## **Company registered number 7457867 Registered charity number 1140980** ## **Mossley Community Association** ## **Financial Statements** ## **for the year ending 31st December 2021** 1 ## **Mossley Community Association** ## **Report of the Management Committee for the year ending 31[st] December 2021** **The Management Committee presents its report and unaudited financial statements for the year ending 31[st] December 2021** ## **Reference and Administrative Information** Charity name Mossley Community Association Charity Registration Number 1140980 Company Registration Number 7457867 Registered Office Mossley Community Centre Roughtown Road,Mossley Ashton Under Lyne Lancashire OL5 0SG1 ## **Management Committee** Lesley Bill (Chair) Symon Randall (Vice chair) Susan Ash (Treasurer) Christine Frost (Committee Secretary) Joseph Dowthwaite Janice Taylor Paul Taylor Maxine Kidd David Coulter (Appointed October 2021 Caroline Rogers (Appointed October 2021) 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 2021** ## **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** For most of 2020 the center was closed due to Covid restrictions, except for Skools Out who operated whenever they could to supply a service to essential workers. The center agreed to reduce the rent for this period. As the Covid restrictions were relaxed, in 2021 we were able to start welcoming some groups back to the Centre in February and were fully open again in July. Many of the trustees were on a Covid Sub group who fought their way through the many changing and ambiguous rules to make the center a safe place as we reopened Following two taster sessions in the Summer, in September we opened Next Steps, a weekly mums and toddlers group. This has been very popular and now has around 20 toddlers attending each week. And our Mums’ Wellbeing group is now in it’s second year. Our Drumming Group and Garden group also continue and are now well established. We applied for and received government grants available to us in order to keep the center financially stable To stay engaged with the community we organised an outdoor Easter bunny walk to surrounding houses. We have held a series of Car Boot sales on the market ground which was a great success and we plan to more this year. We have engaged with the Mossley Reporter and they have given us a very good write up at each event We sadly lost one of our trustees to cancer earlier this year. Linda Sidebottom was a much loved and hardworking trustee and it is a great loss to us all. At our AGM in October we were pleased to welcome David Coulter and Caroline Rogers as new members of the Committee. In November we held a Volunteer Celebration evening to give recognition of the support and help the give to the Centre. This was attended by Brenda Warrington, Leader of Tameside Council. Our big project for 2022 is to renovate and upgrade the kitchen to catering standards and this is progressing well. I offer my huge thanks to all our volunteers without whom we would not be able to continue the good work of Mossley Community Centre ## **Financial Review** As the Covid restrictions were gradually reduced we welcomed back most our long established groups and some new ones, and monthly income gradually increased to almost pre Covid levels. However the energy crisis of many suppliers collapsing towards the end of the year, including ours, has led to a significant increase in our energy costs, and with further rises expected in 2022, this will have a significant effect on our annual budget. 3 ## **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 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 4 ## **Mossley Community Association** ## **Report of the Management Committee for the year ending 31[st] December 2021** ## **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 2021 which are set out on pages 6 to 12. ## **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: 5 June 2022 A S Jenkinson 5 ## **Statement of financial activities** |**Notes**
**_Incoming resources_**
**2**
_Donations_
