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2021-09-30-accounts

REGISTERED COMPANY NUMBER: 07031153 (England and Wales)
REGISTERED CHARITY NUMBER: 1133597

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021

FOR

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE
TRUST

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021

Page
Report of the Trustees 1 to 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12 to 13
Notes to the Financial Statements 14 to 25

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Chair's Report

I am delighted to present the Annual Director's Report of the Longhoughton Community and Sports Centre Trust (the Trust) for the year 2020-2021

The purpose of the Trust is to manage, run and promote the Community and Sports Centre in Longhoughton (the Centre). The Centre has three main activities:

Impact of Covid

Charles Dicken's quote "it was the best of times, it was the worst of times" sums up the unique times we have experienced during this reporting period. Every aspect of our ability to deliver services has been significantly impacted by Covid 19. Our doors first closed on 19th March 2020 with a number of openings and closing on a strictly limited basis throughout the time period which has had a major impact on our income stream which we reported on in the previous annual report. Thankfully we have acquired a number of Covid related grants to off-set some of our annual loss in income. We have always ensured that protocols are strictly adhered to in terms of health and safety, cleanliness of the building, movement within the building and social distancing. This has given confidence to our various regular user groups to return knowing their welfare is paramount.

Identifying Residents who need support

Out of adversity comes great opportunity in the shape of a group of Covid volunteers co-ordinated by the Centre who continue to do outreach work with several frail and elderly residents who are still reticent to make much contact outside their home or perhaps have little contact with family and friends and are effectively housebound and need neighbourly support.

Being able to identify this vulnerable group more clearly has been most beneficial in our forward planning regarding Warm Hub activities and our role as a Community Hub. We strive to take the community centre to their home e.g. sharing information on what's going on in the centre and in the village, co-ordinating any services required by a resident, acting as a resource finder and sign-poster to services such as welfare rights. A small annual micro-grant of £500 from Northumberland Communities Together helps to pay for supplies of jigsaws, magazines, puzzles, small crafts etc delivered to homes via a trolley service undertaken by volunteers.

In order to try to encourage residents to the centre we were kindly granted a top of the range wheelchair by a pharmaceutical company so that residents who live nearby could be pushed to the centre if they are not able to get into a car. The wheelchair is also available for loan to any resident temporarily incapacitated. We also purchased a portable ramp for ease of egress for wheelchair-users to facilitate a one-way system through the building.

Children have really felt the impact of Covid too so plans were made during school holidays to provide organised activities and fun sessions at no cost to families which included free breakfast and lunch each day.

Page 1

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021

A Caring Community

Christmas time can be a stressful time of year for many people so the Centre arranged for 120 christmas gift parcels to be distributed to residents in Howick, Longhoughton and Boulmer, all nominated by residents in the Parish. This was partially funded by a small grant from Longhoughton Parish Council and a resident who kindly donated some of her winter fuel allowance - thank you both! The recipients included a number of children who had recently lost a parent or were recovering from a serious illness. Caring in such a way for our residents is at the heart of what we do and we continue to strive to find new ways to connect with residents who don't or are unable to visit the centre.

Trustees and other Volunteers

None of our work could continue without the dedication and support of all Trustees and volunteers. I offer my sincerest thanks for your support throughout the year - without you we would have no community centre. Our development plans continue to be progressed despite temporary closures which has actually given trustees a little more thinking and planning time. This year welcomed three new trustees, Stewart Barrett as Treasurer, Sue Wanless and Annie Arscott. Annie will act as the conduit between the Trust and LRFC. Leaving us were Louise Dawson, David East and Shaun Hastings - thank you to them for their contributions to the life of the centre.

The Trust continues to need volunteers and Trustees to support the continuation of activities which cannot be sustained without management and leadership.

I'd like to emphasise that the community facilities here are facilitated entirely by volunteers who offer up many hours per week of their own time to the smooth running of the centre and sports facilities.

