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2022-03-31-accounts

ANNUAL REPORT 20212022

Providing sustainable community hubs, Actively improving the lives of local people

79%

24 100+ 79% Hours per Older people Youth club month of using our teens have 1-2-1 supsocial clubs become more port given active

CONTENTS

Welcome
Trustees & Company Details		 3
4
Trustees Report 5
Our Strategy 8
Our Community Ofer 10
Our Team 12
Trading activities 13
CEO’s remarks 14
Chairmans remarks 14
Trustees statements 15
Auditors Report 16
Financial statments 18

Providing sustainable community hubs, Actively improving the lives of local people

2

Welcome

----- Start of picture text -----
Providing sustainable
community hubs,
Actively improving the
lives of local people
----- End of picture text -----

Looking back at 2021, the charity had a busy year supporting our community coming out of covid, with the pressures of lockdowns, restrictions

and lasting legacy of covid. Our team worked hard to relaunch and expand our services, having an even greater impact on the lives of local people.

£18,400

In saving for working families on school holiday care costs

3

Providing sustainable community hubs, Actively improving the lives of local people

Trustees Report

The members of the Board of Trustees during the year ended 31 March 2022

Julie Harrild - (Resigned 1/3/22) Antony Hook (Resigned 19/1/22) Mark Foster (Resigned 8/6/21) Anita Walker (Appointed 10/3/22) Carole Jackson Alison Reynolds

Trevor Abram - Chair Gay Kay Beverley Swan - Vice Chair Pamela Hoile -Treasurer Margaret Abram Joanne Wintle-Smith

Company number 07296070

Registered Office

West Faversham Community Centre Bysing Wood Road Faversham Kent ME13 7RH

Charity number 1139228

All The Extras Limited Company Number 09062780

Kent Community Training CIC Company Number 10349844

Auditors

MHA MacIntyre Hudson Victoria Court, 17-21 Ashford Road Maidstone Kent ME14 5DA

114

The charity has 16 staff within its community delivery team offering a wide range of services & activities in our centers.

Hours per week of community activities and support services delivered by our team

362

Inactive people used our centres to become active

34

Kickstarts given an opportunity to gain work and skills to increase employability

93

Children used our school holiday activities supporting working families with low cost childcare

Providing sustainable community hubs, Actively improving the lives of local people

community activities 40 provided each week

The Trustees (who are also Directors of the charitable company for the purposes of company law) present their annual report together with the financial statements of West Faversham Community Association (the charitable company) for the year ended 31 March 2022. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011, the company act 2006 and 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, issued Ocyober 2009.

Constitution

The charitable company is registered as a company limited by guarantee and was set up by a Memorandum and Articles of Association on 25 June 2010 and became a registered charity on 30 November 2010.

The reference and administration information is set out on page 4.

Method of appointment or election of trustees

The management of the charitable company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum and Articles of Association, standing for annual election by the members, with the exception of 3 appointees, one from each of the statutory bodies operating in the area. All Trustees have been chosen with a view to the needs of the charitable company providing a range of skills beneficial to the development and management of the running of the West Faversham Community Association.

of our team live in the communities we support

85%

6

The board continue to review their skills through the skills audit and seek to grow the board in the areas needed.

Teen Gym

Policies adopted for the induction and training of trustees

New Trustees, on appointment, are supplied with copies of all documents and relevant guidance necessary in order for them to understand their role. In addition the charitable company relies upon the guidance issued by the Charity Commission and Advising Communities in relation to decision making.

Organisation structure and decision making

The management of the charity is the responsibility of the Trustees who meet monthly, when the C.E.O updates the board on the charity’s operations. The board reviews the charity’s performance against the strategy, its financial performance and risk assessed activities. The board consider matters raised by board members or the C.E.O for approval when they are outside of the scope of C.E.O responsibilities for the day to day management of the Charity. Between meetings the C.E.O is delegated to run the charity within the budgets and scope set by the board. In an emergency, provisions allow for action to be taken by the Chair and C.E.O

Risk assessment

The Trustees have assessed the major risks to which the charitable company is exposed, in particular those related to the operations and finances of the charitable company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

During the year the board continued to use its risk log for the charity, which identifies the risks to the charity. Each risk is reviewed by the board six times or more each year, and action plans are put in place to reduce or mitigate risks.

This new process has proven to be a valuable exercise for the board and has greatly improved the organisation’s risk mitigation planning.

The objectives and activities

The objectives and activities of the charitable company are to establish or secure the establishment of a community centre and to maintain and manage the same (whether alone or in co-operation with any statutory authority or other person or body) in furtherance of the objectives.

Our youth and fitness team join together for our teen gym sessions, in which the gym is opened up to 12-16 year olds to come use the equipment and train with the support of our personal trainers.

These sessions are hugely popular and help young people gain an interest in healthier lifestyles and build confidence.

