**Charity registration number 1140184**
**Company registration number 06928624 (England and Wales)**
## **COMMUNITY HOUSE, ETON ROAD**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2022**
**COMMUNITY HOUSE, ETON ROAD**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Mrs S Muhammed||
|---|---|---|
||Rev J Jones||
||Ms I Wilson||
||Mrs S Lewis||
||Ms C Haywood|(Appointed 8 December 2021)|
|**Secretary**|Ms M Priday||
|**Charity number**|1140184||
|**Company number**|06928624||
|**Registered office**|Community House||
||Eton Road||
||Newport||
||United Kingdom||
||NP19 0BL||
|**Independent examiner**|UHY Hacker Young||
||Lanyon House||
||Mission Court||
||Newport||
||South Wales||
||United Kingdom||
||NP20 2DW||
**COMMUNITY HOUSE, ETON ROAD**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees report|1 - 6|
|Independent examiner's report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Statement of cash flows|10|
|Notes to the accounts|11 - 22|
**COMMUNITY HOUSE, ETON ROAD**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022**
The Trustees who are also directors of the charity for the purpose of the Companies Act 2006, present their report and the financial statements for the charity for the year ended 31 March 2022.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's governing document, the Companies 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) (effective 1 January 2015).”
From 1st January 2013 the Trustees of Community House (Eton Road) ('CHER' hereafter) signed a 30 year lease on the building and took responsibility for the activities, assets and liabilities of Community House. Before that time they had been held by the Presbyterian Church of Wales ('PCW' hereafter) and managed by the Maindee congregation. The transfer of responsibilities to Community House (Eton Road) was accompanied by a generous endowment of financial reserves, to cover the cost of managing and maintaining the building which from that time became the responsibility of the charity.
## **Objectives and activities**
The Charity is an independent, not for profit organisation that exists to benefit the residents of Maindee and surrounding areas. It adheres to principles of equality whatever the gender, sexual orientation, race, political or religious opinion of its users.
## **Aims & activities**
The Charity works to enable people in the local community to develop their capacity and skills, meet their needs, and participate more in local activity. It does this mainly by providing facilities for meetings, recreation, education and development. We work in partnership with a wide range of voluntary and statutory organisations whose support and contribution are essential to our success. We are pleased to have the support of various project funders who have been particularly flexible and supportive during the pandemic.
During the year the Trustees resolved to focus on:
- Encouraging greater use of the building by statutory bodies and the community to run clubs, workgroups, meetings and societies;
- Continuing to maintain space for worship, reflection and interfaith dialogue;
- During periods of pandemic lockdown when none of the above were possible, leading and stimulating community engagement remotely using Zoom;
- Ensuring that the charity remains financially viable and meets the costs out of income;
- Finding ways of ensuring that the charity and the building it occupies are sustainable through hosting projects:
- Continuing with our Community (formerly Maindee) Youth Project, funded by BBC Children in Need since 2012 and Gwent Police & Crime Commissioner’s (PCC) Fund since 2018. This partnership works with Newport Mind, smaller partnerships with Newport City Council (NCC), JEHU/Newport City Homes, other agencies and a productive team of staff and volunteer placement students. Community Youth Project provides universal and targeted youth work, play work, detached (street) work and LGBTQ+ and mental health support, offering a range of informal learning activities and personal development opportunities for young people from Maindee and beyond;
- During lockdowns, the work with young people continued on the streets and, consequently, families were actively and practically supported during traumatic and difficult situations. The project continues to uncover significant issues, leading to challenging casework with children and young people and their families, alongside a unique programme of diversionary activities inside the building (when possible) and across Newport, on their own or alongside other youth agencies.
- 1 -
## **COMMUNITY HOUSE, ETON ROAD**
## **TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022**
- From September 2021, we teamed up with FoodCycle’s community meals and took on more student placements in collaboration with the University of South Wales. A key development in 2021, funded by the Office of the Police Crime Commissioner, was the conversion of a storeroom to a small music studio, which continues to inspire young people to express themselves creatively.
