**REGISTERED COMPANY NUMBER: 07130145 (England and Wales) REGISTERED CHARITY NUMBER: 1134266** **Report of the Trustees and** **Financial Statements for the Year Ended 31 December 2021** **for** **Crowborough Community Association (A Company Limited by Guarantee)** **Crowborough Community Association** ## **Contents of the Financial Statements for the Year Ended 31 December 2021** |||**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 2021** ## **TRUSTEES** Mrs C F Wilson Chairman Mr R Wakefield Secretary Mrs J Somers Treasurer 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 Mr R Wakefield **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 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 31 December 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). ## **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 2021** ## **OBJECTIVES AND ACTIVITIES** ## **Activities** The Covid Pandemic dominated the running of Crowborough Community Centre throughout 2021. Having had some relaxation of restrictions in the last quarter of 2020, a new national lockdown was announced in December 2020 which meant that the Centre did not re-open at the beginning of 2021 after our usual Christmas break. As before, the staff were placed on the government's flexible furlough scheme except for Brian Stockton the joint centre manager, who remained working his full hours paid by CCA. As before, he saw to the maintenance of the building, responded to client enquiries and undertook administration. When the Government announced its road map out of lockdown, a detailed risk assessment was undertaken (following the guidance of our umbrella organisations AirS and ACRE) of how and when the Community Centre could begin to re-open. Step 2, (April 12th) which allowed some activities to start, only applied to a very limited range of activities in the Centre. During April, all our previous regular users were contacted to establish if they wanted to return and when. We had to balance looking after our previous users against demand from new ones at popular times. The responses helped us to plan for the rest of the year. It was not until Step 4 in June that a meaningful range of activities could re-start and not until September that people were beginning to feel comfortable about gathering indoors. The cautious re-opening as restrictions slowly eased required careful management to ensure that Covid restrictions were adhered to as they changed. The board was pleased to help the community by giving space in the Centre to the NHS for children's vaccination clinics. It became apparent quite early in the year that the modest degree of optimism about 2021 income felt at the end of 2020 was not justified and that it would not be possible to reach 2019 income levels in 2021. However, this deficit was offset to some extent by further government grants, an extension of the NNDR holiday and continuance of the flexible furlough scheme until September 2021, all of which were extremely helpful. Given that many of our user groups were struggling to attract the numbers they had in 2019, it was decided that our hiring rates should not be increased in 2021 in order to help the groups to re-establish themselves. It came as a surprise that Brian Stockton gave notice to leave the Centre as joint manager with a leaving date of the end of July. He had done a magnificent job of leading the operational side of the centre all through the unknowns of the pandemic. Hard as it was for the Board to contemplate his departure, it presented an opportunity to consider how best to staff the centre as it recovered from the pandemic. The board considered a range of options and concluded that to have one full-time manager was the best option. The post was duly advertised and a new centre manager, Kirsty Cairney was appointed in September with a 6 month probationary period. The new manager quickly rationalised many of our processes and staffing arrangements to ensure maximum flexibility and minimum cost. As in the 2020 lockdown, the Board took the opportunity offered by the temporary closure of the Centre to look at matters