2023-03-31-accounts

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JPG/SAM/N03211LTD/466256

11 December 2023

Private and Confidential

newport@uhy-uk.com

Ms I Wilson Community House Eton Road Community House Eton Road Newport NP19 0BL

Dear Ingrid

Community House Eton Road

I have pleasure in attaching the following documents for your attention for the year ended 31 March 2023 and would be grateful if you would you please arrange for them to be signed electronically as follows:

ACCOUNTS

Full financial statements on the Trustees Report and the Balance Sheet Letter of Representation

The Year End Journals are enclosed for your retention.

H M Revenue & Customs requires that all accounts submitted to it, either directly or in the form of the summary on the tax return, should show a true and fair view of the business profit or loss and state of affairs at the accounting date. We have prepared these accounts to show such a view based on the information supplied to us by you, but we have not carried out an audit to confirm the position.

We would be grateful if you would carefully examine the accounts and computations and ensure that you are satisfied that the accounts properly reflect the businesses results and, in particular, that all business income has been properly included and that all expenses were properly incurred for the purposes of the business. If any part requires further clarification, please contact me.

Please note that the accounts need to be filed at Companies House by 31 December 2023.

Please let me know if you require bound copies for your records.

UHY Hacker Young, Chartered Accountants is a trading name of Peacheys CA Ltd.

Chartered Accountants URI eee

CORPORATION TAX

You will see from the computation that the company has no tax to pay for the period.

The return was prepared from information extracted from the accounts and computations. However, in law the company is responsible for ensuring that its returns are complete and correct. Please therefore check the return and the computations and call me if you have any queries.

Please note, that we are unable to proceed with filing the accounts and tax return with the relevant authorities until all enclosed documents have been returned signed.

Yours sincerely

JOHN GRIFFITHS AUDIT PARTNER john.griffiths@uhyuk.com

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 2023

COMMUNITY HOUSE, ETON ROAD

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	Mrs S Muhammed
	Rev J Jones
	Ms I Wilson MBE
	Mrs S Lewis
	Ms C Haywood
	Ms K Smith	(Appointed 13 July 2023)
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
	Bradbury House
	Mission Court
	Newport
	Gwent
	United Kingdom
	NP20 2DW

COMMUNITY HOUSE, ETON ROAD

	Page
Trustees report	1 - 5
Independent examiner's report	6
Statement of financial activities	7
Balance sheet	8
Statement of cash flows	9
Notes to the accounts	10 - 21

COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

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 2023.

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 classes, advice sessions and meetings;
Continuing to maintain space for worship, reflection and interfaith dialogue;
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:
Our Community Youth Project (CYP), funded by BBC Children in Need since 2012 and Gwent Police & Crime Commissioner’s (PCC) Fund since 2018, continued to work in partnership with various agencies, including Newport Mind, Newport City Council (NCC) (including a NCC & ABUHB Participatory Budgeting Fund award), Levelling the Playing Field, Maindee Primary School, Urban Circle, Sported, Pobl Trust and a productive team of staff and volunteer placement students from the University of South Wales youth and community degree courses.
CYP 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. 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, across Newport and beyond, on their own or alongside other youth agencies.
The Community Connections Project, funded by the People’s Health Trust (PHT), continued to provide activities for both the Coffee&Laughs intergenerational, multicultural friendship group for women and the Maindee Men friendship group. The flurry of creative activity, reminiscence, exercise and trips in the final post-Covid years of this treasured project, has been testament to the commitment and enthusiasm of all involved.
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COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Baby Bundles is a support project providing clothes, equipment and consumables like nappies and baby milk for needy new mums referred by health and refugee professionals. The project is grateful for all its donations in kind and the contribution from its valued volunteers who assist with sorting these donations received ready for distribution. An added boost has been provided by the NCC & ABUHB Participatory Budgeting Fund award, enabling a temporary part-time worker to be employed to assist with sorting and distribution.
Mothers Together – a partnership with Maindee Primary School, also with support from a NCC & ABUHB Participatory Budgeting Fund award, piloted bringing parents and their babies together in a safe space to explore doing various craft, cooking, art and well-being activities and meet with professionals from child-care organisations.

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 seem to want and support. We continue to keep in regular contact with group leaders and the wider community, sustain momentum and find innovative ways to support the community during these continuing difficult times.

The trustees constantly maintain vigilance to ensure the safety of staff and users, monitoring and updating risk assessments in line with Welsh Government directives and advice.

New and existing groups have been welcomed to the building, running specific community services. CHER is extremely grateful for their room hire, without which core support the building would not be able to function:

