**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 ¢ru51*EJ 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 ￿$111￿£ attiludcand nexiblc ￿p￿Reh ￿ 5UPWrtlll8 the Centse And mainiainin8 15 J5 a gninB cnnccrn. Ourdulj muna¥Lfa ill ParticuIArhad a vcry unCcrt*n and un3¢111insyear. I would alw Like ITr Ihank all our ys¢rs for ihcirpaticncc and undcrsttandin¥8nd 10 thcm that cro￿￿)￿}US￿ Cornrnwuty CenEIE Yill meei ilie sTr¢ial aDdculiuro1 n¢¢dsofih¢commvThitJ again ￿ 5LX)ll &% 1¢ ￿K81b]Y can. Thi$ 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 Crts*bDm•¥bC4)m*lliiD IRryisltrEd llufAber. O71J01451 l to tht charity iruslctson ¢i*m1￿m)no[l￿¢l¢c￿￿lfi0ftsC0Jnp￿j tDrtht)tar¢nLkd 31 tk(rmè*r2020. RtAPDDJibiliiiu i*d 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 AL*2￿ 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) cA*inin*itin 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**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 - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 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