**Trustees' Annual Report for 2023 From** Period start date **To** Period end date 1[st] January 2023 31[st] December 2023 “eSection A Reference and administration details ~~a~~ **Charity name Cottenham Community Centre Other names charity is known by 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**
|**Trustee name**
~~of~~|**Office (if any)**
~~of~~|**Dates acted if not for whole**
**year**
~~of~~|**Name of person or**
**body entitled to**
**appoint trustee**
~~of~~|
|---|---|---|---|
|Richard Gymer
~~of~~|Chair
~~of~~|~~of~~|~~of~~|
|Mathew Palmer|Secretary|||
|Steven Poole|Treasurer|||
|Richard Batters||From 21stJune 2023||
|Elizabeth Burns||From 14thSeptember 2023||
|Hannah Dudley||||
|Andrew Fell||||
|Tim Jones|||Cottenham Parish Council|
|Ian Murray
~~a~~|~~a~~|~~a~~|The Managing Trustees of
the Charity’s premises
~~a~~|
|Laura Prideaux-Brune
~~a~~|~~a~~|~~a~~|~~a~~|
|Mike Smith||||
|Chris Walsh||||
**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
- 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**
|**Summary of the purposes of**
**the charity set out in its**
**governing document**
**Summary of the main**
**activities undertaken for the**
**public benefit in relation to**
**these objects**
**Statement confirming whether**
**the trustees have had regard**
**to the guidance issued by the**
**Charity Commission on public**
**benefit**|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
facilities in the interests of community welfare and for recreational and
educational leisure-time occupation are available with the objective of
enhancing the quality of life for residents.
SORP ref 1.17|
|---|---|
||The charity is focused on managing and developing a Community Centre
for the residents of Cottenham and the local area.
The Community Coffee Shop continues to be the hub around which other
activities develop and progress. It is a vibrant and successful meeting
place which is used by a wide cross-section of the community.
We 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|
||In planning our activities for the year, the trustees have had regard to the
guidance issued by the Charity Commission on public benefit.
SORP ref 1.18|
## **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 biggest achievement for the year was the installation of a solar generation and storage scheme, following funding through grants and local fundraising mostly completed during 2022. The system has performed well for us, reducing energy usage and therefore our carbon footprint.
Towards the end of the year, we started work towards funding a significant development of our dance studio. We hope to upgrade and enhance this area to create a Second Activities Hall, with improved accessibility and environmental performance. We anticipate this work going ahead during 2024 or 2025, depending on funding.
We again arranged a series of differing events for members of the community to enjoy and learn from. Some of our highlights for the year have been:
- Celebrated the coronation of King Charles III with the community through a live screening in our Coffee Shop of BBC coverage of the event.
- Jointly organised (with Sustainable Cottenham) another drop-in session on Home Energy where visitors were able to view presentations and receive one-to-one advice from energy experts.
- Organised a very well-supported Preloved Clothing Sale which successfully raised money for those selling unwanted clothing – and for our own funds.
- Raised funds through events such as a musical evening with ‘C5 The Band’ and a Pop Music Quiz.
- Held well-attended monthly Community Cinema screenings; thirteen different films were screened through the year.
In addition, we continued to provide space for local groups and classes to meet. We welcomed these new activities during this year:
- Re-started a weekly Pilates class, meeting the needs of an eager group wanting to continue with in-person classes.
- Ballet classes commenced and now offer two sessions per week.
**TAR**
4
## **Section E Financial review**
We reported a small surplus for the year from normal operations **Review of the charity’s** (unrestricted funds) – although a contribution to our solar project **financial position at the end of** (restricted fund) to complete its funding meant that we reported a small **the period** loss overall. However, we retain sufficient funds to support all ongoing activities and any reasonably-anticipated repair and maintenance costs. Energy costs remained high through the year, despite significant reductions to grid energy usage following installation of our solar scheme during May. SORP ref 1.21 We do not anticipate growing our reserves significantly at this time. We **Statement of the charity’s** will therefore continue to prioritise funding of regular maintenance of our **policy on reserves** building and the equipment and fittings required to operate the Community Centre. Despite this, we do expect to contribute some funds to our Second Activities Hall project during 2024 and/or 2025. Although we anticipate this project will be largely grant-funded, it is helpful to winning such grants to be able to confirm some self-funding and local fundraising towards the project. SORP ref 1.22 We have no significant concerns in this respect – although the small surplus we’re able to generate increases the risk of difficulties should we **Explanation of any uncertainties about the** encounter any major unexpected maintenance or replacement needs. It is anticipated that completion of our Second Activities Hall project will **charity continuing as a going concern** lead to a larger annual surplus and hence a more financially secure future. SORP ref 1.23 **Details of any funds materially** None. **in deficit**
SORP ref 1.24
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
SORP ref 1.47
- 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.