Page 2

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021

If we are to maintain and grow the facilities, we need to recruit more willing bodies to share the tasks. Becoming a Trustee may feel daunting but I encourage everyone with the slightest interest in the community life of Longhoughton and the surrounding community to consider joining the team here - you'll be warmly welcomed and supported in the role.

There is an open invitation to any community member to come along and sit in on a Trust monthly meeting to find out the breadth of activities we are engaged in. There are lots of opportunities outwith the trustee role to get involved in too - you might just want to get involved in a one-off event, have a particular skill you can share with us or make a more regular commitment as a volunteer - whatever you can offer will be gladly accepted!

Development Strategy 2019-2024

The development plan is backed by evidence of need and supports from users of the Centre and the population of Longhoughton.

Whilst the building was closed, trustees were still working on planning future projects, such as seeking grant funding to replace the light bulbs in the Astro-turf floodlights to LED to save energy and money. We successfully attracted grant funding which paid for 74% for this project and we are pleased to report all our new floodlights are working well, saving energy and protecting the dark sky. Another key project is the second phase of the Energy Audit which was undertaken in 2018. This report and the recommendation therein informed the basis of a grant funding bid to reduce carbon emissions, reduce utility bills and reduce the carbon footprint of the building.

Plans are now well developed alongwith Can (Community Action Northumberland) and other village halls to install solar panels on the south side of the roof (see pic above) and fit batteries to store energy - very much needed at times when the village and surrounding communities are cut off - the centre will then be able to provide Warm Hub facilities as a registered Help Centre. We very much hope to be able to report back our success this time next year.

Our Astro-turf pitch carpet will need resurfacing in the next few years which could cost anything from £100k to £300k. We will need to seek grant-funding to meet the full costs. It is regularly maintained and is of good playable quality at the moment but it does have a shelf-life so trustees are actively investigating funding sources.

We also arranged for decorators to repaint the front of the entrance-way to the building following vandalism which left unsightly permanent marks on the walls. It is sad to report that the Centre does experience low-level vandalism at times which always costs money to repair or replace, money which has to be diverted from community projects. Our new CCTV cameras fitted in July 2021 have assisted in identifying such issues more quickly.

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LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021

Covid put stop to a community textile project to produce 4 large wall hangings for the function room based on the four seasons of the year in the village. As you can see from the photos below we managed to produce the sun and the moon before the centre closed. 2022 brings hope of a restart to the project.

Recycling in the centre is actively encouraged - we have paid for a glass recycling bin , particularly for functions disposing of their glass bottles. We have also applied for a grant to install a wall-mounted fountain next to the Astro-turf pitch to discourage children and adults purchasing single-use plastic water bottles and encourage hydration whilst exercising.

Following almost three years of fundraising and help from the Co-op Community Fund we will soon be able to install state of the art audio-visual equipment for film nights, conferences, presentation and community events

Groups Return

Thankfully, all our groups returned as soon as it was deemed safe to do so was in place and even before ensuring safe practices. This has meant that the function room is in greater demand now as it allows more space for groups to come together knowing there is more room to spread out. One group which could no longer sadly be accommodated was Longhoughton and Boulmer W.I. The group had expanded and could no longer safely use Meeting room 1 and the function room was already being used by the Zumba class - the W.I. now meet at the Beacon - we hope the W.I. may be able to return to the Centre in the future.

We now have two youth groups using the Centre - Brownies and Scouts - we warmly welcome the young people back after a few years away due to lack of leaders.

Covid has severely impacted on our Warm Hub community lunch provision since March 2020. Numbers and kitchen restrictions made it impossible to provide the same service.

The key benefit of the community lunches is bringing together some of our more vulnerable members in the community to meet their friends over a warm nourishing two course lunch. We all like to chat and catch up with village news and this is an important element of village life which was sadly missing. We're happy to report that lunches recommenced in October 2021.

