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2021-12-31-accounts

Trustees' Annual Report for 2021 From Period start date To Period end date 1[st] January 2021 31[st] December 2021 “eSection A Reference and administration details ~~a~~ Charity name Cottenham Community Centre Other names charity is known by ~~ee~~ 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 2022)

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~~
Mathew Palmer Secretary From 17-Feb-2021
Steven Poole Treasurer
Hannah Dudley
Andrew Fell
Paul Gibbs From 15-Dec-2021
Peter Giddens To 15-Sep-2021
Tim Jones
~~ee~~
~~ee ee~~ ~~ee~~ Cottenham Parish Council
Ian Murray
~~ee~~
~~ee ee~~ ~~ee~~ The Managing Trustees of
the Charity’s premises
Mike Smith
~~ee~~
~~ee ee~~ ~~ee~~
Chris Walsh
~~ee~~
~~ee ee~~ ~~ee~~
Sue Bainbridge To 20-Jan-2021
Debbie Wilson To 20-Jan-2021
John Wilson To 20-Jan-2021
Annabelle Campbell From 19-Jan-2022
Laura Prideaux-Brune From 19-Jan-2022

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 at AGM. Appointed by the Trustees at other times.

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about: SORP ref 1.51

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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 the charity set out in its facilities in the interests of community welfare and for recreational and 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 again 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 further statements, where relevant, about:

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.

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

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3

Section D Achievements and performance

Summary of the main achievements of the charity during the year

Our achievements this year were significantly curtailed again due to the COVID-19 pandemic and the necessary restrictions placed upon us. We were required by the Government to close completely during the early part of the year, re-opening from mid-May and gradually re-building activities as rules were relaxed and confidence increased through the rest of the year. Our activity levels though remained well-below our preCOVID baseline although there were some highlights:

In addition, we continued to provide space for local groups and classes to meet. Many of these restarted during the year, although a number did not. The number of groups we hosted and the numbers attending classes remained subdued throughout the year.

SORP ref 1.20

ig

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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 constrained again this year due to COVID-19 related
closures and restrictions, although, thanks to the financial support
received from Government, we were able to show a small surplus for the
year. We therefore have sufficient reserves to enter 2022 with reasonable
financial confidence.
The future though remains uncertain while our level of activities and
footfall remains subdued.
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. Recent energy price
changes and risks have led us to prioritise consideration of further energy
saving and generation schemes.
SORP ref 1.22
There remains uncertainty regarding the longer-term impact of the
COVID-19 pandemic on our footfall and hence our income. In addition,
the recently opened, Parish Council-sponsored Village Hall will continue
to 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 relevant about:

SORP ref 1.47

Section F Other optional information

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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
20thApril 2022
20thApril 2022

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6

1128604 Cottenham Community Centre

Annual accounts for the period 01 January 2021 to 31 December 2021

Section A Statement of financial activities (SoFA)
~~ee~~
Section A Statement of financial activities (SoFA)
~~ee~~
Section A Statement of financial activities (SoFA)
~~ee~~
Section A Statement of financial activities (SoFA)
~~ee~~
Section A Statement of financial activities (SoFA)
~~ee~~
Section A Statement of financial activities (SoFA)
~~ee~~
Section A Statement of financial activities (SoFA)
~~ee~~
Section A Statement of financial activities (SoFA)
~~ee~~
Guidance Unrestricted
funds
Restricted income
funds
Total
funds
Prior year
funds
£ £ £ £
Incoming resources (Note 3) F01 F02 F04 F05
Income and endowments from:
Donations and legaciesA S01 1,561 - 1,561 993
Charitable activitiesB S02 47,680 - 47,680 37,461
Other trading activities S03 7,951 - 7,951 6,514
Investments S04 18 - 18 25
Other (Government Support - COVID-19)
Resources expended (Note 6)
Expenditure on:
Raising funds
Charitable activities
Total
Total
S06
S07
S08
S09
S12
32,941
-
32,941
31,573
90,151
-
90,151
76,566
2,970
-
2,970
1,591
81,111
-
81,111
81,867
84,081
-
84,081
83,458
~~aa~~
Net income/(expenditure) S15 6,070 - 6,070 - 6,892
-
Net movement in funds
Transfers between funds
S17
S20
-
-
-
-
6,070
-
6,070
6,892
-
~~a~~
~~a~~
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
S21
S22
42,925
£48,995
~~a~~
~~a~~ -
£0
42,925
£48,995
49,817
£42,925

SoFA Note A. Membership at the end of 2021 totalled 62 (individual, youth, senior, family and group/corporate members).