- Sustaining delivery of the new Community Connections Project, the People’s Health Trust (PHT), its funders, suspended most of the project during lockdown but enabled meetings to still go ahead once or twice a week using Zoom. Activities gradually opened up in person as Covid restrictions eased for both the Coffee&Laughs intergenerational, multicultural friendship group for women and the newly formed Maindee Men friendship group. Coffee&Laughs was honoured to receive the Creative Lives National (UK) Celebrating Diversity Award 2021 for its creative, practical workshops and discussions tackling difficult subjects. The runner-up award coincidentally was presented to the Lost Connections Covid project in Newport, to which women from Coffee&Laughs had again contributed by creating a meaningful, beautiful wall-hanging destined for our new Counselling Room.
- Maintaining support to Baby Bundles: a support project providing clothes and equipment for needy new mums referred by health and refugee professionals. The project is grateful for the contribution from its valued volunteers who assist with sorting donations received ready for distribution. Activity increased so much that the chapel had to be commandeered to store the volume of generous donations until the downstairs office was made available for the project use.
- Completing our hall refurbishment project through both individual generosity and community support during the summer of 2021. Building on our own fundraising for the new lower ceiling, our links with Pobl Housing resulted in the hall being recommended as a refurbishment project to Lovell Homes. They engaged staff on a 3-day project to decorate our “new” hall and stage before new stage flooring and black-out blinds were installed.
The Charity complies with the requirements of the Charities Act 2006 and the guidance of the Charity Commission by ensuring that its activities benefit the public.
## **Achievements and performance**
Community House Eton Road provides a safe space centre with a range of engagement, support and activities that contribute to the health and wellbeing of the residents of Maindee area and beyond. It is a valued service which people want and support. During the first half of 2021-22, most of the projects had still ceased operating due to Covid restrictions. However, despite this, we continued to keep in regular contact with group leaders, sustain momentum and find innovative ways ways to support the community during these difficult times.
During this time, the trustees constantly maintained vigilance to ensure the safety of staff and users, constantly monitoring and updating risk assessments in line with Welsh Government directives and advice.
The groups were able to actively re commence using the building in 2021-22 as soon as Covid restrictions started to ease. These related to those running specific community services:
- Adult Learning Wales and Newport City Council who both run much needed classes for English for Speakers of Other Languages (ESOL);
- Slimming World;
- NCC European Support Project and Travelling Ahead Wales – providing advice for EU nationals and using the building as a distribution point for community St Nicholas gifts;
- The Aneurin Bevan University Health Board (NHS) has built on links made during Covid by using the building as a trusted place to host two more Covid Vaccination days and an NHS Roadshow in partnership with local well-being groups;
- A new NHS Psychological Well-being Practitioner community service that previously only operated in GP surgeries came to us so we converted an office into a Counselling Room to facilitate its regular use.
- 2 -
## **COMMUNITY HOUSE, ETON ROAD**
## **TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022**
The period of summer 2021 saw preparations for the return of several regular pre-Covid community activities and the emergence of some new ones in September, including:
- Age Alive monthly exercise sessions for diverse people who are 50+;
- Kidcare 4 U exercise and IT sessions for Bengali women;
- FoodCycle hot community 3-course meals using donated food;
- Bulgarian Saturday School;
- Newport Mind young people’s project: Piece by Piece responding to trauma;
- Hungarian Board Games – assisting children with logical thinking.
We hosted several occasional activities and events as confidence grew for people to meet together in person. These included those run by:
- Operasonics focussing on music in the garden for young children;
- Greenham 40th Anniversary supper and breakfast for those on the commemorative walk;
- Maindee Festival – we provided toilets and refreshments in our garden as part of the mini-festival in September, held for the first time in Jubilee Gardens nearby;
- Sight Life support group for diverse people with sight loss;
- Digital Skills classes;
- TLC Coffee Morning pilot, arising from the former lunch club for the elderly;
- Young Muslim Community Organisation information event;
- Tigrani Women event;
- Community meetings on specific issues;
- Hungarian Consular advisory visit to the local community;
- Polling Station for local and Welsh government elections;
- Our traditional annual Peace Day was still held on Zoom, but served as a reminder and gathering together of the work of so many diverse community groups connected with Community House, as well as highlighting our Gold Peace Mala Award.