**TAR**
5
**Section F Other optional information**
## **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|
||17thApril 2024||
||17thApril 2024||
**TAR**
6
## 1128604 Cottenham Community Centre
Annual accounts for the period
**01 January 2023 to 31 December 2023**
|**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~~|**Section A Statement of financial activities (SoFA)**
~~ee~~|
|---|---|---|---|---|---|---|---|---|
||Guidance||**Unrestricted**
**funds**||**Restricted fund**
**(Solar)**||**Total**
**funds**|**Prior year**
**funds**|
||||**£**||**£**||**£**|**£**|
|**Incoming resources (Note 3)**|||F01||F02||F04|F05|
|**Income and endowments from:**|||||||||
|Donations and legaciesA|S01||2,096||-||2,096|2,985|
|Charitable activitiesB|S02||116,813||3,762||120,575|125,182|
|Other trading activities|S03||16,090||-||16,090|12,609|
|Investments|S04||689||-||689|74|
|Other (Government Support - COVID-19)|S06||-||-||-|2,725|
|**Resources expended (Note 6)**
**_Total_**|S07|135,688
3,762
139,450
143,575
~~a~~
~~SS~~|||||||
|**Expenditure on:**|||||||||
|Raising funds|S08||5,237||-||5,237|4,470|
|Charitable activities|S09||129,963||28,508||158,471|117,921|
|**_Total_**|S12|135,200
28,508
163,708
122,391
~~aS~~|||||||
|**Net income/(expenditure)**|S15||488|-|24,746
-|-|24,258
-|21,184|
|**Transfers between fundsC**|S17||3,671|-|3,671
-||-|-|
|**_Reconciliation of funds:_**
**_Net movement in funds_**|S20|**3,183**
**-**
~~a~~||**-**|**21,075**
**-**|**-**|**24,258**
**-**|**21,184**|
|Total funds brought forward|S21||49,104||21,075||70,179|48,995|
|**Transfer to Fixed Asset Reserve (Micro Generation)**|**Transfer to Fixed Asset Reserve (Micro Generation)D**||38,008||-||38,008|-|
|**_Total funds carried forward_**|S22|83,929
~~a~~|||-
~~ES~~||£83,929|£70,179|
**SoFA Note A.** Membership at the end of 2023 totalled 70 (individual, youth, senior, family and group/corporate members).
**SoFA Note B.** No revenue grant funding was received during the year.
**SoFA Note C.** We contribute £3,671 to the Restricted Fund (solar) to leave that fund at zero. This restricted fund is now closed.
**SoFA Note D.** Full cost of solar equipment transferred to a new fixed asset fund (Micro Generation) for depreciation over 20 years.
