2022-12-31-accounts - Mossley Community Association

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Company registered number 7457867 Registered charity number 1140980

Mossley Community Association

Financial Statements

for the year ending 31st December 2022

Mossley Community Association

Report of the Management Committee for the year ending 31[st] December 2022

The Management Committee presents its report and unaudited financial statements for the year ending 31st December 2022

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

Mossley Community Association

Management Committee

Lesley Bill (Chair) Symon Randall (Vice chair) Susan Ash (Treasurer) Christine Frost (Committee Secretary) Joseph Dowthwaite David Coulter Caroline Rogers Diane Muir (appointed October 2022) Sally Hamer (appointed October 2022) Gary Barton (appointed October 2022) Janice Taylor (resigned July 2022) Paul Taylor (resigned July 2022) Maxine Kidd (resigned June 2022)

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

Mossley Community Association

Report of the Management Committee for the year ending 31[st] December 2022

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

This was our first full year of operating since the Covid lockdowns.

We have had several new groups starting up in the Centre and lots of party bookings

At the AGM we welcomed three new trustees, Dianne Muir, Sally Hamer and Gary Barton.

Janice and Paul Taylor stood down at the AGM

We held several meetings with TMBC regarding the lease and exchanged numerous emails. At the start of 2023 we were still no further forward and continue to push TMBC for the lease to be agreed

The events committee have held several fundraising and community events at the Centre during the year. Car Boot sales, Music nights, Easter bunny event, Halloween, Christmas, afternoon teas etc. Some were to raise funds and others to provide affordable events for local families.

Good Vibrations held 2 fashion shows with the funds raised to go to the kitchen refit and Angie Taylor held two Christmas Wreath Making sessions, which have now become a very popular annual event.

We collaborated with the Town Team and Friends of Mossley Park to put on a Jubilee event in Mossley Park, with everything free. This was funded by Mossley Town Council.

We got various funding to help with our kitchen refit. Craig Holden offered to put together a project plan and costings for us, and also recruited trades people he knew to help with electrics, plastering, plumbing, etc., for free or reduced costs. Paul Taylor and volunteers stripped the kitchen and built a brand new one with the funds.

We held a lunch for all the volunteers who helped with the refit and this was cooked in our new kitchen by Gary Barton

Chris Frost continued to apply for small amounts of funding and was successful in many of these and we would like to thank Cornerstone Church, Enterprise Rent a Car, Jigsaw Housing, Forever Manchester, Ecclesiastical Insurance, Albert Hunt Trust, Dukinfield Rotary Club.

We had to cancel the Horticultural Show as the ceiling in the annex collapsed. This was renewed by TMBC.

Towards the end of the year we were made aware that our gas and electric bills were due to increase quite dramatically. We received some government funding towards this.

We have engaged with the Mossley Reporter and they have given us a very good write up at each event

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

Mossley Community Association

Report of the Management Committee for the year ending 31[st] December 2022

Financial Review

This year our monthly income gradually increased to almost pre Covid levels. However the significant increase in our energy costs in 2022, and with further rises expected in 2023, is reflected in the increase in our expenditure over the previous 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 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

Mossley Community Association

Report of the Management Committee for the year ending 31[st] December 2022

Independent Examiner's Report to the Trustees of Mossley Community Association

I report on the accounts of the company and charity which are set out on pages 6 to 11 following this report.

Respective responsibilities of trustees and examiner

The directors/trustees are responsible for the preparation of the accounts.

The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

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 the 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 130 of the Charities Act; and section 386 of the Companies Act 2006
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

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.

A S Jenkinson FCCA (Fellow of the Association of Chartered and Certified Accountants) The Old Vicarage Carrhill Road Mossley OL5 0BL

Date: 26 May 2023

Mossley Community Association

Report of the Management Committee for the year ending 31[st] December 2022

Mossley Community Association	Mossley Community Association	Mossley Community Association
Annual accounts for theperiod
Period start date	01-Jan-22	To	Period end date	31-Dec-22

Statement of financial activities

Notes *Incoming resources* 2 Donations Grants(including Covid support grant of £2,667) 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 £ £
	£5,276			£5,276	£1,822
	£2,981	£3,630		£6,611	£18,515
	£30,309			£30,309	£20,143
	£40			£40	£10
	£38,606	£3,630	£0	£42,236	£40,490



