Charlty Reglstratlon Number: 1131466 BRYHER COMMUNITY CENTRE ASSOCIATION TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
BRYHER COMMUNITY CENTRE ASSOCIATION INFORMATION Trustees Joanne M8llhews Robyn Bennell Isobel Tibbs Mark Pender Philip SpenGe Amanda Pender Amy Langdon Fran¢esGa McNeill Olivia Callan Fiona Nicolle Aaron Haile Charlty Number 1131466 Principal Address Jenford Bryher Isles of SGilly TR23 OPR Bankers Lloyds TSB Penzance Branch PO Box 1000 BX1 1LT
BRYHER COMMUNITY CENTRE ASSOCIATION CONTENTS Page Trustees, report ststement of Trustees, Responslbllltles Independent Examiner5, Report statement of Flnancial Actlvltles Balance Sheet Notes to Ihe Accounts 7-10
BRYHER COMMUNITY CENTRE ASSOCIATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 The IFus1885 presenl Ih8lr r8port and accotsnls for the year ended 31 Decembpr 2022. Objects of tho Charfty Yh8 Charitys object are lo furthèr or bewfil the resentS of Ihe island of Bryher, and Ihe nelghbourhotsd, wilhoul JislinGlion of sex, sexual ortenlalion, race or of pcllllcal, relkJlous 0fher ophions by a$&o¢ialing toge1h Ihe sgKJ sldtnts and the local 3ho[lI1Ès and olher 019anlsalions a common effort lo advance educ&llon and lo pftsvide 180ililies in Ihe Inlaresls of sooall weifdre, for iecrealianal lelsure Ilrne otteupallon wlh Ihe objeclive of improvlng lh8 condlllons of Ufe f Ihe re$en19. In further8nTr of Ihese objects, but not olhemise, Ilits Iruslees hall have power lo establish or secre the eslab118hmtnt of a communily centre lo rnainlaitE or mana98 01 co- operale vdlh any slalutory aulhoity kn the meinlenance and managemeiil ol such a c&nlre lor dclivi14es prutnoled by ihe charily in furiherance of the above oblecllves. R8vlow ol A¢tlvltle& l Maln AchVeMbtS Durin9 Ihe year. the tharlly has opeFaled and maintained th8 8ryh8rCommunity Cenlre. Tru8te&s The Iru8lees who seNed duiing Ihe ye8r. &re'. Joanne Mallhew$ Robyn 8onn811 Isobel Tibb5 Mark Pender Philip Spen thanda Pender y Langdon FY8ncesca McN*l11 Fiona Nicolle Aaron Halle Nwe of the Ifiisleey has any benefiLlal inleresl In the CDmp8ny. Rovlvw of Flnanclal Po8ltlon l Flnancial Management PollGy The Trugle8s have revlewed the f1nancial posllK)n and they are ¢onfidpl Ihgt ihe reived lo d8le are $vffi¢leni10 ]Id the communily centre and Ma1a1n il for the fcreseeable tulur6.
BRYHER COMMUNITY CENTRE ASSOCIATION TRUSTEES REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 Publlc Banoflt Statement The charlly's aims and obj8cliv8s are lo bulld then maintain a comrnunily cenlie foi th8 b8nefil ol Bryh8r and the 18188 of Sdlly. The Truslees Confirm Ihey h8v& releiffjd to the guidanco contained in the Charity Comm18$ion's gvidance on pthli¢ b&n8fil when r8viÉwlng Ihe Charllls aims and obleelives and in planning fulure prolecls. R88etves Pollcy Th8 Tiuslee8 have ¢onsklered the level of i&s&rv&s of Ihg tharily. Thgy are ¢onffd8nt Ihot they hold adequat reserve$ lo bulld then maiTrlaln Ih8 communlly centre for the forè5eeabb future. On b&haSlolthe Board ef Trust£è$ Daled.. 24110123 J Malthèws Truste8
BRYHER COMMUNITY CENTRE ASSOCIATION STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 310ECEMBER 2022 Law applicabb lo charili88 in England and W81&8 requlies the trustees 10 prepare accr¢I8 for each linanual y&ar whlch 9lvÈ a lÉus and lair view ol the chaiily's financrdl acllvilies during Ihe ye¥ and of Ils fingn¢tg1 posllion at th£ end ol tho year lunl&s8 lh8 charity is 8nlitl8d lo ptepare accounts on Ihe allernatlve teceipls and paym6nls baslsl. In preparlng accounts giving & true and fair w6W, the Irust8as shoukl follow bÈ5t practice and.. se18cI sullgble a¢¢ountlng polcles and Ihen apply Ihem tonsislenlty., - make lud98m8nls and èstlma(es that 8ftt réasDnab and ptudenl.. slaie whethèr applicablg a¢counllng slandalds and statemenis ol recommended pracllce have en fdlowed, subject to any depailures dl$¢losed and explalned In thè atscounls., PT8par8 th8 accounts on the golro concèrn basls unless It Is inapproprialè lo presume Ihal Ih? ¢h8rSty wlll ¢onllTrue Sn ope1a1)n. Th8 Iru8te8$ are respon$lble for keeplng #ccounling rècords which disclos8 Wlth reasonab 8ccura¢y the finan¢ial P0511ion of Ihe charity and which enabKg them lo 8nsuie Ihal Ihe accounts ¢omply wlth Ihe applicable law. They are 81so responslble for safegu2rding the assels of Ihe chaf51y and heft for taking reasonabl& sleps for Ihe prevenlbn arKI 4JBlecllon olfiaud and olhar Irregularities.
