2024-03-31-accounts

Charity registration number 1140184 (England and Wales)

Company registration number 06928624

COMMUNITY HOUSE, ETON ROAD

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

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

CONTENTS

	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 financial statements	10 - 22

COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

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 2024.

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) provides universal and targeted youth work, play work, detached (street) work 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.

• CYP has been funded by BBC Children in Need since 2012 and Gwent Police & Crime Commissioner’s (PCC) Fund since 2018. It has continued to work in partnership with, or be funded by, various agencies, including Newport City Council (NCC) (including a NCC & ABUHB Participatory Budgeting Fund award), Asda Foundation, Gwent Association of Voluntary Organisations (GAVO), Lliswerry High School, Sported, UK Youth and a productive team of staff and volunteer placement students from the University of South Wales youth and community degree courses.

• 1 -

COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

• 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 and a donation from the Monmouthshire Masonic trust Fund, enabling a temporary part-time worker to be employed to assist with sorting and distribution.

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).

• 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, is the only regular community service provider outside of GP surgeries, both in our counselling room and attending several group activities and events;

• Coffee ’n Laughs is a well-established women’s group for all ages, nationalities and faiths, meeting for wellbeing, education and socialization.

• Slimming World continues to be a stalwart for its regulars;

• Maindee Men is a safe space for elderly Pakistani men to meet regularly.

• FoodCycle provides weekly hot community 3-course meals to about 40 attendees using donated food – their teams of volunteers collect pre-arranged food from supermarkets, others cook the meals and yet others come to serve them.

• The Sene-Gambian Association run Islamic classes for children three evenings a week.

• Bulgarian Saturday School continues to provide fortnightly classes to infant, junior and high school pupils;

• Empire Gymnastics started weekly gymnastic classes for beginners. These were handed over to Wye Gymnastics in January, 2024.

• Newport Mind used our Consulting Room while their building was being refurbished;

We hosted several occasional activities and events. These included those run by:

• Maindee Festival – CHER provided refreshments and information as well as the Interfaith Candle-Lighting Ceremony,

• TLC, arising from the former lunch club for the elderly, sadly had to close after several years of service by dedicated volunteers;

• Community meetings on specific issues;

• The Aneurin Bevan University Health Board (ABUHB) continues to use the building as a trusted place to host Covid Vaccination days and NHS Roadshows in partnership with Muslim Doctors Cymru and other local well-being groups;

• Polling Station for local government elections;

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COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

• The Sudanese Community Association support events and Eid religious events;

• 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 have greatly felt 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 £58,960 (2023 - £45,103). 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 end the charity held unrestricted reserves of £111,642 (2023 - £96,782); this includes £30,000 which has been designated for an emergency fund, three month's expenditure of £58,960; this leaves £22,682 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 outgoing resources of £8,169 (2023 - net incoming resourses £40,562).

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

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COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

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 2023/24 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.

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. The charity enlisted the assistance of outside bodies, such as Gwent Association of Voluntary Organisations, whose Community Development Officer ran an Away Day for our trustees and staff to consider the way forward.

During this time, the Chair of trustees has been supervising core staff, acting as building manager and stimulating more community links. 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. This pressure shows no sign of abating as community demands grow and expectations increase from multi-agency, policy and legislation changes.

Sarah Miller was the full-time Lead Youth Worker, providing much valued management of the CYP project including sourcing, applying for and reporting on project funding. In January, 2024, Sarah was seconded to the new role of fulltime Community House Development Manager for two years from 1 January, 2024. We are very grateful to Sarah for stepping up to this role and her professionalism and dedication in taking on these extra responsibilities.

Aneta Baran continues to provide book-keeping services as our Finance/Admin 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 valued cleaner. Our occasional relief cleaner is Luthfa Begum, who is willingly prepared to step in at a moment’s notice when required.

Community House employs five part-time qualified youth and community workers for the Community Youth Project: Louise Armstead, Mark Bolsom, Mollie Cross, Ellyse Davies and Louise Patrick. 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 Manager and CYP project are unstintingly overseen by Vice-Chair Trustee, Catherine Haywood.

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

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

We were very saddened to hear of the death of Sandra Coombs, the last surviving Elder of Community House Presbyterian Church, after a short illness, in February, 2024. Sandra was a constant support, always taking a great interest in our progress, albeit from behind the scenes. She is 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.

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COMMUNITY HOUSE, ETON ROAD

TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The Trustees report was approved by the Board of Trustees.

.............................. Ms I Wilson MBE Trustee Dated: .........................07 / 12 / 2024

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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 2024.

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.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

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 Companies Act 2006.

• 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 Companies Act 2006 other than any requirement that the financial statements 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 financial statements 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

09 / 12 / 2024 Date: ............................