	£48,367	£3,630		£51,997	£31,417
	£48,367	£3,630	£0	£51,997	£31,417

	-£9,761	£0	£0	-£9,761	£9,073

Sundry adjustments relarting to	£0			£0	£1,662
*Reconciliation of funds:* *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*
	-£9,761	£0	£0	-£9,761	£10,735




	-£9,761	£0	£0	-£9,761	£10,735
	-£9,761		£0	£0	£0
	£47,438			£47,438	£36,703
	£37,678	£0	£0	£37,678	£47,438

Mossley Community Association

Report of the Management Committee for the year ending 31[st] December 2022

Balance sheet

Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £
			£0	£0
			£0	£0
			£0	£0
			£0	£0
£0	£0	£0	£0	£0

			£0	£0
			£0	£0
			£0	£0
£37,678	£0	£0	£37,678	£47,438
£37,678	£0	£0	£37,678	£47,438

	£0	£0	£0

£37,678	£0	£0	£37,678	£47,438

£37,678	£0	£0	£37,678	£47,438

			£0	£0
£0	£0	£0	£0	£0

£37,678	£0	£0	£37,678	£47,438


£18,114		£0	£18,114 £1,130 £18,434	£29,128
£1,130	£0			£185
£18,434				£18,125

£37,678	£0	£0	£37,678	£47,438


Signature		Print Name		Date of approval

Mossley Community Association

Report of the Management Committee for the year ending 31[st] December 2022

Section Notes to the accounts	Section Notes to the accounts	(cont)	(cont)	(cont)	(cont)

*Note 2 Analysis of income*
	Analysis	Unrestricted funds	Restricted income funds	Total funds	Prioryear
				£	£
*Donations & Grants*	Donations
	Good Vibrations	560		560	-
	Dukinfield Rotary club	250		250	-
	Ecclesiastical donation	917		917	250
	Other	874		874	248
	Jigsaw	300
	GV fashion show	300
	Go fund me donation	576
	Chris Frost appeal	-		-	724
	Mossley Town Council	-		-	600
	Enterprise rent a car	1,500		1,500
	Total Donations	*5,276*		*5,276*	1,822

	Grants			-	-
	Government supportgrant(Corona virus)	2,667		2,667	17,015
	Albert Hunt trust	2,500		2,500
	Jigsaw	500		500
	Forever Manchester	100		100
	Action Together			-	1,500
	TMBC	844		844	-
	Total Grants	6,611	-	6,611	18,515



*Other trading activities:*	Income from room hire & storage	20,086		20,086	15,982
	Income arising from events	3,507		3,507	2,637
	Income arising from Centre Groups	3,576		3,576	1,466
	income arising fromprivate hire /parties	3,134		3,134
	Sundry income	5		5	57
	Total	30,308		30,308	20,143


	Interest income	40		40	10
	Dividend income			-	-
	Rental and leasing income			-	-
	Total	40		40	10


*TOTAL INCOME*		42,236	-	42,236	40,490

Mossley Community Association

Report of the Management Committee for the year ending 31[st] December 2022

Section Notes to the accounts (cont)	Section Notes to the accounts (cont)

*Note 3 Analysis of expenditure*
Note 3.1	Analysis	Unrestricted funds	Restricted income funds		Total funds	Prioryear
					£	£
Expenditure on Raising funds	Staging fundraising events	1,246			1,246	1,001
		-	-	-	-	-
	Total expenditure on raising funds	1,246	-	-	1,246	1,001

Expenditure on charitable activities	Project expenditure	-	-	-	-	-
	Centre groups	3,122	-	-	3,122	2,215
	Publicity costs	64		-	64	219
			-	-	-	-
	Total expenditure on charitable activities	3,186	-	-	3,186	2,434


Separate material item of expense	Repair maintenance & improvements to the building	3,534	-	-	3,534	2,700
	Subscription & licenses	906			906	433
	Staff costs including training	11,048	-	-	11,048	10,409
	Utilities & Council tax & Insurance	14,187	-	-	14,187	7,087
	Cleaning and consumables	6,715	-	-	6,715	5,414
	Total material item expenditure	36,391	-	-	36,391	26,043

