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 res￿entS of Ihe island of Bryher, and Ihe nelghbourhotsd, wilhoul
JislinGlion of sex, sexual ortenlalion, race or of pcllllcal, relkJlous 0f￿her ophions by a$&o¢ialing toge1h￿ Ihe sgKJ
sldtnts and the local 3￿ho[lI1Ès and olher 019anlsalions ￿ a common effort lo advance educ&llon and lo
pftsvide 180ililies in Ihe Inlaresls of sooall weifdre, for iecrealianal lelsure Ilrne otteupallon wlh Ihe objeclive of
improvlng lh8 condlllons of Ufe f￿ Ihe re$￿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 Ach￿VeMb￿tS
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 ¢onfidp￿l Ihgt ihe re￿ived lo d8le are
$vffi¢leni10 ￿]Id the communily centre and Ma￿1a1n 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 acc￿￿r¢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 $e¢lSon 145 of Ihe 2011 Act..
- to Idlow the procèdures laid down In the G8neièl Directivns given by th8 Charfly Commission8r
under SBdion 1451Sllbl of the 2011 AGI., and
- to Stale whether parti¢ul4r mattels have com8 to my attenllon.
Ba818 of Ind8p8ndent èxamlnerfs statemDnt
My axamlnallon was ¢arrled out In a¢¢ordan¢e wlth the General DI￿GI10￿8 by Ihe Charlly Commlssloner. An
examinatlon includès a feview of the a¢¢ounling re¢oids kepi by ihe ch81ily and a comparlson of the accoun18
prÈsEnled with those records. 11 alsD includes eonsideralion ol any unusual l8m8 or dIsclosu￿S in th8 a¢¢ounls, and the
saeklng of &xplanatlons from you as Ilusiees conceinin9 any such matters. Tli8 proc8dur8s underldken do not provldè
all the evidence that WOU￿ be required in an audit and, consequently no oplnlon 1$ 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.
N￿1 Hollam FCCA
Crane & Johnston C&J Ltd
Chartered CertI￿d A￿0￿￿ten1$
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 f￿spe￿flG purpose
Movev*nt 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
B￿eT Ccffimunllycenlre
Thè asswial*)n hgs received gr8nis arKI dorF8tion8 IOW81d$ the buildlng, rnalnlenarKe and depr￿atIon
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.