##
##
##
##
##
##
##
##
##
|q+q
COMMUNITYAS$OC'ATION|lApri|l2022- 31|March2|
|---|---|---|---|
|Financials|31/03/2023|31/03/2022|31/03/2021|
|Total lncomeRaised|f133,180|f93,386|877,602|
|Grants|86,144|[24,000|127,460|
|Fundraising|e108,750|f59,386|f55,677|
|Gift Aid|f.12,447|f8,154||
|TotalFundsCarriedForward|t87,572|€66,597|t71,790|
|hemselvesasanindependent organisati|
on);andtheBoun|
ds GreenFoo|
|---|---|---|
|Balances atyearend-|||
|Splifoffundsbysubgroup
Finsbury Gardens|31/A3/2023
-t284.U|31/03/2022
t2,521.98|
|CommunityGarden|82,170.71|L2,087.14|
|Bowes Park Community Association|€5,141.80|85,922.83|
|WeLove MvddletonRoad|82,317.92|82,659.30|
|BoundsGreenFood Bank|f76,579.91|t31,727.17|
|MRCBS|f.1,646.71|N/A|
##
##
##
##
##
##
##
|SectionAStatement offinanci
account)|al activities|(inclu|dingsu|mmary in|come and e|xpenditure|
|---|---|---|---|---|---|---|
|RecommendedcategorlecbyaclMty|funds
I|income
I|fundg|funds
s|Totalfunds
€|Pdoryoarfunds
e|
|lncome (Note3)|||||||
|lncoma and ondowmQntrfrom:|||||||
|DondorBandl€gada6|888,545||||888,545|718,073|
|Chatlablea.dvtts|||||||
|Total|888.545||||888.545|718.073|
|Expendltura(Noto6)|||||||
|Epondlhrrron:|||||||
|Ralslrufirnd8|||||||
|Charitablsactvlt€f|848,350||||848,350|719,383|
|Olh€r|I,021||3,750||11,771|3,883|
|Tobl|855.372||3-750||8,60_122|723-2ffi|
|Netlncome(expenditure)beforetar for|32,173||3,750||28,423|5,193|
|thereportingperiod|||||||
|Taxpayaue|||||||
|Netlncome(erpenditurc)aftertax
before investmentgains{losses}|32,175||3,750||28,423|5,193|
|irvostnentg|||||||
|Netincome(expenditure)|32,173||3,750||28,423|5,193|
|Extraordlnaryilems|||||||
|Transfiecbetweenfunde|||||||
|Otherrecognlsedgalnsl(looses):|||||||
|Gains and frcssGofl rcvdualionof fu(od asSot8 forlh6|||||||
|cilarlysorvn u8o|||||||
|Oth€rgatn8(l6s€8)|||||||
|Netmovqnentinfunds|32,173||3,75{t||28.423|5,193|
|Rxonclllafronof|||||||
|funds:|||||||
|TotalfurdEbmughtfoMard|66.597||||66.597|71.7W|
|Totalfundscarrledforuard|98.770||3,75{t||95.020|66,597|
||||||11Urldaj|11Urldaj|
|---|---|---|---|---|---|---|
||||||I#t4'6||
|SectionB|Balance sheet||||||
|||Unrr3trlcted
fund8
f|Restrictad
lncom.fundt
f,|Endflvment
ftlnds
€|ToteltilryEr
€|Totrlh3tFr
€|
|Fixed assets|||||||
|lrtanglbl.a36etB
Tanglble acrods|(ildo15)
(llob{a}||||||
|Heritagcrssets|(NotorO)||||||
|lnvectmentg|(No(e17)||||||
|Tobt ftxsrtasae{s|||||||
|Current assets
Stocts|(xelE)|5.165|||5165|16.646|
