## **Company registered number 7457867 Registered charity number 1140980** ## **Mossley Community Association** ## **Financial Statements** ## **for the year ending 31st December 2020** 1 ## **Mossley Community Association** ## **Report of the Management Committee for the year ending 31[st] December 2020** ## **The Management Committee presents its report and unaudited financial statements for the year ending 31[st] December 2020** ## **Reference and Administrative Information** Charity name Mossley Community Association Charity Registration Number Company Registration Number Registered Office 1140980 7457867 Mossley Community Centre Roughtown Road,Mossley Ashton Under Lyne Lancashire OL5 0SG1 ## **Management Committee** Lesley Bill (Chair) Maxine Kidd (Vice chair) Susan Ash (Treasurer) Christine Frost (Committee Secretary) Joseph Dowthwaite Janice Taylor Paul Taylor Symon Randall David Bill (Deceased May 2020) Linda Sidebottom (Deceased Feb 2021) ## **Principal staff** Angie Taylor, Centre co-ordinator ## **Independent Examiner** A S Jenkinson The Old Vicarage, Carrhill Road, Mossley OL5 0LB ## **Bankers** The Cooperative Bank Plc 1 Balloon Street Manchester M60 4EP 2 ## **Mossley Community Association** ## **Report of the Management Committee for the year ending 31[st] December 2020** ## **Object and Activities** ## **Objects** The main objects of the charity are to promote the benefit of the inhabitants of Mossley and neighbourhood without distinction of sex, sexual orientation, race, political or religious affiliation or disability. This shall be done by maintaining a community centre to advance education and facilities for recreation, arts and leisure with the object of improving the conditions of life for the inhabitants. ## **Activities undertaken for public benefit in relation to objects** In planning our activities for the year we have kept in mind the Charity Commission’s guidance on public benefit and at our Management meetings have organised events to further local community spirit and ensure the Centre offers a well maintained, affordable space to a wide variety of organisations. All requests from the community for use of the Centre are considered providing their activities comply with our objectives ## **Achievements and Performance and chair’s report** The Community Centre continues to develop and we have about 26 separate groups and community enterprises using the Centre on a weekly/daily basis, They provide around 44 sessions most weeks, offering a range of activities including pre-school, music for tots, street dance, fitness classes, tai chi, karate, out of school activities, singing for fun, drumming. The Centre is also available for residents’ meetings and private parties. These activities attract over 500 adults and children a week, aged from birth to 87 years old, many coming from other areas across the borough of Tameside. Towards the end of the year we started a new Mums’ Wellbeing group to offer support with breast-feeding, postnatal care and to combat post-natal depression, which was a much needed provision in the area. Towards the end of the year we also started our Community Connect project to support older people living alone with little contact with their friends or others in the Community. The 3 network donated 20 mobile phones and sims to be distributed to those in need and they were helped to learn how to use them for video calls. In addition volunteers were recruited and provided with mobile phones, kindly donated by the members of the community, to call at least once a week to check that they were ok. Sadly, in March, we had to close the centre due to the Covid outbreak. At the time we didn’t know how long this would be for. Angie our admin manager worked throughout this period and transformed the centre by painting every room. Along with some trustees the centre was made covid safe and when we did re-open it was commented that it was the most compliant and safest community centre in Tameside. We opened up for a short period in the summer but had to close again at short notice due to further Covid restrictions. Sue, our Treasurer, ensured we