70+

Young people use our teen gym

“I enjoy these sessions because it gives me a chance to come and see my friends, build muscle with them and get fitter.”

“I enjoy lifting the weights in such an encouraging atmosphere where everyone is supportive”

87%

of young people using teen gym say it makes them more active than they would be without it

7

OUR STRATEGY

In 2021 as we moved back to delivering our core strategic aims, we did so from a place of strength having used the pause in normal operations to reflect on our services, develop our team and relaunch stronger. Our work continued to be across our 5 areas of work;

DIELO, SCEROR Providing Positive Opportunities for Young People

We believe that everyone in our community should be given the best opportunities to become the best versions of themselves. We look to provide a great range of opportunities for young people to express themselves, learn and just enjoy living in our community. Our services range from early years to teens and work with over 240 young people, in addition to this we run free fundays which can have up to 2000 people attend.

Reducing Loneliness and Isolation in the Elderly Population

Getting older shouldn’t mean less fun, we put on a range of activities each week targeting older people to make sure life stays fun, active, and sociable.

Of our regular users, a high proportion tell us that they often have no other social engagement outside the centre this week.

Giving People the Means to Gain Meaningful Employment

Giving people the skills and knowledge to find work, and to retain the skills in finding work for life is key to helping improve the quality of life of local people. We aim to help anyone who needs it become more work ready and enter into a meaningful career.

Increasing Engagement in Sports and Physical Activity

Being physically active can have so many benefits, but too many people cannot get active due to barriers, we aim to break those barriers down and build a more active, healthy and positive community.

Building Community Cohesion & Faversham Pride

Helping to ensure that we have a community that is tolerant and accepting of each other, and ready to step in support each other through a crisis and enjoying happier lives together; this runs through all activities for all ages.

8

9

267

older people 29 benefited from our services targeted at reducing social isolation

Hours of activities per week to combating loneliness

85% of service users attend on a regular basis say they have made new 100% friends while attending the centre

“I enjoy dancing and keep fit. This 17 social event allows me to make friends and keep happy”

People learnt to use technology to stay better connected

In 2022 we partnered with Imago to boost our services for older people to tackle isolation

“Even with my disability there are sessions I can attend to make sure I make friends and socialise”

9

Our community offer 2022-23

The charity has a team of well trained and specialist staff able to deliver a great range of services in the community.

Our services are mainly funded by our trading income so we are able to adapt these to suit the needs of our community.

Check out some of what we have on offer, and get in touch to find out about other services and give us your ideas!

114hours

Per week of community services offered by our team

136Activities Available to the public each week

School Holiday activities provided for 150+ children

Team of 5 1-2-1 Support workers helping with issues from benefits to housing

7 days a week of activities provided

Youth

Youth ADHD Group : Support for parents/carers whilst young people with ADHD are given the opportunity to participate in activities such as the climbing wall, fitness classes, cooking, arts and crafts.

Youth Social Café: Drop-in support group, in the café that offer young people the chance to meet up, chat, play games, use our Wi-Fi and computers, seek support from youth workers and have a free meal.

Youth Cooking: Session with a youth worker and a chef, teaching young people how to prepare dishes and then young people can share what they have cooked with other young people

Youth Fitness and Gym : A fitness class with a Personal Trainer (PT) and Youth Worker and an opportunity for young people to train in the gym under the supervision of a PT

Youth Club : Games, activities, skateboard ramps, climbing wall, Wii, Xbox, Pizza, Music, Nerf Guns, pool, ping pong, socialising inside the main youth rooms.

10

140

82%

70

60

young people use of young people say Families used Hours of 1-2-1 our youth services they can turn to our messy play or famsupport given in the in an average team when they are ily support services last year week struggling

Children and Families

Autism parents support group – Time for parents with children who have an ASD to talk and share experiences with other parents.

Messy Play - Parents and carers exploring real world learning with pre school children and learning about child development

Cooking for the family - learn about cooking heathy meals for the family on a budget

School Holiday Club - Support for working families on low incomes to avoid hardship due to the costs of childcare in the school holidays, and to ensure their children still have a great school holiday full of fun.

Older People

Over 50s Climbing Wall - A fitness opportunity for our over 55’s to allow them to step out of their comfort zones and enjoy some new light physical challenges

Sports Bar- Open up our bar to older people who would like to watch sports on our screens in the bar with a drink, in a calmer atmosphere than other pubs and bars.

Golden Surfers - 1-2-1 FREE appointments to help support and teach the older generation how to use their tablet, phone or other devices for internet, emails and social media.

Lunch Club - 2 course home cooked meal, prepared by our chefs, in our café for just £5.50.

Seated fitness - A fitness exercise which is fun but at a gentler pace, helping build strength and balance.

Social Club - Social opportunities for over 55’s to enjoy some classical board games, meet new people and enjoy some free cake.

Sunday Lunch- A monthly 2 course meal for the older members of the community to enjoy a tasty freshly cooked meal, working with AGE UK.