Adult Learning Wales runs much needed classes for English for Speakers of Other Languages (ESOL). We greatly appreciated their donation of three smartboards, enhancing the provision of their classes and other community activities;
NCC European Support Project and Travelling Ahead Wales (part of TGP Cymru) – providing settlement and other advice for EU nationals in their own languages where possible;
The Outreach Psychological Health Practitioner, Afshan Morgan, has become the welcome and only regular community service provider outside of GP surgeries, both in our counselling room and attending several group activities and events, supported by NHS funding;
Slimming World continues to be a stalwart for its regulars;
Cascapella Community Choir joined us in January 2023 and continues to thrive.
FoodCycle continues to provide weekly hot community 3-course meals to about 40 punters using donated food – their teams of volunteers collect pre-arranged food from supermarkets, others cook the meals and yet others come to serve them. We are thrilled that FoodCycle has now extended its services in Wales to Cardiff and Swansea;
Bulgarian Saturday School continues to provide fortnightly classes to infant, junior and high school pupils;
Newport Mind young people’s project, Piece by Piece, assisted with responses to trauma;
Hungarian Board Games stimulated children’s 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 creating lullabies for young children;
Maindee Festival – CHER provided refreshments and information as well as the Interfaith Candle-Lighting Ceremony, since the festival coincided with the week of the International Peace Day which is normally celebrated at Community House;
TLC Coffee Morning pilot, arising from the former lunch club for the elderly;
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COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Community meetings on specific issues, including Holocaust Memorial Day by the Gwent Police Crime Commissioner’s office and Jessica Morden MP holding a surgery with the Turkish community after the earthquake affecting family members here;
The Aneurin Bevan University Health Board (ABUHB) continues to use the building as a trusted place to host more Covid Vaccination days and NHS Roadshows in partnership with Muslim Doctors Cymru and other local well-being groups;
Polling Station for local government elections;
The Sudanese Community Association and Tigrani Women support events;
We do not conduct funerals at Community House, but, in acknowledgement of our very close ties, the Presbyterian Church was honoured to be asked to host the funeral of Ken Walker. Ken had supported his wife Ann as a Community House Management Committee member and youth worker for many years. Ken was also a valued close neighbour fostering dozens of children and a staunch member of Tuesday Lunch Club.
Community House Presbyterian Church was also privileged to be asked to host the funeral wake and meal of Easton Collins, who, with his Jamaican family, has led the Church of God of Prophecy on Sundays at Community House for about 25 years. The huge turnout was testament to the high esteem held by the Collins family in the community.
Our CHER Annual General Meeting was held on Zoom, serving as a reminder and gathering together of the work of so many diverse community groups connected with Community House.

The continuing demand for space and support for all these activities demonstrates the benefit that Community House brings to people as a “safe and accessible space”. We appreciate the flexibility all user groups show to others as we co-exist and work together, sometimes even juggling groups’ use of rooms to accommodate others when needed.

We are constantly on the look-out for opportunities to upgrade the building. Our community kitchen benefitted from a new electric cooker and ventilation system from Newport City Council Food Poverty funding, appropriate for catering for community meals.

However, we greatly feel the lack of significant core staff since our Co-ordinator left post in November 2020, including our not having the capacity to accommodate private functions any more.

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 £45,103 (2022 - £39,444). The Trustees consider 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 end the charity held unrestricted reserves of £96,782 (2022 - £82,591); this includes £30,000 which has been designated for an emergency fund, three month's expenditure of £45,103; this leaves £21,679 of discretionary cash.

The Charity monitors 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 £40,562 (2022 - £43,081). Incoming resources include income received from HMRC in relation to the Covid-19 Job Retention scheme totalling £0 (2022 - £2.963).

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.

COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

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 Ms I Wilson MBE Mrs S Lewis Ms C Haywood Ms K Smith (Appointed 13 July 2023)

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 stronger caring community together”.

Recruitment and appointment of new trustees

The officers who have served during the year are set out in the accounts. Marilyn Priday is our valued Company Secretary.

The charity is a membership organisation which welcomes members and advisors. Trustees can be appointed from members or advisors. At the end of 2022/23 the charity had 34 members.

The Trustees are very grateful for additional advisors and volunteers who give their support.

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.

COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Staff & Volunteers

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 multiagency, policy and legislation changes.

Aneta Baran continues 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 continues as our cleaner. Our occasional relief cleaner, prepared to step in at a moment’s notice when required, is Luthfa Begum.

Community House employs staff for the Community Youth Project. Sarah Miller is the full-time Lead Youth Worker and provides much valued management of the project including sourcing, applying for and reporting on project funding.

Sessional and part-time workers who have joined us as qualified youth and community workers, or in their final year of their degree course, are Louise Armstead, Mark Bolsom and Louise Patrick. We were sorry to lose Jerome Newman in the spring of 2023 but pleased to be able to welcome Mollie Cross and Ellyse Davies to join the strong CYP team in the summer of 2023. The young people of Newport and their families are indebted to all the CYP team, their dedication and professionalism, as they guide and support them through their many challenges and provide many meaningful activities and experiences. Our CYP staff and project are unstintingly overseen by Vice-Chair Trustee Catherine Haywood.

Louise Patrick, later joined by Louise Armstead, also ran the pilot Mothers Together Project for ten months. This project was overseen by Sally Lewis in partnership with Maindee Primary School.

The two Development Workers for the Community Connections Project: Angela Strictland and Imran Badat, continued to oversee the Coffee&Laughs and Maindee Men groups respectively, overseen by Alison Starling.

Sally-Anne Lewis continues to inspire and run the valuable Baby Bundles project, assisted by employee Jac Warren as a new sessional project support worker.

The Trustees continue to keep our various policies and procedures under review. To this end, we were very pleased to welcome Sue Calnon-Herriot to assist us as our temporary, part-time Safeguarding Officer during the winter and spring of 2022-23.

We greatly value and appreciate the accountancy and payroll support from UHY Hacker Young.

We were very saddened to hear of the sudden death of Claire Watkins, one of the founder members of the charity, in 2022. Claire was a constant inspiration and support, always taking a great interest in our progress. She has been greatly missed.

The charity could not operate without the input of time, effort and goodwill of very many volunteers and advisors and this report warmly welcomes all their contributions in addition to all our valued staff listed above.

The Trustees report was approved by the Board of Trustees.

.............................. LWifecre

.............................. Ms I Wilson MBE

Trustee Dated: .........................12 / 12 / 2023

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 2023.