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COMMUNITY HOUSE, ETON ROAD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted Restricted funds funds 2024 2024 Notes £ £ Income from: Donations and legacies 3 13,800 - Charitable activities Provision of the Community House for the benefit of the community 4 67,388 159,309 Other trading activities 6 - - Investments 7 575 - Other income 5 - - Total income 81,763 159,309 Expenditure on: Charitable activities 9 66,903 182,338 Total expenditure 66,903 182,338 Net income/(expenditure) and movement in funds 14,860 (23,029) Reconciliation of funds: Fund balances at 1 April 2023 96,782 66,143 Fund balances at 31 March 2024 111,642 43,114	Total Unrestricted Restricted funds funds 2024 2023 2023 £ £ £ 13,800 13,617 - 226,697 55,144 165,597 - 73 - 575 21 - - (422) - 241,072 68,433 165,597 249,241 54,242 139,226 249,241 54,242 139,226 (8,169) 14,191 26,371 162,925 82,591 39,772 154,756 96,782 66,143	Total 2023 £ 13,617 - 220,741 73 21 (422) 234,030 193,468 193,468 40,562 122,363 162,925

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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COMMUNITY HOUSE, ETON ROAD

BALANCE SHEET

AS AT 31 MARCH 2024

Notes Fixed assets Tangible assets 14 Current assets Debtors 15 Cash at bank and in hand Creditors: amounts falling due within one year 16 Net current assets Total assets less current liabilities Income funds Restricted funds 19 Unrestricted funds-general Designated funds 21 General unrestricted funds	2024 £ 11,449 168,375 179,824 (34,551) 30,000 81,642	£ 9,483 145,273 154,756 43,114 111,642 154,756	2023 £ 14,676 146,681 161,357 (8,443) 30,000 66,782	£ 10,011 152,914
				162,925
				66,143 96,782
				162,925

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 2024.

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.

07 / 12 / 2024

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

..............................

Ms I Wilson MBE Trustee

Company registration number 06928624

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COMMUNITY HOUSE, ETON ROAD

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

Notes Cash flows from operating activities Cash generated from operations 25 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 generated from 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	2024 £ (2,883) - 575	£ 24,002 (2,308) - 21,694 146,681 168,375	2023 £ (7,363) 500 21	£ 50,988 (6,842) - 44,146 102,535 146,681

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COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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 or grantors 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 2024

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 2024

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

Donations and gifts Donated goods and services Other income For the ended 31 March 2024	2024 £ 2,398 11,072 330 13,800	2023 £ 2,122 11,072 423
		13,617

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 (2023 - £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	2024 £ 59,242 167,455 226,697 67,388 159,309 226,697	2023 £ 52,307 168,434
		220,741
		55,144 165,597
		220,741

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COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

5	Other income
		Unrestricted	Unrestricted
		funds	funds
		2024	2023
		£	£
	Net gain on disposal of tangible fixed assets	-	(422)
6	Other trading activities
		Unrestricted	Unrestricted
		funds	funds
		general	general
		2024	2023
		£	£
	Photocopying	-	73
7	Investments
		Unrestricted	Unrestricted
		funds	funds
		general	general
		2024	2023
		£	£
	Interest receivable	575	21
8	Net movement in funds	2024	2023
		£	£
	The net movement in funds is stated after charging/(crediting):
	Fees payable for the independent examination of the charity's financial statements	-	-
	Depreciation of owned tangible fixed assets	3,411	1,986
	Loss 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 2024

9 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 10) Share of governance costs (see note 10) Analysis by fund Unrestricted funds - general Restricted funds	2024 £ 3,411 11,072 914 1,615 6,844 1,321 872 2,872 20,389 2,697 1,317 28,521 533 82,378 147,643 19,220 249,241 66,903 182,338 249,241	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

10 Support costs

Support costs Governance costs £ £ Staff costs 147,287 - Recruitment costs 356 - Accountancy - 2,729 Legal and professional - 16,019 Subscriptions - 472 147,643 19,220 Analysed between Charitable activities 147,643 19,220	2024 £ 147,287 356 2,729 16,019 472 166,863 166,863	2023 Basis of allocation £ 122,910 Staff time - Support costs 3,193 Governance 7,216 Governance 211 Governance 133,530 133,530

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COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

11 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Employees

The average monthly number of employees during the year was:

	2024	2023
	Number	Number
Staff	12	10
Employment costs	2024	2023
	£	£
Wages and salaries	140,812	119,502
Social security costs	4,062	1,694
Other pension costs	2,413	1,714
	147,287	122,910

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

14 Tangible fixed assets

Plant and equipment Fixtures and fittings £ £ Cost At 1 April 2023 5,955 19,917 Additions 1,056 1,827 At 31 March 2024 7,011 21,744 Depreciation and impairment At 1 April 2023 4,597 11,264 Depreciation charged in the year 702 2,709 At 31 March 2024 5,299 13,973 Carrying amount At 31 March 2024 1,712 7,771 At 31 March 2023 1,358 8,653	Total £ 25,872 2,883
	28,755
	15,861 3,411
	19,272
	9,483
	10,011

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COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