Other
	Other administration costs	1,088	-	-	1,088	1,707
	Governance(INCLUDES INDEPENDENT EXAMINERS FEE £570)	1,063	-	-	1,063	774
	Independent examiners fee 2020 (accrual reversal)		-	-	-	- 543
	Capital spend				-	-
	Buildings improvements	9,024		-	9,024	-
	Total other expenditure	11,175	-	-	11,175	1,938

Total expenditure all categories		51,997	-	-	51,997	31,417

Mossley Community Association

Report of the Management Committee for the year ending 31[st] December 2022

Notes to the accounts	Notes to the accounts

Note 3.2 Paid employees
		*Current*		*Prior*
		£		£
Salaries and wages		*11,048*		10,362
Social security costs		-		-
Pension costs(defined contribution scheme)
Other employee benefits(training)		-		47
*Total staff costs*		*11,048*		10,409



*Note 3.3 Average head count in the year*		*Current*		*Prior*
		*Number*	*Number*
The parts of the charity in which the employees work	Fundraising	-	-
	Charitable Activities	-	-
	Governance	-	-
	Other	*0.54*	0.54
	*Total*	*0.54*	0.54


*Note 3.4 Corporation*	*tax*
The charity is exempt from tax on income andgains falling within S505 of ICTA 1998 or section 256
of the taxation of chargeablegains act 1992 to the extent that these		are applied to	its charitable objects


*Note 3.5 Trustees expenses and remuneration*		*Current*		*Prior*

	Unlocking and locking	*£480*		£74
	Trustee with the highest re-imbursed expense claims (exc lock ups)	*£202*		£992
	All other Trustee re- imbursed expense claims	*£269*		£12
	*Total*	*£951*		£1,078

_No Trustee had any material interest in any transaction relating to the associations affairs, _				either
directly or via a third party

Mossley Community Association

Report of the Management Committee for the year ending 31[st] December 2022

Notes to the Accounts continued

Note 4 Cash at bank and in hand

Short term deposits Cash at bank and on hand Total

Current Prior nil nil £37,678 £47,438 £37,678 £47,438

Total

Note 5 Creditors and accruals

Amounts fallingdue within one year	Amounts fallingdue within one year	Amounts fallingdue after more than one year	Amounts fallingdue after more than one year
*Current* *Prior*		*Current* *Prior*

£600	£570
n/a	n/a
£600	£570	-	-

Trade creditors Accounting accruals Deposits held on behalf of third parties

2022 accrual is excluded from the accounts which are prepared on a cash basis

but are shown here for completeness

Note 6 Designated fund

Maintenance fund including kitchen fund 6 months operaring costs designated fund Totals

1 January	Transfers Out	31 December
£14,128	£11,014	£3,114
£15,000		£15,000
£29,128		£18,114

Note 7 Lease commitments

The lease expired on 31st December 2019 A rollover provision applies to the lease agreement

		*Current*		*Prior*
1 year or less		1		1
2 to 5 years

Independent Examiners Report to the Trustees of Mossley Community Association

I report on the accounts of the company and charity which are set out on pages 1to7 following this report.

Respective responsibilities of trustee and examiner

The directors/trustees are responsible for the preparation of the accounts.

The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

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 the 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 connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and section 386 of the Companies Act 2006

• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

A S Jenkinson FCCA (Fellow of the Association of Chartered and Certified Accountants)

The Old Vicarage Carrhill Road Mossley OL5 0BL

Dated 26 May 2023

Mossley Community Association	Mossley Community Association	Mossley Community Association
Annual accounts for theperiod
Period start date	01-Jan-22	To	Period end date	31-Dec-22

Statement of financial activities

Incoming resources Donations Grants (including Covid support grant of £2,667) Fees and other income Bank interest Total

Resources expended Raising funds Charitable activities per bank and petty cash spend Total Net income/(expenditure) before other items

Sundry adjustments relarting to Net income/(expenditure) after adjustment Transfer from and closure of restricted fund Gains or losses on disposal of assets Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward

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 £ £
£5,276			£5,276	£1,822
£2,981	£3,630		£6,611	£18,515
£30,309			£30,309	£20,143
£40			£40	£10
£38,606	£3,630	£0	£42,236	£40,490