Page 4

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021

Current User Groups

Our Centre is increasingly busy - not only with our regular user groups Monday Matters; Loose Needles; Zumba/Pilates; Yoga, Seated Exercise, Warm Hub Community Lunch; Indoor Bowls but we also attract a number of key agencies using the building for meetings and conferences e.g. Longhoughton Parish Council, AONB, Police Rural Crimes Team, Northumberland Carers and NCC. The centre is also used for children's parties, celebrations of life and other private functions. We have not increased our hire charges since 1 October 2018. There is still space to welcome further daytime groups and we are currently actively pursuing this.

Longhoughton Rangers Football Club continues to grow in strength - their dedication to the sport is to be commended especially when they play in very inclement weather at times! The high quality of the coaching is reflected in the number of children and adult teams who week-on-week use the sports facilities. We continue to also host a number of teams from Amble and Alnmouth.

Social Media and Publicity

Our website offers the user the opportunity to book facilities directly online - www.longhoughtoncommunitycentre.com

Our Facebook Page www.facebook.com/longhoughtoncs is the fast track route to advertise our activities, share information and engage users. Internal and external noticeboards at the centre and outside the Co-op are also used to publicise events. We also actively advertise on behalf of user groups to encourage new membership. We have regular articles of events in the bi- monthly parish newsletter. Local press is engaged for specific functions.

Building/Ground Maintenance and Security

Every year brings its own challenging and often expensive maintenance issues.

Last year's warm spring and good rain helped grow a prolific amount of grass and Ragwort throughout the site - our solution was a two day socially distanced Ragwort-pulling weekend. Thankfully we did such an excellent job of pulling the ragwort by the root that we didn't have to fill over 60 sacks again this year! Rabbits burrowing on the football fields continues to be a challenge as the holes can cause injury to an ankle if not spotted and filled in on time to prevent an accident.

The building is 12 years old now. Thanks go to our two maintenance volunteers Andy Sargent and David Gibson for their practical and professional help throughout the year, everything from making roof repairs to shutter and toilet repairs, litter picks, recycling runs to Alnwick and everything in between - they get all the least glamorous jobs to do and do it with good grace and a smile. Thanks to Adrian Hinchcliffe our Company Secretary too for helping with practical tasks when required throughout the year. Good team effort!

Fundraising, Grants and Donations

The Trust applied to the Co-op Community Fund again this year and have yet again been chosen to receive grant funding via the contributions of Co-op customers.

Page 5

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021

Warm thanks are also due to a number of other organisations who have provided grants and funding:

Without the above organisations' financial support we would be unable to provide the excellent facilities we have for the benefit of all.

Longhoughton Parish Neighbourhood Development Plan

The Trust continues to be actively involved in working in partnership with Longhoughton Parish council, from providing meeting facilities to active participation in consultations and action planning. One of our Trustees is also a Parish Councillor - he ensures that the Trust is fully engaged in wider community developments.

Conclusion

Once more, I would like to warmly thank the Trustees for their significant contribution during these challenging times and all other volunteers who help in so many ways to make the Community and Sports Centre a community hub to be proud of. We look forward to a safer and healthier new year for our whole community.

I commend this report to you.

Ellie Phillips (Chair)

Page 6

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021

TheTrusteeshavereferredtotheguidancecontainedintheCharityCommission'sgeneralguidanceonpublic benefit
when reviewing the charity's purposes for the public benefit and in planning future activities.

Financial review

The Trust is financed predominantly from the hire of the all-weather pitch and the hire of the hall.

TheextensiveuseofthefacilitiesbyLonghoughtonRangersFootballClubhascontributedconsiderablytotheviability of
the charity.

The Trust made an unrestricted fund surplus for the year of £12,533.