The continuing demand for space and support for these activities demonstrates the benefit that Community House brings to people as a “safe and accessible space”. Gradually the building was de-cluttered and spaces altered to accommodate these new needs.
- Ethnic Minorities Youth Support Team (EYST) outgrew the office space we had adapted in the summer of 2020 and they left us in October, 2021. This space has now been repurposed to house our baby Bundles project which had been using the Chapel as a store;
- A new Counselling Room was created in the small room previously used by our youth workers;
- Our community kitchen benefitted from some Newport City Council upgrade funding during Covid, including the provision of a larger fridge and sanitising industrial dishwasher appropriate for catering for community meals.
However, our lack of core staff since our Co-ordinator left post in November 2020 has led to not having the capacity to accommodate private functions; although we have increasingly loaned out furniture to facilitate some people to hold events in their own gardens.
Volunteers continued to assist with looking after the building, including occasional assistance from local housing associations Melin Homes and Pobl which was very gratefully received.
- 3 -
## **COMMUNITY HOUSE, ETON ROAD**
## **TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022**
## **Covid impact**
There were no immediate plans to alter the way in which the charity is run or the way in which the income is expended. However, the impact of Covid-19 measures since the national lockdown declared on 23 March 2020 continued to necessitate various adjustments throughout 2021-2022. These have been:
- Closure of the building at times to groups hiring rooms and subsequent loss of rental income;
- Our cleaner whose services were not needed as a result of reduced use of the building continued to be furloughed and made a gradual return to work as required;
- Community Connections funders, People’s Health Trust, and Community Youth Project funders, BBC Children in Need and Police Crime Commissioners Fund, all diverted their funding to appropriate activity that could take place to assist people deal with the various impacts of national restrictions on daily living.
## **Financial review**
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three month’s expenditure which is £39,444 (2021 - £36,153). The Trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. At the year the charity held unrestricted reserves of £82,591 (2021 - £53,437) this includes £30,000 which has been designated for an emergency fund, three month's expenditure of £39,444; this leaves £13,147 of discretionary cash.
The Charity monitor the financial status of the charity through regular meetings. We appreciate the efforts of our finance officer, Aneta Baran, for the accurate financial information that she brings to this task. During the year the charity has been able to show net incoming resources of £43,081 (2021 - £27,486). Incoming resources includes income received from HMRC in relation to the Covid-19 Job Retention scheme totalling £2,963 (2021 - £12,686) & Welsh Government for Covid-19 recovery grant of £0 (2021 - £10,000). See note 15 for other income received which represents grant money from funders which will be spent on projects in future financial years.
The policy has been established following consideration of guidance issued by the Charity Commission. Reserves are retained to cover all costs and liabilities in the event of the closure of the charity and the balance to be retained is reviewed annually.
The Trustees have assessed the major risks to which the Charity is exposed, and have ensured that there are effective controls in place to provide reasonable assurance against fraud, loss and error.
The Trustees have ensured that the charity has sufficient financial reserves to cover at least 3 months' operating costs, in line with Charity Commission guidelines.
## **Structure, governance and management**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
CHER (also referred to as ''the Trust'' and ''the Charity'' in these financial statements) is a charitable company limited by guarantee. It was incorporated on 9 June 2009, company number 06928624. It registered as a charity on 2 February 2011, charity number 1140184. The charity did not become active until 1 January 2013 when it signed the 30-year lease on the building.