£48,367	£3,630		£51,997	£31,417
£48,367	£3,630	£0	£51,997	£31,417

-£9,761	£0	£0	-£9,761	£9,073

£0			£0	£1,662

-£9,761	£0	£0	-£9,761	£10,735




-£9,761	£0	£0	-£9,761	£10,735
-£9,761		£0	£0	£0
£47,438			£47,438	£36,703
£37,678	£0	£0	£37,678	£47,438

Balance sheet

Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £
			£0	£0
			£0	£0
			£0	£0
			£0	£0
£0	£0	£0	£0	£0

			£0	£0
			£0	£0
			£0	£0
£37,678	£0	£0	£37,678	£47,438
£37,678	£0	£0	£37,678	£47,438

	£0	£0	£0

£37,678	£0	£0	£37,678	£47,438

£37,678	£0	£0	£37,678	£47,438

			£0	£0
£0	£0	£0	£0	£0

£37,678	£0	£0	£37,678	£47,438


£18,114		£0	£18,114 £1,130 £18,434	£29,128
£1,130	£0			£185
£18,434				£18,125

£37,678	£0	£0	£37,678	£47,438


Signature		Print Name		Date of approval

Section Notes to the accounts	Section Notes to the accounts	(cont)	(cont)	(cont)	(cont)

*Note 2 Analysis of income*
	Analysis	Unrestricted funds	Restricted income funds	Total funds	Prioryear
				£	£
*Donations & Grants*	Donations
	Good Vibrations	560		560	-
	Dukinfield Rotary club	250		250	-
	Ecclesiastical donation	917		917	250
	Other	874		874	248
	Jigsaw	300
	GV fashion show	300
	Go fund me donation	576
	Chris Frost appeal	-		-	724
	Mossley Town Council	-		-	600
	Enterprise rent a car	1,500		1,500
	Total Donations	*5,276*		*5,276*	1,822

	Grants			-	-
	Government supportgrant(Corona virus)	2,667		2,667	17,015
	Albert Hunt trust	2,500		2,500
	Jigsaw	500		500
	Forever Manchester	100		100
	Action Together			-	1,500
	TMBC	844		844	-
	Total Grants	6,611	-	6,611	18,515



*Other trading activities:*	Income from room hire & storage	20,086		20,086	15,982
	Income arising from events	3,507		3,507	2,637
	Income arising from Centre Groups	3,576		3,576	1,466
	income arising fromprivate hire /parties	3,134		3,134
	Sundry income	5		5	57
	Total	30,308		30,308	20,143


	Interest income	40		40	10
	Dividend income			-	-
	Rental and leasing income			-	-
	Total	40		40	10


*TOTAL INCOME*		42,236	-	42,236	40,490

Section Notes to the accounts (cont)	Section Notes to the accounts (cont)

*Note 3 Analysis of expenditure*
Note 3.1	Analysis	Unrestricted funds	Restricted income funds		Total funds	Prioryear
					£	£
Expenditure on Raising funds	Staging fundraising events	1,246			1,246	1,001
		-	-	-	-	-
	Total expenditure on raising funds	1,246	-	-	1,246	1,001

Expenditure on charitable activities	Project expenditure	-	-	-	-	-
	Centre groups	3,122	-	-	3,122	2,215
	Publicity costs	64		-	64	219
			-	-	-	-
	Total expenditure on charitable activities	3,186	-	-	3,186	2,434


Separate material item of expense	Repair maintenance & improvements to the building	3,534	-	-	3,534	2,700
	Subscription & licenses	906			906	433
	Staff costs including training	11,048	-	-	11,048	10,409
	Utilities & Council tax & Insurance	14,187	-	-	14,187	7,087
	Cleaning and consumables	6,715	-	-	6,715	5,414
	Total material item expenditure	36,391	-	-	36,391	26,043

Other
	Other administration costs	1,088	-	-	1,088	1,707
	Governance(INCLUDES INDEPENDENT EXAMINERS FEE £570)	1,063	-	-	1,063	774
	Independent examiners fee 2020 (accrual reversal)		-	-	-	- 543
	Capital spend				-	-
	Buildings improvements	9,024		-	9,024	-
	Total other expenditure	11,175	-	-	11,175	1,938