Thenetexpenditure(loss),inrespectofrestrictedfundsasshownintheStatementofFinancialActivities,arises mainly
fromthedepreciationofthecostofbuildingsandpitchesbuiltonshortleaseholdlandfromtheTrusteesofthewill of
theNinthDukeofNorthumberlandandtheTenthDuke'sreferentialsettlement.Thisdoesnotaffecttheactualcash flow
of the Trust.

Our pricing policy

OurpricingsfortheAstroTurfPitchandtheroomsinthehallarereviewedatleastannuallytoensuretherates are
competitiveandcomparablewithotherlocalvillagehalls,communityhallsandcommunitysportsfacilities.Atthe same
time,theTrusteesneedtoensurethatsufficientfundsaregeneratedtorunthepitchandhallandtoputaside monies
for future maintenance and, in particular, the replacement of the Astro Turf Pitch when needed.

The current pricing structure is as follows:
HIRE COST PER HOUR PEAK OFF-PEAK
Astro Turf Pitch £38.00 £28.00
Function room £12.00 £10.00
Meeting Room 1 £9.00 £7.50
Meeting Room 2 £7.50 £6.00 
For regular users with block bookings a reduced hire rate applies

Day time use by the local school of the all-weather pitch £10.00

AspecialdiscountisallowedforLonghoughtonRangersFootballClubandRAFBoulmerinrecognitionofthe essential
support they provided in obtaining the funds from the Football Foundation and their on-going support of the Trust.

ThegrasspitchesarefortheexclusiveuseofLonghoughtonRangersFootballClub(LRFC)atnocosttoLRFC who
maintain the pitches.

Reserves policy and going concern

TheTrusthasapolicyofestablishingadesignatedsinkingfundreservetosecurethelongtermmaintenanceof the
AstroTurfPitch.AreviewoftheconditionoftheAstroTurfPitchhastakenplaceanditisclearthatthepitchis coming
towardstheendofitseffectivelife.InitialdiscussionshavealsotakenplacewiththeFootballFoundationwho have
suggestedthatthepitchshouldbereplacedduring2022.FurtherfulldiscussionwillstartinJanuary2022.Therewill be
ashortfallintheamountoffundsputasidefromthereplacementbutitishopedthattheFootballFoundationwill assist
with funding.

Page 7

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2021

TheimpactofCovid19hasmeantthattherewasnosurplusarisingfromtheAstroTurfPitchtotransferto this
designatedfund.However,anumberofGovernmentgrantswerereceivedtocompensateforthelossofincomeand in
viewofthistheTrusteesdecidedtotransfer£4,000tothesinkingfund.At30September2021thefundbalance was
£66,951

Any shortfall, at the time of replacement of the Astro Turf Pitch, will need to be obtained from other resources.

ArestrictedfundhasbeenestablishedforProjectionandStreamingEquipment.Grantshavebeenreceivedfrom the
Co-opforthispurposeanditisakeygoaloftheTrusteestopromotethesefacilitiesassoonaspossible.Tothisend the
Trusteeshaveallocated£7,000toadesignated'FilmClubEquipment'fundtobeusedtogetherwiththeunspent amount
of £805 remaining in the 'Film Club Equipment' restricted fund.

ThereisalsoarestrictedseparatereservefundforthemaintenanceoftheChildren'sPlayGarden.TheTrustees consider
that there are sufficient funds set aside to meet this commitment.

InadditiontotheabovereservestheTrustpolicyistoensurethatsufficientfunds(freereserves)areavailableto meet
therunningcostsoftheTrustforatleastthreemonths.TheTrusteesconsiderthatthereareadequatefunds available
tomeetthisexpenditure.At30September2021theunrestrictedgeneralfundbalancewas£19,236which represented
net current assets of £13,433 and tangible fixed assets of £5,803.

TheTrusteeshavereviewedthecircumstancesoftheTrustandconsiderthatadequateresourcescontinueto be
available to fund the activities of the Trust for the foreseeable future.