The Trustees, who are also the directors for the purpose of company law, and who served during the year were: Mrs S Muhammed Rev J Jones Mr I Velasco (Retired 8 December 2021) Ms I Wilson Mrs S Lewis Ms C Haywood (Appointed 8 December 2021)
- 4 -
## **COMMUNITY HOUSE, ETON ROAD**
## **TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022**
The trustees have been meeting frequently as required to monitor closely the impact of the changing regulations on running projects and the building and our relationship with the community, as well as taking care to operate within our means.
The trustees pay great tribute to the project funders and aim to keep them well informed as to progress. Monitoring data is gathered regularly by project staff and is collated and submitted to their funders in their detailed reports, including case studies and further developments as required.
We continue to foster good relationships with all who use the building and their organisations as we aim to “build caring community together”.
## **Recruitment and appointment of new trustees**
The officers who have served during the year are set out in the accounts.
The Trustees are grateful for additional Advisors who give their support, including Marilyn Priday who acts as Company Secretary.
The charity is a membership organisation which welcomes members and advisors. Trustees can be elected from members or advisors. At the end of 2021/22 the charity had 34 members.
Robust systems are in place for recruiting, inducting and training Trustees.
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
## **Staff & Volunteers**
Since opening up the building after Covid, the Trustees have been reviewing our policies and considering the new staffing structure that might be needed to enable our operations to become more sustainable and exploring potential funding streams to this end. While this is on-going, the Chair of trustees has been supervising core staff, acting as building manager and stimulating more community links, whilst engaging other volunteers to assist with day-to-day operations. These challenges have only intensified as other Trustees have also had to take on far more managerial roles than expected without key staff at the helm, and this pressure shows no sign of abating as community demands grow and expectations increase from multi-agency, policy and legislation changes.
Aneta Baran continued to provide book-keeping services as our Finance Officer and these are extended as more projects are taken on board. We have been very grateful to her for her dedication as her role has grown in complexity and volume.
Pauline Holmes continued as our cleaner. Our occasional relief cleaner, prepared to step in at a moment’s notice when required, was still Luthfa Begum.
Community House employs part-time staff for the Community Youth Project, made possible by funding from BBC Children in Need and Gwent Police Crime Commissioner’s Fund. Zenia Hamid and Sarah Miller were the two lead youth workers, although Zenia left post in November 2021.
Jerome Newman is a sessional worker. Sessional and part-time workers on complementary youth projects included Jacob Gregg-Harris, Chelsey Maddern, and Siobhan O’Reilly. These projects were funded by Comic Relief and Youth Endowment Fund (both via a partnership with Newport Mind) and Jehu Group.
We appreciate the involvement of the University of South Wales Youth and Community Students on placement. Our CYP staff are overseen by Trustee Catherine Haywood.
June 2021 saw the appointment of two Development Workers for the Community Connections Project: Angela Strictland and Imran Badat, overseeing the Coffee&Laughs and Maindee Men groups respectively. Their work is overseen by Alison Starling.
Sally-Anne Lewis continues to inspire and run our valuable Baby Bundles project.
We greatly value the accountancy and payroll support from UHY Hacker Young.
The charity could not operate without the input of time, effort and goodwill of very many volunteers and this report warmly welcomes all their contributions.
- 5 -
## **COMMUNITY HOUSE, ETON ROAD**
## **TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022**
The Trustees report was approved by the Board of Trustees.
..............................
## **Ms I Wilson**
Trustee 14 / 12 / 2022 Dated: .........................
- 6 -
**COMMUNITY HOUSE, ETON ROAD**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITY HOUSE, ETON ROAD**
I report to the Trustees on my examination of the financial statements of Community House, Eton Road (the Charity) for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the Trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
- 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
## **UHY Hacker Young**
Lanyon House Mission Court Newport South Wales NP20 2DW United Kingdom
14 / 12 / 2022 Dated: .........................