SoFA Note B. No revenue grant funding was received during the year.

CCC Accounts 2021 0.2

1

20th April 2022

Section B Balance sheet

Guidance
Fixed assets
Tangible assets (Note 14)
B02
Total fixed assets
B05
Current assets
Stocks (Note 18)
B06
Debtors (Note 19)
B07
Cash at bank and in hand (Note 24)
B09
Total current assets
B10
Creditors: amounts due within 1 year (Note 20)
B11
Net current assets/(liabilities)
B12
Total assets less current liabilities
B13
Creditors: amounts due after 1 year (Note 20)
B14
Provisions for liabilities
B15
Total net assets or liabilities
B16
Funds of the Charity
Restricted income funds (Note 27)
B18
Unrestricted funds
B19
Total funds
B21
Unrestricted
funds
Restricted
income funds Total this year Total last year
£
£
£
£
F01
F02
F04
F05
13,226 - 13,226
12,185
Unrestricted
funds
Restricted
income funds Total this year Total last year
£
£
£
£
F01
F02
F04
F05
13,226 - 13,226
12,185
Unrestricted
funds
Restricted
income funds Total this year Total last year
£
£
£
£
F01
F02
F04
F05
13,226 - 13,226
12,185
Unrestricted
funds
Restricted
income funds Total this year Total last year
£
£
£
£
F01
F02
F04
F05
13,226 - 13,226
12,185
13,226 - 13,226 12,185
341 - 341 447
1,130 - 1,130 1,147
38,066 - 38,066 34,043
39,537 - 39,537 35,637
3,768 - 3,768 4,897
35,769 - 35,769 30,740
48,995 - 48,995 42,925
- - -
-
- - -
-
48,995 - 48,995 42,925
- -
-
48,995
48,995 42,925
£48,995 £0 £48,995 £42,925

Signed on behalf of all the trustees

Signature Name Date of approval
Steven Poole, Treasurer 20-Apr-22
Richard Gymer, Chair 20-Apr-22