|Dobtors|([otat0)|2,282|||2,282|5,793|
|lnvoatmort6
Carhat bank andln|(Notcr7.4)
hand(ilobz$|87.572|||87.572|44.S18|
|roftilct r7trtassels||s5.m0|||95.020|67.356|
|Credltors:amounts|falllngdueuiffrlnoneyear|||||760|
|(t{ob 2lll|||||||
|iret currentasseE/(lt|ebllnts)|IlElitrr-|||||
|Creditors:amountr|falllngdue after oneyear||||||
|(ilote20)|||||||
|||95,020|||s5,020|66,597|
|Funds of theCharlty|||||||
|Endowmenttun& (Note24|||||||
|Restrlc.bdlncomefunds(N624|||||||
|Unrcltrlctodfunds||s5,020|||95,020|66,597|
|Revaluafion reaerve|||||||
|Falrvalusr€cerve|||||||
|Totalfutfrs||95.020|||95,020|66.|
|PrintName
'r-l\'\mrlk\Lttck(|3c l2|?1|
|---|---|---|
|Signatulp|Dat ddhn|Vlayy|
|\r\ k\LLlc(|:3ct tz
Piintnam€|?<|
##
##
##
##
##
##
##
##
##
##
##
|lncomafromlntarurt
royaltbsanddMdandr|Thisi6includ€dintho accountB when roceiptis probable andtho amountrec€i\rable
can bem@srrsdrdhbly.|No'
II|No'
II|N/a'|
|---|---|---|---|---|
|lncom€fiom mambarthlp
subacriptiont|Mombership subscridi.5lts rcceivedinthenature of a gift ar6 re@gnisodinDonatrons
and Logaciss.|||N/a'|
||Mombsrshipsubsdiptionswhicfigivosa membor therightto hry soMcosorotl6r||||
||bonelttsarGrgcogntssd ashcomooamo{ll?omtr6prolrlsbnolgoodsand sorvlcesas||||
||incomefionr cfEtitable sctivities.||||
|Sattbmantoflnturanc.
clefona|lnsurancadaimsar€ only includedintheSoFAwhen the goneral incomo
criteria are met(5.10to 5.12 FRS102 SORP)and are includEd as an it6m
incomeinthe SoFA.
rEcogniuon
ofothsr|II|||
|lnwltmsntgalnsrnd
lorio!|Thi6 includos anyrsalbedor unroalisedgainsor,o€soaonthe sale ofinvestmenband
anygainorlGsrasultingfoinrevaluinginvostments to mark€t valueat the6nd ofth€
ysar.||||
|2.3 EXPENDITURE|AND LIABILITIES||||
|Llabllttvr€cooni$on
-|Liabiliti€saI€rBcognbodwhersitismorclikely thannot thattherotsa logalor
conEtsucrtivoobligafDn committing the charity topayout r6sdlrcGe andtheamountof
the obligation can be moa3ur€dwithr€asonaDlocertaitty.|Yes'
II|No'|N/a'|
|Govrrnaneandtupport
Go.t3|Supportcost$ heve been allocat6d betw€€n govomance coBB and other suppoIt.
GovemancecGBcomprkoallcGtsinvoMngpublicaccountabilLvofthe charity and|Yes*|No'||
||i6complienc6 with rogulalion andgoodpraclice.||||
||SupportcctsindudecanEal functions andhav6 boen allocated!o aclivitycost||||
||catggpries on a basis con8is(ont with thet5eotBsourcos,ogallocatingptsp€ttyco918
byfloor areas,dpercaplt,staff costsbytlEtim€sp€rtendothor co€tsbythoir|Yas'|||
||usage.||||
|Grantswithperfomenc.