CCC Accounts 2023 1.1
1
1st August 2024
## **Section B Balance sheet**
|Guidance
**Fixed assets**
**Tangible assets (Note 14)**
B02
**_Total fixed assets_**
B05
**Current assets**
**Stocks**
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**
B18
**Unrestricted funds**
B19
**_Total funds_**
B21|**Unrestricted**
**funds**
**Restricted**
**funds (Solar)**
**Total this year Total last year**
**£**
**£**
**£**
**£**
F01
F02
F04
F05
48,127 - 48,127 12,194|**Unrestricted**
**funds**
**Restricted**
**funds (Solar)**
**Total this year Total last year**
**£**
**£**
**£**
**£**
F01
F02
F04
F05
48,127 - 48,127 12,194|**Unrestricted**
**funds**
**Restricted**
**funds (Solar)**
**Total this year Total last year**
**£**
**£**
**£**
**£**
F01
F02
F04
F05
48,127 - 48,127 12,194|**Unrestricted**
**funds**
**Restricted**
**funds (Solar)**
**Total this year Total last year**
**£**
**£**
**£**
**£**
F01
F02
F04
F05
48,127 - 48,127 12,194|
|---|---|---|---|---|
||48,127|-|48,127|12,194|
||889 - 889 628
894 - 894 994
44,050 - 44,050 67,279||||
||45,833|-|45,833|68,901|
||10,031 - 10,031 10,916||||
||35,802|-|35,802|57,985|
||||||
||83,929|-|83,929|70,179|
||- - -
-
- - -
-||||
||83,929|-|83,929|70,179|
||- -
21,075
83,929
83,929 49,104||||
||£83,929|£0|£83,929|£70,179|
Signed on behalf of all the trustees
|Signature|Name|Date of approval|
|---|---|---|
||Steven Poole, Treasurer|17-Apr-24|
||Richard Gymer, Chair|17-Apr-24|
CCC Accounts 2023 1.1
2
1st August 2024
## **Section C Notes to the accounts**
|**Unrestricted**
**funds**
**Restricted**
**fund (Solar)**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
1,016 - 1,016 1,703
Gift Aid
68 - 68 367
Membership subscriptions
1,012 - 1,012 915
**Total** 2,096 - 2,096 2,985
Coffee Shop & Catering
98,544 - 98,544 81,018
Facility Hire, inc Warm Hub
17,719 - 17,719 14,864
Capital Grants
550 3,762 4,312 29,300
**Total** 116,813 3,762 120,575 125,182
Sales Commissions
426 - 426 1,136
Licence Fee
3,150 - 3,150 3,000
Fund Raising
8,742 - 8,742 5,213
Community Cinema
3,772 - 3,772 3,260
**Total** 16,090 - 16,090 12,609
Interest income
689 - 689 74
**Total** 689 - 689 74
**Other:**
Government Support - COVID-19
- - - 2,725
**Total** - - - 2,725
**TOTAL INCOME**
£135,688
£3,762
£139,450
£143,575
**Other trading**
**activities:**
**Income from**
**investments:**
**Note 3 Analysis of income**
**Donations and**
**legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**fund (Solar)**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
1,016 - 1,016 1,703
Gift Aid
68 - 68 367
Membership subscriptions
1,012 - 1,012 915
**Total** 2,096 - 2,096 2,985
Coffee Shop & Catering
98,544 - 98,544 81,018
Facility Hire, inc Warm Hub
17,719 - 17,719 14,864
Capital Grants
550 3,762 4,312 29,300
**Total** 116,813 3,762 120,575 125,182
Sales Commissions
426 - 426 1,136
Licence Fee
3,150 - 3,150 3,000
Fund Raising
8,742 - 8,742 5,213
Community Cinema
3,772 - 3,772 3,260
**Total** 16,090 - 16,090 12,609
Interest income
689 - 689 74
**Total** 689 - 689 74
**Other:**
Government Support - COVID-19
- - - 2,725
**Total** - - - 2,725
**TOTAL INCOME**
£135,688
£3,762
£139,450
£143,575
**Other trading**
**activities:**
**Income from**
**investments:**
**Note 3 Analysis of income**
**Donations and**
**legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**fund (Solar)**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
1,016 - 1,016 1,703
Gift Aid
68 - 68 367
Membership subscriptions
1,012 - 1,012 915
**Total** 2,096 - 2,096 2,985
Coffee Shop & Catering
98,544 - 98,544 81,018
Facility Hire, inc Warm Hub
17,719 - 17,719 14,864
Capital Grants
550 3,762 4,312 29,300
**Total** 116,813 3,762 120,575 125,182
Sales Commissions
426 - 426 1,136
Licence Fee
3,150 - 3,150 3,000
Fund Raising
8,742 - 8,742 5,213
Community Cinema
3,772 - 3,772 3,260
**Total** 16,090 - 16,090 12,609
Interest income
689 - 689 74
**Total** 689 - 689 74
**Other:**
Government Support - COVID-19
- - - 2,725
**Total** - - - 2,725
**TOTAL INCOME**
£135,688
£3,762
£139,450
