|---|
|||||**£**|**£**|**£**||**£**|**£**|
|**Incoming resources (Note 3)**||||F01|F02|F03||F04|F05|
|**Income and endowments from:**||||||||||
|Donations and legaciesA|S01|||993|-|-||993|1,876|
|Charitable activitiesB|S02|||37,461|-|-||37,461|126,641|
|Other trading activities|S03|||6,514|-|-||6,514|14,539|
|Investments|S04|||25|-|||25|32|
|Separate material item of income|S05|||-|-|-||-|-|
|Other (Government Support - COVID-19)
**Resources expended (Note 6)**
**_Total_**|S06
S07|31,573
76,566
~~a~~|||-
-|-
-||31,573
76,566|-
143,088|
|**Expenditure on:**||||||||||
|Raising funds|S08|||1,591|-|-||1,591|4,621|
|Charitable activities|S09|||81,867|-|-||81,867|112,069|
|Separate material item of expense|S10|||-|-|-||-|-|
|Other
**_Total_**|S11
S12|-
83,458
~~a~~|||-
-|-
-||-
83,458|-
116,690|
|**Net income/(expenditure) before investment**||||||||||
|**gains/(losses)**|S13||-|6,892
-|-|-|-|6,892
-|26,398|
|Net gains/(losses) on investments|S14|||-|-|-||-|-|
|**Net income/(expenditure)**|S15||-|6,892
-|-|-|-|6,892
-|26,398|
|**Extraordinary items**|S16|||-|-|-||-|-|
|**Transfers between funds**|S17|||-|-|-||-|-|
|**Other recognised** **gains/(losses):**||||||||||
|Gains and losses on revaluation of fixed assets for the charity’s||||||||||
|own use|S18|||-|-|-||-|-|
|Other gains/(losses)
**_Net movement in funds_**|S19
S20|-
6,892
-
~~a ~~|||-
-
~~a~~|-
-|-|-
6,892
-|-
26,398|
|**_Reconciliation of funds:_**||||||||||
|Total funds brought forward|S21|||49,817|-|-||49,817|23,419|
|**_Total funds carried forward_**|S22|£42,925
£0
£42,925
£49,817
~~SS~~||||||||
**SoFA Note A.** Membership at the end of 2020 totalled 53 (individual, youth, senior, family and group/corporate members).
**SoFA Note B.**
No revenue grant funding was received during the year.
CCC Accounts 2020 1.0
16th June 2021
1
## **Section B Balance sheet**
|Guidance
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after one year (Note 20)**
B14
**Provisions for liabilitiesA**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Designated fund (Community Cinema)**
**_Total funds_**
B21|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
- - - -
-
12,185 - - 12,185
7,898
- - - -
-
- - - -
-|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
- - - -
-
12,185 - - 12,185
7,898
- - - -
-
- - - -
-|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
- - - -
-
12,185 - - 12,185
7,898
- - - -
-
- - - -
-|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
- - - -
-
12,185 - - 12,185
7,898
- - - -
-
- - - -
-|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
- - - -
-
12,185 - - 12,185
7,898
- - - -
-
- - - -
-|
|---|---|---|---|---|---|
||12,185|-|-|12,185|7,898|
||447 - - 447 782
1,147 - - 1,147
2,334
- - - -
-
34,043 - - 34,043
44,101|||||
||35,637|-|-|35,637|47,217|
||4,897 - - 4,897
5,298|||||
||30,740|-|-|30,740|41,919|
|||||||
||42,925|-|**-**|42,925|49,817|
||- - - -
-
- - - -
-|||||
||42,925|-|-|42,925|49,817|
||-
-
-
-
-
-
42,925
- 42,925
43,910
-
-
5,907|||||
||£42,925|£0|£0|£42,925|£49,817|
**Balance Sheet Note A.**
Provision removed from last year (2019) due to a prior miscalculation around historical assets on disposal. As a result, the total net assets shown here for 2019 are slightly lower than in the published accounts for that year.