received the Business support grants that were available from central and local government. These were much needed to meet ongoing costs of keep the centre ticking over during the first first five months, then a further month later on, of closure with no income, These also helped us to invest in the required equipment to ensure the Centre was Covid compliant and a safe place for groups to meet, when the guidance allowed. We would like to thank those of our groups who continued with their classes online and donated their fees to the Centre in lieu of rent. Events this year have continued if somewhat different than normal. Instead of an Easter event at the centre, the Easter bunnies walked around the streets of Mossley handing out eggs to local children The Halloween event was also a ‘walk around’ handing sweets etc to children and elderly residents We did plan a similar Christmas walk but bad weather stopped this. However Mossley Town Team Stewards had their own ‘walk around’ and raised over £120 for the centre. We also held a scarecrow event on the Market ground and this was well received, but we had to cancel our very popular wreath making workshops in December. Instead, we offered to provide 3 ‘starter kits’ with the materials needed and written instructions to those who had booked for the workshops. 30 people collected kits and many sent us lovely pictures of their stunning wreaths. All our events have had great coverage in the local press and social media. Chris Frost has continued to deliver Fare Share (in partnership with Tesco) to the elderly, isolated and disabled in the area. Every Saturday she drops off a bag of food along with a Reporter She provided a lovely afternoon tea just before Christmas which had a good write up in the Reporter. I would like to give thanks to our Co-ordinator, Angie, whose continued enthusiasm, good will and imagination does so much to make the Centre a welcoming place. Thanks must also go to all our volunteers who give their time to make our events successful. We estimate that our volunteers contribute over 1,000 hours a year to help in various ways at the Centre. We have started working to secure the long term future and funding of the Centre, and hope to make progress with this in the coming year. Finally I would like to thank our trustees for the commitment and time they devote, not only in attending monthly committee meetings, now via video link, but also in running the building, organising events, leading groups, and much, much more. ## **Financial Review** We again invested a considerable amount of funds in maintenance and improvements to the building this year, continuing with repairs to the roof, upgrading the electrics and replacing light fittings in parts of the building. In addition a new floor surface was laid in the Annexe and we replaced the rear fire door. Besides improving safety we hope these improvements will prove to be more energy efficient. The Centre was closed for 7 months during the year due to Covid-19 lockdowns and additional local restrictions under the Tier system. However we qualified for Business Support Grants from the Government and these, along with the reduction in heating and lighting costs enabled us to minimise our losses for the year. ## **Structure Governance and Management** ## **Governing document** Mossley Community Association works to its Articles of Association and Byelaws. There is a management committee consisting of four honorary officers with the maximum and minimum number of general members of the Management Committee determined by the Company in General Meeting. All the members of the management committee are trustees and they are elected by the membership at the AGM or co-opted by majority vote at a Trustee meeting. One third of Trustees are required to stand for re-election each year. Management meetings take place monthly. ## **Company status** The company is limited by guarantee and all members have agreed to contribute a sum, not exceeding £1, in the event of a winding-up. The number of guarantees at 31[st] December 2016 was 12 ## **Statement of Management Committee responsibilities** The