£143,575
**Other trading**
**activities:**
**Income from**
**investments:**
**Note 3 Analysis of income**
**Donations and**
**legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**fund (Solar)**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
1,016 - 1,016 1,703
Gift Aid
68 - 68 367
Membership subscriptions
1,012 - 1,012 915
**Total** 2,096 - 2,096 2,985
Coffee Shop & Catering
98,544 - 98,544 81,018
Facility Hire, inc Warm Hub
17,719 - 17,719 14,864
Capital Grants
550 3,762 4,312 29,300
**Total** 116,813 3,762 120,575 125,182
Sales Commissions
426 - 426 1,136
Licence Fee
3,150 - 3,150 3,000
Fund Raising
8,742 - 8,742 5,213
Community Cinema
3,772 - 3,772 3,260
**Total** 16,090 - 16,090 12,609
Interest income
689 - 689 74
**Total** 689 - 689 74
**Other:**
Government Support - COVID-19
- - - 2,725
**Total** - - - 2,725
**TOTAL INCOME**
£135,688
£3,762
£139,450
£143,575
**Other trading**
**activities:**
**Income from**
**investments:**
**Note 3 Analysis of income**
**Donations and**
**legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**fund (Solar)**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
1,016 - 1,016 1,703
Gift Aid
68 - 68 367
Membership subscriptions
1,012 - 1,012 915
**Total** 2,096 - 2,096 2,985
Coffee Shop & Catering
98,544 - 98,544 81,018
Facility Hire, inc Warm Hub
17,719 - 17,719 14,864
Capital Grants
550 3,762 4,312 29,300
**Total** 116,813 3,762 120,575 125,182
Sales Commissions
426 - 426 1,136
Licence Fee
3,150 - 3,150 3,000
Fund Raising
8,742 - 8,742 5,213
Community Cinema
3,772 - 3,772 3,260
**Total** 16,090 - 16,090 12,609
Interest income
689 - 689 74
**Total** 689 - 689 74
**Other:**
Government Support - COVID-19
- - - 2,725
**Total** - - - 2,725
**TOTAL INCOME**
£135,688
£3,762
£139,450
£143,575
**Other trading**
**activities:**
**Income from**
**investments:**
**Note 3 Analysis of income**
**Donations and**
**legacies:**
**Charitable**
**activities:**|
|---|---|---|---|---|
||£135,688|£3,762|£139,450|£143,575|
CCC Accounts 2023 1.1
3
1st August 2024
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|Cleaning & waste
Utilities
Insurance
Building Upgrade
Maintenance
Licensing
**TOTAL EXPENDITURE**
OtherB
Depreciation
Coffee Shop Small Equipment
Advertising, marketing, direct mail, publicity
Community Cinema
Items for Resale
**Expenditure on**
**charitable activities**
**Expenditure on**
**raising funds:**
Staff costs
**Total expenditure on charitable activities**
**Total expenditure on raising funds**
Food, drink & consumablesA|**Unrestricted**
**funds**
**Restricted fund**
**(Solar)**
**Total funds**
**Prior year**
**£**
**£**
2,320 - 2,320 2,172
2119 - 2,119
672
798 - 798
1626
5,237 - 5,237 4,470
59,095 - 59,095 53,851
33,593 - 33,593 27,326
9,650 - 9,650 7,440
13,569 - 13,569 9,810
2,581 - 2,581 2,362
171 28,508 28,679 9,954
4,571 - 4,571 3,425
574 - 574 750
1,191 - 1,191 374
933 - 933 499
4,035 - 4,035 2,130
129,963 28,508 158,471 117,921|**Unrestricted**
**funds**
**Restricted fund**
**(Solar)**
**Total funds**
**Prior year**
**£**
**£**
2,320 - 2,320 2,172
2119 - 2,119
672
798 - 798
1626
5,237 - 5,237 4,470
59,095 - 59,095 53,851
33,593 - 33,593 27,326
9,650 - 9,650 7,440
13,569 - 13,569 9,810
2,581 - 2,581 2,362
171 28,508 28,679 9,954
4,571 - 4,571 3,425
574 - 574 750
1,191 - 1,191 374
933 - 933 499
4,035 - 4,035 2,130
129,963 28,508 158,471 117,921|**Unrestricted**
**funds**
**Restricted fund**
**(Solar)**
**Total funds**
**Prior year**
**£**
**£**
2,320 - 2,320 2,172
2119 - 2,119
672
798 - 798
1626
5,237 - 5,237 4,470
59,095 - 59,095 53,851
33,593 - 33,593 27,326
9,650 - 9,650 7,440
13,569 - 13,569 9,810
2,581 - 2,581 2,362
171 28,508 28,679 9,954
4,571 - 4,571 3,425
574 - 574 750
1,191 - 1,191 374
933 - 933 499
4,035 - 4,035 2,130
129,963 28,508 158,471 117,921|**Unrestricted**
**funds**
**Restricted fund**
**(Solar)**
**Total funds**
**Prior year**
**£**
**£**
2,320 - 2,320 2,172
2119 - 2,119
672
798 - 798
1626
5,237 - 5,237 4,470
59,095 - 59,095 53,851
33,593 - 33,593 27,326