15 Debtors Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 16 Creditors: amounts falling due within one year Notes Corporation tax payable Other taxation and social security Deferred income 17 Trade creditors Other creditors Accruals 17 Deferred income Other deferred income Deferred income is included in the financial statements as follows: Deferred income is included within: Current liabilities Movements in the year: Deferred income at 1 April 2023 Resources deferred in the year Deferred income at 31 March 2024	2024 £ 9,808 - 1,641 11,449 2024 £ 1 2,583 23,000 5,631 616 2,720 34,551 2024 £ 23,000	2023 £ 11,219 72 3,385
		14,676
		2023 £ 1 2,056 - 3,456 523 2,407
		8,443
		2023 £ -
	2024 £ 23,000 - 23,000 23,000	2023 £ -
		- -
		-

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COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

18	Retirement benefit schemes
		2024	2023
	Defined contribution schemes	£	£
	Charge to profit or loss in respect of defined contribution schemes	2,413	1,714

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

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Restricted funds	The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.	Movement in funds Movement in funds	Balance at Incoming Resources Balance at Incoming Resources Balance at	1 April 2022 resources expended 1 April 2023 resources expended 31 March	2024	£ £ £ £ £ £ £	Children In Need 21,013 40,248 (34,880) 26,381 26,437 (48,571) 4,247	Mothers Together - 25,000 (14,997) - 5,225 (5,225) -	Newport City Council Summer Programme - 1,500 (1,500) 10,003 - (10,003) -	Police & Crime Commissioner for Gwent 2,389 48,351 (48,827) 1,913 49,886 (50,355) 1,444	Baby Bundles Donation 550 - (550) - - - -	Pobl Trust 136 1,000 (587) 549 - (143) 406	People's Health Trust 4,684 14,937 (9,510) 10,111 5,974 (16,085) -	Gavo - - - - 9,387 (4,705) 4,682	Participatory Budgeting Newport City Council/ABUHB (Baby Bundles) 4,000 9,886 (4,259) 9,627 1,500 (8,474) 2,653	Newport Live - - - 640 - - 640	Newport City Council (Food Poverty) 7,000 - (292) 6,708 - (1,750) 4,958	Garfield Weston Foundation - - - - 20,000 - 20,000	UK Youth - 9,775 (9,775) - 23,000 (23,000) -	Sported Grant - 900 (839) 61 2,000 (61) 2,000	Newport City Council Youth Service - 13,000 (12,850) 150 15,000 (13,966) 1,184	ASDA Foundation - 1,000 (360) - 900 - 900	39,772 165,597 (139,226) 66,143 159,309 (182,338) 43,114
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Restricted funds (Continued)	Children In Need	Wages and expenses of youth workers at Community House.	Newport City Council Youth Service	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.	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.	Garfield Weston Foundation	This is to support with the core funding costs.	UK Youth	Support for Community House, Community Youth project.	Newport City Council Food Poverty	To purchase and install a new cooker.
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Restricted funds (Continued)	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 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	a safe space to explore doing various craft, cooking, art and well-being activities and meet with	professionals from child-care organisations.
19

COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

20 Unrestricted funds - general

These are unrestricted funds which are material to the Charity's activities.

				Movement in funds	Movement in funds	Movement in funds
	Balance at	1	April 2023	Incoming	Resources		Transfers	Balance at 31 March
				resources	expended			2024
			£	£	£		£	£
General Funds			96,782	81,763	(66,903)		-	111,642
			96,782	81,763	(66,903)		-	111,642

21 Designated funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

	Balance at	Balance at	Incoming	Balance at	Balance at	Incoming	Balance at
	1 April 2022		resources	1 April 2023		resources	31 March
							2024
		£	£		£	£	£
Emergency fund	30,000		-	30,000		-	30,000
	30,000		-	30,000		-	30,000
Analysis of net assets between funds
			Unrestriced		Restricted		Total
				funds		funds
				£		£	£
Fund balances at 31 March 2024 are represented by:
Fixed assets				1,260		8,223	9,483
Debtors				11,449		-	11,449
Cash at bank and in hand			128,338			40,037	168,375
Creditors			(29,405)			(5,146)	(34,551)
			111,642			43,114	154,756

22 Analysis of net assets between funds

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COMMUNITY HOUSE, ETON ROAD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

23 Related party transactions Remuneration of key management personnel The remuneration of key management personnel was as follows: Aggregate compensation 24 Analysis of changes in net funds The Charity had no material debt during the year. 25 Cash generated from operations (Deficit)/surpus for the year Adjustments for: Investment income recognised in statement of financial activities (Gain)/loss on disposal of tangible fixed assets Depreciation of tangible fixed assets Movements in working capital: Decrease in debtors Increase in creditors Increase in deferred income Cash generated from operations		2023 £ - 2023 £ 40,562 (21) 422 1,986 6,317 1,722 - 50,988
	2024 £ 34,575
	2024 £ (8,169) (575) - 3,411 3,227 3,108 23,000 24,002

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