@ndltona|Whereliectatitygives a grant with conditionsioritspaynentbeing a spocifrc levelof
seNiceor output to beptovid€d,sudlgrants at€ only recognisod in the SoFA oncetho
rocipiontofthegranthasprovked the specifieIeatistically avoid tho commitment, a liebility for the full fundingobligdionmust be
recognis€d.|Yes'||7|
|R.dundancycost|Thectaritymade no t€dundancyFymentsdulingthereporting period.|Yes*
IT|No'|N/a'|
|Dclenldlncorne|No matorial item ofdefansdincome hag b6sn includedinthe accounts.|||Z|
|CrDdltors|The charity has cIeditorswfiichare mea8uted atsettl€$entamounts l6ssanylrade
discounts|Yes'|No'|N/a'|
|Provblons forllabllltiot|Aliability is moasurcd on rocognition atitBhistoricalco3tand then 3ubs€quently
maasurod at the best estimate of the amount roquirod tosstl€theobligefbnatthe
reporting date|IIE|||
|Ba3lcfnancLt
:j,:_-."-:.:-'
ln3mrmenta|The charity accounts fur basic financialinstuments otlinitial rscognitionaspar
paragraph 10.7 FRS102SORP.Subs6qu€nt measurbment is as p€r paragraphs
it.t7tott.rg,FRslo2 soRp.|II|No'|N,la'|
|2.4 ASSETS|||||
|TsnglbL fixed.taa$,or|These arecapitalbodifth€y can beused for more than one!Ear,and coet atleast||||
|urebycharity|They are valued atcost^|Yes'
IIE||N/a'|
||The depreciation rat6s and methods usod arodlsdosedinnote14.||||
||Tho aharity haairtngibla fixedassda,that i3,notrfionobryaistslhat60 nothavs||||
|lntanglbhtucd .3!at8|phlI3ical substance bot ars id€ntifiablo and arecontrdledbytho charity through
custody or l6galrighb.The amortisatlcn ratg6 andm€thodsusod arsdisdog6din
not615-|II|||
|||||N/a"|
||Th6yarBvalu6d at cost.||||
||Th6 charity hasheritrge 6ss€b,fiatis,non{onetaryassets with historic, artistic,||||
|Herltgre$ott|sciontific, iechnological,geophyricalor envi]onmBntelqualitiesthal arehsldand
maintainedprinc{p6[yfor their cofiuibution to knorvledgE andculturo-The depreciation||||
||rat6s and methods usoda9disclcodin note16.||||
||They are valued at cost.|IIE|||
||Fixed ass€t invostrnentsinquotedshar63, tradedbonds andSimllarinvostments are||||
|lnvartmonts|valued at initially atcostand sub€equently atlairvalue (their market value)atthe),Bar
end.The same aeatrnontbappliedto unlBted investrnents unless fair valuecennot|Yss"|No'|N/ar|
||be measurBd roliablyinwhich casoitis measu,Ed atcGst163 impeimant"||||
##
##
|SectionC|Notestothe acco|unts||co||
|---|---|---|---|---|---|
|Note3|lncome||Rsatul.iedlnffi|||
||Analyrlrof lncorne|Uflr.lrictdfund3|tundr|EndilmentfundaTot'lltrnds|Prloryg*|
|||||e||
|Oonatlon!|onations andoifis|108.750||108.750|59,386|
|and legacles:|Atd
lmacix|12,47||12.447|8.154|
||Generalgrants providedbygovemmenuother
nharitia<|6,144||6,144|24,@O|
||Membership subscriptions and sponso.ships
whidram in crrhefanmdonalims|1,785||1,785|1,855|
||)onated ooods.facilitimandservices|758.591||758.591|621.663|
||)ther|828||E2E|3.015|
|||888,545||888,5.15|718,073|
|Charitable|Events income|||||
|actMties:||||||
||Tobl|||||
##
|Note 4|Analysi|eof receipts ofg|ovemment grants|||
|---|---|---|---|---|---|
|||||This year
I||
|Govemmontgrant|I|larinqev|Council||5,&4|
||||||5.644|
|||||Lastyear
I||
|Govemmentgrant|I|Harinoev|Council||1.000|
|Govemmentgrant|2|||||
|Govemmentgrant|3|||||
||||||,,000|
##
##
|Section|C||Notes to th|eaccounts||(cont)|(cont)|
|---|---|---|---|---|---|---|---|
|Note6|Expenditure||This|year||lastpar||
||||Ro3tricted|||Rs€[dcfied||
|Analysls||Unratricledincomo
funds
funds||Endwment