9,650 - 9,650 7,440
13,569 - 13,569 9,810
2,581 - 2,581 2,362
171 28,508 28,679 9,954
4,571 - 4,571 3,425
574 - 574 750
1,191 - 1,191 374
933 - 933 499
4,035 - 4,035 2,130
129,963 28,508 158,471 117,921|
|---|---|---|---|---|
||£135,200|£28,508|£163,708|£122,391|
**Note A.** Includes £149 for Bar Supplies; that is items purchased for bar use but not allocated to any event, ie. items remain in stock.
**Note B.** Other comprises the following groups, each with expenditure of less than £400:
- Training - Memberships - Website, Stationary + Postage - Children's Play + Learning
- Grant Forward
CCC Accounts 2023 1.1
1st August 2024
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**
**£**
**£**
63,495 55,597
1,383 1,289
- -|**This year**
**Last year**
**£**
**£**
63,495 55,597
1,383 1,289
- -|
|---|---|---|
||64,878|56,886|
_**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**|**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**||||
|**This year**
**Last year**
**Number**
**Number**
**Coffee Shop**
2.1
2.1
**Community Centre**
0.3
0.2
**Total**
2.4
2.3
**Please provide the total amount paid to key**
**management personnel (includes trustees and**
**senior management) for their services to the**
**charity**
**The parts of the charity in which the employees**
**work**
Nil
**11.2 Average head count in the year, full-time equivalents**||||
|||Nil||
|||
2.4|
2.3|
CCC Accounts 2023 1.1
1st August 2024
5
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## **14.1 Cost or valuation**
|**Micro**
**Generation**
**Furniture**
**Kitchen**
**Equipment**
**Heat & Cool**
**Equipment**
**Audio, Visual &**
**Computer**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
At beginning of the year
- 13,962 21,223 9,436 4,637 49,258
Additions
38,008 423 1,040 - 599 40,070
Revaluations
- - - - - -
Disposals
- - - 950 - - - 950
Transfers
- - - - - -
At end of the year
38,008 14,385 21,313 9,436 5,236 88,378
**Basis**
SL~~or RB~~
SL~~or RB~~
SL~~or RB~~
SL~~or RB~~
SL~~or RB~~
Straight Line
("SL") or
Reducing
Balance ("RB")
**Rate**
20 years
8 Years
6 Years
7 Years
7 Years
At beginning of the year
- 10,891 14,727 7,291 4,157 37,066
Disposals
- - - 850 - - - 850
Depreciation
1,900 623 816 534 162 4,035
Impairment
- - - - - -
Transfers
- - - - - -
At end of the year
1,900 11,514 14,693 7,825 4,319 40,251
At beginning of the year
- 3,071 6,496 2,145 480 12,192
At the end of the year
£36,108
£2,871
£6,620
£1,611
£917
£48,127
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Micro**
**Generation**
**Furniture**
**Kitchen**
**Equipment**
**Heat & Cool**
**Equipment**
**Audio, Visual &**
**Computer**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
- 13,962 21,223 9,436 4,637 49,258
38,008 423 1,040 - 599 40,070
- - - - - -
- - - 950 - - - 950
- - - - - -|**Micro**
**Generation**
**Furniture**
**Kitchen**
**Equipment**
**Heat & Cool**
**Equipment**
**Audio, Visual &**
**Computer**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
- 13,962 21,223 9,436 4,637 49,258
38,008 423 1,040 - 599 40,070
- - - - - -
- - - 950 - - - 950
- - - - - -|**Micro**
**Generation**
**Furniture**
**Kitchen**
**Equipment**
**Heat & Cool**
**Equipment**
**Audio, Visual &**
**Computer**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
- 13,962 21,223 9,436 4,637 49,258
38,008 423 1,040 - 599 40,070
- - - - - -
- - - 950 - - - 950
- - - - - -|**Micro**
**Generation**
**Furniture**
**Kitchen**
**Equipment**
**Heat & Cool**
**Equipment**
**Audio, Visual &**
**Computer**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
- 13,962 21,223 9,436 4,637 49,258
38,008 423 1,040 - 599 40,070
- - - - - -
- - - 950 - - - 950
- - - - - -|**Micro**
**Generation**
**Furniture**
**Kitchen**
**Equipment**
**Heat & Cool**
**Equipment**
**Audio, Visual &**
**Computer**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
- 13,962 21,223 9,436 4,637 49,258
38,008 423 1,040 - 599 40,070
- - - - - -
- - - 950 - - - 950
- - - - - -|
|---|---|---|---|---|---|
||38,008|14,385|21,313|9,436|5,236 88,378|