- 7 -
## **COMMUNITY HOUSE, ETON ROAD**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2022**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
13,602
575
Charitable activities
Provision of the
Community House for
the benefit of the
Community
**4**
57,677
153,830
Other trading activities
**5**
23
-
Investments
**6**
5
-
**Total income**
71,307
154,405
**Expenditure on:**
Raising funds
**7**
-
-
Charitable activities
Provision of the
Community House for
the benefit of the
Community
**8**
42,153
140,478
**Total charitable expenditure**
42,153
140,478
**Total expenditure**
42,153
140,478
**Net income for the year/**
**Net movement in funds**
29,154
13,927
Fund balances at 1 April 2021
53,437
25,845
**Fund balances at 31 March**
**2022**
82,591
39,772|**Total Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2021**
**2021**
**£**
**£**
**£**
14,177
12,342
-
211,507
46,102
123,232
23
7,168
-
5
56
-
225,712
65,668
123,232
-
645
-
182,631
46,639
114,130
182,631
46,639
114,130
182,631
47,284
114,130
43,081
18,384
9,102
79,282
35,053
16,743
122,363
53,437
25,845|**Total**
**2021**
**£**
12,342
169,334
7,168
56|
|---|---|---|
|||188,900|
|||645|
|||160,769|
|||160,769|
|||161,414|
|||27,486
51,796|
|||79,282|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 8 -
## **COMMUNITY HOUSE, ETON ROAD**
## **BALANCE SHEET AS AT 31 MARCH 2022**
|**Notes**
**Fixed assets**
Tangible assets
**12**
**Current assets**
Debtors
**13**
Cash at bank and in hand
**Creditors: amounts falling due within one**
**year**
**14**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**15**
Unrestricted funds-general
Designated funds
**17**
General unrestricted funds|**2022**
**£**
20,993
102,535
123,528
(6,721)
30,000
52,591|**£**
5,556
116,807
122,363
39,772
82,591
122,363|**2021**
**£**
14,774
73,623
88,397
(12,586)
-
53,437|**£**
3,471
75,811|
|---|---|---|---|---|
|||||79,282|
|||||25,845
53,437|
|||||79,282|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
14 / 12 / 2022
The financial statements were approved by the Trustees on .........................
..............................
Ms I Wilson **Trustee**
**Company registration number 06928624**
- 9 -
## **COMMUNITY HOUSE, ETON ROAD**
## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022**
|**Notes**
**Cash flows from operating activities**
Cash generated from operations
**20**
**Investing activities**
Purchase of tangible fixed assets
Investment income received
**Net cash used in investing activities**
**Net cash used in financing activities**
**Net increase in cash and cash equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2022**
**£**
(3,552)
5|**£**
32,459
(3,547)
-
28,912
73,623
102,535|**2021**
**£**
(3,310)
56|**£**
26,508
(3,254)
-
23,254
50,369
73,623|
|---|---|---|---|---|
- 10 -
**COMMUNITY HOUSE, ETON ROAD**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **1 Accounting policies**
## **Charity information**
Community House, Eton Road is a private company limited by guarantee incorporated in England and Wales. The registered office is Community House, Eton Road, Newport, NP19 0BL, United Kingdom.
## **1.1 Accounting convention**
The accounts have been prepared in accordance with the Charity's governing document, the Companies 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)” (as amended for accounting periods commencing from 1 January 2016). The Charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Incoming resources**
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Donated goods and services are recognised at the estimated value of the services and is recognised within incoming resources as a donation and en equivalent charge included within promotional costs.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.
- 11 -
**COMMUNITY HOUSE, ETON ROAD**
**NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **1 Accounting policies**
**(Continued)**
## **1.5 Resources expended**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Gifts in kind is included in incoming resources in the SOFA at its market value at the time of receipt and is capitalised on the balance sheet.