Management Committee is responsible for preparing the Report of the Management Committee and the financial statements in accordance with applicable law and regulations. Company law requires the Management Committee to prepare financial statements for each financial period. Under that law the Management Committee has elected to prepare the financial statements in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) (United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities). Under company law the Management Committee must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and ## **Mossley Community Association** 4 ## **Report of the Management Committee for the year ending 31[st] December 2020** expenditure of the charitable company for that year. In preparing these financial statements the Management Committee is required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and accounting estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The Management Committee is responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose at any time the financial position of the charitable company and to enable it to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Members of the Management Committee, who are directors for the purposes of company law, and trustees for the purposes of charity law, who served during the year and up to the date of this report are set out on page 1. This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006. Approved by the Management Committee and signed on its behalf by: ..................................... Lesley Bill (Chair) ..................................... Date 5 ## **Mossley Community Association** ## **Report of the Management Committee for the year ending 31[st] December 2020** ## **Independent Examiner's Report to the Trustees of Mossley Community Association** I report on the accounts of the company for the year ending 31 December 2020 which are set out on pages 7 to 13. ## **Respective responsibilities of trustees and examiner** The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - to follow the procedure laid down in the general Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## **Basis of independent examiner's report** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In the course of my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 386 of the Companies Act 2006; and - to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 31 March 2021 A S Jenkinson 6 Mossle Communi Association Annual accounts for the period Peri￿ er dale F*r1￿j skrtdak 111Qan.20 31￿e¢.20 Statement of financial activities Restricted Uniestricted income Endowmert Prioi year funds funds funds Totsl funds lunth Donations Grarts Fees andotherincome Bankinleresl Total £1,2Q2 £9,656 £14,352 £88 £25,291 £1,202 £11,33Q £14,352 £88 £26,972 £6,421 £1.0 £34,854 £89 £1,674 £1,674 £0 £42,364 Raisiw lufftls Chantable activrt1esperbanks￿TrY Chantable actsvthesperpettycash spend rokl £28,735 £No £29,095 £0 £29,095 £35,680 £28,735 £360 £0 £35,680 3,437 £1,314 £0 2,123 £6,684 Sunyry adjustmenls ￿lat{￿j tomne bankfvrny m0￿MentS 733 733 Iletincomellexpendilure) afteradjustment 44170 £1,314 £0 2,8 £6,8D2 Transferfrom Glosure ol reslnGted fuTh Gainsorlosses on disposal ofassets Iletmovementin fvnds 4,170 £1,314 £0 2,856 £5.480 Reconciliation of funds.. rokl funds broughtfonvard rotal funds ¢arriedfonvwd £39,559 £35,389 £39,559 £31,703 £34,079 £39,559 £1,314 £0 Balance sheet Re81￿ctsd income funds Unre5triclEd funds Endowrnent Total thi5 funds Tolal last year year Fixed assels htang Ible assets TarYJible assets Heritage assets hvestrnents £0 £0 £0 £0 £0 £0 £0 £0 TotalfLYedassets Current assets stocks Debtors hveslments Cash al bank and in haThJ Total C￿rrentaSSets £0 £0 £0 £40,102 £0 £0 £37246 £37246 £35,932 £35.932 £1.314 £1.314 £0 Creditors: amounts fallin within one ear duo £543 £0 £0 £543 Net cuffent assetsJ{liabilities) £15.389 £1.314 £0 £36.703 Assets less twttent liabilities £35289 £1.314 ,703 Creditors: amounts fallin after one ear Promsions forliabilities due £0 £0 £0 £0 £0 £0 £35.389 £1.314 £0 £36,703 £39,559 Funds ofthe Chari Designated fvrKIs Restncled