OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2020-12-31-accounts

REGISTERED COMPANY NUMBER: 07130145 (England and Wales) REGISTERED CHARITY NUMBER: 1134266

Report of the Trustees and

Financial Statements for the Year Ended 31 December 2020

for

Crowborough Community Association (A Company Limited by Guarantee)

Crowborough Community Association

Contents of the Financial Statements for the Year Ended 31 December 2020

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Statement of Financial Position 8 to 9
Notes to the Financial Statements 10 to 16
Detailed Statement of Financial Activities 17 to 18

Crowborough Community Association

Reference and Administrative Details for the Year Ended 31 December 2020

TRUSTEES Mrs C F Wilson Chair Mr R Wakefield Secretary Mrs J Somers Treasurer Mr D R Larkin (resigned 18.11.20) Mr F J Lees Mr T C Wilson Mr P R Ellefsen Mr R J W Bishop Mrs A J Suter Mr G Owen-Williams Mr J Partridge (appointed 14.12.20)

COMPANY SECRETARY Mr R Wakefield

REGISTERED OFFICE Crowborough Community Centre Pine Grove Crowborough East Sussex TN6 1FE

REGISTERED COMPANY NUMBER 07130145 (England and Wales)

REGISTERED CHARITY NUMBER 1134266

INDEPENDENT EXAMINER Always Accounting Limited 54a High Street Heathfield East Sussex TN21 8JB BANKERS Lloyds Bank The Broadway Crowborough East Sussex

Page 1

Crowborough Community Association (Registered number: 07130145)

Report of the Trustees for the Year Ended 31 December 2020

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 31 December 2020. 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).

OBJECTIVES AND ACTIVITIES

Objectives and Aims

The objectives of the Company are fully set out in its Articles of Association and are the same as those of the Crowborough Community Association ("Old CCA") which the company was formed to replace.

To paraphrase the Objectives of the Company, they are:

To promote the benefit of local residents without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together such residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure-time occupation with the object of improving the quality of life;

To establish, or secure the establishment of, a Community Centre and to maintain and manage the same (whether alone or in cooperation with any local authority or other body) in furtherance of these objectives; and

To promote such other charitable purposes as may from time to time be determined.

Page 2

Crowborough Community Association (Registered number: 07130145)

Report of the Trustees for the Year Ended 31 December 2020

OBJECTIVES AND ACTIVITIES Activities

Never did I expect to write a chairman's report about a year as strange as 2020. The Covid- 19 pandemic de-railed any sense of business as usual and tested our resilience to the utmost.

The start of the year was very promising and we had more bookings for January and February than ever before. This was particularly pleasing as they are usually the quieter months. From February onwards the news was becoming increasingly focussed on the new virus which was sweeping westwards from China. Concern intensified when the government asked people not to touch their faces and not to shake hands.

From early March, hirers of the community centre started cancelling their bookings and the situation became so serious that on March 17th, the CCA set up a Covid working party consisting of the officers of the charity, the HR director and the joint centre managers. The decision was taken the same day to close the centre completely and immediately because the number of remaining bookings made it unviable to remain open. The first national lock-down came on March 23rd but no-one had any idea how long the impact of the pandemic would last.

We were fortunate that one of the managers was used to using Zoom so we became Zoom devotees quicker than many other organisations. We also became Zoomed out in time! I would like to thank the members of the working party who suddenly had to put in a vast amount of work in a totally unfamiliar situation for which there was no precedent.

The centre closed before the government announced its job retention (furlough) scheme but the CCA wanted to retain its excellent staff team so we quickly undertook to pay the staff their full pay until the end of April. When the Chancellor announced the furlough scheme, we took advantage of that and for a while paid the staff the 20% of their pay which the scheme did not cover. As time wore on, it became apparent that we had to be prepared for living with the pandemic for the long haul. This called into question whether there was any hope of re-opening the café in the foreseeable future but the answer was obvious. With huge regret we had to make the café staff redundant in accordance with government guidelines but we felt this was also the fairest and most honest course of action from the point of view of the café team.