## **1.6 Tangible fixed assets**
Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment 25% on cost Fixtures and fittings 25% on cost
## **1.7 Financial instruments**
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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 the profit and loss account in other administrative expenses
## **1.8 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
## **1.9 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
- 12 -
**COMMUNITY HOUSE, ETON ROAD**
**NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **2 Critical accounting estimates and judgements**
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
general
**£**
**£**
Donations and gifts
557
575
Donated goods and services
11,672
-
Other income
1,373
-
13,602
575
**For the year ended 31 March 2021**
12,342
-|**Total**
**2022**
**£**
1,132
11,672
1,373
14,177|**Total**
**2021**
**£**
1,168
11,072
102|
|---|---|---|
|||12,342|
|||12,342|
The Charity is grateful to the Presbyterian Church of Wales donating the use of the building. The market value of the rent is estimated to be £11,072 (2021 - £11,072). The estimated value of these services is recognised within incoming resources as a donation and an equivalent charge included within promotional costs.
## **4 Charitable activities**
|Charitable rental income
Grants
Analysis by fund
Unrestricted funds - general
Restricted funds|**2022**
**£**
52,715
158,792
211,507
57,677
153,830
211,507|**2021**
**£**
18,616
150,718|
|---|---|---|
|||169,334|
|||46,102
123,232|
|||169,334|
## **Charitable trading income**
Grant income includes £2,963 (2021 - £12,686) received from HMRC in relation to the Covid-19 Job Retention scheme & £0 (2021 - £10,000) received from Welsh Government for Covid-19 recovery grant.
- 13 -
## **COMMUNITY HOUSE, ETON ROAD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
|**5**
**6**
**7**|**Other trading activities**
**Unrestricted**
Unrestricted
**funds**
funds
**general**
general
**2022**
2021
**£**
£
Letting and licensing arrangements
-
7,068
Photocopying
23
100
Other trading activities
23
7,168
**Investments**
**Unrestricted**
Unrestricted
**funds**
funds
**general**
general
**2022**
2021
**£**
£
Interest receivable
5
56
**Raising funds**
**Unrestricted**
Unrestricted
**funds**
funds
**general**
general
**2022**
2021
**£**
£
Trading costs
Other trading activities
-
645
-
645|**Other trading activities**
**Unrestricted**
Unrestricted
**funds**
funds
**general**
general
**2022**
2021
**£**
£
Letting and licensing arrangements
-
7,068
Photocopying
23
100
Other trading activities
23
7,168
**Investments**
**Unrestricted**
Unrestricted
**funds**
funds
**general**
general
**2022**
2021
**£**
£
Interest receivable
5
56
**Raising funds**
**Unrestricted**
Unrestricted
**funds**
funds
**general**
general
**2022**
2021
**£**
£
Trading costs
Other trading activities
-
645
-
645|
|---|---|---|
|||645|
- 14 -
**COMMUNITY HOUSE, ETON ROAD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **8 Charitable activities**
|Depreciation and impairment
Other operating leases - rent
Rates & water
Insurance
Light & heat
Telephone
Postage & stationary
Sundries
Repairs & renewals
Cleaning & waste disposal
Safety & security
Project costs
IT support
Share of support costs (see note 9)
Share of governance costs (see note 9)
**Analysis by fund**
Unrestricted funds - general
Restricted funds|**2022**
**£**
1,467
11,072
24
1,194
3,758
1,369
743
4,721
15,173
1,104
1,057
17,648
403
59,733
111,154
11,744
182,631
42,153
140,478
182,631|**2021**
**£**
368
11,072
967
1,230
2,661
1,150
424
6,241
6,273
470
531
18,301
2,004|
|---|---|---|
|||51,692
103,635
5,442|
|||160,769|
|||46,639
114,130|
|||160,769|
## **9 Support costs**
|**Support costs Governance**
**costs**
**£**
**£**
Staff costs
111,154
-
Accountancy
-
1,778
Legal and professional
-
9,647
Subscriptions
-
319
111,154
11,744
Analysed between
Charitable activities
111,154