Signed by one or two trustees on behalf of all the trustees
|Signature|Name|Date of approval|
|---|---|---|
||Steven Poole, Treasurer|16-Jun-21|
||Richard Gymer, Chair|16-Jun-21|
CCC Accounts 2020 1.0
16th June 2021
2
## **Section C Notes to the accounts (cont)**
**Note 3 Analysis of income**
|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
104 - - 104 934
Gift Aid
187 - - 187 -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
702 - - 702 942
Donated goods, facilities and services
- - - - -
**Total** 993 - - 993 1,876
Coffee Shop & Catering
29,335 - - 29,335 78,647
Facility Hire
8,126 - - 8,126 25,744
Capital Grants
- - - - 22,250
Other
- - - - -
**Total** 37,461 - - 37,461 126,641
Sales Commissions
129 - - 129 534
Licence Fee
2,600 - - 2,600 2,600
Fund Raising
1,535 - - 1,535 3,618
Community Cinema
2,250 - - 2,250 2,611
Other (Ten Year Showcase)
- - - - 5,176
**Total** 6,514 - -6,514 14,539
Interest income
25 - - 25 32
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 25 - -25 32
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - -- -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held for
charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other (Government Support - COVID-19)
31,573 - - 31,573 -
**Total** 31,573 - -31,573 -
£76,566
£0
£0
£76,566
£143,088
**Analysis**
**Donations and**
**legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
104 - - 104 934
Gift Aid
187 - - 187 -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
702 - - 702 942
Donated goods, facilities and services
- - - - -
**Total** 993 - - 993 1,876
Coffee Shop & Catering
29,335 - - 29,335 78,647
Facility Hire
8,126 - - 8,126 25,744
Capital Grants
- - - - 22,250
Other
- - - - -
**Total** 37,461 - - 37,461 126,641
Sales Commissions
129 - - 129 534
Licence Fee
2,600 - - 2,600 2,600
Fund Raising
1,535 - - 1,535 3,618
Community Cinema
2,250 - - 2,250 2,611
Other (Ten Year Showcase)
- - - - 5,176
**Total** 6,514 - -6,514 14,539
Interest income
25 - - 25 32
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 25 - -25 32
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - -- -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held for
charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other (Government Support - COVID-19)
31,573 - - 31,573 -
**Total** 31,573 - -31,573 -
£76,566
£0
£0
£76,566
£143,088
**Analysis**
**Donations and**
**legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
104 - - 104 934
Gift Aid
187 - - 187 -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
702 - - 702 942
Donated goods, facilities and services
- - - - -
**Total** 993 - - 993 1,876
Coffee Shop & Catering
29,335 - - 29,335 78,647
Facility Hire
8,126 - - 8,126 25,744
Capital Grants
- - - - 22,250
Other
- - - - -
**Total** 37,461 - - 37,461 126,641
Sales Commissions
129 - - 129 534
Licence Fee
2,600 - - 2,600 2,600
Fund Raising
1,535 - - 1,535 3,618
Community Cinema
2,250 - - 2,250 2,611
Other (Ten Year Showcase)
- - - - 5,176
**Total** 6,514 - -6,514 14,539
Interest income
25 - - 25 32
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 25 - -25 32
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - -- -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held for
charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other (Government Support - COVID-19)
31,573 - - 31,573 -
**Total** 31,573 - -31,573 -
£76,566
£0
£0
£76,566
£143,088
**Analysis**
**Donations and**
**legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
104 - - 104 934
Gift Aid
187 - - 187 -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
702 - - 702 942
Donated goods, facilities and services
- - - - -
**Total** 993 - - 993 1,876
Coffee Shop & Catering
29,335 - - 29,335 78,647
Facility Hire
8,126 - - 8,126 25,744
Capital Grants
- - - - 22,250
Other
- - - - -
**Total** 37,461 - - 37,461 126,641
Sales Commissions
129 - - 129 534
Licence Fee
2,600 - - 2,600 2,600
Fund Raising
1,535 - - 1,535 3,618
Community Cinema
2,250 - - 2,250 2,611
Other (Ten Year Showcase)
- - - - 5,176
**Total** 6,514 - -6,514 14,539
Interest income
25 - - 25 32
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 25 - -25 32
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - -- -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held for
charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other (Government Support - COVID-19)
31,573 - - 31,573 -
**Total** 31,573 - -31,573 -
£76,566
£0
£0
£76,566
£143,088
**Analysis**
**Donations and**
**legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
104 - - 104 934
Gift Aid
187 - - 187 -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
702 - - 702 942
Donated goods, facilities and services
- - - - -
**Total** 993 - - 993 1,876
Coffee Shop & Catering
29,335 - - 29,335 78,647
Facility Hire
8,126 - - 8,126 25,744
Capital Grants
- - - - 22,250
Other
- - - - -