Total expenditure all categories		51,997	-	-	51,997	31,417

Notes to the accounts


Note 3.2 Paid employees
		*Current*		*Prior*
		£		£
Salaries and wages		*11,048*		10,362
Social security costs		-		-
Pension costs(defined contribution scheme)
Other employee benefits(training)		-		47
*Total staff costs*		*11,048*		10,409



*Note 3.3 Average head count in the year*		*Current*		*Prior*
		*Number*	*Number*
The parts of the charity in which the employees work	Fundraising	-	-
	Charitable Activities	-	-
	Governance	-	-
	Other	*0.54*	0.54
	*Total*	*0.54*	0.54


*Note 3.4 Corporation*	*tax*
The charity is exempt from tax on income andgains falling within S505 of ICTA 1998 or section 256
of the taxation of chargeablegains act 1992 to the extent that these		are applied to	its charitable objects


*Note 3.5 Trustees expenses and remuneration*		*Current*		*Prior*

	Unlocking and locking	*£480*		£74
	Trustee with the highest re-imbursed expense claims (exc lock ups)	*£202*		£992
	All other Trustee re- imbursed expense claims	*£269*		£12
	*Total*	*£951*		£1,078

_No Trustee had any material interest in any transaction relating to the associations affairs, _				either
directly or via a third party


Note 3.2 Paid employees
		*Current*		*Prior*
		£		£
Salaries and wages		*11,048*		10,362
Social security costs		-		-
Pension costs(defined contribution scheme)
Other employee benefits(training)		-		47
*Total staff costs*		*11,048*		10,409



*Note 3.3 Average head count in the year*		*Current*		*Prior*
		*Number*	*Number*
The parts of the charity in which the employees work	Fundraising	-	-
	Charitable Activities	-	-
	Governance	-	-
	Other	*0.54*	0.54
	*Total*	*0.54*	0.54


*Note 3.4 Corporation*	*tax*
The charity is exempt from tax on income andgains falling within S505 of ICTA 1998 or section 256
of the taxation of chargeablegains act 1992 to the extent that these		are applied to	its charitable objects


*Note 3.5 Trustees expenses and remuneration*		*Current*		*Prior*

	Unlocking and locking	*£480*		£74
	Trustee with the highest re-imbursed expense claims (exc lock ups)	*£202*		£992
	All other Trustee re- imbursed expense claims	*£269*		£12
	*Total*	*£951*		£1,078

_No Trustee had any material interest in any transaction relating to the associations affairs, _				either
directly or via a third party

Notes to the Accounts continued

Note 4 Cash at bank and in hand

Short term deposits Cash at bank and on hand Total

*Current*	*Prior*
nil	nil
£37,678	£47,438
£37,678	£47,438

Total

Note 5 Creditors and accruals

Amounts fallingdue within one year	Amounts fallingdue within one year	Amounts fallingdue after more than one year	Amounts fallingdue after more than one year
*Current* *Prior*		*Current* *Prior*

£600	£570
n/a	n/a
£600	£570	-	-

Trade creditors Accounting accruals Deposits held on behalf of third parties

2022 accrual is excluded from the accounts which are prepared on a cash basis

but are shown here for completeness

Note 6 Designated fund

Maintenance fund including kitchen fund 6 months operaring costs designated fund Totals

1 January	Transfers Out	31 December
£14,128	£11,014	£3,114
£15,000		£15,000
£29,128		£18,114

Note 7 Lease commitments

The lease expired on 31st December 2019 A rollover provision applies to the lease agreement			*Current*		*Prior*
	1 year or less		1		1
	2 to 5 years

Independent Examiners Report to the Trustees of Mossley Community Association

I report on the accounts of the company and charity which are set out on pages 1to7 following this report.

Respective responsibilities of trustee and examiner

The directors/trustees are responsible for the preparation of the accounts.