which needed a longer view. Among these was the desire to have the building and surroundings looking as smart as possible when we re-opened. We were able to totally re-surface and re-mark our car park and extend it slightly. We negotiated a very favourable price from the company which had surfaced the roads in the housing development adjacent to the Centre. The car park had been in a very bad state of repair and gave a poor impression. The opportunity was also taken for an in-depth review of the café. All costs, including management time, were rigorously analysed and a report presented to the Board. It was clear that the café had always been a drain on resources, especially if the opportunity cost of management time was also included. The Board therefore decided not to re-open the café in 2021 and not to review the situation until 2022 and then only if business in the Centre had picked up and was stable and/or growing. The Board reviewed processes which had been overtaken by the pandemic. A business plan was developed for 2022 and the marketing plan refreshed so that both would be fit for purpose as we re-build our business. The company secretary instigated a review of policies. We upgraded both our accounting and booking systems and these are now fully compatible. The Board has been aware for some time that the public does not appreciate that Crowborough Community Association is a charity and therefore that Crowborough Community Centre is run by a charity and not local government. Future marketing needs to focus on increasing the visibility of the Centre and make it clear that the Centre is not run by a local authority. The Board is also aware that there may be opportunities to supplement the ways in which the Association carries out its charitable objectives. Page 3 **Crowborough Community Association (Registered number: 07130145)** ## **Report of the Trustees for the Year Ended 31 December 2021** ## **OBJECTIVES AND ACTIVITIES** One opportunity to do this arose when the CCA was approached to host a community fridge. The proposal, by another group, was to bring in a large fridge to be placed in the café area. The group would collect surplus food from supermarkets, bring it to the fridge so that anyone could collect food if they could use it. The CCA would have been very pleased to be involved in this community outreach project but the operational requirements meant that it would be incompatible with the operation of the CCC's core business so the project could not proceed. Having weathered another very strange year, I am pleased to report that optimism is returning and that the 2021 financial outturn is better than it might have been. ## **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 2021 was £126,071 (2020: £164,140). This included the café income of £492 (2020: £11,027) and interest income of £25 (2020: £171). Job retention scheme, Covid-19 support and other grants amounted to £54,897 (2020: £82,244). Expenditure was £214,142 (2020: £243,738) The centre showed a net deficit for the year of £88,071 (2020: £79,598) after depreciation of £86,686 (2020: £94,078). ## **Reserves policy** A review of the CCA reserves policy was carried out in 2021. As a result the Trustees consider that they should aim to hold free reserves equal to at least £88,600. The company held free reserves of £185,834 as at the 31 December 2021 (2020: £210,560). ## **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 19 January 2010. The company was entered in the Register of Charities on 11 February 2010. The trustees, who are also directors for the purposes of company law, include; Chantal Wilson - Chairman Russell Wakefield - Secretary Janet Somers - Treasurer Frank Lees Clive Wilson Peter Ellefsen Roger Bishop Angela Suter Gareth Owen Williams James Partridge ## **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 2021 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 Crowborowlh AwtiAti•n (Rtghitrtd oumber: 071301451 Rtport oltht Trn5tte5 ror tILt I't*r Ellded JI Dtctmbtr2021 STRLCTLIRE. GOVEiLIANCE AND IILNAGEME￿T Decislort makAng All Iran5aciions und¢nak¢rt by the ¢ompany3r¢ ¢aTried th¢ tsken ¥t meetings of th¢ T￿￿tee5 with these bcinB miTruied and follo￿'t￿ up al subsequent mteiin8s. Tht TnJs¢tts estsb]ish sth Su1￿CommIttecS as required by circumsiances. Copies of minutes of all Committee [De￿ing9 aT¢ seni ￿ •ll the Tn￿le¢s. All fInanc￿l trattwtion5 are uJvJ¢naken through its barth accoun15 uj ac¢ord*Ke with tuar#la*s approved by th¢Trustres x¢fjrdanc¢ with f￿anCi￿ tegvlatiolls ath)ptrd by the TnL51ees. Induction And tr*ining of ntV& trusiee induction ses5iolls for Ihe rth tyjsttt held by the chaiM￿ tht th￿lty Sec￿1￿ry whieh irKlu(k a detsiled iour of th¢ community centre. a session on how the ¢¢nrre ￿ run and the 5ys*ms li us¢5, and ￿ Op￿rtUnitY EQ ttKel the centr¢ managers. Mam*gerneni of RSsk Th¢ T￿￿te¢S tak¢ the manag¢metsr of risk %try 5k thc 5tsr( ror lh¢￿ forttaTan¢t in another dI￿lcul1 ytar and for holding togeth¢r so well as a tcam. The commim￿TrI from sraff has ¥¢ry Micuble aThl much Apprccuted. Arwj thattk you so much. all the CCC usets. foryour loyalty rqjort bas been PTepued in I￿￿Td1￿ce the ]XOVi$iDll5 of P*r 15 of the Companies Aei 2(K)6 Telaiing io small cowaDiCS. Approved by orderof th¢ tr#)aTd of tsusitt$0n... ........ . . .. SI￿￿d on its lyl￿]f by.. C WitA Mrs C F Wilson. Tru%tee P*8t5 In¢jC5x￿1knt Es*mitieeJ RLI)Ot1 to IheTrusttu trl CrtsTliborw%b commu￿11> AJ￿(lation IlleRixlcred numbtr. 071301451 luth￿de￿I exaniiner's Ifport lo the In￿t￿ ofcrowbornugh Community Ajthtifition I'tbe COrnp￿y,I I T¢￿rtt0 thedJ41ity tnL8te¢5 on my cxallinatsoD of thc K¢ou￿5 olthe Compgny for1￿ )rarcth 31 Lkcwber 2021. Ile4)onsibilitsa attd b￿1¥ of r¢port thc ¢hWL￿.5 ITUStLw of t￿ Q>mpmy land alw its dit(*l(xs for tk PUTW54S of Company lawl you aro T¢5WtL%ibie for the otsoft of tk Hccounts iti with thc Je4uLremÉ￿ts ofthc comp￿1￿ Ad 2006 Ilhc 2(KhS Act'l. Haw Sati￿￿￿ m)rye]f xcounts of the Compan> orc not requ￿d to 16 of tkn 20(b A(a and aye eliwble for I￿1¢￿1￿1¢DI exA￿inSti0ll. I wort in of tDy fXWDinshon of your ch&rity s a5 cwrityj out ￿lon 145 of th¢ ChJriti¢s Aci 2011 (the 2011 Acl). kn wyJn8 Out Wy &VD)iTr￿OD I baic followvj th¢ [￿[￿110￿$ gtycn by th¢ CThartty Conjrnission uttthrse(aicm 145(51 (b) of th¢ 2011 A(t IDdepeDdeDt oamiDer's S￿anent I bav¢ o¥)mplded TDY exatrLiDatitiTh I no hnv¢ ¢ome to my dlention in cthlleclion the tywination giving m¢ C￿5¢ kn E¢licve JlllltiD8 rttorfsM¢JE rK*t kepi irt rtspBcl oftk CompBtry requjred by swboD 386 of th 2006 Aci; the ¥£wnts Lkn not Wrd wilh Tcwrds: or the r￿U￿ty (b not eixnpjy with th¢ ￿tin8 Jrqvirm¢nts rf 5e¢tion 396 of the 2006 Act other th*L ry rcquir¢¥lleni that th¢ r£coJnts fairvi¢wThhi¢h i5 a matt¢rwnsidcrtL tt% pkn oran in¢kp¢ndentcKaminots0rt', OT the hav¢ wt W¢PArcd in ￿e￿danc¢ with the mcthod5 a￿1 prin¢ipies of thc Stakniert ofRec¢yDtDertthd Pracbce for md h. charities 14)pl**bie 10 ch8nii(s ￿¢PanD8 Iktr accounis in xwrdart¢c with the F￿ancial Rwtiryg Stslldud intho UK at¥J Rq)ublic orTrel￿d IFRS 10211. I have llo and ha%E c(xttc ￿rOsS ￿ oth¢x tDattu5 in Ca￿¢¢¢10￿ with th¢ ¢wiin**)n 10 which attyltioll should Ee &awL in ryrtinothioethk aprpw undL¥*th oftk ￿Counts to ber¢xhd. K* P¥x*ns FMAAT AATQB A]w AcK<¥wtsl8 Limited 54a Hjgb StsEet He*hfJeJd F451 Susxx IN218JB Pw6 ## **Crowborough Community Association** ## **Statement of Financial Activities for the Year Ended 31 December 2021** |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**
**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
£
479
64,473
492
54,897
25
5,705
126,071
120,710
817
26,888
2,382
150,797
(24,726)
121,960
97,234|Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
88,600
88,600|Restricted
fund
£
-
-
-
-
-
-
-
3,322
-
60,023
-
63,345
(63,345)
2,499,482
2,436,137|31.12.21
Total
funds
£
479
64,473
492
54,897
25
5,705
126,071
124,032
817
86,911
2,382
214,142
(88,071)
2,710,042
2,621,971|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| The notes form part of these financial statements Page 7 ## **Crowborough Community Association (Registered number: 07130145)** ## **Statement of Financial Position 31 December 2021** |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**|Unrestricted