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

Bradbury House Mission Court Newport Gwent NP20 2DW United Kingdom

Dated: .........................12 / 12 / 2023

COMMUNITY HOUSE, ETON ROAD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted Restricted funds funds 2023 2023 Notes £ £ Income from: Donations and legacies 3 13,617 - Charitable activities Provision of the Community House for the benefit of the Community 4 55,144 165,597 Other trading activities 5 73 - Investments 6 21 - Other income 7 (422) - Total income 68,433 165,597 Expenditure on: Charitable activities 8 54,242 139,226 Net income for the year/ Net movement in funds 14,191 26,371 Fund balances at 1 April 2022 82,591 39,772 Fund balances at 31 March 2023 96,782 66,143	Total Unrestricted Restricted funds funds 2023 2022 2022 £ £ £ 13,617 13,602 575 220,741 57,677 153,830 73 23 - 21 5 - (422) - - 234,030 71,307 154,405 193,468 42,153 140,478 40,562 29,154 13,927 122,363 53,437 25,845 162,925 82,591 39,772	Total 2022 £ 14,177 211,507 23 5 -
		225,712
		182,631
		43,081 79,282
		122,363

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.

COMMUNITY HOUSE, ETON ROAD

BALANCE SHEET AS AT 31 MARCH 2023

		2023		2022
	Notes	£	£	£	£
Fixed assets
Tangible assets	13		10,011		5,556
Current assets
Debtors	14	14,676		20,993
Cash at bank and in hand		146,681		102,535
		161,357		123,528
Creditors: amounts falling due within one
year	15	(8,443)		(6,721)
Net current assets			152,914		116,807
Total assets less current liabilities			162,925		122,363
Income funds
Restricted funds	16		66,143		39,772
Unrestricted funds-general
Designated funds	18	30,000		30,000
General unrestricted funds		66,782		52,591
			96,782		82,591
			162,925		122,363

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 2023.

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.

12 / 12 / 2023

The financial statements were approved by the Trustees on .........................

.............................. LWifecre Ms I Wilson MBE Trustee

Company registration number 06928624

COMMUNITY HOUSE, ETON ROAD

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Notes Cash flows from operating activities Cash generated from operations 21 Investing activities Purchase of tangible fixed assets Proceeds from disposal 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	2023 £ (7,363) 500 21	£ 50,988 (6,842) - 44,146 102,535 146,681	2022 £ (3,552) - 5	£ 32,459 (3,547) - 28,912 73,623 102,535

COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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.

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COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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.

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COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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 2,122 - Donated goods and services 11,072 - Other income 423 - For the year ended 31 March 2023 13,617 - For the year ended 31 March 2022 13,602 575	Total 2023 £ 2,122 11,072 423 13,617	Total 2022 £ 1,132 11,672 1,373
		14,177
		14,177

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 (2022 - £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	2023 £ 52,307 168,434 220,741 55,144 165,597 220,741	2022 £ 52,715 158,792
		211,507
		57,677 153,830
		211,507

Charitable trading income

Grant income includes £0 (2022 - £2,963) received from HMRC in relation to the Covid-19 Job Retention scheme.

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COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

5	Other trading activities
		Unrestricted	Unrestricted
		funds	funds
		general	general
		2023	2022
		£	£
	Photocopying	73	23
6	Investments
		Unrestricted	Unrestricted
		funds	funds
		general	general
		2023	2022
		£	£
	Interest receivable	21	5
7	Other income
		Unrestricted	Total
		funds
		general
		2023	2022
		£	£
	Net gain on disposal of tangible fixed assets	(422)	-

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COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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	2023 £ 1,986 11,072 664 1,266 6,087 1,462 750 5,421 3,268 974 2,487 23,963 538 59,938 122,910 10,620 193,468 54,242 139,226 193,468	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

9 Support costs

Support costs Governance costs £ £ Staff costs 122,910 - Accountancy - 3,193 Legal and professional - 7,216 Subscriptions - 211 122,910 10,620 Analysed between Charitable activities 122,910 10,620	2023 £ 122,910 3,193 7,216 211 133,530 133,530	2022 Basis of allocation £ 111,154 Staff time 1,778 Governance 9,647 Governance 319 Governance 122,898 122,898

14 -

COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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:

	2023	2022
	Number	Number
Staff	10	9
Employment costs	2023	2022
	£	£
Wages and salaries	119,502	107,867
Social security costs	1,694	1,668
Other pension costs	1,714	1,619
	122,910	111,154

There were no employees whose annual remuneration was £60,000 or more.

12 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

15 -

COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

13
Tangible fixed assets
Plant and
equipment
Fixtures and
fittings
£
£
Cost
At 1 April 2022
5,955
14,399
Additions
-
7,363
Disposals
-
(1,845)
At 31 March 2023
5,955
19,917
Depreciation and impairment
At 1 April 2022
3,826
10,972
Depreciation charged in the year
771
1,215
Eliminated in respect of disposals
-
(923)
At 31 March 2023
4,597
11,264
Carrying amount
At 31 March 2023
1,358
8,653
At 31 March 2022
2,129
3,427
14
Debtors
2023
Amounts falling due within one year:
£
Trade debtors
11,219
Other debtors
72
Prepayments and accrued income
3,385
14,676
15
Creditors: amounts falling due within one year
2023
£
Corporation tax payable
1
Other taxation and social security
2,056
Trade creditors
3,456
Other creditors
523
Accruals and deferred income
2,407
8,443

Total
£
20,354
7,363
(1,845)
25,872
14,798
1,986
(923)
15,861
10,011
5,556
2022
£
19,791
-
1,202
20,993
2022
£
1
-
4,827
360
1,533
6,721