income fvnds Unrestricted Prior year adjustment £35,389 £35,389 £32,738 Totalfunds £&5￿9 £1,314 £36,703 £39,559 Signed by one ortsvo trustses on behalf of all the trustees Signature Print Name Date of approv Nores to ihp accounts Nole l 8a5isofpre￿ral10n Th￿* a¢¢wnls hw• be￿p￿p*•é unc&rlhg h'slorica Cost¢￿¥4n1I)ft ￿lI￿¢t￿m$ ￿OgnIs4datc0sI0r 1Mnsactr￿ valu&unlgssolhort4is• Sta￿1n r&l9V￿1n0IIsI to t￿$0 accounts. Theaccourt5 haVeb￿ ¥eo£,pJin accordance ￿Tt￿. Ihe St*eMenlofReC￿merthd P￿tice..A¢coU￿trngan&ReFOthg by Ch84I"esprepaNng Iheraccmts ti7 accord￿Ce￿￿ Ihe FnancialRewfrng Stardard awlic8blein Ihe iIK andRgwèlic oflrdand IFRS 101155uedon 16 July 2014 rA￿th, t￿ Fin￿¢￿al RepothngStanC&rdaplica￿8 li th& Unit6dKngdun andR*)ublic rflr&landlFRS 1021 d ￿1hthe ch￿tre5ACt201l. Thecharfyconsbbtes a pjblic ￿9fte￿a5define￿ by FRS 102. All ncDm,'rs resources a￿l￿GI￿*d￿n tr*ststernenlOffina￿Wa¢ts.vII?$ ts the¢lKgnty *omes enbbdtothencwe 1.3Re5ou￿eS eftde EKKendrture15 r8ccgnisedon an &cruals basiswhgn trElaIbty1&15 d￿. Thgchanty has lak&n a&￿an189*01th9 FRSI from prwng a Cash Flc*st&thgnlonlho gmunds thalilisa smallorth. 1.5 Goin Th¥È arè M maI￿al untèrtainti* to Èwts ortondrti￿s Ihalcast Sonfftantdoubt ￿ thècharity's abilty t Contir￿ as agoing tontèm. concem Section Notes to the accounts Icontl Note 2 Anelysm ofincome Re51rfLXed Ll1restrkt￿ Erth%Thrt furls fuNJ$ Donations& Gr￿ts )nations may￿,5 c￿r￿leS Gcod Mbraiens Mc6leyMasoiic Ic#Jge co.op Dcfflation Other GiveyDcffiations mos1eyTLN￿ C￿nal Steward5 collection Totsl DonatiCffl5 700 752 4.￿1 438 153 626 193 123 1,3J2 123 6.421 Giants GovernwEnt supp￿1 giant (Corona virus) 'cn Tcgether TMBC Totsl GI￿ts 11,330 11,3)) 1.fflo 1,674 1,674 1,674 13,OCkl 11,330 1.fflo Othertrath'ng acirviie& Income from room h'ie & storage Income Iromeverts Income Irom Cenlie Gr￿[6 sundry1￿0￿ Totsl 1Q469 930 10,469 9)) 29) 27.￿4 s.￿7 1.319 16 11678 12,678 Inlereg incon 'vidend inco Rentsl al￿ leasThJ incC￿e Totsl 89 TOTAL IICOME 21J8 1,674 ,972 42,A4 10 ction Notss totr£ acC￿rtS {c￿tI 110ts3 And ResltKted un￿thted ncom Ethrt nts fvnts lunts TotsIbj￿ts PNryeai Note 3,1 EKw(knre cn PAi%ngfvThls Anaygs &agirQfiJntha￿lng e￿nts 233 233 2.140 Totl ewdthireonrasiry 233 2,140 Exwthre cn tharitst4eathi￿s Fto1Klew￿thre Centre gi0￿S Jblcity¢c6ts 195 195 589 100 100 176 Totsl eywdrtureon¢Poritatle xb'mties 295 295 765 para* itam dexpense Repai maInt￿a￿e gJbXriOi￿ &lIc￿$* &aff coas 1.788 1.009 1,142 9P39 5fi66 3A15 23,708 1,142 9939 5fi66 3A15 23,708 9534 Llilrfaes& Cour¢il Èx & 1r6ur￿Ce 5.997 aeaningard coNmabl Totsl nHten'al ilemexpen¢SbJre 7.009 25?37 adminislraticfi costs G)vqnance 1￿eFe￿ert ekrn1ne￿ fee 3)19 ptsl I)￿d JI￿l￿gE imp￿e￿￿rtS Totl otheiexpeThIi￿re 1￿35 13 1P35 13 1500 163 527 891 4357 7,437 208 2,700 4500 360 568 2,700 4160 360 Totl e)PeThli￿reall c*9)ries ,735 360 29,095 35,￿0 Notes to the accounts Note 32 Paid em lo ees Salanes and￿geS Social secU￿ty costs Pension costs (defined contnbution scheme) (Jher employee benefits 9,939 9,534 Totsistaff costs 9,939 9,534 Number Number The parts of the Gharity in w*iGh the employees Mo Fundraising Charitable Activrties Govemance Clher 0.54 0.54 0.54 0.54 Total The charity is exempl from tax on income and gains falling vilhin S505 of ICTA 1998 orseclion 256 of the taxation of Ghargeable gains aGt1992 to the exlentthal these are applied to its Gharrtable objeGts Unlocking andlocking Twstee the highest re4mbutsed expense Glaims All other Trustee re- 1n7bu￿ed expense Glaims £56 £1,377 £502 £1,488 £78 £953 Total £2,943 No Trustee had any malenal interest in any transaGtion ￿lating lo the assoGiations affairs, either direclly orma a third party Notes lo the Accounts continued Short term deposits Cash al bank and on hand Totsl £37,246 £40.102 £37,246 £40.102 Totsl Note5 Creditors and acciua15 mon mg uEa Trade ciedrtots Accounknng accrua Deposts on behawollhiid parties rla nla Total Nots6 Desi nated fund l January Transfe￿1 Tiansfersout Adjusknenl 31 December Maintenance fijnd £1377 4E6 £1,732 Note7 Lease commthents The lease expired on 31st December 2019 A iollovei provision applieslo the lease agreement 1 yearoi kss 2to Syears 13