And more... such as wellbeing groups, parent & toddler sessions and our Job hub ....

11

Our People working to deliver for our community

West Faversham Community Association has a team of 60 working staff to deliver its strategic aims, during the year we had higher then normal staffing levels due to being a kickstart provider, which had great benefit to individuals and the charity. These roles fit within our ethos of training and developing local teams invested in the charity and the community, with 80% of our team living within 3 miles of one of our centres. A large number of our team undergo training as apprentices including higher level degrees courses and over 20% of our team are on our internal career pathway. We continue to enjoy our partnership with HMP Stanford hill, supporting the rehabilitation of offenders.

In the year the gender pay gap was 0.5% with less the £0.10 difference in average pay. Our team was 43% male 57% female, ranging from 16-67 years old, many with lived experience for our areas of work.

Our operations are led by the CEO and Senior Leadership Team, who are below.

James Browning - CEO

James has worked for us for 7 years, and leads the delivery of the charity’s strategy and ensures the team are all focused on improving the lives of local people

Amy Mildon - Accountant

Amy is our management accountant and works for the charity full time to ensure its accounts are in good order and funds are well spent on community activities

Louise Asekokhai

Louise plays a vital role, she leads all of our community support services, as our Head of Community Activities, including the youth, family and older people support teams

Josh Dolman

Josh is our assistant CEO, and forms an important part of our leadership team, looking after our people and their training and monitoring the impact of the charity

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are very friendly and supportive”

“All abilities are made to feel welcome.”

Trading

The charity continues to operate All The Extras Limited as a trading subsidiary of the charity, during the period the company had limited ability to generate income due to restrictions and lockdowns.

The Board of All The Extras will continue to explore ways to grow its revenue and profits and maximize profitability of its operations allowing it to generate greater income for the charity.

The trading company has assisted the charity in the delivery of its aims, in particular around employability and community wellbeing.

Leisure Activities

The charity continues to run leisure facilities to promote health and wellbeing in the community. The charity operates two gyms within its centers in Faversham and Aylesham as well as number of sports pitches in Aylesham and indoor activity spaces in Faversham and Herne. These facilities alongside the climbing wall in Faversham help the charity to deliver its aim of increasing engagement in sports and physical activity.

These facilities have helped over 350 people who were not active before become active in the last year, having great benefits for themselves and society. Alongside this our facilities have allowed over 1000 to engage in physical activity over the year.

Over the coming year the charity will continue to seek ways it can use its facilities to improve access to leisure services in the community helping create healthier and happier communities.

Fitness opportunities per week

45+

The charity’s other trading subsidiary, Kent Community Trading CIC did not trade in the year.

Our wider Community

Our Invicta Community Leisure brand, which is a registered trademark of West Faversham Community Association, and registered with the charity commission as a trading name of the charity. Under the banner of Invicta the charity operates Herne Centre and Aylesham Welfare Leisure Centre, and has explored additional sites in the Swale area.

The charity continues to explore venues in the local area, in which there is mutual benefit to both the venue’s local community and the Faversham Community of management contracts, allowing for broader and more impactful community services to be delivered in our community.

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100%

100%

96%

----- Start of picture text -----
of respondents agree
of respondents we should have of staff would
feel our centres charged services to recommend our
benefit the com- subsidies community services to family
munity activities and friends
----- End of picture text -----

Over 100 members of the public, service users and stakeholders gave feedback on our strategic plan

CEO’s Remarks

The last year saw the charity build on the development in made during covid, allowing stronger and more im pactful delivery of its aims. We saw our centres come out of the final lockdowns and restriction and with that the slow return our trading income, and normal activities starting at our Aylesham site which opened during the pandemic.

The year was packed full of exciting times for our communities and teams, with bigger and better community events been held than ever before, and our services having significantly expanded supporting more people than ever before. It has been humbling to see the team’s passion to support our communities and not only deliver support to more people but also seeing this support go deeper and deliver stronger impacts on the lives of local people.

Since year end the team have been reflecting on our work, engaging with stakeholders and service users to review the charitable strategy. This has helped inform the work being done to develop the new strategic plan for 2023-2028, which we are looking forward to rolling out later this year.

Chairman’s Remarks

Further to the comments above made by our CEO, I can confirm that at the commencement of the year 2021/22 we were still in the Covid Lockdown period, due to which we only recommenced operations four months into the financial year. The budget forecast set by the Board of Trustees took this into account.

During the lockdown period there were no room hires permitted and the gyms and sports facilities brought in no revenue. Board meetings were conducted through on-line platforms and the Trustees were kept informed of the up to date financial situation.