funds|Total
funds|Unrs€trlcte income
dfunds funlr|Endowmonl
fundsTd.lfunds|
|funds:
on|||||€||e,|
|Stagingfundraising events||||||||
|Total expenditure on raisingfunds||||||||
|Expendifure on charitablo|activitios:|||||||
|Food Bank expenses||u7,79)|||u7.7n|719.38i]|719,383|
|Stagedfundraising events||||||||
|Donations to other charities||560|||560|||
|Total expenditure oncharitable||8,18,350|||848,350|710,38:t|7r9,383|
|xpenses||6,UZt|J,,cU||'t'l,tt-l|J,UUJ|J,6OJ|
|T&lotherexpenditurc||8,021|3,750||11,7f1|3,883|3,883|
|TOTALEXPENDMJRE||856.372|3,75{'||880,122|723,206|723,268|
##
##
|Analyais ofexpenditurc on charitable ac'|tivities|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||This|treal|||Laet|year|||
|A6tMtyorprogrammo|Ac{iviths
undertaken
dir€cty|Grant
fundingof
actMties|Support
Goltr|Totalthir
)/oar|Activities
undertaken
directly|Grant
tundingof
ac'tivitio6|Support
Costs||Tdatlast
year|
||f|€||f,|€|t||f|€|
|Food Bank expenses|u7,790|||u7,790|719,38i,||||719,383|
|Stagedfundraising events||||||||||
|Donations to other charities|580|||560||||||
|To[al|848,3lr0|||848,31t0|7r9,383||||719,383|
##
##
|SectionC
Notesto the accounts
Note10
Detailsofcertain types of expenditure
Note10.{Feesforexamination of theaccounts||cont|
|---|---|---|
||This year
t|Last year
I|
|lndependentuamlnedsftee|||
|Aesuraneseru'lcesodrer than Independent examlnation|||
|Taxadvlsoryftas|||
|Otherrses (furexample: financialadvle,consultancy,muntancyson ices)paidb|||
|$eindependonteramlner|||
##
##
##
##
|18.1PleaseStethe carrying amo|unt ofstodrandwor*inptoglsssanaly|unt ofstodrandwor*inptoglsssanaly|sed betweena|ctffiles.||
|---|---|---|---|---|---|
||Stock||Donated|goods||
||||||Work In|
||For|For resale|For|For resale|progre8s|
||disfiibution||distribution|||
||t|t|t|f|€|
|Charttable acffvlfles:||||||
|Wr,tU|3,169|7y|12,743|||
|MInWN|s9,109||758,591|||
|@rsrdinpaff|61,U5|162|767,674|||
|hnrntred
Mry|93:}|re|3,660|||
|Other tradlngactltdUee:||||||
|Wng||||||
|AMInNd||||||
|Erryrtnsrdnprftd||||||
|Wtd||||||
|Clordry||||||
|(Xhen||||||
|Opaflq||||||
|AdNlnWW||||||
|Elryrrrardlnrrr'lod||||||
|nryhd||||||
|C/mrrry||||||
|Tofialthlsymr|933|572|3,660|||
|Totailptwfursygry|3,169|7U|12,743|||
##
##
##
##
##
##
##
##
|Amounts|fallingdue|Amounts fallingdueafter|Amounts fallingdueafter|
|---|---|---|---|
|within|oneyear|morethan|one year|
|Thisyear|Last year|This year|Lastyear|
|€|€|E|f,|
||760|||
||760|||
##
|This year|Last|year|
|---|---|---|
||Thisyear
g|Lastyear
t|
##
##
##
|This year|Lastyear|
|---|---|
|f,|t|
|Et,5t2|44,918|
|87,572|44,918|
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees** Charity Name Bowes Park Community Association **On accounts for the year** 31 March 2023 **Charity no** 1140433 **ended (if any) Set out on pages** (remember to include the page numbers of additional sheets)
**Report to the trustees**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **DD / MM / YYYY** .
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** [The charity’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of [insert name of applicable listed body]]. _Delete_ [ ] _if not applicable._
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed: Name:** Tom Gee
**Date:** 24/12/23
## **Relevant professional** CIPFA
**Oct 2018**
1
**IER**
## **qualification(s) or body (if any):**
**Address:** London, E3 2FQ
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
**Oct 2018**
2
**IER**