The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

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 the 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 connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and section 386 of the Companies Act 2006

• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

A S Jenkinson FCCA (Fellow of the Association of Chartered and Certified Accountants)

The Old Vicarage Carrhill Road Mossley OL5 0BL

Dated 26 May 2023

Mossley Community Association	Mossley Community Association	Mossley Community Association
Annual accounts for theperiod
Period start date	01-Jan-22	To	Period end date	31-Dec-22

Statement of financial activities

Incoming resources Donations Grants (including Covid support grant of £2,667) Fees and other income Bank interest Total

Resources expended Raising funds Charitable activities per bank and petty cash spend 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 £ £
£5,276			£5,276	£1,822
£2,981	£3,630		£6,611	£18,515
£30,309			£30,309	£20,143
£40			£40	£10
£38,606	£3,630	£0	£42,236	£40,490



£48,367	£3,630		£51,997	£31,417
£48,367	£3,630	£0	£51,997	£31,417

-£9,761	£0	£0	-£9,761	£9,073

£0			£0	£1,662

-£9,761	£0	£0	-£9,761	£10,735




-£9,761	£0	£0	-£9,761	£10,735
-£9,761		£0	£0	£0
£47,438			£47,438	£36,703
£37,678	£0	£0	£37,678	£47,438

Balance sheet

Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £	Unrestricted funds Restricted income funds Designated Fund Total this year Total last year £ £ £ £ £
			£0	£0
			£0	£0
			£0	£0
			£0	£0
£0	£0	£0	£0	£0

			£0	£0
			£0	£0
			£0	£0
£37,678	£0	£0	£37,678	£47,438
£37,678	£0	£0	£37,678	£47,438

	£0	£0	£0

£37,678	£0	£0	£37,678	£47,438

£37,678	£0	£0	£37,678	£47,438

			£0	£0
£0	£0	£0	£0	£0

£37,678	£0	£0	£37,678	£47,438


£18,114		£0	£18,114 £1,130 £18,434	£29,128
£1,130	£0			£185
£18,434				£18,125

£37,678	£0	£0	£37,678	£47,438


Signature		Print Name		Date of approval

Section Notes to the accounts	Section Notes to the accounts	(cont)	(cont)	(cont)	(cont)

*Note 2 Analysis of income*
	Analysis	Unrestricted funds	Restricted income funds	Total funds	Prioryear
				£	£
*Donations & Grants*	Donations
	Good Vibrations	560		560	-
	Dukinfield Rotary club	250		250	-
	Ecclesiastical donation	917		917	250
	Other	874		874	248
	Jigsaw	300
	GV fashion show	300
	Go fund me donation	576
	Chris Frost appeal	-		-	724
	Mossley Town Council	-		-	600
	Enterprise rent a car	1,500		1,500
	Total Donations	*5,276*		*5,276*	1,822

	Grants			-	-
	Government supportgrant(Corona virus)	2,667		2,667	17,015
	Albert Hunt trust	2,500		2,500
	Jigsaw	500		500
	Forever Manchester	100		100
	Action Together			-	1,500
	TMBC	844		844	-
	Total Grants	6,611	-	6,611	18,515



*Other trading activities:*	Income from room hire & storage	20,086		20,086	15,982
	Income arising from events	3,507		3,507	2,637
	Income arising from Centre Groups	3,576		3,576	1,466
	income arising fromprivate hire /parties	3,134		3,134
	Sundry income	5		5	57
	Total	30,308		30,308	20,143


	Interest income	40		40	10
	Dividend income			-	-
	Rental and leasing income			-	-
	Total	40		40	10


*TOTAL INCOME*		42,236	-	42,236	40,490

Section Notes to the accounts (cont)	Section Notes to the accounts (cont)

*Note 3 Analysis of expenditure*
Note 3.1	Analysis	Unrestricted funds	Restricted income funds		Total funds	Prioryear
					£	£
Expenditure on Raising funds	Staging fundraising events	1,246			1,246	1,001
		-	-	-	-	-
	Total expenditure on raising funds	1,246	-	-	1,246	1,001

Expenditure on charitable activities	Project expenditure	-	-	-	-	-
	Centre groups	3,122	-	-	3,122	2,215
	Publicity costs	64		-	64	219
			-	-	-	-
	Total expenditure on charitable activities	3,186	-	-	3,186	2,434