As I reported in last year’s report we did manage to assist with the distribution of food and other essential items to those who were suffering difficulty due to loss of employment. To accomplish this we received several grants from Swale Borough Council, Faversham Town Council, Kent County Council, DEFRA and others as well as donated items from local traders and cash donations from several individuals. Through these efforts we were able to distribute the equivalent of more than 72,000 meals! As we came out of lockdown, the four venues that we manage were gradually able to reopen and slowly return to normal operation.

tatias pratectiat expereius ad quae. Due to the increasing complexity of the various activities that we offer, in order to take some of the load off our extremely competent CEO, we divided the management structure and appointed heads of service to each division. Each of these now has responsibility for ensuring that they meet targets for increasing revenue and working within agreed budgets. This has made for a more streamlined method of governance and is working well.

Although we were budgeting to just reach a breakeven income against expenditure for this year, you will note from the accounts that we have in fact been able to achieve an increase to our reserves even though only eight months of operation were possible due to Covid restrictions. This goes to show that West Faversham Community Association is still proving to be sustainable and popular by providing activities and services in line with our stated aims.

We are thankfully continuing to secure significant amounts of grant funding and once again have been able to run several fun days at all venues with no cost to the participants (other than for food and beverages). These have been attended by families from a wide area, with numbers running into the thousands, something of which we are extremely proud.

On behalf of the Trustees, I would like to congratulate and heartily thank all our excellent staff for their dedication and the efforts they have put in during the year to ensure the satisfaction of all our users. We hope that all our members and other users continue to use our facilities, which are there to improve their health and wellbeing.

14

Reserves and Financial Review

The charity continues to budget to grow the Charity’s reserves by a small amount each year giving balance to supporting the commuity through challenging times. Income was substantially improved in the year at £1,263,457 (2021 - £824,667) as the charity emerged from covid constraints, the overall deficit in the year was £100,903 (2021 deficit of £72,991) after all costs including depreciation of the community centre.

Public Benefit

When considering the West Faversham Community Association’s activities, the Trustees have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s General Guidance on Public Benefit.

Fundraising

The charity carries out limited public fundraising, when this is carried out it, it is done so through staff and volunteers of the charity at fundraising events such as bingos, quizzes and music nights, all of which take place in our centres and not offsite. Fundraising from the public accounted for £19,521 of income and £1,353 of expenditure in the year. No complaints have been received with regards to fundraising activities, and no external parties are used for fundraising.

Going Concern

The Trustees have taken account of the document “Going Concern and Liquidity Risk” Guidance for Directors of UK Companies 2009 issued by the Financial Reporting Council in assessing whether the charitable company is a going concern. The COVID-19 pandemic and the ensuing economic shutdown has had a significant impact on the charity’s operations. In response to the COVID-19 pandemic the Trustees have performed a robust analysis of forecast future cash flows, also considering the effectiveness of available measures to assist in mitigating the impact. This assessment is based upon the funding available, repayment terms of the Charity Bank loan, cash in hand and the level of free reserves and income expected to be received from the services provided. Based on this and having regard to the resources available to the charity, the Trustees have concluded there are no material uncertainties and they can continue to adopt the going concern basis in preparing the annual report and accounts.

Remuneration Policy

The pay of all the employees, is determined by the Board of Trustees on recommendation of the Chief Executive Officer.

Statement of Trustees’ Responsibilities

The Trustees (who are also Directors of West Faversham Community Association for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in ENgland and Wales requires Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the charities act 2011, the charity accounts and reports regulations 2008, and in accordance with the Charity’s governing document . They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the Board of Trustees on September 13th and signed on their behalf by:

Trevor Abram - Chair

15

Auditors report

MHA MacIntyre Hudson Chartered Accountants Victoria Court 17-21 Ashford Road Maidstone Kent ME14 5DA

Independent Auditor’s Report to the Trustees of West Faversham Community Association

Opinion

We have audited the financial statements of West Faversham Community Association (the ‘charitable company’) for the year ended 31 March 2022 which comprise the Group Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charitable company’s affairs as at 31 March 2022, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the trustees report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be

16

materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 15, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the FRC’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

MHA MacIntyre Hudson Statutory Auditor Maidstone United Kingdom

17

Annual Accounts 2021-22

SOFA BALANCE SHEET NOTES TO ACCOUNTS

18

GROUP STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2022

Notes
Income from:
Fundraising
Grant income and
donations
3
Charitable Activities:
Hiring fees
Membership fees
Classes and Club fees
Other trading activities:
Investments
5
Other:
Other income
Total income
Expenditure on:
Raising funds
Charitable activities:
Cost of running the Centre
6
Other Trading Activities
Total expenditure
Net income/expenditure
Transfers between funds
17
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Donations and legacies:		 2022
£
19,521
187,011
561
246,022
247,694
5
0
1,988
702,801
1,353
438,275
242,939
682,567
20,234
-
General Fund		 Restricted
Funds
2022
£
-
560,656
-
-
-
-
-
-
560,656
-
-
681,793
-
681,793
(121,137)
-
(121,137)
1,820,582
1,699,445		 Total
2022
£
19,521
560,656
187,011
561
246,022
247,694
5
-
1,988
1,263,457
1,353
-
1,120,068
242,939
1,364,360
(100,903)
-
-
(100,903)
1,923,067
1,822,164		 Total
2021
£
-
530,080
63,485
259
96,785
129,098
16
-
4,945
824,668
-
-
808,006
89,653
897,659
(72,991)
-
-
20,234
102,485
122,719		 (72,991)
1,996,058
1,923,067

All of the Charity's activities are continuing.