Risk management

Anassessmentofthemajorstrategic,businessandoperationalriskswhichthecharityfaceshasbeencarriedout which
confirms that systems have been established so that necessary steps may be taken to mitigate these risks.

Staff

The Trust does not employ any staff.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

LonghoughtonCommunityandSportsCentreTrust(previouslyLonghoughtonVillageDevelopmentTrust)isa charitable
company,limitedbyguarantee,whichwasincorporatedon26September2009.Thecompanyachievedcharitable status
early in 2010. The company being limited by guarantee has no share capital.

Page 8

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST (REGISTERED NUMBER: 07031153)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07031153 (England and Wales)

Registered Charity number

1133597

Registered office

Westfield Park
Park Road
Longhoughton
Alnwick
Northumberland
NE66 3JH

Directors and trustees

Mr AW Hinchcliffe (from 11.01.16)
Mrs F Nelson Van Loon (from 11.01.16 to 10.02.21)
Mrs E Phillips (from 03.06.15)
Mr S Hastings (from 24.07.19 to 10.02.21)
Mr DJ East (from 23.01.20 to 25.01.21)
Mrs L Dawson (from 19.03.20 to 25.05.21)
Mrs A Arscott (from 09.11.20)
Mr S Barrett (from 21.12.20)
Miss VI Kelly (from 08.03.21)
Mrs S Wanless (from 12.04.21)

Bankers

Lloyds Bank
PO Box 1000
Andover
BX1 1LT

ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompaniesAct2006relating to
small companies.

Approved by order of the board of trustees on 9 May 2022 and signed on its behalf by:

E Phillips - Trustee

Page 9

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LONGHOUGHTON COMMUNITY AND SPORTS CENTRE

TRUST

Independent examiner's report to the trustees of Longhoughton Community and Sports Centre Trust ('the Company')

IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
30 September 2021.

Responsibilities and basis of report

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youareresponsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe2006 Act
andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccountsas carried
outundersection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowed the
Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jane Harvey F.C.A.
Greaves Grindle
Chartered Accountants
Victoria House
Bondgate Within
Alnwick
Northumberland
NE66 1TA

11 May 2022

Page 10

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2021

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
4
Westfield Park activities
Other trading activities
2
Investment income
3
Total
EXPENDITURE ON
Charitable activities
5
Westfield Park activities
NET INCOME/(EXPENDITURE)
Transfers between funds
13
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
-
32,594
-
1,102
33,696
21,163
12,533
(1,352)
11,181
88,297
99,478		 Restricted
funds
£
14,110
90
-
-
14,200
64,511
(50,311)
1,352
(48,959)
946,731
897,772		 2021
Total
funds
£
14,110
32,684
-
1,102
47,896
85,674
(37,778)
-
(37,778)
1,035,028
997,250		 2020
Total
funds
£
6,447
26,715
125
1,456
34,743
85,479
(50,736)
-
(50,736)
1,085,764
1,035,028		 
The notes form part of these financial statements

Page 11

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

BALANCE SHEET 30 SEPTEMBER 2021

Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
5,803
5,352
89,976
95,328
(1,653)
93,675
99,478
99,478		 Restricted
funds
£
870,457
-
27,315
27,315
-
27,315
897,772
897,772		 2021
Total
funds
£
876,260
5,352
117,291
122,643
(1,653)
120,990
997,250
997,250
99,478
897,772
997,250		 2020
Total
funds
£
924,494
4,423
108,990
113,413
(2,879)
110,534
1,035,028
1,035,028
88,297
946,731
1,035,028		 
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006forthe year
ended 30 September 2021.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
30 September 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

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LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST (REGISTERED NUMBER: 07031153)

BALANCE SHEET - continued 30 SEPTEMBER 2021

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon9May2022and were
signed on its behalf by:

E Phillips - Trustee

The notes form part of these financial statements

Page 13

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Companies
Act 2006. The financial statements have been prepared under the historical cost convention.