For a while, no-one was allowed to go into the Centre with an exception for weekly visits to check on security. From July 2020 onwards, we operated the furlough scheme except for Brian Stockton, joint centre manager, who continued to work full time to keep up with the background administration and maintain the building. For example, he had to turn on every tap in the building once a week to avoid legionnaire's bacteria forming!

After the lockdown that started in March 2020, there were 2 or 3 easings of lockdowns and we had to put our thinking caps on to assess what easing would allow. Of course, we had to implement what are now familiar mitigation measures, such as providing hand sanitizers, keeping records of anyone who attended the Centre other than hirers, putting up Q-code posters, requiring the wearing of masks and operating a one-way system. Bringing staff back on a hybrid arrangement of part furlough, part normal working was difficult to manage, especially as we wanted to be fair to the duty managers and try to give them equal access to shifts.

During the lockdowns, we also took the opportunity to make some improvements. The taps in the lavatories were changed so that they no longer rely on batteries and the lights in the public areas were changed to LED. We purchased some sophisticated mobile staging to create an additional stage height between the hall floor and the stage floor. This will be particularly useful for choirs which prefer to be in front of the proscenium arch, or demonstrators who feel the stage is higher than they need, but of course, there has not been an opportunity to use it yet. An improvement we have wanted to achieve for some time was in the radio microphones in the main hall. These have now been upgraded and should make a considerable difference to presentations.

We started looking at how we might get the car park re-surfaced as we did not want to arrive at re-opening day with the car park in the poor state it was in in March 2020.

Having had a few permitted bookings from September onwards, we were hit again with a full lockdown from Christmas. We had not, in any case and not surprisingly, received bookings for the usual Christmas fairs or parties or panto so we ended the year on a quiet and uncertain note.

However, we weathered the 2020 storm, thanks to the furlough scheme, grants based on our rateable value, and business re-start and Covid support grants. We also benefitted from the suspension of business rates. We were further helped by advice and guidance from AirS (Action in rural Sussex) and through them, by our national representative body, ACRE (Action in Communities in Rural England).

We ended 2020 in a better position than we might have expected because of active management, prudence and a wonderful team effort between the CCA board and the staff. I am proud to be able to report that, despite almost no lettings income, we did not have to call on reserves and although our current bank account was somewhat depleted, we were still comfortably solvent.

Page 3

Crowborough Community Association (Registered number: 07130145)

Report of the Trustees for the Year Ended 31 December 2020

OBJECTIVES AND ACTIVITIES

Our duty managers in particular had a very uncertain and unsettling year. I would like to thank all the board and all the staff for their amazingly positive attitude and flexible approach to supporting the Centre and maintaining it as a going concern.

I would also like to thank all our users for their patience and understanding and to assure them that Crowborough Community Centre will be there to meet the social and cultural needs of the community again as soon as it possibly can.

Public benefit

The trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit:running a charity (PB2)'. The trustees conclude that, since the Crowborough Community Association exists to support the community, its staff and centre users they feel the charity can demonstrate each of the principles outlined in the Charity Commission's guidance on Charities and Public Benefit are being met.

FINANCIAL REVIEW

Financial position

Total income for 2020 was £164,140 (2019: £215,875). This included the café income of £11,027 (2019: £48,548) and interest income of £171 (2019: £408). Job retention scheme, Covid-19 support and other grants amounted to £82,244 (2019: NIL).

Expenditure was £243,738 (2019: £327,138)

The centre showed a net deficit for the year of £79,598 after depreciation of £94,078 (2019: net deficit £111,263).

Reserves policy

A review of the CCA reserves policy was carried out in 2019. As a result the Trustees consider that they should aim to hold free reserves equal to at least £88,600. Should it be required and approved by the Trustees this would rise by 3% to account for inflation.

The company held free reserves of £88,600 as at the 31 December 2020 (£122,658 - 2019).

Going concern

The trustees have no material uncertainty with regards to Crowborough Community Association's ability to continue as a going concern.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The company is governed by its Memorandum and Articles of Association; members of the company guarantee that in the event of the company's insolvency and if requested, each member will contribute towards its liabilities to a maximum of £10.