fund
£
65,067
10,188
28,305
38,493
(6,326)
32,167
97,234
97,234|Designated
funds
£
-
-
88,600
88,600
-
88,600
88,600
88,600|Restricted
fund
£
2,429,721
-
6,416
6,416
-
6,416
2,436,137
2,436,137|31.12.21
Total
funds
£
2,494,788
10,188
123,321
133,509
(6,326)
127,183
2,621,971
2,621,971
97,234
88,600
185,834
2,436,137
2,621,971|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| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021. The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 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 Crowborollgh CoThimunil? A$socj21ion IR¢glslorcd numbrr.. 071301451 JI D¢¢¢ml)¢r 2021 Thesc linan¢ial staietncnis have been pr¢par¢d in a¢cord¥n¢e wilh thc pioiisions applicabl¢ io chariiable companies 5ubjt¢i 10 Iht small companies rcgimL. Th¢ financial 5tat¢mcnis wer¢ approvcd by Ih¢ Lloard of Trustc¢s and auihorised for issuc on signtd on its bchaifby.. and werc Mrs C F Wi150n- Trustec The noics fomi part ofthese flnancial 5tatemetsis Pjge 9 **Crowborough Community Association** ## **Notes to the Financial Statements for the Year Ended 31 December 2021** ## **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 2021** ## **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** |Donations
**3.**
**INVESTMENT INCOME**
Deposit account interest
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Community hall lettings
Community hall lettings
Cafe income
Cafe
Grants
Covid-19 and other grants
Grants received, included in the above, are as follows:
Crowborough Town Council energy grant
Crowborough Town Council Covid-19 Grant
Coronavirus Job Retention Scheme
Other Council Grants
**5.**
**CHARITABLE ACTIVITIES COSTS**
Community hall lettings
Cafe
Community centre building|Direct
Costs
£
123,557
817
86,911
211,285|31.12.21
£
479
31.12.21
£
25
31.12.21
£
64,473
492
54,897
119,862
31.12.21
£
-
-
25,655
29,242
54,897
Support
costs
£
475
-
-
475|31.12.20
£
7
31.12.20
£
171
31.12.20
£
64,994
11,027
82,244| |---|---|---|---| ||||158,265| ||||31.12.20
£
2,000
25,500
52,518
2,226
82,244
Totals
£
124,032
817
86,911| ||||211,760| continued... Page 11 **Crowborough Community Association** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2021** ## **6. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): ||31.12.21|31.12.20| |---|---|---| ||£|£| |Depreciation - owned assets|86,686|94,078| ## **7. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020. 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 (2020 - none). ## **8. STAFF COSTS** |**STAFF COSTS**||| |---|---|---| |Wages and salaries
Social security costs
Other pension costs|31.12.21

£
73,894
-
2,006
75,900|31.12.20
£
105,707
1,086
1,605| |||108,398| The average monthly number of employees during the year was as follows: ||31.12.21|31.12.20| |---|---|---| |Centre Management Staff|2|2| |Centre Staff|6|13| ||8|15| There were no employees whose annual remuneration was £60,000 or more (2020: none). They key management personnel of the charity comprise the Trustees and the Centre Manager. The total employee benefits of the key management personnel of the Charity were £27,673 (2019: £32,975 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
Covid-19 and other grants
Investment income
Other income
**Total**|Unrestricted
fund
£
7
64,994
11,027
79,744
171
5,697
161,640|Designated
funds
£
-
-
-
-
-
-
-|Restricted
fund
£
-
-
-
2,500
-
-
2,500|Total
funds
£
7
64,994
11,027
82,244
171
5,697| |---|---|---|---|---| |||||164,140| continued... Page 12 ## **Crowborough Community Association** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2021** ## **9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** |**EXPENDITURE ON**
**Charitable activities**
Community hall lettings
Cafe
Community centre building
Other
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**
**10.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 January 2021
Additions
At 31 December 2021
**DEPRECIATION**
At 1 January 2021
Charge for year
At 31 December 2021
**NET BOOK VALUE**
At 31 December 2021
At 31 December 2020||Unrestricted
fund
£
142,925
33,596
-
2,959
179,480
(17,840)
139,800
121,960
Freehold