**Total** 37,461 - - 37,461 126,641
Sales Commissions
129 - - 129 534
Licence Fee
2,600 - - 2,600 2,600
Fund Raising
1,535 - - 1,535 3,618
Community Cinema
2,250 - - 2,250 2,611
Other (Ten Year Showcase)
- - - - 5,176
**Total** 6,514 - -6,514 14,539
Interest income
25 - - 25 32
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 25 - -25 32
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - -- -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held for
charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other (Government Support - COVID-19)
31,573 - - 31,573 -
**Total** 31,573 - -31,573 -
£76,566
£0
£0
£76,566
£143,088
**Analysis**
**Donations and**
**legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
104 - - 104 934
Gift Aid
187 - - 187 -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
702 - - 702 942
Donated goods, facilities and services
- - - - -
**Total** 993 - - 993 1,876
Coffee Shop & Catering
29,335 - - 29,335 78,647
Facility Hire
8,126 - - 8,126 25,744
Capital Grants
- - - - 22,250
Other
- - - - -
**Total** 37,461 - - 37,461 126,641
Sales Commissions
129 - - 129 534
Licence Fee
2,600 - - 2,600 2,600
Fund Raising
1,535 - - 1,535 3,618
Community Cinema
2,250 - - 2,250 2,611
Other (Ten Year Showcase)
- - - - 5,176
**Total** 6,514 - -6,514 14,539
Interest income
25 - - 25 32
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 25 - -25 32
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - -- -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held for
charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other (Government Support - COVID-19)
31,573 - - 31,573 -
**Total** 31,573 - -31,573 -
£76,566
£0
£0
£76,566
£143,088
**Analysis**
**Donations and**
**legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|
|---|---|---|---|---|---|
||£76,566|£0|£0|£76,566|£143,088|
**Other information:**
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CCC Accounts 2020 1.0
16th June 2021
3
## **Section C Notes to the accounts (cont)**
|Fundraising agents
Operating charity shops
Cleaning & waste
Utilities
Insurance
Building Upgrade
Maintenance
Rear Development
Advertising, marketing, direct mail and publicity
**Note 6 Analysis of expenditure**
Start up costs incurred in generating new source of
future income
Rent collection, property repairs & maintenance
Operating membership schemes and social lotteries
Staging fundraising events
Database development costs
Other trading activities
**Analysis**
Portfolio management costs
Intellectual property licencing costs
Cost of obtaining investment advice
Incurred seeking legacies
Incurred seeking grants
**Separate material**
**item of expense**
**Total expenditure on raising funds**
**Total**
Food, drink & consumables
Other
Depreciation
**Expenditure on**
**raising funds:**
Investment management costs
Incurred seeking donations
**Expenditure on**
**charitable**
**activities**
Staff costs
Operating a trading company undertaking non-charitable
trading activity
Investment administration costs
**Total expenditure on charitable activities**
**Other**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
1,363
- - 1,363 3,959
- - - - -
- - - - -
- - - - -
83
- - 83 85
- - - - -
- - - - -
145
- - 145 577
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
1,363
- - 1,363 3,959
- - - - -
- - - - -
- - - - -
83
- - 83 85
- - - - -
- - - - -
145
- - 145 577
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
1,363
- - 1,363 3,959
- - - - -
- - - - -
- - - - -
83
- - 83 85
- - - - -
- - - - -
145
- - 145 577
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
1,363
- - 1,363 3,959
- - - - -
- - - - -
- - - - -
83
- - 83 85
- - - - -
- - - - -
145
- - 145 577
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
1,363
- - 1,363 3,959
- - - - -
- - - - -
- - - - -
83
- - 83 85
- - - - -
- - - - -
145
- - 145 577
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|---|---|---|---|
||1,591|-|-|1,591|4,621|
||46,048
- - 46,048 42,209
9,983
- - 9,983 27,764
5,700
- - 5,700 6,830
5,525
- - 5,525 8,693
2,318
- - 2,318 2,199
- - - - 11,540
5,443
- - 5,443 3,715
- - - - 4,658
4,543
- - 4,543 2,226
2,307
- - 2,307 2,235|||||
||81,867|-|-|81,867|112,069|
||- - - - -
- - - - -
- - - - -
- - - - -|||||
||-|-|-|-|-|
||- - - - -|||||
16th June 2021
CCC Accounts 2020 1.0
4
|**TOTAL EXPENDITURE**
**Total other expenditure**|- - - - -
- - - - -
- - - - -
- - - - -|- - - - -
- - - - -
- - - - -
- - - - -|- - - - -
- - - - -
- - - - -
- - - - -|- - - - -
- - - - -
- - - - -
- - - - -|- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|---|---|---|---|
||-|-|-|-|-|
|||||||
||83,458|£0|£0|£83,458|£116,690|
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Activity or programme**|**Activities undertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|Other||||||
|**Total**|£0|£0|£0|£0|£0|
|||||||