Charity constitution

The charity is a company limited by guarantee and was formed on the 19th January 2010. The company was entered in the Register of Charities on 11th February 2010.

The trustees, who are also directors for the purposes of company law, include;

Chantal Wilson - Chairperson Russell Wakefield - Secretary Janet Somers - Treasurer Frank Lees Clive Wilson Peter Ellefsen Roger Bishop Angela Suter Gareth Owen Williams James Partridge - appointed 14/12/2020

Recruitment and appointment of new trustees

Trustees are recruited on the basis of skills needed on the Board with a preference for trustees who live fairly locally so that they can provide the support needed to the staff. Generally this is done by personal contact. No new skill requirements were identified in 2020 When new trustees are appointed, the charity secretary provides them with a pack of essential documents and links to significant documents on external websites such as the Charity Commission OIC.

Page 4

Repnrt ofihe 1-ruJtEe STRI'I'I'I'RF.,C.I)I'Tr.'RN,INCTr. (l￿T> ￿lANAGE￿1￿..￿1. All Irdn%aKxion% undcrtakcn h} ihe companv arc c'.IrriLd oui in #ccord&nce with th¢ dcci81￿￿ Isk¢n fjt meeiires ofihe TThsiee5 wjth Ihi5e ￿1￿@ Tninulcd and fnlioM¢d up Ji wbscquent Tncctin¥s. The Ini%icc% csthblish such suh-oirnrnitleC5 required iry cjrcumstanccs ndertakcD thmugh il¥ bJnk ac￿￿￿1$ in ucrordnncc iiiih niandoic$ by thc Tru51ccs and in accorth￿ with finan￿11 Induclion trniningofnew ¢ru51EJ LiimmuTrili CLrttrc. 8 sC55itin thccrllitt is nin and tbc s)5toThL% it and an iirpirtynily th mcei the(cnt￿ manJ8¢ts. lanagement ofRi4k Tho Trust¥YS tak¢ ¢h¢ mfjnagenient ofrisk ¥er¥ seriously. Advicc iEtakLm froni cxicmal p￿[C￿%10￿11s ￿￿￿￿￿1d￿rtd approprTatc and also from indiiidud Iru51cc5 iiiih tclc%Jnl C¥PCTicnEc and ¢xpenibC. In pallicular. A (ktailcd r15k rcwrt PrEp￿t￿ and is Y¢8ulÈrl!- updaicd in rclJlkin ￿ thcdcvclripmcnt ofihccommunil} Leni￿￿Th￿ a full D￿rnIkiNI Ri%k FI￿ T5 In place for the running of ihc Icntrc. [ki￿lCd F1nan¢i&l R¢gulation5 spcrif>ing how linurtCiAI iranS￿lI￿n￿ Jrc to ￿ undcrtth¢n haTre been thocd b) ih¢ l iiould like to thank all thcboatd all th¢ for Ihcir8mazingly ￿$111￿£ attiludcand nexiblc ￿p￿Reh ￿ 5UPWrtlll8 the Centse And mainiainin8 15 J5 a gninB cnnccrn. Ourdulj muna¥Lfa ill ParticuIArhad a vcry unCcrtn and un3¢111insyear. I would alw Like ITr Ihank all our ys¢rs for ihcirpaticncc and undcrsttandin¥8nd 10 thcm that cro￿￿)￿}US￿ Cornrnwuty CenEIE Yill meei ilie sTr¢ial aDdculiuro1 n¢¢dsofih¢commvThitJ again ￿ 5LX)ll &% 1¢ ￿K81b]Y can. Thi$ rcTrirt hAS ￿en pwpargl in x¢ordanr¢ ￿lIh the Sp￿1￿] prnvision5 01. Part 15 of th¢ Colnpanits Aa 2W6 ttl*sng w 5llMII ompanieq. and Siwdon its bthalfby.. Mrsc FWiknn- TtuSt¢e Py5

