2020-12-31-accounts - Bemerton Community

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Bemerton Community Ltd. Treasurer’s Report for 2020

In 2019 we were able to finally achieve our financial goal of breaking even. Although we had a small loss of £830 on our Trading account, our Friends program and donations amounted to £4,137 which more than filled the gap.

At the beginning of 2020 we were confident that we could be in surplus on the Trading account as the outlook for general hires as well as weddings was looking good. Then, of course, Covid changed the landscape entirely. In March the first Covid lockdown began. Because St. John’s Primary School remained open for children of key workers our 2 part time employees continued to work to ‘keep the lights on’, deal with some routine maintenance and prepare for re-opening such as purchasing PPE etc. and planning for deep cleans etc. Fortunately, the school continued to pay their full hire fee and made limited use of SJP as permitted under the lockdown rules.

We furloughed Paula and Gerhard fully in May and June and partially from August when the programme added that part-time feature and topped up the grants to keep total pay unchanged. As the first lockdown was relaxed and after careful risk assessment and planning, on 12 Aug. the Bemerton Film Society held the first event since lockdown started. The socially distanced tickets were quickly sold out as were the events in Sept & Oct.!

In early September the only wedding reception of 2020 was held with a restricted audience and mostly outside. There was also a Church wedding in October. Yoga re-started in Sept and an exercise class was added in Oct. Paula also had other exercise classes booked to start before the end of the year. Weekend bookings were restarting slowly with a Yoga workshop in October and others in the diary. A very successful Community event – a Plant Sale in Sept. raised over £600.

However, growing Covid infection rates, admissions and deaths resulted in a second lockdown on 31 Oct. with a further third lockdown level in Dec. which meant that only the school was using the facility and then quite infrequently.

The Community Events team had been actively discussing how best to deal with the pandemic and hosted the first Bemerton Talks via Zoom on 22 Oct. which was attended by 43 people (including 2 from abroad) and raised over £90.

We were still able to make progress by conducting a review of required maintenance with the help of Paul Stevens. This resulted in a number of repairs to gutters, skylights & windows and painting of the wooden doors in 2020 and more has been subsequently done in 2021. In addition, we were able to implement the following improvements:

The Bemerton Local History Society and the George Herbert in Bemerton groups designed and had constructed a very beautiful set of furniture to house their respective archives and resources. Made possible in part by the grant of £4,940 from the Salisbury Community Area Board made to the GHiB group together with donations from the GHiB and BLHS own funds.
Safety was improved by installing new handrails at the steps in the main path with the help of a Salisbury City Council grant from 2018
An exit light was put up in the chancel to comply with requirements from a fire safety review.
The main pathway bollard lights were purchased with support from a Salisbury Area Board grant of £1,850; installed in 2021.

Page 1 of 2

Financial highlights:

Trading income was down dramatically of course from £50,376 to £24,938. Trading expenses were lower from £51,206 to £41,508 with utilities, contract staff and cleaning, but salaries and insurance were unchanged and maintenance and repairs were up. We also had Covid related costs for PPE, hand wash and deep cleaning. The following chart summarizes the Trading year.

Trading account	Trading account	Trading account	Trading account	Trading account
		2020	2019	Comments on 2020
INCOME
	School Fees	13,000 £	13,000 £
	BookingFees	5,510 £	15,897 £
	WeddingFees		8,800 £
	CommunityEvents	3,388 £	9,617 £	Bemerton Live,Bemerton Talks,Film Society,Plant sale
	Miscellaneous	3,040 £	3,062 £	Church % of utilities,insurance claim
	Total	24,938 £	50,376 £

EXPENSES
	Wages & Costs	20,465 £	21,409 £
	Cleaning	1,934 £	4,895 £
	Admin & Mktg	643 £	3,286 £
	Covid 19 expenses	529 £	- £
	Utilities	5,296 £	6,572 £
	Maintenance	4,625 £	2,057 £	Break-in repairs,5yr Fire&Elect. checks,boiler, paint, gutter etc
	Communityevents	576 £	4,313 £	Bemerton Liveprofessionals
	Insurance	4,454 £	4,988 £
	Miscellaneous	2,986 £	3,687 £	Accountancy, payroll,laptopreplacement
	Total	41,508 £	51,207 £

TRADING PROFIT / LOSS		16,570 -£	831 -£

Donations & Grants on the other hand were much higher from £5,987 to £32,665 which included £6,093 in Government Furlough payments and a £10,000 Covid Business Support grant.