Income

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.

Tangible fixed assets

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimated useful
life.

Short leasehold- straight line over lease term
Plant and machinery- 20% on cost

The lease term is 30 years.

Tangiblefixedassetscostingmorethan£1,000arecapitalisedandincludedatcosttogetherwithany incidental
expenses of acquisition.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Basic financial instruments

Thecharityaccountsforbasicfinancialinstrumentsoninitialrecognitionasperparagraph11.7Charities SORP
(FRS 102).  Subsequent measurement is as per paragraphs 11.17 to 11.19, Charities SORP (FRS 102).

continued...

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LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

1. ACCOUNTING POLICIES - continued

Debtors

Debtors(includingtradedebtorsandloansreceivable)aremeasuredoninitialrecognitionatsettlement amount
afteranytradediscountsoramountadvancedbythecharity.Subsequently,theyaremeasuredatthecash or
other consideration expected to be received.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discount.

2.

OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
Fundraising
INVESTMENT INCOME
Deposit account interest
INCOME FROM CHARITABLE ACTIVITIES		 2021
2020
£
£
-
125
2021
2020
£
£
1,102
1,456
2021
2020
2021
£ £
Hire of football pitches 7,403 9,703
Hire of community building 1,047 5,331
Grants 19,964 10,826
Warm hub income 90 742
Other income 4,180 113
32,684 26,715

3.

4. INCOME FROM CHARITABLE ACTIVITIES

continued...

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LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

5. CHARITABLE ACTIVITIES COSTS

Expenditure in the year ended 30 September 2021 from unrestricted
funds
Expenditure in the year ended 30 September 2021 from unrestricted
funds
Outdoor Indoor
Activity Activity
£ £
Rent of land 950 30
Insurance 821 619
Electricity 1,710 805
Gas 676 794
Telephone 256 256
Water 76 77
Cleaning 106 559
Maintenance of community building 1,104 1,297
Administration 153 153
Playscheme and other expenses - 3,909
Astro Turf Pitch maintenance 2,054 -
Depreciation of plant and machinery 1,757 1,757
Corporate governance 622 622
10,285 10,878
Expenditure in the year ended 30 September 2021 from restricted funds
Expenditure in the year ended 30 September 2021 from restricted funds
Other
restricted Westfield
funds Park lease
£ £
Rent of land 20 -
Play Park maintenance 107 -
Christmas tree and lights festival - -
Warm Hub 1,599 -
Depreciation of short leasehold property 2,528 53,114
Depreciation of kitchen equipment 3,460 -
Depreciation of outdoor furniture 321 -
Depreciation of function room furniture 411 -
Depreciation of film club equipment 119 -
Depreciation of floodlight replacements 2,832 -
11,397 53,114 
continued...

Page 16

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

6.

NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):
2021 2020
£ £
Depreciation - owned assets 66,299 62,617
Independent examiner fees for independent examination of accounts 370 360
Independent examiner fees for accountancy services 874 844

7. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended30September2021norforthe year
ended 30 September 2020.

Trustees' expenses

1trustee(2020:3)wasreimbursedforexpenditureonmaintenanceandsuppliesincurredonbehalfof the
charity amounting to £654 (2020: £2,077).

8.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Westfield Park activities
Other trading activities
Investment income
Total
EXPENDITURE ON
Charitable activities
Westfield Park activities
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward		 Unrestricted
funds
£
2,797
25,973
-
1,456
30,226
22,605
7,621
80,676		 Restricted
funds
£
3,650
742
125
-
4,517
62,874
(58,357)
1,005,088		 Total
funds
£
6,447
26,715
125
1,456
34,743
85,479
(50,736)
1,085,764		 
continued...

Page 17

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

8.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

TOTAL FUNDS CARRIED FORWARD Unrestricted
funds
£
88,297		 Restricted
funds
£
946,731		 Total
funds
£
1,035,028

9. EMPLOYEES

There were no employees for the year ended 30 September 2021 nor for the year ended 30 September 2020.

10. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Short
leasehold
£
COST
At 1 October 2020
1,390,433
Additions
-
At 30 September 2021
1,390,433
DEPRECIATION
At 1 October 2020
479,557
Charge for year
55,642
At 30 September 2021
535,199
NET BOOK VALUE
At 30 September 2021
855,234
At 30 September 2020
910,876		 Plant and
machinery
Totals
£
£
34,302
1,424,735
18,065
18,065
52,367
1,442,800
20,684
500,241
10,657
66,299
31,341
566,540
21,026
876,260
13,618
924,494
500,241
66,299
566,540
876,260
924,494 
TheFootballFoundationhasalegalchargeoverthelandknownasWestfieldParkatLonghoughton in
NorthumberlandwhichwasdrawnupbetweentheTrusteesofLonghoughtonVillageDevelopmentTrust (now
renamed as Longhoughton Community and Sports Centre Trust) and the Football Foundation.

Inaccordancewiththeaccountingconventionoutlinedinnote1above,shortleaseholdpropertyisstatedat cost
lessaccumulateddepreciationwhichisconsideredtobeequaltothevalueinuseoftheproperty.The trustees
believe the open market value of the property to be in the region of £70,000.

continued...

Page 18

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued expenses		 2021
£
3,594
1,758
5,352
2021
£
1,653		 2020
£
2,161
2,262
4,423
2020
£
2,879

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

13. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Designated Sinking Fund for Synthetic Turf
Pitch
Designated Pitch and Building Maintenance
fund
Designated Film Club Equipment
Restricted funds
Westfield Park
Play Garden
Christmas Tree and Lights Festival
Function Room Chairs
Kitchen Replacement
Warm Hub
Film Club Equipment
Floodlight Replacement
TOTAL FUNDS		 At
1.10.20
£
19,055
62,951
6,291
-
88,297
869,070
64,349
586
619
6,919
1,727
1,161
2,300
946,731
1,035,028		 Net
movement
in funds
£
12,533
-
-
-
12,533
(53,114)
(2,976)
-
(411)
(3,460)
2,101
(119)
7,668
(50,311)
(37,778)		 Transfers
between
funds
£
(12,352)
4,000
-
7,000
(1,352)
-
-
-
-
-
-
-
1,352
1,352
-		 At
30.9.21
£
19,236
66,951
6,291
7,000
99,478
815,956
61,373
586
208
3,459
3,828
1,042
11,320
897,772
997,250 
continued...

Page 19

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

13. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Westfield Park
Play Garden
Function Room Chairs
Kitchen Replacement
Warm Hub
Film Club Equipment
Floodlight Replacement
TOTAL FUNDS		 Incoming
resources
£
33,696
-
-
-
-
3,700
-
10,500
14,200
47,896		 Resources
Movement
expended
in funds
£
£
(21,163)
12,533
(53,114)
(53,114)
(2,976)
(2,976)
(411)
(411)
(3,460)
(3,460)
(1,599)
2,101
(119)
(119)
(2,832)
7,668
(64,511)
(50,311)
(85,674)
(37,778)		 
continued...

Page 20

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated Sinking Fund for Synthetic Turf
Pitch
Designated Pitch and Building Maintenance
fund
Restricted funds
Westfield Park
Play Garden
Christmas Tree and Lights Festival
Function Room Chairs
Kitchen Replacement
Warm Hub
Film Club Equipment
Floodlight Replacement
TOTAL FUNDS		 At
1.10.19
£
11,434
62,951
6,291
80,676
922,184
68,841
928
1,030
10,379
446
1,280
-
1,005,088
1,085,764		 Net
movement
in funds
£
7,621
-
-
7,621
(53,114)
(4,492)
(342)
(411)
(3,460)
1,281
(119)
2,300
(58,357)
(50,736)		 At
30.9.20
£
19,055
62,951
6,291
88,297
869,070
64,349
586
619
6,919
1,727
1,161
2,300
946,731
1,035,028 
continued...