_Grants(including Covid support grant of £17,015)_
_Fees and other income_
_Bank interest_
**_Resources expended_**
**3**
_Raising funds_
_Charitable activities per bank and petty cash spend_
_Total_
**_Total_**
**_Net income/(expenditure) before other items_**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**Funds**
**£**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**Funds**
**£**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**Funds**
**£**
**£**
**£**|**Total funds**
**Prior year**
**funds**
**£**
**£**|**Total funds**
**Prior year**
**funds**
**£**
**£**| |---|---|---|---|---|---| ||**£1,822**|||**£1,822**|£1,202| ||**£17,015**|**£1,500**||**£18,515**|£11,330| ||**£20,143**|||**£20,143**|£14,352| ||**£10**|||**£10**|£88| ||**£38,990**|**£1,500**|**£0**|**£40,490**|£26,972| ||||||| ||||||| ||||||| ||**£30,102**|**£1,315**||**£31,417**|£29,095| ||**£30,102**|**£1,315**|**£0**|**£31,417**|£29,095| ||||||| ||**£8,888**|**£185**|**£0**|**£9,073**|-£2,123| ||||||| |_Sundry adjustments relating to none bank fund_
_movements(uncleared funds 2020 LOR vis bank rec £1,119 & none_
_recorded IE fee £543 2020 in 2021 records)_|**£1,662**|||**£1,662**|-£733| |**_Reconciliation of funds:_**
**_Note excludes 2021 accounting accrual of £570_**
**_Net movement in funds_**
**_Total funds brought forward_**
**_Total funds carried forward_**
**_Net income/(expenditure) after adjustment_**
_Transfer from and closure of restricted fund_
**_Gains or losses on disposal of assets_**|||||| ||**£10,550**|**£185**|**£0**|**£10,735**|-£2,856| ||||||| ||||||| ||||||| ||||||| ||**£10,550**|**£185**|**£0**|**£10,735**|-£2,856| ||**-£29,128**||**£29,128**|**£0**|| ||**£36,703**|||**£36,703**|£39,559| ||**£18,125**|**£185**|**£29,128**|**£47,438**|£36,703| ||||||| 6 Balance sheet R8thctsd income funds Unrestrictsd fun¢Js Desgnatrd Tgtsl thi¥ Fund y•ar Totsl la¥t y•ar Fixed asseis htang ible assets Taroible assets Heritage assets hveslments £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 TOtair￿edaSSets £0 Current assets Stocks Debtors hvestrnents Cash al bank and in hand Total ￿rrentasSets £0 £0 £0 £47,438 £47,438 £0 £0 £37.246 £18,125 £18.125 £185 £185 £29.128 £29,128 Creditors- amounts fallin within one ear due Éo £0 £543 Net curent assets/(liabilitiesJ £18,125 £185 £29,128 £47138 £￿,703 Assets less current liabilities £18.125 85 £29.128 Creditors: amounts fallin aft8r one ear Promsions forliabilib.es due £0 £0 £0 £0 £0 £0 £185 Funds ofihe Chari Designated fv￿ls Restricted income fijnds Unrestrcted fuTrJs Prior year adjustment £29,128 £29,128 £185 £18,125 £1,314 £185 £18,125 £35,389 Totalfunds £18,125 85 £29,128 £47A38 £36.703 eJtiudes20X a¢eoutttJns* attruai or£570 Signed by one or two trustees on behalf of all the trustees Date of approval Signature Print Name Noks accounts Ilotr l BasisofpreF4ration Th&se accwnls have￿￿prep￿ed uncbrthe h.stonGacostc￿Ventrjn wthrtemstwnL￿alNtsl[y￿n￿C￿Th vakngunbssothewsg slaÈdin tIEre￿v￿1noI1Sl lo ￿se acC￿nIs. Theaccthjrls havebeenwepar&lin a￿ld£nO Mth. the &*emenlofRecunmerthlP￿ce..kninlngandRewig by Challbeswepamg theracC0￿ts1n accord￿ceWth the FnancRIRetKytng &a￿arda{11￿ab￿M the UKandRepuMc oflrdand IFRS101 issuedon16 Juty 2014 