CCC Accounts 2021 0.2

2

20th April 2022

Section C Notes to the accounts

Note 3 Analysis of income

Unrestricted
funds
Restricted
income funds
Total funds
Prior year
£
£
Donations and gifts
524 - 524 104
Gift Aid
- - - 187
Membership subscriptions
1,037 - 1,037 702
Total 1,561 - 1,561 993
Coffee Shop & Catering
40,777 - 40,777 29,335
Facility Hire
4,703 - 4,703 8,126
Capital Grants
2,200 - 2,200 -
Total 47,680 - 47,680 37,461
Sales Commissions
227 - 227 129
Licence Fee
1,500 - 1,500 2,600
Fund Raising
4,812 - 4,812 1,535
Community Cinema
1,412 - 1,412 2,250
Total 7,951 - 7,951 6,514
Interest income
18 - 18 25
Total 18 - 18 25
Other:
Government Support - COVID-19
32,941 - 32,941 31,573
Total 32,941 - 32,941 31,573
TOTAL INCOME
£90,151
£0
£90,151
£76,566
Other trading
activities:
Income from
investments:
Donations and
legacies:
Charitable
activities:
Unrestricted
funds
Restricted
income funds
Total funds
Prior year
£
£
Donations and gifts
524 - 524 104
Gift Aid
- - - 187
Membership subscriptions
1,037 - 1,037 702
Total 1,561 - 1,561 993
Coffee Shop & Catering
40,777 - 40,777 29,335
Facility Hire
4,703 - 4,703 8,126
Capital Grants
2,200 - 2,200 -
Total 47,680 - 47,680 37,461
Sales Commissions
227 - 227 129
Licence Fee
1,500 - 1,500 2,600
Fund Raising
4,812 - 4,812 1,535
Community Cinema
1,412 - 1,412 2,250
Total 7,951 - 7,951 6,514
Interest income
18 - 18 25
Total 18 - 18 25
Other:
Government Support - COVID-19
32,941 - 32,941 31,573
Total 32,941 - 32,941 31,573
TOTAL INCOME
£90,151
£0
£90,151
£76,566
Other trading
activities:
Income from
investments:
Donations and
legacies:
Charitable
activities:
Unrestricted
funds
Restricted
income funds
Total funds
Prior year
£
£
Donations and gifts
524 - 524 104
Gift Aid
- - - 187
Membership subscriptions
1,037 - 1,037 702
Total 1,561 - 1,561 993
Coffee Shop & Catering
40,777 - 40,777 29,335
Facility Hire
4,703 - 4,703 8,126
Capital Grants
2,200 - 2,200 -
Total 47,680 - 47,680 37,461
Sales Commissions
227 - 227 129
Licence Fee
1,500 - 1,500 2,600
Fund Raising
4,812 - 4,812 1,535
Community Cinema
1,412 - 1,412 2,250
Total 7,951 - 7,951 6,514
Interest income
18 - 18 25
Total 18 - 18 25
Other:
Government Support - COVID-19
32,941 - 32,941 31,573
Total 32,941 - 32,941 31,573
TOTAL INCOME
£90,151
£0
£90,151
£76,566
Other trading
activities:
Income from
investments:
Donations and
legacies:
Charitable
activities:
Unrestricted
funds
Restricted
income funds
Total funds
Prior year
£
£
Donations and gifts
524 - 524 104
Gift Aid
- - - 187
Membership subscriptions
1,037 - 1,037 702
Total 1,561 - 1,561 993
Coffee Shop & Catering
40,777 - 40,777 29,335
Facility Hire
4,703 - 4,703 8,126
Capital Grants
2,200 - 2,200 -
Total 47,680 - 47,680 37,461
Sales Commissions
227 - 227 129
Licence Fee
1,500 - 1,500 2,600
Fund Raising
4,812 - 4,812 1,535
Community Cinema
1,412 - 1,412 2,250
Total 7,951 - 7,951 6,514
Interest income
18 - 18 25
Total 18 - 18 25
Other:
Government Support - COVID-19
32,941 - 32,941 31,573
Total 32,941 - 32,941 31,573
TOTAL INCOME
£90,151
£0
£90,151
£76,566
Other trading
activities:
Income from
investments:
Donations and
legacies:
Charitable
activities:
Unrestricted
funds
Restricted
income funds
Total funds
Prior year
£
£
Donations and gifts
524 - 524 104
Gift Aid
- - - 187
Membership subscriptions
1,037 - 1,037 702
Total 1,561 - 1,561 993
Coffee Shop & Catering
40,777 - 40,777 29,335
Facility Hire
4,703 - 4,703 8,126
Capital Grants
2,200 - 2,200 -
Total 47,680 - 47,680 37,461
Sales Commissions
227 - 227 129
Licence Fee
1,500 - 1,500 2,600
Fund Raising
4,812 - 4,812 1,535
Community Cinema
1,412 - 1,412 2,250
Total 7,951 - 7,951 6,514
Interest income
18 - 18 25
Total 18 - 18 25
Other:
Government Support - COVID-19
32,941 - 32,941 31,573
Total 32,941 - 32,941 31,573
TOTAL INCOME
£90,151
£0
£90,151
£76,566
Other trading
activities:
Income from
investments:
Donations and
legacies:
Charitable
activities:
£90,151 £0 £90,151 £76,566

CCC Accounts 2021 0.2

3

20th April 2022

Section C Notes to the accounts (cont)