16 -

			Balance at	31 March	2023	£	26,381	10,003	-	1,913	-	549	10,111	-	-	-	9,627	-	-	6,708	-		-	61	150	640	66,143
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 2021 resources expended 1 April 2022 resources expended		£ £ £ £ £ £	Children In Need 9,929 39,743 (28,659) 21,013 40,248 (34,880)	Participatory Budgeting Newport City Council/ABUHB (CYP) - 5,600 (5,600) - 25,000 (14,997)	Newport City Council Summer Programme - - - - 1,500 (1,500)	Police & Crime Commissioner for Gwent 2,094 48,351 (48,056) 2,389 48,351 (48,827)	Baby Bundles Donation 50 500 - 550 - (550)	Pobl Trust 164 - (28) 136 1,000 (587)	People's Health Trust 8,743 - (4,059) 4,684 14,937 (9,510)	Gavo - 4,149 (4,149) - - -	Newport MIND (Comic Relief) 2,575 16,839 (19,414) - - -	Newport MIND (Youth Endowment Fund) 288 9,954 (10,242) - - -	Participatory Budgeting Newport City Council/ABUHB (Baby Bundles) - 4,000 - 4,000 9,886 (4,259)	Jehu Project (LGBTQ+ Project) 2,002 120 (2,122) - - -	Race Equality First - 5,831 (5,831) - - -	Newport City Council (Food Poverty) - 7,000 - 7,000 - (292)	Hall Renovation Crowdfunding - 12,318 (12,318) - - -	Participatory Budgeting Newport City Council/ABUHB (Mothers	Together) - - - - 9,775 (9,775)	Sported Grant - - - - 900 (839)	Newport City Council Youth Service - - - - 13,000 (12,850)	Newport Live - - - - 1,000 (360)	25,845 154,405 (140,478) 39,772 165,597 (139,226)
16

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.	Contribution to Maindee youth group to deliver youth service and to help cover youth worker costs.	Newport City Council Summer Programme	Contribution towards the summer programme for family engagement.	Contribution towards the summer programme for family engagement.	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 aim 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.	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.	Participatory Budgeting Newport City Council/ABUHB - 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.
16

COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

17 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
	Balance at	1	April 2022	Incoming	Resources	Transfers	Balance at 31 March
				resources	expended		2023
			£	£	£	£	£
General Funds			82,591	68,433	(54,242)	-	96,782
			82,591	68,433	(54,242)	-	96,782

18 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:

	Transfers		Balance at	Incoming	Balance at
		1	April 2022	resources	31 March
					2023
	£		£	£	£
Emergency fund	30,000		30,000	-	30,000
	30,000		30,000	-	30,000

19 Analysis of net assets between funds

Unrestriced funds Restricted funds £ £ Fund balances at 31 March 2023 are represented by: Fixed assets 2,058 7,953 Debtors 12,462 2,214 Cash at bank and in hand 89,101 57,581 Creditors (6,839) (1,605) 96,782 66,143	Total £ 10,011 14,676 146,682 (8,444) 162,925

20 Related party transactions

During the year the key management personnel of the charity was Ms I Wilson MBE as the Chair of Trustees & Ms K Haywood as Vice Chair. The total employee benefits of the key management personnel for the year total £0 (2022 - £0).

20 -

COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

21 Cash generated from operations Surplus for the year Adjustments for: Investment income recognised in statement of financial activities Loss on disposal of tangible fixed assets Depreciation of tangible fixed assets Movements in working capital: Decrease/(increase) in debtors Increase/(decrease) in creditors Cash generated from operations 22 Analysis of changes in net funds The Charity had no debt during the year.	2023 £ 40,562 (21) 422 1,986 6,317 1,722 50,988	2022 £ 43,081 (5) - 1,467 (6,219) (5,865) 32,459

21 -

Community House Eton Road Community House Eton Road Newport NP19 0BL

UHY Hacker Young Lanyon House Mission Court Newport South Wales NP20 2DW

We confirm to the best of our knowledge and belief, and having made appropriate enquiries of other trustees and staff of the charity, the following representations given to you in connection with your review of the charity’s accounts for the year ended 31 March 2023 .

We acknowledge as trustees our responsibility for the accounts, which we have prepared. All the accounting records have been made available to you for the purpose of your review and all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.
We confirm that there have been no changes in the accounting policies other than those disclosed in the accounts. In our opinion, the accounting policies are appropriate to the charity and conform with generally accepted accounting principles. We confirm that all transactions and balances have been accounted for in accordance with these accounting policies.
We confirm that all assets have been included in the balance sheet.
We confirm that all assets included in the balance sheet exist.
We confirm that the charity owns all the assets included in the balance sheet, unless otherwise stated in the accounts.
We confirm that the cost (or value) of all the assets in the balance sheet are fairly stated.
We confirm that depreciation has been provided on all fixed assets with a limited economic life in accordance with the stated accounting policy. In our opinion, the rates of depreciation are reasonable.
We confirm that all liabilities have been fully recorded in the balance sheet.
We confirm that all liabilities recorded in the balance sheet are properly those of the charity.
We confirm that all liabilities have been recorded at a fair value.
We confirm that there has been no netting off of assets and liabilities.
We confirm that all income has been fully recorded and correctly classified.
The charity has not at any time during the year had any transactions with trustees and connected parties.
The charity has no contingent liabilities other than those disclosed in the accounts.
There has been no event since the balance sheet date which requires disclosing or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts.
The charity has not entered into any charitable commitments other than those disclosed in the accounts.

Yours faithfully ………………………………… Ldifgere Signed on behalf of the board

…………………………………

………………………………12 / 12 / 2023 Date

Community House, Eton Road Year ended 31/03/23

- Year end journals please date 31/03/23

Client Nom Code	Account Detail	Dr Cr £ £ Adjustment
0030 0031 0040 0041 1100 1102 1103 1230 2109 3200 3201 3203 3204 3207 3208 3209 3210 3211 3213 3219	Office Equipment Office Equipment Depreciation Furniture and Fixtures Furniture/Fixture Depreciation Debtors Control Account Other Debtors Prepayments Petty Cash Accruals General Fund Children in Need Fund Babies & Toddlers Fund Heritage Lottery Fund Pobl DYW Other source of income Newport City Council Fund Children in Needs Fund 2019/2022 Police and Crime Commissioner Fund 2019 People's Health Tr Mothers Together (Maindee Primary School) Food Poverty Grant Newport City Council	- - 2,463.00 - - 1,634.00 9,917.00 - - 1,264.00 - 369.00 369.00 - - 7,045.31 40.83 - - 1,667.00 - 9,997.42 5,257.90 - - 723.00 4,079.16 - - 549.00 2,459.17 - 10,002.77 - - 195.15 - 1,007.89 8,787.11 - - 2,213.96 - 6,708.00 - 10,003.00 - -
		45431.55 45431.55

Company Tax Return CT600 (2023) Version 3 for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a ‘Notice’ to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages.