|**Prior year expenditure on charitable activities**
**can be analysed as follows:**||||||
|||||||
|**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year**
**amounts)**||||||
16th June 2021
CCC Accounts 2020 1.0
5
## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**Last year**
**£**
**£**
47,243 43,239
- -
1,217 1,061
- -|**This year**
**Last year**
**£**
**£**
47,243 43,239
- -
1,217 1,061
- -|
|---|---|---|
||48,460|44,300|
## **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) TRUE for the reporting period of more than £60,000**
|**Band**|**Number of employees**|
|---|---|
|**£60,000 to £69,999**||
|**£70,000 to £79,999**||
|**£80,000 to £89,999**||
|**£90,000 to £99,999**||
|**£100,000 to £109,999**||
|||
|||
|||
|**Please provide the total amount paid to key**
**management personnel (includes trustees and**
**senior management) for their services to the**
**charity**||
||Nil|
|**Coffee Shop**
**Community Centre**
**Total**
**11.2 Average head count in the year**
**The parts of the charity in which the employees**
**work**|**This year**
**Last year**
**Number**
**Number**
1.8
1.8
0.2
0.2|**This year**
**Last year**
**Number**
**Number**
1.8
1.8
0.2
0.2|
|---|---|---|
||2|2|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)**
_**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment**
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
**payments** _**Please complete if any**_
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination payments**
CCC Accounts 2020 1.0
16th June 2021
6
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
_**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**Land & Buildings**
**Furniture**
**Kitchen**
**Equipment**
**Air Conditioning**
**Equipment**
**Audio, Visual &**
**Computer**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
At beginning of the year
- 12,970 19,226 7,533 4,652 44,381
Additions
- 1,407 1,674 - - 3,081
Revaluations
- - - - - -
Disposals
- - 520 - 1,278 - - - 1,798
Transfers *
- - - - - -
At end of the year
- 13,857 19,622 7,533 4,652 45,664
****Basis**
SL~~or RB~~
SL~~or RB~~
SL~~or RB~~
SL~~or RB~~
SL~~or RB~~
Straight Line
("SL") or
Reducing
Balance ("RB")
**** Rate**
NA
8 Years
6 Years
7 Years
5 Years
At beginning of the year
- 9,472 13,812 5,961 3,649 32,894
Disposals
- - 520 - 1,202 - - - 1,722
Depreciation
- 642 762 262 641 2,307
Impairment
- - - - - -
Transfers*
- - - - - -
At end of the year
- 9,594 13,372 6,223 4,290 33,479
At beginning of the year
- 3,498 5,414 1,572 1,003 11,487
At the end of the year
£0
£4,263
£6,250
£1,310
£362
£12,185
**14.4 Impairment**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**|**Land & Buildings**
**Furniture**
**Kitchen**
**Equipment**
**Air Conditioning**
**Equipment**
**Audio, Visual &**
**Computer**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
- 12,970 19,226 7,533 4,652 44,381
- 1,407 1,674 - - 3,081
- - - - - -
- - 520 - 1,278 - - - 1,798
- - - - - -|**Land & Buildings**
**Furniture**
**Kitchen**
**Equipment**
**Air Conditioning**
**Equipment**
**Audio, Visual &**
**Computer**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
- 12,970 19,226 7,533 4,652 44,381
- 1,407 1,674 - - 3,081
- - - - - -
- - 520 - 1,278 - - - 1,798
- - - - - -|
|---|---|---|
||- 13,857 19,622 7,533 4,652 45,664||
||- 9,594 13,372 6,223 4,290 33,479||
||||
||- 3,498 5,414 1,572 1,003 11,487||
||£0
£4,263
£6,250
£1,310
£362
£12,185||
||||
||||
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.**_
_**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB =_
16th June 2021
CCC Accounts 2020 1.0
7
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any debtors or prepayments._**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Facility Hire**
**Other debtors (UK Government, CJRS December 2020)**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
170 2,334
977 -
- -||
||1,147|2,334|
||||
_**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|---|
||-|-|
CCC Accounts 2020 1.0
16th June 2021
8
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Water Utilities (Cambridge Water, Wave)**
**Licence Fee (for period 01-Jan to 31-Mar)**
**The People's Pension**
**Centre for Computing History**
**Energy Utilities (TGP)**
**Barkers Bakery**
**Accruals and deferred income**
**Staff Holiday Carry-Over into 2021, 5 days**
**Taxation and social security (HMRC VAT)**
**Total**
**20.2 Deferred income**
**_Please explain the reasons why income is deferred._**
**_Please complete this note if the charity has deferred income._**|**This year**
**Last year**
**£**
**£**
- -
- -
181 234
650 650
229 166
100 100
121 -
10 -
- -
914 -
2,692 4,148
- -
**Amounts falling due within**
**one year**|**This year**
**Last year**
**£**
**£**
- -
- -
181 234
650 650
229 166
100 100
121 -
10 -
- -
914 -
2,692 4,148
- -
**Amounts falling due within**
**one year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -
- -