11,744|**2022**
**£**
111,154
1,778
9,647
319
122,898
122,898|**2021 Basis of allocation**
**£**
103,635
Staff time
1,188 Governance
3,776 Governance
478 Governance
109,077
109,077|
|---|---|---|
- 15 -
**COMMUNITY HOUSE, ETON ROAD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **10 Trustees**
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
## **11 Employees**
The average monthly number of employees during the year was:
|||**2022**|**2021**|
|---|---|---|---|
|||**Number**|**Number**|
|Staff||9|8|
|**Employment costs**||**2022**|**2021**|
|||**£**|**£**|
|Wages and salaries||107,867|100,948|
|Social security costs||1,668|1,218|
|Other pension costs||1,619|1,469|
|||111,154|103,635|
|There were no employees whose annual remuneration was £60,000 or more.||||
|**Tangible fixed assets**||||
||**Plant and**|
**Fixtures and**|**Total**|
||**equipment**|**fittings**||
||**£**|**£**|**£**|
|**Cost**||||
|At 1 April 2021|4,957|11,845|16,802|
|Additions|998|2,554|3,552|
|At 31 March 2022|5,955|14,399|20,354|
|**Depreciation and impairment**||||
|At 1 April 2021|3,139|10,192|13,331|
|Depreciation charged in the year|687|780|1,467|
|At 31 March 2022|3,826|10,972|14,798|
|**Carrying amount**||||
|At 31 March 2022|2,129|3,427|5,556|
|At 31 March 2021|1,818|1,653|3,471|
## **12 Tangible fixed assets**
- 16 -
## **COMMUNITY HOUSE, ETON ROAD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
|**13**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Other debtors
Prepayments and accrued income
**14**
**Creditors: amounts falling due within one year**
Corporation tax payable
Trade creditors
Other creditors
Accruals and deferred income|**2022**
**£**
19,791
-
1,202
20,993
**2022**
**£**
1
4,827
360
1,533
6,721|**2021**
**£**
12,396
1,225
1,153|
|---|---|---|
|||14,774|
|||**2021**
**£**
1
11,505
340
740|
|||12,586|
- 17 -
||||**Balance at**|**31 March**|**2022**|**£**|21,013|-|2,389|136|4,684|-|-|-|4,550|-|-|7,000|-|39,772|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Restricted funds**|The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:|**Movement in funds**
**Movement in funds**|**Balance at**
**Incoming**
**Resources**
**Balance at**
**Incoming**
**Resources**|**1 April 2020**
**resources**
**expended**
**1 April 2021**
**resources**
**expended**||**£**
**£**
**£**
**£**
**£**
**£**|Children In Need
7,785
37,899
(35,755)
9,929
39,743
(28,659)|Newport City Council
-
-
-
-
5,600
(5,600)|Police & Crime Commissioner for Gwent
7
48,351
(46,264)
2,094
48,351
(48,056)|Pobl Trust
164
-
-
164
-
(28)|People's Health Trust
8,787
-
(44)
8,743
-
(4,059)|Gavo
-
-
-
-
4,149
(4,149)|Newport MIND (Comic Relief)
-
16,269
(13,694)
2,575
16,839
(19,414)|Newport MIND (Youth Endowment Fund)
-
12,928
(12,640)
288
9,954
(10,242)|Baby Bundles (Community Foundation Wales)
-
5,050
(5,000)
50
4,500
-|Jehu Project (LGBTQ+ Project)
-
2,736
(734)
2,002
120
(2,122)|Race Equality First
-
-
-
-
5,831
(5,831)|Food Poverty
-
-
-
-
7,000
-|Hall Renovation
-
-
-
-
12,318
(12,318)|16,743
123,233
(114,131)
25,845
154,405
(140,478)|
|**15**|||||||||||||||||||||
|**Restricted funds**
**(Continued)**|**Children In Need**|Wages and expenses of youth workers at Community House.|**Newport City Council**|Contribution to Maindee youth group to deliver youth service and to help cover youth worker costs.|**Police & Crime Commissioner for Gwent**|**Police & Crime Commissioner for Gwent**|Wages and expenses for a community youth project.|**Pobl Trust**|Expenses to pay for activities and day trips for young people.|**People's Health Trust**|Support for Community House, Community Connections project.|**GAVO**|This is to support with the core funding costs to assist with winter pressures and to raise visibility of the project to the community.