The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Northern Ireland (NI)

Put an ‘X’ in the appropriate boxes below 5 NI trading activity 6 SME 7 NI employer 8 Special circumstances

About this return

	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below
30		fromDD MM YYYY				35		to DD MM YYYY
		0 1 0 4 2 0	2	2			3		1	0	3	2	0	2	3
	Put an ‘X’ in the appropriate boxes below
40		A repayment is due for this return period
45		Claim or relief affecting an earlier			period
50		Making more than one return for this company now
55		This return contains estimated		figures
60		Company part of a group that		is not small
65		Notice of disclosable avoidance schemes
	Transfer pricing
70		Compensating adjustment	claimed
75		Company qualifies for SME exemption

CT600(2023) Version 3

HMRC 04/23

Page 1

About this return – continued

Accounts and computations

80 I attach accounts and computations for the period to which this return relates
X
85 I attach accounts and computations for a different period 90 If you are not attaching the accounts and computations, explain why Supplementary pages enclosed
95 Loans and arrangements to participators by close companies – form CT600A
100 Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches – form CT600B 105 Group and consortium – form CT600C 110 Insurance – form CT600D 115 Charities and Community Amateur Sports Clubs (CASCs) – form CT600E X 120 Tonnage tax – form CT600F
125 Northern Ireland – form CT600G
130 Cross-border royalties – form CT600H
135 Supplementary charge in respect of ring fence trades – form CT600I
140 Disclosure of Tax Avoidance Schemes – form CT600J
141 Restitution tax – form CT600K
142 Research and Development – form CT600L 143 Freeports – form CT600M
144 Residential Property Developer Tax (RPDT) – form CT600N

Tax calculation – Turnover


145	Total turnover from trade	£						•	0	0
150	Banks, building societies, insurance	companies and		other financial		concerns
	– put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
Income

155	Trading profits				£		0	•	0	0

160	Trading losses brought forward set	against	trading	profits	£			•	0	0

165	Net trading profits –box 155 minus	box 160			£		0	•	0	0

170	Bank, building society or other interest, and profits				£			•	0	0
	from non-trading loan relationships

172 Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period

CT600(2023) Version 3

Page 2

HMRC 04/23

Income – continued

175	Annual payments not otherwise charged to Corporation Tax	£		•	0	0
	and from which Income Tax has not been deducted
180	Non-exempt dividends or distributions from non-UK resident companies	£		•	0	0
185	Income from which Income Tax has been deducted	£		•	0	0

190	Income from a property business	£		•	0	0

195	Non-trading gains on intangible fixed assets	£		•	0	0

200	Tonnage tax profits	£		•	0	0

205	Income not falling under any other heading	£		•	0	0

Chargeable gains

210	Gross chargeable gains	£		•	0	0

215	Allowable losses including losses brought forward	£		•	0	0

220	Net chargeable gains_–_box 210 minus box 215	£	0	•	0	0

Profits before deductions and reliefs

225 Losses brought forward against certain investment income £ 0 0 • 230 Non-trade deficits on loan relationships (including interest) £ 0 0 • and derivative contracts (financial instruments) brought forward set against non-trading profits 235 Profits before other deductions and reliefs – net sum of b 165 t 205 d 220 i f b 225 d 230 £ 0 0 • 0	0	0
	0	0

Deductions and reliefs


240	Losses on unquoted shares	£	•	0	0

245	Management expenses	£	•	0	0

250	UK property business losses for this or previous	£	•	0	0
	accounting period
255	Capital allowances for the purposes of management	£	•	0	0
	of the business
260	Non-trade deficits for this accounting period from loan	£	•	0	0
	relationships and derivative contracts (financial instruments)

CT600(2023) Version 3

HMRC 04/23

Page 3

Deductions and Reliefs – continued

263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs – total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax – box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0 0	263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs – total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax – box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0 0	263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs – total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax – box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0 0
	0	0

Tax calculation

326 Number of associated companies in this period
327 Number of associated companies in the first financial year
328 Number of associated companies in the second financial year
329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief

Enter how much profit has to be charged and at what rate

----- Start of picture text -----
Financial Amount of profit Rate of tax Tax
year (yyyy) %
330 2 0 2 2 335 £ 340 19% 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
----- End of picture text -----

CT600(2023) Version 3

HMRC 04/23

Page 4

Tax calculation – continued


Corporation Tax– total of boxes 345, 360, 375, 395, 410 and 425	430	£	0	•	0	0

Marginal relief	435	£		•

Corporation Tax chargeable– box 430 minus box 435	440	£	0	•	0	0

Reliefs and deductions in terms of tax

445 Community Investment Tax Relief £ • 450 Double Taxation Relief £ • 455 Put an ‘X’ in box 455 if box 450 includes an underlying rate relief claim 460 Put an ‘X’ in box 460 if box 450 includes an amount carried back from a later period 465 Advance Corporation Tax £ • 470 Total reliefs and deduction in terms of tax – total of boxes 445, 450 and 465 £ •	£												•

Coronavirus support schemes and overpayments (see CT600 Guide for definitions)