the FIn￿claIRe￿I￿&an0è[dap￿I￿b1e n the Lkntt8dKfflgthandRwubk ￿lleland1FRs 7021 ￿￿mththe Ch*sAGt2071. Trchatycjjnsbtrtesa wbhotrrfeftetyasdefined byFRS 702, 1.21ncon nilron ANncornryfesowces aff b*ststenEnloffinanGilachtsesw￿ thec1ptytffomesentthdt0thenG￿e. ExpndttuieisrwnLsedon an &crulsk&swhen b*lahtytslls Thechatyhas taken athntageoffthe &¥empthM FRSI frompTepa7wa C4sh F￿Stat￿nen1￿the gffjunds thalrtisa smaNenMy 1.5 Goin Thue are ro n￿l￿al Un￿rtain￿eS relth lo wls or cond￿c￿5 Ihalcast s￿nthcantd0Ubt ￿ the chanty'sabilityb contriJ23s agoing concem Sedion Notes to the accounts Iconll Note 2 Analys￿ ofincome R851rithd Lknr&strKtoJ kn￿'S Donats'ons& Gr￿ts LS)nation5 Gfy)d Mbraicfis Mc6leyMasonic Icrflge Ecclesia5ticl donaj. Other li5 Fr￿ap￿d Mc61eYTLN￿ C(￿nal Steward5 collection Totsl DonatiCfflS 153 626 724 724 6DJ 123 IJ2 1,822 1,822 Giants Governn*nt supp￿1 giant (Corona vil￿) kticfi Tcgether TMBC Totsl GI￿ts 17,Q15 17,015 1,5 11,￿0 1,5)0 1,674 13,CQ4 17,015 1,SlO 18,515 Othwtrath'ng acJ'vi)'e& Income from room h'ie & Storage Income &i%rrfJ Iromeverts Income ￿l￿r￿j Irom Cenlie Gr￿ SundiyiKon Totsl 1$￿2 1637 1,466 57 2Q143 15,982 2,637 1,4e6 10.469 930 Jo 3),143 12,678 Interest incon 'vidend irKo Rentsl al￿ lea%rvJ incl Totsl 10 10 88 10 10 TOTAL IICOME 1,5)0 40,49) 26,912 S&tic Noteslotheaccounts Iconl Restnd un￿$rYa& iNthm¢ IwJ5 T(4lknJ5 Nolell Exffjthreon Ratsnglunds atysE SÈgiry firt￿151￿ &ert5 1,001 1,001 233 TL*al e￿nd￿llEC￿ fdSiThJ fu￿15 IP01 233 ExFthJthreonchartat4eactivl*s PrDpclexperdilure Cettr gi Pthliirt)'costs 900 1,315 2215 219 195 219 Tilal 4Dendthre￿ tharitsbkxtMIE5 1,315 295 Swr*erntsilitèm oleXpd￿e Riaiith mainterfj￿e Sttsinplion& Ice SÈff ioslsirLthirylrdiThry Ullle5& C￿lIta{& Ir￿￿[￿2 2,700 433 2,700 433 1.142 10,409 7,087 5,414 ,043 10109 7,087 5A14 20,043 9.939 C￿a￿ry ￿ Cor6￿ab￿S T(lal material kn a¥wdituie 3.415 23,7(h8 C*￿a￿l￿1StratIOn costs 1,707 774 1,707 774 1,035 In&perdertexanireis1& 20￿lacE￿J1 Capitslspe B￿ldI￿simpro￿rne T(lal oth¥&¥ 543 2,700 1,938 1 J38 Totsl exPwif￿[eall oliories 30,102 1,315 31117 29. 10 Notss to the accounts Note 3 Paid em ees Salaries andmages Social secuiFfy costs Pension costs (defined contribution Scheme) Cxher employee benefits {t￿ining) 10,362 9,g39 47 10,409 Tolalstaff costs 9,939 Number Number The parts of the charity in w17ich the en7ployees Ki Fundraising Charitable Activities Govemance C¥her 0.54 0.54 0.54 0.54 Total Note 3.4 Co radon tax The charity is exempl from lax on income and gains falling Milhin S505 of ICTA 1998 orseclion 256 of the laxalion of chargeable gains act1992 to the exlentthal these are applied to its charitable objects Unlocking andlocking Twstee wth the highest re4fflbu￿ed ex nse Glaims All other Trustee re- imbursed expense claims £74 £992 £56 £1,377 £12 £78 Total £1,078 £1,510 No Trustee had any malenal interest in any transaGtson relatsng lo the assoGiations affairs, either direcljy orma a third paty Notes lo ttE Accourts continued S￿rt terffl deposits Icash at bark aNJ on Totsl £47 £47A38 £37 246 £37,246 Totsl Note 5 Creditors and acctuals ITiade creditors Accourtng acctua Deposts on behaKoflhid parties £570 nla £57 £543 nla £543 Total h)X %¢FuallsexelJdèdfithMthè#¢￿jnt$WhKhi￿e prÈF4led￿ ac1$h￿S1$ r#Jtaitshown hèitlor¢thnpltleM$s Note 6 Desi nated fund lJwry £1,732 Transfe￿ In T[￿1e[soLI 31 Dtterter Mairterffdn￿ 6 r￿)nIts operanng costs des￿roted Rehjrbishem 0fkilc￿n desi naled fvnd Totsls £8,096 £15,0 £7,000 £30,096 £2,700 £7,128 £15,0110 £7,LhJO £29,128 £1,732 £2,700 NolE 7 Lease commilments The lease expired on 31st Decembei 2019 A rolovei provisionapplieslo trE lease agreemnt 1 Faru 2to5years