Unrestricted
funds
Restricted
income funds
Total funds
Prior year
£
£
1,180 - 1,180 1,363
1501 - 1,501 83
289 - 289 145
2,970 - 2,970 1,591
45,648 - 45,648 46,048
12,132 - 12,132 9,983
Cleaning & waste
4,535 - 4,535 5,700
Utilities
5,571 - 5,571 5,525
Insurance
2,338 - 2,338 2,318
Building Upgrade
1,643 - 1,643 -
Maintenance
6,143 - 6,143 5,443
1,027 - 1,027 4,543
2,074 - 2,074 2,307
81,111 - 81,111 81,867
TOTAL EXPENDITURE
£84,081
£0
£84,081
£83,458
Note A.
- Coffee Shop (non-food, non-consumables)
- Training
- Memberships
Depreciation
Other comprises the following groups, each with
expenditure of less than £500:
Advertising, marketing, direct mail, publicity
Note 6 Analysis of expenditure
Staging fundraising events
Other trading activities
Expenditure on
charitable activities
Expenditure on
raising funds:
Staff costs
Total expenditure on charitable activities
Total expenditure on raising funds
Food, drink & consumables
OtherA
Unrestricted
funds
Restricted
income funds
Total funds
Prior year
£
£
1,180 - 1,180 1,363
1501 - 1,501 83
289 - 289 145
2,970 - 2,970 1,591
45,648 - 45,648 46,048
12,132 - 12,132 9,983
4,535 - 4,535 5,700
5,571 - 5,571 5,525
2,338 - 2,338 2,318
1,643 - 1,643 -
6,143 - 6,143 5,443
1,027 - 1,027 4,543
2,074 - 2,074 2,307
81,111 - 81,111 81,867
Unrestricted
funds
Restricted
income funds
Total funds
Prior year
£
£
1,180 - 1,180 1,363
1501 - 1,501 83
289 - 289 145
2,970 - 2,970 1,591
45,648 - 45,648 46,048
12,132 - 12,132 9,983
4,535 - 4,535 5,700
5,571 - 5,571 5,525
2,338 - 2,338 2,318
1,643 - 1,643 -
6,143 - 6,143 5,443
1,027 - 1,027 4,543
2,074 - 2,074 2,307
81,111 - 81,111 81,867
Unrestricted
funds
Restricted
income funds
Total funds
Prior year
£
£
1,180 - 1,180 1,363
1501 - 1,501 83
289 - 289 145
2,970 - 2,970 1,591
45,648 - 45,648 46,048
12,132 - 12,132 9,983
4,535 - 4,535 5,700
5,571 - 5,571 5,525
2,338 - 2,338 2,318
1,643 - 1,643 -
6,143 - 6,143 5,443
1,027 - 1,027 4,543
2,074 - 2,074 2,307
81,111 - 81,111 81,867
Unrestricted
funds
Restricted
income funds
Total funds
Prior year
£
£
1,180 - 1,180 1,363
1501 - 1,501 83
289 - 289 145
2,970 - 2,970 1,591
45,648 - 45,648 46,048
12,132 - 12,132 9,983
4,535 - 4,535 5,700
5,571 - 5,571 5,525
2,338 - 2,338 2,318
1,643 - 1,643 -
6,143 - 6,143 5,443
1,027 - 1,027 4,543
2,074 - 2,074 2,307
81,111 - 81,111 81,867
£84,081 £0 £84,081 £83,458

20th April 2022

CCC Accounts 2021 0.2

4

Section C Notes to the accounts (cont)

Note 11 Paid employees
Salaries and wages
11.1 Staff Costs
Other employee benefits
Total staff costs
Pension costs (defined contribution scheme)
This year
Last year
£
£
47,180 47,243
1,135 1,217
- -
This year
Last year
£
£
47,180 47,243
1,135 1,217
- -
48,315 48,460

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) for the reporting period of more than £60,000
No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000
TRUE
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
This year
Last year
Number
Number
Coffee Shop
1.8
1.8
Community Centre
0.2
0.2
Total2 2
The parts of the charity in which the employees
work
11.2 Average head count in the year, full-time equivalents
This year
Last year
Number
Number
Coffee Shop
1.8
1.8
Community Centre
0.2
0.2
Total2 2
The parts of the charity in which the employees
work
11.2 Average head count in the year, full-time equivalents
This year
Last year
Number
Number
Coffee Shop
1.8
1.8
Community Centre
0.2
0.2
Total2 2
The parts of the charity in which the employees
work
11.2 Average head count in the year, full-time equivalents
2 2