471	Coronavirus Job Retention Scheme (CJRS) received	£	•

472	CJRS entitlement	£	•

473	CJRS overpayment already assessed or voluntary disclosed	£	•

474	Other coronavirus overpayments	£	•

Energy profits levy

986 Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable £ • 0 0

Calculation of tax outstanding or overpaid


475	Net Corporation Tax liability – box 440 minus box 470	£	0	•	0	0

480	Tax payable on loans and arrangements to participators	£		•
485	Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages CT600A
490	Controlled Foreign Companies (CFC) tax payable	£		•

495	Bank levy payable	£		•

496	Bank surcharge payable	£		•

CT600(2023) Version 3

HMRC 04/23

Page 5

Calculation of tax outstanding or overpaid – continued

497 Residential Property Developer Tax (RPDT) payable £ • 500 CFC tax, bank levy, bank surcharge and RPDT payable £ • –total of boxes 490, 495, 496 and 497 501 EOGPL payable £ • 505 Supplementary charge (ring fence trades) payable £ • 510 Tax chargeable–total of boxes 475, 480, 500, 501 and 505 £ • 515 Income Tax deducted from gross income included in profits £ • 520 Income Tax repayable to the company £ • 525 Self-assessment of tax payable before restitution tax £ • and coronavirus support scheme overpayments – box 510 minus box 515 526 Coronavirus support schemes overpayment now due £ • – total of boxes 471 and 474 minus boxes 472 and 473 527 Restitution tax £ • 528 Self-assessment of tax payable £ • 0 0 0 0 0 0 0 0 0 0 0 0	£												•
	£											0	•	0	0

528 Self-assessment of tax payable – total of boxes 525, 526 and 527

Tax reconciliation


530	Research and Development credit	£	•

535	(Not currently used)	£	•

540	Creative tax credit	£	•

545	Total of Research and Development credit	£	•
	and creative tax credit –total box 530 to 540
550	Land remediation tax credit	£	•

555	Life assurance company tax credit	£	•

560	Total land remediation and life assurance company tax credit	£	•
	–total box 550 and 555
565	Capital allowances first-year tax credit	£	•

570	Surplus Research and Development credits or	£	•
	creative tax credit payable –box 545 minus box 525
575	Land remediation or life assurance company tax credit payable	£	•
	–total of boxes 545 and 560 minus boxes 525 and 570

CT600(2023) Version 3

HMRC 04/23

Page 6

Tax reconciliation – continued

----- Start of picture text -----
580 Capital allowances first-year tax credit payable £ •
–
boxes 545, 560 and 565 minus boxes 525, 570 and 575
585 Ring fence Corporation Tax included £ •
586 NI Corporation Tax included £ •
590 Ring fence supplementary charge included £ •
595 Tax already paid (and not already repaid) £ •
600 Tax outstanding £ •
–
box 525 minus boxes 545, 560, 565 and 595
605 Tax overpaid including surplus or payable credits £ •
–
total sum of boxes 545, 560, 565 and 595 minus 525
610 Group tax refunds surrendered to this company £ •
615 Research and Development expenditure credits £ •
surrendered to this company
----- End of picture text -----

Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes – goods 617 Yes – services 618 No – neither Indicators and information 620 Franked investment income/Exempt ABGH distributions £ • 0 0 625 Number of 51% group companies Put an ‘X’ in the relevant boxes, if in the period, the company: 630 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulations 631 should have made (whether it has or not) instalment payments as a very large company under the Corporation Tax (Instalment Payments) Regulations 635 is within a group payments arrangement for the period 640 has written down or sold intangible assets 645 has made cross-border royalty payments 647 Eat Out to Help Out Scheme: reimbursed discounts £ • 0 0 included as taxable income

Indicators and information

CT600(2023) Version 3

HMRC 04/23

Page 7

Information about enhanced expenditure

Research and Development (R&D) or creative enhanced expenditure

----- Start of picture text -----
650 Put an ‘X’ in box 650 if the claim is made by a small or medium-sized
enterprise (SME), including a SME subcontractor to a large company
655 Put an ‘X’ in box 655 if the claim is made by a large company
656 Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted
657 Put an ‘X’ in box 657 to confirm that an additional information form has been submitted
659 R&D expenditure qualifying for SME R&D relief £ • 0 0
660 R&D enhanced expenditure £ • 0 0
665 Creative enhanced expenditure £ • 0 0
670 R&D and creative enhanced expenditure £ • 0 0
total box 660 and box 665
675 R&D enhanced expenditure of a SME on work £ • 0 0
subcontracted to it by a large company
680 Vaccine research expenditure £ • 0 0
Land remediation enhanced expenditure
685 Enter the total enhanced expenditure £ • 0 0
----- End of picture text -----

CT600(2023) Version 3

Page 8

HMRC 04/23

Information about capital allowances and balancing charges Allowances and charges in the calculation of trading profits and losses

	Capital allowances	Capital allowances	Balancing charges	Balancing charges	Balancing charges
Annual investment allowance	690	£
Machinery and plant – super-deduction	691	£	692	£
Machinery and plant – special rate allowance	693	£	694	£
Machinery and plant – special rate pool	695	£	700	£
Machinery and plant – main pool	705	£	710	£
Structures and buildings	711	£
Business premises renovation	715	£	720	£
Other allowances and charges	725	£	730	£
	Capital allowances		Disposal		value
Electric charge-points	713	£	714	£
Enterprise zones	721	£	722	£
Zero emissions goods vehicles	723	£	724	£
Zero emissions	726	£	727	£
cars

Allowances and charges not included in the calculation of trading profits and losses