Capital expenses were £13,606 (the vast majority funded from donations and grants) with the addition of an emergency light in the Chancel, new railings at the front steps and the George Herbert room furniture. The bollard lights for the main pathway were purchased though not installed until 2021.

Capital account	Capital account	Capital account	Capital account	Capital account
		2020	2019	Comments on 2020
INCOME
	Grants & Trusts	14,940 £	1,850 £	Wiltshire Council - Covid-19 Discretionary Grants £10,000 Wiltshire Council-GH room grant £4,940
	Donations	9,209 £	1,838 £	GH room,Gift Aid,misc. donations
	Friendsprogramme	2,410 £	2,300 £
	Furloughpayments	6,093 £		HMRC Charities - Furlough relief
	Events & miscellaneous	13 £	7 £
	Total	32,665 £	5,995 £

EXPENSES
	Buildingimprovements	13,606 £	12,241 £	Railings,GH room,Chancel exit light, pathwaylights(installed 2021)
	Depreciation	25,036 £	22,636 £
	Total	38,643 £	34,877 £

John MacKay

Trustee (and Treasurer during 2020)

30 July 2020

Page 2 of 2

	Page
Charitylnformation	t
Report oftheTrustees	2
lndependentExaminer's Report	4
Statement ofFinancialActivities	5
BalanceSheet	6
Notesto theFinancial Statements	7

BOARDOF TRUSTEES:	NIBarsby	(Chairman)
	ENMCurteis
	JGMacKay
	DrRHScottJupp
	PATrevett
	VWatts
	M AWillmot
	Rev'dKMartin	-appointedL1.March2021,
COMPANYSECRETARY:	JGMacKay
REGISTERED OFFICE	MyrtleCottage
	ChurchLane
	Salisbury
	SP29NR
COMPANY NUMBER:	07098771
CHARITYNUMBER:	1736873
INDEPENDENTEXAMINER:	SJLEllinghamBA FCA DChA
	FawcettsLLP
	Chartered Accountants
	WindoverHouse
	StAnn Street
	Salisbury
	SP12DR
BANKERS	HSBCBank plc
	19Minster Street
	Salisbury
	SP11TE

				Total	Total
	UnrestrictedRestricted			2020	20L9
				as	restated
	Note	f	f	f	f
INCOME FROM:
Charitableactivities
Fundraising activities		24,938		24,938	50,376
Donations andlegacies
Donations, grants andlegacies	2	22,162	9,890	32,652	5,987
lnvestments	3	13		13	21,
Other
TOTAL INCOME		47,713	9,890	57,603	s6,384
EXPENDITUREON:
Charitableactivities		53,692	12,853	66,545	73,842
TOTALEXPENDITURE	8	53,692	12,853	66,545	73,842
NET EXPENDITURE		(s,s7e)(2,s63)		(8,e42)	(17,4s8)
Transfers between funds		LL,140	(11.,740\|
NETMOVEMENT INFUNDS		5,76L	lL4,7O3)	(8,9421	(17,458)
RECONCILIATION OF FUNDS:
Total funds broughtforward
at1January2020(aspreviouslyreported)		13L,367	51_7,991_	643,358	660,816
Prioryearadjustment	12	54,352	(54,352)
TOTALFUNDS CARRIED FORWARD	_19ugg442tr_534,Nql3,$g

		2020	20L9
			asrestated
	Note	f	f.
FIXED ASSETS:
Tangible fixedassets	9	603,419	614,600
CURRENTASSETS:
Debtors	10	3,293	3,658
Cashatbankand inhand		39,824	4L,507
TOTAL CURRENTASSETS		43,117	45,L65
LIABILITIES
Creditors: Amounts duewithinone year	1,1	12,120	(1.6,407\|
NET CURRENTASSETS		30,997	28,758
TOTALASSETSLESSCURRENT LIABILITIES	1J	634,4!6	643,358
FUNDS
Unrestricted funds:general	12	191,480	185,719
Restrictedfunds	12	442,936	457,639
TOTALCHARIryFUNDS		_631fi	_@.31!_