property
£
3,001,134
-
3,001,134
520,197
60,023
580,220
2,420,914
2,480,937||Designated
funds
£
-
-
-
-
-
-
88,600
88,600
Fixtures
and
fttings
£
287,371
169
287,540
187,314
26,431
213,745
73,795
100,057||Restricted
fund
£
579
-
63,679
-
64,258
(61,758)
2,561,240
2,499,482
Computer
equipment
£
576
119
695
384
232
616
79
192||Total
funds
£
143,504
33,596
63,679
2,959| |---|---|---|---|---|---|---|---|---| |||||||||243,738| |||||||||(79,598)
2,789,640| |||||||||2,710,042| |||||||||Totals
£
3,289,081
288
3,289,369
707,895
86,686
794,581
2,494,788
2,581,186| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| continued... Page 13 ## **Crowborough Community Association** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2021** |**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments
**12.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Pension creditor
Credit card creditor
Accruals and deferred income
Accrued expenses
**13.**
**LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due a
Within one year
**14.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
Other charitable funds
Designated funds
**Restricted funds**
Restricted income funds
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
Other charitable funds
**Restricted funds**
Restricted income funds
**TOTAL FUNDS**|s follows:
At 1.1.21
£
121,960
88,600
210,560
2,499,482
2,710,042
Incoming
resources
£
126,071
-
126,071||31.12.21
£
6,294
3,894
10,188
31.12.21
£
691
784
674
353
-
3,824
6,326
31.12.21
£
-
Net
movement
in funds
£
(24,726)
-
(24,726)
(63,345)
(88,071)
Resources
expended
£
(150,797)
(63,345)
(214,142)|31.12.20
£
9,586
411
9,997
31.12.20
£
778
-
-
602
778
3,309
5,467
31.12.20
£
45
At
31.12.21
£
97,234
88,600
185,834
2,436,137
2,621,971
Movement
in funds
£
(24,726)
(63,345)
(88,071)| |---|---|---|---|---| |||||| |||||| |||||| continued... Page 14 ## **Crowborough Community Association** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2021** ## **14. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |**Unrestricted funds**
Other charitable funds
Designated funds
**Restricted funds**
Restricted income funds
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as follows:
**Unrestricted funds**
Other charitable funds
**Restricted funds**
Restricted income funds
**TOTAL FUNDS**
A current year 12 months and prior year 12 months combined position is as
**Unrestricted funds**
Other charitable funds
Designated funds
**Restricted funds**
Restricted income funds
**TOTAL FUNDS**|At 1.1.20
£
139,800
88,600
228,400
2,561,240
2,789,640
Incoming
resources
£
161,640
2,500
164,140
follows:
At 1.1.20
£
139,800
88,600
228,400
2,561,240
2,789,640||Net
movement
in funds
£
(17,840)
-
(17,840)
(61,758)
(79,598)
Resources
expended
£
(179,480)
(64,258)
(243,738)
Net
movement
in funds
£
(42,566)
-
(42,566)
(125,103)
(167,669)|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)
At
31.12.21
£
97,234
88,600
185,834
2,436,137
2,621,971| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| Page 15 continued... **Crowborough Community Association** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2021** ## **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
£
287,711
2,500
290,211|Resources
Movement
expended
in funds
£
£
(330,277)
(42,566)
(127,603)
(125,103)
(457,880)
(167,669)| |---|---|---| ## **15. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2021. ## **16. RESTRICTED FUNDS** The restricted funds relate to council funding used to build the new community centre in Crowborough which was completed in May 2012. This is being reduced by depreciation of the fixed assets purchased. Part of the funds made available to build and fit out the Centre were provided in grants made by the Big Lottery Fund. These grants were advanced on the condition that if the Charity decided to sell the centre within 20 years of each grant the Charity may be obliged to surrender a portion of the proceeds to the grant provider. ## **17. DESIGNATED FUNDS** The designated funds represent a sinking fund set aside by the trustees in line with the Charity's reserves policy. This is outlined in the Report of the Trustees. Page 16