	Capital allowances	Capital allowances	Balancing charges	Balancing charges	Balancing charges
Annual investment allowance	735	£
Structures and buildings	736	£
Business premises renovation	740	£	745	£
Machinery and plant – super-deduction	741	£	742	£
Machinery and plant – special rate allowance	743	£	744	£
Other allowances and charges	750	£	755	£
	Capital allowances		Disposal		value
Electric charge-points	737	£	738	£
Enterprise zones	746	£	747	£
Zero emissions goods vehicles	748	£	749	£
Zero emissions	751	£	752	£
cars

CT600(2023) Version 3

Page 9

HMRC 04/23

Qualifying expenditure


760	Machinery and plant on which first	£	•	0	0
	year allowance is claimed
765	Designated environmentally friendly	£	•	0	0
	machinery and plant
770	Machinery and plant on long-life	£	•	0	0
	assets and integral features
771	Structures and buildings	£	•	0	0

772	Machinery and plant	£	•	0	0
	– super-deduction
773	Machinery and plant	£	•	0	0
	– special rate allowance
775	Other machinery and plant	£	•	0	0

Losses, deficits and excess amounts Amount arising

	Amount	Amount	Maximum available	Maximum available
			as group relief
Losses of trades carried on wholly	780	£	785	£
or partly in the UK Losses of trades	790	£
carried on wholly
outside the UK
Non-trade deficits	795	£	800	£
on loan relationships
and derivative contracts
UK property business losses	805	£	810	£
Overseas property business losses	815	£
Losses from miscellaneous	820	£
transactions
Capital losses	825	£
Non-trading losses on intangible fixed assets	830	£	835	£

Excess amounts

	Amount	Amount	Maximum available	Maximum available
			as group relief
Non-trade capital allowances			840	£
Qualifying donations			845	£

Management expenses	850	£	855	£

CT600(2023) Version 3

Page 10

HMRC 04/23

Northern Ireland information

856	Amount of group relief claimed which relates to NI trading losses used against rest of UK/mainstream profits	£												•	0	0
857	Amount of group relief claimed which relates to NI trading losses used against NI trading profits	£												•	0	0
858	Amount of group relief claimed which relates to rest of UK/mainstream losses used against NI trading profits	£												•	0	0

Overpayments and repayments Small repayments

860 Do not repay sums of £ • 0 0 or less.

Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.

Repayments for the period covered by this return

865	Repayment of Corporation Tax	£	•

870	Repayment of Income Tax	£	•

875	Payable Research and Development tax credit	£	•

880	Payable Research and Development expenditure credit	£	•

885	Payable creative tax credit	£	•

890	Payable land remediation or life assurance company	£	•
	tax credit
895	Payable capital allowances first-year tax credit	£	•

Surrender of tax refund within group

	Including surrenders under the Instalment Payments Regulations	Including surrenders under the Instalment Payments Regulations
900	The following amount is to be surrendered	£	•
	Put an ‘X’ in the appropriate boxes below
	the joint Notice is attached	905
	or
	will follow	910

915	Please stop repayment of the following amount	£	•
	until we send you the Notice

CT600(2023) Version 3

HMRC 04/23

Page 11

Bank details (for a person to whom a repayment is to be made)

920 Name of bank or building society

925 Branch sort code

930 Account number 935 Name of account

940 Building society reference

Payments to a person other than the company

945 Complete the authority below if you want the repayment to be made to a person other than the company I, as (enter status – for example, company secretary, treasurer, liquidator or authorised agent)

950 of (enter company name)

955 authorise (enter name)

960 of address (enter address)

965 Nominee reference

to receive payment on company’s behalf

970 Name

Declaration

975 Name

Ms I Wilson MBE

980 Date DD MM YYYY

12 / 12 / 2023

985 Status

Trustee

CT600(2023) Version 3

Page 12

HMRC 04/23

Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.

Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Information required

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity’s/CASC’S accounts for the period covered by this return.

Non-exempt amounts should be entered on form CT600 in the appropriate boxes.

Type of income Amount Enter total turnover from exempt charitable trading activities £ 0 0 • E50 Investment income – exclude any amounts included on form CT600 £ 0 0 • E55 UK land and buildings – exclude any amounts included on form CT600 £ 0 0 • E60 Gift Aid – exclude any amounts included on form CT600 £ 0 0 • E65 From other charities – exclude any amounts included on form CT600 £ 0 0 • E70 Gifts of shares or securities received £ 0 0 • E75 Gifts of real property received £ 0 0 • E80 Other sources (not included above) £ 0 0 • E85 Total of boxes E50 to E85 £ 0 0 • E90 0 3 0 4 3 2 0 3 0 4 3 2	Type of income Amount Enter total turnover from exempt charitable trading activities £ 0 0 • E50 Investment income – exclude any amounts included on form CT600 £ 0 0 • E55 UK land and buildings – exclude any amounts included on form CT600 £ 0 0 • E60 Gift Aid – exclude any amounts included on form CT600 £ 0 0 • E65 From other charities – exclude any amounts included on form CT600 £ 0 0 • E70 Gifts of shares or securities received £ 0 0 • E75 Gifts of real property received £ 0 0 • E80 Other sources (not included above) £ 0 0 • E85 Total of boxes E50 to E85 £ 0 0 • E90 0 3 0 4 3 2 0 3 0 4 3 2	Type of income Amount Enter total turnover from exempt charitable trading activities £ 0 0 • E50 Investment income – exclude any amounts included on form CT600 £ 0 0 • E55 UK land and buildings – exclude any amounts included on form CT600 £ 0 0 • E60 Gift Aid – exclude any amounts included on form CT600 £ 0 0 • E65 From other charities – exclude any amounts included on form CT600 £ 0 0 • E70 Gifts of shares or securities received £ 0 0 • E75 Gifts of real property received £ 0 0 • E80 Other sources (not included above) £ 0 0 • E85 Total of boxes E50 to E85 £ 0 0 • E90 0 3 0 4 3 2 0 3 0 4 3 2
	0	0

Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these supplementary pages

Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125 8 6 4 3 9 1 8 6 4 3 9 1	Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125 8 6 4 3 9 1 8 6 4 3 9 1	Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125 8 6 4 3 9 1 8 6 4 3 9 1
	0	0

CT600E(2015) Version 3

Page 2

HMRC 04/15

Information required

Charity/CASC assets

Charity/CASC assets
Disposals in period				Held at the		end of the period
(total consideration received)				(use accounts figures)
Tangible fixed E130 £	5	0	0	E135	£			1	0	0	1	1
assets
UK investments E140 £				E145	£
(excluding
controlled companies)
Shares in, E150 £				E155	£
and loans to,
controlled companies
Overseas E160 £				E165	£
investments
Loans and non-trade debtors				E170	£

Other current assets				E175	£		1	5	2	9	1	4

Qualifying investments and loans				E180
Applies to charities only. See CT600 Guide
Value of any non-qualifying investments and loans				E185	£
Applies to charities only. See CT600 Guide
Number of subsidiary or associated companies the charity				E190
controls at the end of the period. Exclude companies that
were dormant throughout the period

CT600E(2015) Version 3

HMRC 04/15

Page 3

Community House, Eton Road

Tax Computation

For the period 01/04/2022 to 31/03/2023

Tax Reference: 2348713871

Community House, Eton Road Period of Account 01/04/2022 - 31/03/2023

A1 Corporation tax liability for the period of account 2 A2 Corporation tax liability 2 A3 Chargeable profits 2

Profit & Loss

B1 Profit & loss

Community House, Eton Road Period of Account 01/04/2022 - 31/03/2023

A1

Total outstanding/(repayable) for the period of account

	AP to
	31/03/2023			Total
	£					£
Total Corporation Tax outstanding/(repayable)						-
A2
Corporation tax liability
						AP to
			Ref			31/03/2023
						£
Profits chargeable to corporation tax				A3		-
Tax outstanding/(repayable)						-
A3
Chargeable profits
						AP to
						31/03/2023
		Ref			£	£
Profits chargeable to corporation tax		A2				Nil

Community House, Eton Road Period of Account 01/04/2022 - 31/03/2023

B1 Profit & loss

B1 Profit & loss
	Ref	Per Accounts
		31/03/2023
		£
Profit & Loss
Turnover		-
Cost of sales		-
Distribution costs		-
Administrative expenses		-
Other operating income		-
Income from investments		-
Amounts w/o investments		-
Interest payable		-
Exceptional items		-
Profit/(Loss) before tax		-

Audit trail Audit trail

9 Dropbox Sign Sign

Community House, Eton Road Accounts and Supporting... Title Title File name File name Letter to Client Accts YE 31.03.23.pdf and 5 others Document ID Document ID 10c58709136f0763150e4a725599a40aa91fa5f7 Audit trail date format Audit trail date format DD / MM / YYYY Status Status ° Signed

12 / 12 / 2023 Sent for signature to Ingrid Wilson (ingrid@ideasuk.co.uk) 11:10:10 UTC and Paul Byett (p.byett@uhy-uk.com) from s.miles@uhy-uk.com IP: 195.224.219.58 12 / 12 / 2023 Viewed by Ingrid Wilson (ingrid@ideasuk.co.uk) 13:41:39 UTC IP: 81.132.129.13 12 / 12 / 2023 Signed by Ingrid Wilson (ingrid@ideasuk.co.uk) 13:42:33 UTC IP: 81.132.129.13 12 / 12 / 2023 Viewed by Paul Byett (p.byett@uhy-uk.com) 13:48:59 UTC IP: 195.224.219.58 12 / 12 / 2023 Signed by Paul Byett (p.byett@uhy-uk.com) 13:49:10 UTC IP: 195.224.219.58 12 / 12 / 2023 The document has been completed. 13:49:10 UTC

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1	Company name	Community House, Eton Road

2	Company registration number				0	6	9	2	8	6	2	4

3	Tax reference		2	3	4	8	7	1	3	8	7	1

4	Type of company											8

Private and Confidential

Community House Eton Road

ACCOUNTS

Please note that the accounts need to be filed at Companies House by 31 December 2023.

Chartered Accountants URI eee

CORPORATION TAX

COMMUNITY HOUSE, ETON ROAD

LEGAL AND ADMINISTRATIVE INFORMATION

CONTENTS

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities

Aims & activities

COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance

COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Financial review

COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management

Recruitment and appointment of new trustees

COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Staff & Volunteers

.............................. LWifecre

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITY HOUSE, ETON ROAD

Responsibilities and basis of report

Independent examiner's statement

UHY Hacker Young

COMMUNITY HOUSE, ETON ROAD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

COMMUNITY HOUSE, ETON ROAD

BALANCE SHEET AS AT 31 MARCH 2023

COMMUNITY HOUSE, ETON ROAD

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

1.1 Accounting convention

1.2 Going concern

1.3 Charitable funds

1.4 Incoming resources

1 Accounting policies

1.5 Resources expended

1.6 Tangible fixed assets

1.7 Financial instruments

1.8 Employee benefits

1.9 Retirement benefits

2 Critical accounting estimates and judgements

3 Donations and legacies

4 Charitable activities

Charitable trading income

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

8 Charitable activities

9 Support costs

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

10 Trustees

11 Employees

12 Taxation

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

17 Unrestricted funds - general

18 Designated funds

19 Analysis of net assets between funds

20 Related party transactions

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

- Year end journals please date 31/03/23

Your Company Tax Return

Company information

Northern Ireland (NI)

About this return

Accounts and computations

Tax calculation – Turnover

Profits before deductions and reliefs

Deductions and reliefs

Tax calculation

Tax calculation – continued