There are no gains or losses other than those shown above.

19

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2021

Notes
Fixed assets
Tangible assets
12
Intangible assets
12a
Investments
Total fixed assets
Current assets
Stock
Debtors (amounts falling due within one year)
13
Cash at bank and in hand
Total current assets
Liabilities
Creditors: amounts falling due within one year
14
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
15
Total net assets
The funds of the Charity
Restricted funds
17
Unrestricted funds
General fund
Total Charity Funds		 2022
2021
£
£
2,095,802
2,172,504
507
761
2,096,309
2,173,265
26,099
19,440
46,761
58,010
83,895
87,991
156,755
165,441
146,727
121,254
10,028
44,187
2,106,337
2,217,452
284,173
294,385
1,822,164
1,923,067
1,699,445
1,820,582
122,719
102,485
1,822,164
1,923,067
Group		 2022
2021
£
£
2,095,802
2,172,504
507
761
2,096,309
2,173,265
26,099
19,440
46,761
58,010
83,895
87,991
156,755
165,441
146,727
121,254
10,028
44,187
2,106,337
2,217,452
284,173
294,385
1,822,164
1,923,067
1,699,445
1,820,582
122,719
102,485
1,822,164
1,923,067
Group		 2022
2021
£
£
2,039,420
2,122,274
-
1
1
2,039,421
2,122,275
10,650
8,650
77,290
84,701
79,059
78,166
166,999
171,517
131,270
115,542
35,729
55,975
2,075,150
2,178,250
270,306
282,604
1,804,845
1,895,646
1,699,445
1,820,582
105,400
75,063
1,804,845
1,895,646
Charity		 2022
2021
£
£
2,039,420
2,122,274
-
1
1
2,039,421
2,122,275
10,650
8,650
77,290
84,701
79,059
78,166
166,999
171,517
131,270
115,542
35,729
55,975
2,075,150
2,178,250
270,306
282,604
1,804,845
1,895,646
1,699,445
1,820,582
105,400
75,063
1,804,845
1,895,646
Charity
2,122,275
8,650
84,701
78,166
171,517
115,542
55,975
2,178,250
282,604
1,895,646
1,820,582
75,063
1,923,067 1,895,646

The Trustees consider that the charitable company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 (“the Act”). The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. However, an audit is required in accordance with section 144 of the Charities Act 2011.

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and preperation of financial statements.

These financial statements have been prepared in accordance with the provision applicable to charities. The financial statements were approved by the Board of Trustees on 28 MArch 2023 and signed on their behalf.

T Abram Chairman

Company Number 7296070

20

Notes

1) Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) General information and basis of Preparation

West Faversham Community Association is a Charitable Company limited by guarantee in England and Wales. The address of the registered office is given in the charity information on page 3 of these financial statements. The nature of the Charity’s operations and principal activities are to establish and run community centres.

The Charity constitutes a public benefit entity as defined by FRS 102 Section 1A. The financial statements have been prepared in accordance with 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 Section 1A) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 Section 1A) and the Companies Act 2006.

The Charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The financial statements are prepared in sterling which is the functional currency of the Charity and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

b) Going Concern

The financial statements are prepared on a going concern basis. The Trustees have considered relevant information, including the annual budget, forecast future cashflows and the impact of subsequent events in making their assessment. In response to the COVID-19 pandemic, the Trustees have performed a robust analysis of forecast future cashflows, taking into account the potential impact on the business of possible scenarios arising from the impact of COVID-19. Based on these assessments and having regards to the resources available to the Charity, the Trustees have concluded that there are no material uncertainties related to events or conditions which would cast doubt on the Charity’s ability to continue as a going concern.

c) Income

All incoming resources are included in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Donations are recognised as income when any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the Charity of the item is probable and the economic benefit can be measured reliably.

No amounts are included in the financial statements for services donated by volunteers.

Grants are recognised at fair value when the Charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Income tax recoverable in relation to donations received under gift aid or deeds of covenant is recognised at the time of the donation.

Hiring fees are recognised when the event takes place. Fees received in advance for events occurring after the year end are deferred and recognised in other creditors.

Income from trading activities includes income earned from trading activities to raise funds for the Charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Fundraising income is recognised when the income is receivable. Investment income, gains and losses are allocated to the appropriate fund. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally on notification of the interest paid or payable by the Bank.

d) Expenditure

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation

21

to activities. Any irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Costs of generating funds include fundraising, publicity costs and non-charitable trading activities together with their related support costs.