|||~~or RB~~
SL
Years
6
10,891
- -
623
-
-|~~or RB~~
SL
Years
7
14,727
850
816
-
-|~~or RB~~
SL
Years
7
7,291
-
534
-
-|~~or RB~~
Straight Line
("SL") or
Reducing
Balance ("RB")
Years
4,157 37,066
- - 850
162 4,035
- -
- -|
||1,900|11,514|14,693|7,825|4,319 40,251|
|||||||
||-|3,071|6,496|2,145|480 12,192|
||£36,108|£2,871|£6,620|£1,611|£917
£48,127|
CCC Accounts 2023 1.1
6
1st August 2024
## **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**|**This year**
**Last year**
**£**
**£**
894 994
- -
- -
- -|**This year**
**Last year**
**£**
**£**
894 994
- -
- -
- -|
|---|---|---|
||894|994|
||**This year**
**Last year**
**£**
**£**
- -
- -
- -||
||-|-|
CCC Accounts 2023 1.1
1st August 2024
7
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## **20.1 Analysis of creditors**
|**Accruals for grants payable (Knitting Group)**
**Bank loans and overdrafts**
**Energy Utilities October & November (TE, ESPO)**
**Energy Utilities December (TE, ESPO)**
**Water Utilities (Cambridge Water)**
**Licence Fee (deferred income, period 01-Jan to 31-Mar)**
**Staff (The People's Pension, Training)**
**Cleaning Services**
**Electrical Services**
**Plumbing Services**
**Preserves Services**
**Damages Deposits held**
**Accruals and deferred income**
**Taxation and social security (HMRC VAT)**
**Total**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
150 150 - -
- - - -
70 2,736 - -
1,188 1,083 - -
462 395 - -
825 750 - -
197 227 - -
240 384 - -
- 321 - -
- 210 - -
619 - - -
400 550 - -
- - - -
5,880 4,110 - -
**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
150 150 - -
- - - -
70 2,736 - -
1,188 1,083 - -
462 395 - -
825 750 - -
197 227 - -
240 384 - -
- 321 - -
- 210 - -
619 - - -
400 550 - -
- - - -
5,880 4,110 - -
**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
150 150 - -
- - - -
70 2,736 - -
1,188 1,083 - -
462 395 - -
825 750 - -
197 227 - -
240 384 - -
- 321 - -
- 210 - -
619 - - -
400 550 - -
- - - -
5,880 4,110 - -
**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
150 150 - -
- - - -
70 2,736 - -
1,188 1,083 - -
462 395 - -
825 750 - -
197 227 - -
240 384 - -
- 321 - -
- 210 - -
619 - - -
400 550 - -
- - - -
5,880 4,110 - -
**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||10,031|10,916|-|-|
CCC Accounts 2023 1.1
8
1st August 2024
## **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 Reconciliation**
**Opening Balance**
**VAT held at Opening**
**Receipts**
**Payments**
**VAT held at Closing**
**Closing Balance**
**Total**
**Closing Balance as above**
**Closing Balance per Bank Statements**
**Difference**
**Difference made up of:**
**2024 collection of December pension payment**
**2024 collection of Energy Utility part-payment for November**
**2024 collection of Water Utility payment**
**2024 payment of Deep Cleaning invoice**
**2024 payment of Preserves Ingredients invoice**
**Damages deposits held**
**Outstanding cash & cheques to bank**
**Total**|**This year**
**Last year**
**£**
**£**
- -
20,000 35,000
24,050 32,279
- -|
|---|---|
||44,050 67,279|
||62,577
- 4,110
139,450
161,735
- 5,880
42,062
**This year**
**£**|
||197,917 197,917|
||42,062
43,657|
||- 1,595|
||- 197
- 70
- 462
- 240
- 619
- 400
393|
||- 1,595|
CCC Accounts 2023 1.1
9
1st August 2024
## **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
- and with
✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 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, building upgrades, maintenance, training, licencing, other: coffee shop (non-food, non-consumables), training, memberships, website & stationary; and 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;
## _**Not applicable**_
Disclosure of any uncertainties that make the going concern assumption doubtful;
_**Not applicable**_
Where accounts are not prepared on a going 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.
_**Not applicable**_
## **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
CCC Accounts 2023 1.1
10
1st August 2024