BRYHER COMMUNITY CENTRE ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BR YHER COMMUNITY CENTRE ASSOCIATION I report on the 8ccounts of Ihe A880Cl8tlon for the year ended 31 De¢ember 2022, whlch are sei oul on pages 510 10. Rosp8Ctlve responslbllllles of tiustees and examln Th& charily's Irusl8es are responslbb for the piepaiation of Ihe accounls. Th8 ¢haiily$ Irustea$ ¢on$lder that gn audlt 1$ not fftquired lor Ihls year undei Section 144121 of the Charllies Acl 2011 Ilhe 2011 Adl and Ihat an Indépèndent examinalion is needed. 11 is my responsltilily lo.. - examin8 t Hc¢ounls under $e¢lSon 145 of Ihe 2011 Act.. - to Idlow the procèdures laid down In the G8neièl Directivns given by th8 Charfly Commission8r under SBdion 1451Sllbl of the 2011 AGI., and - to Stale whether parti¢ul4r mattels have com8 to my attenllon. Ba818 of Ind8p8ndent èxamlnerfs statemDnt My axamlnallon was ¢arrled out In a¢¢ordan¢e wlth the General DIGI108 by Ihe Charlly Commlssloner. An examinatlon includès a feview of the a¢¢ounling re¢oids kepi by ihe ch81ily and a comparlson of the accoun18 prÈsEnled with those records. 11 alsD includes eonsideralion ol any unusual l8m8 or dIsclosuS in th8 a¢¢ounls, and the saeklng of &xplanatlons from you as Ilusiees conceinin9 any such matters. Tli8 proc8dur8s underldken do not provldè all the evidence that WOU be required in an audit and, consequently no oplnlon 1$ glven J$ to whether the accounls ptesenl a'lnée and fall and Ihe report 18 limited lo Ihos8 matter8 sel out In th& $talemenl below. Ind8pond8nt oxamlno¢s statement In connection th my examlnallon, no rnalter has ¢om6 to my allenllon., whlch glves me r8ason2bl& causa ta bellevè that, In any maleii81 respe¢t. the iequiiements.. la lo keep accounting ieGord5 accordanTr with seclian 130 of Ihe 2011 Act.. and (b lo pr&pare a¢¢ounls whi¢h awtsid with Ihe ac¢ounling records and lo comply with th6 accounling ieqviiemen15 of Ihe 2011 Act have not been mel., or 1¢ which. In my opinion, allenlion should be drawn in ord8r Io 8b18 8 proper und8rstanding of Ihe accounts lo be re$¢hed. N1 Hollam FCCA Crane & Johnston C&J Ltd Chartered CertId A0ten1$ 30132 Ti$barwNh Crescent NEWQUAY Cwnwall TF17 IDX Daled.. 24110123
BRYHER COMMUNITY CENTRE ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 UnroStrl¢ted Reslricted Funds Funds Total Tolal 2021 Notes 2022 Incomlng resoureè8 from Charltable Actlvltles DorFalion8 and gifls Granls ¥e¢eivable 3,616 2,667 3,616 2,667 710 245 other In¢omlng Regources Fund-ra5ing incorne Subscriptions Inkrest reLEivable Rental income 21,081 21,081 925 2,090 2,Q90 745 Total Incomlng r8source8 29,464 29,454 2,625 Resources expended C0818 of Geneiatlny Funds Fundiaiglng ark(S publicity 4,702 4,702 Sq5 Charltablé Actlvltle5 Support Cogls Total r8source8 expended 7,544 12,248 6,539 6,639 13,083 17,785 11,349 fl,664 Net Incomlnglloutgolngl re50urc85 17,200 16,5391 11,669 (9,0391 Net movemènt In funds 17,20P 15,5391 Iq,669 (9,039) Translar b8tW88n funds 15,5391 5,639 11,669 113.2331 ql,669 204,658 (9,039) 213,697 Fund balancos at 1 January 2022 217,891 Fund balance8 at 31 D8cemb&r 2022 11,5641 217,891 216,32Y 204,658
BRYHER COMMUNITY CENTRE ASSOCIATION BALANCE SHEET ASAT 31 DECEMBER 2022 2022 2021 Notes Flxed Asset5 Tangib16 Assels 173,683 179,222 Current Assets Oeblois Cash al Bank and in Hand 771 41,872 620 25,365 42,643 25,985 Crèdltor8'. 8mount8 falling dug withln one year (549) Net current assets 42,643 25,436 Total assets less current Ilabllltles 216,327 204,658 Incomb funds Restricted funds 217,890 217,890 Unreslrtrcled funds.. Other charitable funds 11,5631 (13.232J 216,327 2Q4,658 Th& accounts wèrè approvad by the Board on 24110123 and signed on their behalf by.. J Matthews Tiuslee