I•depe•dt￿ Rtporr i• ihtTmitu •f CrtsbDm•¥bC4)mlliiD IRryisltrEd llufAber. O71J01451 l to tht charity iruslctson ¢im1￿m)no[l￿¢l¢c￿￿lfi0ftsC0Jnp￿j tDrtht)tar¢nLkd 31 tk(rmèr2020. RtAPDDJibiliiiu id b￿15•fr￿rt As lh¢ Charl￿.5 I￿￿teS Df gkn dit¢tht5 for th Purr￿ of law} yau wr rtsrx)nsible for th¢ PtrpaTAtion oftk OC¢Ourt8in accordanc¢￿lhthc ryireThxDtsoftheCornrwir5 AL2￿ Ilhe 2(MX> Arfl. IIINin@ satisfied myself lh• the ofthe •tt ￿ rtquutd ¥)Ji1￿ unthr Part 16 of thc Art attd Arc cligibli foT indcrrtndent UamIn￿E1M. I w in of rn) oc!QUTtharn1'5 A5 Catitd unthr section 145 ofthc charli￿ A(t 2011 I'ihE 2011 Ath'i In caTThi￿ (4tt m) cAininitin l folkn4td the DirtdA)fiS gi￿ b) ￿ Charity Cvmmi&%ion uTrjersc￿￿m 1451511bi ofik2011 Aa. IrÈdepeTrdtYi¢ ei•milltr's Stslern¢AI I haic Lomple1L￿ m) ex&ninaiiLYJ. I th# hDe my aMTrec4WJn ￿7th givjng mi causL' ￿ belie%c". aC(oL￿nn8 tt¢OrdsMtI¢Th￿ keN in rEswdofthrConw) 1srtg￿￿dby ty¥)n 386ofihc 2(rfJ6 A<t." or t￿l¢cOUnts￿l Lc¢nrd Mjth rrcordK" or t￿ dts nol wmpl! xCount￿¥ ¢ryuirEThcntsofsttl￿ 396 ofthc 2W6 Aci other rewiterneni that lhe&C￿lmnIsgl￿eaInK a￿1 fairicw Mhith 1STN)iarnall¢rwnsi&￿ ￿ pJrtofan in&pendentei3rnination'. or Ihe 4C¢Ounts h•e rwd In Miih ihc nKthods and pThrtiplL5 ofihc sI￿¢￿￿￿t Dr R(￿n￿ne P￿7￿￿ for a¢eountmg and ￿￿rtIng rhariti￿ lawli¢ablc ￿ clJarAits pteparing thir in Fina￿1￿ Rwning Sianéard ippliobk inth¢ LK d￿cp￿1)rO(Ittw IFRS 10211. I have no a￿l h3ve abrne in exanLuI¥i￿ sFA)uld ￿lj[3￿￿ j r￿P)rt in enabkaprnr<run&t5￿￿IryOrtr￿￿o￿ beMÈ KJtie Parsons FMAAT AQTQY 54a Iligh Succi Easi su￿ TN25 8JB Da*..

Crowborough Community Association

Statement of Financial Activities for the Year Ended 31 December 2020

Notes
INCOME AND ENDOWMENTS
FROM
Donations and legacies
2
Charitable activities
4
Community hall lettings
Cafe
Covid-19 and other grants
Investment income
3
Other income
Total
EXPENDITURE ON
Raising funds
Charitable activities
5
Community hall lettings
Cafe
Community Centre Building
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED
FORWARD		 Unrestricted
fund
£
7
64,994
11,027
79,744
171
5,697
161,640
-
142,925
33,596
-
2,959
179,480
(17,840)
139,800
121,960		 Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
88,600
88,600		 Restricted
fund
£
-
-
-
2,500
-
-
2,500
-
579
-
63,679
-
64,258
(61,758)
2,561,240
2,499,482		 31.12.20
Total
funds
£
7
64,994
11,027
82,244
171
5,697
164,140
-
143,504
33,596
63,679
2,959
243,738
(79,598)
2,789,640
2,710,042		 31.12.19
Total
funds
£
3,820
153,394
48,548
-
408
9,705
215,875
790
207,698
49,829
64,899
3,922
327,138
(111,263)
2,900,903
2,789,640