- -
- -
**Amounts falling due after**
**more than one year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -
- -
- -
- -
**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||4,897|5,298|-|-|
||||||
||||||
|**_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**|||||
||||**This year**|**Last year**|
||||**£**
**£**
- -
- -
- -||
||||-|-|
CCC Accounts 2020 1.0
16th June 2021
9
## **Section C Notes to the accounts (cont)**
|**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**
**Bank Reconcilliation**
**Opening Balance**
**VAT held at Opening**
**Receipts**
**Payments**
**VAT held at Closing (includes COVID-deferred payment from April 2020)**
**Closing Balance**
**Total**
**Closing Balance as above**
**Closing Balance per Bank Statements**
**Difference**
**Difference made up of:**
**Late collection of December pension payment**
**Late collection of utility charges**
**Late receipt of CJRS payment for December**
**Deposits Held**
**Centre for Computing History**
**Outstanding Cash to Bank**
**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
34,043 44,101
- -|
|---|---|
||34,043 44,101|
||43,051
- 4,147
76,566
84,232
- 2,692
33,930
**This year**
**£**|
||115,470 115,470|
||33,930
33,551|
||379|
||- 229
- 311
977
- 450
- 100
492|
||379|
16th June 2021
CCC Accounts 2020 1.0
10
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 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 Statement of Recommended Practice: Accounting and Reporting by Charities preparing their ✓ accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with ✓ 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
✓
Incoming resources are grouped into the following recommended categories:
Donations and legacies: Memberships, donations.
Charitable activities: Coffee Shop & catering, facility hire, capital grants.
Other trading activities: Sales commissions, licence fees, fundraising events, community cinema.
Resources expended are grouped into the following recommended categories:
Raising funds: Marketing & promotion, items for resale, community cinema. Charitable activities: Staff, food & drink, cleaning, waste, utilities, insurance, maintenance, training, administration, renovations, depreciation
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the _**Not applicable**_ conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.
> Yes ✓ No
## _**Please disclose:**_
CCC Accounts 2020 1.0
16th June 2021
11
|**_(i) the nature of the change in accounting policy;_**|**_Not applicable_**|
|---|---|
|**_(ii) the reasons why applying the new accounting policy provides_**
**_more reliable and more relevant information; and_**||
|**_(iii) the amount of the adjustment for each line affected in the_**
**_current period, each prior period presented and the aggregate_**
**_amount of the adjustment relating to periods before those_**
**_presented, 3.44 FRS 102 SORP._**||
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
**----- Start of picture text -----**
Yes ✓
No
**----- End of picture text -----**
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|**_Not applicable_**|
|**_(ii) the effect of the change on income and expense or assets and_**
**_liabilities for the current period; and_**||
|**_(iii) where practicable, the effect of the change in one or more_**
**_future periods._**||
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
**----- Start of picture text -----**
Yes ✓
No
Please disclose:
**----- End of picture text -----**
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|**_Not applicable_**|
|**_(ii) for each prior period presented in the accounts, the amount_**
**_of the correction for each account line item affected; and_**||
|**_(iii) the amount of the correction at the beginning of the earliest_**
**_prior period presented in the accounts._**||
CCC Accounts 2020 1.0
16th June 2021
12
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be exchanged)
unless impractical to do so.
Donated goods for resale are measured at fair value on initial recognition, which is the expected
proceeds from sale less the expected costs of sale, and recognised in 'Income from other
trading activities' with the corresponding stock recognised in the balance sheet. On its sale the
value of stock is charged against 'Income from other trading activities' and the proceeds from
sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
In the case of performance related grants, income must only be recognised to the extent that
the charity has provided the specified goods or services as entitlement to the grant only occurs
when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant
of probate, the executors have established that there are sufficient assets in the estate and any
conditions attached to the legacy are either within the control of the charity or have been met.