DONATIONSANDLEGACIES
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	2020	2020	2020	20L9
				asrestated
	f	f	f	f
Donations, grants andlegacies
GeorgeHerbert roomfurniture		9,890	9,890
Pathway lightinggrant				1,850
FriendsofBemerton	2,470		2,4t0	2,300
Gift Aid receivable	2,984		2,984	L,777
Miscellaneous donations	L,275		L,275	60
Jobretentionschemegrant	6,093		5,093
COVID-19 businesssupport grant	10,000		10,000
Total	22,762	9,890	32.6s2	___ll!Z_

	2020	20L9
	No.	No.
Administration	2	2
	2	2
	2020	20L9
		asrestated
	f	f
Salaries	t9,706	20,964
Socialsecurity	760
Definedcontributionpensioncosts		387
	20,466	21,351,

NETOUTGOI Net outgoing	NGRESOURCES resources arestated after charging
		2020	20L9
			asrestated
		f	f
Depreciation	- ownedassets	25,036	22,636
lndependent	examiner'sfees	L,020	960

TOTALRESOURCESEXPENDED
	2020	2019
		asrestated
	f	f
Charitableactivities
Accountancy	1_,249	666
Accountancy - lndependent examiner'sfee	3-,020	960
Advertising	643	1,969
BemertonLiveprofessionals	576	2,550
Cleaning	1-,934	4,895
Contract staffcosts		1,055
COVID-19complianceexpenses	529
Depreciation
Long leasehold	17,433	!7,242
Fixtures,fittingsandequipment	7,603	5,394
Equipment repairs and renewals	4,625	2,057
Event costs		708
Generalexpenses	87
Insurance	4,454	4,988
Licences andsubscriptions	70	2,096
Lightand heat	3,700	4,688
Officeexpenses	560	1,281
Pension		387
Ratesandwater	474	485
Stafftraining		59
Telephone andinternet	883	854
Wages	20,465	20,964
Waste management	240	544
	66,545	73,842
Totalresources expended	66,s45	73,842

	FORTHE YEAR ENDED31DECE	MBER2O2O
9,	TANGIBLEFIXED ASSETS			Fixtures,
		Long		fittings &
		leasehold	equipment		Total
		f		f	f
	COST:
	AtLJanuary 2020	653,248		27,920	681,168
	Additions	3,758		10,097	13,Bss
	Disposals
	At31 December 2020	657,006		38,017	69s,023
	DEPRECIATION:
	At1January2020	50,658		15,910	66,568
	Chargeforthe year	77,433		7,603	25,036
	Eliminated ondisposals
	At31 December2O2O	68,091		23,513	91,,604
	NET BOOK VALUE:
	At31 December2O2O	588,915	____14,504_		601319
	At3lDecember201-9	602,590	t2,1to		614,600
10.	DEBTORS
				2020	2019
					asrestated
				f	f
	Trade debtors				1,083
	Prepayments and accrued income			3,293	2,575
			__3,293_		3.q58
11.	CREDITORS:AMOUNTSFALLING DUEW	THtNONE YEAR
				2020	20L9
					asrestated
				f	€
	Other creditors			3,550	7,850
	Accrualsand deferred income			8,570	8,557
			ue		L6,407

	Balanceat 0tloLl2020	lncoming resources	Outgoing resources	Transfers Balanceat 3t1L212020	Transfers Balanceat 3t1L212020
	asrestated
	f	f	f	f	f
Unrestricted funds
Generalfreereserves	26,908	43,748	(4r.,s09)	1,850	30,997
Unrestricted fixedassets	158,811	3,965	(12,183)	9,890	160,483
	185,719	47,713	(s3,692)	11,,740	191,,480
Restricted funds:fixedassets
ConversionofSt.John's Church	455,789		(12,8s3)		442,936
Pathway lighting	1,850			(1,8s0)
GeorgeHerbert roomfurniture		9,890		(e,8e0)
	457,639	9,890	(12,8s3)	{1.1.,740)442,s36
Totalfunds	____-83,3s8_	____IZ,69l	(66,s4s)		634,41.6