The notes form part of these financial statements

Page 7

Crowborough Community Association (Registered number: 07130145)

Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors: amounts falling due within
one year
11
Cash at bank
CREDITORS
Amounts falling due within one year 12
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
NET ASSETS
FUNDS
14
Unrestricted funds:
Other charitable funds
Designated funds
Restricted funds:
Restricted income funds
TOTAL FUNDS		 Statement of Financial Position
31 December 2020
Unrestricted
Designated
Restricted
fund
funds
fund
£
£
£
88,120
-
2,493,066
9,997
-
-
29,310
88,600
6,416
39,307
88,600
6,416
(5,467)
-
-
33,840
88,600
6,416
121,960
88,600
2,499,482
121,960
88,600
2,499,482		 31.12.20
Total
funds
£
2,581,186
9,997
124,326
134,323
(5,467)
128,856
2,710,042
2,710,042
121,960
88,600
210,560
2,499,482
2,710,042		 31.12.19
Total
funds
£
2,665,582
11,518
135,844
147,362
(23,304)
124,058
2,789,640
2,789,640
139,800
88,600
228,400
2,561,240
2,789,640

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 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...

Page 8

Cr0￿b￿n￿UK￿ Community A%sociiliDn (ReRiitered numbEr 071301441 SlittThtni Of Fin8n£illl PttJitiDTh- ¢onlifft#e 31 netcmbcr 1020 Thcsy fin￿¢la1 sthicmmts hay¢ Frtparrd im ￿1th ￿ provisi0Th5 èpplitubk 10 ihe of Tru51¢15 and auiknriscd for i%SUC on SIBn¢d0rtiis￿ba1f￿'. Mr&C F Wilson- TTusiec The no*s form pth ofth¢5p fiiiin¢l￿ st&tttnenL% P4cg

Crowborough Community Association

Notes to the Financial Statements for the Year Ended 31 December 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor or funder has specified that the income is to be expended in a future accounting period.

Expenditure

Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be recovered within the item of expenditure to which it relates.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include independent examination fees and costs linked to the strategic management of the charity.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% straight line Fixtures and fittings - 25% on reducing balance Computer equipment - 33% on cost

Taxation

The Company is a Registered Charity (number: 1134266). All activities are undertaken to fulfil the primary objectives of the charity and are therefore exempt under Part 11 of the Corporation Tax Act 2010.

Fund accounting

The charity has various funds for which it is responsible;

Unrestricted funds - these are for use on the general charitable objectives of the charity.

Restricted funds - these funds are for use as directed by the donor. A description of the projects can be found in note 14.

Designated funds - these are unrestricted funds ring fenced by the Trustees for specific purposes. A description can be found in note 14.

Pension costs and other post-retirement benefits

The charitable Company contributes to the People's Pension. Contributions payable to the charitable Company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Debtors

Trade and other debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments. The trustees seek to use short and medium term deposit where possible to maximize the return on monies held at the bank and to manage cash flow.

continued...

Page 10

Crowborough Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

1. ACCOUNTING POLICIES - continued

Debtors

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

2. DONATIONS AND LEGACIES

31.12.20
£
Donations
7
3.
INVESTMENT INCOME
31.12.20
£
Deposit account interest
171
4.
INCOME FROM CHARITABLE ACTIVITIES
31.12.20
Activity
£
Community hall lettings
Community hall lettings
64,994
Cafe income
Cafe
11,027
Grants
Covid-19 and other grants
82,244
158,265
Grants received, included in the above, are as follows:
31.12.20
£
Crowborough Town Council energy grant
2,000
Crowborough Town Council Covid-19 Grant
25,500
Coronavirus Job Retention Scheme
52,518
Other Council Grants
2,226
82,244
5.
CHARITABLE ACTIVITIES COSTS
31.12.20
Direct Costs
£
Community hall lettings
143,504
Cafe
33,596
Community centre building
63,679
240,779		 31.12.19
£
3,820
31.12.19
£
408
31.12.19
£
153,394
48,548
-
201,942
31.12.19
£
-
-
-
-
-
31.12.19
Direct Costs
£
207,698
49,829
64,899
322,426

continued...