BRYHER COMMUNITY CENTRE ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Accounting pollcles 1.1 Basis of preparatlon The accounts are prepared unrler the historical ¢o$l convenllon The accounts have been prepared in accordance with the Financial reporting Standard for Smaller Enlilies and follow the recommendations in Aocounbng and Reporting by Charllles.. Slatem8nl ol Recommended Practice 1.2 In¢omlng rpsources Donallons, legacies and other forms of volunlary income are recognised ay Incomlng resouices when re¢elvable, except insofar as they are incapable of financial measurement. Gfanls, including grants lor the Purchase of fixed assels, are recognlsed In full in the Slalement of Financial Activities in the year in which they are receivable. 1.3 Resources expended Rescources expended are induded in the Slalemenl of Flnanclal Aclivilies on an accruals basis, inclusive ol any VAT which cannot be recovered. Charitable activity expenditure comwis6s those costs Incuired by the charily in the delivery of ils a¢livili2s and services for ils beneficiaries. 11 includes both costs Ihal ¢an be allocated directly lo such activities and those costs of an indirect nature necessary lo support them. All cosls are allocated betwe6n the 8xpendilure categories of the Slalemenl of Financial Adivily on a basis designed to reflect the use of the resour. Costs relating lo a particular activity are allocated diieclly, others are 8PPOrtioned on an 8F)prop¥iale basis. 1.4 Tangible flxèd assets and d&prèciation Tangible fixed assets are slated al cost less depreciation. Depre¢ialion is provi(led al rates calculated to write off the Cost le$$ eslimaled residual value of each asset over ils expected useful Ilfe, as follows- Lea8ehold Properly Fixtures, fillings and equlpmenl per annum on cost 25Q/o per annum on cost 1.5 Accumulated funds Unreslricled funds are other incoming resources receivable or generated for the objects of the charlly wilhoul further specified purpose and are available as general funds. Reslricled funds are subje¢l lo spe¢ifi¢ condillons by donors and giant making bodied as to hDW they may be used. The purposes and uses of the reslri¢led funds are $81 out in the notes lo the accounls.
BRYHER COMMUNITY CENTRE ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Total rosources expended Deprec- latlon other ¢osts Total 2022 Tolal 2021 Other expenditure.. Fundraising and publicity Support Costs 4,702 7,544 4,702 13,083 315 11,349 5,539 5,539 12,246 17,785 17,664 Basis of Apportionment Direct Direct Trustees None ol the Iruslees (or any persons connected with them) received any remuneration or expenses during the year. Employees There were no employees. Taxation The charitable company is exempl from corporation tax on its charitable aclivilies.
BRYHER COMMUNITY CENTRE ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Tanglble flxed asset8 Flxturas, fittings & equpment Leasehold Property Total Cost At 1 January 2022 Addition5 Disposals 245,888 51,099 296,9B7 At 31 December 2022 245,888 51.099 296,987 Depro¢latlon At 1 January 2022 On disposals Charge loi the year At 31 Decembar2022 67,500 50,265 117.76$ 4,918 621 5,539 72,418 50,886 123.304 N8t book valuè Al 31 Dgcember 2022 173,471 213 173.683 Al 1 January 2022 t78.388 833 179,222 Debtors 2022 2021 Prep?ymenls and accrued income 771 620 771 620 Creditors: amounts falllng due within one year 2022 2021 Olher ¢redlloi8 Loans 549 549
BRYHER cof¥lMUNITY CENTRE ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Rèsirluted lunds Incom&fund8of Iha charity1rtSudo r8slrlGled funds comprlslnu the foll(Nhng baParwEÈ oldoTraibns arnd gfÈnis hèld on truEI fspeflG purpose Movevnt In fvthds BèlaDGg 41 Incomlng EKpondllur8 Balance al 1 Jan 2022 r88ourcos ga1115, lossps 31 Dec 2022 & transfor¥ 8ryhÉr CcYnmunltyCenlTe'. EX1&ed SthoolsGranl Islès ol Scllly Coundl Big Lollery Fund Miauons + Fundralslr 60,000 31,537 27,418 98,936 60,WQ 31.537 27.418 96.936 217,891 217,891 BeT Ccffimunllycenlre Thè asswial)n hgs received gr8nis arKI dorF8tion8 IOW81d$ the buildlng, rnalnlenarKe and depratIon of Bryh¥Communlly Ctntré. 10 An4tysl$ of net assets between fund8 UnieBtrfcted R88lrlcted lunds funds Total funijs 2022 Tol81 funtt$ 2021 Flxed assets Cwirenl assets 173.683 44,207 173,e83 42,e43 179,222 25,985 15491 11,SS41 Nèt a6Sgt 217,890 218.228 204,5 fl R•latod party tran$a¢llong No Relaied PatyTraiis&ralons In 2021 or2D22 .10.