CCC Accounts 2021 0.2

20th April 2022

5

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

14.1 Cost or valuation

Land & Buildings
Furniture
Kitchen
Equipment
Heat & Cool
Equipment
Audio, Visual &
Computer
Equipment
Total
£
£
£
£
£
£
At beginning of the year
- 13,857 19,622 7,533 4,652 45,664
Additions
- - 920 1,903 292 3,115
Revaluations
- - - - - -
Disposals
- - - - - 300 - 300
Transfers
- - - - - -
At end of the year
- 13,857 20,542 9,436 4,644 48,479
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
7 Years
At beginning of the year
- 9,594 13,372 6,223 4,290 33,479
Disposals
- - - - - 300 - 300
Depreciation
- 642 805 534 93 2,074
Impairment
- - - - - -
Transfers
- - - - - -
At end of the year
- 10,236 14,177 6,757 4,083 35,253
At beginning of the year
- 4,263 6,250 1,310 362 12,185
At the end of the year
£0
£3,621
£6,365
£2,679
£561
£13,226
14.3 Net book value
14.2 Depreciation and impairments
Land & Buildings
Furniture
Kitchen
Equipment
Heat & Cool
Equipment
Audio, Visual &
Computer
Equipment
Total
£
£
£
£
£
£
- 13,857 19,622 7,533 4,652 45,664
- - 920 1,903 292 3,115
- - - - - -
- - - - - 300 - 300
- - - - - -
Land & Buildings
Furniture
Kitchen
Equipment
Heat & Cool
Equipment
Audio, Visual &
Computer
Equipment
Total
£
£
£
£
£
£
- 13,857 19,622 7,533 4,652 45,664
- - 920 1,903 292 3,115
- - - - - -
- - - - - 300 - 300
- - - - - -
Land & Buildings
Furniture
Kitchen
Equipment
Heat & Cool
Equipment
Audio, Visual &
Computer
Equipment
Total
£
£
£
£
£
£
- 13,857 19,622 7,533 4,652 45,664
- - 920 1,903 292 3,115
- - - - - -
- - - - - 300 - 300
- - - - - -
Land & Buildings
Furniture
Kitchen
Equipment
Heat & Cool
Equipment
Audio, Visual &
Computer
Equipment
Total
£
£
£
£
£
£
- 13,857 19,622 7,533 4,652 45,664
- - 920 1,903 292 3,115
- - - - - -
- - - - - 300 - 300
- - - - - -
Land & Buildings
Furniture
Kitchen
Equipment
Heat & Cool
Equipment
Audio, Visual &
Computer
Equipment
Total
£
£
£
£
£
£
- 13,857 19,622 7,533 4,652 45,664
- - 920 1,903 292 3,115
- - - - - -
- - - - - 300 - 300
- - - - - -
Land & Buildings
Furniture
Kitchen
Equipment
Heat & Cool
Equipment
Audio, Visual &
Computer
Equipment
Total
£
£
£
£
£
£
- 13,857 19,622 7,533 4,652 45,664
- - 920 1,903 292 3,115
- - - - - -
- - - - - 300 - 300
- - - - - -
- 13,857 20,542 9,436 4,644 48,479
~~or RB~~
SL
Years
6
9,594
-
642
-
-
~~or RB~~
SL
Years
7
13,372
-
805
-
-
~~or RB~~
SL
Years
7
6,223
- -
534
-
-
~~or RB~~
Straight Line
("SL") or
Reducing
Balance ("RB")
Years
4,290 33,479
300 - 300
93 2,074
- -
- -
- 10,236 14,177 6,757 4,083 35,253
- 4,263 6,250 1,310 362 12,185
£0 £3,621 £6,365 £2,679 £561
£13,226

20th April 2022

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6

Section C Notes to the accounts (cont)

19.1 Analysis of debtors
Facility Hire
Prepayments and accrued income
Other debtors
Prepayments and accrued income
Other debtors
Total
Total
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
Note 19 Debtors and prepayments
Trade debtors
Other debtors (CVS catering, Amazon refund, glass loan)
This year
Last year
£
£
724 170
406 977
- -
- -
This year
Last year
£
£
724 170
406 977
- -
- -
1,130 1,147
This year
Last year
£
£
- -
- -
- -
- -