Page 12

Crowborough Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):


Depreciation - owned assets		 31.12.20

£
94,078		 31.12.19
£
101,628

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

During the year the charity was controlled by the Trustees.

Trustees' expenses

None of the trustees (or any persons connected with them) received any expenditure reimbursements during the year (2019 - none).

8. STAFF COSTS

STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:

Centre Management Staff
Centre Staff		 31.12.20

£
105,707
1,086
1,605
108,398
31.12.20

2
13
15		 31.12.19
£
140,174
2,350
1,358
143,882
31.12.19
2
14
16

There were no employees whose annual remuneration was £60,000 or more (2019: none).

They key management personnel of the charity comprise the Trustees and the joint Centre Managers. The total employee benefits of the key management personnel of the Charity were £32,975 (2019: £37,169 which were paid to the joint Centre Managers).

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Community hall lettings
Cafe
Investment income
Other income
Total		 Unrestricted
fund
£
4
153,394
48,548
408
9,705
212,059		 Designated
funds
£
-
-
-
-
-
-		 Restricted
fund
£
3,816
-
-
-
-
3,816		 Total
funds
£
3,820
153,394
48,548
408
9,705
215,875

EXPENDITURE ON

continued...

Page 12

Crowborough Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Designated
Restricted
fund
funds
fund
£
£
£
Raising funds
790
-
-
Charitable activities
Community hall lettings
207,119
-
579
Cafe
49,829
-
-
Community Centre Building
-
-
64,899
Other
3,922
-
-
Total
261,660
-
65,478
NET INCOME/(EXPENDITURE)
(49,601)
-
(61,662)
RECONCILIATION OF FUNDS
Total funds brought forward
189,401
88,600
2,622,902
TOTAL FUNDS CARRIED FORWARD
139,800
88,600
2,561,240
10.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
and
Computer
property
fittings
equipment
£
£
£
COST
At 1 January 2020
3,001,134
277,689
576
Additions
-
9,682
-
At 31 December 2020
3,001,134
287,371
576
DEPRECIATION
At 1 January 2020
460,175
153,450
192
Charge for year
60,022
33,864
192
At 31 December 2020
520,197
187,314
384
NET BOOK VALUE
At 31 December 2020
2,480,937
100,057
192
At 31 December 2019
2,540,959
124,239
384		 Total
funds
£
790
207,698
49,829
64,899
3,922
327,138
(111,263)
2,900,903
2,789,640
Totals
£
3,279,399
9,682
3,289,081
613,817
94,078
707,895
2,581,186
2,665,582

continued...

Page 13

Crowborough Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Prepayments
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
Credit card creditor
Accruals and deferred income
Accrued expenses
13.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
14.
MOVEMENT IN FUNDS
At 1.1.20
£
Unrestricted funds
Other charitable funds
139,800
Designated funds
88,600
228,400
Restricted funds
Restricted income funds
2,561,240
TOTAL FUNDS
2,789,640
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
Other charitable funds
161,640
Restricted funds
Restricted income funds
2,500
TOTAL FUNDS
164,140		 31.12.20
£
9,586
411
9,997
31.12.20
£
778
-
602
778
3,309
5,467
31.12.20
£
45
Net
movement
in funds
£
(17,840)
-
(17,840)
(61,758)
(79,598)
Resources
expended
£
(179,480)
(64,258)
(243,738)		 31.12.19
£
7,261
4,257
11,518
31.12.19
£
1,877
1,680
847
5,379
13,521
23,304
31.12.19
£
45
At
31.12.20
£
121,960
88,600
210,560
2,499,482
2,710,042
Movement
in funds
£
(17,840)
(61,758)
(79,598)

continued...