Expenditure on charitable activities includes costs directly related to running the community centre. Costs include direct wages, repairs and maintenance, and overheads such as insurance and utility expenses.

Support costs are those costs incurred directly in support of expenditure on the objects of the charitable company and are allocated across charitable and non-charitable activities on a pro-rata basis guided by the value of attributable costs, unless they can be attributed directly, being a measurement considered representative of the specific input into each activity. Costs include office and governance costs.

Governance costs include those costs associated with meeting the constitutional and Statutory requirements of the Charity and include Independent examination fees.

e) Company Status

The charitable company is a company limited by guarantee. In the event of the charitable company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charitable company.

f) Tangible fixed assets and depreciation

After the initial set up costs, all assets costing less than £1,250 are written off at time of purchase.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives as follows:

Freehold buildings 2%/10% on cost Furniture, fittings and equipment 15% reducing balance Office equipment and computers 25% straight line Motor vehicles 25% straight line

Depreciation is charged once the equipment purchased has been fully received and is operational.

g) Intangible asset amortisation

Intangible assets are amortised over their useful life as follows

Computer software 20% straight line

h)Financial Instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

I) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

J) Fund Accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charitable company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the charitable company for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

K) Stock

Stock is valued at the lower of cost or net realisable value. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow moving stock where appropriate.

L) Pensions

The Charity operates an Auto-enrolment Pension scheme. The charge shown in the accounts represents the employer’s contributions to the money purchase scheme.

O) Consolidation

These financial statements consolidate the results of the charity and its wholly owned Subsidiaries All The Extras Ltd and Kent Community Training C.I.C. on a line by line basis. A separate statement of financial position or income and expenditure account, for the Charity itself is not presented having taken advantage of the exemptions afforded by section 408 of the Companies Act 2006.

22

2) Restricted and unrestricted Income

All income for the current and prior year was attributable to unrestricted income, except for restricted grants and donations as disclosed in note 3.

23

4 INCOME AND EXPENDITURE OF TRADING SUBSIDIARIES

The Charity owns the whole of the issued share capital of All The Extras Ltd. The results of this Company for the year ended 31 March 2022 are summarised below:

The results include intercompany trading with the parent, these balances are eliminated in the Charitys consolidated

Turnover
Direct costs
Management charges to/ from parent company
Administative expenses
Gift Aided to the Charity
Other operating income
Operating Profit
Interest receivable
Interest payable
Tax
Retained profit/loss in subsidiary
The aggregate of assets, liabilities and funds was:
Assets
Liabilities
Net assets
Represented by:
Ordinary shares of £1 each
Profit and Loss account
Total funds		 2022
£
207,134
(186,095)
21,039
(1,200)
(67,226)
(47,387)
(2,944)
40,551
(9,780)
9
(331)
(109)
(10,211)
2022
£
82,320
(75,712)
6,608
1
6,607
6,608		 2021
£
45,699
(55,912)
(10,213)
(4,800)
(33,428)
(48,441)
(6,608)
83,058
28,009
341
(313)
(10,604)
17,433
2021
£
86,810
(69,991)
16,819
1
16,818
16,819

The Charity is the sole member of Kent Community Training C.I.C. (formerly The Café at West Faversham Community Centre Limited), a company limited by guarantee. The Company is dormant for the year ended 31 March 2022 (dormant, in the year ended 31 March 2021 )

24

6
Costs of running the Community Centre
General
Analysis of resources expended
Fund
2022
£
Activities undertaken directly
Gross wages
645,110
Direct cost of Gym, classes, holiday scheme
and jobs hub
17,985
Purchase of decorations and hirings inc fundraisin
37,208
Community Activity Equipment and Licenses
23,009
Covid-19 related expenses
556
Purchase of food and Drink
19,599
743,466
Repairs, maintenance and improvements:
Sundry repairs
3,205
Equipment services maintenance
15,369
Purchase of small items of equipment
and fixtures
10,129
Garden Maintenance
111
Depreciation
28,813
Support costs
Overheads:
Insurance
12,506
Water and sewage rates
7,784
Electricity and Gas
24,417
Waste disposal
12,578
TV licence and performing rights
5,887
Telephone
22,539
Cleaning materials
5,283
Staff and volunteer training and travel
19,123
Advertising
7,209
Stationery and postage
2,852
Employment HR and Consultancy
9,838
Sundry expenses
6,322
Interest
9,334
145,672
Accountancy and independent examination
9,450
Photocopier charges
1,727
Subscriptions
5,447
Local authority licences
1,011
PC Support and onsite
5,706
Legal fees
2,933
Profit or Loss on disposal of asset
-
Bank and credit charges
6,431
32,705
Total cost of running the Centre
950,656
Reallocation to restricted funds
(512,381)
438,275		 Restricted
Funds
2022
£
-
-
-
-
-
-
-
-
-
-
-
169,412
169,412
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
169,412
512,381
681,793		 Total
Funds
2022
£
645,110
-
17,985
37,208
23,009
556
19,599
743,466
3,205
15,369
10,129
111
169,412
198,225
12,506
7,784
24,417
12,578
5,887
22,539
5,283
19,123
7,209
2,852
9,838
6,322
9,334
145,672
9,450
1,727
5,447
1,011
5,706
2,933
-
6,431
32,705
1,120,068
-
1,120,068		 Total
Funds
2021
£
442,808
3,341
12,998
929
17,162
29,628
506,866
10,249
6,641
0
4,172
5,136
134,706
160,904
9,959
7,925
24,078
8,310
6,008
15,238
3,193
15,745
5,916
2,327
4,293
2,633
9,211
114,836
4,432
1,067
3,699
1,500
13,200
418
(856)
1,940
25,400
808,006
-
808,006