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(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).
**----- 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 2023 1.1
11
1st August 2024
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
|**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._|Yes
No
N/a|||
|**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. These relate only to COVID-
19.
**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.
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
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.||||
||✓|||
||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|||
||✓|||
CCC Accounts 2023 1.1
12
1st August 2024
**Donated services and** Donated services and facilities are included in the SOFA when received at the value of the gift **facilities** to the charity provided the value of the gift can be measured reliably. 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. **Support costs** The charity has incurred expenditure on support costs.
**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 **claims** are 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
|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|||
|✓|||
|Yes
No
N/a|||
|✓|||
|Yes
No
N/a|||
CCC Accounts 2023 1.1
13
1st August 2024
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM THOSE**
**ABOVE**
**Current asset investments**
**Debtors**
**Investments**
**Stocks and work in progress**
**Tangible fixed assets for use**
**by charity**
**Basic financial instruments**|The charity 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.
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
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.
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.
The depreciation rates and methods used are disclosed in note 14.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least £100.
the best estimate of the amount required to settle the obligation at the reporting date||||
|---|---|---|---|---|
|||✓|||
|||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|||
|||||✓|
||||||
||||||
CCC Accounts 2023 1.1
14
1st August 2024
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trusteesl
rnembers of
Cottenham Community Centro
On accounts for the yr
onded
31 st December 2023
Charity no
(if any)
1128604
Set out on pages
11014
I r8POrt to the trustees on my examination of the accounts of the above
charity {"the Trust'l for the y8ar ended 3111212023.
Responsibilities and
basis of report
As the charity's trustees. you ar8 rèsponsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
('the Act").
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carying out my examination. I
have followed all Ihe applicable Directions given by the Charity Commission
under section 145{5Xb) of the Act.
Independent I have completed my examination. I confimi thal no material matters have
examinerfs statement come to my attention in connection with the examination {other than that
disclosed below "} which gives me cause to believe that in. any material
respect..
the accounting records were not kept in accordance with section 130
of the Chanties Act., or
the accounts did not accord with the accounting records., or
the accounts did not comply with the applicable requirements
concerning the form and content of accounts sel out in the Charilies
{Accounts and Reports) Regulations 2008 oth6r than any requirement
that the accounts give a 'lrue and fair, view which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection
with the examinalion to which attention should be drawn in this report in
ord8r to enable a proper understanding of the accounts to be reached.
Please delete the words in the brackets if they do not apply.
Signed:
Date.,
Name:
kl th¥1)e
Relevant professional
qualification(s) or body
(if any):
Address:
THE MHH PARTNERS
rtered Certliicd Accountants
Yard
Elsiree
treel, Coiienham
G8mbTidge,
IER
Oct 2018
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
2
**Oct 2018**
**IER**