Separate material item of expense	Repair maintenance & improvements to the building	3,534	-	-	3,534	2,700
	Subscription & licenses	906			906	433
	Staff costs including training	11,048	-	-	11,048	10,409
	Utilities & Council tax & Insurance	14,187	-	-	14,187	7,087
	Cleaning and consumables	6,715	-	-	6,715	5,414
	Total material item expenditure	36,391	-	-	36,391	26,043

Other
	Other administration costs	1,088	-	-	1,088	1,707
	Governance(INCLUDES INDEPENDENT EXAMINERS FEE £570)	1,063	-	-	1,063	774
	Independent examiners fee 2020 (accrual reversal)		-	-	-	- 543
	Capital spend				-	-
	Buildings improvements	9,024		-	9,024	-
	Total other expenditure	11,175	-	-	11,175	1,938

Total expenditure all categories		51,997	-	-	51,997	31,417

Notes to the accounts


Note 3.2 Paid employees
		*Current*		*Prior*
		£		£
Salaries and wages		*11,048*		10,362
Social security costs		-		-
Pension costs(defined contribution scheme)
Other employee benefits(training)		-		47
*Total staff costs*		*11,048*		10,409



*Note 3.3 Average head count in the year*		*Current*		*Prior*
		*Number*	*Number*
The parts of the charity in which the employees work	Fundraising	-	-
	Charitable Activities	-	-
	Governance	-	-
	Other	*0.54*	0.54
	*Total*	*0.54*	0.54


*Note 3.4 Corporation*	*tax*
The charity is exempt from tax on income andgains falling within S505 of ICTA 1998 or section 256
of the taxation of chargeablegains act 1992 to the extent that these		are applied to	its charitable objects


*Note 3.5 Trustees expenses and remuneration*		*Current*		*Prior*

	Unlocking and locking	*£480*		£74
	Trustee with the highest re-imbursed expense claims (exc lock ups)	*£202*		£992
	All other Trustee re- imbursed expense claims	*£269*		£12
	*Total*	*£951*		£1,078

_No Trustee had any material interest in any transaction relating to the associations affairs, _				either
directly or via a third party


Note 3.2 Paid employees
		*Current*		*Prior*
		£		£
Salaries and wages		*11,048*		10,362
Social security costs		-		-
Pension costs(defined contribution scheme)
Other employee benefits(training)		-		47
*Total staff costs*		*11,048*		10,409



*Note 3.3 Average head count in the year*		*Current*		*Prior*
		*Number*	*Number*
The parts of the charity in which the employees work	Fundraising	-	-
	Charitable Activities	-	-
	Governance	-	-
	Other	*0.54*	0.54
	*Total*	*0.54*	0.54


*Note 3.4 Corporation*	*tax*
The charity is exempt from tax on income andgains falling within S505 of ICTA 1998 or section 256
of the taxation of chargeablegains act 1992 to the extent that these		are applied to	its charitable objects


*Note 3.5 Trustees expenses and remuneration*		*Current*		*Prior*

	Unlocking and locking	*£480*		£74
	Trustee with the highest re-imbursed expense claims (exc lock ups)	*£202*		£992
	All other Trustee re- imbursed expense claims	*£269*		£12
	*Total*	*£951*		£1,078

_No Trustee had any material interest in any transaction relating to the associations affairs, _				either
directly or via a third party

Notes to the Accounts continued

Note 4 Cash at bank and in hand

Short term deposits Cash at bank and on hand Total

*Current*	*Prior*
nil	nil
£37,678	£47,438
£37,678	£47,438

Total

Note 5 Creditors and accruals

Amounts fallingdue within one year	Amounts fallingdue within one year	Amounts fallingdue after more than one year	Amounts fallingdue after more than one year
*Current* *Prior*		*Current* *Prior*

£600	£570
n/a	n/a
£600	£570	-	-

Trade creditors Accounting accruals Deposits held on behalf of third parties

2022 accrual is excluded from the accounts which are prepared on a cash basis

but are shown here for completeness

Note 6 Designated fund

Maintenance fund including kitchen fund 6 months operaring costs designated fund Totals

1 January	Transfers Out	31 December
£14,128	£11,014	£3,114
£15,000		£15,000
£29,128		£18,114

Note 7 Lease commitments

The lease expired on 31st December 2019 A rollover provision applies to the lease agreement			*Current*		*Prior*
	1 year or less		1		1
	2 to 5 years