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7

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

20.1 Analysis of creditors

Accruals for grants payable
Bank loans and overdrafts
Energy Utilitities (TE, ESPO)
Water Utilities (Cambridge Water, Wave)
Licence Fee (deferred income, period 01-Jan to 31-Mar)
The People's Pension
Damage Deposits held
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
This year
Last year
This year
Last year
£
£
£
£
- - - -
- - - -
715 - - -
- 181 - -
750 650 - -
240 229 - -
600 - - -
- 100 - -
- 121 - -
- 10 - -
- - - -
- 914 - -
1,463 2,692 - -
Amounts falling due within
one year
Amounts falling due after
more than one year
This year
Last year
This year
Last year
£
£
£
£
- - - -
- - - -
715 - - -
- 181 - -
750 650 - -
240 229 - -
600 - - -
- 100 - -
- 121 - -
- 10 - -
- - - -
- 914 - -
1,463 2,692 - -
Amounts falling due within
one year
Amounts falling due after
more than one year
This year
Last year
This year
Last year
£
£
£
£
- - - -
- - - -
715 - - -
- 181 - -
750 650 - -
240 229 - -
600 - - -
- 100 - -
- 121 - -
- 10 - -
- - - -
- 914 - -
1,463 2,692 - -
Amounts falling due within
one year
Amounts falling due after
more than one year
This year
Last year
This year
Last year
£
£
£
£
- - - -
- - - -
715 - - -
- 181 - -
750 650 - -
240 229 - -
600 - - -
- 100 - -
- 121 - -
- 10 - -
- - - -
- 914 - -
1,463 2,692 - -
Amounts falling due within
one year
Amounts falling due after
more than one year
3,768 4,897 - -

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20th April 2022

Section C Notes to the accounts (cont)

Note 24 Cash at bank and on 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 (includes COVID-deferred payment from April 2020)
Receipts
Payments
VAT held at Closing
Closing Balance
Total
Closing Balance as above
Closing Balance per Bank Statements
Difference
Difference made up of:
Late collection of December pension payment
Late receipt of refund & hire donation
Damage deposits held
Outstanding cash & cheque to Bank
Total
This year
Last year
£
£
- -
- -
38,066 34,043
- -
38,066 34,043
33,930
- 2,692
90,151
85,121
- 1,463
37,731
This year
£
121,389 121,389
37,731
37,726
5
- 240
109
- 600
736
5

20th April 2022

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Section C Notes to the accounts (cont)

Note 1 Basis of preparation

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 102)

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 conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Not applicable Not applicable

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:

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20th April 2022

(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).

Yes
No

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).

Yes ✓ No

Please disclose:

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.

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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
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.
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.
The charity has incurred expenditure on support costs.
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.
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
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.
Support costs
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a

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20th April 2022

Volunteer help The value of any voluntary help received is not included in the accounts but is described in the
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.
Governance and support Support costs have been allocated between governance costs and other support. Governance
costs costs comprise all costs involving public accountability of the charity and its compliance with
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.
Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of service
conditions or output to be provided, such grants are only recognised in the SoFA once the recipient of the
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
Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at
the best estimate of the amount required to settle the obligation at the reporting date
Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7
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
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a

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20th April 2022

Heritage assets
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE
Current asset investments
Debtors
Investments
Stocks and work in progress
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.
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.
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.
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.
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the truste081 members of Cottenham Communlty Centre On accounts for the year ended 31st December 2021 Charlty no {if any) 1128604 Set out on pages 1 1014 I report lo the Iruslees on my examination of the accounts of the above charrty (￿he Trust") for the year ended 3111212021. Responsibilit1•$ and basis of report As the Charity's trustees, you are responsible for the preparation of the accounts in accordance wth the requirements of the Charrties Act 2011 (Yhe Act"). I report in respect of my examination of the Trust's a￿ounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Chanty Commission under section 1451Sllb} of the Act. Independent I have completed my examination. I confimi that no material matters have examine￿8 statement come to my attention in connection with the examination {other than that disclosed below .1 which gives me Gause to believe that in, any material respect.. the accounting records were not kept in accordance ￿th section 130 of the Charities Act., or the accounts did not accord wi(h the accounting records,. or the acwunls did not comply with the applicable requirements concerning the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fail view which 1$ not a matter considered as part of an independent examination. I have no concems and have come acro$$ no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the aecounls lo reathed. ' Please delete the words in the brackets rfthay do not apply. Signed: Dats: Name: Relevant professional qualiflcatlon{sl or body lif any): Address: THE MHH PARTNERS Charterdd Certliied Accountants H,gh Slree,,, Collenham IER Oct 2018

Section B Disclosure Only complete if the examiner needs lo highlight material matters of concem (see CC32, Independent examination of Charity accounts." directions and guidance for exlminersl. Gl¥• here brief detail$ of any Items that the examiner wishès to disclose. IER Oct 2018