In 2022, total costs of £673,300 were from Unrestricted Funds and £134,706 from Restricted Funds.

25

12
Tangible fixed assets - Charity
Cost
As at 1 April 2021
Additions
Disposals
As at 31 March 2021
Depreciation
As at 1 April 2021
Disposals
Charge for the year
As at 31 March 2022
Net book value
As at 31 March 2022
As at 31 March 2021		 Freehold
building
£
3,098,985
46,124
-
3,145,109
1,038,530
-
128,176
1,166,706
1,978,403
2,060,455		 Motor
vehicles
£
-
-
-
-		 Furniture,
fittings &
equipment
£
149,194
9,373
-
158,567
104,656
12,359
117,015
41,552
44,511		 Computer
& Office
Equipment
£
40,056
11,098
-
51,154
22,748
8,940
31,688
19,466
17,308		 Total
2022
£
3,288,235
66,594
-
3,354,829
1,165,934
-
149,475
1,315,409
2,039,420
2,122,274

26

Tangible fixed assets - Group
Cost
As at 1 April 2021
Additions
Disposals
As at 31 March 2022
Depreciation
As at 1 April 2021
Disposal
Charge for the year
As at 31 March 2022
Net book values
As at 31 March 2022
As at 31 March 2021		 Freehold
building
£
3,098,985
46,124
-
3,145,109
1,038,530
-
128,176
1,166,706
1,978,403
2,060,455		 Other Fixed
Assets
£
25,183
25,183
2,518
2,518
5,036
20,147
22,665		 Furniture
fittings &
equipment
£
179,823
22,409
-
202,232
107,719
-
16,726
124,445
77,787
72,076		 Computer
& office
equipment
£
40,056
11,098
-
51,154
22,748
8,940
31,688
19,466
17,308		 Total
2022
£
3,344,047
79,630
-
3,423,677
1,171,515
-
156,360
1,327,875
2,095,802
2,172,504

At 31 March 2022 the net book value of freehold land and buildings contained £250,000 of Land at Cost which is not depreciated.

12a
Intangible fixed assets - Group
As at 1 April 2021
Additions
Disposals
As at 31 March 2022
Depreciation
As at 1 April 2021
Disposal
Charge for the year
As at 31 March 2022
Net book Values
As at 31 March 2022
As at 31 March 2021		 Computer
Software
£
1,269
-
-
1,269
508
254
762
507
761		 Total
£
1,269
-
-
1,269
508
-
254
762
507
761