Page 14

Crowborough Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.1.19
£
Unrestricted funds
Other charitable funds
189,401
Designated funds
88,600
278,001
Restricted funds
Restricted income funds
2,622,902
TOTAL FUNDS
2,900,903
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
Other charitable funds
212,059
Restricted funds
Restricted income funds
3,816
TOTAL FUNDS
215,875
A current year 12 months and prior year 12 months combined position is as follows:		 Net
movement
in funds
£
(49,601)
-
(49,601)
(61,662)
(111,263)
Resources
expended
£
(261,660)
(65,478)
(327,138)		 At
31.12.19
£
139,800
88,600
228,400
2,561,240
2,789,640
Movement
in funds
£
(49,601)
(61,662)
(111,263)
Unrestricted funds
Other charitable funds
Designated funds
Restricted funds
Restricted income funds
TOTAL FUNDS		 At 1.1.19
£
189,401
88,600
278,001
2,622,902
2,900,903		 Net
movement
in funds
£
(67,441)
-
(67,441)
(123,420)
(190,861)		 At
31.12.20
£
121,960
88,600
210,560
2,499,482
2,710,042

continued...

Page 15

Crowborough Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
Other charitable funds
Restricted funds
Restricted income funds
TOTAL FUNDS		 Incoming
resources
£
373,699
6,316
380,015		 Resources
Movement
expended
in funds
£
£
(441,140)
(67,441)
(129,736)
(123,420)
(570,876)
(190,861)

The designated funds represent a sinking fund set aside by the trustees in line with the charity’s reserve policy. This is outlined in the Report of the Trustees.

15. CONTINGENT LIABILITIES

Under the VAT Act 1994 section 10, the Community Centre completed in 2012 was Zero rated due to its intended use for charitable purposes. Should the use of the building change within 10 years of its construction then the VAT on the construction costs may become payable. It is the intention of the Trustees to use the building for charitable purposes for the foreseeable future.

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2020.

Page 16

Crowborough Community Association

Detailed Statement of Financial Activities Detailed Statement of Financial Activities
for the Year Ended 31 December 2020
31.12.20 31.12.19
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 7 - 7 3,820
Investment income
Deposit account interest 171 - 171 408
Charitable activities
Community hall lettings 64,994 - 64,994 153,394
Cafe income 11,027 - 11,027 48,548
Grants 79,744 2,500 82,244 -
155,765 2,500 158,265 201,942
Other income
Other income 5,697 - 5,697 9,705
Total incoming resources 161,640 2,500 164,140 215,875
EXPENDITURE
Other trading activities
Bad debts - - - 790
Charitable activities
Wages 105,707 - 105,707 140,174
Social security 1,086 - 1,086 2,350
Pensions 1,605 - 1,605 1,358
Rates and water 1,527 - 1,527 3,820
Insurance 5,567 - 5,567 4,921
Light and heat 9,760 - 9,760 15,057
Telephone 2,865 - 2,865 2,855
Postage and stationery 2,084 - 2,084 1,907
Advertising 365 - 365 757
Sundries 1,156 - 1,156 1,698
Cafe costs 730 - 730 18,260
Cleaning 3,071 - 3,071 2,857
Repairs and maintenance 4,486 - 4,486 14,590
Licences 1,590 - 1,590 4,129
Waste disposal 2,098 - 2,098 2,221
Legal and professional - - - 510
Computer 609 - 609 2,714
Training 216 - 216 381
Subscriptions 534 - 534 239
Events 1,645 - 1,645 -
Depreciation of tangible fixed assets 29,820 64,258 94,078 101,628
176,521 64,258 240,779 322,426
Support costs
Other
Bank charges 919 - 919 1,882

This page does not form part of the statutory financial statements

Page 17

Crowborough Community Association

Detailed Statement of Financial Activities for the Year Ended 31 December 2020

31.12.20 31.12.19
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Other
Governance costs
Accountancy examination costs 2,040 - 2,040 2,040
Total resources expended 179,480 64,258 243,738 327,138
Net (expenditure)/income (17,840) (61,758) (79,598) (111,263)

This page does not form part of the statutory financial statements

Page 18