Page 21

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

13. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 30,226 (22,605) 7,621
Restricted funds
Westfield Park - (53,114) (53,114)
Play Garden - (4,492) (4,492)
Christmas Tree and Lights Festival 125 (467) (342)
Function Room Chairs - (411) (411)
Kitchen Replacement - (3,460) (3,460)
Warm Hub 2,092 (811) 1,281
Film Club Equipment - (119) (119)
Floodlight Replacement 2,300 - 2,300
4,517 (62,874) (58,357)
TOTAL FUNDS 34,743 (85,479) (50,736) 
continued...

Page 22

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Designated Sinking Fund for Synthetic Turf
Pitch
Designated Pitch and Building Maintenance
fund
Designated Film Club Equipment
Restricted funds
Westfield Park
Play Garden
Christmas Tree and Lights Festival
Function Room Chairs
Kitchen Replacement
Warm Hub
Film Club Equipment
Floodlight Replacement
TOTAL FUNDS		 At
1.10.19
£
11,434
62,951
6,291
-
80,676
922,184
68,841
928
1,030
10,379
446
1,280
-
1,005,088
1,085,764		 Net
movement
in funds
£
20,154
-
-
-
20,154
(106,228)
(7,468)
(342)
(822)
(6,920)
3,382
(238)
9,968
(108,668)
(88,514)		 Transfers
between
funds
£
(12,352)
4,000
-
7,000
(1,352)
-
-
-
-
-
-
-
1,352
1,352
-		 At
30.9.21
£
19,236
66,951
6,291
7,000
99,478
815,956
61,373
586
208
3,459
3,828
1,042
11,320
897,772
997,250 
continued...

Page 23

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

13. MOVEMENT IN FUNDS - continued

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheabove are
as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 63,922 (43,768) 20,154
Restricted funds
Westfield Park - (106,228) (106,228)
Play Garden - (7,468) (7,468)
Christmas Tree and Lights Festival 125 (467) (342)
Function Room Chairs - (822) (822)
Kitchen Replacement - (6,920) (6,920)
Warm Hub 5,792 (2,410) 3,382
Film Club Equipment - (238) (238)
Floodlight Replacement 12,800 (2,832) 9,968
18,717 (127,385) (108,668)
TOTAL FUNDS 82,639 (171,153) (88,514)

14. RELATED PARTY DISCLOSURES

Therewerenorelatedpartytransactionsfortheyearended30September2021otherthanthe trustee
reimbursements disclosed in note 7 .

continued...

Page 24

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed
assets		 Current
assets		 Current
liabilities		 Total
2021		 Total
2020
£ £ £ £ £
Unrestricted funds
General fund 5,803 15,086 (1,653) 19,236 19,055
Designated funds
Sinking Fund for Synthetic Turf Pitch - 66,951 - 66,951 62,951
Pitch and Building Maintenance fund - 6,291 - 6,291 6,291
Film Club Equipment - 7,000 - 7,000 -
Total unrestricted funds 5,803 95,328 (1,653) 99,478 88,297
Restricted funds
Westfield Park 815,956 - - 815,956 869,070
Play Garden 39,279 22,094 - 61,373 64,349
Christmas Tree and Light Festival - 586 - 586 586
Function Room Chairs 206 2 - 208 619
Kitchen Replacement 3,459 - - 3,459 6,919
Warm Hub - 3,828 - 3,828 1,727
Film Club Equipment 237 805 - 1,042 1,161
Floodlight Replacement 11,320 - - 11,320 2,300
Total restricted funds 870,457 27,315 - 897,772 946,731
Total funds 876,260 122,643 (1,653) 997,250 1,035,028 
Page 25