Comparativebalancesforthe year	ended31Decem	ber2019(includin	gprioryeor ad	justment)
	Balanceat 0Llotlzo,9	lncoming resources	Outgoing resources	Transfers	Balanceat 3LlL2l2,te
	f	€	f	t		f
Unrestrictedfunds
Generalfreereserves	35,822	42,293	(s1,207)			26,908
U nrestricted fixedassets	102,000	12,247	(e,7821	s4,352		158,811
(including prior yeor odjustment)
	131,822	54,534	(60,989)	54,352		185,719
Restricted funds:fixedassets
ConversionofSt.John's Church	522,994		(12,8s3)	(s4,352)		4ss,789
(including prior year odjustment)
Pathway lighting		1,850				1,850
	))qq4	1,850	12,8531	(54,352)		457,639
Total funds	____!60319_	____ff;91_	(73,842)			643,358

	Fixed	Net Current	Long-term
	Assets	Assets	Liabilities	Total
	E	€	E	f
Unrestricted funds:general	160,483	30,997		191,480
Restricted funds	442,936			442,936
TotaI	603,419	30,997		634,4L6

	Fixed	Net Current	Long-term
	Assets	Assets	Liabilities	Total
	f	€	f	f
Unrestricted funds:general	1s8,811	26,908		t85,7L9
Restrictedfunds	455,789	1,850		457,639
Total	614,600	___uljg_		643,358

2020	2019
f	f.
2020	20L9
t	f

					TotaI
		Unrestricted	Restricted		2019
	Note	f	f		f
INCOME FROM:
Charitableactivities
Fundraisingactivities		50,376			50,316
Donations andlegacies	2
Donations and grants		4,1,37	1,850		5,981
lnvestments	3	21			21
Other
TOTAL INCOME		54,534	1,850		56,384
EXPENDITUREON:
Raisingfunds
Charitableactivities		60,989	1,2,853		13,842
TOTALEXPENDITURE	8	60,989	12,853		73,842
NET EXPENDITURE		(6,4ss)	(11,003)		(11,4s8)
Transfers between funds
NETMOVEMENT INFUNDS		(5,455)	(11,003)		(!7,4s8)
RECONCILIATIONOF FUNDS:
Total funds broughtforward
at1January2019		131,822	522,994		660,816
TOTALFUNDS CARRIEDFORWARD
at 31 December2019		t37,367	511,991	____913,1i!_

	2020	20L9
	f f	f f
lncome:
Donations	Lt,679	4,737
Grants	4,940	1,850
Grants-JobRetentionScheme	6,093
Grants-Covid-19BusinessSupport	10,000
TotalDonations&Grants	32,652	s,981
Booking fees	5,510	18,297
CommunityEvents	3,388	9,617
School fees	13,000	13,000
Weddingfees		8,800
Miscellaneous	3,040	662
TotalFundRaisingActivities	24,938	50,376
Otherincome:
Deposit accountinterest	13	21
	57,603	56,384
Expenditure:
Accou ntancy	1,249	666
Accountancy-lndependentexaminer's fee	L,O20	960
Advertising	643	1",969
BemertonLiveprofessionals	576	2,550
Cleaning	L,934	4,895
Contract staffcosts		1,055
COVID-19complianceexpenses	529
Equipment repairs and renewals	4,625	2,057
Event costs		708
Generalexpenses	87
Insurance	4,454	4,988
Licencesand subscriptions	70	2,096
Lightand heat	3,700	4,688
Officeexpenses	s60	!,281,
Pension		387
Rates andwater	474	485
Stafftraining		59
Telephone andinternet	883	8s4
Wages	20,465	20,964
Waste management	240	544
	41,509	51,206
	16,094	5,118
Depreciation:
Long Ieasehold	t7,433	11)A)
Fixture,fittingsandequipment	7,603	s,394
	25,036	22,636
NET DEFICIT	_____Gp42L	____w,4s3I