**Government grants**
The charity has received government grants in the reporting period.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any
Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as
an addition to the same fund as the initial donation unless the donor or the terms of the appeal
have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as income with
an equivalent amount recognised as an expense under the appropriate heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair
value of those gifts at the time of their receipt and they are recognised on receipt. In the
reporting period in which the stocks are distributed, they are recognised as an expense at the
carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the gift to
the charity provided the value of the gift can be measured reliably.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
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CCC Accounts 2020 1.0
16th June 2021
13
The charity has incurred expenditure on support costs.
## **Support costs**
The value of any voluntary help received is not included in the accounts but is described in the **Volunteer help** trustees’ annual report. **Income from interest,** This is included in the accounts when receipt is probable and the amount receivable can be **royalties and dividends** measured reliably. **Income from membership** Membership subscriptions received in the nature of a gift are recognised in Donations and **subscriptions** Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. **Settlement of insurance** Insurance claims are only included in the SoFA when the general income recognition criteria are **claims** met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. **Investment gains and losses** This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. **2.3 EXPENDITURE AND LIABILITIES Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance costs and other support. Governance **Governance and support** costs comprise all costs involving public accountability of the charity and its compliance with **costs** regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of service **Grants with performance** or output to be provided, such grants are only recognised in the SoFA once the recipient of the **conditions** grant has provided the specified service or output. **Grants payable without** Where there are no conditions attaching to the grant that enables the donor charity to **performance conditions** realistically avoid the commitment, a liability for the full funding obligation must be recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** No material item of deferred income has been included in the accounts. **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at **Provisions for liabilities** the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 **Basic financial instruments** FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
## **2.4 ASSETS**
**Tangible fixed assets for use** These are capitalised if they can be used for more than one year, and cost at least £100. **by charity**
They are valued at cost.
The depreciation rates and methods used are disclosed in note 14. **Intangible fixed assets** The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5
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CCC Accounts 2020 1.0
16th June 2021
14
|**Heritage assets**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM THOSE**
**ABOVE**
**Investments**
**Stocks and work in progress**
**Debtors**
**Current asset investments**|They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained principally
for their contribution to knowledge and culture. The depreciation rates and methods used as
disclosed in note NA.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at
initially at cost and subsequently at fair value (their market value) at the year end. The same
treatment is applied to unlisted investments unless fair value cannot be measured reliably in
which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity
date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower of cost or net realisable
value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on
the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement
amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured
at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents
with a maturity date of less than one year held for investment purposes rather than to meet short term
cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
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CCC Accounts 2020 1.0
16th June 2021
15
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trustee*l
rnembers of
Cottenham Communty Centre
On accounts for tho year
ended
31 st December 2020
Charity no
lif any)
1128604
Set out on pages
1to15
l pOrt to the trustees on my examination of the accounts of the above
charity {°Ihe Tru5t°} for the year ended 3111212020.
Re$ponslbilitles and
basis of report
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance wrth the requirements of the Chanties Act 2011
I"Ihe Act'i.
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Ad and in ¢aTrying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 14515llbl of the Act.
Independent I have completed my examination. I confirm th* no material matters have
examiner's statement come to my attention in Connection wrth the examination lolher than that
disclosed below") which gives me cause lo believe that in, any material
respect..
the accounting records were not kept in accordance wrth section 130
of the Charf(ies Act., or
the accounts did not accord with the accounting COrds", or
the aecounls did not comply with the applicable requirements
Conrning the form ond content of accounts sel out in the Charrties
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fair. view which is not a matter
considered as part of an independent examination.
I have no concerns and have me across no other matters in connection
with the exarninalion lo which attention should drawn in this report in
order lo enable a proper understanding of the accounts to be reached.
. Please delete the words in the brackets rfthey do not apply.
Signed:
Dats:
l?/0¥ IJJJ
Name:
Relovant professlonal
quallflcatlonls) or body
lif any):
Addre$¥:
THE MHH PARTNERSHIP
Chariered Cerli.'iei Accounl8nts
H'.gh S:.&el. Q.",,
Cambridge, CB24 6RX
IER
Oct 2018
Section B
Disclosure
Only complete rf the examiner needs to highlight material matters of concem
(see CC32, Independent examination of charity accounts.. directions and
guidance for examinersl.
Give hore brigf dotsils of
any ltsms that the
examiner wishes to
dis¢lo$g.
IER
Oct 2018