|**Newport MIND (Comic Relief)**|Expenses for Piece by Piece, Community Youth Project and Literature Wales project to support young people and their families who have experienced recent trauma. The|project will aid to support those from a BAME and LGBTQ+ background to understand and help overcome the barriers they can face when accessing mental health services.|**Newport MIND (Youth endowment fund)**|Expenses for The Word on the Street project where Community House brings youth work and mental health conversations onto the streets. The aim is to support and engage|with the young people of Newport in the safety of their own environment and to have conversations with them about their wellbeing and mental health.|**Baby Bundles**|Expenses to provide support for women and families in need during pregnancy and up to when the baby is 3 years of age. The project aims to pass on maternity, baby clothes,|essential sundries (nappies, wet wipes and food) and equipment to women and families in need. Through referrals, they provide support to families in difficult situations and in|essential sundries (nappies, wet wipes and food) and equipment to women and families in need. Through referrals, they provide support to families in difficult situations and in|crisis.|**Jehu Project (LGBTQ+ Project)**|Expenses to support the LGBTQ+ community in Newport. This is a youth led project that aims to engage young people, provide a safe space and offer support on a one to one|and (eventually) group basis.|and (eventually) group basis.|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**15**|||||||||||||||||||||||||||||
|**Restricted funds**
**(Continued)**|**Race Equality First**|To improve the health and wellbeing of multicultural communities residing in the Maindee area of Newport.|**Food Poverty**|To purchase and install a new cooker.|**Hall Renovation**|This was predominantly essential ceiling repairs, but also included work carried out on the windows and the stage. The maintenance of the hall was necessary so that the|Maindee community could benefit from its use.|
|---|---|---|---|---|---|---|---|
|**15**||||||||
**COMMUNITY HOUSE, ETON ROAD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **16 Unrestricted funds - General**
These are unrestricted funds which are material to the Charity's activities made up as follows:
|||||**Movement in funds**|**Movement in funds**|**Movement in funds**||||
|---|---|---|---|---|---|---|---|---|---|
||**Balance at**|**1**|**April 2021**|**Incoming**|**Resources**||**Transfers**||**Balance at 31 March**|
|||||**resources**|**expended**||||**2022**|
||||**£**|**£**|**£**||**£**||**£**|
|General Funds|||53,437|71,307|(42,153)||(30,000)||52,591|
||||53,437|71,307|(42,153)||(30,000)||52,591|
## **17 Designated funds**
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
||**Incoming**||**Balance at**|**Transfers**|**Balance at**|
|---|---|---|---|---|---|
||**resources**|**1**|**April 2021**||**31 March**|
||||||**2022**|
||**£**||**£**|**£**|**£**|
|Emergency fund|-||-|30,000|30,000|
||-||-|30,000|30,000|
## **18 Analysis of net assets between funds**
|**Unrestriced**
**funds**
**Restricted**
**funds**
**£**
**£**
Fund balances at 31 March 2022 are represented by:
Fixed assets
3,607
1,949
Debtors
9,440
11,553
Cash at bank and in hand
76,220
26,315
Creditors
(6,676)
(45)
82,591
39,772|**Total**
**£**
5,556
20,993
102,535
(6,721)
122,363|
|---|---|
- 21 -
**COMMUNITY HOUSE, ETON ROAD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **19 Related party transactions**
## **Remuneration of key management personnel**
|Aggregate compensation
**20**
**Cash generated from operations**
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation of tangible fixed assets
Movements in working capital:
(Increase) in debtors
(Decrease)/increase in creditors
**Cash generated from operations**|**2022**
**£**
-
**2022**
**£**
43,081
(5)
1,467
(6,219)
(5,865)
32,459|**2021**
**£**
9,350
**2021**
**£**
27,486
(56)
368
(9,140)
7,850
26,508|
|---|---|---|
**21 Analysis of changes in net funds**
The Charity had no debt during the year.
- 22 -