29

14 Crèditors= amounts fallin# duè within onè yèar Group Charlty 2022 2021 2022 2021 Loans Trade creditor5 OthercreditoT5 TaxatDn and soual security AwuaLs and defeiTed 19.342 31.189 5.424 61.700 29.072 18.829 29.394 1.107 48.641 23.283 16,624 30.144 1.974 55.406 27.122 16.624 27.930 $46 48.641 21.801 146,727 121,254 131,270 115,542 14a Def8rrod Incomo Group Charlty The deferrend incorE in occwals and deferypd incoTh re￿leS to advancd booknng sa￿S foran event wh￿h has not yet taken pla(. 2022 2021 2022 2021 Balance as at 1 April 2021 Amunt re￿ased to In(x)m8 eamèd from d)arfI8b￿ atth￿88 Ar￿Unt defeffed in the year 23.283 23,283 20.141 17.562 17,562 23.283 21.801 21,801 20.141 17.562 17,562 21.801 Balance as at 31 March 2022 20.141 23.283 20.141 21.801 15 Cr•ditor$-.•mounts f•llin# •ft¢r mor• than one year Group Ch•rity 2022 2021 2022 2021 Loans 284.173 294.385 270.306 282.604 284,173 294.385 270.306 282.604 Inthded ithin the above are arrounts falling due as folbws.. Belw8&n on8 end five yea Loan due within 1 - 2 years Loan due within 2 - 5 y88rs 19.342 19,342 16,624 16,624 77,786 77,786 66.495 86,495 Loan du8 over rThir8 than 5 year8 206,387 216,599 203,811 216,109 Credftor8 IntkJd88 atrnunt not wholty repayab￿ 5 years as fr>lk>ws.' Repayab￿ by hstalm8nt8 206,387 216,599 203,811 216,109 The knan repres8nts amounts advanced from tharfty Ban￿ The loan Is rapaYab￿ ov8r20 years, raPay￿nt of the kn8n corrrrnced In Aprl 2012. Interest is payabk at a rate of 3% perannurn. The loan is secuTBd by way of a bgal charge over Ihe ASs0rAat￿n's knd and bu￿Ing5. The 8iihsKliHrv All thp. ExlrH.s rp.rp.inl nf a k>#n nf f11 fi67 a.% 1171 MHrrh 2fJ22 12n21. f14 nnni 16 knIy818 of net a860ts b8lween funds Genoral Fund8 Undo8lgnatsd Re6trlctsd fiJnd8 Totsl 2022 D8slgnatsd Tanglbl8 fixed assets Cutrenl assets Cxjtrenl Irabilities Long term liabilthes [￿ferred taxat¥)n 269,986 1,826,323 156.755 119.3421 1284.1731 2,096,309 156.755 1146.7271 1284.1731 1127.3851 N8t 8888ts as at 31 March 2022 142,602 1,679.563 1.822.164 Analysis of net assets bebveen prior year General Fund5 Undesignated Re$tri¢ted ftJnd5 Totsl 2021 DBsignotsd Tangible fu(ed a55ets OJ￿an1 assets OJ￿an1 liabiliti88 Long tem liabi1it18S D8f8tT*d taxatk>n 193,702 1,979.563 165.441 118.8291 294,385 2.173.265 165.441 1121.2541 94,385 1102,4251 N8t assets as at 31 Mard) 2021 91,277 1,831,790 1,923,067 30

17 Statemontof ￿fid￿ Balance at Incomlng resourc0¥ Exp8n80¥ Transf8r8 Balance at 010421 310322 Unr•$trictèd fvnds Undesynated general fund 102.485 702.801 682.567 122.719 Ro8trlctsd fundB 8uildmg iftwroven￿nt¥nd AssooatK*n d8vpbpfflenl fund 01her9￿￿t$ a Swab Borough Counal b Lottery fun day5 c AWLC youth wo d KCEF FamHy cooking e Faversham Town (xjuniil f KCC youth dub g cO￿p youth activite5 h Akli com-food for youth n 5th00 OGA j TudorTrust k Sports England l Lottery SHC m HAF SHC n Kent Corrfflunty Foundation o Rèconnect p John Swire q Colyer Ferguraon r ChiWtèn in need s Kent Polica t Street Games UK Apprentiship Grdllt v Community PTC KC Reconnect Leisur KCC Ta￿ntS & Interest y CCES Sector recovery z KCF D￿rtaI fund aa APR funday5 ab The JulLq...... Trust 8c IJ.21003 ae Faver5ham Lottery 8f Pay it forward 8g Anold CLqrk h Hea(Istsrt 81 K￿kstarter Grants aa ADHD Parent support ab Dover DC Reopening Gtsnts 8c swa￿ BC Reop&ning Grants ae Heme CC Reopening Grants af National Lottery COVKI 89 Other Grants lincluding JRSI 1,785,288 18,000 149,296 1,653,992 7.259 4.100 2.000 7.000 3.236 1.199 140 400 4.768 2.000 6.750 10.760 3.501 4,100 1,000 7,000 3,236 1,199 140 400 4,768 2,000 25,875 28,364 15,756 1,000 1.741 1.741 32.625 26.364 27.450 5.000 65,393 s.000 11.694.50 5.000.00 7,352.30 S8,041 6.200 1.200 43,000 500 1.800 1,500 34,000 500 1,800 1,500 9,000.00 5.492 1,225 3.790 8.250 1.000 18.500 4.900 1.172 3.000 1.000 1.000 2,500 1,000 2,600 5,000 1,000 18,500 4,900 1,164 2,000 1,000 1,000 2,720 14,401 10,363 24,666 13,271 17,450 206,443 2.991.52 225.00 1.190.00 3.250.00 8.00 1,000.00 3.720 14.401 1,000.00 10,363 24.666 13.271 17,450 20e,443 1,815.443 560.656 676,654 1.699,445 Subsl(lary Savoy Grant 5.139 5.139 1,820.582 560.656 681,793 1.699.445 18 Capital comm The charity has no capital commitments at 31 March 202212021= Nill 19 Relatad Party During the year an employee {the daughter and step4aughter of Twsleesl received a saL4ry of £26.00012021.. £18,150)

WFCA, Bysingwood Road, Faversham, ME137RH

Phone: 01795 537321 Email: info@westfavershamca.org

westfavershamca.org Hernecentre.org alyeshamWLC.org